WorldWideScience

Sample records for accounting methods final

  1. Computerized accounting methods. Final report

    International Nuclear Information System (INIS)

    1994-01-01

    This report summarizes the results of the research performed under the Task Order on computerized accounting methods in a period from 03 August to 31 December 1994. Computerized nuclear material accounting methods are analyzed and evaluated. Selected methods are implemented in a hardware-software complex developed as a prototype of the local network-based CONMIT system. This complex has been put into trial operation for test and evaluation of the selected methods at two selected ''Kurchatov Institute'' Russian Research Center (''KI'' RRC) nuclear facilities. Trial operation is carried out since the beginning of Initial Physical Inventory Taking in these facilities that was performed in November 1994. Operation of CONMIT prototype system was demonstrated in the middle of December 1994. Results of evaluation of CONMIT prototype system features and functioning under real operating conditions are considered. Conclusions are formulated on the ways of further development of computerized nuclear material accounting methods. The most important conclusion is a need to strengthen computer and information security features supported by the operating environment. Security provisions as well as other LANL Client/Server System approaches being developed by Los Alamos National Laboratory are recommended for selection of software and hardware components to be integrated into production version of CONMIT system for KI RRC

  2. 25 CFR 11.709 - Final account.

    Science.gov (United States)

    2010-04-01

    ... 25 Indians 1 2010-04-01 2010-04-01 false Final account. 11.709 Section 11.709 Indians BUREAU OF... Probate Proceedings § 11.709 Final account. (a) When the affairs of an estate have been fully administered, the executor or administrator shall file a final account with the court, verified by his or her oath...

  3. Specifics of accounting and final accounts by the hotels

    OpenAIRE

    Pavlasová, Lenka

    2008-01-01

    Hotel is an enterprise with a wide range of services for tourists and this thesis focuses on the description of the activities of the accounting point of view. In the first part of thesis I define the development of tourism, which of course belongs to the hotel. In the next part I attend to legislation, which is used in the operation of the hotel. I next describe the accounting specifics of the hotel activities, and finally dealing with the final accounts by the hotel.

  4. 20 CFR 404.1694 - Final accounting by the State.

    Science.gov (United States)

    2010-04-01

    ... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Final accounting by the State. 404.1694 Section 404.1694 Employees' Benefits SOCIAL SECURITY ADMINISTRATION FEDERAL OLD-AGE, SURVIVORS AND... § 404.1694 Final accounting by the State. The State will submit its final claims to us as soon as...

  5. 20 CFR 416.1094 - Final accounting by the State.

    Science.gov (United States)

    2010-04-01

    ... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Final accounting by the State. 416.1094 Section 416.1094 Employees' Benefits SOCIAL SECURITY ADMINISTRATION SUPPLEMENTAL SECURITY INCOME FOR THE... § 416.1094 Final accounting by the State. The State will submit its final claims to us as soon as...

  6. Econometric Methods within Romanian Quarterly National Accounts

    Directory of Open Access Journals (Sweden)

    Livia Marineta Drăguşin

    2013-04-01

    Full Text Available The aim of the present paper is to synthesise the main econometric methods (including the mathematical and statistical ones used in the Romanian Quarterly National Accounts compilation, irrespectively of Quarterly Gross Domestic Product (QGDP. These methods are adapted for a fast manner to operatively provide information about the country macroeconomic evolution to interested users. In this context, the mathematical and econometric methods play an important role in obtaining quarterly accounts valued in current prices and in constant prices, in seasonal adjustments and flash estimates of QGDP.

  7. Energy accounting for France in 2016 - Final data

    International Nuclear Information System (INIS)

    Moreau, Sylvain; Bottin, Anne; Carriere, Celine

    2017-12-01

    This brief report gives a global synthesis of the energy accounting data for France during the year 2016. The main conclusions of the study are: a 2 pc reduction of the energy independence in 2016 (due to the shutdown of several nuclear power plants); the reduction of energy transformation losses due to the lowering of nuclear power generation; a decrease in the final energy consumption (taking into consideration the climate variations); a global stability of energy consumption in the transportation sector; contrasted evolutions of energy consumption in the residential sector (depending on the energy source); a global price decrease for households; a decrease of energy consumption in the industrial sector; a small increase of the power consumption in French overseas territories

  8. Study of nuclear material accounting. Final report, July 1, 1976--April 1, 1977

    International Nuclear Information System (INIS)

    Siri, W.E.; Gozani, T.; Maly, J.

    1977-04-01

    The following topics are discussed: hierarchy of accountability measurements; survey of analytical methods; accuracies of analytical methods for material accountability; and vulnerability of accountability measurements

  9. Annual Financial Statements � the Final Products of Accounting

    Directory of Open Access Journals (Sweden)

    Genu Alexandru Caruntu

    2016-07-01

    Full Text Available Being a tool and a first class social stake in decision making, accounting language should be understood by all users in the national area, but also across national borders, which requires an internationalization of accounting language through standardization and harmonization. The expansion and multiplication of international economic relations in which commodity and capital markets are expanding at a rapid pace, ignoring national borders, due to globalization process, require that the accounting systems should ensure through the financial statements (balance sheet, profit and loss account, statement of changes in equity, cash flow statement, accounting policies and explanatory notes accounting information comparable between countries.

  10. 75 FR 63823 - Final Guidance, “Federal Greenhouse Gas Accounting and Reporting”

    Science.gov (United States)

    2010-10-18

    ... COUNCIL ON ENVIRONMENTAL QUALITY Final Guidance, ``Federal Greenhouse Gas Accounting and Reporting...''), entitled ``Federal Leadership in Environmental, Energy, and Economic Performance.'' 74 FR 52117, Oct. 8... emissions associated with agency operations. This Final Guidance, ``Federal Greenhouse Gas Accounting and...

  11. Project MAP: Model Accounting Plan for Special Education. Final Report.

    Science.gov (United States)

    Rossi, Robert J.

    The Model Accounting Plan (MAP) is a demographic accounting system designed to meet three major goals related to improving planning, evaluation, and monitoring of special education programs. First, MAP provides local-level data for administrators and parents to monitor the progress, transition patterns, expected attainments, and associated costs…

  12. Technology Transfer Program (TTP) Cost Accounting Final Report

    National Research Council Canada - National Science Library

    1980-01-01

    .... Shipbuilding Maritime Administration. The material contained herein was developed from the study of the Cost Accounting systems presently in operation in the shipyards of Ishikawajima-Harima Heavy Industries (IHI) of Japan...

  13. Method-MS. Final report

    Energy Technology Data Exchange (ETDEWEB)

    Skipperud, L.; Popic, J.M. (Norwegian Univ. of Life Science (UMB), Isotope Lab. (Norway)); Roos, P. (Technical Univ. of Denmark, Risoe National Lab. for Sustainable Energy, Roskilde (Denmark)); Salminen, S. (Univ. of Helsinki (UH) (Finland)); Nygren, U. (Swedish Defence Research Agency (FOI) (Sweden)); Sigmarsson, O.; Palsson, S.E. (Univ. of Iceland/Icelandic Radiation Protection Institute (Iceland))

    2011-05-15

    Radiometric determination methods, such as alpha spectrometry require long counting times when low activities are to be determined. Mass spectrometric techniques as Inductively Coupled Plasma Mass Spectrometry (ICP-MS), Thermal Ionisation Mass Spectrometry (TIMS) and Accelerator Mass Spectrometry (AMS) have shown several advantages compared to traditional methods when measuring long-lived radionuclides. Mass spectrometric methods for determination of very low concentrations of elemental isotopes, and thereby isotopic ratios, have been developed using a variety of ion sources. Although primarily applied to the determination of the lighter stable element isotopes and radioactive isotopes in geological studies, the techniques can equally well be applied to the measurement of activity concentrations of long-lived low-level radionuclides in various samples using 'isotope dilution' methods such as those applied in inductively coupled plasma mass spectrometry (ICP-MS). Due to the low specific activity of long-lived radionuclides, many of these are more conveniently detected using mass spectrometric techniques. Mass spectrometry also enables the individual determination of Pu-239 and Pu-240, which cannot be obtained by alpha spectrometry. Inductively Coupled Plasma Mass Spectrometry (ICP-MS) are rapidly growing techniques for the ultra-trace analytical determination of stable and long-lived isotopes and have a wide potential within environmental science, including ecosystem tracers and radio ecological studies. Such instrumentation, of course needs good radiochemical separation, to give best performance. The objectives of the project is to identify current needs and problems within low-level determination of long-lived radioisotopes by ICP-MS, to perform intercalibration and development and improvement of ICP-MS methods for the measurement of radionuclides and isotope ratios and to develop new methods based on modified separation chemistry applied to new

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

    Science.gov (United States)

    Buckhaults, Jessica; Fisher, Diane

    2011-01-01

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

  15. 26 CFR 1.1502-17 - Methods of accounting.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 12 2010-04-01 2010-04-01 false Methods of accounting. 1.1502-17 Section 1.1502... (CONTINUED) INCOME TAXES Computation of Separate Taxable Income § 1.1502-17 Methods of accounting. (a) General rule. The method of accounting to be used by each member of the group shall be determined in...

  16. 26 CFR 1.985-4 - Method of accounting.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Method of accounting. 1.985-4 Section 1.985-4...) INCOME TAXES Export Trade Corporations § 1.985-4 Method of accounting. (a) Adoption of election. The adoption of, or the election to use, a functional currency shall be treated as a method of accounting. The...

  17. 26 CFR 601.204 - Changes in accounting periods and in methods of accounting.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 20 2010-04-01 2010-04-01 false Changes in accounting periods and in methods of accounting. 601.204 Section 601.204 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INTERNAL REVENUE PRACTICE STATEMENT OF PROCEDURAL RULES Rulings and Other Specific Matters § 601.204 Changes in accounting periods...

  18. Methods for the accountability of uranium dioxide

    International Nuclear Information System (INIS)

    Stephens, F.B.; Gutmacher, R.G.; Ernst, K.; Harrar, J.E.; Turel, S.P.

    1975-06-01

    Procedures for the determination of the total U and the amount of 235 U isotope in UO 2 powder and pellets are given. Methods for U determination include coulometry, titration, and gravimetry. Surface-ionization mass spectroscopy is described for 235 U measurement. Spectrometric procedures are described for determining the impurity content in the UO 2 . (U.S.)

  19. Variable Costs Method. Application Variants Adapted to Romanian Accounting Plan

    Directory of Open Access Journals (Sweden)

    Gheorghe V. Lepadatu

    2009-09-01

    Full Text Available This article describes the variable costs method and its adaptation possibilities to the Romanian general accounting plan. There are described the three variants of the variable costs method and presented the methodological stages that are passing through managerial accounting using the 9th class “Management accounts”. The article is ending with the advantages and disadvantages of adaptation of variable costs method to the Romanian general accounting plan.

  20. USING FINANCIAL ACCOUNTING METHODS TO FURTHER DEVELOP AND COMMUNICATE ENVIRONMENTAL ACCOUNTING USING EMERGY

    Science.gov (United States)

    The idea that the methods and models of accounting and bookkeeping might be useful in describing, understanding, and managing environmental systems is implicit in the title of H.T. Odum's book, Environmental Accounting: Emergy and Environmental Decision Making. In this paper, I ...

  1. Student Preferences for Instructional Methods in an Accounting Curriculum

    Science.gov (United States)

    Abeysekera, Indra

    2015-01-01

    Student preferences among instructional methods are largely unexplored across the accounting curriculum. The algorithmic rigor of courses and the societal culture can influence these preferences. This study explored students' preferences of instructional methods for learning in six courses of the accounting curriculum that differ in algorithmic…

  2. Calibration of an accountability tank by bubbling pressure method: correction factors to be taken into account

    International Nuclear Information System (INIS)

    Cauchetier, Ph.

    1993-01-01

    To obtain the needed precision in the calibration of an accountability tank by bubbling pressure method, it requires to use very slow bubbling. The measured data (mass and pressure) must be transformed into physical sizes of the vessel (height and cubic capacity). All corrections to take in account (buoyancy, calibration curve of the sensor, density of the liquid, weight of the gas column, bubbling overpressure, temperature...) are reviewed and valuated. We give the used equations. (author). 3 figs., 1 tab., 2 refs

  3. Approaches to greenhouse gas accounting methods for biomass carbon

    International Nuclear Information System (INIS)

    Downie, Adriana; Lau, David; Cowie, Annette; Munroe, Paul

    2014-01-01

    This investigation examines different approaches for the GHG flux accounting of activities within a tight boundary of biomass C cycling, with scope limited to exclude all other aspects of the lifecycle. Alternative approaches are examined that a) account for all emissions including biogenic CO 2 cycling – the biogenic method; b) account for the quantity of C that is moved to and maintained in the non-atmospheric pool – the stock method; and c) assume that the net balance of C taken up by biomass is neutral over the short-term and hence there is no requirement to include this C in the calculation – the simplified method. This investigation demonstrates the inaccuracies in both emissions forecasting and abatement calculations that result from the use of the simplified method, which is commonly accepted for use. It has been found that the stock method is the most accurate and appropriate approach for use in calculating GHG inventories, however short-comings of this approach emerge when applied to abatement projects, as it does not account for the increase in biogenic CO 2 emissions that are generated when non-CO 2 GHG emissions in the business-as-usual case are offset. Therefore the biogenic method or a modified version of the stock method should be used to accurately estimate GHG emissions abatement achieved by a project. This investigation uses both the derivation of methodology equations from first principles and worked examples to explore the fundamental differences in the alternative approaches. Examples are developed for three project scenarios including; landfill, combustion and slow-pyrolysis (biochar) of biomass. -- Highlights: • Different approaches can be taken to account for the GHG emissions from biomass. • Simplification of GHG accounting methods is useful, however, can lead to inaccuracies. • Approaches used currently are often inadequate for practises that store carbon. • Accounting methods for emissions forecasting can be inadequate for

  4. Accountability methods for plutonium and uranium: the NRC manuals

    Energy Technology Data Exchange (ETDEWEB)

    Gutmacher, R.G.; Stephens, F.B.

    1977-09-28

    Four manuals containing methods for the accountability of plutonium nitrate solutions, plutonium dioxide, uranium dioxide and mixed uranium-plutonium oxide have been prepared by us and issued by the U.S. Nuclear Regulatory Commission. A similar manual on methods for the accountability of uranium and plutonium in reprocessing plant dissolver solutions is now in preparation. In the present paper, we discuss the contents of the previously issued manuals and give a preview of the manual now being prepared.

  5. Accountability methods for plutonium and uranium: the NRC manuals

    International Nuclear Information System (INIS)

    Gutmacher, R.G.; Stephens, F.B.

    1977-01-01

    Four manuals containing methods for the accountability of plutonium nitrate solutions, plutonium dioxide, uranium dioxide and mixed uranium-plutonium oxide have been prepared by us and issued by the U.S. Nuclear Regulatory Commission. A similar manual on methods for the accountability of uranium and plutonium in reprocessing plant dissolver solutions is now in preparation. In the present paper, we discuss the contents of the previously issued manuals and give a preview of the manual now being prepared

  6. The problem of accounting methods in connection to company valuation

    Directory of Open Access Journals (Sweden)

    Michaela Beranová

    2013-01-01

    Full Text Available Valuation of a company is not only a calculation but it represents complex set of processes which are mutually interconnected and which are more or less important in the process of company valuation in dependence of the value category inquired. One of these processes is the financial analysis which objective is not only to prove, subsequently the strategic analysis, going concern of a company, but its outcomes are the starting-point of financial plan preparation that is needed in order to apply income-based methods of company valuation. It is generally accepted that results of financial ratios differ in implications of applied accounting methods. The objective of this paper is to frame an influence of accounting methods on the income-based value of a company while the stress is put on the methods of inventory measurement in the context of both, in context of the Czech accounting law as well as of the International Financial Reporting Standards.

  7. What is the best accounting method for financial assets?

    OpenAIRE

    Carvalho, Francisco Albino de

    2012-01-01

    A Work Project, presented as part of the requirements for the Award of a Masters Degree in Finance from the NOVA – School of Business and Economics The possibility to fulfill the lack of studies comparing methods for financial assets accounting at fair value in terms of value relevance for investors is the main contribution of this research. Such contribution is emphasized by the importance of assessing how well accounting amounts reflect information used by investors. This study compares ...

  8. Principles and methods of managerial cost-accounting systems.

    Science.gov (United States)

    Suver, J D; Cooper, J C

    1988-01-01

    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.

  9. 76 FR 53819 - Methods of Accounting Used by Corporations That Acquire the Assets of Other Corporations; Correction

    Science.gov (United States)

    2011-08-30

    ... DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [TD 9534] RIN 1545-BD81 Methods of Accounting Used by Corporations That Acquire the Assets of Other Corporations; Correction AGENCY... describes corrections to final regulations (TD 9534) relating to the methods of accounting, including the...

  10. Accounting methodical approaches of business entities in comparisson to bank accounting and to insurance company accounting in the Czech Republic

    Directory of Open Access Journals (Sweden)

    Jana Gláserová

    2010-01-01

    Full Text Available Bank and insurance must follow the ACT on Accounting No.563/1991 in their financial statement preparation. Banks must use the special decree of Ministry of Finance for Banks and other financial institution due to their special operations and requirements Czech National Bank. The methodical approach to the valuation and recording of basic items balance sheet in banks and other financial institutions are compatible with IAS/IFRS. As well insurances must use special decree of Ministry of Finance for Insurances due to their special operations – cession of insurance. The paper is concerned with the basic items of balance sheet banks and insurances and its comparations with balance sheets of other business entities.

  11. Accountability

    Science.gov (United States)

    Fielding, Michael; Inglis, Fred

    2017-01-01

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

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

    Directory of Open Access Journals (Sweden)

    Francisco J. Romero Carrasquillo

    2013-11-01

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

  13. Reactor kinetics methods development. Final report

    International Nuclear Information System (INIS)

    Hansen, K.F.; Henry, A.F.

    1978-01-01

    This report is a qualitative summary of research conducted at MIT from 1967 to 1977 in the area of reactor kinetics methods. The objectives of the research were to find methods of integration of various mathematical models of nuclear reactor transients. From the beginning the work was aimed at numerical integration methods. Specific areas of research, discussed in more detail following, included: integration of multigroup diffusion theory models by finite difference and finite element methods; response matrix and nodal methods; coarse-mesh homogenization; and special treatment of boundary conditions

  14. Greenhouse effect gases: reduction challenges and accounting methods

    International Nuclear Information System (INIS)

    Dumergues, Laurent

    2012-01-01

    In this article, the author first proposes an overview of strategic challenges related to the reduction of greenhouse gas emissions. He indicates and discusses the various economic consequences of climate change. These consequences can be environmental (issues ranging from a loss of biodiversity to agriculture), social (from climate refugees to tourism), and economic (from climate disasters to insurance). He focuses on the issue of energy (oil at the base of our economy, carbon contents) and discusses competition issues (an always more demanding regulation, and unavoidable practices). In the second part, he proposes an overview of methods of accounting of greenhouse effect gases, and discusses how to perform an emission inventory

  15. Direct methods for seismic profiling. Final report

    Energy Technology Data Exchange (ETDEWEB)

    Bleistein, N.; Cohen, J.K.; Hagin, F.G.

    1979-12-12

    A coordinated research program in inverse problems was concluded. The program evolved from formulation to analytical solution to implemented computer algorithms. There were two main lines of research in this program: a velocity inversion method, with application to seismic exploration, and a physical optics inverse scattering method for reflector mapping, with application to nondestructive evaluation. In each case, computer algorithms based on the theoretical results were tested on real or testbed data from the area of the cited application. Research goals of both a theoretical and practical nature were achieved. 34 figures.

  16. CHAPTER 14: FINANCIAL ACCOUNTING METHODS TO FURTHER DEVELOP AND COMMUNICATE ENVIRONMENTAL ACCOUNTING USING EMERGY

    Science.gov (United States)

    Development of the concepts of emergy and transformity established a medium (emergy) for accounting that made it possible to express economic and environmental work of all kinds on a common basis as solar emjoules. Environmental accounting using emdollars, a combined emergy-monet...

  17. Method-MS, final report 2010

    DEFF Research Database (Denmark)

    Skipperud, Lindis; Popic, Jelena M.; Roos, Per

    applied to the determination of the lighter stable element isotopes and radioactive isotopes in geological studies, the techniques can equally well be applied to the measurement of activity concentrations of long-lived low-level radionuclides in various samples using “isotope dilution” methods...... such as those applied in inductively coupled plasma mass spectrometry (ICP-MS). Due to the low specific activity of long-lived radionuclides, many of these are more conveniently detected using mass spectrometric techniques. Mass spectrometry also enables the individual determination of Pu-239 and Pu-240, which...

  18. Isotope correlations for safeguards surveillance and accountancy methods

    International Nuclear Information System (INIS)

    Persiani, P.J.; Kalimullah.

    1983-01-01

    Isotope correlations corroborated by experiments, coupled with measurement methods for nuclear material in the fuel cycle have the potential as a safeguards surveillance and accountancy system. The US/DOE/OSS Isotope Correlations for Surveillance and Accountancy Methods (ICSAM) program has been structured into three phases: (1) the analytical development of Isotope Correlation Technique (ICT) for actual power reactor fuel cycles; (2) the development of a dedicated portable ICT computer system for in-field implementation, and (3) the experimental program for measurement of U, Pu isotopics in representative spent fuel-rods of the initial 3 or 4 burnup cycles of the Commonwealth Edison Zion -1 and -2 PWR power plants. Since any particular correlation could generate different curves depending upon the type and positioning of the fuel assembly, a 3-D reactor model and 2-group cross section depletion calculation for the first cycle of the ZION-2 was performed with each fuel assembly as a depletion block. It is found that for a given PWR all assemblies with a unique combination of enrichment zone and number of burnable poison rods (BPRs) generate one coincident curve. Some correlations are found to generate a single curve for assemblies of all enrichments and number of BPRs. The 8 axial segments of the 3-D calculation generate one coincident curve for each correlation. For some correlations the curve for the full assembly homogenized over core-height deviates from the curve for the 8 axial segments, and for other correlations coincides with the curve for the segments. The former behavior is primarily based on the transmutation lag between the end segment and the middle segments. The experimental implication is that the isotope correlations exhibiting this behavior can be determined by dissolving a full assembly but not by dissolving only an axial segment, or pellets

  19. Isotope correlations for safeguards surveillance and accountancy methods

    International Nuclear Information System (INIS)

    Persiani, P.J.; Kalimullah.

    1982-01-01

    Isotope correlations corroborated by experiments, coupled with measurement methods for nuclear material in the fuel cycle have the potential as a safeguards surveillance and accountancy system. The ICT allows the verification of: fabricator's uranium and plutonium content specifications, shipper/receiver differences between fabricator output and reactor input, reactor plant inventory changes, reprocessing batch specifications and shipper/receiver differences between reactor output and reprocessing plant input. The investigation indicates that there exist predictable functional relationships (i.e. correlations) between isotopic concentrations over a range of burnup. Several cross-correlations serve to establish the initial fuel assembly-averaged compositions. The selection of the more effective correlations will depend not only on the level of reliability of ICT for verification, but also on the capability, accuracy and difficulty of developing measurement methods. The propagation of measurement errors through the correlations have been examined to identify the sensitivity of the isotope correlations to measurement errors, and to establish criteria for measurement accuracy in the development and selection of measurement methods. 6 figures, 3 tables

  20. CONVERSION OF FOREIGN COMPANIES ACCOUNTS IN THE ACCOUNT CONSOLIDATION PROCESS IN ROMANIA UNDER THE CLOSING RATE METHOD

    Directory of Open Access Journals (Sweden)

    Mariana BANUTA

    2017-12-01

    Full Text Available The article approaches a topical theme of debate both in the professional academic environment and especially in the economic practice, i.e. the manner of converting the accounts of foreign companies in the account consolidation process, in Romania. We analyse the conditions of applying the accounting regulations related to the consolidation of accounts, in Romania, focusing on the manner of converting the accounts of the foreign companies according to Order no. 1802/2014 approving the accounting regulations on individual annual financial statements and consolidated annual financial statements and to the International Financial Reporting Standards (IFRS. We focused on the presentation of the practical method of applying the conversion of the accounts of the foreign companies according to the closing rate method, because irrespective of the accounting referential applied by the parent company for consolidation, this method occurs in the pre-consolidation stage, if the group leader has affiliates abroad, and the individual financial statements of the companies in the consolidation perimeter have different disclosure currencies.

  1. Effectiveness of Pavement Management System and its Effects to the Closing of Final Account in Construction Project in Malaysia

    Science.gov (United States)

    Zakaria, Zarabizan; Ismail, Syuhaida; Yusof, Aminah Md

    2013-04-01

    Federal roads maintenance needs a systematic and effective mechanism to ensure that the roads are in good condition and provide comfort to the road user. In implementing effective maintenance, budget is main the factor limiting this endeavor. Thus Public Works Department (PWD) Malaysia used Highway Development and Management (HDM-4) System to help the management of PWD Malaysia in determining the location and length of the road to be repaired according to the priority based on its analysis. For that purpose, PWD Malaysia has applied Pavement Management System (PMS) which utilizes HDM-4 as the analysis engine to conduct technical and economic analysis in generating annual work programs for pavement maintenance. As a result, a lot of feedback and comment have been received from Supervisory and Roads Maintenance Unit (UPPJ) Zonal on the accuracy of the system output and problems that arise in the closing of final account. Therefore, the objective of this paper is to evaluate current system accuracy in terms of generating the annual work program for periodic pavement maintenance, to identify factors contributing to the system inaccuracy in selecting the location and length of roads that require for treatment and to propose improvement measures for the system accuracy. The factors affecting the closing of final account caused by result received from the pavement management system are also defined. The scope of this paper is on the existing HDM-4 System which cover four states specifically Perlis, Selangor, Kelantan and Johor which is analysed via the work program output data for the purpose of evaluating the system accuracy. The method used in this paper includes case study, interview, discussion and analysis of the HDM-4 System output data. This paper has identified work history not updated and the analysis is not using the current data as factors contributing to the system accuracy. From the result of this paper, it is found that HDM-4's system accuracy used by PWD

  2. Statistical methods in nuclear material accountancy: Past, present and future

    International Nuclear Information System (INIS)

    Pike, D.J.; Woods, A.J.

    1983-01-01

    The analysis of nuclear material inventory data is motivated by the desire to detect any loss or diversion of nuclear material, insofar as such detection may be feasible by statistical analysis of repeated inventory and throughput measurements. The early regulations, which laid down the specifications for the analysis of inventory data, were framed without acknowledging the essentially sequential nature of the data. It is the broad aim of this paper to discuss the historical nature of statistical analysis of inventory data including an evaluation of why statistical methods should be required at all. If it is accepted that statistical techniques are required, then two main areas require extensive discussion. First, it is important to assess the extent to which stated safeguards aims can be met in practice. Second, there is a vital need for reassessment of the statistical techniques which have been proposed for use in nuclear material accountancy. Part of this reassessment must involve a reconciliation of the apparent differences in philosophy shown by statisticians; but, in addition, the techniques themselves need comparative study to see to what extent they are capable of meeting realistic safeguards aims. This paper contains a brief review of techniques with an attempt to compare and contrast the approaches. It will be suggested that much current research is following closely similar lines, and that national and international bodies should encourage collaborative research and practical in-plant implementations. The techniques proposed require credibility and power; but at this point in time statisticians require credibility and a greater level of unanimity in their approach. A way ahead is proposed based on a clear specification of realistic safeguards aims, and a development of a unified statistical approach with encouragement for the performance of joint research. (author)

  3. Asymptotic-induced numerical methods for conservation laws. Final report

    International Nuclear Information System (INIS)

    Garbey, M.; Scroggs, J.S.

    1990-12-01

    Asymptotic-induced methods are presented for the numerical solution of hyperbolic conservation laws with or without viscosity. The methods consist of multiple stages. The first stage is to obtain a first approximation by using a first-order method, such as the Godunov scheme. Subsequent stages of the method involve solving internal-layer problems identified by using techniques derived via asymptotics. Finally, a residual correction increases the accuracy of the scheme. The method is derived and justified with singular perturbation techniques

  4. Cost Accounting Methods and Calculation Agricultural Products` Cost

    Directory of Open Access Journals (Sweden)

    Saule B. Spatayeva

    2015-04-01

    Full Text Available In the condition of the current market the effective manage of expenses and calculation accountancy of cost production in agriculture must be aimed to control for resources usage at any level of technology process and getting the accountancy database needed for gaining the management targets.The improving the technologies and set up aspects of business entity activity, taken place for the last decades, which caused a significant influence on condition and structure expenses but could not provide the increase of economic effectiveness in agriculture.

  5. Accounting for Heterogeneity in Hedging Behavior: Comparing & Evaluating Grouping Methods

    NARCIS (Netherlands)

    Pennings, J.M.E.; Garcia, P.; Irwin, S.H.

    2011-01-01

    Abstract Heterogeneity, i.e., the notion that individuals respond differently to economic stimuli, can have profound consequences for the interpretation of behavior and the formulation of agricultural policy. This paper compares and evaluates three grouping techniques that can be used to account for

  6. 26 CFR 1.381(c)(4)-1 - Method of accounting.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 4 2010-04-01 2010-04-01 false Method of accounting. 1.381(c)(4)-1 Section 1... TAX (CONTINUED) INCOME TAXES Insolvency Reorganizations § 1.381(c)(4)-1 Method of accounting. (a... section 381(a) applies, an acquiring corporation shall use the same method of accounting used by the...

  7. 76 FR 45673 - Methods of Accounting Used by Corporations That Acquire the Assets of Other Corporations

    Science.gov (United States)

    2011-08-01

    ... of Accounting Used by Corporations That Acquire the Assets of Other Corporations AGENCY: Internal... regulations relating to the methods of accounting, including the inventory methods, to be used by corporations... liquidations. These regulations clarify and simplify the rules regarding the accounting methods to be used...

  8. General method for final focus system design for circular colliders

    Directory of Open Access Journals (Sweden)

    Riccardo de Maria

    2008-03-01

    Full Text Available Colliders use final focus systems to reduce the transverse beam sizes at the interaction point in order to increase collision event rates. The maximum focal strength (gradient of the quadrupoles, and the maximum beam size in them, together limit the beam size reduction that is possible. The goal of a final focus system design is to find the best compromise between quadrupole aperture and quadrupole gradient, for the magnet technology that is used. This paper develops a design method that identifies the intrinsic limitations of a final focus system, validates the results of the method against realistic designs, and reports its application to the upgrade of the Large Hadron Collider final focus.

  9. Methods of Verification, Accountability and Control of Special Nuclear Material

    International Nuclear Information System (INIS)

    Stewart, J.E.

    1999-01-01

    This session demonstrates nondestructive assay (NDA) measurement, surveillance and analysis technology required to protect, control and account (MPC and A) for special nuclear materials (SNM) in sealed containers. These measurements, observations and analyses comprise state-of-the art, strengthened, SNM safeguards systems. Staff member specialists, actively involved in research, development, training and implementation worldwide, will present six NDA verification systems and two software tools for integration and analysis of facility MPC and A data

  10. A new method for energy accounting in interconnected operations

    International Nuclear Information System (INIS)

    Navid, Taghizadegan; Navid, Taghizadegan; Naser, Tabatabaei; Ahmad Reza, Zentabchi; Majid, Mollazadeh

    2005-01-01

    Full text : The measurement of electrical energy supplied to customers or purchased from and delivered to interconnected power systems is of paramount importance in power system operations. Accurate measurement of energy delivered to customers or received from and delivered to other systems is necessary to ensure that billing is correct. energy transferred between systems also must be properly measured and accounted for to ensure that agreed-upon schedules are being met and that each system meets its obligation to match generation with load on a moment-to-moment basis

  11. Executive summary of the special safeguards study on material control and accounting systems. Final report

    International Nuclear Information System (INIS)

    1975-01-01

    This report assesses the feasibility of real-time systems applied to mixed-oxide fuel rod fabrication. Their interaction with other material control and accounting measures are considered. Economics, effectiveness, and acceptance factors are discussed. A cost-benefit evaluation is made and recommendations given for safeguards improvements

  12. A Management Study of the MCPS Accounting System and Certain Related Financial Services Functions. Final Report.

    Science.gov (United States)

    Young (Arthur) and Co., Washington, DC.

    Several years ago, Montgomery County Public Schools (MCPS) began a Management Operations Review and Evaluation (MORE) of the entire school system, excluding school-based instruction. This MORE study is an evaluation of MCPS's current accounting system and certain related financial services functions within the Department of Financial Services. In…

  13. A Method for Accounting for Risk in Lending

    National Research Council Canada - National Science Library

    Kobylski, Gerald

    1997-01-01

    ..., or decreased to increase competitiveness? Many lending institutions, specifically furniture retailers, do not use scientific methods for determining their risk of payment defaults on loans to customers...

  14. Economic and Financial Diagnosis - Fundamental Method in Management Accounting

    Directory of Open Access Journals (Sweden)

    Riana Iren RADU

    2012-11-01

    Full Text Available The purpose of the „financial analysis - financial diagnosis phrase is to characterize in a more relevant and more conservative manner the company situation, in order to develop, based on optimal decisions for the establishment and use of resources” . Analysis of company's financial position at a time, usually at the end of the year, permits to assess the size and development of heritage, and making judgments on how to achieve financial balance. In this paper an analysis is made based on diagnostic key economic and financial indicators, calculated using information from the balance sheet and profit and loss account in the period 2006-2011 to Navrom Company Galati, to can measurable effects of the economic crisis on the company.

  15. CORRECTING ACCOUNTING RESULTS OF TENSIONS USING FEM BY HSS METHOD

    Directory of Open Access Journals (Sweden)

    D. O. Bannikov

    2011-05-01

    Full Text Available The usage of the Hot Spot Stress (HSS method by means of linear surface extrapolation (LSE approach was analyzed for the correction of results of the Finite-Element Method (FEM in case of singularity of stresses. The given examples of structures and testing examples were computed on the base of design-and-computation software SCAD for Windows (version 11.3.

  16. Evolution of calculation methods taking into account severe accidents

    International Nuclear Information System (INIS)

    L'Homme, A.; Courtaud, J.M.

    1990-12-01

    During the first decade of PWRs operation in France the calculation methods used for design and operation have improved very much. This paper gives a general analysis of the calculation methods evolution in parallel with the evolution of safety approach concerning PWRs. Then a comprehensive presentation of principal calculation tools is presented as applied during the past decade. An effort is done to predict the improvements in near future

  17. An independent method for input accountability in reprocessing plants : magnesium tracer technique for the accountability of plutonium (MAGTRAP)

    International Nuclear Information System (INIS)

    Mathews, C.K.; Jain, H.C.; Chitambar, S.A.; Kavimandan, V.D.; Aggarwal, S.K.

    1975-01-01

    A new technique 'MAGTRAP' for the measurement of the total plutonium in an accountability tank is described which does not require knowledge of either the total volume of solution in the tank or the size of the sample aliquot. The method depends on the addition of natural magnesium as a tracer and the subsequent isotope dilution of an aliquot using a spike with known 26 Mg/ 242 Pu ratio. Using only the isotopic ratios of 26 Mg/ 24 Mg and 239 Pu/ 242 Pu in the mixture, the quantity of the plutonium in the accountability tank can be calculated. In order to correct for magnesium blank, an additional measurement is required before tracer addition. The magnesium tracer technique can also be used to check the volume (or weight) calibration of the tank. Several experiments were carried out in the input accountability tank of the Fuel Reprocessing Plant at Tarapur to assess the accuracy of this method. The weight (or volume) of the solution in the tank could be measured independently with an accuracy of better than 0.5%. An experiment was also conducted to measure the total uranium in the accountability tank using MAGTRAP. The accuracy was better than 1%. The tracer technique was also used to arrive at optimum sparging times to ensure the homogeneity of the solution in the tank. Chemical procedures developed for the separation of plutonium and magnesium from dissolver solutions are also discussed. (author)

  18. A well test analysis method accounting for pre-testoperations

    Energy Technology Data Exchange (ETDEWEB)

    Silin, D.B.; Tsang, C.-F.

    2003-06-13

    We propose to use regular monitoring data from a productionor injection well for estimating the formation hydraulic properties inthe vicinity of the wellbore without interrupting the operations. In ourapproach, we select a portion of the pumping data over a certain timeinterval and then derive our conclusions from analysis of these data. Adistinctive feature of the proposed approach differing it formconventional methods is in the introduction of an additional parameter,an effective pre-test pumping rate. The additional parameter is derivedbased on a rigorous asymptotic analysis of the flow model. Thus, weaccount for the non-uniform pressure distribution at the beginning oftesting time interval caused by pre-test operations at the well. Bysynthetic and field examples, we demonstrate that deviation of thematching curve from the data that is usually attributed to skin andwellbore storage effects, can also be interpreted through this newparameter. Moreover, with our method, the data curve is matched equallywell and the results of the analysis remain stable when the analyzed datainterval is perturbed, whereas traditional methods are sensitive to thechoice of the data interval. A special efficient minimization procedurehas been developed for searching the best fitting parameters. We enhancedour analysis above with a procedure of estimating ambient reservoirpressure and dimensionless wellbore radius. The methods reported herehave been implemented in code ODA (Operations Data Analysis). A betaversion of the code is available for free testing and evaluation tointerested parties.

  19. Problem aspects of the methodical regulating of сost accounting in agricultural enterprises

    OpenAIRE

    GRYNCHYSHYN Y.M.

    2011-01-01

    The analysis of the state of expenses accounting in agricultural enterprises and him normative providing is conducted. Grouping of expenses in Methodical recommendations from planning, accounting and calculation of products and statistical reports is compared. The necessity of improving of the methodical providing of administrative accounting for agricultural enterprises is grounded. A conclusion about the necessity of successive logical connection between the methodical providing of expenses...

  20. An Assessment of the Effects of Teaching Methods on Academic Performance of Students in Accounting Courses

    Science.gov (United States)

    Hosal-Akman, Nazli; Simga-Mugan, Can

    2010-01-01

    This study explores the effect of teaching methods on the academic performance of students in accounting courses. The study was carried out over two semesters at a well-known university in Turkey in principles of financial accounting and managerial accounting courses. Students enrolled in the courses were assigned to treatment and control groups.…

  1. Study of nuclear material accounting. Final report, July 1, 1976--April 1, 1977

    International Nuclear Information System (INIS)

    Siri, W.E.; Ruderman, H.; Winsen, J.; Dresher, M.

    1977-04-01

    The basic result of this study was to affirm the utility of material accounting as a tool for safeguards purposes. Periodic inventories and proper interpretation of material unaccounted for (MUF) can be an effective procedure for estimating diversion and taking necessary follow-on action. We have developed a new approach in this study based upon the theory of games that eliminates many of the deficiencies of the classical statistical hypothesis testing approach. This new approach explicitly considers a malevolent Diverter as a basic ingredient of the analysis. This permits a different and more effective interpretation of MUF for safeguards purposes. At the present time MUF interpretation for major nuclear facilities cannot adequately support statements about diversion. Consequently NRC does not rely solely on MUF analysis for such statements. Diversion statements now are primarily based upon other safeguards systems and information. However, the game theoretic approach can make the periodic inventory-MUF concept work better for safeguards. With its use, MUF data by itself can be useful in directly interpreting possible unauthorized diversion of special nuclear material

  2. 5 CFR 610.404 - Requirement for time-accounting method.

    Science.gov (United States)

    2010-01-01

    ... 5 Administrative Personnel 1 2010-01-01 2010-01-01 false Requirement for time-accounting method. 610.404 Section 610.404 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT CIVIL SERVICE... subpart shall establish a time-accounting method that will provide affirmative evidence that each employee...

  3. 7 CFR 1781.21 - Borrower accounting methods, management, reporting, and audits.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 12 2010-01-01 2010-01-01 false Borrower accounting methods, management, reporting... DEVELOPMENT (RCD) LOANS AND WATERSHED (WS) LOANS AND ADVANCES § 1781.21 Borrower accounting methods, management, reporting, and audits. These activities will be handled in accordance with the provisions of...

  4. 7 CFR 1942.128 - Borrower accounting methods, management reports and audits.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 13 2010-01-01 2009-01-01 true Borrower accounting methods, management reports and audits. 1942.128 Section 1942.128 Agriculture Regulations of the Department of Agriculture (Continued... Rescue and Other Small Community Facilities Projects § 1942.128 Borrower accounting methods, management...

  5. Final Report: Symposium on Adaptive Methods for Partial Differential Equations

    Energy Technology Data Exchange (ETDEWEB)

    Pernice, M.; Johnson, C.R.; Smith, P.J.; Fogelson, A.

    1998-12-10

    OAK-B135 Final Report: Symposium on Adaptive Methods for Partial Differential Equations. Complex physical phenomena often include features that span a wide range of spatial and temporal scales. Accurate simulation of such phenomena can be difficult to obtain, and computations that are under-resolved can even exhibit spurious features. While it is possible to resolve small scale features by increasing the number of grid points, global grid refinement can quickly lead to problems that are intractable, even on the largest available computing facilities. These constraints are particularly severe for three dimensional problems that involve complex physics. One way to achieve the needed resolution is to refine the computational mesh locally, in only those regions where enhanced resolution is required. Adaptive solution methods concentrate computational effort in regions where it is most needed. These methods have been successfully applied to a wide variety of problems in computational science and engineering. Adaptive methods can be difficult to implement, prompting the development of tools and environments to facilitate their use. To ensure that the results of their efforts are useful, algorithm and tool developers must maintain close communication with application specialists. Conversely it remains difficult for application specialists who are unfamiliar with the methods to evaluate the trade-offs between the benefits of enhanced local resolution and the effort needed to implement an adaptive solution method.

  6. Economic Valuation Methods: The Perception of the Accountants of the Hydroeletric Power Sector in Brazil

    Directory of Open Access Journals (Sweden)

    Aracéli Cristina de S. Ferreira

    2015-12-01

    Full Text Available The aim of the present study was to verify how accountants perceive the electric power companies in Brazil, regarding the use of economic valuation methods for measuring environmental impacts on hydroelectric power generation. These methods would be used in the internalisation of impacts in compliance with accounting theory criteria of recognition, measurement and disclosure of relevant economic activities. This is an exploratory study based on the conclusion regarding the collected data from a questionnaire answered by accountants, who worked in the electric power sector and were members of the Brazilian Electric Power Sector Accountants Association (ABRACONEE. The research showed that 74% of respondents were accountants or accounting analysts, 92% of them believed that companies should account for (internalise environmental impacts caused by their activities, and 75% of them believed that this task should be based on detailed and specific norms determining what should be done and when and how to do it. Despite their high level of accounting knowledge and complete familiarity with the changes determined by the Brazilian Securities Commission, respondents adopted a conservative stance in relation to the use of estimated values or those obtained in hypothetical markets. The study revealed the existence of a vast field of research that has yet to be explored by accounting in the field of environmental accounting, especially in terms of both measurement and recognition of environmental impacts caused by diverse economic activities

  7. Accounting reflection of expenses on goods quality: theoretical and methodic support

    OpenAIRE

    Пархоменко, В. М.

    2011-01-01

    Peculiarities of accounting reflection and legal support of expenses on goods quality have been researched. Ways of their improvement on the basis of developed methods of accounting for expenses on quality have been suggested as well as the stages of their performance have been grounded 

  8. Carbon footprint of five pig diets using three land use change accounting methods

    NARCIS (Netherlands)

    Meul, M.; Ginneberge, C.; Middelaar, van C.E.; Boer, de I.J.M.; Fremaut, D.; Haesaert, G.

    2012-01-01

    The aim of our study was to estimate the carbon footprint (CFP) of five diets for fattening pigs in Europe, using three land use change accounting methods: (i) reference CFP excluding emissions from land use change (LUC); (ii) CFP taking into account emissions from direct LUC and (iii) CFP including

  9. A sociological perspective on "the unmotivated client": public accountability and professional work methods in vocational rehabilitation.

    Science.gov (United States)

    van Hal, Lineke; Meershoek, Agnes; Nijhuis, Frans; Horstman, Klasien

    2013-05-01

    This study aims at a sociological understanding of the concept of (un)motivation in order to provide clues for improving vocational rehabilitation (VR) support. (Un)motivation is understood as the product of the interaction between clients and professionals in an institutional context. To gain better understanding of this construction of (un)motivation, in depth-interviews are held with 14 VR professionals. Based on the stories professionals told about their professional practices, we analysed the ways in which they guide their clients during their VR path within the institutional context of the Dutch welfare state. "The unmotivated client" is a judgment that arises in the interaction between professional and client if the institutional goals of VR are not achieved. Two work methods are distinguished in which this judgment takes shapes in various ways, namely "Professional as a Signpost" and "Professional as a Personal Guide". Professionals work in a dichotomous public accountability framework with a strong focus on labour participation. This causes professionals to look for ways out of VR paths in which labour participation is not achieved. The construction of "the unmotivated client" is such a way out. An alternative way out is to explicitly value clients' (intermediary) achievements. • In vocational rehabilitation (VR) there exists the risk that a perceived lack of motivation is only considered a personal problem in stead of a social issue. • Reconsideration of the public accountability framework of VR may lead to more inclusive VR support in which a differentiated concept of participation is valued. • Lessons can be drawn from the articulation of achievements made in VR paths that are now considered unsuccessful. • For more inclusive VR support, the specific situation and situated needs of clients need to be taken as a starting point instead of a primary focus on the final goal of labour participation.

  10. Potentials and integral relations in convolution method generalized on account of exchange

    International Nuclear Information System (INIS)

    Krutov, V.A.; Krutova, L.A.

    1991-01-01

    Contribution of internucleon force spin-dependenting components to the exchange part of the Hartree-Fock potential is considered. Hartree-Fock potential localization for deformed nuclei within the framework of conduction method generalized for exchange accounting is conducted

  11. Economic Valuation Methods: The Perception of the Accountants of the Hydroeletric Power Sector in Brazil

    OpenAIRE

    Aracéli Cristina de S. Ferreira; Hélio Arthur Irigaray

    2015-01-01

    The aim of the present study was to verify how accountants perceive the electric power companies in Brazil, regarding the use of economic valuation methods for measuring environmental impacts on hydroelectric power generation. These methods would be used in the internalisation of impacts in compliance with accounting theory criteria of recognition, measurement and disclosure of relevant economic activities. This is an exploratory study based on the conclusion regarding the collected data from...

  12. The Methodical Approach to the Cost-Accounting of the Restaurant Businesses with Catering Functions

    Directory of Open Access Journals (Sweden)

    Yanchev Andrey V.

    2017-05-01

    Full Text Available The article considers the methodical aspects of cost-accounting for the operating activities of restaurant businesses, which organization is influenced by the chosen accounting method (trade, production, or trade and production. The essence of each of the methods has been analyzed and the expediency of the trade and production method in the cost-accounting system has been substantiated due to its most appropriateness for the particularities of activity of restaurant businesses with catering functions. It has been proposed to use a model for methodical support of cost-accounting for restaurant businesses, which will provide to obtain detailed information on the costs by the analytical attributes required by the users of enterprise, for each process of its activity. Emphasis is placed on the logistics costs, which are characteristic of catering businesses with catering functions and need to be reflected in the accounting. A methodical approach to the accounting of logistics costs in terms of business processes for the efficient management of such costs is recommended.

  13. Modern concepts of cost accounting: A review of the ABC method specific features

    Directory of Open Access Journals (Sweden)

    Trklja Radmila

    2014-01-01

    Full Text Available New business conditions, in which the presence of turbulent changes in the environment are extremely obvious, demand, much more than before, relevant and reliable information which represent an essential support for the management in all the stages of decision making processes. In the countries with developed market and competitive economies, new approaches, philosophies, concepts and techniques in the field of expense accounting appear. The development of high technology businesses and the appearance of business globalisation raise the question of the quality of accounting information obtained using traditional methods of cost accounting and it is necessary to change the concept of establishing product costs. According to this, management accounting should ensure an informational support for managing businesses which are based on customers' demands, internal processes, continuous business improvement etc. It is only possible with the application of modern concepts of cost accounting, which will ensure efficient of cost management and business management in modern business conditions.

  14. Improving the Methods for Accounting the Coverages of Payments to Employees

    Directory of Open Access Journals (Sweden)

    Zhurakovska Iryna V.

    2017-03-01

    Full Text Available The article is aimed at exploring the theoretical and practical problems of accounting the coverages of payments to employees and developing on this basis ways of addressing them. An analysis of both the international and the national accounting standards, practices of domestic enterprises, as well as scientific works of scientists, has helped to identify the problematic issues of accounting the coverages of payments to employees, including: ignoring the disclosure in accounting and reporting, absence of an adequate documentary support, complexity of the calculation methods, etc. The authors have suggested ways to improve accounting of payments to employees: documentation of coverages through the development of a Statement of the accrued coverages, simplification of calculation of payments to employees together with the related reflecting in the analytical accounting, disclosure in the accounting policy, and so forth. Such decisions would improve accounting the coverages of payments to employees, increase the frequency of applying such coverages in enterprises and their disclosure in the financial statements.

  15. Specific Methods of Information Security for Nuclear Materials Control and Accounting Automate Systems

    Directory of Open Access Journals (Sweden)

    Konstantin Vyacheslavovich Ivanov

    2013-02-01

    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.

  16. The effect of a consumption-based accounting method in national GHG inventories: a trilateral trade system application

    Directory of Open Access Journals (Sweden)

    Simone eBastianoni

    2014-01-01

    Full Text Available The allocation of emissions embodied in international trade is crucial to evaluate the real impact of countries in the climate change and their responsibility in greenhouse gas emissions. In this paper we apply a new theoretical framework that allocates the emissions embodied in international trade and computes the consequent carbon transferred across countries, according to a consumption-based accounting. The method uses the value of goods traded internationally and the respective carbon intensity as a average national emissions coefficient.. We analyze a trilateral trade system composed by Sweden, Italy and Poland during the period 2000-2008. We find that, with respect to the conventional greenhouse gas national inventory schemes, consumption-based accounting implies an increase of Italian and Swedish emission responsibility by 1.4% and 11.8%, respectively, and a decrease of Polish one by 2.81%. We also assess the relevance of this framework at the sectoral level by hypothesizing a shift of Italian imports of Machinery and Transport Equipment from Poland to Sweden. We deduce that, through appropriate policies, importer nations could be encouraged to find producers with the best environmental performances while exporter nations could be induced to reduce their carbon intensity to stimulate the international demand for their goods. Finally, we discuss some policy implications deriving from the application of the consumption-based accounting. The analysis performed in the paper suggests that the consumption-based accounting could be an important tool in the climate change challenge to reduce global emissions.

  17. THE REGULATION OF METHODICAL IMPLEMENTATION BY EQUITY ACCOUNTING ON ENTERPRISES WITH FOREIGN INVESTMENT

    Directory of Open Access Journals (Sweden)

    Iurii Iakymov

    2016-11-01

    Full Text Available Purpose is to specify on the accounting methodic of transactions with equity and based on it’s ways of their effektive and resultative improvement in the enterprises with foreign investments. Methodology: In the context of such a scientific research the economic substance and methodical support of the equity accounting in enterprises with foreign investment comparison methods were used: research, synthesis, system approach, mathematical methods, formalization, induction, deduction and other methods. The scientific article is compiled on the basis of research results the main provisions of the legal regulation of these processes, the analysis of the literature of scientists and experts, that investigate this perspective, and other official sources from the Internet. Results. This article is devoted to the economic essence and peculiarities of the accounting equity in the context of accounts, the methodology for formation of equity, recognition procedures and the equity in enterprises with foreign investment. Also, the methodical approach of equity accounting in enterprises with foreign investment was analyzed by the author. As a result of research and detailed testing of transactions with equity for enterprises with foreign investments formed the results and recommendations: - specification of accounting method the transactions of equity based on the scientific research of it’s economic nature and characteristics of accounts, capital formation techniques, procedures, recognition and measurement of equity on the basis of comparative characteristics the international experience; - in order to display the mapping technique in the accounts of transactions with equity, is considered the procedure of object accounting in the program 1C and SAP, which based on a comparison of it’s benchmarks; - proposed the model of comparative accounting automation through the use of accounting software 1C and SAP, confirmed the need for a gradual transition to

  18. Use of Analytical Hierarchy Process (AHP to identify the preference of accounting experts regarding the company valuation method in accounting expertise

    Directory of Open Access Journals (Sweden)

    Claudio Roberto Caríssimo

    2016-03-01

    Full Text Available This article aimed to show the preferences of accounting experts as to the choice of the corporate valuation method in accounting expertise, as well as the main criteria, quantified on the basis of a multi-criterion method, called Analytic Hierarchy Process (AHP. In the theoretical framework, the relationship between forensic accounting and company valuation was assessed, in which the expert procedure is called inventory of assets. The main methods of business valuation and the Determination Report were presented, which is a particular procedure by the Brazilian judicial power that shows the assets at market value, liabilities at present value and goodwill. The use of AHP proved to be fit for the research, showing the preference of accounting experts for the Determination Report with Discounted Cash Flow (ABDFC, with 62.66%. Among the criteria for the choice of the corporate valuation method, continuity obtained the highest percentage with 46.13%.

