Mancini, D.; Vaassen, E.H.J.; Dameri, R.P.
This book contains a collection of research papers on accounting information systems including their strategic role in decision processes, within and between companies. An accounting system is a complex system composed of a mix of strictly interrelated elements such as data, information, human
Full Text Available Information has always presented an important factor of human activity. As a resource that guided human activity, information was gathered, stored, analysed and distributed in different ways throughout the history. Today, information system is a necessity in the global business system. Globalisation processes have changed the traditional concept of doing business and brought about the need for information management as an integral part of overall company assets and rapid development of information and communication technology. Regardless of the benefits and advantages that may be offered by the systems, companies do business to earn profit. In this sense information systems should be considered as investment. Although investment costs can be determined relatively precisely, benefits offered by the systems are more difficult to measure and they require comprehensive consideration of all aspects of doing business to which the systems refer. Accounting is an information subsystem of the single information system of a company. Its purpose is to provide comprehensive, systematic and permanent presentation of data and information, based on documents that refer to all elements contained in business subsystems and the business system of the company as a whole. Information resulting from accounting and information system is contained in accounting reports, i.e. calculations, estimates and analyses within which it is presented to the management.
Andreea C. BENDOVSCHI
Full Text Available Technological evolution becomes more and more a daily reality for businesses and individuals who use information systems as for supporting their operational activities. This article focuses on the way technological evolution changes the accounting practices, starting from the analysis of the traditional model and trying to determine future trends and arising challenges to face. From data input to consolidation and reporting, accountants’ function and operations are dissected in order to identify to what extent the development of new concepts, such as cloud computing, cloud accounting, real-time accounting or mobile accounting may affect the financial-accounting process, as well as the challenges that arise from the changing environment.
Full Text Available This paper presents the accounting information system in public companies, business technology matrix and data flow diagram. The paper describes the purpose and goals of the accounting process, matrix sub-process and data class. Data flow in the accounting process and the so-called general ledger module are described in detail. Activities of the financial statements and determining the financial statements of the companies are mentioned as well. It is stated how the general ledger module should function and what characteristics it must have. Line graphs will depict indicators of the company’s business success, indebtedness and company’s efficiency coefficients based on financial balance reports, and profit and loss report.
Full Text Available Background: There is an on-going discussion within management accounting research regarding how to work with performance measures. In the process of developing new forms of performance measurement the task of choosing business metrics is central. This process is closely connected to the implementation of IT solutions. Objectives: In order to understand how new performance measurement solutions are implemented and used, it becomes crucial to understand how measures are selected and how new accounting information systems (AIS are developed and implemented. Methods/approach: The paper builds on the case of an on-going AIS project at a large, public university in Sweden. The empirical material was collected using a semi-action research approach over a two-year period. The majority of the material comes from written documentation and minutes. Results: Even though the implementation of a new AIS triggers a change in the management accounting practice, this study shows that this is done in more than one perspective. Conclusions: As the project develops, new priorities and objectives evolve, which in the end shape what management accounting change becomes.
Full Text Available Financial and accounting information systems, today, no longer are the traditional ones, they are subject to the normalisation and harmonisation, in the idea of globalization, and as a natural consequence of this situation, the users of accounting information require more and more diverse information from these systems. The economic entities in general, and those in the trade, in particular, performance management, management of the current situation, with multiple phenomena of crisis, require substantiation of decisions on the basis of a system of real information, pertinent, relevant and provided in a timely manner (Radu, 2011 . Apart from users and goals of information provided by entities of the accounting information system of trade entities, they must have certain qualitative characteristics that facilitate the process of interpretation and use of accounting information. At the same time they are needed because their accounting information through its better goal, to represent the support base for the elaboration of certain decisions by those interested. In this article I propose to introduce qualitative characteristics of accounting information provided by IASB (International Accounting Standards Board, which, incidentally, have been taken up initially by the Romanian accounting regulations, with their subsequent amendments and additions, so far, because, in the end, as a conclusion, I consider that I should be noted that these qualities cannot be effective unlessin turn, the users themselves have the quality to have the knowledge required to understand the information that is intended for them.
Marija Tokić; Marina Proklin
Information has always presented an important factor of human activity. As a resource that guided human activity, information was gathered, stored, analysed and distributed in different ways throughout the history. Today, information system is a necessity in the global business system. Globalisation processes have changed the traditional concept of doing business and brought about the need for information management as an integral part of overall company assets and rapid developme...
National economy and security are fully dependent on information technology and infrastructure. At the core of the information infrastructure society relies on, we have the Internet, a system designed initially as a scientists’ forum for unclassified research. The use of communication networks and systems may lead to hazardous situations that generate undesirable effects such as communication systems breakdown, loss of data or taking the wrong decisions. The paper studies the risk analysis of...
Abstract Todaythe survival ofthe companyis largely determinedbythe ability ofcompaniesto competeinthe market so improvement on the quality of accounting information system is needed. Companies use accounting information system as a tool to generate information that managers can make decisions. To be able to take the right decisions necessary quality of accounting information systems. In view of the above this paper considers the Influence Of Business Strategy On The Quality Of Accounting Info...
Meiryani; Muhammad Syaifullah
Abstract The purpose of this study was to determine the influence of business process to the quality of the accounting information system. This study aims to examine the influence of business process on the quality of the information system of accounting information system. The study was theoritical research which considered the roles of business process on quality of accounting information system which use secondary data collection. The results showed that the business process have a signifi...
Full Text Available Abstract The purpose of this study was to determine the influence of business process to the quality of the accounting information system. This study aims to examine the influence of business process on the quality of the information system of accounting information system. The study was theoritical research which considered the roles of business process on quality of accounting information system which use secondary data collection. The results showed that the business process have a significant effect on the quality of accounting information systems.
Dillon, Thomas W.; Kruck, S. E.
As the need for new hires with accounting and information technology knowledge increases, a new major in accounting information systems (AIS) has emerged. This new AIS degree is a hybrid of accounting concepts and common business subjects combined with key information technology issues. Employers were presented with 56 core content areas found in…
This paper describes a student project assignment used in an accounting information systems course. We are now truly immersed in the internet age, and while many required accounting information systems courses and textbooks introduce database design, accounting software development, cloud computing, and internet security, projects involving the…
Appiah, John; Cernigliaro, James; Davis, Jeffrey; Gordon, Millicent; Richards, Yves; Santamaria, Fernando; Siegel, Annette; Lytle, Namy; Wharton, Patrick
This document presents City University of New York LaGuardia Community College's Department of Accounting and Managerial Studies assessment of its accounting and joint accounting/computer information systems programs report, and includes the following items: (1) description of the mission and goals of the Department of Accounting and Managerial…
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.
Purpose of the research are to analyze, design, and recommended the payroll of accounting information system that support the internal control to solve the problem. Research methods used are book studies, field studies, and design studies. Fields studies done by survey and interview. The expected result are to give a review about the payroll of accounting information system in the ongoing business process of company and to solve all the weakness in the payroll system, so the company can use t...
Full Text Available The result of the application of effective accounting information system and provide quality and effective accounting information quality. Fundamental rule accounting information systems in an organization is generating accounting information quality through the process of collecting raw data and then processed and then presented in the form of accounting information useful for user information. The purpose of this study was to know how the effect of Use of information technology on the quality of accounting information systems organizational culture on the quality of accounting information systems and the quality of accounting information system on the quality of accounting information. Based on the literature of some previous researchers proved that a technology affects the quality of accounting information systems using information system AIS Effectively requires an understanding of the organization management and information technology shaping the system. the use of information technology within an organization intended to provide information to the user. B. Organizational culture affects the quality of AIS at the stage of design and implementation of the system required careful consideration of the information attitude is the main component of the organization information systems can be substantially influenced by the culture of the organization. C accounting information quality influence on information accounting quality is built with the main purpose to process accounting data from various sources into the accounting information needed by a wide range of users to reduce risk when making decisions.
Full Text Available Purpose of the research are to analyze, design, and recommended the payroll of accounting information system that support the internal control to solve the problem. Research methods used are book studies, field studies, and design studies. Fields studies done by survey and interview. The expected result are to give a review about the payroll of accounting information system in the ongoing business process of company and to solve all the weakness in the payroll system, so the company can use the integrated information system in counting of the payroll. Conclusion that can take from the research are there’s some manipulation risk of attendance data and documentation of form still using a manual system and simple data backup. Then, there’s also manipulation risk in allowance cash system and all the report that include in the payroll.Index Terms - Accounting Information System, Payroll
Bochulya Tetyana V.
Full Text Available The goal of the article lies in the study of logical and methodological justification of formation of the integrated system of accounting based on realities of the co-ordinated transformation of the society and economy and development of a new knowledge about formation and adjustment of the accounting system in it’s a priori new information competence with expansion of functionality for the justified idea of existence and development of business. Taking developments of the best representatives of the leading scientific society as a basis, the article offers a new vision of organisation of the accounting system, based on the modern projection of information competence and harmonisation of main processes of information service for adaptation of the system for multi-vector inquiries of consumers of information. Pursuant to results of the conducted study, the article makes an effort to change the established opinion about information and professional competences of the accounting system and attach a new qualitative significance to them. The article makes a proposal with respect to calculation of quality of the information system on the basis of key indicators of its information service. It lays the foundation of the prospective study of the problems of building the accounting system in such a projection, so that realities of internal and external processes were maximally co-ordinated based on the idea of their information development.
The result of the application of effective accounting information system and provide quality and effective accounting information quality. Fundamental rule accounting information systems in an organization is generating accounting information quality through the process of collecting raw data and then processed and then presented in the form of accounting information useful for user information. The purpose of this study was to know how the effect of Use of information technology on the qual...
PALIU -POPA LUCIA
Full Text Available In the context of deep financial and economic transformations taking place both nationally and globally, theneed and appropriateness of ongoing and increased involvement of accounting information in the management processis increasingly obvious under the increasing credibility and relevance of such information in user perception. Althoughthe data, information and knowledge provided by accounting are not the only ones characterizing a particular economicunit, we believe they are an essential element for analysis and assessment of the entity's statement of assets, motivationaccording to which accounting is seen by the management, and not only, as the core of the information system.Thus, the accounting information experiences a wide revaluation on all the decision-making stages specific toa field of activity, materialized, for this purpose, in economic and financial indicators that are obtained either directlyfrom synthetic and analytical accounts, or through calculations based on them, regularly and periodically, dependingon the need and possibility of operational knowledge of such indicators or only at certain times.Therefore the main purpose of the accounting information system is to provide each user, according to itsresponsibilities and tasks, with all the necessary information, representing both an interface between the operating andthe management system of the entity, but also an element connecting the internal and the external environment of thecompany, a perspective that motivates our scientific approach orientation in the research of accounting informationand its role in the decision making process.
Shuey, Brandon; Williams, La Vonn A
There is no question that 2009 was a year of change within the pharmacy industry. Several new requirements were implemented, including the need for an Inventory Information Approval System for accepting flexible spending or health reimbursement account cords. Some pharmacies relied on the 90% exemption rule, which is discussed within this article, or an alternative method to avoid the expense of a point of sale. However, with flexible spending or health reimbursement account card participation expected to reach 85% in 2010, now bay be the time for compounding pharmacists to weigh the pros and cons of Inventory Information Approval System certification.
Hammour, Hadal; Househ, Mowafa; Razzak, Hira Abdul
As information technology progresses in Saudi Arabia, the manual accounting systems have become graduallyinadequate for decision needs. Subsequently, private and public healthcare divisions in Saudi Arabia perceive Computerized accounting information system (CAIS) as a vehicle to safeguard efficient and effective flow of information during the analysis, processes, and recording of financial data. Efficient and effective flow of information improvesthe decision making of staff, thereby improving the capability of health care sectors to reduce cost of the medical services.In this paper, we define computerized accounting systems from the point of view of health informatics. Also, the challenges and benefits of supporting CAIS applications in hospitals of Saudi Arabia. With these elements, we conclude that CAIS in Saudi Arabia can serve as a valuable tool for evaluating and controlling the cost of medical services in healthcare sectors. Supplementary education on the significance of having systems of computerized accounting within hospitals for nurses, doctors, and accountants with other health care staff is warranted in future.
Full Text Available In an market economy, where each entity has autonomy in developing their production programs, production plans and social development to identify strategies pricing policy has significantly increased the responsibility of the management of taken by them management decisions. In order to develop effective and operative decisions managers need reliable information for both the production and the financial position of the company. As is known, traditional accounting, which covers much of the existing information systems do not provide managers at all levels of operational information, and this is achieved through management accounting. Namely the creation of nontraditional systems for forming information about production costs and the financial results, the use of new methods to management, the increased value of the information obtained for decision making appears at present one of the most actual problems of accounting, control and analysis of economic activity. In this article we aim to define the concept of management information, to systematize the information needs of different users and qualitative characteristics that should have useful information.
Helman, P.; Strittmatter, R.B.
Modern approaches to nuclear materials safeguards have significantly increased the data processing needs of safeguards information systems. Implementing these approaches will require developing efficient, cost-effective designs. Guided by database design research, we are developing a design methodology for distributed materials control and accounting (MCandA) information systems. The methodology considers four design parameters: network topology, allocation of data to nodes, high-level global processing strategy, and local file structures to optimize system performance. Characteristics of system performance that are optimized are response time for an operation, timeliness of data, validity of data, and reliability. The ultimate goal of the research is to develop a comprehensive computerized design tool specifically tailored to the design of MCandA systems
Acquiring, processing and analysing information about inventories and flow of nuclear materials are essential parts of IAEA safeguards. Safeguards information originates from several sources. The information to be provided is specified in the various safeguards agreements between the States and the IAEA, including both NPT agreements and safeguards trilateral agreements. Most of the safeguards information currently received by the IAEA is contained in accounting reports from the States party to the NPT. Within the frame of the material balance concept of NPT, three types of reports are provided to the IAEA by the States: Physical Inventory Listings (PIL); Inventory Change Reports (ICR); Material Balance Reports (MBR). In addition, facility design information is reported when NPT safeguards are applied and whenever there is a change in the facility or its operation. Based on this data, an accounting system is used to make available such information as the book inventories of nuclear material as a function of time, material balance evaluations, and analysis of shipments versus receipts of nuclear material. A second source of NPT safeguards information is the inspection activities carried out in the field as a necessary counterpart for verification of the data presented by the States in their accounting reports. The processing of inspection reports and other inspection data is carried out by the present system in a provisional manner until a new system, which is under development is available. The major effort currently is directed not to computer processing but toward developing and applying uniform inspection procedures and information requirements. A third source of NPT safeguards information is advanced notifications and notifications of transfer of source materials before the starting point of safeguards. Since, however, the States are not completely aware of the need and requirement to provide these data, this is a point to be emphasized in future workshops and
Macintosh, N B
Public sector organisations seem to be caught up in the global wave of 'neo-Thatcherism'. As such, they are being held 'accountable' today by their respective government finance departments for the costs and benefits of the services they provide to the general public. As the public purse tightens, hospitals (and related health service units) more and more compete with other public sector organisations (old-age pensions and services, post-secondary education, day-care centres, port authorities, unemployment insurance, parks and recreation, elite sport programs, aboriginal peoples aid and development, and so on) for a diminishing piece of what seems a smaller and smaller pie. In this 'fight-for-funding', hospitals seem particularly vulnerable. Sky-rocketing costs, public resentment of doctors' high income and a deliberate restriction and limiting of medical school places, among other things, contribute to general public antagonism. The message for hospitals is that cost-effective accountability will loom large when hospitals come begging at the public trough. Even left-wing politicians today seem to be heeding the words of free-market economists like Freedman of Chicago. 'Privatisation' is the constant threat for those deemed inefficient. As a consequence, hospital administrators around the world, caught up in this trend, seem to be stampeding to 'boot-up' some kind of new accounting information system. For example, at my own university hospital (Queen's University, Kingston, Canada), the hospital administrators are in the process of introducing a version of the Johns Hopkins Hospital (Baltimore, Maryland) case-mix-loading cost-accumulation system. In other parts of the world they are known by other fancy names such as 'patient-costing', 'diagnosis-related-groups' (or DRGs). Trendy accounting systems seem to be the order of the day, a sort of panacea for the current plague of problems hospitals face. As the new systems become operational, however, traditional
Goss, Ernest Preston
The objectives were to: (1) survey state-of-the-art computing architectures, tools, and technologies for implementing an Executive Information System (EIS); (2) review MSFC capabilities and efforts in developing an EIS for Shuttle Projects Office and the Payloads Project Office; (3) review management reporting requirements for the NASA Accounting and Financial Information System (NAFIS) Project in the areas of cost, schedule, and technical performance, and insure that the EIS fully supports these requirements; and (4) develop and implement a pilot concept for a NAFIS EIS. A summary of the findings of this work is presented.
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.
Hammour, Hadal; Househ, Mowafa; Razzak, Hira Abdul
This review attempts to elucidate the significance of accounting information systems within healthcare settings in the Gulf regions. Information and communication technologies (ICT) has provided accounting system the ability to help an organization use and develop computerized systems to record and track financial transactions. Accounting information systems, if well implemented, can permit healthcare sectors in the Gulf regions to produce reports that can support the decision making process. Additional abilities of an accounting information systems include faster processing, enriched accuracy, amplified functionality, and improved external reporting. Training of hospital staff can help in enhancing the use of accounting information systems in gulf hospitals.
Business process and risk management are factors which can improve the quality of accounting information systems. In Indonesia this phenomenon happens in many organizations showing that there is disintegrated accounting information systems which then causes unqualified accounting information. This research was carried out in order to find out fact through examination presenting in the influence of business process and risk management towards accounting information system. Data used in this re...
Vanhoof, E.; Huysmans, P.; Aerts, Walter; Verelst, J.; Aveiro, D.; Tribolet, J.; Gouveia, D.
This paper uses a mixed methods approach of design science and case study research to evaluate structures of Accounting Information Systems (AIS) that report in multiple Generally Accepted Accounting Principles (GAAP), using Normalized Systems Theory (NST). To comply with regulation, many companies
Full Text Available The aim of this research is to investigate the factors affecting organizational performance in using accounting information system through users satisfaction and integration information systems. The research respondents were 447 companies that listed in Indonesian Stock Exchange. The data are gathered through consensus method and in total there are 176 responses with complete data. Structural Equation Model (SEM is used in analyzing the data and system theory is utilized in this research. The result shows that knowledge management systems and management control system have significant influence on users satisfaction and integration information systems. Integration information system and users satisfaction has positive significant on organizational performance.
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Ionela Cristina Breahna Pravat
Full Text Available The qualitative characteristics of accounting information presented by financial-accounting reports represent a concept which was subsequently introduced in the national legal accounting framework and, as a rule, the national conceptual frameworks represent the documents by means of which these quality criteria are established. At a worldwide level, there are more international or national organisms that have an important role in the elaboration of accounting standards in general and more specifically in the formulation of qualitative characteristics of financial reporting. We find two important ones among them, and these are: International Accounting Standards Board, which creates and promotes International Financial Reporting Standards (IFRS, and Financial Accounting Standards Board, which elaborates Generally Accepted Accounting Principles (US GAAP. However, at the level of each country a standardizing authority decides the rules for producing the financial reports and the qualitative characteristics that must be respected by the information contained in these documents. In this context, this paper aims to present a few general considerations concerning the treatment of the qualitative characteristics of the financial-accounting information in different accounting systems, such as the American one, or the British, French, German, Romanian ones, with insistence on the international approach to qualitative characteristics.
Full Text Available Abstract The purpose of this study was to find solutions for problems related to the quality of accounting information systems accounting information quality when connected with management commitment user competency and organizational culture. This research was conducted through deductive analysis supported the phenomenon then sought evidence through empirical facts especially about the effect of management commitment competence and users of organizational culture on the quality of accounting information systems and their impact on the quality of accounting information. This research was conducted at the State-Owned Enterprises SOEs.
Marcelo Botelho da Costa Moraes
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.
Full Text Available Business process and risk management are factors which can improve the quality of accounting information systems. In Indonesia this phenomenon happens in many organizations showing that there is disintegrated accounting information systems which then causes unqualified accounting information. This research was carried out in order to find out fact through examination presenting in the influence of business process and risk management towards accounting information system. Data used in this research were gained through survey by distributing questionnaires to company in indonesia. The data were then managed statistically by applying SEM PLS. Research method used was explanatory research. The result of this study shows that the problem in inqualified accounting information system occurs due to the business process and risk management is not entirely good as expected.
Pitel, M V; Kasumova, L; Babcock, R A; Heinberg, C
One of the fundamental regulations of the Russian State System for Nuclear Material Accounting and Control (SSAC), ''Basic Nuclear Material Control and Accounting Rules,'' directed that a uniform report system be developed to support the operation of the SSAC. According to the ''Regulation on State Nuclear Material Control and Accounting,'' adopted by the Russian Federation Government, Minatom of Russia is response for the development and adoption of report forms, as well as the reporting procedure and schedule. The report forms are being developed in tandem with the creation of an automated national nuclear material control and accounting system, the Federal Information System (FIS). The forms are in different stages of development and implementation. The first report forms (the Summarized Inventory Listing (SIL), Summarized Inventory Change Report (SICR) and federal and agency registers of nuclear material) have already been created and implemented. The second set of reports (nuclear material movement reports and the special anomaly report) is currently in development. A third set of reports (reports on import/export operations, and foreign nuclear material temporarily located in the Russian Federation) is still in the conceptual stage. To facilitate the development of a unified document system, the FIS must establish a uniform philosophy for the reporting system and determine the requirements for each reporting level, adhering to the following principles: completeness--the unified report system provides the entire range of information that the FIS requires to perform SSAC tasks; requisite level of detail; hierarchical structure--each report is based on the information provided in a lower-level report and is the source of information for reports at the next highest level; consistency checking--reports can be checked against other reports. A similar philosophy should eliminate redundancy in the different reports, support a uniform approach to the contents of
Cardos Vasile - Daniel
Full Text Available Research theme in this article we investigate how Romanian financial and internal auditors acquire accounting information systems knowledge and competences and how they use this knowledge to improve their activity in order to fulfill their mission as required by the professional standards. Objectives our main purpose is to establish through what type of courses Romanian financial and internal auditors acquiring accounting information systems knowledge and competences and how useful these courses are perceived by the auditors. Prior work audit professional organizations prescribed that auditors must acquire, maintain and develop their knowledge and competences. Information technology and information systems are considered to be a main knowledge component of professional development programs. The scientific literature indicates that auditors have to enhance their information systems knowledge in order to cope with the increasing complexity of the client's entities accounting information systems. We consider that our article embraces Curtis et al. (2009 call for research on how auditors obtain information systems knowledge. Methodology an electronic questionnaire was created and sent to Romanian financial and internal auditors, which were required to indicate the number of accounting information systems course they attended and how the knowledge gained improved their activity. Results We concluded that financial auditors acquire accounting information systems knowledge mainly by attending the courses organized by the Chamber of Financial Auditors of Romanian, while internal auditors by attending the course organized by the companies they are working with. Implications - The results of this study might be used by Romanian professional audit organizations in reconsidering their priorities regarding the accounting information systems knowledge and competence needs of their constituents. Originality/Contribution Our study is the first one to
Full Text Available Accounting information on social benefits is included, in accordance with the scope of its management, in the general Social Security budget. The information contained in the budget may be relevant, but it is likely to be insufficient to enable comparisons to be made with an entity's financial statements for previous periods and with the financial statements of other entities. Thus, IPSAS 1 proposes the presentation of additional information. On the basis of the New Public Management theory, this paper proposes an aggregate accounting model for accounting expenditure as a multi-annual information system which complements and expands information on a potential basic social benefit. This system reports in detail on the trends in the items that fund it, with the aim of achieving maximum transparency and accountability in public administrations by ensuring timely provision of quality information.
Konstantopoulos, Nikolaos; Bekiaris, Michail G.; Zounta, Stella
The aim of this paper is to examine the factors which determine the problems and the advantages on the design of management accounting information systems (MAIS). A simulation is carried out with a dynamic model of the MAIS design.
Cardos Vasile - Daniel
Research theme - in this article we investigate how Romanian financial and internal auditors acquire accounting information systems knowledge and competences and how they use this knowledge to improve their activity in order to fulfill their mission as required by the professional standards. Objectives - our main purpose is to establish through what type of courses Romanian financial and internal auditors acquiring accounting information systems knowledge and competences and how useful these ...
The role of management information systems (MIS) of local treasuries budget accounting is to provide qualitative information support to management in process of decision making and to provide effective managing of key processes of budget accounting, in accordance with requests of management on all levels of decision making. From the aspect of effectiveness and request for quality, in accordance with request of users and defined system goals, this research includes the analysis of characterist...
Halim, Yessica Mardiana
The purpose of this research was to identify the influence of Strategic Leadership Toward Organizational Learning with Accounting Information System as the mediating variable of Non Manufacturing Firms in Surabaya. The variables were: Strategic Leadership, Organization Learning, and Accounting Information System. The number of samples were 95 respondents. The data analysis technique used was Partial Least Square. The data then analyzed by SmartPLS software application. This research showed t...
Gajanayake, Randike; Sahama, Tony; Lane, Bill
The availability of health information is rapidly increasing; its expansion and proliferation is inevitable. At the same time, breeding of health information silos is an unstoppable and relentless exercise. Information security and privacy concerns are therefore major barriers in the eHealth socio-eco system. We proposed Information Accountability as a measurable human factor that should eliminate and mitigate security concerns. Information accountability measures would be practicable and feasible if legislative requirements are also embedded. In this context, information accountability constitutes a key component for the development of effective information technology requirements for health information system. Our conceptual approach to measuring human factors related to information accountability in eHealth is presented in this paper. Measuring the human factors associated with information accountability can benefit from extant theories from information systems research and business management. However, the application of such theories must clearly address the specialised nature of the application context coupled with the role of the users within the context.
Enomoto, Ernestine K.; Conley, Sharon
Schools employ educational technology to comply with pressures for greater accountability and efficiency in conducting operations. Specifically, schools use "management information systems" designed to automate data collection of student attendance, grades, test scores, and so on. These management information systems (MIS) employed…
Vanhoof, E.; De Bruyn, P.; Aerts, Walter; Verelst, J.; Aveiro, D.; Pergl, R.; Gouveia, D.
In this paper we build a prototype of an evolvable Accounting Information System (AIS) that supports multiple Generally Accepted Accounting Standards (GAAP) reporting. Reporting in multiple GAAP can have different origins: differences in local and tax GAAP, belonging to an economic group or
Bochulia Tatiana Vladimirovna
Full Text Available Organization of information and analytical support provides for the use as traditional well as innovative concepts. Organization of management accounting at the enterprise has special significance, because is a productive source of data for the management system. The author's position concerning ways, methods and procedures of organization of information support of management accounting was outlined in the article. The attention is accented on available of psychological foundation in decision-making. A scheme of information and analytical support of business based on the balance in the data of financial and management accounting has been proposed.
Full Text Available In order to gain power in an ever-changing economy, in diversified markets, the organization must have an up-to-date information system that enables managers to get a detailed understanding of the organization’s status and to obtain what is needed to manage – the information. Starting from these premises, the empirical research presents the components of the information system. One of the main contributions, however, is to customize the opinions of the specialists and to create a logical scheme on the accounting information system. Moreover, through selective research, the article analyzed the managers’ interest in accounting information and its integration into the information system of the organization.
Full Text Available Communication and information have particular importance for management and are inextricably connected with accounting, the main objective of which is to provide operational information on the state of the company. Primary accounting, document circulation, inventory, Chart of accounts, accounting forms and features of conducting analytical research, reporting as components of accounting, provide information and communication relation at the company. Globalization events are characterized by the virtual revolutionary development of information and communication technologies used in all the levels and sectors of economic activity. These tasks are determined by the following external factors as the competition conditions, the advantage in the buyer's market and the importance of his choice. Adaptability of the company is determined by the ability to respond quickly to the external and internal factors of influence. In modern conditions, the organization of accounting for inventories affecting the efficiency of functioning of the whole company is becoming rather actual. Therefore, the organization of effective accounting and analytical support of management of inventories as one of the main components of assets is a priority task in the company’s activity. It is necessary to form the accurate and timely information, therefore, automation of accounting is the necessary task for effective functioning of the company. The implementation of solutions is possible by creating an additional module in the configuration of 1C. The development and application of modern tools in the automation of relevant processes and management practices in the company are determined by the need to improve the effectiveness of organization of production process, and the functioning of the accounting department, caused by the intensification of the accounting reform processes, and forming competitive advantages in the market, maximizing revenues, and optimizing use of
Konstantin Vyacheslavovich Ivanov
Full Text Available The paper is devoted to specific methods of information security for nuclear materials control and accounting automate systems which is not required of OS and DBMS certifications and allowed to programs modification for clients specific without defenses modification. System ACCORD-2005 demonstrates the realization of this method.
Full Text Available The primary objective of this paper is to detect factors influencing the alignment of accounting information systems for firms in manufacturing sector listed on Tehran Stock Exchange. The concept of alignment has been investigated for many years, and strategic alignment plays essential role in increasing company performance. This paper investigates different levels of alignment and studies the factors, which influence alignment. More specifically, the work concentrates on the alignment between the requirements for accounting information (AIS requirements and the capacity of accounting systems (AIS capacity to build the information, in the specific context of manufacturing in Iran. The research sample consists of 216 companies over the period 2011-2007. The fit between these two sets was explored based on the moderation method and evidences indicate that AIS alignment in some firms was high. In addition, the relationship between the dependent variable and independent variables through multiple regressions yields a positive relationship between these variables.
Full Text Available The study aims to determine characteristics of Indonesian sugar industries as well as the influence of the implementation of computer-based accounting information system CBAIS to the quality of accounting information and managerial performance of the sugar industries of Indonesia. The research method was a survey with the research type was a descriptive and verificative. The research population were sugar industries in Indonesia. Data consists of primary and secondary data. Data were analyzed making use of linear regression. This study shows that the sugar millsindustries of Indonesia are mostly located in Java. Most of the sugar industries either in Java or outside Java are owned the central government in the form of state-owned enterprises and the rest is privately owned. Most of them making use of a business area with a mixed pattern between the right to cultivate and the right to build. Most of sugar industries gained canes in two ways namely planted by its company and bought from farmers. Then the first variable the application of CBAIS of sugar industries is still categorized sufficient which indicates the condition is not very bad or not very good. The others the quality of accounting information of sugar industries is good category and its managerial performance is also good. The three variables above have not shown the ideal category namely is very good category. The application of CBAIS significantly affects on the quality of accounting information and the accounting information quality significantly influences on managerial performance of sugar industries.
Blums, Ivar; Weigand, Hans; Matthes, Flores; Mendling, Jan; Rinderle-Ma, Stefanie
Although the field of Accounting Information Systems (AIS) has a long tradition, there is still a lack of a widely adopted conceptualization. The Unified Foundational Ontology (UFO) and its Services sub- ontology (UFO-S) are regarded as grounding the engineering of a reference ontology for AIS. The
Lenard, Mary Jane; Wessels, Susan; Khanlarian, Cindi
Using a model developed by Young (2000), this paper explores the relationship between performance in the Accounting Information Systems course, self-assessed computer skills, and attitudes toward computers. Results show that after taking the AIS course, students experience a change in perception about their use of computers. Females'…
Blums, Ivar; Weigand, Hans
Although the field of Accounting Information Systems (AIS) has a long tradition, there is still a lack of a widely adopted conceptualization. In this paper, The UFO ontology patterns are regarded for application by analogy and extension in the engineering of a core ontology for AIS. The new IASB
Jose Melchor Medina-Quintero
Full Text Available Technology and the accounting information systems are implemented in an organization with the aim of improving their efficiency. Companies spend large amounts of money on these tools every year in order to improve their organizational performance. The aim of this research is to determine the influence of SMEs’ technological alignment, information management and technological infrastructure on the performance of an institution (innovation and productivity in which accounting information systems are used. An empirical study is conducted in enterprises belonging to the service, commercial and industrial sectors in Ciudad Victoria, México, with the help of the SmartPLS statistical tool. The results mainly show that technology has helped raise productivity (improvement in administrative activities, in decision-making and in the use of generated information.
A computerized nuclear materials control and accounting system is being developed for an LWR spent fuel reprocessing facility. This system directly accesses process instrument readings, sample analyses, and outputs of various on-line analytical instruments. In this paper, methods of processing and displaying this information in ways that aid in the efficient, timely, and safe control of the chemical processes of the facility are described
This study seeks to improve accounting information system (AIS) application specially built for restaurants small and medium-sized enterprises (SMEs) that have been developed and tested to the user, as well as demonstrate the feasibility of the applications that have been enhanced when viewed in terms of functionality, performance, and usability. Enhanced AIS is the result of system development that have been developed, that requires three years to complete all the stages involving 179 restau...
Full Text Available the abuses of managers have the ability to create major problems. In order to avoid future scandals, this study investigates the association between the accounting information system and corporate governance. We hope that these findings will contribute towards the enhancement of good corporate governance created by the accounting function of business organizations. The results of empirical analyses indicate that bookkeeping, financial reporting, and the budgeting system have a positive impact on the corporate governance level, whereas the adoption of Turkish Accounting / Financial Reporting Standards do not. Thus, in order to foster corporate governance, managers should establish internal reporting procedures as well as internal control and monitoring devices before attempting external control through independent auditing.
Foley, Walter; Harr, Gordon
The purpose of this manual is to serve the needs of a data processing facility in the operation of a management information system (MIS). Included in the manual are system flowcharts, job control language, and system documentation. The system has been field tested and operates under IBM System 360/Model 65-05-MVT-HASP. The programing language is…
Mkrtychev, S. V.; Ochepovsky, A. V.; Enik, O. A.
