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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. Test and evaluation of computerized nuclear material accounting methods. Final report

    International Nuclear Information System (INIS)

    1995-01-01

    In accordance with the definition of a Material Balance Area (MBA) as a well-defined geographical area involving an Integral operation, the building housing the BFS-1 and BFS-1 critical facilities is considered to consist of one MBA. The BFS materials are in the form of small disks clad in stainless steel and each disk with nuclear material has its own serial number. Fissile material disks in the BFS MBA can be located at three key monitoring points: BFS-1 facility, BFS-2 facility and main storage of BFS fissile materials (storage 1). When used in the BFS-1 or BFS-2 critical facilities, the fissile material disks are loaded in tubes (fuel rods) forming critical assembly cores. The following specific features of the BFS MBA should be taken into account for the purpose of computerized accounting of nuclear material: (1) very large number of nuclear material items (about 70,000 fissile material items); and (2) periodically very intensive shuffling of nuclear material items. Requirements for the computerized system are determined by basic objectives of nuclear material accounting: (1) providing accurate information on the identity and location of all items in the BFS material balance area; (2) providing accurate information on location and identity of tamper-indicating devices; (3) tracking nuclear material inventories; (4) issuing periodic reports; (5) assisting with the detection of material gains or losses; (6) providing a history of nuclear material transactions; (7) preventing unauthorized access to the system and data falsification. In August 1995, the prototype computerized accounting system was installed on the BFS facility for trial operation. Information on two nuclear material types was entered into the data base: weapon-grade plutonium metal and 36% enriched uranium dioxide. The total number of the weapon-grade plutonium disks is 12,690 and the total number of the uranium dioxide disks is 1,700

  3. Accounting for Model Uncertainties Using Reliability Methods - Application to Carbon Dioxide Geologic Sequestration System. Final Report

    International Nuclear Information System (INIS)

    Mok, Chin Man; Doughty, Christine; Zhang, Keni; Pruess, Karsten; Kiureghian, Armen; Zhang, Miao; Kaback, Dawn

    2010-01-01

    A new computer code, CALRELTOUGH, which uses reliability methods to incorporate parameter sensitivity and uncertainty analysis into subsurface flow and transport models, was developed by Geomatrix Consultants, Inc. in collaboration with Lawrence Berkeley National Laboratory and University of California at Berkeley. The CALREL reliability code was developed at the University of California at Berkely for geotechnical applications and the TOUGH family of codes was developed at Lawrence Berkeley National Laboratory for subsurface flow and tranport applications. The integration of the two codes provides provides a new approach to deal with uncertainties in flow and transport modeling of the subsurface, such as those uncertainties associated with hydrogeology parameters, boundary conditions, and initial conditions of subsurface flow and transport using data from site characterization and monitoring for conditioning. The new code enables computation of the reliability of a system and the components that make up the system, instead of calculating the complete probability distributions of model predictions at all locations at all times. The new CALRELTOUGH code has tremendous potential to advance subsurface understanding for a variety of applications including subsurface energy storage, nuclear waste disposal, carbon sequestration, extraction of natural resources, and environmental remediation. The new code was tested on a carbon sequestration problem as part of the Phase I project. Phase iI was not awarded.

  4. Preparation of the accounting entity for verification of the final accounts

    OpenAIRE

    Kučerová, Monika

    2009-01-01

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

  5. 20 CFR 404.1694 - Final accounting by the State.

    Science.gov (United States)

    2010-04-01

    ... function. Disputes concerning final accounting issues which cannot be resolved between the State and us... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Final accounting by the State. 404.1694... DISABILITY INSURANCE (1950- ) Determinations of Disability Assumption of Disability Determination Function...

  6. 20 CFR 416.1094 - Final accounting by the State.

    Science.gov (United States)

    2010-04-01

    ... function. Disputes concerning final accounting issues which cannot be resolved between the State and us... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Final accounting by the State. 416.1094... AGED, BLIND, AND DISABLED Determinations of Disability Assumption of Disability Determination Function...

  7. Comparison of accounting methods for business combinations

    Directory of Open Access Journals (Sweden)

    Jaroslav Sedláček

    2012-01-01

    Full Text Available The revised accounting rules applicable to business combinations in force on July1st 2009, are the result of several years efforts the convergence of U.S. and International Committee of the Financial Accounting Standards. Following the harmonization of global accounting procedures are revised and implemented also Czech accounting regulations. In our research we wanted to see how changes can affect the strategy and timing of business combinations. Comparative analysis is mainly focused on the differences between U.S. and international accounting policies and Czech accounting regulations. Key areas of analysis and synthesis are the identification of business combination, accounting methods for business combinations and goodwill recognition. The result is to assess the impact of the identified differences in the reported financial position and profit or loss of company.

  8. 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.

  9. 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

  10. 76 FR 45673 - Methods of Accounting Used by Corporations That Acquire the Assets of Other Corporations

    Science.gov (United States)

    2011-08-01

    ... accounted for under the new method of accounting. The definition of cut-off basis is expanded in the final... 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...

  11. 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

  12. 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.

  13. An Accounting Method for Economic Growth

    OpenAIRE

    Hongchun Zhao

    2012-01-01

    As Chari et al. (2007) indicate, many growth theories explaining frictions in real economies are equivalent to a competitive economy, with some exogenous taxes. Using this idea, I developed an accounting method for identifying fundamental causes of economic growth. A two-sector neoclassical growth model with taxes is used as a prototype economy, and its equilibrium conditions define wedges. These wedges endogenously determine the long run growth rate, which is exogenous and not correlated wit...

  14. 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...

  15. 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...

  16. Annual Financial Statements � the Final Products of Accounting

    OpenAIRE

    Genu Alexandru Caruntu; Gheorgheo Holt

    2016-01-01

    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 accou...

  17. The first stage of BFS integrated system for nuclear materials control and accounting. Final report

    International Nuclear Information System (INIS)

    1996-09-01

    The BFS computerized accounting system is a network-based one. It runs in a client/server mode. The equipment used in the system includes a computer network consisting of: One server computer system, including peripheral hardware and three client computer systems. The server is located near the control room of the BFS-2 facility outside of the 'stone sack' to ensure access during operation of the critical assemblies. Two of the client computer systems are located near the assembly tables of the BFS-1 and BFS-2 facilities while the third one being the Fissile Material Storage. This final report details the following topics: Computerized nuclear material accounting methods; The portal monitoring system; Test and evaluation of item control technology; Test and evaluation of radiation based nuclear material measurement equipment; and The integrated demonstration of nuclear material control and accounting methods

  18. 26 CFR 1.6655-6 - Methods of accounting.

    Science.gov (United States)

    2010-04-01

    ... of accounting method. Corporation ABC, a calendar year taxpayer, uses an accrual method of accounting... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Methods of accounting. 1.6655-6 Section 1.6655... Methods of accounting. (a) In general. In computing any required installment, a corporation must use the...

  19. Method-MS. Final report

    International Nuclear Information System (INIS)

    Skipperud, L.; Popic, J.M.; Roos, P.; Salminen, S.; Nygren, U.; Sigmarsson, O.; Palsson, S.E.

    2011-05-01

    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 auxiliary

  20. 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

  1. 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…

  2. 76 FR 52997 - Public Company Accounting Oversight Board; Order Approving Proposed Board Funding Final Rules for...

    Science.gov (United States)

    2011-08-24

    ... Accounting Oversight Board; Order Approving Proposed Board Funding Final Rules for Allocation of the Board's... August 18, 2011. I. Introduction On June 21, 2011, the Public Company Accounting Oversight Board (the... public accounting firm, in amounts that are sufficient to cover the costs of processing and reviewing...

  3. 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...

  4. 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...

  5. 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.)

  6. 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 ...

  7. 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…

  8. 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

  9. 77 FR 39341 - Proposed Information Collection (Annual-Final Report and Account) Activity: Comment Request

    Science.gov (United States)

    2012-07-02

    ... DEPARTMENT OF VETERANS AFFAIRS [OMB Control No. 2900-0017] Proposed Information Collection (Annual-Final Report and Account) Activity: Comment Request AGENCY: Veterans Benefits Administration, Department... of certain information by the agency. Under the Paperwork Reduction Act (PRA) of 1995, Federal...

  10. 77 FR 56714 - Agency Information Collection (Annual-Final Report and Account) Activities Under OMB Review

    Science.gov (United States)

    2012-09-13

    ... DEPARTMENT OF VETERANS AFFAIRS [OMB Control No. 2900-0017] Agency Information Collection (Annual-Final Report and Account) Activities Under OMB Review AGENCY: Veterans Benefits Administration...), Department of Veterans Affairs, will submit the collection of information abstracted below to the Office of...

  11. 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

  12. 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.

  13. 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

  14. Educational Accountability: A Qualitatively Driven Mixed-Methods Approach

    Science.gov (United States)

    Hall, Jori N.; Ryan, Katherine E.

    2011-01-01

    This article discusses the importance of mixed-methods research, in particular the value of qualitatively driven mixed-methods research for quantitatively driven domains like educational accountability. The article demonstrates the merits of qualitative thinking by describing a mixed-methods study that focuses on a middle school's system of…

  15. 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.

  16. 76 FR 40950 - Public Company Accounting Oversight Board; Notice of Filing of Proposed Board Funding Final Rules...

    Science.gov (United States)

    2011-07-12

    ... available, the issuer's net asset value. (i)(v) Issuer Accounting Support Fee The term ``issuer accounting... Accounting Oversight Board; Notice of Filing of Proposed Board Funding Final Rules for Allocation of the Board's Accounting Support Fee Among Issuers, Brokers, and Dealers, and Other Amendments to the Board's...

  17. INTERNATIONAL PAYMENT METHODS AND TECHNIQUES FROM THE ACCOUNTING PERSPECTIVE

    Directory of Open Access Journals (Sweden)

    MAGDALENA MIHAI

    2013-08-01

    Full Text Available The starting point in our study regarding the international payment methods and techniques is the ideaaccording to which the international settlements are based on uniform fundament rules set by the states that takepart in international trade. Since the world economy and especially the international trade have evolved, theserules are changed and adapted to international trade necessities resulted from international trade. Theimportance of the topic consists in the idea that companies in our country are increasingly adopting,international trade activities. For this reason, in this paper we will conceptually determine the methods forinternational settlement, as well as present the accounting consequences regarding the international tradeactivity settlement. It is necessary to study the accounting implications that regard the management of collectionand payment activities in the intra- and extra-community trade since international trade as well as Europeanand international influences in national accounting regulations have been developed in our country.

  18. 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.

  19. Medicare program; clarification of Medicare's accrual basis of accounting policy--HCFA. Final rule.

    Science.gov (United States)

    1995-06-27

    This final rule revises the Medicare regulations to clarify the concept of "accrual basis of accounting" to indicate that expenses must be incurred by a provider of health care services before Medicare will pay its share of those expenses. This rule does not signify a change in policy but, rather, incorporates into the regulations Medicare's longstanding policy regarding the circumstances under which we recognize, for the purposes of program payment, a provider's claim for costs for which it has not actually expended funds during the current cost reporting period.

  20. Accountancy, teaching methods, sex, and American College Test scores.

    Science.gov (United States)

    Heritage, J; Harper, B S; Harper, J P

    1990-10-01

    This study examines the significance of sex, methodology, academic preparation, and age as related to development of judgmental and problem-solving skills. Sex, American College Test (ACT) Mathematics scores, Composite ACT scores, grades in course work, grade point average (GPA), and age were used in studying the effects of teaching method on 96 students' ability to analyze data in financial statements. Results reflect positively on accounting students compared to the general college population and the women students in particular.

  1. 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…

  2. Method of accounting and suppressing the instability of dosimetric information

    International Nuclear Information System (INIS)

    Fejtek, Ya.

    1977-01-01

    To account for dosimetric information instability differential and integral correcting factors are proposed. The differential factor converts signals of dosimeters irradiated during short but different periods of time into equivalent signals related to a certain period of time. The factor excludes the effect of signal instability in the case of short exposures. The integral factor represents a generalization of the differential one for prolonged exposures. The statistical integral factor is derived. An example of processing experimental data using the analytical method developed is presented. The method is pointed out to have been introduced in the state personal dosimetry service in Czechoslovakia [ru

  3. 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.

  4. 26 CFR 1.446-2 - Method of accounting for interest.

    Science.gov (United States)

    2010-04-01

    ... account by a taxpayer under the taxpayer's regular method of accounting (e.g., an accrual method or the... 26 Internal Revenue 6 2010-04-01 2010-04-01 false Method of accounting for interest. 1.446-2... TAX (CONTINUED) INCOME TAXES Methods of Accounting § 1.446-2 Method of accounting for interest. (a...

  5. 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

  6. 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

  7. 76 FR 53819 - Methods of Accounting Used by Corporations That Acquire the Assets of Other Corporations; Correction

    Science.gov (United States)

    2011-08-30

    ... 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... corporate reorganizations and tax-free liquidations. These regulations were published in the Federal...

  8. Method-MS, final report 2010

    DEFF Research Database (Denmark)

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

    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...

  9. 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.

  10. Financial accounting as a method of household finance capacity valuation

    Directory of Open Access Journals (Sweden)

    A. B. Untanov

    2017-01-01

    Full Text Available The article presents existing household finance capacity investigations. Comparison conducting allowed to determinate collisions and flaws of previous works. That substantiates to find a new approach in household finance capacity valuation necessity. The article contains theoretical research of household finance fundamental categories. In particular, it notes significant difference between domestic and foreign experience of household finance determination. Although emphasizing key similarities allows identifying household finance capacity composition. Moreover, the article provides a public and corporate finance sectors experience, which contains a huge knowledge of finance capacity investigations. Used research allows classify finance capacity not only as a resource valuation, but also as an economic entity’s ability to generate financial result. In terms of resource valuation, the paper suggests assessing both financial resources in classical meaning and any other property, which participating household economic activity and could be evaluated. The author’s position in terms of household finance capacity valuation is suggested. A broad definition of finance capacity causes applying conceptually different approach in this paper. Thus, comparative analysis method is suggested to substantiate household and corporate firm similarities. Used method allows forming household financial accounting, which leads to clear determination of household finance capacity composition and structure. Specificity forming household financial accounting is considered. An author’s position in regards existing contradictions with early research is suggested.

  11. METHODS OF ACCOUNTING FOR THE EFFECTS OF INFLATION INDICATORS OF ACCOUNTING (FINANCIAL) STATEMENTS

    OpenAIRE

    Roshchektayeva U. Y.

    2016-01-01

    The article deals with the qualitative characteristics of the accounting (financial) statements in accordance with International Financial Reporting Standards: understandability, relevance, reliability and comparability. The article gives a definition of reliability of the accounting (financial) statements as one of the most important quality characteristics that ensure the usefulness of accounting information for a wide range of users. We present main consequences of the lack of consideratio...

  12. 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...

  13. 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

  14. 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

  15. 26 CFR 1.446-1 - General rule for methods of accounting.

    Science.gov (United States)

    2010-04-01

    .... Although a method of accounting may exist under this definition without the necessity of a pattern of... 26 Internal Revenue 6 2010-04-01 2010-04-01 false General rule for methods of accounting. 1.446-1... TAX (CONTINUED) INCOME TAXES Methods of Accounting § 1.446-1 General rule for methods of accounting...

  16. 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

  17. 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.

  18. 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)

  19. 7 CFR 1780.47 - Borrower accounting methods, management reporting and audits.

    Science.gov (United States)

    2010-01-01

    ... accrual basis of accounting, in accordance with generally accepted accounting principles (GAAP), unless... organization may maintain its accounting records on a basis other than accrual accounting, and make the... 7 Agriculture 12 2010-01-01 2010-01-01 false Borrower accounting methods, management reporting and...

  20. Course of Study for Secondary Level Bookkeeping/Accounting. Final Report.

    Science.gov (United States)

    Brower, Edward B.

    The present project was designed to continue the preparation of a course of study useful for developing secondary level bookkeeping/accounting instruction. The course of study is intended to (1) derive vocational instruction for students with varying career goals, (2) develop accounting-oriented career exploration units for Introduction to…

  1. 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

  2. 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.

  3. 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...

  4. 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

  5. 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

  6. 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

  7. Evaluation of verification methods for input-accountability measurements

    International Nuclear Information System (INIS)

    Maeck, W.J.

    1980-01-01

    As part of TASTEX related programs two independent methods have been evaluated for the purpose of providing verification of the amount of Pu charged to the head-end of a nuclear fuel processing plant. The first is the Pu/U (gravimetric method), TASTEX Task-L, and the second is the Tracer Method, designated Task-M. Summaries of the basic technology, results of various studies under actual plant conditions, future requirements, are given for each of the Tasks

  8. 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...

  9. 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.

  10. 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

  11. 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)

  12. 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

  13. 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.…

  14. Error evaluation method for material accountancy measurement. Evaluation of random and systematic errors based on material accountancy data

    International Nuclear Information System (INIS)

    Nidaira, Kazuo

    2008-01-01

    International Target Values (ITV) shows random and systematic measurement uncertainty components as a reference for routinely achievable measurement quality in the accountancy measurement. The measurement uncertainty, called error henceforth, needs to be periodically evaluated and checked against ITV for consistency as the error varies according to measurement methods, instruments, operators, certified reference samples, frequency of calibration, and so on. In the paper an error evaluation method was developed with focuses on (1) Specifying clearly error calculation model, (2) Getting always positive random and systematic error variances, (3) Obtaining probability density distribution of an error variance and (4) Confirming the evaluation method by simulation. In addition the method was demonstrated by applying real data. (author)

  15. Disaggregation of sectors in Social Accounting Matrices using a customized Wolsky method

    OpenAIRE

    BARRERA-LOZANO Margarita; MAINAR CAUSAPÉ ALFREDO; VALLÉS FERRER José

    2014-01-01

    The aim of this work is to enable the implementation of disaggregation processes for specific and homogeneous sectors in Social Accounting Matrices (SAMs), while taking into account the difficulties in data collection from these types of sectors. The method proposed is based on the Wolsky technique, customized for the disaggregation of Social Accounting Matrices, within the current-facilities framework. The Spanish Social Accounting Matrix for 2008 is used as a benchmark for the analysis, and...

  16. 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...

  17. 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...

  18. 26 CFR 1.263A-7 - Changing a method of accounting under section 263A.

    Science.gov (United States)

    2010-04-01

    ... multiple changes in method of accounting occur in the year of change—(A) In general. A change in method of... decrement in an inventory pool occurs, layers accumulated in more recent years must be viewed as invaded...

  19. 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.

  20. 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

  1. Method of treating final products from flue gas desulfurization

    International Nuclear Information System (INIS)

    Bloss, W.; Mohn, U.

    1984-01-01

    A method of treating final products from a flue gas desulfurization. The flue gas desulfurization is carried out by the absorption of sulfur oxide in a spray dryer with a suspension which contains lime, or in a reactor with a dry, fine-grained, absorbent which contains lime. Prior to desulfurization, the fly ash carried along by the flue gas which is to be desulfurized is separated entirely, partially, or not at all from the flue gas, and the final products from the flue gas desulfurization, prior to any further treatment thereof, amount to 1-99% by weight, preferably 1-70% by weight, of fly ash, and 1-99% by weight, preferably 30-99% by weight, of the sum of the desulfurization products, preferably calcium sulfite hemihydrate, and/or calcium sulfite, and/or calcium sulfate dyhydrate, and/or calcium sulfate hemihydrate, and/or calcium sulfate, as well as residue of the absorbent. The reduction of the amount of calcium sulfite is implemented by a dry oxidation with air

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

    Science.gov (United States)

    2010-01-01

    ... REGULATIONS HOURS OF DUTY Flexible and Compressed Work Schedules § 610.404 Requirement for time-accounting method. An agency that authorizes a flexible work schedule or a compressed work schedule under this...

