Innovations in Arizona's Accountability Policies and Frameworks for Alternative Schools

Science.gov (United States)

Schlessman, Amy

2014-01-01

This study presents Arizona's innovations in academic accountability policy and academic accountability frameworks for alternative schools. A timeline of statutes and regulations including the State Board of Education approved alternative school definition provides Arizona's context for alternative school accountability policy and frameworks.…

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

Directory of Open Access Journals (Sweden)

Aurelian Virgil BĂLUŢĂ

2012-06-01

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

Lithuanian accounting development phases and tendencies

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Jonas Mackevičius

2016-09-01

Full Text Available The evolution of Lithuanian accounting has a long history and is rather complicated. It was influenced by different countries, especially by Tsarist Russia, Germany, France, Poland and the Soviet Union. Differ-ent factors had an impact and formed the Lithuanian accounting system, and they have defined develop-ment tendencies for it. The aim of this research is to investigate Lithuanian accounting development phases and tendencies. The research methods consist of analysing scientific papers of Lithuanian authors, a retrospective analy-sis, the historical approach, inductive and deductive methods, systematisation, comparison and a sum-mary of the information. From the chronological and historical perspectives, the following Lithuanian accounting development phases were distinguished: (1 accounting origin for the period of the Grand Duchy of Lithuania (1251–1795; (2 Lithuania’s accounting status during the period of occupation by Tsarist Russia (1795–1914 and World War I (1914–1918; (3 the condition and regulation of account-ing during the inter-war period (1918–1940 and World War II in Lithuania; (4 accounting organization and regulation during the Soviet occupation period in Lithuania (1944–1990; (5 accounting status and problems in Independent Lithuania (1990–2015. The article investigates the key elements of regulation, and the achievements and problems of each Lithuanian accounting development phase.

Accounting Policy Options under IFRS: Evidence from Turkey

OpenAIRE

Oguzhan BAHADIR; Buke TOLGA

2013-01-01

Although one of the main purposes of International Accounting Standards Board (IASB) is to improve comparability of financial statements by eliminating different accounting treatments applied by companies, International Financial Reporting Standards (IFRSs) still permit choices in accounting treatment of similar transactions and events. This paper examines the accounting choices made by Turkish listed companies in cases where IFRSs permit a choice between alternative accounting policies. The ...

AN INVESTIGATIVE STUDY REGARDING SMES SPECIFIC ACCOUNTING POLICIES

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Mester Ioana Teodora

2011-07-01

Full Text Available In this paper we intend to continue the research regarding the enterprise accounting policies and the manner in which these are perceived by the practitioner accountants, preparers of financial statements. This time, in order to carry out the research, we made up a new questionnaire applied to the same sample, containing a number of 100 SMEs in Bihor County, selected according to the criterion of the average number of employees and that of the level of net turnover at the end of 2008. Continuing previous conducted research we have investigated this time the specific accounting policies of the sampled SMEs from Bihor County and the way these policies are understood by practitioners and implemented in order to prepare financial statements. Surprisingly, we have found that only 93.33% of the respondents agree that the elements presented in the annual financial statements of the entity are evaluated in accordance with the general accounting principles stipulated in Order 3055/2009, according to the accrual accounting. Half of the people interviewed had in view all four qualities of accounting information (intelligibility, relevance, credibility, comparability in drawing up the annual financial statements, and most of them (56.67% are not aware of the possibility to use a significance threshold (10%-15% of the total value of that particular category of assets, liabilities, expenditure, income and results for an as faithful as possible presentation of information in the balance sheet and in the profit and loss account.

Democratic Model of Public Policy Accountability. Case Study on Implementation of Street Vendors Empowerment Policy in Makassar City

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Rulinawaty Kasmadsi

2015-08-01

Full Text Available Policy accountability is a form of manifestation of public officials responsible to the people. One form of policy accountability that is discussed here is street vendors policy accountability, because they are a group of citizens who have the economic activities in public spaces. The existence of this policy how-ever, the number of street vendors from year to year increase in Makassar City. Therefore, this study seeks to uncover and explain the democratic policy ac-countability through the street vendors’ responses and expectations to the implementation of street ven-dors empowerment policy in Makassar City; and to uncover and explain the democratic policy account-ability through the stakeholders’ responses and ex-pectations to the implementation of street vendors empowerment policy in Makassar City. To achieve these objectives, the study uses democracy theory, in which this theory focuses on togetherness in dis-cussing solutions to the various problems of street vendors and in the policy implementation as well.This study used a qualitative design and case studies strat-egy. Data collection techniques used was observa-tion, interview, and documentation. Data were ana-lyzed with case description its settings. The results of this study pointed out that the interests and needs of the street vendors are not met through the empow-erment policies vendors. This is caused by the ab-sence of accountability forum as a place of togeth-erness all of street vendors empowerment stakehold-ers’. Street vendors empowerment policy in Makassar City are designed base on a top-down approach, so they are considered as objects, which must accept all government programs aimed at them.

Government Accountability Reports and Public Education Policy: Studying Political Actors' Decision-Making

Science.gov (United States)

Salazar, Timothy Ross

2013-01-01

This study asks how government accountability reports are used to influence public education policy. Government accountability reports, called "audits" in Utah, prove to be useful tools for examining education policy. Using a collective case study design examining Utah's Class Size Reduction (CSR) policy, government accountability…

PERCEPTIONS REGARDING TREATMENTS AND CREATIVE ACCOUNTING POLICIES

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HERBEI (MOȚ IOANA

2015-04-01

Full Text Available This study aims to present the students' perception on the accounting profiles and professional accountants regarding the forms of manifestations of creative accounting. The article is structured in the following part: introduction, literature review, methodology and research results, as well conclusions and limits on the research. Based on hypotheses, the target group was questioned about a number of issues related the tendency to resort to creative accounting practices. The respondents reject the idea of calling own initiatives to manipulate practices of accounting numbers and distortion the image regarding the financial statements and their performance. They believe that resorting to ethics in accounting is essential when on the basis of professional judgment are developed and substantiates the enterprise accounting policies. We specify that the introduction into the university curricula of creative accounting rate contributes to the acquisition of knowledge in the field, without follow the manipulation of accounting numbers and distortion of the entity's financial image

THE INFLUENCE OF ACCOUNTING POLICIES OVER THE ENTITIES’ RESULT

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ALICE EMILIA ŢINTA

2013-12-01

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

National greenhouse-gas accounting for effective climate policy on international trade

Science.gov (United States)

Kander, Astrid; Jiborn, Magnus; Moran, Daniel D.; Wiedmann, Thomas O.

2015-05-01

National greenhouse-gas accounting should reflect how countries’ policies and behaviours affect global emissions. Actions that contribute to reduced global emissions should be credited, and actions that increase them should be penalized. This is essential if accounting is to serve as accurate guidance for climate policy. Yet this principle is not satisfied by the two most common accounting methods. Production-based accounting used under the Kyoto Protocol does not account for carbon leakage--the phenomenon of countries reducing their domestic emissions by shifting carbon-intensive production abroad. Consumption-based accounting (also called carbon footprinting) does not credit countries for cleaning up their export industries, and it also punishes some types of trade that could contribute to more carbon efficient production worldwide. We propose an improvement to consumption-based carbon accounting that takes technology differences in export sectors into account and thereby tends to more correctly reflect how national policy changes affect total global emissions. We also present empirical results showing how this new measure redraws the global emissions map.

Accountability Policies at Schools: A Study of Path Analysis

Science.gov (United States)

Erdag, Coskun

2017-01-01

Turkey is now on its way to reforming compulsory education and having a more effective and efficient education system by creating more accountable schools. This research has been designed in a causative pattern to discover the effects of external academic performance pressures on school accountability policies and school accountability responses…

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

OpenAIRE

Aurelian Virgil BĂLUŢĂ

2012-01-01

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

ACCOUNTING POLICIES APPLIED BY ENTITIES AND THE VALUE OF FIXED ASSETS

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Partenie Dumbravă

2012-01-01

Full Text Available The objective of this paper is to present the accounting policies applied by medium taxpayers in Covasna county and analyse the factors of influence over choice of accounting policies related to tangible assets. The study contains an analysis of answers given by respondents to the questionnaire sent, with regard to: evaluation bases, revaluation of the tangible assets of the entities, used amortization methods and the depreciable value. The results obtained among other, show that the greatest effect on accounting policy choices have influence factor no. 7 - The tangible assets value in the financial statements present the true and fair view of them.

Analyzing the Contents of the Orders on Accounting Policy of Hotel Industry Enterprises

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Kovalevskaya Nadezhda S.

2017-10-01

Full Text Available The article is aimed at carrying out an analysis of the contents of the orders on accounting policy of hotel industry enterprises and developing an optimal structure of the accounting policy parameters for the enterprises in this sphere. The contents of the «On accounting policy» orders was analyzed in terms of the organizational, technical and methodological divisions of the hotel industry enterprises of the Kharkiv region. In order to optimize the accounting process at the hotel industry enterprises, a structure of the hotel’s accounting policy parameters has been developed and recommendations have been made to improve the methodology of its design, which would facilitate rationalizing the formation of information resources to manage enterprise and improve performance without significant changes in the organizational structure and substantial financial investment.

CEA 1996 survey of accounting policies and practices

International Nuclear Information System (INIS)

Constant, M.

1997-01-01

A survey of accounting policies and practices of some of Canada's largest electrical utilities was presented. The first survey was done in 1981 and then updated in 1986, 1991 and 1996. The dominating issues affecting accounting practices in the 1996 survey were regulation versus deregulation, corporate governance, risk management, research and development costs, new ventures, and environmental liabilities. The Survey examined eight areas of accounting concern, among them financial statement concepts, statement of operations, assets, liabilities, equity, special topics, and financial ratios and other statistics

Measuring the Alignment between States' Finance and Accountability Policies: The Opportunity Gap

Science.gov (United States)

Della Sala, Matthew R.; Knoeppel, Robert C.

2015-01-01

The research described in this paper expands on attempts to conceptualize, measure, and evaluate the degree to which states have aligned their finance systems with their respective accountability policies. State education finance and accountability policies serve as levers to provide equal educational opportunities for all students--scholars have…

School Autonomy and Accountability in Thailand: Does the Gap between Policy Intent and Implementation Matter?

Science.gov (United States)

Patrinos, Harry Anthony; Arcia, Gustavo; Macdonald, Kevin

2015-01-01

This article contrasts policy intent and policy implementation in school autonomy and accountability. The analysis uses a conceptual framework based on the interaction between school autonomy, student assessment, and accountability as elements of a closed system. The article analyzes the implementation of school autonomy and accountability policy,…

The Accounting Policy of Enterprise and its Contents in the Practical Aspect of Application

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Malikov Volodymyr V.

2017-05-01

Full Text Available The accounting policy of enterprise and the manner of its formation is a rather complex process, which should not only involve the selection of several accounting options but also act within the framework of existing legislation. The accounting policy of enterprise is the backbone of any activity of an economic entity, as it establishes an accounting procedure based on a comprehensive analysis of the possible options. The article is aimed at developing the contents of accounting policy, which will provide for creating a workable document, using experience of leading scientists. Since the accounting policy of enterprise is primarily intended to provide true and full coverage of the activity of economic entity, which is implemented in practice through preparation of financial reporting, it would be appropriate to generate its contents in terms of the reporting sections. That is, in a general way, the issues to be reflected in the accounting policy of enterprise should have a separate structure for each item of financial reporting: for the constituent assets, the capital and liabilities; the estimate on the balance sheet date; the estimate on decrease; the estimate on revenues and costs.

Botswana - Accrual Accounting Policy Note and Guide

OpenAIRE

World Bank

2011-01-01

This paper comprises two volumes: volume one, this concise policy and guidance note that deals with the request as outlined, and a volume two which provides more detailed technical guidance on the implementation of International Public Sector accounting Standards (IPSAS) accrual based standards. Recommended reforms directly relevant to this paper include: 1) fiscal reforms on both the reve...

76 FR 60357 - Federal Regulations; OMB Circulars, OFPP Policy Letters, and CASB Cost Accounting Standards...

Science.gov (United States)

2011-09-29

... derived from 41 U.S.C. 1501. Cost Accounting Standards are rules governing the measurement, assignment... Circulars, OFPP Policy Letters, and CASB Cost Accounting Standards Included in the Semiannual Agenda of..., and Cost Accounting Standards Board (CASB) Cost Accounting Standards. OMB Circulars and OFPP Policy...

FORMATION OF THE ENTITY'S ACCOUNTING POLICIES WITH REGARD TO RELATED PARTIES

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B. Zasadnyi

2015-10-01

Full Text Available The article solved the problem concerning the development and practical application of accounting policies with regards to related parties. One element of the company’s accounting policies is to establish the principles of classification of related parties and their list considering materiality relations. In addition, the company must determine its related entities for the purposes of transfer pricing. Based the criteria definition and classification of related parties, proposed that the significance of the impact of one party to another based on the content of operations, their volume, the results and how such operations significantly affect the financial, investment and commercial activities. Only an analysis of all the factors together contribute to reliable estimates list of related parties. The critical analysis are made of methods for determining transfer prices for transactions, designed piece order of accounting policies, which reflected information about related parties.

Impact of stakeholders' interests on financial accounting policy-making : the case of Lithuania

OpenAIRE

Rudžionienė, Kristina

2006-01-01

This paper analyses the expectations of particular stakeholder groups’ impact on corporate financial accounting policy-making in Lithuanian enterprises from Stakeholder theory perspective. Companies should seek to present a true and fair view of their financial performance and results while making financial accounting policy because stakeholders need informative and truthful accounting data for making right decisions. On the basis of empirical results it could be stated that the impact of dif...

The Formation of Accounting Policies for Processing Enterprises in the Context of Adaptation of National Regulations to the International Standards of Accounting and Reporting

OpenAIRE

Rozheliuk Viktoriia M.; Denchuk Pavlo N.

2017-01-01

The article defines principles for preparation of accounting policies using both domestic and foreign experience, generalizes scientific and theoretical approaches, and improves the wordings of the concept of «accounting policy». The feasibility of conducting a preliminary assessment of efficiency of organizational activities through the use of the criteria generalized in the accounting policy has been substantiated, the legal and regulatory levels have been highlighted, taking into considera...

A Country Specific Approach To IFRS Accounting Policy Choice In The European, Australian And Turkish Context

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Nalan Akdogan

2015-02-01

Full Text Available IAS 8 defines the concept of accounting policy as "the specific principles, bases, conventions, rules and practices applied by an entity in preparing and presenting financial statements". Within the framework of this concept, this research that is derived from International Financial Reporting Standards (IFRS contributes to the accounting literature by focusing on the alternative accounting policies' debate related to presentation and recognition issues in the European, Australian and Turkish context and concludes that there is an influence of local accounting policies over IFRS practice in Turkey and this influence still exists in Europe and Australia. This shows that as long as diversity in accounting policies of IFRS is present, entities are expected to be inclined to select their local accounting policies by leading to comparability of financial statements within the country rather than between countries in the IFRS context.

Temporary oil production, current account deterioration and the role of monetary and fiscal policy

International Nuclear Information System (INIS)

Harvie, C.

1992-01-01

This paper extends earlier work on the macroeconomic adjustment processes arising for an economy experiencing a temporary period of oil production. Emphasis is placed on developments in the current account, as reflected in foreign asset stock movements, after oil production ceases, as well as on the role that monetary, fiscal or fiscal/monetary policy can play in influencing current-account developments during this same period. The results presented suggest that, to improve the performance of the current account, irrespective of the wage adjustment mechanism operative, after oil production ceases, the major thrust of macroeconomic policy should operate through fiscal rather than monetary policy. However developments in non-oil output would be influenced by the wage adjustment mechanism. With wage indexation, a tight fiscal policy after oil production ceases leads to a higher level of non-oil output than in the no policy response case, or one where monetary policy alone is used. With no wage indexation, the use of monetary and/or fiscal policy leads to lower levels of non-oil output. The use of fiscal policy also has the added benefit of contributing to a lower consumer price level, again irrespective of the operative wage adjustment mechanism. If the emphasis of policy operates through monetary policy, irrespective of the wage adjustment mechanism, the current-account problem will be exacerbated since foreign assets stocks will be lower. In addition, non-oil output and consumer prices will be lower. (Author)

THE ROLE OF ACCOUNTING ENGINEERING IN SHAPING THE BALANCE POLICY OF A COMPANY

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Leszek Michalczyk

2013-02-01

Full Text Available The issue discussed in the present paper is associated with a theoretical view of accounting engineering in which it is perceived as covering activities based on the use of variant solutions permitted by Polish balance sheet law. These possibilities are defined as the accounting policy of a given company. Keeping the accounts of a business enterprise in accordance with the accounting engineering paradigm requires a full use of codified variant accounting. The accounting policy of a company should, in these respects, be characterized by entries which are the least precise and the most facultative. The view of accounting assumed in the present article sees it as an auxiliary science for management and organizational studies. In this respect, it is also synonymous with recognizing accounting engineering as a paradigm of company management.

A New Regulation Policy for Accounting and Control of Nuclear Material

Energy Technology Data Exchange (ETDEWEB)

Kim, K. H.; Kim, M. S.; Ahn, S. H. [Korea Institute of Nuclear nonproliferation and Control, Daejeon (Korea, Republic of)

2016-05-15

Nuclear Safety and Security Commission(NSSC) has amended two public notices about the regulation of nuclear material accounting and control(NMAC). Those notices were declared in November 2014 and entry into force since 2015. According to this legislation, a new type of NMAC inspection system was introduced and facility rules for NMAC approved by the government should be revised subsequently. These changes were one of the preemptive actions to cope with the emergence of new international safeguards policy and increasing demand on advanced nuclear technology. Generally, the regulation policy affects the nuclear business including research and development. Therefore, understanding of the new policy and its making process may help stakeholders to minimize unnecessary financial and operational burden. This study describes background, features, and institutionalization of the new regulation policy for NMAC. The new regulation policy for NMAC was established and institutionalized to preemptively cope with the internal and external demand on 'better' national system of accounting and control of nuclear material. This new policy and regulation system may call not only the regulator but also nuclear business operators for new works to make their system more effective and efficient.

A New Regulation Policy for Accounting and Control of Nuclear Material

International Nuclear Information System (INIS)

Kim, K. H.; Kim, M. S.; Ahn, S. H.

2016-01-01

Nuclear Safety and Security Commission(NSSC) has amended two public notices about the regulation of nuclear material accounting and control(NMAC). Those notices were declared in November 2014 and entry into force since 2015. According to this legislation, a new type of NMAC inspection system was introduced and facility rules for NMAC approved by the government should be revised subsequently. These changes were one of the preemptive actions to cope with the emergence of new international safeguards policy and increasing demand on advanced nuclear technology. Generally, the regulation policy affects the nuclear business including research and development. Therefore, understanding of the new policy and its making process may help stakeholders to minimize unnecessary financial and operational burden. This study describes background, features, and institutionalization of the new regulation policy for NMAC. The new regulation policy for NMAC was established and institutionalized to preemptively cope with the internal and external demand on 'better' national system of accounting and control of nuclear material. This new policy and regulation system may call not only the regulator but also nuclear business operators for new works to make their system more effective and efficient

TTI Phase 2 Institutional Support: Sustainable Development Policy ...

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

TTI Phase 2 Institutional Support: Sustainable Development Policy Institute. This funding will strengthen the Sustainable Development Policy Institute's (SDPI) role as a credible public policy institution in Pakistan by enhancing its ability to provide high-quality, influential, and policy-relevant research. About the Sustainable ...

States Moving from Accreditation to Accountability. Accreditation: State School Accreditation Policies

Science.gov (United States)

Wixom, Micah Ann

2014-01-01

Accreditation policies vary widely among the states. Since Education Commission of the States last reviewed public school accreditation policies in 1998, a number of states have seen their legislatures take a stronger role in accountability--resulting in a move from state-administered accreditation systems to outcomes-focused state accountability…

76 FR 21894 - Proposed Statement of Antitrust Enforcement Policy Regarding Accountable Care Organizations...

Science.gov (United States)

2011-04-19

... contractual clauses or provisions 2. Tying sales (either explicitly or implicitly through pricing policies) of... Enforcement Policy Regarding Accountable Care Organizations Participating in the Medicare Shared Savings... (the ``Agencies'') are proposing an enforcement policy regarding the application of the antitrust laws...

Does public reporting measure up? Federalism, accountability and child-care policy in Canada.

Science.gov (United States)

Anderson, Lynell; Findlay, Tammy

2010-01-01

Governments in Canada have recently been exploring new accountability measures within intergovernmental relations. Public reporting has become the preferred mechanism in a range of policy areas, including early learning and child-care, and the authors assess its effectiveness as an accountability measure. The article is based on their experience with a community capacity-building project that considers the relationship between the public policy, funding and accountability mechanisms under the federal/provincial/territorial agreements related to child-care. The authors argue that in its current form, public reporting has not lived up to its promise of accountability to citizens. This evaluation is based on the standards that governments have set for themselves under the federal/provincial/territorial agreements, as well as guidelines set by the Public Sector Accounting Board, an independent body that develops accounting standards over time through consultation with governments.

The Performing School: The Effects of Market & Accountability Policies

Science.gov (United States)

Falabella, Alejandra

2014-01-01

Market and accountability educational reforms have proliferated around the globe, along with high expectations of solving countries' school quality deficits and inequities. In this paper I develop an analytical framework from a critical sociology angle for analyzing the effects of these policies within schools. First I discuss conceptually the…

TTI Phase 2 Institutional Support: Economic Policy Research Centre ...

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

TTI Phase 2 Institutional Support: Economic Policy Research Centre ... the Economic Policy Research Centre's (EPRC) role as a credible public policy institution in ... IWRA/IDRC webinar on climate change and adaptive water management.

Assimilation of tourism satellite accounts and applied general equilibrium models to inform tourism policy analysis

OpenAIRE

Rossouw, Riaan; Saayman, Melville

2011-01-01

Historically, tourism policy analysis in South Africa has posed challenges to accurate measurement. The primary reason for this is that tourism is not designated as an 'industry' in standard economic accounts. This paper therefore demonstrates the relevance and need for applied general equilibrium (AGE) models to be completed and extended through an integration with tourism satellite accounts (TSAs) as a tool for policy makers (especially tourism policy makers) in South Africa. The paper sets...

76 FR 70037 - Federal Regulations; OMB Circulars, OFPP Policy Letters, and CASB Cost Accounting Standards...

Science.gov (United States)

2011-11-10

... Circulars, OFPP Policy Letters, and CASB Cost Accounting Standards Included in the Semiannual Agenda of..., and Cost Accounting Standards Board (CASB) Cost Accounting Standards. DATES: The withdrawal is...

THE RISK OF INCONSEQUENTLY USING THE ACCOUNTING POLICIES

OpenAIRE

Mihaela D. NANU

2014-01-01

This research is trying an approach on the risk concepts that appear when using inconsequently accounting policies and management techniques for controlling them. The increase of companies’ vulnerability, their size, the huge impact of technology, the global interdependence and competition, the environment awareness, too, are only a few of the factors which are drawing my attention on the issue of these risks and their management. Romania’s emerging economy is creating a favourable ...

Three Types of Accounting Policies Reflected in Financial Statements. Case Study for Romania

Directory of Open Access Journals (Sweden)

MARIANA GURĂU

2014-05-01

Full Text Available The objective of financial statements is to give a true and fair view of financial position and of the performance, a true and fair view which will be useful for a wide range of users to take economic decisions. Accounting policies choice involves setting options that generate the best financial and accounting information. The best information must be in agreement with the most accurate image of financial position, performance and changes in financial position and performance. The present paper intends to present three different accounting policies used for the same situations and the results of their implementation. Starting question is: which of the results are the true and fair view?

78 FR 34550 - Funding and Fiscal Affairs, Loan Policies and Operations, and Funding Operations; Accounting and...

Science.gov (United States)

2013-06-10

... to accounting standards in these rules to the Financial Accounting Standards Board Accounting... Financial Accounting Standards Board Accounting Standards Codification. In accordance with 12 U.S.C. 2252..., Loan Policies and Operations, and Funding Operations; Accounting and Reporting Requirements; Federal...

Widening Participation and Contextual Entry Policy in Accounting and Finance

Science.gov (United States)

Rowbottom, N.

2017-01-01

The paper examines the performance of accounting and finance students entering university via a "widening participation" scheme that seeks to attract students who have been historically under-represented in higher education. Focus is placed on the policy of providing contextual entry offers that recognise that academic qualifications be…

The Effects of Education Accountability on Teachers: Are Policies Too Stress-Provoking for Their Own Good?

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JOSEPH BERRYHILL

2009-06-01

Full Text Available Education policies in the United States and other nations have established academic standards and made teachers accountable for improved standardized test scores. Because policies can have unintended effects, in this study we investigated U.S. elementaryschool teachers’ perceptions of their state’saccountability policy, particularly its effect on their job engagement. We found support for a path model relating lack of policy support to teacher burnout via two mediators: role conflict and reduced self-efficacy.Results of interviews with a subset of teachers wereconsistent with the model. We conclude with recommendations to reduce teacher stress in manners consistent with the goals of accountability policies.

Public Policy and Protection from Exclusion - Phase III | IDRC ...