The article presents an approach to configuration of a management accounting information system (MAIS) that provides automated calculations and the registration of normative production losses in multi-stage manufacturing. The use of MAIS with the proposed configuration at the enterprises of textile and woodworking industries made it possible to increase the accuracy of calculations for normative production losses and to organize accounting thereof with the reference to individual stages of the technological process. Thus, high efficiency of multi-stage manufacturing control is achieved.
Nurul Hasanah Uswati Dewi
The important role of accounting information systems professionals, motivate researchers to analyze further the interest of students to the profession in the field of accounting information systems. The aim of this study explores the factors that influence students to choose and do not choose a profession in the field of accounting information systems. This research was conducted using questionnaires. The population was undergraduate accounting students. Sample research was done randomly....
Full Text Available The role of management information systems (MIS of local treasuries budget accounting is to provide qualitative information support to management in process of decision making and to provide effective managing of key processes of budget accounting, in accordance with requests of management on all levels of decision making. From the aspect of effectiveness and request for quality, in accordance with request of users and defined system goals, this research includes the analysis of characteristics and goals of identified key processes, critical success factors (CSF, key performance indicators (KPI, standards for realization of users requests, results of processes and indicators of goals realisation. The aim of this paper, based on the results of the analysis, is to develop models for evaluation of quality and effectiveness and to define key performance indicators of MIS of budget accounting, in order to perceive the level of achievement of the goals of the system, effectiveness of processes and level of fulfillment of requirements and needs of all users groups that are significant for budge t accounting of local treasuries.
Naseem Yousif Hanna Lallo
Full Text Available In ensuring that competent graduates are produced in the universities, the course used embedding knowledge in the students, mindsets needs to be effective. However, the unusual circumstances that happened in Iraq were affected on a universities course. The revolution in information technology (IT affects most of our activations. As a result, it is important to consider the impact of IT on accounting careers. Developing accenting information system course content can generate an accountant who is armed with the knowledge and skills before entering accounting job. Also the development process required instructors have characteristics that make the integrating process of IT knowledge components in AIS course content more smoothly. Iraq is the country facing many difficulties that makes its higher education institutions (HEIs suffered from un updated learning environment and technological backwardness. This causes a low level of accounting graduates’ knowledge and in turn leads to led to consider the Iraqi accountant incapable of working with international organizations and companies or conducting was it professionally. The aim of this paper is to explain the role of IT knowledge elements in developing AIS course content in Iraqi HEIs with considering the moderate effect of the instructors’ characteristics. Furthermore, this paper discusses the development and validation of the quantitative instrument (questionnaire for IT knowledge elements in Iraqi HEIs. Moreover, the reliability of the constructs is also discussed.
Full Text Available The research is devoted to determining the possibility of implementing self-control of an enterprise information system, describing the criteria for building an information system in an enterprise that will be self-organized and capable of self-analysis. The article considers the concept of self-control, its main criteria as well as the possibility of implementing the self-control in the information system of the enterprise. The current study provides the definition of intelligent information systems and how to use expert knowledge in them. The article presents the place of the self-control (in terms of its organization at the enterprise in the economic activity of the enterprise and its correlation with internal control; as a result, it is suggested to consider the self-control of the information system as the unit included in the methods of internal control. The paper carries out the comparison of the response to the error in the information system under the usual control (from the subject of the control to the person and the self-control, that made it possible to determine the latter as the method of preventing errors, that is, real-time control during the data entry in the information system of the enterprise. It is proposed to divide the control mechanisms in the information system into informational (protection of the information system from a technical point of view and special (accounting, legal, technological, etc.. The special control mechanisms of the information system should initially be formed by the experts of the relevant profile and who should present them in the form of algorithms for preventing any possible errors that will allow IT-professionals to describe them at the software level and implement one of the criteria for self-control of the information system, namely, a self-examination. The article proposes to implement the self-control at the input of the information system, when entering the data of the primary documents
Nurul Hasanah Uswati Dewi
Full Text Available The important role of accounting information systems professionals, motivate researchers to analyze further the interest of students to the profession in the field of accounting information systems. The aim of this study explores the factors that influence students to choose and do not choose a profession in the field of accounting information systems.This research was conducted using questionnaires. The population was undergraduate accounting students. Sample research was done randomly.This research shows that the interest in undergraduate accounting students for a career in the field of information systems is very small and this research also appears that the academic supervisor is one of the dominant factors influencing student choice in choosing a career in the field of information systems. Beside this, this study also found that respondents are not interested in a career in accounting information systems more due to that field of information systems is not a career they aspire.
Nurul Hasanah Uswati Dewi
Full Text Available The important role of accounting information systems professionals, motivate researchers to analyze further the interest of students to the profession in the field of accounting information systems. The aim of this study explores the factors that influence students to choose and do not choose a profession in the field of accounting information systems. This research was conducted using questionnaires. The population was undergraduate accounting students. Sample research was done randomly.This research shows that the interest in undergraduate accounting students for a career in the field of information systems is very small and this research also appears that the academic supervisor is one of the dominant factors influencing student choice in choosing a career in the field of information systems. Beside this, this study also found that respondents are not interested in a career in accounting information systems more due to that field of information systems is not a career they aspire.
Liege Moraes do Carmo
Full Text Available This study aims to examine the importance of obtaining skills in Information Systems (IS and Information Technology (IT for undergraduate students in Accounting from the gender perspective. The sample consisted of undergraduate students in Accounting of six Higher Education Institutions (HEIs located in the state of Rio de Janeiro, divided by gender (male and female. The data collection instrument chosen was the questionnaire, which was distributed between November and December 2014 and was based on the Model Accounting Curriculum Revised (MACR proposed for accountants UN / UNCTAD / ISAR. The data were analyzed using descriptive statistics and the Mann-Whitney test. It has been found that the students from the HEIs surveyed realize the high importance that the possession of skills related to SI and IT has to his academic training regardless of gender issues. In contrast, it appears that female respondents attributed higher levels of importance to obtain knowledge about communications softwares and about softwares that are for generally use while the males turn to more specific softwares applied to business solutions.
Ibrahim Mohd Tarmizi
Full Text Available Theories are developed to explain an observed phenomenon in an effort to understand why and how things happen. Theories thus, use latent variables to estimate conceptual parameters. The level of abstraction depends, partly on the complexity of the theoretical model explaining the phenomenon. The conjugation of directly-measured variables leads to a formation of a first-order factor. A combination of theoretical underpinnings supporting an existence of a higher-order components, and statistical evidence pointing to such presence adds advantage for the researchers to investigate a phenomenon both at an aggregated and disjointed dimensions. As partial least square (PLS gains its tractions in theory development, behavioural accounting discipline in general should exploit the flexibility of PLS to work with the higher-order factors. However, technical guides are scarcely available. Therefore, this article presents a PLS approach to validate a higher-order factor on a statistical ground using accounting information system dataset.
Miyahira, Akiko; Tada, Kazuko; Ishima, Masatoshi; Nagao, Hidenori; Miyamoto, Tadashi; Nakagawa, Yoshiaki; Takemura, Tadamasa
Hospital administration is very important and many hospitals carry out activity-based costing under comprehensive medicine. However, nursing cost is unclear, because nursing practice is expanding both quantitatively and qualitatively and it is difficult to grasp all nursing practices, and nursing cost is calculated in many cases comprehensively. On the other hand, a nursing information system (NIS) is implemented in many hospitals in Japan and we are beginning to get nursing practical data. In this paper, we propose a nursing cost accounting model and we simulate a cost by nursing contribution using NIS data.
Full Text Available As Radu said (2009, pag. 91  logical approach developed by accounting, presentation of an exact image of the heritage, the financial situation and financial results, based on a rational thought, a gradual knowledge domain investigated, concepts, tools and processes that allow a better understanding of the essence of economic phenomena and processes. Theoretical framework brings together a number of concepts that are considered fundamental to regulatory or accounting systems applied at the level of the entity to have clearly specified the coordinates of the base and are able to achieve cohesion between the objective of financial statements as true and fair view, financial information and policy characteristics and estimation techniques as a form of expression towards the recognition and presentation of economic reality. The author considers, in the context of the defined system applied within the accounting entities in general, that principles, presents not only a crucial premise, as well as needed necessity in order to show an exact image of the performance and financial position of the entity.
Full Text Available This study considers an intelligent control system to integrate flexibly its components by using weighted information where the system evaluation is reflected. Such system evaluates the information flowing through the components and converts them by weighting depending on the degree of importance. Integration of components based on the system evaluation enables a system consisting of them to realize various, flexible and adaptive control. In this study, the intelligent control method is applied to a swing up and stabilization control problem of a number of cart and pendulum systems on a restricted straight guide. To stabilize the pendulum in a restricted environment, each system should realize not only a swing-up and stabilization control of the pendulum, but also a position control of the cart to avoid collision or deadlock. The experiment using a real apparatus demonstrated that the controller learning light interaction acquires egoistic character, the controller learning heavy interaction behaves altruistically, and the controller equally considering self cart and another cart becomes cooperative. In other words, these autonomous decentralized controllers can acquire various characters and flexibility for cooperation.
Muhannad Akram Meqbel Ahmad; Ashraf Mohammad Salem Alrjoub
This study tests the head of departments’ perception towards the relationship between applying accounting information systems and production activities. The results show a positive significant relationship between AIS and production activities (i.e. production design, production planning and control, production operation and cost accounting).This study recommends that using modern methods to develop the skills of the interaction between the users of accounting information systems and between ...
A. E. Lyapin
Full Text Available The article is devoted to those aspects of the system of national accounts, which together perform the role of information base of tax statistics. In our time, the tax system is one of the main subjects of the discussions about the methods and directions of its reform.Taxes are one of the main factors of regulation of the economy and act as an incentive for its development. Analysis of tax revenues to the budgets of different levels will enable to collect taxes and perform tax burden for various industries. From the amount of tax revenue it is possible to judge scales of reproductive processes in the country. It should be noted that taxes in the SNA are special. As mentioned earlier, in the SNA, taxes on products are treated in the form of income. At the same time, most economists prefer, their consideration in the form of consumption taxes, and taxes on various financial transactions (for example: taxes on the purchase/sale of securities are treated as taxes on production, including in cases when there are no services. It would be rational to revise and amend the SNA associated with the interpretation of all taxes and subsidies, to ensure better understanding and compliance with user needs.Taxes are an integral part of any state and an indispensable element of economic relations of any society. In turn, taxes and the budget are inextricably linked, as these relations have a clearly expressed, objective bilateral character. Taxes are the main groups of budget revenues, which makes it possible to finance all the government agencies and expenditure items, as well as the implementation of institutional subsidy units that make up the SNA sector “non-financial corporations”.The second side story is that taxes – a part of the money that is taken from producers and households. The total mass of taxes depends on the composition of taxes, tax rates, tax base and scope of benefits. The bulk of tax revenues also depends on possible changes in
Full Text Available The use of IT in the financial and accounting processes is growing fast and this leads to an increase in the research and professional concerns about the risks, control and audit of Ac-counting Information Systems (AIS. In this context, the risk and control of AIS approach is a central component of processes for IT audit, financial audit and IT Governance. Recent studies in the literature on the concepts of risk, control and auditing of AIS outline two approaches: (1 a professional approach in which we can fit ISA, COBIT, IT Risk, COSO and SOX, and (2 a research oriented approach in which we emphasize research on continuous auditing and fraud using information technology. Starting from the limits of existing approaches, our study is aimed to developing and testing an Integrated Approach Model of Risk, Control and Auditing of AIS on three cycles of business processes: purchases cycle, sales cycle and cash cycle in order to improve the efficiency of IT Governance, as well as ensuring integrity, reality, accuracy and availability of financial statements.
Asatiani, Aleksandre; Penttinen, Esko
The accounting industry is being disrupted by the introduction of cloud-based accounting information systems (AIS) that allow for a more efficient allocation of work between the accountant and the client company. In cloud-based AIS, the accountant and the client company as well as third parties such as auditors can simultaneously work on the data in real time. This, in turn, enables a much more granular division of work between the parties. This teaching case considers Kluuvin Apteekki, a sma...
Full Text Available Starting with the ’70, environmental accounting was prone to debates within the scientific community. During the different stages in the environment accounting evolution, the development of this concept took place around the 90’s as an answer to the limitations of traditional accounting, like the lack of an adequate treatment for the internalization of environment externalities and poor allocation of environment protection costs. All these have led to accounting evolution through integration of social and environmental dimensions in the financial system and management of an enterprise. Instruments of environmental management accounting developed by practitioners and theorists in the field, are, for most an adaptation of the traditional methods used by management accounting. These instruments cover cost control, financial analysis and performance evaluation.
Aleqab, Mahmoud Mohmad Ahmad; Nurunnabi, Mohammad; Adel, Dalia
The authors examine the consistency between the current practices in designing and teaching accounting information systems (AIS) curricula and the International Federation of Accountants (IFAC) requirements for International Education Practice Statement 2 and International Education Standards 2. Utilizing a survey and interviews data in Jordan,…
Martyanov, A.A.; Pitel, V.A.; Berchik, V.P.; Kasumova, L.A.; Babcock, R.A.; Kilmartin, W.E.; Heinberg, C.L.
Most enterprises in the Russian Federation are not prepared to report to the Russian Federal Nuclear Material Control and Accounting Information System (FIS) by the full function reporting method. The full function reporting method requires reporting inventory listings on a schedule based on nuclear material category, submission of individual inventory change reports, and reconciliation and closeout at the end of each reporting period. Most Russian enterprises do not have automated systems and do not have the resources to develop and implement such systems. Over the last two years, MinAtom put the regulations and national level nuclear material control and accounting (MC and A) software in place to require all enterprises in the Russian Federation to report summarized inventory listings to the FIS in January 2002. Enterprises do not need automated systems to comply with summarized reporting requirements. Along with the approximately 25% of the total Category 1 Material Balance Areas (MBAs) using full function reporting, the addition of this complete summarized inventory makes the FIS a more valuable tool for MinAtom management. The FIS is now poised to complete the work by improving the integrity and reliability of the data through increasing the number of enterprises and MBAs using full function reporting. There are obstacles and issues that must be dealt with along the way to achieving the final goal of every MBA sending inventory and inventory change reports using the full function reporting method. Summarized reporting is a major step toward this final goal. Currently all MBAs using full function reporting are doing so under a U.S. contract. FIS management recognized full function reporting could not be implemented in the near-term and prepared a plan with immediate, intermediate, and long-term FIS tasks. To address the major obstacles and optimize implementation, two paths need to be followed in parallel: developing the regulatory basis and overcoming
Wouters, Marc; van der Veeken, Henk J.M.
This paper describes the results of a case study that investigated the use of accounting information by operations managers in a road building company. There was considerable preplanning before the execution of project activities, but task uncertainty during execution created the need to take
Despite calls to link management accounting more closely to management (Jonsson, 1998), much is still to be learned about the role of accounting information in managerial work. This lack of progress stems partly from a failure to incorporate in research efforts the findings regarding the nature of managerial work, as well as inadequate attention devoted to the detailed practices through which accounting information is actually used by managers in their work. In this paper I draw on prior rese...
Feofanova Iryna V.
Full Text Available The goal of the article is identification of directions of improvement of the accounting system at an enterprise for ensuring procedures of strategic analysis of trustworthy information. Historical (for the study of conditions of appearance and development of the strategic analysis and logical (for identification of directions of improvement of accounting methods were used during the study. The article establishes that the modern conditions require a system of indicators that is based both on financial and non-financial information. In order to conduct the strategic analysis it is necessary to expand the volume of information, which characterises such resources of an enterprise as scientific research and developments, personnel and quality of products (services. The article selects indicators of innovation activity costs and personnel training costs, accounting of which is not sufficiently regulated, among indicators that provides such information. It offers, in order to ensure information requirements of analysts, to improve accounting by the following directions: identification of the nature and volume of information required for enterprise managers; formation of the system of accounting at the place of appearance of expenses and responsibility centres; identification and accounting of income or other results received by the enterprise due to personnel advanced training, research and developments and innovation introduction costs. The article offers a form for calculating savings in the result of reduction of costs obtained due to provision of governmental privileges to enterprises that introduce innovations and deal with personnel training.
A. E. Gorban
Full Text Available Each year, research teams of organizations, institutions and enterprises from the sphere of the Ministry of Public Health (MPH of Ukraine carried out more than 200 scientific research works (SRW, the results of which creates innovative products (new method, a technique, a compound device, and the like. Growth in the medical information obtained in the performance of SRW results in the need to speed up the processing and transfer of innovation activity agents. This problem can be effectively addressed through the use of automated information systems. Timely analysis of the incoming information, particularly at the planning stage of SRW, and forecasting its effectiveness permit to avoid mistakes in management decisions. In this regard, relevant and timely is the development of automated information systems and modern information technologies for collecting, processing and analyzing information. The article presents the scientific basis of development and the creation of an automated information system for recording, monitoring and forecasting of the effectiveness of innovation. The basic principles to be met by the developed system are systemic, development, interoperability, standardization and efficiency, data security and reliability, agility, visibility and intuitive user experience, ease of use and minimal sufficient of information support.
Many public and private sector organizations are supported by Management Information Systems (MIS) for collection, management, analysis, and distribution of the data needed for effective decision-making and enhanced organizational management. The existing body of research on MIS in education focuses on the systems' contribution to achieving…
Li, Ying; Zhang, Nan
End user of information system (IS) is the weakest point in terms of IS security. A variety of approaches are developed to convince end users to avoid IS risky behaviors. However, they do not always work. We would like to argue that one of the reasons is that previous studies focused on System 2 thinking (analytic, deliberate, rule-governed and effortful process) and overlooked the factors that can influence people who are using System 1 thinking (automatic, effortless, associa...
The Central Accountability System (CLAS) is a high level accountability system that consolidates data from the site's 39 material balance areas (MBA) for reporting to Westinghouse Savannah River Company (WSRC) management, Department of Energy (DOE) and the Nuclear Materials Management and Safeguards System (NMMSS) in Oak Ridge, TN. Development of the system began in 1989 and became operational in April, 1991. The CLAS system enhances data accuracy and accountability records, resulting in increased productivity and time and cost savings. This paper reports that the system is in compliance with DOE Orders and meets NMMSS reporting requirements. WSRC management is provided with the overall status of the site's nuclear material inventory. CLAS gives WSRC a leading edge in accounting technology and enhances good accounting practices
Saracina, Tara H.
The purpose of this study was to explore the relationship between the use and sophistication of accounting information systems (AISs) and the success of small businesses in South Carolina. Additionally, this study explored the variables that influence South Carolinian small business owners/managers in the extent of adoption (sophistication) of…
The first part of this presentation describes in an introductory manner the accountability design approach which is used for the Model Plant in order to meet US safeguards requirements. The general requirements for the US national system are first presented. Next, the approach taken to meet each general requirement is described. The general concepts and principles of the accountability system are introduced. The second part of this presentation describes some basic concepts and techniques used in the model plant accounting system and relates them to US safeguards requirements. The specifics and mechanics of the model plant accounting system are presented in the third part. The purpose of this session is to enable participants to: (1) understand how the accounting system is designed to meet safeguards criteria for both IAEA and State Systems; (2) understand the principles of materials accounting used to account for element and isotope in the model plant; (3) understand how the computer-based accounting system operates to meet the above objectives
Berchik, V.P.; Kasumova, L.A.; Babcock, R.A.; Heinberg, C.L.; Tynan, D.M.
Under the Situation and Crisis Center (SCC) management, the Information Analytical Center (IAC) of the Ministry of Atomic Energy (Minatom) of Russia was created to oversee the operation of the Federal Nuclear Material Control and Accounting Information System (FIS). During 2000, the FIS achieved an important milestone in its development: the basic functions of the information system were implemented. This includes placing into operation the collecting and processing of nuclear material control and accounting (MC and A) information from the enterprises reporting to the FIS. The FIS began working with 14 Russian enterprises to develop and implement full-function reporting (i.e., reporting inventory and inventory changes including closeout and reconciliation between the FIS and enterprises). In 2001, the system will expand to include enterprise-level inventory information for all enterprises using nuclear materials in Russia. For this reason, at the end of 2000 through the beginning of 2001, five separate training sessions were held for over 100 enterprise personnel responsible for preparation and transfer of the reports to the FIS. Through the assistance of the Nuclear Material Protection, Control and Accounting (MPC and A) program, information systems for the accounting of nuclear materials are being installed at Russia enterprises. In creating the program for modernization of the Russian Federation State System of Accounting and Control (SSAC) of nuclear material, the SCC conducted a survey of the enterprises to determine the readiness of their internal MC and A systems for reporting to the FIS. Based on the information from the survey and the results of the projects on creation of local information systems at Russian enterprises, the analysis of information and the technical aspects of MC and A systems identified deficiencies that were analyzed and recommendations for eliminating these deficiencies were proposed. The concentration of analytical and administrative
Farnaz Vali Moghaddam Zanjani
Full Text Available The intricacies of economic activities and growing increase in competition have made commercial units with the duty of production and financial data processing, orienting themselves with production cycle. This is considered as the heart of organization such that they could be more effective in decision-making. The method adopted in this research is descriptive – survey and it attempts to attain the objectives the researchers based on four independent variables including Production design, Programming, production operations and cost accounting. To test the hypotheses, the study adopts one sample T test method and to investigate uniformity of effects of each variable, Kruscal-Wallis test is employed. The results obtained from the tests indicate that AISs are not compatible with production cycle, where, in turn, has led to rejection of modern costing systems such as activity based costing (ABC.
Calabozo, M.; Buiza, A.
In this paper we present the system that we are actually using for Nuclear Material Accounting and Manufacturing Management in our UO 2 Fuel Fabrication Plant located at Juzbado, Salamanca, Spain. The system is based mainly on a real time data base which gather data for all the operations performed in our factory from UO 2 powder reception to fuel assemblies shipment to the customers. The accountancy is just an important part of the whole integrated system covering all the aspects related to manufacturing: planning, traceability, Q.C. analysis, production control and accounting data
Full Text Available From the perspective of financial or managerial accountant, subject of interest in this paper is the relationship of financial and managerial accounting in the hotel business. Being necessary functions within the business system of hotel company, their mutual connection as well as their differences are explained. The management of hotel company makes decisions based on accounting information from both parts of accounting. As support to hotel management in decision-making, financial accountant provides financial information about past events, while managerial accountant provides non-financial information oriented toward future. The example above is just one out of many specific tasks, which are performed by accountants of specific part of hotel accounting system. Without their support, the management could not make correct and timely decisions with certainty. The importance of the roles of financial and managerial accountant is reflected through need for a wide knowledge in the field of accounting in specific business conditions of hotel industry.
Our ability to efficiently process information and generate appropriate responses depends on the processes collectively called cognitive control. Despite a considerable focus in the literature on the cognitive control of information processing, neural mechanisms underlying control are still unclear, and have not been characterized by considering the quantity of information to be processed. A novel and comprehensive account of cognitive control is proposed using concepts from information theory, which is concerned with communication system analysis and the quantification of information. This account treats the brain as an information-processing entity where cognitive control and its underlying brain networks play a pivotal role in dealing with conditions of uncertainty. This hypothesis and theory article justifies the validity and properties of such an account and relates experimental findings to the frontoparietal network under the framework of information theory.
Full Text Available Our ability to efficiently process information and generate appropriate responses depends on the processes collectively called cognitive control. Despite a considerable focus in the literature on the cognitive control of information processing, neural mechanisms underlying control are still unclear, and have not been characterized by considering the quantity of information to be processed. A novel and comprehensive account of cognitive control is proposed using concepts from information theory, which is concerned with communication system analysis and the quantification of information. This account treats the brain as an information-processing entity where cognitive control and its underlying brain networks play a pivotal role in dealing with conditions of uncertainty. This hypothesis and theory article justifies the validity and properties of such an account and relates experimental findings to the frontoparietal network under the framework of information theory.
Charron, Kimberly; Raschke, Robyn
The authors examine the use of technology to support students in their learning of practical accounting software applications while taking a traditional on-campus class. Specifically, they look at how Jing and Skype are used to facilitate successful completion of a series of simulations using Netsuite (NetSuite, Inc., San Mateo, CA) accounting…
Full Text Available Sustainable materials management focuses on the dynamics of materials in economic and environmental activities to optimize material use efficiency and reduce environmental impact. A preliminary web-based information system is thus developed to analyze the issues of resource consumption and waste generation, enabling countries to manage resources and wastes from a life cycle perspective. This pioneering system features a four-layer framework that integrates information on physical flows and economic activities with material flow accounting and waste input–output table analysis. Within this framework, several applications were developed for different waste and resource management stakeholders. The hierarchical and interactive dashboards allow convenient overview of economy-wide material accounts, waste streams, and secondary resource circulation. Furthermore, the system can trace material flows through associated production supply chain and consumption activities. Integrated with economic models; this system can predict the possible overloading on the current waste management facility capacities and provide decision support for designing strategies to approach resource sustainability. The limitations of current system are specified for directing further enhancement of functionalities.
Yamamoto, Hideo; Yoneda, Tarou; Satou, Shuji; Ishikawa, Toru; Hara, Misako
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.
Social Security Administration — The Verification Account Management System (VAMS) is the centralized location for maintaining SSA's verification and data exchange accounts. VAMS account management...
Goto, Y.; Namekawa, M.; Kumekawa, H.; Usui, A.; Sano, K.
The provision of the safeguards relevant reports and information in accordance with the comprehensive safeguards agreement (CSA) and the additional protocol (AP) is the basis for the IAEA safeguards. The government of Japan (Japan Safeguards Office, JSGO) has believed that the correct reports contribute to effective and efficient safeguards therefore the domestic quality assurance system for the reporting to the IAEA was already established at the time of the accession of the CSA in 1977. It consists of Code 10 interpretation (including the seminars for operators in Japan), SSAC's checks for syntax error, code and internal consistency (computer based consistency check between facilities) and the discussion with the IAEA on the facilities' measurement system for bulk-handling facilities, which contributes to the more accurate reports from operators. This spirit has been maintained for the entry into force of the AP. For example, questions and amplification from the IAEA will be taken into account the review of the AP declaration before sending to the IAEA and the open source information such as news article and scientific literature in Japanese is collected and translated into English, and the translated information is provided to the IAEA as the supplementary information, which may contribute to broadening the IAEA information source and to their comprehensive evaluation. The other safeguards relevant information, such as the mail-box information for SNRI at LEU fuel fabrication plants, is also checked by the JSGO's QC software before posting. The software was developed by JSGO and it checks data format, batch IDs, birth/death date, shipper/receiver information and material description code. This paper explains the history of the development of the Japanese quality assurance system regarding the reports and the safeguards relevant information to the IAEA. (author)
Aurel Serb; Constantin Baron; Nicoleta Magdalena Iacob; Costinela-Luminita Defta
Security issues in financial accounting are complex, and the risks are often difficult to stipulate, even for experts. The issues presented in this article try to be formed in a contribution to the consolidation of problems in the field of risk, and former vulnerabilities in cyber security in financial accounting. The use of an information security management system became a requirement for organizations because on the states began adopting mandatory data protection legislation and informatio...
Creating a Statewide Educational Data System for Accountability and Improvement: A Comprehensive Information and Assessment System for Making Evidence-Based Change at School, District, and Policy Levels
Felner, Robert D.; Bolton, Natalie; Seitsinger, Anne M.; Brand, Stephen; Burns, Amy
This article reports on one ongoing statewide effort to create a high-quality data reporting and utilization system (i.e., High-Performance Learning Community [HiPlaces] Assessment) to inform educational accountability and improvement efforts system. This effort has undergoing refinement for more than a decade. The article describes the features…
Full Text Available The Health Insurance Portability and Accountability Act (HIPAA privacy rule was enacted to protect patients’ personal health information from undue disclosure. Despite its intention to protect patients, recent reports suggest that HIPAA restrictions may be negatively impacting health research. Quantitative, visual geographical and statistical analysis of zip code geographical information systems (GIS mapping, comparing 3-digit HIPAA-compliant and 5-digit HIPAA-non-compliant simulated data, was chosen to identify and describe the type of distortion that may result. It was found that unmitigated HIPAA compliance with HIPAA mapping rules distorted the GIS zip code data by 28% leading to erroneous results. Thus, compliance with HIPAA privacy rule when mapping may lead investigators to publish erroneous GIS maps.
Full Text Available This study is considered in an effort to analyze the accounting information system in Turkish shipbuilding industry enterprises objectively accompanied by the elements of the accounting organization which are the document, the book and the chart of accounts and to demonstrate the accounting activities which are in existence under the present circumstances in Turkey. Shipbuilding industry creates a lot of added value such as the transfer and production of new technologies, employment and foreign exchange return. It contributes to national defense needs as well. The construction of ships, dispensable to the world maritime trade, concerns many industrial fields such as steel, machinery manufacturing, electric-electronics, paint and rubber-plastic industry. The financial information is, by all means, developed through the medium of accounting information system in Turkey's shipbuilding industry which is carried out with 87 business enterprises in the aggregate and the current state of this number consists of 66 active shipyards and 21 ship dismantling institutions. With the assistance of the developments in formation and communication technologies, in our period, information is considered power and well-informed is considered powerful, and thus, the importance of information produced by the accounting information system has been increasing constantly. Within the context of this situation which also applies to the shipbuilding industry, it is becoming extremely important for the information produced by the accounting information system to be full, clear, understandable, timely, accurate, unbiased and reliable.
Nurul Hasanah Uswati Dewi
The important role of accounting information systems professionals, motivate researchers to analyze further the interest of students to the profession in the field of accounting information systems. The aim of this study explores the factors that influence students to choose and do not choose a profession in the field of accounting information systems.This research was conducted using questionnaires. The population was undergraduate accounting students. Sample research was done randomly.This ...
... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Schedule of accounting information. 49.602-3 Section 49.602-3 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION... accounting information. Standard Form 1439, Schedule of Accounting Information, shall be filed in support of...
Full Text Available Continuous improvement of the accounting information system is considering financial and accounting information, which must be true, accurate, reliable, timely presented to users, constructed so as to meet the different goals of different users.
.... As demands for information increase and more countries implement and institutionalize health accounts according to the system, the data produced are expected to be more comparable, more detailed...
Hess, Larry G.; Alcorn, Lisa S.
The project accounting system used by the University of Illinois Urbana-Champaign School of Chemical Sciences exchanges financial data with the campus' central accounting system and allows integration of this information with user-entered data to produce an easily read, fully obligated project accounting statement for the budget and period…
Ivana Mamić Sačer
Full Text Available An accounting information system is of a great importance for preparing quality accounting information for a wide range of users. The study elaborates the impact of information technology on accounting process and as a consequence on accounting information systems quality. This paper analyzes the basic characteristics of accounting information systems quality, discussing the model of AIS’s quality measurement. The perception of the quality of accounting information systems by accountants in medium and large companies in Croatia is also presented. The paper presents the historical overview of AIS’s quality based on three empirical studies conducted in 2001, 2008 and 2012.
Full Text Available Accounting organization as one of the types of practical activities at the enterprise involves organization of the process of implementation of various kinds of accounting procedures to ensure meeting needs of the users of accounting information. Therefore, to improve its quality an owner should use tools, methods and procedures that enable to improve the quality of implementation of accounting methods and technology. The necessity of using a quality management system for the improvement of accounting organization at the enterprise is substantiated. The system of accounting quality management is developed and grounded in the context of ISO 9001:2015, which includes such processes as the processes of the accounting system, leadership, planning, and evaluation. On the basis of specification and justification of the set of universal requirements (content requirements, formal requirements the model of the environment of demands for high-quality organization of the computerized accounting system that improves the process of preparing high quality financial statements is developed. In order to improve the system of accounting quality management, to justify the main objectives of its further development, namely elimination of unnecessary characteristics of accounting information, the differences between the current level of accounting information quality and its perfect level are considered; the meeting of new needs of users of accounting information that have not been satisfied yet. The ways of leadership demonstration in the system of accounting quality management of accounting subjects at the enterprise are substantiated. The relationship between the current level of accounting information quality and its perfect level is considered. The possible types of measures aimed at improving the system of accounting quality management are identified. The paper grounds the need to include the principle of proper management in the current set of accounting
Naranjo Gil, David
Organizations are designing more sophisticated accounting information systems to meet the strategic goals and enhance their performance. This study examines the effect of accounting information system design on the performance of organizations pursuing different strategic priorities. The alignment between sophisticated accounting information systems and organizational strategy is analyzed. The enabling effect of the accounting information system on performance is also examined. Relationships ...
Full Text Available In the current context of the market economy development and evolution and development of companies’ activities it is remarked the proper development of economic and financial information. In this paper we shall present both the qualitative characteristics of the accounting information, from national and international perspective, and their classification according to Statement of Financial Accounting Standards No. 2. The need for information is covered by unpublished reports, statements, which include selective information from the financial statements. In the private sector, managers interested in the entity’s performance, turn to financial analysts, who on the basis of economic and financial indicators can give a diagnosis on the health of the entity.
This paper aims at providing an insight into Japanese cost accounting. Firstly, the development of cost accounting in Japan is delineated. Subsequently, the cost accounting systems codified in the Japanese cost accounting standard are analysed based on the classification according to Hoitsch/Schmitz. Lastly, a critical appraisal of the cost accounting systems of the Japanese cost accounting standard as well as a comparison to German and American cost accounting systems are conducted.