  3. A Method for Assessing the Performance of e-Government Twitter Accounts

    Directory of Open Access Journals (Sweden)

    Konstantinos Antoniadis

    2016-04-01

    Full Text Available This paper introduces a method for assessing the influence of Twitter accounts of central e-government agencies. It first stresses the importance of activity and popularity of the e-government accounts, and also the importance of community formation among followers-citizens, as the two main stages of e-government adoption. The proposed approach combines activity and popularity of the accounts and followers’ community characteristics in a ranking system, using an idea originally introduced to measure blogosphere authority. A Twitter Authority Index is produced. The method is demonstrated through an extended example: 56 Twitter accounts of ministries of EU countries are sorted according to their indexes in the proposed ranking system. Detailed values for the ministries’ accounts and average values for the countries that the ministries belong to are reported and commented.

  4. 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...

  5. 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.

  6. Cost accounting method for in-situ leaching mines and its application

    International Nuclear Information System (INIS)

    Cheng Zongfang; Yang Yihan; Liu Zhanxiang; Lai Yongchun

    2008-01-01

    Cost structures and accounting method for in-situ leaching mines are studied according to the technical characteeristics of in-situ leaching. A method of cost forecast for in-situ leaching deposit or mine area is presented, and the application of this method is illustrated with examples. (authors)

  7. 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.

  8. 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.

  9. 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.

  10. The Effect of a Consumption-Based Accounting Method in National GHG Inventories: A Trilateral Trade System Application

    Energy Technology Data Exchange (ETDEWEB)

    Bastianoni, Simone, E-mail: bastianoni@unisi.it; Caro, Dario [Ecodynamics Group, Department of Earth, Environmental and Physical Sciences, University of Siena, Siena (Italy); Borghesi, Simone [Department of Political and International Sciences, University of Siena, Siena (Italy); Pulselli, Federico Maria [Ecodynamics Group, Department of Earth, Environmental and Physical Sciences, University of Siena, Siena (Italy)

    2014-01-27

    The allocation of emissions embodied in international trade is crucial to evaluate the real impact that each country has on climate change and its responsibility in greenhouse gas (GHG) emissions. In this paper, we develop a new theoretical framework recently proposed by Caro et al. (2014) that computes the carbon emissions embodied in international trade according to a consumption-based accounting. The method uses the value of the goods traded internationally and the respective carbon intensity as a coefficient of national efficiency. To provide an example of application of the proposed methodology and assess its difference with respect to the current producer-based GHG accounting, we analyze a trilateral trade system composed by three countries (Sweden, Italy, and Poland) with large differences in terms of carbon intensity (low, medium, and high carbon intensity, respectively). From the analysis of the data during the period 2000–2008, it emerges that the proposed consumption-based accounting would imply an increase of Italian and Swedish emission responsibility by 1.4 and 11.8%, respectively, with respect to the conventional GHG accounting, and a decrease of the Polish responsibility by 2.81%. To assess the possible consequences deriving from the application of this new methodology, we also consider the effects of a shift of the Italian imports from Poland to Sweden of Machinery and Transport Equipments, a crucial sector in the trade relations among the three countries, which accounts for about 45% of total exports from Poland and Sweden to Italy. Finally, we discuss some policy implications deriving from the application of the consumption-based accounting, devoting particular attention to the results emerging from its hypothetical adoption in the EU-27. The analysis performed in the paper suggests that the adoption of a consumption-based accounting could be an important tool in the climate change challenge to reduce global emissions.

  11. The Effect of a Consumption-Based Accounting Method in National GHG Inventories: A Trilateral Trade System Application

    International Nuclear Information System (INIS)

    Bastianoni, Simone; Caro, Dario; Borghesi, Simone; Pulselli, Federico Maria

    2014-01-01

    The allocation of emissions embodied in international trade is crucial to evaluate the real impact that each country has on climate change and its responsibility in greenhouse gas (GHG) emissions. In this paper, we develop a new theoretical framework recently proposed by Caro et al. (2014) that computes the carbon emissions embodied in international trade according to a consumption-based accounting. The method uses the value of the goods traded internationally and the respective carbon intensity as a coefficient of national efficiency. To provide an example of application of the proposed methodology and assess its difference with respect to the current producer-based GHG accounting, we analyze a trilateral trade system composed by three countries (Sweden, Italy, and Poland) with large differences in terms of carbon intensity (low, medium, and high carbon intensity, respectively). From the analysis of the data during the period 2000–2008, it emerges that the proposed consumption-based accounting would imply an increase of Italian and Swedish emission responsibility by 1.4 and 11.8%, respectively, with respect to the conventional GHG accounting, and a decrease of the Polish responsibility by 2.81%. To assess the possible consequences deriving from the application of this new methodology, we also consider the effects of a shift of the Italian imports from Poland to Sweden of Machinery and Transport Equipments, a crucial sector in the trade relations among the three countries, which accounts for about 45% of total exports from Poland and Sweden to Italy. Finally, we discuss some policy implications deriving from the application of the consumption-based accounting, devoting particular attention to the results emerging from its hypothetical adoption in the EU-27. The analysis performed in the paper suggests that the adoption of a consumption-based accounting could be an important tool in the climate change challenge to reduce global emissions.

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

    Directory of Open Access Journals (Sweden)

    Bogdănoiu Cristiana-Luminiţa

    2013-04-01

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

  13. CO2 emissions accounting: Whether, how, and when different allocation methods should be used

    International Nuclear Information System (INIS)

    Levihn, Fabian

    2014-01-01

    CO 2 abatement and the transition to sustainable energy systems are of great concern, calling for investments in both old and new technologies. There are many perspectives on how to account for these emissions, not least when it comes to how the roles of different alternative energy production options should be emphasized. Confusion and conflicting interests regarding the appropriate accounting methods for allocating CO 2 emissions interfere with effective energy policy and the efficient use of corporate and national resources. Possible investments in the Stockholm district heating network and how they interact with the electric power grid illustrate the influence of different accounting methods on alternative energy production options. The results indicate that, for several abatement options, performance in terms of reduced CO 2 emissions might be either improved or degraded depending on whether or how alternative electricity production is accounted for. The results provide guidelines for whether, how, and when different allocation methods are appropriate, guidelines relevant to academia, industrial leaders, and policymakers in multiple areas related to power production and consumption. - Highlights: • Involvement in the discussion of CO 2 emission allocation is needed from academia. • Abatement options for the district heating in Stockholm were analyzed in relation to power production and the EU ETS. • Implications of different allocation methods are discussed in relation to different analytical purposes and boundaries. • Conclusions are made on when the different allocation methods are appropriate

  14. 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.

  15. 26 CFR 1.448-1 - Limitation on the use of the cash receipts and disbursements method of accounting.

    Science.gov (United States)

    2010-04-01

    ... accrual method of accounting for its first section 448 year. Unless the taxpayer complies with the... to an overall accrual method—(i) Timely changes in method of accounting. Notwithstanding any other available procedures to change to the accrual method of accounting, a taxpayer to whom paragraph (h) of this...

  16. 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

  17. Institutional Researchers' Use of Qualitative Research Methods for Institutional Accountability at Two Year Colleges in Texas

    Science.gov (United States)

    Sethna, Bishar M.

    2011-01-01

    This study examined institutional researchers' use of qualitative methods to document institutional accountability and effectiveness at two-year colleges in Texas. Participants were Institutional Research and Effectiveness personnel. Data were collected through a survey consisting of closed and open ended questions which was administered…

  18. 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…

  19. 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.

  20. 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.

  1. 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

  2. Electronic state of ruthenium deposited onto oxide supports: An XPS study taking into account the final state effects

    International Nuclear Information System (INIS)

    Larichev, Yurii V.; Moroz, Boris L.; Bukhtiyarov, Valerii I.

    2011-01-01

    The electronic state of ruthenium in the supported Ru/EO x (EO x = MgO, Al 2 O 3 or SiO 2 ) catalysts prepared by with the use of Ru(OH)Cl 3 or Ru(acac) 3 (acac = acetylacetonate) and reduced with H 2 at 723 K is characterized by X-ray photoelectron spectroscopy (XPS) in the Ru 3d, Cl 2p and O 1s regions. The influence of the final state effects (the differential charging and variation of the relaxation energy) on the binding energy (BE) of Ru 3d 5/2 core level measured for supported Ru nanoparticles is estimated by comparison of the Fermi levels and the modified Auger parameters determined for the Ru/EO x samples with the corresponding characteristics of the bulk Ru metal. It is found that the negative shift of the Ru 3d 5/2 peak which is observed in the spectrum of ruthenium deposited onto MgO (BE = 279.5-279.7 eV) with respect to that of Ru black (BE = 280.2 eV) or ruthenium supported on γ-Al 2 O 3 and SiO 2 (BE = 280.4 eV) is caused not by the transfer of electron density from basic sites of MgO, as considered earlier, but by the differential charging of the supported Ru particles compared with the support surface. Correction for the differential charging value reveals that the initial state energies of ruthenium in the Ru/EO x systems are almost identical (BE = 280.5 ± 0.1 eV) irrespectively of acid-base properties of the support, the mean size of supported Ru crystallites (within the range of 2-10 nm) and the surface Cl content. The results obtained suggest that the difference in ammonia synthesis activity between the Ru catalysts supported on MgO and on the acidic supports is accounted for by not different electronic state of ruthenium on the surface of these oxides but by some other reasons.

  3. USING THE METHOD OF SITUATIONAL ANALYSIS IN PROJECT MANAGEMENT TAKING INTO ACCOUNT SEASONALITY OF PRODUCTION

    Directory of Open Access Journals (Sweden)

    Тетяна Олександрівна ПРОКОПЕНКО

    2016-02-01

    Full Text Available There have been proposed methods of fuzzy situational approach, providing decision-making in project management in enterprises with seasonal nature of production. The model of fuzzy graph situational project management in the investment phase, providing adequate and effective opportunity to describe the project taking into account seasonality and uncertainty in the tasks of planning and decision making. The conclusions about the choice of alternative strategic solutions for companies considering the seasonality of production based on the proposed fuzzy graph situational solutions that allow for the special factors such as the nature of the project and the environment; uncertainty in the design and environment; take account of the conditions of the process; and evaluate the results of actions and make choices alternatives for achieving the strategic objectives of the various activities of the enterprise, taking into account the seasonal factor.

  4. 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.

  5. USE OF STATISTICAL METHODS IN DETECTING ACCOUNTING ENGINEERING ACTIVITIES (AS EXEMPLIFIED BY THE ACCOUNTING SYSTEM IN POLAND – FIRST PART: THEOTHEORETICAL

    Directory of Open Access Journals (Sweden)

    Leszek Michalczyk

    2013-05-01

    Full Text Available This article is one in a series of two publications concerning companies’ 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 in the country, provided that it has been appropriately implemented. Furthermore, the article defines an innovative concept of variant accounting.

  6. 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.

  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. 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

  10. 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.

  11. 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.

  12. 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.

  13. 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.

  14. 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

  15. 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.

  16. 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.

  17. Accounting for no net loss: A critical assessment of biodiversity offsetting metrics and methods.

    Science.gov (United States)

    Carreras Gamarra, Maria Jose; Lassoie, James Philip; Milder, Jeffrey

    2018-08-15

    Biodiversity offset strategies are based on the explicit calculation of both losses and gains necessary to establish ecological equivalence between impact and offset areas. Given the importance of quantifying biodiversity values, various accounting methods and metrics are continuously being developed and tested for this purpose. Considering the wide array of alternatives, selecting an appropriate one for a specific project can be not only challenging, but also crucial; accounting methods can strongly influence the biodiversity outcomes of an offsetting strategy, and if not well-suited to the context and values being offset, a no net loss outcome might not be delivered. To date there has been no systematic review or comparative classification of the available biodiversity accounting alternatives that aim at facilitating metric selection, and no tools that guide decision-makers throughout such a complex process. We fill this gap by developing a set of analyses to support (i) identifying the spectrum of available alternatives, (ii) understanding the characteristics of each and, ultimately (iii) making the most sensible and sound decision about which one to implement. The metric menu, scoring matrix, and decision tree developed can be used by biodiversity offsetting practitioners to help select an existing metric, and thus achieve successful outcomes that advance the goal of no net loss of biodiversity. Copyright © 2018 Elsevier Ltd. All rights reserved.

  18. The Methodical Approach to Accounting of Settlement Operations when Using Cryptocurrency

    Directory of Open Access Journals (Sweden)

    Kirilieva Liudmila O.

    2018-03-01

    Full Text Available The innovative form of settlements in the information society is considered – the payment instrument of «cryptocurrency», which is being identified as a new kind of electronic money. The most popular cryptocurrencies in the world economic practice have been defined. The dynamics of the bitcoin course, which explains the rapid interest in this type of cryptocurrency, is considered. On the basis of the analysis of scientific works of both the domestic and the foreign authors, examining the process of implementation of cryptocurrency into settlement operations, a generalization of the essence of «cryptocurrency» from economic and accounting point of view has been made. It is determined that cryptocurrency is a program code which is the object of the right of ownership. The process of extraction (emission of cryptocurrency and process of its obtaining are clarified. The authors analyze the most common in economic literature methodical approaches to the accounting of cryptocurrency as a tool of expansion of possibilities of information technologies for realization of changes in the financial-credit mechanism where a system of non-cash payments can be relevant. The own methodical approach to accounting of reflection of payments with cryptocurrency which will provide to receive the information on condition and change of the sum of cryptocurrency by its kinds, and to control process of implementation of new payment systems in the economic activity of the enterprise.

  19. 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

  20. 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)

  1. 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

    of labour intensive processes and a systematic underestimation of environmental impacts has implications for decision-making. A brief review of the evaluation of human labour in ESAs reveals that only Emergy Assessment (EmA) accounts for labour as standard. Focussing on EmA, we find, however......Human labour is central to the functioning of any human-influenced process. Nevertheless, Environmental Sustainability Assessments (ESAs) do not systematically include human labour as an input. Systematic omission of labour inputs in ESAs may constitute an unfortunate, significant bias in favour......, 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...

  2. Cost comparison between Subterrene and current tunneling methods. Final report

    International Nuclear Information System (INIS)

    Bledsoe, J.D.; Hill, J.E.; Coon, R.F.

    1975-05-01

    A study was made to compare tunnel construction costs between the Subterrene tunneling system and methods currently in use. Three completed tunnels were selected for study cases to represent finished diameters ranging from 3.05 meters (10 feet) to 6.25 meters (20.5 feet). The study cases were normalized by deleting extraneous work and assigning labor, equipment, and materials costs for the Southern California area in 1974. Detailed cost estimates (shown in Appendix A) were then made for the three tunnels for baseline. A conceptual nuclear powered Subterrene tunneling machine (NSTM) was designed. It was assumed that NSTM's were available for each of the three baseline tunnels. Costs were estimated (shown in Appendix B) for the baseline tunnels driven by NSTM

  3. 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

  4. The Return to Final Paper Examining in English National Curriculum Assessment and School Examinations: Issues of Validity, Accountability and Politics

    Science.gov (United States)

    Torrance, Harry

    2018-01-01

    There are sound educational and examining reasons for the use of coursework assessment and practical assessment of student work by teachers in schools for purposes of reporting examination grades. Coursework and practical work test a range of different curriculum goals to final papers and increase the validity and reliability of the result.…

  5. 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

  6. 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.

  7. 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.

  8. A method of taking control rod history into account in core simulation calculations for BWR'S

    International Nuclear Information System (INIS)

    Hojerup, C.F.; Nonbol, E.

    1990-01-01

    The problem of taking control rod history into account in core simulator codes using precalculated cross sections has been examined, and two methods have been devised and tested. The very demanding first method, using the accumulated control rod in burn-up as a parameter, turned out to be even more inaccurate than the much less demanding second method, which only requires two full burn-up histories, one with the control rod in all the time, and another with the control rod out all the time. From the analysis it can be seen that the proper treatment of the control rod history is quite important, both for the cross sections, as several per cent on the reactivity are at stake, as for the pin powers, which for some pins are very much affected

  9. 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.

  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. Soil Conservation Service Curve Number method: How to mend a wrong soil moisture accounting procedure?

    Science.gov (United States)

    Michel, Claude; Andréassian, Vazken; Perrin, Charles

    2005-02-01

    This paper unveils major inconsistencies in the age-old and yet efficient Soil Conservation Service Curve Number (SCS-CN) procedure. Our findings are based on an analysis of the continuous soil moisture accounting procedure implied by the SCS-CN equation. It is shown that several flaws plague the original SCS-CN procedure, the most important one being a confusion between intrinsic parameter and initial condition. A change of parameterization and a more complete assessment of the initial condition lead to a renewed SCS-CN procedure, while keeping the acknowledged efficiency of the original method.

  12. 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

  13. 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

  14. 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.

  15. 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

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

    Energy Technology Data Exchange (ETDEWEB)

    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.

  17. 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.

  18. 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…

  19. 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

  20. In Silico Assessment of Literature Insulin Bolus Calculation Methods Accounting for Glucose Rate of Change.

    Science.gov (United States)

    Cappon, Giacomo; Marturano, Francesca; Vettoretti, Martina; Facchinetti, Andrea; Sparacino, Giovanni

    2018-05-01

    The standard formula (SF) used in bolus calculators (BCs) determines meal insulin bolus using "static" measurement of blood glucose concentration (BG) obtained by self-monitoring of blood glucose (SMBG) fingerprick device. Some methods have been proposed to improve efficacy of SF using "dynamic" information provided by continuous glucose monitoring (CGM), and, in particular, glucose rate of change (ROC). This article compares, in silico and in an ideal framework limiting the exposition to possibly confounding factors (such as CGM noise), the performance of three popular techniques devised for such a scope, that is, the methods of Buckingham et al (BU), Scheiner (SC), and Pettus and Edelman (PE). Using the UVa/Padova Type 1 diabetes simulator we generated data of 100 virtual subjects in noise-free, single-meal scenarios having different preprandial BG and ROC values. Meal insulin bolus was computed using SF, BU, SC, and PE. Performance was assessed with the blood glucose risk index (BGRI) on the 9 hours after meal. On average, BU, SC, and PE improve BGRI compared to SF. When BG is rapidly decreasing, PE obtains the best performance. In the other ROC scenarios, none of the considered methods prevails in all the preprandial BG conditions tested. Our study showed that, at least in the considered ideal framework, none of the methods to correct SF according to ROC is globally better than the others. Critical analysis of the results also suggests that further investigations are needed to develop more effective formulas to account for ROC information in BCs.

  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. 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.