  19. Learning Financial Accounting in a Tertiary Institution of a Developing Country. An Investigation into Instructional Methods

    Science.gov (United States)

    Abeysekera, Indra

    2011-01-01

    This study examines three instructional methods (traditional, interactive, and group case-based study), and student opinions on their preference for learning financial accounting in large classes at a metropolitan university in Sri Lanka. It analyses the results of a survey questionnaire of students, using quantitative techniques to determine the…

  20. 7 CFR Appendix to Subpart C of... - Accounting Methods and Procedures Required of All Borrowers

    Science.gov (United States)

    2010-01-01

    ...—Accounting Methods and Procedures Required of All Borrowers All borrowers shall maintain and keep their books...), and (c) Expected long-term rate of return on plan assets. 7. The assumed health care cost trend rate(s... charges) and a general description of the direction and pattern of change in the assumed trend rates...

  1. Method of accounting and approaches to tax optimization of income tax of entities

    Directory of Open Access Journals (Sweden)

    V.V. Sokolovska

    2016-12-01

    Full Text Available The article focuses on the organization and methodology of income tax accounting. It describes the documented operations related to the calculation and payment of income tax and it suggests the standard form of the original document to reduce the time for calculation of tax and facilitation in filling in the tax return. The author describes the accounts system designed for income tax cost accounting, and gives their analytical sections. The article discloses the need of management reports for this tax and suggests to implement the standard form of report for an enterprise for the efficiency of management of revenues, costs, and as a result, income tax. The author singles out the methods of tax optimization of income tax calculation base in the following four areas: the methods related to the fixed assets of the enterprise, inventory, accounts receivable, and the employee's salary. The algorithm of the tax optimization in enterprises is developed. This algorithm, due to the simplicity of its shape, will help management personnel and an accountant of an enterprise to identify possible ways of reducing the amounts payable for income tax under the current legislation.

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

    Directory of Open Access Journals (Sweden)

    T.P. Ostapchuk

    2015-12-01

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

  3. Empirical pillar design methods review report: Final report

    International Nuclear Information System (INIS)

    1988-02-01

    This report summarizes and evaluates empirical pillar design methods that may be of use during the conceptual design of a high-level nuclear waste repository in salt. The methods are discussed according to category (i.e, main, submain, and panel pillars; barrier pillars; and shaft pillars). Of the 21 identified for main, submain, and panel pillars, one method, the Confined Core Method, is evaluated as being most appropriate for conceptual design. Five methods are considered potentially applicable. Of six methods identified for barrier pillars, one method based on the Load Transfer Distance concept is considered most appropriate for design. Based on the evaluation of 25 methods identified for shaft pillars, an approximate sizing criterion is proposed for use in conceptual design. Aspects of pillar performance relating to creep, ground deformation, interaction with roof and floor rock, and response to high temperature environments are not adequately addressed by existing empirical design methods. 152 refs., 22 figs., 14 tabs

  4. 26 CFR 1.466-1 - Method of accounting for the redemption cost of qualified discount coupons.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 6 2010-04-01 2010-04-01 false Method of accounting for the redemption cost of... § 1.466-1 Method of accounting for the redemption cost of qualified discount coupons. (a) Introduction... redemption costs in the pertinent years ($13), reduced by the sum of the accounting change adjustments that...

  5. USE OF STATISTICAL METHODS IN DETECTING ACCOUNTING ENGINEERING ACTIVITIES (AS EXEMPLIFIED BY THE ACCOUNTING SYSTEM IN POLAND – SECOND PART: EMPIRICAL ASPECTS OF ANALYSIS

    Directory of Open Access Journals (Sweden)

    Leszek Michalczyk

    2013-10-01

    Full Text Available This article is one in a series of two publications concerning detection of accounting engineering operations in use. Its conclusions and methods may be applied to external auditing procedures. The aim of the present duo-article is to define a method of statistical analysis that could identify procedures falling within the scope of a framework herein defined as accounting engineering. This model for analysis is meant to be employed in these aspects of initial financial and accounting audit in a business enterprise that have to do with isolating the influence of variant accounting solutions, which are a consequence of the settlement method chosen by the enterprise. Materials for statistical analysis were divided into groups according to the field in which a given company operated. In this article, we accept and elaborate on the premise that significant differences in financial results may be solely a result of either expansive policy on new markets or the acquisition of cheaper sources for operating activities. In the remaining cases, the choice of valuation and settlement methods becomes crucial; the greater the deviations, the more essential this choice becomes. Even though the research materials we analyze are regionally-conditioned, the model may find its application in other accounting systems, provided that it has been appropriately implemented. Furthermore, the article defines an innovative concept of variant accounting.

  6. Comparison of cost accounting methods from different DRG systems and their effect on health care quality.

    Science.gov (United States)

    Leister, Jan Eric; Stausberg, Jürgen

    2005-09-28

    Diagnosis related groups (DRGs) are a well-established provider payment system. Because of their imminent potential of cost reduction, they have been widely introduced. In addition to cost cutting, several social objectives - e.g., improving overall health care quality - feed into the DRG system. The WHO compared different provider payment systems with regard to the following objectives: prevention of further health problems, providing services and solving health problems, and responsiveness to people's legitimate expectations. However, no study has been published which takes the impact of different cost accounting systems across the DRG systems into account. We compared the impact of different cost accounting methods within DRG-like systems by developing six criteria: integration of patients' health risk into pricing practice, incentives for quality improvement and innovation, availability of high class evidence based therapy, prohibition of economically founded exclusions, reduction of fragmentation incentives, and improvement of patient oriented treatment. We set up a first overview of potential and actual impacts of the pricing practices within Yale-DRGs, AR-DRGs, G-DRGs, Swiss AP-DRGs adoption and Swiss MIPP. It could be demonstrated that DRGs are not only a 'homogenous' group of similar provider payment systems but quite different by fulfilling major health care objectives connected with the used cost accounting methods. If not only the possible cost reduction is used to put in a good word for DRG-based provider payment systems, maximum accurateness concerning the method of cost accounting should prevail when implementing a new DRG-based provider payment system.

  7. Current status and trends, organizational methods accounting and analysis of innovative enterprises’ venture financing

    Directory of Open Access Journals (Sweden)

    S.V. Rudeychuk

    2016-09-01

    Full Text Available The article examines the specific features and tendencies of development of venture financing in Ukraine. It shows the role of venture capital in the further development of Ukraine economy, this role is in financing and development of innovation, distribution of new technologies and increase of employment of highly professional staff in the territory of Ukraine. The authors determine the influence of characteristics of such financing on the formation of organization and methods of accounting and economic analysis of operations with venture capital investments. The paper grounds the necessity of accounting development and analytical support of innovative enterprises’ venture financing management; the state is caused by the need to attract additional funding from venture investors to finance the production and release of innovative products and businesses. The authors determine the directions of solving problems in accounting organization and methods and economic analysis of innovative enterprises’ venture financing, respectively, for the needs of all entities doing business venture and taking into account the peculiarities of this type of investment capital.

  8. Forest carbon accounting methods and the consequences of forest bioenergy for national greenhouse gas emissions inventories

    International Nuclear Information System (INIS)

    McKechnie, Jon; Colombo, Steve; MacLean, Heather L.

    2014-01-01

    Highlights: • Forest carbon accounting influences the national GHG inventory impacts of bioenergy. • Current accounting rules may overlook forest carbon trade-offs of bioenergy. • Wood pellet trade risks creating an emissions burden for exporting countries. - Abstract: While bioenergy plays a key role in strategies for increasing renewable energy deployment, studies assessing greenhouse gas (GHG) emissions from forest bioenergy systems have identified a potential trade-off of the system with forest carbon stocks. Of particular importance to national GHG inventories is how trade-offs between forest carbon stocks and bioenergy production are accounted for within the Agriculture, Forestry and Other Land Use (AFOLU) sector under current and future international climate change mitigation agreements. Through a case study of electricity produced using wood pellets from harvested forest stands in Ontario, Canada, this study assesses the implications of forest carbon accounting approaches on net emissions attributable to pellets produced for domestic use or export. Particular emphasis is placed on the forest management reference level (FMRL) method, as it will be employed by most Annex I nations in the next Kyoto Protocol Commitment Period. While bioenergy production is found to reduce forest carbon sequestration, under the FMRL approach this trade-off may not be accounted for and thus not incur an accountable AFOLU-related emission, provided that total forest harvest remains at or below that defined under the FMRL baseline. In contrast, accounting for forest carbon trade-offs associated with harvest for bioenergy results in an increase in net GHG emissions (AFOLU and life cycle emissions) lasting 37 or 90 years (if displacing coal or natural gas combined cycle generation, respectively). AFOLU emissions calculated using the Gross-Net approach are dominated by legacy effects of past management and natural disturbance, indicating near-term net forest carbon increase but

  9. Final report on the Copper Mountain conference on multigrid methods

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1997-10-01

    The Copper Mountain Conference on Multigrid Methods was held on April 6-11, 1997. It took the same format used in the previous Copper Mountain Conferences on Multigrid Method conferences. Over 87 mathematicians from all over the world attended the meeting. 56 half-hour talks on current research topics were presented. Talks with similar content were organized into sessions. Session topics included: fluids; domain decomposition; iterative methods; basics; adaptive methods; non-linear filtering; CFD; applications; transport; algebraic solvers; supercomputing; and student paper winners.

  10. A critical review of accounting and economic methods for estimating the costs of addiction treatment.

    Science.gov (United States)

    Cartwright, William S

    2008-04-01

    Researchers have been at the forefront of applying new costing methods to drug abuse treatment programs and innovations. The motivation for such work has been to improve costing accuracy. Recent work has seen applications initiated in establishing charts of account and cost accounting for service delivery. As a result, researchers now have available five methods to apply to the costing of drug abuse treatment programs. In all areas of costing, there is room for more research on costing concepts and measurement applications. Additional work would be useful in establishing studies with activity-based costing for both research and managerial purposes. Studies of economies of scope are particularly relevant because of the integration of social services and criminal justice in drug abuse treatment. In the long run, managerial initiatives to improve the administration and quality of drug abuse treatment will benefit directly from research with new information on costing techniques.

  11. Sixth Copper Mountain Conference on Multigrid Methods. Final report

    Energy Technology Data Exchange (ETDEWEB)

    1994-07-01

    During the 5-day meeting, 112 half-hour talks on current research topics were presented. Session topics included: fluids, domain decomposition, iterative methods, Basics I and II, adaptive methods, nonlinear filtering, CFD I, II, and III, applications, transport, algebraic solvers, supercomputing, and student paper winners.

  12. Polarizing matter and antimatter: A new method. Final report

    International Nuclear Information System (INIS)

    Onel, Y.

    1994-12-01

    Several years ago a self-polarization effect for stored (anti-)protons and ions was investigated theoretically. The effect is based on the well-known Stern-Gerlach effect in gradient fields. The aim of the ongoing measurements at the Indiana University Cyclotron Facility (IUCF) is to verify experimentally the various assumptions on which this effect is based. The final goal is to demonstrate this new polarization effect. The proposed effect could be a powerful tool to produce polarized stored hadron beams both in the low-energy range and at SSC and LHC energies. In this progress report the authors will describe the progress in three parts: (A) experimental work at IUCF Cooler Ring; (B) the extensive computer simulations of the spin stability for the IUCF Cooler Ring; and (C) theoretical studies

  13. THORs Power Method for Hydrokinetic Devices - Final Report

    Energy Technology Data Exchange (ETDEWEB)

    J. Turner Hunt; Joel Rumker

    2012-08-08

    Ocean current energy represents a vast untapped source of renewable energy that exists on the outer continental shelf areas of the 5 major continents. Ocean currents are unidirectional in nature and are perpetuated by thermal and salinity sea gradients, as well as coriolis forces imparted from the earth's rotation. This report details THORs Power Method, a breakthrough power control method that can provide dramatic increases to the capacity factor over and above existing marine hydrokinetic (MHK) devices employed in the extraction of energy from ocean currents. THORs Power Method represents a constant speed, variable depth operational method that continually locates the ocean current turbine at a depth at which the rated power of the generator is routinely achieved. Variable depth operation is achieved by using various vertical force effectors, including ballast tanks for variable weight, a hydrodynamic wing for variable lift or down force and drag flaps for variable vehicle drag forces.

  14. Spectral methods applied to fluidized bed combustors. Final report

    Energy Technology Data Exchange (ETDEWEB)

    Brown, R.C.; Christofides, N.J.; Junk, K.W.; Raines, T.S.; Thiede, T.D.

    1996-08-01

    The objective of this project was to develop methods for characterizing fuels and sorbents from time-series data obtained during transient operation of fluidized bed boilers. These methods aimed at determining time constants for devolatilization and char burnout using carbon dioxide (CO{sub 2}) profiles and from time constants for the calcination and sulfation processes using CO{sub 2} and sulfur dioxide (SO{sub 2}) profiles.

  15. ADVANTAGES AND DISADVANTAGES OF APPLYING EVOLVED METHODS IN MANAGEMENT ACCOUNTING PRACTICE

    Directory of Open Access Journals (Sweden)

    SABOU FELICIA

    2014-05-01

    Full Text Available The evolved methods of management accounting have been developed with the purpose of removing the disadvantages of the classical methods, they are methods adapted to the new market conditions, which provide much more useful cost-related information so that the management of the company is able to take certain strategic decisions. Out of the category of evolved methods, the most used is the one of standard-costs due to the advantages that it presents, being used widely in calculating the production costs in some developed countries. The main advantages of the standard-cost method are: in-advance knowledge of the production costs and the measures that ensure compliance to these; with the help of the deviations calculated from the standard costs, one manages a systematic control over the costs, thus allowing the making of decision in due time, in as far as the elimination of the deviations and the improvement of the activity are concerned and it is a method of analysis, control and cost forecast; Although the advantages of using standards are significant, there are a few disadvantages to the employment of the standard-cost method: sometimes there can appear difficulties in establishing the deviations from the standard costs, the method does not allow an accurate calculation of the fixed costs. As a result of the study, we can observe the fact that the evolved methods of management accounting, as compared to the classical ones, present a series of advantages linked to a better analysis, control, and foreseeing of costs, whereas the main disadvantage is related to the large amount of work necessary for these methods to be applied

  16. ADVANTAGES AND DISADVANTAGES OF APPLYING EVOLVED METHODS IN MANAGEMENT ACCOUNTING PRACTICE

    Directory of Open Access Journals (Sweden)

    SABOU FELICIA

    2014-05-01

    Full Text Available The evolved methods of management accounting have been developed with the purpose of removing the disadvantages of the classical methods, they are methods adapted to the new market conditions, which provide much more useful cost-related information so that the management of the company is able to take certain strategic decisions. Out of the category of evolved methods, the most used is the one of standard-costs due to the advantages that it presents, being used widely in calculating the production costs in some developed countries. The main advantages of the standard-cost method are: in-advance knowledge of the production costs and the measures that ensure compliance to these; with the help of the deviations calculated from the standard costs, one manages a systematic control over the costs, thus allowing the making of decision in due time, in as far as the elimination of the deviations and the improvement of the activity are concerned and it is a method of analysis, control and cost forecast; Although the advantages of using standards are significant, there are a few disadvantages to the employment of the standard-cost method: sometimes there can appear difficulties in establishing the deviations from the standard costs, the method does not allow an accurate calculation of the fixed costs. As a result of the study, we can observe the fact that the evolved methods of management accounting, as compared to the classical ones, present a series of advantages linked to a better analysis, control, and foreseeing of costs, whereas the main disadvantage is related to the large amount of work necessary for these methods to be applied.

  17. A method to account for and estimate underreporting in crash frequency research.

    Science.gov (United States)

    Wood, Jonathan S; Donnell, Eric T; Fariss, Christopher J

    2016-10-01

    Underreporting is a well-known issue in crash frequency research. However, statistical methods that can account for underreporting have received little attention in the published literature. This paper compares results from underreporting models to models that account for unobserved heterogeneity. The difference in the elasticities between the negative binomial underreporting model and random parameters negative binomial models, which accounts for unobserved heterogeneity in crash frequency models, are used as the basis for comparison. The paper also includes a comparison of the predicted number of unreported PDO crashes based on the negative binomial underreporting model with crashes that were reported to police but were not considered reportable to PennDOT to assess the ability of the underreporting models to predict non-reportable crashes. The data used in this study included 21,340 segments of two-lane rural highways that are owned and maintained by PennDOT. Reported accident frequencies over an eight year period (2005-2012) were included in the sample, producing a total of 170,468 segment-years of data. The results indicate that if a variable impacts both the true accident frequency and the probability of accidents being reported, statistical modeling methods that ignore underreporting produce biased regression coefficients. The magnitude of the bias in the present study (based on elasticities) ranged from 0.00-16.79%. If the variable affects the true accident frequency, but not the probability of accidents being reported, the results from the negative binomial underreporting models are consistent with analysis methods that do not account for underreporting. Published by Elsevier Ltd.

  18. Final Report: Symposium on Adaptive Methods for Partial Differential Equations

    Energy Technology Data Exchange (ETDEWEB)

    Pernice, Michael; Johnson, Christopher R.; Smith, Philip J.; Fogelson, Aaron

    1998-12-08

    Complex physical phenomena often include features that span a wide range of spatial and temporal scales. Accurate simulation of such phenomena can be difficult to obtain, and computations that are under-resolved can even exhibit spurious features. While it is possible to resolve small scale features by increasing the number of grid points, global grid refinement can quickly lead to problems that are intractable, even on the largest available computing facilities. These constraints are particularly severe for three dimensional problems that involve complex physics. One way to achieve the needed resolution is to refine the computational mesh locally, in only those regions where enhanced resolution is required. Adaptive solution methods concentrate computational effort in regions where it is most needed. These methods have been successfully applied to a wide variety of problems in computational science and engineering. Adaptive methods can be difficult to implement, prompting the development of tools and environments to facilitate their use. To ensure that the results of their efforts are useful, algorithm and tool developers must maintain close communication with application specialists. Conversely it remains difficult for application specialists who are unfamiliar with the methods to evaluate the trade-offs between the benefits of enhanced local resolution and the effort needed to implement an adaptive solution method.

  19. Benchmarking of London Dispersion-Accounting Density Functional Theory Methods on Very Large Molecular Complexes.

    Science.gov (United States)

    Risthaus, Tobias; Grimme, Stefan

    2013-03-12

    A new test set (S12L) containing 12 supramolecular noncovalently bound complexes is presented and used to evaluate seven different methods to account for dispersion in DFT (DFT-D3, DFT-D2, DFT-NL, XDM, dDsC, TS-vdW, M06-L) at different basis set levels against experimental, back-corrected reference energies. This allows conclusions about the performance of each method in an explorative research setting on "real-life" problems. Most DFT methods show satisfactory performance but, due to the largeness of the complexes, almost always require an explicit correction for the nonadditive Axilrod-Teller-Muto three-body dispersion interaction to get accurate results. The necessity of using a method capable of accounting for dispersion is clearly demonstrated in that the two-body dispersion contributions are on the order of 20-150% of the total interaction energy. MP2 and some variants thereof are shown to be insufficient for this while a few tested D3-corrected semiempirical MO methods perform reasonably well. Overall, we suggest the use of this benchmark set as a "sanity check" against overfitting to too small molecular cases.

  20. Analysis of the Possibility to Organize the Management Accounting through the Target Costing (TC Method in the Romanian Entities

    Directory of Open Access Journals (Sweden)

    Sorinel CĂPUŞNEANU

    2011-09-01

    Full Text Available This article presents a way of organizing the management accounting and cost calculation through the Target Costing method. There are treated the development stages of Target Costing method, and the role of the management accountant in the development and implementation of this method. The causes behind the choice to adapt the principles of Target Costing method to the Romanian General Accounting Plan and the operation of accounts used in highlighting economic and financial operations at the entity leve have been analyzedl. There are treated theoretical and applied the methodological steps taken in the management accounting and cost calculation. The article ends with the conclusions of the authors about the possibility of adapting the principles of Target Costing method to the Romanian General Accounting Plan and the advantages offered by this method.

  1. Concerning one method of final grade giving to undergraduate students

    Directory of Open Access Journals (Sweden)

    Dadyan Eh. G.

    2016-07-01

    Full Text Available this paper proposes methods to increase the objectivity of assessment of graduation examination and the graduation qualifying work of bachelor, realized by using a special information system developed by author as an application of the system “1C: Enterprise”.

  2. Preparation and evaluation of reference materials for accountancy analysis. (1) Preparation and evaluation method

    International Nuclear Information System (INIS)

    Takamatsu, Mai; Kacchi, Tomokazu; Murakami, Toshiki; Ai, Hironobu; Sumi, Mika; Abe, Katsuo; Kageyama, Tomio; Nakazawa, Hiroaki

    2009-01-01

    Isotope dilution mass spectrometry method used for the accountancy analysis at nuclear fuel facilities requires the standard materials called LSD (Large Size Dried) spike. Generally, LSD spikes are prepared from certified reference materials (CRMs) which supplied from foreign laboratories. However, the difficulty of Pu CRM importation is increasing. It is important for safeguards to attain and continue high reliable accountancy analysis and stable securing of LSD spike is essential. Therefore, in order to conserve CRMs, several types of LSD spike were prepared under collaboration work between JAEA and JNFL, such as the amount of nuclear material in one LSD spike is decreased and others. Practical test with actual samples were performed at JNFL Rokkasho reprocessing plant, and those results were compared with the results obtained by using LSD spike which supplied from foreign laboratory. Preparation and verification analysis of LSD spikes and evaluation of uncertainty based on ISO-GUM will be presented. (author)

  3. Advances in exergy analysis: a novel assessment of the Extended Exergy Accounting method

    International Nuclear Information System (INIS)

    Rocco, M.V.; Colombo, E.; Sciubba, E.

    2014-01-01

    Highlights: • General overview of exergy-based methods for system analysis is presented. • Taxonomy for exergy-based methods classification is proposed. • Theoretical foundations and details of Extended Exergy Accounting are described. - Abstract: Objective: This paper presents a theoretical reassessment of the Extended Exergy Accounting method (EEA in the following), a comprehensive exergy-based analytical paradigm for the evaluation of the total equivalent primary resource consumption in a generic system. Our intent in this paper was to rigorously review the EEA theory and to highlight its double “valence” as a resource quantifier and to clarify its operative potential. On the one side, EEA can be properly regarded as a general “costing” theory based on a proper knowledge of the cumulative exergy consumption of different supply chains, economic systems and labour market: it is indeed the only method that translates externalities (capital, labour and environmental remediation) into cumulative exergetic costs and thus allows for their rigorous inclusion in a comprehensive resource cost assessment. Indeed, the extended exergy cost eec reflects both the thermodynamic “efficiency” of the production chain and the “hidden” resource costs for the society as a whole. From another, perhaps even more innovative, perspective, EEA can be viewed as a space and time dependent methodology since economic and labour costs can only be included in the Extended Exergy balance via their exergy equivalents (via two rigorously defined postulates). Since the equivalent exergy cost of the externalities depends both on the type of society and on the time window of the analysis, the extended exergy cost eec reflects in a very real sense both the thermodynamic “efficiency” of the machinery and the “conversion efficiency” of the specific society within which the analysis is performed. We argue that these two intrinsic features of the EEA method provide both

  4. Convergence of spectral methods for nonlinear conservation laws. Final report

    International Nuclear Information System (INIS)

    Tadmor, E.

    1987-08-01

    The convergence of the Fourier method for scalar nonlinear conservation laws which exhibit spontaneous shock discontinuities is discussed. Numerical tests indicate that the convergence may (and in fact in some cases must) fail, with or without post-processing of the numerical solution. Instead, a new kind of spectrally accurate vanishing viscosity is introduced to augment the Fourier approximation of such nonlinear conservation laws. Using compensated compactness arguments, it is shown that this spectral viscosity prevents oscillations, and convergence to the unique entropy solution follows

  5. Accounting for linkage disequilibrium in genome-wide association studies: A penalized regression method.

    Science.gov (United States)

    Liu, Jin; Wang, Kai; Ma, Shuangge; Huang, Jian

    2013-01-01

    Penalized regression methods are becoming increasingly popular in genome-wide association studies (GWAS) for identifying genetic markers associated with disease. However, standard penalized methods such as LASSO do not take into account the possible linkage disequilibrium between adjacent markers. We propose a novel penalized approach for GWAS using a dense set of single nucleotide polymorphisms (SNPs). The proposed method uses the minimax concave penalty (MCP) for marker selection and incorporates linkage disequilibrium (LD) information by penalizing the difference of the genetic effects at adjacent SNPs with high correlation. A coordinate descent algorithm is derived to implement the proposed method. This algorithm is efficient in dealing with a large number of SNPs. A multi-split method is used to calculate the p -values of the selected SNPs for assessing their significance. We refer to the proposed penalty function as the smoothed MCP and the proposed approach as the SMCP method. Performance of the proposed SMCP method and its comparison with LASSO and MCP approaches are evaluated through simulation studies, which demonstrate that the proposed method is more accurate in selecting associated SNPs. Its applicability to real data is illustrated using heterogeneous stock mice data and a rheumatoid arthritis.

  6. Hydrogeological-Geophysical Methods for Subsurface Site Characterization - Final Report

    Energy Technology Data Exchange (ETDEWEB)

    Rubin, Yoram

    2001-01-01

    The goal of this research project is to increase water savings and show better ecological control of natural vegetation by developing hydrogeological-geophysical methods for characterizing the permeability and content of water in soil. The ground penetrating radar (GPR) tool was developed and used as the surface geophysical method for monitoring water content. Initial results using the tool suggest that surface GPR is a viable technique for obtaining precision volumetric water content profile estimates, and that laboratory-derived petrophysical relationships could be applied to field-scale GPR data. A field-scale bacterial transport study was conducted within an uncontaminated sandy Pleistocene aquifer to evaluate the importance of heterogeneity in controlling the transport of bacteria. Geochemical, hydrological, geological, and geophysical data were collected to characterize the site prior to and after chemical and bacterial injection experiments. Study results shows that, even within the fairly uniform shallow marine deposits of the narrow channel focus area, heterogeneity existed that influenced the chemical tracer transport over lateral distances of a few meters and vertical distances of less than a half meter. The interpretation of data suggest that the incorporation of geophysical data with limited hydrological data may provide valuable information about the stratigraphy, log conductivity values, and the spatial correlation structure of log conductivity, which have traditionally been obtainable only by performing extensive and intrusive hydrological sampling.

  7. Pesticide Environmental Accounting: a method for assessing the external costs of individual pesticide applications.

    Science.gov (United States)

    Leach, A W; Mumford, J D

    2008-01-01

    The Pesticide Environmental Accounting (PEA) tool provides a monetary estimate of environmental and health impacts per hectare-application for any pesticide. The model combines the Environmental Impact Quotient method and a methodology for absolute estimates of external pesticide costs in UK, USA and Germany. For many countries resources are not available for intensive assessments of external pesticide costs. The model converts external costs of a pesticide in the UK, USA and Germany to Mediterranean countries. Economic and policy applications include estimating impacts of pesticide reduction policies or benefits from technologies replacing pesticides, such as sterile insect technique. The system integrates disparate data and approaches into a single logical method. The assumptions in the system provide transparency and consistency but at the cost of some specificity and precision, a reasonable trade-off for a method that provides both comparative estimates of pesticide impacts and area-based assessments of absolute impacts.

  8. A Multipixel Time Series Analysis Method Accounting for Ground Motion, Atmospheric Noise, and Orbital Errors

    Science.gov (United States)

    Jolivet, R.; Simons, M.

    2018-02-01

    Interferometric synthetic aperture radar time series methods aim to reconstruct time-dependent ground displacements over large areas from sets of interferograms in order to detect transient, periodic, or small-amplitude deformation. Because of computational limitations, most existing methods consider each pixel independently, ignoring important spatial covariances between observations. We describe a framework to reconstruct time series of ground deformation while considering all pixels simultaneously, allowing us to account for spatial covariances, imprecise orbits, and residual atmospheric perturbations. We describe spatial covariances by an exponential decay function dependent of pixel-to-pixel distance. We approximate the impact of imprecise orbit information and residual long-wavelength atmosphere as a low-order polynomial function. Tests on synthetic data illustrate the importance of incorporating full covariances between pixels in order to avoid biased parameter reconstruction. An example of application to the northern Chilean subduction zone highlights the potential of this method.

  9. Methods for implementing revisions to emergency operating procedures. Final report

    International Nuclear Information System (INIS)

    Myers, L.B.; Bell, A.J.

    1984-05-01

    In response to the Three Mile Island (TMI) accident, the US Nuclear Regulatory Commission (NRC) has published the TMI Action Plan. The TMI Action Plan Item I.C.1 called for the upgrading of Emergency Operating Procedures (EOPs) at nuclear power plants. The program developed from this Action Plan item has resulted in utility efforts to: (1) revise EOPs; (2) train personnel in the use of the EOPs; and (3) implement the revised EOPs. The NRC supported the study presented in this report to identify factors which influence the effectiveness of training and implementation of revised EOPs. The NRC's major concern was the possible effects of negative transfer of training. The report includes a summary of existing methods for implementing revisions to procedures based on interviews of plant personnel, a review of the training literature applicable to the effect of previously learned procedures on the learning of and performance with revised procedures (i.e., negative transfer) and recommendations of methods and schedules for implementing revised EOPs. While the study found that the concern over negative transfer of training was not as great as anticipated, several recommendations were made. These include: (1) overtraining of operators to reduce the effect of observed negative transfer; and (2) implementation of the revised EOPs as soon as possible after training to minimize the time operators must rely upon the old EOPs after having been trained on the revised EOPs. The results of the study should be useful both to the utilities and the NRC in the development and review of EOP implementation programs

  10. An application of the extended exergy accounting method to the Turkish society, year 2006

    International Nuclear Information System (INIS)

    Seckin, C.; Sciubba, E.; Bayulken, A.R.

    2012-01-01

    The Turkish society is analyzed, on the basis of a 2006 database, by means of the EEA (Extended Exergy Accounting) method. A brief synthesis of EEA is also presented, with the purpose of clarifying some of the issues related to its accounting technique. The system to be analyzed is assumed to be at steady state, and the input and output fluxes of matter and energy are expressed in terms of their respective exergy content. This study is intended to provide support for possible structural interventions aimed at the improvement of the degree of sustainability of the Country: since EEA allows for the conversion of the so-called “externalities”, i.e., of the immaterial fluxes of labour, capital and environmental remediation, into their exergetic equivalents, a more comprehensive and deeper insight of the resource consumption and of the environmental impact becomes possible. As usual in EEA analyses, the Turkish society has been modelled as an open thermodynamic system interacting with two “external” systems, namely “Environment” and “Abroad”, and consisting itself of seven internal subsystems: Extraction-, Conversion-, Transportation-, Agricultural-, Industrial-, Tertiary- and Domestic sector. -- Highlights: ► Extended Exergy Accounting Application to Turkish society 2006. ► Exergy transfers between sectors, environment and abroad. ► Exergetic equivalent of labour and capital fluxes. ► Environmental remediation cost computing for different sectors in Turkey. ► Sectoral efficiencies.

  11. A Practical Method for Multilevel Classification and Accounting of Traffic in Computer Networks

    DEFF Research Database (Denmark)

    Bujlow, Tomasz; Pedersen, Jens Myrup

    the service provider (as Facebook, YouTube, or Google). Furthermore, Deep Packet Inspection (DPI), which seems to be the most accurate technique, in addition to the extensive needs for resources, often cannot be used by ISPs in their networks due to privacy or legal reasons. Techniques based on Machine......, SSH, and Telnet. Within each application group we identify a number of behaviors -- for example, for HTTP, we selected file transfer, web browsing, web radio, and unknown. Our system built based on the method provides also traffic accounting and it was tested on 2 datasets. The classification results...

  12. Exploring and accounting for publication bias in mental health: a brief overview of methods.

    Science.gov (United States)

    Mavridis, Dimitris; Salanti, Georgia

    2014-02-01

    OBJECTIVE Publication bias undermines the integrity of published research. The aim of this paper is to present a synopsis of methods for exploring and accounting for publication bias. METHODS We discussed the main features of the following methods to assess publication bias: funnel plot analysis; trim-and-fill methods; regression techniques and selection models. We applied these methods to a well-known example of antidepressants trials that compared trials submitted to the Food and Drug Administration (FDA) for regulatory approval. RESULTS The funnel plot-related methods (visual inspection, trim-and-fill, regression models) revealed an association between effect size and SE. Contours of statistical significance showed that asymmetry in the funnel plot is probably due to publication bias. Selection model found a significant correlation between effect size and propensity for publication. CONCLUSIONS Researchers should always consider the possible impact of publication bias. Funnel plot-related methods should be seen as a means of examining for small-study effects and not be directly equated with publication bias. Possible causes for funnel plot asymmetry should be explored. Contours of statistical significance may help disentangle whether asymmetry in a funnel plot is caused by publication bias or not. Selection models, although underused, could be useful resource when publication bias and heterogeneity are suspected because they address directly the problem of publication bias and not that of small-study effects.

  13. Research on stochastic power-flow study methods. Final report

    Energy Technology Data Exchange (ETDEWEB)

    Heydt, G. T. [ed.

    1981-01-01

    A general algorithm to determine the effects of uncertainty in bus load and generation on the output of conventional power flow analysis is presented. The use of statistical moments is presented and developed as a means for representing the stochastic process. Statistical moments are used to describe the uncertainties, and facilitate the calculations of single and multivarlate probability density functions of input and output variables. The transformation of the uncertainty through the power flow equations is made by the expansion of the node equations in a multivariate Taylor series about an expected operating point. The series is truncated after the second order terms. Since the power flow equations are nonlinear, the expected values of output quantities is in general not the solution to the conventional load flow problem using expected values of input quantities. The second order transformation offers a correction vector and allows the consideration of larger uncertainties which have caused significant error in the current linear transformation algorithms. Voltage controlled busses are included with consideration of upper and lower limits. The finite reactive power available at generation sites, and fixed ranges of transformer tap movement may have a significant effect on voltage and line power flow statistics. A method is given which considers limitation constraints in the evaluation of all output quantities. The bus voltages, line power flows, transformer taps, and generator reactive power requirements are described by their statistical moments. Their values are expressed in terms of the probability that they are above or below specified limits, and their expected values given that they do fall outside the limits. Thus the algorithm supplies information about severity of overload as well as probability of occurrence. An example is given for an eleven bus system, evaluating each quantity separately. The results are compared with Monte Carlo simulation.

  14. LDRD Final Report: Adaptive Methods for Laser Plasma Simulation

    International Nuclear Information System (INIS)

    Dorr, M R; Garaizar, F X; Hittinger, J A

    2003-01-01

    The goal of this project was to investigate the utility of parallel adaptive mesh refinement (AMR) in the simulation of laser plasma interaction (LPI). The scope of work included the development of new numerical methods and parallel implementation strategies. The primary deliverables were (1) parallel adaptive algorithms to solve a system of equations combining plasma fluid and light propagation models, (2) a research code implementing these algorithms, and (3) an analysis of the performance of parallel AMR on LPI problems. The project accomplished these objectives. New algorithms were developed for the solution of a system of equations describing LPI. These algorithms were implemented in a new research code named ALPS (Adaptive Laser Plasma Simulator) that was used to test the effectiveness of the AMR algorithms on the Laboratory's large-scale computer platforms. The details of the algorithm and the results of the numerical tests were documented in an article published in the Journal of Computational Physics [2]. A principal conclusion of this investigation is that AMR is most effective for LPI systems that are ''hydrodynamically large'', i.e., problems requiring the simulation of a large plasma volume relative to the volume occupied by the laser light. Since the plasma-only regions require less resolution than the laser light, AMR enables the use of efficient meshes for such problems. In contrast, AMR is less effective for, say, a single highly filamented beam propagating through a phase plate, since the resulting speckle pattern may be too dense to adequately separate scales with a locally refined mesh. Ultimately, the gain to be expected from the use of AMR is highly problem-dependent. One class of problems investigated in this project involved a pair of laser beams crossing in a plasma flow. Under certain conditions, energy can be transferred from one beam to the other via a resonant interaction with an ion acoustic wave in the crossing region. AMR provides an

  15. The Role of Work-Integrated Learning in Student Preferences of Instructional Methods in an Accounting Curriculum

    Science.gov (United States)

    Abeysekera, Indra

    2015-01-01

    The role of work-integrated learning in student preferences of instructional methods is largely unexplored across the accounting curriculum. This study conducted six experiments to explore student preferences of instructional methods for learning, in six courses of the accounting curriculum that differed in algorithmic rigor, in the context of a…

  16. Methods of accounting the hot water consumption modes at the solar installations design

    Directory of Open Access Journals (Sweden)

    Vyacheslav O. Dubkovsky

    2015-06-01

    Full Text Available Peculiarities of the high-powered solar systems for hot water heating are considered. The purpose of work consists in development of methods for accounting the 24-hourly hot water consumption mode, determining the solar systems dynamic descriptions. The basic solar system schemes are analyzed with their shortages from the user satisfaction view point due to sun energy. For the dynamic parameters improvement the use of operative expense tank is examined such receptacle bearing built-in worm-pipe, through which all heat carrier from solar collectors passes before entering the fast heat exchanger which heats a tank-accumulator. The scientific novelty refers to the proof that this tank principal parameter is a not the volume, but the built-in exchanger capacity, determined by the solar collectors field total thermal power. As an ecological constituent of operating costs it is suggested to take into account cost paid for the emission of combustion products. As this method practical application example considered is the solar collectors capacity optimization for a communal enterprise.

  17. Material control in nuclear fuel fabrication facilities. Part II. Accountability, instrumntation, and measurement techniques in fuel fabrication facilities, P.O.1236909. Final report

    International Nuclear Information System (INIS)

    Borgonovi, G.M.; McCartin, T.J.; McDaniel, T.; Miller, C.L.; Nguyen, T.

    1978-12-01

    This report describes the measurement techniques, the instrumentation, and the procedures used in accountability and control of nuclear materials, as they apply to fuel fabrication facilities. Some of the material included has appeared elswhere and it has been summarized. An extensive bibliography is included. A spcific example of application of the accountability methods to a model fuel fabrication facility which is based on the Westinghouse Anderson design

  18. Final report of the NRC-Agreement State Working Group to evaluate control and accountability of licensed devices

    International Nuclear Information System (INIS)

    1996-10-01

    US NRC staff acknowledged that licensees were having problems maintaining control over and accountability for devices containing radioactive material. In June 1995, NRC approved the staff's suggestion to form a joint NRC-Agreement State Working Group to evaluate the problem and propose solutions. The staff indicated that the Working Group was necessary to address the concerns from a national perspective, allow for a broad level of Agreement State input, and to reflect their experience. Agreement State participation in the process was essential since some Agreement States have implemented effective programs for oversight of device users. This report includes the 5 recommendations proposed by the Working Group to increase regulatory oversight, increase control and accountability of devices, ensure proper disposal, and ensure disposal of orphaned devices. Specifically, the Working Group recommends that: (1) NRC and Agreement States increase regulatory oversight for users of certain devices; (2) NRC and Agreement State impose penalties on persons losing devices; (3) NRC and Agreement States ensure proper disposal of orphaned devices; (4) NRC encourage States to implement similar oversight programs for users of Naturally-Occurring or Accelerator- Produced Material; and (5) NRC encourage non-licensed stakeholders to take appropriate actions, such as instituting programs for material identification

  19. Final report of the NRC-Agreement State Working Group to evaluate control and accountability of licensed devices

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1996-10-01

    US NRC staff acknowledged that licensees were having problems maintaining control over and accountability for devices containing radioactive material. In June 1995, NRC approved the staff`s suggestion to form a joint NRC-Agreement State Working Group to evaluate the problem and propose solutions. The staff indicated that the Working Group was necessary to address the concerns from a national perspective, allow for a broad level of Agreement State input, and to reflect their experience. Agreement State participation in the process was essential since some Agreement States have implemented effective programs for oversight of device users. This report includes the 5 recommendations proposed by the Working Group to increase regulatory oversight, increase control and accountability of devices, ensure proper disposal, and ensure disposal of orphaned devices. Specifically, the Working Group recommends that: (1) NRC and Agreement States increase regulatory oversight for users of certain devices; (2) NRC and Agreement State impose penalties on persons losing devices; (3) NRC and Agreement States ensure proper disposal of orphaned devices; (4) NRC encourage States to implement similar oversight programs for users of Naturally-Occurring or Accelerator- Produced Material; and (5) NRC encourage non-licensed stakeholders to take appropriate actions, such as instituting programs for material identification.

  20. Palaeomagnetic dating method accounting for post-depositional remanence and its application to geomagnetic field modelling

    Science.gov (United States)

    Nilsson, A.; Suttie, N.

    2016-12-01

    Sedimentary palaeomagnetic data may exhibit some degree of smoothing of the recorded field due to the gradual processes by which the magnetic signal is `locked-in' over time. Here we present a new Bayesian method to construct age-depth models based on palaeomagnetic data, taking into account and correcting for potential lock-in delay. The age-depth model is built on the widely used "Bacon" dating software by Blaauw and Christen (2011, Bayesian Analysis 6, 457-474) and is designed to combine both radiocarbon and palaeomagnetic measurements. To our knowledge, this is the first palaeomagnetic dating method that addresses the potential problems related post-depositional remanent magnetisation acquisition in age-depth modelling. Age-depth models, including site specific lock-in depth and lock-in filter function, produced with this method are shown to be consistent with independent results based on radiocarbon wiggle match dated sediment sections. Besides its primary use as a dating tool, our new method can also be used specifically to identify the most likely lock-in parameters for a specific record. We explore the potential to use these results to construct high-resolution geomagnetic field models based on sedimentary palaeomagnetic data, adjusting for smoothing induced by post-depositional remanent magnetisation acquisition. Potentially, this technique could enable reconstructions of Holocene geomagnetic field with the same amplitude of variability observed in archaeomagnetic field models for the past three millennia.

  1. Pesticide Environmental Accounting: A method for assessing the external costs of individual pesticide applications

    International Nuclear Information System (INIS)

    Leach, A.W.; Mumford, J.D.

    2008-01-01

    The Pesticide Environmental Accounting (PEA) tool provides a monetary estimate of environmental and health impacts per hectare-application for any pesticide. The model combines the Environmental Impact Quotient method and a methodology for absolute estimates of external pesticide costs in UK, USA and Germany. For many countries resources are not available for intensive assessments of external pesticide costs. The model converts external costs of a pesticide in the UK, USA and Germany to Mediterranean countries. Economic and policy applications include estimating impacts of pesticide reduction policies or benefits from technologies replacing pesticides, such as sterile insect technique. The system integrates disparate data and approaches into a single logical method. The assumptions in the system provide transparency and consistency but at the cost of some specificity and precision, a reasonable trade-off for a method that provides both comparative estimates of pesticide impacts and area-based assessments of absolute impacts. - A method to estimate the external costs of a pesticide application based on the ecotoxicology, environmental behaviour and application rate of an active ingredient

  2. Pesticide Environmental Accounting: A method for assessing the external costs of individual pesticide applications

    Energy Technology Data Exchange (ETDEWEB)

    Leach, A.W. [Centre for Environmental Policy, Imperial College London, Silwood Park, Ascot, Berkshire SL5 7PY (United Kingdom)], E-mail: a.w.leach@imperial.ac.uk; Mumford, J.D. [Centre for Environmental Policy, Imperial College London, Silwood Park, Ascot, Berkshire SL5 7PY (United Kingdom)], E-mail: j.mumford@imperial.ac.uk

    2008-01-15

    The Pesticide Environmental Accounting (PEA) tool provides a monetary estimate of environmental and health impacts per hectare-application for any pesticide. The model combines the Environmental Impact Quotient method and a methodology for absolute estimates of external pesticide costs in UK, USA and Germany. For many countries resources are not available for intensive assessments of external pesticide costs. The model converts external costs of a pesticide in the UK, USA and Germany to Mediterranean countries. Economic and policy applications include estimating impacts of pesticide reduction policies or benefits from technologies replacing pesticides, such as sterile insect technique. The system integrates disparate data and approaches into a single logical method. The assumptions in the system provide transparency and consistency but at the cost of some specificity and precision, a reasonable trade-off for a method that provides both comparative estimates of pesticide impacts and area-based assessments of absolute impacts. - A method to estimate the external costs of a pesticide application based on the ecotoxicology, environmental behaviour and application rate of an active ingredient.

  3. A well test analysis method accounting for pre-test operations

    International Nuclear Information System (INIS)

    Silin, D.B.; Tsang, C.-F.

    2003-01-01

    We propose to use regular monitoring data from a production or injection well for estimating the formation hydraulic properties in the vicinity of the wellbore without interrupting the operations. In our approach, we select a portion of the pumping data over a certain time interval and then derive our conclusions from analysis of these data. A distinctive feature of the proposed approach differing it form conventional methods is in the introduction of an additional parameter, an effective pre-test pumping rate. The additional parameter is derived based on a rigorous asymptotic analysis of the flow model. Thus, we account for the non-uniform pressure distribution at the beginning of testing time interval caused by pre-test operations at the well. By synthetic and field examples, we demonstrate that deviation of the matching curve from the data that is usually attributed to skin and wellbore storage effects, can also be interpreted through this new parameter. Moreover, with our method, the data curve is matched equally well and the results of the analysis remain stable when the analyzed data interval is perturbed, whereas traditional methods are sensitive to the choice of the data interval. A special efficient minimization procedure has been developed for searching the best fitting parameters. We enhanced our analysis above with a procedure of estimating ambient reservoir pressure and dimensionless wellbore radius. The methods reported here have been implemented in code ODA (Operations Data Analysis). A beta version of the code is available for free testing and evaluation to interested parties

  4. Risk Matrix-Based Method for Critical Infrastructure Safety Assessment Taking into Account Interdependencies

    Directory of Open Access Journals (Sweden)

    Brezhnev Eugene

    2016-01-01

    Full Text Available This paper is devoted to development of method for critical infrastructure (CI safety assessment taking into account the different types of interdependencies: logical, physical, geographical, etc. There are many existing approaches for CI safety assessment. But the limited number of them consider the interdependencies focused on safety. Only few of them focus on interdependencies formalization. The suggested approach is based on application of risk matrixes built for each CI systems. Criticality of state is considered as safety value. The risk matrixes are developed for each CI life stage. The initial risk matrix is developed during CI design stage. All operational risk matrixes are built based on fuzzy logic and system field data.

  5. Development of concepts for human labour accounting in Emergy Assessment and other Environmental Sustainability Assessment methods

    DEFF Research Database (Denmark)

    Kamp, Andreas; Morandi, Fabiana; Østergård, Hanne

    2016-01-01

    calculation approach is demonstrated using examples from the literature (USA, with allocation based on educational level; Ghana, with allocation based on income level; the World, with no allocation). We elaborate on how labour may be considered as endogenous or exogenous to the studied system, and how inputs......, that there is no agreement on the calculation method for labour. We formalise the calculation of human labour unit emergy values (UEVs) as being the ratio between the emergy resource basis of the labour system and a proxy for labour, with or without allocation to account for different qualities of labour. The formalised...... can be categorised as direct labour taking place in the system under study and indirect labour occurring upstream in the supply chain associated with the studied system. With appropriate modifications, the formalised calculation approach and the distinction between direct and indirect labour may...

  6. The Extent of the Application of the Commercial Banks in Aqaba for Modern Methods of Accounting Information Systems

    OpenAIRE

    Muhannad Akram Meqbel Ahmad; Ashraf Mohammad Salem Alrjoub

    2014-01-01

    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 ...

  7. Method for assessing the performance of a material control and accounting system at an operating nuclear fuel processing facility

    International Nuclear Information System (INIS)

    Ellwein, L.B.; Harris, L.; Altman, W.D.; Gramann, R.H.

    1981-01-01

    This paper discusses a method for assessing the performance of a material control and accounting (MCandA) system in an operating nuclear fuel processing facility. The performance criteria inherent in the assessment are 16 key goals established by NRC's 1978 Material Control and Material Accounting Task Force. 7 refs

  8. Teaching the Indirect Method of the Statement of Cash Flows in Introductory Financial Accounting: A Comprehensive, Problem-Based Approach

    Science.gov (United States)

    Brickner, Daniel R.; McCombs, Gary B.

    2004-01-01

    In this article, the authors provide an instructional resource for presenting the indirect method of the statement of cash flows (SCF) in an introductory financial accounting course. The authors focus primarily on presenting a comprehensive example that illustrates the "why" of SCF preparation and show how journal entries and T-accounts can be…

  9. COST ACCOUNTING AS A METHOD OF SUPPORTING DECISIONS IN FARMS IN POLAND

    Directory of Open Access Journals (Sweden)

    Aldona Skarżyńska

    2014-09-01

    Full Text Available Agricultural accounting is the most important information system in farms. The paper presents the degree of utilization of information derived from cost accounting in decision-making in farms. The study was conducted in 2011 through direct interviews with farmers in 475 individual farms located throughout the country. The results indicate that farmers making decisions with the use of information from the cost accounting most often do not use only one cost system. The most common is the full cost accounting (i.e. direct and indirect cost jointly, followed by accounting of direct costs and the accounting of variable and fixed costs. The share of farms using other sources of information was only 1.1%. In two farms, farmers did not use any system of cost accounting.

  10. Methods for detrending success metrics to account for inflationary and deflationary factors*

    Science.gov (United States)

    Petersen, A. M.; Penner, O.; Stanley, H. E.

    2011-01-01

    Time-dependent economic, technological, and social factors can artificially inflate or deflate quantitative measures for career success. Here we develop and test a statistical method for normalizing career success metrics across time dependent factors. In particular, this method addresses the long standing question: how do we compare the career achievements of professional athletes from different historical eras? Developing an objective approach will be of particular importance over the next decade as major league baseball (MLB) players from the "steroids era" become eligible for Hall of Fame induction. Some experts are calling for asterisks (*) to be placed next to the career statistics of athletes found guilty of using performance enhancing drugs (PED). Here we address this issue, as well as the general problem of comparing statistics from distinct eras, by detrending the seasonal statistics of professional baseball players. We detrend player statistics by normalizing achievements to seasonal averages, which accounts for changes in relative player ability resulting from a range of factors. Our methods are general, and can be extended to various arenas of competition where time-dependent factors play a key role. For five statistical categories, we compare the probability density function (pdf) of detrended career statistics to the pdf of raw career statistics calculated for all player careers in the 90-year period 1920-2009. We find that the functional form of these pdfs is stationary under detrending. This stationarity implies that the statistical regularity observed in the right-skewed distributions for longevity and success in professional sports arises from both the wide range of intrinsic talent among athletes and the underlying nature of competition. We fit the pdfs for career success by the Gamma distribution in order to calculate objective benchmarks based on extreme statistics which can be used for the identification of extraordinary careers.

  11. An Analysis of the Romanian General Accounting Plan. Opportunities for Adaptation to the Activity-Based Costing (ABC Method

    Directory of Open Access Journals (Sweden)

    Irina-Alina Preda

    2008-11-01

    Full Text Available In this article, we analyze the causes that have led to the improvement of the Romanian general accounting plan according to the Activity- Based Costing (ABC method. We explain the advantages presented by the dissociated organization of management accounting, in contrast with the tabular- statistical form. The article also describes the methodological steps to be taken in the process of recording book entries, according to the Activity-Based Costing (ABC method in Romania.

  12. Keeping the Books for the Environment and Society: the Unification of Emergy and Financial Accounting Methods

    Science.gov (United States)

    Development of the concept of emergy established a medium for accounting that made it possible to express economic and environmental work of all kinds on a common basis as solar emjoules. Environmental accounting using emdollars, a combined emergy-monetary unit, can be used to pr...

  13. Tales of accountability : A Q-method study of discourses amongst Tanzanian members of parliament

    NARCIS (Netherlands)

    Katomero, Jesper; Hoppe, Robertus; Wesselink, Anna

    2017-01-01

    The hallmark of accountability in a democracy centres on the way the elected parliament holds the executive to account. If the parliament does not perform its oversight role effectively, lower authorities would have fewer incentives to do the same vis-à-vis local executives. In this article we

  14. Pore Network Modeling: Alternative Methods to Account for Trapping and Spatial Correlation

    KAUST Repository

    De La Garza Martinez, Pablo

    2016-05-01

    Pore network models have served as a predictive tool for soil and rock properties with a broad range of applications, particularly in oil recovery, geothermal energy from underground reservoirs, and pollutant transport in soils and aquifers [39]. They rely on the representation of the void space within porous materials as a network of interconnected pores with idealised geometries. Typically, a two-phase flow simulation of a drainage (or imbibition) process is employed, and by averaging the physical properties at the pore scale, macroscopic parameters such as capillary pressure and relative permeability can be estimated. One of the most demanding tasks in these models is to include the possibility of fluids to remain trapped inside the pore space. In this work I proposed a trapping rule which uses the information of neighboring pores instead of a search algorithm. This approximation reduces the simulation time significantly and does not perturb the accuracy of results. Additionally, I included spatial correlation to generate the pore sizes using a matrix decomposition method. Results show higher relative permeabilities and smaller values for irreducible saturation, which emphasizes the effects of ignoring the intrinsic correlation seen in pore sizes from actual porous media. Finally, I implemented the algorithm from Raoof et al. (2010) [38] to generate the topology of a Fontainebleau sandstone by solving an optimization problem using the steepest descent algorithm with a stochastic approximation for the gradient. A drainage simulation is performed on this representative network and relative permeability is compared with published results. The limitations of this algorithm are discussed and other methods are suggested to create a more faithful representation of the pore space.