Full Text Available The purpose of this research is to examine the influence of utilization of information technology, internal control system, and regional financial accounting system on the performance of city government agencies in Banda Aceh city government, Indonesia.The population of the research is 39 city government agencies (SKPK of Banda Aceh and by using the simple random sampling technique, it is selected 28 agencies within city government as a sample and employed 84 persons as respondents. The primary data of this research arecollected by using questionnaire and analyzed by using the multiple regression regresion method with a SPSS application software.The result shows that perceived by simultaneously statistical test indicated that the utilization of information technology, internal control system and implementation of regionalfinancial accounting system have a significant positive effect on the performance of city government agency. Similarly, tested partially, utilization of information technology, internalcontrol system, and implementation of the regional financial accounting system also have a significant positive effect on the performance of city government agencies in the city government of Banda Aceh, Indonesia.Keywords: Information Technology, Internal Control System, Regional Financial Accounting System, and Performance of City Governance.
Nurul Hasanah Uswati Dewi
Full Text Available The important role of accounting information systems professionals, motivate researchers to analyze further the interest of students to the profession in the field of accounting information systems. The aim of this study explores the factors that influence students to choose and do not choose a profession in the field of accounting information systems.This research was conducted using questionnaires. The population was undergraduate accounting students. Sample research was done randomly.This research shows that the interest in undergraduate accounting students for a career in the field of information systems is very small and this research also appears that the academic supervisor is one of the dominant factors influencing student choice in choosing a career in the field of information systems. Beside this, this study also found that respondents are not interested in a career in accounting information systems more due to that field of information systems is not a career they aspire.Keywords: accounting information system, accounting career, students.
National Archives and Records Administration — OFAS is the financial management system that tracks and provides accounting of customer service requests for reproductions of National Archives and Records...
DOMINGO JAVIER SANTANA MARTÍN; JERÓNIMO PÉREZ ALEMÁN; CAROLINA BONA SÁNCHEZ
This work examines the relationship between the family control and informativeness of accounting earnings in listed non-financial Spanish companies between 1997 and 2003. The results reveal a negative relationship between the family nature of the controlling shareholder and the credibility of accounting information. Moreover, as the level of voting rights in the hands of the family ultimate owner increases, the informativeness of earnings decreases. Only in family firms where the CEO is hired...
Argentest, F.; Casilli, T.; Franklin, M.
The statistical accountancy system developed at JRC Ispra is refered as 'NUMSAS', ie Nuclear Material Statistical Accountancy System. The principal feature of NUMSAS is that in addition to an ordinary material balance calcultation, NUMSAS can calculate an estimate of the standard deviation of the measurement error accumulated in the material balance calculation. The purpose of the report is to describe in detail, the statistical model on wich the standard deviation calculation is based; the computational formula which is used by NUMSAS in calculating the standard deviation and the information about nuclear material measurements and the plant measurement system which are required as data for NUMSAS. The material balance records require processing and interpretation before the material balance calculation is begun. The material balance calculation is the last of four phases of data processing undertaken by NUMSAS. Each of these phases is implemented by a different computer program. The activities which are carried out in each phase can be summarised as follows; the pre-processing phase; the selection and up-date phase; the transformation phase, and the computation phase
This presentation describes in an introductory manner the accountability design approach which is used for the Model Plant in order to meet US safeguards requirements. The general requirements for the US national system are first presented. Next, the approach taken to meet each general requirement is described. This presentation introduces the general concepts and principles of the accountability system
In order to determine the role of Managerial Accounting in a company’s information system we must start with a systematic approach. According to systematic approach, this system is a structure that produces: - transformation; - self-adjusting; - synergy (the principle of totality). Therefore, considering the above, the total is higher than the sum of the component parts, when we are referring to plus- value creation.
Nur Zeina Maya Sari
Full Text Available The Level Effectivenes Decision of university university is often pursued by many factor non technical which do not be drawn up education university. Started from preparation people cultural organizational mechanism tekhnologi technical system even its conservancy. Do not forever SIM being based on Information Tekhnologi and communications can improve performance management of academik administration and student value when university only assuming that Tekhnologi implementation and information for the administrate system of academic SIAK. This Research aim to to check Information information technology effectiveness contribution cultural of information tekhnologi and Communications availibility of facility and quality human resources to System Information Management and implication university performance.
By incorporating a discussion of systems into the beginning accounting class, students will have a more accurate picture of business and the role accounting plays in it. Students should understand the purpose of forms, have a basic knowledge of flowcharting principles and symbols, and know how source documents are created. (CT)
Josué Viana de Oliveira Neto
Full Text Available This article presents a research is intended to verify theories that explain the process ofimplementation of an Integrated System of Administration (ISA in an organization, analyzingthe effects on the use of accounting information. The empiric work based on a case study anorganization that implemented of an ISA which main objective is to produce analytical reportsintegrated. The found evidences support the propositions done by Walton (1993:14 whichdescribes the integration of the information technology and the organization. The results of usingthe information accounting in this case study evidences the difficulty in expanding the use of thistype of information when they are not obtained the success in the implementation of an ISA.
Full Text Available If companies are lacking integrated enterprise software applications, or they simply do not use them on a large scale, accounting departments have to face lots of difficulties, concerning both the inflexibility in achieving good results and the limited possibility of communicating these results. Thus, most times, accounting departments are limited to generating predefined reports provided by a software application and the most they can do is export these reports into Microsoft Excel. Another cause which leads to late obtaining and publishing of accounting information is the lack of data from other departments and their corresponding software applications. That is why, in many enterprises, accounting data becomes irrelevant for the users. The main goal of this article is to show how accounting can benefit from an integrated software solution, namely an enterprise portal.
Helmkamp, John G.
A two-fold solution to the cost information deficiency problem is proposed. A formal managerial cost accounting system is designed expressly for the two information services of retrospective search and selective dissemination. The system was employed during a trial period to test its effectiveness in a technical information center. Once…
... 48 Federal Acquisition Regulations System 2 2010-10-01 2010-10-01 false Schedule of Accounting Information. 53.301-1439 Section 53.301-1439 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION (CONTINUED) CLAUSES AND FORMS FORMS Illustrations of Forms 53.301-1439 Schedule of Accounting...
Ali İhsan AKGÜN
Full Text Available The operations in the businesses in the process from collecting, recording, classing, briefing of the data transferred from all business functions to interpretation and analysis of financial events are performed via information technologies. The managers using accounting reports in the accounting information system by information technologies use the information of transactional accounting system and collect specific information about activities by making use of internal financial reporting system. Cost-benefit analysis of the business is made by the accounting information system (MBS and it helps management to separate controllable events from uncontrollable events. Accounting information system constitutes infrastructure of the management information system since accounting information system is integrated information system and financial events occur in every department of the business. Accounting information system and management information system were discussed in conceptual basis in the study. In the study, a simple linear regression analysis was conducted on the data obtained from a questionnaire form conducted on the managers of Tuz Lake (Salt Lake businesses for determining the efficiency of the Accounting Information System on the business management. It was detected from the obtained findings that the novelties brought by the MBS had a positive effect on the efficiency of the business management.
Erkkila, B.H.; Claborn, J.
DOE Orders and draft orders for nuclear material control and accountability address a complete material control and accountability (MC and A) program for all DOE contractors processing, using, or storing nuclear materials. A critical element of an MC and A program is the accounting system used to track and record all inventories of nuclear material and movements of materials in those inventories. Most DOE facilities use computerized accounting systems to facilitate the task of accounting for all their inventory of nuclear materials. Many facilities still use a mixture of a manual paper system with a computerized system. Also, facilities may use multiple systems to support information needed for MC and A. For real-time accounting it is desirable to implement a single integrated data base management system for a variety of users. In addition to accountability needs, waste management, material management, and production operations must be supported. Information in these systems can also support criticality safety and other safety issues. Modern networked microcomputers provide extensive processing and reporting capabilities that single mainframe computer systems struggle with. This paper describes an approach being developed at Los Alamos to address these problems
Saville, C.; Ascione, G.; Elwood, S.; Nagy, A.; Raftopoulos, S.; Rossmassler, R.; Stencel, J.; Voorhees, D.; Tilson, C.
This paper discusses the program, PPPL (Princeton Plasma Physics Laboratory) Material Control and Accountability Plan, that has been implemented to track US Department of Energy's tritium and all other accountable source material. Specifically, this paper details the methods used to measure tritium in various systems at the Tokamak Fusion Test Reactor; resolve inventory differences; perform inventory by difference inside the Tokamak; process and measure plasma exhaust and other effluent gas streams; process, measure and ship scrap or waste tritium on molecular sieve beds; and detail organizational structure of the Material Control and Accountability group. In addition, this paper describes a Unix-based computerized software system developed at PPPL to account for all tritium movements throughout the facility. 5 refs., 2 figs
Full Text Available The contemporary evolution of accounting led to the elaboration of an information system which connects all the organizational structures of a company, in which the accounting information system is the basic component of the information system. It responds to information requirements of other departments as well as to external factors. This study is meant to show the importance that we have to give to accounting information, addressing it according to the sources where found and its areas of application. The following study reviews the main articles and books that have approached the study of the „accounting information” from a decisional view. Our research is a qualitative approach, by a theoretical point of view. A review of the local and foreign literature has been made. The starting point of this work relates to the fact that that the main source for the informational sistem is accountancy, without it the system could not exist. In the first part of this study, we have reviewed the actual level of knowledge about accountancy presented by a selection of authors that have studied this subject. After presenting the authors, we have reviewed the way in which the national and international regulators have referred to the subject. The informational needs of the internal users depend on a large scale on the size of the entity; as an example, the management of a smaller company will give a high level of importance for any accounting information, while a larger company’s informational needs are more diverse and are usually grouped according to the organization chart. Based on the accounting information, you cand realise a measurement system of economic performance. To exemplify the importance that the accounting information requires, we have presented the areas of use required. At the entity’s level we have graphically presented possibilities of capitalisation of the accounting information concluding that this represents the key to the
Huibrecht Van der Poll
Full Text Available The act of classifying information created by accounting practices is ubiquitous in the accounting process; from recording to reporting, it has almost become second nature. The classification has to correspond to the requirements and demands of the changing environment in which it is practised. Evidence suggests that the current classification of items in financial statements is not keeping pace with the needs of users and the new financial constructs generated by the industry. This study addresses the issue of classification in two ways: by means of a critical analysis of classification theory and practices and by means of a questionnaire that was developed and sent to compilers and users of financial statements. A new classification framework for accounting information in the balance sheet and income statement is proposed.
Four principal qualitative characteristics must be met for the accounting information to beuseful in the management system: understandability, relevance, reliability and compatibility ofinformation. Any economic transaction processing involves collecting, categorizing, summing andanalyzing the data.
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
Miculescu Marius Nicolae
knowledge about business and accounting. Also were studied data on how the easiest to increase intelligibility provided by management accounting information. It was found that there are different possible behaviors of managers in the dissemination of accounting information in relation to how the organization deals with information about the external environment and as a result of research efectaute have identified some solutions that managers can limit the effects of uncertainty in information dissemination accounting. Therefore the present study, the detailed approach and identify the quality requirements of modern economic information system, comes to effectively support managers in making decisions.
Full Text Available Management accounting was established as a new direction in accounting from the 50-ies of the XX century. However, it is still debatable as to its nature, content and the place it occupies in the accounting system. The reason for this is that different authors interpreting different way of the term "management accounting". Namely the connection accounting - management creates differences in interpretation. A significant part of the authors emphasize the concept of accounting, others focus on management and the third part of it as a autonomous system. In this article we aim to establish a relationship of management accounting with other types of accountings and his place in the system of accounting.
Bilson, Andy; Cant, Rosemary L; Harries, Maria; Thorpe, David H
This paper analyses a fourteen-year period of Western Australian data from the client information system of the Department for Child Protection and Family Support. Western Australia saw a large increase in the number of children in state care similar to trends across Australia as a whole. The study shows the following trends: changes in response to 'referrals' with particular increases in the number of findings of neglect and increasing proportions of these followed swiftly by entry to care; changes in patterns of entry to care with more children under one-year-old entering; increased length of stay of children in care; and, the high incidence of Aboriginal children entering and remaining in care. The data demonstrate unequivocally that increased 'referrals' are not associated with increased substantiations of harm or 'acts of commission with dangerous intent', but that neglect assessed early in the lives of children was the major precipitant for entry to care and particularly so for Aboriginal infants. Copyright © 2017. Published by Elsevier Ltd.
Baldvinsdottir, Gudrun; Burns, John; Nørreklit, Hanne
Purpose - The purpose of this paper is to explore the relationship between management accounting software and the management accountant, as (re)produced in adverts appearing in professional management accounting journals. The paper analyses how such adverts have shaped the management accountant...... and the social practice of management accounting; in particular, whether these adverts are producing an image of management accountants who are in control of their management accounting system or who are controlled by it. The paper also discusses whether these adverts reflect changes in broader social practices....... Design/methodology/approach - The paper analyses two software adverts that were published in Chartered Institute of Management Accountants' professional journal. It uses discourse analysis to understand both the image of management accountants and the nature of the management accounting software...
Siswanto Fransiscus Asisi Joko
Full Text Available This study aims to find a strategy in the development of computer-based accounting information system in the church. With exploratory study on the theory of stakeholders, this study identifies the needs of financial information for the purposes of making a decision required by the parish priest, the parish treasurer, and a team of economists at the archdiocese of Semarang (AS. This research was conducted by using qualitative and quantitative approach. Qualitative method is conducted by applying a focus group discussion with economist team in AS (the users who have major influence in the development of the system. In addition to that, quantitative method is also applied to the parish treasurer (the users who have great interest in the system development. The results showed that the parish treasurer has high perceived usefulness, perceived ease of use, perceived of relevance, and the self-efficacy toward the accounting information system (AIS for the parish. This study provides an answer on the benefits of a bottom-up strategy based on the stakeholder analysis in the development of AIS in the area of the Catholic Church AS.
The common existing problems of the false processing of accounting information in China and the solution--the appointment system of accountants are analyzed in this paper, it is proposed that the reform of management systems of accountants--the appointment system of accountants should be applied temporally in particular conditions.
History of the development of nuclear materials accounting systems in USA and their purposes are considered. Many present accounting systems are based on mainframe computers with multiple terminal access. Problems of future improvement accounting systems are discussed
Rodica Gabriela Blidişel
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.
Klein, J.E.; Clark, E.A.; Harvel, C.D.; Farmer, D.A.; Tovo, L.L.; Poore, A.S. [Savannah River National Laboratory, Aiken, SC (United States); Moore, M.L. [Savannah River Nuclear Solutions, Aiken, SC (United States)
The US Department of Energy (DOE) has clearly defined requirements for nuclear material control and accountability (MCA) of tritium whereas the International Atomic Energy Agency (IAEA) does not since tritium is not a fissile material. MCA requirements are expected for tritium fusion machines and will be dictated by the host country or regulatory body where the machine is operated. Material Balance Areas (MBA) are defined to aid in the tracking and reporting of nuclear material movements and inventories. Material sub-accounts (MSA) are established along with key measurement points (KMP) to further subdivide a MBA to localize and minimize uncertainties in the inventory difference (ID) calculations for tritium accountancy. Fusion systems try to minimize tritium inventory which may require continuous movement of material through the MSA. The ability of making meaningful measurements of these material transfers is described in terms of establishing the MSA structure to perform and reconcile ID calculations. For fusion machines, changes to the traditional ID equation will be discussed which includes breeding, burn-up, and retention of tritium in the fusion device. The concept of 'net' tritium quantities consumed or lost in fusion devices is described in terms of inventory taking strategies and how it is used to track the accumulation of tritium in components or fusion machines. (authors)
The Safeguards Accountability Network (SAN) is an online computer system that was developed by Rockwell International to track the accounting and processing of nuclear materials from the time it arrives at Rocky Flats Plant through its life cycle. A major contributor to the success of SAN is the use of audit trails. They have proven to be invaluable for the management and safeguarding of these sensitive materials at Rocky Flats. Producing effective audit trails requires the recording of all pertinent transactions and the capability to access and report the information in a timely fashion. This paper discusses the implementation and application of these audit trails on the Rocky Flats SAN system
The Safeguards Accountability Network (SAN) is an online computer system that was developed by Rockwell International to track the accounting and processing of nuclear materials from the time it arrives at Rocky Flats Plant through its life cycle. A major contributor to the success of SAN is the use of audit trails. They have proven to be invaluable for the management and safeguarding of these sensitive materials at Rocky Flats. Producing effective audit trails requires the recording of all pertinent transactions and the capability to access and report the information in a timely fashion. This paper discusses the implementation and application of these audit trials on the Rocky Flats SAN system. 1 fig
Lee, Byung Du; Jeon, In
This report is to describe the concepts, operation status and user's manuals of nuclear materials accounting system which was developed to not only make out, report and manage the IAEA accounting reports but also maintain the accounting information. Therefore, facility operator could effectively make use of the accounting system without a special training by using this report. 3 tabs., 15 figs., (Author) .new
Investment property, an important component of the current assets, need special attention both in terms of their impact on accounting and well as in reporting the annual financial statements. Internationally their accounting treatment is presented by the IAS 40 Investment property issued in 2000 and being operative for annual periods beginning on or after 1 January 2001 with a number of subsequent amendments.First step in aligning the Romanian accounting system (RAS) to the international acco...
the technology and expertise to process and share ... services. GEHS supports efforts that reach beyond healthcare institutions to capture evidence ... Health information systems are a foundation for quality care, and can increase accountability ...
The basic concepts, structure, and operation of the Agency Safeguards Information System is discussed with respect to its role in accomplishing the overall objectives of safeguards. The basis and purposes of the Agency's information system, the structure and flow of information within the Agency's system, the relationship of the components is the Agency system, the requirements of Member States in respect of their reporting to the Agency, and the relationship of accounting data vis-a-vis facility and inspection data are described
Карзаева, Наталия Николаевна
A theoretically substantiated method of the calculation of the level of the materiality factor, taking into account the interest of the persons making decision on the basis of financial factors, formulas of the calculations of the crucial level of error, above which the data of the accounting reporting cannot be adopted as reliable and appropriate corrections must be introduced in accounting reporting. The materials on the order of making corrections in accounting records and accounting repor...
Full Text Available There are many cases, where we may wish to choose a good accounting system and would like to learn how they work and the advantages and disadvantages of each so we can choose the better one for a business. In this paper, we present an empirical survey to understand whether we can choose accrual or cash accounting system. The proposed study designs a questionnaire among 220 experts in area of accounting affairs. The survey considers four sub hypotheses and one main hypothesis to see whether there are reliable rules and regulations in accrual-based accounting compared with cash accounting or not. Similarly, the survey investigates whether accrual-based accounting is more informative, comprehensive and provides better comparative results compared with cash accounting. The results indicate that accrual-based account performs better in terms of all mentioned criteria and it is a better method for managing accounting affairs compared with cash accounting systems.
Martyanov, Alexander; Pitel, Victor; Kasumova, Leila; Babcock, Rose A.; Heinberg, Cynthia L.
Development of the automated Russian Federation Federal Information System for Nuclear Material Control and Accounting (FIS) started in 1996. From the beginning, the creation of the FIS was based on the concept of obtaining data from the material balance areas of the organizations, which would enable the system to collect detailed information on nuclear material. In December 2000, the organization-level summarized reporting method was mandated by the Russian Federation and subsequently implemented for all organizations. Analysis of long-term FIS objectives, reporting by all the MBAs in Russia, showed that the present summarized reporting approach decreed by regulations posed a fair number of problems. We need alternative methods that allow the FIS to obtain more detailed information on nuclear material but which accurately reflect the technical and economic resources available to Russian organizations. One possible solution is the universal reporting method. In August 2003, the proposals of the FIS working group to transition to the universal reporting method were approved at the fourth meeting of the Joint Coordinating Committee for Implementation of the Russian Federation and U.S. Government-to-Government Agreement on Cooperation in the Area of Nuclear Material Physical Protection, Control and Accounting (JCC). One of the important elements of universal reporting is that organizations handling nuclear material will establish 'reporting areas' in cooperation with MinAtom of Russia. A reporting area may consist of one MBA, several MBAs, or even an entire organization. This paper will discuss the universal reporting concept and its major objectives and methods for the FIS.
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.
Full Text Available This paper aims to present actual problems concerning financial accounting information under increased use of creative accounting practices. For this purpose we present the current conceptual framework for financial reporting used in Romania and its limitations when using creative accounting and the role of accounting policies and principles in obtaining relevant accounting information. Finally, we will synthesize the main creative accounting techniques and their application to the consequences of economic entities
Nuclear 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
Full Text Available The historical development of lean accounting is researched. The comparison of lean accounting and accounting is carried out. The article determines the lean accounting basic principles, which are the basis for the selection of main ten steps of upgrading to the system of lean accounting: the evaluation of the current situation and the expected development prospects of the enterprise; the development of the principles of implementing lean accounting; the determining the production parameters and methodology of the economic model construction; the organization of lean manufacturing environment and reducing most of the stock; the determining the flow of value creation; the rejection of variable accounting and reverse cancellation of all labor costs and the cost of materials; the rejection of tracking stocks and assign of the costs directly to the costs of sales when occurred; the definition of client-targeted spending; the relationship with suppliers and automation of the accounts payable; the relationship with customers and automation of the payments received.
Bearse, R.C.; Thomas, R.J.; Henslee, S.P.; Jackson, B.G.; Tracy, D.B.; Pace, D.M.
We have adapted the Los Alamos MASS accounting system for use on an IBM PC/AT at the Fuels Manufacturing Facility (FMF) at Argonne National Laboratory-West (ANL-WEST) in Idaho Falls, Idaho. Cost of hardware and proprietary software was less than $10,000 per station. The system consists of three stations between which accounting information is transferred using floppy disks accompanying special nuclear material shipments. The programs were implemented in dBASEIII and were compiled using the proprietary software CLIPPER. Modifications to the inventory can be posted in just a few minutes, and operator/computer interaction is nearly instantaneous. After the records are built by the user, it takes 4 to 5 seconds to post the results to the database files. A version of this system was specially adapted and is currently in use at the FMF facility at Argonne National Laboratory in Idaho Falls. Initial satisfaction is adequate and software and hardware problems are minimal
Full Text Available Investment property, an important component of the current assets, need special attention both in terms of their impact on accounting and well as in reporting the annual financial statements. Internationally their accounting treatment is presented by the IAS 40 Investment property issued in 2000 and being operative for annual periods beginning on or after 1 January 2001 with a number of subsequent amendments.First step in aligning the Romanian accounting system (RAS to the international accounting and financial reporting standards has manifested in terms of properties starting with 2012 but only for the listed companies - OMFP 1286 which has brought significant changes in the execution way of the individual financial statements of these companies and in terms of the accounting presentation of the investment properties and fixed assets held for sale. In accordance with this order and the Romanian accounting rules recognize investment properties as being a separate component of the fixed assets, applying the provisions of IAS 40.This paper deals with the next step by presenting the occurred legislative changes related to the accounting treatment of the investment property, changes that are applicable to all the Romanian companies, not just those listed on the stock exchange, starting from the financial year 2015.
Ebipanipre Gabriel Mieseigha
Full Text Available This study aimed at examining environmental cost accounting information and strategic business decision in Nigeria. The general assumption that conventional cost accounting does not have the ability to provide absolute information for evaluating the environmental behaviour of an organization and its economic consequences has motivated this study. Towards achieving this, secondary data was employed and a linear model was specified. Findings indicated that environmental cost accounting information as it relates to strategic business decision is valuerelevant. It was on this note that we recommended firms to constantly reposition their accounting system in order to provide information on environmental costs so that the true costs in an organization can be ascertained and properly allocated. Also, due attention should be paid to waste management costs, employee health costs, investment financing costs, compliance and environmental costs and all environmental related costs by manufacturing concerns since they influence strategic decision. Our study is one of those that have explored the issue of environmental cost accounting relevance in strategic business decision in the Nigerian context.
Full Text Available Economic entities accuse current managerial accounting instruments due to their used indicators, their post operativeness, and their lack of necessary adjustments, short-term target, information handling and decisions taken for various reasons, except the efficiency one. In order to manage a more and more complex organization, located in an uncertain environment, managers require a permanent, real-time, information system. There is no longer sufficient the simple retrospective measurement of results, as there should be provided those instruments that support the decision making process throughout the strategic and operational processes. The implementation of a managerial accounting tool will always interact with the human behavioural dimension. In the initial stage, the actors of an organization will initially manifest reactions of difficult acceptance or even rejection. Each of them will adopt that behaviour which ensures the maximization of its own goals, even if these are, or not, convergent with the organizational objectives.
Wouters, Marc; Verdaasdonk, Peter
This paper is about the relationship between management decisions and accounting information. Management decisions have consequences in different functional areas, departments, and different companies along the value chain. Accounting information regarding decisions aims to translate as many as
... 5 Administrative Personnel 1 2010-01-01 2010-01-01 false Accountability systems. 10.2 Section 10.2 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT CIVIL SERVICE RULES AGENCY ACCOUNTABILITY SYSTEMS; OPM AUTHORITY TO REVIEW PERSONNEL MANAGEMENT PROGRAMS (RULE X) § 10.2 Accountability systems. The Director of...
The purpose of annual accounting system reviews is to determine whether DoD accounting systems are in compliance with accounting principles, standards, and related accounting requirements established...
... 5 Administrative Personnel 3 2010-01-01 2010-01-01 false Information regarding account. 1640.2... STATEMENTS § 1640.2 Information regarding account. The Board will provide to each participant four (4) times... obtain account balance information on a more frequent basis from the TSP Web site and the ThriftLine. ...
Full Text Available The expansion of opportunities and the disappearance of country borders make the answering the question increasingly urgent that which country’s or region’s acts and customs as precedents the accounting created for measuring the economic performance should use in the future. The fact makes this question especially interesting that these acts and customs often differ from each other significantly even within a region. The objective of the study is to introduce the major accounting systems (US GAAP, EU directives, IFRS and their supporting institutional background in a conception way with a special regard on compiling financial statements on the basis of IFRS. The accounts should include not only validity but the preciseness expected by both the owners and the creditors focusing on consistency, the usefulness, transparency and unambiguousness of the contained pieces of information. All these are especially important when a given enterprise or an enterprise-group represents itself in several countries or continents. The actuality of the topic is strengthened by the fact that more and more entities being interested even in abroad require to use a system based on internationally accepted standards as a basis when compiling annual accounts and consolidation for the sake of comparability.
The goal of this project is to create responsive design portal with the tools for its administration which lets users to access tourist relevant information. In order to achieve the goal certain tasks were formulated, few technical analysis were done and similar systems which already exist were reviewed. The result is creation of information system with administrative tools, which can be used by several user types which have rights to take adequate actions. The system has account control modu...
... DEPARTMENT OF JUSTICE Office of Justice Programs [OMB Number 1121-0021] Agency Information Collection Activities: Proposed Collection; Comments Requested: Accounting System and Financial Capability...: Accounting System and Financial Capability Questionnaire. (3) Agency form number 7120/1. Component Sponsoring...
Elsukova Tatiana Vasilevna
This article analyzes the techniques and methods of inventory management company with the information of a management accounting system based on the principles of the theory of constraints, both financial and non-financial.
Elsukova Tatiana Vasilevna
Full Text Available This article analyzes the techniques and methods of inventory management company with the information of a management accounting system based on the principles of the theory of constraints, both financial and non-financial.
Boghean Cristina Iuliana
Accounting information is used in most of the decision-making processes of a company; therefore measuring its quality has become a matter of present interest. The quality of information largely determines the performances of the financial – accounting department, as well as the successful reaching of the company’s goals. Any reflection on the concept of quality in accountancy requires prior clarification of the purpose corresponding to the relation between the accounting information, its user...
Risk-Informed Monitoring, Verification and Accounting (RI-MVA). An NRAP White Paper Documenting Methods and a Demonstration Model for Risk-Informed MVA System Design and Operations in Geologic Carbon Sequestration
Unwin, Stephen D.; Sadovsky, Artyom; Sullivan, E. C.; Anderson, Richard M.
This white paper accompanies a demonstration model that implements methods for the risk-informed design of monitoring, verification and accounting (RI-MVA) systems in geologic carbon sequestration projects. The intent is that this model will ultimately be integrated with, or interfaced with, the National Risk Assessment Partnership (NRAP) integrated assessment model (IAM). The RI-MVA methods described here apply optimization techniques in the analytical environment of NRAP risk profiles to allow systematic identification and comparison of the risk and cost attributes of MVA design options.
... and other examination and non-public information,\\4\\ including data from reports of System accounts... Reporting Entity that the information provided in the report of accounts and exposures is a true and... to the FCA that the information provided in the report of all banks' and associations' accounts and...
... must certify ``that the information provided in the report of each bank's and association's accounts... reports of accounts and exposures or any other information received pursuant to Sec. 621.15(a)(1... examination and non-public information, including data from reports of System accounts and exposures received...
Nakhimovsky, S.; Hernandez-Peña, P.; van Mosseveld, C.; Palacios, A.
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
Full Text Available The paper presents empirical evidence about the impact of firm’s shareholders number as non accounting information on the value relevance of its earnings and book value of equity as accounting information for Jordanian industrial firms for the period from 1993 to 2002. Employing the return regression analysis and using shareholders number in two proxies namely local and foreign shareholders number, the findings of the study are fourfold. First, Individual earnings are value relevant while book value is irrelevant. Second, combining earnings with book value leads both of them to be irrelevant. Third, extending local shareholders number has significant impact on the value relevance of individual and combined earnings. Forth, extending foreign shareholders number has significant impact on the value relevance of individual book value and combined earnings. Since studies on the value relevance of these variables have neglected Jordan (and the Middle Eastern region, the study is the first especially in Jordan that tries to fill this gap by examiningthe impact of shareholders numbers on the value relevance of earnings and book valueto indicate firm value.
This article presents an updated account of integrated information theory of consciousness (liT) and some of its implications. /IT stems from thought experiments that lead to phenomenological axioms (existence, compositionality, information, integration, exclusion) and corresponding ontological postulates. The information axiom asserts that every experience is spec~fic - it is what it is by differing in its particular way from a large repertoire of alternatives. The integration axiom asserts that each experience is unified- it cannot be reduced to independent components. The exclusion axiom asserts that every experience is definite - it is limited to particular things and not others and flows at a particular speed and resolution. /IT formalizes these intuitions with postulates. The information postulate states that only "differences that make a difference" from the intrinsic perpective of a system matter: a mechanism generates cause-effect information if its present state has selective past causes and selective future effects within a system. The integration postulate states that only information that is irreducible matters: mechanisms generate integrated information only to the extent that the information they generate cannot be partitioned into that generated within independent components. The exclusion postulate states that only maxima of integrated information matter: a mechanism specifies only one maximally irreducible set of past causes and future effects - a concept. A complex is a set of elements specifying a maximally irreducible constellation of concepts, where the maximum is evaluated over elements and at the optimal spatiatemporal scale. Its concepts specify a maximally integrated conceptual information structure or quale, which is identical with an experience. Finally, changes in information integration upon exposure to the environment reflect a system's ability to match the causal structure of the world. After introducing an updated definition of
Malanify, J.J.; Bearse, R.C.; Christensen, E.L.
An accountancy system based on the Dynamic Materials Accountability (DYMAC) System has been in operation at the Plutonium Processing Facility at the Los Alamos Scientific Laboratory (LASL) since January 1978. This system, now designated the Plutonium Facility/Los Alamos Safeguards System (PF/LASS), has enhanced nuclear material accountability and process control at the LASL facility. The nondestructive assay instruments and the central computer system are operating accurately and reliably. As anticipated, several uses of the system have developed in addition to safeguards, notably scrap control and quality control. The successes of this experiment strongly suggest that implementation of DYMAC-based systems should be attempted at other facilities. 20 refs
Full Text Available This study tests the joint effects of dividend and earnings information. A study of joint effects is justified for the following reasons. First, dividends and earnings are considered two of the most important signaling devices (Aharony and Swary 1980 that investors use in evaluating stock prices. Second, dividends and earnings are 'garbled' information (Ohlson 1989. Dividends and earnings may contain corroborating or disconfirming news. Third, investors may be have with memory, revising beliefs in complex ways in evaluating a sequence of information. Prior dividend studies that controlling for earnings announcement effects do not address these possibilities. Using Hogarth and Einhorn's (1992 belief-adjustment theory, this study models the behavior of investor reactions to joint dividend and earnings surprises. The theory predicts that order and timing of dividend and earnings surprises have different effects on stock returns. When dividend and earnings surprises have opposite signs (mixedevidence, the theory predicts that later surprises have a larger impact on stock returns than do earlier surprises (the recency effect hypothesis. The evidence for the recency effect hypotheses is relatively strong. In three out of four cases of mixed evidence (positive earnings, negative earnings and positive dividend surprises, the recency effect hypotheses are supported.
... Collection Request: Comment Request; Great Lakes Accountability System (Renewal) AGENCY: Environmental... an information collection request (ICR), ``Great Lakes Accountability System'' (EPA ICR No. 2379.02... using www.regulations.gov (our preferred method) or by mail to: Great Lakes Accountability System, Attn...
Simona – Florina SĂLIȘTEANU
Full Text Available The purpose of this paper is to explore and to analyse the relations between financial accounting information and stock market efficiency. As we know, accounting contributes to the efficiency of the stock market by producing primordial information for the investors. On the other side, an efficient market facilitates the role of accounting by providing a reliable estimate of the value of many assets that needs to be evaluated. This article examines the importance of the financial accounting information for the efficiency of stock market, and also analyses whether and how the structure, the characteristics and publication of the information, impacts the prices and transactions volumes.
Full Text Available The main components of the entity profit management system have been determined. The article pays attention to the information management organization on which the effectiveness of the whole system of management depends. The author researches the features of accounting information as a part of risk-based management from two perspectives: as the risk indicator of an economic activity and as the source of internal economic risks. Taking into consideration the existence of both external and internal risk factors of an economic activity, the availability of internal indicators which are formed in the accounting system, the article builds the relationship of information sources, factors of risk emerging and risks of financial results. While managing of financial results the author suggests to analyze the external and internal factors of economic risks in terms of controllability, namely, controlled, partially controlled and uncontrolled. It has been offered to conduct this analysis in order to determine the possibility of management of economic risk emergence factors and the risks which an enterprise takes already.