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

Public Policy and Protection from Exclusion - Phase III ... and decision-makers active in the promotion of equitable health policies, with a view to promoting the emergence of an observatory of health systems in the ... Policy in Focus publishes a special issue profiling evidence to empower women in the labour market.

78 FR 21035 - Funding and Fiscal Affairs, Loan Policies and Operations, and Funding Operations; Accounting and...

Science.gov (United States)

2013-04-09

... Standards Board Interpretation No. 45 (FIN 45) Guarantor's Accounting and Disclosure Requirements for..., Loan Policies and Operations, and Funding Operations; Accounting and Reporting Requirements; Federal... references to accounting standards in these rules to the Financial Accounting Standards Board (FASB...

Performing accountability: Making environmental credentials visible in housing design

International Nuclear Information System (INIS)

Shaw, Isabel; Ozaki, Ritsuko

2015-01-01

Making housing developments ‘environmentally sustainable’ requires housing developers to be accountable for their ‘green’ credentials. Accountability is promoted by both the UK government's environmental policy for housing design – the Code for Sustainable Homes – and local councils in their planning criteria. These accountability practices are key to how relationships between housing professionals and local planning authorities influence practices and outcomes of environmental sustainability. In this article, we examine how accountability is performed in housing design and development. We argue that accountability practices involve the management of making environmental sustainability visible through demonstrating the utilization of sustainable technologies. We contend that these ‘visibility’ practices are carried out to the detriment of an appreciation of how energy is both provided and consumed. We contend that using the installation phase of sustainable technologies as a point of adequate assessment of the environmental effectiveness of a building is short-sighted. Policy needs to look beyond this, and consult with professionals who develop and sell houses to understand better their working priorities and contexts that shape the provision of renewable energy in the planning phase and post-build. - Highlights: • Accountability practices shape environmental sustainability practices and outcomes. • Making sustainability ‘visible’ involves the use of sustainable technologies. • Policy should consider how it affects professionals work and energy provision. • Visibility practices influence energy provision and potential consumption.

Fiscal and accounting policies on the income taxes. Conciliation between accounting and taxation at the company’s level

Directory of Open Access Journals (Sweden)

Carmen Elena ANTON

2015-12-01

Full Text Available In order to develop commercial relations, the harmonization of the tax system with the accountancy of the company is oriented towards the elaboration of accounting policies pursuing the interest of the management to enforce the development strategies and sending the necessary information to the shareholders in order to underlie the economic decisions. The purpose of this paper is to highlight the relation accounting – taxation and the tendency in the approach of this relation showed by the managers of the companies from the point of view of income tax. The research methods took into consideration qualitative methods. The reading and systematization of the specialty literature enabled an overview of the accounting – taxation and shaped an action direction for the harmonization process intensification at the company’s level.

Deciding Who Decides Questions at the Intersection of School Finance Reform Litigation and Standards-Based Accountability Policies

Science.gov (United States)

Superfine, Benjamin Michael

2009-01-01

Courts hearing school finance reform cases have recently begun to consider several issues related to standards-based accountability policies. This convergence of school finance reform litigation and standards-based accountability policies represents a chance for the courts to reallocate decision-making authority for each type of reform across the…

Capital Account Policy in South Korea: The Informal Residues of the Developmental State

Directory of Open Access Journals (Sweden)

Ralf J. Leiteritz

2015-04-01

Full Text Available This paper analyzes the political dynamics of capital account policy in South Korea. The first part is devoted to the historical evolution of capital account policy from the 1960s to the present day. It highlights the path of substantial financial opening that began in the early 1990s with two distinct waves of capital account liberalization before and after the Asian financial crisis of 1997-1998. The second part of the paper aims to detect the political origins of why capital account liberalization has not been complete and sustained. It locates them at the level of domestic informal institutions: first, the ideational legacy of the previous developmental state model – economic nationalism – that was predicated upon substantial barriers to international capital movements. Second, the political power of the export-oriented sector, namely of large conglomerates, that prefer exchange-rate stability and thus restrictions on capital inflows. This paper offers a heuristic argument based on a single case study which needs to be subjected to further empirical testing.

Social Justice in Australian Higher Education Policy: An Historical and Conceptual Account of Student Participation

Science.gov (United States)

Gale, Trevor; Tranter, Deborah

2011-01-01

This article provides a synoptic account of historically changing conceptions and practices of social justice in Australian higher education policy. It maps the changes in this policy arena, beginning with the period following the Second World War and concluding with an analysis of the most recent policy proposals of the Bradley Review.…

The Mix of Accountancy Policy and Tax Strategy in Company’s Financial Result

Directory of Open Access Journals (Sweden)

Rafał Marciniak

2009-07-01

Full Text Available The use of legally possible accountancy methods may influence entrepreneurs real economic situation as well as their ability to perform in the future. This article presents an introduction to the problems of decision dilemmas in the area of balance law. A future result-oriented approach to the accountancy policy requires devising a method which would help choose an optimal variant among the least risky ones. Since a choice dilemma deals with future and uncertain events, it is necessary to apply statistical analysis with its rules of inference. Because of the changing environment, this issue poses a complex decision problem in conditions of uncertainty. It, therefore, means that the rules of probability theory need to be used in the inference process. With subjective probability it is then possible to calculate the value of expected profits and define the risk of the variants within the discussed accountancy policy.

The Politics of Public Accountability: Implications for Centralized Music Education Policy Development and Implementation

Science.gov (United States)

Horsley, Stephanie

2009-01-01

This article addresses accountability issues that affect music education policy and implementation in the neoliberal education system. Using examples from education reform in Ontario, Canada, the author argues that two forms of accountability imbalances fostered by the neoliberal state--hierarchical answerability over communicative reason and…

Structural integration and performance of inter-sectoral public health-related policy networks: An analysis across policy phases.

Science.gov (United States)

Peters, D T J M; Raab, J; Grêaux, K M; Stronks, K; Harting, J

2017-12-01

Inter-sectoral policy networks may be effective in addressing environmental determinants of health with interventions. However, contradictory results are reported on relations between structural network characteristics (i.e., composition and integration) and network performance, such as addressing environmental determinants of health. This study examines these relations in different phases of the policy process. A multiple-case study was performed on four public health-related policy networks. Using a snowball method among network actors, overall and sub-networks per policy phase were identified and the policy sector of each actor was assigned. To operationalise the outcome variable, interventions were classified by the proportion of environmental determinants they addressed. In the overall networks, no relation was found between structural network characteristics and network performance. In most effective cases, the policy development sub-networks were characterised by integration with less interrelations between actors (low cohesion), more equally distributed distances between the actors (low closeness centralisation), and horizontal integration in inter-sectoral cliques. The most effective case had non-public health central actors with less connections in all sub-networks. The results suggest that, to address environmental determinants of health, sub-networks should be inter-sectorally composed in the policy development rather than in the intervention development and implementation phases, and that policy development actors should have the opportunity to connect with other actors, without strong direction from a central actor. Copyright © 2017 Elsevier B.V. All rights reserved.

Vernacular Globalisations: Neo-Statist Accountability Policies in France and Quebec Education

Science.gov (United States)

Maroy, Christian; Pons, Xavier; Dupuy, Claire

2017-01-01

The article argues that there is no single globalisation of education systems, but rather multiple globalisations of each system taken in its individual context. We propose three explanatory factors to account for these vernacular globalisation processes, that is, for individual policy trajectories in each national context: path dependence on…

75 FR 36381 - Office of Energy Policy and Innovation; Request for Comments Regarding Rates, Accounting and...

Science.gov (United States)

2010-06-25

... Energy Policy and Innovation; Request for Comments Regarding Rates, Accounting and Financial Reporting... the above-referenced docket regarding rates, accounting and financial reporting associated with... set method(s) of rate recovery, accounting and financial reporting. However, the same is not...

Accounting and Accounting Policy Отчетность и учетная политика предприятия

OpenAIRE

Demidenko Leonid P.

2013-01-01

The article considers essence and contents of accounting policy. Its provides information with respect to main aspects of formation and application of accounting policy in Ukraine. It studies the structure of regulations on accounting policy that were developed in a company. It specifies correlation of accounting policy and organisation of accounting. It explains the determining role of the top manager and chief accountant in formation of accounting policy of a company. It identifies regulati...

Peculiarities of formation of accounting policy of the catering company

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I.M. Vygivska

2018-04-01

Full Text Available Restaurant business in Ukraine is developing quite dynamically. Today, services of off-premise catering have become an integral part of each business process. Insufficient level of theoretical and practical developments of domestic scientists in catering actualizes the study of the organization of their accounting process. The article investigates one of the newest Ukrainian market restaurant services i.e. catering. We determined that catering is a service activity sphere of the restaurant business, the purpose of which is to satisfy social and personal needs of the population. Thus, the main peculiarity of catering is outdoor servicing in the places selected by the customers of catering services. Two catering areas are pointed out: corporate services and individual services that affect the organization of accounting processes. The article presents the author's position regarding the allocation of the individual accounting policies of the catering company in which it is necessary to provide the specifics of the inventory and containers, their revaluation, product losses, discounts and loyalty programs, pricing, direct and indirect cost structure, peculiarities of their distribution, methods of cost accounting and calculation, etc.

Advocacy, Assessment and Accountability: Using Policy to Impact Practice in Ohio

Science.gov (United States)

Lorson, Kevin; Mitchell, Stephen

2016-01-01

Physical education teachers and programs are affected by increasing accountability demands. The purpose of this article is to explain Ohio's journey from advocacy for state physical education academic content standards to state-level policy that led to the development of state-wide assessments and data reporting on each school's report card. The…

REASSESSEMENT, ACCOUNTING POLICY ON TANGIBLE PRESENTATION IN THE FINANCIAL STATEMENTS

OpenAIRE

Firescu Victoria

2013-01-01

This paper aims to present some important aspects of the decision revaluation of tangible assets in the financial statements of the Romanians companies .Reassessment of the assets shows special interest for the beneficiaries accounting information because only a suitable policy will lead to credibility assessment and relevant data financial statements of assets. Although there have been numerous concerns to find optimal pricing model, currently neither practitioners nor researchers have not r...

Interrelations between Policymakers' Intentions and School Agents' Interpretation of Accountability Policy in Israel

Science.gov (United States)

Amdur, Lisa; Mero-Jaffe, Irit

2017-01-01

The study examined the interrelations between policymakers' intentions for test-based accountability policy and school agents' perceptions and actions with regard to this policy. Mixed methods were used and encompassed 24 policymakers, 80 school principals, 168 teachers and case studies of four schools. New institutional theory, including the…

Partisan Differences on Higher Education Accountability Policy: A Multi-State Study of Elected State Legislators

Science.gov (United States)

Morse, Andrew Q.

2014-01-01

Public institutions in the United States face a policy challenge to adapt to accountability expectations among a variety of stakeholders (Bogue & Hall, 2012; Thelin, 2004; Richardson & Martinez, 2009). Among the major stakeholders are state legislators who hold fiscal and policy influence over public institutions, but these leaders have…

Different accounting approaches to harvested wood products in national greenhouse gas inventories: their incentives to achievement of major policy goals

International Nuclear Information System (INIS)

Hashimoto, Seiji

2008-01-01

The 2006 IPCC Guidelines for National Greenhouse Gas Inventories provide four accounting approaches to harvested wood products (HWP). These differ in the way they define system boundaries. Therefore, reported national carbon emissions differ according to the accounting approach used, and the implications of each accounting approach differ for different countries. This paper investigates four IPCC accounting approaches, as well as the 1996 IPCC default approach, to determine whether they provide incentives to achievement of major policy goals related to climate, forest, trade, and waste, taking into account indirect effects of wood use change (i.e., the effects on forest carbon stocks and on carbon emissions from the use of other fuels and materials). Conclusions are as follows: (1) The analyses produced many different results from those of previous studies. These differences appear to be attributable to whether or not the indirect effects of wood use change are taken into account and the reference scenarios that are assumed; (2) The best approaches for achieving each policy goal differ, and the best approaches for particular policy goals might pose problems for other policy goals; (3) Overall, the IPCC default approach is the best accounting approach from the viewpoint of greater compatibility with, or integration across, the array of policy goals, although it does not address the issue of an increasing global carbon stock in HWP

The application of intangible asset accounting and discretionary policy choices in the UK football industry

OpenAIRE

Rowbottom, Nicholas

2002-01-01

This paper investigates the use of intangible asset accounting and the selection of accounting policies in the football industry, an environment where discretionary choices were available concerning accounting for transfer fees. Additionally, companies in this dynamic and socially influential industry are unique in recognising investments in human resources on the balance sheet. Proxies representing the level of tax costs, equity depletion, underwriter pressure and auditors used are found to ...

Three Types of Accounting Policies Reflected in Financial Statements. Case Study for Romania

OpenAIRE

MARIANA GURĂU

2014-01-01

The objective of financial statements is to give a true and fair view of financial position and of the performance, a true and fair view which will be useful for a wide range of users to take economic decisions. Accounting policies choice involves setting options that generate the best financial and accounting information. The best information must be in agreement with the most accurate image of financial position, performance and changes in financial position and performance. The pre...

Trade and Industrial Policy Strategies (TIPS) Core Grant - Phase IV ...

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

Established in 1996, Trade and Industrial Policy Strategies (TIPS) is an organization that coordinates a network of researchers that seeks to provide the Government of South Africa, civil society and the region with independent advice on economic policy, with a particular focus on trade and industrial issues. Earlier phases of ...

Market Accountability in Schools: Policy Reforms in England, Germany, France and Italy

Science.gov (United States)

Mattei, Paola

2012-01-01

This article concentrates on the policy reforms of schools in England, Germany, France and Italy, from 1988 to 2009, with a focus on the introduction of market accountability. Pressing demands for organisational change in schools, shaped by the objectives of "efficiency" and competition, which were introduced in England in the 1980s,…

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.

Phase and gain control policies for robust active vibration control of flexible structures

International Nuclear Information System (INIS)

Zhang, K; Ichchou, M N; Scorletti, G; Mieyeville, F

2013-01-01

The interest of this paper is to develop a general and systematic robust control methodology for active vibration control of flexible structures. For this purpose, first phase and gain control policies are proposed to impose qualitative frequency-dependent requirements on the controller to consider a complete set of control objectives. Then the proposed control methodology is developed by employing phase and gain control policies in the dynamic output feedback H ∞  control: according to the set of control objectives, phase and gain control policies incorporate necessary weighting functions and determine them in a rational and systematic way; on the other hand, with the appropriate weighting functions efficient H ∞  control algorithms can automatically realize phase and gain control policies and generate a satisfactory H ∞  controller. The proposed control methodology can be used for both SISO and MIMO systems with collocated or non-collocated sensors and actuators. In this paper, it is validated on a non-collocated piezoelectric cantilever beam. Both numerical simulations and experimental results demonstrate the effectiveness of the proposed control methodology. (paper)

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

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Aida Nahar

2018-02-01

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

THE INFLUENCE OF ACCOUNTING SYSTEM AND FISCAL POLICY ON REGIONAL DEVELOPMENT

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Oana Bogdan

2014-10-01

Full Text Available Regional development is a concept that aims at stimulating and diversifying economic activities, stimulating private sector investment and it contributes to reducing unemployment and improving living standards. To achieve these goals accounting and tax policies are necessary to allow private operators to realize taxable income, to create jobs for people and to pay taxes and contributions due to the State budget. The State must reinvest a part of the resources collected to the community in order to improve infrastructure, education and health, thus contributing to regional development. Changes in tax law and accounting adopted in Romania during 2009-2014 are regarded as tax breaks for companies created to ensure economic growth, dynamic and sustainable through efficient use of regional and local potential. In this paper we analyze the influence of the accounting and fiscal system on the regional development given that these measures do not always achieve their objectives established companies having benefit from the application of various tax measures. The paper will present the main changes of the tax and accounting systems and their impact on the regional development in Romania and the consequences resulting in implementing these measures.

Situation of nuclear power generation in Sweden: swaying nuclear energy policy and conversion from nuclear phase-out policy

International Nuclear Information System (INIS)

Kuroda, Yuji

2017-01-01

In Sweden, fossil fuels cannot be produced domestically, and most of them depend on foreign imports. For this reason, together with hydropower generation using abundant water resources, nuclear power generation was introduced and used since the early stage. Nuclear power generation in 2015 reached 35% of total generated power energy. As of 2016, Sweden was steadily constructing the world's second final disposal site of high-level radioactive waste. On the other hand, this country is known as the one that decided nuclear phase-out policy earliest in the world. However, the country's nuclear policy is swaying together with changes in political party power due to election results. In 1980, they decided the policy of abolishing all nuclear power generation by 2010. Thereafter, the nuclear phase-out policy was frozen and maximum 10 units of nuclear plants were accepted. The goal of the latest policy is to allow new construction up to 10 units as replacement, and to use 100% of renewable energy in 2040. However, the year of 2040 is not a deadline for the abolishment of nuclear power generation. In Sweden's public opinion on nuclear power generation, the early abolition was dominant at about 50% during 1986∼1995, but this opinion decreased to about 10% in the 2000s. There is an increasing number of opinions saying that the existing nuclear plants should be continuously operated for a while, and phased out step by step in the future. (A.O.)

Accountability in Teenage Dating Violence: A Comparative Examination of Adult Domestic Violence and Juvenile Justice Systems Policies

Science.gov (United States)

Zosky, Diane L.

2010-01-01

Unlike in the adult criminal justice system, where domestic violence policies hold perpetrators accountable for their violence, the juvenile justice system rarely addresses teenage dating violence. Although the adult criminal justice system has pursued policies toward intimate partner violence grounded on a "zero tolerance" ideology, the juvenile…

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

Science.gov (United States)

2012-07-25

... rule that revised Cost Accounting Standard (CAS) 412, ``Composition and Measurement of Pension Cost... Accounting Standards: Cost Accounting Standards 412 and 413--Cost Accounting Standards Pension Harmonization Rule AGENCY: Cost Accounting Standards Board, Office of Federal Procurement Policy, Office of...

Long-term climate policy implications of phasing out fossil fuel subsidies

International Nuclear Information System (INIS)

Schwanitz, Valeria Jana; Piontek, Franziska; Bertram, Christoph; Luderer, Gunnar

2014-01-01

It is often argued that fossil fuel subsidies hamper the transition towards a sustainable energy supply as they incentivize wasteful consumption. We assess implications of a subsidy phase-out for the mitigation of climate change and the low-carbon transformation of the energy system, using the global energy–economy model REMIND. We compare our results with those obtained by the International Energy Agency (based on the World Energy Model) and by the Organization for Economic Co-Operation and Development (OECD-Model ENV-Linkages), providing the long-term perspective of an intertemporal optimization model. The results are analyzed in the two dimensions of subsidy phase-out and climate policy scenarios. We confirm short-term benefits of phasing-out fossil fuel subsidies as found in prior studies. However, these benefits are only sustained to a small extent in the long term, if dedicated climate policies are weak or nonexistent. Most remarkably we find that a removal of fossil fuel subsidies, if not complemented by other policies, can slow down a global transition towards a renewable based energy system. The reason is that world market prices for fossil fuels may drop due to a removal of subsidies. Thus, low carbon alternatives would encounter comparative disadvantages. - Highlights: • We assess implications of phasing out fossil fuel subsidies on the mitigation of climate change. • The removal of subsidies leads to a net-reduction in the use of energy. • Emission reductions contribute little to stabilize greenhouse gases at 450 ppm if not combined with climate policies. • Low carbon alternatives may encounter comparative disadvantages due to relative price changes at world markets

The qualitative characteristics of financial information, and managers’ accounting decisions:evidence from IFRS policy changes

OpenAIRE

Nobes, Christopher; Stadler, Christian

2015-01-01

This is the first empirical study that uses publicly available data to provide direct evidence about the role of the qualitative characteristics (QCs) of financial information in managements’ accounting decisions. Based on 40,895 hand-collected IFRS (International Financial Reporting Standards) policy choices on 16 topics made by 514 large firms of 10 jurisdictions in the period 2005–2011, we identify 204 reasons for policy changes. The majority of these refer to QCs from the conceptual frame...

Determination of production-shipment policy using a two-phase algebraic approach

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Huei-Hsin Chang

2012-04-01

Full Text Available The optimal production-shipment policy for end products using mathematicalmodeling and a two-phase algebraic approach is investigated. A manufacturing systemwith a random defective rate, a rework process, and multiple deliveries is studied with thepurpose of deriving the optimal replenishment lot size and shipment policy that minimisestotal production-delivery costs. The conventional method uses differential calculus on thesystem cost function to determine the economic lot size and optimal number of shipmentsfor such an integrated vendor-buyer system, whereas the proposed two-phase algebraicapproach is a straightforward method that enables practitioners who may not havesufficient knowledge of calculus to manage real-world systems more effectively.

Accounting for health in climate change policies: a case study of Fiji.

Science.gov (United States)

Morrow, Georgina; Bowen, Kathryn

2014-01-01

Climate change is expected to affect the health of most populations in the coming decades, having the greatest impact on the poorest and most disadvantaged people in the world. The Pacific islands, including Fiji, are particularly vulnerable to the effects of climate change. The three major health impacts of climate change in Fiji explored in this study were dengue fever, diarrhoeal disease, and malnutrition, as they each pose a significant threat to human health. The aim of this study was to investigate to what extent the Fiji National Climate Change Policy, and a selection of relevant sectoral policies, account for these human health effects of climate change. The study employed a three-pronged policy analysis to evaluate: 1) the content of the Fijian National Climate Change Policy and to what extent health was incorporated within this; 2) the context within which the policy was developed; 3) the relevant processes; and 4) the actors involved. A selection of relevant sectoral policies were also analysed to assess the extent to which these included climate change and health considerations. The policy analysis showed that these three health impacts of climate change were only considered to a minor extent, and often indirectly, in both the Fiji National Climate Change Policy and the corresponding National Climate Change Adaptation Strategy, as well as the Public Health Act. Furthermore, supporting documents in relevant sectors including water and agriculture made no mention of climate change and health impacts. The projected health impacts of climate change should be considered as part of reviewing the Fiji National Climate Change Policy and National Climate Change Adaptation Strategy, and the Public Health Act. In the interest of public health, this should include strategies for combating dengue fever, malnutrition, and water-borne disease. Related sectoral policies in water and agriculture should also be revised to consider climate change and its impact on human

Accounting for health in climate change policies: a case study of Fiji

Directory of Open Access Journals (Sweden)

Georgina Morrow

2014-05-01

Full Text Available Background: Climate change is expected to affect the health of most populations in the coming decades, having the greatest impact on the poorest and most disadvantaged people in the world. The Pacific islands, including Fiji, are particularly vulnerable to the effects of climate change. Objective: The three major health impacts of climate change in Fiji explored in this study were dengue fever, diarrhoeal disease, and malnutrition, as they each pose a significant threat to human health. The aim of this study was to investigate to what extent the Fiji National Climate Change Policy, and a selection of relevant sectoral policies, account for these human health effects of climate change. Design: The study employed a three-pronged policy analysis to evaluate: 1 the content of the Fijian National Climate Change Policy and to what extent health was incorporated within this; 2 the context within which the policy was developed; 3 the relevant processes; and 4 the actors involved. A selection of relevant sectoral policies were also analysed to assess the extent to which these included climate change and health considerations. Results: The policy analysis showed that these three health impacts of climate change were only considered to a minor extent, and often indirectly, in both the Fiji National Climate Change Policy and the corresponding National Climate Change Adaptation Strategy, as well as the Public Health Act. Furthermore, supporting documents in relevant sectors including water and agriculture made no mention of climate change and health impacts. Conclusions: The projected health impacts of climate change should be considered as part of reviewing the Fiji National Climate Change Policy and National Climate Change Adaptation Strategy, and the Public Health Act. In the interest of public health, this should include strategies for combating dengue fever, malnutrition, and water-borne disease. Related sectoral policies in water and agriculture should

An African account of ecosystem service provision: Use, threats and policy options for sustainable livelihoods

CSIR Research Space (South Africa)

Egoh, Benis N

2012-12-01

Full Text Available -1 Ecosystem Services December 2012/ Vol. 2 An African account of ecosystem service provision: Use, threats and policy options for sustainable livelihoods Benis N. Egoh a, , , , Patrick J. O'Farrellb, Aymen Charefa, Leigh Josephine Gurney a...

FEATURES OF ACCOUNTING ORGANIZATION OF LIABILITIES FOR TAXES AND DUTIES UNDER CIRCUMSTANCES OF ENVIRONMENTAL POLICY IMPLEMENTATION IN UKRAINE

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T. Murovana

2013-05-01

Full Text Available The main problems of accounting organization of liabilities for taxes and duties under current complicated economic and environmental conditions were investigated. Measures for improving tax calculation reflecting, environmental tax and other environmental liabilities in accounting, tax and financial reporting in order to simplify the accounting process, improve organization of business activities, ensure implementation of environmental policy balance were developed.

Energy market impacts of nuclear power phase-out policies

Energy Technology Data Exchange (ETDEWEB)

Glomsroed, Solveig; Taoyuan, Wei; Mideksa, Torben; Samset, Bjoern H.