  3. Management Methods by Development of Objects of Energy Supply Taking into Account the Combined Risks

    Directory of Open Access Journals (Sweden)

    Kirillova Ariadna

    2016-01-01

    Full Text Available In the article the methods of choice of optimal administrative decisions are examined on the development of objects energy supplies of housing and communal services. That would take into account nascent risks related to investment-building activity of energy supplying enterprises. It is shown that the basic condition of housing and utilities on an energy supply is the building of objects with a subsequent production, distribution and realization of electric energy, that allows at their reproduction to provide quality and reliability of energy supply to the consumers. Also the questions of decline of risks and exposure of factors, influencing on the processes of management development of objects of energy supply in the field of housing and utilities, estimation of organizationally-economic reliability and combined risks, estimation of possibility of the use of innovative energy technologies, alternative sources of energy supply, are investigated in the article. It is fixed, that risk indexes must be appraised not only on the investment stage of building object, but also on his operating stage (after commissioning on the basis of account of the great number of risks characterizing the combined risk.

  4. Medicare program; revision to accrual basis of accounting policy. Health Care Financing Administration (HCFA), HHS. Final rule.

    Science.gov (United States)

    1999-09-27

    Medicare policy provides that payroll taxes that a provider becomes obligated to remit to governmental agencies are included in allowable costs only in the cost reporting period in which payment (upon which the payroll taxes are based) is actually made to an employee. Therefore, for payroll accrued in 1 year but not paid until the next year, the associated payroll taxes are not an allowable cost until the next year. This final rule provides for an exception when payment would be made to the employee in the current year but for the fact the regularly scheduled payment date is after the end of the year. In that case, the rule requires allowance in the current year of accrued taxes on payroll that is accrued through the end of the year but not paid until the beginning of the next year, thus allowing accrued taxes on end-of-the year payroll in the same year that the accrual of the payroll itself is allowed. The effect of this rule is not on the allowability of cost but rather only on the timing of payment; that is, the cost of payroll taxes on end-of-the-year payroll is allowable in the current period rather than in the following period.

  5. Pseudo-potential method for taking into account the Pauli principle in cluster systems

    International Nuclear Information System (INIS)

    Krasnopol'skii, V.M.; Kukulin, V.I.

    1975-01-01

    In order to take account of the Pauli principle in cluster systems (such as 3α, α + α + n) a convenient method of renormalization of the cluster-cluster deep attractive potentials with forbidden states is suggested. The renormalization consists of adding projectors upon the occupied states with an infinite coupling constant to the initial deep potential which means that we pass to pseudo-potentials. The pseudo-potential approach in projecting upon the noneigenstates is shown to be equivalent to the orthogonality condition model of Saito et al. The orthogonality of the many-particle wave function to the forbidden states of each two-cluster sub-system is clearly demonstrated

  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. Traditional versus Contemporary Goals and Methods in Accounting Education: Bridging the Gap with Cooperative Learning.

    Science.gov (United States)

    Lindquist, Tim M.

    1995-01-01

    In groups, 49 accounting students completed a 5-week analysis of audit reporting issues using cooperative learning. Positive student reactions and achievement suggested that contemporary active learning approaches are compatible with the traditional accounting goal of preparing for the Certified Public Accountants examination. (SK)

  8. The Impact of Accounting Methods on Cost Reduction Rates in Defense Aerospace Weapons System Programs

    Science.gov (United States)

    1988-12-01

    and adhered to in U.S. industry, allow some flexibility in accounting. Under GAAP , accounting areas such as depreciation , inventory, investment tax... depreciation , inventory and investment tax credit) in predicting cost reduction rates are studied. Of the three accounting variables, only inventory...RATES .. ................. ........... 5 1. Depreciation ........ ............... 6 2. Capitalizing or Expensing of Costs . . .. 6 3. Material Costs

  9. 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…

  10. 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

  11. 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.

  12. 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.

  13. Turbofan engine diagnostics neuron network size optimization method which takes into account overlaerning effect

    Directory of Open Access Journals (Sweden)

    О.С. Якушенко

    2010-01-01

    Full Text Available  The article is devoted to the problem of gas turbine engine (GTE technical state class automatic recognition with operation parameters by neuron networks. The one of main problems for creation the neuron networks is determination of their optimal structures size (amount of layers in network and count of neurons in each layer.The method of neuron network size optimization intended for classification of GTE technical state is considered in the article. Optimization is cared out with taking into account of overlearning effect possibility when a learning network loses property of generalization and begins strictly describing educational data set. To determinate a moment when overlearning effect is appeared in learning neuron network the method  of three data sets is used. The method is based on the comparison of recognition quality parameters changes which were calculated during recognition of educational and control data sets. As the moment when network overlearning effect is appeared the moment when control data set recognition quality begins deteriorating but educational data set recognition quality continues still improving is used. To determinate this moment learning process periodically is terminated and simulation of network with education and control data sets is fulfilled. The optimization of two-, three- and four-layer networks is conducted and some results of optimization are shown. Also the extended educational set is created and shown. The set describes 16 GTE technical state classes and each class is represented with 200 points (200 possible technical state class realizations instead of 20 points using in the former articles. It was done to increase representativeness of data set.In the article the algorithm of optimization is considered and some results which were obtained with it are shown. The results of experiments were analyzed to determinate most optimal neuron network structure. This structure provides most high-quality GTE

  14. 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.

  15. Measurement of the top quark mass in the dilepton final state using the matrix element method

    Energy Technology Data Exchange (ETDEWEB)

    Grohsjean, Alexander [Ludwig Maximilian Univ., Munich (Germany)

    2008-12-15

    The top quark, discovered in 1995 by the CDF and D0 experiments at the Fermilab Tevatron Collider, is the heaviest known fundamental particle. The precise knowledge of its mass yields important constraints on the mass of the yet-unobserved Higgs boson and allows to probe for physics beyond the Standard Model. The first measurement of the top quark mass in the dilepton channel with the Matrix Element method at the D0 experiment is presented. After a short description of the experimental environment and the reconstruction chain from hits in the detector to physical objects, a detailed review of the Matrix Element method is given. The Matrix Element method is based on the likelihood to observe a given event under the assumption of the quantity to be measured, e.g. the mass of the top quark. The method has undergone significant modifications and improvements compared to previous measurements in the lepton+jets channel: the two undetected neutrinos require a new reconstruction scheme for the four-momenta of the final state particles, the small event sample demands the modeling of additional jets in the signal likelihood, and a new likelihood is designed to account for the main source of background containing tauonic Z decay. The Matrix Element method is validated on Monte Carlo simulated events at the generator level. For the measurement, calibration curves are derived from events that are run through the full D0 detector simulation. The analysis makes use of the Run II data set recorded between April 2002 and May 2008 corresponding to an integrated luminosity of 2.8 fb-1. A total of 107 t$\\bar{t}$ candidate events with one electron and one muon in the final state are selected. Applying the Matrix Element method to this data set, the top quark mass is measured to be mtopRun IIa = 170.6 ± 6.1(stat.)-1.5+2.1(syst.)GeV; mtopRun IIb = 174.1 ± 4.4(stat.)-1.8+2.5(syst.)GeV; m

  16. Beyond Measurement and Reward: Methods of Motivating Quality Improvement and Accountability.

    Science.gov (United States)

    Berenson, Robert A; Rice, Thomas

    2015-12-01

    The article examines public policies designed to improve quality and accountability that do not rely on financial incentives and public reporting of provider performance. Payment policy should help temper the current "more is better" attitude of physicians and provider organizations. Incentive neutrality would better support health professionals' intrinsic motivation to act in their patients' best interests to improve overall quality than would pay-for-performance plans targeted to specific areas of clinical care. Public policy can support clinicians' intrinsic motivation through approaches that support systematic feedback to clinicians and provide concrete opportunities to collaborate to improve care. Some programs administered by the Centers for Medicare & Medicaid Services, including Partnership for Patients and Conditions of Participation, deserve more attention; they represent available, but largely ignored, approaches to support providers to improve quality and protect beneficiaries against substandard care. Public policies related to quality improvement should focus more on methods of enhancing professional intrinsic motivation, while recognizing the potential role of organizations to actively promote and facilitate that motivation. Actually achieving improvement, however, will require a reexamination of the role played by financial incentives embedded in payments and the unrealistic expectations placed on marginal incentives in pay-for-performance schemes. © Health Research and Educational Trust.

  17. 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...

  18. 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

  19. Examinations in the Final Year of Transition to Mathematical Methods Computer Algebra System (CAS)

    Science.gov (United States)

    Leigh-Lancaster, David; Les, Magdalena; Evans, Michael

    2010-01-01

    2009 was the final year of parallel implementation for Mathematical Methods Units 3 and 4 and Mathematical Methods (CAS) Units 3 and 4. From 2006-2009 there was a common technology-free short answer examination that covered the same function, algebra, calculus and probability content for both studies with corresponding expectations for key…

  20. 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.

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

    KAUST Repository

    De La Garza Martinez, Pablo

    2016-01-01

    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.

  2. 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

  3. Do Parents Recognize Autistic Deviant Behavior Long before Diagnosis? Taking into Account Interaction Using Computational Methods

    Science.gov (United States)

    Saint-Georges, Catherine; Mahdhaoui, Ammar; Chetouani, Mohamed; Cassel, Raquel S.; Laznik, Marie-Christine; Apicella, Fabio; Muratori, Pietro; Maestro, Sandra; Muratori, Filippo; Cohen, David

    2011-01-01

    Background To assess whether taking into account interaction synchrony would help to better differentiate autism (AD) from intellectual disability (ID) and typical development (TD) in family home movies of infants aged less than 18 months, we used computational methods. Methodology and Principal Findings First, we analyzed interactive sequences extracted from home movies of children with AD (N = 15), ID (N = 12), or TD (N = 15) through the Infant and Caregiver Behavior Scale (ICBS). Second, discrete behaviors between baby (BB) and Care Giver (CG) co-occurring in less than 3 seconds were selected as single interactive patterns (or dyadic events) for analysis of the two directions of interaction (CG→BB and BB→CG) by group and semester. To do so, we used a Markov assumption, a Generalized Linear Mixed Model, and non negative matrix factorization. Compared to TD children, BBs with AD exhibit a growing deviant development of interactive patterns whereas those with ID rather show an initial delay of development. Parents of AD and ID do not differ very much from parents of TD when responding to their child. However, when initiating interaction, parents use more touching and regulation up behaviors as early as the first semester. Conclusion When studying interactive patterns, deviant autistic behaviors appear before 18 months. Parents seem to feel the lack of interactive initiative and responsiveness of their babies and try to increasingly supply soliciting behaviors. Thus we stress that credence should be given to parents' intuition as they recognize, long before diagnosis, the pathological process through the interactive pattern with their child. PMID:21818320

  4. 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.

  5. 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.

  6. 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

  7. A Primitive Individualization of Time and Method in a Beginning Accounting Course.

    Science.gov (United States)

    Singer, Frank A.

    An experimental first year course in accounting was offered which utilized the concept of individualized instruction. The students were mostly sophomores at the University of Massachusetts. Two teaching assistants and the instructor provided the 60 member sample population with two types of assignment sheets, one relating to the textbook, one…

  8. 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

  9. 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.

  10. 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.…

  11. 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.

  12. 26 CFR 1.466-1 - Method of accounting for the redemption cost of qualified discount coupons.

    Science.gov (United States)

    2010-04-01

    ... the coupon. (2) Definitions—(i) Discount coupon. A discount coupon is a sales promotion device used to... 26 Internal Revenue 6 2010-04-01 2010-04-01 false Method of accounting for the redemption cost of qualified discount coupons. 1.466-1 Section 1.466-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF...

  13. On the local field method with the account of spatial dispersion. Application to the optical activity theory

    Science.gov (United States)

    Tyu, N. S.; Ekhilevsky, S. G.

    1992-07-01

    For the perfect molecular crystals the equations of the local field method (LFM) with the account of spatial dispersion are formulated. They are used to derive the expression for the crystal polarizability tensor. For the first time within the framework of this method the formula for the gyrotropy tensor of an arbitrary optically active molecular crystal is obtained. This formula is analog of well known relationships of Lorentz-Lorenz.

  14. 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. 

  15. Methods for cost-benefit-risk analysis of material-accounting upgrades

    International Nuclear Information System (INIS)

    Fishbone, L.G.; Gordon, D.M.; Higinbotham, W.; Keisch, B.

    1988-01-01

    The authors have developed a cost-benefit-risk methodology for evaluating material-accounting upgrades at key measurement points in nuclear facilities. The focus of this methodology is on nuclear-material measurements and their effects on inventory differences and shipper/receiver differences. The methodology has three main components: cost, benefits, and risk factors. The fundamental outcome of the methodology is therefore cost-benefit ratios characterizing the proposed upgrades, with the risk factors applied as necessary to the benefits. Examples illustrate the methodology's use

  16. 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

  17. Key technical issues associated with a method of pulse compression. Final technical report

    International Nuclear Information System (INIS)

    Hunter, R.O. Jr.

    1980-06-01

    Key technical issues for angular multiplexing as a method of pulse compression in a 100 KJ KrF laser have been studied. Environmental issues studied include seismic vibrations man-made vibrations, air propagation, turbulence, and thermal gradient-induced density fluctuations. These studies have been incorporated in the design of mirror mounts and an alignment system, both of which are reported. A design study and performance analysis of the final amplifier have been undertaken. The pulse compression optical train has been designed and assessed as to its performance. Individual components are described and analytical relationships between the optical component size, surface quality, damage threshold and final focus properties are derived. The optical train primary aberrations are obtained and a method for aberration minimization is presented. Cost algorithms for the mirrors, mounts, and electrical hardware are integrated into a cost model to determine system costs as a function of pulse length, aperture size, and spot size

  18. 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

  19. Payroll accounting

    OpenAIRE

    Hodžová, Markéta

    2009-01-01

    Abstract Main topic of my thesis is the Payroll Accounting. The work summarizes most of the areas that are related to this topic and the knowledge necessary in calculating the final determination of wages. Beginning the thesis mentions specific chapters from the Labor code which explain the facts about the start, changes and the termination of the employment contract then more detailed description of the arrangements performed outside of the employment contract and then working hours and mini...

  20. 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...

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

    International Nuclear Information System (INIS)

    Eggers, R.F.; Brouns, R.J.; Brite, D.W.; Pindak, J.L.

    1981-07-01

    The generic requirements loss detection, and response to alarms of a contemporary material control and accounting (MC and A) philosophy have been applied to a mixed-oxide fuel-fabrication plant to produce a detailed preliminary MC and A 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. Topics covered in this paper include: mixed-oxide fuel-fabrication process description, process disaggregation into MC and A system control units, quantitative results of analysis of control units for abrupt and recurring loss-detection capability, impact of short- and long-term holdup on loss-detection capability, response to alarms for abrupt loss, and response to alarms for recurring loss

  2. 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

  3. 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

  4. 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...

  5. 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

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

    DEFF Research Database (Denmark)

    Bujlow, Tomasz; Pedersen, Jens Myrup

    Learning Algorithms (MLAs) require good quality training data, which are difficult to obtain. MLAs usually cannot properly deal with other types of traffic, than they are trained to work with -- such traffic is identified as the most probable class, instead of being left unclassified. Another drawback...... Learning Algorithm. Finally, content and service provider levels are identified based on IP addresses. The training data for the statistical classifier and the mappings between the different types of content and the IP addresses are created based on the data collected by Volunteer-Based System, while...... 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...

  7. 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.

  8. 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

  9. 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.

  10. 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.

  11. 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.

  12. 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...

  13. Mathematical Model Taking into Account Nonlocal Effects of Plasmonic Structures on the Basis of the Discrete Source Method

    Science.gov (United States)

    Eremin, Yu. A.; Sveshnikov, A. G.

    2018-04-01

    The discrete source method is used to develop and implement a mathematical model for solving the problem of scattering electromagnetic waves by a three-dimensional plasmonic scatterer with nonlocal effects taken into account. Numerical results are presented whereby the features of the scattering properties of plasmonic particles with allowance for nonlocal effects are demonstrated depending on the direction and polarization of the incident wave.

  14. 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.

  15. 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,…

  16. 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

  17. 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

  18. 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

  19. CLASSICAL CALCULATION METHODS OF COSTS AND THEIR LIMITS IN ACTUAL FRAME OF ROMANIAN ECONOMY. PRESENT TENDENCIES IN COSTS ACCOUNTANCY

    Directory of Open Access Journals (Sweden)

    Simona Dragomirescu

    2008-12-01

    Full Text Available Classical accountancy shaped and coagulated in an informational system grafted on traditional production systems, characterized by mass productions, planning etc. The powerful concentrations and grouping, economies globalization, both as offer and as demand, the new restrictions and economical opportunities and global environment technologies lead to a redefining of enterprises’ objectives. From the well-known “quantity and productivity”, the enterprise faced a new system of objectives: quality’s increase; terms and costs decrease; productivity; flexibility. In such conditions the need of “defining new methods” appeared, the need of adapting the fundamental calculation methods, their improvement – respective the appearance of modern methods of costs calculation.

  20. 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)

  1. 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.

  2. 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.

  3. 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

  4. 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.

  5. Determination of corrective factors for an ultrasonic flow measuring method in pipes accounting for perturbations

    International Nuclear Information System (INIS)

    Etter, S.

    1982-01-01

    By current ultrasonic flow measuring equipment (UFME) the mean velocity is measured for one or two measuring paths. This mean velocity is not equal to the velocity averaged over the flow cross-section, by means of which the flow rate is calculated. This difference will be found already for axially symmetrical, fully developed velocity profiles and, to a larger extent, for disturbed profiles varying in flow direction and for nonsteady flow. Corrective factors are defined for steady and nonsteady flows. These factors can be derived from the flow profiles within the UFME. By mathematical simulation of the entrainment effect the influence of cross and swirl flows on various ultrasonic measuring methods is studied. The applied UFME with crossed measuring paths is shown to be largely independent of cross and swirl flows. For evaluation in a computer of velocity network measurements in circular cross-sections the equations for interpolation and integration are derived. Results of the mathematical method are the isotach profile, the flow rate and, for fully developed flow, directly the corrective factor. In the experimental part corrective factors are determined in nonsteady flow in a measuring plane before and in form measuring planes behind a perturbation. (orig./RW) [de

  6. Research on accounting transition from computerization to informationization

    Directory of Open Access Journals (Sweden)

    Shu Chen

    2017-11-01

    Full Text Available The application for computer technology, digitalization technology and network technology in the accounting field has promoted the development of accounting informationization. Accounting informationization is a product integrated with traditional accounting theory and modern information technology, which is an inevitable trend of continuous development of modern accounting. This paper discusses the basic concepts and characteristics of accounting computerization and informationization based on the normative research method and literature data method, analyzes the feasibility of accounting transition from computerization to informationization, and finally puts forward the specific approaches and ultimate goals of accounting transition from computerization to informationization.