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.
Full Text Available In considering the adequacy of adopting accruals and IPSASs, this paper tests the appropriateness of existing modified accrual accounting and financial reporting system in Croatian public healthcare sector. The paper indicates that accounting information system contains discrepancies and constraints in assuring true and fair view of organization’s financial position and performance. Our statistics confirms low level of cost and managerial accounting methods development, and external and internal financial reporting convergence.Having in mind its specificities, we argue that Croatian public healthcare sector represents a segmental accounting subsystem within the integral public sector accounting framework, where accruals implementation might prove justifiable.
McDonnel, J.L.; Chilton, P.D.; Kufahl, G.E.; Vergari, A.A.; Dunn, D.R.
Lawrence Livermore National Laboratory (LLNL) undertook the task of analyzing the actual and potential value of an interfacility NRC material accounting system in deterring and detecting both material diversion and facility material accounting data falsification. The most important conclusion is that only relatively minor changes are needed to upgrade the current NRC interfacility reporting system. The emphasis of the task was on evaluating the usefulness of an NRC-monitored material accounting information system in providing protection against accounting fraud at the plant management or corporate level. The Nuclear Materials Management and Safeguards System (NMMSS) and the NRC Safeguards Status Report System (SSRS), the principal constituents of the current interfacility NRC material accounting information system, are described. Their relationship is shown in two information flow diagrams. Deterministic accounting checks and balances are discussed, both for the current NRC interfacility material accounting system and for an upgraded system. Detection mechanisms are described that would use currently available data and that could be exercised by the NRC in its safeguards management role. Additional checks and balances are recommended, with corresponding changes in data reporting requirements, to upgrade NRC interfacility material accounting system
This report shows the expansion of accounting information attempted in the course of remarkable development of social information. And, this maintains how the " popularization of social information and accounting information " is necessary for the present day society. Individuals - Such as consumers, employees, local residents, etc. - as well as corporations should be able to blend into this new citizen's society. It should be understood that the "market economy" itself becomes unstable witho...
An Australian university architect studying management information systems programs at academic institutions in the United States visited 26 universities and colleges and nine educational and professional associations, including extended visits at the University of Wisconsin and the National Center of Higher Education Management Systems. During these visits, he investigated university and college space utilization programs, gained operational and developmental experience at institutions with education philosophies similar to those in Australia, and examined trends in low cost student housing. This report of his observations focusses on management information systems projects throughout the academic community, resource accountability, energy conservation, facilities planning for the handicapped, student housing, and interdisciplinary approaches to education.
Daryanto Hesti Wibowo
Full Text Available This study will discuss the problem of how the management accounting system can meet the needs of high quality information to its users in managing creative city for the decision making process. A well-organized management of creative city is needed to overcome the problems of the city to become an innovative place in the development of urban socio-economic life. Accounting management system plays an important role in promoting accountability efficiency and effectiveness of the creative city manager. Intellectual capital accounting makes management becomes more proficient in decision-making through the formulation of different management accounting concepts from financial accounting perspective the concept of connectivity and networking within the organization thereby increasing the relevance of management accounting management accounting that meet the manager needs for managing creative city.
Jamal Barzegari Khanagha
Full Text Available This paper examines the value relevance of accounting information in per and post-periods of International Financial Reporting Standards implementation using the regression and portfolio approaches for sample of the UAE companies. The results obtained from a combination of regression and portfolio approaches, show accounting information is value relevant in UAE stock market. A comparison of the results for the periods before and after adoption, based on both regression and portfolio approaches, shows a decline in value relevance of accounting information after the reform in accounting standards. It could be interpreted to mean that following to IFRS in UAE didn’t improve value relevancy of accounting information. However, results based on and portfolio approach shows that cash flows’ incremental information content increased for the post-IFRS period.
Cao, Sunliang; Sirén, Kai
Highlights: • Use dynamic hourly-based grid information (PEF/CEF/tariffs) in nZEB control. • Hourly dynamic primary energy factor, CO 2 factor and tariffs for hybrid grids. • Methodology which links the on-site matching with dynamic grid information. • Multi-objective control indicators reflects both matching and grid information. • The influence of the dynamic grid information on the energy/environment/cost. - Abstract: Future nearly-zero energy buildings (nZEBs) will be involved with the twofold problem of on-site matching and hybrid–grid interactions. Theoretically, the hybrid grids’ information is dynamic, such as primary energy factors, equivalent CO 2 emission factors, and grid tariffs. Regarding primary energy consumption, equivalent CO 2 emissions or the grid cost of the nZEB, the significance of specific aspects of the matching capability, such as on-site energy faction (OEF) and on-site energy matching (OEM), will also become dynamic and variable with respect to the evolution of the grid information. Therefore, the primary goal is to develop a methodology as a multi-objective control criterion for the nZEB energy system, which can reflect both the on-site matching capability and dynamic grid information of environmental or economic impacts. The developed methodology is to quantitatively link the dynamic grid information with the weighting factors of the weighted matching index (WMI), following the monotone relationships between the extended matching indices and grid information. The methodology is implemented in this study to control an nZEB energy system with hybrid grid connections. The results show that the developed methodology can seek an optimised balance between the objectives of maximising the matching capability and minimising the environmental/economic load
Board of Governors, State University System of Florida, 2016
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…
National Oceanic and Atmospheric Administration, Department of Commerce — The Catch Accounting System (CAS) creates total catch estimates for the groundfish fisheries in the Bering Sea/Aleutian Islands and Gulf of Alaska. Each year, quotas...
Hirosawa, Naonori; Kashima, Sadamitsu; Akiba, Mitsunori
PNC is developing a wide area of nuclear fuel cycle. Therefore, much nuclear material with a various form exists at each facility in the Works, and the controls of the inventory changes and the physical inventories of nuclear material are important. Nuclear material accountancy is a basic measure in safeguards system based on Non-Proliferation Treaty (NPT). In the light of such importance of material accountancy, the data base of nuclear material control and the material accountancy report system for all facilities has been developed by using the computer. By this system, accountancy report to STA is being presented certainly and timely. Property management and rapid corresponding to various inquiries can be carried out by the data base system which has free item searching procedure. (author)
The accounting synthesis documents represents an informing social system created for the satisfaction of the informing user’s needs, needs determined by political and social purposes. The financial informing policies described by the annual synthesis accounting documents architecture are different in accordance with their needs. The official documents for presenting the financial – economical situation are the annual financial statements.
... 12 Banks and Banking 2 2010-01-01 2010-01-01 false Limits on sharing account number information... GOVERNORS OF THE FEDERAL RESERVE SYSTEM PRIVACY OF CONSUMER FINANCIAL INFORMATION (REGULATION P) Limits on Disclosures § 216.12 Limits on sharing account number information for marketing purposes. (a) General...
Full Text Available Technology is the science that studies processes, methods and operations run or applied onto raw materials, matters or data, in order to obtain a certain product. Information is the material signal able to launch a material reaction of a dynamic auto-tuning system for which the system is conditioned and finalized. Information Technology is the technology needed for handling (procuring, processing, storing converting and transmitting information, in particular, with the use of computers [Longley, D. & Shain, M. (1985, p. 164]. The importance of IT in the economic growth and development is widely known, taking into account the impact that technology can have on the success and survival, or the failure of the economic activity of enterprises/organizations, IT offering various management information systems (MIS, executive and feedback segments, which all have important and beneficial implications in management and control.
The aim of this paper is to present the concept of green accounting, its emergence at an international level, its entry in the Romanian economic environment and, especially, the way it is understood and applied in Romania. It seeks the awareness of managers and accounting professionals on this issue, especially in the context of growing pressure for environmental protection, from the general public, media and investors. An essential role is held by the accounting profession and its relevant l...
Full Text Available This paper represents a summary of a research report and the results of developing an educational software, including a multi-agent system for teaching accounting bases and financial accounting. The paper describes the structure of the multi-agent system, defined as a complex network of s-agents. Each s-agent contains 6 pedagogical agents and a coordinator agent. We havedefined a new architecture (BeSGOTE that extends the BDI architecture for intelligent agents and we have defined a mixing-up relation among the accounts, presenting the way in which it can be used for testing students.
Full Text Available The importance of the qualitative characteristics of information from the annual financial statements must not be ignored also within the interim financial statements, given that their development is determined primarily by the utility and appropriateness of information and data provided to internal and external users. This article focuses on those aspects of a qualitative nature that concentre on professional accountants in the preparation of financial reporting and the challenges they face are based on professional judgment. The article also compares the Romanian accounting framework with the European and international ones, regarding the treatment of qualitative characteristics of accounting information.
Fernando Maciel Ramos
Full Text Available In this study, the objective was to analyze the quality of accounting information of Brazilian non-profit organizations. As for the objective the research is characterized as a descriptive one; as for the research strategy it is documental and as for the approach it is quantitative. In order to measure the quality of the accounting information of the analyzed entities, it was prepared a checklist starting from the accounting rules that guide the accounting practice of the third sector entities made up of seven sections and 59 requisites, which enabled the construction of the Quality Index for Accounting Information. The data were analyzed through descriptive statistics (minimum, maximum, mean, standard deviation and the results indicated a low level of the accounting information quality reported by the analyzed entities, especially when compared to for-profit organizations. One comes to the conclusion, based on the findings, that the analyzed entities present a low level of quality as to the accounting information which may jeopardize the information usefulness reported by these entities users.
Cobb, D.D.; Shipley, J.P.
Techniques for analyzing the level of performance of nuclear materials accounting systems in terms of the four performance measures, total amount of loss, loss-detection time, loss-detection probability, and false-alarm probability, are presented. These techniques are especially useful for analyzing the expected performance of near-real-time (dynamic) accounting systems. A conservative estimate of system performance is provided by the CUSUM (cumulative summation of materials balances) test. Graphical displays, called performance surfaces, are developed as convenient tools for representing systems performance, and examples from a recent safeguards study of a nuclear fuels reprocessing plant are given. 6 refs
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.
Full Text Available The implementation of a managerial accounting system represents a genuine initiative for implementing change, this involving the need for change, a vision of change and strategy, and last, but not least, innovation stimulation. In the last decades, the implementation of such a system translated into a broader reform, including the management system used. A management control system, once implemented, tends to attract the manifestation of creative accounting phenomena, especially in times of crisis. Taking these into consideration, the article aims to highlight the importance of the implementation of a modern managerial accounting system in the Romanian firms, as well as to analyse the potential consequences of this process, from the author’s point of view.
Hamilton, W.R.; Keeton, D.C.; Thomson, S.L.
A Cost Accounting System that is applicable to all magnetic fusion reactor design studies has been developed. This system provides: (1) definitions of the elements of cost and methods for the combination of these elements to form a cost estimate; (2) a Code of Accounts that uses a functional arrangement for identification of the plant components; and (3) definitions and methods to analyze actual cost data so that the data can be directly reported into this Cost Accounting System. The purpose of the Cost Accounting System is to provide the structure for the development of a fusion cost data base and for the development of validated cost estimating procedures. This system has been developed through use at the Fusion Engineering Design Center (FEDC) and has been applied to different confinement concepts (tokamaks and tandem mirrors) and to different types of projects (experimental devices and commercial power plants). The use of this Cost Accounting System by all magnetic fusion projects will promote the development of a common cost data base, allow the direct comparison of cost estimates, and ultimately establish the cost credibility of the program
Hamilton, W.R.; Keeton, D.C.; Thomson, S.L.
A Cost Accounting System that is applicable to all magnetic fusion reactor design studies has been developed. This system provides: (1) definitions of the elements of cost and methods for the combination of these elements to form a cost estimate; (2) a Code of Accounts that uses a functional arrangement for identification of the plant components; and (3) definitions and methods to analyze actual cost data so that the data can be directly reported into this Cost Accounting System. The purpose of the Cost Accounting System is to provide the structure for the development of a fusion cost data base and for the development of validated cost estimating procedures. This system has been developed through use at the Fusion Engineering Design Center (FEDC) and has been applied to different confinement concepts (tokamaks and tandem mirrors) and to different types of projects (experimental devices and commercial power plants). The use of this Cost Accounting System by all magnetic fusion projects will promote the development of a common cost data base, allow the direct comparison of cost estimates, and ultimately establish the cost credibility of the program.
YILMAZ, Emine; ÖZER, Gökhan
This study aims to examine behavioral process of accounting teachers’ information technology (IT) acceptance. To this end, we collected data from accounting teachers working in trade high schools. Research model and hypotheses were developed in the light of Theory of Reasoned Action. Accordingly, relationships among attitudes, subjective norms, intentions towards information technology usage and IT usage behaviors were investigated. Explanatory factor analysis and structural equation modeling...
The State System of Accounting and Control (SSAC) for fuel cycle facilities in the licensed, commercial sector of the US nuclear community, and details of the material control and accounting measures dealing with the national safeguards program are discussed. The concept and role of the Fundamental Nuclear Material Control (FNMC) Plan is discussed. Also, the relationship between the national safeguards program and the international safeguards program of the US SSAC are described
Full Text Available It has been proved that the use of qualitative approach is one of the ways to further development of the accounting. The features of the concept of «quality of accounting information» in the Ukrainian legislation have been analyzed in the article. The author grounds the necessity of development of the normative document where the further ways of accounting on the basis of qualitative approach should be formulated. The article singles out two main groups of scientists who raised the issue of the need to improve the quality of accounting information. Points of view of each group of scientists have been grounded. The relationship between the quality of accounting information and the efficiency of management decisions have been analyzed. The article proves that the generation of quality information by accounting system creates the necessary preconditions for effective management decisions. General scientific and methodological reasons for research aimed at improving the quality of accounting information have been showen.
Full Text Available The article reveals the peculiarities of investments in tourism, their financial support through various sources. Given the branching system of travel, and additional related services offered by the author, each of the objects viewed as an investment project which, in turn, provides investment and obtaining from them certain benefits. In the article the system of investment projects, including the relationship of forms of investment (own cash and property investments of investors, credit and other borrowed resources, funds from sponsors and donations and the effects of investment (profit from operations, related income, social benefits for citizens and other benefits for society. Given the fact that every project goes through several stages since its launch and completion stages of submitted investment projects include the following phases: pre, investment process and control the results and return on capital investment projects under operation. The scheme of the project life cycle, which provided a way out of the project, corresponding interpretation investing activities international and national accounting standards and financial reporting. In this paper, special attention is paid to the rehabilitation of tourist visits, keeping investments in them, as well as an attempt to give an objective assessment of the effectiveness of such investments on the basis of accounting information.
Full Text Available The aim of this paper is to present the concept of green accounting, its emergence at an international level, its entry in the Romanian economic environment and, especially, the way it is understood and applied in Romania. It seeks the awareness of managers and accounting professionals on this issue, especially in the context of growing pressure for environmental protection, from the general public, media and investors. An essential role is held by the accounting profession and its relevant legislation, through the elaboration of standards and guidelines in order to support the efforts of changing the mentality of business environment. The companies are also concerned for the future and not only for the present and they understand that environmental investments are not unnecessary expenses that burden the activities, but long-term profits prerequisites.Understanding the concept is difficult without an agreement on its definition. Specialized literature presents different definitions, each author with his own interpretation and vision. This is why professional accountants' reluctance to adopt new ideas and practices of green accounting, this being an unknown territory to them and difficult to entered.
Energy accounting determines how much a software process contributes to the total system energy consumption. It is the foundation for evaluating software and has been widely used by operating system based energy management. While various energy accounting policies have been tried, there is no known way to evaluate them directly simply because it is hard to track every hardware use by software in a heterogeneous multi-core system like modern smartphones and tablets. In this thesis, we provide the ground truth for energy accounting based on multi-player game theory and offer the first evaluation of existing energy accounting policies, revealing their important flaws. The proposed ground truth is based on Shapley value, a single value solution to multi-player games of which four axiomatic properties are natural and self-evident to energy accounting. To obtain the Shapley value-based ground truth, one only needs to know if a process is active during the time under question and the system energy consumption during the same time. We further provide a utility optimization formulation of energy management and show, surprisingly, that energy accounting does not matter for existing energy management solutions that control the energy use of a process by giving it an energy budget, or budget based energy management (BEM). We show an optimal energy management (OEM) framework can always outperform BEM. While OEM does not require any form of energy accounting, it is related to Shapley value in that both require the system energy consumption for all possible combination of processes under question. We provide a novel system solution that meet this requirement by acquiring system energy consumption in situ for an OS scheduler period, i.e.,10 ms. We report a prototype implementation of both Shapley value-based energy accounting and OEM based scheduling. Using this prototype and smartphone workload, we experimentally demonstrate how erroneous existing energy accounting policies can
Silas Adolfo Potin
Full Text Available ABSTRACT This paper investigates, in the Brazilian stock market, the effect of hedge accounting on the quality of financial information, on the disclosure of derivative financial instruments, and on the information asymmetry. To measure the quality of accounting information, relevance metrics of accounting information and book earnings informativeness were used. For executing this research, a general sample was obtained through Brazilian companies, non-financial, listed on the Brazilian Securities, Commodities, and Futures Exchange (BM&FBOVESPA, comprising the 150 companies with highest market value on 01/01/2014. Through the general sample, samples were compiled for applying the econometric models of value relevance, informativeness, disclosure, and information asymmetry. The sample for relevance had 758 companies-years observations within the period from 2008 to 2013; the sample for informativeness had 701 companies-years observations with the period from 2008 to 2013; the sample for disclosure had 100 companies-years observations, within the period from 2011 to 2012; the sample for information asymmetry had 100 companies-years observations, also related to the period from 2011 to 2012. In addition to the econometric models, the propensity score matching method was applied to the analyses of the hedge accounting effect on disclosure and information asymmetry. The evidence found for the influence of hedge accounting indicates a relation: (i positive and significant concerning accounting information relevance and disclosure of derivatives; (ii negative and significant for book earnings informativeness. Regarding information asymmetry, although the coefficients showed up as expected, they were not statistically significant.
Full Text Available This study aims to prove the effects of accounting information quality, accountability, and transparency on the acceptance of zakat. The population of this research is Zakat Collection Agency (LAZ in Semarang City, Central Java province. The samples are taken by using purposive sampling. They are Zakat Collection Agency in Semarang that have the largest zakat revenue source and the widest distribution. The research samples taken include: BAZNAS Semarang, LAZISBA Baiturrahman Masjid, DPU Daarut Tauhid (DT Public Works Services, Rumah Zakat, Pos Keadilan Peduli Ummah (PKPU, and Dompet Dhuafa. The data are collected on June - July 2016. The data are processed by using Multiple Regression method. The results show that the Quality of Accounting Information, Accountability, and Transparency affect the Level of Acceptance of Zakat Fund.
Ayatollahi, Haleh; Nazemi, Zahra; Haghani, Hamid
A patient accounting system is a subsystem of a hospital information system. This system like other information systems should be carefully designed to be able to meet users' requirements. The main aim of this research was to investigate users' requirements and to determine whether current patient accounting systems meet users' needs or not. This was a survey study, and the participants were the users of six patient accounting systems used in 24 teaching hospitals. A stratified sampling method was used to select the participants (n = 216). The research instruments were a questionnaire and a checklist. The mean value of ≥3 showed the importance of each data element and the capability of the system. Generally, the findings showed that the current patient accounting systems had some weaknesses and were able to meet between 70% and 80% of users' requirements. The current patient accounting systems need to be improved to be able to meet users' requirements. This approach can also help to provide hospitals with more usable and reliable financial information.
Ayatollahi, Haleh; Nazemi, Zahra
Objectives A patient accounting system is a subsystem of a hospital information system. This system like other information systems should be carefully designed to be able to meet users' requirements. The main aim of this research was to investigate users' requirements and to determine whether current patient accounting systems meet users' needs or not. Methods This was a survey study, and the participants were the users of six patient accounting systems used in 24 teaching hospitals. A stratified sampling method was used to select the participants (n = 216). The research instruments were a questionnaire and a checklist. The mean value of ≥3 showed the importance of each data element and the capability of the system. Results Generally, the findings showed that the current patient accounting systems had some weaknesses and were able to meet between 70% and 80% of users' requirements. Conclusions The current patient accounting systems need to be improved to be able to meet users' requirements. This approach can also help to provide hospitals with more usable and reliable financial information. PMID:26893945
Amatayakul, Margret K.
This paper examines the current status of “hospital information systems” with respect to the distinction between data systems and information systems. It is proposed that the systems currently existing are incomplete data dystems resulting in ineffective information systems.
Hayes, Robert M.
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,…
Anatoly A. Kozlov
Full Text Available The article justiﬁes the introduced proposals for a management accounting of theFederal Compulsory Medical InsuranceFund formation and the characteristics and principles of management accounting forms for the analysis of the territorialcompulsory medical insurance programs.
Spannagel, G.; Schmid, C.
A program is presented which can be used in tritium bearing systems for inventory taking and accountancy purposes. In particular, a detailed description is given of the environment in which this program has been integrated. It is explained in which way a high user friendliness has been attained and which structures contribute to achieving the flexibility required. (orig.) [de
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…
Full Text Available This research study is analyzing the relevance of accounting information reflected through the elaboration of firm performance variables and administration because of the necessity of performance to be administrated. The subject of the theme is enclosed in current development of accounting norms at national , european, (Directives and international levels (IAS/IFRS. The analyised topic is based upon the capabilty of accounting to generate information , throug synthesis calculus being settled the nature , the characteristics and the informational valences of financial performance of an organization. The accounting infromation is base for performing the decison process. The rol of accounting in insurring the relevance and comparability of information increased significantly, being already indispensable. A real solution for communication misunderstanig elimination emerged, as result of diputes in perception and interpretation of economic information, as results for the national speciffic norms.The economic communication is demanding for firm not only in its expression but in thinking and in the process of method conceptualization of organization and administration. A detailed financial situation analysis, which are employing annual financial analysis procedures, underling the performance and risks influencing factors, are considering one starting point for addressing the issue. The introduced variables are insuring a whole vision of firm activity and an appropriate strategy for results significance.
Sandu Gabriela; Lazar Gabriela
Decision has an important role in our lives. From the point of view, it is closely connected with the ultimate goal and efficiency of any activities in the economic entity. To take appropriate decision, every manager needs a set of conclusive information. Given the importance of accounting information, the responsibility for preparing and presenting financial statements of the unit is legally regulated and returns management. The latter is also interested in the information contained in finan...
Liakhovych Halyna І.
Full Text Available The article is aimed at disclosing measures of protection of accounting information in the conditions of outsourcing, using modern information-computer technologies. On the basis of processing of scientific works, the approaches to development of system of protection of the accounting information were generalized, measures of protection were grouped by users of data with definition of subjects of provision in the conditions of outsourcing. Special attention is paid to the characterization and content of internal organizational measures of protection of accounting information (normative, personnel, structural. The complex of measures on protection of the information of accountance for large and small-size enterprises has been defined. The prospect of further research is the issue of information risk management in accounting outsourcing.
Zimmerman, R.O.; DeLisle, G.V.; Hickey, E.E.
In 1985 a project was undertaken at the N Reactor on the Hanford Site to develop an automated personnel accountability system to ensure accountability of all personnel within 30 minutes of a site evacuation. The decision to develop such a system was made after a full-scale evacuation drill showed that the manual accountability system in use at the time was inadequate to meet the 30-minute requirement. Accountability systems at commercial nuclear power plants were evaluated, but found to be unsuitable because they were not passive, that is, they required action on part of the user for the system to work. Approximately 2500 people could be required to evacuate the 100-N Area. Therefore, a card key system or badge exchange system was judged not to be feasible. A passive accountability system was desired for N Reactor to allow personnel to enter and leave the site in a more timely manner. To meet the need for an automated accountability system at N Reactor, a special Evacuation Accountability System (EVACS) was designed and developed. The EVACS system has three basic components: the transponder, a credit card-sized device worn with the security badge; portal monitors, which are electronically activated by the transponder; and a computer information system that contains the personnel data base. Each person wearing a transponder is accounted for automatically by walking through a portal. In this paper, a description of the hardware and software will be presented, together with problems encountered and lessons learned while adapting an existing technology to this particular use. The system is currently installed and requires acceptance testing before becoming operational
Full Text Available The article presents scientific results confirming the influence of the external environment on the need for revision of accounting principles in accordance with the characteristics of economic activity. A model of the relationship between the management system and the subsystem of accounting of the subject of foreign economic activity was developed. The study substantiates the approach to the formation of information in accounting, which indirectly depends on how the system of management of foreign economic activity at the enterprise is constructed. The influence of accounting information support on creation of the communication space of the system of management of foreign economic activity is determined. The directions of transformation of accounting principles of foreign economic operations in the context of the influence of the management system of foreign economic activity of the enterprise are presented. The article presents the proposed changes in the part of the transformation of accounting principles of foreign economic activity.
Symonds, J.L.; Essam, P.; Stocks, K.
Energy analysis is a systematic way of tracing and accounting for the flows of energy through an industrial system and apportioning a quantity of the primary energy input to each of the goods and services sent out. The application of energy accounting to nuclear power stations and their growth in generating systems is discussed. Misunderstandings arising from discrepancies and weaknesses in some published simple analyses of hypothetical growth situations are outlined. Results of a more complex energy flow analysis are used to demonstrate that current nuclear energy programs are running at an energy profit. Large fossil fuel savings will occur in a real electrical grid system under anticipated nuclear power growth rates. These savings will give a new dimension in planning the use of fossil energy resources which will still be needed for transport and industrial processes, such as steelmaking, for some time to come. (author)
Symonds, J.L.; Essam, P.; Stocks, K.
Energy analysis is a systematic way of tracing and accounting for the flows of energy through an industrial system and apportioning a quantity of the primary energy input of the goods and services sent out. The application of energy accounting to nuclear power stations and their growth in generating systems is discussed. Misunderstandings arising from discrepancies and weaknesses in some published simple analyses of hypothetical growth situations are outlined. Results of a more complex energy flow analysis are used to demonstrate that current nuclear energy programs are running at an energy profit. Large fossil fuel savings will occur in a real electrical grid system under anticipated nuclear power growth rates. These savings will give a new dimension in planning the use of fossil energy resources which will still be needed for transport and industrial processes, such as steel-making, for some time to come. (author)
Full Text Available Today, in the period of global changes in different spheres of social activity, the issue of managerial accounting in the system of payments with buyers is actual enough as the efficiency of management of enterprise economic activity to a great extent depends exactly on the information resources of managerial accounting. The managerial accounting in the system of payments with buyers is adjusted on the implementation of enterprise strategies, that is the construction of administrative accounting depends on the strategy of market scope. There is a necessity to make the decision about how many places for selling products should be opened on a certain geographical territory to satisfy the necessities of present and potential clients of a special purpose group in products, commodities and services. The system of tasks of administrative accounting in the system of payments with buyers is formulated, that allows to unite all the information about the products sold, will do the information integral and will enable users, in particular, the leader of an enterprise, to a great extent to take the opportunity to get the complete information on the state of calculations with buyers and to make administrative decisions correctly in order to avoid complicated and contradictory situations with buyers. The paper determines the directions for further researches in relation to the development of issues, which have direct regard to the buyers of purchase-sale contractual relations.
Burritt, Roger L; Christ, Katherine L
A conceptual discussion is provided about the need to add monetary data to water accounting initiatives and how best to achieve this if companies are to become aware of the water crisis and to take actions to improve water management. Analysis of current water accounting initiatives reveals the monetary business case for companies to improve water management is rarely considered, there being a focus on physical information about water use. Three possibilities emerge for mainstreaming the integration of monetization into water accounting: add-on to existing water accounting frameworks and tools, develop new tools which include physical and monetary information from the start, and develop environmental management accounting (EMA) into a water-specific application and set of tools. The paper appraises these three alternatives and concludes that development of EMA would be the best way forward. Suggestions for further research include the need to examine the use of a transdisciplinary method to address the complexities of water accounting. Copyright © 2017 Elsevier Ltd. All rights reserved.
Full Text Available The integrity of lawyers trust accounts has come under scrutiny in the last few years. There are strong possibilities of information technology security breaches happening within the firms, either accidental or deliberate. The damage caused by these security breaches could be extreme. For example, a trust account fund in an Australian law firm was misused in a security breach in which Telstra charged. A$50,000 for phone usage, mainly for ISD calls to Hong Kong.Our study involved interviewing principles of ten law companies to find out solicitors attitudes to computer security and the possibility of breaches of their trust accounts. We simultaneously carried out a survey to see if the trends identified in our case-studies could be backed up with broader quantitative data. We have also conducted in-depth interviews of 5 trust account regulators from the Law society of South Australia to know their view points on security threats on trust accounts. An overall finding highlights that law firms were not current with technology to combat computer crime, and inadequate access control was a major concern in safeguarding account data. Our conclusions revealed the urgent need for law firms to adopt security controls, implement information security policies and procedures and obtain cooperation from management to communicate these policies to staff.
del Giudice, R.
The article is an analysis of the problem of incorporating the environment in the national accounting system as an essential part of a country's revenue. Revenue is defined here as the value which is necessary for the prudent management of a nation's expenses and balances. After a first analysis of the importance of properly structuring national accounting systems, methods used in certain countries such as France, Japan and Germany were considered in order to single out the limitations and merits of these methods. The purpose is to find a standard method which would allow for comparison with the situation in various countries and, in this way, indicate directives for better management of the environment in all of its aspects
Claudia-Elena GRIGORAȘ-ICHIM; Lucia MOROŞAN-DANILĂ
The importance of the qualitative characteristics of information from the annual financial statements must not be ignored also within the interim financial statements, given that their development is determined primarily by the utility and appropriateness of information and data provided to internal and external users. This article focuses on those aspects of a qualitative nature that concentre on professional accountants in the preparation of financial reporting and the challenges they fa...
Fielding, Michael; Inglis, Fred
This contribution republishes extracts from two important articles published around 2000 concerning the punitive accountability system suffered by English primary and secondary schools. The first concerns the inspection agency Ofsted, and the second managerialism. Though they do not directly address assessment, they are highly relevant to this…
Anton, C. E.
Full Text Available In the business world, all the managers of the companies are interested in consolidating their position against the competitors. This involves information concerning the competition environment, but also information concerning the administration system. Consequently, the accounting information and the financial management are strongly connected. This paper aims at emphasizing the need of financial-accounting information in the management of the trade companies. Consequently, we focused on identifying the types of accounting reports requested by the managers of the SMEs in Brasov, from the companies that provide accounting services with whom they collaborate, and also on identifying the goal for which this information are used.
... a tribe receive information about its trust account(s)? The OTFM is required to provide each tribe... 25 Indians 1 2010-04-01 2010-04-01 false How often will a tribe receive information about its trust account(s)? 115.801 Section 115.801 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR...
Full Text Available A new approach to a company’s information systems is needed, if wetake into consideration the globalization process of the economy, the intensifiedcompetition, the impose of new qualitative demands or the adjustment to newaccounting standards. The former accountant is about to be replaced by the„professional employee with accounting information”, who knows very wellhow to use the domain technologies. The need for clear, correct and significantinformation has become a must for all the departments of a company and,definitely, this is especially the case for the financial-accounting department,i.e. when we have to come up with solutions for the profitability of thecompany.
Hui-Sung, Kao; Tzu-Han Wei
This paper investigates the relationship between the information asymmetry, the ownership structure, the pledge of directors-supervisor, respectively, and the quality of accounting information under different accounting standards. By considering A and B stock market of China, which apply China GAAP and IFRS, we discuss whether IFRS can reduce negative effects of the information asymmetry, the ownership structure, the pledge of directors, and furthermore promote the quality of accounting infor...
Department of Transportation — The Aeronautical Information System (AIS) is a leased weather automated system that provides a means of collecting and distributing aeronautical weather information...
The hospital materials management function--ensuring that goods and services get from a source to an end user--encompasses many areas of the hospital and can significantly affect hospital costs. Performing this function in a manner that will keep costs down and ensure adequate cash flow requires effective management of a large amount of information from a variety of sources. To effectively coordinate such information, most hospitals have implemented some form of materials management information system (MMIS). These systems can be used to automate or facilitate functions such as purchasing, accounting, inventory management, and patient supply charges. In this study, we evaluated seven MMISs from seven vendors, focusing on the functional capabilities of each system and the quality of the service and support provided by the vendor. This Evaluation is intended to (1) assist hospitals purchasing an MMIS by educating materials managers about the capabilities, benefits, and limitations of MMISs and (2) educate clinical engineers and information system managers about the scope of materials management within a healthcare facility. Because software products cannot be evaluated in the same manner as most devices typically included in Health Devices Evaluations, our standard Evaluation protocol was not applicable for this technology. Instead, we based our ratings on our observations (e.g., during site visits), interviews we conducted with current users of each system, and information provided by the vendor (e.g., in response to a request for information [RFI]). We divided the Evaluation into the following sections: Section 1. Responsibilities and Information Requirements of Materials Management: Provides an overview of typical materials management functions and describes the capabilities, benefits, and limitations of MMISs. Also includes the supplementary article, "Inventory Cost and Reimbursement Issues" and the glossary, "Materials Management Terminology." Section 2. The
Full Text Available It is known that within trade relations providers often credit customers for the value of goods or services which are the subject of conducted commercial transactions, this aspect being materialized in the issuance and acceptance of a trade effect. From the time of acceptance until maturity / settlement, trade effects should be reflected separately in the accounts and, to the extent that were not settled until the end of exercise, their value must be presented in the financial statements. Based on analysis of the Romanian accounting regulations, also taking into consideration the opinions expressed in specific literature concerning accounting reflection of trade effects, in this article we try to point out some aspects which, in our opinion, require clarification. We also want to point out some contradictions / inconsistencies regarding the reporting of information on the trade effects, specifically between the text of accounting regulations concerning the definition of accounting structures „cash and bank accounts” and “short term investments” and their contents when presented as positions in the balance sheet structure. In relation to the issues raised we try to prove the effects on the indicators concerning financial position and to make some suggestions that would have effects on Romanian accounting regulations, namely the improvement of financial reporting performed by the economic operators.