2013-03-01

After the Fukushima disaster in March 2011 safety concerns have escalated and policies towards nuclear power are being reconsidered in several countries. This article presents a study of the effect of nuclear power phase-out on regional electricity prices. We consider 4 scenarios with various levels of ambition to scale down the nuclear industry using a multiple region, multiple sector global general equilibrium model. Non-nuclear power production follows the New Policies scenario of the World Energy Outlook (IEA, 2010). Phase-out in Germany and Switzerland increases electricity prices of OECD-Europe moderately by 2-3 per cent early on to 4-5 per cent by 2035 if transmission capacity within the region is sufficient. If all regions shut down old plants built before 2011, North America, OECD-Europe and Japan face increasing electricity prices in the range of 23-28 per cent in 2035. These price increases illustrate the incentives for further investments in renewable electricity or improved technologies in nuclear power production. (Author)

Energy Market Impacts of Nuclear Power Phase-Out Policies

International Nuclear Information System (INIS)

Glomsroed, Solveig; Taoyuan, Wei; Mideksa, Torben; Samset, Bjoern H.

2013-01-01

After the Fukushima disaster in March 2011 safety concerns have escalated and policies towards nuclear power are being reconsidered in several countries. This article presents a study of the effect of nuclear power phase-out on regional electricity prices. We consider 4 scenarios with various levels of ambition to scale down the nuclear industry using a multiple region, multiple sector global general equilibrium model. Non-nuclear power production follows the New Policies scenario of the World Energy Outlook (IEA, 2010). Phase-out in Germany and Switzerland increases electricity prices of OECD-Europe moderately by 2-3 per cent early on to 4-5 per cent by 2035 if transmission capacity within the region is sufficient. If all regions shut down old plants built before 2011, North America, OECD-Europe and Japan face increasing electricity prices in the range of 23-28 per cent in 2035. These price increases illustrate the incentives for further investments in renewable electricity or improved technologies in nuclear power production. (Author)

Carbon accounting of forest bioenergy: from model calibrations to policy options (Invited)

Science.gov (United States)

Lamers, P.

2013-12-01

Programs to stimulate biomass use for the production of heating/cooling and electricity have been implemented in many countries as part of their greenhouse gas emission reduction strategies. Critiques claim however that the use of forest biomass, e.g. as a replacement of hard-coal in large-scale power plants or mineral oil fuelled residential heating boilers, countervails carbon saving and thus also climate change mitigation strategies, at least in the short-term, as forest biomass combustion releases previously stored biogenic carbon back into the atmosphere. While there seems general agreement that carbon emitted from bioenergy combustion was and will again be sequestered from the atmosphere given a sustainable biomass management system, there is inherent concern that carbon release and sequestration rates may not be in temporal balance with each other and eventually jeopardize mid-century carbon/temperature/climate targets. So far, biomass carbon accounting systems (including those that are part of regulatory standards) have not incorporated this potential temporal imbalance or ';carbon debt'. The potential carbon debt caused by wood harvest and the resulting time spans needed to reach pre-harvest carbon levels (payback) or those of a reference case (parity) have become important parameters for climate and bioenergy policy developments. The present range of analyses however varies in assumptions, regional scopes, and conclusions. Policy makers are confronted with this portfolio while needing to address the temporal carbon aspect in current regulations. In order to define policies for our carbon constrained world, it is critical to better understand the dimensions and regional differences of these carbon cycles. This paper/presentation discusses to what extent and under which circumstances (i.e. bioenergy systems) a temporal forest carbon imbalance could jeopardize future temperature and eventually climate targets. It further reviews the current state of

THE RISK OF INCONSEQUENTLY USING THE ACCOUNTING POLICIES

Directory of Open Access Journals (Sweden)

Mihaela D. NANU

2014-11-01

Full Text Available This research is trying an approach on the risk concepts that appear when using inconsequently accounting policies and management techniques for controlling them. The increase of companies’ vulnerability, their size, the huge impact of technology, the global interdependence and competition, the environment awareness, too, are only a few of the factors which are drawing my attention on the issue of these risks and their management. Romania’s emerging economy is creating a favourable environment for building a business. The reaching of the established objectives is encumbered by this uncertainty that can be either a barrier or an opportunity for the profitability of the entity. It is envisaged the getting/obtaining of information regarding the state of the phenomenon under study, as anchored in the national economic reality, the exploitation of the information available in the field of interest that is being studied, as well as the exchange of information and good practices.

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

Science.gov (United States)

2011-08-26

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

76 FR 61660 - Cost Accounting Standards: Clarification of the Exemption From Cost Accounting Standards for Firm...

Science.gov (United States)

2011-10-05

... Accounting Standards: Clarification of the Exemption From Cost Accounting Standards for Firm-Fixed-Price... Management and Budget (OMB), Office of Federal Procurement Policy, Cost Accounting Standards Board. ACTION: Proposed rule. SUMMARY: The Office of Federal Procurement Policy (OFPP), Cost Accounting Standards (CAS...

PROTECTION OF HOUSEHOLD APPLIANCES INDUCTION MOTORS AGAINST OVERCURRENT TAKING INTO ACCOUNT NONLINEAR DISTORTION OF PHASE CURRENT

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A.G. Sereda

2015-06-01

Full Text Available Purpose. Theoretical justification and engineering of induction motors heat protection method from overload currents taking into account nonlinear distortion of the phase current and implementation as a microprocessor device functioning algorithm. Methodology. To solve the problem used the theory of the representing complex harmonic oscillations analog signals expansion into the oscillation spectrum forming elementary harmonic components in order to compare their properties by applying the theory of discrete signals and systems, as well as methods of spectral analysis and discrete signals filtering. The harmonic analysis versatility is that any periodic signal may be synthesized from harmonic oscillation of certain amplitude, frequency and initial phase. A mathematical model for determining the phase current harmonic content of power supply networks with isolated neutral and non-linear loads types and, as a consequence, the distortion of sinusoidal phase current change is developed by multiplying the analog current in time dependency on the grate delta-function with different sampling intervals, in which the use of simple and widely used in relay protection units, in particular electronic overcurrent relays, mathematical operations of integration squares instantaneous current allows the most in harmony with the mathematical tools to build other network protection types. Findings. The necessity to increase the sensitivity of the induction motors heat protection from overload currents taking into account nonlinear distortion of the phase currents is proved. By nonlinear distortion harmonic analysis of the phase currents the motor protection reliability increasing provided by taking into account the higher harmonic components of the phase currents, which causes to additional losses and heating of the stator winding. It uses the simplest and widely used in protective relaying mathematical apparatus determining of most significant higher harmonics

Do Accountability Policies Push Teachers Out?

Science.gov (United States)

Ingersoll, Richard; Merrill, Lisa; May, Henry

2016-01-01

The impact of accountability on U.S. schools, for good or ill, is a subject of debate and research. The authors recently studied an aspect of accountability that had previously received little attention. They asked, do accountability reforms affect public schools' ability to retain their teachers? By analyzing data from the Schools and Staffing…

CLOUD ACCOUNTING – A NEW PARADIGM OF ACCOUNTING POLICIES

Directory of Open Access Journals (Sweden)

Cristina PRICHICI

2015-04-01

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

Media Accounts of School Performance: Reinforcing Dominant Practices of Accountability

Science.gov (United States)

Baroutsis, Aspa

2016-01-01

Media reportage often act as interpretations of accountability policies thereby making the news media a part of the policy enactment process. Within such a process, their role is that of policy reinforcement rather than policy construction or contestation. This paper draws on the experiences of school leaders in regional Queensland, Australia, and…

The Ghostly Workings of Danish Accountability Policies

DEFF Research Database (Denmark)

Pors, Justine Grønbæk

2016-01-01

present an empirical study of a policy agenda of introducing an assessment culture and improving the management of the Danish public school. I explore how all the routines and habits deemed outdated and sought annihilated by a new policy paradigm continue to haunt head teachers as seething presence...... of lurking resistance towards the policy aims as well as insidious doubts. Thinking about the ghostly contributes to studies of education policy by locating the reality of power in the mundane everyday doings and experiences of educational practitioners and insisting on the very tangled way people sense...... and intuit the complexities of contemporary forms of power....

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

OpenAIRE

Aida Nahar; Subadriyah Subadriyah; Ali Sofwan

2018-01-01

Accountability of local governments in the implementation of policies should be carried out with the financial statements present the quality. Qualitative characteristics of financial statements described in PP 24/ 2005 that the qualitative characteristics of financial statements is a normative measurement that needs to be realized in the accounting information that can be fulfil its purpose. To be able to raise the normative requirements, this characteristics is absolutely necessary in order...

论会计政策选择中的公共选择%On the public choice in the choice of accounting policies

Institute of Scientific and Technical Information of China (English)

戴奉祥

2001-01-01

会计政策是指企业编报财务报表时所采用的特定原则、基础、惯例、规则和做法。企业应根据自身的具体情况选择最能反映企业财务状况、经营成果和现金流量的会计政策；会计信息和会计准则的公共物品特性决定了会计政策选择必然是一项社会公共选择，各相关利益集团都竭力在会计政策选择过程中做出使自身利益最大化的选择，因此，会计政策选择成了一项具有广泛经济、政治后果的社会力量博弈和斗争。%The accounting policies of the firms are the specific accounting principles, base ,convention, rules when the financial figures are draw up.Enterprise shall choose their financial policies which are considered most appropriate to present fairly the financial statements of the enterprise. The public goods characteristics of accounting information and accounting standards decide that the choices of accounting policies must be a social public choice. Every social groups do their best to maximize their own benefit in course of selection of accounting policies, so the choice of accounting policies become a lots of games and contests with economic benefit and political consequence.

Phasing out nuclear in Germany: scenarios of energy policy

International Nuclear Information System (INIS)

Knopf, Brigitte; Pahle, Michael; Kondziella, Hendrik; Goetz, Mario; Bruckner, Thomas; Edenhofer, Ottmar; Stark, Hans; Rittelmeyer, Yann-Sven; Wissmann, Nele; Vitasse, Thomas

2012-02-01

After the German decision taken in 2011 to phase out nuclear, the authors analyse different scenarios of energy transition, and study the consequences of this phasing out in terms of energy needs provided by fossil fuel plants, of electricity price for households and for industries, and of CO 2 emissions. Independently from the development of renewable energies, the different effects of gas and coal plants replacing nuclear energy have been calculated and compared, and other possible scenarios have been explored. The author also discuss requirements in terms of governance for grid development, for a coordinated European policy of energy and climate, and for transparency and scientific follow-up

THE IMPORTANCE OF THE ADOPTION AND APPLICATION OF ACCOUNTING POLICIES TRANSITION COUNTRIES WITH REGARD TO COMPANIES IN SERBIA

Directory of Open Access Journals (Sweden)

ŽELJKO GRUBLJEŠIĆ

2016-02-01

Full Text Available Accounting policy should be seen as a framework within which policy is formed to keep business events with the primary objective of increasing safety, especially financial reporting of management. Some management companies is who is responsible for the end result of the economic activity of enterprises run by. To be able to reliably managed by the company shall have a built in system management and logging of all activity in the company, it is necessary to respect the recommendations of the internal control and audit and external audit recommendations. The accounting policy is closely related to the implementation of IAS/IFRS, which are more practical use in the Republic of Serbia starting from 2002. Greater application of these standards, companies must make changes to the accounting policies as it begins to implement the increasing number of requirements of the standard in the field of increase of caution, especially in the context of recognition and accreditation. Practically the back door is introduced replacing "the concept of historical cost" (caution, "the concept of fair value" (neutrality. The emergence of large financial and global crisis of 2008, a growing number of actors want to be informed through the financial statements of the real and the real situation in the companies, which are trying to raise the level of protection above all creditors and investors. Also in the first half of 2013, and the state wants to ensure protection management in the public sector and imposes solutions obligatory presence of Internal Auditors of the public sector in public enterprises.

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

Science.gov (United States)

2010-10-01

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

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

Features of accounting organization of innovative banking products

Directory of Open Access Journals (Sweden)

V.P. Matvienko

2015-06-01

Full Text Available The article deals with the features of the accounting organization and procedure, particularly the formation of significant accounting policies in banks. Since commercial banks are an important part of the economy, the article identifies factors affecting the accounting organization and formation of accounting policy. The paper characterized the organizational, methodological and technological components of the accounting organization of innovative banking products. In this paper, the attention paid to the organizational structure of the accounting department and its changes in connection with the bank innovation. This article describes the structure of the accounting policies of the innovative banking products. Defined the role of of accounting policies of the innovative banking products in the organization of the accounting process. In the development of the Degree of the accounting policy of the bank should take into account certain elements of the accounting organization of innovative banking products. This will increase the information content and to accelerate the provision of answers to questions, providing the information to optimize the management of innovation processes and the identification of the bank’s assets and expenses for banking innovation.

The Ghostly Workings of Danish Accountability Policies

Science.gov (United States)

Pors, Justine Grønbaek

2016-01-01

This article proposes a framework for thinking about the ghostly, thus arguing that policy can be understood as a landscape of intersecting and colliding temporalities from which arouse curious workings of barely-there forces, spooky energies and vibrating saturations of affective ambivalences. I present an empirical study of a policy agenda of…

THE IMPORTANCE OF THE ADOPTION AND APPLICATION OF ACCOUNTING POLICIES TRANSITION COUNTRIES WITH REGARD TO COMPANIES IN SERBIA

OpenAIRE

ŽELJKO GRUBLJEŠIĆ; DALIBOR PAVLOVIĆ; RATKO GARIĆ; RAJKO MACURA; VESNA PETROVIĆ

2016-01-01

Accounting policy should be seen as a framework within which policy is formed to keep business events with the primary objective of increasing safety, especially financial reporting of management. Some management companies is who is responsible for the end result of the economic activity of enterprises run by. To be able to reliably managed by the company shall have a built in system management and logging of all activity in the company, it is necessary to respect the recommendati...

Empowerment and Accountability in Implementing a "No-Fee School" Policy: A Challenge for School Governing Bodies

Science.gov (United States)

Marishane, R. N.

2013-01-01

Empowerment, accountability and redress are prime objectives of school funding in the new South Africa. This is facilitated through the National Norms and Standards for School Funding. The application of the norms has led to the development of a "no-fee school" policy aimed at exempting poor parents from payment of school fees. The…

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.

Local Control in Action: Learning from the CORE Districts' Focus on Measurement, Capacity Building, and Shared Accountability. Policy Brief 16-4

Science.gov (United States)

Marsh, Julie; Bush-Mecenas, Susan; Hough, Heather

2016-01-01

California and the nation are at the crossroads of a major shift in school accountability policy. At the state level, California's Local Control and Accountability Plan (LCAP) encourages the use of multiple measures of school performance used locally to support continuous improvement and strategic resource allocation. Similarly, the federal Every…

Annotated Bibliography on School Finance: Policy and Political Issues; Federal Government; State Issues; Non-Public Schools; Accountability.

Science.gov (United States)

Gipson, Joella

Limited to periodical literature, this annotated bibliography on school finance contains 81 references grouped in 5 categories: (1) policy and politica issues, (2) federal government, (3) state issues, (4) aid to nonpublic schools, and (5) accountability. Following the bibliographic citations, annotations range from 4 to 15 lines and conclude by…

Energy market impacts of nuclear power phase-out policies

OpenAIRE

Glomsrød, Solveig; Wei, Taoyuan; Mideksa, Torben; Samset, Bjørn Hallvard

2014-01-01

This is an accepted manuscript of an article published by Springer Netherlands. The final publication is available at link.springer.com via /https://doi.org/10.1007/s11027-014-9558-3 Since the Fukushima disaster in Japan in March 2011, safety concerns have escalated and policies toward nuclear power are being reconsidered in several countries. This article presents a study of the upward pressure on regional electricity prices from nuclear power phase out in four scenarios with various leve...

Effects of European energy policy on German nuclear phase-out policy

International Nuclear Information System (INIS)

Buedenbender, Martin

2009-01-01

After the election of the new German government on September 27th, 2009, the nuclear power phase-out decision appears back on top of the political agenda. Hence, an up to date survey of all relevant arguments seems absolutely necessary. In that matter, the scope should not remain national but should also take the European dimension into account. On the European level, a position in favour of nuclear power becomes apparent. Recent political decisions among the 27 member states show a renaissance of atomic energy. EU-Parliament, EU-Commission and EU-Council have all voted for the extensive, long term use of nuclear power in Europe. With its phase-out decision still valid, Germany is part of a minority in Europe. Germany is part of a European market for electricity whose national barriers will blur more and more in the future to form a fully integrated pan-European market in the end. Since nuclear power will provide a major share of the European electricity generation mix, Germany will always be supplied with atomic energy in the long term. This is imperative, regardless of nuclear power plants operating within the borders of Germany or not. Shutting down these facilities in Germany will hence not make the risks associated with atomic energy disappear. It will only add energy-technical challenges to assure long-term supply security. Thus, the new German government should withdraw the phase-out decision. (orig.)

THE EFFECTS OF ENTERPRISE ACCOUNTING POLICIES REGARDING DEPRECIATIONS UPON THE RESULTS AND CORPORATE TAXES

Directory of Open Access Journals (Sweden)

Sorin, Grigorescu

2013-01-01

Full Text Available Depreciation and net results define the self-financing ability of an enterprise and any change in depreciations generates reverse effects upon a corporate tax. That is why the measurement and depreciation system of assets must be correlated with capital maintenance. In the event of depreciation, accounting policies may envisage the choice of one of the depreciation methods, for example straight-line, accelerated or degressive methods of depreciation. Choosing a method of depreciation involves an accounting option. The present article includes a comparative approach of depreciation methods and their implications upon the results and profit taxes, comprising own perspectives and opening new research prospects. The question can be “Which method is the best to use?”. The answer depends on enterprise objectives, on the “aggressiveness” used when it wants to approach fiscal management.

Public accountability procedures in Denmark

DEFF Research Database (Denmark)

Jamison, Andrew; Møhl, Terkel

2004-01-01

The article raises questions as - who is responsible for environmental and tehnological policy in Denmark? And how are those 'policymakers' made accountable to the public for their decisions?......The article raises questions as - who is responsible for environmental and tehnological policy in Denmark? And how are those 'policymakers' made accountable to the public for their decisions?...

Accounting for the water impacts of ethanol production

International Nuclear Information System (INIS)

Fingerman, Kevin R; Torn, Margaret S; Kammen, Daniel M; O'Hare, Michael H

2010-01-01

Biofuels account for 1-2% of global transportation fuel and their share is projected to continue rising, with potentially serious consequences for water resources. However, current literature does not present sufficient spatial resolution to characterize this localized effect. We used a coupled agro-climatic and life cycle assessment model to estimate the water resource impacts of bioenergy expansion scenarios at a county-level resolution. The study focused on the case of California, with its range of agroecological conditions, water scarcity, and aggressive alternative fuel incentive policies. Life cycle water consumption for ethanol production in California is up to 1000 times that of gasoline due to a cultivation phase that consumes over 99% of life cycle water use for agricultural biofuels. This consumption varies by up to 60% among different feedstocks and by over 350% across regions in California. Rigorous policy analysis requires spatially resolved modeling of water resource impacts and careful consideration of the various metrics that might act to constrain technology and policy options.

75 FR 64684 - Cost Accounting Standards: Elimination of the Exemption From Cost Accounting Standards for...

Science.gov (United States)

2010-10-20

... cost accounting standards governing the measurement, assignment, and allocation of costs to contracts... Accounting Standards: Elimination of the Exemption From Cost Accounting Standards for Contracts Executed and... and Budget (OMB), Office of Federal Procurement Policy, Cost Accounting Standards Board. ACTION...

48 CFR 9904.411 - Cost accounting standard-accounting for acquisition costs of material.

Science.gov (United States)

2010-10-01

... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting standard-accounting for acquisition costs of material. 9904.411 Section 9904.411 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND...

The Influence of Test-Based Accountability Policies on Early Elementary Teachers: School Climate, Environmental Stress, and Teacher Stress

Science.gov (United States)

Saeki, Elina; Segool, Natasha; Pendergast, Laura; von der Embse, Nathaniel

2018-01-01

This study examined the potential influence of test-based accountability policies on school environment and teacher stress among early elementary teachers. Structural equation modeling of data from 541 kindergarten through second grade teachers across three states found that use of student performance on high-stakes tests to evaluate teachers…

Environmental accounting and statistics

International Nuclear Information System (INIS)

Bartelmus, P.L.P.

1992-01-01

The objective of sustainable development is to integrate environmental concerns with mainstream socio-economic policies. Integrated policies need to be supported by integrated data. Environmental accounting achieves this integration by incorporating environmental costs and benefits into conventional national accounts. Modified accounting aggregates can thus be used in defining and measuring environmentally sound and sustainable economic growth. Further development objectives need to be assessed by more comprehensive, though necessarily less integrative, systems of environmental statistics and indicators. Integrative frameworks for the different statistical systems in the fields of economy, environment and population would facilitate the provision of comparable data for the analysis of integrated development. (author). 19 refs, 2 figs, 2 tabs

Policies to phase in or out nuclear

International Nuclear Information System (INIS)

Leveque, Francois

2013-07-01

The author first outlines that national nuclear policies are very different as some countries decided or now decide to develop atomic energy, while others decide to give up. He also comments how the graphite-gas technology was adopted and later given up by France. He discusses the motivations of countries which yesterday decided and today decide to develop this technology of electricity production. He shows that these motivations are almost the same. In a second part, he comments the decision of Germany of an accelerated nuclear phasing out, and the choice of a premature closure of the French Fessenheim nuclear power station. He states that the age of a power station is not a good criterion for reactor ranking in terms of danger, and that such decisions of premature closing are economically very costly

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...

Policy Responsiveness and Political Accountability in City Politics

Directory of Open Access Journals (Sweden)

Anthony M. Sayers

2017-03-01

Full Text Available Peculiar patterns have emerged in municipal politics in Canada. Unlike at federal and provincial levels of government, party politics is weak or absent in cities. But looking at the entire history of municipal elections of three Western Canadian cities — Calgary, Edmonton and Vancouver — also finds that, again unlike politicians at higher levels, municipal representatives are increasingly more likely to win repeated re-elections, facing a much lower threat from any competitive challenge. In addition, the careers of municipal politicians are growing steadily longer, leading to relatively stable, almost static, city governments that tend to see change most commonly when councillors choose to step down, rather than being forced out. Such patterns, of course, run counter to the general presumption in lively democracies, including this one, that the responsiveness of government leaders (that is, following the wishes of their constituents and their accountability for the actions they take are best served by frequent turnovers in government: The need to throw politicians out every now and again to let new ones try and do things better. Whether the remarkable levels of stability and incumbency on city councils actually do serve the best interests of voters is unclear. More clear is that the lack of a party system at the city level seems to have contributed to this peculiar dynamic, and that city politicians have an interest in keeping it that way. While party affiliations provide a candidate some benefits in the form of campaign co-ordination, they also provide voters with increased clarity about what each candidate stands for policy-wise. That might be helpful to voters, but city politicians might find it more useful to blur their positions, leaving voters uncertain of exactly how to define a specific councillor’s stand, overall. The amount of information required to root through a councillor’s voting record, and the relatively light media

Questioning Stakeholder Legitimacy: A Philanthropic Accountability Model.

Science.gov (United States)

Kraeger, Patsy; Robichau, Robbie

2017-01-01

Philanthropic organizations contribute to important work that solves complex problems to strengthen communities. Many of these organizations are moving toward engaging in public policy work, in addition to funding programs. This paper raises questions of legitimacy for foundations, as well as issues of transparency and accountability in a pluralistic democracy. Measures of civic health also inform how philanthropic organizations can be accountable to stakeholders. We propose a holistic model for philanthropic accountability that combines elements of transparency and performance accountability, as well as practices associated with the American pluralistic model for democratic accountability. We argue that philanthropic institutions should seek stakeholder and public input when shaping any public policy agenda. This paper suggests a new paradigm, called philanthropic accountability that can be used for legitimacy and democratic governance of private foundations engaged in policy work. The Philanthropic Accountability Model can be empirically tested and used as a governance tool.

Financial statements and other accounting issues

International Nuclear Information System (INIS)

Graham, G.M.

1998-01-01

The main components of the proposed new National Instrument 52-104 and Companion Policy 52-104CP resulting from the efforts of the Canadian Securities Administrators to reformulate accounting related securities policies are discussed. National Instrument 52-104 replaces several national policies which dealt with the requirement to follow generally accepted accounting principles and generally accepted auditing standards. Implications of the new rules for the oil and natural gas industry are reviewed

adjustment policies and current account behaviour: empirical ...

African Journals Online (AJOL)

DJFLEX

2009-10-15

Oct 15, 2009 ... test, co-integration test and the variance decomposition and impulse response function. The variance ... economic performance and the external account. In the ... net impacts of the financial deepening and monetary credibility on .... profitability. In terms of .... cadgdp = the ratio of current account to GDP.