  7. 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

  8. Toots, tastes and tester shots: user accounts of drug sampling methods for gauging heroin potency.

    Science.gov (United States)

    Mars, Sarah G; Ondocsin, Jeff; Ciccarone, Daniel

    2018-05-16

    Internationally, overdose is the primary cause of death among people injecting drugs. However, since 2001, heroin-related overdose deaths in the United States (US) have risen sixfold, paralleled by a rise in the death rate attributed to synthetic opioids, particularly the fentanyls. This paper considers the adaptations some US heroin injectors are making to protect themselves from these risks. Between 2015 and 2016, a team of ethnographers collected data through semi-structured interviews and observation captured in field notes and video recording of heroin preparation/consumption. Ninety-one current heroin injectors were interviewed (Baltimore, n = 22; Chicago, n = 24; Massachusetts and New Hampshire, n = 36; San Francisco, n = 9). Experience injecting heroin ranged from methods of sampling "heroin" were identified, sometimes used in combination, ranging from non-injecting routes (snorting, smoking or tasting a small amount prior to injection) to injecting a partial dose and waiting. Partial injection took different forms: a "slow shot" where the user injected a portion of the solution in the syringe, keeping the needle in the injection site, and continuing or withdrawing the syringe or a "tester shot" where the solution was divided into separate injections. Other techniques included getting feedback from others using heroin of the same batch or observing those with higher tolerance injecting heroin from the same batch before judging how much to inject themselves. Although a minority of those interviewed described using these drug sampling techniques, there is clearly receptivity among some users to protecting themselves by using a variety of methods. The use of drug sampling as a means of preventing an overdose from injection drug use reduces the quantity absorbed at any one time allowing users to monitor drug strength and titrate their dose accordingly. Given the highly unpredictable potency of the drugs currently being sold as heroin in the US

  9. Numerical consideration for multiscale statistical process control method applied to nuclear material accountancy

    International Nuclear Information System (INIS)

    Suzuki, Mitsutoshi; Hori, Masato; Asou, Ryoji; Usuda, Shigekazu

    2006-01-01

    The multiscale statistical process control (MSSPC) method is applied to clarify the elements of material unaccounted for (MUF) in large scale reprocessing plants using numerical calculations. Continuous wavelet functions are used to decompose the process data, which simulate batch operation superimposed by various types of disturbance, and the disturbance components included in the data are divided into time and frequency spaces. The diagnosis of MSSPC is applied to distinguish abnormal events from the process data and shows how to detect abrupt and protracted diversions using principle component analysis. Quantitative performance of MSSPC for the time series data is shown with average run lengths given by Monte-Carlo simulation to compare to the non-detection probability β. Recent discussion about bias corrections in material balances is introduced and another approach is presented to evaluate MUF without assuming the measurement error model. (author)

  10. 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.

  11. 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.

  12. Why do humans have such a prominent nose? The final result of phylogenesis: a significant reduction of the splanchocranium on account of the neurocranium.

    Science.gov (United States)

    Mladina, Ranko; Skitarelić, Neven; Vuković, Katarina

    2009-09-01

    During the last few decades several authors tried to clarify the anthropological aspects of the shape of the human nose and why it has so emphasized projection. Our hypothesis suggests the essentiality of the role of morphologic changes of the human skull which occurred during the phylogenesis. It seems that erectile posture of the man caused remarkable morphological changes of the skull base shape thus being a part of morphologic evolution. The changes in the shape of the human spine from birth to adulthood show a philogenesis in short: a newborn has an almost flat spine like quadrupeds (except in the sacro-coccigeal region), but the spine gets increasingly bent as the person grows (lumbar lordosis, thoracic kyphosis, cervical lordosis). It is well known that the sphenoidal angle was less emphasized in prehistoric man than in modern man. In addition, the cervical spine position in the gorilla, Neanderthal man and modern man is quite different in terms of anterior inclination. Accordingly, there is a great degree of maxillary and mandible reduction in humans. The same differences can be seen when comparing the skull shapes of gorilla, gibbons, Neanderthals and modern man. A major reason for the maxillary and mandible reduction in humans is that their way of feeding has changed remarkably with time. In lower primates and other animals, nasal function, particularly olfaction, may be essential for day-to day survival. In humans, however, this is less important although both impaired nasal breathing and olfaction may affect the function in the other body organs and, of course, influence the quality of life. Nasal configuration in recent humans seems to be associated with the internal nasal cavity wideness and nasal bridge elevation which just happened because of newly developed physiological needs. The skull base angulation leads directly to obvious changes in splanchocranium on the account of neurocranium, since previous is getting "squeezed", by angulation of the

  13. Research program in reactor core diagnostics with neutron noise methods: Stage 3. Final report

    International Nuclear Information System (INIS)

    Pazsit, I.; Garis, N.S.; Karlsson, J.; Racz, A.

    1997-09-01

    Stage 3 of the program has been executed 96-04-12. The long term goal is to develop noise methods for identification and localization of perturbations in reactor cores. The main parts of the program consist of modelling the noise source, calculation of the space- and frequency dependent transfer function, calculation of the neutron noise via a convolution of the transfer function of the system and the noise source, i.e. the perturbation, and finally finding an inversion or unfolding procedure to determine noise source parameters from the neutron noise. Most previous work is based on very simple (analytical) reactor models for the calculation of the transfer function as well as analytical unfolding methods. The purpose of this project is to calculate the transfer function in a more realistic model as well as elaborating powerful inversion methods that do not require analytical transfer functions. The work in stage 3 is described under the following headlines: Further investigation of simplified models for the calculation of the neutron noise; Further investigation of methods based on neural networks; Further investigation of methods for detecting the vibrations and impacting of detectors; Application of static codes for determination of the neutron noise using the adiabatic approximation

  14. 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'

  15. Method for accounting for macroscopic heterogeneities in reactor material balance generation in fuel cycle simulations

    Energy Technology Data Exchange (ETDEWEB)

    Bagdatlioglu, Cem, E-mail: cemb@utexas.edu; Schneider, Erich

    2016-06-15

    Highlights: • Describes addition of spatially dependent power sharing to a previous methodology. • The methodology is used for calculating the input and output isotopics and burnup. • Generalizes to simulate reactors with strong spatial and flux heterogeneities. • Presents cases where the old approach would not have been sufficient. - Abstract: This paper describes the addition of spatially dependent power sharing to a methodology used for calculating the input and output isotopics and burnup of nuclear reactors within a nuclear fuel cycle simulator. Neutron balance and depletion calculations are carried out using pre-calculated fluence-based libraries. These libraries track the transmutation and neutron economy evolution of unit masses of nuclides available in input fuel. The work presented in the paper generalizes the method to simulate reactors that contain more than one type of fuel as well as strong spatial and flux heterogeneities, for instance breeders with a driver–blanket configuration. To achieve this, spatial flux calculations are used to determine the fluence-dependent relative average fluxes inside macroscopic spatial regions. These fluxes are then used to determine the average power of macroscopic spatial regions as well as to more accurately calculate region-specific transmutation rates. The paper presents several cases where the fluence based approach alone would not have been sufficient to determine results.

  16. A semi-analytical method to evaluate the dielectric response of a tokamak plasma accounting for drift orbit effects

    Science.gov (United States)

    Van Eester, Dirk

    2005-03-01

    A semi-analytical method is proposed to evaluate the dielectric response of a plasma to electromagnetic waves in the ion cyclotron domain of frequencies in a D-shaped but axisymmetric toroidal geometry. The actual drift orbit of the particles is accounted for. The method hinges on subdividing the orbit into elementary segments in which the integrations can be performed analytically or by tabulation, and it relies on the local book-keeping of the relation between the toroidal angular momentum and the poloidal flux function. Depending on which variables are chosen, the method allows computation of elementary building blocks for either the wave or the Fokker-Planck equation, but the accent is mainly on the latter. Two types of tangent resonance are distinguished.

  17. 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).

  18. 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).

  19. 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

  20. 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.

  1. Search for supersymmetry in dileptonic final states with jets and missing transverse energy with the JZB method at CMS

    Energy Technology Data Exchange (ETDEWEB)

    Feld, Lutz; Schulte, Jan-Frederik; Teroerde, Marius [I. Physikalisches Institut B, RWTH Aachen University (Germany)

    2016-07-01

    Supersymmetry (SUSY) is a popular extension of the Standard Model of particle physics, as it would solve a variety of problems in modern physics. In the model considered in the presented analysis, a possible final state contains jets as well as the stable lightest supersymmetric particle (LSP), which is produced together with a leptonically decaying Z boson. Thus, the signal is characterized by two same-flavour opposite-sign leptons, missing transverse energy (MET) and the presence of two or more jets. An important background for this search is the Drell-Yan process with additional jets, as it has a similar event topology. In contrast to SUSY events, Drell-Yan events only contain instrumental MET. Therefore, the variable ''jet-Z balance'' (JZB), which takes the transverse momentum of the Z boson and the hadronic recoil into account, is distributed differently for Drell-Yan and SUSY events. This allows the definition of a signal depleted control region which is used to predict the Drell-Yan background. The JZB method was successfully used in several analyses at √(s)=7-8 TeV. This talk shows the current progress towards its application on the dataset collected at √(s)=13 TeV.

  2. 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

  3. 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

  4. The differences that methods make: Cross-border power flows and accounting for carbon emissions from electricity use

    International Nuclear Information System (INIS)

    Jiusto, Scott

    2006-01-01

    How much carbon was emitted due to consumption of electricity in each US state in 1999? This paper presents three alternative methods for answering this question, each of which is conceptually sound and sums to the same national total, yet each produces very different estimates of individual state emissions. These differences result from alternative assumptions taken to account for emissions associated with interstate electricity trade-power, and hence emissions, produced in one state but consumed in another. The methods described here demonstrate large effects that alternative methodological choices can have on our understanding of a state's carbon emissions levels, and on the incentive structures for states to enact supply and/or demand-side carbon reduction policies. Of the three methodologies, one is characteristic of standard carbon emissions accounting practice, one of life-cycle assessment, and one is an integrated approach, of which I argue that it is superior because it registers state carbon emissions change arising from change in both electricity production and consumption, thus creating incentive for states to enact a full range of progressive energy policies. Though developed here at the state scale, the issues engaged are relevant to carbon analysis and policy formation at scales ranging from the local to the international

  5. Construction and Demolition Debris 2014 US Final Disposition Estimates Using the CDDPath Method

    Data.gov (United States)

    U.S. Environmental Protection Agency — Estimates of the final amount and final disposition of materials generated in the Construction and Demolition waste stream measured in total mass of each material....

  6. A Post-Final Assignment for the Methods Course: Providing an Incentive to Professional Growth for Future Teachers.

    Science.gov (United States)

    Bentley, Michael L.

    This paper describes J. Rosengren's post-final assignment and M. Harmin's truth signs activity that were incorporated into a secondary science methods course for preservice teachers. The strength of the post-final assignment is that it is a strategy for extending student learning past the end of a course and even beyond the initial teaching…

  7. 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.

  8. 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.

  9. 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

  10. Process Accounting

    OpenAIRE

    Gilbertson, Keith

    2002-01-01

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

  11. 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

  12. 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

  13. A Two-Step Method to Identify Positive Deviant Physician Organizations of Accountable Care Organizations with Robust Performance Management Systems.

    Science.gov (United States)

    Pimperl, Alexander F; Rodriguez, Hector P; Schmittdiel, Julie A; Shortell, Stephen M

    2018-06-01

    To identify positive deviant (PD) physician organizations of Accountable Care Organizations (ACOs) with robust performance management systems (PMSYS). Third National Survey of Physician Organizations (NSPO3, n = 1,398). Organizational and external factors from NSPO3 were analyzed. Linear regression estimated the association of internal and contextual factors on PMSYS. Two cutpoints (75th/90th percentiles) identified PDs with the largest residuals and highest PMSYS scores. A total of 65 and 41 PDs were identified using 75th and 90th percentiles cutpoints, respectively. The 90th percentile more strongly differentiated PDs from non-PDs. Having a high proportion of vulnerable patients appears to constrain PMSYS development. Our PD identification method increases the likelihood that PD organizations selected for in-depth inquiry are high-performing organizations that exceed expectations. © Health Research and Educational Trust.

  14. 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

  15. 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.

  16. 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.

  17. Improved accountability method for measuring enriched uranium in H-Canyon dissolver solution at the Savannah River Site

    International Nuclear Information System (INIS)

    Maxwell, S.L. III; Satkowski, J.; Mahannah, R.N.

    1992-01-01

    At the Savannah River Site (SRS), accountability measurement of enriched uranium dissolved in H-Canyon is performed using isotope dilution mass spectrometry (IDMS). In the IDMS analytical method, a known quantity of uranium 233 is added to the sample solution containing enriched uranium and fission products. The resulting uranium mixture must first be purified using a separation technique in the shielded analytical(''hot'') cells to lower radioactivity levels by removing fission products. Following this purification, the sample is analyzed by mass spectrometry to determine the total uranium content and isotopic abundance. The magnitude of the response of each uranium isotope in the sample solution and the response of the U 233 spike is measured. By ratioing these responses, relative to the known quantity of the U 233 spike, the uranium content can be determined. A hexane solvent extraction technique, used for years at SRS to remove fission products prior to the mass spectrometry analysis of uranium, has several problems. The hexone method is tedious, requires additional sample clean-up after the purified sample is removed from the shielded cells and requires the use of Resource Conservation and Recovery Act (RCRA)-listed hazardous materials (hexone and chromium compounds). A new high speed separation method that enables a rapid removal of fission products in a shielded cells environment has been developed by the SRS Central Laboratory to replace the hexone method. The new high speed column extraction chromatography technique employs applied vacuum and columns containing tri (2-ethyl-hexyl) phosphate (TEHP) solvent coated on a small particle inert support (SM-7 Bio Beads). The new separation is rapid, user friendly, eliminates the use of the RCA-listed hazardous chemicals and reduces the amount of solid waste generated by the separation method. 2 tabs. 4 figs

  18. 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

  19. Increased component safety through improved methods for residual stress analysis. Subprojects. Consideration of real component geometries (phase 1). Final report

    International Nuclear Information System (INIS)

    Nau, Andreas; Scholtes, B.

    2014-01-01

    -axial plane stress states were taken into account in this study. In the case of component's edges minor influences on the calculated stresses could be observed using standard calibration coefficients. Thus, a specific calibration is not considered necessary. The effects on shoulders could be assessed analogously. In the case of the claddings a remarkable influence could only be observed, if their thickness is below 2 mm. Essential benefits were reached through pre-experiments. As a consequence, the experimental execution was improved in terms of the material removal technique. The experimental data preparation was investigated in addition, which lead to the approach not to condition the experimental strains but rather the calculated stresses. This method is important for the experiments of phase 2 within this project. As a consequence of a successful project, the present knowledge base will be considerably improved and will be available for various engineering fields. Especially, the quantitative consideration of real residual stress states for optimized component designs will be feasible and finally the consequences of residual stresses an the component's safety, which are used in nuclear facilities, can be evaluated. The findings of the first numerical and theoretical research period (phase 1) at Kassel University are documented in this report.

  20. Quality assurance methods and procedures for accepting radioactive waste for final storage

    International Nuclear Information System (INIS)

    Wenger, R.

    1992-01-01

    The concept of quality assurance for the final storage of radioactive materials is presented together with the procedure, characterisation, procedural development and documentation involved. Other topics include the assessment of the material to find its suitability for final storage and the tests for transport. 4 figs., 9 refs

  1. STAR facility tritium accountancy

    International Nuclear Information System (INIS)

    Pawelko, R. J.; Sharpe, J. P.; Denny, B. J.

    2008-01-01

    The Safety and Tritium Applied Research (STAR) facility has been established to provide a laboratory infrastructure for the fusion community to study tritium science associated with the development of safe fusion energy and other technologies. STAR is a radiological facility with an administrative total tritium inventory limit of 1.5 g (14,429 Ci) [1]. Research studies with moderate tritium quantities and various radionuclides are performed in STAR. Successful operation of the STAR facility requires the ability to receive, inventory, store, dispense tritium to experiments, and to dispose of tritiated waste while accurately monitoring the tritium inventory in the facility. This paper describes tritium accountancy in the STAR facility. A primary accountancy instrument is the tritium Storage and Assay System (SAS): a system designed to receive, assay, store, and dispense tritium to experiments. Presented are the methods used to calibrate and operate the SAS. Accountancy processes utilizing the Tritium Cleanup System (TCS), and the Stack Tritium Monitoring System (STMS) are also discussed. Also presented are the equations used to quantify the amount of tritium being received into the facility, transferred to experiments, and removed from the facility. Finally, the STAR tritium accountability database is discussed. (authors)

  2. Sustainable refurbishment of exterior walls and building facades. Final report, Part A - Methods and recommendations

    Energy Technology Data Exchange (ETDEWEB)

    Hakkinen, T. (ed.)

    2012-11-01

    This report is the final report of Sustainable refurbishment of building facades and exterior walls (SUSREF). SUSREF project was a collaborative (small/medium size) research project within the 7th Framework Programme of the Commission and it was financed under the theme Environment (including climate change) (Grant agreement no. 226858). The project started in October 1st 2009 and ended in April 30th 2012. The project included 11 partners from five countries. SUSREF developed sustainable concepts and technologies for the refurbishment of building facades and external walls. This report together with SUSREF Final report Part B and SUSREF Final Report Part C introduce the main results of the project. Part A focuses on methodological issues. The descriptions of the concepts and the assessment results of the developed concepts are presented in SUSREF Final report part B (generic concepts) and SUSREF Final report Part C (SME concepts). (orig.)

  3. 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

  4. Final disposal of spent nuclear fuel-geological, hydrogeological and geophysical methods for site characterization

    International Nuclear Information System (INIS)

    Ahlbom, K.; Carlsson, L.; Olsson, O.

    1983-05-01

    Investigations for the siting of a final repository for high-level radioactive waste are currently being conducted in crystalline rock formations in Sweden. A repository will be located at a depth of about 500 m, and investigations are being carried out in drill holes to below that level. A standard program has been established for the site investigations, comprising a number of phases: 1. General reconnaissance for selection of study site 2. Detailed investigation on the ground surface 3. Depth investigation in drill holes 4. Evaluation and modelling 1. Includes geological and geophysical reconnaissance measurements and drilling of one deep drill hole 2. includes surface and depth investigation within an area of approximately 4-8 km 2 . The surface investigations consist of geophysical measurements including electrical resistivity, magnetization, induced polarization and seismic measurements, and yeild informatin on the composition and fracturing of the bedrock in the superficial parts of the study sites. Mapping of the superficial parts of the bedrock are concluded with short percussion and core drillholes down to 150-250 metres in order to determine the dip and character of fracture zones and rock boundaries. 3. Comprises core drilling to vertical depths of about 600 m, core mapping geophysical well-logging and different hydraulic downhole measurements. In core mapping, the emphasis is placed on fracture characterization of the core. The geophysical logging includes three resistivity methods, natural gamma, induced polarization, spontaneous potential and temperature, salinity, pH and Eh of the drill hole fluid. The hydraulic measurements include: measurements of hydraulic conductivity by single-hole and cross-hole testing, determination of the hydraulic fracture frequency and determination of groundwater head at different levels in the bedrock. (G.B.)

  5. 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

  6. Radiative transfer equation accounting for rotational Raman scattering and its solution by the discrete-ordinates method

    International Nuclear Information System (INIS)

    Rozanov, Vladimir V.; Vountas, Marco

    2014-01-01

    Rotational Raman scattering of solar light in Earth's atmosphere leads to the filling-in of Fraunhofer and telluric lines observed in the reflected spectrum. The phenomenological derivation of the inelastic radiative transfer equation including rotational Raman scattering is presented. The different forms of the approximate radiative transfer equation with first-order rotational Raman scattering terms are obtained employing the Cabannes, Rayleigh, and Cabannes–Rayleigh scattering models. The solution of these equations is considered in the framework of the discrete-ordinates method using rigorous and approximate approaches to derive particular integrals. An alternative forward-adjoint technique is suggested as well. A detailed description of the model including the exact spectral matching and a binning scheme that significantly speeds up the calculations is given. The considered solution techniques are implemented in the radiative transfer software package SCIATRAN and a specified benchmark setup is presented to enable readers to compare with own results transparently. -- Highlights: • We derived the radiative transfer equation accounting for rotational Raman scattering. • Different approximate radiative transfer approaches with first order scattering were used. • Rigorous and approximate approaches are shown to derive particular integrals. • An alternative forward-adjoint technique is suggested as well. • An additional spectral binning scheme which speeds up the calculations is presented

  7. 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

  8. 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

  9. Energy accountancy

    International Nuclear Information System (INIS)

    Boer, G.A. de.