Juan M. Rivera
Full Text Available Mexico has successfully implemented policies to open foreign trade, stabilize the Peso, control inflation, deregulate private business, scale back state enterprises, eliminate bureaucratic red tape, and welcome foreign investment. This process started before NAFTA was considered; however, NAFTA helped in making these economic changes more permanent. Given a more propitious business environment, understanding the financial information reported by Mexican firms constitutes a relevant inquiry. This paper analyzes features of the accounting model used in that economy and compares them against the characteristics of its counterpart accounting practice in the U.S. As a whole, the Mexican accounting practice has achieved a reasonably good level of competence. In their quest to find solutions to problems and issues not yet covered by their accounting norms, the Mexican Accounting Principles Committee has paid close attention to the U.S. GAAP and to the principles advanced by the International Accounting Standards Committee. A new Law of the Securities Market has added mechanisms to guarantee a healthy operation of the securities market and to increase the transparency of transactions and financial disclosures of the companies whose securities are traded in the exchanges. All this is a reflection of the new open economy and free market mechanisms embraced by the Mexican government.
Giordano, Thomas; McAleer, Brenda; Szakas, Joseph S.
Computer Information System (CIS) majors are required to successfully complete an introductory accounting course. Given the current forces in the financial world, the appropriateness of this course warrants scrutiny as to whether it properly serves the student, and the degree to which it continues to meet the IS 2002 outcomes. The current business…
CARUNTU GENU ALEXANDRU
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.
WANG Xiaowei; DING Guangzhou; CHANG Ying
The value evaluation and accounting of crop germplasm not only provides the theory and method for the price of germplasm, thus makes further lawful and fair transactions, but also ensures the benefits of crop germplasm owners and is also instructive in keeping the foodstuff safety. This paper founded a multidimensional value accounting system, which included physical accounting, value accounting and quality index accounting; individual accounting and total accounting; quantity accounting and quality accounting.
Publication of this technical document should serve for better understanding of the technical and functional features of the IAEA Safeguards Information System (ISIS) within the Agency, as well as in the National Systems of accounting for and control of nuclear material. It will also serve as a foundation for further development and improvement of the design and modifications of the Safeguards Information System and its services as a function of Safeguards implementation
Cultureplays an important role in the development of accounting. Dif erent culture environments foster dif erent accountants, andthen dif erent accounting subcultures, which wil have dif erent influence on the choice of accounting systems. Dif erent cultures in China and the United States influenced the two countries accounting system, which lead to dif erent management system.
Full Text Available Concept maps, viewed as an innovative method for learning and evolution, are used to synthesize the knowledge of the participants to the learning process and are based on the main concepts and the relationship between them. They offer a visual representation of the information held by an individual, caught through his ability to synthesize the notions/the key concepts. The current study intends to show the importance and efficiency of using the concept maps in economics, especially in the accounting department, a method designed to settle the learning process and, also, to offer a sustainable value. The current empirical study is based on the manner in which the accounting knowledge is displayed by a sample group of 19 practitioners. The originality, the relevance of the concept maps method is underlined by the idea of the practitioners creating their own concept maps designed to point out the importance of the cognitive structure when describing the relationships between different accounting principles.
The development of the economic activity must be accompanied by the development of the economic information system and especially of the accounting information system. The economic information must meet the user’s requirements in terms of quality, coverage area, content and efficiency. The accounting information in general and especially the management accounting information acquire greater importance in the current economic conditions, characterized by risk and uncertainty. The technological...
Suver, J D; Cooper, J C
An introduction to cost-accounting systems for pharmacy managers is provided; terms are defined and examples of specific applications are given. Cost-accounting systems determine, record, and report the resources consumed in providing services. An effective cost-accounting system must provide the information needed for both internal and external reports. In accounting terms, cost is the value given up to secure an asset. In determining how volumes of activity affect costs, fixed costs and variable costs are calculated; applications include pricing strategies, cost determinations, and break-even analysis. Also discussed are the concepts of direct and indirect costs, opportunity costs, and incremental and sunk costs. For most pharmacy department services, process costing, an accounting of intermediate outputs and homogeneous units, is used; in determining the full cost of providing a product or service (e.g., patient stay), job-order costing is used. Development of work-performance standards is necessary for monitoring productivity and determining product costs. In allocating pharmacy department costs, a ratio of costs to charges can be used; this method is convenient, but microcosting (specific identification of the costs of products) is more accurate. Pharmacy managers can use cost-accounting systems to evaluate the pharmacy's strategies, policies, and services and to improve budgets and reports.
Gheorghe Popescu; Veronica Adriana Popescu; Cristina Raluca Popescu
The article covers:Defining an information system; benefits obtained by introducing new information technologies; IT management;Defining prerequisites, analysis, design, implementation of IS; Information security management system; aspects regarding IS security policy; Conceptual model of a security system; Auditing information security systems and network infrastructure security.
Blethyn, Stanley G
Designing Information Systems focuses on the processes, methodologies, and approaches involved in designing information systems. The book first describes systems, management and control, and how to design information systems. Discussions focus on documents produced from the functional construction function, users, operators, analysts, programmers and others, process management and control, levels of management, open systems, design of management information systems, and business system description, partitioning, and leveling. The text then takes a look at functional specification and functiona
A. A. Shpinkovski
Full Text Available In recent years become a popular healthy lifestyle. Sport is an activity that serves the public interest by implementing educational, preparatory and communicative function, but not a constant specialty (profession person. The development of current sports, requires resources that will not only automate the work of the organizers of the competition with the information, but also improve its effectiveness. One of the progressive sports at the moment is powerlifting (power triathlon. The proposed information system is an automated workplace of the organizer. During the implementation of the information system support sports competitions were performed system design using UML diagrams. It is possible to understand the tasks that must be done in the implementation of the program. The program is organized so that you can quickly and simply add all data about upcoming competitions: the name, location, date, the composition of the referee. After receiving information about the athletes, coaches, sports clubs, to make an application for participation in the competition. Also, the organizer has the ability to view statistics about the coaches, referees, participants, based on the information entered into the database earlier. A detailed user guide program. A functional testing and usability. Recommendations for further development of the software product.
Naruki, Kaoru; Aoki, Minoru; Mizuno, Ohichi; Mishima, Tsuyoshi
More than 30 tons of plutonium-uranium mixed-oxide fuel have been manufactured at the Plutonium Facility in PNC for JOYO, FUGEN and DCA (Deuterium Critical Assembly) and for the purpose of irradiation tests. This report reviews the nuclear material accountability control system adopted in the Plutonium Facility. Initially, the main objective of the system was the criticality control of fissible materials at various stages of fuel manufacturing. The first part of this report describes the functions and the structure of the control system. A flow chart is provided to show the various stages of material flow and their associated computer files. The system is composed of the following three sub-systems: procedures of nuclear material transfer; PIT (Physical Inventory Taking); data retrieval, report preparation and file maintenance. OMR (Optical Mark Reader) sheets are used to record the nuclear material transfer. The MUF (Materials Unaccounted For) are evaluated by PIT every three months through computer processing based on the OMR sheets. The MUF ratio of Pu handled in the facility every year from 1966 to 1977 are presented by a curve, indicating that the MUF ratio was kept well under 0.5% for every project (JOYO, FUGEN, and DCA). As for the Pu safeguards, the MBA (Material Balance Area) and the KMP (Key Measurement Point) in the facility of PNC are illustrated. The general idea of the projected PINC (Plutonium Inventory Control) system in PNC is also shortly explained. (Aoki, K.)
Radmila Jablan STEFANOVIĆ
Full Text Available The management is expected to lead the company towards the achievement of set objectives which, in the contemporary settings of marked external and internal complexity, inevitably requires sophisticated expert knowledge and skills, as well as quality information support. Cost accounting generates cost and performance information with the goal of qualitatively meeting information needs of, above all, internal users. It represents the essential part of the company’s accounting information system as a whole and it is often stressed as the key information core and a reliable information support for the company’s management in performing their managerial activities. The contemporary business environment inevitably requires the restructuring of cost accounting and new approaches to costing and cost management, in the attempt to improve the quality of cost information that has always been the object of particular interest. Moreover, only a flexibly designed cost accounting information system can qualitatively respond to the increasingly numerous and various information requirements. In this paper we discuss the role cost accounting has in offering adequate information support to managers at all managerial levels. We emphasize some of the new tools, techniques, concepts and approaches to costing and cost management
... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false System of accounts coding. Sec. 1-4 Section... General Accounting Provisions Sec. 1-4 System of accounts coding. (a) A four digit control number is assigned for each balance sheet and profit and loss account. Each balance sheet account is numbered...
Hong, Jong Sook; Lee, Byung Doo; Park, Ho Joon
Computer based nuclear material accountancy system will not only increase the credibility of KOREA-IAEA safeguards agreement and bilateral agreements but also decrease the man-power needed to carry out the inspection activity at state level and at facility level. Computer software for nuclear material accounting for and control has been materialized the application to both item and bulk facilities and software for database at state level has been also established to maintain up -to-date status of nation-wide nuclear material inventory. Computer recordings and reporting have been realized to fulfill the national and international commitments to nuclear material accounting for and control. The exchange of information related to nuclear material accounting for has become possible by PC diskettes. (Author)
... telephone companies). (a) The expenses in this account are classified as follows: (1) Other Information... 47 Telecommunication 2 2010-10-01 2010-10-01 false Information origination/termination expenses-Account 6310 (Class B telephone companies); Accounts 6311, 6341, 6351, and 6362 (Class A telephone...
Hirsch, Michael J; Murphey, Robert
Our understanding of information and information dynamics has outgrown classical information theory. This book presents the research explaining the importance of information in the evolution of a distributed or networked system. It presents techniques for measuring the value or significance of information within the context of a system
Coulter, C.A.; Thomas, K.E.
A general-purpose model that was developed to simulate the operation of a chemical processing facility for nuclear materials has been extended to describe material measurement and accounting procedures as well. The model now provides descriptors for material balance areas, a large class of measurement instrument types and their associated measurement errors for various classes of materials, the measurement instruments themselves with their individual calibration schedules, and material balance closures. Delayed receipt of measurement results (as for off-line analytical chemistry assay), with interim use of a provisional measurement value, can be accurately represented. The simulation model can be used to estimate inventory difference variances for processing areas that do not operate at steady state, to evaluate the timeliness of measurement information, to determine process impacts of measurement requirements, and to evaluate the effectiveness of diversion-detection algorithms. Such information is usually difficult to obtain by other means. Use of the measurement simulation model is illustrated by applying it to estimate inventory difference variances for two material balance area structures of a fictitious nuclear material processing line
Lumb, R.F.; Messinger, M.; Tingey, F.H.
This paper describes an extension of the AMASS methodology which was previously presented at the 1981 INMM annual meeting. The main thrust of the current effort is to develop procedures and a computer program for estimating the variance of an Inventory Difference when many sources of variability, other than measurement error, are admitted in the model. Procedures also are included for the estimation of the variances associated with measurement error estimates and their effect on the estimated limit of error of the inventory difference (LEID). The algorithm for the LEID measurement component uncertainty involves the propagated component measurement variance estimates as well as their associated degrees of freedom. The methodology and supporting computer software is referred to as the augmented Automated Material Accounting Statistics System (AMASS). Specifically, AMASS accommodates five source effects. These are: (1) measurement errors (2) known but unmeasured effects (3) measurement adjustment effects (4) unmeasured process hold-up effects (5) residual process variation A major result of this effort is a procedure for determining the effect of bias correction on LEID, properly taking into account all the covariances that exist. This paper briefly describes the basic models that are assumed; some of the estimation procedures consistent with the model; data requirements, emphasizing availability and other practical considerations; discusses implications for bias corrections; and concludes by briefly describing the supporting computer program
Post-Fukushima, the public expects and demands that nuclear regulators and operators worldwide have used lessons learned to identify and implement important actions and measures to prevent a similar event from happening again. Considerable work has been done at the national and international levels to achieve this. However, verifying the adequacy and appropriateness of measures taken in each country requires an enhanced level of global accountability that does not presently exist. The current global nuclear regulatory safety framework is based on the principle of national sovereignty and the result is that the world lacks a forum for publicizing safety concerns, beyond the national regulator, to the highest levels of government within member states. This runs the risk of significant deficiencies or non-compliance with internationally approved practices continuing unchecked even though some parties are aware of them. This also applies to flagging cases of insufficiently independent regulators or identifying inadequately prepared regulators in new nuclear countries. There are many vehicles for enhancing this transparency, e.g., WANO/INPO, regional regulatory fora, and international organizations including the OECD/NEA and IAEA. The world has never been more interconnected and it is time that the nuclear sector leverages this reality and adopts a system of global accountability for nuclear safety. (author)
Department of Transportation — Aeronautical Information System Replacement is a web-enabled, automation means for the collection and distribution of Service B messages, weather information, flight...
Full Text Available Natural resources, especially energetical ones, have continuously influenced the evolution of human society, including the economical developement, and so the problem of their deficiency and their limited character is a problem of major interest for the human kind in their quest to find the balance betwen the need of economical expansion and the environment protection. The purpose of this paper work is to show the importancy of energy eficiency by asuming two main action directions: to encrease the quantity of renewable energy and to emprove the energetical efficiency. After the researches we made, we brought in attention the main mechanisms used in the insurance of sustainability security and competitiveness of the energy sector. These practices the objectives of the sustainable development principle, exemplified from accountancy point of view through a new instrument in the economical theory: environmental accountancy which ensures the background regarding the recognition, evaluation and presentation of environment information.
Full Text Available Neural networks are a computing paradigm developed from artificial intelligence and brain modellingÃ¢Â€Â™s fields, which lately has become very popular in business. Many researchers are seeing neural networks systems as solutions to business problems like modelling and forecasting, but accounting and audit were also touched by the new technology. The purpose of this paper is to present the ability of an artificial neural networks model to forecast and recognize patterns while analyzing companyÃ¢Â€Â™s sales evolution. The monthly sales evolutions are considered a time-series and the target is to observe the ability of the investigated model to make predictions.
To account for dosimetric information instability differential and integral correcting factors are proposed. The differential factor converts signals of dosimeters irradiated during short but different periods of time into equivalent signals related to a certain period of time. The factor excludes the effect of signal instability in the case of short exposures. The integral factor represents a generalization of the differential one for prolonged exposures. The statistical integral factor is derived. An example of processing experimental data using the analytical method developed is presented. The method is pointed out to have been introduced in the state personal dosimetry service in Czechoslovakia [ru
The chapter gives an introduction to Geographical Information Systems (GIS) with particular focus on their application within environmental management.......The chapter gives an introduction to Geographical Information Systems (GIS) with particular focus on their application within environmental management....
Zorv, R. B.; Stewart, R. D.; Coley, G.; Higginbotham, M.
The Solid Rocket Booster Cost Accounting and Tracking System (SCATS) which is an automatic data processing system designed to keep a running account of the number, description, and estimated cost of Level 2, 3, and 4 changes is described. Although designed specifically for the Space Shuttle Solid Rocket Booster Program, the ADP system can be used for any other program that has a similar structure for recording, reporting, and summing numbers and costs of changes. The program stores the alpha-numeric designators for changes, government estimated costs, proposed costs, and negotiated value in a MIRADS (Marshall Information Retrieval and Display System) format which permits rapid access, manipulation, and reporting of current change status. Output reports listing all changes, totals of each level, and totals of all levels, can be derived for any calendar interval period.
Department of Transportation — The Airports Geographic Information System maintains the airport and aeronautical data required to meet the demands of the Next Generation National Airspace System....
Full Text Available This paper refers to accounting reports, and information provided by the accounting process by which accounting information is produced and disseminated. It emphasizes and underlines the role and importance of accounting reports and information provided by them in the analysis and management decisions in tourism. Management decisions on the quantity, quality and timing of information provision depends on the cost and benefits of accounting information production and dissemination. Development of correct decisions by the users of accounting information depends on the quality and quantity of accounting information provided by the accounting reports.
Valentijn, E.; Belikov, A. N.
The Lofar Information System is a solution for Lofar Long Term Archive that is capable to store and handle PBs of raw and processed data. The newly created information system is based on Astro-WISE - the information system for wide field astronomy. We review an adaptation of Astro-WISE for the new
Riana Iren RADU
Full Text Available In the current society, there are many options regarding the use of computer programs for the processing of accounting information. In this paper I propose to develop the method of approach, in terms of technical IT audit, for a program for the management of accounting information, i.e. an integrated ERP-CRM program, used by the majority of Romanian business.
Tanswell, Fenner Stanley
This thesis is about the nature of proofs in mathematics as it is practiced, contrasting the informal proofs found in practice with formal proofs in formal systems. In the first chapter I present a new argument against the Formalist-Reductionist view that informal proofs are justified as rigorous and correct by corresponding to formal counterparts. The second chapter builds on this to reject arguments from Gödel's paradox and incompleteness theorems to the claim that mathematics is inherently...
Maceiras, Elena; Fernandez Moreno, Sonia; Castro, Laura B.; Saavedra, Analia D.; Mairal, M.L.; Valentino, Lucia I.; Vicens, Hugo E.; Llacer, Carlos D.
The Nuclear Regulatory Authority (NRA) of Argentina has, among other functions, to ensure the fulfilment of national nuclear regulatory standards and all international safeguards commitments assumed by Argentina, particularly those related to the accounting and control of nuclear materials. To fulfil this responsibility, national inspections and audits of the operator's accounting and measurement systems are carried out, generating a great deal of data to be processed and evaluated. To manage this information in an efficient way, the RNA has implemented a control system composed by three database: SCMN, SIS and SOP, which interact amongst them. The objectives and functions of this integrated system and the achieved results to date are described in the present paper. (author)
John Sweller; Susan Sweller
Natural information processing systems such as biological evolution and human cognition organize information used to govern the activities of natural entities. When dealing with biologically secondary information, these systems can be specified by five common principles that we propose underlie natural information processing systems. The principles equate: (1) human long-term memory with a genome; (2) learning from other humans with biological reproduction; (3) problem solving through random ...
...; Information Collection; Cost Accounting Standards Administration AGENCY: Department of Defense (DOD), General... collection requirement concerning cost accounting standards administration. Public comments are particularly... Information Collection 9000- 0129, Cost Accounting Standards Administration by any of the following methods...
Akimova Natalia S.
Full Text Available The article substantiates the necessity of organization of internal audit of receivables and accounts payable at the trade enterprises, which will allow the decision-makers to obtain confirmation of the validity of the accountance data. The theoretical substantiation of bases of monitoring together with necessity of its carrying out in the accountance system of accounts receivable and accounts payable was considered. The scheme on interaction of subjects of control has been proposed, in terms of which each of the examined subjects of control is in constant information interaction with other divisions. To effectively control the movement of debt, trade organizations are encouraged to use the forms of operational reporting developed as part of improving internal audit as a tool to enhance the efficiency of the internal control system.
information accurately and in conformance with Generally Accepted Accounting Principles , to comply with Congressional requirements of the Chief Financial ...2016 Major Automated Information System Annual Report Defense Enterprise Accounting and Management System-Increment 1 (DEAMS Inc 1) Defense...Phone: 937-257-2714 Fax: DSN Phone: 787-2714 DSN Fax: Date Assigned: August 17, 2015 Program Information Program Name Defense Enterprise Accounting
... Confidential information and statements of account. (a) For purposes of this part, confidential information shall include statements of account and any information pertaining to the statements of account... included on the statement of account. (d) Access to the confidential information pertaining to the royalty...
... information and statements of account. (a) For purposes of this subpart, confidential information shall include statements of account and any information pertaining to the statements of account designated as... payments. (c) A statement of account shall include only such information as is necessary to verify the...
Developing countries need mechanisms by which the information they generate themselves and development information from the rest of the world can be retrieved. The international cooperative information system is such a mechanism. Delegates to the Seminar on International Cooperative Information Systems were informed about various existing systems (INIS, AGRIS, INFOTERRA, TCDC/INRES, POPIN, DEVSIS, and INPADROC), some specialized information systems and services (CDS/ISIS and the Cassava Information Centre), and computer programs for information processing (INIS/AGRIS, CDS/ISIS, and MINISIS). The participants suggested some changes that should be made on both the national and the international levels to ensure that these systems meet the needs of developing countries more effectively. (LL)
Information is provided on technological and social trends as background for a workshop designed to heighten the consciousness of workers in community information systems. Initially, the basic terminology is considered in its implications for an integrated perspective of community information systems, with particular attention given to the meaning…
Asif, Muhammad; Krogstie, John
Purpose: A mobile student information system (MSIS) based on mobile computing and context-aware application concepts can provide more user-centric information services to students. The purpose of this paper is to describe a system for providing relevant information to students on a mobile platform. Design/methodology/approach: The research…
Metaphors are useful because they are efficient: they transfer a complex of meaning in a few words. Information systems are social constructs. Therefore, metaphors seem to be especially useful for explaining the space of possible meaning complexes or designs of information systems. Three information
Ulslev Pedersen, Rasmus; Kühn Pedersen, Mogens
such as medical and manufacturing. These new sensor applications have implications for information systems (IS) and, the authors visualize this new class of information systems as fractals growing from an established class of systems; namely that of information systems (IS). The identified applications...... and implications are used as an empirical basis for creating a model for these small new information systems. Such sensor systems are called embedded systems in the technical sciences, and the authors want to couple it with general IS. They call the merger of these two important research areas (IS and embedded...... systems) for micro information systems (micro-IS). It is intended as a new research field within IS research. An initial framework model is established, which seeks to capture both the possibilities and constraints of this new paradigm, while looking simultaneously at the fundamental IS and ICT aspects...
Sarupria, J.S.; Kunte, P.D.
The nature of oceanographic data and the management of inventory level information are described in Integrated Inventory Information System (IIIS). It is shown how a ROSCOPO (report on observations/samples collected during oceanographic programme...
Andreea Gabriela PONORÎCĂ
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.
... 34 Education 1 2010-07-01 2010-07-01 false Single State accountability system. 200.12 Section 200... Improving Basic Programs Operated by Local Educational Agencies State Accountability System § 200.12 Single State accountability system. (a)(1) Each State must demonstrate in its State plan that the State has...
Lemmond, Tracy D; Hanley, William G; Guensche, Joseph Wendell; Perry, Nathan C; Nitao, John J; Kidwell, Paul Brandon; Boakye, Kofi Agyeman; Glaser, Ron E; Prenger, Ryan James
An information extraction system and methods of operating the system are provided. In particular, an information extraction system for performing meta-extraction of named entities of people, organizations, and locations as well as relationships and events from text documents are described herein.
Research on management information systems is illusive in many respects. Part of the basic research problem in MIS stems from the absence of standard...decision making. But the transition from these results to the realization of ’satisfactory’ management information systems remains difficult indeed. The...paper discusses several aspects of research on management information systems and reviews a selection of efforts that appear significant for future progress. (Author)
Luiz Martins da Silva
Full Text Available This paper analyzes one of the basic actions of SOS-Imprensa, the mechanism to assure Media Accountability with the goal of proposing a synthesis of models for the Brazilian reality. The article aims to address the possibilities of creating and improving mechanisms to stimulate the democratic press process and to mark out and assure freedom of speech and personal rights with respect to the media. Based on the Press Social Responsibility Theory, the hypothesis is that the experiences analyzed (Communication Council, Press Council, Ombudsman and Readers Council are alternatives for accountability, mediation and arbitration, seeking visibility, trust and public support in favor of fairer media.
... 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...
Kim, Hyun Jo; Kim, Hyun Sook; Park, Ho Jun; Ko, Han Suk; Lee, Byung Doo
The agreement between the government of Republic Of Korea (ROK) and the IAEA for the application of safeguards was signed and entered into force in 1975. The Additional Protocol (AP) to the Safeguards Agreement between the ROK and the IAEA was signed in 1999 and entered into force on 19 February 2004. Also, Implementation of Integrated Safeguards (IS) was started on 1 July, 2008 after a draw of the broader conclusion. The IAEA provides 2 hours notification for Random Interim Inspection (RII) under IS. For RII, the facility has to prepare the inspection documents in a short time. Therefore, KAERI (Korea Atomic Energy Research Institute) developed a new computerized nuclear material accounting system named KASIS (KAERI Safeguards Information treatment System) to treat the data by on-line for RII. For the efficient IS implementation, KAERI has a plan to upgrade the system to reflect the accounting approaches or reporting procedure according to facility characteristic. This paper describes the upgrade of the nuclear material accounting system and the efforts to reduce the burden of the facility operators
... Account Information [Official Letterhead] [Date] Mr./Mrs. XXXXXXXXXX Chief Teller [as appropriate] First.... 3401 et. seq., you are requested to provide the following account information: [Name, address, account... to this request for account information. Under section 3417(c) of the Act, good faith reliance upon...
Berg, R. F.; Holcomb, J. E.; Kelroy, E. A.; Levine, D. A.; Mee, C., III
Generalized information storage and retrieval system capable of generating and maintaining a file, gathering statistics, sorting output, and generating final reports for output is reviewed. File generation and file maintenance programs written for the system are general purpose routines.
Department of Transportation — The Integrated Reporting Information System (IRIS) is a flexible and scalable web-based system that supports post operational analysis and evaluation of the National...
Sajtakova, E.; Spisakova, K.
In this presentation the Slovak National Emission Information System (NEIS) is presented. The NEIS represents hierarchical oriented modular system of acquisition, verification, saving and reporting of data about annual emissions and payments for pollution of atmosphere
Present accounting data models such as the Research-Event-Agent (REA) model merely focus on the modeling of static accounting phenomena. In this paper, it is argued that these models are not able to provide relevant ex ante accounting data for operations management decisions. These decisions require
Abdulhamid, Shafii Muhammad; Usman, Gana
The use of information and communication technology in our day to day activities is now unavoidable. In tourism developments, destination information and management systems are used to guide visitors and provide information to both visitors and management of the tour sites. In this paper, information and navigation system was designed for tourists, taking some Niger state of Nigeria tourism destinations into account. The information management system was designed using Java Applet (NetBeans I...
Full Text Available This article explores the impact of organization of managerial accounting on formation of informational base on the local (level of the individual enterprise, regional, disciplinary and national levels in the context of providing stable economic development for building enterprises. Based on our findings, we built a cognitive map of such an influence, which shows itself through different spheres, such as: economic, ecological and social, and will enjoy informational requests of management for improving of effectiveness of management system of such kind of enterprises. Keywords: managerial accounting, organization, provision, stable economic development, building enterprises
... Borrowers, herein, which prescribes accounting principles to be applied to specific factual circumstances... 7 Agriculture 12 2010-01-01 2010-01-01 false Accounting system requirements. 1767.12 Section 1767..., DEPARTMENT OF AGRICULTURE (CONTINUED) ACCOUNTING REQUIREMENTS FOR RUS ELECTRIC BORROWERS Uniform System of...
management system named Archival Information Management System (AIMS), designed to meet the audit trail requirement for studies completed under the...are to be archived to the extent that future reproducibility and interrogation of results will exist. This report presents a prototype information
This article offers a dynamic view of continuously changes in a specific informational system illustrated through a case study in a small network company. Central aspects of the evolutionary process will be identified and framed in relation to the informational system change. It will be argued th...
Alterescu, S.; Hipkins, K. R.; Friedman, C. A.
On-line interactive information processing system easily and rapidly handles all aspects of data management related to patient care. General purpose system is flexible enough to be applied to other data management situations found in areas such as occupational safety data, judicial information, or personnel records.
US Agency for International Development — TOMAS combined over 20 previously separate systems into one fully integrated management system covering budget, finance, procurement, travel, and emergency contact...
Technology is the science that studies processes, methods and operations run or applied onto raw materials, matters or data, in order to obtain a certain product. Information is the material signal able to launch a material reaction of a dynamic auto-tuning system for which the system is conditioned and finalized. Information Technology is the technology needed for handling (procuring, processing, storing converting and transmitting) information, in particular, with the use of computers [Long...
Messinger, M.; Lumb, R.F.; Tingey, F.H.
In this paper the modeling and statistical analysis of measurement and process data for nuclear material accountability is readdressed under a more general framework than that provided in the literature. The result of this effort is a computer program (AMASS) which uses the algorithms and equations of this paper to accomplish the analyses indicated. The actual application of the method to process data is emphasized
Management information systems (MIS) is a commonly used term in computer profession. The new information technology has caused management to expect more from computer. The process of supplying information follows a well defined procedure. MIS should be capable for providing usable information to the various areas and levels of organization. MIS is different from data processing. MIS and business hierarchy provides a good framework for many organization which are using computers. (A.B.)
Kase, Toshio; Nishizawa, Satoshi; Takahashi, Yoshindo
Pursuant to the domestic law and regulations revised in 1978 as to be conformed to the requirements specified in the Safeguards Agreement under the Non-Proliferation Treaty (NPT), the JAERI's system of nuclear material accountancy has been effectively developed. The system of accountancy in the JAERI is based on the information treatment by the computer. The data of nuclear material are retained batchwisely together with their complicate history reflected the inventory changes and other transactions. The reports represented these data are prepared and submitted to the IAEA through the Government every month. The inspections are frequently conducted to the JAERI to verify the material appeared in the reports. Item counting, item identification and non-destructive assay technique are brought to the verification. In some cases, seals of the Government and the IAEA are applied to the nuclear material at the inspections, as their containment measures. The surveillance camera is also installed in the facility to look whole view of reactor room and spent fuel pond. In this paper, the general safeguards application and its corresponding accountancy system on JAERI's nuclear facility are described. (author)
In order to normalize the financial account of two kinds of economic organizations,the comparative analysis is conducted on the Accounting System of Village Collective Economic Organization and Accounting System of Farmers’ Cooperatives(Trial) issued by the Ministry of Finance.The comparison points out that application and accounting principles of the two kinds of accounting systems are different.The differences and similarities of the five accounting elements are analyzed including property,liabilities,rights of owners,costs and profits and losses,as well as the reasons of the differences and similarities.Results show that both of the two accounting systems reflect the principles of simplification and clarification.The village collective accounting system works in rural village committee,which acts the administrative duties,the features of concerted benefits of it is showed.While the accounting system of farmers’ cooperatives is based on the village collective accounting system and combines the norms of accounting system of enterprises,so the system represents the demands of collaboration and profit-making.
Daniela Postolache (Males
Full Text Available Business Intelligence (BI systems have penetrated the Romanian market, providing a real decision support by integrating and synthesizing a large variety of information available in real time, anywhere in the world, including through mobile terminals. This study examines the BI solutions promoted in Romania through Internet sites written in Romanian, in terms of how the accounting information integration is done. Our paper highlights the most used economic and financial indicators and most often selected tools by BI systems developers to assist decisions. The writing bring forward the lack of transparency of the analyzed sites towards of configuration details of economic instruments, which we consider likely to delay the managers from Romania in order to become familiar with BI solutions, and it represent a weakness of this products promotion.
Dandago, Prof. Dr.Kabiru Isa; Edem, Akpan; Tsafe, Dr. Bashir Mande
The primary objective of accounting is to provide information that is useful for decision making purposes. Accounting information that makes information provided useful to users in making economic decisions must possess the following qualities: relevance, reliability, comparability, understandability, neutrality, timeliness and materiality. This paper investigates the factors influencing preparers’ decision to prepare accounting information following the financial reporting rules and regulati...
Limback, Nathan P [Los Alamos National Laboratory; Medina, Melanie A [Los Alamos National Laboratory; Silva, Michelle E [Los Alamos National Laboratory
The Information Systems Analysis and Development (ISAD) Team of the Safeguards Systems Group at Los Alamos National Laboratory (LANL) has been developing web based information and knowledge management systems for sixteen years. Our vision is to rapidly and cost effectively provide knowledge management solutions in the form of interactive information systems that help customers organize, archive, post and retrieve nonproliferation and safeguards knowledge and information vital to their success. The team has developed several comprehensive information systems that assist users in the betterment and growth of their organizations and programs. Through our information systems, users are able to streamline operations, increase productivity, and share and access information from diverse geographic locations. The ISAD team is also producing interactive visual models. Interactive visual models provide many benefits to customers beyond the scope of traditional full-scale modeling. We have the ability to simulate a vision that a customer may propose, without the time constraints of traditional engineering modeling tools. Our interactive visual models can be used to access specialized training areas, controlled areas, and highly radioactive areas, as well as review site-specific training for complex facilities, and asset management. Like the information systems that the ISAD team develops, these models can be shared and accessed from any location with access to the internet. The purpose of this paper is to elaborate on the capabilities of information systems and interactive visual models as well as consider the possibility of combining the two capabilities to provide the next generation of infonnation systems. The collection, processing, and integration of data in new ways can contribute to the security of the nation by providing indicators and information for timely action to decrease the traditional and new nuclear threats. Modeling and simulation tied to comprehensive
SUMMARY The account system for students school‘s attendance The purpose of the created students school‘s attendance account system is to assist teachers in registering, observing and making reports on students school‘s attendance. This work presents the of secondary school students���result attendance account transferred to the informatics system. The system includes the analysis, separable processes, adjustable structured analysis and projections‘methods, which allow dealing with a real prob...