Validity Theory: Reform Policies, Accountability Testing, and Consequences

Science.gov (United States)

Chalhoub-Deville, Micheline

2016-01-01

Educational policies such as Race to the Top in the USA affirm a central role for testing systems in government-driven reform efforts. Such reform policies are often referred to as the global education reform movement (GERM). Changes observed with the GERM style of testing demand socially engaged validity theories that include consequential…

Critical review of jatropha biodiesel promotion policies in India

International Nuclear Information System (INIS)

Kumar, Sunil; Chaube, Alok; Jain, Shashi Kumar

2012-01-01

Jatropha, a non-edible oil seed yielding plant has been identified by the Government of India to produce biodiesel under National Biodiesel Mission. Failure of phase-I of National Biodiesel Mission and likely failure of phase-II requires critical analysis of policy frameworks related to its long term sustainability. Indian biofuel promotion policies like Biodiesel Purchase Policy and National Biofuel Policy have failed to yield any visible results. No tangible ground work is visible as of now to ensure success of various government plans and policies related to adoption of jatropha biodiesel. It is clearly evident that some serious bottlenecks are delaying the adoption of jatropha biodiesel. Present work identifies important policy bottlenecks like availability of land, non-remunerative pricing policy and state fear relating to loss of revenue in the case of zero duty regimes. This paper attempts to explore and critically analyze present policies and possible options taking into account the recent Indian experiences for successful adoption of jatropha biodiesel. - Highlights: ► Wrong waste land estimates for jatropha has failed Biodiesel Mission. ► No redressal of technological problems with biodiesel usage. ► Present estimated costing of jatropha biodiesel is Rs. 46.45 per liter. ► Promotion of any biofuel needs central government assistance to the states. ► Targets under National Biofuel Policy are also unlikely to be met.

Twitter accounts followed by Congressional health staff.

Science.gov (United States)

Grande, David; Meisel, Zachary F; Merchant, Raina M; Seymour, Jane; Gollust, Sarah E

2017-07-01

Although health policy research should inform policy making, the communication gap between researchers and policy makers limits successful translation. Social media represents a new opportunity to connect researchers and policy makers. Our objective was to assess who Congressional health policy staff follow on a major social media platform. Cross-sectional study. Our study measured Congressional health policy staff's use of Twitter and the types of individuals and organizations they follow. To focus on more influential Twitter accounts, we restricted our sample to those followed by at least 3 individual Congressional staff members. Of the 30,843 accounts followed by the 115 Congressional health policy staff, 1273 were potentially policy-related and followed by 3 or more staff. Of these, few were academically affiliated (2.4%) or explicitly health-related (5.6%) sites; many were general news media sources (50.9%) and political and governmental sources (36.4%). Health-focused accounts were frequently connected to the news media or government rather than academia. Top accounts followed (ie, highest quintile) were most likely to be national news organizations (odds ratio [OR], 5.88; 95% confidence interval [CI], 1.75-19.7) and elected officials (OR, 8.22; 95% CI, 1.75-38.6) compared with advocacy and interest groups. Health-related and academic sources are largely absent from the Twitter conversations with US Congressional health policy staff. Even within social media, traditional and political news media are important information intermediaries that researchers and journals should target to disseminate health policy evidence.

Research on effect of China’s energy saving policy of phase-out incandescent lamps

Science.gov (United States)

Ding, Qing; Zhao, Yuejin; Liang, Xiuying; Lin, Ling

2017-11-01

China’s energy saving policy of phase-out of incandescent lamps have been introduced and a comprehensive evaluation framework has been put forward. The impact of the implementation of the policy on manufacturing enterprises and places of sale, lighting industry and domestic and foreign markets, as well as the effect of energy conservation and emission reduction have been analyzed from micro, meso and macro layers. The research results show that, under the guidance of the policy, the orderly product mix transformation has been seen in incandescent lamp manufacturing enterprises, incandescent lamps gradually exit the Chinese mainstream lighting product market, and the energy conservation and emission reduction effect is remarkable.

Understanding Educational Policy Formation: The Case of School Violence Policies in Israel

Science.gov (United States)

Fast, Idit

2016-01-01

This study explores mechanisms underlying processes of educational policy formation. Previous studies have given much attention to processes of diffusion when accounting for educational policy formation. Less account has been given to the day-to-day institutional dynamics through which educational policies develop and change. Building on extensive…

77 FR 69422 - Cost Accounting Standards: Revision of the Exemption From Cost Accounting Standards for Contracts...

Science.gov (United States)

2012-11-19

... Accounting Standards: Revision of the Exemption From Cost Accounting Standards for Contracts and Subcontracts... Federal Procurement Policy (OFPP), Cost Accounting Standards (CAS) Board. ACTION: Proposed rule. SUMMARY... J. M. Wong, Director, Cost Accounting Standards Board (telephone: 202-395-6805; email: Raymond_wong...

Resource acquisition policy: Multiple account evaluation of electricity resource alternatives [and] resource acquisition strategy

International Nuclear Information System (INIS)

1994-06-01

British Columbia Hydro has been directed by the provincial government to develop evaluation procedures to rank electricity resource alternatives in terms of their social benefits and costs, and to acquire resources on the basis of need. The current state of development of social costing at BC Hydro is detailed along with its application to the multiple account evaluation of resources. In this evaluation, BC Hydro's corporate costs, customer cost, transfer payments to the province, direct costs incurred by provincial or regional governments or other Crown agences, direct environmental impact costs from air emissions and land/water use, community and social impact costs, and economic development impacts are taken into account. The BC Hydro resource acquisition strategy is also described as it was developed in response to provincial policy on electricity supply from independent power producers. This strategy includes a determination of need, a decision to acquire need-determined resources either by itself or from a private sector developer, and decisions to acquire resources in advance of need for reasons such as economic opportunity, long-term strategies, or load displacement. Background information is included on calculation of air emissions costs. An illustrative example is provided of the multiple account evaluation of several types of resource projects. 1 fig., 5 tabs

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.

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

Annual report and accounts 1994

International Nuclear Information System (INIS)

1994-01-01

The Seeboard annual report presents the Chairman's Statement, the Chief Executive's review of the year, the report of the Directors, and the Auditors' report. The group profit and loss account, balance sheets, and cash flow statement are given, and accounting policies and the accounts are outlined. (UK)

Lease Accounting in Australia: Further Empirical Evidence

OpenAIRE

Hassan, Salleh; Christopher, Theo

1998-01-01

Key words: Australia; Accounting standard; Efficient contracting; Lease accounting; Signalling The objective of this study is to examine the economic factors motivating Australian listed lessee firms to adopt capitalization of finance leases policy from 1985 to 1987 as permitted by the transitional provision of AAS 17. Capitalization is considered as the preferred accounting policy for finance leases compared to footnote disclosure. Adopting a joint efficient contracting and quality signaling pers...

Policy Research and Analysis Organizations: An Account of Recent ...

African Journals Online (AJOL)

user

policy research organizations operate, and touches on the negligible influence that the latter have ... organizations under considerations. The interviews were ... Drawing from the theoretical and empirical literatures, the next section sets ... institutionalizing policy research and analysis, however, politicians and bureaucrats ...

Reassessment of HIV-1 acute phase infectivity: accounting for heterogeneity and study design with simulated cohorts.

Directory of Open Access Journals (Sweden)

Steve E Bellan

2015-03-01

Full Text Available The infectivity of the HIV-1 acute phase has been directly measured only once, from a retrospectively identified cohort of serodiscordant heterosexual couples in Rakai, Uganda. Analyses of this cohort underlie the widespread view that the acute phase is highly infectious, even more so than would be predicted from its elevated viral load, and that transmission occurring shortly after infection may therefore compromise interventions that rely on diagnosis and treatment, such as antiretroviral treatment as prevention (TasP. Here, we re-estimate the duration and relative infectivity of the acute phase, while accounting for several possible sources of bias in published estimates, including the retrospective cohort exclusion criteria and unmeasured heterogeneity in risk.We estimated acute phase infectivity using two approaches. First, we combined viral load trajectories and viral load-infectivity relationships to estimate infectivity trajectories over the course of infection, under the assumption that elevated acute phase infectivity is caused by elevated viral load alone. Second, we estimated the relative hazard of transmission during the acute phase versus the chronic phase (RHacute and the acute phase duration (dacute by fitting a couples transmission model to the Rakai retrospective cohort using approximate Bayesian computation. Our model fit the data well and accounted for characteristics overlooked by previous analyses, including individual heterogeneity in infectiousness and susceptibility and the retrospective cohort's exclusion of couples that were recorded as serodiscordant only once before being censored by loss to follow-up, couple dissolution, or study termination. Finally, we replicated two highly cited analyses of the Rakai data on simulated data to identify biases underlying the discrepancies between previous estimates and our own. From the Rakai data, we estimated RHacute = 5.3 (95% credibility interval [95% CrI]: 0.79-57 and dacute

Directors' report and accounts 1990-1991

International Nuclear Information System (INIS)

1992-01-01

The Director's Report and accounts for Scottish Hydro-Electric PLC are presented for the period 1990-91. Details are given of the accounting policies, profit and loss account, balance sheet, source and application of funds and abridged current cost information. (UK)

A fundamentalist perspective on accounting and implications for accounting

Directory of Open Access Journals (Sweden)

Guohua Jiang

2013-12-01

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

Professional Capital as Accountability

Science.gov (United States)

Fullan, Michael; Rincón-Gallardo, Santiago; Hargreaves, Andy

2015-01-01

This paper seeks to clarify and spells out the responsibilities of policy makers to create the conditions for an effective accountability system that produces substantial improvements in student learning, strengthens the teaching profession, and provides transparency of results to the public. The authors point out that U.S. policy makers will need…

Policy research and analysis organizations: an account of recent ...

African Journals Online (AJOL)

Drawing from interviews, archival documents and a range of other sources, this article takes stock of key public policy research and analysis organizations in Ethiopia. It sheds light on the significance of professionalization of policy analysis and its contributions to closing the gap between knowledge and policymaking, offers ...

Medical savings accounts make waves.

Science.gov (United States)

Gardner, J

1995-02-27

MSAs: the theory. Medical savings account legislation would allow consumers to set aside pre-tax dollars to pay for day-to-day healthcare costs. The accounts are to be backed up by a catastropic policy with a deductible roughly equal to the maximum amount allowed in the MSA. The aim is to reduce healthcare cost inflation by making consumers more aware of the costs of healthcare than they are under comprehensive policies and enabling them to shop for the lowest-cost, highest-quality care.

A Three-Dimensional Model of Two-Phase Flows in a Porous Medium Accounting for Motion of the Liquid–Liquid Interface

DEFF Research Database (Denmark)

Shapiro, Alexander A.

2018-01-01

A new three-dimensional hydrodynamic model for unsteady two-phase flows in a porous medium, accounting for the motion of the interface between the flowing liquids, is developed. In a minimum number of interpretable geometrical assumptions, a complete system of macroscale flow equations is derived......, their expansion or contraction is also described, while rotation has been proven negligible. A detailed comparison with the previous studies for the two-phase flows accounting for propagation of the interface on micro- and macroscale has been carried out. A numerical algorithm has been developed allowing...

EPR policies for electronics in developing Asia: an adapted phase-in approach.

Science.gov (United States)

Akenji, Lewis; Hotta, Yasuhiko; Bengtsson, Magnus; Hayashi, Shiko

2011-09-01

The amount of e-waste is growing rapidly in developing countries, and the health and environmental problems resulting from poor management of this waste have become a concern for policy makers. In response to these challenges, a number of Asian developing countries have been inspired by policy developments in OECD countries, and have drafted legislations based on the principle of extended producer responsibility (EPR). However, the experiences from developed countries show that a successful implementation of EPR policies requires adequate institutions and sufficient administrative capacity. Even advanced countries are thus facing difficulties. This paper concludes from existing literature and from the authors' own observations that there seems to be a mismatch between the typical policy responses to e-waste problems in developing Asia and the capacity for successful implementation of such policies. It also notes that the e-waste situation in developing Asian countries is further complicated by a number of additional factors, such as difficulties in identifying producers, import of used electronic products and e-waste (sometimes illegal), and the existence of a strong informal waste sector. Given these challenges, the authors conclude that comprehensive EPR policy schemes of the kind that have been implemented in some advanced countries are not likely to be effective. The paper therefore proposes an alternative phase-in approach whereby developing Asian countries are able to move gradually towards EPR systems. It argues that this approach would be more feasible, and discusses what could be the key building blocks of each implementation stage.

Corporate Accountant | IDRC - International Development Research ...

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

... of the Manager, the Corporate Accountant ensures the efficient operation of the ... implementing sound financial/accounting policies, and business processes. ... the Financial Systems unit and Information Technology Management Division); ...

CDC's Prevention Status Reports: Monitoring the Status of Public Health Policies and Practices for Improved Performance and Accountability.

Science.gov (United States)

Young, Andrea C; Lowry, Garry; Mumford, Karen; Graaf, Christine

Increasing the adoption and implementation of evidence-based policies and practices is a key strategy for improving public health. Although there is widespread agreement about the importance of implementing evidence-based public health policies and practices, there are gaps between what has been shown to be effective and what is implemented at the state level. The Centers for Disease Control and Prevention (CDC) developed the Prevention Status Reports (PSRs), a performance measurement system, to highlight evidence-based public health policies and practices and catalyze state performance and quality improvement efforts across the nation. CDC selected a set of 10 topics representing some of the most important public health challenges in the nation. Stakeholders, including state health departments and other partners, helped conceptualize the PSRs and informed the development of the PSR framework, which provides an organizational structure for the system. CDC subject matter experts developed criteria for selecting policies and practices, indicators for each policy and practice, and a criteria-based rating system for each indicator. The PSRs were developed for all 50 states and the District of Columbia. The PSRs were developed and serve as a performance measurement system for monitoring the adoption, reach, and implementation fidelity of evidence-based public health policies and practices nationwide. The PSRs include 33 policy and practice indicators across the 10 health topics. They use a simple 3-level rating system-green, yellow, and red-to report the extent to which each state (and the District of Columbia) has implemented the policy or practice in accordance with supporting evidence or expert recommendations. Results from aggregate analyses show positive change or improvement. The PSRs are a unique part of CDC's work to improve the performance and accountability of the public health system, serving as both a monitoring tool and a call to action to improve health

Accounting and Accounting Policy Отчетность и учетная политика предприятия

Directory of Open Access Journals (Sweden)

Demidenko Leonid P.

2013-02-01

Full Text Available The article considers essence and contents of accounting policy. Its provides information with respect to main aspects of formation and application of accounting policy in Ukraine. It studies the structure of regulations on accounting policy that were developed in a company. It specifies correlation of accounting policy and organisation of accounting. It explains the determining role of the top manager and chief accountant in formation of accounting policy of a company. It identifies regulation of main components of accounting policy. It justifies interrelation of accounting and accounting policy.В статье рассмотрена суть и содержание учетной политики. Подана информация относительно основных аспектов формирования и применения учетной политики предприятий в Украине. Исследована структура разработанного на предприятии положения об учетной политике. Уточнено соотношение учетной политики и организации бухгалтерского учета. Освещена определяющая роль, которая принадлежит руководителю и главному бухгалтеру в формировании учетной политики предприятия. Определено регулирование основных составляющих учетной политики предприятия. Обоснована взаимосвязь бухгалтерского учета и учетной политики.

Vom "Deficit Accounting" zum "Generational Accounting ": Eine Anwendung für die Schweiz

OpenAIRE

Stefan Felder

1997-01-01

The stance of fiscal policy is commonly assessed by the size of the annual budget deficit and public debt. Both indices fail, however, to correctly reflect the long run financial burden of government programs such as social security. An alternative to "deficit accounting" is "generational accounting" which in particular reveals the intergenerational distribution effect of government legislation. The present paper applies generational accounting on the pay-as-you-go financed part of old age pe...

Explaining trends in addictive behaviour policy--the role of policy coherence.

Science.gov (United States)

Adam, Christian; Raschzok, Andreas

2014-05-01

This article analyses addictive behaviour policy regimes - focusing on illegal drugs and gambling - in 19 countries over a period of 50 years. It compares how these countries have combined rules on the consumption and possession of cannabis and on the participation in sports betting with sanctions for violations of these rules. While theories of policy convergence can explain dominant trends in the way the combination of these policy instruments have changed, they cannot account for all of the empirical variation observed. Turning to Portugal, a case which deviates in both illegal drug and gambling policy from the expected trend, we show that explanations of policy change improve substantially when taking the concept of policy coherence into account. Specifically, we argue that changes of the policy status quo are facilitated when policy entrepreneurs succeed in shaping a perception of policy incoherence. In turn, when relevant actors are able to maintain a perception of policy coherence, the policy status quo is stabilized. Copyright © 2014 Elsevier B.V. All rights reserved.

A fundamentalist perspective on accounting and implications for accounting research

Institute of Scientific and Technical Information of China (English)

Guohua; Jiang; Stephen; Penman

2013-01-01

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

Reassessment of HIV-1 Acute Phase Infectivity: Accounting for Heterogeneity and Study Design with Simulated Cohorts

Science.gov (United States)

Bellan, Steve E.; Dushoff, Jonathan; Galvani, Alison P.; Meyers, Lauren Ancel

2015-01-01

Background The infectivity of the HIV-1 acute phase has been directly measured only once, from a retrospectively identified cohort of serodiscordant heterosexual couples in Rakai, Uganda. Analyses of this cohort underlie the widespread view that the acute phase is highly infectious, even more so than would be predicted from its elevated viral load, and that transmission occurring shortly after infection may therefore compromise interventions that rely on diagnosis and treatment, such as antiretroviral treatment as prevention (TasP). Here, we re-estimate the duration and relative infectivity of the acute phase, while accounting for several possible sources of bias in published estimates, including the retrospective cohort exclusion criteria and unmeasured heterogeneity in risk. Methods and Findings We estimated acute phase infectivity using two approaches. First, we combined viral load trajectories and viral load-infectivity relationships to estimate infectivity trajectories over the course of infection, under the assumption that elevated acute phase infectivity is caused by elevated viral load alone. Second, we estimated the relative hazard of transmission during the acute phase versus the chronic phase (RHacute) and the acute phase duration (d acute) by fitting a couples transmission model to the Rakai retrospective cohort using approximate Bayesian computation. Our model fit the data well and accounted for characteristics overlooked by previous analyses, including individual heterogeneity in infectiousness and susceptibility and the retrospective cohort's exclusion of couples that were recorded as serodiscordant only once before being censored by loss to follow-up, couple dissolution, or study termination. Finally, we replicated two highly cited analyses of the Rakai data on simulated data to identify biases underlying the discrepancies between previous estimates and our own. From the Rakai data, we estimated RHacute = 5.3 (95% credibility interval [95% CrI]: 0

Accounting for the contributions of topological excitations in phase transitions through dual actions

International Nuclear Information System (INIS)

Ramos, Rudnei O.

2006-01-01

Topological excitations are believed to play an important role in different areas of physics. For example, cases of topical interest are the study of contributions of nonhomogeneous field configurations, in particular those of topological nature (like kinks, vortices and monopoles) in phase transitions associated to spontaneous symmetry breaking, the use of topological excitations in dual models of QCD to understand properties of its vacuum and confinement through the condensation of magnetic monopoles and vortices and also the relevance of these nonhomogeneous type of configurations in cosmology, again associated to possible phase transitions that are expected to have happened in the early universe. Here we show a derivation of a model dual to the scalar Abelian Higgs model where its topological excitations, namely vortex-strings, become manifest and can be treated in a quantum field theory way. The contribution of these nontrivial vacuum excitations in the phase transition for the scalar Abelian Higgs model in a thermal background is then studied and the results interpreted from the computation of the partition function taking into account the vortice-strings in the functional integration. This is made possible from the derived dual action. The relevance of the obtained results in cosmology, the analogy with phase transitions in superconductors, the relevance also for the study of confinement and other extensions of our calculations are briefly discussed here. (author)

48 CFR 9904.405 - Accounting for unallowable costs.

Science.gov (United States)

2010-10-01

... costs. 9904.405 Section 9904.405 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.405 Accounting for unallowable costs. ...

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

NARCIS (Netherlands)

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

2014-01-01

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

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

Directory of Open Access Journals (Sweden)

Tianhong Chen

2014-08-01

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

New prospects in EU environmental policies. The Integrated Product Policy (IPP)

International Nuclear Information System (INIS)

Carnimeo, G.; Iraldo, F.

2000-01-01

The Integrated Product Policy - IPP - is becoming one of the top priorities for the European Commission within the framework of the product-oriented environmental policies. Rather than a new policy, this is an innovative approach aimed at co-originated existing and forthcoming environmental policies, in order to manage in an integrated way and minimise the impacts connected with the whole product life-cycle. The underlying life-cycle guideline requires the management of each phase by considering what happens in all the other phases. What clearly emerges from a research carried out by Iefe Bocconi is, on the one hand, the effectiveness of co-operation and networking between all the actors involved in the product environmental management within the different phases of its life cycle (policy makers, producers, retailers, consumers, NGOs, etc.) and, on the other, the opportunity of developing an integrated management of both environmental policy instruments and corporate management tools [it

Policy Analysis Reaches Midlife

Directory of Open Access Journals (Sweden)

Beryl A. Radin

2013-07-01

Full Text Available The field of policy analysis that exists in the 21st century is quite different from that found earlier phases. The world of the 1960s that gave rise to this field in the US often seems unrelated to the world we experience today. These shifts have occurred as a result of a range of developments – technological changes, changes in the structure and processes of government both internally and globally, new expectations about accountability and transparency, economic and fiscal problems, and increased political and ideological conflict.It is clear globalization has had a significant impact on the field. Shifts in the type of decisionmaking also have created challenges for policy analysts since analysts are now clearly in every nook and cranny in the decisionmaking world. Thus it is relevant to look at the work that they do, the skills that they require, and the background experience that is relevant to them.

Accountability Principles for Research Organizations | IDRC ...

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

2011-10-28

Oct 28, 2011 ... Accountability Principles of Research Organisations provides a ... good practices and principles for policy-oriented research organizations working in developing countries. ... Image. IDRC. Accountability Principles of Research Organisations ... The Association for Progressive Communications Women's ...

Directors' report and accounts 1991-1992

International Nuclear Information System (INIS)

1993-01-01

This report for Scottish Hydro-Electric PLC contains details of key financial statistics, the financial calendar, the Directors' Report, the Auditors' Report, accounting policies, a Group Profit and Loss Account, balance sheets and a Group Cash Flow Statement. (UK)

46 CFR 232.5 - Income Statement Accounts.

Science.gov (United States)

2010-10-01

... facilities; fixtures and equipment; fees and commissions paid to managing agents; advertising expense... substance of the old and new accounting methods and the reason supporting the change in accounting policy...

THE ACCOUNTING TREATMENT OF ASSET DEPRECIATION AND THE IMPACT ON RESULT

Directory of Open Access Journals (Sweden)

MARILENA ROXANA ZUCA

2013-12-01

Full Text Available The users of the financial statements have long been limited to perusing the loss and profit account to find out information about the accounting result. It has been considered the most significant indicator to measure the performance of a company, without taking into account, however, the relevance of such information. The accounting result is the result of the free choice on accounting policies of companies and leads to an increase or decrease of this result. It is difficult to select the most relevant policy of the multiple accounting policies provided by the International Financial Reporting Standards with impact on a company’s financial performance. Such various accounting practices make an accurate evaluation of the performance and financial situation of companies of different nationalities difficult. It is certain, though, that different accounting solutions used for re-evaluations, amortizations and adjustments lead to different financial results for identical exploitation conditions.

12 CFR 363.3 - Independent public accountant.

Science.gov (United States)

2010-01-01

... 12 Banks and Banking 4 2010-01-01 2010-01-01 false Independent public accountant. 363.3 Section... POLICY ANNUAL INDEPENDENT AUDITS AND REPORTING REQUIREMENTS § 363.3 Independent public accountant. (a... public accountant to audit and report on its annual financial statements in accordance with generally...

CONSTRUCTING ACCOUNTING UNCERTAINITY ESTIMATES VARIABLE

Directory of Open Access Journals (Sweden)

Nino Serdarevic

2012-10-01

Full Text Available This paper presents research results on the BIH firms’ financial reporting quality, utilizing empirical relation between accounting conservatism, generated in created critical accounting policy choices, and management abilities in estimates and prediction power of domicile private sector accounting. Primary research is conducted based on firms’ financial statements, constructing CAPCBIH (Critical Accounting Policy Choices relevant in B&H variable that presents particular internal control system and risk assessment; and that influences financial reporting positions in accordance with specific business environment. I argue that firms’ management possesses no relevant capacity to determine risks and true consumption of economic benefits, leading to creation of hidden reserves in inventories and accounts payable; and latent losses for bad debt and assets revaluations. I draw special attention to recent IFRS convergences to US GAAP, especially in harmonizing with FAS 130 Reporting comprehensive income (in revised IAS 1 and FAS 157 Fair value measurement. CAPCBIH variable, resulted in very poor performance, presents considerable lack of recognizing environment specifics. Furthermore, I underline the importance of revised ISAE and re-enforced role of auditors in assessing relevance of management estimates.