  15. Integrated account of method, site selection and programme prior to the site investigation phase

    International Nuclear Information System (INIS)

    2000-12-01

    applications and have these applications reviewed by the appropriate authorities. An analysis of conceivable alternatives for managing and disposing of spent nuclear fuel has confirmed that deep geological disposal according to the KBS-3 method has the best prospects of meeting all requirements. The alternative of putting off a decision until some future time (the zero alternative) does not appear tenable. The assessment of long-term safety shows that the prospects of building a safe deep repository in the Swedish bedrock are good. Independent Swedish and international review of the safety assessment confirm that the body of data in this respect is adequate for the siting process to proceed to the site investigation phase. A fuller summary is given below of the account given in this report of method as well as site selection and programme for the site investigation phase. The point of departure for the account is the review comments made by the regulatory authorities and the Government's decision regarding RD and D-Programme 98. In its decision, the Government stipulated conditions for SKB's continued research and development programme. The analysis of alternative system designs was to be supplemented, mainly with regard to the zero alternative and very deep boreholes. Furthermore, the Government decided that SKB shall submit an integrated evaluation of completed feasibility studies and other background material for selection of sites for site investigations and present a clear programme for site investigations

  16. Methods of internal control in integrated management accounting system of the enterprise

    OpenAIRE

    Shevelev A.E.; Sheveleva E.V.; Gvozdev M.Yu.

    2017-01-01

    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 ...

  17. Methods of internal control in integrated management accounting system of the enterprise

    Directory of Open Access Journals (Sweden)

    Shevelev A.E.

    2017-01-01

    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.

  18. Method to account for dose fractionation in analysis of IMRT plans: Modified equivalent uniform dose

    International Nuclear Information System (INIS)

    Park, Clinton S.; Kim, Yongbok; Lee, Nancy; Bucci, Kara M.; Quivey, Jeanne M.; Verhey, Lynn J.; Xia Ping

    2005-01-01

    Purpose: To propose a modified equivalent uniform dose (mEUD) to account for dose fractionation using the biologically effective dose without losing the advantages of the generalized equivalent uniform dose (gEUD) and to report the calculated mEUD and gEUD in clinically used intensity-modulated radiotherapy (IMRT) plans. Methods and Materials: The proposed mEUD replaces the dose to each voxel in the gEUD formulation by a biologically effective dose with a normalization factor. We propose to use the term mEUD D o /n o that includes the total dose (D o ) and number of fractions (n o ) and to use the term mEUD o that includes the same total dose but a standard fraction size of 2 Gy. A total of 41 IMRT plans for patients with nasopharyngeal cancer treated at our institution between October 1997 and March 2002 were selected for the study. The gEUD and mEUD were calculated for the planning gross tumor volume (pGTV), planning clinical tumor volume (pCTV), parotid glands, and spinal cord. The prescription dose for these patients was 70 Gy to >95% of the pGTV and 59.4 Gy to >95% of the pCTV in 33 fractions. Results: The calculated average gEUD was 72.2 ± 2.4 Gy for the pGTV, 54.2 ± 7.1 Gy for the pCTV, 26.7 ± 4.2 Gy for the parotid glands, and 34.1 ± 6.8 Gy for the spinal cord. The calculated average mEUD D o /n o using 33 fractions was 71.7 ± 3.5 Gy for mEUD 70/33 of the pGTV, 49.9 ± 7.9 Gy for mEUD 59.5/33 of the pCTV, 27.6 ± 4.8 Gy for mEUD 26/33 of the parotid glands, and 32.7 ± 7.8 Gy for mEUD 45/33 of the spinal cord. Conclusion: The proposed mEUD, combining the gEUD with the biologically effective dose, preserves all advantages of the gEUD while reflecting the fractionation effects and linear and quadratic survival characteristics

  19. Final Report of the Project "From the finite element method to the virtual element method"

    Energy Technology Data Exchange (ETDEWEB)

    Manzini, Gianmarco [Los Alamos National Lab. (LANL), Los Alamos, NM (United States); Gyrya, Vitaliy [Los Alamos National Lab. (LANL), Los Alamos, NM (United States)

    2017-12-20

    The Finite Element Method (FEM) is a powerful numerical tool that is being used in a large number of engineering applications. The FEM is constructed on triangular/tetrahedral and quadrilateral/hexahedral meshes. Extending the FEM to general polygonal/polyhedral meshes in straightforward way turns out to be extremely difficult and leads to very complex and computationally expensive schemes. The reason for this failure is that the construction of the basis functions on elements with a very general shape is a non-trivial and complex task. In this project we developed a new family of numerical methods, dubbed the Virtual Element Method (VEM) for the numerical approximation of partial differential equations (PDE) of elliptic type suitable to polygonal and polyhedral unstructured meshes. We successfully formulated, implemented and tested these methods and studied both theoretically and numerically their stability, robustness and accuracy for diffusion problems, convection-reaction-diffusion problems, the Stokes equations and the biharmonic equations.

  20. 77 FR 43542 - Cost Accounting Standards: Cost Accounting Standards 412 and 413-Cost Accounting Standards...

    Science.gov (United States)

    2012-07-25

    ... Accounting Standards: Cost Accounting Standards 412 and 413--Cost Accounting Standards Pension Harmonization Rule AGENCY: Cost Accounting Standards Board, Office of Federal Procurement Policy, Office of... Policy (OFPP), Cost Accounting Standards Board (Board), is publishing technical corrections to the final...

  1. Medicare Program; Medicare Shared Savings Program; Accountable Care Organizations--Revised Benchmark Rebasing Methodology, Facilitating Transition to Performance-Based Risk, and Administrative Finality of Financial Calculations. Final rule.

    Science.gov (United States)

    2016-06-10

    Under the Medicare Shared Savings Program (Shared Savings Program), providers of services and suppliers that participate in an Accountable Care Organization (ACO) continue to receive traditional Medicare fee-for-service (FFS) payments under Parts A and B, but the ACO may be eligible to receive a shared savings payment if it meets specified quality and savings requirements. This final rule addresses changes to the Shared Savings Program, including: Modifications to the program's benchmarking methodology, when resetting (rebasing) the ACO's benchmark for a second or subsequent agreement period, to encourage ACOs' continued investment in care coordination and quality improvement; an alternative participation option to encourage ACOs to enter performance-based risk arrangements earlier in their participation under the program; and policies for reopening of payment determinations to make corrections after financial calculations have been performed and ACO shared savings and shared losses for a performance year have been determined.

  2. Strengthening Methods for Assessing Students' Metahistorical Conceptions: Initial Development of the Historical Account Differences Survey

    Science.gov (United States)

    O'Neill, D. Kevin; Guloy, Sheryl; Sensoy, Özlem

    2014-01-01

    To prepare students for participation in a pluralistic, democratic society, history curriculum should help them develop mature ideas about why multiple accounts of the same events exist. But how can we know if we are successful? In this article, we describe work on the design, validation, and piloting of a paper-and-pencil instrument called the…

  3. Modern methods of material accounting for mixed oxide fuel fabrication facility

    International Nuclear Information System (INIS)

    Eggers, R.F.; Pindak, J.L.; Brouns, R.J.; Williams, R.C.; Brite, D.W.; Kinnison, R.R.; Fager, J.E.

    1981-01-01

    The generic requirements loss detection, and response to alarms of a contemporary material control and accounting (MCandA) philosophy have been applied to a mixed oxide fuel fabrication plant to produce a detailed preliminary MCandA system design that is generally applicable to facilities of this type. This paper summarizes and discusses detailed results of the mixed oxide fuel fabrication plant study

  4. UAuth: A Strong Authentication Method from Personal Devices to Multi-accounts

    Directory of Open Access Journals (Sweden)

    Yazhe Wang

    2015-10-01

    Full Text Available In this paper we present UAuth, a two-layer authentication framework that provides more security assurances than two-factor authentication while offering a simpler authentication experience. When authenticating, users first verified their static credentials (such as password, fingerprint, etc. on their devices to achieve the local-layer authentication, then submit the OTP-signed response generated by their device to the server to complete the server-layer authentication. We also propose the three-level account association mechanism, which establishes the association among devices, users and services, and then creates a mapping from user’s devices to user’s accounts. Users can gain access to different service via any device in the association easily. Our goal is to provide a quick and convenient SSO-like login process on the basis of security authentication. To meet the goal, we implement our UAuth, and evaluate our designs.

  5. Methods for Accounting for Co-Teaching in Value-Added Models. Working Paper

    Science.gov (United States)

    Hock, Heinrich; Isenberg, Eric

    2012-01-01

    Isolating the effect of a given teacher on student achievement (value-added modeling) is complicated when the student is taught the same subject by more than one teacher. We consider three methods, which we call the Partial Credit Method, Teacher Team Method, and Full Roster Method, for estimating teacher effects in the presence of co-teaching.…

  6. Methodical bases of accounting and analytical support for the management of credit portfolio of the bank

    Directory of Open Access Journals (Sweden)

    A.M. Gerasimovich

    2015-03-01

    Full Text Available Solved how to optimize the system of accounting and analytical indicators to assess the level of risk and the effectiveness of the Bank's credit activity, on the basis of scale, scope and structure of the credit portfolio; the turnover of credit investments; the problematical character of the loan portfolio and the level of risk and security of the loan portfolio. Exploring the possibility of accounting on the basis of which analysis calculated metrics and evaluation of significance proposed, in contrast to the current Grad C system with more than 50 indicators, the most informative in the amount of 20–25, which allow daily operational way to assess the level of credit portfolio management of the Bank. This contributes to the daily detailed sub-accounts trial balance balance sheet, which consists of all banks and provide the National Bank of Ukraine. So, the most reasonable is the performance in terms of scale and structure – percentage changes; turnover rates – the rate in days; problem – percentage problems; credit risk – factor security loans; management effectiveness factors: the economy, profitability and efficiency.

  7. APPLICATION OF FINITE ELEMENT METHOD TAKING INTO ACCOUNT PHYSICAL AND GEOMETRIC NONLINEARITY FOR THE CALCULATION OF PRESTRESSED REINFORCED CONCRETE BEAMS

    Directory of Open Access Journals (Sweden)

    Vladimir P. Agapov

    2017-01-01

    Full Text Available Abstract. Objectives Modern building codes prescribe the calculation of building structures taking into account the nonlinearity of deformation. To achieve this goal, the task is to develop a methodology for calculating prestressed reinforced concrete beams, taking into account physical and geometric nonlinearity. Methods The methodology is based on nonlinear calculation algorithms implemented and tested in the computation complex PRINS (a program for calculating engineering constructions for other types of construction. As a tool for solving this problem, the finite element method is used. Non-linear calculation of constructions is carried out by the PRINS computational complex using the stepwise iterative method. In this case, an equation is constructed and solved at the loading step, using modified Lagrangian coordinates. Results The basic formulas necessary for both the formation and the solution of a system of nonlinear algebraic equations by the stepwise iteration method are given, taking into account the loading, unloading and possible additional loading. A method for simulating prestressing is described by setting the temperature action on the reinforcement and stressing steel rod. Different approaches to accounting for physical and geometric nonlinearity of reinforced concrete beam rods are considered. A calculation example of a flat beam is given, in which the behaviour of the beam is analysed at various stages of its loading up to destruction. Conclusion A program is developed for the calculation of flat and spatially reinforced concrete beams taking into account the nonlinearity of deformation. The program is adapted to the computational complex PRINS and as part of this complex is available to a wide range of engineering, scientific and technical specialists. 

  8. A new method of taking into account the Coulomb interaction in the Logunov - Tavkhelidze quasipotential approach

    International Nuclear Information System (INIS)

    Tyukhtyaev, Yu.N.

    1982-01-01

    The problem of taking into account the Coulomb interaction of the ladder type in the analysis of bound states in quantum electrodynamics is discussed in the framework of the quasipotential approach. The main qiasipotential equation and the quasipotential are expressed in the terms of the two-time positive frequency Coulomb Green functions. The corresponding perturbation theory is developed which makes it possible to calculate the shifts of the energy levels in hydrogen-like atoms up to α 6 lnα terms

  9. Method of accounting for code safety valve setpoint drift in safety analyses

    International Nuclear Information System (INIS)

    Rousseau, K.R.; Bergeron, P.A.

    1989-01-01

    In performing the safety analyses for transients that result in a challenge to the reactor coolant system (RCS) pressure boundary, the general acceptance criterion is that the peak RCS pressure not exceed the American Society of Mechanical Engineers limit of 110% of the design pressure. Without crediting non-safety-grade pressure mitigating systems, protection from this limit is mainly provided by the primary and secondary code safety valves. In theory, the combination of relief capacity and setpoints for these valves is designed to provide this protection. Generally, banks of valves are set at varying setpoints staggered by 15- to 20-psid increments to minimize the number of valves that would open by an overpressure challenge. In practice, however, when these valves are removed and tested (typically during a refueling outage), setpoints are sometimes found to have drifted by >50 psid. This drift should be accounted for during the performance of the safety analysis. This paper describes analyses performed by Yankee Atomic Electric Company (YAEC) to account for setpoint drift in safety valves from testing. The results of these analyses are used to define safety valve operability or acceptance criteria

  10. A comparison of land use change accounting methods: seeking common grounds for key modeling choices in biofuel assessments

    DEFF Research Database (Denmark)

    de Bikuna Salinas, Koldo Saez; Hamelin, Lorie; Hauschild, Michael Zwicky

    2018-01-01

    Five currently used methods to account for the global warming (GW) impact of the induced land-use change (LUC) greenhouse gas (GHG) emissions have been applied to four biofuel case studies. Two of the investigated methods attempt to avoid the need of considering a definite occupation -thus...... amortization period by considering ongoing LUC trends as a dynamic baseline. This leads to the accounting of a small fraction (0.8%) of the related emissions from the assessed LUC, thus their validity is disputed. The comparison of methods and contrasting case studies illustrated the need of clearly...... distinguishing between the different time horizons involved in life cycle assessments (LCA) of land-demanding products like biofuels. Absent in ISO standards, and giving rise to several confusions, definitions for the following time horizons have been proposed: technological scope, inventory model, impact...

  11. Forecasting Final Energy Consumption using the Centered Moving Average Method and Time Series Analysis

    Directory of Open Access Journals (Sweden)

    Janina POPEANGA

    2014-05-01

    Full Text Available The forecasting of energy consumption has become one of the major fields of research in recent years. Accurate energy demand forecasting is essential in energy system operations and planning. In this paper, we will describe a method to determine the information that is useful for a good forecasting. Further, we adopt the time series modeling approach to model final energy consumption in Romania using previous data of 2010 to 2013. This method is implemented using stored procedures, developed in Oracle PL/SQL programming language. Finally, the developed model is compared for goodness of fit to the historical data and forecasting accuracy, and results are encouraging, showing that the forecast model is in control and is working correctly.

  12. Teamwork methods for accountable care: relational coordination and TeamSTEPPS®.

    Science.gov (United States)

    Gittell, Jody Hoffer; Beswick, Joanne; Goldmann, Don; Wallack, Stanley S

    2015-01-01

    To deliver greater value in the accountable care context, the Institute of Medicine argues for a culture of teamwork at multiple levels--across professional and organizational siloes and with patients and their families and communities. The logic of performance improvement is that data are needed to target interventions and to assess their impact. We argue that efforts to build teamwork will benefit from teamwork measures that provide diagnostic information regarding the current state and teamwork interventions that can respond to the opportunities identified in the current state. We identify teamwork measures and teamwork interventions that are validated and that can work across multiple levels of teamwork. We propose specific ways to combine them for optimal effectiveness. We review measures of teamwork documented by Valentine, Nembhard, and Edmondson and select those that they identified as satisfying the four criteria for psychometric validation and as being unbounded and therefore able to measure teamwork across multiple levels. We then consider teamwork interventions that are widely used in the U.S. health care context, are well validated based on their association with outcomes, and are capable of working at multiple levels of teamwork. We select the top candidate in each category and propose ways to combine them for optimal effectiveness. We find relational coordination is a validated multilevel teamwork measure and TeamSTEPPS® is a validated multilevel teamwork intervention and propose specific ways for the relational coordination measure to enhance the TeamSTEPPS intervention. Health care systems and change agents seeking to respond to the challenges of accountable care can use TeamSTEPPS as a validated multilevel teamwork intervention methodology, enhanced by relational coordination as a validated multilevel teamwork measure with diagnostic capacity to pinpoint opportunities for improving teamwork along specific dimensions (e.g., shared knowledge

  13. Stress analysis in pressure vessels by mixed finite element methods taking into account shear deformation

    International Nuclear Information System (INIS)

    Franca, L.P.; Toledo, E.M.; Loula, A.F.D.; Garcia, E.L.M.

    1988-12-01

    A new finite element method is employed to approximate axisymmetric shell problems. This formulation enhances stability and accuracy, from thin to moderately thick shells, compared to the correspondent Galerkin finite element approximations. Numerical results illustrate the good performance of the present method on some typical pressure vessels aplications. (author) [pt

  14. 26 CFR 1.460-4 - Methods of accounting for long-term contracts.

    Science.gov (United States)

    2010-04-01

    ... method of cost comparison (such as comparing direct labor costs incurred to date to estimated total direct labor costs) or by comparing the work performed on the contract with the estimated total work to.... Paragraph (e) of this section describes the percentage-of-completion/capitalized-cost method (PCCM), which...

  15. Contingent Valuation Method and the beta model: an accounting economic vision for environmental damage in Atlântico Sul Shipyard

    Directory of Open Access Journals (Sweden)

    Silvana Karina de Melo Travassos

    2018-02-01

    Full Text Available ABSTRACT The objective of this paper is to apply the beta model as an alternative to the Valuation Method in order to estimate the environmental asset Willingness to Pay (WTP so that the Tribunal de Contas do Estado de Pernambuco (TCE/PE can supervise the Atlântico Sul Shipyard (ASS as a negative environmental externality, which is discussed here from an accounting perspective. Our methodology is exploratory, and the beta regression model was used in the contingent valuation to estimate the environmental asset. The results allowed estimating the value of the Ipojuca mangrove at US$ 134,079,793.50, and the value of the environmental damage caused by the shipyard to the public asset was valued at US$ 61,378,155.37. This latter value is object of interest to the inspection body. However, the final estimated value of the Ipojuca mangrove prompts a discussion about the implications from an accounting point of view, such as the attribution of monetary value to a public asset that does not have a financial value, problems regarding the conceptualization and valuation of public assets for governmental patrimony. It is concluded that the beta regression model to estimate the WTP for contingent valuation will serve as a contribution to the research on accounting measurement techniques for public assets.

  16. Accounting assessment

    Directory of Open Access Journals (Sweden)

    Kafka S.М.

    2017-03-01

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

  17. A novel MPPT method for enhancing energy conversion efficiency taking power smoothing into account

    International Nuclear Information System (INIS)

    Liu, Jizhen; Meng, Hongmin; Hu, Yang; Lin, Zhongwei; Wang, Wei

    2015-01-01

    Highlights: • We discuss the disadvantages of conventional OTC MPPT method. • We study the relationship between enhancing efficiency and power smoothing. • The conversion efficiency is enhanced and the volatility of power is suppressed. • Small signal analysis is used to verify the effectiveness of proposed method. - Abstract: With the increasing capacity of wind energy conversion system (WECS), the rotational inertia of wind turbine is becoming larger. And the efficiency of energy conversion is significantly reduced by the large inertia. This paper proposes a novel maximum power point tracking (MPPT) method to enhance the efficiency of energy conversion for large-scale wind turbine. Since improving the efficiency may increase the fluctuations of output power, power smoothing is considered as the second control objective. A T-S fuzzy inference system (FIS) is adapted to reduce the fluctuations according to the volatility of wind speed and accelerated rotor speed by regulating the compensation gain. To verify the effectiveness, stability and good dynamic performance of the new method, mechanism analyses, small signal analyses, and simulation studies are carried out based on doubly-fed induction generator (DFIG) wind turbine, respectively. Study results show that both the response speed and the efficiency of proposed method are increased. In addition, the extra fluctuations of output power caused by the high efficiency are reduced effectively by the proposed method with FIS

  18. Predicting the service life of connecting rod and main bearings, taking into account different engine loads. Final report; Lebensdauervorhersage fuer Pleuel- und Hauptlager unter Beruecksichtigung unterschiedlicher Motorlastkollektive. Abschlussbericht

    Energy Technology Data Exchange (ETDEWEB)

    Berkowitz, B.; Lueneburg, B.; Liu, J.

    1994-12-31

    Connecting rod and main bearings of internal combustion engines are among the most heavily stressed components in modern engines. It was found that these engine components are increasingly reaching the limits of their strength and therefore become the components limiting engine life. However, there is no known process which makes a calculated prediction of the service life of modern connecting rod and main bearings possible, taking into account various engine loads. In this research project, a new concept for the calculated prediction of the service life of non-static highly loaded radial sliding bearings is worked out. The basis is a process of calculation which realistically determines the pressure and gap course in highly loaded sliding bearings. Apart from the viscosity depending on pressure and temperature, the elastic deformations of the system sliding bearing/conn rod are also taken into account. Calculations are done for different operating points for a complete cycle of a four stroke Diesel engine (Daimler-Benz OM 364 LA). The results are compared with the present conventional process of calculation and the effects which occur are discussed. Based on the elasto-hydrodynamic calculation, a method of calculating the service life of non-statically loaded sliding bearings, taking into account various motor loads, is worked out. (orig./HW) [Deutsch] Pleuel- und Hauptlager von Verbrennungskraftmaschinen zaehlen mit zu den spezifisch am hoechsten beanspruchten Bauteilen in modernen Motoren. Es hat sich gezeigt, dass vor allem diese Maschinenelemente zunehmend an die Grenzen ihrer Belastbarkeit stossen und so zum lebensdauerbegrenzenden Bauteil werden. Es ist jedoch kein Verfahren bekannt, das eine rechnerische Lebensdauervorhersage moderner Pleuel- und Hauptlager unter Beruecksichtigung unterschiedlicher Motorlastkollektive ermoeglicht. Im vorliegenden Forschungsvorhaben wird daher ein neuartiges Konzept zur rechnerischen Lebensdauervorhersage von instationaeren

  19. Preliminary Design of Industrial Symbiosis of Smes Using Material Flow Cost Accounting (MFCA) Method

    Science.gov (United States)

    Astuti, Rahayu Siwi Dwi; Astuti, Arieyanti Dwi; Hadiyanto

    2018-02-01

    Industrial symbiosis is a collaboration of several industries to share their necessities such material, energy, technology as well as waste management. As a part of industrial ecology, in principle, this system attempts to emulate ecosystem where waste of an organism is being used by another organism, therefore there is no waste in the nature. This system becomes an effort to optimize resources (material and energy) as well as minimize waste. Considerable, in a symbiosis incure material and energy flows among industries. Material and energy in an industry are known as cost carriers, thus flow analysis in this system can be conducted in perspective of material, energy and cost, or called as material flow cost accounting (MFCA) that is an economic and ecological appraisal approach. Previous researches shown that MFCA implementation could be used to evaluate an industry's environmental-related efficiency as well as in planning, business control and decision making. Moreover, the MFCA has been extended to assess environmental performance of SMEs Cluster or industrial symbiosis in SMEs Cluster, even to make preliminary design of an industrial symbiosis base on a major industry. This paper describes the use of MFCA to asses performance of SMEs industrial symbiosis and to improve the performance.

  20. Preliminary Design of Industrial Symbiosis of Smes Using Material Flow Cost Accounting (MFCA Method

    Directory of Open Access Journals (Sweden)

    Siwi Dwi Astuti Rahayu

    2018-01-01

    Full Text Available Industrial symbiosis is a collaboration of several industries to share their necessities such material, energy, technology as well as waste management. As a part of industrial ecology, in principle, this system attempts to emulate ecosystem where waste of an organism is being used by another organism, therefore there is no waste in the nature. This system becomes an effort to optimize resources (material and energy as well as minimize waste. Considerable, in a symbiosis incure material and energy flows among industries. Material and energy in an industry are known as cost carriers, thus flow analysis in this system can be conducted in perspective of material, energy and cost, or called as material flow cost accounting (MFCA that is an economic and ecological appraisal approach. Previous researches shown that MFCA implementation could be used to evaluate an industry’s environmental-related efficiency as well as in planning, business control and decision making. Moreover, the MFCA has been extended to assess environmental performance of SMEs Cluster or industrial symbiosis in SMEs Cluster, even to make preliminary design of an industrial symbiosis base on a major industry. This paper describes the use of MFCA to asses performance of SMEs industrial symbiosis and to improve the performance.

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

    OpenAIRE

    Christine Yap

    2011-01-01

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

  2. Applying the input-output method to account for water footprint and virtual water trade in the Haihe River basin in China.

    Science.gov (United States)

    Zhao, Xu; Yang, Hong; Yang, Zhifeng; Chen, Bin; Qin, Yan

    2010-12-01

    The virtual water strategy which advocates importing water intensive products and exporting products with low water intensity is gradually accepted as one of the options for solving water crisis in severely water scarce regions. However, if we count the virtual water embodied in imported products as the water saved for a region, we might overestimate the saving by including the virtual water that is later re-exported in association with the proceeded products made from the originally imported products. This problem can be avoided by accounting for the saved water through calculating water footprint (WF) in domestic final consumptive products. In this paper, an input-output analysis (IOA) based on the water footprint accounting framework is built to account for WF and virtual water trade of final consumptive products in the water stressed Haihe River basin in China for the year 1997, 2000, and 2002. The input-output transaction tables of the three years are constructed. The results show WF of 46.57, 44.52, and 42.71 billion m(3) for the three years, respectively. These volumes are higher than the water used directly in the corresponding years in the basin. A WF intensity (WFI) indicator is then used to assess if the economic activities in the basin are consistent with the virtual water strategy. The temporal change of the WFI is also decomposed by the index number analysis method. The results showed that the basin was silently importing virtual water through the trade of raw and processed food commodities under the background of the whole economic circulation.

  3. A method for taking into account environmental impacts in the economic evaluation of energy systems

    International Nuclear Information System (INIS)

    Frangopoulos, C.A.

    1996-01-01

    Decisions to produce and consume useful forms of energy will better reflect society's desire for environmental quality by internalizing the external costs of production. Internalization of external environmental costs may significantly affect decisions regarding selection of the type of the energy system for a particular application, as well as the design and operation of the system. In the present work, main classes of economic approaches for environmental protection are presented and critically reviewed. A procedure is proposed in order to take into consideration the environmental impacts in the economic analysis of energy systems. The analytical formulation of the procedure is followed by a numerical example. Application of the method reveals the critical values of environmental penalties that result in a break-even operation of the particular system. Also, it is shown that the proposed procedure can be used as a proxy method to calculate environmental externalities for a particular system in a given environment. In addition, by assessing the unit cost of reducing pollutants by abatement technologies, the method can turn into a useful tool at the hands of those seeking for a sound basis to set environmental charges and incentives. If, on the other hand, the environmental and social cost of a pollutant is known, then the method can be used to reveal the type and level of the incentive that the national economy would be willing to provide. 17 refs, 3 figs, 2 tabs

  4. An Analytical Autoethnographical Account of Using Inquiry-Based Learning in a Graduate Research Methods Course

    Science.gov (United States)

    Woolf, Jules

    2017-01-01

    Increased emphasis is being placed on integrating research and teaching in higher education because of the numerous benefits accrued by students. In accordance, research methods courses are ubiquitously contained in curricula, ostensibly to promote research training and the research-teaching nexus. Students may not appreciate the inclusion,…

  5. 26 CFR 1.263A-7 - Changing a method of accounting under section 263A.

    Science.gov (United States)

    2010-04-01

    ... similar fashion. M applies the weighted average increase determined for Product #2 (18.18 percent) to the... end of 1996 under the specific goods LIFO inventory method: LIFO Product and layer Number Cost Carryingvalues Product #1: 1993 150 $5.00 $750 1994 100 6.00 600 1995 100 6.50 650 1996 50 7.00 350 $2,350...

  6. Primary and secondary battery consumption trends in Sweden 1996–2013: Method development and detailed accounting by battery type

    Energy Technology Data Exchange (ETDEWEB)

    Patrício, João, E-mail: joao.patricio@chalmers.se [Department of Civil and Environmental Engineering, Chalmers University of Technology, 412 96 Gothenburg (Sweden); Kalmykova, Yuliya; Berg, Per E.O.; Rosado, Leonardo [Department of Civil and Environmental Engineering, Chalmers University of Technology, 412 96 Gothenburg (Sweden); Åberg, Helena [The Faculty of Education, University of Gothenburg, 40530 Gothenburg (Sweden)

    2015-05-15

    Highlights: • Developed MFA method was validated by the national statistics. • Exponential increase of EEE sales leads to increase in integrated battery consumption. • Digital convergence is likely to be a cause for primary batteries consumption decline. • Factors for estimation of integrated batteries in EE are provided. • Sweden reached the collection rates defined by European Union. - Abstract: In this article, a new method based on Material Flow Accounting is proposed to study detailed material flows in battery consumption that can be replicated for other countries. The method uses regularly available statistics on import, industrial production and export of batteries and battery-containing electric and electronic equipment (EEE). To promote method use by other scholars with no access to such data, several empirically results and their trends over time, for different types of batteries occurrence among the EEE types are provided. The information provided by the method can be used to: identify drivers of battery consumption; study the dynamic behavior of battery flows – due to technology development, policies, consumers behavior and infrastructures. The method is exemplified by the study of battery flows in Sweden for years 1996–2013. The batteries were accounted, both in units and weight, as primary and secondary batteries; loose and integrated; by electrochemical composition and share of battery use between different types of EEE. Results show that, despite a fivefold increase in the consumption of rechargeable batteries, they account for only about 14% of total use of portable batteries. Recent increase in digital convergence has resulted in a sharp decline in the consumption of primary batteries, which has now stabilized at a fairly low level. Conversely, the consumption of integrated batteries has increased sharply. In 2013, 61% of the total weight of batteries sold in Sweden was collected, and for the particular case of alkaline manganese

  7. CURRENT STATE AND EVOLUTION PERSPECTIVES FOR MANAGEMENT ACCOUNTING IN THE ENERGY SECTOR BY IMPLEMENTING THE ABC METHOD

    Directory of Open Access Journals (Sweden)

    Rof Letitia Maria

    2011-07-01

    Full Text Available Based on a controversial issue, namely determining and controlling costs in the energy sector, the present study falls within the scope of management accounting and control. This scientific approach was initiated as a result of personal research concerns in the area of accounting, starting from the need to know and quantify costs in a sector of the economy that is less exploited. The main objective of this scientific approach is to address the evolution of the energy sector in a national and international context, in terms of economy and finances, with the aim to underline the need to organize and conduct management accounting in this sector. We will present a few particularities of the energy system, the current status of implementation of a medium and long term strategy aimed at developing the energy sector, as well as the need to adopt modern costing methods in this sector, which ensure operative cost control and performance growth of the entities that operate in this sector. Information on the reviewed topic was conducted by studying the national and international literature in the field, by analyzing the associated legislation, by consulting specialized web-sites and various articles in the database. The main research methods used in this scientific approach were analysis and synthesis, and qualitative research was the type of used research. The results of the research will materialize in providing the necessary conditions for designing an econometric model for implementing the ABC method, the conceptual and ideological delimitation of the ABC method, the deepening of the positive and negative aspects that the implementation of the Activity Based Costing involves. The major implication for the researched field is ensuring success for the implementation of a modern costing method in the energy sector, underlining the shortcomings of the traditional costing methods. The added value of the paper consists in conducting a rigorous study of the

  8. Primary and secondary battery consumption trends in Sweden 1996–2013: Method development and detailed accounting by battery type

    International Nuclear Information System (INIS)

    Patrício, João; Kalmykova, Yuliya; Berg, Per E.O.; Rosado, Leonardo; Åberg, Helena

    2015-01-01

    Highlights: • Developed MFA method was validated by the national statistics. • Exponential increase of EEE sales leads to increase in integrated battery consumption. • Digital convergence is likely to be a cause for primary batteries consumption decline. • Factors for estimation of integrated batteries in EE are provided. • Sweden reached the collection rates defined by European Union. - Abstract: In this article, a new method based on Material Flow Accounting is proposed to study detailed material flows in battery consumption that can be replicated for other countries. The method uses regularly available statistics on import, industrial production and export of batteries and battery-containing electric and electronic equipment (EEE). To promote method use by other scholars with no access to such data, several empirically results and their trends over time, for different types of batteries occurrence among the EEE types are provided. The information provided by the method can be used to: identify drivers of battery consumption; study the dynamic behavior of battery flows – due to technology development, policies, consumers behavior and infrastructures. The method is exemplified by the study of battery flows in Sweden for years 1996–2013. The batteries were accounted, both in units and weight, as primary and secondary batteries; loose and integrated; by electrochemical composition and share of battery use between different types of EEE. Results show that, despite a fivefold increase in the consumption of rechargeable batteries, they account for only about 14% of total use of portable batteries. Recent increase in digital convergence has resulted in a sharp decline in the consumption of primary batteries, which has now stabilized at a fairly low level. Conversely, the consumption of integrated batteries has increased sharply. In 2013, 61% of the total weight of batteries sold in Sweden was collected, and for the particular case of alkaline manganese

  9. Method of taking into account constructional and technological casting modifications in solidification simulations

    Directory of Open Access Journals (Sweden)

    J. Mikoda

    2010-10-01

    Full Text Available This paper presents the new approach to the problem of finite element mesh generation in case of constructional or technological changesin shape of the analysed area. The authorial method of mesh reconstruction, described in this article, creates meshes for modified areas by modification of mesh generated for the original areas. The following steps of reconstruction are described. These are: shape comparison, performed in order to detect changes and determine their types, removing these elements of original mesh that are located in modified parts of area and re-creating missing elements of new mesh. The authorial mesh generator, which enables to use the mechanism of mesh reconstruction is also described. Two examples of mesh reconstruction are presented in this article. The first example shows situation when constructional changes are implemented and the second one technological. These examples show that the described method allows to decrease time of mesh generation significantly. The last section of this article includes summary and conclusions.

  10. Method of taking into account constructional and technological casting modifications in solidification simulations

    OpenAIRE

    J. Mikoda; N. Sczygiol

    2010-01-01

    This paper presents the new approach to the problem of finite element mesh generation in case of constructional or technological changesin shape of the analysed area. The authorial method of mesh reconstruction, described in this article, creates meshes for modified areas by modification of mesh generated for the original areas. The following steps of reconstruction are described. These are: shape comparison, performed in order to detect changes and determine their types, removing these eleme...

  11. Primary and secondary battery consumption trends in Sweden 1996-2013: method development and detailed accounting by battery type.

    Science.gov (United States)

    Patrício, João; Kalmykova, Yuliya; Berg, Per E O; Rosado, Leonardo; Åberg, Helena

    2015-05-01

    In this article, a new method based on Material Flow Accounting is proposed to study detailed material flows in battery consumption that can be replicated for other countries. The method uses regularly available statistics on import, industrial production and export of batteries and battery-containing electric and electronic equipment (EEE). To promote method use by other scholars with no access to such data, several empirically results and their trends over time, for different types of batteries occurrence among the EEE types are provided. The information provided by the method can be used to: identify drivers of battery consumption; study the dynamic behavior of battery flows - due to technology development, policies, consumers behavior and infrastructures. The method is exemplified by the study of battery flows in Sweden for years 1996-2013. The batteries were accounted, both in units and weight, as primary and secondary batteries; loose and integrated; by electrochemical composition and share of battery use between different types of EEE. Results show that, despite a fivefold increase in the consumption of rechargeable batteries, they account for only about 14% of total use of portable batteries. Recent increase in digital convergence has resulted in a sharp decline in the consumption of primary batteries, which has now stabilized at a fairly low level. Conversely, the consumption of integrated batteries has increased sharply. In 2013, 61% of the total weight of batteries sold in Sweden was collected, and for the particular case of alkaline manganese dioxide batteries, the value achieved 74%. Copyright © 2015 Elsevier Ltd. All rights reserved.

  12. Ideas on a practical method to make more uniform the measure and the account of doses

    International Nuclear Information System (INIS)

    Boussard, P.; Dollo, R.; De Kerviller, M.; Penneroux, M.

    1992-01-01

    The ICRP 60 publication and its consequences on the revision of CEC regulations and basic norms, discussions on dosimetry of outside workers and more generally on the development of exchanges of information between users have led EDF to question its practices for measuring counting doses. Faced with this wide range of french practices and in a desire for harmonisation, an EDF and CEA work team has established a summary of present methods, an evaluation of the consequences of these different strategies and have then suggested a harmonisation of dosimetric measures based on systematic methodology. (author)

  13. Accounting support for employees' motivation as a method of increasing the effective activity of the enterprise

    Directory of Open Access Journals (Sweden)

    Samchuk K.I.

    2017-06-01

    Full Text Available The article analyzes the evolution of scientific perspectives on personnel motivation, defines the concept of "motivation" in economic and legal dictionaries and in educational and methodological literature. The theory of motivation and analytical models of motivation have been investigated, in order to reflect the multifaceted and non-standard nature of the process of motivation and to determine the need for an integrated approach to solving this complex problem. The article presents the grouped motivational types, their characteristics, and the possibilities of organizational support. The classification and content of methods of motivation and stimulation of labor at enterprises, namely: economic, administrative, organizational, production, moral, psychological, social, are given.

  14. ACCOUNT METHODS OF UNCERTAINTY OF DATA AT FORECASTING OF DEVELOPMENT OF HYDROCARBON REGION

    Directory of Open Access Journals (Sweden)

    S.L. Sadov

    2009-12-01

    Full Text Available In this paper the existence of two equally main groups of the uncertainty of data (economical and geological factors are fixed. The choice’s procedure of the mostly effective variants of the region’s hydrocarbon resources usage is offered. It based on the combinatorial-probabilistic technique of the economic evaluation and gas and oil usage movement choice, added by geologic-mathematical methods. The forecast of the gas and oil output in the Komi Republic after 2020 based on the unexplored resources are given.

  15. Bats from Fazenda Intervales, Southeastern Brazil: species account and comparison between different sampling methods

    Directory of Open Access Journals (Sweden)

    Christine V. Portfors

    2000-06-01

    Full Text Available Assessing the composition of an area's bat fauna is typically accomplished by using captures or by monitoring echolocation calls with bat detectors. The two methods may not provide the same data regarding species composition. Mist nets and harp traps may be biased towards sampling low flying species, and bat detectors biased towards detecting high intensity echolocators. A comparison of the bat fauna of Fazenda Intervales, southeastern Brazil, as revealed by mist nets and harp trap captures, checking roosts and by monitoring echolocation calls of flying bats illustrates this point. A total of 17 species of bats was sampled. Fourteen bat species were captured and the echolocation calls of 12 species were recorded, three of them not revealed by mist nets or harp traps. The different sampling methods provided different pictures of the bat fauna. Phyllostomid bats dominated the catches in mist nets, but in the field their echolocation calls were never detected. No single sampling approach provided a complete assessment of the bat fauna in the study area. In general, bats producing low intensity echolocation calls, such as phyllostomids, are more easily assessed by netting, and bats producing high intensity echolocation calls are better surveyed by bat detectors. The results demonstrate that a combined and varied approach to sampling is required for a complete assessment of the bat fauna of an area.

  16. Training toward Advanced 3D Seismic Methods for CO2 Monitoring, Verification, and Accounting

    Energy Technology Data Exchange (ETDEWEB)

    Christopher Liner

    2012-05-31

    The objective of our work is graduate and undergraduate student training related to improved 3D seismic technology that addresses key challenges related to monitoring movement and containment of CO{sub 2}, specifically better quantification and sensitivity for mapping of caprock integrity, fractures, and other potential leakage pathways. We utilize data and results developed through previous DOE-funded CO{sub 2} characterization project (DE-FG26-06NT42734) at the Dickman Field of Ness County, KS. Dickman is a type locality for the geology that will be encountered for CO{sub 2} sequestration projects from northern Oklahoma across the U.S. midcontinent to Indiana and Illinois. Since its discovery in 1962, the Dickman Field has produced about 1.7 million barrels of oil from porous Mississippian carbonates with a small structural closure at about 4400 ft drilling depth. Project data includes 3.3 square miles of 3D seismic data, 142 wells, with log, some core, and oil/water production data available. Only two wells penetrate the deep saline aquifer. In a previous DOE-funded project, geological and seismic data were integrated to create a geological property model and a flow simulation grid. We believe that sequestration of CO{sub 2} will largely occur in areas of relatively flat geology and simple near surface, similar to Dickman. The challenge is not complex geology, but development of improved, lower-cost methods for detecting natural fractures and subtle faults. Our project used numerical simulation to test methods of gathering multicomponent, full azimuth data ideal for this purpose. Our specific objectives were to apply advanced seismic methods to aide in quantifying reservoir properties and lateral continuity of CO{sub 2} sequestration targets. The purpose of the current project is graduate and undergraduate student training related to improved 3D seismic technology that addresses key challenges related to monitoring movement and containment of CO{sub 2

  17. Taking dietary habits into account: A computational method for modeling food choices that goes beyond price.

    Directory of Open Access Journals (Sweden)

    Rahmatollah Beheshti

    Full Text Available Computational models have gained popularity as a predictive tool for assessing proposed policy changes affecting dietary choice. Specifically, they have been used for modeling dietary changes in response to economic interventions, such as price and income changes. Herein, we present a novel addition to this type of model by incorporating habitual behaviors that drive individuals to maintain or conform to prior eating patterns. We examine our method in a simulated case study of food choice behaviors of low-income adults in the US. We use data from several national datasets, including the National Health and Nutrition Examination Survey (NHANES, the US Bureau of Labor Statistics and the USDA, to parameterize our model and develop predictive capabilities in 1 quantifying the influence of prior diet preferences when food budgets are increased and 2 simulating the income elasticities of demand for four food categories. Food budgets can increase because of greater affordability (due to food aid and other nutritional assistance programs, or because of higher income. Our model predictions indicate that low-income adults consume unhealthy diets when they have highly constrained budgets, but that even after budget constraints are relaxed, these unhealthy eating behaviors are maintained. Specifically, diets in this population, before and after changes in food budgets, are characterized by relatively low consumption of fruits and vegetables and high consumption of fat. The model results for income elasticities also show almost no change in consumption of fruit and fat in response to changes in income, which is in agreement with data from the World Bank's International Comparison Program (ICP. Hence, the proposed method can be used in assessing the influences of habitual dietary patterns on the effectiveness of food policies.

  18. A method for calculating minimum biodiversity offset multipliers accounting for time discounting, additionality and permanence.

    Science.gov (United States)

    Laitila, Jussi; Moilanen, Atte; Pouzols, Federico M

    2014-11-01

    Biodiversity offsetting, which means compensation for ecological and environmental damage caused by development activity, has recently been gaining strong political support around the world. One common criticism levelled at offsets is that they exchange certain and almost immediate losses for uncertain future gains. In the case of restoration offsets, gains may be realized after a time delay of decades, and with considerable uncertainty. Here we focus on offset multipliers, which are ratios between damaged and compensated amounts (areas) of biodiversity. Multipliers have the attraction of being an easily understandable way of deciding the amount of offsetting needed. On the other hand, exact values of multipliers are very difficult to compute in practice if at all possible. We introduce a mathematical method for deriving minimum levels for offset multipliers under the assumption that offsetting gains must compensate for the losses (no net loss offsetting). We calculate absolute minimum multipliers that arise from time discounting and delayed emergence of offsetting gains for a one-dimensional measure of biodiversity. Despite the highly simplified model, we show that even the absolute minimum multipliers may easily be quite large, in the order of dozens, and theoretically arbitrarily large, contradicting the relatively low multipliers found in literature and in practice. While our results inform policy makers about realistic minimal offsetting requirements, they also challenge many current policies and show the importance of rigorous models for computing (minimum) offset multipliers. The strength of the presented method is that it requires minimal underlying information. We include a supplementary spreadsheet tool for calculating multipliers to facilitate application.

  19. Taking dietary habits into account: A computational method for modeling food choices that goes beyond price.

    Science.gov (United States)

    Beheshti, Rahmatollah; Jones-Smith, Jessica C; Igusa, Takeru

    2017-01-01

    Computational models have gained popularity as a predictive tool for assessing proposed policy changes affecting dietary choice. Specifically, they have been used for modeling dietary changes in response to economic interventions, such as price and income changes. Herein, we present a novel addition to this type of model by incorporating habitual behaviors that drive individuals to maintain or conform to prior eating patterns. We examine our method in a simulated case study of food choice behaviors of low-income adults in the US. We use data from several national datasets, including the National Health and Nutrition Examination Survey (NHANES), the US Bureau of Labor Statistics and the USDA, to parameterize our model and develop predictive capabilities in 1) quantifying the influence of prior diet preferences when food budgets are increased and 2) simulating the income elasticities of demand for four food categories. Food budgets can increase because of greater affordability (due to food aid and other nutritional assistance programs), or because of higher income. Our model predictions indicate that low-income adults consume unhealthy diets when they have highly constrained budgets, but that even after budget constraints are relaxed, these unhealthy eating behaviors are maintained. Specifically, diets in this population, before and after changes in food budgets, are characterized by relatively low consumption of fruits and vegetables and high consumption of fat. The model results for income elasticities also show almost no change in consumption of fruit and fat in response to changes in income, which is in agreement with data from the World Bank's International Comparison Program (ICP). Hence, the proposed method can be used in assessing the influences of habitual dietary patterns on the effectiveness of food policies.

  20. Methods of characterization of salt formations in view of spent fuel final disposal

    International Nuclear Information System (INIS)

    Diaconu, Daniela; Balan, Valeriu; Mirion, Ilie

    2002-01-01

    Deep disposal in geological formations of salt, granite and clay seems to be at present the most proper and commonly adopted solution for final disposal of high-level radioactive wastes and spent fuel. Disposing such wastes represents the top-priority issue of the European research community in the field of nuclear power. Although seemingly premature for Romanian power system, the interest for final disposal of spent fuel is justified by the long duration implied by the studies targeting this objective. At the same time these studies represent the Romanian nuclear research contribution in the frame of the efforts of integration within the European research field. Although Romania has not made so far a decision favoring a given geological formation for the final disposal of spent fuel resulting from Cernavoda NPP, the most generally taken into consideration appears the salt formation. The final decision will be made following the evaluation of its performances to spent fuel disposal based on the values of the specific parameters of the geological formation. In order to supply the data required as input parameters in the codes of evaluation of the geological formation performances, the INR Pitesti initiated a package of modern and complex methodologies for such determinations. The studies developed so far followed up the special phenomenon of salt convergence, a phenomenon characteristic for only this kind of rock, as well as the radionuclide migration. These studies allow a better understanding of these processes of upmost importance for disposal's safety. The methods and the experimental installation designed and realized at INR Pitesti aimed at determination of thermal expansion coefficient, thermal conductivity, specific heat, which are all parameters of high specific interest for high level radioactive waste or spent fuel disposal. The paper presents the results of these studies as well as the methodologies, the experimental installations and the findings

  1. Toward a quantitative account of pitch distribution in spontaneous narrative: method and validation.

    Science.gov (United States)

    Matteson, Samuel E; Olness, Gloria Streit; Caplow, Nancy J

    2013-05-01

    Pitch is well-known both to animate human discourse and to convey meaning in communication. The study of the statistical population distributions of pitch in discourse will undoubtedly benefit from methodological improvements. The current investigation examines a method that parameterizes pitch in discourse as musical pitch interval H measured in units of cents and that disaggregates the sequence of peak word-pitches using tools employed in time-series analysis and digital signal processing. The investigators test the proposed methodology by its application to distributions in pitch interval of the peak word-pitch (collectively called the discourse gamut) that occur in simulated and actual spontaneous emotive narratives obtained from 17 middle-aged African-American adults. The analysis, in rigorous tests, not only faithfully reproduced simulated distributions imbedded in realistic time series that drift and include pitch breaks, but the protocol also reveals that the empirical distributions exhibit a common hidden structure when normalized to a slowly varying mode (called the gamut root) of their respective probability density functions. Quantitative differences between narratives reveal the speakers' relative propensity for the use of pitch levels corresponding to elevated degrees of a discourse gamut (the "e-la") superimposed upon a continuum that conforms systematically to an asymmetric Laplace distribution.

  2. Nuclear waste. Which alternatives for method and siting should be accounted for?

    International Nuclear Information System (INIS)

    2006-06-01

    At a seminar in february 2006, KASAM discussed the Swedish legislation concerning how the alternatives for disposal of high-level radioactive wastes should be treated in the application for constructing a repository. Such an application is due in 2008 by the Swedish Nuclear Fuel and Waste Management Co. Some of the important conclusions from the seminar are: The EIS must include a thorough description of the reasoning behind the decisions not to continue investigating alternative methods and sites, and the motives for the decisions for the choices made. The considerations that will be made by the environmental court of law and the regulatory authorities will be marked by a 'court of law perspective' and an 'government authority perspective' resp. The government, on the other hand, has the possibility, and obligation, to look from other points of view, e.g. employment policy and energy policy in its decision to approve a certain type of repository or not. The term 'best possible site' is devoid of meaning without clear definitions and descriptions under what circumstances the terms should be applied. Further clarification is needed on the interaction between stipulations on reports of alternatives in the environmental code and in the legislation in 'Act on nuclear activities'

  3. An Analytical Autoethnographical Account of using Inquiry-Based Learning in a Graduate Research Methods Course

    Directory of Open Access Journals (Sweden)

    Jules Woolf

    2017-03-01

    Full Text Available Increased emphasis is being placed on integrating research and teaching in higher education because of the numerous benefits accrued by students. In accordance, research methods courses are ubiquitously contained in curricula, ostensibly to promote research training and the research-teaching nexus. Students may not appreciate the inclusion, however, of such courses or emphasis on research training when their career ambitions are outside academia. In this analytical autoethnographic study, I examined my experience of teaching research methods to twenty graduate students using an inquiry-based learning strategy. To assist my analysis, I incorporated the students’ reflective journals of their experience of the course. Inquiry based learning motivated both the students and me, however the approach was time intensive and stressful for me. Contrary to current recommendations, guidance is of crucial importance with this teaching approach, particularly at the onset. Furthermore, an alignment between my own research interests and course content was not necessary for the research-teaching nexus to be experienced. Moreover, absence of such alignment provided opportunities for personal development both for the students and in my case, the instructor. Dans l’enseignement supérieur, on met maintenant de plus en plus d’emphase sur l’intégration de la recherche dans l’enseignement à cause des nombreux avantages dont peuvent bénéficier les étudiants. Par conséquent, les cours de méthodologie de la recherche font désormais partie des programmes de cours de façon ubiquitaire, visiblement pour favoriser la formation en recherche et le lien entre l’enseignement et la recherche. Toutefois, les étudiants n’apprécient pas toujours une telle inclusion de ces cours ni l’accent mis sur la formation en recherche lorsque leurs ambitions de carrière se situent hors du milieu universitaire. Dans cette étude analytique auto-ethnographique, j

  4. A method for improving predictive modeling by taking into account lag time: Example of selenium bioaccumulation in a flowing system

    International Nuclear Information System (INIS)

    Beckon, William N.

    2016-01-01

    Highlights: • A method for estimating response time in cause-effect relationships is demonstrated. • Predictive modeling is appreciably improved by taking into account this lag time. • Bioaccumulation lag is greater for organisms at higher trophic levels. • This methodology may be widely applicable in disparate disciplines. - Abstract: For bioaccumulative substances, efforts to predict concentrations in organisms at upper trophic levels, based on measurements of environmental exposure, have been confounded by the appreciable but hitherto unknown amount of time it may take for bioaccumulation to occur through various pathways and across several trophic transfers. The study summarized here demonstrates an objective method of estimating this lag time by testing a large array of potential lag times for selenium bioaccumulation, selecting the lag that provides the best regression between environmental exposure (concentration in ambient water) and concentration in the tissue of the target organism. Bioaccumulation lag is generally greater for organisms at higher trophic levels, reaching times of more than a year in piscivorous fish. Predictive modeling of bioaccumulation is improved appreciably by taking into account this lag. More generally, the method demonstrated here may improve the accuracy of predictive modeling in a wide variety of other cause-effect relationships in which lag time is substantial but inadequately known, in disciplines as diverse as climatology (e.g., the effect of greenhouse gases on sea levels) and economics (e.g., the effects of fiscal stimulus on employment).

  5. A method for improving predictive modeling by taking into account lag time: Example of selenium bioaccumulation in a flowing system

    Energy Technology Data Exchange (ETDEWEB)

    Beckon, William N., E-mail: William_Beckon@fws.gov

    2016-07-15

    Highlights: • A method for estimating response time in cause-effect relationships is demonstrated. • Predictive modeling is appreciably improved by taking into account this lag time. • Bioaccumulation lag is greater for organisms at higher trophic levels. • This methodology may be widely applicable in disparate disciplines. - Abstract: For bioaccumulative substances, efforts to predict concentrations in organisms at upper trophic levels, based on measurements of environmental exposure, have been confounded by the appreciable but hitherto unknown amount of time it may take for bioaccumulation to occur through various pathways and across several trophic transfers. The study summarized here demonstrates an objective method of estimating this lag time by testing a large array of potential lag times for selenium bioaccumulation, selecting the lag that provides the best regression between environmental exposure (concentration in ambient water) and concentration in the tissue of the target organism. Bioaccumulation lag is generally greater for organisms at higher trophic levels, reaching times of more than a year in piscivorous fish. Predictive modeling of bioaccumulation is improved appreciably by taking into account this lag. More generally, the method demonstrated here may improve the accuracy of predictive modeling in a wide variety of other cause-effect relationships in which lag time is substantial but inadequately known, in disciplines as diverse as climatology (e.g., the effect of greenhouse gases on sea levels) and economics (e.g., the effects of fiscal stimulus on employment).