    1981-01-01

    G.A. de Boer reacts to recently published criticism of his contribution to a report entitled 'Commentaar op het boek 'Tussen Kernenergie en Kolen. Een Analyse' van ir. J.W. Storm van Leeuwen' (Commentary on the book 'Nuclear Energy versus Coal. An Analysis by ir. J.W. Storm van Leeuwen), published by the Dutch Ministry of Economic Affairs. The contribution (Appendix B) deals with energy analyses. He justifies his arguments for using energy accountancy for assessing different methods of producing electricity, and explains that it is simply an alternative to purely economic methods. The energy conversion yield (ratio of energy produced to energy required) is tabulated for different sources. De Boer emphasises that his article purposely discusses among other things, definitions, forms of energy, the limits of the systems, the conversion of money into energy and the definition of the energy yield at length, in order to prevent misunderstandings. (C.F.)

  10. 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

  11. Long-term integrity of waste package final closure for HLW geological disposal, (2). Applicability of TIG welding method to overpack final closure

    International Nuclear Information System (INIS)

    Asano, Hidekazu; Sawa, Shuusuke; Aritomi, Masanori

    2005-01-01

    Overpack, a high-level radioactive waste package for geological disposal, seals vitrified waste and in line with Japan's waste management program is required to isolate it from contact with groundwater for 1,000 years. In this study, TIG (Tungsten Inert Gas) welding method, a typical arc welding method and widely used in various industries, was examined for its applicability to seal a carbon steel overpack lid with a thickness of 190 mm. Welding conditions and welding parameters were examined for multi-layer welding in a narrow gap for four different groove depths. Weld joint tests were conducted and weld flaws, macro- and microstructure, and mechanical properties were assessed within tentatively applied criteria for weld joints. Measurement and numerical calculation for residual stress were also conducted and the tendency of residual stress distribution was discussed. These test results were compared with the basic requirements of the welding method for overpack which were pointed out in our first report. It is assessed that the TIG welding method has the potential to provide the necessary requirements to complete the final closure of overpack with a maximum thickness of 190 mm. (author)

  12. Medicare program; revision to accrual basis of accounting policy. Department of Health and Human Services (HHS), Health Care Financing Administration (HCFA). Final rule.

    Science.gov (United States)

    1999-09-27

    Medicare policy provides that payroll taxes that a provider becomes obligated to remit to governmental agencies are included in allowable costs only in the cost reporting period in which payment (upon which the payroll taxes are based) is actually made to an employee. Therefore, for payroll accrued in 1 year but not paid until the next year, the associated payroll taxes are not an allowable cost until the next year. This final rule provides for an exception when payment would be made to the employee in the current year but for the fact that regularly scheduled payment date is after the end of the year. In that case, the rule requires allowance in the current year of accrued taxes on payroll that is accrued through the end of the year but not paid until the beginning of the next year, thus allowing accrued taxes on end-of-the year payroll in the same year that the accrual of the payroll itself is allowed. The effect of this rule is not on the allowability of cost but rather only on the timing of payment; that is, the cost of payroll taxes on end-of-the-year payroll is allowable in the current period rather than in the following period.

  13. 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.

  14. 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

  15. Safeguards for final disposal of spent nuclear fuel. Methods and technologies for the Olkiluoto site

    International Nuclear Information System (INIS)

    Okko, O.

    2003-05-01

    The final disposal of the nuclear material shall introduce new safeguards concerns which have not been addressed previously in IAEA safeguards approaches for spent fuel. The encapsulation plant to be built at the site will be the final opportunity for verification of spent fuel assemblies prior to their transfer to the geological repository. Moreover, additional safety and safeguards measures are considered for the underground repository. Integrated safeguards verification systems will also concentrate on environmental monitoring to observe unannounced activities related to possible diversion schemes at the repository site. The final disposal of spent nuclear fuel in geological formation will begin in Finland within 10 years. After the geological site investigations and according to legal decision made in 2001, the final repository of the spent nuclear fuel shall be located at the Olkiluoto site in Eurajoki. The next phase of site investigations contains the construction of an underground facility, called ONKALO, for rock characterisation purposes. The excavation of the ONKALO is scheduled to start in 2004. Later on, the ONKALO may form a part of the final repository. The plans to construct the underground facility for nuclear material signify that the first safeguards measures, e.g. baseline mapping of the site area, need to take prior to the excavation phase. In order to support the development and implementation of the regulatory control of the final disposal programme, STUK established an independent expert group, LOSKA. The group should support the STUK in the development of the technical safeguards requirements, in the implementation of the safeguards and in the evaluation of the plans of the facility operator. This publication includes four background reports produced by this group. The first of these 'NDA verification of spent fuel, monitoring of disposal canisters, interaction of the safeguards and safety issues in the final disposal' describes the new

  16. Methods for definition of reference conditions for a repository site taking long-term environmental change into account

    Energy Technology Data Exchange (ETDEWEB)

    Ikonen, A.T.K. [Environmental Research and Assessment EnviroCase, Ltd. (Finland)

    2014-07-01

    In a few countries, programmes for disposal of spent nuclear fuel have proceeded into a site-specific phase, and the number of low- and intermediate-level nuclear waste repositories requiring updated state-of-the-art long-term safety assessments is considerable. In this contribution, the approach employed in the Finnish spent fuel disposal programme is analysed and used as an example for a more general methodology for defining reference surface conditions for a site, e.g. to guide selection of representative input data to safety assessments, using spatio-temporal analogues so that long-term environmental changes are taken into account. The contribution incorporates also elements from discussions in the IAEA EMRAS II and MODARIA working groups on addressing the environmental change in the assessments. The legacy of the earlier BIOMASS project is also recognised. Broadly, the methods to be presented include identification of similarity factors (e.g. geological, biological and climate regimes) upon which a reference area can be delineated. Within the reference area, characteristic lines of development and biotopes are identified and described, and these are then used to guide further research and application of literature data to iteratively accumulate adequate understanding of the site conditions and relevant processes at the present and in the future (by projecting further the past and present development lines and biotopes). In this iterative approach, also the intensity of research efforts can be adjusted with the stage of the repository programme, as will be discussed in the complete contribution. Document available in abstract form only. (authors)

  17. 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

  18. 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.

  19. Management Accounting

    OpenAIRE

    John Burns; Martin Quinn; Liz Warren; João Oliveira

    2013-01-01

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

  20. Low-level and narm radioactive wastes. Model documentation: accounting model for PRESTO-EPA-POP, PRESTO-EPA-DEEP, and PRESTO-EPA-BRC. Methodology and users manual. Final report

    International Nuclear Information System (INIS)

    Rogers, V.; Hung, C.

    1987-12-01

    The accounting model was used as a utility model for assessing the cumulative health effects to the general population residing in the downstream regional water basin as a result of the disposal of LLW when a unit response analysis method is used. The utility model is specifically designed to assess the cumulative population health effects in conjunction with the PRESTO-EPA-POP, PRESTO-EPA-BRC, or PRESTO-EPA-DEEP model simply for the purpose of reducing the cost of analysis. Therefore, the assessment of the cumulative population health effects may also be conducted with one of the above appropriate models without the aid of this accounting model

  1. Accounting standards

    NARCIS (Netherlands)

    Stellinga, B.; Mügge, D.

    2014-01-01

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

  2. Accounting outsourcing

    OpenAIRE

    Linhartová, Lucie

    2012-01-01

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

  3. Investigation of the feasibility of an analytical method of accounting for the effects of atmospheric drag on satellite motion

    Science.gov (United States)

    Bozeman, Robert E.

    1987-01-01

    An analytic technique for accounting for the joint effects of Earth oblateness and atmospheric drag on close-Earth satellites is investigated. The technique is analytic in the sense that explicit solutions to the Lagrange planetary equations are given; consequently, no numerical integrations are required in the solution process. The atmospheric density in the technique described is represented by a rotating spherical exponential model with superposed effects of the oblate atmosphere and the diurnal variations. A computer program implementing the process is discussed and sample output is compared with output from program NSEP (Numerical Satellite Ephemeris Program). NSEP uses a numerical integration technique to account for atmospheric drag effects.

  4. 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.)

  5. 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.

  6. 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…

  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. 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. 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.

  10. 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...

  11. 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.

  12. 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

  13. 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

  14. Outline of a method for final storage of low- and medium-active waste from possible Danish power reactors

    International Nuclear Information System (INIS)

    Brodersen, K.; Jensen, J.; Oestergaard, K.

    1977-02-01

    A method is outlined for the final storage of Danish low-and medium-active power reactor waste. The waste drums are contained in large concretre blocks placed just below the ground surface. A plant for storing waste by means of this method is sketched. It consists of a system of reinforced concrete pits with the top level with the ground surface. Each pit measures c. 5 x 5 m and is c. 6 m deep. The pits are envisaged cast with a permanent inside, step-like shuttering of thin steel plates. The volume between the drums will be cast with concrete when a pit is filled. Calculations are given of the construction and running costs. It is estimated that the final storage of reactor wastes is only a small problem regarding economy and space, and also that there is hardly doubt that full safety can be achieved. (B.P.)

  15. 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.

  16. Verification of the Accountability Method as a Means to Classify Radioactive Wastes Processed Using THOR Fluidized Bed Steam Reforming at the Studsvik Processing Facility in Erwin, Tennessee, USA - 13087

    Energy Technology Data Exchange (ETDEWEB)

    Olander, Jonathan [Studsvik Processing Facility Erwin, 151 T.C. Runnion Rd., Erwin, TN 37650 (United States); Myers, Corey [Studsvik, Inc., 5605 Glenridge Drive, Suite 705, Atlanta, GA 30342 (United States)

    2013-07-01

    Studsviks' Processing Facility Erwin (SPFE) has been treating Low-Level Radioactive Waste using its patented THOR process for over 13 years. Studsvik has been mixing and processing wastes of the same waste classification but different chemical and isotopic characteristics for the full extent of this period as a general matter of operations. Studsvik utilizes the accountability method to track the movement of radionuclides from acceptance of waste, through processing, and finally in the classification of waste for disposal. Recently the NRC has proposed to revise the 1995 Branch Technical Position on Concentration Averaging and Encapsulation (1995 BTP on CA) with additional clarification (draft BTP on CA). The draft BTP on CA has paved the way for large scale blending of higher activity and lower activity waste to produce a single waste for the purpose of classification. With the onset of blending in the waste treatment industry, there is concern from the public and state regulators as to the robustness of the accountability method and the ability of processors to prevent the inclusion of hot spots in waste. To address these concerns and verify the accountability method as applied by the SPFE, as well as the SPFE's ability to control waste package classification, testing of actual waste packages was performed. Testing consisted of a comprehensive dose rate survey of a container of processed waste. Separately, the waste package was modeled chemically and radiologically. Comparing the observed and theoretical data demonstrated that actual dose rates were lower than, but consistent with, modeled dose rates. Moreover, the distribution of radioactivity confirms that the SPFE can produce a radiologically homogeneous waste form. The results of the study demonstrate: 1) the accountability method as applied by the SPFE is valid and produces expected results; 2) the SPFE can produce a radiologically homogeneous waste; and 3) the SPFE can effectively control the

  17. Verification of the Accountability Method as a Means to Classify Radioactive Wastes Processed Using THOR Fluidized Bed Steam Reforming at the Studsvik Processing Facility in Erwin, Tennessee, USA - 13087

    International Nuclear Information System (INIS)

    Olander, Jonathan; Myers, Corey

    2013-01-01

    Studsviks' Processing Facility Erwin (SPFE) has been treating Low-Level Radioactive Waste using its patented THOR process for over 13 years. Studsvik has been mixing and processing wastes of the same waste classification but different chemical and isotopic characteristics for the full extent of this period as a general matter of operations. Studsvik utilizes the accountability method to track the movement of radionuclides from acceptance of waste, through processing, and finally in the classification of waste for disposal. Recently the NRC has proposed to revise the 1995 Branch Technical Position on Concentration Averaging and Encapsulation (1995 BTP on CA) with additional clarification (draft BTP on CA). The draft BTP on CA has paved the way for large scale blending of higher activity and lower activity waste to produce a single waste for the purpose of classification. With the onset of blending in the waste treatment industry, there is concern from the public and state regulators as to the robustness of the accountability method and the ability of processors to prevent the inclusion of hot spots in waste. To address these concerns and verify the accountability method as applied by the SPFE, as well as the SPFE's ability to control waste package classification, testing of actual waste packages was performed. Testing consisted of a comprehensive dose rate survey of a container of processed waste. Separately, the waste package was modeled chemically and radiologically. Comparing the observed and theoretical data demonstrated that actual dose rates were lower than, but consistent with, modeled dose rates. Moreover, the distribution of radioactivity confirms that the SPFE can produce a radiologically homogeneous waste form. The results of the study demonstrate: 1) the accountability method as applied by the SPFE is valid and produces expected results; 2) the SPFE can produce a radiologically homogeneous waste; and 3) the SPFE can effectively control the waste package

  18. 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

  19. Projection of Environmental Pollutant Emissions From Different Final Waste Disposal Methods Based on Life Cycle Assessment Studies in Qazvin City

    Directory of Open Access Journals (Sweden)

    Javad Torkashvand

    2015-12-01

    Full Text Available In the current study, the life cycle assessment (LCA method was used to expect the emissions of different environmental pollutants through qualitative and quantitative analyses of solid wastes of Qazvin city in different final disposal methods. Therefore, four scenarios with the following properties considering physical analysis of Qazvin’s solid wastes, the current status of solid waste management in Iran, as well as the future of solid waste management of Qazvin were described. In order to detect the quantity of the solid wastes, the volume-weighted analysis was used and random sampling method was used for physical analysis. Of course, regarding the method of LCA, it contains all stages from solid wastes generation to its disposal. However, since the main aim of this study was final disposal stage, the emissions of pollutants of these stages were ignored. Next, considering the mixture of the solid waste, the amount of pollution stemming from each of final disposal methods from other cities having similar conditions was estimated. The findings of the study showed that weight combination of Qazvin solid wastes is entirely similar to that of other cities. Thus, the results of this study can be applied by decision makers around the country. In scenarios 1 and 2, emission of leachate containing high amounts of COD and BOD is high and also the highest content of nitrate, which can contaminate water and soil resulting in high costs for their management. In scenarios 3 and 4, the amounts of gaseous pollutants, particularly CO2, as well as nitrogen oxides are very high. In conclusion, the LCA methods can effectively contribute to the management of municipal solid wastes (MSW to control environmental pollutants with least expenses.

  20. 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.

  1. 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.

  2. 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.

  3. 准确设置会计科目的意义与方法%The Meaning and Methods of Setting up Accounting Subject Accurately

    Institute of Scientific and Technical Information of China (English)

    刘海; 孙胜

    2013-01-01

      管理会计的产生与发展,是会计发展史上的一次伟大变革,它让会计工作的价值得到了有效地升华。而恰当的设置会计科目,对经济数据进行有效地分类、归集自然成为了会计信息管理的核心工作。本文从准确设置会计科目的重要意义、会计科目设置原则、会计科目设置方法方面进行了论述,为企业财务管理与经济管理提供参考依据。%The origin and development of management accounting is a great change in the history of the accounting development, it gives effective sublimation for the value of the accounting work. Proper setting up accounting subject, effectively sorting and collecting the economic data has become the core work of the accounting information management. This article discussed from the significance, principle and the method of accurately setting up accounting subject, and provided a reference for enterprise financial management and economic management.

  4. Sequencing of megabase plus DNA by hybridization: Method development ENT. Final technical progress report

    Energy Technology Data Exchange (ETDEWEB)

    Crkvenjakov, R.; Drmanac, R.

    1991-01-31

    Sequencing by hybridization (SBH) is the only sequencing method based on the experimental determination of the content of oligonucleotide sequences. The data acquisition relies on the natural process of base pairing. It is possible to determine the content of complementary oligosequences in the target DNA by the process of hybridization with oligonucleotide probes of known sequences.

  5. 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

  6. 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.

  7. Redox speciation of final repository relevant elements using separation methods in combination with ICP mass spectrometry

    International Nuclear Information System (INIS)

    Graser, Carl-Heinrich

    2015-01-01

    The long-term safety assessment for nuclear waste repositories requires a detailed understanding of the chemistry of actinide elements in the geosphere. The development of advanced analytical tools is required to gain detailed insights into actinide redox speciation in a given system. The mobility of radionuclides is mostly determined by the geochemical conditions which control the redox state of radionuclides. Besides the longlived radionuclides plutonium (Pu) and neptunium (Np), which are key elements in high level nuclear waste, iron (Fe) represents a main component in natural systems controlling redox related geochemical processes. Analytical techniques for determining oxidation state distribution for redox sensitive radionuclides and other metal ions often have a lack of sensitivity. The detection limits of these methods (i.e. UV/vis, TRLFS, XANES) are in general in the range of ≥ 10 -6 mol.L -1 . As a consequence ultrasensitive new analytical techniques are required. Capillary electrophoresis (CE) and ion chromatography (IC) are powerful separation methods for metal ions. In the course of this thesis different speciation method for iron, neptunium and plutonium were optimized. With the optimized setup redox speciation analysis of these elements in different samples were done. Furthermore CE hyphenated to inductively coupled plasma sector field mass spectrometry (CE - ICP - SF - MS) was used to measure the redox speciation of Pu (III, IV, V, VI), Np (IV, V, VI) and Fe (II, III) at concentrations lower than 10 -7 mol.L -1 . CE coupling and separation parameters such as sample gas pressure, make up flow rate, capillary position, auxiliary gas flow, as well as the electrolyte system were optimized to obtain the maximum sensitivity. The methodes detection limits are 10 -12 mol.L -1 for Np and Pu. The various oxidation state species of Pu and Np in different samples were separated by application of an acetate based electrolyte system. The separation of Fe (II

  8. 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).

  9. 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.

  10. 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.

  11. 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.

  12. 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

  13. 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.

  14. Nanotechnology and accounting issues

    OpenAIRE

    Abedalqader Rababah

    2017-01-01

    Nanotechnology is a new advanced technology used in the industry. This study conducted an investigation on the literature and highlighted the accounting issues which related to the implement of nanotechnology, especially the change of cost structure and expected solutions for the increasing of indirect costs which need more accurate allocation to the unit of products. Also, this study investigated on the future expected accounting risks for using nanotechnology. Finally, this study will open ...

  15. Method for accounting for γ-γ-coincidences in compu-- ter reconstruction of energy level and γ-transition schemes

    International Nuclear Information System (INIS)

    Burmistrov, V.R.