Human resources for health policies: a critical component in health policies

Directory of Open Access Journals (Sweden)

Dussault Gilles

2003-04-01

Full Text Available Abstract In the last few years, increasing attention has been paid to the development of health policies. But side by side with the presumed benefits of policy, many analysts share the opinion that a major drawback of health policies is their failure to make room for issues of human resources. Current approaches in human resources suggest a number of weaknesses: a reactive, ad hoc attitude towards problems of human resources; dispersal of accountability within human resources management (HRM; a limited notion of personnel administration that fails to encompass all aspects of HRM; and finally the short-term perspective of HRM. There are three broad arguments for modernizing the ways in which human resources for health are managed: • the central role of the workforce in the health sector; • the various challenges thrown up by health system reforms; • the need to anticipate the effect on the health workforce (and consequently on service provision arising from various macroscopic social trends impinging on health systems. The absence of appropriate human resources policies is responsible, in many countries, for a chronic imbalance with multifaceted effects on the health workforce: quantitative mismatch, qualitative disparity, unequal distribution and a lack of coordination between HRM actions and health policy needs. Four proposals have been put forward to modernize how the policy process is conducted in the development of human resources for health (HRH: • to move beyond the traditional approach of personnel administration to a more global concept of HRM; • to give more weight to the integrated, interdependent and systemic nature of the different components of HRM when preparing and implementing policy; • to foster a more proactive attitude among human resources (HR policy-makers and managers; • to promote the full commitment of all professionals and sectors in all phases of the process. The development of explicit human resources

Accountability legislation: Implications for financial and performance reporting

Directory of Open Access Journals (Sweden)

Daphne Rixon

2012-03-01

Full Text Available The purpose of this case study is to first examine the implications of accountability legislation on the financial and performance reporting of a public sector agency in the Canadian province of Newfoundland and Labrador and secondly, to compare the level of accountability with Stewart’s (1984 ladder of accountability. This paper is based on the first phase of a two-phase study. The first phase focuses on the initial impacts of accountability legislation on agencies and the challenges created by the legislation’s ‘one size fits all’ approach. The second phase of this study will examine the impact of the legislation on stakeholders after it has been in operation for five years. The second phase will include interviews with stakeholders to ascertain the level of satisfaction with the new legislation. The first phase of the study is significant since it highlights how governments could consider stakeholder needs when drafting such legislation. This research contributes to the body of literature on stakeholder accountability since there is a paucity of research focused specifically on the impact of accountability legislation on public sector agencies. An important contribution of this paper is the introduction of a framework for legislated accountability reporting. The main theoretical frameworks used to analyse the findings are Stewart’s (1984 ladder of accountability in conjunction with Friedman and Miles (2006 ladder of stakeholder management and engagement.

Understanding financial crisis through accounting models

NARCIS (Netherlands)

Bezemer, D.J.

2010-01-01

This paper presents evidence that accounting (or flow-of-funds) macroeconomic models helped anticipate the credit crisis and economic recession Equilibrium models ubiquitous in mainstream policy and research did not This study traces the Intellectual pedigrees of the accounting approach as an

The position of place in governing global problems: A mechanistic account of place-as-context, and analysis of transitions towards spatially explicit approaches to climate science and policy

International Nuclear Information System (INIS)

MacGillivray, Brian H.

2015-01-01

Highlights: • Place is a central yet undertheorised concept within sustainability science. • Introduces an account of place as the context in which social and environmental mechanisms operate. • Uses this account to critique historical aspatial approaches to climate science and policy. • Traces out shifts towards spatially explicit approaches to climate governance. • A focus on place, heterogeneity, and context maximizes the credibility and policy-relevance of climate science. - Abstract: Place is a central concept within the sustainability sciences, yet it remains somewhat undertheorised, and its relationship to generalisation and scale is unclear. Here, we develop a mechanistic account of place as the fundamental context in which social and environmental mechanisms operate. It is premised on the view that the social and environmental sciences are typically concerned with causal processes and their interaction with context, rather than with a search for laws. We deploy our mechanistic account to critique the neglect of place that characterised the early stages of climate governance, ranging from the highly idealised general circulation and integrated assessment models used to analyze climate change, to the global institutions and technologies designed to manage it. We implicate this neglect of place in the limited progress in tackling climate change in both public and policy spheres, before tracing out recent shifts towards more spatially explicit approaches to climate change science and policy-making. These shifts reflect a move towards an ontology which acknowledges that even where causal drivers are in a sense global in nature (e.g. atmospheric levels of greenhouse gases), their impacts are often mediated through variables that are spatially clustered at multiple scales, moderated by contextual features of the local environment, and interact with the presence of other (localised) stressors in synergistic rather than additive ways. We conclude that a

Accounting for external costs in a study of a Swedish district-heating system - An assessment of environmental policies

International Nuclear Information System (INIS)

Fahlen, E.; Ahlgren, E.O.

2010-01-01

Sweden has historically had strict emission control by implementation of economic policy instruments with the aim of internalising the external costs of air pollution. This study aims to evaluate how well current Swedish policy instruments reflect the environmental costs associated with heat generation in several district-heating (DH) plants in the DH system of Goeteborg. Furthermore, it aims to simulate and evaluate the operation of the DH system based on its social cost-effectiveness which takes into account the DH system's private and external costs (non-internalised environmental costs). The study shows that the economic policy instruments do not fully internalise all external costs whereas for certain technologies, the costs in terms of taxes, emission permits, environmental fees, etc. are higher than the environmental costs caused by the pollutants, given the environmental cost estimates used in the study. The simulation results show that the deviating internalisation of external costs affects the economic ranking of the different plants within the studied DH system. The estimated loss in social-cost effectiveness of the operation of the DH system of Goeteborg is noticable but relatively small if compared to the variable heat generation costs for most of the studied DH plants.

Policy intersections: Strengthening bottom up accountability amidst ...

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

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

Educational Challenges to Train Accountable Graduates

Directory of Open Access Journals (Sweden)

Mohamadreza Abdolmaleki

2017-04-01

Full Text Available Background and Purpose: social accountability, a concept which is in the focal attention more than ever, is to provide service in the field of medical sciences. We aimed to identify the educational challenges to train accountable graduates in the medical education system to meet social needs.Methods: This study was conducted by qualitative content analysis using in-depth semi-structured interviews with eleven academic members of Kurdistan University of Medical Sciences who were selected by purposeful sampling. The interviews were analyzed using thematic content analysis.Results: The findings of the study consisted of 3 main themes and each one was extracted from categories, sub-categories, and codes. One of the themes was educational program which consisted of 2 categories called defects in the curriculum and inappropriate educational strategies. The second theme was management policies, including macro policies and the policies of the university. The third theme was personal factors which mostly referred to formal and informal education prior to university.Conclusions: The results of the study indicated the educational challenges to train accountable graduates in the medical education system. It seemed that although the results were obtained from Kurdistan University of Medical Sciences, it had many common points with other universities. Therefore, planning and taking appropriate measures to address these challenges can find a way to train accountable graduates in the medical education system to meet social needs.Keywords: SOCIAL ACCOUNTABILITY, EDUCATIONAL SYSTEM, MEDICAL EDUCATION

76 FR 17191 - Staff Accounting Bulletin No. 114

Science.gov (United States)

2011-03-28

... statements and those prescribing disclosures that explain, modify or supplement the accounting measurements... which material revenues or expenses are recorded; and Significant accounting policies and measurement... Staff Accounting Bulletin No. 114; Rule #0;#0;Federal Register / Vol. 76 , No. 59 / Monday, March 28...

The Harmonization of Accounting

Directory of Open Access Journals (Sweden)

Hajnal Noémi

2017-11-01

Full Text Available The development and configuration of the regulatory framework of the accounting systems in Romania and Hungary took place in different ways. Among the reasons for the diversities in these countries’ accounting systems, the following can be certainly mentioned: different purposes of taxation, legal structure, the accountancy’s connection with the corporate law and family law, diversification on corporate financing policy, and cultural heterogeneity. Both countries quickly caught up with the international accounting harmonization standards. The adaptation of the international accounting standards has many advantages and disadvantages; these have been discussed in several previous researches. This paper aims at comparing the Romanian and Hungarian states’ accounting regulations from the early 1990s, which were implemented in order to harmonize the states’ accountancy regulations with the international standards, and their impact on the economy, based on secondary analysis.

Computer-based accountability system (Phase I) for special nuclear materials at Argonne-West

International Nuclear Information System (INIS)

Ingermanson, R.S.; Proctor, A.E.

1982-05-01

An automated accountability system for special nuclear materials (SNM) is under development at Argonne National Laboratory-West. Phase I of the development effort has established the following basic features of the system: a unique file organization allows rapid updating or retrieval of the status of various SNM, based on batch numbers, storage location, serial number, or other attributes. Access to the program is controlled by an interactive user interface that can be easily understood by operators who have had no prior background in electronic data processing. Extensive use of structured programming techniques make the software package easy to understand and to modify for specific applications. All routines are written in FORTRAN

Activity Fund Accounting.

Science.gov (United States)

Cool, David W.

1983-01-01

Addresses the need of school districts in many states to decide on an appropriate mingling of centralization and decentralization in the operation of activity funds. Argues for analysis of activity fund operation through a breakdown into such major components as policy, the accounting system, and reporting and auditing. (JBM)

Quality Management of the Accounting Services

Directory of Open Access Journals (Sweden)

Baba M. C.

2009-12-01

Full Text Available Often, the accounting services are vital for the success of a business, and their quality is very important, both for the users of accounting information, as well as for the providers of services.The present paper highlights the role of the accounting services in the processes of planning, coordination and development of the management policies of the economic entities. There a re identified a series of factors which are responsible for the quality of the accounting process and for the efficiency of the activity undertaken by the accountants.

Social accountability in the extractive industries: a review of the ...

African Journals Online (AJOL)

Lack of a proper social accountability system and practice are among the major factors contributing to the problem. As a result, social accountability has received attention from policy makers, policy researchers and donors. This research, based on desk reviews, tries to discuss the concepts, actors and mechanisms of social ...

Accounting practice diversity in the healthcare industry.

Science.gov (United States)

Robbins, W A; Turpin, R

1993-05-01

A recent study examining accounting practices currently being used to prepare annual hospital financial statements indicates relatively little diversity, regardless of organizational type or size. The study's findings should interest those concerned with healthcare accounting and financial reporting issues, especially healthcare administrators and members of standards setting boards who participate in accounting policy deliberations.

Market-based carbon abatement policies: the case of coal subsidy phase-out

International Nuclear Information System (INIS)

Okogu, B.E.; Birol, F.

1993-01-01

The issue of coal subsidies in industrialized countries is explored and basic econometric techniques are used to quantify the impact on carbon emissions of phasing out such subsidies. Components with other measures for reducing global carbon emissions, such as a carbon or energy tax, deregulation of the coal market has at least equal merit in terms of cost, and it is certainly cheaper than engineering-based approaches, moreover, a policy of coal-subsidy phase-out will have a positive impact on the drive for a cleaner global environment and regional problems, such as acid rain. Coal mining is also an important source of the second major greenhouse gas, methane. Yet coal is the least taxed of all fossil fuels and enjoys significant subsidies in a number of industrialized countries. This raised serious doubts about the real intentions of the proposed new energy and environmental taxes in Europe and North America. (3 figures, 3 tables) (UK)

PowerGen plc report and accounts 1994

International Nuclear Information System (INIS)

1994-01-01

The annual report and accounts of PowerGen plc for the year 1994 are presented. Financial highlights are quoted, followed by the Chairman's statement, reviews by the Chief Executive and Financial Directors, reports by the Auditors and Directors, balance sheets and details of the consolidated profit and loss account and principal accounting policies. A four year summary and shareholder information are included. (UK)

Nuclear material statistical accountancy system

International Nuclear Information System (INIS)

Argentest, F.; Casilli, T.; Franklin, M.

1979-01-01

The statistical accountancy system developed at JRC Ispra is refered as 'NUMSAS', ie Nuclear Material Statistical Accountancy System. The principal feature of NUMSAS is that in addition to an ordinary material balance calcultation, NUMSAS can calculate an estimate of the standard deviation of the measurement error accumulated in the material balance calculation. The purpose of the report is to describe in detail, the statistical model on wich the standard deviation calculation is based; the computational formula which is used by NUMSAS in calculating the standard deviation and the information about nuclear material measurements and the plant measurement system which are required as data for NUMSAS. The material balance records require processing and interpretation before the material balance calculation is begun. The material balance calculation is the last of four phases of data processing undertaken by NUMSAS. Each of these phases is implemented by a different computer program. The activities which are carried out in each phase can be summarised as follows; the pre-processing phase; the selection and up-date phase; the transformation phase, and the computation phase

Accountability--A Historical Perspective.

Science.gov (United States)

Keefover, Karen Shade

1983-01-01

Asserts that existing accountability policies assume that a single behaviorist theory is the one best system for effective education. Examines the pitfalls of the one-system approach through the examples of John Stuart Mill's utilitarian upbringing and "Gradgrindism" in Charles Dickens' novel "Hard Times." (SK)

The management accounting vocational fallacy

OpenAIRE

Shuttleworth, Christina Cornelia

2014-01-01

Rapid changes in highly competitive economic environments have created the need for sound financial management in organisations. In order to source sufficient numbers of skilled financial managers, specialised career guidance should be high on the agenda of educational and labour policy makers. While the chartered management accountant (CMA) enjoys international status, not many studies have been conducted to measure South African students’ and accounting teachers’ awareness of the CMA design...

Intergenerational equity and governance in sustainable development policy

International Nuclear Information System (INIS)

Faucheux, S.; Meral, P.

1999-01-01

With ecological globalization, environmental degradation has become a phenomenon capable of accentuating not only the sources of spatial and temporal conflicts, but also inter-and intragenerational inequities. In this context, it seems important, first of all, to explain the ways in which the taking into account of inter-generational equity in our societies' decisions constitutes a new challenge posing unresolved questions for decision makers. Secondly, we see that the implementation of effective policies for sustainable development (that is, taking real account of the long-term and of equity concerns), requires the development of new perspectives and practices in science and of new ''governance'' institutions capable of responding to these new challenges. Thirdly, we show that these changes imply, for economic analysis and the advice that can be offered by economists, a shift from a substantive rationality perspective towards a procedural rationality. This latter encourages the development of new analysis and decision support tools based on a wider sharing of information and efforts at reconciling different perspectives in the assessment of risks and equity concerns. This new rationality will be expressed as a process of debate and dialogue taking place continuously in all phases of the policy process. (orig.)

Accounting Changes in the Public Sector in Estonia

OpenAIRE

Tikk, Juta

2010-01-01

This paper reviews the implementation of the accrual accounting in the entities of the Estonian public sector. It gives a brief overview of the historical development of governmental accounting theories and examines the introduction of theory-based accounting policy. It explains main problems and risks to face in connection with the accounting system change process and offers solutions. This study attempts to answer the following research question: how to gain full benefit from accounting inf...

Considerations on the Fiscal Consequences of Accounting Result

Directory of Open Access Journals (Sweden)

Petec ( Călinescu Daniela

2016-01-01

In terms of information provided by the accounting result, those are intended for a wide rangeof users among which shareholders, investors, financial creditors, the general public, whileinformation given by the fiscal result are mainly intended for the government and fiscalmanagement institutions. Both accounting result and fiscal result are determined based onrevenues and expenses recorded in the accounts, while respecting accounting policies andprinciples and tax laws.

Energy accounting and optimization for mobile systems

Science.gov (United States)

Dong, Mian

Energy accounting determines how much a software process contributes to the total system energy consumption. It is the foundation for evaluating software and has been widely used by operating system based energy management. While various energy accounting policies have been tried, there is no known way to evaluate them directly simply because it is hard to track every hardware use by software in a heterogeneous multi-core system like modern smartphones and tablets. In this thesis, we provide the ground truth for energy accounting based on multi-player game theory and offer the first evaluation of existing energy accounting policies, revealing their important flaws. The proposed ground truth is based on Shapley value, a single value solution to multi-player games of which four axiomatic properties are natural and self-evident to energy accounting. To obtain the Shapley value-based ground truth, one only needs to know if a process is active during the time under question and the system energy consumption during the same time. We further provide a utility optimization formulation of energy management and show, surprisingly, that energy accounting does not matter for existing energy management solutions that control the energy use of a process by giving it an energy budget, or budget based energy management (BEM). We show an optimal energy management (OEM) framework can always outperform BEM. While OEM does not require any form of energy accounting, it is related to Shapley value in that both require the system energy consumption for all possible combination of processes under question. We provide a novel system solution that meet this requirement by acquiring system energy consumption in situ for an OS scheduler period, i.e.,10 ms. We report a prototype implementation of both Shapley value-based energy accounting and OEM based scheduling. Using this prototype and smartphone workload, we experimentally demonstrate how erroneous existing energy accounting policies can

Accounting In Malaysia In The Post-New Economic Policy (NEP) Era

OpenAIRE

Azham Md. Ali

2007-01-01

Following the economic recession in 1985-86 but prior to the Asian Financial Crisis in the third quarter 1997, accounting in Malaysia appeared to have been energised with major amendments of the Companies Act 1965, activation of the statutory accounting body Malaysian Institute of Accountants (MIA) and talks over the setting up the Malaysian Accounting Standards Board (MASB). This study attempts to find out the reality of these changes and the reasons behind this reality. By applying the p...

A Global Optimizing Policy for Decaying Items with Ramp-Type Demand Rate under Two-Level Trade Credit Financing Taking Account of Preservation Technology

Directory of Open Access Journals (Sweden)

S. R. Singh

2013-01-01

Full Text Available An inventory system for deteriorating items, with ramp-type demand rate, under two-level trade credit policy taking account of preservation technology is considered. The objective of this study is to develop a deteriorating inventory policy when the supplier provides to the retailer a permissible delay in payments, and during this credit period, the retailer accumulates the revenue and earns interest on that revenue; also the retailer invests on the preservation technology to reduce the rate of product deterioration. Shortages are allowed and partially backlogged. Sufficient conditions of the existence and uniqueness of the optimal replenishment policy are provided, and an algorithm, for its determination, is proposed. Numerical examples draw attention to the obtained results, and the sensitivity analysis of the optimal solution with respect to leading parameters of the system is carried out.

Teacher Accountability at High Performing Charter Schools

Science.gov (United States)

Aguirre, Moises G.

2016-01-01

This study will examine the teacher accountability and evaluation policies and practices at three high performing charter schools located in San Diego County, California. Charter schools are exempted from many laws, rules, and regulations that apply to traditional school systems. By examining the teacher accountability systems at high performing…

Environmental and health impacts of a policy to phase out nuclear power in Sweden

International Nuclear Information System (INIS)

Qvist, Staffan A.; Brook, Barry W.

2015-01-01

Nuclear power faces an uncertain future in Sweden. Major political parties, including the Green party of the coalition-government have recently strongly advocated for a policy to decommission the Swedish nuclear fleet prematurely. Here we examine the environmental, health and (to a lesser extent) economic impacts of implementing such a plan. The process has already been started through the early shutdown of the Barsebäck plant. We estimate that the political decision to shut down Barsebäck has resulted in ~2400 avoidable energy-production-related deaths and an increase in global CO 2 emissions of 95 million tonnes to date (October 2014). The Swedish reactor fleet as a whole has reached just past its halfway point of production, and has a remaining potential production of up to 2100 TWh. The reactors have the potential of preventing 1.9–2.1 gigatonnes of future CO 2 -emissions if allowed to operate their full lifespans. The potential for future prevention of energy-related-deaths is 50,000–60,000. We estimate an 800 billion SEK (120 billion USD) lower-bound estimate for the lost tax revenue from an early phase-out policy. In sum, the evidence shows that implementing a ‘nuclear-free’ policy for Sweden (or countries in a similar situation) would constitute a highly retrograde step for climate, health and economic protection. -- Highlights: •The Swedish reactor fleet has a remaining potential production of up to 2100 TWh. •Forced shut down would result in up to 2.1 Gt of additional CO 2 emissions •50,000–60,000 energy-related-deaths could be prevented by continued operation. •A nuclear phase-out would mean a retrograde step for climate, health and economy

12 CFR 347.304 - Accounting for fees on international loans.

Science.gov (United States)

2010-01-01

... accepted accounting principles. ... 12 Banks and Banking 4 2010-01-01 2010-01-01 false Accounting for fees on international loans. 347... OF GENERAL POLICY INTERNATIONAL BANKING International Lending § 347.304 Accounting for fees on...

The Stages of Implementing the Accounting Outsourcing

Directory of Open Access Journals (Sweden)

Liakhovych Halyna I.

2017-04-01

Full Text Available The article is aimed at substantiating the procedure for implementing the accounting outsourcing, determining its stages and phases, and to address the problematic issues that arise through the main phases. The general sequence of outsourcing of accounting functions has been disclosed. It has been proposed to allocate preparatory, technological and performance stages in the course of the accounting outsourcing process. It has been found that determining the procedure and organization of the transition to accounting outsourcing is crucial in ensuring its efficiency, so that greater emphasis is placed on the first stage. A sequence of actions in the substantiation of choice for outsourcing as a form of accounting organization has been determined. The list of criteria of choice from the enterprises-outsourcers for accounting record-keeping has been clarified.

Evaluating Innovations in Home Care for Performance Accountability.

Science.gov (United States)

Collister, Barbara; Gutscher, Abram; Ambrogiano, Jana

2016-01-01

Concerns about rising costs and the sustainability of our healthcare system have led to a drive for innovative solutions and accountability for performance. Integrated Home Care, Calgary Zone, Alberta Health Services went beyond traditional accountability measures to use evaluation methodology to measure the progress of complex innovations to its organization structure and service delivery model. This paper focuses on the first two phases of a three-phase evaluation. The results of the first two phases generated learning about innovation adoption and sustainability, and performance accountability at the program-level of a large publicly funded healthcare organization.

Policy Pathways: Improving the Fuel Economy of Road Vehicles - A policy package

Energy Technology Data Exchange (ETDEWEB)

NONE

2012-07-01

The transportation sector accounts for approximately one-fifth of global final energy consumption and will account for nearly all future growth in oil use, particularly for road vehicles. The right policy mix can allow countries to improve the fuel economy of road vehicles, which in turn can enhance energy security and reduce CO2 emissions. Improving the Fuel Economy of Road Vehicles highlights lessons learned and examples of good practices from countries with experience in implementing fuel economy policies for vehicles. The report, part of the IEA’s Policy Pathway series, outlines key steps in planning, implementation, monitoring and evaluation. It complements the IEA Technology Roadmap: Fuel Economy for Road Vehicles, which outlines technical options, potentials, and costs towards improvement in the near, medium and long term.

CONSTRUCTING A MULTI-REGIONAL SOCIAL ACCOUNTING MATRIX FOR TURKEY

Directory of Open Access Journals (Sweden)

Metin Piskin

2017-12-01

Full Text Available Regional impacts of public policies in Turkey have led to Regional Development Agencies and related institutions having responsibility for setting and achieving sustainability policies at the regional level. As a result, there is a significant interest in developing empirical models that can deal with the macro, micro and regional impacts of economic policies and interregional spillover effects. Spatial or Multi-Regional Computable General Equilibrium models are the most capable models to handle a wide range of policy relevant regional questions and the effects of policies on a comprehensive set of regional and national economic variables. However, an important ingredient in meeting the Multi-Regional CGE analysis is Multi-Regional Social Accounting Matrices. This study is focusing on the building the first Multi-Regional Social Accounting Matrix for Turkey with 11 regions and 8 sectors. We utilize from the most updated available datasets and implement the most conveninent non-survey methods which fit to data availability in Turkey.

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.

Earnings Management and Participation in Accounting Standard-Setting

NARCIS (Netherlands)

Koenigsgruber, R.; Palan, S.

2015-01-01

Recent economic and political science research suggests that the way public policy is set, and in particular the participation of those affected by it, impacts upon the outcome of the policy. Accounting standard setting has long offered such a possibility to participate via the due process approach

76 FR 53377 - Cost Accounting Standards; Allocation of Home Office Expenses to Segments

Science.gov (United States)

2011-08-26

... OFFICE OF MANAGEMENT AND BUDGET Office of Federal Procurement Policy 48 CFR Part 9904 Cost Accounting Standards; Allocation of Home Office Expenses to Segments AGENCY: Office of Management and Budget (OMB), Office of Federal Procurement Policy (OFPP), Cost Accounting Standards Board (Board). ACTION...

Accounting for Knowledge in Policies of Responsibility

DEFF Research Database (Denmark)

Hansen-Magnusson, Hannes; Vetterlein, Antje; Wiener, Antje

This article develops a framework that aims to account for knowledge in practices of responsibility. It embarks from the observation that norms in global governance are contested, and increasingly so, triggered by processes of globalisation which make inter-national encounters ever more likely....... By understanding these encounters as inter-cultural, the article focuses on knowledge practices that inform (diverging) understandings of fundamental norms. We argue that in order to increase long-term sustainable normativity under conditions of globalisation, researcher needs to uncover meso-level norms...

Pricing for finished products of the enterprise: accounting and analytical aspect

Directory of Open Access Journals (Sweden)

N.L. Pravdyuk

2017-03-01

Full Text Available The pricing policy chosen by the enterprise in respect of goods and finished products of own production, has a decisive influence on the formation of financial results. In modern economic conditions we need to strengthen managerial decisions on the choice and carrying out price policy and a means of solving this problem is accounting. To determine the boundaries and competence of decision-making we analyzed the regulation of these terms and processes, as well as the dynamics of the stocks across sectors of the economy, the consumer price index, producer price index, the price index of realization of industrial products. Widely used data analytical reviews of the national Bank of Ukraine, enterprises' expectations regarding efficiency, the analysis of financial market indicators, etc. Established that the provision of information management pricing of goods shall conform to the requirements of the economy, by deepening complexity of accounting, to ensure the needs of consumers. According to the study substantiates the basics of accounting and analytical aspect of the pricing policy for finished products businesses. In the study of pricing policies in respect of goods in accounting and analytical aspect, we have established the following. The existing normative-legal acts and definitions of researchers on economic and accounting analysis of the concept give a sufficiently wide interpretation, which depends on the orientation and activity of the enterprise. Factors and points of influence on the efficiency of the pricing policy are: information support of process of pricing assessment of pricing factors, establish the objectives of price policy, assessment of customer demand, cost analysis, competition analysis, selecting a pricing method that measures the price adjustment, the evaluation price risk. The economic impact of the market environment is the most significant to the pricing policy of agricultural enterprises, which revealed the analysis

Liberalisation of the German electricity sector and the role of energy policy

International Nuclear Information System (INIS)

Schleich, J.; Betz, R.; Gagelmann, F.; Jochem, E.; Koewener, D.