  6. Developing Cameral Accounting

    OpenAIRE

    Monsen, Norvald

    2004-01-01

    -This is the accepted version of the following article: "Developing Cameral Accounting", Beta. Scandinavian Journal of Business Research 2004, 18(2):8-24, which has been published in final form at http://www.idunn.no/beta/2004/02/developing_cameral_accounting. © Universitetsforlaget Cameral accounting has played an important historical role in governmental accounting in many countries, particularly in continental European countries, and arguments for developing cameral accounting have been...

  7. IMPRESS YOUR FRIENDS AND PREDICT THE FINAL SCORE: An analysis of the psychic ability of four target resetting methods used in One-Day International Cricket

    Directory of Open Access Journals (Sweden)

    Barbara J. O'Riley

    2006-12-01

    Full Text Available One-Day cricket's eternal problem is how to fairly account for an interruption that occurs during a team's innings. Several methods have been applied in the past, some more successfully than others. Numerous articles have been written about different target resetting methods applicable in one-day international cricket and how they "favour" one team over another. In this paper we use an alternative approach looking at the psychic ability of four target resetting methods and compare how well they predict the final score based on the present state of the first innings. We attempt to convert each of methods we investigate into a ball-by-ball predictive tool. We introduce a terminal interruption to the first innings at every ball and compute the predicted final score. We ascribe a nominal value to the difference between the final achieved score and the prediction given by each method. We compute our own 'Psychic Metric' to enable a comparison between the four methods. We also develop a computer package to manipulate the data from matches in which the first innings was completed

  8. A METHOD OF LOADING UNIT FORMATION TAKING INTO ACCOUNT MASS, LOAD-BEARING STRENGTH AND SURFACES OF PACKING UNITS

    Directory of Open Access Journals (Sweden)

    Kamil POPIELA

    2017-09-01

    Full Text Available The problem of loading unit formation is computationally complex in nature. This article presents a heuristic algorithm of forming unit loads, which can be applied to unit load arrangement on unit load devices. This method accounts for dimensional, mass and load-bearing strength of loading units and loading devices. Moreover, the rotation of packages about a 90° vertical axis has been made possible. In this algorithm, the bearing surface of each packing unit is entirely supported. This guarantees the stability of additional unit load layers. A sample calculation of the arrangement of 30-unit loads is presented in this article.

  9. Account of volume heat capacity on interface in numerical solution of the Stephen problem using the strained coordinates method

    International Nuclear Information System (INIS)

    Latynin, V.A.; Reshetov, V.A.; Karaseva, L.N.

    1988-01-01

    Numerical solution of the Stephen problem by the strained coordinate method is presented for an one-dimensional sphere. Differential formulae of heat fluxes from moving interfaces do not take into account volume heat capacities of the front nodes. Calculations, carried out according to these balanced formulae, as well as according to those usually used, have shown that the balanced formulae permit to reduce approximately by an order the number of nodes on the sphere radius, if similar accuracy of heat balance of the whole process of melting or crystallization is observed. 2 refs.; 1 fig

  10. A METHOD FOR REGENERATION OF SPENT ELECTROCHEMICAL DECONTAMINATION SOLUTION AND ITS TREATMENT FOR FINAL DISPOSAL

    Energy Technology Data Exchange (ETDEWEB)

    Davydov, D.Yu.; Davydov, Yu.P.; Toropov, I.G.; John, J.; Rosikova, K.; Motl, A.; Hudson, M.J.; Prazska, M.

    2003-02-27

    This paper describes the method of regeneration of spent electrochemical decontamination solution. The proposed method allows separation of radionuclides and stable metals from spent decontamination solution in a form suitable for final disposal and repeated use of the remaining solution for electrochemical decontamination. Development of this method was based on the results of the speciation studies which showed that Fe(III) can be precipitated in the presence of organic complexing agents, in a form of iron hydroxide, and Ag-110m, Co-60, Mn-54 radionuclides can be coprecipitated on it. In order to verify the conclusions made as a result of the speciation studies, the experiments with electrochemically prepared simulant solution and real solution were carried out. The test results proved that the proposed method can be applied in practice. Treatment of the ultimately spent decontamination solutions can be also made applying iron precipitation, which allows for removal of the bulk amount of contaminants, as the first step. Then, if necessary the remaining radionuclides can be removed by sorption. A series of novel absorbers has been tested for their potential for the sorption removal of the remaining radionuclides from the supernate. The test results showed that most of them were more effective in neutral or alkaline range of pH, however, the high efficiency of the sorption removal can be achieved only after the removal of the oxalic and citric acids from solution.

  11. ACCOUNTING AND AUDIT OPERATIONS ON CURRENT ACCOUNT

    Directory of Open Access Journals (Sweden)

    Koblyanska Olena

    2018-03-01

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

  12. Methods of minimizing ground-water contamination from in situ leach uranium mining. Final report

    International Nuclear Information System (INIS)

    Deutsch, W.J.; Martin, W.J.; Eary, L.E.; Serne, R.J.

    1985-03-01

    This is the final report of a research project designed to study methods of minimizing ground-water contamination from in situ leach uranium mining. Fieldwork and laboratory experiments were conducted to identify excursion indicators for monitoring purposes during mining, and to evaluate effective aquifer restoration techniques following mining. Many of the solution constituents were found to be too reactive with the aquifer sediments to reliably indicate excursion of leaching solution from the ore zone; however, in many cases, the concentrations of chloride and sulfate and the total dissolved solids level of the solution were found to be good excursion indicators. Aquifer restoration by ground-water sweeping consumed large quantities of ground water and was not effective for the redox-sensitive contaminants often present in the ore zone. Surface treatment methods such as reverse osmosis and electrodialysis were effective in reducing the amount of water used, but also had the potential for creating conditions in the aquifer under which the redox-sensitive contaminants would be mobile. In situ restoration by chemical reduction, in which a reducing agent is added to the solution recirculated through the ore zone during restoration, can restore the ore-zone sediment as well as the ground water. This method could lead to a stable chemical condition in the aquifer similar to conditions before mining. 41 figures

  13. Investigation of modern methods of probalistic sensitivity analysis of final repository performance assessment models (MOSEL)

    International Nuclear Information System (INIS)

    Spiessl, Sabine; Becker, Dirk-Alexander

    2017-06-01

    Sensitivity analysis is a mathematical means for analysing the sensitivities of a computational model to variations of its input parameters. Thus, it is a tool for managing parameter uncertainties. It is often performed probabilistically as global sensitivity analysis, running the model a large number of times with different parameter value combinations. Going along with the increase of computer capabilities, global sensitivity analysis has been a field of mathematical research for some decades. In the field of final repository modelling, probabilistic analysis is regarded a key element of a modern safety case. An appropriate uncertainty and sensitivity analysis can help identify parameters that need further dedicated research to reduce the overall uncertainty, generally leads to better system understanding and can thus contribute to building confidence in the models. The purpose of the project described here was to systematically investigate different numerical and graphical techniques of sensitivity analysis with typical repository models, which produce a distinctly right-skewed and tailed output distribution and can exhibit a highly nonlinear, non-monotonic or even non-continuous behaviour. For the investigations presented here, three test models were defined that describe generic, but typical repository systems. A number of numerical and graphical sensitivity analysis methods were selected for investigation and, in part, modified or adapted. Different sampling methods were applied to produce various parameter samples of different sizes and many individual runs with the test models were performed. The results were evaluated with the different methods of sensitivity analysis. On this basis the methods were compared and assessed. This report gives an overview of the background and the applied methods. The results obtained for three typical test models are presented and explained; conclusions in view of practical applications are drawn. At the end, a recommendation

  14. Investigation of modern methods of probalistic sensitivity analysis of final repository performance assessment models (MOSEL)

    Energy Technology Data Exchange (ETDEWEB)

    Spiessl, Sabine; Becker, Dirk-Alexander

    2017-06-15

    Sensitivity analysis is a mathematical means for analysing the sensitivities of a computational model to variations of its input parameters. Thus, it is a tool for managing parameter uncertainties. It is often performed probabilistically as global sensitivity analysis, running the model a large number of times with different parameter value combinations. Going along with the increase of computer capabilities, global sensitivity analysis has been a field of mathematical research for some decades. In the field of final repository modelling, probabilistic analysis is regarded a key element of a modern safety case. An appropriate uncertainty and sensitivity analysis can help identify parameters that need further dedicated research to reduce the overall uncertainty, generally leads to better system understanding and can thus contribute to building confidence in the models. The purpose of the project described here was to systematically investigate different numerical and graphical techniques of sensitivity analysis with typical repository models, which produce a distinctly right-skewed and tailed output distribution and can exhibit a highly nonlinear, non-monotonic or even non-continuous behaviour. For the investigations presented here, three test models were defined that describe generic, but typical repository systems. A number of numerical and graphical sensitivity analysis methods were selected for investigation and, in part, modified or adapted. Different sampling methods were applied to produce various parameter samples of different sizes and many individual runs with the test models were performed. The results were evaluated with the different methods of sensitivity analysis. On this basis the methods were compared and assessed. This report gives an overview of the background and the applied methods. The results obtained for three typical test models are presented and explained; conclusions in view of practical applications are drawn. At the end, a recommendation

  15. Comparison of methods for finding saddle points without knowledge of the final states.

    Science.gov (United States)

    Olsen, R A; Kroes, G J; Henkelman, G; Arnaldsson, A; Jónsson, H

    2004-11-22

    Within the harmonic approximation to transition state theory, the biggest challenge involved in finding the mechanism or rate of transitions is the location of the relevant saddle points on the multidimensional potential energy surface. The saddle point search is particularly challenging when the final state of the transition is not specified. In this article we report on a comparison of several methods for locating saddle points under these conditions and compare, in particular, the well-established rational function optimization (RFO) methods using either exact or approximate Hessians with the more recently proposed minimum mode following methods where only the minimum eigenvalue mode is found, either by the dimer or the Lanczos method. A test problem involving transitions in a seven-atom Pt island on a Pt(111) surface using a simple Morse pairwise potential function is used and the number of degrees of freedom varied by varying the number of movable atoms. In the full system, 175 atoms can move so 525 degrees of freedom need to be optimized to find the saddle points. For testing purposes, we have also restricted the number of movable atoms to 7 and 1. Our results indicate that if attempting to make a map of all relevant saddle points for a large system (as would be necessary when simulating the long time scale evolution of a thermal system) the minimum mode following methods are preferred. The minimum mode following methods are also more efficient when searching for the lowest saddle points in a large system, and if the force can be obtained cheaply. However, if only the lowest saddle points are sought and the calculation of the force is expensive but a good approximation for the Hessian at the starting position of the search can be obtained at low cost, then the RFO approaches employing an approximate Hessian represent the preferred choice. For small and medium sized systems where the force is expensive to calculate, the RFO approaches employing an approximate

  16. Accounting rigid support at the border in a mixed model the finite element method in problems of ice cover destruction

    Directory of Open Access Journals (Sweden)

    V. V. Knyazkov

    2014-01-01

    Full Text Available To evaluate the force to damage the ice covers is necessary for estimation of icebreaking capability of vessels, as well as of hull strength of icebreakers, and navigation of ships in ice conditions. On the other hand, the use of ice cover support to arrange construction works from the ice is also of practical interest.By the present moment a great deal of investigations of ice cover deformation have been carried out to result, usually, in approximate calculations formula which was obtained after making a variety of assumptions. Nevertheless, we believe that it is possible to make further improvement in calculations. Application numerical methods, and, for example, FEM, makes possible to avoid numerous drawbacks of analytical methods dealing with both complex boundaries and load application areas and other problem peculiarities.The article considers an application of mixed models of FEM for investigating ice cover deformation. A simple flexible triangle element of mixed type was taken to solve this problem. Vector of generalized coordinates of the element contains apices flexures and normal bending moments in the middle of its sides. Compared to other elements mixed models easily satisfy compatibility requirements on the boundary of adjacent elements and do not require numerical displacement differentiation to define bending moments, because bending moments are included in vector of element generalized coordinates.The method of account of rigid support plate is proposed. The resulting ratio, taking into account the "stiffening", reduces the number of resolving systems of equations by the number of elements on the plate contour.To evaluate further the results the numerical realization of ice cover stress-strained problem it becomes necessary and correct to check whether calculation results correspond to accurate solution. Using an example of circular plate the convergence of numerical solutions to analytical solutions is showed.The article

  17. A comparative study of three pillars system and banking methods in accounting long-term purposes of retiree in Indonesian saving account

    Science.gov (United States)

    Hasbullah, E. S.; Suyudi, M.; Halim, N. A.; Sukono; Gustaf, F.; Putra, A. S.

    2018-03-01

    Human productivity is the main capital in economic activity. This main factor leads to the fact that the continuity of human resources in economic sector depends on the limited productivity age. In other word, once the economic agents has reach the limit of the productivity age. Hence they enter the pension state. In this case, the preparation of ‘old-age’ fund become crucial and should be initiated before the pension state to avoid the destitute condition of retiree. Two most simple and familiar methods in preparing the pension fund are The Three Pillars system and banking methods. Here we simulate the both of the methods for the synthetic data of investment program and analyse the result. The result gives the idea that the Three Pillar System has effective prospect in Long-term scheme. However, the banking method is likely adapted to the short-term plan.

  18. Process Accounting

    OpenAIRE

    Gilbertson, Keith

    2002-01-01

    Standard utilities can help you collect and interpret your Linux system's process accounting data. Describes the uses of process accounting, standard process accounting commands, and example code that makes use of process accounting utilities.

  19. Statistical Methods and Tools for Uxo Characterization (SERDP Final Technical Report)

    Energy Technology Data Exchange (ETDEWEB)

    Pulsipher, Brent A.; Gilbert, Richard O.; Wilson, John E.; Hassig, Nancy L.; Carlson, Deborah K.; O' Brien, Robert F.; Bates, Derrick J.; Sandness, Gerald A.; Anderson, Kevin K.

    2004-11-15

    The Strategic Environmental Research and Development Program (SERDP) issued a statement of need for FY01 titled Statistical Sampling for Unexploded Ordnance (UXO) Site Characterization that solicited proposals to develop statistically valid sampling protocols for cost-effective, practical, and reliable investigation of sites contaminated with UXO; protocols that could be validated through subsequent field demonstrations. The SERDP goal was the development of a sampling strategy for which a fraction of the site is initially surveyed by geophysical detectors to confidently identify clean areas and subsections (target areas, TAs) that had elevated densities of anomalous geophysical detector readings that could indicate the presence of UXO. More detailed surveys could then be conducted to search the identified TAs for UXO. SERDP funded three projects: those proposed by the Pacific Northwest National Laboratory (PNNL) (SERDP Project No. UXO 1199), Sandia National Laboratory (SNL), and Oak Ridge National Laboratory (ORNL). The projects were closely coordinated to minimize duplication of effort and facilitate use of shared algorithms where feasible. This final report for PNNL Project 1199 describes the methods developed by PNNL to address SERDP's statement-of-need for the development of statistically-based geophysical survey methods for sites where 100% surveys are unattainable or cost prohibitive.

  20. The effect of muscle, cooking method and final internal temperature on quality parameters of beef roast.

    Science.gov (United States)

    Modzelewska-Kapituła, Monika; Dąbrowska, Ewa; Jankowska, Barbara; Kwiatkowska, Aleksandra; Cierach, Marek

    2012-06-01

    The aim of the study was to evaluate the influence of cooking conditions (dry air and steam) and final internal temperature (75, 85, 95°C) on the physico-chemical properties of beef infraspinatus (INF) and semimembranosus (SEM) muscles as well as their tenderness and juiciness. Cooking method and temperature influenced moisture, total collagen content in cooked meat and cooking loss, whereas muscle type affected fat, total collagen content and cooking loss. Warner-Bratzler shear force values were affected by cooking method, which also influenced juiciness of roasts. Temperature affected tenderness and juiciness, whereas muscle type influenced juiciness. The most desirable tenderness had INF heated in steam and dry air to 95°C. Processing SEM in dry air to 85 and 95°C lowered the juiciness of the roasts. There were significant correlations between physico-chemical, sensorial and image attributes, however high accuracy of prediction (r(2)>0.8) was achieved only for SEM muscle. Copyright © 2012 Elsevier Ltd. All rights reserved.

  1. Calculation method for the seasonal performance of heat pump compact units and validation. Final report

    Energy Technology Data Exchange (ETDEWEB)

    Wemhoener, C.; Dott, R.; Afjei, Th. [University of Applied Sciences Northwestern Switzerland, Institute of Energy in Buildings, Muttenz (Switzerland); Huber, H.; Helfenfinger, D.; Keller, P.; Furter, R. [University of Applied Sciences Lucerne (HTA), Test center HLKS, Horw (Switzerland)

    2007-02-15

    This comprehensive final report for the Swiss Federal Office of Energy (SFOE) takes a look at compact heat pump units that have been developed for the heating of low energy consumption houses built to MINERGIE or MINERGIE-P standards. These units, which combine the functions of space heating, domestic hot water preparation and ventilation in one unit are described. A testing procedure developed at the University of Applied Science in Lucerne, Switzerland, using a test rig for the measurement of the seasonal performance factor (SPF) is described. A calculation method based on temperature classes for the calculation of the SPF of combined heat pump systems for space heating and domestic hot water preparation that was developed by the Institute of Energy in Buildings at the University of Applied Sciences Northwestern Switzerland is examined. Two pilot plants allowing detailed field monitoring of two compact units are described. One pilot plant installed in a single-family house built to MINERGIE standard in Gelterkinden, Switzerland, provided data on a compact unit. These results of measurements made on this and a further installation in a MINERGIE-P ultra-low energy consumption house in Zeiningen, Switzerland, are presented and discussed. Calculation methods, including exergy considerations are reviewed and their validation is discussed.

  2. Use of accounting for tax search conducted by tax administrator

    OpenAIRE

    Novotná, Markéta

    2010-01-01

    The subject of this thesis is to describe the use of accounting and financial statements for tax search conducted by tax administrator. Besides various methods and ways of using accounting, this paper focuses on principles, criteria and phases of tax search. The final chapter describes possibility of making electronic tax search, which is based on accounting and other data in electronic form.

  3. The Need for Inclusion of Human Resources Accounting in the ...

    African Journals Online (AJOL)

    ... peruse the objectives of human resource accounting, different valuation methods from various literature emphasizing the need to show human asset in the balance sheet and finally sensitizing professional accountants to an in-depth look at the balance sheet and for professional bodies to bring up Accounting Standards ...

  4. Product and corporate carbon footprint using the compound method based on financial accounts. The case of Osorio wind farms

    International Nuclear Information System (INIS)

    Alvarez, Sergio; Sosa, María; Rubio, Agustín

    2015-01-01

    Highlights: • We applied novel organisation-product-based-life-cycle assessment to Osorio Wind Farms. • This study includes sources, phases and areas previously unreported for the wind power sector. • MC3 assess carbon footprint in a practical and comprehensive manner. • MC3 is suitable for its application in major international projects. - Abstract: The challenge of developing clean and renewable energy sources is becoming ever more urgent. Over the last decade, the concept of carbon footprint has been used to report direct and indirect greenhouse gas emissions and as a support for sustainable consumption decisions. However, the discrepancies in the approaches based on either the product or corporate carbon footprint can seriously hinder its successful implementation. The so-called compound method based on financial accounts is a tiered hybrid method which enables the calculation of both the product and corporate carbon footprint. This work aims to assess this method as a tool for carbon footprint through its implementation in a comprehensive life-cycle assessment of the Osorio Wind Farms in Brazil. The total cumulative life-cycle emissions are 362.455 t CO 2 eq, representing 18.33 gr CO 2 eq per kW h delivered to the Brazilian national power grid. The difference with regard to previous works derives from its broader scope and different assumptions. In this study the comparable value from wind turbine manufacture, transport and construction is 8.42 gr CO 2 eq per kW h, 56% lower than the mean figure reported by Arvesen and Hertwich (2012). This study includes sources, phases and areas previously unreported in the carbon footprint reviews for the wind power sector. We conclude that the compound method based on financial accounts is a practical method that allows the definition of a more comprehensive goal and scope. Its implementation at Osorio Wind Farms demonstrates the method’s suitability for application in major international projects and

  5. Identifying strategies to assist final semester nursing students to develop numeracy skills: a mixed methods study.

    Science.gov (United States)

    Ramjan, Lucie M; Stewart, Lyn; Salamonson, Yenna; Morris, Maureen M; Armstrong, Lyn; Sanchez, Paula; Flannery, Liz

    2014-03-01

    It remains a grave concern that many nursing students within tertiary institutions continue to experience difficulties with achieving medication calculation competency. In addition, universities have a moral responsibility to prepare proficient clinicians for graduate practice. This requires risk management strategies to reduce adverse medication errors post registration. To identify strategies and potential predictors that may assist nurse academics to tailor their drug calculation teaching and assessment methods. This project builds on previous experience and explores students' perceptions of newly implemented interventions designed to increase confidence and competence in medication calculation. This mixed method study surveyed students (n=405) enrolled in their final semester of study at a large, metropolitan university in Sydney, Australia. Tailored, contextualised interventions included online practice quizzes, simulated medication calculation scenarios developed for clinical practice classes, contextualised 'pen and paper' tests, visually enhanced didactic remediation and 'hands-on' contextualised workshops. Surveys were administered to students to determine their perceptions of interventions and to identify whether these interventions assisted with calculation competence. Test scores were analysed using SPSS v. 20 for correlations between students' perceptions and actual performance. Qualitative open-ended survey questions were analysed manually and thematically. The study reinforced that nursing students preferred a 'hands-on,' contextualised approach to learning that was 'authentic' and aligned with clinical practice. Our interventions assisted with supporting students' learning and improvement of calculation confidence. Qualitative data provided further insight into students' awareness of their calculation errors and preferred learning styles. Some of the strongest predictors for numeracy skill performance included (1) being an international student, (2

  6. UM ESTUDO ESTATÍSTICO SOBRE AS OXÍTONAS NO PORTUGUÊS A STATISTICAL ACCOUNT OF FINAL STRESS IN PORTUGUESE

    Directory of Open Access Journals (Sweden)

    ANA LÍVIA DOS SANTOS AGOSTINHO E GABRIEL ANTUNES DE ARAÚJO

    2007-01-01

    Full Text Available O objetivo deste artigo é apresentar um estudo estatístico sobre as palavrascom acento final (ou oxítonas no português. Baseado em um corpus de 10.494palavras (ou seja, todas as palavras nominais oxítonas do Dicionário Houaisse suas respectivas transcrições fonéticas, mostraremos que a maioria das palavrasoxítonas do português é formada por empréstimos lexicais. Ainda que o latim,o “tupi”, o francês, o árabe e o iorubá tenham sido as principais fontes dosempréstimos, o português pegou emprestadas palavras de mais de cem línguasdiferentes. Também discutiremos a qualidade do elemento final da oxítona (sevogal, glide ou consoante e a freqüência geral destas palavras.The aim of this paper is to analyse a corpus of final stress words (also knownas oxytone in Portuguese. Based on a corpus of 10.494 noun words with finalstress and their respective phonetic transcriptions from the Houaiss Dictionary,we argue that the majority of the final stress words in Portuguese are lexicalborrowings. Latin, “Tupi”, French, Arabic, Ioruba are the majors sources,however, Portuguese borrowed from more than one hundred languages. Wealso discuss the quality of the final element (if vowel, glide or consonant andthe overall frequency of these final stress words.

  7. Improvement of economic security management system of municipalities with account of transportation system development: methods of assessment

    Science.gov (United States)

    Khe Sun, Pak; Vorona-Slivinskaya, Lubov; Voskresenskay, Elena

    2017-10-01

    The article highlights the necessity of a complex approach to assess economic security of municipalities, which would consider municipal management specifics. The approach allows comparing the economic security level of municipalities, but it does not describe parameter differences between compared municipalities. Therefore, there is a second method suggested: parameter rank order method. Applying these methods allowed to figure out the leaders and outsiders of the economic security among municipalities and rank all economic security parameters according to the significance level. Complex assessment of the economic security of municipalities, based on the combination of the two approaches, allowed to assess the security level more accurate. In order to assure economic security and equalize its threshold values, one should pay special attention to transportation system development in municipalities. Strategic aims of projects in the area of transportation infrastructure development in municipalities include the following issues: contribution into creating and elaborating transportation logistics and manufacture transport complexes, development of transportation infrastructure with account of internal and external functions of the region, public transport development, improvement of transport security and reducing its negative influence on the environment.

  8. Methods of evaluating the consequences of irradiation of populations. Final report 1976-1980

    International Nuclear Information System (INIS)

    1983-01-01

    The present state of scientific knowledge does not make it possible to set a threshold for the effects of ionizing radiation on the health of individuals or of populations. The pessimistic assumption whereby any exposure is liable to have a harmful effect therefore remains the basis for the evaluation of standards. The resulting recommendations formulated by the ICRP (Publication No. 26) consist in a system of dose limits, which constitute the new foundation of radiation protection, the aim being to ensure that: - no source of exposure is unjustified, with due regard to the benefits occurring therefrom, - all necessary exposure is kept as low as reasonable achievable, economic and social factors being taken into account, - the dose equivalents received do not exceed certain specified limits. In order to attain this objective, it appeared necessary to have at our disposal, in the context of any project for an installation that is liable to cause exposure to ionizing radiation, means of evaluating the following: 1. the levels of exposure to the individuals and population groups concerned, 2. the resulting radiological detriment to man, 3. the economic and social impacts thereof. In view of the foregoing, therefore, methods for making such evaluation had to be developed. The aim of the Contract of Association concluded in 1976 between the European Atomic Energy Community and the French Commissariat a l'Energie Atomique is to develop methodology for evaluating the consequence of the irradiation of populations. It appeared necessary to have such methods for the purpose of implementing the latest recommendations of the International Commission for Radiological Protection (ICRP) and the Community Directives, in particular as regards the justification of exposure levels and the optimization of protection measures

  9. True versus false parasite interactions: a robust method to take risk factors into account and its application to feline viruses.

    Directory of Open Access Journals (Sweden)

    Eléonore Hellard

    Full Text Available Multiple infections are common in natural host populations and interspecific parasite interactions are therefore likely within a host individual. As they may seriously impact the circulation of certain parasites and the emergence and management of infectious diseases, their study is essential. In the field, detecting parasite interactions is rendered difficult by the fact that a large number of co-infected individuals may also be observed when two parasites share common risk factors. To correct for these "false interactions", methods accounting for parasite risk factors must be used.In the present paper we propose such a method for presence-absence data (i.e., serology. Our method enables the calculation of the expected frequencies of single and double infected individuals under the independence hypothesis, before comparing them to the observed ones using the chi-square statistic. The method is termed "the corrected chi-square." Its robustness was compared to a pre-existing method based on logistic regression and the corrected chi-square proved to be much more robust for small sample sizes. Since the logistic regression approach is easier to implement, we propose as a rule of thumb to use the latter when the ratio between the sample size and the number of parameters is above ten. Applied to serological data for four viruses infecting cats, the approach revealed pairwise interactions between the Feline Herpesvirus, Parvovirus and Calicivirus, whereas the infection by FIV, the feline equivalent of HIV, did not modify the risk of infection by any of these viruses.This work therefore points out possible interactions that can be further investigated in experimental conditions and, by providing a user-friendly R program and a tutorial example, offers new opportunities for animal and human epidemiologists to detect interactions of interest in the field, a crucial step in the challenge of multiple infections.

  10. 26 CFR 1.987-1 - Profit and loss method of accounting for a qualified business unit of a taxpayer having a...

    Science.gov (United States)

    2010-04-01

    ... accounting for a qualified business unit of a taxpayer having a different functional currency from the... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Profit and loss method of accounting for a qualified business unit of a taxpayer having a different functional currency from the taxpayer. [Reserved] 1...

  11. Nuclear material accounting handbook

    International Nuclear Information System (INIS)

    2008-01-01

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

  12. Improved methods for water shutoff. Final technical progress report, October 1, 1997--September 30, 1998

    Energy Technology Data Exchange (ETDEWEB)

    Seright, R.S.; Liang, J.T.; Schrader, R.; Hagstrom, J. II; Liu, J.; Wavrik, K.

    1998-10-01

    In the United States, more than 20 billion barrels of salt water are produced each year during oilfield operations. A tremendous economic incentive exists to reduce water production if that can be accomplished without significantly sacrificing hydrocarbon production. This three-year research project had three objectives. The first objective was to identify chemical blocking agents that will (a) during placement, flow readily through fractures without penetrating significantly into porous rock and with screening out or developing excessive pressure gradients and (b) at a predictable and controllable time, become immobile and resistant breakdown upon exposure to moderate to high pressure gradients. The second objective was to identify schemes that optimize placement of the above blocking agents. The third objective was to explain why gels and other chemical blocking agents reduce permeability to one phase (e.g., water) more than that to another phase (e.g., oil or gas). The authors also wanted to identify conditions that maximize this phenomenon. This project consisted of three tasks, each of which addressed one of the above objectives. This report describes work performed during the third and final period of the project. During this three-year project, they: (1) Developed a procedure and software for sizing gelant treatments in hydraulically fractured production wells; (2) Developed a method (based on interwell tracer results) to determine the potential for applying gel treatments in naturally fractured reservoirs; (3) Characterized gel properties during extrusion through fractures; (4) Developed a method to predict gel placement in naturally fractured reservoirs; (5) Made progress in elucidating the mechanism for why some gels can reduce permeability to water more than that to oil; (6) Demonstrated the limitations of using water/oil ratio diagnostic plots to distinguish between channeling and coning; and (7) Proposed a philosophy for diagnosing and attacking water

  13. Evaluation of the SO2 and NOx offset ratio method to account for secondary PM2.5 formation.

    Science.gov (United States)

    Guerra, Sergio A; Olsen, Shannon R; Anderson, Jared J

    2014-03-01

    The U.S. Environmental Protection Agency (EPA), state and local agencies have focused their efforts in assessing secondary fine particulate matter (aerodynamic diameter Pollution Control Agency (MPCA) have developed area-specific offset ratios for SO2 and NOx based on Comprehensive Air Quality Model with Extensions (CAMx) evaluations for air dispersion modeling analyses. The current study evaluates the effect on American Meteorological Society/Environmental Protection Agency Regulatory Model (AERMOD) predicted concentrations from the use of EPA and MPCA developed ratios. The study assesses the effect of these ratios on an electric generating utility (EGU), taconite mine, food processing plant, and a pulp and paper mill. The inputs used for these four scenarios are based on common stack parameters and emissions based on available data. The effect of background concentrations also evaluates these scenarios by presenting results based on uniform annual PM2.5 background values. This evaluation study helps assess the viability of the offset ratio method developed by NACAA in estimating primary and secondary PM2.5 concentrations. An alternative Tier 2 approach to combine modeled and monitored concentrations is also presented. On January 4, 2012, the EPA committed to engage in rulemaking to evaluate updates to the Guideline on Air Quality Models (Appendix W of 40 CFR 51) and, as appropriate, incorporate new analytical techniques or models for secondary PM2.5. As a result, the National Association of Clean Air Agencies (NACAA) developed a screening method involving offset ratios to account for secondary PM2.5 formation. The use of this method is promising to evaluate total (direct and indirect) PM2.5 impacts for permitting purposes. Therefore, the evaluation of this method is important to determine its viability for widespread use.

  14. NERI PROJECT 99-119. TASK 1. ADVANCED CONTROL TOOLS AND METHODS. FINAL REPORT

    Energy Technology Data Exchange (ETDEWEB)

    March-Leuba, J.A.

    2002-09-09

    Nuclear plants of the 21st century will employ higher levels of automation and fault tolerance to increase availability, reduce accident risk, and lower operating costs. Key developments in control algorithms, fault diagnostics, fault tolerance, and communication in a distributed system are needed to implement the fully automated plant. Equally challenging will be integrating developments in separate information and control fields into a cohesive system, which collectively achieves the overall goals of improved performance, safety, reliability, maintainability, and cost-effectiveness. Under the Nuclear Energy Research Initiative (NERI), the U. S. Department of Energy is sponsoring a project to address some of the technical issues involved in meeting the long-range goal of 21st century reactor control systems. This project, ''A New Paradigm for Automated Development Of Highly Reliable Control Architectures For Future Nuclear Plants,'' involves researchers from Oak Ridge National Laboratory, University of Tennessee, and North Carolina State University. This paper documents a research effort to develop methods for automated generation of control systems that can be traced directly to the design requirements. Our final goal is to allow the designer to specify only high-level requirements and stress factors that the control system must survive (e.g. a list of transients, or a requirement to withstand a single failure.) To this end, the ''control engine'' automatically selects and validates control algorithms and parameters that are optimized to the current state of the plant, and that have been tested under the prescribed stress factors. The control engine then automatically generates the control software from validated algorithms. Examples of stress factors that the control system must ''survive'' are: transient events (e.g., set-point changes, or expected occurrences such a load rejection,) and postulated

  15. Comparison of measurement methods with a mixed effects procedure accounting for replicated evaluations (COM3PARE): method comparison algorithm implementation for head and neck IGRT positional verification.

    Science.gov (United States)

    Roy, Anuradha; Fuller, Clifton D; Rosenthal, David I; Thomas, Charles R

    2015-08-28

    Comparison of imaging measurement devices in the absence of a gold-standard comparator remains a vexing problem; especially in scenarios where multiple, non-paired, replicated measurements occur, as in image-guided radiotherapy (IGRT). As the number of commercially available IGRT presents a challenge to determine whether different IGRT methods may be used interchangeably, an unmet need conceptually parsimonious and statistically robust method to evaluate the agreement between two methods with replicated observations. Consequently, we sought to determine, using an previously reported head and neck positional verification dataset, the feasibility and utility of a Comparison of Measurement Methods with the Mixed Effects Procedure Accounting for Replicated Evaluations (COM3PARE), a unified conceptual schema and analytic algorithm based upon Roy's linear mixed effects (LME) model with Kronecker product covariance structure in a doubly multivariate set-up, for IGRT method comparison. An anonymized dataset consisting of 100 paired coordinate (X/ measurements from a sequential series of head and neck cancer patients imaged near-simultaneously with cone beam CT (CBCT) and kilovoltage X-ray (KVX) imaging was used for model implementation. Software-suggested CBCT and KVX shifts for the lateral (X), vertical (Y) and longitudinal (Z) dimensions were evaluated for bias, inter-method (between-subject variation), intra-method (within-subject variation), and overall agreement using with a script implementing COM3PARE with the MIXED procedure of the statistical software package SAS (SAS Institute, Cary, NC, USA). COM3PARE showed statistically significant bias agreement and difference in inter-method between CBCT and KVX was observed in the Z-axis (both p - value<0.01). Intra-method and overall agreement differences were noted as statistically significant for both the X- and Z-axes (all p - value<0.01). Using pre-specified criteria, based on intra-method agreement, CBCT was deemed

  16. Giving Credit where Credit is Due. A Practical Method to Distinguish between Human and Natural Factors in Carbon Accounting

    International Nuclear Information System (INIS)

    Kirschbaum, M.U.F.; Cowie, A.L.

    2004-01-01

    Net carbon emissions from the biosphere differ from fossil-fuel based emissions in that: (1) a large proportion of biospheric carbon exchange is not under direct human control; (2) land-use decisions often have only a small short-term effect on net emissions, but a large long-term effect; and (3) biospheric carbon exchange is potentially reversible. Because of these differences, carbon accounting approaches also need to be different for fossil-fuel and biosphere-based emissions. Recognising that, the international negotiators at COP 7 adopted a range of guiding principles for accounting for biospheric carbon exchange, including: that accounting excludes removals resulting from (a) elevated carbon dioxide concentrations above pre-industrial level; (b) indirect nitrogen deposition; and (c) the dynamic effects of age structure resulting from activities and practices before the reference year. In this paper, we highlight some of the challenges in biospheric carbon accounting for Canada, the U.S.A, New Zealand and Australia, four nations for which biospheric net carbon exchange is large relative to fossil-fuel based emissions. We discuss an accounting scheme that is based on assessing changes in average carbon stocks due to changes in land use. That scheme is tailored to the special needs of biospheric carbon management and is consistent with the accounting principles adopted at COP 7. The paper shows how the accounting scheme would resolve many of the biospheric carbon accounting anomalies identified for the four nations we studied

  17. Internet accounting

    NARCIS (Netherlands)

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

    2001-01-01

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

  18. Assessing in financial account

    OpenAIRE

    ZEDEK, Milan

    2008-01-01

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

  19. Identifying the environmental support and constraints to the Chinese economic growth—An application of the Emergy Accounting method

    International Nuclear Information System (INIS)

    Lou, Bo; Ulgiati, Sergio

    2013-01-01

    The economy of China keeps increasing at high rate, although a bit slower recently than in the past due to the international economic turmoil. The Chinese economic performance affects the world economy in many ways (from increased primary resource and commodity imports to a more active financial role of China worldwide). Not unexpectedly, several and diverse environmental problems are coupled with economic growth, linked to resource availability, competition for energy resources and the overall carrying capacity of the environment as a source and a sink. Monodimensional assessments of either economic growth or environmental aspects are unlikely to provide the needed understanding of development opportunities and potential environmental loading. We suggest in this paper an assessment of the evolution of Chinese Economy based on the Emergy Accounting method, developed by H.T. Odum in the Eighties and further refined more recently. The emergy approach is being increasingly applied worldwide, and in China as well, to study individual production processes, sectors and whole economies and provides a comprehensive picture of the interaction of economic growth and the environment, much useful for economic and environmental policy making. A set of emergy-based performance indicators was calculated with reference to the year 2009 and compared with previous studies from literature, by means of a standardization procedure to ensure consistency. The 2009 national Emergy/GDP ratio, an indicator of the emergy investment per unit of economic product generated, has been calculated respectively as 8.61E+11 solar equivalent joules/Yuan RMB (equivalent to 5.88E+12 sej/US$), showing a decreasing trend from 1975 up-to-date, similar to other countries over their development path. The Emergy Sustainability Index (ESI), an aggregate measure of economic performance and environmental load, also shows a decreasing trend signaling that the Chinese economic development is strictly coupled to

  20. Systematic Process Synthesis and Design Methods for Cost Effective Waste Minimization. Final report

    International Nuclear Information System (INIS)

    Biegler, L.T.; Grossmann, I.E.; Westerberg, A.W.

    1998-01-01

    This report focuses on research done over the past four years under the grant with the above title. In addition, the report also includes a brief summary of work done before 1994 under grant DOE-DE-FG02-85ER13396. Finally, a complete list of publications that acknowledge support from this grant is listed at the end

  1. Systematic Process Synthesis and Design Methods for Cost Effective Waste Minimization. Final report

    Energy Technology Data Exchange (ETDEWEB)

    Biegler, L.T.; Grossmann, I.E.; Westerberg, A.W.

    1998-02-14

    This report focuses on research done over the past four years under the grant with the above title. In addition, the report also includes a brief summary of work done before 1994 under grant DOE-DE-FG02-85ER13396. Finally, a complete list of publications that acknowledge support from this grant is listed at the end.

  2. DOE-energy related inventions program: [Develop method to treat industrial powders]. Final report

    Energy Technology Data Exchange (ETDEWEB)

    Kemp, W.E.

    1998-05-13

    In a Mechanical Fluidized Vacuum machine a horizontally disposed retort is two-thirds filled with material and rotated at a speed that keeps the material in a fluidized state. The objective of this project was to build and demonstrate a machine to thermally treat up to 600 kg lots of metal and cermet powders to temperatures of 940C with low energy cost and environmental impact. Quantification tests of many powders were conducted, design machine modification was done to expand the basic machine, a retort was constructed and prepared, and performance trials were made on the final machine. Final tests were conducted on a retort measuring 22 inches in diameter and 30 inches long. Operating cost data are presented.

  3. A method for allocating renewable energy source subsidies among final energy consumers

    International Nuclear Information System (INIS)

    Batlle, Carlos

    2011-01-01

    In a new context of growing need for renewable energy sources (RES), tariff design has become a critical component of energy system regulation. A methodology for allocating the cost of RES subsidies that ensures an optimal balance between compliance with the main regulatory principles of tariff design and each state's specific policy is of cardinal importance in the current context. This paper presents and discusses a novel methodology to allocate the RES subsidy costs, which consists of distributing them among final energy consumers, in proportion to their consumption, regardless of the type of final energy consumed (liquid fuels, gas, electricity or coal). First, the different designs of RES subsidies are categorized and a review of a good number of the RES burden sharing mechanisms implemented in the EU is presented. Then, the proposed methodology is developed on the basis of the basic regulatory principles underlying the tariff design and the current regulatory context in force in the EU. Finally, to illustrate its actual impact in a real case example, the proposed methodology is applied to the Spanish system, in which the burden of extra costs incurred for RES amounts to a very large proportion of the overall energy system costs. - Research highlights: → This paper develops a novel methodology to allocate RES subsidy costs among final energy consumers. → The methodology is built upon the basic tariff design principles and the 3rd package regulations. → It consists of distributing them in proportion to liquid fuels, gas, electricity or coal consumption. → The 20% RES target affects all energy sectors and justifies allocating the extra costs accordingly. → The methodology is applied to the Spanish energy system, where the RES burden is a very significant.

  4. Accounting standards

    NARCIS (Netherlands)

    Stellinga, B.; Mügge, D.

    2014-01-01

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

  5. Accounting outsourcing

    OpenAIRE

    Klečacká, Tereza

    2009-01-01

    This thesis gives a complex view on accounting outsourcing, deals with the outsourcing process from its beginning (condition of collaboration, making of contract), through collaboration to its possible ending. This work defines outsourcing, indicates the main advatages, disadvatages and arguments for its using. The main object of thesis is mainly practical side of accounting outsourcing and providing of first quality accounting services.

  6. 76 FR 81295 - Cost Accounting Standards: Cost Accounting Standards 412 and 413-Cost Accounting Standards...

    Science.gov (United States)

    2011-12-27

    ... Federal Procurement Policy 48 CFR Part 9904 Cost Accounting Standards: Cost Accounting Standards 412 and 413--Cost Accounting Standards Pension Harmonization Rule; Final Rule #0;#0;Federal Register / Vol. 76... MANAGEMENT AND BUDGET Office of Federal Procurement Policy 48 CFR Part 9904 Cost Accounting Standards: Cost...

  7. An Example of the Use of Research Methods and Findings as an Experiential Learning Exercise in an Accounting Theory Course

    Science.gov (United States)

    Bublitz, Bruce; Philipich, Kirk; Blatz, Robert

    2015-01-01

    The purpose of this teaching note is to describe an experiential learning exercise used in a master's level financial accounting theory course. The experiential exercise illustrates how order effects can affect user's judgments, a long-standing research finding. This experiential exercise was used in an attempt to make students more cognizant of…

  8. Methods to Efficiently Achieve High-Quality Teaching of Accounting at the University--A Teaching Innovation Evaluation

    Science.gov (United States)

    Hruška, Ing. Zdenek

    2018-01-01

    Teaching of accounting is specific due to its frequently updated content, because Czech legal regulations significantly change annually, either because of the legislative or harmonization modifications, hence there is a need to constantly seek new ways to ensure a good quality of teaching in the efficient education process. The paper is based on…

  9. Development of convective testing methods for low-rise multifamily buildings. Final report

    Energy Technology Data Exchange (ETDEWEB)

    Stiles, M.R. [Synertech Systems Corp., Syracuse, NY (United States)

    1996-08-01

    This report describes convective testing methods and protocols developed for use in weatherizing low-rise multifamily buildings. The methods can lead to controlling internal air movement and preventing leakage to the exterior by estimating magnitudes of air leakage pathways in garden and town house apartments. The 4 methods cited are: After-a-Retrofit; Equivalent Interfaces; Open-a-Door; and Add-a-Pathway. It is found that, because of modern interior finishing practices, convective problems tend to be more associated with indoor air quality than loss of space conditioning energy. The After-a-Retrofit method is the easiest to integrate into current diagnostic practices. In some cases, the Equivalent Interfaces method may be used on a production basis. The methods are an advance on current field practices that do not quantify the leakage pathways and research practices that require extensive equipment.

  10. Iterative methods for large scale nonlinear and linear systems. Final report, 1994--1996

    Energy Technology Data Exchange (ETDEWEB)

    Walker, H.F.

    1997-09-01

    The major goal of this research has been to develop improved numerical methods for the solution of large-scale systems of linear and nonlinear equations, such as occur almost ubiquitously in the computational modeling of physical phenomena. The numerical methods of central interest have been Krylov subspace methods for linear systems, which have enjoyed great success in many large-scale applications, and newton-Krylov methods for nonlinear problems, which use Krylov subspace methods to solve approximately the linear systems that characterize Newton steps. Krylov subspace methods have undergone a remarkable development over the last decade or so and are now very widely used for the iterative solution of large-scale linear systems, particularly those that arise in the discretization of partial differential equations (PDEs) that occur in computational modeling. Newton-Krylov methods have enjoyed parallel success and are currently used in many nonlinear applications of great scientific and industrial importance. In addition to their effectiveness on important problems, Newton-Krylov methods also offer a nonlinear framework within which to transfer to the nonlinear setting any advances in Krylov subspace methods or preconditioning techniques, or new algorithms that exploit advanced machine architectures. This research has resulted in a number of improved Krylov and Newton-Krylov algorithms together with applications of these to important linear and nonlinear problems.

  11. Final Report for X-ray Diffraction Sample Preparation Method Development

    Energy Technology Data Exchange (ETDEWEB)

    Ely, T. M. [Hanford Site (HNF), Richland, WA (United States); Meznarich, H. K. [Hanford Site (HNF), Richland, WA (United States); Valero, T. [Hanford Site (HNF), Richland, WA (United States)

    2018-01-30

    WRPS-1500790, “X-ray Diffraction Saltcake Sample Preparation Method Development Plan/Procedure,” was originally prepared with the intent of improving the specimen preparation methodology used to generate saltcake specimens suitable for XRD-based solid phase characterization. At the time that this test plan document was originally developed, packed powder in cavity supports with collodion binder was the established XRD specimen preparation method. An alternate specimen preparation method less vulnerable, if not completely invulnerable to preferred orientation effects, was desired as a replacement for the method.

  12. Feasibility studies of safety assessment methods for programmable automation systems. Final report of the AVV project

    International Nuclear Information System (INIS)

    Haapanen, P.; Maskuniitty, M.; Pulkkinen, U.; Heikkinen, J.; Korhonen, J.; Tuulari, E.

    1995-10-01

    Feasibility studies of two different groups of methodologies for safety assessment of programmable automation systems has been executed at the Technical Research Centre of Finland (VTT). The studies concerned the dynamic testing methods and the fault tree (FT) and failure mode and effects analysis (FMEA) methods. In order to get real experience in the application of these methods, an experimental testing of two realistic pilot systems were executed and a FT/FMEA analysis of a programmable safety function accomplished. The purpose of the studies was not to assess the object systems, but to get experience in the application of methods and assess their potentials and development needs. (46 refs., 21 figs.)

  13. SRC-I demonstration plant analytical laboratory methods manual. Final technical report

    Energy Technology Data Exchange (ETDEWEB)

    Klusaritz, M.L.; Tewari, K.C.; Tiedge, W.F.; Skinner, R.W.; Znaimer, S.

    1983-03-01

    This manual is a compilation of analytical procedures required for operation of a Solvent-Refined Coal (SRC-I) demonstration or commercial plant. Each method reproduced in full includes a detailed procedure, a list of equipment and reagents, safety precautions, and, where possible, a precision statement. Procedures for the laboratory's environmental and industrial hygiene modules are not included. Required American Society for Testing and Materials (ASTM) methods are cited, and ICRC's suggested modifications to these methods for handling coal-derived products are provided.

  14. How "accountable" are accountable care organizations?

    Science.gov (United States)

    Addicott, Rachael; Shortell, Stephen M

    2014-01-01

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

  15. Method for determining the duration of construction basing on evolutionary modeling taking into account random organizational expectations

    Directory of Open Access Journals (Sweden)

    Alekseytsev Anatoliy Viktorovich

    2016-10-01

    Full Text Available One of the problems of construction planning is failure to meet time constraints and increase of workflow duration. In the recent years informational technologies are efficiently used to solve the problem of estimation of construction period. The issue of optimal estimate of the duration of construction, taking into account the possible organizational expectations is considered in the article. In order to solve this problem the iteration scheme of evolutionary modeling, in which random values of organizational expectations are used as variable parameters is developed. Adjustable genetic operators are used to improve the efficiency of the search for solutions. The reliability of the proposed approach is illustrated by an example of formation of construction schedules of monolithic foundations for buildings, taking into account possible disruptions of supply of concrete and reinforcement cages. Application of the presented methodology enables automated acquisition of several alternative scheduling of construction in accordance with standard or directive duration. Application of this computational procedure has the prospects of taking into account of construction downtime due to weather, accidents related to construction machinery breakdowns or local emergency collapses of the structures being erected.

  16. Evaluation of design flood frequency methods for Iowa streams : final report, June 2009.

    Science.gov (United States)

    2009-06-01

    The objective of this project was to assess the predictive accuracy of flood frequency estimation for small Iowa streams based : on the Rational Method, the NRCS curve number approach, and the Iowa Runoff Chart. The evaluation was based on : comparis...

  17. EPA (Environmental Protection Agency) Method Study 12, cyanide in water. Final report

    Energy Technology Data Exchange (ETDEWEB)

    Winter, J.; Britton, P.; Kroner, R.

    1984-05-01

    EPA Method Study 12, Cyanide in Water reports the results of a study by EMSL-Cincinnati for the parameters, Total Cyanide and Cyanides Amendable to Chlorination, present in water at microgram per liter levels. Four methods: pyridine-pyrazolone, pyridine-barbituric acid, electrode and Roberts-Jackson were used by 112 laboratories in Federal and State agencies, municipalities, universities, and the private/industrial sector. Sample concentrates were prepared in pairs with similar concentrations at each of three levels. Analysts diluted samples to volume with distilled and natural waters and analyzed them. Precision, accuracy, bias and the natural water interference were evaluated for each analytical method and comparisons were made between the four methods.

  18. Computational methods for the nuclear and neutron matter problems: Final report

    International Nuclear Information System (INIS)

    Kalos, M.H.; Chen, J.M.C.

    1988-01-01

    This paper discusses the following topics: variational Monte Carlo study of oxygen 16; microscopic calculations of alpha-neutron scattering; exact Monte Carlo treatment of the fermion problem; and random field method

  19. Innovative methods for calculation of freeway travel time using limited data : final report.

    Science.gov (United States)

    2008-01-01

    Description: Travel time estimations created by processing of simulated freeway loop detector data using proposed method have been compared with travel times reported from VISSIM model. An improved methodology was proposed to estimate freeway corrido...

  20. Final Rule: NESHAP for the Portland Cement Manufacturing Industry: Alternative Monitoring Method

    Science.gov (United States)

    EPA is extending its approval for the use of an alternative method to show compliance with hydrogen chloride (HCl) emissions limits in the National Emission Standards for Hazardous Air Pollutants for the Portland Cement Manufacturing Industry

  1. Final Technical Report [Scalable methods for electronic excitations and optical responses of nanostructures: mathematics to algorithms to observables

    Energy Technology Data Exchange (ETDEWEB)

    Saad, Yousef

    2014-03-19

    The master project under which this work is funded had as its main objective to develop computational methods for modeling electronic excited-state and optical properties of various nanostructures. The specific goals of the computer science group were primarily to develop effective numerical algorithms in Density Functional Theory (DFT) and Time Dependent Density Functional Theory (TDDFT). There were essentially four distinct stated objectives. The first objective was to study and develop effective numerical algorithms for solving large eigenvalue problems such as those that arise in Density Functional Theory (DFT) methods. The second objective was to explore so-called linear scaling methods or Methods that avoid diagonalization. The third was to develop effective approaches for Time-Dependent DFT (TDDFT). Our fourth and final objective was to examine effective solution strategies for other problems in electronic excitations, such as the GW/Bethe-Salpeter method, and quantum transport problems.

  2. Measurement of the top quark mass in the lepton+jets final state with the matrix element method

    Energy Technology Data Exchange (ETDEWEB)

    Abazov, V.M.; Abbott, B.; Abolins, M.; Acharya, B.S.; Adams, M.; Adams, T.; Agelou, M.; Aguilo, E.; Ahn, S.H.; Ahsan, M.; Alexeev, G.D.; /Buenos Aires U. /Rio de Janeiro,

    2006-09-01

    We present a measurement of the top quark mass with the Matrix Element method in the lepton+jets final state. As the energy scale for calorimeter jets represents the dominant source of systematic uncertainty, the Matrix Element likelihood is extended by an additional parameter, which is defined as a global multiplicative factor applied to the standard energy scale. The top quark mass is obtained from a fit that yields the combined statistical and systematic jet energy scale uncertainty.