Sirintrapun, S Joseph; Artz, David R
This article provides surgical pathologists an overview of health information systems (HISs): what they are, what they do, and how such systems relate to the practice of surgical pathology. Much of this article is dedicated to the electronic medical record. Information, in how it is captured, transmitted, and conveyed, drives the effectiveness of such electronic medical record functionalities. So critical is information from pathology in integrated clinical care that surgical pathologists are becoming gatekeepers of not only tissue but also information. Better understanding of HISs can empower surgical pathologists to become stakeholders who have an impact on the future direction of quality integrated clinical care. Copyright © 2015 Elsevier Inc. All rights reserved.
Full Text Available The objective of this contribution is to characterize alternatives of information systems used for managing, processing and evaluation of information related to company vehicles. Especially we focus on logging, transferring and processing of on-road vehicle movement information in inland and international transportation. This segment of company information system has to monitor the car movement – actively or passively – according to demand of the company and after the processing it has to evaluate and give the complex monitoring of a situation of all the company vehicles to the controller.
C.M. van Mourik
markdownabstractThe METI Study Group on the Internationalisation of Business Accounting issued a report in 2004 claiming that the accounting standards under JP-GAAP should be accepted as equal to those under IFRS and even closer to US-GAAP. Part 1 of this study investigated the role of
J.W. de Wit (Joop); A. Akinyoade (Ankinyinka)
textabstractThe concept and practices of accountability enjoy considerable interest today, not least due to the World Development Report WDR 2004 on service delivery, which formulated the ëtriangle of accountabilityí - specifying relations between the poor, service providers, policy makers and
Buttler, R.; Bueker, H.; Vallee, J.
The Nuclear Accountancy and Control System (NACS) was developed at KFA Juelich in accordance with the requirements of the Non-Proliferation Treaty. The main features are (1) recording of nuclear material in inventory items. These are combined to form batches wherever suitable; (2) extrapolation of accounting data as a replacement for detailed measurement of inventory items data. Recording and control of nuclear material are carried out on two levels with access to a common data bank. The lower level deals with nuclear materials handling plus internal management while on the upper level there is a central control point which is responsible for nuclear safeguarding within the entire research centre. By keeping the organizational and technical infrastructure it was possible to develop a system which is both economical and operator-oriented. In this system the emphasis of nuclear safeguarding is placed on the acquisition of the nuclear material inventory. As much consideration has been given to the interests of the various operational levels and organizational units as to internal and national regulations. Since it is part of the safeguarding and control system, access to the NACS must be restricted to a limited number of users only. Furthermore, it must include facilities for manual control in the form of records. Authorization for access must correspond with the various tasks of different user groups. All necessary data are acquired decentrally in the organizational units and entered via a terminal. It is available to the user groups on both levels through a central data bank. To meet all requirements, the NACS has been designed as an integrated, computer-assisted information system for the automated processing of extensive and multi-level nuclear materials data. As part of the preventive measures entailed with nuclear safeguarding, the accountancy system enables the operator of a nuclear plant to furnish proof of non-diversion of nuclear material. (author)
Filman, Robert E.
I flew to Washington last week, a trip rich in distributed information management. Buying tickets, at the gate, in flight, landing and at the baggage claim, myriad messages about my reservation, the weather, our flight plans, gates, bags and so forth flew among a variety of travel agency, airline and Federal Aviation Administration (FAA) computers and personnel. By and large, each kind of information ran on a particular application, often specialized to own data formats and communications network. I went to Washington to attend an FAA meeting on System-Wide Information Management (SWIM) for the National Airspace System (NAS) (http://www.nasarchitecture.faa.gov/Tutorials/NAS101.cfm). NAS (and its information infrastructure, SWIM) is an attempt to bring greater regularity, efficiency and uniformity to the collection of stovepipe applications now used to manage air traffic. Current systems hold information about flight plans, flight trajectories, weather, air turbulence, current and forecast weather, radar summaries, hazardous condition warnings, airport and airspace capacity constraints, temporary flight restrictions, and so forth. Information moving among these stovepipe systems is usually mediated by people (for example, air traffic controllers) or single-purpose applications. People, whose intelligence is critical for difficult tasks and unusual circumstances, are not as efficient as computers for tasks that can be automated. Better information sharing can lead to higher system capacity, more efficient utilization and safer operations. Better information sharing through greater automation is possible though not necessarily easy.
Gmelin, W.R.; Parsick, R.
The IAEA safeguards under the Non-Proliferation Treaty is meant to follow the model agreement developed by the Safeguards Committee in 1970 and formulated in document INFCIRC/153, which contains provisions that Member States, having concluded Safeguards Agreements with the Agency, should provide design information and reports on initial inventories, changes in the inventories and material balances in respect of each nuclear facility and material balance area for all nuclear materials subject to safeguards. The Agency, on the other hand, should establish and maintain an accountancy system which would provide the data on the location and the movements of all nuclear material subject to safeguards on the basis of the reported information and information obtained during inspections in order to support the Agency's verification activities in the field, to enable the preparation of safeguards statements and to adjust the inspection intensity. Following these requirements, a computer-based information system has been developed and is being implemented and used routinely for input manipulations and queries on a limited scale. This information system comprises two main parts: Part 1 for processing the information as provided by the States, and Part 2 (still under development) for processing the inspection data obtained during verification. This paper describes the characteristics of the Agency information system for processing data under the Non-Proliferation Treaty as well as recent operational experience. (author)
Suzuki, Yoshiaki; Nishiyama, Kenji; Ono, Shuuji; Fukuda, Kouin
An overview of the review conducted on H-2 Orbiting Plane (HOPE) is presented. A prototype model was constructed by inputting various technical information proposed by related laboratories. Especially operation flow which enables understanding of correlation between various analysis items, judgement criteria, technical data, and interfaces with others was constructed. Technical information data base and retrieval systems were studied. A Macintosh personal computer was selected for information shaping because of its excellent function, performance, operability, and software completeness.
Home > Building Energy Information Systems and Performance Monitoring (EIS-PM) Building Energy evaluate and improve performance monitoring tools for energy savings in commercial buildings. Within the and visualization capabilities to energy and facility managers. As an increasing number of
Department of Transportation — The Matter Tracking Information System (MTIS) principle function is to streamline and integrate the workload and work activity generated or addressed by our 300 plus...
US Agency for International Development — USAID/OIG has initiated its new Audit Information Management System (AIMS) to track OIG's audit recommendations and USAID's management decisions. OIG's in-house...
Department of Transportation — EIS is an automated management information system that tracks the FAA’s enforcement actions on a nationwide basis. EIS is the FAA’s primary database for tracking...
Tan, J K; Modrow, R E
In this article, we discuss the traditional systems analysis perspective on end-user information requirements analysis and extend it to merge with the new accountability expectations perspective to guide the future planning and design of health organization information systems. Underlying the strategic relevance of health care information technology (HCIT) are three critical questions: (1) What is the ideal HCIT model for the health organization in terms of achieving strategic expertise and competitive advantage? Specifically, how does this model link industry performance standards with organizational performance and accountability expectations? (2) How should the limitations of past HCIT models be reconciled to the benefits presented by the superior arrangement of the ideal model in the context of changing accountability expectations? (3) How should alternative HCIT solutions be evaluated in light of evidence-based accountability and organizational performance benchmarking? Insights into these questions will ensure that health care managers, HCIT practitioners and researchers can continue to focus on the most critical issues in harnessing today's fast-paced changing technologies for evolving strategically relevant, performance-based health organization systems.
Bens Pardamean; Anindito; Anjela Djoeang; Nana Tobing
The study designed an information system model for Disease Management (DisMan) that met the specifications and needs of a consumer electronics manufacturer. The diseases monitored by this study were diabetes, hypertension and tuberculosis. Data were collected through interviews with the companyâs human resources department and occupational health provider. As for the model, literature and online research were conducted to collect health standards and information system standards on existing D...
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.
Kihuba, Elesban; Gheorghe, Adrian; Bozzani, Fiammetta; English, Mike; Griffiths, Ulla K.
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
Kihuba, Elesban; Gheorghe, Adrian; Bozzani, Fiammetta; English, Mike; Griffiths, Ulla K
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.
... 45 Public Welfare 1 2010-10-01 2010-10-01 false Accounting of disclosures of protected health... Health Information § 164.528 Accounting of disclosures of protected health information. (a) Standard: Right to an accounting of disclosures of protected health information. (1) An individual has a right to...
... 32 National Defense 2 2010-07-01 2010-07-01 false Obtaining Basic Identifying Account Information... Information A. A DoD law enforcement office may issue a formal written request for basic identifying account... only the above specified basic identifying information concerning a customer's account. C. A format for...
... Exchange Requirements § 64.4006 Limitations on use of customer account information. A carrier that receives customer account information under this section shall use such information to ensure timely and accurate... 47 Telecommunication 3 2010-10-01 2010-10-01 false Limitations on use of customer account...
Muravskiy Volodymyr V.
Full Text Available The article studies problems of application of information and communication technologies in accounting and control. It develops an organisational model of general accounting and control by an enterprise and outside firm on principles of delegation of accounting and controlling authorities, protection and distant data transfer. It considers a possibility of transformation of accounting principles from the position of the theory of accounting and informatics and also influence of information and communication technologies upon accounting principles. The article marks out changes in realisation of accounting principles in the computer communicative form of accounting.
Full Text Available As global warming has become truth, is developing as a new economic model, The new economic development model has given rise to an important branch of environmental accounting, namely carbon accounting. At first, this paper discusses the carbon accounting theoretical foundation comprehensively, and then analyzes the environment of the construction of the carbon accounting system. The focus of the article is to build enterprise carbon accounting system, it covers the confirmation and measurement, record and information disclosure of the enterprise carbon accounting on the way of low carbon economy, its core is the processing of carbon emission rights, information disclosure mode and content, etc.; The purpose of this paper is to build enterprise carbon accounting system which is suitable for China’s national conditions, in order to provide certain reference and theoretical support for the low carbon economy development of our country.
Full Text Available The South African Advanced Fire Information System (AFIS) is the first near real-time satellite-based fire monitoring system in Africa. It was originally developed for, and funded by, the electrical power utility Eskom, to reduce the impact of wild...
Havn, Erling; Bansler, Jørgen P.
The production of application software is rapidly being industrialized. Computer manufacturers and software houses produce a rapidly growing number of generic software applications and systems, and more and more user companies choose to build their computer-based information systems...... with such generic products, instead of custom made software. We discuss how the move away from traditional in-house development and the increasing use of generic software is likely to transform IS development in the near future. We conclude that these developments will make new demands on the information systems...
Arnaudov, D.D.; Govorun, N.N.
The organization of the main files of the JINR Information Retrieval System is described. There are four main files in the System. They are as follows: MD file that consists of abstracts of documents; OMPOD file where the index records of documents are gathered; MZD file that consists of list heads, and OMD file- the file of descriptors. The last three files are considered in some detail. The System is realized in the COBOL language on the CDC computer
Feri Štivan; Janez Benedik; Tomaž Lužar
Introduction: The use of anesthesia information management systems (AIMS) is on the increase. This is particularly true for academic anesthesia departments. The main reasons for slow adoption of these systems in the past are financial barriers associated with implementation of these systems and their not so traditionally obvious potential to improve patient care. In addition, a major obstacle to acceptance of this technology is the concern of users over the impact of the electronic anesthesia...
Lim, J.J.; Huebel, J.G.
A typical nuclear material accounting system employing double-entry bookkeeping is described. A logic diagram is used to model the interactions of the accounting system and the adversary when he attempts to thwart it. Boolean equations are derived from the logic diagram; solution of these equations yields the accounts and records through which the adversary may disguise a SSNM theft and the collusion requirements needed to accomplish this feat. Some technical highlights of the logic diagram are also discussed
The literature of agricultural cost accounting has defined the definition of cost centres and cost bearers, the contents of the accounts, the procedures and methods for cost accounting and unit cost calculation without any significant changes for decades now. Do the agricultural companies set up and operate their own cost allocation and unit cost calculation systems on procedures made for state owned farms and cooperatives, or do they align their cost system with the challenges of our times? ...
Yamira Mirabal González
Full Text Available The improvement of the accounting system of the cooperatives should contribute to the consolidation of the cooperative role as a way of economic and social development, in the sphere of agricultural production, and in other sectors of the economy, raising the levels of efficiency and economic efficiency, productive and social. The research is aimed at: Perfecting the accounting system of the non-agricultural cooperative "Café Pinar", based on a set of tools for each of the subsystems that comprise it, which contributes to the improvement of the accounting information generated as part of its management process. The results of the research focus on: the theoretical and methodological foundations of Accounting and Accounting Systems, the results of the diagnosis of the Accounting System of the non-agricultural Cooperative "Café Pinar" and the tools for each of the subsystems that make up the Accounting system of the cooperative. In the development of the research, theoretical methods such as the historical and the logical ones were applied, among these the systemic, the modeling and the axiomatic-deductive. In addition to empirical methods such as scientific observation and measurement. Based on the diagnosis made, the existing deficiencies in the Accounting System of the cooperative object of study were determined. On this basis, the proposal was made to improve its Accounting System that will contribute to the improvement of the accounting information that the cooperative generates as part of its management.
Kolovou, L; Vatousi, M; Lymperopoulos, D; Koukias, M
The innovative features of an advanced Radiology Information System (RIS) are presented in this paper. The interoperability of RIS with the other Intra-hospital Information Systems that interacts with, dealing with the compatibility and open architecture issues, are accomplished by two novel mechanisms . The first one is the particular message handling system that is applied for the exchange of information, according to the Health Level Seven (HL7) protocol's specifications and serves the transfer of medical and administrative data among the RIS applications and data store unit. The same mechanism allows the secure and HL7-compatible interactions with the Hospital Information System (HIS) too. The second one implements the translation of information between the formats that HL7 and Digital Imaging and Communication in Medicine (DICOM) protocols specify, providing the communication between RIS and Picture and Archive Communication System (PACS). The whole structure ensures the automation of the every-day procedures that the ;medical protocol' specifies and provides its services through a friendly and easy to manage graphical user interface.
Breembroek, J.A.; Koole, B.; Poppe, K.J.; Wossink, G.A.A.
In the Netherlands bookkeeping of inputs and outputs at the level of individual farms has been selected as a new solution to control nutrient use and to tax nutrient surpluses in agriculture. At the same time, nutrient accounting presents important management information. This paper presents a
The Hungarian system for nuclear materials control and accounting is briefly described. Sections include a historical overview, a description of nuclear activities and an outline of the organizational structure of the materials management system. Subsequent sections discuss accounting, verification and international relations
INIS is the abbreviation for the International Nuclear Information System operated by IAEA in cooperation with its member countries. The function of the INIS system whose aim is to provide the member countries with information on nuclear literature is based on the decentralized input data preparation, centralized checking and on the creation of a unified data base and on the decentralized output materials processing. Czechoslovakia is represented in INIS by the Nuclear Information Centre which has been taking active part in the building and development of INIS since its very beginning. It provides for the use of output INIS materials by users in Czechoslovakia, this by means of a computerized network. The Czechoslovak Nuclear Information Centre has since 1978 been using a teleprocessing terminal connected to the IAEA central processor by means of a telephone line, which allows direct access to the INIS data base. (Ha)
Sarac Ionut Pavel
Accounting information plays a key role in the foundation process of public sector decisions. Financing budget deficits, treasury risk identification (availability risk), formation of tax claims, foundation of financial sustainability for public investment projects are just some examples of using accounting information in decision-making process of credit accountant. How can we use and process accounting information in the foundation of public investment projects? We will try to answer this q...
New Automated Management Information Center (AMIC) employs innovative microcomputer techniques to create color charts, viewgraphs, or other data displays in a fraction of the time formerly required. Developed under Kennedy Space Center's contract by Boeing Services International Inc., Seattle, WA, AMIC can produce an entirely new informational chart in 30 minutes, or an updated chart in only five minutes. AMIC also has considerable potential as a management system for business firms.
Prologue is a health information system developed for underserved communities in Bihar, India. It is aimed at helping people living in poverty and with low literacy to take the right steps to manage their and their family’s health. Bihar suffers from one of the worst healthcare records in the country. This is as much due to the lack of access to the right information as it is due to the economic condition of the region. The inaccessibility of information is aggravated by the complex social se...
Full Text Available This essay assesses the communications and information systems (CIS in support of the civilian and military structures deployed in the European Union led crises management operations and missions. The article emphasizes the specific structure and function of CIS taking in consideration the particularities of EU led missions. The integration of the EU institutional networks and systems with the national systems provided by the EU member states is considered a key element. The analysis-part of this paper starts with the specific EU command and control system for crises management missions based on two autonomous solutions and one relying on NATO capabilities. Further, it continues with the challenges of the classifi ed information exchange at the operational theatre level. The most important contribution of this article is based on the long term vision implementation measures for the CIS structure, roles, functions and services provided and the information management infrastructure. CIS deployment mechanisms are described with references to the practical situation of the CIS deployed in support of crises management operations and missions. Two important defi nitions are provided regarding the CIS for crisis management and their roles in the specific EU operational environment. The system view of the operational CIS is depicted and analysed also, with a focus on the integration aspects of the infrastructure as the information transport layer for the information exchange flow. The last part of the article focuses on the CIS functions for the deployed systems which are detailed alongside with the C2 and Information Exchange Requirements in the EU operational environment. The variety of the theoretical approaches to determine the CIS infrastructure for EU-led civilian and military missions triggers the conclusion that the planning and implementation process is extremely complex especially in the context of the new security environment and requires
This Guide provides guidelines for the design and evaluation of a working safety information system. For the relatively few safety professionals who have already adopted computer-based programs, this Guide may aid them in the evaluation of their present system. To those who intend to develop an information system, it will, hopefully, inspire new thinking and encourage steps towards systems safety management. For the line manager who is working where the action is, this Guide may provide insight on the importance of accident facts as a tool for moving ideas up the communication ladder where they will be heard and acted upon; where what he has to say will influence beneficial changes among those who plan and control his operations. In the design of a safety information system, it is suggested that the safety manager make friends with a computer expert or someone on the management team who has some feeling for, and understanding of, the art of information storage and retrieval as a new and better means for communication
A true Geographic Information System (GIS) is a computer mapping system with spatial analysis ability and cartographic accuracy that will offer many different projections. GIS has evolved to become an everyday tool for a wide range of users including oil companies, worldwide. Other systems are designed to allow oil and gas companies to keep their upstream data in the same format. Among these are the Public Petroleum Data Model developed by Gulf Canada, Digitech and Applied Terravision Systems of Calgary, the system developed and marketed by the Petrotechnical Open Software Corporation in the United States, and the Mercury projects by IBM. These have been developed in an effort to define an industry standard. The advantages and disadvantages of open and closed systems were discussed. Factors to consider when choosing a GIS system such as overall performance, area of use and query complexity, were reviewed. 3 figs
..., Informational and instructional advertising expenses. 367.9090 Section 367.9090 Conservation of Power and Water... Account 909, Informational and instructional advertising expenses. (a) This account must include the cost... supervision of informational activities. (2) Preparing informational materials for newspapers, periodicals...
Obata, Takashi; Numata, Kazuyoshi; Namiki, Shinji; Yamauchi, Takahiro
For the nuclear material accounting system, the mainframe computer had been used in Japan Atomic Energy Research Institute (JAERI). For the purpose of more flexible use and easy operation, the PC base accounting system has been developed since 1999, and operation started from October, 2002. This system consists of the server with the database software and the client PC with original application software. The functions of this system are the input and edit of data, the creation of inspection correspondence data, and creation of a report to the states. Furthermore, it is also possible to create the Web application which used accounting data on a user level by using the programming language. Now, this system is being specialized in JAERI, but it is during a plan to develop as a system which can be also used at other institutions and organization. In the paper, the outline and operating situation of the nuclear material accounting system of JAERI are presented. (author)
Tian, Ye; Breheny, Richard; Ferguson, Heather J
A well-established finding in the simulation literature is that participants simulate the positive argument of negation soon after reading a negative sentence, prior to simulating a scene consistent with the negated sentence (Kaup, Ludtke, & Zwaan, 2006; Kaup, Yaxley, Madden, Zwaan, & Ludtke, 2007). One interpretation of this finding is that negation requires two steps to process: first represent what is being negated then "reject" that in favour of a representation of a negation-consistent state of affairs (Kaup et al., 2007). In this paper we argue that this finding with negative sentences could be a by-product of the dynamic way that language is interpreted relative to a common ground and not the way that negation is represented. We present a study based on Kaup et al. (2007) that tests the competing accounts. Our results suggest that some negative sentences are not processed in two steps, but provide support for the alternative, dynamic account.
Friis, Ole; Nielsen, Mogens
Since 2005 companies with equity instruments traded on regulated markets in the European Economic Area have prepared their financial reports in accordance with accounting standards issued by the IASB. A survey conducted in 2007 indicated that most of the EU companies that changed from local to IFRS rules incurred additional costs in connection with the transition. Also, companies expected additional future costs from using IFRS. Although the main part of these stemmed from the companies’ inte...
Byeon, Kee Hoh; Kim, Ho Dong; Song, Dae Yong; Ko, Won Il; Hong, Jong Sook; Lee, Byung Doo
We have developed the near-real time nuclear material accountability system, named by DMAS, for DUPIC Test Facility in the basis of the survey of DUPIC process and activities for the accountability of the system, and the review of the rules and regulations related to the nuclear material accounting. Our system adopts the structure and technologies used in COREMAS which was developed by LANL. This technical report illustrates the system structure and program usage as a user manual for DMAS. (author). 56 tabs., 1 fig
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 firstname.lastname@example.org) The Account Management Team
Rissman, Adena R; Smail, Robert
Environmental program performance information is in high demand, but little research suggests why conservation organizations differ in reporting performance information. We compared performance measurement and reporting by four private-land conservation organizations: Partners for Fish and Wildlife in the US Fish and Wildlife Service (national government), Forest Stewardship Council-US (national nonprofit organization), Land and Water Conservation Departments (local government), and land trusts (local nonprofit organization). We asked: (1) How did the pattern of performance reporting relationships vary across organizations? (2) Was political conflict among organizations' principals associated with greater performance information? and (3) Did performance information provide evidence of program effectiveness? Based on our typology of performance information, we found that most organizations reported output measures such as land area or number of contracts, some reported outcome indicators such as adherence to performance standards, but few modeled or measured environmental effects. Local government Land and Water Conservation Departments reported the most types of performance information, while local land trusts reported the fewest. The case studies suggest that governance networks influence the pattern and type of performance reporting, that goal conflict among principles is associated with greater performance information, and that performance information provides unreliable causal evidence of program effectiveness. Challenging simple prescriptions to generate more data as evidence, this analysis suggests (1) complex institutional and political contexts for environmental program performance and (2) the need to supplement performance measures with in-depth evaluations that can provide causal inferences about program effectiveness.
... 164 HIPAA Privacy Rule Accounting of Disclosures Under the Health Information Technology for Economic... Secretary 45 CFR Part 164 RIN 0991-AB62 HIPAA Privacy Rule Accounting of Disclosures Under the Health... accounting of disclosures of protected health information. The purpose of these modifications is, in part, to...
... account number information for marketing purposes. (a) General prohibition on disclosure of account... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Limits on sharing account number information for marketing purposes. 248.12 Section 248.12 Commodity and Securities Exchanges...
... provision of customer account information. 64.4005 Section 64.4005 Telecommunication FEDERAL COMMUNICATIONS... Customer Account Record Exchange Requirements § 64.4005 Unreasonable terms or conditions on the provision of customer account information. To the extent that a carrier incurs costs associated with providing...
This is the final in a series of three audits of management controls over the operating systems and security software used by the information processing centers that support the Defense Finance and Accounting Centers (DFAS...
Goodman, P.C.; DiPalo, C.A.
Nuclear power plant safety is dependent upon human performance related to plant operations. To provide improvements in human performance, data collection and assessment play key roles. This paper reports on the Human factors Information System (HFIS) which is designed to meet the needs of the human factors specialists of the United States Nuclear Regulatory Commission. These specialists identify personnel errors and provide guidance designed to prevent such errors. HFIS is a simple and modular system designed for use on a personal computer. It is designed to contain four separate modules that provide information indicative of program or function effectiveness as well as safety-related human performance based on programmatic and performance data. These modules include the Human Factors Status module; the Regulatory Programs module; the Licensee Event Report module; and the Operator Requalification Performance module. Information form these modules can either be used separately or can be combined due to the integrated nature of the system. HFIS has the capability, therefore, to provide insights into those areas of human factors that can reduce the probability of events caused by personnel error at nuclear power plants and promote the health and safety of the public. This information system concept can be applied to other industries as well as the nuclear industry
Svengren, Haakan; Meyer, Brita Diskerud
Today's control room systems are designed to operate during power operation, and there is clearly a need for a system to support control room personnel in automatically supervising the status of the plant during the outage period. In order to improve the supervision of Nuclear Power Plants during outages, three prototypes of the Outage Information system have been designed by the Halden Project, one for PWR and two for BWR. The Outage Information System is presented on a large screen, centrally placed in the control room. There will be a PC connected to manage the system. By using signals from the process as input to logic diagrams reflecting the plant's Safety Technical Specifications, the system automatically is supervising that requirements in Safety Technical Specifications are fulfilled during all plant states of the outage period. The system also automatically gives an overview of the status of safety systems and electrical bus bars. Alarm will occur if a requirement in the Safety Technical Specifications is not fulfilled or if a component planned to be ready for operation, is inoperable. In addition, selected measurements being important during the outage period are presented on the large screen. Which measurements and in which way the values will be presented, depends on the plant's control room design and work practice. (Author)
Pratheepa, Maria; Jalali, Sushil Kumar; Arokiaraj, Robinson Silvester; Venkatesan, Thiruvengadam; Nagesh, Mandadi; Panda, Madhusmita; Pattar, Sharath
Insect Barcode Information System called as Insect Barcode Informática (IBIn) is an online database resource developed by the National Bureau of Agriculturally Important Insects, Bangalore. This database provides acquisition, storage, analysis and publication of DNA barcode records of agriculturally important insects, for researchers specifically in India and other countries. It bridges a gap in bioinformatics by integrating molecular, morphological and distribution details of agriculturally important insects. IBIn was developed using PHP/My SQL by using relational database management concept. This database is based on the client- server architecture, where many clients can access data simultaneously. IBIn is freely available on-line and is user-friendly. IBIn allows the registered users to input new information, search and view information related to DNA barcode of agriculturally important insects.This paper provides a current status of insect barcode in India and brief introduction about the database IBIn. http://www.nabg-nbaii.res.in/barcode.
Takeda, Hideyuki; Usami, Masayuki; Hirosawa, Naonori; Fujita, Yoshihisa; Kodani, Yoshiki; Komata, Kazuhiro
The Japan Atomic Energy Agency (JAEA) is submitting various types of accounting reports of international controlled materials to the Ministry of Education, Culture, Sports, Science, and Technology (MEXT) based on domestic laws and regulations. JAEA developed a comprehensive Nuclear Material Accountancy System to achieve uniform management of the data of each facility by using a company-wide database. Personal computers in each facility are connected throughout the company using an in-house network to create the comprehensive Nuclear Material Accountancy System. This System uses personal computers to facilitate timely communication and for easy maintenance and operation. Efficient data processing and quality control functions for accountancy reporting are also realized by this System. In addition, the System has the ability to extract and summarize data about Plutonium Management in the company for public announcement. This report introduces and describes the details and functions of this System. (author)
Deiermann, P.J.; Opelka, J.H.
The purpose of this study is to find an optimal blend between three safeguards systems for special nuclear material (SNM), the material accounting system and the physical security and material control systems. The latter two are denoted as principal deterrent systems. The optimization methodology employed is a two-stage decision algorithm, first an explicit maximization of expected diverter benefits and subsequently a minimization of expected defender costs for changes in material accounting procedures and incremental improvements in the principal deterrent systems. The probability of diverter success function dependent upon the principal deterrents and material accounting system variables is developed. Within the range of certainty of the model, existing material accounting, material control and physical security practices are justified
Daly, T.A.; Bucher, R.G.; Rothman, A.B.; Charak, I.; Persiani, P.J.
The objective is to upgrade Materials Control and Accountancy (MCandA) technology over the flows of special nuclear materials throughout the DOE complex of fuel cycles. The program focus is to develop a ''Management Tool'' for decision support in evaluating MCandA upgrades, and invalidating the MCandA aspects of the Master Safeguards and Security Agreements (MSSA) effectiveness. The approach is the computerization of the nuclear materials flow charts, identification of key measurement locations in the production and product fuel cycle, and construct data information processing at each measurement location. The program is to provide the Office of Safeguards and Security (OSS) with a timely management decision support system in planning MCandA safeguards technology upgrades over the nuclear materials production and product cycles
This paper explores the foundation of the financial accounting model. We examine the properties of the accounting equation as the principal algorithm for the design and the development of a System Dynamics model. Key to the perspective is the foundational requirement that resolves the temporal conflict that resides in a stock and flow model. Through formal analysis the accounting equation is redefined as a cybernetic model by expressing the temporal and dynamic properties of its terms. Articu...
Guo, Jinqiu; Takada, Akira; Tanaka, Koji; Sato, Junzo; Suzuki, Muneou; Takahashi, Kiwamu; Daimon, Hiroyuki; Suzuki, Toshiaki; Nakashima, Yusei; Araki, Kenji; Yoshihara, Hiroyuki
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.
Full Text Available The accounts in addition to render the idea that it is an instrument of knowledge and management of economic values separate bears patrimonial liability, as obedient and literature, there is also a social phenomenon crossed the contradictions of society and has become a very important one for various social protagonists, each trying to take advantage according to his interests. The product provides it can only be the result of a compromise between multiple expectations and requirements. It does not fully satisfy all the plaintiffs, which, in spite of all, he did not alter the authority and prestige.
Martins Silva, H.; Abreu Da Silva, I.; Ronchetti, F.; Telesca, A.; Maidantchik, C.
ALICE (A Large Ion Collider Experiment) is an experiment at the CERN LHC (Large Hadron Collider) studying the physics of strongly interacting matter and the quark-gluon plasma. The experiment operation requires a 24 hours a day and 7 days a week shift crew at the experimental site, composed by the ALICE collaboration members. Shift duties are calculated for each institute according to their correlated members. In order to ensure the full coverage of the experiment operation as well as its good quality, the ALICE Shift Accounting Management System (SAMS) is used to manage the shift bookings as well as the needed training. ALICE SAMS is the result of a joint effort between the Federal University of Rio de Janeiro (UFRJ) and the ALICE Collaboration. The Glance technology, developed by the UFRJ and the ATLAS experiment, sits at the basis of the system as an intermediate layer isolating the particularities of the databases. In this paper, we describe the ALICE SAMS development process and functionalities. The database has been modelled according to the collaboration needs and is fully integrated with the ALICE Collaboration repository to access members information and respectively roles and activities. Run, period and training coordinators can manage their subsystem operation and ensure an efficient personnel management. Members of the ALICE collaboration can book shifts and on-call according to pre-defined rights. ALICE SAMS features a user profile containing all the statistics and user contact information as well as the Institutes profile. Both the user and institute profiles are public (within the scope of the collaboration) and show the credit balance in real time. A shift calendar allows the Run Coordinator to plan data taking periods in terms of which subsystems shifts are enabled or disabled and on-call responsible people and slots. An overview display presents the shift crew present in the control room and allows the Run Coordination team to confirm the presence
Kitamura, Touko; Yamazaki Yoshihiro; Ai, Hironobu
In January 2004, Facility Attachment (FA) for Rokkasho Reprocessing Plant (RRP) was entered into force and the safeguards has been implemented in accordance with the FA. So operator must carry out the effectual material accountancy on the basis of facility operation. RRP is large and complex facility and operated based on automatic and remote system. For efficient material accounting viewpoint, the system especially automatic data collection is established using RRP computer network. The paper describes the outline of material accountancy system, the structure of RRP computer network including how to collect the source data, to convert the batch data and the reporting. (author)
In response to Bae's (2018) "Redesigning systems of school accountability: A multiple measures approach to accountability and support," this commentary expands on some key considerations for states and school districts as they seek different ways to support school improvement while also addressing the competing demands of educators,…
This paper explores the foundation of the financial accounting model. We examine the properties of the accounting equation as the principal algorithm for the design and the development of a System Dynamics model. Key to the perspective is the foundational requirement that resolves the temporal
Biermann, F.; Gupta, A.
Along with concerns over the effectiveness of earth system governance, ways of enhancing its accountability and legitimacy are increasingly coming to the fore in both scholarly debate and political practice. Concerns over accountability and legitimacy pertain to all levels of governance, from the
... 40 Protection of Environment 16 2010-07-01 2010-07-01 false Allowance tracking system accounts. 73.30 Section 73.30 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) AIR PROGRAMS (CONTINUED) SULFUR DIOXIDE ALLOWANCE SYSTEM Allowance Tracking System § 73.30 Allowance tracking system...
Disciplinary Foundations and Global ImpactEvolving Discipline of Information Systems Heikki TopiDiscipline of Information Technology Barry M. Lunt and Han ReichgeltInformation Systems as a Practical Discipline Juhani IivariInformation Technology Han Reichgelt, Joseph J. Ekstrom, Art Gowan, and Barry M. LuntSociotechnical Approaches to the Study of Information Systems Steve Sawyer and Mohammad Hossein JarrahiIT and Global Development Erkki SutinenUsing ICT for Development, Societal Transformation, and Beyond Sherif KamelTechnical Foundations of Data and Database ManagementData Models Avi Silber
Pearlman, J.; Coote, A. M.