2000-01-01

This paper gives an account of the impacts of the liberalisation of the German electricity market and describes the existing energy policy and recent responses to the liberalisation with respect to the electricity sector. In the first section, electricity supply, electricity consumption and the structure of the electricity market are described. In the second section, the legal framework for the liberalisation of the electricity market in Germany and the consequences for prices, market structure, legal form of utilities, investment, cogeneration and products offered are presented. The final section first provides an overview of the national and international climate policy targets as well as the agreed upon phase-out of nuclear energy. Finally, existing electricity policy instruments and policy responses to the liberalised electricity market are reported. These policy instruments include support for hard coal and lignite, the new ecological-tax reform, the promotion of renewable energy sources, support for cogeneration, voluntary agreements, and the flexible mechanisms for greenhouse gas emission reductions as introduced in the Kyoto protocol. (orig./CB)

76 FR 79545 - Cost Accounting Standards: Change to the CAS Applicability Threshold for the Inflation Adjustment...

Science.gov (United States)

2011-12-22

... Cost Accounting Standards: Change to the CAS Applicability Threshold for the Inflation Adjustment to... Federal Procurement Policy, Cost Accounting Standards Board. ACTION: Final rule. SUMMARY: The Office of Federal Procurement Policy (OFPP), Cost Accounting Standards (CAS) Board (Board), has adopted, without...

ACCOUNTING TREATMENTS USED IN STOCKS VALUATION

Directory of Open Access Journals (Sweden)

Suciu Gheorghe

2012-12-01

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

48 CFR 9904.409 - Cost accounting standard-depreciation of tangible capital assets.

Science.gov (United States)

2010-10-01

... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting standard... ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.409 Cost accounting standard...

Evaluating a traditional medicine policy in South Africa: phase 1 development of a policy assessment tool

Directory of Open Access Journals (Sweden)

Georgios Gavriilidis

2012-05-01

Full Text Available Background: Policies that empower individuals and communities may be appropriate for public health, and more broadly. Simple, transparent and acceptable tools are therefore required to evaluate policies from an empowerment perspective. In 2008, the South African Department of Health (DOHSA drafted a policy to endorse the integration of African Traditional Medicine (ATM into the public health sector, following the World Health Organization's (WHO long-standing directives. Objective: The purpose of this study is to critically analyze this policy using a novel evaluation tool. Design: A 12-point ‘Policy Empowerment Index’ (PEI is introduced, and used to classify and score the policy according to five theoretical policy types. The evaluation was based on a stepwise review and associated publications: policy drafts, policy statements and news announcements. Results: According to the assessment tool, the ATM policy was marginally ‘supportive’ of constituent empowerment, although several ‘directive’ features were also observed. The importance of ATM to SA's communities and the promotion of education, employment, entrepreneurship and peripheral resource mobilization were the main empowering elements. Centralised conception, planning and implementation, the absence of provisions for local adaptations and the authoritative legislation context were sub-optimal features. Conclusions: South Africa's ATM legislation may need to further involve communities in policy design and implementation to capitalise upon the broader benefits of community empowerment. However, the iterative nature of method and evaluation is important. Indeed, they are proposed as points to initiate participatory development, and improve policy evaluation . Such instruments can empower constituents in the political process.

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

Directory of Open Access Journals (Sweden)

Manea Marinela-Daniela

2011-12-01

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

Science and technology policy

DEFF Research Database (Denmark)

Who is responsible for environmental and technological policy in Denmark? And how are those "policy-makers" made accountable to the public for their decisions?   This report attempts to answer these important questions by presenting the Danish contribution to the EU-funded project, Analysing Public...

Educational Testing as an Accountability Measure

DEFF Research Database (Denmark)

Ydesen, Christian

2013-01-01

analysis of the origins and impacts of test-based accountability measures applying both top-down and bottom-up perspectives. These historical perspectives offer the opportunity to gain a fuller understanding of this contemporary accountability concept and its potential, appeal, and implications...... for continued use in contemporary educational settings. Accountability measures and practices serve as a way to govern schools; by analysing the history of accountability as the concept has been practised in the education sphere, the article will discuss both pros and cons of such a methodology, particularly......This article reveals perspectives based on experiences from twentieth-century Danish educational history by outlining contemporary, test-based accountability regime characteristics and their implications for education policy. The article introduces one such characteristic, followed by an empirical...

Implementing Environmental Management Accounting: Status and Challenges

DEFF Research Database (Denmark)

Cost Accounting - and its Interaction with Eco-Efficiency Performance Measurement and Indicators; Stefan Schaltegger and Marcus Wagner. 4. Environmental Accounting Dimensions: Pros and Cons of Trajectory Convergence and Increased Efficiency; Pontus Cerin and Staffan Laestadius. 5. Process and Content......Table of contents Preface. 1. Environmental Management Accounting: Innovation or Managerial Fad?; Pall Rikhardsson, Martin Bennett, Jan Jaap Bouma and Stefan Schaltegger. Section 1 Progress. 2. Challenges for Environmental Management Accounting; Roger L. Burritt 3. Current Trends in Environmental......: Visualizing the Policy Challenges of Environmental Management Accounting; Dick Osborn. Section 2 Exploring EMA implementation issues. 6. Environmental Performance and the Quality of Corporate Environmental Reports: The Role of Environmental Management Accounting; Marcus Wagner. 7. Environmental Risk...

32 CFR 635.14 - Accounting for military police record disclosure.

Science.gov (United States)

2010-07-01

... 32 National Defense 4 2010-07-01 2010-07-01 true Accounting for military police record disclosure... § 635.14 Accounting for military police record disclosure. (a) AR 340-21 prescribes accounting policies and procedures concerning the disclosure of military police records. (b) Provost Marshals/Directors of...

Scottish Power Annual Report and Accounts - 1996-97

International Nuclear Information System (INIS)

1997-01-01

The annual report and accounts of Scottish Power for 1996-97 outlines the operational and financial highlights of the year, and presents the reports of the Chairman and other Directors. Details are given of the financial year, the accounting policy, profits and losses, and company and shareholder information. (UK)

12 CFR 370.4 - Transaction Account Guarantee Program.

Science.gov (United States)

2010-01-01

... GENERAL POLICY TEMPORARY LIQUIDITY GUARANTEE PROGRAM § 370.4 Transaction Account Guarantee Program. (a) In addition to the coverage afforded to depositors under 12 CFR Part 330, a depositor's funds in a noninterest... determining whether funds are in a noninterest-bearing transaction account for purposes of this section, the...

The management accounting vocational fallacy

Directory of Open Access Journals (Sweden)

Bienkie Shuttleworth

2014-05-01

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

Positioning women's and children's health in African union policy-making: a policy analysis

Directory of Open Access Journals (Sweden)

Toure Kadidiatou

2012-02-01

Full Text Available Abstract Background With limited time to achieve the Millennium Development Goals, progress towards improving women's and children's health needs to be accelerated. With Africa accounting for over half of the world's maternal and child deaths, the African Union (AU has a critical role in prioritizing related policies and catalysing required investments and action. In this paper, the authors assess the evolution of African Union policies related to women's and children's health, and analyze how these policies are prioritized and framed. Methods The main method used in this policy analysis was a document review of all African Union policies developed from 1963 to 2010, focusing specifically on policies that explicitly mention health. The findings from this document review were discussed with key actors to identify policy implications. Results With over 220 policies in total, peace and security is the most common AU policy topic. Social affairs and other development issues became more prominent in the 1990s. The number of policies that mentioned health rose steadily over the years (with 1 policy mentioning health in 1963 to 7 in 2010. This change was catalysed by factors such as: a favourable shift in AU priorities and systems towards development issues, spurred by the transition from the Organization of African Unity to the African Union; the mandate of the African Commission on Human and People's Rights; health-related advocacy initiatives, such as the Campaign for the Accelerated Reduction of Maternal Mortality in Africa (CARMMA; action and accountability requirements arising from international human rights treaties, the Millennium Development Goals (MDGs, and new health-funding mechanisms, such as the Global Fund to Fight AIDS, Tuberculosis and Malaria. Prioritization of women's and children's health issues in AU policies has been framed primarily by human rights, advocacy and accountability considerations, more by economic and health frames

Positioning women's and children's health in African union policy-making: a policy analysis.

Science.gov (United States)

Toure, Kadidiatou; Sankore, Rotimi; Kuruvilla, Shyama; Scolaro, Elisa; Bustreo, Flavia; Osotimehin, Babatunde

2012-02-16

With limited time to achieve the Millennium Development Goals, progress towards improving women's and children's health needs to be accelerated. With Africa accounting for over half of the world's maternal and child deaths, the African Union (AU) has a critical role in prioritizing related policies and catalysing required investments and action. In this paper, the authors assess the evolution of African Union policies related to women's and children's health, and analyze how these policies are prioritized and framed. The main method used in this policy analysis was a document review of all African Union policies developed from 1963 to 2010, focusing specifically on policies that explicitly mention health. The findings from this document review were discussed with key actors to identify policy implications. With over 220 policies in total, peace and security is the most common AU policy topic. Social affairs and other development issues became more prominent in the 1990s. The number of policies that mentioned health rose steadily over the years (with 1 policy mentioning health in 1963 to 7 in 2010).This change was catalysed by factors such as: a favourable shift in AU priorities and systems towards development issues, spurred by the transition from the Organization of African Unity to the African Union; the mandate of the African Commission on Human and People's Rights; health-related advocacy initiatives, such as the Campaign for the Accelerated Reduction of Maternal Mortality in Africa (CARMMA); action and accountability requirements arising from international human rights treaties, the Millennium Development Goals (MDGs), and new health-funding mechanisms, such as the Global Fund to Fight AIDS, Tuberculosis and Malaria.Prioritization of women's and children's health issues in AU policies has been framed primarily by human rights, advocacy and accountability considerations, more by economic and health frames looking at investments and impact. AU policies related

Staffing Policy for Solving the Information Security

Directory of Open Access Journals (Sweden)

A. I. Tolstoy

2012-06-01

Full Text Available Determining staffing policy implementation of information security tasks is given. The basic requirements that must be taken into account when developing policies are defined. The policy framework is determined and recommendations for the design of such policies are formulated. Requirements for the implementation of the policy are defined.

School Autonomy, Accountability and Collaboration: A Critical Review

Science.gov (United States)

Keddie, Amanda

2015-01-01

English education has recently experienced radical policy reform in the areas of school autonomy and accountability. The key focus of this paper is on how schools might best navigate through these policy moves. It highlights how these moves have constructed schools, teachers and students in problematic ways but also how they are offering…

A taxonomy of accountable care organizations for policy and practice.

Science.gov (United States)

Shortell, Stephen M; Wu, Frances M; Lewis, Valerie A; Colla, Carrie H; Fisher, Elliott S

2014-12-01

To develop an exploratory taxonomy of Accountable Care Organizations (ACOs) to describe and understand early ACO development and to provide a basis for technical assistance and future evaluation of performance. Data from the National Survey of Accountable Care Organizations, fielded between October 2012 and May 2013, of 173 Medicare, Medicaid, and commercial payer ACOs. Drawing on resource dependence and institutional theory, we develop measures of eight attributes of ACOs such as size, scope of services offered, and the use of performance accountability mechanisms. Data are analyzed using a two-step cluster analysis approach that accounts for both continuous and categorical data. We identified a reliable and internally valid three-cluster solution: larger, integrated systems that offer a broad scope of services and frequently include one or more postacute facilities; smaller, physician-led practices, centered in primary care, and that possess a relatively high degree of physician performance management; and moderately sized, joint hospital-physician and coalition-led groups that offer a moderately broad scope of services with some involvement of postacute facilities. ACOs can be characterized into three distinct clusters. The taxonomy provides a framework for assessing performance, for targeting technical assistance, and for diagnosing potential antitrust violations. © Health Research and Educational Trust.

Democracy Aid and Electoral Accountability

DEFF Research Database (Denmark)

Heinrich, Tobias; Loftis, Matthew

2017-01-01

for this by analyzing incumbent turnover in elections following poor economic performance – the economic vote – as a measure of voting to achieve performance accountability. In our analysis of over 1,100 elections in 114 developing countries between 1975 and 2010, we find distinct evidence that increasing receipt......Although foreign policies often fail to successfully promote democracy, over a decade of empirical research indicates that foreign aid specifically for democracy promotion is remarkably successful at improving the survival and institutional strength of fragile democracies. However, these measures...... cannot tell us how well democracy aid supports the central promise of democracy: accountable government. Since institutions can be subverted in various ways that undermine accountability, it is vital to know whether democracy aid supports accountability to assess its overall success. We provide evidence...

Administrator Perceptions of School Improvement Policies in a High-Impact Policy Setting

Directory of Open Access Journals (Sweden)

MARIO S. TORRES

2008-10-01

Full Text Available This study investigated school administrators’ perceptions of school improvement policies in a high-impact policy environment by measuring the impact of accountability, site-based management, professional development, and scheduling reform on the three dependent variables of a academic outcomes, b staff morale, and c parent and community involvement. Using a convenience sampling method, 49 public school principals from Texas participated and an online survey was constructed to gather both quantitative (i.e., Likert scale and qualitative (i.e., open ended response data. The findings clearly point to principals, regardless of geographical district type and grade level school type, viewing less controversial and more intrinsically oriented policies (i.e., site-based management and professional development as having a greater positive impact on outcomes as a whole than more radical alternatives (i.e., accountability and time and schedule reform. The evidence suggests that more aggressive school improvement policy approaches are likely failing to generate enough convincing outcomes to generate high commitment and confidence from school leaders. Further studies may look at the interaction of policy impact with minority student enrollments and with subgroup populations.

French policy for managing the post-accident phase of a nuclear accident.

Science.gov (United States)

Gallay, F; Godet, J L; Niel, J C

2015-06-01

In 2005, at the request of the French Government, the Nuclear Safety Authority (ASN) established a Steering Committee for the Management of the Post-Accident Phase of a Nuclear Accident or a Radiological Emergency, with the objective of establishing a policy framework. Under the supervision of ASN, this Committee, involving several tens of experts from different backgrounds (e.g. relevant ministerial offices, expert agencies, local information commissions around nuclear installations, non-governmental organisations, elected officials, licensees, and international experts), developed a number of recommendations over a 7-year period. First published in November 2012, these recommendations cover the immediate post-emergency situation, and the transition and longer-term periods of the post-accident phase in the case of medium-scale nuclear accidents causing short-term radioactive release (less than 24 h) that might occur at French nuclear facilities. They also apply to actions to be undertaken in the event of accidents during the transportation of radioactive materials. These recommendations are an important first step in preparation for the management of a post-accident situation in France in the case of a nuclear accident. © The Chartered Institution of Building Services Engineers 2014.

Cost effective material control and accountability training

International Nuclear Information System (INIS)

Robichaux, J.J.; Shull, L.M.; Salizzoni, L.M.

1995-01-01

DOE Order 5630.15, ''Safeguards and Security Training Program'' is being implemented at the Savannah River Site within the Westinghouse Savannah River Company's material control and accountability program. This paper reviews the development of a material control and accountability task analysis, the development of specific material control and accountability courses, and the cost effective and innovative strategies employed to implement the training program. The paper also discusses how the site material control and accountability policies and procedures are incorporated into the Westinghouse Savannah River Company training program to ensure that personnel receive the most current information

CONSIDERATIONS REGARDING MONETARY POLICY IN ROMANIA

Directory of Open Access Journals (Sweden)

Pitorac Ruxandra

2015-07-01

Full Text Available The main objective of this paper is to study the Romania’s monetary policy, in the period 1996-2013. The research starts with a theoretical review of the monetary policy, whose main purpose is influencing the broad money supply and the lending requirements and the institution in charge of achieving this objective is the Central Bank, highlighting its impact upon the economic activity, through the Keynesian analysis model IS-LM and a correlation between the monetary policy measures and the phases of the economic cycle whose results indicate that during the recession periods it is recommended to reduce interest rates in order to stimulate investments, by raising the money supply, and during the expansion period it is recommended to increase the interest rate in order to cut back the money supply. Starting from this premises, the research takes into account the study of the monetary policy measures adopted by the governmental authority of Romania, making a quantitative analysis of the main macroeconomic indicators: the real interest rate, the lending interest rate, the deposit interest rate and the broad money supply and through a multifactorial regression, highlighting the impact of the interest rates upon the monetary aggregate M2. Moreover, a comparison between the monetary policy measures adopted in Romania and the monetary policies recommended by specialized literature has been done, and the results have indicated that during recession periods the attention of the governmental authorities is focused upon adopting the right measures, but during the expansion periods this doesn’t happen. The results of this research highlight the economic situation in Romania and the way in which the governmental authority intervened, through the monetary policy measures, in order to mitigate the negative effects of the cyclical fluctuations.

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.

Accounting treatment of software development costs according to applicable accounting standards

Directory of Open Access Journals (Sweden)

Dilyana Markova

2017-05-01

Full Text Available The growth of the software sector worldwide is ahead of the creation and updating of accounting standards that regulate the reporting of the products and services it creates. Applicable standards across countries are interpreted differently and that lead to incomplete reports. This impose the adoption and application of explanations to give a specific guidelines and rules on the accounting treatment of R & D expenditure at each phase of the software project life cycle and disclosure of the information in the financial statements.

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

Science.gov (United States)

Pflueger, Dane

2015-04-23

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

Integrating indicators in a national accounting matrix including environmental accounts (NAMEA)

International Nuclear Information System (INIS)

De Haan, M.; Keuning, S.J.; Bosch, P.R.

1993-01-01

Five environmental indicators are conceptually and numerically integrated into a National Accounting Matrix including Environmental Accounts (NAMEA) for 1989. As a consequence, these estimates are directly comparable with outcomes of major macro-economic aggregates in the conventional accounts. In the NAMEA, emissions of all kinds of polluting agents are recorded by industry and by consumption purpose. Subsequently, these agents are grouped into five environmental themes: greenhouse effect, ozone layer depletion, acidification, eutrophication and waste accumulation. The contributions of agents to certain themes are expressed in theme-related environmental stress equivalents. Per theme, these stress equivalents are confronted with policy norms set by the Netherlands government for the year 2000. This results in a statistical framework at a meso-level from which integrated economic and environmental indicators are derived. The NAMEA may also serve as a data base and analytical device for modelling interactions between the national economy and changes in the environment. 13 tabs., 2 app., 32 refs

Globalization, Edu-Business and Network Governance: The Policy Sociology of Stephen J. Ball and Rethinking Education Policy Analysis

Science.gov (United States)

Lingard, Bob; Sellar, Sam

2013-01-01

This paper traces developments across Stephen J. Ball's policy sociology in education "oeuvre" and considers their implications for doing research on education policy today. It begins with an account of his policy sociology trilogy from the 1990s, which outlined his conception of the policy cycle consisting of the contexts of influence,…

Identification and Authentication Policy

National Research Council Canada - National Science Library

Gimble, Thomas

1999-01-01

.... We will accomplish the audit objective in two phases. In this phase, we reviewed current DoD Component policies on the use of identification and authentication controls to access information systems...

From accounting convergence to accounting harmonization under the auspices of economic globalization

Directory of Open Access Journals (Sweden)

Ana-Maria Mărculescu

2012-01-01

Full Text Available In the current international economic context is urgently needed more than ever a transparency of business information. This situation is caused by the fact that economic decisions are based on accounting information, and knowing the regional and international accounting rules is crucial to have a correct interpretation of the business connections in the world.The misleading barriers between the independent economic systems, local, national and others the same, have had throughout the history significant implications on the economic policies adopted in each of these systems. Liberalization of capital movements and workforce provides the premises of exploitation the existing opportunities (employment, savings, investments, so. in the technological and economic environments but also the fiscal and monetary models.

Pacioli 11; New roads for farm accounting and FADN

NARCIS (Netherlands)

Poppe, K.J.

2004-01-01

The Pacioli network explores the needs for and feasibility of innovation in farm accounting and its consequences for data gathering for policy analysis in Farm Accountancy Data Networks (FADNs). PACIOLI-11 was held in Przysick (Poland), in October 2003. This workshop report presents the papers. In

Perceived Problems of Being an Accounting Teacher

OpenAIRE

Araújo,Tamires Sousa; Lima,Francielly Dornelas Correia; Oliveira,Ana Clara Lacerda de; Miranda,Gilberto José

2015-01-01

This study aims to identify the primary problems faced by accounting professors both upon entry into the profession and during later phases. Thus, it seeks to answer the following research question: what are the problems perceived by accounting professors in Brazil during each phase of the professional life cycle? The data collection instrument was constructed based on the life cycles proposed by Huberman (2000) and the problems identified by Veenman (1984) and validated by a committee of exp...

International Survey on agriculture-climate change policy instruments

Energy Technology Data Exchange (ETDEWEB)

Fernagut, M.; Priem, M.; Sorgeloos, L.

2011-09-15

The title study provides an international overview of agriculture-climate change policy instruments for the reduction of methane and nitrous oxide emissions. The aim of this study is to clarify how national and/or international agriculture-climate-policies could or should be instrumented during the coming three to five years to achieve significant emission reductions of methane and nitrous oxide in the Dutch agricultural sector by 2020. The study includes an international survey, a quick-scan inventory of useful and inspiring examples of policy and reduction measures to reduce non CO2 greenhouse gases. ERM used an approach consisting out of three phases. In the first phase countries were selected on the basis of emissions and Kyoto protocol targets. In the second phase policy measures of these countries were listed, based on publicly available national and international sources. In a third phase a sub-set of this selection was analyzed in-depth through communications with local focal points and additional review of policy documents, to enhance the understanding of context, impact and results of each of these policies and measures.

State-age-dependent maintenance policies for deteriorating systems with Erlang sojourn time distributions

International Nuclear Information System (INIS)

Yeh, R.H.

1997-01-01

This paper investigates state-age-dependent maintenance policies for multistate deteriorating systems with Erlang sojourn time distributions. Since Erlang distributions are serial combinations of exponential phases, the deteriorating process can be modeled by a multi-phase Markovian model and hence easily analyzed. Based on the Markovian model, the optimal phase-dependent inspection and replacement policy can be obtained by using a policy improvement algorithm. However, since phases are fictitious and can not be identified by inspections, two procedures are developed to construct state-age-dependent policies based on the optimal phase-dependent policy. The properties of the constructed state-age-dependent policies are further investigated and the performance of the policy is evaluated through a numerical example

Integrating research evidence and physical activity policy making

DEFF Research Database (Denmark)

Aro, Arja R.; Bertram, Maja; Hämäläinen, Riitta-Maija

2016-01-01

Evidence shows that regular physical activity is enhanced by supporting environment. Studies are needed to integrate research evidence into health enhancing, cross-sector physical activity (HEPA) policy making. This article presents the rationale, study design, measurement procedures...... and the initial results of the first phase of six European countries in a five-year research project (2011-2016), REsearch into POlicy to enhance Physical Activity (REPOPA). REPOPA is programmatic research; it consists of linked studies; the first phase studied the use of evidence in 21 policies in implementation...... to learn more in depth from the policy making process and carried out 86 qualitative stakeholder interviews. The second, ongoing phase builds on the central findings of the first phase in each country; it consists of two sets of interventions: game simulations to study cross-sector collaboration...

Pension Fund Investment Policy

OpenAIRE

Zvi Bodie

1988-01-01

The purpose of this paper is to survey what is known about the investment policy of pension funds. Pension fund investment policy depends critically on the type of plan: defined contribution versus defined benefit. For defined contribution plans investment policy is not much different than it is for an individual deciding how to invest the money in an Individual Retirement Account (IRA). The guiding principle is efficient diversification, that is, achieving the maximum expected return for any...

Changes in accountability mechanism in times of crisis

DEFF Research Database (Denmark)

Hansen, Hanne Foss; Kristiansen, Mads Bøge

been adjusted downwards. As a result the pressure on the public finances has increased and public sector reforms are launched. This paper analyses how public sector accountability mechanisms are changed as part of crisis responses. The analysis shows that accountability dynamics are changing in favour...... of strengthening political, administrative and professional accountability mechanisms focused on the aspect of financial conduct. This is done by introducing a budgetary law increasing the surveillance of financial conduct by establishing new hierarchical and diagonal accountability relations. The role...... as a move towards classical economic public sector accountability thinking stressing the importance of fiscal discipline. In addition several important accountability institutions seems to further develop their accountability policies stressing another economic value namely effectiveness. Finally...

The making of nursing practice law in Lebanon: a policy analysis case study.