  3. Low Temperature Metal Coating Method Final Report CRADA No. TSB-1155-95

    Energy Technology Data Exchange (ETDEWEB)

    Kang, Sang-Wook [Lawrence Livermore National Lab. (LLNL), Livermore, CA (United States); Gabel, Howard [Innovative Technology, Inc., Santa Barbara, CA (United States)

    2018-01-19

    A new metal coating method, cidled KEM (kinetic energy metal.lization), demonstrated in the laboratory by lnovati, utilized fast-moving solid particIes entrained in a gas that are caused to fiow through a nozzIe to effect particle deposition on metal surfaces at room temperature conditions. This method (US Patent 5,795,626) was an attractive and viabIe alternative to the currentIy available high-temperature coating methods avaiIabIe. Since it differs significantly from existing metal coating technologies, a brief description of the method is incIuded here. The proposed method, KEM, achieves cohesive and adhesive metallurgical bonding through the high-speed coUision of powder with a substrate and the subsequent discharge of electrical charge at the substrate. Such coating is effected by entraining metal powder in a gas and accelerating this mixture through a supersonic nozzle. The gas/powder is directed towards the substrate to be coated. Collisions occur, initiaIly between the powder and the substrate, and, as the first Iayer of the coating forms, between the powder and the coating. During these collisions the powder is rapidly deformed, causing the exposure of fresh (oxide free) active metal surface. When these’active surfaces contact one another, they agglomerate and form true metaIIurgicaI bonds. The resultant coating has Iow porosity and high adhesive and cohesive strength. The formation of metaIIurgicaI bonds is potentiated by the discharge of electrical energy. This electrical energy is the result of triboeIectric charging of the particIes during acceleration and transit to the nozzIe. An advantage of the method is that it does not raise the temperature of the powder being appLiedor that of the substrate. Consequently, materials sensitive to high temperature may be applied without changing Me properties of the materkd or substrate.

  4. Final Report on Subcontract B605152. Multigrid Methods for Systems of PDEs

    Energy Technology Data Exchange (ETDEWEB)

    Brannick, James [Lawrence Livermore National Lab. (LLNL), Livermore, CA (United States); Xu, Jinchao [Lawrence Livermore National Lab. (LLNL), Livermore, CA (United States)

    2015-07-07

    The project team has continued with work on developing aggressive coarsening techniques for AMG methods. Of particular interest is the idea to use aggressive coarsening with polynomial smoothing. Using local Fourier analysis the optimal values for the parameters involved in defining the polynomial smoothers are determined automatically in a way to achieve fast convergence of cycles with aggressive coarsening. Numerical tests have the sharpness of the theoretical results. The methods are highly parallelizable and efficient multigrid algorithms on structured and semistructured grids in two and three spatial dimensions.

  5. Performance Evaluation of Multivariate Analysis Methods on the $Z \\gamma$ Final State

    CERN Document Server

    Amos, Kieran Robert

    2017-01-01

    The performance of various machine learning algorithms are evaluated for their separation power of the $Z\\gamma$ Electroweak process (with $Z\\rightarrow\\ell\\ell$ and $\\ell=e,\\mu$) against the various backgrounds that populate the selection.\\\\ The Boosted Decision Tree method is found to deliver the best performance and is compared to that of neural net analysis and previously used methods using $36.1\\, \\text{fb}^{-1}$ of data obtained at $\\sqrt{s}=13\\, \\text{TeV}$ from the ATLAS detector in 2015 and 2016.

  6. Laboratory testing of geomembrane for waste containment EPA Method 9090, March 1995. Final report

    Energy Technology Data Exchange (ETDEWEB)

    Whitlock, R.W. [Westinghouse Hanford Co., Richland, WA (United States)

    1995-05-15

    This report describes the work performed by TRI/Environmental, Inc. (TRI) to determine the chemical compatibility of one geomembrane and one seamed geomembrane with four synthetically generated leachates. The objective was to determine the resistance of the geomembrane to changes caused by exposure to the leachates. Changes in physical and mechanical properties were measured after exposure to the leachates at 23 C and 50 C for 30, 60, 90 and 120 days. Exposures were performed in accordance with the exposure regimen specified in US Environmental Protection Agency (EPA) Method 9090A. Methods, results and discussion are provided. Test results are also provided in the Tables of Results which accompany this report.

  7. The Impacts of Adopting Active Methods in the Performance of Accounting Students at a Higher Education Institution in the State of Minas Gerais

    Directory of Open Access Journals (Sweden)

    Cicero Jose Oliveira Guerra

    2016-10-01

    Full Text Available The scientific community has discussed a reformulation in education in order to meet new goals in the learning processes. It is a challenge for universities to modify their social role by adding new teaching methods in their undergraduate programs to fit into this current context. The motivation of this study is to verify if the adoption of active teaching methods in the Accounting course at a private Higher Education Institution located in the region of the Zona da Mata, State of Minas Gerais, contributed to the performance of its students. In this research, performance is characterized at the improvement in students' grades. The active methods, in response to this educational reformulation, are concerned with preparing a critical student, capable of acting in the contemporary market, subject to constant changes. The study period covers the years between 2011 and 2014. We sought to answer the following question: Is there an impact on the performance of accounting students after the implementation of active methods at the HEI investigated? To test the proposed hypothesis, we used Student's T test and regression methods. The analyzed data were collected from documents provided by the institution's employees. The results show that there is evidence that the use of active methods in the accounting course contributed to the students' performance in the period studied.

  8. Assessments of the thermal evolution for a radioactive waste final repository using analytical methods

    International Nuclear Information System (INIS)

    Radut, A. C.; Roman, M. R.; Florea, S.; Ionescu, D. V.; Olteanu, G.; Valeca, S.

    2016-01-01

    In the designing process for a radioactive final repository concept, the temperature evolution over time is a significant issue for the stability and long-term safety of entire emplacement. In particular, the maximum value of temperature in the whole structure, during time, must not exceed a certain safety value which depends, beside other criteria, on the bulk material of the repository. A computer code TEMPROC, based on analytical model for the transient thermal heat conduction, described in this paper, was developed inside ''Fuel Performance''Department from ICN Pitesti, in order to evaluate the waste repository's temperature distribution. The program was developed under ''Microsoft FORTRAN Power Station''platform that provides IMSL subroutines library support for numeric algorithm. So the program is relative small, with a good calculus speed. The numerical results obtained with TEMPROC computer code, have been acceptably compared with similar existing data from scientific literature [1]. (authors)

  9. Non-nuclear methods for HMA density measurements : final report, June 2008.

    Science.gov (United States)

    2008-05-01

    Non-nuclear methods for the measurement of hot-mix asphalt (HMA) density offer the ability to take numerous density readings in a very short period of time, without the need for intensive licensing, training, and maintenance efforts common to nuclear...

  10. Columbia River Stock Identification Study; Validation of Genetic Method, 1980-1981 Final Report.

    Energy Technology Data Exchange (ETDEWEB)

    Milner, George B.; Teel, David J.; Utter, Fred M. (Northwest and Alaska Fisheries Science Center, Coastal Zone and Estuarine Studies Division, Seattle, WA)

    1981-06-01

    The reliability of a method for obtaining maximum likelihood estimate of component stocks in mixed populations of salmonids through the frequency of genetic variants in a mixed population and in potentially contributing stocks was tested in 1980. A data base of 10 polymorphic loci from 14 hatchery stocks of spring chinook salmon of the Columbia River was used to estimate proportions of these stocks in four different blind'' mixtures whose true composition was only revealed subsequent to obtaining estimates. The accuracy and precision of these blind tests have validated the genetic method as a valuable means for identifying components of stock mixtures. Properties of the genetic method were further examined by simulation studies using the pooled data of the four blind tests as a mixed fishery. Replicated tests with samples sizes between 100 and 1,000 indicated that actual standard deviations on estimated contributions were consistently lower than calculated standard deviations; this difference diminished as sample size increased. It is recommended that future applications of the method be preceded by simulation studies that will identify appropriate levels of sampling required for acceptable levels of accuracy and precision. Variables in such studies include the stocks involved, the loci used, and the genetic differentiation among stocks. 8 refs., 6 figs., 4 tabs.

  11. Final Report: Advanced Methods for Accessing and Disseminating Nuclear Data, August 13, 1996 - March 15, 1999

    International Nuclear Information System (INIS)

    Stone, Craig A.

    1999-01-01

    Scientific Digital Visions, Inc. developed methods of accessing and dissemination nuclear data contained within the databases of the National Data Center (NNDC) at the Brookhaven National Laboratory supporting a long standing and important DOE Program to provide scientists access to NNDC Databases. The NNDC participated as a partner in this effort

  12. Tracking evolution of myoglobin stability in cetaceans using experimentally calibrated computational methods that account for generic protein relaxation

    DEFF Research Database (Denmark)

    Holm, Jeppe; Dasmeh, Pouria; Kepp, Kasper Planeta

    2016-01-01

    that predicts multi-site ΔΔG as accurately as standard methods do for single-site mutations and reproduces trends in contemporary myoglobin stabilities. We then apply this new method to the study of the evolution of Mb stability in cetaceans: With both methods the main change in stability (about 1 kcal...

  13. Development of a method for the comparison of final repository sites in different host rock formations; Weiterentwicklung einer Methode zum Vergleich von Endlagerstandorten in unterschiedlichen Wirtsgesteinsformationen

    Energy Technology Data Exchange (ETDEWEB)

    Fischer-Appelt, Klaus; Frieling, Gerd; Kock, Ingo; and others

    2017-10-15

    The report on the development of a method for the comparison of final repository sites in different host rock formations covers the following issues: influence of the requirement of retrievability on the methodology, study on the possible extension of the methodology for repository sites with crystalline host rocks: boundary conditions in Germany, final disposal concept for crystalline host rocks, generic extension of the VerSi method, identification, classification and relevance weighting of safety functions, relevance of the safety functions for the crystalline host rock formation, review of the methodological need for changes for crystalline rock sites under low-permeability covering; study on the applicability of the methodology for the determination of site regions for surface exploitation (phase 1).

  14. Materials and fabrication methods for the next generation of respiratory protection (RESPO 21). Final technical report

    Energy Technology Data Exchange (ETDEWEB)

    Katz, H.S.; Agarwal, R.

    1990-11-02

    Although excellent protective items have been developed in the past, it has become very apparent that there is an urgent need for better masks, hoods, and garments that will protect soldiers and civilians from the chemical threats of terrorist groups and countries. There is much room for improvement in performance and cost in order to make the protection more readily available for military personnel and for mass distribution to civilians. We have prepared an overview of currently available materials and fabrication methods, and have recommended materials and methods that should be considered for future ijmprovements in this field. This overview is presented in addition to our report on the four tasks that were given to us in the statement of work for this program.

  15. Final Report-- A Novel Storage Method for Concentrating Solar Power Plants Allowing Storage at High Temperature

    Energy Technology Data Exchange (ETDEWEB)

    Morris, Jeffrey F.

    2014-09-29

    The main objective of the proposed work was the development and testing of a storage method that has the potential to fundamentally change the solar thermal industry. The development of a mathematical model that describes the phenomena involved in the heat storage and recovery was also a main objective of this work. Therefore, the goal was to prepare a design package allowing reliable scale-up and optimization of design.

  16. Development and application of a probabilistic evaluation method for advanced process technologies. Final report

    Energy Technology Data Exchange (ETDEWEB)

    Frey, H.C.; Rubin, E.S.

    1991-04-01

    The objective of this work is to develop and apply a method for research planning for advanced process technologies. To satisfy requirements for research planning, it is necessary to: (1) identify robust solutions to process design questions in the face of uncertainty to eliminate inferior design options; (2) identify key problem areas in a technology that should be the focus of further research to reduce the risk of technology failure; (3) compare competing technologies on a consistent basis to determine the risks associated with adopting a new technology; and (4) evaluate the effects that additional research might have on comparisons with conventional technology. An important class of process technologies are electric power plants. In particular, advanced clean coal technologies are expected to play a key role in the energy and environmental future of the US, as well as in other countries. Research planning for advanced clean coal technology development is an important part of energy and environmental policy. Thus, the research planning method developed here is applied to case studies focusing on a specific clean coal technology. The purpose of the case studies is both to demonstrate the research planning method and to obtain technology-specific conclusions regarding research strategies.

  17. Advancing Reactive Tracer Methods for Measurement of Thermal Evolution in Geothermal Reservoirs: Final Report

    Energy Technology Data Exchange (ETDEWEB)

    Mitchell A. Plummer; Carl D. Palmer; Earl D. Mattson; Laurence C. Hull; George D. Redden

    2011-07-01

    The injection of cold fluids into engineered geothermal system (EGS) and conventional geothermal reservoirs may be done to help extract heat from the subsurface or to maintain pressures within the reservoir (e.g., Rose et al., 2001). As these injected fluids move along fractures, they acquire heat from the rock matrix and remove it from the reservoir as they are extracted to the surface. A consequence of such injection is the migration of a cold-fluid front through the reservoir (Figure 1) that could eventually reach the production well and result in the lowering of the temperature of the produced fluids (thermal breakthrough). Efficient operation of an EGS as well as conventional geothermal systems involving cold-fluid injection requires accurate and timely information about thermal depletion of the reservoir in response to operation. In particular, accurate predictions of the time to thermal breakthrough and subsequent rate of thermal drawdown are necessary for reservoir management, design of fracture stimulation and well drilling programs, and forecasting of economic return. A potential method for estimating migration of a cold front between an injection well and a production well is through application of reactive tracer tests, using chemical whose rate of degradation is dependent on the reservoir temperature between the two wells (e.g., Robinson 1985). With repeated tests, the rate of migration of the thermal front can be determined, and the time to thermal breakthrough calculated. While the basic theory behind the concept of thermal tracers has been understood for some time, effective application of the method has yet to be demonstrated. This report describes results of a study that used several methods to investigate application of reactive tracers to monitoring the thermal evolution of a geothermal reservoir. These methods included (1) mathematical investigation of the sensitivity of known and hypothetical reactive tracers, (2) laboratory testing of novel

  18. Nuclear fuel lease accounting

    International Nuclear Information System (INIS)

    Danielson, A.H.

    1986-01-01

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

  19. Emerging accounting trends accounting for leases.

    Science.gov (United States)

    Valletta, Robert; Huggins, Brian

    2010-12-01

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

  20. Survey of the status of finite element methods for partial differential equations. Final report

    International Nuclear Information System (INIS)

    Temam, R.

    1986-11-01

    The finite element methods (FEM) have proved to be a powerful technique for the solution of boundary value problems associated with partial differential equations of either elliptic, parabolic, or hyperbolic type. They also have a good potential for utilization on parallel computers particularly in relation to the concept of domain decomposition. This report is intended as an introduction to the FEM for the nonspecialist. It contains a survey which is totally nonexhaustive, and it also contains as an illustration, a report on some new results concerning two specific applications, namely a free boundary fluid-structure interaction problem and the Euler equations for inviscid flows

  1. Test methods for the dynamic mechanical properties of polymeric materials. Final report

    Energy Technology Data Exchange (ETDEWEB)

    Baker, G.K.

    1980-06-01

    Various test geometries and procedures for the dynamic mechanical analysis of polymers employing a mechanical spectrometer have been evaluated. The methods and materials included in this work are forced torsional pendulum testing of Kevlar/epoxy laminates and rigid urethane foams, oscillatory parallel plate testing to determine the kinetics of the cure of VCE with Hylene MP, oscillatory compressive testing of B-3223 cellular silicone, and oscillatory tensile testing of Silastic E and single Kevlar filaments. Fundamental dynamic mechanical properties, including the storage and loss moduli and loss tangent of the materials tested, were determined as a function of temperature and sometimes of frequency.

  2. Development of advanced methods for planning electric energy distribution systems. Final report

    Energy Technology Data Exchange (ETDEWEB)

    Goenen, T.; Foote, B.L.; Thompson, J.C.; Fagan, J.E.

    1979-10-01

    An extensive search was made for the identification and collection of reports published in the open literature which describes distribution planning methods and techniques. In addition, a questionnaire has been prepared and sent to a large number of electric power utility companies. A large number of these companies were visited and/or their distribution planners interviewed for the identification and description of distribution system planning methods and techniques used by these electric power utility companies and other commercial entities. Distribution systems planning models were reviewed and a set of new mixed-integer programming models were developed for the optimal expansion of the distribution systems. The models help the planner to select: (1) optimum substation locations; (2) optimum substation expansions; (3) optimum substation transformer sizes; (4) optimum load transfers between substations; (5) optimum feeder routes and sizes subject to a set of specified constraints. The models permit following existing right-of-ways and avoid areas where feeders and substations cannot be constructed. The results of computer runs were analyzed for adequacy in serving projected loads within regulation limits for both normal and emergency operation.

  3. Tritium accountancy

    International Nuclear Information System (INIS)

    Avenhaus, R.; Spannagel, G.

    1995-01-01

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

  4. Final report: ES11: The 23rd Annual Workshop on Electronic Structure Methods

    Energy Technology Data Exchange (ETDEWEB)

    Rappe, Andrew M. [Univ. of Pennsylvania, Philadelphia, PA (United States). Dept. of Chemistry

    2011-08-31

    ES11: the 23rd Annual Workshop on Electronic Structure Methods was held from June 6-9, 2011 at the University of Pennsylvania. The local organizing committee (see Section II) led by PI Andrew M. Rappe supervised the organization of the conference, before, during, and after the meeting itself. The national organizing committee set the technical program of talks, and provided support and advice in various ways. The conference was well-attended (see Section III). An important feature of this conference was a series of panel discussions (see Section IV) to discuss the field of electronic structure and to set new directions. The technical program was of extraordinarily high quality (see Section V). The host institution, the University of Pennsylvania, provided a supportive environment for this meeting (see Section VI).

  5. Linear and nonlinear dynamic analysis by boundary element method. Ph.D. Thesis, 1986 Final Report

    Science.gov (United States)

    Ahmad, Shahid

    1991-01-01

    An advanced implementation of the direct boundary element method (BEM) applicable to free-vibration, periodic (steady-state) vibration and linear and nonlinear transient dynamic problems involving two and three-dimensional isotropic solids of arbitrary shape is presented. Interior, exterior, and half-space problems can all be solved by the present formulation. For the free-vibration analysis, a new real variable BEM formulation is presented which solves the free-vibration problem in the form of algebraic equations (formed from the static kernels) and needs only surface discretization. In the area of time-domain transient analysis, the BEM is well suited because it gives an implicit formulation. Although the integral formulations are elegant, because of the complexity of the formulation it has never been implemented in exact form. In the present work, linear and nonlinear time domain transient analysis for three-dimensional solids has been implemented in a general and complete manner. The formulation and implementation of the nonlinear, transient, dynamic analysis presented here is the first ever in the field of boundary element analysis. Almost all the existing formulation of BEM in dynamics use the constant variation of the variables in space and time which is very unrealistic for engineering problems and, in some cases, it leads to unacceptably inaccurate results. In the present work, linear and quadratic isoparametric boundary elements are used for discretization of geometry and functional variations in space. In addition, higher order variations in time are used. These methods of analysis are applicable to piecewise-homogeneous materials, such that not only problems of the layered media and the soil-structure interaction can be analyzed but also a large problem can be solved by the usual sub-structuring technique. The analyses have been incorporated in a versatile, general-purpose computer program. Some numerical problems are solved and, through comparisons

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

    Directory of Open Access Journals (Sweden)

    Cleopatra Sendroiu

    2006-07-01

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

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

    Directory of Open Access Journals (Sweden)

    Aureliana Geta Roman

    2006-09-01

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

  8. A method of selecting grid size to account for Hertz deformation in finite element analysis of spur gears

    Science.gov (United States)

    Coy, J. J.; Chao, C. H. C.

    1981-01-01

    A method of selecting grid size for the finite element analysis of gear tooth deflection is presented. The method is based on a finite element study of two cylinders in line contact, where the criterion for establishing element size was that there be agreement with the classical Hertzian solution for deflection. The results are applied to calculate deflection for the gear specimen used in the NASA spur gear test rig. Comparisons are made between the present results and the results of two other methods of calculation. The results have application in design of gear tooth profile modifications to reduce noise and dynamic loads.

  9. Final method evaluation: development of spatially resolved emission inventories for Milan and Athens

    International Nuclear Information System (INIS)

    Winiwarter, W.; Vlachogiannis, D.; Gounaris, N.; Bartzis, J.; Ekstrand, S.; Tamponi, M.; Licotti, C.; Maffeis, G.; Dore, C.; Hayman, G.

    2001-10-01

    Emission inventories have been prepared for the Milan province, Italy, and for the greater Athens area, Greece using the methodology developed and refined in earlier work packages of the EC-funded IMPRESAREO project. Emission totals have been spatially-disaggregated onto a 1x1 km 2 grid CORINE land-cover data derived from earth observation (EO) was used as the main input for distributing the emission totals (taken as the totals of the bottom-up inventory). As in the earlier applications of the IMPRESAREO methodology, additional non-EO information was included to improve the spatial disaggregation - this was specifically census data, the road network and traffic counts, and centrally available data on point source emissions. Emission inventories for Milan were generated for three compounds (NO x , NMVOC and CO), while emission inventories of SO 2 and CO 2 were prepared for Athens in addition to these three pollutants. Distributing emissions to the respective land use type was based on the use of 'emission weighting factors' which had been derived in previous work packages of the IMPRESAREO project. The resulting top-down inventories were compared to the existing bottom up inventories using a number of quantitative and qualitative methods, which had been developed during previous stages of the project, or newly developed here. The results prove that the IMPRESAREO methodology provides useful emission inventories. The needs of a user can be taken to steer the effort (and the costs) which have to be put into the inventory. Tables are provided that describe the return in number of 'acceptable' grid cells depending on the detail level of the inventory. Also, the high importance of the traffic grid to a map representation of the inventory is shown, and the influence single point sources may have on the overall emission total, even of an urban region, is indicated. For environmental assessment purposes, this emphasises the need for a proper assessment of these point source

  10. Measuring footprints of wind turbine fatigue loads using monitoring methods. Final report

    Energy Technology Data Exchange (ETDEWEB)

    Soeker Holger [ed.; Oestman, Anders; Thor, Sven-Erik [Aeronautical Research Inst. of Sweden, Bromma (Sweden)

    2001-03-01

    conditions other than those present during the measurement campaign. A second focus of the work has been to incorporate the findings into a refined monitoring method and to exploit this method for assessment of wind turbine fatigue in wind farm and complex terrain operation.

  11. FORMALIZATION OF THE ACCOUNTING VALUABLE MEMES METHOD FOR THE PORTFOLIO OF ORGANIZATION DEVELOPMENT AND INFORMATION COMPUTER TOOLS FOR ITS IMPLEMENTATION

    Directory of Open Access Journals (Sweden)

    Serhii D. Bushuiev

    2017-12-01

    Full Text Available The current state of project management has been steadily demonstrating a trend toward increasing the role of flexible "soft" management practices. A method for preparing solutions for the formation of a value-oriented portfolio based on a comparison of the level of internal organizational values is proposed. The method formalizes the methodological foundations of value-oriented portfolio management in the development of organizations in the form of approaches, basic terms and technological methods with ICT using, which makes it possible to use them as an integral knowledge system for creating an automated system for managing portfolios of organizations. The result of the study is the deepening of the theoretical provisions for managing the development of organizations through the implementation of a value-oriented portfolio of projects, which allowed formalize the method of recording value memes in the development portfolios of organizations, to disclose its logic, essence, objective basis and rules.

  12. Deterministic sensitivity analysis of two-phase flow systems: forward and adjoint methods. Final report

    International Nuclear Information System (INIS)

    Cacuci, D.G.

    1984-07-01

    This report presents a self-contained mathematical formalism for deterministic sensitivity analysis of two-phase flow systems, a detailed application to sensitivity analysis of the homogeneous equilibrium model of two-phase flow, and a representative application to sensitivity analysis of a model (simulating pump-trip-type accidents in BWRs) where a transition between single phase and two phase occurs. The rigor and generality of this sensitivity analysis formalism stem from the use of Gateaux (G-) differentials. This report highlights the major aspects of deterministic (forward and adjoint) sensitivity analysis, including derivation of the forward sensitivity equations, derivation of sensitivity expressions in terms of adjoint functions, explicit construction of the adjoint system satisfied by these adjoint functions, determination of the characteristics of this adjoint system, and demonstration that these characteristics are the same as those of the original quasilinear two-phase flow equations. This proves that whenever the original two-phase flow problem is solvable, the adjoint system is also solvable and, in principle, the same numerical methods can be used to solve both the original and adjoint equations

  13. Dispersion measurement as a method of quantifying geologic characterization and defining reservoir heterogeneity. Final report

    Energy Technology Data Exchange (ETDEWEB)

    Menzie, D.E.

    1995-05-01

    The main objective of this research project is to investigate dispersion as a method of quantifying geological characterization and defining reservoir heterogeneity in order to enhance crude oil recovery. The dispersion of flow of a reservoir rock (dispersion coefficient and dispersivity) was identified as one of the physical properties of a reservoir rock by measuring the mixing of two miscible fluids, one displacing the other in a porous medium. A rock was 100% saturated with a resident fluid and displaced by a miscible fluid of equal viscosity and equal density. Some specific experiments were performed with unequal densities. Produced fluid was analyzed by refractometer, nuclear reaction, electrical conductivity and X-ray scan. Several physical and flow characteristics were measured on the sand rock sample in order to establish correlations with the measured dispersion property. Absolute permeability, effective porosity, relative permeability, capillary pressure, the heterogeneity factor and electrical conductivity were used to better understand the flow system. Linear, transverse, 2-D and 3-D dispersions were measured and used to characterize the rock heterogeneity of the flow system. A new system of measuring dispersion was developed using a gas displacing gas system in a porous medium. An attempt was also made to determine the dispersion property of an actual reservoir from present day well log data on a producing well. 275 refs., 102 figs., 17 tabs.

  14. Decommissioning and dismantling: Qualification of gamma scanning method for decontrolling measurement of radioactive wastes. Final report

    International Nuclear Information System (INIS)

    Genrich, V.; Sattler, P.

    1998-01-01

    At the time being measurements for the release of buildings and parts of buildings are mainly performed with contamination monitors, free release equipment, wipe test a. s. o. The technical application of in-situ gamma-scanning systems for release measurement should be demonstrated with this research project. This method presents considerable advantages in comparison with standard procedures, as f. ex. reduction of radioactive waste or area covering investigation of the inspected building. A system with a NaI(Tl) and a HPGe-detector was applied. With the high-resolving system it can be shown that also low limit values can be kept with short measurement time. With the NaI(Tl)-detector system it was demonstrated that with limit values lower than 1 Bq/m 3 there may be problems observing the limit values. The investigation showed that especially the high-resolving system for the release measurement of buildings (f. ex. floors, walls, complete rooms) is well-suited. The in-situ gamma-scanning shows big advantages in its economy as f. ex. no sampling and only short measurement times are required. The sharp limitation of the existing contamination and the reduction of radioactive waste involved herewith are further advantages which justify the application of this measurement technique. (orig.)

  15. Machine self-teaching methods for parameter optimization. Final report, October 1984-August 1986

    Energy Technology Data Exchange (ETDEWEB)

    Dillard, R.A.

    1986-12-01

    The problem of determining near-optimum parameter-control logic is addressed for cases where a sensor or communication system is highly flexible and the logic cannot be determined analytically. A system that supports human-like learning of optimum parameters is outlined. The major subsystems are (1) a simulation system (described for a radar example), (2) a performance monitoring system, (3) the learning system, and (4) the initial knowledge used by all subsystems. The initial knowledge is expressed modularly as specifications (e.g., radar constraints, performance measures, and target characteristics), relationships (among parameters, intermediate measures, and component performance measures), and formulas. The intent of the learning system is to relieve the human from the very tedious trial-and-error process of examining performance, selecting and applying curve-fitting methods, and selecting the next trial set of parameters. A learning system to design a simple radar meeting specific performance constraints is described in detail, for experimental purposes, in generic object-based code.

  16. Final Report Scalable Analysis Methods and In Situ Infrastructure for Extreme Scale Knowledge Discovery

    Energy Technology Data Exchange (ETDEWEB)

    O' Leary, Patrick [Kitware, Inc., Clifton Park, NY (United States)

    2017-09-13

    The primary challenge motivating this project is the widening gap between the ability to compute information and to store it for subsequent analysis. This gap adversely impacts science code teams, who can perform analysis only on a small fraction of the data they calculate, resulting in the substantial likelihood of lost or missed science, when results are computed but not analyzed. Our approach is to perform as much analysis or visualization processing on data while it is still resident in memory, which is known as in situ processing. The idea in situ processing was not new at the time of the start of this effort in 2014, but efforts in that space were largely ad hoc, and there was no concerted effort within the research community that aimed to foster production-quality software tools suitable for use by Department of Energy (DOE) science projects. Our objective was to produce and enable the use of production-quality in situ methods and infrastructure, at scale, on DOE high-performance computing (HPC) facilities, though we expected to have an impact beyond DOE due to the widespread nature of the challenges, which affect virtually all large-scale computational science efforts. To achieve this objective, we engaged in software technology research and development (R&D), in close partnerships with DOE science code teams, to produce software technologies that were shown to run efficiently at scale on DOE HPC platforms.

  17. PARADIGM OF ACCOUNTING CHANGE

    Directory of Open Access Journals (Sweden)

    Constanta Iacob

    2016-12-01

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

  18. Measurement of the Top Quark Mass in Dilepton Final States with the Neutrino Weighting Method

    Energy Technology Data Exchange (ETDEWEB)

    Ilchenko, Yuriy [Southern Methodist Univ., Dallas, TX (United States)

    2012-12-15

    The top quark is the heaviest fundamental particle observed to date. The mass of the top quark is a free parameter in the Standard Model (SM). A precise measurement of its mass is particularly important as it sets an indirect constraint on the mass of the Higgs boson. It is also a useful constraint on contributions from physics beyond the SM and may play a fundamental role in the electroweak symmetry breaking mechanism. I present a measurement of the top quark mass in the dilepton channel using the Neutrino Weighting Method. The data sample corresponds to an integrated luminosity of 4.3 fb-1 of p$\\bar{p}$ collisions at Tevatron with √s = 1.96 TeV, collected with the DØ detector. Kinematically under-constrained dilepton events are analyzed by integrating over neutrino rapidity. Weight distributions of t$\\bar{t}$ signal and background are produced as a function of the top quark mass for different top quark mass hypotheses. The measurement is performed by constructing templates from the moments of the weight distributions and input top quark mass, followed by a subsequent likelihood t to data. The dominant systematic uncertainties from jet energy calibration is reduced by using a correction from `+jets channel. To replicate the quark avor dependence of the jet response in data, jets in the simulated events are additionally corrected. The result is combined with our preceding measurement on 1 fb-1 and yields mt = 174.0± 2.4 (stat.) ±1.4 (syst.) GeV.

  19. Identifying sources of groundwater recharge in the Merguellil basin (Tunisia) using isotopic methods: implication of dam reservoir water accounting

    Science.gov (United States)

    Dassi, Lassaad; Zouari, Kamel; Faye, Serigne

    2005-11-01

    Thirty-two groundwater samples collected from the Merguellil Wadi basin (central Tunisia) complemented by the Haouareb dam reservoir water samples have been isotopically analysed in order to investigate the implication of the reservoir water to recharging the aquifer, and also to infer the sources, relative ages and mixing processes in the aquifer system. Plots of the stable isotopes data against the local meteoric lines of Tunis-Carthage and Sfax indicate a strong implication of the dam water noticeable up to a distance of 6-7 km. A contribution as much as 80% of the pumped water has been evidenced using isotopic mass balance. In addition, poorly distinguished water clusters in the stable isotope plots, but clearly identified in the diagrams δ18O versus 3H and 3H versus 14C, indicate various water types related to sources and timing of recharge. The isotopic signatures of the dam accounting water, the “old” and “native” recharged waters, have been evidenced in relation to their geographical distribution and also to their radiogenic isotopes (3H and 14C) contents. In the south-western part of the aquifer, mixing process occurs between the dam reservoir water and both the “old” and “native” water components.

  20. Removal of Heavy Metals and Organic Contaminants from Wwater by Novel Filtration Methods. Final report

    International Nuclear Information System (INIS)

    Rodriguez, N.M.

    2000-01-01

    The removal of hazardous waste, generated by the dismantling of nuclear weapons is a problem that requires urgent attention by the US Department of Energy. Low levels of radioactive contaminants combined with organic solvent residues have leaked from aging containers into the soil and underground water in the surrounding area. Due to the complexity of the problem, it is evident that traditional adsorption methods are ineffective, since the adsorbent tends to saturate with the aqueous component. It has become apparent that a much more aggressive approach is required which involves the use of specially designed materials. We have investigated the potential of solids that combine high surface area/high pore volume and high electrical conductivity, a rare combination of properties found in a single material. In this program we examined the potential of newly developed materials for the trapping of organic solvents within specially engineered cavities without allowing the material to become saturated with water. Catalytically grown carbon nanofibers are a set of novel structures that are produced by the decomposition of selected carbon-containing gases over metal particles. These materials consist of extremely small graphite platelets stacked in various orientations with respect to the fiber axis. Such an arrangement results in a unique structure that is composed of an infinite number of extremely short and narrow pores, suitable for sequestering small molecules. In addition, when the graphene layers are aligned parallel to the fiber axis, an unusual combination of high surface area and low electrical resistivity solids are attained. We have attempted to capitalize on this blend of properties by using such structures for the selective removal of organic contaminants from aqueous streams. Experimental results indicate that nanofibers possessing a structure in which the graphite platelets are aligned perpendicular to the fiber axis and possessing a high degree of

  1. SOLUTION METHOD OF DYNAMIC ROUTING AND WAVE LENGTH ASSIGNMENT PROBLEM FOR WDM NETWORKS WITH TAKING INTO ACCOUNT FOUR-WAVE MIXING EFFECT

    Directory of Open Access Journals (Sweden)

    D. V. Ageyev

    2016-05-01

    Full Text Available The problem of dynamic route selection and wavelengths assignment in WDM networks is solved. This problem is important in WDM network management when requests are serviced for short-term connection installation and excess traffic is transferred. The proposed solution method is heuristic and is an improvement of the previously known method by taking into account the influence of four-wave mixing and using the new metric for finding the routes prospective for application. This makes it possible to reduce the probability of blocking calls during the connections at the average of 13% and the value of Q factor at 0.812.

  2. Numerical method for calculation of 3D viscous turbomachine flow taking into account stator/rotor unsteady interaction

    Energy Technology Data Exchange (ETDEWEB)

    Rusanov, A.V.; Yershov, S.V. [Institute of Mechanical Engineering Problems of National Academy of Sciences of Ukraine Kharkov (Ukraine)

    1997-12-31

    The numerical method is suggested for the calculation of the 3D periodically unsteady viscous cascade flow evoked by the aerodynamics interaction of blade rows. Such flow is described by the thin-layer Reynolds-averaged unsteady Navier-Stokes equations. The turbulent effects are simulated with the modified Baldwin-Lomax turbulence model. The problem statement allows to consider an unsteady flow through either a single turbo-machine stage or a multi stage turbomachine. The sliding mesh techniques and the time-space non-oscillatory square interpolation are used in axial spacings to calculate the flow in a computational domain that contains the reciprocally moving elements. The gasdynamical equations are integrated numerically with the implicit quasi-monotonous Godunov`s type ENO scheme of the second or third order of accuracy. The suggested numerical method is incorporated in the FlowER code developed by authors for calculations of the 3D viscous compressible flows through multi stage turbomachines. The numerical results are presented for unsteady turbine stage throughflows. The method suggested is shown to simulate qualitatively properly the main unsteady cascade effects in particular the periodically blade loadings, the propagation of stator wakes through rotor blade passage and the unsteady temperature flowfields for stages with cooled stator blades. (author) 21 refs.

  3. Novel optimum contribution selection methods accounting for conflicting objectives in breeding programs for livestock breeds with historical migration.

    Science.gov (United States)

    Wang, Yu; Bennewitz, Jörn; Wellmann, Robin

    2017-05-12

    Optimum contribution selection (OCS) is effective for increasing genetic gain, controlling the rate of inbreeding and enables maintenance of genetic diversity. However, this diversity may be caused by high migrant contributions (MC) in the population due to introgression of genetic material from other breeds, which can threaten the conservation of small local populations. Therefore, breeding objectives should not only focus on increasing genetic gains but also on maintaining genetic originality and diversity of native alleles. This study aimed at investigating whether OCS was improved by including MC and modified kinships that account for breed origin of alleles. Three objective functions were considered for minimizing kinship, minimizing MC and maximizing genetic gain in the offspring generation, and we investigated their effects on German Angler and Vorderwald cattle. In most scenarios, the results were similar for Angler and Vorderwald cattle. A significant positive correlation between MC and estimated breeding values of the selection candidates was observed for both breeds, thus traditional OCS would increase MC. Optimization was performed under the condition that the rate of inbreeding did not exceed 1% and at least 30% of the maximum progress was achieved for all other criteria. Although traditional OCS provided the highest breeding values under restriction of classical kinship, the magnitude of MC in the progeny generation was not controlled. When MC were constrained or minimized, the kinship at native alleles increased compared to the reference scenario. Thus, in addition to constraining MC, constraining kinship at native alleles is required to ensure that native genetic diversity is maintained. When kinship at native alleles was constrained, the classical kinship was automatically lowered in most cases and more sires were selected. However, the average breeding value in the next generation was also lower than that obtained with traditional OCS. For local

  4. Accounts Assistant

    Indian Academy of Sciences (India)

    CHITRA

    (Not more than three months old). Annexure 1. Indian Academy of Sciences. C V Raman Avenue, Bengaluru 560 080. Application for the Post of: Accounts Assistant / Administrative Assistant Trainee / Assistant – Official Language. Implementation Policy / Temporary Copy Editor and Proof Reader / Social Media Manager. 1.

  5. Making Block Grants Accountable.

    Science.gov (United States)

    Chelimsky, Eleanor

    Methods of accountability are presented in considering the Reagan administration plan to consolidate 84 federal health, education and social service grants into six block grant areas and to cut overall funding. After matching aspects of public criticism with proposal objectives, a rationale is developed for building elements of accountability into…

  6. Revision of Regional Accounts 2011

    Directory of Open Access Journals (Sweden)

    Jaroslav Kahoun

    2012-06-01

    Full Text Available This paper builds on an extraordinary revision of regional accounts whose results were published in November 2011 following previous revision of the national accounts time series (September 2011. The first chapter provides description of working procedures and results of the gross value added (GVA revision for the period 1995–2007. The second chapter deals with methodological corrections and models whose revision had the biggest impact on the change of the GDP regional structure. The most important was the implementation of a new method of the regional allocation of imputed rent, new regional GVA estimates from individual housing construction and from a segment of illegal economy. The following chapters provide results of regional accounts revision carried out in standard way, i.e. sets of accounts for 2008 and 2009 and preliminary versions for 2010 including the analysis of economic devolution in regions in the above years. Finally, the article deals with the impact of revision on international position of the Czech regions specifically in relation to the EU average.

  7. A qualitative and quantitative laser-based computer-aided flow visualization method. M.S. Thesis, 1992 Final Report

    Science.gov (United States)

    Canacci, Victor A.; Braun, M. Jack

    1994-01-01

    The experimental approach presented here offers a nonintrusive, qualitative and quantitative evaluation of full field flow patterns applicable in various geometries in a variety of fluids. This Full Flow Field Tracking (FFFT) Particle Image Velocimetry (PIV) technique, by means of particle tracers illuminated by a laser light sheet, offers an alternative to Laser Doppler Velocimetry (LDV), and intrusive systems such as Hot Wire/Film Anemometry. The method makes obtainable the flow patterns, and allows quantitative determination of the velocities, accelerations, and mass flows of an entire flow field. The method uses a computer based digitizing system attached through an imaging board to a low luminosity camera. A customized optical train allows the system to become a long distance microscope (LDM), allowing magnifications of areas of interest ranging up to 100 times. Presented in addition to the method itself, are studies in which the flow patterns and velocities were observed and evaluated in three distinct geometries, with three different working fluids. The first study involved pressure and flow analysis of a brush seal in oil. The next application involved studying the velocity and flow patterns in a cowl lip cooling passage of an air breathing aircraft engine using water as the working fluid. Finally, the method was extended to a study in air to examine the flows in a staggered pin arrangement located on one side of a branched duct.

  8. Research and development program in reactor diagnostics and monitoring with neutron noise methods. Stage 6. Final report

    Energy Technology Data Exchange (ETDEWEB)

    Pazsit, I.; Demaziere, C.; Avdic, S.; Dahl, B. [Chalmers Univ. of Technology, Goeteborg (Sweden). Dept. of Reactor Physics

    2000-07-15

    by a finite difference scheme, similar to the one used in the previous stage. Actually, a relatively large and involved computational tool was elaborated, containing several modules. In the first module the static, space-dependent group constants are generated, to be used as input by the finite difference dynamic code. These are calculated through CASMO/SIMULATE for a realistic heterogeneous core. The dynamic code then calculates the noise for a number of hypothetical perturbations. The perturbations can be given either as direct changes in the cross-sections, or changes in the temperature of various components (coolant, fuel etc.). In the latter case the temperature fluctuations are converted into cross-section fluctuations by another module. Finally the noise is calculated in two or three dimensions by using the static group constants, the time derivatives, the delayed neutron data and the perturbations data. By a suitable choice of the perturbation, the Green's function can also be calculated, from which the noise induced by other perturbations can be calculated by integration. The model was verified through comparison to analytical calculations. It has been proposed a long time ago that the cross-correlation or coherence between the neutron noise, measured locally in the core, and the core-exit thermocouples can be used to determine the MTC. Such a method would have large advantages over the traditional ones because it would not interfere with the reactor operation. Earlier investigations showed nevertheless that the MTC value, obtained from such investigations, gave a quantitative value for the MTC that was 2 to 5 times lower than the true one. One very likely reason for this deviation lies in the fact that in the evaluation of the noise measurement, it is assumed that the temperature fluctuations, driving the neutron noise, are homogeneously distributed in the core, and that the response of the reactor is point-kinetic. In reality none of these two

  9. Effect of different methods of accounting for antihypertensive treatment when assessing the relationship between diabetes or obesity and systolic blood pressure.

    Science.gov (United States)

    Tanamas, Stephanie K; Hanson, Robert L; Nelson, Robert G; Knowler, William C

    2017-04-01

    Underlying blood pressure is that observed in the absence of antihypertensive treatment or, among those treated, the estimate of that which would be observed without treatment. This study aims to examine the relationships between diabetes or obesity and underlying systolic blood pressure adjusted for antihypertensive treatment by several methods. Data from two population studies were analyzed-an American Indian community in Arizona and the National Health and Nutrition Examination Surveys. Antihypertensive treatment was accounted for using: no adjustment; antihypertensive use as a covariate; blood pressure dichotomized into normotension and hypertension; addition of a fixed treatment effect; non-parametric algorithm; and censored normal regression. The magnitude of association at each time point differed by adjustment method particularly where there was a difference in prevalence of antihypertensive use between people with and without diabetes or obesity. The common methods of ignoring antihypertensive treatment or including it as a covariate in a regression model underestimated the effects of diabetes and obesity on underlying blood pressure, compared to the recommended method of the censored normal regression. Proper accounting for antihypertensive treatment is needed in interpreting variables that affect blood pressure. Published by Elsevier Inc.

  10. Narrative Finality

    Directory of Open Access Journals (Sweden)

    Armine Kotin Mortimer

    1981-01-01

    Full Text Available The cloturai device of narration as salvation represents the lack of finality in three novels. In De Beauvoir's Tous les hommes sont mortels an immortal character turns his story to account, but the novel makes a mockery of the historical sense by which men define themselves. In the closing pages of Butor's La Modification , the hero plans to write a book to save himself. Through the thrice-considered portrayal of the Paris-Rome relationship, the ending shows the reader how to bring about closure, but this collective critique written by readers will always be a future book. Simon's La Bataille de Pharsale , the most radical attempt to destroy finality, is an infinite text. No new text can be written. This extreme of perversion guarantees bliss (jouissance . If the ending of De Beauvoir's novel transfers the burden of non-final world onto a new victim, Butor's non-finality lies in the deferral to a future writing, while Simon's writer is stuck in a writing loop, in which writing has become its own end and hence can have no end. The deconstructive and tragic form of contemporary novels proclaims the loss of belief in a finality inherent in the written text, to the profit of writing itself.

  11. Individuals Account Review

    National Research Council Canada - National Science Library

    Scott, Donald

    2004-01-01

    .... This report was commissioned by Navy Personnel Command (NPC) to: (1) review and analyze the IA to determine if current accounting methods accurately capture the number of personnel included in the IA; (2...

  12. AMERICAN ACCOUNTING

    Directory of Open Access Journals (Sweden)

    Mihaela Onica

    2005-01-01

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

  13. Pollutants in environmental historical national accounts. A thermodynamic approach

    Energy Technology Data Exchange (ETDEWEB)

    Lindmark, M. [Umeaa Univ. (Sweden). Dept. of Economic History

    1996-06-01

    The scope of this paper is to introduce some ideas concerning environmentally integrated historical national accounts and to submit a method for handling pollutants in that framework. The paper starts with a background, discusses some difficulties concerning the handling of residuals in environmental accounting, and introduces a method which might be suitable for historical environmental accounting involving pollutants. As a final step the method is evaluated and the results are interpreted in relation to ordinary production data given by historical GDP series for Sweden. 29 refs, 3 figs

  14. PRESENTATION OF STATE SUPPORT (GRANTS IN ACCOUNTING POLICY OF POLAND

    Directory of Open Access Journals (Sweden)

    K. Zuk

    2014-01-01

    Full Text Available Since admission of Poland to the European Union Polish enterprises can make use of the state support in various forms including support in investments, investigations and developments, consulting, higher qualification, financing of exhibition participation, salary additional payments for invalid workers, repayment of loan portions. The purpose of the given publication is to make an analysis of accounting method for state support which is granted for an organization within the frameworks of the accounting policy depending on the obtained grants.Enterprises must select themselves a grant accounting form as in account books so while presenting financial reporting and these accounting and reporting forms must be reflected in the enterprise policy of accounting. The enterprise accounting policy indicates principles for creation of reserves and conditional obligations related with grants. Enterprises can use some simplifications and they can exclude creation of reserves and withhold conditional obligations concerning the grants if these measures are considered as insignificant.In accordance with the enterprise accounting policy account books must contain recordings on grant provision when a grant is transferred to the bank account or when an enterprise receives a written notice confirming final decision about payments from a financing institution. The accounting policy must determine principles of bank operation break-up on grant accounts and security system of data and files including accounting documents, accounts and other documents related to the obtained grant and the required archivation term

  15. American Accounting

    OpenAIRE

    Mihaela Cristina Onica

    2005-01-01

    The international Accounting Standards already contribute to the generation of better and more easily comparable financial information on an international level, supporting thus a more effective allocation of the investments resources in the world. Under the circumstances, there occurs the necessity of a consistent application of the standards on a global level. The financial statements are part of the financial reporting process. A set of complete financial statements usually includes a bala...

  16. Issues Of Managerial Accounting Methodology

    OpenAIRE

    Barulina E.V; Barulina M.S

    2012-01-01

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

  17. Blending online techniques with traditional face to face teaching methods to deliver final year undergraduate radiology learning content

    International Nuclear Information System (INIS)

    Howlett, David; Vincent, Tim; Watson, Gillian; Owens, Emma; Webb, Richard; Gainsborough, Nicola; Fairclough, Jil; Taylor, Nick; Miles, Ken; Cohen, Jon; Vincent, Richard

    2011-01-01

    Aim: To review the initial experience of blending a variety of online educational techniques with traditional face to face or contact-based teaching methods to deliver final year undergraduate radiology content at a UK Medical School. Materials and methods: The Brighton and Sussex Medical School opened in 2003 and offers a 5-year undergraduate programme, with the final 5 spent in several regional centres. Year 5 involves several core clinical specialities with onsite radiology teaching provided at regional centres in the form of small-group tutorials, imaging seminars and also a one-day course. An online educational module was introduced in 2007 to facilitate equitable delivery of the year 5 curriculum between the regional centres and to support students on placement. This module had a strong radiological emphasis, with a combination of imaging integrated into clinical cases to reflect everyday practice and also dedicated radiology cases. For the second cohort of year 5 students in 2008 two additional online media-rich initiatives were introduced, to complement the online module, comprising imaging tutorials and an online case discussion room. Results: In the first year for the 2007/2008 cohort, 490 cases were written, edited and delivered via the Medical School managed learning environment as part of the online module. 253 cases contained a form of image media, of which 195 cases had a radiological component with a total of 325 radiology images. Important aspects of radiology practice (e.g. consent, patient safety, contrast toxicity, ionising radiation) were also covered. There were 274,000 student hits on cases the first year, with students completing a mean of 169 cases each. High levels of student satisfaction were recorded in relation to the online module and also additional online radiology teaching initiatives. Conclusion: Online educational techniques can be effectively blended with other forms of teaching to allow successful undergraduate delivery of

  18. Blending online techniques with traditional face to face teaching methods to deliver final year undergraduate radiology learning content

    Energy Technology Data Exchange (ETDEWEB)

    Howlett, David, E-mail: david.howlett@esht.nhs.uk [Department of Radiology, Eastbourne District General Hospital, Kings Drive, Eastbourne, East Sussex BN21 2UD (United Kingdom); Vincent, Tim [Department of IT, Brighton and Sussex Medical School (BSMS) (United Kingdom); Watson, Gillian; Owens, Emma [Department of Radiology, Eastbourne District General Hospital, Kings Drive, Eastbourne, East Sussex BN21 2UD (United Kingdom); Webb, Richard; Gainsborough, Nicola [Department of Medicine, Royal Sussex County Hospital, Brighton (United Kingdom); Fairclough, Jil [Department of IT, Brighton and Sussex Medical School (BSMS) (United Kingdom); Taylor, Nick [Department of Medical Illustration, Eastbourne District General Hospital (United Kingdom); Miles, Ken [Department of Imaging, BSMS (United Kingdom); Cohen, Jon [Department of Infectious Diseases, BSMS (United Kingdom); Vincent, Richard [Department of Cardiology, BSMS (United Kingdom)

    2011-06-15

    Aim: To review the initial experience of blending a variety of online educational techniques with traditional face to face or contact-based teaching methods to deliver final year undergraduate radiology content at a UK Medical School. Materials and methods: The Brighton and Sussex Medical School opened in 2003 and offers a 5-year undergraduate programme, with the final 5 spent in several regional centres. Year 5 involves several core clinical specialities with onsite radiology teaching provided at regional centres in the form of small-group tutorials, imaging seminars and also a one-day course. An online educational module was introduced in 2007 to facilitate equitable delivery of the year 5 curriculum between the regional centres and to support students on placement. This module had a strong radiological emphasis, with a combination of imaging integrated into clinical cases to reflect everyday practice and also dedicated radiology cases. For the second cohort of year 5 students in 2008 two additional online media-rich initiatives were introduced, to complement the online module, comprising imaging tutorials and an online case discussion room. Results: In the first year for the 2007/2008 cohort, 490 cases were written, edited and delivered via the Medical School managed learning environment as part of the online module. 253 cases contained a form of image media, of which 195 cases had a radiological component with a total of 325 radiology images. Important aspects of radiology practice (e.g. consent, patient safety, contrast toxicity, ionising radiation) were also covered. There were 274,000 student hits on cases the first year, with students completing a mean of 169 cases each. High levels of student satisfaction were recorded in relation to the online module and also additional online radiology teaching initiatives. Conclusion: Online educational techniques can be effectively blended with other forms of teaching to allow successful undergraduate delivery of

  19. Methods for estimation of radiation risk in epidemiological studies accounting for classical and Berkson errors in doses.

    Science.gov (United States)

    Kukush, Alexander; Shklyar, Sergiy; Masiuk, Sergii; Likhtarov, Illya; Kovgan, Lina; Carroll, Raymond J; Bouville, Andre

    2011-02-16

    With a binary response Y, the dose-response model under consideration is logistic in flavor with pr(Y=1 | D) = R (1+R)(-1), R = λ(0) + EAR D, where λ(0) is the baseline incidence rate and EAR is the excess absolute risk per gray. The calculated thyroid dose of a person i is expressed as Dimes=fiQi(mes)/Mi(mes). Here, Qi(mes) is the measured content of radioiodine in the thyroid gland of person i at time t(mes), Mi(mes) is the estimate of the thyroid mass, and f(i) is the normalizing multiplier. The Q(i) and M(i) are measured with multiplicative errors Vi(Q) and ViM, so that Qi(mes)=Qi(tr)Vi(Q) (this is classical measurement error model) and Mi(tr)=Mi(mes)Vi(M) (this is Berkson measurement error model). Here, Qi(tr) is the true content of radioactivity in the thyroid gland, and Mi(tr) is the true value of the thyroid mass. The error in f(i) is much smaller than the errors in ( Qi(mes), Mi(mes)) and ignored in the analysis. By means of Parametric Full Maximum Likelihood and Regression Calibration (under the assumption that the data set of true doses has lognormal distribution), Nonparametric Full Maximum Likelihood, Nonparametric Regression Calibration, and by properly tuned SIMEX method we study the influence of measurement errors in thyroid dose on the estimates of λ(0) and EAR. The simulation study is presented based on a real sample from the epidemiological studies. The doses were reconstructed in the framework of the Ukrainian-American project on the investigation of Post-Chernobyl thyroid cancers in Ukraine, and the underlying subpolulation was artificially enlarged in order to increase the statistical power. The true risk parameters were given by the values to earlier epidemiological studies, and then the binary response was simulated according to the dose-response model.