A new frontier in consideration of socio-economic benefit is valuing information as an asset, often referred to as Infonomics. Conventional financial practice does not easily provide a mechanism for valuing information and yet clearly for many of the largest corporations, such as Google and Facebook, it is their principal asset. This is exacerbated for public sector organizations, as those that information-centric rather than information-enabled are relatively few - statistics, archiving and mapping agencies are perhaps the only examples - so it's not at the top of the agenda for Government. However, it is a hugely important issue when valuing Geospatial data and information. Geospatial data allows public institutions to operate, and facilitates the provision of essential services for emergency response and national defense. In this respect, geospatial data is strongly analogous to other types of public infrastructure, such as utilities and roads. The use of Geospatial data is widespread from companies in the transportation or construction sectors to individual planning for daily events. The categorization of geospatial data as infrastructure is critical to decisions related to investment in its management, maintenance and upgrade over time. Geospatial data depreciates in the same way that physical infrastructure depreciates. It needs to be maintained otherwise its functionality and value in use declines. We have coined the term geo-infonomics to encapsulate the concept. This presentation will develop the arguments around its importance and current avenues of research.
Full Text Available Traditional methods of cost calculating have become obsolete. The loss of relevance of traditional cost calculating systems is mainly due to the existence of a gap between the current model of enterprise control and the model of analysis centres, as well as the difference between the way of composing the actual cost and its image reflected by managerial accounting. The vision of the company on which the method of analysis centres was based no longer corresponds to the present reality. The approach of this study captures the complex and delicate subject of the allocation of production overheads procedure. Through the field research undertaken, it was aimed to identify and possibly solve the problems related to the rational allocation of these expenditures. The own contributions of the study are highlighted in particular at practical level, as an obvious result of the types of research undertaken. One of the fundamental objectives of the present study is to enhance the interest regarding the practical possibilities of protecting against the dangers of a creative managerial accounting system. A managerial accounting system, once implemented, will also attract the manifestation of creative accounting phenomena, especially in times of crisis. Having at their disposal the most relevant set of information, managers are tempted to resort to more or less ingenious techniques that are more or less questionable and more or less legal, in order to improve the financial statement presentation.
Koponen, B.L.; Hampel, V.E.
The nuclear criticality safety program at LLNL began in the 1950's with a critical measurements program which produced benchmark data until the late 1960's. This same time period saw the rapid development of computer technology useful for both computer modeling of fissile systems and for computer-aided management and display of the computational benchmark data. Database management grew in importance as the amount of information increased and as experimental programs were terminated. Within the criticality safety program at LLNL we began at that time to develop a computer library of benchmark data for validation of computer codes and cross sections. As part of this effort, we prepared a computer-based bibliography of criticality measurements on relatively simple systems. However, it is only now that some of these computer-based resources can be made available to the nuclear criticality safety community at large. This technology transfer is being accomplished by the DOE Technology Information System (TIS), a dedicated, advanced information system. The NCIS database is described
Clayton, J. C., Jr.
Educational Information System (EIS) is a proposed computer-based data processing system to help schools solve current educational problems more efficiently. The system would allow for more effective administrative operations in student scheduling, financial accounting, and long range planning. It would also assist school trustees and others in…
In this thesis it is argued and demonstrated, that the achievement goals that individuals pursue in achievement situations may crucially influence how they perceive and act in information exchange situations. Notably, whether people are striving to improve their own performance, as compared with
Baek, Elisa C; Scholz, Christin; O'Donnell, Matthew Brook; Falk, Emily B
Humans routinely share information with one another. What drives this behavior? We used neuroimaging to test an account of information selection and sharing that emphasizes inherent reward in self-reflection and connecting with other people. Participants underwent functional MRI while they considered personally reading and sharing New York Times articles. Activity in neural regions involved in positive valuation, self-related processing, and taking the perspective of others was significantly associated with decisions to select and share articles, and scaled with preferences to do so. Activity in all three sets of regions was greater when participants considered sharing articles with other people rather than selecting articles to read themselves. The findings suggest that people may consider value not only to themselves but also to others even when selecting news articles to consume personally. Further, sharing heightens activity in these pathways, in line with our proposal that humans derive value from self-reflection and connecting to others via sharing.
... Collection Activities; Proposed Collection; Comments Requested: Accounting System and Financial Capability... change of a currently approved collection. (2) The title of the form/collection: Accounting System and... for-profit entities and not-for-profit institutions. Other: None. The purpose of the Accounting System...
This study investigates a permanent issue about low association between accounting fundamentals and variations of stock prices. It induces not only historical accountingfundamentals, but also forward looking information. Investors consider forward looking information that enables them to predict potential future cash flow, increase predictive power, lessen mispricing error, increase information content and drives future price equilibrium. The accounting fundamentals are earnings yield, book v...
... 16 Commercial Practices 1 2010-01-01 2010-01-01 false Limits on sharing account number information... REGULATIONS UNDER SPECIFIC ACTS OF CONGRESS PRIVACY OF CONSUMER FINANCIAL INFORMATION Limits on Disclosures § 313.12 Limits on sharing account number information for marketing purposes. (a) General prohibition on...
... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Limits on sharing account number information..., DEPARTMENT OF THE TREASURY PRIVACY OF CONSUMER FINANCIAL INFORMATION Limits on Disclosures § 573.12 Limits on sharing account number information for marketing purposes. (a) General prohibition on disclosure of...
... 7 Agriculture 14 2010-01-01 2009-01-01 true Account and security information in UCC cases. 1962.14... Security § 1962.14 Account and security information in UCC cases. Within 2 weeks after receipt of a written... the information, it may be liable for any loss caused the borrower and, in some States, other parties...
... 12 Banks and Banking 1 2010-01-01 2010-01-01 false Limits on sharing account number information... OF THE TREASURY PRIVACY OF CONSUMER FINANCIAL INFORMATION Limits on Disclosures § 40.12 Limits on sharing account number information for marketing purposes. (a) General prohibition on disclosure of...
... 12 Banks and Banking 4 2010-01-01 2010-01-01 false Limits on sharing account number information... REGULATIONS AND STATEMENTS OF GENERAL POLICY PRIVACY OF CONSUMER FINANCIAL INFORMATION Limits on Disclosures § 332.12 Limits on sharing account number information for marketing purposes. (a) General prohibition on...
... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Limits on sharing of account number information... REGULATIONS AFFECTING CREDIT UNIONS PRIVACY OF CONSUMER FINANCIAL INFORMATION Limits on Disclosures § 716.12 Limits on sharing of account number information for marketing purposes. (a) General prohibition on...
Svejvig, Per; Pries.Heje, Jan
Outsourcing is now a feasible mean for Enterprise Information Systems (EIS) cost savings, but do however increase the complexity substantially when many organizations are involved. We set out to study EIS outsourcing with many interorganizational partners in a large Scandinavian high-tech organiz......Outsourcing is now a feasible mean for Enterprise Information Systems (EIS) cost savings, but do however increase the complexity substantially when many organizations are involved. We set out to study EIS outsourcing with many interorganizational partners in a large Scandinavian high...... the rational cost saving explanation; but then with a more careful analysis focusing on institutional factors, other explanations "behind the curtain" were revealed, such as management consultants with a "best practice" agenda, people promoting outsourcing thereby being promoted themselves, and outside...
Pries-Heje, Jan; Svejvig, Per
Outsourcing is now a feasible mean for Enterprise Information Systems (EIS) cost savings, but do however increase the complexity substantially when many organizations are involved. We set out to study EIS outsourcing with many interorganizational partners in a large Scandinavian high-tech organ...... Outsourcing is now a feasible mean for Enterprise Information Systems (EIS) cost savings, but do however increase the complexity substantially when many organizations are involved. We set out to study EIS outsourcing with many interorganizational partners in a large Scandinavian high...... the rational cost saving explanation; but then with a more careful analysis focusing on institutional factors, other explanations "behind the curtain" were revealed, such as management consultants with a "best practice" agenda, people promoting outsourcing thereby being promoted themselves, and outside...
Kjærgaard, Annemette Leonhardt; Jensen, Tina Blegind
This paper explores the use of cognitive mapping for eliciting users' sensemaking during information system (IS) appropriation. Despite the potential usefulness of sensemaking, few studies in IS research use it as a theoretical lens to address IS appropriation. A possible reason for this may...... be that sensemaking does not easily lend itself to be used in practice. We introduce cognitive mapping as a way to elicit users' sensemaking and illustrate its value by reporting on findings from an empirical study of the introduction of an Electronic Patient Record (EPR) system. The contribution of the paper...
This contract was for the development of a new range of colliery information computer systems (CIS) using a VAX 11/730 computer. The report details the selection of the system and the set-up of the hardware and software. The first application of these systems was to monitor production and delays from longwall faces. A trial installation was implemented at Shirebrook Colliery and this proved so successful that British Coal are now installing many similar systems. The key features of the production monitoring application are that delays are automatically detected in real time and the operator is prompted for the root cause of the delay. This is done through a linked series of questions and answere from a linked set of possible delay causes. Ad hoc and regular reports are produced giving local colliery management visibility of coal face performance, thus enabling informed decisions and corrective action to be taken. Following the successful application to production monitoring, the system was extended to heading/drivages, coal clearance/conveyors, mine air environment and fixed plant. Those applications were operational during the contract but have since been extended.
Grems, III, Edward G. (Inventor); Henze, James E. (Inventor); Bixby, Jonathan A. (Inventor); Roberts, Mark (Inventor); Mann, Thomas (Inventor)
A disciplinal engineering review computer information system and method by defining a database of disciplinal engineering review process entities for an enterprise engineering program, opening a computer supported engineering item based upon the defined disciplinal engineering review process entities, managing a review of the opened engineering item according to the defined disciplinal engineering review process entities, and closing the opened engineering item according to the opened engineering item review.
Patxi Ruiz de Arbulo-López
Full Text Available From the last two decades of the 20th Century on, many companies have adopted production strategies that could be termed “lean manufacturing”. Lean team leaders state that traditional costing systems fail to properly assess their operational improvements and therefore ask for new cost accounting methods. The search for a new accounting paradigm has led to important applied research and several accounting methods. In this paper we are going to show the state of the art in costing techniques used in companies that adopt lean manufacturing practices and we will be presenting an additional costing method, based on Activity-Based Costing, intended to cast light on the operational improvements achieved in companies that are just starting a maturity path towards lean manufacturing. This article examines how the approach is applied in the context of a manufacturing company.
Ratna Wijayanti Daniar Paramita
Full Text Available This study aimed to obtain empirical evidence, examine and explain he factors (leverage, persistence, growth, size and beta that affect informativeness of earnings and its application in the financial statements at Manufacturing Companies listed in the Indonesia Stock Exchange 2013-2016. Research on the relationship between stock returns within come to determine the extent of their relationship are many who use earnings figures as the dependent variable regressed with stock returns as the independent variables are calculated by different methods. This method measures the magnitude of abnormal stock returns in response to the expected components of a company's reported earnings by using Earning Response Coefficient (ERC. Plan for data analysis in this study will be conducted using Path Analysis with analysis application of Moment Structure (AMOS.Conclusions of this study is significant influence of Leverage, Persistence profit and growth to Informativeness of earnings, either directly or through intervening variables Size and Beta.
Assist. Alina Rusu
The primary objective of general purpose financial reporting is to provide high-quality financial information about the reporting entity, useful for economic decision making. Qualitative characteristics of financial statements are the basic attributes that make sense of usefulness of accounting information. In the normalization and accounting doctrine, criteria for defining the concept of quality of accounting information are not identical, their selection and ranking being different. Our res...
Taylor, S; Terentiev, V G
Issues related to nuclear material control and accounting and illegal dealing in these materials were discussed at the April 19--20, 1996 Moscow summit meeting (G7 + Russia). The declaration from this meeting reaffirmed that governments are responsible for the safety of all nuclear materials in their possession and for the effectiveness of the national control and accounting system for these materials. The Russian delegation at this meeting stated that ''the creation of a nuclear materials accounting, control, and physical protection system has become a government priority''. Therefore, in order to create a government nuclear material control and accounting system for the Russian Federation, it is critical to study the structure, operating principles, and regulations supporting the control and accounting of nuclear materials in the national systems of nuclear powers. In particular, Russian specialists have a definite interest in learning about the National Nuclear Material Control and Accounting System of the US, which has been operating successfully as an automated system since 1968
Tatang Ary Gumanti
Full Text Available This paper reviews and summarizes previous works and the rationale for the proposition that accounting information is in fact value relevant in the determination of an initial public offering IPO.Theoretical and empirical evidence has indicated that certain accounting measures can he used as proxies for total firm risk, that is, they could determine the riskiness of a corporation. The literature also advocates that accounting information is relevant in determining the value and thus the riskiness of a corporation through the use of accounting analysis. Since most of the information available in the prospectus is accounting information, it is arguable that this information represents a potential source for assessing the issuing firm. Some scholars have also advocated the possibility of using accounting information in assessing the value of firm making an IPO. Numerous papers have provided analytical and empirical evidence of the association between accounting numbers and the value of IPOs. The conclusion generally comes to show that information in the prospectus is value relevant concerning the IPO. The paper shows that it is indeed an arguable to use accounting information in the valuation of an IPO. Accordingly, it is an empirical issue whether accounting information has the property in explaining the ex-ante uncertainty of an IPO.
Examples are given illustrating the application of near-real-time accounting concepts and principles to actual nuclear facilities. Experience with prototypical systems at the AGNS reprocessing plant and the Los Alamos plutonium facility is described using examples of actual data to illustrate the performance and effectiveness of near-real-time systems. The purpose of the session is to enable participants to: (1) identify the major components of near-real-time accounting systems; (2) describe qualitatively the advantages, limitations, and performance of such systems in real nuclear facilities; (3) identify process and facility design characteristics that affect the performance of near-real-time systems; and (4) describe qualitatively the steps necessary to implement a near-real-time accounting and control system in a nuclear facility
Marius Cristian Milos
Full Text Available The users of financial statements need information regarding the resources of an economic entity and also data regarding the way in which the entity’s management is using resources. This information helps users to quantify efficiency and performance within an entity. There are many stakeholders who do show interest in an entity’s financial reports, including existing and potential investors, employees, lenders, suppliers, customers, regulators and other government agencies and not the least the common citizens. The main purpose of this paper is to highlight the importance of the performance measurement and to discuss possible reporting methods. Performance is a concept that raises many questions regarding the most accurate way or the best method for quantifying and reporting performance at the company level .So if financial performance indicators are considered to offer an accurate image of the situation of a company, the modern approach which focuses also on non-financial indicators offers new perspectives upon performance measurement, which may be really expressive and also based on simplicity.
Patel, Rudreksh; Sircar, Amit
Lead Lithium Ceramic Breeder (LLCB) Test Blanket Module (TBM) will be tested in ITER for performance evaluation of high grade of heat extraction and tritium breeding. The bred tritium in the breeder materials is extracted and recovered by Tritium Extraction System (TES), whereas tritium permeated from breeder materials to helium coolants, viz., primary coolant and secondary coolant, is recovered by Coolant Purification System (CPS). This recovered tritium has to be accounted before transferring it to tritium plant (i.e., ITER inner fuel). This tritium accountancy is performed by Tritium Accountancy System (TAS). In addition to tritium accountancy, TAS also provides necessary data for the validation of design and modelling tools.In this work, we have presented conceptual design of TAS. It also describes operational philosophy, process parameters, process flow diagram, and interface details with ITER tritium plant. (author)
Weißenberger, Barbara E.; Angelkort, Hendrik
To provide accounting information for management control purposes, two fundamental options exist: (a) The financial records can be used as a database for management accounting (integrated accounting system design), or (b) the management accounting system used by controllers can be based upon a so-called third set of books besides the financial and tax accounting records. Whereas the latter approach had been typical for firms in German-speaking countries until the 1980s, since then an increasi...
Karavakis, E; Andreeva, J; Campana, S; Saiz, P; Gayazov, S; Jezequel, S; Sargsyan, L; Schovancova, J; Ueda, I
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.
Ham, C. H.; Yang, M. H.; Yoon, S. W.
The energy supply in the countries, which have abundant energy resources, may not be affected by accepting the assertion of anti-nuclear and environment groups. Anti-nuclear movements in the countries which have little energy resources may cause serious problem in securing energy supply. Especially, it is distinct in Korea because she heavily depends on nuclear energy in electricity supply(nuclear share in total electricity supply is about 40%).The cause of social trouble surrounding nuclear energy is being involved with various circumstances. However, it is very important that we are not aware of the importance of information access and prepared for such a situation from the early stage of nuclear energy's development. In those matter, this paper analyzes the contents of nuclear information access system in France and Japan which have dynamic nuclear development program and presents the direction of the nuclear access regime through comparing Korean status and referring to progresses of the regime
Full Text Available In the present research, we look into the tax issue in its entirety, as fiscal process, so that its ongoing fiscal perimeter process was defined and structured, participants in the fiscal process were nominated, financial flows were projected as well as the accounting information through which the taxation process activities are achieved. Following the tax process perimeter structure projection, we have positioned two main participants, namely: the taxpayers (legal entities and individuals and tax administration of the state and territorial administrative units; financial flows and tax and accounting information within each participant were identified and processed, they were called internal flows and financial flows and tax and accounting information of the participants in fiscal process called external flows. The area liaison in which financial flows and tax accounting information between participants in the tax structure are developed was defined in tax process perimeter structure namely external flows, the area that we have defined using the term interface. We defined this area as interface because following the study there came off as obvious the fact that it constitutes one of the most important structures of the fiscal process by which the tax flows and basic information and communication between participants are achieved; elements that are essential for achieving a good tax act.
...; Information Collection; Change Order Accounting AGENCY: Department of Defense (DOD), General Services... requirement concerning change order accounting. Public comments are particularly invited on: Whether this... 9000- 0026, Change Order Accounting by any of the following methods: Regulations.gov : http://www...
...-AB62 HIPAA Privacy Rule Accounting of Disclosures Under the Health Information Technology for Economic... disclosures, the administrative burden on covered entities and business associates of accounting for such...: HITECH Accounting of Disclosures, Hubert H. Humphrey Building, Room 509F, 200 Independence Avenue, SW...
A four-step model for the hospital pharmacist to use in justifying a computerized information system is described. In the first step, costs are identified and analyzed. Both the costs and the advantages of the existing system are evaluated. A request for information and a request for proposal are prepared and sent to vendors, who return estimates of hardware, software, and support costs. Costs can then be merged and analyzed as one-time costs, recurring annual costs, and total costs annualized over five years. In step 2, benefits are identified and analyzed. Tangible economic benefits are those that directly reduce or avoid costs or directly enhance revenues and can be measured in dollars. Intangible economic benefits are realized through a reduction in overhead and reallocation of labor and are less easily measured in dollars. Noneconomic benefits, some involving quality-of-care issues, can also be used in the justification. Step 3 consists of a formal risk assessment in which the project is broken into categories for which specific questions are answered by assigning a risk factor. In step 4, both costs and benefits are subjected to a financial analysis, the object of which is to maximize the return on investment to the institution from the capital being requested. Calculations include return on investment based on the net present value of money, internal rate of return, payback period, and profitability index. A well-designed justification for an information system not only identifies the costs, risks, and benefits but also presents a plan of action for realizing the benefits.
Cristofori, A; Fattibene, E; Veronesi, P; Gaido, L; Guarise, A
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.
King, William R
Edited by one of the best-known and most widely respected figures in the field, ""Planning for Information Systems"" is a comprehensive, single source overview of the myriad ideas and processes that are identified with IS planning. While many chapters deal with high level strategic planning, the book gives equal attention to on-the-ground planning issues.Part I, 'Key Concepts of IS Planning', focuses on how IS planning has evolved over the years; business-IS strategic alignment; and the role of dynamic organizational capabilities in leveraging IS competencies. Part II, 'The Organizational IS P
Lala, J. H.
Design and performance details of the advanced information processing system (AIPS) for fault and damage tolerant data processing on aircraft and spacecraft are presented. AIPS comprises several computers distributed throughout the vehicle and linked by a damage tolerant data bus. Most I/O functions are available to all the computers, which run in a TDMA mode. Each computer performs separate specific tasks in normal operation and assumes other tasks in degraded modes. Redundant software assures that all fault monitoring, logging and reporting are automated, together with control functions. Redundant duplex links and damage-spread limitation provide the fault tolerance. Details of an advanced design of a laboratory-scale proof-of-concept system are described, including functional operations.
Mateus Alexandre Costa dos Santos
Full Text Available This study aimed to assess the effect of adopting the International Financial Reporting Standards (IFRS in Brazil on the information relevance of accounting profits of publicly traded companies. International studies have shown that the adoption of IFRS improves the quality of accounting information compared with domestic accounting standards. Concurrent evidence is sparse in Brazil. Information relevance is understood herein as a multidimensional attribute that is closely related to the quality and usefulness of the information conveyed by accounting profits. The associative capacity and information timeliness of accounting profits in relation to share prices were examined. Furthermore, the level of conditional conservatism present in accounting profits was also analyzed because according to Basu (1997, this aspect is related to timeliness. The study used pooled regressions and panel data models to analyze the quarterly accounting profits of 246 companies between the first quarter of 1999 and the first quarter of 2013, resulting in 9,558 quarter-company observations. The results indicated that the adoption of IFRS in Brazil (1 increased the associative capacity of accounting profits; (2 reduced information timeliness to non-significant levels; and (3 had no effect on conditional conservatism. The joint analysis of the empirical evidence from the present study conclusively precludes stating that the adoption of IFRS in Brazil contributed to an increase the information relevance of accounting profits of publicly traded companies.
Fleury, Laurence; Brissebrat, Guillaume; Boichard, Jean-Luc; Cloché, Sophie; Mière, Arnaud; Moulaye, Oumarou; Ramage, Karim; Favot, Florence; Boulanger, Damien
In the framework of the African Monsoon Multidisciplinary Analyses (AMMA) programme, several tools have been developed in order to boost the data and information exchange between researchers from different disciplines. The AMMA information system includes (i) a user-friendly data management and dissemination system, (ii) quasi real-time display websites and (iii) a scientific paper exchange collaborative tool. The AMMA information system is enriched by past and ongoing projects (IMPETUS, FENNEC, ESCAPE, QweCI, ACASIS, DACCIWA...) addressing meteorology, atmospheric chemistry, extreme events, health, adaptation of human societies... It is becoming a reference information system on environmental issues in West Africa. (i) The projects include airborne, ground-based and ocean measurements, social science surveys, satellite data use, modelling studies and value-added product development. Therefore, the AMMA data portal enables to access a great amount and a large variety of data: - 250 local observation datasets, that cover many geophysical components (atmosphere, ocean, soil, vegetation) and human activities (agronomy, health). They have been collected by operational networks since 1850, long term monitoring research networks (CATCH, IDAF, PIRATA...) and intensive scientific campaigns; - 1350 outputs of a socio-economics questionnaire; - 60 operational satellite products and several research products; - 10 output sets of meteorological and ocean operational models and 15 of research simulations. Data documentation complies with metadata international standards, and data are delivered into standard formats. The data request interface takes full advantage of the database relational structure and enables users to elaborate multicriteria requests (period, area, property, property value…). The AMMA data portal counts about 900 registered users, and 50 data requests every month. The AMMA databases and data portal have been developed and are operated jointly by SEDOO and
Fleury, Laurence; Brissebrat, Guillaume; Boichard, Jean-Luc; Cloché, Sophie; Eymard, Laurence; Mastrorillo, Laurence; Moulaye, Oumarou; Ramage, Karim; Favot, Florence; Roussot, Odile
In the framework of the African Monsoon Multidisciplinary Analyses (AMMA) programme, several tools have been developed in order to facilitate and speed up data and information exchange between researchers from different disciplines. The AMMA information system includes (i) a multidisciplinary user-friendly data management and dissemination system, (ii) report and chart archives associated with display websites and (iii) a scientific paper exchange system. The AMMA information system is enriched by several previous (IMPETUS...) and following projects (FENNEC, ESCAPE, QweCI, DACCIWA…) and is becoming a reference information system about West Africa monsoon. (i) The AMMA project includes airborne, ground-based and ocean measurements, satellite data use, modelling studies and value-added product development. Therefore, the AMMA database user interface enables to access a great amount and a large variety of data: - 250 local observation datasets, that cover many geophysical components (atmosphere, ocean, soil, vegetation) and human activities (agronomy, health). They have been collected by operational networks from 1850 to present, long term monitoring research networks (CATCH, IDAF, PIRATA...) or scientific campaigns; - 1350 outputs of a socio-economics questionnaire; - 60 operational satellite products and several research products; - 10 output sets of meteorological and ocean operational models and 15 of research simulations. All the data are documented in compliance with metadata international standards, and delivered into standard formats. The data request user interface takes full advantage of the data and metadata base relational structure and enables users to elaborate easily multicriteria data requests (period, area, property, property value…). The AMMA data portal counts around 800 registered users and process about 50 data requests every month. The AMMA databases and data portal have been developed and are operated jointly by SEDOO and ESPRI in France
The Los Alamos Nuclear Material Accounting and Safeguards System (MASS) is a near-real-time accountability system for bulk materials, discrete items, and materials undergoing dynamic processing. MASS has evolved from a 80-column, card-based process control system to a very sophisticated computer system. Recently, the computer hardware was upgraded to a modern transaction oriented central computer system designed to accommodate extensive growth in the foreseeable future. The security of the MASS computer system is provided through various access controls. There are two kinds of access controls to be addressed. They are physical access control to the hardware which make up the system and access control to the software. There are many features which provide a measure of security to the hardware that are discussed. Access to the software is controlled by a security password. Access to various transaction activities in the system is controlled through the level of MASS under privilege. Details of MASS user privilege are discussed
McBride, Freda D. H.
This dissertation is based on the Kida-Smith (1995) model of "The encoding and retrievability of numerical data." It is concerned with the variable conditions under which a positive affective response (i.e., a decision or opinion that results in a positive valence) on previously viewed accounting information may and may not influence current decision-making. An affective response to accounting numbers may adversely influence decisions made based on those numbers....
Boby COSTI; Marius BOIŢĂ; Cosmina REMEŞ
This article aims to highlight the role of financial-accounting information for the use in the financial management of the company, starting from the most recent writings in the field. Although it is hard to imagine that the financial management uses individualized financial- accounting information, attributed solely to a particular activity within the enterprise, still we tried to address the information according to the main activities that produce and use information, respectively: of inve...
Full Text Available Under no.11 position paper "Economic and Monetary Union", Romania took responsibility of reporting according to European System of Accounts - ESA 95. Public Institution classification is necessary to delineate the perimeter of general government (S.13, subdividing it into sub-sectors and to define how to consolidate their financial statements. To fulfill this research we used methods of documentary research, observation, analysis and empirical observation. Through the specific procedure of documents observation performed we accomplish delineating the problem in the general context. The empirical experiments produced practical data. The purpose of this study considered the practical applicability of a solution in offering a model of reporting that lead to increased correctness, forwardness, quality, of accounting information provided to their users.
..., Miscellaneous customer service and informational expenses. 367.9100 Section 367.9100 Conservation of Power and... Account 910, Miscellaneous customer service and informational expenses. (a) This account must include the cost of labor, materials used and expenses incurred in connection with customer service and...
Jansen, E. Pieter
Although we know that the use of accounting information and the leadership styles of managers are related, only little is known about how the leadership styles of managers affect the information receivers' reaction to management accounting change. Therefore, using a case study of a company that owns
....12 Limits on sharing account number information for marketing purposes. (a) General prohibition on... 17 Commodity and Securities Exchanges 1 2010-04-01 2010-04-01 false Limits on sharing account number information for marketing purposes. 160.12 Section 160.12 Commodity and Securities Exchanges...
... receive information regarding a minor's supervised account? (a) The parent(s) with legal custody of the... 25 Indians 1 2010-04-01 2010-04-01 false Who will receive information regarding a minor's supervised account? 115.403 Section 115.403 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR...
... Information: Tax Time Card Account Pilot, Screening, Focus Groups, and Study AGENCY: Financial Management... general public and other Federal agencies to take this opportunity to comment on a continuing information... Account Pilot Screening, Focus Groups, and Study.'' DATES: Written comments should be received on or...
Brewer, Dominic J.; Killeen, Kieran M.; Welsh, Richard O.
This brief utilizes case study methodology to illustrate the role of governance in educational accountability systems. Most research on the effectiveness of such systems has focused on technical components, such as standards-setting, assessments, rewards and sanctions, and data collection and reporting. This brief seeks to demonstrate that this…
Gumanti, Tatang Ary
This paper reviews and summarizes previous works and the rationale for the proposition that accounting information is in fact value relevant in the determination of an initial public offering IPO).Theoretical and empirical evidence has indicated that certain accounting measures can he used as proxies for total firm risk, that is, they could determine the riskiness of a corporation. The literature also advocates that accounting information is relevant in determining the value and thus the risk...
Brigitte EIERLE; Wolfgang SCHULTZE
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...
Ko, W. I.; Kim, H. D.; Byeon, K. H.; Song, D. Y.; Lee, B. D.; Hong, J. S.; Yang, M. S.
KAERI(Korea Atomic Energy Research Institute) has developed a nuclear material accountability system for DUPIC(Direct Use of Spent PWR Fuel in CANDU) fuel cycle process. The software development for the material accountability started with a general model software, so-called CoreMAS(Core Material Accountability System), at the beginning of 1998. The development efforts have been focused on the DUPIC safeguards system, and in addition, improved to meet Korean safeguards requirements under domestic laws and regulations. The software being developed as a local area network-based accountability system with multi-user environment is able to track and control nuclear material flow within a facility and inter-facility. In addition, it could be operated in a near-real time manner and also able to generate records and reports as necessary for facility operator and domestic and international inspector. This paper addresses DMAS(DUPIC Material Accountability System) being developed by KAERI and simulation in a small-scale DUPIC process for the verification of the software performance and for seeking further works
Dobryanskij, V.M.; Kalyakin, N.N.; Koltin, G.P.; Samojlov, V.N.; Cheker, A.V.; Shestakov, B.A.
The results of the development of the computerized nuclear materials accounting system at the Joint Institute for Nuclear Research (JINR) are submitted. This work was carried out under Russian-American Nuclear Materials Protection, Control and Accounting (MPCandA) Program. The System was implemented at the Institute, it was attested to work with sensitive information. The computerized information nuclear materials accounting and control system, named MTIS (Materials Tracking Information System), is intended for the automated accounting of the nuclear materials used in JINR, tracking their moving, changes of their inventory amounts, preparation of the required documentation, and also for information support of the measures spent in the JINR on MPCandA program. MTIS can prepare reports for federal level and can also generate data to be reported for internal purposes. MTIS includes as one of the subsystems a program module to prepare reporting information to the Federal Information System (FIS). The system MTIS provides control of access to the database (DB), protection of the information against the non-authorized access, division of the data into the sensitive and non-sensitive data. (author)
Jeon, I.; Park, S. J.; Min, K. S.
The 34 nuclear facilities, including the nuclear power plants, were on operating in Korea and the Technology Center for Nuclear Control(TCNC) has been submit the nuclear material accounting reports to the government and IAEA. At the start point of this work, all reports were controlled via manually and at now, they were controlled based on the client/server system. The fast progress of the computer and internet communication changes the environment of computing from disk operating system to web based system using internet. So, a new system to access the safeguards information and nuclear material accounting system more convenient was needed. In this thesis, a safeguards information control system including the nuclear material accounting reports at the state level based on the web was designed. The oracle RDBMS (Relational Data Base Management System) was adopted for data base management. And all users can access this program via inter-net using their own computer
Full Text Available Activities of various environmental factors resulted in the emergence of accounting clusters that in- clude equal or similar countries, observed through evaluation (measurement criteria and publishing, which has led to group formation, i.e. clusterisation of accounting systems within similar or equal groups, subgroups and clusters. The key principle of group formation of accounting systems within certain clusters implies similar accounting practices, primarily the practice of measuring (evaluating positions and publishing information in financial reports. The measurement level and the quantity of published information is related to the environmental factors, primarily to cultural heritage, which, according to claims of numerous authors, is of crucial importance. If accounting practices of the com- pared countries are observed according to this factor, then it is possible to form at least two or more clusters, which is significant in the world of financial reporting as there are some controversies in the relation between IASB and FASB even today.
Concepts on integration of physical protection and material accounting systems to enhance overall safeguards capability are developed and presented. These concepts identify ways in which material accounting systems can be used to enable effective monitoring of authorized movement of nuclear material through physical protection boundaries. Concepts are also discussed for monitoring user access to nuclear material and for tagging user identification to material accounting transactions through physical protection functions. These result in benefits in detecting diversion and in positively tracing material movement. Finally, coordination of safeguards information from both subsystems in such an integrated system through a safeguards coordination center is addressed with emphasis on appropriate response in case of discrepancies
Demir, I.; Krajewski, W. F.; Goska, R.; Mantilla, R.; Weber, L. J.; Young, N.
The Iowa Flood Information System (IFIS) is a web-based platform developed by the Iowa Flood Center (IFC) to provide access to flood inundation maps, real-time flood conditions, flood forecasts both short-term and seasonal, flood-related data, information and interactive visualizations for communities in Iowa. The key element of the system's architecture is the notion of community. Locations of the communities, those near streams and rivers, define basin boundaries. The IFIS provides community-centric watershed and river characteristics, weather (rainfall) conditions, and streamflow data and visualization tools. Interactive interfaces allow access to inundation maps for different stage and return period values, and flooding scenarios with contributions from multiple rivers. Real-time and historical data of water levels, gauge heights, and rainfall conditions are available in the IFIS by streaming data from automated IFC bridge sensors, USGS stream gauges, NEXRAD radars, and NWS forecasts. Simple 2D and 3D interactive visualizations in the IFIS make the data more understandable to general public. Users are able to filter data sources for their communities and selected rivers. The data and information on IFIS is also accessible through web services and mobile applications. The IFIS is optimized for various browsers and screen sizes to provide access through multiple platforms including tablets and mobile devices. The IFIS includes a rainfall-runoff forecast model to provide a five-day flood risk estimate for around 500 communities in Iowa. Multiple view modes in the IFIS accommodate different user types from general public to researchers and decision makers by providing different level of tools and details. River view mode allows users to visualize data from multiple IFC bridge sensors and USGS stream gauges to follow flooding condition along a river. The IFIS will help communities make better-informed decisions on the occurrence of floods, and will alert communities
Persiani, P.J.; Daly, T.A.; Bucher, R.G.; Rothman, A.B.; Cha, B.C.; Trevorrow, L.E.; Seefeldt, W.B.