    1979-01-01

    The principle and program of introduction of data on γ-γ- coincidences into the computer program are described. By analogy with the principle of accounting for γ-line intensities while constructing a system of levels according to the reference levels and γ-line spectrum, the ''leaving'' γ-transitions are introduced as an artificial level parameter. This parameter is a list of γ-lines leaving the given level or the lower levels bound with it. As a result of introducing such parameters, the accounting for the data on γ-γ-coincidences amounts to comparing two tables of numbers: a table of γ-line coincidences (an experimental one) and a table of ''leaving'' γ-transitions of every level. The program arranges the γ-lines in the preset system of equations with regard to the γ-line energies, their intensities and data on γ-γ- coincidences, and excludes consideration of the false levels. The calculation results are printed out in tables [ru

  16. 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.

  17. Methods of statistical calculation of fast reactor core with account of influence of fuel assembly form change in process of campaign and other factors

    International Nuclear Information System (INIS)

    Sorokin, G.A.; Zhukov, A.V.; Bogoslovskaya, G.P.; Sorokin, A.P.

    2000-01-01

    The method of calculation of a temperature field in fast reactor core using criterion equal thermo-technical reliability of subassemblies in various zones throttling taking into account change thermohydraulic characteristics of subassemblies during campaign under influence change form of core, redistribution heat generation, casual any deviation of various parameters is stated. The distribution of the statistical characteristics of a temperature field in subassemblies is calculated on subchannel method with account of an interchannel exchange and feature of influence of deformation on a temperature field in subassemblies using Monte-Carlo method. The results of the calculations show that deformation can have significant influence on a temperature mode of core. It is necessary to make thermohydraulic analysis of core during campaign at a stage of preliminary study of the projects fast reactors. (author)

  18. DIRECTIONS OF IMPROVEMENT AND ORGANISATION OF MANAGEMENT ACCOUNTING BASED ON ABC-COSTING METHOD APPLIED IN MOLDOVAN MANUFACTURING ENTITIES

    OpenAIRE

    Svetlana MIHAILA

    2014-01-01

    The purpose of this article is to describe and present the main features of ABC-costing method, as well as the key elements, such as activities, resources and cost drivers. The article enlarges upon the stages of application of such method in the Moldovan manufacturing businesses and brings forth some examples of internal reports used both for a simple analysis and for management decision-making purposes. The article also focuses on a comparison between the traditional costing methods and ABC...

  19. 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).

  20. 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

  1. 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

  2. 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.

  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. 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.)

  5. 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

  6. 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.

  7. 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.

  8. Size of the coming solar cycle 24 based on Ohl's Precursor Method, final estimate

    Directory of Open Access Journals (Sweden)

    R. P. Kane

    2010-07-01

    Full Text Available In Ohl's Precursor Method (Ohl, 1966, 1976, the geomagnetic activity during the declining phase of a sunspot cycle is shown to be well correlated with the size (maximum sunspot number Rz(max of the next cycle. For solar cycle 24, Kane (2007a used aa(min=15.5 (12-month running mean, which occurred during March–May of 2006 and made a preliminary estimate Rz(max=124±26 (12-month running mean. However, in the next few months, the aa index first increased and then decreased to a new low value of 14.8 in July 2007. With this new low value, the prediction was Rz(max=117±26 (12-month running mean. However, even this proved a false signal. Since then, the aa values have decreased considerably and the last 12-monthly value is 8.7, centered at May 2009. For solar cycle 24, using aa(min=8.7, the latest prediction is, Rz(max=58.0±25.0.

  9. 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.

  10. 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.

  11. 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.

  12. General method to unravel ancient population structures through surnames, final validation on Italian data.

    Science.gov (United States)

    Boattini, Alessio; Lisa, Antonella; Fiorani, Ornella; Zei, Gianna; Pettener, Davide; Manni, Franz

    2012-06-01

    We analyze the geographic location of 77,451 different Italian surnames (17,579,891 individuals) obtained from the lists of telephone subscribers of the year 1993. By using a specific neural network analysis (Self-Organizing Maps, SOMs), we automatically identify the geographic origin of 49,117 different surnames. To validate the methodology, we compare the results to a study, previously conducted, on the same database, with accurate supervised methods. By comparing the results, we find an overlap of 97%, meaning that the SOMs methodology is highly reliable and well traces back the geographic origin of surnames at the time of their introduction (Late Middle Ages/Renaissance in Italy). SOMs results enables one to distinguish monophyletic surnames from polyphyletic ones, that is surnames having had a single geographic and historic origin from those that started to be in use, with an identical spelling, in different locations (respectively, 76.06% and 21.05% of the total). As we are interested in geographic origins, polyphyletic surnames are excluded from further analyses. By comparing the present location of each monophyletic surname to its inferred geographic origin in late Middle Ages/Renaissance, we measure the extent of the migrations having occurred in Italy since that time. We find that the percentage of individuals presently living in the very area where their surname started to be in use centuries ago is extremely variable (ranging from 22.77% to 77.86% according to the province), thus meaning that self-assessed regional identities seldom correspond to the "autochthony" they imply. For example the upper part of the Thyrennian coast (Northern Latium, Tuscany) has a strong identity but few "autochthonous" inhabitants (∼28%) having been a passageway from the North to the South of Italy.

  13. 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...

  14. 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

  15. Using LMDI method to analyze the change of China's industrial CO2 emissions from final fuel use: An empirical analysis

    International Nuclear Information System (INIS)

    Liu Lancui; Fan Ying; Wu Gang; Wei Yiming

    2007-01-01

    Based on time series decomposition of the Log-Mean Divisia Index (LMDI), this paper analyzes the change of industrial carbon emissions from 36 industrial sectors in China over the period 1998-2005. The changes of industrial CO 2 emission are decomposed into carbon emissions coefficients of heat and electricity, energy intensity, industrial structural shift, industrial activity and final fuel shift. Our results clearly show that raw chemical materials and chemical products, nonmetal mineral products and smelting and pressing of ferrous metals account for 59.31% of total increased industrial CO 2 emissions. The overwhelming contributors to the change of China's industrial sectors' carbon emissions in the period 1998-2005 were the industrial activity and energy intensity; the impact of emission coefficients of heat and electricity, fuel shift and structural shift was relatively small. Over the year 1998-2002, the energy intensity change in some energy-intensive sectors decreased industrial emissions, but increased emissions over the period 2002-2005. The impact of structural shift on emissions have varied considerably over the years without showing any clear trend, and the final fuel shift increased industrial emissions because of the increase of electricity share and higher emissions coefficient. Therefore, raw chemical materials and chemical products, nonmetal mineral products and smelting and pressing of ferrous metals should be among the top priorities for enhancing energy efficiency and driving their energy intensity close to the international advanced level. To some degree, we should reduce the products waste of these sectors, mitigate the growth of demand for their products through avoiding the excessive investment highly related to these sectors, increasing imports or decreasing the export in order to avoid expanding their share in total industrial value added. However, all these should integrate economic growth to harmonize industrial development and CO 2

  16. 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.

  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. A phylogenetic method to perform genome-wide association studies in microbes that accounts for population structure and recombination.

    Directory of Open Access Journals (Sweden)

    Caitlin Collins

    2018-02-01

    Full Text Available Genome-Wide Association Studies (GWAS in microbial organisms have the potential to vastly improve the way we understand, manage, and treat infectious diseases. Yet, microbial GWAS methods established thus far remain insufficiently able to capitalise on the growing wealth of bacterial and viral genetic sequence data. Facing clonal population structure and homologous recombination, existing GWAS methods struggle to achieve both the precision necessary to reject spurious findings and the power required to detect associations in microbes. In this paper, we introduce a novel phylogenetic approach that has been tailor-made for microbial GWAS, which is applicable to organisms ranging from purely clonal to frequently recombining, and to both binary and continuous phenotypes. Our approach is robust to the confounding effects of both population structure and recombination, while maintaining high statistical power to detect associations. Thorough testing via application to simulated data provides strong support for the power and specificity of our approach and demonstrates the advantages offered over alternative cluster-based and dimension-reduction methods. Two applications to Neisseria meningitidis illustrate the versatility and potential of our method, confirming previously-identified penicillin resistance loci and resulting in the identification of both well-characterised and novel drivers of invasive disease. Our method is implemented as an open-source R package called treeWAS which is freely available at https://github.com/caitiecollins/treeWAS.

  19. A non-Hertzian method for solving wheel-rail normal contact problem taking into account the effect of yaw

    Science.gov (United States)

    Liu, Binbin; Bruni, Stefano; Vollebregt, Edwin

    2016-09-01

    A novel approach is proposed in this paper to deal with non-Hertzian normal contact in wheel-rail interface, extending the widely used Kik-Piotrowski method. The new approach is able to consider the effect of the yaw angle of the wheelset against the rail on the shape of the contact patch and on pressure distribution. Furthermore, the method considers the variation of profile curvature across the contact patch, enhancing the correspondence to CONTACT for highly non-Hertzian contact conditions. The simulation results show that the proposed method can provide more accurate estimation than the original algorithm compared to Kalker's CONTACT, and that the influence of yaw on the contact results is significant under certain circumstances.

  20. Measurement and account method for the available standing time of a smoke screen applying the diffusion equation

    Energy Technology Data Exchange (ETDEWEB)

    Chen-Guang, Zhu; Gong-Pei, Pan; Xiao-Yun, Wu; Hua, Guan [308, School of Chemical Engineering, Nanjing University of Science and Technology, 210094 (China)

    2006-06-15

    The available shielding area of a smoke screen is an important parameter to evaluate its protection capability. It varies with time according to a parabola equation, which could be obtained by the diffusion equation and a few measured data. The available standing time which could satisfy the request of rating area can be calculated. The process of deriving the equation, the experimental procedure and the method of data collecting and processing is presented in detail in this paper. The calculated result is compared with engineering experience to verify the method. (Abstract Copyright [2006], Wiley Periodicals, Inc.)

  1. 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)

    1998-12-31

    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.

  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. 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.

  5. 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.

  6. 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

  7. Method of determining coking temperature of coke. [Experimental method of determining final coking temperature using a small sample and calibration graph

    Energy Technology Data Exchange (ETDEWEB)

    Mel' nichuk, A.Yu.; Bondarenko, A.K.; Fialkov, B.S.; Khegay, L.U.; Khvan, L.A.; Muzyzhuk, V.D.; Zakharov, A.G.; Zelenskiy, V.P.

    1985-01-01

    The coking temperature of coke should be determined from the magnitude of the ionization current of the medium during heating (3/sup 0//min) of a coke sample (2 g, fraction < 0.2 mm) in an oxidation medium with air supply (1 1/min). The coking temperature is determined from the maximum magnitude of current using a graduated graph constructed during analysis of coke samples obtained with different final coking temperatures. The discrepancy between the established coking temperature and that defined from the proposed method is 8-19/sup 0/, and that defined from electrical resistance of coke is 26-43/sup 0/. In addition to high accuracy, this method reduces the time outlays for making the analysis.

  8. A New Multidisciplinary Design Optimization Method Accounting for Discrete and Continuous Variables under Aleatory and Epistemic Uncertainties

    Directory of Open Access Journals (Sweden)

    Hong-Zhong Huang

    2012-02-01

    Full Text Available Various uncertainties are inevitable in complex engineered systems and must be carefully treated in design activities. Reliability-Based Multidisciplinary Design Optimization (RBMDO has been receiving increasing attention in the past decades to facilitate designing fully coupled systems but also achieving a desired reliability considering uncertainty. In this paper, a new formulation of multidisciplinary design optimization, namely RFCDV (random/fuzzy/continuous/discrete variables Multidisciplinary Design Optimization (RFCDV-MDO, is developed within the framework of Sequential Optimization and Reliability Assessment (SORA to deal with multidisciplinary design problems in which both aleatory and epistemic uncertainties are present. In addition, a hybrid discrete-continuous algorithm is put forth to efficiently solve problems where both discrete and continuous design variables exist. The effectiveness and computational efficiency of the proposed method are demonstrated via a mathematical problem and a pressure vessel design problem.

  9. The accounting methods of the "Opera del Duomo" of Orvieto, from its origins to the 16th century statute reform: single or double-entry bookkeeping?

    Directory of Open Access Journals (Sweden)

    Libero Mario Mari

    2014-12-01

    Full Text Available The “Opera del Duomo” is the institution, still in existence, which was responsible for the construction of the cathedral in Orvieto. Over the centuries there have been many changes to its structure, in part due to continual conflict between the public administration and religious organizations. In accordance with the interpretation of the development of accounting as a result of its historical context, and, in particular, its organizational structure, this paper aims, through an analysis of the accounting registers and books of the Opera, to investigate “if” and “when” it is possible to observe the introduction of the double-entry bookkeeping method, and its role and function in the Opera’s structure.

  10. 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.

  11. Accounting for center in the Early External Cephalic Version trials: an empirical comparison of statistical methods to adjust for center in a multicenter trial with binary outcomes.

    Science.gov (United States)

    Reitsma, Angela; Chu, Rong; Thorpe, Julia; McDonald, Sarah; Thabane, Lehana; Hutton, Eileen

    2014-09-26

    Clustering of outcomes at centers involved in multicenter trials is a type of center effect. The Consolidated Standards of Reporting Trials Statement recommends that multicenter randomized controlled trials (RCTs) should account for center effects in their analysis, however most do not. The Early External Cephalic Version (EECV) trials published in 2003 and 2011 stratified by center at randomization, but did not account for center in the analyses, and due to the nature of the intervention and number of centers, may have been prone to center effects. Using data from the EECV trials, we undertook an empirical study to compare various statistical approaches to account for center effect while estimating the impact of external cephalic version timing (early or delayed) on the outcomes of cesarean section, preterm birth, and non-cephalic presentation at the time of birth. The data from the EECV pilot trial and the EECV2 trial were merged into one dataset. Fisher's exact method was used to test the overall effect of external cephalic version timing unadjusted for center effects. Seven statistical models that accounted for center effects were applied to the data. The models included: i) the Mantel-Haenszel test, ii) logistic regression with fixed center effect and fixed treatment effect, iii) center-size weighted and iv) un-weighted logistic regression with fixed center effect and fixed treatment-by-center interaction, iv) logistic regression with random center effect and fixed treatment effect, v) logistic regression with random center effect and random treatment-by-center interaction, and vi) generalized estimating equations. For each of the three outcomes of interest approaches to account for center effect did not alter the overall findings of the trial. The results were similar for the majority of the methods used to adjust for center, illustrating the robustness of the findings. Despite literature that suggests center effect can change the estimate of effect in

  12. Synthesis of budgeting and accounting standard method for «responsibility centers» as information engineering base of operating activities of enterprise

    Directory of Open Access Journals (Sweden)

    I.A. Herasymovych

    2016-07-01

    Full Text Available Market conditions have caused the necessity of introduction at Ukrainian enterprises such a new economic mechanism as financial engineering based on the new approach of synthesis budgeting, «responsibility centers» and managerial accounting by the statutory method in the option of «Direct-costing» (direct costs. The new register «Report of the responsibility center about the work of the pair» which is created in direct costs, is offered for controlling of indexes of the proven budgets about their actual implementation. The main results of the research are: the clear definition of «centers of responsibility» and liability of managers for each item of estimates (budget; the creation of the accounting data signal system about the deviations from standards and changing of the budget norms; the development of operational, accounting records for daily cost accounting; the development of the graphs of document flow on each «responsibility center», which will provide the drafting of internal reporting for implementation of informational indicators, which give an opportunity to evaluate and to control, to predict and to plan the «responsibility centers» activity of an enterprise and also of some of its managers. Scientific novelty and practical value lie in the capacity of «Direct-costing» in terms of financial engineering: 1 it provides rapid determination of budget implementation and the actual cost of production; 2 it allows to determine the «break-even point» which enables to regulate it by options for varying the direct costs or volume and price for selling; 3 according to this method there is no necessity to allocate managerial fixed costs for types of products, as we cannot include them into the results of an enterprise activity.

  13. 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...

  14. 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

  15. 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

  16. 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

  17. 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.

  18. 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.

  19. 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

  20. 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.

  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. 'I felt a little bubbly in my tummy': eliciting pre-schoolers' accounts of their health visit using a computer-assisted interview method.

    Science.gov (United States)

    Bokström, P; Fängström, K; Calam, R; Lucas, S; Sarkadi, A

    2016-01-01

    In the health care services, children's rights to participate in all matters that concern them are considered important. However, in practice this can be challenging with young children. In My Shoes (IMS) is a computer-assisted interview tool developed to help children talk about their experiences. The aim of the study was to evaluate the IMS' ability to elicit pre-schoolers' subjective experiences and accurate accounts of a routine health visit as well as the children's engagement in the interview process. Interviews were conducted with 23 children aged 4-5 years, 2-4 weeks after their health visit. The interviews were transcribed verbatim and analysed using a method inspired by Content Analysis to evaluate IMS's ability to elicit accounts about subjective experiences. Accurate accounts were assessed by comparing the transcribed interviews with the filmed visits at the child health centre. The children's engagement was defined by the completion and length of the interviews, and the children's interaction with the software. All children gave accounts about their subjective experiences, such as their emotional state during the visit, available toys or rewards they received. All children related to the correct event, they all named at least one person who was present and 87% correctly named at least one examination procedure. The majority of children (91%) completed the interview, which lasted 17-39 min (M = 24), and 96% interacted with the IMS software. IMS was feasible to help children describe their health care experiences, in both detail and depth. The children interacted with the software and maintained their interest for an extended period of time. © 2015 John Wiley & Sons Ltd.

  3. 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

  4. 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.

  5. 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

  6. Design Accountability

    DEFF Research Database (Denmark)

    Koskinen, Ilpo; Krogh, Peter

    2015-01-01

    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....... 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...

  7. Creative Accounting Practices in Nigerian Banks

    African Journals Online (AJOL)

    gold

    banks is to boost the market value of shares; users of accounting information are adversely .... Creative accounting methods are noteworthy because they remain in use as ..... accounting statements to attract investors; this creation of accounts.

  8. 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)

  9. 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

  10. Methods for estimation and enhancing of resistance of pressure vessel materials to fracture at different stages of service taking into account actual dimensions of the construction

    International Nuclear Information System (INIS)

    Pokrovsky, V.V.; Ivanchenko, A.G.

    1998-01-01

    In the present report a method is proposed for assessment of cracked materials fracture toughness over a wide range of temperatures taking into account the size-effect of structural elements. The procedure proposed was evaluated on specimens of different thicknesses (25... 150 mm) and geometries from the parent metal and welded joint metal of the WWER-Type nuclear reactor pressure vessels of different classes of strength. The method of enhancing of fracture resistance of pressure vessel materials has been develop which is based on warm prestressing of materials with cracks. The stability of the favourable effect of the warm prestressing has been, investigated and shown for the above steels after their long term (to 24000 hours) keeping under static loading and temperature of 350 deg C, under different conditions of cyclic loading, corrosive action. A model and calculation procedure are proposed for predicting the influence of thermomechanical loading conditions on the resistance of reactor steels to brittle fracture. (authors)

  11. Method of taking into account meson and quark-gluon degrees of freedom in hadron-hadron interactions at low and intermediate energies. Application to NN scattering

    International Nuclear Information System (INIS)

    Safronov, A.N.