  20. Methods for Estimation of Radiation Risk in Epidemiological Studies Accounting for Classical and Berkson Errors in Doses

    KAUST Repository

    Kukush, Alexander

    2011-01-16

    With a binary response Y, the dose-response model under consideration is logistic in flavor with pr(Y=1 | D) = R (1+R)(-1), R = λ(0) + EAR D, where λ(0) is the baseline incidence rate and EAR is the excess absolute risk per gray. The calculated thyroid dose of a person i is expressed as Dimes=fiQi(mes)/Mi(mes). Here, Qi(mes) is the measured content of radioiodine in the thyroid gland of person i at time t(mes), Mi(mes) is the estimate of the thyroid mass, and f(i) is the normalizing multiplier. The Q(i) and M(i) are measured with multiplicative errors Vi(Q) and ViM, so that Qi(mes)=Qi(tr)Vi(Q) (this is classical measurement error model) and Mi(tr)=Mi(mes)Vi(M) (this is Berkson measurement error model). Here, Qi(tr) is the true content of radioactivity in the thyroid gland, and Mi(tr) is the true value of the thyroid mass. The error in f(i) is much smaller than the errors in ( Qi(mes), Mi(mes)) and ignored in the analysis. By means of Parametric Full Maximum Likelihood and Regression Calibration (under the assumption that the data set of true doses has lognormal distribution), Nonparametric Full Maximum Likelihood, Nonparametric Regression Calibration, and by properly tuned SIMEX method we study the influence of measurement errors in thyroid dose on the estimates of λ(0) and EAR. The simulation study is presented based on a real sample from the epidemiological studies. The doses were reconstructed in the framework of the Ukrainian-American project on the investigation of Post-Chernobyl thyroid cancers in Ukraine, and the underlying subpolulation was artificially enlarged in order to increase the statistical power. The true risk parameters were given by the values to earlier epidemiological studies, and then the binary response was simulated according to the dose-response model.

  1. Infrastrukturel Accountability

    DEFF Research Database (Denmark)

    Ubbesen, Morten Bonde

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

  2. Methodology of sustainability accounting

    Directory of Open Access Journals (Sweden)

    O.H. Sokil

    2017-03-01

    Full Text Available Modern challenges of the theory and methodology of accounting are realized through the formation and implementation of new concepts, the purpose of which is to meet the needs of users in standard and unique information. The development of a methodology for sustainability accounting is a key aspect of the management of an economic entity. The purpose of the article is to form the methodological bases of accounting for sustainable development and determine its goals, objectives, object, subject, methods, functions and key aspects. The author analyzes the theoretical bases of the definition and considers the components of the traditional accounting methodology. Generalized structural diagram of the methodology for accounting for sustainable development is offered in the article. The complex of methods and principles of sustainable development accounting for systematized and non-standard provisions has been systematized. The new system of theoretical and methodological provisions of accounting for sustainable development is justified in the context of determining its purpose, objective, subject, object, methods, functions and key aspects.

  3. An evaluation of the effect of greenhouse gas accounting methods on a marginal abatement cost curve for Irish agricultural greenhouse gas emissions

    International Nuclear Information System (INIS)

    O’Brien, Donal; Shalloo, Laurence; Crosson, Paul; Donnellan, Trevor; Farrelly, Niall; Finnan, John; Hanrahan, Kevin; Lalor, Stan; Lanigan, Gary; Thorne, Fiona; Schulte, Rogier

    2014-01-01

    Highlights: • Improving productivity was the most effective strategy to reduce emissions and costs. • The accounting methods disagreed on the total abatement potential of mitigation measures. • Thus, it may be difficult to convince farmers to adopt certain abatement measures. • Domestic offsetting and consumption based accounting are options to overcome current methodological issues. - Abstract: Marginal abatement cost curve (MACC) analysis allows the evaluation of strategies to reduce agricultural greenhouse gas (GHG) emissions relative to some reference scenario and encompasses their costs or benefits. A popular approach to quantify the potential to abate national agricultural emissions is the Intergovernmental Panel on Climate Change guidelines for national GHG inventories (IPCC-NI method). This methodology is the standard for assessing compliance with binding national GHG reduction targets and uses a sector based framework to attribute emissions. There is however an alternative to the IPCC-NI method, known as life cycle assessment (LCA), which is the preferred method to assess the GHG intensity of food production (kg of GHG/unit of food). The purpose of this study was to compare the effect of using the IPCC-NI and LCA methodologies when completing a MACC analysis of national agricultural GHG emissions. The MACC was applied to the Irish agricultural sector and mitigation measures were only constrained by the biophysical environment. The reference scenario chosen assumed that the 2020 growth targets set by the Irish agricultural industry would be achieved. The comparison of methodologies showed that only 1.1 Mt of the annual GHG abatement potential that can be achieved at zero or negative cost could be attributed to agricultural sector using the IPCC-NI method, which was only 44% of the zero or negative cost abatement potential attributed to the sector using the LCA method. The difference between methodologies was because the IPCC-NI method attributes the

  4. Environmental accounting

    OpenAIRE

    Ramos Ramos, Marta

    2015-01-01

    Treball de Final de Grau en Finances i Comptabilitat. Codi: FC1049. Curs acadèmic 2014-2015 Since a few years ago, the society is increasing the role of environment inside the businesses. This is the effect, among other facts, of the damage that the society has been done along the time to the environment. That is why people are more concerned about not damaging it and decreasing the damage caused. It has to be said that companies are not the only responsible who destroy the ...

  5. Blending online techniques with traditional face to face teaching methods to deliver final year undergraduate radiology learning content.

    Science.gov (United States)

    Howlett, David; Vincent, Tim; Watson, Gillian; Owens, Emma; Webb, Richard; Gainsborough, Nicola; Fairclough, Jil; Taylor, Nick; Miles, Ken; Cohen, Jon; Vincent, Richard

    2011-06-01

    To review the initial experience of blending a variety of online educational techniques with traditional face to face or contact-based teaching methods to deliver final year undergraduate radiology content at a UK Medical School. The Brighton and Sussex Medical School opened in 2003 and offers a 5-year undergraduate programme, with the final 5 spent in several regional centres. Year 5 involves several core clinical specialities with onsite radiology teaching provided at regional centres in the form of small-group tutorials, imaging seminars and also a one-day course. An online educational module was introduced in 2007 to facilitate equitable delivery of the year 5 curriculum between the regional centres and to support students on placement. This module had a strong radiological emphasis, with a combination of imaging integrated into clinical cases to reflect everyday practice and also dedicated radiology cases. For the second cohort of year 5 students in 2008 two additional online media-rich initiatives were introduced, to complement the online module, comprising imaging tutorials and an online case discussion room. In the first year for the 2007/2008 cohort, 490 cases were written, edited and delivered via the Medical School managed learning environment as part of the online module. 253 cases contained a form of image media, of which 195 cases had a radiological component with a total of 325 radiology images. Important aspects of radiology practice (e.g. consent, patient safety, contrast toxicity, ionising radiation) were also covered. There were 274,000 student hits on cases the first year, with students completing a mean of 169 cases each. High levels of student satisfaction were recorded in relation to the online module and also additional online radiology teaching initiatives. Online educational techniques can be effectively blended with other forms of teaching to allow successful undergraduate delivery of radiology. Efficient IT links and good image quality

  6. Heat transfer characteristics of UF6 in a container heated from outer surface. Pt. 1. Thermal hydraulic analysis method taking account of phase change and volume expansion

    International Nuclear Information System (INIS)

    Wataru, Masumi; Gomi, Yoshio; Yamakawa, Hidetsugu; Tsumune, Daisuke

    1995-01-01

    Natural UF6 is transported in a steel container from foreign countries to the enrichment plant in Japan. If the container meets fire accident, it is heated by fire (800degC) and rupture of the container may occur. For the safety point of view, it is necessary to know whether rupture occurs or not. Because UF6 has a radiological and chemical hazards, it is difficult to perform a demonstration test with UF6. So thermal calculation method has to be developed. The rupture is caused by UF6 gaseous pressure or volume expansion of liquid UF6. To know time history of internal pressure and temperature distribution in the container, it is important to evaluate thermal phenomena of UF6. When UF6 is heated, it changes from solid to liquid or gas at low temperature (64degC) and then its volume expands little by little. In this study, thermal calculation method has been developed taking phase change and thermal expansion of UF6 into account. In the calculation, a two-dimensional model is adopted and natural convection of liquid UF6 is analyzed. As a result of this study, numerical solutions have been obtained taking phase change and volume expansion into account. (author)

  7. Assessing the performance of dispersionless and dispersion-accounting methods: helium interaction with cluster models of the TiO2(110) surface.

    Science.gov (United States)

    de Lara-Castells, María Pilar; Stoll, Hermann; Mitrushchenkov, Alexander O

    2014-08-21

    As a prototypical dispersion-dominated physisorption problem, we analyze here the performance of dispersionless and dispersion-accounting methodologies on the helium interaction with cluster models of the TiO2(110) surface. A special focus has been given to the dispersionless density functional dlDF and the dlDF+Das construction for the total interaction energy (K. Pernal, R. Podeswa, K. Patkowski, and K. Szalewicz, Phys. Rev. Lett. 2009, 109, 263201), where Das is an effective interatomic pairwise functional form for the dispersion. Likewise, the performance of symmetry-adapted perturbation theory (SAPT) method is evaluated, where the interacting monomers are described by density functional theory (DFT) with the dlDF, PBE, and PBE0 functionals. Our benchmarks include CCSD(T)-F12b calculations and comparative analysis on the nuclear bound states supported by the He-cluster potentials. Moreover, intra- and intermonomer correlation contributions to the physisorption interaction are analyzed through the method of increments (H. Stoll, J. Chem. Phys. 1992, 97, 8449) at the CCSD(T) level of theory. This method is further applied in conjunction with a partitioning of the Hartree-Fock interaction energy to estimate individual interaction energy components, comparing them with those obtained using the different SAPT(DFT) approaches. The cluster size evolution of dispersionless and dispersion-accounting energy components is then discussed, revealing the reduced role of the dispersionless interaction and intramonomer correlation when the extended nature of the surface is better accounted for. On the contrary, both post-Hartree-Fock and SAPT(DFT) results clearly demonstrate the high-transferability character of the effective pairwise dispersion interaction whatever the cluster model is. Our contribution also illustrates how the method of increments can be used as a valuable tool not only to achieve the accuracy of CCSD(T) calculations using large cluster models but also to

  8. Design Accountability

    DEFF Research Database (Denmark)

    Koskinen, Ilpo; Krogh, Peter

    2015-01-01

    . This paper looks at constructive design research which takes the entanglement of theory and practice as its hallmark, and uses it as a test case in exploring how design researchers can work with theory, methodology, and practice without losing their identity as design researchers. The crux of practice based...... design research is that where classical research is interested in singling out a particular aspect and exploring it in depth, design practice is characterized by balancing numerous concerns in a heterogenous and occasionally paradoxical product. It is on this basis the notion of design accountability......When design research builds on design practice, it may contribute to both theory and practice of design in ways richer than research that treats design as a topic. Such research, however, faces several tensions that it has to negotiate successfully in order not to lose its character as research...

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

    Science.gov (United States)

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

    2016-01-01

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

  10. integIRTy: a method to identify genes altered in cancer by accounting for multiple mechanisms of regulation using item response theory.

    Science.gov (United States)

    Tong, Pan; Coombes, Kevin R

    2012-11-15

    Identifying genes altered in cancer plays a crucial role in both understanding the mechanism of carcinogenesis and developing novel therapeutics. It is known that there are various mechanisms of regulation that can lead to gene dysfunction, including copy number change, methylation, abnormal expression, mutation and so on. Nowadays, all these types of alterations can be simultaneously interrogated by different types of assays. Although many methods have been proposed to identify altered genes from a single assay, there is no method that can deal with multiple assays accounting for different alteration types systematically. In this article, we propose a novel method, integration using item response theory (integIRTy), to identify altered genes by using item response theory that allows integrated analysis of multiple high-throughput assays. When applied to a single assay, the proposed method is more robust and reliable than conventional methods such as Student's t-test or the Wilcoxon rank-sum test. When used to integrate multiple assays, integIRTy can identify novel-altered genes that cannot be found by looking at individual assay separately. We applied integIRTy to three public cancer datasets (ovarian carcinoma, breast cancer, glioblastoma) for cross-assay type integration which all show encouraging results. The R package integIRTy is available at the web site http://bioinformatics.mdanderson.org/main/OOMPA:Overview. kcoombes@mdanderson.org. Supplementary data are available at Bioinformatics online.

  11. TH-E-BRE-03: A Novel Method to Account for Ion Chamber Volume Averaging Effect in a Commercial Treatment Planning System Through Convolution

    International Nuclear Information System (INIS)

    Barraclough, B; Li, J; Liu, C; Yan, G

    2014-01-01

    Purpose: Fourier-based deconvolution approaches used to eliminate ion chamber volume averaging effect (VAE) suffer from measurement noise. This work aims to investigate a novel method to account for ion chamber VAE through convolution in a commercial treatment planning system (TPS). Methods: Beam profiles of various field sizes and depths of an Elekta Synergy were collected with a finite size ion chamber (CC13) to derive a clinically acceptable beam model for a commercial TPS (Pinnacle 3 ), following the vendor-recommended modeling process. The TPS-calculated profiles were then externally convolved with a Gaussian function representing the chamber (σ = chamber radius). The agreement between the convolved profiles and measured profiles was evaluated with a one dimensional Gamma analysis (1%/1mm) as an objective function for optimization. TPS beam model parameters for focal and extra-focal sources were optimized and loaded back into the TPS for new calculation. This process was repeated until the objective function converged using a Simplex optimization method. Planar dose of 30 IMRT beams were calculated with both the clinical and the re-optimized beam models and compared with MapCHEC™ measurements to evaluate the new beam model. Results: After re-optimization, the two orthogonal source sizes for the focal source reduced from 0.20/0.16 cm to 0.01/0.01 cm, which were the minimal allowed values in Pinnacle. No significant change in the parameters for the extra-focal source was observed. With the re-optimized beam model, average Gamma passing rate for the 30 IMRT beams increased from 92.1% to 99.5% with a 3%/3mm criterion and from 82.6% to 97.2% with a 2%/2mm criterion. Conclusion: We proposed a novel method to account for ion chamber VAE in a commercial TPS through convolution. The reoptimized beam model, with VAE accounted for through a reliable and easy-to-implement convolution and optimization approach, outperforms the original beam model in standard IMRT QA

  12. Application of the ecosystem diagnosis and treatment method to the Grande Ronde Model Watershed project. Final report

    International Nuclear Information System (INIS)

    Mobrand, L.; Lestelle, L.

    1997-01-01

    In the spring of 1994 a technical planning support project was initiated by the Grande Ronde Model Watershed Board of Directors (Board) with funding from the Bonneville Power Administration. The project was motivated by a need for a science based method for prioritizing restoration actions in the basin that would promote effectiveness and accountability. In this section the authors recall the premises for the project. The authors also present a set of recommendations for implementing a watershed planning process that incorporates a science-based framework to help guide decision making. This process is intended to assist the Grande Ronde Model Watershed Board in its effort to plan and implement watershed improvement measures. The process would also assist the Board in coordinating its efforts with other entities in the region. The planning process is based on an approach for developing an ecosystem management strategy referred to as the Ecosystem Diagnosis and Treatment (EDT) method (Lichatowich et al. 1995, Lestelle et al. 1996). The process consists of an on-going planning cycle. Included in this cycle is an assessment of the ability of the watershed to support and sustain natural resources and other economic and societal values. This step in the process, which the authors refer to as the diagnosis, helps guide the development of actions (also referred to as treatments) aimed at improving the conditions of the watershed to achieve long-term objectives. The planning cycle calls for routinely reviewing and updating, as necessary, the basis for the diagnosis and other analyses used by the Board in adopting actions for implementation. The recommendations offered here address this critical need to habitually update the information used in setting priorities for action

  13. Application of the Ecosystem Diagnosis and Treatment Method to the Grande Ronde Model Watershed project : Final Report.

    Energy Technology Data Exchange (ETDEWEB)

    Mobrand, Lars Erik; Lestelle, Lawrence C.

    1997-01-01

    In the spring of 1994 a technical planning support project was initiated by the Grande Ronde Model Watershed Board of Directors (Board) with funding from the Bonneville Power Administration. The project was motivated by a need for a science based method for prioritizing restoration actions in the basin that would promote effectiveness and accountability. In this section the authors recall the premises for the project. The authors also present a set of recommendations for implementing a watershed planning process that incorporates a science-based framework to help guide decision making. This process is intended to assist the Grande Ronde Model Watershed Board in its effort to plan and implement watershed improvement measures. The process would also assist the Board in coordinating its efforts with other entities in the region. The planning process is based on an approach for developing an ecosystem management strategy referred to as the Ecosystem Diagnosis and Treatment (EDT) method (Lichatowich et al. 1995, Lestelle et al. 1996). The process consists of an on-going planning cycle. Included in this cycle is an assessment of the ability of the watershed to support and sustain natural resources and other economic and societal values. This step in the process, which the authors refer to as the diagnosis, helps guide the development of actions (also referred to as treatments) aimed at improving the conditions of the watershed to achieve long-term objectives. The planning cycle calls for routinely reviewing and updating, as necessary, the basis for the diagnosis and other analyses used by the Board in adopting actions for implementation. The recommendations offered here address this critical need to habitually update the information used in setting priorities for action.

  14. A flexible genome-wide bootstrap method that accounts for ranking and threshold-selection bias in GWAS interpretation and replication study design.

    Science.gov (United States)

    Faye, Laura L; Sun, Lei; Dimitromanolakis, Apostolos; Bull, Shelley B

    2011-07-10

    The phenomenon known as the winner's curse is a form of selection bias that affects estimates of genetic association. In genome-wide association studies (GWAS) the bias is exacerbated by the use of stringent selection thresholds and ranking over hundreds of thousands of single nucleotide polymorphisms (SNPs). We develop an improved multi-locus bootstrap point estimate and confidence interval, which accounts for both ranking- and threshold-selection bias in the presence of genome-wide SNP linkage disequilibrium structure. The bootstrap method easily adapts to various study designs and alternative test statistics as well as complex SNP selection criteria. The latter is demonstrated by our application to the Wellcome Trust Case Control Consortium findings, in which the selection criterion was the minimum of the p-values for the additive and genotypic genetic effect models. In contrast, existing likelihood-based bias-reduced estimators account for the selection criterion applied to an SNP as if it were the only one tested, and so are more simple computationally, but do not address ranking across SNPs. Our simulation studies show that the bootstrap bias-reduced estimates are usually closer to the true genetic effect than the likelihood estimates and are less variable with a narrower confidence interval. Replication study sample size requirements computed from the bootstrap bias-reduced estimates are adequate 75-90 per cent of the time compared to 53-60 per cent of the time for the likelihood method. The bootstrap methods are implemented in a user-friendly package able to provide point and interval estimation for both binary and quantitative phenotypes in large-scale GWAS. Copyright © 2011 John Wiley & Sons, Ltd.

  15. Bone age estimation and prediction of final height in patients with {beta}-thalassaemia major: a comparison between the two most common methods

    Energy Technology Data Exchange (ETDEWEB)

    Christoforidis, Athanasios; Katzos, George; Athanassiou-Metaxa, Miranda [Aristotle University of Thessaloniki, 1st Paediatric Department, Thessaloniki (Greece); Badouraki, Maria [Ippokratio Hospital, Paediatric Radiology Department, Thessaloniki (Greece)

    2007-12-15

    Thalassaemic patients are in need of frequent assessment of bone age because of growth failure and pubertal disorders. To compare the ''rapid'' Greulich and Pyle (G and P) method with the third edition of the Tanner and Whitehouse (TW3) method for determining skeletal maturity and predicting final height in thalassaemic patients. A total of 191 radiographs from 58 patients (28 male, 30 female) were retrospectively evaluated by two investigators, one for each method. In 47 radiographs from 15 patients having attained their adult height, predicted final height was calculated according to each method. The mean bone ages determined by both the G and P and TW3 methods were lower than mean chronological age, although the differences were not statistically significant (10.04 {+-} 3.69 years and 9.98 {+-} 3.39 years vs. 10.78 {+-} 3.96 years, respectively). Both methods had a tendency to over-estimate final height. Overall, the TW3 method seemed to be more accurate than the G and P method (mean absolute error 3.21 {+-} 2.51 years vs. 3.99 {+-} 2.99 years, respectively, P=0.048). The same method should be used when serial assessments are performed, as both methods provide similarly reliable, although not equivalent, results. The TW3 height prediction method seemed to be more accurate in patients with {beta}-thalassaemia major than the G and P method, albeit with a large confidence interval. (orig.)

  16. Theoretical methodical aspects of forming skills of swimming among the different groups of population in the process of physical education and sport taking into account gender differences

    Directory of Open Access Journals (Sweden)

    Hanchar А.І.

    2012-03-01

    Full Text Available Research purpose: to expose theoretical and practical bases of effective methods of forming of skills of swimming at the different groups of population taking into account the gender differences of student in the process of physical education and sport. The dominant aspects of forming skills of swimming for different age-dependent groups are set. The negative phenomena of organizational character, which does not allow in good time and reliably to form for a man vitally important skills of safe movement on water, are selected. 5 basic aspects of forming of skills are recommended swimming which characterize high-quality realization of educational in detail, professionally-applied, health-improvement-hygienical, medical prophylactic and sporting-pedagogical influences of facilities of swimming on a population.

  17. Analysis of methods for evaluating environmental costs: a view from environmental accounting research. case: construction of highway, vía al mar Cartagena-Barranquilla section 1

    Directory of Open Access Journals (Sweden)

    José Julio Vergara Arrieta

    2016-11-01

    Full Text Available This document is the first breakthrough in the research project entitled “Measurement and assessment of social and environmental costs of Dual Carriageway Vía al Mar Cartagena- Barranquilla section 1 Barrio Crespo – Entrance Villages Tierra Baja and Puerto Rey” funded by the University of San Buenaventura Cartagena. In it the conclusions of the search and theoretical-critical analysis of the different methods, methodologies or techniques that address the issue of valuation of environmental quality in order to develop the first approaches to valuation exercise environmental costs are collected. The position for the present analysis is adopted from an investigative standpoint of accounting field, based on performing and / or environmental reality heterodox approaches.

  18. The National Trajectory Project of Individuals Found Not Criminally Responsible on Account of Mental Disorder in Canada. Part 1: Context and Methods

    Science.gov (United States)

    Crocker, Anne G; Nicholls, Tonia L; Seto, Michael C; Côté, Gilles; Charette, Yanick; Caulet, Malijai

    2015-01-01

    The National Trajectory Project examined longitudinal data from a large sample of people found not criminally responsible on account of mental disorder (NCRMD) to assess the presence of provincial differences in the application of the law, to examine the characteristics of people with serious mental illness who come into conflict with the law and receive this verdict, and to investigate the trajectories of NCRMD–accused people as they traverse the mental health and criminal justice systems. Our paper describes the rationale for the National Trajectory Project and the methods used to collect data in Quebec, Ontario, and British Columbia, the 3 most populous provinces in Canada and the 3 provinces with the most people found NCRMD. PMID:25886685

  19. Accounting Employers' Expectations--The Ideal Accounting Graduates

    Science.gov (United States)

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

    2016-01-01

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

  20. A study on development of a plugging margin evaluation method taking into account the fouling of shell-and tube heat exchangers

    International Nuclear Information System (INIS)

    Hwang, Kyeong Mo; Jin, Tae Eun; Kim, Kyung Hoon

    2006-01-01

    As the operating time of heat exchangers progresses, fouling caused by water-borne deposits and the number of plugged tubes increase and thermal performance decreases. Both fouling and tube plugging are known to interfere with normal flow characteristics and to reduce thermal efficiencies of heat exchangers. The heat exchangers of Korean nuclear power plants have been analyzed in terms of heat transfer rate and overall heat transfer coefficient as a means of heat exchanger management. Except for fouling resulting from the operation of heat exchangers, all the tubes of heat exchangers have been replaced when the number of plugged tubes exceeded the plugging criteria based on design performance sheet. This paper describes a plugging margin evaluation method taking into account the fouling of shell-and-tube heat exchangers. The method can evaluate thermal performance, estimate future fouling variation, and consider current fouling level in the calculation of plugging margin. To identify the effectiveness of the developed method, fouling and plugging margin evaluations were performed at a component cooling heat exchanger in a Korean nuclear power plant

  1. Method for calculating the forces and deformations in the fast reactor fuel assembly accounting for the effects of reactor control system elements and shutdown

    International Nuclear Information System (INIS)

    Likhachev, Yu.I.; Vashlyaev, Yu.N.; Kravchenko, I.N.

    1980-01-01

    Methods for calculating deformations and interaction forces of heat-generating assemblies (HGA) of fast reactor core with account for the effect of control and protection system (CPS) elements at the reactor operation and change of interaction efforts between HGA at the reactor shutdown, are described. The results of testing the suggested methods on example of estimate of HGA behaviour of the BN-350 reactor are presented. For estimating the effect of CPS elements on HGA bending the sector model has been used. It is assumed that HGA deformation inside each sector is independent of HGA deformation of other sectors. A higher calculation accuracy is attained by means of laying out of sectors into regions of preferable influence of emergency protection elements and compensating packets. When determining deformation and interaction efforts between HGA caused by temperature change in the course of shutdown it is supposed that the HGA deformation is purely elastic. The methods described are realized in the form of ABRI-CPS and ABRI-HOL programs written in FORTRAN for the BESM-6 computer. The results of HGA calculations of the BN-350 reactor core show that CPS elements decrease contact efforts in the middle of the central packet, increase contact efforts in the peak of the central packet, increase contact efforts in the peaks of packets from the eight row to the periphery and increase contact efforts in the middles of packets from the 5th to 9th row [ru

  2. Effects of cooking method and final core-temperature on cooking loss, lipid oxidation, nucleotide-related compounds and aroma volatiles of Hanwoo brisket

    Directory of Open Access Journals (Sweden)

    Dicky Tri Utama

    2018-02-01

    Full Text Available Objective This study observed the effects of cooking method and final core temperature on cooking loss, lipid oxidation, aroma volatiles, nucleotide-related compounds and aroma volatiles of Hanwoo brisket (deep pectoralis. Methods Deep pectoralis muscles (8.65% of crude fat were obtained from three Hanwoo steer carcasses with 1+ quality grade. Samples were either oven-roasted at 180°C (dry heat or cooked in boiling water (moist heat to final core temperature of 70°C (medium or 77°C (well-done. Results Boiling method reduced more fat but retained more moisture than did the oven roasting method (p<0.001, thus no significant differences were found on cooking loss. However, samples lost more weight as final core temperature increased (p<0.01. Further, total saturated fatty acid increased (p = 0.02 while total monounsaturated fatty acid decreased (p = 0.03 as final core temperature increased. Regardless the method used for cooking, malondialdehyde (p<0.01 and free iron contents (p<0.001 were observed higher in samples cooked to 77°C. Oven roasting retained more inosinic acid, inosine and hypoxanthine in samples than did the boiling method (p<0.001, of which the concentration decreased as final core temperature increased except for hypoxanthine. Samples cooked to 77°C using oven roasting method released more intense aroma than did the others and the aroma pattern was discriminated based on the intensity. Most of aldehydes and pyrazines were more abundant in oven-roasted samples than in boiled samples. Among identified volatiles, hexanal had the highest area unit in both boiled and oven-roasted samples, of which the abundance increased as the final core temperature increased. Conclusion The boiling method extracted inosinic acid and rendered fat from beef brisket, whereas oven roasting intensified aroma derived from aldehydes and pyrazines and prevented the extreme loss of inosinic acid.

  3. Research and Development Program in Reactor Diagnostics and Monitoring with Neutron Noise Methods. Stage 11 and 12. Final report

    International Nuclear Information System (INIS)

    Sunde, C.; Pazsit, I.; Demaziere, C.; Dahl, O.; Mileshina, L.

    2006-06-01

    This report describes the results obtained during Stage 11 and 12 of a long-term research and development program concerning the development of diagnostics and monitoring methods for nuclear reactors. The long-term goals are elaborated in more detail in e.g. the Final Reports of stage 1 and 2 (SKI Report 95:14 and 96:50). Higher order eigenfunctions and eigenvalues of the diffusion equation, describing a static core, have lost their significance when doing calculations in realistic systems, since there are usually made by nodal methods or other direct numerical techniques. However, there are situations when knowledge of the higher order modes is still useful. Such case is the separation of the global and regional flux oscillations in the case of BWR instability. Another case is the investigation of the stability properties of large inhomogeneous cores, which is usually quantified with the so-called eigenvalue separation, ES=1/k 1 - 1/k 0 where k 0 and k 1 , are the fundamental and first higher order eigenvalues, respectively. Numerical codes used for ICMF calculations usually do not have the option of calculating the higher order eigenvalues and eigenfunctions. In idealised systems, these can be calculated with semi-analytical methods. In order to get insight into the characteristics of the higher order eigenmodes of the neutron flux and the adjoint, these were calculated in a reflected homogeneous system with two-group theory. The adjoint eigenmodes are necessary if an orthogonality property needs to be used, such as the separation of the modes from a flux shape which is a sum of several eigenmodes. At the same time, the so-called numerical noise simulator, developed at the Dept., was extended such that it became suitable for the calculation of the higher order eigenmodes, both direct and adjoint ones. This simulator can treat real inhomogeneous cores, with an input deck compatible with that of SIMULATE. The simulator was used to calculate the eigenfunctions and

  4. Research and Development Program in Reactor Diagnostics and Monitoring with Neutron Noise Methods. Stage 11 and 12. Final report

    Energy Technology Data Exchange (ETDEWEB)

    Sunde, C.; Pazsit, I.; Demaziere, C.; Dahl, O.; Mileshina, L. [Chalmers Univ. of Technology, Goeteborg (Sweden). Dept. of Nuclear Engineering

    2006-06-15

    This report describes the results obtained during Stage 11 and 12 of a long-term research and development program concerning the development of diagnostics and monitoring methods for nuclear reactors. The long-term goals are elaborated in more detail in e.g. the Final Reports of stage 1 and 2 (SKI Report 95:14 and 96:50). Higher order eigenfunctions and eigenvalues of the diffusion equation, describing a static core, have lost their significance when doing calculations in realistic systems, since there are usually made by nodal methods or other direct numerical techniques. However, there are situations when knowledge of the higher order modes is still useful. Such case is the separation of the global and regional flux oscillations in the case of BWR instability. Another case is the investigation of the stability properties of large inhomogeneous cores, which is usually quantified with the so-called eigenvalue separation, ES=1/k{sub 1} - 1/k{sub 0} where k{sub 0} and k{sub 1}, are the fundamental and first higher order eigenvalues, respectively. Numerical codes used for ICMF calculations usually do not have the option of calculating the higher order eigenvalues and eigenfunctions. In idealised systems, these can be calculated with semi-analytical methods. In order to get insight into the characteristics of the higher order eigenmodes of the neutron flux and the adjoint, these were calculated in a reflected homogeneous system with two-group theory. The adjoint eigenmodes are necessary if an orthogonality property needs to be used, such as the separation of the modes from a flux shape which is a sum of several eigenmodes. At the same time, the so-called numerical noise simulator, developed at the Dept., was extended such that it became suitable for the calculation of the higher order eigenmodes, both direct and adjoint ones. This simulator can treat real inhomogeneous cores, with an input deck compatible with that of SIMULATE. The simulator was used to calculate the

  5. Probabilistic evaluation of the water footprint of a river basin: Accounting method and case study in the Segura River Basin, Spain.

    Science.gov (United States)

    Pellicer-Martínez, Francisco; Martínez-Paz, José Miguel

    2018-06-15

    In the current study a method for the probabilistic accounting of the water footprint (WF) at the river basin level has been proposed and developed. It is based upon the simulation of the anthropised water cycle and combines a hydrological model and a decision support system. The methodology was carried out in the Segura River Basin (SRB) in South-eastern Spain, and four historical scenarios were evaluated (1998-2010-2015-2027). The results indicate that the WF of the river basin reached 5581 Mm 3 /year on average in the base scenario, with a high variability. The green component (3231 Mm 3 /year), mainly generated by rainfed crops (62%), was responsible for the great variability of the WF. The blue WF (1201 Mm 3 /year) was broken down into surface water (56%), renewable groundwater (20%) and non-renewable groundwater (24%), and it showed the generalized overexploitation of aquifers. Regarding the grey component (1150 Mm 3 /year), the study reveals that wastewater, especially phosphates (90%), was the main culprit producing water pollution in surface water bodies. The temporal evolution of the four scenarios highlighted the successfulness of the water treatment plans developed in the river basin, with a sharp decrease in the grey WF, as well as the stability of the WF and its three components in the future. So, the accounting of the three components of the WF in a basin was integrated into the management of water resources, it being possible to predict their evolution, their spatial characterisation and even their assessment in probabilistic terms. Then, the WF was incorporated into the set of indicators that usually is used in water resources management and hydrological planning. Copyright © 2018 Elsevier B.V. All rights reserved.

  6. Beta-quenching of zircaloy cladding tubes in intermediate or final size - methods to improve corrosion and mechanical properties

    International Nuclear Information System (INIS)

    Andersson, Th.; Vesterhund, G.

    1982-01-01

    Three batches of Zicaloy-2 tubing were beta-quenched prior to the final cold-rolling, cold rolled 80 percent, and annealed at 475 to 575 degree C. A fourth batch was /beta/-quenched in the final size. Beta-quenching instead of an intermediate or the final anneal results in significant stuctural changes. In high-pressure steam at 475 degree C such /beta/-quenching has a dramatic beneficial effect on the corrosion resistance. The short term strength as measured in tension and burst testing is improved by /beta/-quenching of hollows or finished tubes, whereas such treatment results in a slight drop in ductility, especially for tubing /beta/107 -quenched in the final size. The 400 degree celluis transverse creep strength is increased by the introduction of /beta/-quenching prior to the final cold-rolling. The improvement is caused mainly by small second-phase particles, formed during /beta/-quenching, which give rise to precipitation hardening. 5 refs

  7. Definition of means and methods for physical training of 3–6 years old children taking into account their individual development and physical fitness

    Directory of Open Access Journals (Sweden)

    Tеtіana Dorofieieva

    2017-06-01

    Full Text Available Purpose: definition and justification features of the physical development 3–6 years old children and the features of physical preparedness of this age period. Material & Methods: the sample size for each age group was 100 persons. For an objective assessment of the characteristics considered, the concepts of biological age and passport age are introduced as indispensable indicators for determining individual characteristics of the organism development. Results: based on the administration of the two criteria for age estimation takes into account features of construction of motor activity. For the orderly presentation of the obtained individual features of the organization of motor activity characteristics used indicative of semantic space. This allowed us to establish the regularities of the processes under consideration and their approximation by mathematical equations. Presence of analytical descriptions allows to provide forecasting of development and to carry out professional selection of persons possessing a certain motor talent. Results and their presentation are published for the first time. Conclusion: to build a system for monitoring physical fitness and physical preparedness, systematic monitoring is necessary, in which the assessment of the biological age and the individual structure of the somatotype. Based on the representation of the observations obtained in the semantic spaces, regularities of the morphological and functional forms of the child somatotype.

  8. Research and Development Program in Reactor Diagnostics and Monitoring with Neutron Noise Methods. Stage 10. Final Report

    International Nuclear Information System (INIS)

    Demaziere, C.; Pazsit, I.; Sunde, S.; Wright, J.

    2004-12-01

    used to model a local thermohydraulic instability. Identification of the type of the noise source is based on the in-phase behaviour of the neutron noise for an absorber of variable strength (as opposed to an out-of-phase behaviour for a vibrating absorber). Several unfolding techniques were then investigated. It was demonstrated that the exact position of the noise source could be determined for some of these techniques. In contrast to previous calculations, Laplace transform and complex function methods are used to arrive at a compact solution in form of a Fourier series-like expansion. The advantage of this method is that it is capable to treat various pulse shapes. In particular, in addition to square- and Dirac-delta pulses, a more realistic Gauss-shaped pulse is also considered here. The final solution of the modified variance-to-mean, that is the Feynman-function, can be quantitatively evaluated fast and with little computational effort. The analytical solutions obtained are then analysed quantitatively. The behaviour of the number of neutrons in the system is investigated in detail, together with the transient that follows the switching on of the source. An analysis of the behaviour of the Feynman-function was made with respect to the pulse width and repetition frequency. Lastly, the possibility of using the formulae for the extraction of the parameter alpha from a simulated measurement is also investigated. Algorithmic methods for non-intrusive identification of two-phase flow have been searched for during a long time. One relatively new, not yet fully explored possibility is to use images of the flow, and use intelligent image processing of the data for identification of the flow regime. Such an attempt is reported in this report. Classification of the flow regime types is performed by an artificial neural network (ANN) algorithm. The input data to the ANN are some statistical functions (mean and variance) of the wavelet transform coefficients of the pixel

  9. Universal methods of creation of functionally developed management systems of special purpose of industrial enterprises and production associations and their use when planning and introducing the subsystem of accounting and analytical support

    Directory of Open Access Journals (Sweden)

    Tkachenko Sergіy A.

    2013-03-01

    Full Text Available The goal of the article lies in formation of a paradigm (sample of universal methods of creation of functionally developed management systems of special purpose of industrial enterprises and production associations and their use when planning and introducing the subsystem of accounting and analytical support. Analysing, systemising and generalising scientific works of many economists, the article describes ways of solution of the problem of organisation of works on planning and introducing the accounting function at industrial enterprises and in production associations – individual planning, increase of a number of organisations that plan functionally developed accounting subsystem and training of relevant specialists. In the result of the study the article realises an important direction of development in improvement of organisation of accounting and economic and analytical support at industrial enterprises and in production associations based on uniformity of project decisions on the subsystem of the accounting and analytical support and functional development of the process of its creation. The issue of organisation of the calculation process while planning and introducing the accounting function in functionally developed management systems of special purpose of industrial enterprises and production associations is of special urgency among the prospects of further studies in this direction. Further development of accounting can result in replacement of traditional accounting with functionally developed subsystem of accounting and analytical support with intensive use of the concept of methodologically justified paradigmatic approach.

  10. Use of a Novel Accounting and Grouping Method for Major Trunk Injury-Analysis of Data from a Statewide Trauma Financial Survey.

    Science.gov (United States)

    Joubert, Kyla D; Mabry, Charles D; Kalkwarf, Kyle J; Betzold, Richard D; Spencer, Horace J; Spinks, Kara M; Porter, Austin; Karim, Saleema; Robertson, Ronald D; Sutherland, Michael J; Maxson, Robert T

    2016-09-01

    Major trunk trauma is common and costly, but comparisons of costs between trauma centers (TCs) are rare. Understanding cost is essential to improve quality, manage trauma service lines, and to facilitate institutional commitment for trauma. We have used results of a statewide trauma financial survey of Levels I to IV TC to develop a useful grouping method for costs and clinical characteristics of major trunk trauma. The trauma financial survey collected billing and clinical data on 75 per cent of the state trauma registry patients for fiscal year 2012. Cost was calculated by separately accounting for embedded costs of trauma response and verification, and then adjusting reasonable costs from the Medicare cost report for each TC. The cost-to-charge ratios were then recalculated and used to determine uniform cost estimates for each patient. From the 13,215 patients submitted for the survey, we selected 1,094 patients with major trunk trauma: lengths of stay ≥ 48 hours and a maximum injury of AIS ≥3 for either thorax or abdominal trauma. These patients were then divided into three Injury Severity Score (ISS) groups of 9 to 15, 16 to 24, or 25+ to stratify patients into similar injury groups for analysis of cost and cost drivers. For abdominal injury, average total cost for patients with ISS 9 to 15 was $17,429. Total cost and cost per day increased with severity of injury, with $51,585 being the total cost for those with ISS 25. Similar trends existed for thoracic injury. Use of the Medicare cost report and cost-to-charge ratios to compute uniform costs with an innovative grouping method applied to data collected across a statewide trauma system provides unique information regarding cost and outcomes, which affects quality improvement, trauma service line management, and decisions on TC participation.

  11. Generational Accounting in Iran

    Directory of Open Access Journals (Sweden)

    Mahdi Salehi

    2013-09-01

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

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

    Directory of Open Access Journals (Sweden)

    Cristina Nicolaescu

    2015-01-01

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

  13. Accounting for the environment.

    Science.gov (United States)

    Lutz, E; Munasinghe, M

    1991-03-01

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

  14. Advanced Instrumentation and Control Methods for Small and Medium Reactors with IRIS Demonstration. Final Report. Volume 1

    International Nuclear Information System (INIS)

    Hines, J. Wesley; Upadhyaya, Belle R.; Doster, J. Michael; Edwards, Robert M.; Lewis, Kenneth D.; Turinsky, Paul; Coble, Jamie

    2011-01-01

    Development and deployment of small-scale nuclear power reactors and their maintenance, monitoring, and control are part of the mission under the Small Modular Reactor (SMR) program. The objectives of this NERI-consortium research project are to investigate, develop, and validate advanced methods for sensing, controlling, monitoring, diagnosis, and prognosis of these reactors, and to demonstrate the methods with application to one of the proposed integral pressurized water reactors (IPWR). For this project, the IPWR design by Westinghouse, the International Reactor Secure and Innovative (IRIS), has been used to demonstrate the techniques developed under this project. The research focuses on three topical areas with the following objectives. Objective 1 - Develop and apply simulation capabilities and sensitivity/uncertainty analysis methods to address sensor deployment analysis and small grid stability issues. Objective 2 - Develop and test an autonomous and fault-tolerant control architecture and apply to the IRIS system and an experimental flow control loop, with extensions to multiple reactor modules, nuclear desalination, and optimal sensor placement strategy. Objective 3 - Develop and test an integrated monitoring, diagnosis, and prognosis system for SMRs using the IRIS as a test platform, and integrate process and equipment monitoring (PEM) and process and equipment prognostics (PEP) toolboxes. The research tasks are focused on meeting the unique needs of reactors that may be deployed to remote locations or to developing countries with limited support infrastructure. These applications will require smaller, robust reactor designs with advanced technologies for sensors, instrumentation, and control. An excellent overview of SMRs is described in an article by Ingersoll (2009). The article refers to these as deliberately small reactors. Most of these have modular characteristics, with multiple units deployed at the same plant site. Additionally, the topics focus

  15. Effects of cooking method and final core-temperature on cooking loss, lipid oxidation, nucleotide-related compounds and aroma volatiles of Hanwoo brisket.

    Science.gov (United States)

    Utama, Dicky Tri; Baek, Ki Ho; Jeong, Hae Seong; Yoon, Seok Ki; Joo, Seon-Tea; Lee, Sung Ki

    2018-02-01

    This study observed the effects of cooking method and final core temperature on cooking loss, lipid oxidation, aroma volatiles, nucleotide-related compounds and aroma volatiles of Hanwoo brisket ( deep pectoralis ). Deep pectoralis muscles (8.65% of crude fat) were obtained from three Hanwoo steer carcasses with 1 + quality grade. Samples were either oven-roasted at 180°C (dry heat) or cooked in boiling water (moist heat) to final core temperature of 70°C (medium) or 77°C (well-done). Boiling method reduced more fat but retained more moisture than did the oven roasting method (pcore temperature increased (pcore temperature increased. Regardless the method used for cooking, malondialdehyde (pcore temperature increased except for hypoxanthine. Samples cooked to 77°C using oven roasting method released more intense aroma than did the others and the aroma pattern was discriminated based on the intensity. Most of aldehydes and pyrazines were more abundant in oven-roasted samples than in boiled samples. Among identified volatiles, hexanal had the highest area unit in both boiled and oven-roasted samples, of which the abundance increased as the final core temperature increased. The boiling method extracted inosinic acid and rendered fat from beef brisket, whereas oven roasting intensified aroma derived from aldehydes and pyrazines and prevented the extreme loss of inosinic acid.

  16. ACCOUNTING HARMONIZATION AND HISTORICAL COST ACCOUNTING

    OpenAIRE

    Valentin Gabriel CRISTEA

    2017-01-01

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

  17. ACCOUNTING HARMONIZATION AND HISTORICAL COST ACCOUNTING

    Directory of Open Access Journals (Sweden)

    Valentin Gabriel CRISTEA

    2017-05-01

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

  18. 76 FR 49365 - Cost Accounting Standards: Elimination of the Exemption From Cost Accounting Standards for...

    Science.gov (United States)

    2011-08-10

    ... Accounting Standards: Elimination of the Exemption From Cost Accounting Standards for Contracts and... Accounting Standards (CAS) Board, is publishing a final rule to eliminate the exemption from regulations regarding Cost Accounting Standards for contracts executed and performed entirely outside the United States...

  19. Green Accounts of Christianshavn (VB)

    DEFF Research Database (Denmark)

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

    1999-01-01

    The project was to develope a Green Account of 1998. It is based on public data, the questionnaries filled out by 300 residents and some interviewes.The final account of '98 included 10 subjects which follows up on the '97 account. Besides that it presents two new subjects - the marked of ecologi...... of ecological grosseries at Christianshavn and the citizens opinion of the environment at Christianshavn.The conclusion of the report is that it is still posible to save money on the resources and that the waste can be separated in a more appropriate way....

  20. Integrated account of method, site selection and programme prior to the site investigation phase[Planning for a Swedish repository for spent nuclear fuels

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2000-12-01

    applications and have these applications reviewed by the appropriate authorities. An analysis of conceivable alternatives for managing and disposing of spent nuclear fuel has confirmed that deep geological disposal according to the KBS-3 method has the best prospects of meeting all requirements. The alternative of putting off a decision until some future time (the zero alternative) does not appear tenable. The assessment of long-term safety shows that the prospects of building a safe deep repository in the Swedish bedrock are good. Independent Swedish and international review of the safety assessment confirm that the body of data in this respect is adequate for the siting process to proceed to the site investigation phase. A fuller summary is given below of the account given in this report of method as well as site selection and programme for the site investigation phase. The point of departure for the account is the review comments made by the regulatory authorities and the Government's decision regarding RD and D-Programme 98. In its decision, the Government stipulated conditions for SKB's continued research and development programme. The analysis of alternative system designs was to be supplemented, mainly with regard to the zero alternative and very deep boreholes. Furthermore, the Government decided that SKB shall submit an integrated evaluation of completed feasibility studies and other background material for selection of sites for site investigations and present a clear programme for site investigations.

  1. Student health professionals' attitudes and experience after watching "Ida's Diary", a first-person account of living with borderline personality disorder: Mixed methods study.

    Science.gov (United States)

    Dickens, Geoffrey L; Lamont, Emma; Stirling, Fiona J

    2018-06-01

    There is increasing interest in the use of commercial movies in nursing education, or "cinenurducation". There is a need for educational interventions which target mental health nurses' attitudes towards people with borderline personality disorder. To investigate and evaluate the experience and effects of attendance at a screening of the movie Ida's Diary, a first-person account of living with borderline personality disorder. Mixed methods design comprising a within-subjects AB longitudinal survey, and a qualitative analysis of participant-generated data and researcher field notes from a World Café discussion group. One university in Scotland. N = 66 undergraduate and postgraduate mental health nursing and counselling students. Participants completed measures of cognitive and emotional attitudes towards, and knowledge about, people with borderline personality disorder before and after one of two film screenings. We conducted a World Café discussion group after the second screening. Resulting data were subject to a qualitative thematic analysis. Quantitative analysis revealed a five-factor cognitive and a single-factor emotional attitude structure. Cognitive-attitudinal items related to treatment deservingness and value of mixed treatment approaches improved across iterations. Total knowledge score did not change, but one item about borderline personality disorder as a precursor to schizophrenia received considerably more incorrect endorsement post-screening. Qualitative analysis revealed five themes: Facilitation and inhibition of learning; promotion but not satiation of appetite for knowledge; challenging existing understanding; prompting creativity and anxiety; and initiating thinking about the bigger picture. Participants found the film thought provoking; it increased their appetite for knowledge. Findings suggest that screening should be delivered in conjunction with more didactic information about borderline personality disorder. Copyright © 2018

  2. 78 FR 76728 - Charitable Donation Accounts

    Science.gov (United States)

    2013-12-19

    ...), voluntarily complies with the executive order to adhere to fundamental federalism principles. This final rule... accepted accounting principles, must be limited to 5 percent of your net worth at all times for the... liquidation of the account, in accordance with generally accepted accounting principles; and (D) Indicate the...

  3. Accountability Research in Education: Current Developments.

    Science.gov (United States)

    Macpherson, R. J. S.; And Others

    1995-01-01

    The seven chapters of this theme issue explore current developments in research into educational accountability. State educational performance reporting policies, resource allocation for accountability, and educational reforms in Canada, Hong Kong, and Malaysia are discussed. The final chapters consider accountability policy research. (SLD)

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

    CSIR Research Space (South Africa)

    Colvin, C

    2007-08-01

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

  5. Managing global accounts.

    Science.gov (United States)

    Yip, George S; Bink, Audrey J M

    2007-09-01

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

  6. ENVIRONMENTAL ACCOUNTING IN AGRICULTURE: NUTRIENT ACCOUNTING AND OTHER ASPECTS

    OpenAIRE

    URFI, P.; BACSI, ZS.; SÁRDI, K.; POLGÁR, P.J.; SOMOGYI, T.

    2002-01-01

    While traditional accounting focuses on accounting for capital assets, costs, yields valued and sold in the market, environmental accounting intends to do the same with non-marketed capital assets, costs and yields, that is, externalities. The farm level nutrient balances are based on an input-output comparison, in which the nutrients entering the farm within inputs are compared to nutrients leaving the farm within the sold products. The method considers the amounts of nutrients entering the ...

  7. Combined methods for liquid radioactive waste treatment. Final report of a co-ordinated research project 1997-2001

    International Nuclear Information System (INIS)

    2003-02-01

    The report contains 13 papers presented at the final research co-ordination meeting of the CRP. The subjects covered include processes and technologies for treatment and conditioning of liquid radioactive wastes. It quite often includes the application of several steps, such as filtration, precipitation, sorption, ion exchange, evaporation and/or membrane separation to meet the requirements both for the release of decontaminated effluents into the environment and the conditioning of waste concentrates for disposal. Combination of the processes and their consecutive or simultaneous application is also described. It results in an improved decontamination, waste volume reduction, safety and overall cost effectiveness in the treatment, conditioning and disposal of these wastes

  8. The influence of the regression model and final speed criteria on the reliability of lactate threshold determined by the Dmax method in endurance-trained runners.

    Science.gov (United States)

    Camargo Alves, Júlio César; Segabinazi Peserico, Cecília; Nogueira, Geraldo Angelo; Machado, Fabiana Andrade

    2016-10-01

    Few studies verified the reliability of the lactate threshold determined by Dmax method (LT Dmax ) in runners and it remains unclear the effect of the regression model and the final speed on the reliability of LT Dmax . This study aimed to examine the test-retest reliability of the speed at LT Dmax in runners, considering the effects of the regression models (exponential-plus-constant vs third-order polynomial) and final speed criteria (complete vs proportional). Seventeen male, recreational runners performed 2 identical incremental exercise tests, with increments of 1 km·h -1 each for 3 min on treadmill to determine peak treadmill speed (V peak ) and lactate threshold. Earlobe capillary blood samples were collected during rest between the stages. The V peak was defined as the speed of the last complete stage (complete final speed criterion) and as the speed of the last complete stage added to the fraction of the incomplete stage (proportional final speed criterion). Lactate threshold was determined from exponential-plus-constant and from third-order polynomial regression models with both complete and proportional final speed criteria and from fixed blood lactate level of 3.5 mmol·L -1 (LT 3.5mM ). The LT Dmax obtained from the exponential-plus-constant regression model presented higher reliability (coefficient of variation (CV) ≤ 3.7%) than the LT Dmax calculated from the third-order polynomial regression model (CV ≤ 5.8%) and LT 3.5mM (CV = 5.4%). The proportional final speed criterion is more appropriate when using the exponential-plus-constant regression model, but less appropriate when using the third-order polynomial regression model. In conclusion, exponential-plus-constant using the proportional final speed criterion is preferred over LT 3.5mM and over third-order polynomial regression model to determine a reliable LT Dmax .

  9. PERPETUAL LEASE: FEATURES OF ACCOUNTING

    Directory of Open Access Journals (Sweden)

    Tetiana Yurchenko

    2017-03-01

    Full Text Available The article namely deals with the peculiarities of legal regulation of the right to use someone else's land for agricultural purposes under the perpetual lease contract. Recognition of the legitimacy of perpetual lease as an intangible asset and, therefore, the object of accounting was justified. The features of the primary account perpetual lease rights were analyzed. It was found that for documenting transactions receipt, commissioning, de-recognition perpetual lease specialized forms of primary documents is not installed. The main aspects of accounting reflection of land under perpetual lease contracts were identified and ways of their improving were developed. The period on which the land is transferred for use under perpetual lease contract was proposed. During the study, general scientific methods – induction, deduction, synthesis, analysis, dialectical, historical, generalizations and specific methods of accounting – documentation, evaluation, accounting records were used. Keywords: accounting, land, perpetual lease, intangible assets, the right to use.

  10. Social Responsibility of Accounting

    OpenAIRE

    JINNAI, Yoshiaki

    2011-01-01

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

  11. Giddens’ Triad in Accounting Research

    Directory of Open Access Journals (Sweden)

    Edson Roberto Macohon

    2015-09-01

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

  12. ACCOUNTING – A SEMIOTIC PROCESS

    Directory of Open Access Journals (Sweden)

    Rotila Aristita

    2009-05-01

    Full Text Available The final product of accounting which is intended towards satisfying the informational needs of the various users is a component part of a semiotic communication process whose outcome is that the transmitted messages “bear” in themselves knowledge/ inform

  13. Novel methods for physical mapping of the human genome applied to the long arm of chromosome 5. Final report

    Energy Technology Data Exchange (ETDEWEB)

    McClelland, M.