The systems analysis for material control and accountancy technology (SAMCAT) program involves a working group structured to ensure that direct operating measurements, accountancy experience, and knowledge of the processes and flows of nuclear material in the total US Department of Energy (DOE) complex of production fuel cycles would be the major bases for developing and implementing a plan of action. This working group consists of facility operators, DOE Office of Safeguards Security headquarters and field offices, and government laboratories. The program focus is to develop a system for decision support in validating the material control and accountancy (MC ampersand A) aspects of the masters safeguards and security agreements effectiveness and in evaluating proposed MC ampersand A upgrades. This paper is a status report on the current capabilities of the system
Full Text Available The purpose of internal control procedure of material and information flows is expression of independent opinion about accounting of material and information flows of the organization, development of recommendations about elimination of detected violations and preparing data to implement automated management accounting system, based on integrated system. Internal control procedure of material and information flows in the enterprise can solve complex of problems about identifying deficiencies in accounting, searching for reserves using information resources, identifying opportunities for implementation of automated management accounting system at the enterprise. Internal control was planned and conducted thus to argue that management statements are free of misstatement, and information flows provide required operability of the entire system. Internal control was carried out on a sample basis and included examining, on a test basis evidence supporting the amounts and disclosures in management reports. The disclosure of information about innovative activities, assessment of compliance with the principles and rules of accounting used in the preparation of management reporting, the review of key performance indicators, as well as evaluating the presentation of management reports are presented.
Counte, M A; Glandon, G L
Currently much interest is focused on the uses of cost-accounting systems within the hospital industry. Proponents frequently contend that such systems will help hospitals successfully adapt to new methods of financial reimbursement because they are essential to a number of major management functions, including competitive bidding, cost management, pricing, and profitability assessment. This article reports the results of a study conducted to examine the extent to which hospitals in a major market are actually beginning to use standard cost-accounting systems and identify factors that either aid or hinder the diffusion of these methods. Chief financial officers from 94 hospitals (83 percent response rate) participated in the study during the summer of 1986 where less than half of the hospitals (43 percent) had recently purchased a cost-accounting system. Detailed information about the interface of cost-accounting systems with other application systems and their specific management uses is reported.
Full Text Available Contemporary management accounting techniques (such as TQM, BSC, JIT are widely lauded by academia but the proposed relevance to business has not necessarily the view held by industry (e.g. Burns & Vaivio, 2001; Chenhall & Langfield-Smith, 1998; Innes et al., 2000. The purpose of this article is to investigate the acquisition by a modern multi-national firm of a major IT-based management accounting program to assess the relevance and usefulness of its functionality by identifying the type(s of systems that are utilised and the rationale for upgrading or modifying its system(s. This study relies on a single case based on two in-depth semi structured interviews with accounting and finance professionals in a multi-national manufacturing company that recently implemented a modern management accounting system. The findings indicate that despite demonstrating some relevance of the management accounting information, the manufacturer deactivated components of the system that were deemed irrelevant at particular levels of the organisation. This paper provides evidence about the non-reliance on management accounting information in a multinational company operating in Australia. The findings in the study imply that relevance is linked to implementation, planning and training will help managers to better prepare themselves in setting up contemporary management accounting systems.
Full Text Available The focus of any educational institution is the content and services of the university library. The mission of the library is to obtain, organize, preserve and update the information with the greatest possible accuracy, minimum effort and time. This requires automation of the library’s operations. This paper presents a software application for managing the activity of the territorial "Vasile Goldiş" West University library. The application is developed using Visual Basic for Application programming language and using the database management system Microsoft Access 2010. The goal of this application is to optimize the inner workings of local library and to meet the requests of the institution and of the readers.
Full Text Available A key methodological challenge in understanding the relationship between the economy and the underlying ecosystem base resides in how to account for the ecosystem’s degradation and the decline of associated ecosystem services. In this study, we use information on nutrients and metals concentrations from the Environmental Change Network (ECN database and the Scottish Environment Protection Agency (SEPA for the period 2000–2010 in order to assess the assimilation capacity of water systems. The research covers five upstream sites and 17 downstream sites in northeast Scotland. Our results highlight the relevance of considering a number of pollutants, and suggest that elements such as arsenic, lead and mercury can pose a threat to ecosystems’ sustainability and health. However, little research has been done in terms of their assimilation capacity and their impact on grey water footprint assessments. In addition, the results indicate that background conditions might be relevant when performing sustainability analysis at different spatial scales. The study also poses relevant questions in relation to land management approaches versus traditional ‘end-of-pipe’ water treatment approaches, and the definition of maximum and background concentrations. In this regard, further studies will be required to understand the trade-offs between different ecosystem services depending on how these concentrations are defined.
The chapter describes the workshop aimed at reinforcing, through participation in the design exercise, the concepts of nuclear materials control and accountability. Topics include: workshop format; key elements of a materials management and accounting (MC and A) system; and MC and A system design including safeguards organization and management, material access areas, key measurement points, nuclear materials measurements, physical inventory, material balance closings, and internal controls. Appended to this chapter is a detailed description of a facility that produces metallic plutonium and the safeguards requirements for this facility
Full Text Available This study aimed to analyze the motivating factors of the change process of the management accounting system, from the perspective of institutional theory. The research was classified as descriptive, qualitative, operationalized by explanatory case study. Data were collected through semi-structured interviews and analyzed using content analysis. The results show that in the analyzed case, the change in management accounting systems was motivated by a particular set of factors (improvisation and environmental social pressure, representative of internal and external pressures for organizations, each with its intensity.
Office of Personnel Management — The Labor Agreement Information Retrieval System (LAIRS) is a database containing historical information on labor-management relations in the Federal Government. It...
U.S. Environmental Protection Agency — The Pesticide Product Information System contains information concerning all pesticide products registered in the United States. It includes registrant name and...
Gubanov, V.; Shilko, V.; Syssoev, M.; Ershov, V.; Yanovskaya, N.
In the article the principles of organization, organizational structure and main functions of the automated system of the state account and control of radioactive material (RAM) and waste (RAW), which is developed now in Russia, are presented. On the base of analysis the existing ( >) system the acute necessity in automation of processes of an account and control DA and DAI, based on use of modern information technologies is shown. There are presented a structure and content of normative - legal, program and information parts of the system and milestones of designing it. (author)
Full Text Available This paper investigates the effectiveness of reducing errors in management accounting systems with respect to organizational performance. In particular, different basic design options of management accounting systems of how to improve the information base by measurements of actual values are analyzed in different organizational contexts. The paper applies an agent-based simulation based on the idea of NK fitness landscapes. The results provide broad, but no universal support for conventional wisdom that lower inaccuracies of accounting information lead to more effective adaptation processes. Furthermore, results indicate that the effectiveness of improving the management accounting system subtly interferes with the complexity of the interactions within the organization and the coordination mode applied
The nuclear material safeguards system at the Portsmouth Gaseous Diffusion Plant is currently being improved. A new material control system will provide computerized monitoring and accountability, and a new physical protection system will provide upgraded perimeter and portal entry monitoring. The control system incorporates remote computer terminals at all processing, transfer and storage areas throughout the plant. Terminal equipment is interfaced to a computer through teletype equipment. A typical terminal transaction would require verification that the particular activity (material movement or process operation) is authorized, identifying the container involved, weighing the container, and then verifying the enrichment with non-destructive assay instrumentation. The system, when fully operational, will provide near real-time accountability for each eight-hour work shift for all items in process. (author)
The nuclear material safeguards system at the Portsmouth Gaseous Diffusion Plant is currently being improved. A new material control system will provide computerized monitoring and accountability, and a new physical protection system will provide upgraded perimeter and portal entry monitoring. The control system incorporates remote computer terminals at all processing, transfer, and storage areas throughout the plant. Terminal equipment is interfaced to a computer through teletype equipment. A typical terminal transaction would require verification that the particular activity (material movement or process operation) is authorized, identifying the container involved, weighing the container, and then verifying the enrichment with non-destructive assay instrumentation. The system, when fully operational, will provide near real-time accountability for each eight-hour work shift for all items in process
Mehrolhassani, Mohammad Hossien; Khayatzadeh-Mahani, Akram; Emami, Mozhgan
Management of financial resources in health systems is one of the major issues of concern for policy makers globally. As a sub-set of financial management, accounting system is of paramount importance. In this paper, which presents part of the results of a wider research project on transition process from a cash accounting system to an accrual accounting system, we look at the impact of components of change on implementation of the new system. Implementing changes is fraught with many obstacles and surveying these challenges will help policy makers to better overcome them. The study applied a quantitative manner in 2012 at Kerman University of Medical Science in Iran. For the evaluation, a teacher made valid questionnaire with Likert scale was used (Cranach's alpha of 0.89) which included 7 change components in accounting system. The study population was 32 subordinate units of Kerman University of Medical Sciences and for data analysis, descriptive and inferential statistics and correlation coefficient in SPSS version 19 were used. Level of effect of all components on the implementation was average downward (5.06±1.86), except for the component "management & leadership (3.46±2.25)" (undesirable from external evaluators' viewpoint) and "technology (6.61±1.92) and work processes (6.35±2.19)" (middle to high from internal evaluators' viewpoint). Results showed that the establishment of accrual accounting system faces infrastructural challenges, especially the components of leadership and management and followers. As such, developing effective measures to overcome implementation obstacles should target these components.
Mehrolhassani, Mohammad Hossien; Khayatzadeh-Mahani, Akram; Emami, Mozhgan
Introduction: Management of financial resources in health systems is one of the major issues of concern for policy makers globally. As a sub-set of financial management, accounting system is of paramount importance. In this paper, which presents part of the results of a wider research project on transition process from a cash accounting system to an accrual accounting system, we look at the impact of components of change on implementation of the new system. Implementing changes is fraught with many obstacles and surveying these challenges will help policy makers to better overcome them. Methods: The study applied a quantitative manner in 2012 at Kerman University of Medical Science in Iran. For the evaluation, a teacher made valid questionnaire with Likert scale was used (Cranach’s alpha of 0.89) which included 7 change components in accounting system. The study population was 32 subordinate units of Kerman University of Medical Sciences and for data analysis, descriptive and inferential statistics and correlation coefficient in SPSS version 19 were used. Results: Level of effect of all components on the implementation was average downward (5.06±1.86), except for the component “management & leadership (3.46±2.25)” (undesirable from external evaluators’ viewpoint) and “technology (6.61±1.92) and work processes (6.35±2.19)” (middle to high from internal evaluators’ viewpoint). Conclusions: Results showed that the establishment of accrual accounting system faces infrastructural challenges, especially the components of leadership and management and followers. As such, developing effective measures to overcome implementation obstacles should target these components. PMID:25560337
Ni Made Wisni Arie Pramuki
Full Text Available This study aimed to find out, empirically, the effect of myopic loss aversion and accounting information on the behavior of investors. The method used is pure experiment by using a 2×2 factorial design between subjects. The results show that myopic loss aversion and accounting information positively affects investor behavior. Another result reveals that there is a difference in treatment (frequent and infrequent that was equally given accounting information. There is a difference of treatment (frequent and infrequent that was not given accounting information, but the results return obtained by investors with the treatment of frequent is higher than investors with the treatment of infrequent, it indicates that investors that were treated frequently to be more willing to take a risk, and investors proved not to experience MLA. It was not found the difference in treatment (frequent and infrequent with accounting information with those that were not given accounting information. It can be caused by a lack of understanding of investors (in this case by the students in interpreting and analyzing accounting information as well as private signals that still dominate the investors.
Calistri, Paolo; Conte, Annamaria; Freier, Jerome E; Ward, Michael P
The recent exponential growth of the science and technology of geographic information systems (GIS) has made a tremendous contribution to epidemiological analysis and has led to the development of new powerful tools for the surveillance of animal diseases. GIS, spatial analysis and remote sensing provide valuable methods to collect and manage information for epidemiological surveys. Spatial patterns and trends of disease can be correlated with climatic and environmental information, thus contributing to a better understanding of the links between disease processes and explanatory spatial variables. Until recently, these tools were underexploited in the field of veterinary public health, due to the prohibitive cost of hardware and the complexity of GIS software that required a high level of expertise. The revolutionary developments in computer performance of the last decade have not only reduced the costs of equipment but have made available easy-to-use Web-based software which in turn have meant that GIS are more widely accessible by veterinary services at all levels. At the same time, the increased awareness of the possibilities offered by these tools has created new opportunities for decision-makers to enhance their planning, analysis and monitoring capabilities. These technologies offer a new way of sharing and accessing spatial and non-spatial data across groups and institutions. The series of papers included in this compilation aim to: - define the state of the art in the use of GIS in veterinary activities - identify priority needs in the development of new GIS tools at the international level for the surveillance of animal diseases and zoonoses - define practical proposals for their implementation. The topics addressed are presented in the following order in this book: - importance of GIS for the monitoring of animal diseases and zoonoses - GIS application in surveillance activities - spatial analysis in veterinary epidemiology - data collection and remote
Urquhart, Christine; Tbaishat, Dina; Yeoman, Alison
This book adopts a holistic interpretation of information architecture, to offer a variety of methods, tools, and techniques that may be used when designing websites and information systems that support workflows and what people require when 'managing information'.
The political behaviour of public institutions exhibited in the management of critical natural ... natural resource management and the modes in which they impact on accountable systems in Uganda. ... the provision of critical resources such as water at the expense of consumers and citizens. ... AJOL African Journals Online.
Olga A. Zhdanova
Full Text Available Functions and interrelations of depositary, specialized depositary and registrar operating in the market of unit investment funds are presented and studied in the article. The conclusion is drawn on possibility of introduction of concept of accounting system in the market of unit investment funds.
Sipfle, William K.
BELLTIP is an on-line library processing system concerned with book acquisitions, cataloging, and financial accounting for a newwork of 26 technical libraries. At its center is an interactively updated and queried set of files concerned with all items currently in process. Principal products include all purchase orders, claims, and cancellations;…
Management Accounting Systems (MAS) facilitate decision making and control in organizations. This study investigates both theoretically and empirically how MAS help managers to make their decisions. This issue is specifically addressed in a context where production and sales managers face high
Michael Kane writes in this article that he is in more or less complete agreement with Professor Koretz's characterization of the problem outlined in the paper published in this issue of "Measurement." Kane agrees that current testing practices are not adequate for test-based accountability (TBA) systems, but he writes that he is far…
Full Text Available It is well known that not only in Romania, internal control and auditing are subject to legal regulations. Often, the two forms of ensuring the quality of accounting information are particularly perceived as mandatory requirement instead of as a necessity for certifying the information travelling between producer and user. The paper addresses issues which aim to highlight the need to organize the internal control and auditing of the accounting information from the perspective of the need to certify the accounting information for a responsible reporting. Moreover, through a study conducted on a sample of 301 companies in the Central Region of Romania, we also captured the managers’/directors’ opinion regarding the internal control and audit in terms of confidence, ensuring opportunities to valorise the accounting information and its usefulness for management.
Full Text Available The information and communication technologies advances made available enormous and vast amounts of information. This availability generates also significant risks to computer systems, information and to the critical operations and infrastructures they support. In spite of significant advances in the information security area many information systems are still vulnerable to inside or outside attacks. The existence of an internal audit for information system security increases the probability of adopting adequate security measures and preventing these attacks or lowering the negative consequences. The paper presents an exploratory study on informatics audit for information systems security.
Camm, Frank; Stecher, Brian M.
Empirical evidence of the effects of performance-based public management is scarce. This report describes a framework used to organize available empirical information on one form of performance-based management, a performance-based accountability system (PBAS). Such a system identifies individuals or organizations that must change their behavior…
Alspaugh, D. H.
This paper gives an overview of DYMCAS, the material control and accountability information system for the Y-12 National Security Complex. A common misconception, even within the DOE community, understates the nature and complexity of material control and accountability (MC and A) systems, likening them to parcel delivery systems tracking packages at various locations or banking systems that account for money, down to the penny. A major point set forth in this paper is that MC and A systems such as DYMCAS can be and often are very complex. Given accountability reporting requirements and the critical and sensitive nature of the task, no MC and A system can be simple. The complexity of site-level accountability systems, however, varies dramatically depending on the amounts, kinds, and forms of nuclear materials and the kinds of processing performed at the site. Some accountability systems are tailored to unique and highly complex site-level materials and material processing and, consequently, are highly complex systems. Sites with less complexity require less complex accountability systems, and where processes and practices are the same or similar, sites on the mid-to-low end of the complexity scale can effectively utilize a standard accountability system. In addition to being complex, a unique feature of DYMCAS is its integration with the site production control and manufacturing system. This paper will review the advantages of such integration, as well as related challenges, and make the point that the effectiveness of complex MC and A systems can be significantly enhanced through appropriate systems integration
Poulson, P.; Rasmusson, C.
The automated attendance accounting system (AAAS) was developed under the auspices of the Space Technology Applications Program. The task is basically the adaptation of a small digital computer, coupled with specially developed pushbutton terminals located in school classrooms and offices for the purpose of taking daily attendance, maintaining complete attendance records, and producing partial and summary reports. Especially developed for high schools, the system is intended to relieve both teachers and office personnel from the time-consuming and dreary task of recording and analyzing the myriad classroom attendance data collected throughout the semester. In addition, since many school district budgets are related to student attendance, the increase in accounting accuracy is expected to augment district income. A major component of this system is the real-time AAAS software system, which is described.
and necessary items that must be taken into account are pointed out by narrating two stories of e-commerce implementation processes in wholesale companies. The empirical evidence suggests the following: Managing the continued development on an operational level requires operational insight and understanding...
Full Text Available The capitalization of the information provided through the balance sheet should be one of the priorities of the organization’s manager. This is because the processed accounting information is the one that contributes to the setting of objectives and strategy and at the same time provides the necessary information capital for proper management of the activity. For these reasons, the article presents a series of financial constructions based on the accounting information provided through the financial accounting system and centralized in the balance sheet. The aim of the paper is to capture the benefits of using it by management and not to detail indicators / rates / tools in terms of calculation methods.
U.S. Environmental Protection Agency — The Reasonable Accommodation Information Tracking System (RAITS) is a case management system that allows the National Reasonable Accommodation Coordinator (NRAC) and...
Tao Kuang; Shanhong Zhu
The study built a simulation model for the study of food security information system relay protection. MATLAB-based simulation technology can support the analysis and design of food security information systems. As an example, the food security information system fault simulation, zero-sequence current protection simulation and transformer differential protection simulation are presented in this study. The case studies show that the simulation of food security information system relay protect...
Yusrina, Hasyyati; Mukhtaruddin, Mukhtaruddin; Fuadah, Luk Luk; Sulong, Zunaidah
The International Financial Reporting Standards (IFRS) initiated by International Accounting Standard Board (IASB) are principle-based standard that require extensive disclosure of financial statements and accounting information as compared to prior standard that is the Generally Accepted Accounting Principles (GAAP) to better reflect the overall quality of company’s performance. Therefore, the IFRS convergence is expected to improve the reliability of financial reporting by limiting opportun...
Full Text Available One of the board of directors' responsibilities is to monitor the quality of information disclosed in financial reports. The board's structural and compositional characteristics can affect the quality of reported accounting information. The aim of this study was to investigate the effects of the board's structural and compositional characteristics on the quality of accounting information of companies listed on the Brazilian Securities, Commodities, and Futures Exchange (Bolsa de Mercadorias e Futuros - BM&FBovespa. Specifically, the characteristics studied were the size and independence of the board of directors and separation of the roles of chairman and executive director. Accounting information relevance and earnings informativeness were used as proxies for the quality of accounting information. The sample included non-financial companies listed on the BM&FBovespa with annual stock market liquidity higher than 0.001, covering the period from 2008–2011. Data were collected from the Economática® database and directly from companies' annual reports and reference forms available on the Securities Commission (Comissão de Valores Mobiliários - CVM or BM&FBovespawebsites. Data analysis was undertaken using the multiple regression technique for calculating the models of accounting information relevance and earnings informativeness. The results reveal that, for companies that trade stocks on the BM&FBovespa in the Brazilian market, the characteristics of board independence and separation of the roles of chairman and executive director positively influence the quality of reported accounting information, specifically regarding the relevance of equity. Earnings informativeness is positively affected by board independence and negatively affected by larger board size (more than nine members. Overall, the results corroborate international studies such as those of Vafeas (2000, Firth, Fung, and Rui (2007, Ahmed, Hossain, and Adams (2006 and
Jensen, Tina Blegind; Kjærgaard, Annemette; Svejvig, Per
Institutional theory has proven to be a central analytical perspective for investigating the role of larger social and historical structures of Information System (IS) adaptation. However, it does not explicitly account for how organizational actors make sense of and enact IS in their local context...
Karma, I. G. M.; Susanti, J.
Sales and purchases of products on credit made by travel bureau companies require serious handling because it involves a lot of money and many parties. This research aims to build information systems to handle account payables and receivables related to the purchase and sale of tour packages on credit. The methodology is object-oriented approach, by using MS. Visual Basic. Net as a programming language and MySQL as its database package. As the results are the Account Receivable information system that is used to handle accounts receivable on agents who have purchased a tour package on credit for the guests it sends, and the Account Payable information system that is used to handle company’s account payable to suppliers who provided products or services to guests who purchase tour packages. Both of these systems handle the interrelated matter of a particular guest. Therefore, if both systems are integrated with the reservation system will be able to provide income statement on the reservation of certain guests.
Spraakman, Gary; O'Grady, Winifred; Askarany, Davood; Akroyd, Chris
Management accountants work in a computerized workplace with information technology (IT) for producing financial ledgers and for reporting. Thus, the role of the management accountant has shifted from capturing and recording transactions to analyzing business issues. The research question is: what IT knowledge and skills do employers require of…
... DEPARTMENT OF STATE [Public Notice 8080] Notification of Contact Information Change for the Benghazi Accountability Review Board SUMMARY: On October 1, 2012, the Department of State announced the formation of the Benghazi Accountability Review Board (ARB) in the Federal Register (FR Doc. 2012-24504...
White, Peter A.
When people make causal judgments from contingency information, a principal aim is to account for occurrences of the outcome. When 2 causes are under consideration, the capacity of either to account for occurrences is judged from how likely the cause is to be present when the outcome occurs and from the rate at which the outcome occurs when that…
The Laboratory is working for the Nuclear Regulatory Commission to improve the safeguarding of special nuclear material at nuclear fuel processing facilities, to provide a basis for improved regulations for material control and accounting systems, and to develop an assessment procedure for verifying compliance with these regulations. Early work included setting up a hierarchy of safeguard objectives and a set of measurable parameters with which systems performance to meet those objectives can be measured. Present work has focused on developing a computerized assessment procedure. We have also completed a test bed (based on a plutonium nitrate storage area) to identify and correct problems in the procedure and to show how this procedure can be used to evaluate the performance of an applicant's material control and accounting system
Hodgson, A.; van Praag, B.
In this paper, we test whether directors’ (corporate insiders) trading in Australia, based on accounting accruals, provides incremental information in forecasting a firm's economic performance. We determine that directors’ trading on negative accruals in larger firms has greater forecasting content
Fernando Maciel Ramos
Full Text Available The study aimed to analyze the relationship between the market risk and the quality of accounting information of Brazilian financial institutions. The variables used in the study were: (i volatility of the stock; (ii quality of information accounting index through disclosure; (iii size, profitability and debt. The survey sample consists of 55 organizations belonging to the financial segment of the BM&FBovespa. The results of multiple linear regression analysis demonstrated a significant compared to the proposed model with a power of explanation of 52.10%. The results converged to explain the study's assumption, resulting in a significant negative correlation between volatility and quality of accounting information, as well as volatility and size, and profitability. Starting from the main point, it is concluded that companies with a higher level of disclosure have lower volatility of stock returns, effecting thus cited and presumed importance attached by the market to the accounting information.
Essa, Samy A.G.; Dekker, Henri C.; Groot, Tom L.C.M.
Prior studies on buyer-supplier negotiations show that refined accounting information can enhance negotiation processes and outcomes. We extend these studies by considering the influence of payoff uncertainty, which is commonly present in negotiations. Payoff uncertainty can increase friction
This paper provides evidence to show that in the presence of imperfect formal institutions there is both a substitutional and a complementary relationship between accounting information and reputation, an informal institution. Empirical results using a sample of family firms listed in the Chinese A-share stock market from 2004 to 2007 show that in China, where the legal environment is far from perfect, the complementary relationship between reputation and accounting information is more pronounced than is the substitutional relationship. Thus, the aggregate effect is that a better reputation improves the usefulness of accounting information in debt contracts. Besides the aggregate effect, this paper also provides evidence of the substitutional and complementary relationships between reputation and accounting separately.
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
Nyland, Kari; Pettersen, Inger Johanne
This paper investigates the link between budgets, accounting information and the decisionmaking processes at both strategic and operational levels in a large Norwegian hospital, as this hospital now is facing the New Public Management reforms which are introduced in Norway. The study has examined the use of budget and accounting information in the management control process. The empirical data are based on interviews with key actors in the decision-making process at all management levels in t...
Vasile-Daniel CARDOȘ; Ildikó Réka CARDOȘ
Financial and internal auditors must cope with the challenge of performing their mission in technology enhanced environment. In this article we match the information technology description found in the International Federation of Accountants (IFAC) and the Institute of Internal Auditors (IIA) curricula against the Model Curriculum issued by the Information Systems Audit and Control Association (ISACA). By reviewing these three curricula, we matched the content in the ISACA Model Curriculum wi...
The Drinking Water State Revolving Fund (DWSRF) National Information Management System collects information that provide a record of progress and accountability for the program at both the State and National level.
The implementation of safeguards agreements has always involved governmental organizations to a greater or lesser extent, according to the practices of the State concerned. When the Safeguards Committee 1970 defined the structure and content of agreements required in connection with the Treaty on the Non-Proliferation of Nuclear Weapons, particular attention was paid to the contacts between States and the Agency during the implementation of such agreements. The basic idea was that in each State a national organization would, as far as possible, lay the foundations for international safeguards. Accordingly, NPT safeguards agreements contain the obligation of the State to establish and maintain a 'State's system of accountancy for and control of nuclear material'. The Agency document describing the structure and content of NPT safeguards agreements, INFCIRC/153, also known as the 'Blue Book', lays down the basic requirements for a State's system of accounting for and control of nuclear material - SSAC for short. The same document stipulates that the Agency in its safeguards work should take due account of the technical effectiveness of the SSAC. In practice, the effectiveness of SSACs may differ widely. To take due account of their effectiveness, the Agency has to analyse them, note the elements included in them and the requirements they meet, and consider the particular situations they are designed to cope with
Street, Chris N H; Kingstone, Alan
There is a bias towards believing information is true rather than false. The Spinozan account claims there is an early, automatic bias towards believing. Only afterwards can people engage in an effortful re-evaluation and disbelieve the information. Supporting this account, there is a greater bias towards believing information is true when under cognitive load. However, developing on the Adaptive Lie Detector (ALIED) theory, the informed Cartesian can equally explain this data. The account claims the bias under load is not evidence of automatic belief; rather, people are undecided, but if forced to guess they can rely on context information to make an informed judgement. The account predicts, and we found, that if people can explicitly indicate their uncertainty, there should be no bias towards believing because they are no longer required to guess. Thus, we conclude that belief formation can be better explained by an informed Cartesian account - an attempt to make an informed judgment under uncertainty. © 2016 The British Psychological Society.
Jackson, J.A.; Baston, M. Jr.; DeVer, E.A.
The Waste Accountability, Shipping and Packaging System (WASP) is a real-time computerized system designed and implemented by Mound Facility to meet the stringent packaging and reporting requirements of radioactive waste being shipped to burial sites. The system stores packaging data and inspection results for each unit and prepares all necessary documents at the time of shipment. Shipping data specific for each burial site are automatically prepared on magnetic tape for transmission to the computing center at that site. WASP has enabled Mound Facility to effectively meet the requirements of the burial sites, diminishing the possibility of being rejected from a site because of noncompliance
Schmitt, M.; Kschwendt, H.; Maxwell, A.G.; Littlejohn, M.
The entry into force of the Verification Agreement in early 1977, linked to the wish to update the old Euratom System created in 1959, required that a new Euratom system (Community Regulation) be established. The main aspects of this new system, together with the practical experience gained in one and a half years operation, are presented. Certain basic accounting principles incorporated in the Euratom system, which are somewhat different from IAEA principles, are discussed in detail. This includes the notion of accounting date, some correction procedure aspects as well as the continuous updating of the book inventory to the physical reality in form of inventory changes. The effect of these differences when comparing IAEA and Euratom data is also mentioned. Furthermore, certain of the verifications carried out routinely on the operator's reports as well as on the reports submitted by Euratom to IAEA, are described and quantifications are given. Some mention is also made of areas where Euratom's role goes beyond that of the IAEA, i.e. the reporting implications of accounting for material by origin and control of particular use of the materials as well as verification of ore production and processing activities. Finally, improvements and simplifications concerning reports to the IAEA are proposed. (author)
Lu Fei; Zhao Jia'ning
Based on finished information resources planning scheme for China sodium cooled experimental fast breeder reactor and the advanced information resources management solution concepts were applied, we got the building solution of CEFR information management systems. At the same time, the technical solutions of systems structures, logic structures, physical structures, development platforms and operation platforms for information resources management system in fast breeder reactors were developed, which provided programmatic introductions for development works in future. (authors)
Full Text Available Productivity growing, as well as reducing of operational costs in a company can be achieved by adopting a document management solutions. Such application will allow management and structured and efficient transmission of information within the organization.
Desai, B.N.; Kunte, P.D.; Bhargava, R.M.S.
Ocean study is inherently interdisciplinary and therefore calls for a controlled and integrated approach for information generation, processing and decision making. In this context, Indian National Oceanographic Data Centre (INODC) of National...
Badr, Elsheikh; Mohamed, Nazar A; Afzal, Muhammad Mahmood; Bile, Khalif Mohamud
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.
The theme of this bachelor thesis is Employee benefits in terms of accounting and taxation system. Some companies also include non-monetary bonuses as a way of rewarding their employees. Employee benefits substantially affect satisfaction, loyalty and motivation of all employees. The popularity of employee benefits is also supported by the effort of the companies to optimise taxes, which is the outcome of employee benefits. The main goal was to characterise employee benefits and to explain it...
A customer information system is a typical information management system. It involves three aspects, the backstage database establishment, the application development and the system maintenance. A car insurance information management system is based on browser/server structure. Microsoft SQL Server establishes the backstage database. Active Server Pages, from Microsoft as well is used as the interface layer. The objective of this thesis was to apply ASP to the dynamic storage of a web page...
This paper presents a brief overview of technical and software means involved in the system of accounting and control of nuclear materials (SSAC) in the Republic of Belarus. The existing SSAC and its main components are described, namely legal framework, requirements for accounting and control at the facility level, and reporting procedures. Further development of the SSAC is outlined along such lines as improvement of accounting information processing, measuring capabilities, training of personnel, upgrading of regulatory practice, and strengthening of international co-operation. The 2000 year problem concerning the SSAC is briefly addressed. (author)
Andreia Carpes Dani
Full Text Available Several changes in the legislation governing accounting practices of construction sector companies boosted the internationalization of information on revenues of customer contracts in accounting. Brazil has stood out for early voluntary adoption of IFRS15 standard. Thus, the study aims to determine the relationship between the quality of accounting information and the early adoption of IFRS 15 by Brazilian construction companies listed on BM &FBovespa. The study is characterized as descriptive, conducted through document analysis and quantitative approach. The sample consists of 23 companies in the construction sector. Were analyzed quarterly data from 2013 to 2015. For the data analysis was made using multiple linear regression with panel data, on the basis of accounting information for quality measurement model of value relevance proposed by Ohlson (1995. The survey results suggest that early adoption of IFRS15 helps to reduce the bias of non-comparability and inconsistencies that could exist previously, due to the adoption of different criteria for accounting of revenues on construction contracts. In addition, organizations that voluntarily adopt the rule in an attempt to account for and properly recognize customer contracts revenue, have greater informational relevance and meet market expectations. Thus, it can be said that the early adoption of information on revenue from construction contracts have relevance to the capital market, impacting the stock price after the publication of financial reports.
Full Text Available One of the key factors affecting the efficient use of resources, the increase of shareholders confidence in the managers of the company, the success in achieving objectives and economic efficiency is the system of corporate governance by which a company is managed and controlled. We cannot talk about a culture of corporate governance without thinking of the criteria of transparency, of responsibility in ensuring the accuracy of data from financial reports. Transparency is a prerequisite of good communication between the company and the interested parties. This paper examines the concepts of true image and fair value as premises of transparency of the accounting information in order to accomplish good corporate governance.
An on-line inventory system for a large storage and processing facility is planned. A terminal system will provide for interactive updating and information retrieval. The data base will contain information on inventory items and transactions, as well as process monitoring information and laboratory bookkeeping data. Access to the terminals, as well as the storage vaults, will be controlled by fingerprint comparison with a personnel identification data base. Bar code labels attached to each inventory item will be read by a light pen during physical inventories and when materials are transferred. The use of devices to continuously monitor and control storage locations within the vaults is planned. (U.S.)