Science.gov (United States)

El-Jardali, Fadi; Hammoud, Rawan; Younan, Lina; Nuwayhid, Helen Samaha; Abdallah, Nadine; Alameddine, Mohammad; Bou-Karroum, Lama; Salman, Lana

2014-09-05

Evidence-informed decisions can strengthen health systems, improve health, and reduce health inequities. Despite the Beijing, Montreux, and Bamako calls for action, literature shows that research evidence is underemployed in policymaking, especially in the East Mediterranean region (EMR). Selecting the draft nursing practice law as a case study, this policy analysis exercise aims at generating in-depth insights on the public policymaking process, identifying the factors that influence policymaking and assessing to what extent evidence is used in this process. This study utilized a qualitative research design using a case study approach and was conducted in two phases: data collection and analysis, and validation. In the first phase, data was collected through key informant interviews that covered 17 stakeholders. In the second phase, a panel discussion was organized to validate the findings, identify any gaps, and gain insights and feedback of the panelists. Thematic analysis was conducted and guided by the Walt & Gilson's "Policy Triangle Framework" as themes were categorized into content, actors, process, and context. Findings shed light on the complex nature of health policymaking and the unstructured approach of decision making. This study uncovered the barriers that hindered the progress of the draft nursing law and the main barriers against the use of evidence in policymaking. Findings also uncovered the risk involved in the use of international recommendations without the involvement of stakeholders and without accounting for contextual factors and implementation barriers. Findings were interpreted within the context of the Lebanese political environment and the power play between stakeholders, taking into account equity considerations. This policy analysis exercise presents findings that are helpful for policymakers and all other stakeholders and can feed into revising the draft nursing law to reach an effective alternative that is feasible in Lebanon. Our

TTI Phase 2 Institutional Support: Centre for Policy Research | CRDI ...

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

CPR is an independent, non-partisan research institute focused on improving policy-making and management, and promoting national development in India. CPR's research covers ... For CPR, this project will help enhance its research quality, organizational performance, and policy engagement. Policy influence in India

Trust Account Fraud And Effective Information Security Management

Directory of Open Access Journals (Sweden)

Sameera Mubarak

2010-09-01

Full Text Available The integrity of lawyers trust accounts has come under scrutiny in the last few years. There are strong possibilities of information technology security breaches happening within the firms, either accidental or deliberate. The damage caused by these security breaches could be extreme. For example, a trust account fund in an Australian law firm was misused in a security breach in which Telstra charged. A$50,000 for phone usage, mainly for ISD calls to Hong Kong.Our study involved interviewing principles of ten law companies to find out solicitors attitudes to computer security and the possibility of breaches of their trust accounts. We simultaneously carried out a survey to see if the trends identified in our case-studies could be backed up with broader quantitative data. We have also conducted in-depth interviews of 5 trust account regulators from the Law society of South Australia to know their view points on security threats on trust accounts. An overall finding highlights that law firms were not current with technology to combat computer crime, and inadequate access control was a major concern in safeguarding account data. Our conclusions revealed the urgent need for law firms to adopt security controls, implement information security policies and procedures and obtain cooperation from management to communicate these policies to staff.

China CO2 emission accounts 1997-2015

Science.gov (United States)

Shan, Yuli; Guan, Dabo; Zheng, Heran; Ou, Jiamin; Li, Yuan; Meng, Jing; Mi, Zhifu; Liu, Zhu; Zhang, Qiang

2018-01-01

China is the world's top energy consumer and CO2 emitter, accounting for 30% of global emissions. Compiling an accurate accounting of China's CO2 emissions is the first step in implementing reduction policies. However, no annual, officially published emissions data exist for China. The current emissions estimated by academic institutes and scholars exhibit great discrepancies. The gap between the different emissions estimates is approximately equal to the total emissions of the Russian Federation (the 4th highest emitter globally) in 2011. In this study, we constructed the time-series of CO2 emission inventories for China and its 30 provinces. We followed the Intergovernmental Panel on Climate Change (IPCC) emissions accounting method with a territorial administrative scope. The inventories include energy-related emissions (17 fossil fuels in 47 sectors) and process-related emissions (cement production). The first version of our dataset presents emission inventories from 1997 to 2015. We will update the dataset annually. The uniformly formatted emission inventories provide data support for further emission-related research as well as emissions reduction policy-making in China.

Exploring health systems research and its influence on policy processes in low income countries

Directory of Open Access Journals (Sweden)

Syed Shamsuzzoha B

2007-10-01

Full Text Available Abstract Background The interface between research and policymaking in low-income countries is highly complex. The ability of health systems research to influence policy processes in such settings face numerous challenges. Successful analysis of the research-policy interface in these settings requires understanding of contextual factors as well as key influences on the interface. Future Health Systems (FHS: Innovations for Equity is a consortium conducting research in six countries in Asia and Africa. One of the three cross-country research themes of the consortium is analysis of the relationship between research (evidence and policy making, especially their impact on the poor; insights gained in the initial conceptual phase of FHS activities can inform the global knowledge pool on this subject. Discussion This paper provides a review of the research-policy interface in low-income countries and proposes a conceptual framework, followed by directions for empirical approaches. First, four developmental perspectives are considered: social institutional factors; virtual versus grassroots realities; science-society relationships; and construction of social arrangements. Building on these developmental perspectives three research-policy interface entry points are identified: 1. Recognizing policy as complex processes; 2. Engaging key stakeholders: decision-makers, providers, scientists, and communities; and 3. Enhancing accountability. A conceptual framework with three entry points to the research-policy interface – policy processes; stakeholder interests, values, and power; and accountability – within a context provided by four developmental perspectives is proposed. Potential empirical approaches to the research-policy interface are then reviewed. Finally, the value of such innovative empirical analysis is considered. Conclusion The purpose of this paper is to provide the background, conceptual framework, and key research directions for

Accountability in formal and informal institutions: a cross country analysis

NARCIS (Netherlands)

J.W. de Wit (Joop); A. Akinyoade (Ankinyinka)

2008-01-01

textabstractThe concept and practices of accountability enjoy considerable interest today, not least due to the World Development Report WDR 2004 on service delivery, which formulated the ëtriangle of accountabilityí - specifying relations between the poor, service providers, policy makers and

Climate, Companies, and Public Policy: How Transparent Is the Private Sector in Reporting Climate Policy Influence?

Science.gov (United States)

Goldman, G. T.; Carlson, C.

2014-12-01

To enact effective policies to address climate change, decision makers need both scientific and political support. One major barrier to U.S. climate policy enactment has been the opposition of private sector actors to proposed policies and to climate science itself. Increasingly, the public and investors are holding companies accountable for their actions around climate change—including political activies, affiliations with trade groups, and involvement with climate science. However, this accountability is inhibited by the prominent role that trade associations have played in climate policy debates in recent years. The opaque nature of such groups is problematic, as it inhibits the public from understanding who is obstructing progress on addressing climate change, and in some cases, impedes the public's climate literacy. Voluntary climate reporting can yield some information on companies' climate engagement and demonstrates the need for greater transparency in corporate political activities around climate change. We analyze CDP climate reporting data from 1,824 companies to assess the degree to which corporate actors disclosed their political influence on climate policies through their trade associations. Results demonstrate the limitations of voluntary reporting and the extent to which companies utilize their trade associations to influence climate change policy debates without being held accountable for these positions. Notably, many companies failed to acknowledge their board seat on trade groups with significant climate policy engagement. Of those that did acknowledge their board membership, some claimed not to agree with their trade associations' positions on climate change. These results raise questions about who trade groups are representing when they challenge the science or obstruct policies to address climate change. Recommendations for overcoming this barrier to informed decision making to address climate change will be discussed.

Development of a greenhouse gas accounting GIS-based tool to support local policy making—application to an Italian municipality

International Nuclear Information System (INIS)

Asdrubali, F.; Presciutti, A.; Scrucca, F.

2013-01-01

Climate change is the issue of the century and, according to Agenda 21, local actions are essential to impact global mitigation of greenhouse gases (GHG) emissions (“think globally, act locally”). However, in order to plan and implement effective, sustainable actions, local authorities need detailed information on their GHG emissions and their sources. This paper presents the work that led to the development of a GIS-based tool for local GHG accounting, which provides data for local decision-makers in an innovative manner different from traditional GHG inventories. The original aspects of the study are the geo-referencing of all results and the possibility of calculating all emissions (carbon sources) and removals (carbon sinks) with input data of different accuracy. - Highlights: • We developed a GIS-based tool for local (municipal) GHG accounting. • All emissions (carbon sources) and removals (carbon sinks) are geo-referenced. • The tool can be used with different levels of input data (less or more accurate). • The town of Spoleto (Italy) was chosen to apply and validate both methodologies. • The tool is effective to monitor the energy and environmental policies of the municipality

Challenges of the Energiewende from a policy analysis perspective. Understanding the goals and improving the policy instruments of Germany's energy transition

International Nuclear Information System (INIS)

Joas, Fabian

2017-01-01

be a clear, transparent and public debate on the goals of the Energiewende, i.e. a debate on what the Energiewende is actually bound to achieve. Second, economic policy analysis of the Energiewende should acknowledge the multiplicity of political goals and take them into account in their models. Regarding the phase-out of the German nuclear power plants it is found that the precise date for the complete shut-down of Germany's nuclear power plants has a relatively small effect on the wholesale electricity price and security of supply. The following policy conclusion can be derived: the German nuclear phase-out will neither have a substantial effect on the wholesale electricity prices, nor on the security of supply. Regarding the design of RES-support schemes it is found that the distribution of long-term electricity price risk between society and investors strongly depends on various set ups. A design that exposes RES-investors to higher risks may result in more efficient investments. However, more risks for RES-investors means that small actors (e.g. cooperatives) have less opportunities to invest in the Energiewende, because they are less capable to hedge long-term price risks efficiently. The following policy conclusion can be derived: the question whether investors in RES, investors in conventional power plants or society should carry the long term electricity price risk is a political (i.e. distributional) issue, which crucially depends on political goals such as actor diversity. On the question of transaction costs of climate policy instruments: the ex-post transaction costs are relatively low for instruments such as emissions trading systems and affect the costeffectiveness only slightly. The following policy conclusion can be derived: Given the minor role of ex post transaction costs, they can be neglected as a source of significant distortions. However, this statement only refers to regions with strong institutions (such as the EU or the US). The focus in

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.

Accounting Standards: What Do They Mean?

Science.gov (United States)

Farley, Jerry B.

1992-01-01

Four recent and proposed changes in national school accounting standards have significant policy implications for colleges and universities. These changes address (1) standards regarding postemployment benefits other than pensions, (2) depreciation, (3) financial report format, and (4) contributions and pledges made to the school. Governing boards…

Economic accounting of water: The Botswana experience

Science.gov (United States)

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

2017-08-01

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

An Historical Account of the Bilingual Education Policy in Peru.

Science.gov (United States)

Le Bienvenu, Elena; Prewitt-Diaz, Joseph O.

The purpose of this paper is to describe the implementation of bilingual education programs in Peru. The first part of the paper consists of a general discussion of Peruvian history and the problem of native language suppression under Spanish colonialism and, later, a Spanish dominant independent government. Educational policies and the…

Accounting Firm Management: What to Do When Andy Accountant Becomes Andrea Accountant

Directory of Open Access Journals (Sweden)

Susannah Taylor

2013-07-01

Full Text Available Laws are continuing to evolve with respect to discrimination against persons with gender identity issues in the workplace. The accounting profession can be especially conservative where issues surrounding gender are especially sensitive and complex. One of the more challenging scenarios for employers is facilitating the gender transition process. Effectively communicating with co-workers and clients about the change, modifying personnel documents at the appropriate time, and dealing with more mundane issues such as restroom usage and dress code represent the tip of the iceberg. Simply developing a policy and creating guidelines will not instantly create an environment where all employees are treated as equals, but ensuring that all employees are adjusting to the necessary changes can prevent losing valuable employees.

Assessment and Educational Policy.

Science.gov (United States)

Smith, Virginia B.

1975-01-01

Because of increased access of postsecondary education in the 1950's and 1960's, higher education cost analysis gained importance. Attempts have been made to develop a standard unit cost, but it is hard to see unit cost accounting by itself as a valuable tool for public accountability or policy making. For these purposes a cost-effectiveness ratio…

Issues in Fair Value Accounting under IFRS

OpenAIRE

Bischof, Jannis

2008-01-01

The dissertation presents theoretical evidence for inconsistencies in fair value accounting under IFRS, experimental evidence for biases in risk perception of fair values and empirical evidence for discretion in banks' disclosure policies with respect to fair value measurement.

Policy in Focus

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

Public Education in Mexico: Is all the. Spending for ... advantage of its demographic transition if proper educational and health policies are in place to .... traditional Generational Accounting, and ..... that, in modern societies, when individuals.

Transport and the global environment: Accounting for GHG reductions in policy analysis

Energy Technology Data Exchange (ETDEWEB)

Halsnaes, K. [UNEP Collaborating Centre on Energy and Environment, Roskilde (Denmark); Markanday, A.; Boyd, R.; Hunt, A.; Taylor, T. [Univ. of Bath, (United Kingdom); Sathaye, J. [Univ. of California, Berkeley (USS)

2001-07-01

That the transport sector is among the fastest growing economic sectors in both developed and developing countries is no surprise. The movement of people and goods is an essential part of modern society, and unlike some other economic goods the demand for transport largely coupled to income, so that as people become wealthier they demand ever more transport. Despite their many advantages of personal choice, convenience, and flexibility, modern transportation systems are not without problems, notably those that affect the environment and quality of life. The poor, even hazardous, air quality in many cities is often largely attributed to motor vehicle use, while the transport sector globally contributes one quarter of the greenhouse gases emitted to the atmosphere each year. Unfortunately, the environmental consequences of thransportation choices - both local and global - are often overlooked when transport planning decisions are made. This book attempts to remedy that deficiency by providing a guide to technical experts and policy makers concerned with environmental polices for the transport sector. It offers a consistent analytical structure for examining the environmental aspects of transport choices; defines the key economic and environmental concepts used in good policy analysis; and gives information on technologies, environmental impacts, and cost effectiveness of various policy options. The book also describes international financial mechanisms that can be used to support sustainable transportation policies and programmes. (au)

Policies for Renewable Heat

Energy Technology Data Exchange (ETDEWEB)

NONE

2012-07-01

This paper builds on IEA publications, Deploying Renewables, Principles for Effective Policies and Deploying Renewables, Best and Future Policy Practice, that discuss the 'integrated policy approach,' whereby renewable energy technologies require different support policies at different stages of their maturity pathways. The paper discusses how the integrated policy approach applies to renewable heat. It attempts to provide guidance for policy-makers on renewable heat throughout the different phases of the policy lifecycle, allowing for the specific challenges of renewable heat and needs of the many stakeholders involved. Stimulating a market for heat involves challenges that are different and, often, more difficult to overcome than in the electricity and transport sectors.

Purposes, paradigms and pressure groups: Accountability and sustainability in EU environmental assessment, 1985–2010

International Nuclear Information System (INIS)

Sheate, William R.

2012-01-01

Twenty five years since the introduction of the European Union (EU) environmental impact assessment (EIA) Directive in 1985 this paper reflects on the extent to which environmental assessment (EA) processes, over the course of their evolution over the last 25 years in the EU, have provided a platform for enhancing accountability and sustainability. Surprisingly—in the context of legal mandates for EA—there is little reference in the EA literature explicitly to the literature on accountability and the role EA may play in this increasingly important aspect of governance. The paper explores EA implementation principally from an environmentalist perspective and particularly the way in which NGOs and other advocates for the environment in the UK and EU have used the EA legislation as a lever for increasing democratic, corporate and professional accountability of proponents and decision-makers alike. From an a historical analysis, including two historical EIA case studies and two contemporary SEA case studies, it becomes clear that EA has had an important role to play—at the legislative level in providing the requirements for accountability, and at the implementation level as the lever that can be used to hold individuals, organisations and authorities to account for their actions. The relationship with the shift to sustainability is a close one, since sustainable development demands greater public involvement in decision-making and greater accountability of executive decisions to the public. The lessons from this analysis allow the development of a nascent policy-oriented theory regarding EA's role in accountability, which provides a framework for a distinctive new area of EA research and policy analysis. Moreover, an accountability perspective on EA could help re-frame EA for policy makers from being purely an informational and procedural instrument to one which promotes better accountability and sustainability simultaneously. - Highlights: ► Little attention

Negotiating the terrain of high-stakes accountability in science teaching

Science.gov (United States)

Aronson, Isaak

Teachers interact with their students on behalf of the entire educational system. The aim of this study is to explore how biology teachers understand and construct their practice in a high-stakes accountability environment that is likely to be riddled with tensions. By critically questioning the technical paradigms of accountability this study challenges the fundamental assumptions of accountability. Such a critical approach may help teachers develop empowerment strategies that can free them from the de-skilling effects of the educational accountability system. This interpretive case study of a high-school in Maryland is grounded in three streams of research literature: quality science instruction based on scientific inquiry, the effects of educational accountability on the curriculum, and the influence of policy on classroom practice with a specific focus on how teachers balance competing tensions. This study theoretically occurs at the intersection of educational accountability and pedagogy. In terms of data collection, I conduct two interviews with all six biology teachers in the school. I observe each teacher for at least fifteen class periods. I review high-stakes accountability policy documents from the federal, state, and district levels of the education system. Three themes emerge from the research. The first theme, "re-defining science teaching," captures how deeply accountability structures have penetrated the science curriculum. The second theme, "the pressure mounts," explores how high-stakes accountability in science has increased the stress placed on teachers. The third theme, "teaching-in-between," explores how teachers compromise between accountability mandates and their own understandings of quality teaching. Together, the three themes shed light on the current high-stakes climate in which teachers currently work. This study's findings inform the myriad paradoxes at all levels of the educational system. As Congress and advocacy groups battle over

12 CFR 621.5 - Accounting for the allowance for loan losses and chargeoffs.

Science.gov (United States)

2010-01-01

... according to generally accepted accounting principles. (b) Develop, adopt, and consistently apply policies... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Accounting for the allowance for loan losses... ACCOUNTING AND REPORTING REQUIREMENTS General Rules § 621.5 Accounting for the allowance for loan losses and...

Authorship policies of scientific journals.

Science.gov (United States)

Resnik, David B; Tyler, Ana M; Black, Jennifer R; Kissling, Grace

2016-03-01

We analysed the authorship policies of a random sample of 600 journals from the Journal Citation Reports database. 62.5% of the journals we sampled had an authorship policy. Having an authorship policy was positively associated with impact factor. Journals from the biomedical sciences and social sciences/humanities were more likely to have an authorship policy than journals from the physical sciences, engineering or mathematical sciences. Among journals with a policy, the most frequent type of policy was guidance on criteria for authorship (99.7%); followed by guidance on acknowledgments (97.3%); requiring that authors make substantial contributions to the research (94.7%); requiring that authors be accountable for the research as a whole (84.8%); guidance on changes in authorship (77.9%); requiring that authors give final approval to the manuscript (77.6%); requiring that authors draft or critically revise the manuscript (71.7%); providing guidance on corporate authorship (58.9%); prohibiting gift, guest or ghost authorship (31.7%); requiring authors to describe their contributions (5.3%); limiting the number of authors for some types of articles (4.0%) and requiring authors to be accountable for their part in the research (1.1%). None of the policies addressed equal contribution statements. Journals that do not have authorship policies should consider adopting or developing ones. Published by the BMJ Publishing Group Limited. For permission to use (where not already granted under a licence) please go to http://www.bmj.com/company/products-services/rights-and-licensing/

Accountability in the public sector: The Dutch experience

Directory of Open Access Journals (Sweden)

Van der Hoek, M. P.

2010-12-01

Full Text Available In the Netherlands, a new system of policy budgeting and accounting (VBTB was put in practice in 2002, linking goals, budgets, means, instruments and performance. This paper analyzes both the early experience of the VBTB system and the more recent experience. Although the government monitors the progress in carrying out its policy program, it appears to have problems in developing performance indicators that are closely related to their policy goals. A compelling problem in the budgeting process is that too many policy goals are formulated in vague and/or abstract terms rather than measurable and concrete terms. The paper also identifies three lessons that can be learned from the Dutch experience.

Moving communities toward policy change: APPEAL's 4-prong policy change model.

Science.gov (United States)

Tong, Elisa K; Lew, Rod

2013-09-01

Policy change is recognized for underlying much of the success of tobacco control. However, there is little evidence and attention on how Asian American and Native Hawaiian and Pacific Islander (AA and NHPI) communities may engage in policy change. Challenges for AA and NHPI communities include the racial/ethnic and geographic diversity, and tobacco data accurately representing the communities. Over the past decade, the Asian Pacific Partners for Empowerment, Advocacy and Leadership (APPEAL) has worked to develop and implement policy change for AA and NHPI communities. This article describes APPEAL's 4-prong policy change model, in the context of its overall strategic framework for policy change with communities that accounts for varying levels of readiness and leadership capacity, and targets four different levels of policy change (community, mainstream institution, legislative, and corporate). The health promotion implication of this framework for tobacco control policy engagement is for improving understanding of effective pathways to policy change, promoting innovative methods for policy analysis, and translating them into effective implementation and sustainability of policy initiatives. The APPEAL strategic framework can transcend into other communities and health topics that ultimately may contribute to the elimination of health disparities.

Dividend Policy of German Firms

NARCIS (Netherlands)

Goergen, M.; Renneboog, L.D.R.; Correia Da Silva, L.

2004-01-01

German firms pay out a lower proportion of their cash flows than UK and US firms.However, on a published profits basis, the pattern is reversed.Company law provisions and accounting policies account for these conflicting results.A partial adjustment model is used to estimate the implicit target

Directors' report and accounts for the year ended 31 March 1993

International Nuclear Information System (INIS)

1993-01-01

The report of the Directors of Scottish Power for 1992/1993 is presented, and accounting policies, group profit and loss account, balance sheets and group cash flow statement are given. Notes concerning the accounts are included. The report of the Auditors is also presented, and the names of the directors, secretaries and advisors, and shareholder information is listed. (UK)

Energy accounting as a policy analysis tool. Prepared for the Committee on Science and Technology, U. S. House of Representatives, Ninety-Fourth Congress, second session by the Environment and Natural Resources Division, Congressional Research Service, Library of Congress

Energy Technology Data Exchange (ETDEWEB)

Gushee, D.E.

1976-01-01

Energy accounting or energy analysis is often cited as a basis for support of or objection to policy alternatives when legislation is being considered. This project describes the essential elements of energy accounting, traces its development over the past several years as an analytical technique, and measures its potential utility in policy analysis against its utility as demonstrated to date. Energy accounting is developing on three broad fronts--methodology, energy flow data, and contemporary analyses. It is concluded that energy accounting is worth following, but at present it appears to be of very limited value for current use. Forty articles are presented in appendices in six sections--Spreading Awareness; Critics Begin to Surface; Analytical Methodology; The Nuclear Power Debate; Net Energy Yield of New Energy Supply Systems; and Applications of Energy Analysis to National Economies and to Economic Sectors. (MCW)

Analysis of the energy and environment policies in the CEE countries: from the preparatory phase to post-transition

International Nuclear Information System (INIS)

Ekmanis, J.; Frormann, D.; Kapala, J.; Michna, J.; Zeltins, N.

2001-01-01

In the paper, the evolution of policies by the governments of central and eastern European countries in the area of energy and environment protection is traced from the end of the second world war onwards. Results of the recent research, in which the co-authors were involved, evidence that the transition period is now over for most these countries, which have now entered a new - post-transition - phase of development (author)

48 CFR 9904.401 - Cost accounting standard-consistency in estimating, accumulating and reporting costs.

Science.gov (United States)

2010-10-01

... Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.401 Cost... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting standard...

The Influence of Debt Maturity Structure on Accounting Conservatism

Institute of Scientific and Technical Information of China (English)

Zhao Huiqing; Chen Xinguo

2015-01-01

According to the related data of A-share listed companies in 2009-2013,through extension model based on Basu＇s surplus - the stock return rate model ,this paper studies that the debt maturity structure influences on accounting conservatism. The empirical study finds that the amount of debt affects significantly the prudence,that is,the greater the amount of the debt contract con- cluded, the stronger role of accounting conservatism is ; Debt maturity have significant relationship with accounting conservatism. For the shorter debt maturity, the enterprise is easier to choose more prudent accounting policy, and when the period is longer, accounting conservatism is relatively weaker.

IFRS Accounting in progress : From a student perspective

OpenAIRE

2013-01-01

Students in the course International Accounting at the master level are encouraged to partake not just in class discussions but also in giving classes. This partaking pedagoical orientation helps the students develop analytical and integrative capabilities for dealing with international financial reporting and international accounting policy issues. As a result of this pedagogical direction the students have written, from a student pespective, a text book on different aspects on IFRS accounti...

The Accounting Treatment of Asset Depreciation and the Impact on Result

OpenAIRE

Marilena Roxana Zuca

2013-01-01

The users of the financial statements have long been limited to perusing the loss and profit account to find out information about the accounting result. It has been considered the most significant indicator to measure the performance of a company, without taking into account, however, the relevance of such information. The accounting result is the result of the free choice on accounting policies of companies and leads to an increase or decrease of this result. It is difficult to select th...

Trade policy governance: What health policymakers and advocates need to know.

Science.gov (United States)

Jarman, Holly

2017-11-01

Trade policies affect determinants of health as well as the options and resources available to health policymakers. There is therefore a need for health policymakers and related stakeholders in all contexts to understand and connect with the trade policymaking process. This paper uses the TAPIC (transparency, accountability, participation, integrity, capacity) governance framework to analyze how trade policy is commonly governed. I conclude that the health sector is likely to benefit when transparency in trade policymaking is increased, since trade negotiations to date have often left out health advocates and policymakers. Trade policymakers and negotiators also tend to be accountable to economic and trade ministries, which are in turn accountable to economic and business interests. Neither tend to appreciate the health consequences of trade and trade policies. Greater accountability to health ministries and interests, and greater participation by them, could improve the health effects of trade negotiations. Trade policies are complex, requiring considerable policy capacity to understand and influence. Nevertheless, investing in understanding trade can pay off in terms of managing future legal risks. Copyright © 2017. Published by Elsevier B.V.