    1991-12-01

    The object of our current grant is to develop novel methods for mapping of the human genome. The techniques to be assessed were: (1) three methods for the production of unique sequence clones from the region of interest; (2) novel methods for the production and separation of multi-megabase DNA fragments; (3) methods for the production of ``physical linking clones`` that contain rare restriction sites; (4) application of these methods and available resources to map the region of interest. Progress includes: In the first two years methods were developed for physical mapping and the production of arrayed clones; We have concentrated on developing rare- cleavage tools based or restriction endonucleases and methylases; We studied the effect of methylation on enzymes used for PFE mapping of the human genome; we characterized two new isoschizomers of rare cutting endonucleases; we developed a reliable way to produce partial digests of DNA in agarose plugs and applied it to the human genome; and we applied a method to double the apparent specificity of the ``rare-cutter`` endonucleases.

  14. Accounting Fundamentals for Non-Accountants

    Science.gov (United States)

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

  15. Detection of explosives (in particular landmines) by low-cost methods. Final report of an advisory group meeting

    International Nuclear Information System (INIS)

    1998-01-01

    The purpose of this Advisory Group Meeting was to put together experts from several areas of explosives (landmines) detection, both nuclear and non-nuclear, to generate ideas which might lead to development of a low-cost method for detection of explosives (in particular landmines), or to a modification of existing methods. The discussions included nuclear, acoustic, radar, infrared, x-ray, and nuclear quadrupole resonance methods for localizing and characterizing landmines. Many technologies are still under laboratory development. This document includes 8 contributed papers, each of them was indexed and abstracted

  16. Spent fuel verification options for final repository safeguards in Finland. A study on verification methods, their feasibility and safety aspects

    International Nuclear Information System (INIS)

    Hautamaeki, J.; Tiitta, A.

    2000-12-01

    The verification possibilities of the spent fuel assemblies from the Olkiluoto and Loviisa NPPs and the fuel rods from the research reactor of VTT are contemplated in this report. The spent fuel assemblies have to be verified at the partial defect level before the final disposal into the geologic repository. The rods from the research reactor may be verified at the gross defect level. Developing a measurement system for partial defect verification is a complicated and time-consuming task. The Passive High Energy Gamma Emission Tomography and the Fork Detector combined with Gamma Spectrometry are the most potential measurement principles to be developed for this purpose. The whole verification process has to be planned to be as slick as possible. An early start in the planning of the verification and developing the measurement devices is important in order to enable a smooth integration of the verification measurements into the conditioning and disposal process. The IAEA and Euratom have not yet concluded the safeguards criteria for the final disposal. E.g. criteria connected to the selection of the best place to perform the verification. Measurements have not yet been concluded. Options for the verification places have been considered in this report. One option for a verification measurement place is the intermediate storage. The other option is the encapsulation plant. Crucial viewpoints are such as which one offers the best practical possibilities to perform the measurements effectively and which would be the better place in the safeguards point of view. Verification measurements may be needed both in the intermediate storages and in the encapsulation plant. In this report also the integrity of the fuel assemblies after wet intermediate storage period is assessed, because the assemblies have to stand the handling operations of the verification measurements. (orig.)

  17. DO ACCOUNTING PRACTITIONERS USE ACCOUNTING RESEARCH RESULTS?

    OpenAIRE

    ALINA BEATTRICE VLADU

    2015-01-01

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

  18. Preliminary evaluation of a method using an FID (flame ionization detector) for measurement of methanol in auto emissions. Final report

    International Nuclear Information System (INIS)

    Gabele, P.A.; Ray, W.D.; Duncan, J.; Burton, C.

    1987-09-01

    This report evaluates a simplified technique for estimating methanol emission rates in auto exhaust. The technique, referred to as the FID Bubbled Method or FBM, is based in principle on the fact that, while hydrocarbons are not readily absorbed in water, methanol is. Hence, by using a heated flame ionization detector to measure the organic mass in samples before and after bubbling them in water, the quantity of methanol originally present can be estimated by taking the difference between the measurements. Evaluation of the method was done by comparing methanol measurements using the FBM with measurements made using an established reference method. Results showed poor to fair agreement between the two methods. The FBM appeared better at estimating methanol emission rates from evaporative tests than from exhaust tests and also exhibited better accuracy for samples containing higher levels of methanol

  19. In-situ calibration of nuclear-plant platinum resistance thermometers using Johnson noise methods. Final report

    International Nuclear Information System (INIS)

    Blalock, T.V.; Shepard, R.L.

    1983-06-01

    Methods for in situ calibration of reactor plant platinum resistance thermometers using Johnson noise measurements were tested in the laboratory and in two operating reactors: Diablo Canyon and Sequoyah. The Johnson noise methods provide an absolute measurement of the thermometer temperature and can be compared with the dc calibration of the thermometers to confirm their calibration without removing the thermometers from the plant coolant loops. Inaccuracies of less than 0.1% were obtained with these methods for ideal situations where the noise measuring equipment could be connected directly to the installed thermometer terminals. For measurements made at the ends of long extension cables, inaccuracies were 0.5 to 1.0%, at best. Extension cables must be optimized and well characterized electrically to achieve such accuracies. Other factors that affect the accuracy of these methods were evaluated

  20. Impact of the codec and various QoS methods on the final quality of the transferred voice in an IP network

    Science.gov (United States)

    Slavata, Oldřich; Holub, Jan

    2015-02-01

    This paper deals with an analysis of the relation between the codec that is used, the QoS method, and the final voice transmission quality. The Cisco 2811 router is used for adjusting QoS. VoIP client Linphone is used for adjusting the codec. The criterion for transmission quality is the MOS parameter investigated with the ITU-T P.862 PESQ and P.863 POLQA algorithms.

  1. Considerations regarding the Entities Accounting Politics

    Directory of Open Access Journals (Sweden)

    L. Cernuşca

    2013-06-01

    Full Text Available This study's objective is to highlight the awareness of the Romanian accounting environment regarding the development importance of the accounting policies in the present context of harmonizing the Romanian accounting system with the European directives and IFRS. The article brings into discussion the handbook for accounting policies and procedures, a comparison between the method in which the accounting policies are regarded in the Romanian accounting regulations, as well as in IFRS.

  2. method

    Directory of Open Access Journals (Sweden)

    L. M. Kimball

    2002-01-01

    Full Text Available This paper presents an interior point algorithm to solve the multiperiod hydrothermal economic dispatch (HTED. The multiperiod HTED is a large scale nonlinear programming problem. Various optimization methods have been applied to the multiperiod HTED, but most neglect important network characteristics or require decomposition into thermal and hydro subproblems. The algorithm described here exploits the special bordered block diagonal structure and sparsity of the Newton system for the first order necessary conditions to result in a fast efficient algorithm that can account for all network aspects. Applying this new algorithm challenges a conventional method for the use of available hydro resources known as the peak shaving heuristic.

  3. Evaluation of the effect of coal cleaning of fugitive elements. Part II. Analytical methods. Final report, Phase II

    Energy Technology Data Exchange (ETDEWEB)

    Bosshart, R.E.; Price, A.A.; Ford, C.T.

    1980-03-01

    This report contains the analytical and test methods which were used routinely at Bituminous Coal Research, Inc. during the project. The procedures contained herein should aid coal industry laboratories and others, including commercial laboratories, who might be required to determine trace elements in coal. Some of the procedures have been presented in previous BCR reports; however, this report includes additional procedures which are described in greater detail. Also presented are many as the more basic coal methods which have been in use at BCR for many years, or which have been adapted or refined from other standard reference sources for coal and water. The basis for choosing specific analytical procedures for trace elements in coal is somewhat complex. At BCR, atomic absorption was selected as the basic method in the development of these procedures. The choice was based on sensitivity, selectivity, accuracy, precision, practicability, and economy. Whenever possible, the methods developed had to be both adequate and amenable for use by coal industry laboratories by virtue of relative simplicity and cost. This is not to imply that the methods described are simple or inexpensive; however, atomic abosrption techniques do meet these criteria in relation to more complex and costly methods such as neutron activation, mass spectrometry, and x-ray fluorescence, some of which require highly specialized personnel as well as access to sophisticated nuclear and computational facilities. Many of the analytical procedures for trace elements in coal have been developed or adapted specifically for the BCR studies. Their presentation is the principal purpose of this report.

  4. Optimization study of the explicit finite-difference method for quasi-static thermomechanical simulations. Final report

    International Nuclear Information System (INIS)

    Maxwell, D.E.; Hofmann, R.; Wahi, K.K.

    1978-03-01

    The developments presented make it economically feasible to use a time-explicit numerical code to perform thermomechanical simulations of quasi-static systems that incorporate physically small source regions (or centers of activity) in a relatively large space. A nuclear waste repository in a geological medium is an example of such a system. The technique developed make it possible to eliminate two major restrictions that explicit-finite difference codes generally have that can considerably limit their efficiency. The technique is a time-step optimization method called pseudo-time steps (PTS). This report describes the motivation, derivation, and implementation of the PTS method

  5. Evaluation of accountability measurements

    International Nuclear Information System (INIS)

    Cacic, C.G.

    1988-01-01

    The New Brunswick Laboratory (NBL) is programmatically responsible to the U.S. Department of Energy (DOE) Office of Safeguards and Security (OSS) for providing independent review and evaluation of accountability measurement technology in DOE nuclear facilities. This function is addressed in part through the NBL Safegaurds Measurement Evaluation (SME) Program. The SME Program utilizes both on-site review of measurement methods along with material-specific measurement evaluation studies to provide information concerning the adequacy of subject accountability measurements. This paper reviews SME Program activities for the 1986-87 time period, with emphasis on noted improvements in measurement capabilities. Continued evolution of the SME Program to respond to changing safeguards concerns is discussed

  6. Management Accounting: A Bibliographic Study in Top International Accounting Journal's

    Directory of Open Access Journals (Sweden)

    Alessanderson Jacó de Carvalho

    2016-08-01

    Full Text Available This article aims to identify and analyze the profile of publications with the Management Accounting topic in international journals of accounting, indexed to the ISI database (Institute for Scientific Information. To do so, with regard to methodology, it was used a descriptive research with qualitative approach. Articles were selected that contained in your resume, title or keywords the words "management accounting", "management control" and "controllership", from 2001 to 2015. The studies were classified into subject and method of research, number author, gender and length of articles. The results show low insertion of Management Accounting in the publications of the analyzed journals (6.7%, and Management Accounting Research (MAR the journal in which there are more publications, most of the articles has two authors and dominant males between the authors. The most widely used method was the case study and the predominant theme was Organizational Control.

  7. Safeguards Accountability Network accountability and materials management

    International Nuclear Information System (INIS)

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

    1985-01-01

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

  8. Final Report - High-Order Spectral Volume Method for the Navier-Stokes Equations On Unstructured Tetrahedral Grids

    Energy Technology Data Exchange (ETDEWEB)

    Wang, Z J

    2012-12-06

    The overriding objective for this project is to develop an efficient and accurate method for capturing strong discontinuities and fine smooth flow structures of disparate length scales with unstructured grids, and demonstrate its potentials for problems relevant to DOE. More specifically, we plan to achieve the following objectives: 1. Extend the SV method to three dimensions, and develop a fourth-order accurate SV scheme for tetrahedral grids. Optimize the SV partition by minimizing a form of the Lebesgue constant. Verify the order of accuracy using the scalar conservation laws with an analytical solution; 2. Extend the SV method to Navier-Stokes equations for the simulation of viscous flow problems. Two promising approaches to compute the viscous fluxes will be tested and analyzed; 3. Parallelize the 3D viscous SV flow solver using domain decomposition and message passing. Optimize the cache performance of the flow solver by designing data structures minimizing data access times; 4. Demonstrate the SV method with a wide range of flow problems including both discontinuities and complex smooth structures. The objectives remain the same as those outlines in the original proposal. We anticipate no technical obstacles in meeting these objectives.

  9. Analysis of Cine-Psychometric Visual Memory Data by the Tucker Generalized Learning Curve Method: Final Report.

    Science.gov (United States)

    Reid, J. C.; Seibert, Warren F.

    The analysis of previously obtained data concerning short-term visual memory and cognition by a method suggested by Tucker is proposed. Although interesting individual differences undoubtedly exist in people's ability and capacity to process short-term visual information, studies have not generally examined these differences. In fact, conventional…

  10. Comparison of water and infrared blanching methods for processing performance and final product quality of French fries

    Science.gov (United States)

    The main objective of this work was to compare infrared blanching (IRB) with water blanching (WB) as a pretreatment method for producing lower calorie French fries. It was observed that complete inactivation of polyphenol oxidase enzyme for 9.43 mm potato strips could be achieved in 200 s and 16 min...

  11. ACCOUNTING PRINCIPLES: EVOLUTION, CONTENT, CONSEQUENCES

    Directory of Open Access Journals (Sweden)

    Liliana LAZARI

    2017-04-01

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

  12. In Situ Tracer method for establishing the presence and predicting the activity of heavy metal-reducing microbes in the subsurface. Final Report

    Energy Technology Data Exchange (ETDEWEB)

    Hatfield, K.

    2003-07-01

    Tracer method to establish presence and distribution of chromium reducing microbes. The primary objective of this research was to establish an in situ tracer method for detecting the presence. distribution. and activity of subsurface heavy metal-reducing microorganisms. Research focused on microbial systems responsible for the reduction of chromium and a suite of biotracers coupled to the reduction process. The tracer method developed may be used to characterize sites contaminated with chromium or expedite bioremediation: and although research focused on chromium. the method can be easily extended to other metals, organics, and radionuclides. This brief final report contains three major sections. The first identifies specific products of the research effort such as students supported and publications. The second section briefly presents major research findings, while the last section summarizes the overall research effort.

  13. An in Situ method for establishing the presence and predicting the activity of heavy metal-reducing microbes in the subsurface. Final Report

    International Nuclear Information System (INIS)

    Hatfield, K.

    2003-01-01

    Tracer method to establish presence and distribution of chromium reducing microbes. The primary objective of this research was to establish an in situ tracer method for detecting the presence. distribution. and activity of subsurface heavy metal-reducing microorganisms. Research focused on microbial systems responsible for the reduction of chromium and a suite of biotracers coupled to the reduction process. The tracer method developed may be used to characterize sites contaminated with chromium or expedite bioremediation: and although research focused on chromium. the method can be easily extended to other metals, organics, and radionuclides. This brief final report contains three major sections. The first identifies specific products of the research effort such as students supported and publications. The second section briefly presents major research findings, while the last section summarizes the overall research effort

  14. Development of biological and chemical methods for environmental monitoring of DOE waste disposal and storage facilities. Final report

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1989-04-01

    Hazardous chemicals in the environment have received ever increasing attention in recent years. In response to ongoing problems with hazardous waste management, Congress enacted the Resource Conservation and Recovery Act (RCRA) in 1976. In 1980, Congress adopted the Comprehensive Environmental Response Compensation, and Liability Act (CERCLA), commonly called Superfund to provide for emergency spill response and to clean up closed or inactive hazardous waste sites. Scientists and engineers have begun to respond to the hazardous waste challenge with research and development on treatment of waste streams as well as cleanup of polluted areas. The magnitude of the problem is just now beginning to be understood. The U.S. Environmental Protection Agency (USEPA) National Priorities List as of September 13 1985, contained 318 proposed sites and 541 final sites (USEPA, 1985). Estimates of up to 30,000 sites containing hazardous wastes (1,200 to 2,000 of which present a serious threat to public health) have been made (Public Law 96-150). In addition to the large number of sites, the costs of cleanup using available technology are phenomenal. For example, a 10-acre toxic waste site in Ohio is to be cleaned up by removing chemicals from the site and treating the contaminated groundwater. The federal government has already spent more than $7 million to remove the most hazardous wastes and the groundwater decontamination alone is expected to take at least 10 years and cost $12 million. Another example of cleanup costs comes from the State of California Commission for Economic Development which predicts a bright economic future for the state except for the potential outlay of $40 billion for hazardous waste cleanup mandated by federal and state laws.

  15. ACCOUNTING PROVISIONS FOR VACATION PAY

    Directory of Open Access Journals (Sweden)

    Anna CEBOTARI

    2016-09-01

    Full Text Available In the presented article are proposed for examination theoretical aspects related to the notion of provision. The authors describe the method of calculation and accounting for provisions regarding the payment of leave.

  16. Continuous thermodynamics and group contribution methods for coal liquids: Final report, October 1, 1986--October 1, 1989

    Energy Technology Data Exchange (ETDEWEB)

    Allen, D. T.; Behmanesh, N.; Vajdi, L. E.

    1989-01-01

    Structural profiles of narrow-boiling range fractions from three coal liquefaction processes were determined by identifying the major functional groups in the distillates and estimating their concentrations. The structural profiles were based on an extensive set of analytical data including results from elemental analysis, proton nuclear magnetic resonance, mass spectrometry, infrared spectroscopy and liquid chromatography. The functional group distributions were then interfaced with group contribution methods for property estimation. Heat capacities, critical constants, activity coefficients, hydrogen solubilities and vapor pressures were estimated for the narrow boiling fractions. The predictions have been compared to the predictions of more conventional property estimation methods and to experimental data. In addition, sensitivity analyses have been performed to determine which structural features in the coal derived liquids are most important in estimating the values of thermodynamic properties. 43 refs., 16 figs., 59 tabs.

  17. Loviisa power station, final disposal of reactor waste geophysical methods in structural study of the bedrock of Haestholmen

    International Nuclear Information System (INIS)

    Rouhiainen, Pekka

    1986-05-01

    The repository for low- and intermediate - level reactor wastes of the Loviisa power plant is planned to be built in the bedrock of the power plant area. Studies in order to assess the suitability of the site were started in 1979. The main objective of the geophysical studies has been to provide information about the structure of soil and bedrock. Borehole geophysics has been used to determine properties and geometry of fractures and fractured zones. This report is based on earlier reports published within the YJT series, but also new results are introduced. Most of the material used in the interpretation of fractured zones in the bedrock is included in this report. The emphasis is on the methods which are considered the most useful ones, specially the cross-hole methods. (author)

  18. ACCOUNTING TREATMENTS USED FOR ACCOUNTING SERVICES PROVIDERS

    Directory of Open Access Journals (Sweden)

    ŢOGOE GRETI DANIELA

    2014-08-01

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

  19. A survey of U.S. prosthodontists and dental schools on the current materials and methods for final impressions for complete denture prosthodontics.

    Science.gov (United States)

    Petrie, Cynthia S; Walker, Mary P; Williams, Karen

    2005-12-01

    The purpose of this study was to survey members of The American College of Prosthodontists (ACP) to evaluate current materials and methods for final impressions for complete denture prosthodontics in the United States. In addition, those methods were compared with methods and materials taught in U.S. dental schools via a second survey sent to the chairpersons of prosthodontic/restorative departments. An anonymous questionnaire was mailed to all 1762 active ACP members in the United States in 2003. A slightly modified questionnaire was also distributed to chairpersons of prosthodontic/restorative departments in the 54 U.S. dental schools. Data analysis was performed via frequency distribution and chi-square statistics. Nine hundred and forty-five questionnaires were returned by members of the ACP (54% return rate) and 42 questionnaires were returned by the U.S. dental schools (78% return rate). The majority of the reporting prosthodontists (88%) and dental schools (98%) use a border-molded custom tray for final impressions for complete denture prosthodontics. The most popular material for border molding was plastic modeling compound (67% of reporting ACP members, and 95% of the responding dental schools). Variability of the materials used for final impressions was observed, with the most popular materials being polyvinylsiloxane for the ACP members (36%) and polysulfide for the dental schools (64%). Statistically significant differences were found in the materials used for border molding by prosthodontists based on the time elapsed since completion of prosthodontic training. No differences were found in the materials used for impression of edentulous arches based on years of experience. Geographic location did not influence the materials and methods used by prosthodontists for complete denture final impressions. There was variability of the materials and techniques used for final impressions by ACP members and dental schools; however, overall there was an agreement

  20. Transformation of accounting business processes in emergencies

    Directory of Open Access Journals (Sweden)

    D.O. Gritsyshen

    2016-12-01

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

  1. CASH FLOW REPORTING AND CREATIVE ACCOUNTING

    Directory of Open Access Journals (Sweden)

    Negrea Laura Georgeta

    2011-12-01

    Full Text Available Within the wide field of creative accounting, the main preoccupation of researchers surrounded earnings management. The current study comes to acknowledge that creative cash flow may distort the assessment of financial performance and should therefore, become a subject of the same interest for analysts and investors, as earnings management is. In order to reach the objective proposed, there are two hypotheses formulated, to be validated within the research: H1: Creative accounting distorts cash flow reporting within the boundaries of current regulations. H2: Real activity manipulation alters significantly the operating cash flow. The steps followed were analyzing the accounting standard related to cash flow statement, IAS 7, in order to uncover issues not taken into account, or options of allocation provided for accountants, which could lead to opportunistic choices and lack of comparability. The relevant literature was reviewed, so as to identify the opinions of accounting and finance specialists related to this subject, the results of their scientific process. The final step was a synthesis of relevant results and observations, which lead to the acceptance of the hypothesis of the research. Moreover, several techniques were identified, both related to creative accounting and to real activity manipulation, influencing mainly the figure reflecting operating cash flow, and thus the image on the potential of business continuity. Main conclusions were that the techniques applied were within the limits set by the standard: opportunistic allocation of dividends and interest collected or paid misallocation of certain activities like sale of receivables, but mainly recording non-recurring events into the operating cash flow, without separate notes of information or adjustments. Real activity manipulation should also be considered as it is even more difficult to detect, unless analysis is also performed on notes to financial reports and the figures

  2. Radiation effects. Engineering handbook (methods of improving the radiation tolerance of electronics in space vehicles). Final report

    International Nuclear Information System (INIS)

    Holmes-siedle, A.; Freeman, R.

    1978-04-01

    Space radiation effects in electronic subsystems are discussed. Useful data from a wide range of sources are presented and methods which have been newly developed to provide engineering solutions to the problem of degradation of devices in space are described. The new developments include a simple model for analyzing space-charge buildup in MOS devices, a ranking scheme for CMOS - LSI circuits and improved dose transmission curves and tradeoff curves for spacecraft life against shield weight. A complete analysis of a piece of spacecraft equipment is given. Recommendations for future progress in hardness engineering are made

  3. Traditional Market Accounting: Management or Financial Accounting?

    OpenAIRE

    Wiyarni, Wiyarni

    2017-01-01

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

  4. ABACC's nuclear accounting area

    International Nuclear Information System (INIS)

    Nicolas, Ruben O.

    2001-01-01

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

  5. Development and Validation of Marker-Aided Selection Methods for Wood Property Traits in Loblolly Pine and Hybrid Poplar; FINAL

    International Nuclear Information System (INIS)

    Tuskan, G.A.

    2001-01-01

    Wood properties influence pulp and paper quality. Certainly, overall pulp yields are directly related to the cellulose content, changes in hemicellulose content are associated with changes in pulp cohesiveness, and pulping efficiency is related to lignin content. Despite the importance of wood properties on product quality, little progress has been made in improving such traits because current methods of assessing wood and fiber characteristics are time-consuming, expensive, and often imprecise. Genetic improvement of wood and fiber properties has been further hampered by the large size of trees, delayed reproductive maturity and long harvest cycles. Recent developments in molecular genetics will help overcome the physical, economic and biological constraints in assessing and improving wood properties. Genetic maps consisting of numerous molecular markers are now available for loblolly pine and hybrid poplar. Such markers/maps may be used as part of a marker-aided selection and breeding effort or to expedite the isolation and characterization of genes and/or promoters that directly control wood properties. The objectives of this project are: (1) to apply new and rapid analytical techniques for assessing component wood properties to segregating F(sub 2) progeny populations of loblolly pine and hybrid poplar, (2) to map quantitative trait loci and identify molecular markers associated with wood properties in each of the above species and (3) to validate marker-aided selection methods for wood properties in loblolly pine and hybrid poplar

  6. Improving School Accountability Measures

    OpenAIRE

    Thomas J. Kane; Douglas O. Staiger

    2001-01-01

    A growing number of states are using annual school-level test scores as part of their school accountability systems. We highlight an under-appreciated weakness of that approach the imprecision of school-level test score means -- and propose a method for better discerning signal from noise in annual school report cards. For an elementary school of average size in North Carolina, we estimate that 28 percent of the variance in 5th grade reading scores is due to sampling variation and about 10 pe...

  7. Biological test methods for the ecotoxicological characterization of wastes. Final report; Biologische Testerverfahren zur oekotoxikologischen Charakterisierung von Abfaellen. Abschlussbericht

    Energy Technology Data Exchange (ETDEWEB)

    Becker, Roland [Bundesanstalt fuer Materialforschung, Berlin (Germany); Donnevert, Gerhild [Fachhochschule Giessen-Friedberg (Germany). FB MNI; Roembke, Joerg [ECT Oekotoxikologie GmbH, Floersheim am Main (Germany)

    2007-11-15

    battery the acceptance rate varied between 74.1% (Algae test) and 92.6% (Daphnia test). Methodologically, no problems occurred but further guidance on moisture determination in the terrestrial tests as well as details concerning reference testing and data evaluation for several tests are needed. Independently which test system is considered, SOI always caused the lowest effects and WOO was most toxic, while the EC50 values of INC show an intermediate toxicity. Among the aquatic tests, daphnids and one algal species were the most sensitive ones, while plants were always more sensitive than earthworms in the solid waste samples. Based on the test results from additional tests proposals for the modification of the existing basic test battery could be made. For example, the earthworm acute test could be replaced by another soil invertebrate test with higher sensitivity. Further work performed in parallel to the ring test improves waste testing considerably (e.g. the use of artificial soil as control substrate). A comparison of the ring test results with literature data published so far revealed a good agreement. The results of this ring test support confirm that a combination of a battery of biological tests and chemical residue analysis is needed for an ecotoxicological characterization of wastes. With small modifications proposed in this report the basic test battery is considered to be well suitable for the hazard and risk assessment of wastes. Further, probably multi-variate evaluation of the ring test results will improve the identification of those tests most qualified for the ecotoxicological characterization of wastes. Finally, the experiences made in the ring test support also the proposals made in CEN guideline 14735 (2005) concerning the performance of such tests. (orig.)

  8. Human factors methods for nuclear control room design. Volume I. Human factors enhancement of existing nuclear control rooms. Final report

    International Nuclear Information System (INIS)

    Seminara, J.L.; Seidenstein, S.; Eckert, S.K.; Smith, D.L.

    1979-11-01

    Human factors engineering is an interdisciplinary specialty concerned with influencing the design of equipment systems, facilities, and operational environments to promote safe, efficient, and reliable operator performance. Human factors approaches were applied in the design of representative nuclear power plant control panels. First, methods for upgrading existing operational control panels were examined. Then, based on detailed human factors analyses of operator information and control requirements, designs of reactor, feedwater, and turbine-generator control panels were developed to improve the operator-control board interface, thereby reducing the potential for operator errors. In addition to examining present-generation concepts, human factors aspects of advanced systems and of hybrid combinations of advanced and conventional designs were investigated. Special attention was given to warning system designs. Also, a survey was conducted among control board designers to (1) develop an overview of design practices in the industry, and (2) establish appropriate measures leading to a more systematic concern for human factors in control board design

  9. Methods in probability and statistical inference. Final report, June 15, 1975-June 30, 1979. [Dept. of Statistics, Univ. of Chicago

    Energy Technology Data Exchange (ETDEWEB)

    Wallace, D L; Perlman, M D

    1980-06-01

    This report describes the research activities of the Department of Statistics, University of Chicago, during the period June 15, 1975 to July 30, 1979. Nine research projects are briefly described on the following subjects: statistical computing and approximation techniques in statistics; numerical computation of first passage distributions; probabilities of large deviations; combining independent tests of significance; small-sample efficiencies of tests and estimates; improved procedures for simultaneous estimation and testing of many correlations; statistical computing and improved regression methods; comparison of several populations; and unbiasedness in multivariate statistics. A description of the statistical consultation activities of the Department that are of interest to DOE, in particular, the scientific interactions between the Department and the scientists at Argonne National Laboratories, is given. A list of publications issued during the term of the contract is included.

  10. Delphi Accounts Receivable Module -

    Data.gov (United States)

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

  11. Final recommendations of the Peer Review Panel on the use of seismic methods for characterizing Yucca Mountain and vicinity

    International Nuclear Information System (INIS)

    1991-01-01

    The Peer Review Panel was charged with deciding whether seismic methods, which had been utilized at Yucca Mountain with mixed results in the past, could provide useful information about the Tertiary structure in the Yucca Mountain area. The objectives of using seismic methods at Yucca Mountain are to: (a) obtain information about the structural character of the Paleozoic-Tertiary (Pz-T) contact, and (b) obtain information about the structural and volcanic details within the Tertiary and Quaternary section. The Panel recommends that a four part program be undertaken to test the utility of seismic reflection data for characterizing the structural setting of the Yucca Mountain area. The Panel feels strongly that all four parts of the program must be completed in order to provide the highest probability of success. The four parts of the program are: (a) drill or extend a deep hole in Crater Flat to provide depth control and allow for the identification of seismic reflectors in an area where good quality seismic reflection data are expected; (b) undertake a full seismic noise test in Crater Flat, test 2D receiver arrays as well as linear arrays; perform an expanding spread test using both P and S wave sources to obtain a quick look at the reflection quality in the area and see if shear wave reflections might provide structural information in areas of unsaturated rock; (c) acquire a P wave seismic reflection profile across Crater Flat through the deep control well, across Yucca Mountain, and continuing into Jackass Flats; and (d) acquire a standard VSP (vertical seismic profiling) in the deep control well to tie the seismic data into depth and to identify reflectors correctly

  12. ACCOUNTING AT THE PORTUGUESE SCHOOL OF COMMERCE IN 1765: DIFFERENCES AND SIMILARITIES WITH ACCOUNTING TODAY

    Directory of Open Access Journals (Sweden)

    Alvaro Ricardino

    2012-09-01

    Full Text Available This paper presents the application of the double-entry bookkeeping method, taught to students at the Aula do Comércio (School of Commerce, established in Lisbon in 1759. The aim in this research is to identify the differ¬ences and similarities between accounting practiced today and double-entry bookkeeping taught at the School of Commerce in 1765. The main bibliographic base used is the manuscript dictated through the first lens (teacher of the School, João Henrique de Souza. The historical documentary research method was applied. The main doc¬umentary source, the abovementioned manuscript, is primary. The theme is important as it addresses the begin¬nings of Portuguese-Brazilian accounting education. It should be highlighted that the bookkeeping method at that time – double-entry – contains both differences and similarities with the procedures adopted today to recognize similar operations. Analyzing the text and presenting different examples transcribed from the manuscript, the pa¬per addresses the bookkeeping of the registers used at that time (daybook, journal and ledger, the accounts used in trade and industrial activities and the method to verify the balance of the transactions that took place in that pe¬riod. Finally, it is observed that many of the forms and concepts to do bookkeeping are similar to current practices.

  13. Global Credit Crunch and Accounting

    Directory of Open Access Journals (Sweden)

    Haluk BENGÜ

    2015-12-01

    Full Text Available The concept of economic crisis is accepted to have entered management literature following the 1929 economic crisis. Can accounting be blamed for economic or financial crises? Is it fair to say that a defect or negligence in accounting and auditing played a role in the occurrence and rapid dissemination of the current global credit crunch? In other words, is it possible to find a link between the reasons for or results of the global financial crisis and the basic principles of accounting, the generally accepted accounting principles, the prevalent accounting approaches, methods and practices, the regulations on accounting, accounting audit and any relevant professional or legal regulation and accounting culture and values? The objective of this communiqué is to open the above-mentioned questions up for discussion. The answers to these questions are quite important, in that they will provide clues that can be used to shape the future of accounting and auditing. This study is expected to be inspirational for further empirical studies to be carried out in this domain.

  14. Advanced computational methods for the assessment of reactor core behaviour during reactivity initiated accidents. Final report; Fortschrittliche Rechenmethoden zum Kernverhalten bei Reaktivitaetsstoerfaellen. Abschlussbericht

    Energy Technology Data Exchange (ETDEWEB)

    Pautz, A.; Perin, Y.; Pasichnyk, I.; Velkov, K.; Zwermann, W.; Seubert, A.; Klein, M.; Gallner, L.; Krzycacz-Hausmann, B.

    2012-05-15

    The document at hand serves as the final report for the reactor safety research project RS1183 ''Advanced Computational Methods for the Assessment of Reactor Core Behavior During Reactivity-Initiated Accidents''. The work performed in the framework of this project was dedicated to the development, validation and application of advanced computational methods for the simulation of transients and accidents of nuclear installations. These simulation tools describe in particular the behavior of the reactor core (with respect to neutronics, thermal-hydraulics and thermal mechanics) at a very high level of detail. The overall goal of this project was the deployment of a modern nuclear computational chain which provides, besides advanced 3D tools for coupled neutronics/ thermal-hydraulics full core calculations, also appropriate tools for the generation of multi-group cross sections and Monte Carlo models for the verification of the individual calculational steps. This computational chain shall primarily be deployed for light water reactors (LWR), but should beyond that also be applicable for innovative reactor concepts. Thus, validation on computational benchmarks and critical experiments was of paramount importance. Finally, appropriate methods for uncertainty and sensitivity analysis were to be integrated into the computational framework, in order to assess and quantify the uncertainties due to insufficient knowledge of data, as well as due to methodological aspects.

  15. The Final Count Down: A Review of Three Decades of Flight Controller Training Methods for Space Shuttle Mission Operations

    Science.gov (United States)

    Dittermore, Gary; Bertels, Christie

    2011-01-01

    Operations of human spaceflight systems is extremely complex; therefore, the training and certification of operations personnel is a critical piece of ensuring mission success. Mission Control Center (MCC-H), at the Lyndon B. Johnson Space Center in Houston, Texas, manages mission operations for the Space Shuttle Program, including the training and certification of the astronauts and flight control teams. An overview of a flight control team s makeup and responsibilities during a flight, and details on how those teams are trained and certified, reveals that while the training methodology for developing flight controllers has evolved significantly over the last thirty years the core goals and competencies have remained the same. In addition, the facilities and tools used in the control center have evolved. Changes in methodology and tools have been driven by many factors, including lessons learned, technology, shuttle accidents, shifts in risk posture, and generational differences. Flight controllers share their experiences in training and operating the space shuttle. The primary training method throughout the program has been mission simulations of the orbit, ascent, and entry phases, to truly train like you fly. A review of lessons learned from flight controller training suggests how they could be applied to future human spaceflight endeavors, including missions to the moon or to Mars. The lessons learned from operating the space shuttle for over thirty years will help the space industry build the next human transport space vehicle.

  16. Research and development program in reactor diagnostics and monitoring with neutron noise methods. Stage 7. Final report

    Energy Technology Data Exchange (ETDEWEB)

    Pazsit, I.; Demaziere, C.; Arzhanov, V. [Chalmers Univ. of Technology, Goeteborg (Sweden). Department of Reactor Physics; Garis, N.S. [Swedish Nuclear Power Inspectorate, Stockholm (Sweden)

    2001-08-01

    This report constitutes stage 7 of a long-term research and development program concerning the development of diagnostics and monitoring methods for nuclear reactors. A proposal for the continuation of this program in stage 8 is also given at the end of the report. In stage 6, the basic principles of a 3-D fully coupled neutronic/thermal-hydraulic simulator in the frequency domain were presented. The neutronic model relied on the two-group diffusion approximation, whereas the thermal-hydraulic algorithms relied on the so called 'lumped' model. The key element of this simulator was that only the static data were required which could be obtained from the Studsvik Scandpower CASMO-4/TABLES-3/ SIMULATE-3 code package. The simulator was developed with this underlying idea, which means that the calculation of the static fluxes and the eigenvalue were avoided. Depending on what kind of spatial discretization scheme which is used in the noise simulator to calculate the 'leakage' noise, it is not granted that the system remains critical by using the group constants supplied by SIMULATE. Nevertheless, when the system is critical, the balance equations should be fulfilled in all nodes with respect to the discretization scheme used. In concrete terms, the calculation of the static fluxes and eigenvalue can be avoided if the system is brought back to criticality by modifying the cross-sections so that the balance equations are always fulfilled with the chosen spatial discretization scheme. This approach was used in this study with the finite difference scheme. As pointed out in stage 6, the finite difference scheme is relatively inefficient compared to finite elements or nodal methods, but on the other hand it is rather easy to implement. These two more sophisticated schemes are planned to be investigated at a later stage, but for the time being the simulator relying on the finite difference scheme was improved as much as possible so that a 2-D entirely

  17. Alligator Rivers Analogue project. Application of scenario development method in evaluation of the Koongarra Analogue. Final Report - Volume 16

    International Nuclear Information System (INIS)

    Skagius, K.; Wingefors, S.

    1992-01-01

    The study of natural analogues has been established as one of the most important methods for validation of concepts and models applied for the assessment of long-term performance of repositories for nuclear waste. The objectives of such studies range from detailed investigations of processes and features on a small scale to attempts of explaining the evolution of whole sites. For studies of specific processes it may well be as important to consider the larger scale settings as boundary conditions. This appreciation of context and an integrated view may be as important for evaluation of most natural analogues as for performance assessments. This is more evident the more the evaluation depends on a knowledge about the evolution of the natural analogue. The attempted formulation of scenarios of the Koongarra Analogue has been based on the external conditions and external features. A rapid weathering of the host rock, i.e. the chlorite schist, is assumed to have started around the onset of the Pleistocene Ice Age (ca 1.6 Ma BP). The eventual oxidation and mobilization of the uranium ore could then have occurred under unsaturated or saturated conditions. This leads to the following major scenarios: (1) Uranyl Phosphates formed under unsaturated conditions, with a periodical evolution of the dispersion fan in conjunction with alternating dry (glacial) and wet (interglacial) periods during the Pleistocene Ice Age; (2) Uranyl Phosphates formed under unsaturated conditions as a single event, taking place either early or late during the Pleistocene Ice Age; (3)Uranyl Phosphates formed under saturated conditions, in conjunction with periods of higher and lower flow due to the climatic cycling. Although the original objectives may not have been fully achieved, this work is believed to contribute to a better understanding of the Koongarra Analogue as well as to give a basis for further scenario work

  18. Deployment and Alcohol Use in a Military Cohort: Use of Combined Methods to Account for Exposure-Related Covariates and Heterogeneous Response to Exposure.

    Science.gov (United States)

    Fink, David S; Keyes, Katherine M; Calabrese, Joseph R; Liberzon, Israel; Tamburrino, Marijo B; Cohen, Gregory H; Sampson, Laura; Galea, Sandro

    2017-08-15

    Studies have shown that combat-area deployment is associated with increases in alcohol use; however, studying the influence of deployment on alcohol use faces 2 complications. First, the military considers a confluence of factors before determining whether to deploy a service member, creating a nonignorable exposure and unbalanced comparison groups that inevitably complicate inference about the role of deployment itself. Second, regression analysis assumes that a single effect estimate can approximate the population's change in postdeployment alcohol use, which ignores previous studies that have documented that respondents tend to exhibit heterogeneous postdeployment drinking behaviors. Therefore, we used propensity score matching to balance baseline covariates for the 2 comparison groups (deployed and nondeployed), followed by a variable-oriented difference-in-differences approach to account for the confounding and a person-oriented approach using a latent growth mixture model to account for the heterogeneous response to deployment in this prospective cohort study of the US Army National Guard (2009-2014). We observed a nonsignificant increase in estimated monthly drinks in the first year after deployment that regressed to predeployment drinking levels 2 years after deployment. We found a 4-class model that fit these data best, suggesting that common regression analyses likely conceal substantial interindividual heterogeneity in postdeployment alcohol-use behaviors. © The Author(s) 2017. Published by Oxford University Press on behalf of the Johns Hopkins Bloomberg School of Public Health. All rights reserved. For permissions, please e-mail: journals.permissions@oup.com.

  19. Financial assistance: the order reflected in accounting and tax accounting

    Directory of Open Access Journals (Sweden)

    I.М. Vygivska

    2016-07-01

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

  20. Research and Development Program in Reactor Diagnostics and Monitoring with Neutron Noise Methods. Stage 8. Final report

    International Nuclear Information System (INIS)

    Pazsit, I.; Demaziere, C.; Arzhanov, V.

    2003-01-01

    This report constitutes Stage 8 of a long-term research and development program concerning the development of diagnostics and monitoring methods for nuclear reactors. A brief proposal for the continuation of this program in stage 9 is also given at the end of the report. The program executed in Stage 8 consists of three parts and the work performed in each part is summarized below. In Stage 7, an anomaly localisation algorithm was presented and applied to the Forsmark-1 channel instability event. This investigation was carried out with a set of static data that were typical of a generic BWR model, since no data except the Local Power Range Monitors (LPRMs) time signals recorded during the instability event were made accessible to us at that time. In the present Stage, these static data were obtained from Vattenfall Fuel AB, who used the SIMULATE-3 code. The first Section of this report is thus devoted to this anomaly localisation but this time with a relevant set of data, both regarding the static core conditions and regarding the LPRMs time signals. The noise source pointed out by the localisation algorithm was once again found to be very close to an unseated fuel assembly discovered during the fuel outage following the instability event. The localisation procedure relies in fact on the prior calculation of the reactor transfer function, carried out via the neutron noise simulator first presented in Stage 6 and later improved in Stage 7. The neutron noise simulator was also improved in this Stage. More precisely, a 2-D 2- group static core simulator was developed in order to calculate the static flux and the associated eigenvalue with a spatial discretization scheme compatible with the one in use in the neutron noise simulator, i.e. finite differences. It has generally been assumed that the Decay Ratio (DR), a parameter characterizing the stability of BWRs, is a space-independent parameter of the reactor, i.e. it is independent of which LPRM is used in the core to

  1. New approaches towards information materiality in accounting

    OpenAIRE

    Карзаева, Наталия Николаевна

    2015-01-01

    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...

  2. Application of accrual accounting in Iran municipalities

    OpenAIRE

    Ali Eamaeilzade Maghariee; Zahra Houshmand Neghabi; Rahele Abdi

    2015-01-01

    Accrual accounting is a technique for recognizing expenses when incurred and revenue when earned rather than when payment is made or received. In the cash method of accounting, on the other hand, cash receipts and disbursements technique of accounting or cash accounting records revenue when cash is earned, and expenses when they are paid in cash. In this paper, we present an empirical investigation to study the effect of implementing accrual accounting in municipality of Amol, Iran. The surve...

  3. Development of analysis method of material f low cost accounting using lean technique in food production: A case study of Universal Food Public (UFC Co.,Ltd.

    Directory of Open Access Journals (Sweden)

    Wichai Chattinnawat

    2015-06-01

    Full Text Available This research aims to apply Lean technique in conjunction with analysis of Material Flow Cost Accounting (MFCA to production process of canned sweet corn in order to increase process efficiency, eliminate waste and reduce cost of the production. This research develops and presents new type of MFCA analysis by incorporating value and non-value added activities into the MFCA cost allocation process. According to the simulation-based measurement of the process efficiency, integrated cost allocation based on activity types results in higher proportion of negative product cost in comparison to that computed from conventional MFCA cost allocation. Thus, considering types of activities and process efficiency have great impacts on cost structure especially for the negative product cost. The research leads to solutions to improve work procedures, eliminate waste and reduce production cost. The overall cost per unit decreases with higher proportion of positive product cost.

  4. A Theory of Central Bank Accountability

    NARCIS (Netherlands)

    Eijffinger, S.C.W.; Hoeberichts, M.M.; Schaling, E.

    1998-01-01

    This paper develops a theory of central bank accountability. Two aspects of accountability are considered. The first one is transparency of actual monetary policy, the second aspect is the question of who bears final responsibility for monetary policy. Monetary policy is transparent if there is

  5. 26 CFR 1.818-2 - Accounting provisions.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Accounting provisions. 1.818-2 Section 1.818-2...) INCOME TAXES Miscellaneous Provisions § 1.818-2 Accounting provisions. (a) Method of accounting. (1... accounting. Thus, the over-all method of accounting for life insurance companies shall be the accrual method...

  6. Accountability of central banks: aspects and quantification

    Directory of Open Access Journals (Sweden)

    J. DE HAAN

    1999-06-01

    Full Text Available The work examines the relationship between central bank independence and accountability. The authors do this by using an indicator for central bank accountability based on the laws of 16 central banks. Central bank accountability is identified as having three distinct features, namely, the explicit definition and ranking of the objectives of monetary policy, the transparency of the actual monetary policy, and the final responsibility to monetary policy.

  7. New Horizons For Accounting: Social Accounting

    OpenAIRE

    Ertuna, Özer

    2012-01-01

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

  8. Cost accounting for the radiologist.

    Science.gov (United States)

    Gentili, Amilcare

    2014-05-01

    Cost accounting is the branch of managerial accounting that deals with the analysis of the costs of a product or service. This article reviews methods of classifying and allocating costs and relationships among costs, volume, and revenues. Radiology practices need to know the cost of a procedure or service to determine the selling price of a product, bid on contracts, analyze profitability, and facilitate cost control and cost reduction.

  9. Accounting as Myth Maker

    Directory of Open Access Journals (Sweden)

    Kathy Rudkin

    2007-06-01

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

  10. Telemetry test methods. Final report

    Energy Technology Data Exchange (ETDEWEB)

    Bowers, J.L.; Bullard, D.L.; Schelp, T.R.

    1978-04-01

    A flexible test system is studied and proposed to provide an extensive evaluation and testing capability for telemetry products. A distributed computer controlled, modular unit test system using Computer Automated Measurement and Control (CAMAC) standard hardware and compatible software is selected because of its flexibility of application and long term cost effectiveness.

  11. Harmonisation of agricultural accounting

    Directory of Open Access Journals (Sweden)

    Jaroslav Sedláček

    2007-01-01

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

  12. Making Collaborative Innovation Accountable

    DEFF Research Database (Denmark)

    Sørensen, Eva

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

  13. Final Report

    Energy Technology Data Exchange (ETDEWEB)

    David A. Benson

    2012-09-24

    This project combines outcrop-scale heterogeneity characterization, laboratory experiments, and numerical simulations. The study is designed to test whether established dispersion theory accurately predicts the behavior of solute transport through heterogeneous media and to investigate the relationship between heterogeneity and the parameters that populate these models. The dispersion theory tested by this work is based upon the fractional advection-dispersion equation (fADE) model. Unlike most dispersion studies that develop a solute transport model by fitting the solute transport breakthrough curve, this project will explore the nature of the heterogeneous media to better understand the connection between the model parameters and the aquifer heterogeneity. Our work at the Colorado School of Mines was focused on the following questions: 1) What are the effects of multi-scale geologic variability on transport of conservative and reactive solutes? 2) Can those transport effects be accounted for by classical methods, and if not, can the nonlocal fractional-order equations provide better predictions? 3) Can the fractional-order equations be parameterized through a link to some simple observable geologic features? 4) Are the classical equations of transport and reaction sufficient? 5) What is the effect of anomalous transport on chemical reaction in groundwater systems? The work is predicated on the observation that upscaled transport is defined by loss of information, or spatio-temporal averaging. This averaging tends to make the transport laws such as Fick's 2nd-order diffusion equation similar to central limit theory. The fractional-order advection-dispersion equations rely on limit theory for heavy-tailed random motion that has some diverging moments. The equations predict larger tails of a plume in space and/or time than those predicted by the classical 2nd-order advection-dispersion equation. The heavy tails are often seen in plumes at field sites.

  14. Accounting for the economic relationship between Japan and the Asian Tigers

    OpenAIRE

    Hirata, Hideaki; Otsu, Keisuke

    2011-01-01

    In this paper, we construct a two-country business cycle accounting model in order to investigate quantitatively the relationship between Japan and the Asian Tigers. Our model is based on Backus, Kehoe and Kydland (1994) in which each economy produces tradable intermediate goods that are aggregated to form final goods within each economy. We apply the business cycle accounting method of Chari, Kehoe and McGrattan (2007) and find that the main source of high frequency fluctuation in output in ...

  15. A method for the stochastic modeling of karstic systems accounting for geophysical data: an example of application in the region of Tulum, Yucatan Peninsula (Mexico)

    Science.gov (United States)

    Vuilleumier, C.; Borghi, A.; Renard, P.; Ottowitz, D.; Schiller, A.; Supper, R.; Cornaton, F.

    2013-05-01

    The eastern coast of the Yucatan Peninsula, Mexico, contains one of the most developed karst systems in the world. This natural wonder is undergoing increasing pollution threat due to rapid economic development in the region of Tulum, together with a lack of wastewater treatment facilities. A preliminary numerical model has been developed to assess the vulnerability of the resource. Maps of explored caves have been completed using data from two airborne geophysical campaigns. These electromagnetic measurements allow for the mapping of unexplored karstic conduits. The completion of the network map is achieved through a stochastic pseudo-genetic karst simulator, previously developed but adapted as part of this study to account for the geophysical data. Together with the cave mapping by speleologists, the simulated networks are integrated into the finite-element flow-model mesh as pipe networks where turbulent flow is modeled. The calibration of the karstic network parameters (density, radius of the conduits) is conducted through a comparison with measured piezometric levels. Although the proposed model shows great uncertainty, it reproduces realistically the heterogeneous flow of the aquifer. Simulated velocities in conduits are greater than 1 cm s-1, suggesting that the reinjection of Tulum wastewater constitutes a pollution risk for the nearby ecosystems.

  16. Use of imputed population-based cancer registry data as a method of accounting for missing information: application to estrogen receptor status for breast cancer.

    Science.gov (United States)

    Howlader, Nadia; Noone, Anne-Michelle; Yu, Mandi; Cronin, Kathleen A

    2012-08-15

    The National Cancer Institute's Surveillance, Epidemiology, and End Results (SEER) Program provides a rich source of data stratified according to tumor biomarkers that play an important role in cancer surveillance research. These data are useful for analyzing trends in cancer incidence and survival. These tumor markers, however, are often prone to missing observations. To address the problem of missing data, the authors employed sequential regression multivariate imputation for breast cancer variables, with a particular focus on estrogen receptor status, using data from 13 SEER registries covering the period 1992-2007. In this paper, they present an approach to accounting for missing information through the creation of imputed data sets that can be analyzed using existing software (e.g., SEER*Stat) developed for analyzing cancer registry data. Bias in age-adjusted trends in female breast cancer incidence is shown graphically before and after imputation of estrogen receptor status, stratified by age and race. The imputed data set will be made available in SEER*Stat (http://seer.cancer.gov/analysis/index.html) to facilitate accurate estimation of breast cancer incidence trends. To ensure that the imputed data set is used correctly, the authors provide detailed, step-by-step instructions for conducting analyses. This is the first time that a nationally representative, population-based cancer registry data set has been imputed and made available to researchers for conducting a variety of analyses of breast cancer incidence trends.

  17. A probabilistic method for species sensitivity distributions taking into account the inherent uncertainty and variability of effects to estimate environmental risk.

    Science.gov (United States)

    Gottschalk, Fadri; Nowack, Bernd

    2013-01-01

    This article presents a method of probabilistically computing species sensitivity distributions (SSD) that is well-suited to cope with distinct data scarcity and variability. First, a probability distribution that reflects the uncertainty and variability of sensitivity is modeled for each species considered. These single species sensitivity distributions are then combined to create an SSD for a particular ecosystem. A probabilistic estimation of the risk is carried out by combining the probability of critical environmental concentrations with the probability of organisms being impacted negatively by these concentrations. To evaluate the performance of the method, we developed SSD and risk calculations for the aquatic environment exposed to triclosan. The case studies showed that the probabilistic results reflect the empirical information well, and the method provides a valuable alternative or supplement to more traditional methods for calculating SSDs based on averaging raw data and/or on using theoretical distributional forms. A comparison and evaluation with single SSD values (5th-percentile [HC5]) revealed the robustness of the proposed method. Copyright © 2012 SETAC.

  18. An improved characterization method for international accountancy measurements of fresh and irradiated mixed oxide (MOX) fuel: helping achieve continual monitoring and safeguards through the fuel cycle

    Energy Technology Data Exchange (ETDEWEB)

    Evans, Louise G [Los Alamos National Laboratory; Croft, Stephen [Los Alamos National Laboratory; Swinhoe, Martyn T [Los Alamos National Laboratory; Tobin, S. J. [Los Alamos National Laboratory; Menlove, H. O. [Los Alamos National Laboratory; Schear, M. A. [Los Alamos National Laboratory; Worrall, Andrew [U.K. NNL

    2011-01-13

    Nuclear fuel accountancy measurements are conducted at several points through the nuclear fuel cycle to ensure continuity of knowledge (CofK) of special nuclear material (SNM). Non-destructive assay (NDA) measurements are performed on fresh fuel (prior to irradiation in a reactor) and spent nuclear fuel (SNF) post-irradiation. We have developed a fuel assembly characterization system, based on the novel concept of 'neutron fingerprinting' with multiplicity signatures to ensure detailed CofK of nuclear fuel through the entire fuel cycle. The neutron fingerprint in this case is determined by the measurement of the various correlated neutron signatures, specific to fuel isotopic composition, and therefore offers greater sensitivity to variations in fissile content among fuel assemblies than other techniques such as gross neutron counting. This neutron fingerprint could be measured at the point of fuel dispatch (e.g. from a fuel fabrication plant prior to irradiation, or from a reactor site post-irradiation), monitored during transportation of the fuel assembly, and measured at a subsequent receiving site (e.g. at the reactor site prior to irradiation, or reprocessing facility post-irradiation); this would confirm that no unexpected changes to the fuel composition or amount have taken place during transportation and/ or reactor operations. Changes may indicate an attempt to divert material for example. Here, we present the current state of the practice of fuel measurements for both fresh mixed oxide (MOX) fuel and SNF (both MOX and uranium dioxide). This is presented in the framework of international safeguards perspectives from the US and UK. We also postulate as to how the neutron fingerprinting concept could lead to improved fuel characterization (both fresh MOX and SNF) resulting in: (a) assured CofK of fuel across the nuclear fuel cycle, (b) improved detection of SNM diversion, and (c) greater confidence in safeguards of SNF transportation.