    1983-01-01

    A system of nonsingular integral equations is formulated for the calculation of hadron-hadron partial amplitudes in the low-and intermediate-energy range taking into account meson and quark-gluon degrees of freedom. The quark-gluon degrees of freedom are included in the framework of the composite-quark-bag model, and the meson degrees of freedom are treated by the methods of the relativistic quantum field theory. It is shown that including the quark-gluon degrees of freedom leads to suppression of meson exchange effects, mostly of heavy meson (rho, ω) exchanges. The method has been applied to the calculation of the 3 S 1 , 1 S 0 , 3 P 0 , 3 P 1 , and 1 P 1 phase shifts for the nucleon-nucleon scattering at the incident nucleon energies T=0-1050 MeV, as well as to the S-wave scattering lengths and effective radii

  12. Comparative study of the methods used for treatment and final disposal of sewage sludge in European countries.

    Science.gov (United States)

    Kelessidis, Alexandros; Stasinakis, Athanasios S

    2012-06-01

    Municipal wastewater treatment results to the production of large quantities of sewage sludge, which requires proper and environmentally accepted management before final disposal. In European Union, sludge management remains an open and challenging issue for the Member States as the relative European legislation is fragmentary and quite old, while the published data concerning sludge treatment and disposal in different European countries are often incomplete and inhomogeneous. The main objective of the current study was to outline the current situation and discuss future perspectives for sludge treatment and disposal in EU countries. According to the results, specific sludge production is differentiated significantly between European countries, ranging from 0.1 kg per population equivalent (p.e.) and year (Malta) to 30.8 kg per p.e. and year (Austria). More stringent legislations comparing to European Directive 86/278/EC have been adopted for sludge disposal in soil by several European countries, setting lower limit values for heavy metals as well as limit values for pathogens and organic micropollutants. A great variety of sludge treatment technologies are used in EU countries, while differences are observed between Member States. Anaerobic and aerobic digestion seems to be the most popular stabilization methods, applying in 24 and 20 countries, respectively. Mechanical sludge dewatering is preferred comparing to the use of drying beds, while thermal drying is mainly applied in EU-15 countries (old Member States) and especially in Germany, Italy, France and UK. Regarding sludge final disposal, sludge reuse (including direct agricultural application and composting) seems to be the predominant choice for sludge management in EU-15 (53% of produced sludge), following by incineration (21% of produced sludge). On the other hand, the most common disposal method in EU-12 countries (new Member States that joined EU after 2004) is still landfilling. Due to the obligations

  13. 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

  14. 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.

  15. Teaching experience of final clinical practice by Chinese pharmacy major students based on the method combined by the learning-guiding teaching method and CAI teaching method

    Directory of Open Access Journals (Sweden)

    Wang Shougang

    2017-01-01

    Full Text Available On the gradual implementation of the new medical education reform and thoroughly applying the Educational Development Plan and the Health Care System Reform, the teaching mode of medical discipline will be changed gradually by following the law of medical education and meeting the need to boost the medical education reform. Meanwhile, the changing life-style prompts the traditional dispensing mode for Chinese traditional medicine to various modes. This changing put forward higher requirement for medicine- related professionals During the process of Chinese medicine teaching, the only method which can fulfill the new need for graduates of Chinese medicine and qualified medicine personals is to change the traditional teaching mode to the new ones which can arose the enthusiasm of working and learning by the traditional medicine students.

  16. [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.

  17. 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

  18. A quasi steady state method for solving transient Darcy flow in complex 3D fractured networks accounting for matrix to fracture flow

    Science.gov (United States)

    Nœtinger, B.

    2015-02-01

    Modeling natural Discrete Fracture Networks (DFN) receives more and more attention in applied geosciences, from oil and gas industry, to geothermal recovery and aquifer management. The fractures may be either natural, or artificial in case of well stimulation. Accounting for the flow inside the fracture network, and accounting for the transfers between the matrix and the fractures, with the same level of accuracy is an important issue for calibrating the well architecture and for setting up optimal resources recovery strategies. Recently, we proposed an original method allowing to model transient pressure diffusion in the fracture network only [1]. The matrix was assumed to be impervious. A systematic approximation scheme was built, allowing to model the initial DFN by a set of N unknowns located at each identified intersection between fractures. The higher N, the higher the accuracy of the model. The main assumption was using a quasi steady state hypothesis, that states that the characteristic diffusion time over one single fracture is negligible compared with the characteristic time of the macroscopic problem, e.g. change of boundary conditions. In that context, the lowest order approximation N = 1 has the form of solving a transient problem in a resistor/capacitor network, a so-called pipe network. Its topology is the same as the network of geometrical intersections between fractures. In this paper, we generalize this approach in order to account for fluxes from matrix to fractures. The quasi steady state hypothesis at the fracture level is still kept. Then, we show that in the case of well separated time scales between matrix and fractures, the preceding model needs only to be slightly modified in order to incorporate these fluxes. The additional knowledge of the so-called matrix to fracture transfer function allows to modify the mass matrix that becomes a time convolution operator. This is reminiscent of existing space averaged transient dual porosity models.

  19. Differential accounts of refugee and resettlement experiences in youth with high and low levels of posttraumatic stress disorder (PTSD) symptomatology: A mixed-methods investigation.

    Science.gov (United States)

    McGregor, Lucy S; Melvin, Glenn A; Newman, Louise K

    2015-07-01

    In recent years there has been increased debate and critique of the focus on psychopathology in general, and posttraumatic stress disorder (PTSD) in particular, as a predominant consequence of the refugee experience. This study was conducted to broaden the conceptualization and examination of the outcomes of the refugee experience by jointly examining how adaptive processes, psychosocial factors, and psychopathology are implicated. A mixed-methods approach was used to specifically examine whether adolescents' (N = 10) accounts of their refugee and resettlement experiences differed according to their level, "high" or "low," of PTSD symptomatology. The superordinate themes of cultural belongingness and identification, psychological functioning, family unit functioning and relationships, and friendships and interpersonal processes, were identified as having particular relevance for the study's participants and in distinguishing between participants with high and low levels of PTSD symptomatology. Findings were characterized by marked differences between adolescents' accounts according to their symptomatology levels, and may thereby inform important avenues for future research as well as clinical prevention and intervention programs with refugee youth. (c) 2015 APA, all rights reserved).

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

    International Nuclear Information System (INIS)

    Christoforidis, Athanasios; Katzos, George; Athanassiou-Metaxa, Miranda; Badouraki, Maria

    2007-01-01

    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 β-thalassaemia major than the G and P method, albeit with a large confidence interval. (orig.)

  1. 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.)

  2. 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.

  3. 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

  4. 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.

  5. 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.

  6. 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

  7. 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

  8. 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…

  9. PLACING ACCOUNTING AMONG SCIENCES

    Directory of Open Access Journals (Sweden)

    Mihai Deju

    2013-12-01

    Full Text Available Framing accounting as a science has been carried out in close connection with the development of knowledge in this field and with the meaning given to this concept of “science”. Recognizing accounting as scientific field by specialists is due to the fact that it features a combination of accounting theory and methods for the development and application of these theories. Accounting is a scientific discipline in the social sciences because: it is a creation of the human being in response to practical needs; it reflects phenomena, activities and social facts; it addresses various groups of users (managers, bankers, shareholders, employees, tax bodies, etc. which are an integral part of society; it offers information necessary to decision-making, most of the times with impact on the behaviour of individuals; it is influenced by the economic, social, legal and political environment, that is by social phenomena.

  10. Examination of Nonchromate Conversion Coatings for Aluminum Armor From Three Final Candidates Using Accelerated Corrosion and Adhesion Test Methods

    National Research Council Canada - National Science Library

    Placzankis, Brian

    2001-01-01

    This study examines the effectiveness of three final candidate nonchromate conversion coatings on aluminum alloys 5083, 7039, and 6061 coated with standard solvent-based Chemical Agent Resistant Coating (CARC) system...

  11. Implementing New Methods of Laser Marking of Items in the Nuclear Material Control and Accountability System at SSC RF-IPPE: An Automated Laser Marking System

    International Nuclear Information System (INIS)

    Regoushevsky, V.I.; Tambovtsev, S.D.; Dvukhsherstnov, V.G.; Efimenko, V.F.; Ilyantsev, A.I.; Russ, G.P. III

    2009-01-01

    For over ten years SSC RF-IPPE, together with the US DOE National Laboratories, has been working on implementing automated control and accountability methods for nuclear materials and other items. Initial efforts to use adhesive bar codes or ones printed (painted) onto metal revealed that these methods were inconvenient and lacked durability under operational conditions. For NM disk applications in critical stands, there is the additional requirement that labels not affect the neutron characteristics of the critical assembly. This is particularly true for the many stainless-steel clad disks containing highly enriched uranium (HEU) and plutonium that are used at SSC RF-IPPE for modeling nuclear power reactors. In search of an alternate method for labeling these disks, we tested several technological options, including laser marking and two-dimensional codes. As a result, the method of laser coloring was chosen in combination with Data Matrix ECC200 symbology. To implement laser marking procedures for the HEU disks and meet all the nuclear material (NM) handling standards and rules, IPPE staff, with U.S. technical and financial support, implemented an automated laser marking system; there are also specially developed procedures for NM movements during laser marking. For the laser marking station, a Zenith 10F system by Telesis Technologies (10 watt Ytterbium Fiber Laser and Merlin software) is used. The presentation includes a flowchart for the automated system and a list of specially developed procedures with comments. Among other things, approaches are discussed for human-factor considerations. To date, markings have been applied to numerous steel-clad HEU disks, and the work continues. In the future this method is expected to be applied to other MC and A items.

  12. 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

  13. 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

  14. Corporate Accounting Policy Efficiency Improvement

    Directory of Open Access Journals (Sweden)

    Elena K. Vorobei

    2013-01-01

    Full Text Available The article is focused on the issues of efficient use of different methods of tax accounting for the optimization of income tax expenses and their consolidation in corporate accounting policy. The article makes reasoned conclusions, concerning optimal selection of depreciation methods for tax and bookkeeping accounting and their consolidation in corporate accounting policy and consolidation of optimal methods of cost recovery in production, considering business environment. The impact of the selected methods on corporate income tax rates and corporate property tax rates was traced and tax recovery was estimated.

  15. 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.

  16. Method of taking into account the meson and quark-gluon degrees of freedom in hadron-hadron interactions at low and intermediate energies. Application to NN scattering

    International Nuclear Information System (INIS)

    Safronov, A.N.

    1983-01-01

    A system of nonsingular integral equations is formulated for calculation of the partial-wave amplitudes of hadron-hadron scattering in the region of low and intermediate energies with allowance for the meson and quark-gluon degrees of freedom. The quark-gluon degrees of freedom are taken into account in the framework of the model of composite quark bags, and the meson degrees of freedom by the methods of relativistic quantum field theory. It is shown that inclusion of the quark-gluon degrees of freedom leads to suppression of meson exchange effects, for the most part exchanges of heavy mesons (rho,ω). The method is applied to the calculation of the 3 S 1 , 1 S 0 , 3 P 0 , 3 P 1 , and 1 P 1 phase shifts of nucleon-nucleon scattering in the range of incident-nucleon energies T = 0--1050 MeV, as well as the S-wave scattering lengths and effective ranges

  17. Use of details in secondary emission spectra in order to take into account element composition in the radioisotopic, x-ray-fluorescence method

    Energy Technology Data Exchange (ETDEWEB)

    Ivanyukovich, G A; Meier, V A; Nakhabtsev, V S

    1974-01-01

    A study is made of secondary emission spectra applicable to the conditions of determining tin in complex iron ores. Use is made of recorders having an intermediate target of samarium oxide, which assure measurement under geometry of a direct field of vision. It is shown that the integral count rate with a definite selection of the initial condition of discrimination or the count rate in the 32 to 34 keV interval of energies characterizes mainly the composition of the filler. With the purpose of increasing the accuracy and decreasing the effect of equipment factors it is more suitable to estimate the filler composition from the integral count rate. Methods are considered for taking into account the effect of composition of the medium on the measurement results according to the method of spectral ratios by means of a nomogram and analytical expressions. With measurements on models the error of determining the tin content was +- 5 percent in effective atomic number range of 13 to 20, while the error was 50 percent without the introduction of corrections. 10 refs. (tr-auth)

  18. A method for accounting for maintenance costs in flux balance analysis improves the prediction of plant cell metabolic phenotypes under stress conditions.

    Science.gov (United States)

    Cheung, C Y Maurice; Williams, Thomas C R; Poolman, Mark G; Fell, David A; Ratcliffe, R George; Sweetlove, Lee J

    2013-09-01

    Flux balance models of metabolism generally utilize synthesis of biomass as the main determinant of intracellular fluxes. However, the biomass constraint alone is not sufficient to predict realistic fluxes in central heterotrophic metabolism of plant cells because of the major demand on the energy budget due to transport costs and cell maintenance. This major limitation can be addressed by incorporating transport steps into the metabolic model and by implementing a procedure that uses Pareto optimality analysis to explore the trade-off between ATP and NADPH production for maintenance. This leads to a method for predicting cell maintenance costs on the basis of the measured flux ratio between the oxidative steps of the oxidative pentose phosphate pathway and glycolysis. We show that accounting for transport and maintenance costs substantially improves the accuracy of fluxes predicted from a flux balance model of heterotrophic Arabidopsis cells in culture, irrespective of the objective function used in the analysis. Moreover, when the new method was applied to cells under control, elevated temperature and hyper-osmotic conditions, only elevated temperature led to a substantial increase in cell maintenance costs. It is concluded that the hyper-osmotic conditions tested did not impose a metabolic stress, in as much as the metabolic network is not forced to devote more resources to cell maintenance. © 2013 The Authors The Plant Journal © 2013 John Wiley & Sons Ltd.

  19. Gamma-ray spectrometry method used for radioactive waste drums characterization for final disposal at National Repository for Low and Intermediate Radioactive Waste--Baita, Romania.

    Science.gov (United States)

    Done, L; Tugulan, L C; Dragolici, F; Alexandru, C

    2014-05-01

    The Radioactive Waste Management Department from IFIN-HH, Bucharest, performs the conditioning of the institutional radioactive waste in concrete matrix, in 200 l drums with concrete shield, for final disposal at DNDR - Baita, Bihor county, in an old exhausted uranium mine. This paper presents a gamma-ray spectrometry method for the characterization of the radioactive waste drums' radionuclides content, for final disposal. In order to study the accuracy of the method, a similar concrete matrix with Portland cement in a 200 l drum was used. © 2013 The Authors. Published by Elsevier Ltd All rights reserved.

  20. Accounting and control for sustainability

    OpenAIRE

    L. Songini; A. Pistoni; C. Herzig

    2013-01-01

    The purpose of this book is to explore new challenges and new prospects for sustainability accounting research, and to discuss future directions of research. It considers a large spectrum of different theoretical lenses and research methods, and explores various types of organizational settings and practices in different countries. This book brings together articles that consider main areas of accounting: financial accounting, auditing and managerial accounting, in order to critically review ...

  1. Accounting for pore water pressure and confined aquifers in assessing the stability of slopes: a Limit Equilibrium analysis carried out through the Minimum Lithostatic Deviation method

    Science.gov (United States)

    Ausilia Paparo, Maria; Tinti, Stefano

    2015-04-01

    The model we introduce is an implementation of the Minimum Lithostatic Deviation (MLD) method, developed by Tinti and Manucci (Tinti and Manucci 2006; 2008), that makes use of the limit equilibrium (LE) theory to estimate the stability of a slope. The main purpose here is to analyse the role of a confined aquifer on the value of the Safety Factor (F), the parameter that in the LE is used to determine if a slope is stable or unstable. The classical LE methods treat unconfined aquifers by including the water pore pressure in the Mohr-Coulomb failure formula: since the water decreases the friction shear strength, the soil above the sliding surface turns out to be more prone to instability. In case of a confined aquifer, however, due to a presence of impermeable layers, the water is not free to flow into the matrix of the overlying soil. We consider here the assumption of a permeable soil sliding over an impermeable layer, which is an occurrence that is found in several known landslide cases (e.g. Person, 2008; Strout and Tjeltja, 2008; Morgan et al., 2010 for offshore slides; and Palladino and Peck, 1972; Miller and Sias, 1998; Jiao et al. 2005; Paparo et al., 2013 for slopes in proximity of artificial or natural water basins) where clay beds form the potential sliding surface: the water, confined below, pushes along these layers and acts on the sliding body as an external bottom load. We modify the MLD method equations in order to take into account the load due to a confined aquifer and apply the new model to the Vajont case, where many have hypothesised the contribution of a confined aquifer to the failure. Our calculations show that the rain load i) infiltrating directly into the soil body and ii) penetrating into the confined aquifer below the clay layers, in addition with the lowering of the reservoir level, were key factors of destabilization of the Mt Toc flank and caused the disastrous landslide.

  2. 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

  3. International Business Cycle Accounting

    OpenAIRE

    Keisuke Otsu

    2009-01-01

    In this paper, I extend the business cycle accounting method a la Chari, Kehoe and McGrattan (2007) to a two-country international business cycle model and quantify the effect of the disturbances in relevant markets on the business cycle correlation between Japan and the US over the 1980-2008 period. This paper finds that disturbances in the labor market and production efficiency are important in accounting for the recent increase in the cross-country output correlation. If international fina...

  4. Accountability Feedback Assessments for Improving Efficiency of Nuclear Regulatory Institutions

    International Nuclear Information System (INIS)

    Lavarenne, J.

    2016-01-01

    The Fukushima-Daiichi Disaster demonstrated the need of assessing and strengthening institutions involved in nuclear safety, including the accountability of nuclear regulators. There are a few problems hindering the path towards a greater understanding of systems of accountability, the ensemble of mechanisms holding to account the nuclear regulator on behalf of the public. There is no consensus on what it should deliver and no systematic method of assessment exists. This poster proposes a definition of an effective accountability system and a method of assessment of institutions based on defence in depth concepts and inspired from risk-assessment techniques used in the nuclear industry. Finally it presents a simple Monte-Carlo simulation that illustrates the inner workings of the method of assessment and shows the kind of results it will be able to supply. (author)

  5. 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.

  6. A Carbon Monitoring System Approach to US Coastal Wetland Carbon Fluxes: Progress Towards a Tier II Accounting Method with Uncertainty Quantification

    Science.gov (United States)

    Windham-Myers, L.; Holmquist, J. R.; Bergamaschi, B. A.; Byrd, K. B.; Callaway, J.; Crooks, S.; Drexler, J. Z.; Feagin, R. A.; Ferner, M. C.; Gonneea, M. E.; Kroeger, K. D.; Megonigal, P.; Morris, J. T.; Schile, L. M.; Simard, M.; Sutton-Grier, A.; Takekawa, J.; Troxler, T.; Weller, D.; Woo, I.

    2015-12-01

    Despite their high rates of long-term carbon (C) sequestration when compared to upland ecosystems, coastal C accounting is only recently receiving the attention of policy makers and carbon markets. Assessing accuracy and uncertainty in net C flux estimates requires both direct and derived measurements based on both short and long term dynamics in key drivers, particularly soil accretion rates and soil organic content. We are testing the ability of remote sensing products and national scale datasets to estimate biomass and soil stocks and fluxes over a wide range of spatial and temporal scales. For example, the 2013 Wetlands Supplement to the 2006 IPCC GHG national inventory reporting guidelines requests information on development of Tier I-III reporting, which express increasing levels of detail. We report progress toward development of a Carbon Monitoring System for "blue carbon" that may be useful for IPCC reporting guidelines at Tier II levels. Our project uses a current dataset of publically available and contributed field-based measurements to validate models of changing soil C stocks, across a broad range of U.S. tidal wetland types and landuse conversions. Additionally, development of biomass algorithms for both radar and spectral datasets will be tested and used to determine the "price of precision" of different satellite products. We discuss progress in calculating Tier II estimates focusing on variation introduced by the different input datasets. These include the USFWS National Wetlands Inventory, NOAA Coastal Change Analysis Program, and combinations to calculate tidal wetland area. We also assess the use of different attributes and depths from the USDA-SSURGO database to map soil C density. Finally, we examine the relative benefit of radar, spectral and hybrid approaches to biomass mapping in tidal marshes and mangroves. While the US currently plans to report GHG emissions at a Tier I level, we argue that a Tier II analysis is possible due to national

  7. 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

  8. 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.