  19. An improved characterization method for international accountancy measurements of fresh and irradiated mixed oxide (MOX) fuel: helping achieve continual monitoring and safeguards through the fuel cycle

    Energy Technology Data Exchange (ETDEWEB)

    Evans, Louise G [Los Alamos National Laboratory; Croft, Stephen [Los Alamos National Laboratory; Swinhoe, Martyn T [Los Alamos National Laboratory; Tobin, S. J. [Los Alamos National Laboratory; Boyer, B. D. [Los Alamos National Laboratory; Menlove, H. O. [Los Alamos National Laboratory; Schear, M. A. [Los Alamos National Laboratory; Worrall, Andrew [U.K., NNL

    2010-11-24

    Nuclear fuel accountancy measurements are conducted at several points through the nuclear fuel cycle to ensure continuity of knowledge (CofK) of special nuclear material (SNM). Non-destructive assay (NDA) measurements are performed on fresh fuel (prior to irradiation in a reactor) and spent nuclear fuel (SNF) post-irradiation. We have developed a fuel assembly characterization system, based on the novel concept of 'neutron fingerprinting' with multiplicity signatures to ensure detailed CofK of nuclear fuel through the entire fuel cycle. The neutron fingerprint in this case is determined by the measurement of the various correlated neutron signatures, specific to fuel isotopic composition, and therefore offers greater sensitivity to variations in fissile content among fuel assemblies than other techniques such as gross neutron counting. This neutron fingerprint could be measured at the point of fuel dispatch (e.g. from a fuel fabrication plant prior to irradiation, or from a reactor site post-irradiation), monitored during transportation of the fuel assembly, and measured at a subsequent receiving site (e.g. at the reactor site prior to irradiation, or reprocessing facility post-irradiation); this would confirm that no unexpected changes to the fuel composition or amount have taken place during transportation and/or reactor operations. Changes may indicate an attempt to divert material for example. Here, we present the current state of the practice of fuel measurements for both fresh mixed oxide (MOX) fuel and SNF (both MOX and uranium dioxide). This is presented in the framework of international safeguards perspectives from the US and UK. We also postulate as to how the neutron fingerprinting concept could lead to improved fuel characterization (both fresh MOX and SNF) resulting in: (a) assured CofK of fuel across the nuclear fuel cycle, (b) improved detection of SNM diversion, and (c) greater confidence in safeguards of SNF transportation.

  20. Managerial Accounting. Study Guide.

    Science.gov (United States)

    Plachta, Leonard E.

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

  1. Accounting Education in Crisis

    Science.gov (United States)

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

    2011-01-01

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

  2. Accountability in Health Care

    DEFF Research Database (Denmark)

    Vrangbæk, Karsten; Byrkjeflot, Haldor

    2016-01-01

    adjustment of such frameworks. In this article we present a framework for analyzing accountability within health care. The paper makes use of the concept of "accountability regime" to signify the combination of different accountability forms, directions and functions at any given point in time. We show...

  3. The Accounting Capstone Problem

    Science.gov (United States)

    Elrod, Henry; Norris, J. T.

    2012-01-01

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

  4. Colombia : Accounting and Auditing

    OpenAIRE

    World Bank

    2003-01-01

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

  5. Automated Accounting. Instructor Guide.

    Science.gov (United States)

    Moses, Duane R.

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

  6. Intelligent Accountability in Education

    Science.gov (United States)

    O'Neill, Onora

    2013-01-01

    Systems of accountability are "second order" ways of using evidence of the standard to which "first order" tasks are carried out for a great variety of purposes. However, more accountability is not always better, and processes of holding to account can impose high costs without securing substantial benefits. At their worst,…

  7. 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

    Energy Technology Data Exchange (ETDEWEB)

    Unwin, Stephen D.; Sadovsky, Artyom; Sullivan, E. C.; Anderson, Richard M.

    2011-09-30

    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.

  8. Evaluation of the effect of accounting method, IPCC v. LCA, on grass-based and confinement dairy systems' greenhouse gas emissions.

    Science.gov (United States)

    O'Brien, D; Shalloo, L; Patton, J; Buckley, F; Grainger, C; Wallace, M

    2012-09-01

    Life cycle assessment (LCA) and the Intergovernmental Panel on Climate Change (IPCC) guideline methodology, which are the principal greenhouse gas (GHG) quantification methods, were evaluated in this study using a dairy farm GHG model. The model was applied to estimate GHG emissions from two contrasting dairy systems: a seasonal calving pasture-based dairy farm and a total confinement dairy system. Data used to quantify emissions from these systems originated from a research study carried out over a 1-year period in Ireland. The genetic merit of cows modelled was similar for both systems. Total mixed ration was fed in the Confinement system, whereas grazed grass was mainly fed in the grass-based system. GHG emissions from these systems were quantified per unit of product and area. The results of both methods showed that the dairy system that emitted the lowest GHG emissions per unit area did not necessarily emit the lowest GHG emissions possible for a given level of product. Consequently, a recommendation from this study is that GHG emissions be evaluated per unit of product given the growing affluent human population and increasing demand for dairy products. The IPCC and LCA methods ranked dairy systems' GHG emissions differently. For instance, the IPCC method quantified that the Confinement system reduced GHG emissions per unit of product by 8% compared with the grass-based system, but the LCA approach calculated that the Confinement system increased emissions by 16% when off-farm emissions associated with primary dairy production were included. Thus, GHG emissions should be quantified using approaches that quantify the total GHG emissions associated with the production system, so as to determine whether the dairy system was causing emissions displacement. The IPCC and LCA methods were also used in this study to simulate, through a dairy farm GHG model, what effect management changes within both production systems have on GHG emissions. The findings suggest that

  9. Final Report

    Energy Technology Data Exchange (ETDEWEB)

    DeTar, Carleton [P.I.

    2012-12-10

    This document constitutes the Final Report for award DE-FC02-06ER41446 as required by the Office of Science. It summarizes accomplishments and provides copies of scientific publications with significant contribution from this award.

  10. Final Report

    Energy Technology Data Exchange (ETDEWEB)

    Gurney, Kevin R. [Arizona Univ., Mesa, AZ (United States)

    2015-01-12

    This document constitutes the final report under DOE grant DE-FG-08ER64649. The organization of this document is as follows: first, I will review the original scope of the proposed research. Second, I will present the current draft of a paper nearing submission to Nature Climate Change on the initial results of this funded effort. Finally, I will present the last phase of the research under this grant which has supported a Ph.D. student. To that end, I will present the graduate student’s proposed research, a portion of which is completed and reflected in the paper nearing submission. This final work phase will be completed in the next 12 months. This final workphase will likely result in 1-2 additional publications and we consider the results (as exemplified by the current paper) high quality. The continuing results will acknowledge the funding provided by DOE grant DE-FG-08ER64649.

  11. Rapid instrumental and separation methods for monitoring radionuclides in food and environmental samples. Final report on an IAEA co-ordinated research programme

    International Nuclear Information System (INIS)

    1995-01-01

    The Co-ordinated Research Programme (CRP) on Rapid Instrumental and Separation Methods for Monitoring Radionuclides in Food and Environmental Samples was established by the Agency following a Consultants' Meeting on the same topic, which was held 5-9 September 1988 in Vienna. It was completed in 1992. At various times during its course it encompassed 15 participants from 14 countries. The scope of work and objectives of the CRP were established at the Consultants' Meeting. It was agreed that the CRP should focus on the development of rapid methods for the determination of radionuclides in food and environmental samples during the intermediate and late post-accident phases. The rapid methods developed during the course of the CRP were intended to permit a timely and accurate determination of radionuclides at concentrations at least one order of magnitude below those specified for Derived Intervention Levels (DILs) for food by the WHO/FAO and the IAEA. Research Co-ordination meetings were held in Warsaw, Poland in September 1989 and in Vienna, Austria in 1991. Reports of the meetings are available from the Agency on Request. This document comprises copies of final reports from the participants and selected contributions presented by the participants at the meetings. The contributions were selected on the basis of being able to stand alone, without further explanation. Where there was an overlap in the information presented by a participant at both meetings, the most complete contribution was selected

  12. Forming of the regional core transport network taking into account the allocation of alternative energy sources based on artificial intelligence methods

    Directory of Open Access Journals (Sweden)

    Marina ZHURAVSKAYA

    2014-12-01

    Full Text Available In the modern world the alternative energy sources, which considerably depend on a region, play more and more significant role. However, the transition of regions to new energy sources lead to the change of transport and logistic network configuration. The formation of optimal core transport network today is a guarantee of the successful economic development of a region tomorrow. The present article studies the issue of advanced core transport network development in a region based on the experience of European and Asian countries and the opportunity to adapt the best foreign experience to Russian conditions. On the basis of artificial intelligence methods for forest industry complex of Sverdlovskaya Oblast the algorithm of problem solution of an optimal logistic infrastructure allocation is offered and some results of a regional transport network are presented. These methods allowed to solve the set task in the conditions of information uncertainty. There are suggestions on the improvement of transport and logistic network in the territory of Sverdlovskaya Oblast. Traditionally the logistics of mineral fuel plays main role in regions development. Actually it is required to develop logistic strategic plans to be able to provide different possibilities of power-supply, flexible enough to change with the population density, transport infrastructure and demographics of different regions. The problem of logistic centers allocation was studied by many authors. The approach, offered by the authors of this paper is to solve the set of tasks by applying artificial intelligence methods, such as fuzzy set theory and genetic algorithms.

  13. TFTR tritium inventory accountability system

    International Nuclear Information System (INIS)

    Saville, C.; Ascione, G.; Elwood, S.; Nagy, A.; Raftopoulos, S.; Rossmassler, R.; Stencel, J.; Voorhees, D.; Tilson, C.

    1995-01-01

    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

  14. TFTR tritium inventory accountability system

    Energy Technology Data Exchange (ETDEWEB)

    Saville, C.; Ascione, G.; Elwood, S.; Nagy, A.; Raftopoulos, S.; Rossmassler, R.; Stencel, J.; Voorhees, D.; Tilson, C. [Plasma Physics Lab., Princeton, NJ (United States)

    1995-10-01

    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.

  15. Advanced development of the boundary element method for elastic and inelastic thermal stress analysis. Ph.D. Thesis, 1987 Final Report

    Science.gov (United States)

    Henry, Donald P., Jr.

    1991-01-01

    The focus of this dissertation is on advanced development of the boundary element method for elastic and inelastic thermal stress analysis. New formulations for the treatment of body forces and nonlinear effects are derived. These formulations, which are based on particular integral theory, eliminate the need for volume integrals or extra surface integrals to account for these effects. The formulations are presented for axisymmetric, two and three dimensional analysis. Also in this dissertation, two dimensional and axisymmetric formulations for elastic and inelastic, inhomogeneous stress analysis are introduced. The derivatives account for inhomogeneities due to spatially dependent material parameters, and thermally induced inhomogeneities. The nonlinear formulation of the present work are based on an incremental initial stress approach. Two inelastic solutions algorithms are implemented: an iterative; and a variable stiffness type approach. The Von Mises yield criterion with variable hardening and the associated flow rules are adopted in these algorithms. All formulations are implemented in a general purpose, multi-region computer code with the capability of local definition of boundary conditions. Quadratic, isoparametric shape functions are used to model the geometry and field variables of the boundary (and domain) of the problem. The multi-region implementation permits a body to be modeled in substructured parts, thus dramatically reducing the cost of analysis. Furthermore, it allows a body consisting of regions of different (homogeneous) material to be studied. To test the program, results obtained for simple test cases are checked against their analytic solutions. Thereafter, a range of problems of practical interest are analyzed. In addition to displacement and traction loads, problems with body forces due to self-weight, centrifugal, and thermal loads are considered.

  16. Application of accrual accounting in Iran municipalities

    Directory of Open Access Journals (Sweden)

    Ali Eamaeilzade Maghariee

    2015-03-01

    Full Text Available Accrual accounting is a technique for recognizing expenses when incurred and revenue when earned rather than when payment is made or received. In the cash method of accounting, on the other hand, cash receipts and disbursements technique of accounting or cash accounting records revenue when cash is earned, and expenses when they are paid in cash. In this paper, we present an empirical investigation to study the effect of implementing accrual accounting in municipality of Amol, Iran. The survey investigates whether or not financial reporting based on accrual accounting compared with a cash basis could provide a better method for promoting accountability. Using, regression analysis, the study compares the performance of accrual accounting versus cash accounting and the results have indicated that accrual accounting could improve the performance of accounting in municipality system. In addition, the study has examined whether or not converting cash to accrual accounting basis in municipalities could improve qualitative characteristics of accounting information. To examine this hypothesis, the study has designed a questionnaire in Likert scale to measure the quality of information and, using some statistical tests, the survey has concluded accrual accounting indeed provided better quality characteristics information.

  17. Accounting for Quality

    DEFF Research Database (Denmark)

    Pflueger, Dane

    2015-01-01

    Background Accounting-that is, standardized measurement, public reporting, performance evaluation and managerial control-is commonly seen to provide the core infrastructure for quality improvement in healthcare. Yet, accounting successfully for quality has been a problematic endeavor, often...... producing dysfunctional effects. This has raised questions about the appropriate role for accounting in achieving quality improvement. This paper contributes to this debate by contrasting the specific way in which accounting is understood and operationalized for quality improvement in the UK National Health...... The illumination of these differences in the way that accounting is conceptualized helps to diagnose why accounting interventions often fail to produce the quality improvements that were envisioned. This paper concludes that accounting is not necessarily incompatible with the ambition of quality improvement...

  18. The image of accountants

    DEFF Research Database (Denmark)

    Baldvinsdottir, Gudrun; Burns, John; Nørreklit, Hanne

    2009-01-01

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

  19. Cost accounting at GKSS

    International Nuclear Information System (INIS)

    Hinz, R.

    1979-01-01

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

  20. California School Accounting Manual, 1988 Edition.

    Science.gov (United States)

    California State Dept. of Education, Sacramento.

    This report presents the procedure for the accounting methods employed by California school districts for income and expenditures in instructional and support programs. The report has seven parts: (1) an introduction to accounting in local educational agencies; (2) general and subsidiary ledger accounting; (3) revenues and other financing sources;…

  1. Environmental Awareness and The Role of Public Accounting Professional Bodies in Indonesia: A Brief Reflection

    Directory of Open Access Journals (Sweden)

    Ria Sandra Alimbudiono

    2014-03-01

    Full Text Available This study aims to give an insight about environmental awareness from public accountant and the role of Indonesian accounting professional bodies in ensuring professional sustainability. A naturalistic method was  applied to get deep understanding about the perspectives of the boards of professional bodies as a representation from the condition of public accountants in general. Data collection methods used in this study were interviews and focus group discussion. The findings highlight a variety of perspectives on knowledge of environment, interest in environmental accounting and moral responsibility on environmental damage. This variation shows different levels of awareness and it is mainly caused by the lack of law enforcement and no mandatory standards on environmental issues. This condition will threat legitimacy of accounting profession and finally, be able to endangered professional accounting sustainability. Limitations are about the scope and sample,which provide insights of the boards of public accountant professional bodies on environmental accounting issues. Future studies should be done on other accounting fields such as environmental audit, environmental accounting and reporting and environmental costing.

  2. Development of improved processing and evaluation methods for high reliability structural ceramics for advanced heat engine applications, Phase 1. Final report

    Energy Technology Data Exchange (ETDEWEB)

    Pujari, V.K.; Tracey, D.M.; Foley, M.R.; Paille, N.I.; Pelletier, P.J.; Sales, L.C.; Wilkens, C.A.; Yeckley, R.L. [Norton Co., Northboro, MA (United States)

    1993-08-01

    The program goals were to develop and demonstrate significant improvements in processing methods, process controls and non-destructive evaluation (NDE) which can be commercially implemented to produce high reliability silicon nitride components for advanced heat engine applications at temperatures to 1,370{degrees}C. The program focused on a Si{sub 3}N{sub 4}-4% Y{sub 2}O{sub 3} high temperature ceramic composition and hot-isostatic-pressing as the method of densification. Stage I had as major objectives: (1) comparing injection molding and colloidal consolidation process routes, and selecting one route for subsequent optimization, (2) comparing the performance of water milled and alcohol milled powder and selecting one on the basis of performance data, and (3) adapting several NDE methods to the needs of ceramic processing. The NDE methods considered were microfocus X-ray radiography, computed tomography, ultrasonics, NMR imaging, NMR spectroscopy, fluorescent liquid dye penetrant and X-ray diffraction residual stress analysis. The colloidal consolidation process route was selected and approved as the forming technique for the remainder of the program. The material produced by the final Stage II optimized process has been given the designation NCX 5102 silicon nitride. According to plan, a large number of specimens were produced and tested during Stage III to establish a statistically robust room temperature tensile strength database for this material. Highlights of the Stage III process demonstration and resultant database are included in the main text of the report, along with a synopsis of the NCX-5102 aqueous based colloidal process. The R and D accomplishments for Stage I are discussed in Appendices 1--4, while the tensile strength-fractography database for the Stage III NCX-5102 process demonstration is provided in Appendix 5. 4 refs., 108 figs., 23 tabs.

  3. A method to account small areas (soil profiles using GIS/ Método para quantificar pequenas áreas (perfil do solo utilizando SIG

    Directory of Open Access Journals (Sweden)

    Maria de Fátima Guimarães

    2005-06-01

    Full Text Available Geographic Information System – GIS is a technology developed to generate and to analyze spatial information on several thematic areas. This work provides a method to generate and to quantify small extension areas, like morphological homogeneous units (MHU of a soil cultural profile, using the software Arcview8. The MHU were easily identified and their areas quantified by depth level.O Sistema de Informação Geográfica - SIG é uma tecnologia que muito auxilia a confecção e análise de mapas do espaço físico-territorial e ambiental. Este trabalho visa propor um método para quantificar áreas de tamanho pequeno, como as unidades morfologicamente homogêneas (UMH de um perfil cultural do solo, utilizando o programa computacional Arcview8. As UMH´s foram facilmente identificadas e suas áreas quantificadas por profundidade.

  4. The establishment of a method for evaluating the long-term water-tightness durability of underground concrete structure taking into account some deteriorations

    International Nuclear Information System (INIS)

    Hironaga, Michihiko; Kawanishi, Motoi

    1996-01-01

    To establish a method of evaluating the long-term water-tightness durability of underground concrete structures, the authors firstly studied a deterioration evaluation model to express the deterioration condition of concrete structures and constructed, on the basis of this model, a function evaluation model to estimate the lowering of functions due to deterioration, consequently indicating a 'concept for evaluating the deterioration and functions of concrete structures' which will make it possible to perform the functional evaluation of concrete structures. Based on this concept, the authors then discusses a technique for evaluating the long-term water-tightness durability of underground concrete structures, specifically indicating the technique by means of illustrations. (author)

  5. Accounting organizing development tendencies

    Directory of Open Access Journals (Sweden)

    G.I. Lyakhovich

    2017-12-01

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

  6. How well can business cycle accounting account for business cycles?

    OpenAIRE

    Keisuke Otsu

    2012-01-01

    The business cycle accounting method introduced by Chari, Kehoe and McGrattan (2007) is a useful tool to decompose business cycle fluctuations into their contributing factors. However, the model estimated by the maximum likelihood method cannot replicate business cycle moments computed from data. Moment-based estimation might be an attractive alternative if the purpose of the research is to study business cycle properties such as volatility, persistence and cross-correlation of variables inst...

  7. A DGTD method for the numerical modeling of the interaction of light with nanometer scale metallic structures taking into account non-local dispersion effects

    Science.gov (United States)

    Schmitt, Nikolai; Scheid, Claire; Lanteri, Stéphane; Moreau, Antoine; Viquerat, Jonathan

    2016-07-01

    The interaction of light with metallic nanostructures is increasingly attracting interest because of numerous potential applications. Sub-wavelength metallic structures, when illuminated with a frequency close to the plasma frequency of the metal, present resonances that cause extreme local field enhancements. Exploiting the latter in applications of interest requires a detailed knowledge about the occurring fields which can actually not be obtained analytically. For the latter mentioned reason, numerical tools are thus an absolute necessity. The insight they provide is very often the only way to get a deep enough understanding of the very rich physics at play. For the numerical modeling of light-structure interaction on the nanoscale, the choice of an appropriate material model is a crucial point. Approaches that are adopted in a first instance are based on local (i.e. with no interaction between electrons) dispersive models, e.g. Drude or Drude-Lorentz models. From the mathematical point of view, when a time-domain modeling is considered, these models lead to an additional system of ordinary differential equations coupled to Maxwell's equations. However, recent experiments have shown that the repulsive interaction between electrons inside the metal makes the response of metals intrinsically non-local and that this effect cannot generally be overlooked. Technological achievements have enabled the consideration of metallic structures in a regime where such non-localities have a significant influence on the structures' optical response. This leads to an additional, in general non-linear, system of partial differential equations which is, when coupled to Maxwell's equations, significantly more difficult to treat. Nevertheless, dealing with a linearized non-local dispersion model already opens the route to numerous practical applications of plasmonics. In this work, we present a Discontinuous Galerkin Time-Domain (DGTD) method able to solve the system of Maxwell

  8. A DGTD method for the numerical modeling of the interaction of light with nanometer scale metallic structures taking into account non-local dispersion effects

    Energy Technology Data Exchange (ETDEWEB)

    Schmitt, Nikolai [Inria, 2004 Route des Lucioles, BP 93, 06902 Sophia Antipolis Cedex (France); Technische Universitaet Darmstadt, Institut fuer Theorie Elektromagnetischer Felder (TEMF), Schlossgartenstr. 8, 64289 Darmstadt (Germany); Scheid, Claire [Inria, 2004 Route des Lucioles, BP 93, 06902 Sophia Antipolis Cedex (France); University of Nice – Sophia Antipolis, Mathematics laboratory, Parc Valrose, 06108 Nice, Cedex 02 (France); Lanteri, Stéphane, E-mail: Stephane.Lanteri@inria.fr [Inria, 2004 Route des Lucioles, BP 93, 06902 Sophia Antipolis Cedex (France); Moreau, Antoine [Institut Pascal, Université Blaise Pascal, 24, avenue des Landais, 63171 Aubière Cedex (France); Viquerat, Jonathan [Inria, 2004 Route des Lucioles, BP 93, 06902 Sophia Antipolis Cedex (France)

    2016-07-01

    The interaction of light with metallic nanostructures is increasingly attracting interest because of numerous potential applications. Sub-wavelength metallic structures, when illuminated with a frequency close to the plasma frequency of the metal, present resonances that cause extreme local field enhancements. Exploiting the latter in applications of interest requires a detailed knowledge about the occurring fields which can actually not be obtained analytically. For the latter mentioned reason, numerical tools are thus an absolute necessity. The insight they provide is very often the only way to get a deep enough understanding of the very rich physics at play. For the numerical modeling of light-structure interaction on the nanoscale, the choice of an appropriate material model is a crucial point. Approaches that are adopted in a first instance are based on local (i.e. with no interaction between electrons) dispersive models, e.g. Drude or Drude–Lorentz models. From the mathematical point of view, when a time-domain modeling is considered, these models lead to an additional system of ordinary differential equations coupled to Maxwell's equations. However, recent experiments have shown that the repulsive interaction between electrons inside the metal makes the response of metals intrinsically non-local and that this effect cannot generally be overlooked. Technological achievements have enabled the consideration of metallic structures in a regime where such non-localities have a significant influence on the structures' optical response. This leads to an additional, in general non-linear, system of partial differential equations which is, when coupled to Maxwell's equations, significantly more difficult to treat. Nevertheless, dealing with a linearized non-local dispersion model already opens the route to numerous practical applications of plasmonics. In this work, we present a Discontinuous Galerkin Time-Domain (DGTD) method able to solve the system

  9. High pressure size exclusion chromatography (HPSEC) determination of dissolved organic matter molecular weight revisited: Accounting for changes in stationary phases, analytical standards, and isolation methods

    Science.gov (United States)

    McAdams, Brandon C.; Aiken, George R.; McKnight, Diane M.; Arnold, William A.; Chin, Yu-Ping

    2018-01-01

    We reassessed the molecular weight of dissolved organic matter (DOM) determined by high pressure size exclusion chromatography (HPSEC) using measurements made with different columns and various generations of polystyrenesulfonate (PSS) molecular weight standards. Molecular weight measurements made with a newer generation HPSEC column and PSS standards from more recent lots are roughly 200 to 400 Da lower than initial measurements made in the early 1990s. These updated numbers match DOM molecular weights measured by colligative methods and fall within a range of values calculated from hydroxyl radical kinetics. These changes suggest improved accuracy of HPSEC molecular weight measurements that we attribute to improved accuracy of PSS standards and changes in the column packing. We also isolated DOM from wetlands in the Prairie Pothole Region (PPR) using XAD-8, a cation exchange resin, and PPL, a styrene-divinylbenzene media, and observed little difference in molecular weight and specific UV absorbance at 280 nm (SUVA280) between the two solid phase extraction resins, suggesting they capture similar DOM moieties. PPR DOM also showed lower SUVA280 at similar weights compared to DOM isolates from a global range of environments, which we attribute to oxidized sulfur in PPR DOM that would increase molecular weight without affecting SUVA280.

  10. High Pressure Size Exclusion Chromatography (HPSEC) Determination of Dissolved Organic Matter Molecular Weight Revisited: Accounting for Changes in Stationary Phases, Analytical Standards, and Isolation Methods.

    Science.gov (United States)

    McAdams, Brandon C; Aiken, George R; McKnight, Diane M; Arnold, William A; Chin, Yu-Ping

    2018-01-16

    We reassessed the molecular weight of dissolved organic matter (DOM) determined by high pressure size exclusion chromatography (HPSEC) using measurements made with different columns and various generations of polystyrenesulfonate (PSS) molecular weight standards. Molecular weight measurements made with a newer generation HPSEC column and PSS standards from more recent lots are roughly 200 to 400 Da lower than initial measurements made in the early 1990s. These updated numbers match DOM molecular weights measured by colligative methods and fall within a range of values calculated from hydroxyl radical kinetics. These changes suggest improved accuracy of HPSEC molecular weight measurements that we attribute to improved accuracy of PSS standards and changes in the column packing. We also isolated DOM from wetlands in the Prairie Pothole Region (PPR) using XAD-8, a cation exchange resin, and PPL, a styrene-divinylbenzene media, and observed little difference in molecular weight and specific UV absorbance at 280 nm (SUVA 280 ) between the two solid phase extraction resins, suggesting they capture similar DOM moieties. PPR DOM also showed lower SUVA 280 at similar weights compared to DOM isolates from a global range of environments, which we attribute to oxidized sulfur in PPR DOM that would increase molecular weight without affecting SUVA 280 .

  11. Exa mining The Measurement Methods of Investment Properties of Real Estate Investment Trusts According to Turkish Accounting Standard 40: Investment Properties Standard

    Directory of Open Access Journals (Sweden)

    Emine Çına Bal

    2015-03-01

    Full Text Available Recently, the real estate industry has developed rapidly in Turkey. As an investment tool,investment in real estate became essential. Within the framework of the Capital Markets Law, organized by the Capital Markets Board of Turkey real estate investment trusts, real estate, real estate-based projects, and real estate capital market instruments by investing in a portfolio management company operating in the specific type. In this study, measurement methods of investment properties after recogn 31 real estate investment trust companies that traded in Borsa Istanbul is analyzed in order to examine the effect of policy selection on return on equity, return on asset and market to book value ratio of the companies’ financial statements and disclosures by using the nonparametric test of Mann-Whitney U Test. Non-consolidated financial statements and disclosures for 2013 of 21 real estate investment trust companies is included to the examination. Results of the test that is individually applied for each ratio show that the effect of policy selection on the ratios is statistically insignificant.

  12. Goals and Psychological Accounting

    DEFF Research Database (Denmark)

    Koch, Alexander Karl; Nafziger, Julia

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

  13. The Harmonization of Accounting

    Directory of Open Access Journals (Sweden)

    Hajnal Noémi

    2017-11-01

    Full Text Available The development and configuration of the regulatory framework of the accounting systems in Romania and Hungary took place in different ways. Among the reasons for the diversities in these countries’ accounting systems, the following can be certainly mentioned: different purposes of taxation, legal structure, the accountancy’s connection with the corporate law and family law, diversification on corporate financing policy, and cultural heterogeneity. Both countries quickly caught up with the international accounting harmonization standards. The adaptation of the international accounting standards has many advantages and disadvantages; these have been discussed in several previous researches. This paper aims at comparing the Romanian and Hungarian states’ accounting regulations from the early 1990s, which were implemented in order to harmonize the states’ accountancy regulations with the international standards, and their impact on the economy, based on secondary analysis.

  14. Accounting and Accountability for Distributed and Grid Systems

    Science.gov (United States)

    Thigpen, William; McGinnis, Laura F.; Hacker, Thomas J.

    2001-01-01

    While the advent of distributed and grid computing systems will open new opportunities for scientific exploration, the reality of such implementations could prove to be a system administrator's nightmare. A lot of effort is being spent on identifying and resolving the obvious problems of security, scheduling, authentication and authorization. Lurking in the background, though, are the largely unaddressed issues of accountability and usage accounting: (1) mapping resource usage to resource users; (2) defining usage economies or methods for resource exchange; (3) describing implementation standards that minimize and compartmentalize the tasks required for a site to participate in a grid.

  15. Use of chemical methods to assess Cd and Pb bioavailability to the snail Cantareus aspersus: A first attempt taking into account soil characteristics

    Energy Technology Data Exchange (ETDEWEB)

    Pauget, B. [Department Chrono-Environment, UMR UFC/CNRS 6249 USC INRA, University of Franche-Comte, Place Leclerc, F-25030 Besancon Cedex (France); Gimbert, F., E-mail: frederic.gimbert@univ-fcomte.fr [Department Chrono-Environment, UMR UFC/CNRS 6249 USC INRA, University of Franche-Comte, Place Leclerc, F-25030 Besancon Cedex (France); Coeurdassier, M.; Scheifler, R.; Vaufleury, A. de [Department Chrono-Environment, UMR UFC/CNRS 6249 USC INRA, University of Franche-Comte, Place Leclerc, F-25030 Besancon Cedex (France)

    2011-09-15

    Highlights: {yields} New methodology to identify chemical method able to assess metal bioavailability to snails. {yields} Bioavailability of cadmium and lead to snails was determined by assessing accumulation kinetics. {yields} Toxicokinetics were used to as a measure of bioavailability and related with chemical measures of metal availability. {yields} Bioavailability of cadmium and lead was affected by different pH and organic matter content but not by clay content. {yields} Concentrations of CaCl{sub 2} extract and total dissolved metal estimate were not able to predict bioavailability to the snails. - Abstract: Bioavailability is a key parameter in conditioning contaminant transfer to biota. However, in risk assessment of terrestrial contamination, insufficient attention is being paid to the influence of soil type on trace metal bioavailability. This paper addresses the influence of soil properties on the chemical availability of cadmium (Cd) and lead (Pb) (CaCl{sub 2} extraction and ionic activity) and bioavailability (accumulation kinetics) to the land snail Cantareus aspersus. Snails were exposed to nine contaminated soils differing by a single characteristic (pH or organic matter content or clay content) for 28 days. Toxicokinetic models were applied to determine metal uptake and excretion rates in snails and multivariate regression was used to relate uptake parameters to soil properties. The results showed that alkalinisation of soil and an increase of the organic matter content decreased Pb and Cd bioavailability to snails whereas kaolin clay had no significant influence. The CaCl{sub 2}-extractable concentrations tended to overestimate the effects of pH when used to explain metal uptake rate. We conclude that factors other than those controlling the extractable fraction affect metal bioavailability to snails, confirming the requirement of biota measurements in risk assessment procedures.

  16. Use of chemical methods to assess Cd and Pb bioavailability to the snail Cantareus aspersus: A first attempt taking into account soil characteristics

    International Nuclear Information System (INIS)

    Pauget, B.; Gimbert, F.; Coeurdassier, M.; Scheifler, R.; Vaufleury, A. de

    2011-01-01

    Highlights: → New methodology to identify chemical method able to assess metal bioavailability to snails. → Bioavailability of cadmium and lead to snails was determined by assessing accumulation kinetics. → Toxicokinetics were used to as a measure of bioavailability and related with chemical measures of metal availability. → Bioavailability of cadmium and lead was affected by different pH and organic matter content but not by clay content. → Concentrations of CaCl 2 extract and total dissolved metal estimate were not able to predict bioavailability to the snails. - Abstract: Bioavailability is a key parameter in conditioning contaminant transfer to biota. However, in risk assessment of terrestrial contamination, insufficient attention is being paid to the influence of soil type on trace metal bioavailability. This paper addresses the influence of soil properties on the chemical availability of cadmium (Cd) and lead (Pb) (CaCl 2 extraction and ionic activity) and bioavailability (accumulation kinetics) to the land snail Cantareus aspersus. Snails were exposed to nine contaminated soils differing by a single characteristic (pH or organic matter content or clay content) for 28 days. Toxicokinetic models were applied to determine metal uptake and excretion rates in snails and multivariate regression was used to relate uptake parameters to soil properties. The results showed that alkalinisation of soil and an increase of the organic matter content decreased Pb and Cd bioavailability to snails whereas kaolin clay had no significant influence. The CaCl 2 -extractable concentrations tended to overestimate the effects of pH when used to explain metal uptake rate. We conclude that factors other than those controlling the extractable fraction affect metal bioavailability to snails, confirming the requirement of biota measurements in risk assessment procedures.

  17. INTERNATIONAL ACCOUNTING TREATMENT REGARDING REVENUE

    Directory of Open Access Journals (Sweden)

    ECOBICI NICOLAE

    2014-08-01

    Full Text Available This paper discusses the news on international accounting treatments of revenue arising from the extensive process of convergence between IASB and FASB that began in 2002. The starting point of this approach is to identify the treatments currently applicable to income. Finally we presented a summary of the main provisions of the new standard IFRS 15 “Revenue from Contracts with Customers”, which replaces IAS 11 and IAS 18 (as well as a number of SIC and IFRIC interpretations required to be applied from January 1, 2017, emphasizing the potential impact on entities.

  18. Millennium Challenge Account

    National Research Council Canada - National Science Library

    Tarnoff, Curt

    2008-01-01

    .... foreign aid initiative. The Millennium Challenge Account (MCA) provides assistance through a competitive selection process to developing nations that are pursing political and economic reforms in three areas...

  19. Accountability for improving maternal and newborn health.

    Science.gov (United States)

    Scott, Heather; Danel, Isabella

    2016-10-01

    In 2010, the United Nations (UN) launched the Global Strategy for Women's and Children's Health to accelerate progress on maternal and child health. A UN Commission on Information and Accountability, established to ensure oversight and accountability on women's and children's health, outlined a framework with three processes: monitor, review, and act. This paper assesses progress on these processes. Effective monitoring depends on a functional civil registration and vital statistics system. Review requires counting all deaths and identifying contributing factors. The final, critical step is action to prevent similar deaths. Maternal death surveillance and response includes these steps and strengthens accountability. Strategies are underway to improve accountability for severe maternal morbidity and perinatal mortality. The post-2015 agenda adds greater focus on reducing inequalities, increasing availability of quality, disaggregated data, and accountability for human rights. This agenda requires engagement with communities and health providers - the foundation of accountability for women's and children's health. Copyright © 2016. Published by Elsevier Ltd.

  20. Environmental economy account for Denmark 2003

    International Nuclear Information System (INIS)

    Anon.

    2005-01-01

    The environmental economy account for Denmark shows that the contribution to acidification in Denmark increased with 1% from 2002 to 2003, while the contribution to the greenhouse effect increased with 11,3%. The latter covers an increase of 19,3 % from the energy supply and an increase of 22,4% from Danish ships' bunkering outside Denmark. The environmental account for Denmark presents accounts of the energy consumption (and water consumption) of the industrial branches and the households together with their emission of pollutants to the atmosphere. The account also contains information about the environmental taxes and subsidies that rest with industry and households. Finally, volume and value are presented of the oil and gas reserves in the North Sea. The environmental account combines environmental data with the Danish National Accounts, making it possible to analyse the relation between economy and environment. (ln)

  1. Environmental economy account for Denmark 2004

    International Nuclear Information System (INIS)

    Anon.

    2006-01-01

    The environmental economy account for Denmark shows that the contribution to acidification in Denmark decreased with 5,2% from 2003 to 2004, while the contribution to the greenhouse effect decreased with 4,4%. The reserves of petroleum and natural gas increased in 2004 with 14 b.DKK to 232 b.DKK. The environmental account for Denmark presents accounts of the energy consumption (and water consumption) of the industrial branches and the households together with their emission of pollutants to the atmosphere. The account also contains information about the environmental taxes and subsidies that rest with industry and households. Finally, volume and value are presented of the oil and gas reserves in the North Sea. The environmental account combines environmental data with the Danish National Accounts, making it possible to analyse the relation between economy and environment. (ln)

  2. Final Report

    DEFF Research Database (Denmark)

    Heiselberg, Per; Brohus, Henrik; Nielsen, Peter V.

    This final report for the Hybrid Ventilation Centre at Aalborg University describes the activities and research achievement in the project period from August 2001 to August 2006. The report summarises the work performed and the results achieved with reference to articles and reports published...

  3. ENVIRONMENTAL ACCOUNTING IN AGRICULTURE: NUTRIENT ACCOUNTING AND OTHER ASPECTS

    Directory of Open Access Journals (Sweden)

    P URFI

    2003-04-01

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

  4. Development of accounting quality management system

    Directory of Open Access Journals (Sweden)

    Plakhtii T.F.

    2017-08-01

    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

  5. Strategic Management Accounting Development during Last 30 Years

    OpenAIRE

    Šoljaková, Libuše

    2012-01-01

    This paper analyses some reasons why strategic management accounting was not widely accepted. After initial boom of strategic management accounting there is stagnation in recent year. Application of strategic management accounting in practice does not exceed pilot case study. Strategic management accounting lessons are not commonly included in educational programs. Finally researches on strategic management accounting have only limited results. Paper is based on literature review and empirica...

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

    Science.gov (United States)

    Kenney, Martha

    2015-10-01

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

  7. The TMI-2 SNM accountability program

    International Nuclear Information System (INIS)

    Schork, J.S.; Rogan, R.E.; Deininger, F.W.; Weaver, W.W.

    1988-01-01

    This paper describes the Special Nuclear Material (SNM) Accountability Program for Three Mile Isaland Unit 2. The TMI-2 SNM Accountability Program is uniquely designed to inventory and control the SNM borne by the fuel materials that were distributed throughout the Reactor Vessel and connected Reactor Coolant System piping as a result of the March, 1979 accident. The current knowledge of fuel (SNM) quantities and locations as a result of the TMI-2 accident is reviewed. The inventory and control of fuel debris canisters, core debris samples, water process filters, ion exchnagers and radioactive waste that contain SNM is discussed. In addition, the methods and techniques for performing the Post-Defueling Survey of residual SNM quantities at the end of defueling activities are described. The integration of the Waste Management (shipping), Defueling (packaging), Radiological Controls and Data Management and Analysis Departments support is addressed. Finally, the contractual transfer of TMI-2 fuel debris ownership from GPU Nuclear to the Department of Energy is reviewed

  8. THE IMPORTANCE OF CONCEPTUAL MAPS IN ACCOUNTING CURRICULUM

    Directory of Open Access Journals (Sweden)

    2015-07-01

    Full Text Available This paper provides a model for using conceptual maps in accounting courses. While this notion is commonly used in natural science education, it is less known inaccounting education. Conceptual maps are tools that raise significant learning in the classroom. As teachers, we are challenged to change our curriculum and teaching methods. We are going to present a literature review of this concept, identifying its basic principles and strategies of development. Reading them in accounting education academic perspective will allow us to evaluate to what extent is a method that is suitable for teaching and learning in this field. Following Trébucq and Noel (2006, the set of selected information will be the basis of a study applied on some students in Romanian space in order to observe the extent to which the use of conceptual maps to help structuring and strengthening specialized concepts. This work seen as a qualitative research shows that by using conceptual maps we both improve what students learn and develop higher-order skill competencies demanded by the accounting profession. This paper brings the following contributions to knowledge. First it adds to a limited number of education papers that puts conceptual maps in an accounting context. Second, it is the first paper in Romanian context that show how concept maps can be used for both the students and the teachers in accounting education field by promoting self-learning and life-long learning skills. The main conclusion of the study conducted consists in the fact that this concept should be integrated into the Romanian accounting curriculum. Hence we outlined a three-dimensional approach on using conceptual maps advantage for students: first is the fact that reflects their own knowledge at the beginning of an accounting course, second show the progress made during the course and finally helps students to synthesize information gained.

  9. Accounting Faculty Internships

    Directory of Open Access Journals (Sweden)

    Jill Christopher

    2013-06-01

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

  10. Signaling and Accounting Information

    OpenAIRE

    Stewart C. Myers

    1989-01-01

    This paper develops a signaling model in which accounting information improves real investment decisions. Pure cash flow reporting is shown to lead to underinvestment when managers have superior information but are acting in shareholders' interests. Accounting by prespecified, "objective" rules alleviates the underinvestment problem.

  11. Accountability: Brand L.

    Science.gov (United States)

    Lessinger, Leon M.

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

  12. Towards ecosystem accounting

    NARCIS (Netherlands)

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

    2015-01-01

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

  13. The Accountability Illusion: Nevada

    Science.gov (United States)

    Thomas B. Fordham Institute, 2009

    2009-01-01

    The intent of the No Child Left Behind (NCLB) Act of 2001 is to hold schools accountable for ensuring that all their students achieve mastery in reading and math, with a particular focus on groups that have traditionally been left behind. Under NCLB, states submit accountability plans to the U.S. Department of Education detailing the rules and…

  14. Peru : Accounting and Auditing

    OpenAIRE

    World Bank

    2004-01-01

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

  15. Slovakia : Accounting and Auditing

    OpenAIRE

    World Bank

    2001-01-01

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

  16. Internet accounting dictionaries

    DEFF Research Database (Denmark)

    Nielsen, Sandro; Mourier, Lise

    2005-01-01

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

  17. Nigeria : Accounting and Auditing

    OpenAIRE

    World Bank

    2004-01-01

    This report assesses accounting and auditing practices within the context of the Nigerian institutional framework to ensure the quality of corporate financial reporting. There is a multiplicity of laws and bodies for the regulation of accounting, financial reporting, and auditing requirements of companies, including differential financial reporting requirements for small companies. However...

  18. Ghana : Accounting and Auditing

    OpenAIRE

    World Bank

    2004-01-01

    This report provides an assessment of accounting and auditing practices within the context of the Ghana institutional framework to ensure the quality of corporate financial reporting. The accounting and auditing practices in Ghana suffer from institutional weaknesses in regulation, compliance, and enforcement of standards and rules. Various weaknesses were identified in the laws and regula...

  19. Computerizing the Accounting Curriculum.

    Science.gov (United States)

    Nash, John F.; England, Thomas G.

    1986-01-01

    Discusses the use of computers in college accounting courses. Argues that the success of new efforts in using computers in teaching accounting is dependent upon increasing instructors' computer skills, and choosing appropriate hardware and software, including commercially available business software packages. (TW)

  20. Ecuador : Accounting and Auditing

    OpenAIRE

    World Bank

    2004-01-01

    This report provides an assessment of accounting, financial reporting and auditing practices within the corporate sector in Ecuador, using International Financial Reporting Standards (IFRS) and International Standards on Auditing (ISA) as benchmarks and drawing on international experience and best practices in that field. The adoption of Ecuadorian Accounting Standards (Normas Ecuatorianas...

  1. Ethiopia : Accounting and Auditing

    OpenAIRE

    World Bank

    2007-01-01

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

  2. Ukraine : Accounting and Auditing

    OpenAIRE

    World Bank

    2002-01-01

    This report provides an assessment of accounting and auditing practices in Ukraine, within the broader context of institutional capacity available, for ensuring high-quality financial reporting. Since its independence in 1991, Ukraine has made commendable progress regarding accounting and auditing standards, especially in the banking sector. Nonetheless, gaps exist between Ukrainian and In...

  3. Basis of accountability system

    International Nuclear Information System (INIS)

    Anon.

    1981-01-01

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

  4. Accounting and strategising

    DEFF Research Database (Denmark)

    Jørgensen, Brian; Messner, Martin

    2010-01-01

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

  5. Particularities of farm accounting

    Directory of Open Access Journals (Sweden)

    Lapteș, R.

    2012-01-01

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

  6. Central Accountability System (CLAS)

    International Nuclear Information System (INIS)

    Hairston, L.A.

    1991-01-01

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

  7. Precursor systems analyses of automated highway systems. Knowledge based systems and learning methods for AHS. Volume 10. Final report, September 1993-February 1995

    Energy Technology Data Exchange (ETDEWEB)

    Schmoltz, J.; Blumer, A.; Noonan, J.; Shedd, D.; Twarog, J.

    1995-06-01

    Managing each AHS vehicle and the AHS system as a whole is an extremely complex yndertaking. The authors have investigated and now report on Artificial Intelligence (AI) approaches that can help. In particular, we focus on AI technologies known as Knowledge Based Systems (KBSs) and Learning Methods (LMs). Our primary purpose is to identify opportunities: we identify several problems in AHS and AI technologies that can solve them. Our secondary purpose is to examine in some detail a subset of these opportunities: we examine how KBSs and LMs can help in controlling the high level movements--e.g., keep in lane, change lanes, speed up, slow down--of an automated vehicle. This detailed examination includes the implementation of a prototype system having three primary components. The Tufts Automated Highway System Kit(TAHSK) discrete time micro-level traffic simulator is a generic AHS simulator. TAHSK interfaces with the Knowledge Based Controller (KBCon) knowledge based high level controller, which controls the high level actions of individual AHS vehicles. Finally, TAHSK also interfaces with a Reinforcement learning (RL) module that was used to explore the possibilities of RL techniques in an AHS environment.

  8. Standardized methods to verify absorbed dose in irradiated food for insect control. Proceedings of a final research co-ordination meeting

    International Nuclear Information System (INIS)

    2001-03-01

    Irradiation to control insect infestation of food is increasingly accepted and applied, especially as a phytosanitary treatment of food as an alternative to fumigation. However, unlike other processes for insect control, irradiation does not always result in immediate insect death. Thus, it is conceivable that fresh and dried fruits and tree nuts, which have been correctly irradiated to meet insect disinfestation/quarantine requirements, may still contain live insects at the time of importation. There is, however, a movement by plant quarantine authorities away from inspecting to ensure the absence of live insects in imported consignments towards examining through administrative procedures that a treatment required by law has been given. Nevertheless, there is a need to provide plant quarantine inspectors with a reliable objective method to verify that a minimum absorbed dose of radiation was given to supplement administrative procedures. Such an objective method is expected to bolster the confidence of the inspectors in clearing the consignment without delay and to facilitate trade in irradiated commodities. The Joint FAO/IAEA Division of Nuclear Techniques in Food and Agriculture initiated a co-ordinated research project (CRP) in 1994 to generate data on the verification of absorbed dose of irradiation in fresh, dried fruits and tree nuts for insect disinfestation/quarantine purposes. A standardized label dose indicator available commercially was used to verify the minimum/maximum absorbed dose of the irradiated commodities for these purposes as required by regulations in certain countries. It appears that such a label dose indicator with certain modifications could be made available to assist national authorities and the food industry to verify the absorbed dose of irradiation to facilitate trade in such irradiated commodities. This TECDOC reports on the accomplishments of this co-ordinated research project and includes the papers presented by the participants

  9. Final Report

    Energy Technology Data Exchange (ETDEWEB)

    Stinis, Panos [Pacific Northwest National Lab. (PNNL), Richland, WA (United States)

    2016-08-07

    This is the final report for the work conducted at the University of Minnesota (during the period 12/01/12-09/18/14) by PI Panos Stinis as part of the "Collaboratory on Mathematics for Mesoscopic Modeling of Materials" (CM4). CM4 is a multi-institution DOE-funded project whose aim is to conduct basic and applied research in the emerging field of mesoscopic modeling of materials.

  10. 18 CFR 367.20 - Depreciation accounting.

    Science.gov (United States)

    2010-04-01

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

  11. COMPARATIVE STUDY ON ACCOUNTING AND FISCAL AMORTIZATION

    Directory of Open Access Journals (Sweden)

    MARIANA GURAU

    2012-05-01

    Full Text Available Placed in the international trend, Romanian accounting had experienced various changes, especially as regards of progress on disconnection between accounting and fiscality. In the present, fiscal rules should not have any role in accounting decisions, because accounting rules are applied to produce accounting information that is useful in making decisions and to provide a "true and fair view" upon financial reality of the entity. However, the barrier in the habit of accounting to thinking for fiscal point of view all economic transactions remains insurmountable, yet. Starting from this perspective on disconnection between accounting and fiscality would mean that amortization recorded in the accounting, as a result of management policy, to be different from fiscality amortization, to calculate income tax. Although formally accepted, disconnect between accounting and fiscality continues to meet many difficulties. In this sense, it is usual in practice to use the same method of amortization for accounting purposes and for fiscal purposes to prevent complications of double track amortization and prevent wandering in the rules in this field. Accounting rule is deliberately eluded in favor of the fiscal rules. This is the reason we proposed to make in this paper a comparative study between norms and rules on accounting and fiscal amortization, paper in which we intend to show the benefits of applying accounting and fiscal rules separately.

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

    Directory of Open Access Journals (Sweden)

    Mahbobeh Arab

    2013-01-01

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

  13. Carbon-accounting methods and reforestation incentives

    OpenAIRE

    Cacho, Oscar J.; Hean, Robyn L.; Wise, Russell M.

    2003-01-01

    The emission of greenhouse gases, particularly carbon dioxide, and the consequent potential for climate change are the focus of increasing international concern. Eventually, an international agreement will likely be enacted to reduce greenhouse gas emission levels and assign rules for emission trading within and between countries. Temporary land-use change and forestry projects (LUCF) can be implemented to offset permanent emissions of carbon dioxide from the energy sector. Several approaches...

  14. Integrated material accountancy system

    International Nuclear Information System (INIS)

    Calabozo, M.; Buiza, A.

    1991-01-01

    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

  15. Accounting for productivity

    DEFF Research Database (Denmark)

    Aiyar, Shekhar; Dalgaard, Carl-Johan Lars

    2009-01-01

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

  16. Management and cost accounting

    CERN Document Server

    Drury, Colin

    1992-01-01

    This third edition of a textbook on management and cost accounting features coverage of activity-based costing (ABC), advance manufacturing technologies (AMTs), JIT, MRP, target costing, life-cycle costing, strategic management accounting, total quality management and customer profitability analysis. Also included are revised and new end-of-chapter problems taken from past examination papers of CIMA, ACCA and ICAEW. There is increased reference to management accounting in practice, including many of the results of the author's CIMA sponsored survey, and greater emphasis on operational control and performance measurement.

  17. Environmental accounting and statistics

    International Nuclear Information System (INIS)

    Bartelmus, P.L.P.

    1992-01-01

    The objective of sustainable development is to integrate environmental concerns with mainstream socio-economic policies. Integrated policies need to be supported by integrated data. Environmental accounting achieves this integration by incorporating environmental costs and benefits into conventional national accounts. Modified accounting aggregates can thus be used in defining and measuring environmentally sound and sustainable economic growth. Further development objectives need to be assessed by more comprehensive, though necessarily less integrative, systems of environmental statistics and indicators. Integrative frameworks for the different statistical systems in the fields of economy, environment and population would facilitate the provision of comparable data for the analysis of integrated development. (author). 19 refs, 2 figs, 2 tabs

  18. Beyond safety accountability

    CERN Document Server

    Geller, E Scott

    2001-01-01

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

  19. IRBA SERIES : Accounting In Japan

    OpenAIRE

    Arai, Kiyomitsu

    1994-01-01

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

  20. Studi Banding Penyusunan Laporan Keuangan Dengan Metode Historical Cost Accounting Dan General Price Level Accounting Pada Masa Inflasi

    OpenAIRE

    Kodrat, David Sukardi

    2006-01-01

    Generally, Financial Statements are based on Historical Cost Accounting (HCA) that assumes that prices are stable. Actually, there are several methods on accounting for the effect of changing prices, such as Current Cost Accounting (Replacement Cost Accounting) and Constant Dollar Accounting or General Price Level Accounting (GPLA)). GPLA will do restatement the components of financial statement to be a rupiah on a similar level of purchasing power, but without changes in accounting principle...