  9. 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.

  10. 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.

  11. 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.

  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 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.

  14. 76 FR 49365 - Cost Accounting Standards: Elimination of the Exemption From Cost Accounting Standards for...

    Science.gov (United States)

    2011-08-10

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

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

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    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.

  16. 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

  17. 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.

  18. 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

  19. Comparison between the KBS-3 method and the deep borehole for final disposal of spent nuclear fuel

    International Nuclear Information System (INIS)

    Grundfelt, Bertil

    2010-09-01

    In this report a comparison is made between disposal of spent nuclear fuel according to the KBS-3 method with disposal in very deep boreholes. The objective has been to make a broad comparison between the two methods, and by doing so to pinpoint factors that distinguish them from each other. The ambition has been to make an as fair comparison as possible despite that the quality of the data of relevance is very different between the methods

  20. 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...

  1. 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.

  2. 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...

  3. A new method for recognizing quadric surfaces from range data and its application to telerobotics and automation, final phase

    Science.gov (United States)

    Mielke, Roland; Dcunha, Ivan; Alvertos, Nicolas

    1994-01-01

    In the final phase of the proposed research a complete top to down three dimensional object recognition scheme has been proposed. The various three dimensional objects included spheres, cones, cylinders, ellipsoids, paraboloids, and hyperboloids. Utilizing a newly developed blob determination technique, a given range scene with several non-cluttered quadric surfaces is segmented. Next, using the earlier (phase 1) developed alignment scheme, each of the segmented objects are then aligned in a desired coordinate system. For each of the quadric surfaces based upon their intersections with certain pre-determined planes, a set of distinct features (curves) are obtained. A database with entities such as the equations of the planes and angular bounds of these planes has been created for each of the quadric surfaces. Real range data of spheres, cones, cylinders, and parallelpipeds have been utilized for the recognition process. The developed algorithm gave excellent results for the real data as well as for several sets of simulated range data.

  4. 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

  5. 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.)

  6. 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.

  7. 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.

  8. 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

  9. 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

  10. 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

  11. 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.

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

    International Nuclear Information System (INIS)

    Slavata, Oldřich; Holub, Jan

    2015-01-01

    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

  13. 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...

  14. ACCOUNTING TREATMENTS USED FOR ACCOUNTING SERVICES PROVIDERS

    OpenAIRE

    ŢOGOE GRETI DANIELA; AVRAM MARIOARA; AVRAM COSTIN DANIEL

    2014-01-01

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

  15. 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.

  16. 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…

  17. 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...

  18. 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

  19. 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

  20. 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.

  1. 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

  2. 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.

  3. ICP-AES method for metals in air. Pt 2 - analysis; final report on project R48113

    International Nuclear Information System (INIS)

    Taylor, C.; Howe, A.

    2002-04-01

    An ICP-AES instrument operating procedure has been drafted and incorporated in ISO 15202-3 Workplace air - Determination of metals and metalloids in airborne particulate matter by inductively coupled plasma atomic emission spectrometry: Part 3 - Analysis. It is expected that this International Standard will be published during 2003. The performance of the analytical method described ISO 15202-3 was evaluated by carrying out laboratory experiments to determine analytical precision. The uncertainty associated with analytical variability was then combined with other sources of uncertainty arising from the sampling method described in ISO 15202-1. A first draft of a proposed new MDHS on Metals and metalloids in workplace air by Inductively Coupled Plasma Atomic Emission Spectrometry has been prepared based on ISO 15202-1, ISO 15202-2 and ISO 15202-3. It is expected that this will be published in late 2002 or early 2003

  4. 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.

  5. 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

  6. 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.

  7. 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.

  8. Molecular Profiling of Microbial Communities from Contaminated Sources: Use of Subtractive Cloning Methods and rDNA Spacer Sequences; FINAL

    International Nuclear Information System (INIS)

    Robb, Frank T.

    2001-01-01

    The major objective of this research was to provide appropriate sequences and assemble a DNA array of oligonucleotides to be used for rapid profiling of microbial populations from polluted areas and other areas of interest. The sequences to be assigned to the DNA array were chosen from cloned genomic DNA taken from groundwater sites having well characterized pollutant histories at Hanford Nuclear Plant and Lawrence Livermore Site 300. Glass-slide arrays were made and tested; and a new multiplexed, bead-based method was developed that uses nucleic acid hybridization on the surface of microscopic polystyrene spheres to identify specific sequences in heterogeneous mixtures of DNA sequences. The test data revealed considerable strain variation between sample sites showing a striking distribution of sequences. It also suggests that diversity varies greatly with bioremediation, and that there are many bacterial intergenic spacer region sequences that can indicate its effects. The bead method exhibited superior sequence discrimination and has features for easier and more accurate measurement

  9. 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

  10. Research and development program in reactor diagnostics and monitoring with neutron noise methods. Stage 7. Final report

    International Nuclear Information System (INIS)

    Pazsit, I.; Demaziere, C.; Arzhanov, V.

    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 neutronic model could be

  11. 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.)

  12. The accounting methods of the "Opera del Duomo" of Orvieto, from its origins to the 16th century statute reform: single or double-entry bookkeeping?

    OpenAIRE

    Libero Mario Mari; Francesca Picciaia

    2014-01-01

    The “Opera del Duomo” is the institution, still in existence, which was responsible for the construction of the cathedral in Orvieto. Over the centuries there have been many changes to its structure, in part due to continual conflict between the public administration and religious organizations. In accordance with the interpretation of the development of accounting as a result of its historical context, and, in particular, its organizational structure, this paper aims, through an analysis of ...

  13. 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...

  14. 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

  15. Mathematical methods in material science and large scale optimization workshops: Final report, June 1, 1995-November 30, 1996

    Energy Technology Data Exchange (ETDEWEB)

    Friedman, A. [Minnesota Univ., Minneapolis, MN (United States). Inst. for Mathematics and Its Applications

    1996-12-01

    The summer program in Large Scale Optimization concentrated largely on process engineering, aerospace engineering, inverse problems and optimal design, and molecular structure and protein folding. The program brought together application people, optimizers, and mathematicians with interest in learning about these topics. Three proceedings volumes are being prepared. The year in Materials Sciences deals with disordered media and percolation, phase transformations, composite materials, microstructure; topological and geometric methods as well as statistical mechanics approach to polymers (included were Monte Carlo simulation for polymers); miscellaneous other topics such as nonlinear optical material, particulate flow, and thin film. All these activities saw strong interaction among material scientists, mathematicians, physicists, and engineers. About 8 proceedings volumes are being prepared.

  16. 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

  17. 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

  18. 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.

  19. PERSEPSI MAHASISWA AKUNTANSI TENTANG PRAKTIK CREATIVE ACCOUNTING

    Directory of Open Access Journals (Sweden)

    Moh Lutfi Saiful Arif

    2014-04-01

    Full Text Available Abstract: Accounting Students Perceptions about Creative Accounting Practices. This study aims to determine the students' perceptions about the accounting practices of creative accounting viewed from business ethics theory. This research was conducted with descriptive qualitative method. Data was collected by interview to 5 accounting students of the Faculty of Economics, University Trunojoyo as key informants. Results of interviews on creative accounting was then analyzed by employing theory of business ethics. The results of this study showed that creative accounting can not be accepted from ethics theory of deontology, utilitarianism, and ethical egoism. Students also perceived that creative accounting is unethical act.

  20. 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.

  1. 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

  2. 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...

  3. 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.

  4. Alligator Rivers Analogue project. Application of scenario development method in evaluation of the Koongarra Analogue. Final Report - Volume 16

    Energy Technology Data Exchange (ETDEWEB)

    Skagius, K. [Kemakta Consultants co., Stockholm (Sweden); Wingefors, S. [Swedish Nuclear Power Inspectorate, Stockholm (Sweden)

    1992-12-31

    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

  5. 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

  6. Alligator Rivers Analogue project. Application of scenario development method in evaluation of the Koongarra Analogue. Final Report - Volume 16

    Energy Technology Data Exchange (ETDEWEB)

    Skagius, K [Kemakta Consultants co., Stockholm (Sweden); Wingefors, S [Swedish Nuclear Power Inspectorate, Stockholm (Sweden)

    1993-12-31

    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

  7. 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

  8. 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.

  9. Investment accounting in building industry

    Energy Technology Data Exchange (ETDEWEB)

    Kuesgen, H.

    1982-09-01

    The methods of investment accounting are always required if, as it is usual for buildings, payments are not due once but repeatedly within a period of several years. These payments are presented in a payment model from which an informative and reliable total value of all costs and yields can be derived. The report deals nearly exclusively with the so-called dynamic investment accounting method as it records the payment procedures as to time much more exactly than the static investment accounting method. The problem of continually rising amounts of regular payments as e.g. energy prices can be better represented by the dynamic method. Therefore, the static methods have been dealt with only globally.

  10. A Harmonious Accounting Duo?

    Science.gov (United States)

    Schapperle, Robert F.; Hardiman, Patrick F.

    1992-01-01

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

  11. Comparison of the Theory of Constraints with the Traditional Cost Accounting Methods in Respect to Product Mix Decisions Comparison of the Theory of Constraints with the Traditional Cost Accounting Methods in Respect to Product Mix Decisions = Ürün Karması Kararları Açısından Geleneksel Maliyet Muhasebesi Yöntemleri ile Kısıtlar Teorisinin Karşılaştırılması

    Directory of Open Access Journals (Sweden)

    Ayten ERSOY

    2011-08-01

    Full Text Available This study examines the importance of the theory of constraints compared to the conventional cost accounting in making adequate product mix decisions. To this end, an application in a chemistry enterprise was executed to determine product mix decisions and their effect on profitability by comparing the theory of constraints variable costing method with the full costing method in respect to the throughput approach, the contribution margin approach and the unit profit approach respectively.

  12. 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".

  13. Adjusting survival time estimates to account for treatment switching in randomized controlled trials--an economic evaluation context: methods, limitations, and recommendations.

    Science.gov (United States)

    Latimer, Nicholas R; Abrams, Keith R; Lambert, Paul C; Crowther, Michael J; Wailoo, Allan J; Morden, James P; Akehurst, Ron L; Campbell, Michael J

    2014-04-01

    Treatment switching commonly occurs in clinical trials of novel interventions in the advanced or metastatic cancer setting. However, methods to adjust for switching have been used inconsistently and potentially inappropriately in health technology assessments (HTAs). We present recommendations on the use of methods to adjust survival estimates in the presence of treatment switching in the context of economic evaluations. We provide background on the treatment switching issue and summarize methods used to adjust for it in HTAs. We discuss the assumptions and limitations associated with adjustment methods and draw on results of a simulation study to make recommendations on their use. We demonstrate that methods used to adjust for treatment switching have important limitations and often produce bias in realistic scenarios. We present an analysis framework that aims to increase the probability that suitable adjustment methods can be identified on a case-by-case basis. We recommend that the characteristics of clinical trials, and the treatment switching mechanism observed within them, should be considered alongside the key assumptions of the adjustment methods. Key assumptions include the "no unmeasured confounders" assumption associated with the inverse probability of censoring weights (IPCW) method and the "common treatment effect" assumption associated with the rank preserving structural failure time model (RPSFTM). The limitations associated with switching adjustment methods such as the RPSFTM and IPCW mean that they are appropriate in different scenarios. In some scenarios, both methods may be prone to bias; "2-stage" methods should be considered, and intention-to-treat analyses may sometimes produce the least bias. The data requirements of adjustment methods also have important implications for clinical trialists.

  14. Research program in reactor core diagnostics with neutron noise methods: Stage 3. Final report; Forskningsprogram angaaende haerddiagnostik med neutronbrusmetoder. Etapp 3. Slutrapport

    Energy Technology Data Exchange (ETDEWEB)

    Pazsit, I.; Garis, N.S.; Karlsson, J.; Racz, A. [Chalmers Univ. of Technology, Goeteborg (Sweden). Dept. of Reactor Physics

    1997-09-01

    Stage 3 of the program has been executed 96-04-12. The long term goal is to develop noise methods for identification and localization of perturbations in reactor cores. The main parts of the program consist of modelling the noise source, calculation of the space- and frequency dependent transfer function, calculation of the neutron noise via a convolution of the transfer function of the system and the noise source, i.e. the perturbation, and finally finding an inversion or unfolding procedure to determine noise source parameters from the neutron noise. Most previous work is based on very simple (analytical) reactor models for the calculation of the transfer function as well as analytical unfolding methods. The purpose of this project is to calculate the transfer function in a more realistic model as well as elaborating powerful inversion methods that do not require analytical transfer functions. The work in stage 3 is described under the following headlines: Further investigation of simplified models for the calculation of the neutron noise; Further investigation of methods based on neural networks; Further investigation of methods for detecting the vibrations and impacting of detectors; Application of static codes for determination of the neutron noise using the adiabatic approximation. 12 refs, 18 figs.

  15. 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.

  16. 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...

  17. 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...

  18. Safeguards Accountability Network accountability and materials management

    International Nuclear Information System (INIS)

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

    1985-01-01

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

  19. 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

  20. The value of crop germplasm and value accounting system

    Institute of Scientific and Technical Information of China (English)

    WANG Xiaowei; DING Guangzhou; CHANG Ying

    2007-01-01

    The value evaluation and accounting of crop germplasm not only provides the theory and method for the price of germplasm, thus makes further lawful and fair transactions, but also ensures the benefits of crop germplasm owners and is also instructive in keeping the foodstuff safety. This paper founded a multidimensional value accounting system, which included physical accounting, value accounting and quality index accounting; individual accounting and total accounting; quantity accounting and quality accounting.

  1. 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...

  2. 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.

  3. 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.

  4. Accountability in Health Care

    DEFF Research Database (Denmark)

    Vrangbæk, Karsten; Byrkjeflot, Haldor

    2016-01-01

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

  5. 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.

  6. 26 CFR 1.818-2 - Accounting provisions.

    Science.gov (United States)

    2010-04-01

    ... accounting. Thus, the over-all method of accounting for life insurance companies shall be the accrual method... and deduction of expenses under an accrual method of accounting, see sections 451 and 461 and the... life insurance company's method of accounting may be a combination of the accrual method with any other...

  7. 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.

  8. COMPUTER-ASSISTED ACCOUNTING

    Directory of Open Access Journals (Sweden)

    SORIN-CIPRIAN TEIUŞAN

    2009-01-01

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

  9. 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.

  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. 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.

  12. Development of new testing methods for the numerical load analysis for the drop test of steel sheet containers for the final repository Konrad

    International Nuclear Information System (INIS)

    Protz, C.; Voelzke, H.; Zencker, U.; Hagenow, P.; Gruenewald, H.

    2011-01-01

    The qualification of steel sheet containers as intermediate-level waste container for the final repository is performed by the BAM (Bundeasmt fuer Materialpruefung) according to the BfS (Bundesamt fuer Strahlenschutz) requirements. The testing requirements include the stacking pressure tests, lifting tests, drop tests thermal tests (fire resistance) and tightness tests. Besides the verification using model or prototype tests and transferability considerations numerical safety analyses may be performed alternatively. The authors describe the internal BAM research project ConDrop aimed to develop extended testing methods for the drop test of steel sheet containers for the final repository Konrad using numerical load analyses. A finite element model was developed using The FE software LS-PrePost 3.0 and ANSYS 12.0 and the software FE-Code LS-DYNA for the simulation of the drop test (5 m height). The results were verified by experimental data from instrumented drop tests. The container preserves its integrity after the drop test, plastic deformation occurred at the bottom plate, the side walls, the cask cover and the lateral uprights.

  13. Accountability: A Mosaic Image

    Science.gov (United States)

    Turner, Teri

    1977-01-01

    The problems involved in definition, implementation and control of accountability processes are discussed. It is stated that "...emotional involvement in accountability is one of the most difficult aspects to deal with, the chief emotion being fear". (Author/RW)

  14. Keeping Books of Account

    OpenAIRE

    2009-01-01

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

  15. Culture and Accounting Practices

    Directory of Open Access Journals (Sweden)

    Carataș Maria Alina

    2017-01-01

    Besides the financial statements, rules, and calculations, the accounting also impliesprofessional reasoning, and the organizational culture promoted within the firm influences theaccounting decisions. We analyzed and identified several of accounting policies determined by thecorporate governance and organizational culture influence.

  16. 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.

  17. Making Collaborative Innovation Accountable

    DEFF Research Database (Denmark)

    Sørensen, Eva

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

  18. TIME MANAGEMENT FOR ACCOUNTANTS

    Directory of Open Access Journals (Sweden)

    Cristina Elena BIGIOI

    2016-06-01

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

  19. Accounting Applications---Introduction

    OpenAIRE

    Joshua Ronen

    1980-01-01

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

  20. Cash Advance Accounting: Accounting Regulations and Practices

    Directory of Open Access Journals (Sweden)

    Aristita Rotila

    2012-12-01

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

  1. 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

  2. Rapid instrumental and separation methods for monitoring radionuclides in food and environmental samples. Final report on an IAEA co-ordinated research programme

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1995-07-01

    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.

  3. Designing account management organizations

    NARCIS (Netherlands)

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

    1999-01-01

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

  4. Lo Strategic Management Accounting

    OpenAIRE

    G. INVERNIZZI

    2005-01-01

    Il saggio indaga gli aggregati informativi e gli elementi che compongono lo strategic management accounting. Sono quindi analizzate le funzioni svolte nei diversi stadi del processo di gestione strategica osservando il suo ruolo all’interno del management accounting. Infine sono approfonditi i rapporti fra i livelli della gestione strategica e lo strategic management accounting.

  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. 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…

  8. Implementing Replacement Cost Accounting

    Science.gov (United States)

    1976-12-01

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

  9. 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…

  10. 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.

  11. 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.

  12. 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

  13. The Responsibilities of Accountants

    OpenAIRE

    Ronald F Duska

    2005-01-01

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

  14. 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

  15. 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...

  16. 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)

  17. Development and validation of an elastic and inelastic calculation method for tubes, based on beam models and taking into account the thermal stresses on the wall

    International Nuclear Information System (INIS)

    Krakowiak, C.

    1989-11-01

    A simplified model for the elastic-plastic calculations of thin and flexible tubes submitted to thermal stresses is presented. The method is based on beam models and provides satisfactory results concerning the displacement of the whole tube system. These results can be justified by the fact that the modifications of the tube cross sections (from circular to elliptical), the flexibility of the elbow joints and the radial temperature profile are included in the calculations. The thermoplasticity analysis is performed by defining independent and general flow directions and determining the corresponding behavior laws. The model is limited to proportional monotonous charging, however the obtained results are promissing [fr

  18. 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.

  19. 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.

  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;…