The International Accounting Standards Board’s Progress in Promoting Judgement Through Objectives-Oriented Accounting Standards

OpenAIRE

Tanja Lakovic; Jayne Fuglister

2013-01-01

This study analyzes how the International Accounting Standards Board (IASB) promotes professional judgement by issuing objectives-oriented accounting standards and exposure drafts.  We focus on the the role of judgement as outlined in Phase I of the IASB Conceptual Framework (CF), Chapter 1, “Objective of General Purpose Financial Statements” and Chapter 3, “Qualitative Characteristics of Useful Financial Information” (IASB 2010). We discuss how the framework, when viewed through the prism of...

38 CFR 21.430 - Accountability for authorization and payment of training and rehabilitation services.

Science.gov (United States)

2010-07-01

... 38 Pensions, Bonuses, and Veterans' Relief 2 2010-07-01 2010-07-01 false Accountability for... Vocational Rehabilitation and Employment Under 38 U.S.C. Chapter 31 Accountability § 21.430 Accountability... policies and procedures which provide accountability in the authorization and payment of program costs for...

Bottom-Up Accountability Initiatives and Large-Scale Land ...

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

... Security can help increase accountability for large-scale land acquisitions in ... to build decent economic livelihoods and participate meaningfully in decisions ... its 2017 call for proposals to establish Cyber Policy Centres in the Global South.

Shaping Social Protection in Africa : National Transfer Accounts ...

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

Researchers will construct age-specific economic accounts known as national ... affect poverty reduction efforts, particularly the design of social security. ... of its 2017 call for proposals to establish Cyber Policy Centres in the Global South.

The Key Success and Strategic Role of Accrual Based Accounting Implementation

OpenAIRE

Surepno, Surepno

2015-01-01

Central Government policy to adopt accrual-based accounting system providing consequences for local governments to apply accrual accounting in the financial statements. Empirical evidence shows that the readiness of the local government in Indonesia in the process of implementation of accrual accounting is still relatively low. This study aimed to analyze the success of Semarang Government in implementing accrual accounting. This study also analyzes the offender's response to the implementati...

Accounting providing of statistical analysis of intangible assets renewal under marketing strategy

Directory of Open Access Journals (Sweden)

I.R. Polishchuk

2016-12-01

Full Text Available The article analyzes the content of the Regulations on accounting policies of the surveyed enterprises in terms of the operations concerning the amortization of intangible assets on the following criteria: assessment on admission, determination of useful life, the period of depreciation, residual value, depreciation method, reflection in the financial statements, a unit of account, revaluation, formation of fair value. The characteristic of factors affecting the accounting policies and determining the mechanism for evaluating the completeness and timeliness of intangible assets renewal is showed. The algorithm for selecting the method of intangible assets amortization is proposed. The knowledge base of statistical analysis of timeliness and completeness of intangible assets renewal in terms of the developed internal reporting is expanded. The statistical indicators to assess the effectiveness of the amortization policy for intangible assets are proposed. The marketing strategies depending on the condition and amount of intangible assets in relation to increasing marketing potential for continuity of economic activity are described.

China CO2 emission accounts 1997–2015

Science.gov (United States)

Shan, Yuli; Guan, Dabo; Zheng, Heran; Ou, Jiamin; Li, Yuan; Meng, Jing; Mi, Zhifu; Liu, Zhu; Zhang, Qiang

2018-01-01

China is the world’s top energy consumer and CO2 emitter, accounting for 30% of global emissions. Compiling an accurate accounting of China’s CO2 emissions is the first step in implementing reduction policies. However, no annual, officially published emissions data exist for China. The current emissions estimated by academic institutes and scholars exhibit great discrepancies. The gap between the different emissions estimates is approximately equal to the total emissions of the Russian Federation (the 4th highest emitter globally) in 2011. In this study, we constructed the time-series of CO2 emission inventories for China and its 30 provinces. We followed the Intergovernmental Panel on Climate Change (IPCC) emissions accounting method with a territorial administrative scope. The inventories include energy-related emissions (17 fossil fuels in 47 sectors) and process-related emissions (cement production). The first version of our dataset presents emission inventories from 1997 to 2015. We will update the dataset annually. The uniformly formatted emission inventories provide data support for further emission-related research as well as emissions reduction policy-making in China. PMID:29337312

Legitimising the Juba Peace Agreement on Accountability and Reconciliation

DEFF Research Database (Denmark)

Gissel, Line Engbo

2017-01-01

This article analyses the Juba peace negotiations on accountability and reconciliation. It advances a new interpretation of the Agreement on Accountability and Reconciliation, focusing on five justice features: National proceedings, restorative accountability, alternative sentencing, individual...... responsibility and forward-looking victimhood. The article argues that the nature of the agreed justice policy derives from negotiators and mediators’ pursuit of international legitimation by the ICC and its compliance constituency. This argument has implications for our understanding of the role of the ICC...

The Current G20 Taxation Agenda: Compliance, Accountability and Legitimacy

Directory of Open Access Journals (Sweden)

Dries Lesage

2014-11-01

Full Text Available This article analyzes the recent G20 initiatives on taxation, more precisely on “base erosion and profit shifting” (BEPS in the area of corporate taxation and the new G20 norm of automatic exchange of information (AEoI with regard to foreign accounts. After having reflected on the special relationship between the G20 and the OECD, the discussion proceeds through the lens of compliance, accountability and legitimacy. In terms of compliance, the G20 is still in the phase of delivering as a group on recent promises with regard to global standard setting. Compliance to these standards by G20 member states (and third countries is expected to start in the coming years. As to accountability, the G20 and OECD already have ample experience with the peer-review process and public reporting on the G20/OECD standard of information exchange upon request. For AEoI and BEPS the OECD will be designated as the prime mechanism to monitor compliance as well. Both initiatives, which are attempts at universal governance, suffer from legitimacy issues, more precisely because the G20 and OECD exclude most developing countries. Moreover, the policy outputs are not necessarily adjusted to developing countries’ needs and interests. Since a few years, both G20 and OECD attempt to address this issue through institutional fixes, extensive consultations with developing countries and modifications at the level of content.

Challenges of the Energiewende from a policy analysis perspective. Understanding the goals and improving the policy instruments of Germany's energy transition

Energy Technology Data Exchange (ETDEWEB)

Joas, Fabian

2017-05-19

be a clear, transparent and public debate on the goals of the Energiewende, i.e. a debate on what the Energiewende is actually bound to achieve. Second, economic policy analysis of the Energiewende should acknowledge the multiplicity of political goals and take them into account in their models. Regarding the phase-out of the German nuclear power plants it is found that the precise date for the complete shut-down of Germany's nuclear power plants has a relatively small effect on the wholesale electricity price and security of supply. The following policy conclusion can be derived: the German nuclear phase-out will neither have a substantial effect on the wholesale electricity prices, nor on the security of supply. Regarding the design of RES-support schemes it is found that the distribution of long-term electricity price risk between society and investors strongly depends on various set ups. A design that exposes RES-investors to higher risks may result in more efficient investments. However, more risks for RES-investors means that small actors (e.g. cooperatives) have less opportunities to invest in the Energiewende, because they are less capable to hedge long-term price risks efficiently. The following policy conclusion can be derived: the question whether investors in RES, investors in conventional power plants or society should carry the long term electricity price risk is a political (i.e. distributional) issue, which crucially depends on political goals such as actor diversity. On the question of transaction costs of climate policy instruments: the ex-post transaction costs are relatively low for instruments such as emissions trading systems and affect the costeffectiveness only slightly. The following policy conclusion can be derived: Given the minor role of ex post transaction costs, they can be neglected as a source of significant distortions. However, this statement only refers to regions with strong institutions (such as the EU or the US). The focus

14 CFR 1214.803 - Reimbursement policy.

Science.gov (United States)

2010-01-01

... 14 Aeronautics and Space 5 2010-01-01 2010-01-01 false Reimbursement policy. 1214.803 Section 1214... Spacelab Services § 1214.803 Reimbursement policy. (a) Reimbursement basis. (1) This policy is established...) Standard flight price. During this phase, customers covered by subpart 1214.1 or subpart 1214.2 shall...

Quality Assurance of Non-Local Accounting Programs Conducted in Hong Kong

Science.gov (United States)

Cheng, Mei-Ai; Leung, Noel W.

2014-01-01

This study examines the current government policy and institutional practice on quality assurance of non-local accounting programs conducted in Hong Kong. Both international guidelines, national regulations and institutional frameworks in higher education and transnational higher education, and professional practice in accounting education are…

Moving Communities Toward Policy Change: APPEAL’s 4-Prong Policy Change Model

Science.gov (United States)

Tong, Elisa K.; Lew, Rod

2014-01-01

Policy change is recognized for underlying much of the success of tobacco control. However, there is little evidence and attention on how Asian American and Native Hawaiian and Pacific Islander (AA and NHPI) communities may engage in policy change. Challenges for AA and NHPI communities include the racial/ethnic and geographic diversity, and tobacco data accurately representing the communities. Over the past decade, the Asian Pacific Partners for Empowerment, Advocacy and Leadership (APPEAL) has worked to develop and implement policy change for AA and NHPI communities. This article describes APPEAL’s 4-prong policy change model, in the context of its overall strategic framework for policy change with communities that accounts for varying levels of readiness and leadership capacity, and targets four different levels of policy change (community, mainstream institution, legislative, and corporate). The health promotion implication of this framework for tobacco control policy engagement is for improving understanding of effective pathways to policy change, promoting innovative methods for policy analysis, and translating them into effective implementation and sustainability of policy initiatives. The APPEAL strategic framework can transcend into other communities and health topics that ultimately may contribute to the elimination of health disparities. PMID:23707962

228 Empirical Analysis of Fiscal Policy Shocks and Current Account ...

African Journals Online (AJOL)

First Lady

2013-01-28

Jan 28, 2013 ... budget deficit on the current account balance in Nigeria but their claims and results are sketchy at ..... financial sector variables on Nigeria's CAB. The results ..... 08/60 (Washington: International Monetary Fund). Looney, R. E. ...

Transfer pricing. Fiscal and accounting treatments

Directory of Open Access Journals (Sweden)

Carmen Elena ANTON

2015-12-01

Full Text Available This paper presents brief assertions on the issue of the transfer pricing and their fiscal and accounting treatment. The concept refers to the transactions between affiliated parties, namely aims at those transactions that are not exclusively governed by the rules of the free market, also considering other influence factors such as: the policy of the group of entities related to the minimization of the fiscal cost at the group level. The aimed goals are both fiscal and accounting and they see to the thoroughgoing study of the issues of the implications of practicing transfer pricing between the affiliated entities.

TTI Phase 2 Institutional Support: Institute for Policy Analysis and ...

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

... and Research's (IPAR-Rwanda) role as a credible public policy institution in ... TTI is a multi-funder program dedicated to strengthening independent policy ... IDRC congratulates first cohort of Women in Climate Change Science Fellows.

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

Science.gov (United States)

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

2017-11-01

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

78 FR 40665 - Cost Accounting Standards: CAS 413 Pension Adjustments for Extraordinary Events

Science.gov (United States)

2013-07-08

... Accounting Standards: CAS 413 Pension Adjustments for Extraordinary Events AGENCY: Cost Accounting Standards...: The Office of Federal Procurement Policy (OFPP), Cost Accounting Standards (CAS) Board, is conducting... Extraordinary Events. This is the first step in a four- step process that may result in a final rule. As part of...

Accountability Practices in the History of Danish Primary

DEFF Research Database (Denmark)

Ydesen, Christian; Andreasen, Karen Egedal

2014-01-01

between different national settings. Furthermore, accountability measures and practices have an impact on both the ways and means by which societies approach their educational systems. Hence there is a need to clarify the characteristics and traits connected with the concept. One way of approaching......This paper focuses on primary education accountability as a concept and as an organizational practice in the histo-ry of Danish public education. Contemporary studies of education policy often address questions of accountability, but the manifestations of school accountability differ significantly...... this endeavor is to turn to the history of education, because the discourse and practice of accountability incorporates numerous historical antecedents, technologies, and arguments. Based on primary as well as secondary sources this article presents the case of Denmark, analyzing the period from 1660...

Conceptualizing Policy Work as Activity and Field of Research

OpenAIRE

Jan Kohoutek; Martin Nekola; Vilém Novotný

2013-01-01

The area of policy work and policy workers within government bureaucracies is encompassing a large field of activities and research. This article aims to provide a synthesised perspective on policy work in relating theoretical and empirical accounts of policy workers, identifying points of convergence and linking them to essential assumptions on research in policy work. We conceptualize policy work as activity within government bureaucracies from three interrelated perspectives: the professio...

Colonialism and Language Policy and Planning

DEFF Research Database (Denmark)

Phillipson, Robert

2013-01-01

Key factors that account for European languages and Christianity being transplanted worldwide are identified. The privileged position of excolonial languages has been consolidated through Western influence on educational policies and linguistic imperialism. The existence of alternative language...... policies that create greater social justice shows that much-needed change is possible....

FINANCIAL OUTCOME BETWEEN ACCOUNTING AND FISCALITY

Directory of Open Access Journals (Sweden)

Florentina Moisescu

2015-05-01

Full Text Available The tax result does not reflect the real financial performance of a company but rather shows a result of taxation which is to determine the size of tax for a company. Therefore, in Romanian accounting there are a lot of different ways which are used to obtain an `embellished` accounting result due to a large variety of accounting policies and methods which allows the company to choose the desired outcome. In our county, the main goal of an enterprise seems to be either the decrease of the financial result in order to avoid payment of a bigger tax to the state tax authority or the postponement of it, while companies from other countries want a financial result as big as possible so that they can attract investors.

COMPARATIVE STUDY ON ACCOUNTING AND FISCAL AMORTIZATION

Directory of Open Access Journals (Sweden)

MARIANA GURAU

2012-05-01

Full Text Available Placed in the international trend, Romanian accounting had experienced various changes, especially as regards of progress on disconnection between accounting and fiscality. In the present, fiscal rules should not have any role in accounting decisions, because accounting rules are applied to produce accounting information that is useful in making decisions and to provide a "true and fair view" upon financial reality of the entity. However, the barrier in the habit of accounting to thinking for fiscal point of view all economic transactions remains insurmountable, yet. Starting from this perspective on disconnection between accounting and fiscality would mean that amortization recorded in the accounting, as a result of management policy, to be different from fiscality amortization, to calculate income tax. Although formally accepted, disconnect between accounting and fiscality continues to meet many difficulties. In this sense, it is usual in practice to use the same method of amortization for accounting purposes and for fiscal purposes to prevent complications of double track amortization and prevent wandering in the rules in this field. Accounting rule is deliberately eluded in favor of the fiscal rules. This is the reason we proposed to make in this paper a comparative study between norms and rules on accounting and fiscal amortization, paper in which we intend to show the benefits of applying accounting and fiscal rules separately.

Principal Leadership and Teacher Motivation under High-Stakes Accountability Policies

Science.gov (United States)

Finnigan, Kara S.

2010-01-01

This article examines principal leadership and teacher motivation in schools under accountability sanctions. The conceptual framework is grounded in research on expectancy theory and transformational leadership. The study involves a survey of Chicago teachers and indicates that principal instructional leadership and support for change are…

48 CFR 9904.420 - Accounting for independent research and development costs and bid and proposal costs.

Science.gov (United States)

2010-10-01

... Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.420 Accounting for independent research and development costs and bid and proposal costs. ...

The Politics of Accountability: Assessing Teacher Education in the United States

Science.gov (United States)

Cochran-Smith, Marilyn; Piazza, Peter; Power, Christine

2013-01-01

Currently there are multiple teacher education reform policies being proposed, piloted, and debated at a variety of levels and by various interest groups, stakeholders, and policy-makers. Along with an unprecedented sense of urgency about these important goals, what most U.S. reforms have in common is increased accountability. Using a discourse…

Nuclear energy policy in the Netherlands: short account of a failure

International Nuclear Information System (INIS)

Ramaer, H.

1975-01-01

It is argued that the predicted advantages of nuclear energy did not come forth: no profits, hardly any increase of employment and no cheaper electricity. The economic losses are paid by public funds while the disadvantages are neglected. The political aspects of this policy are discussed

The effects of depreciation policy on the enterprise book value: an accounting aspect

OpenAIRE

Гуненко, Світлана Анатоліївна

2016-01-01

One of the conditions for the economic growth on the micro and macro levels is the application of the optimal depreciation policy, which is a specific financing source of the fixed assets restoration. The object of this policy is depreciation. The research has analyzed the methods of depreciation of the fixed assets and their effects on the enterprise book value. The research proves that neither method of depreciation gives a reliable size of the depreciation sum, consequently the estimation ...

Active vs. Passive Decisions and Crowdout in Retirement Savings Accounts: Evidence from Denmark

DEFF Research Database (Denmark)

Nielsen, Torben Heien; Leth-Petersen, Søren; Chetty, Raj

2012-01-01

Do retirement savings policies – such as tax subsidies or employer-provided pension plans – increase total saving for retirement or simply induce shifting across accounts? We revisit this classic question using 45 million observations on savings for the population of Denmark. We find that a policy......'s impact on total savings depends critically on whether it changes savings rates by active or passive choice. Tax subsidies, which rely upon individuals to take an action to raise savings, have small impacts on total wealth. We estimate that each $1 of tax expenditure on subsidies increases total saving...... by 1 cent. In contrast, policies that raise savings automatically even if individuals take no action – such as employer-provided pensions or automatic contributions to retirement accounts – increase wealth accumulation substantially. Price subsidies only affect the behavior of active savers who respond...

NIGERIAN NATION-BUILDING AND PUBLIC POLICY ...

African Journals Online (AJOL)

NGOZI

Political phase, that is, acceptable formulation, meaning that the entertained ... term 'policy-making' for the entire process, 'policy formulation' for the initial part of ..... rule of argumentation is grounded in terms of the substance of the pragmatic ...

The Development of Educational Accountability in China and Denmark

DEFF Research Database (Denmark)

Rasmussen, Palle; Zou, Yihuan

2014-01-01

contexts, China and Denmark. Two main sectors of education are covered, general school education and higher education. It is shown that both countries are marked by an increasing concern with educational accountability, that differences in history and culture between the two countries are reflected......In recent decades, the concept of accountability has attracted more and more attention in public governance and management. The management of education is no exception. This article presents and discusses the evolution and current status of educational accountability in two different national...... in the approaches to accountability, but that there are still considerable similarities in the types of accountability pursued. Under the influence of a transnational regime of policy development both countries seem to be moving towards output-based accountability, but more traditional inspection continues to have...

Antipodean Social Policy Responses to Economic Crises

DEFF Research Database (Denmark)

Starke, Peter

2013-01-01

the government enacted fiscal stimulus measures, the social policy component was small and the government soon returned to welfare retrenchment and workfare policy. Based on a detailed account of recent crisis policies as well as a condensed overview of previous crisis responses (to the 1970s oil shocks......, interest group structures, political institutions and policy legacies. The analysis shows that the recent differences cannot fully be explained through idiosyncratic factors, as partisan ideology was already crucial in strategic policy decisions during the first months of the crisis. The historical pattern...

Fiscal policy and the global financial crisis

DEFF Research Database (Denmark)

Andersen, Torben M.

 The financial crisis raises demands for fiscal policy interventions. While a fall in aggregate demand is an important consequence of the crisis, it also reflects more underlying structural problems and changes. Hence, appropriate policy designs have to take account of the nature of the crisis......-run objectives are discussed. Past experience shows that deep recessions become persistent due to marginalization of unemployed, and therefore labour market policies have to be considered as an integral part of policy packages. Finally the question of international policy coordination is addressed....

7 CFR 1944.425 - Handling and accounting for borrower loan funds.

Science.gov (United States)

2010-01-01

... 7 Agriculture 13 2010-01-01 2009-01-01 true Handling and accounting for borrower loan funds. 1944... Grants § 1944.425 Handling and accounting for borrower loan funds. Grantees will be required to...HA or its successor agency under Public Law 103-354's non-discrimination policies in receiving...

Phase out of incandescent lamps

Energy Technology Data Exchange (ETDEWEB)

NONE

2010-07-01

Since early 2007 almost all OECD and many non-OECD governments have announced policies aimed at phasing-out incandescent lighting within their jurisdictions. This study considers the implications of these policy developments in terms of demand for regulatory compliant lamps and the capacity and motivation of the lamp industry to produce efficient lighting products in sufficient volume to meet future demand. To assess these issues, it reviews the historic international screw-based lamp market, describes the status of international phase-out policies and presents projections of anticipated market responses to regulatory requirements to determine future demand for CFLs.

78 FR 7784 - Health Information Technology Policy Committee Nomination Letters

Science.gov (United States)

2013-02-04

... GOVERNMENT ACCOUNTABILITY OFFICE Health Information Technology Policy Committee Nomination Letters.... SUMMARY: The American Recovery and Reinvestment Act of 2009 (ARRA) established the Health Information Technology Policy Committee (Health IT Policy Committee) and gave the Comptroller General responsibility for...

Climate policy to defeat the green paradox.

Science.gov (United States)

Fölster, Stefan; Nyström, Johan

2010-05-01

Carbon dioxide emissions have accelerated since the signing of the Kyoto Protocol. This discouraging development may partly be blamed on accelerating world growth and on lags in policy instruments. However, it also raises serious question concerning whether policies to reduce CO2 emissions are as effective as generally assumed. In recent years, a considerable number of studies have identified various feedback mechanisms of climate policies that often erode, and occasionally reinforce, their effectiveness. These studies generally focus on a few feedback mechanisms at a time, without capturing the entire effect. Partial accounting of policy feedbacks is common in many climate scenarios. The IPCC, for example, only accounts for direct leakage and rebound effects. This article attempts to map the aggregate effects of different types of climate policy feedback mechanisms in a cohesive framework. Controlling feedback effects is essential if the policy measures are to make any difference on a global level. A general conclusion is that aggregate policy feedback mechanisms tend to make current climate policies much less effective than is generally assumed. In fact, various policy measures involve a definite risk of 'backfiring' and actually increasing CO2 emissions. This risk is particularly pronounced once effects of climate policies on the pace of innovation in climate technology are considered. To stand any chance of controlling carbon emissions, it is imperative that feedback mechanisms are integrated into emission scenarios, targets for emission reduction and implementation of climate policy. In many cases, this will reduce the scope for subsidies to renewable energy sources, but increase the scope for other measures such as schemes to return carbon dioxide to the ground and to mitigate emissions of greenhouse gases from wetlands and oceans. A framework that incorporates policy feedback effects necessitates rethinking the design of the national and regional emission

Governing EU employment policy

DEFF Research Database (Denmark)

Sørensen, Eva; Triantafillou, Peter; Damgaard, Bodil

2015-01-01

In the European Union (EU), employment policy is a prerogative of the member states. Therefore the EU's ability to govern in this area depends on its capability to involve national governments and relevant stakeholders in a collaborative effort to formulate and implement shared policy objectives....... of collaboration, the implementation phase mainly consists in the less demanding forms of cooperation and coordination....

ACCOUNTING POLICIES EFFECTS ON DEPRECIATION AND EVALUATION OF BALANCE SHEET

Directory of Open Access Journals (Sweden)

Andreea Elena DREGHICIU

2016-12-01

Starting from the diversity of principles and rules that exist within the accounting, this paper aims to form a main problematic frame concerning the principle of the method’s constancy, whose purpose is applying the same registration, evaluation and presentation methods for operations, transactions, and balance sheet elements.

Electricity pricing policy: A neo-institutional, developmental and cross-national policy design map

Science.gov (United States)

Koundinya, Sridarshan Umesh

This dissertation explores the role of ideas and ideology in the mental policy design maps of regulators in the US and in India. The research approach is to describe the regulatory design process in the history of the US electric industry from a neo-institutional and developmental perspective. And then to use the insights of such a study to suggest policy options to a sample of Indian experts. A regulatory process model explores the interactions among normative values, regulatory instruments and historical phases in policy design. A spectrum of seven regulatory instruments--subsidized rates, average cost pricing, marginal cost pricing, time-of-use pricing, ramsey pricing, incentive regulation and spot pricing is examined. A neo-institutional perspective characterizes the process of institutionalizing these regulatory instruments as a design process that infuses them with values beyond mere technical requirements. The process model includes normative values such as efficiency, fairness, free choice and political feasibility. These values arise from an analytical classification of various market metaphors debated in the history of economic thought. The theory of development and co-evolution applied to the history of electricity regulation yields a typology of evolutionary phases in the US. The typology describes hierarchically emergent relationships between supply and demand and among the normative values. The theory hypothesizes technologically contingent relationships between pricing policies and normative values in the historical phases of dependence (or rural), independence (or urban) and interdependence (or informational). The contents of this model are represented as related elements in a policy design map that simplifies the process of designing regulatory instruments in the US. This neo-institutional, developmental policy design map was used to design a survey instrument. The survey was conducted among electricity experts in India to test the hypothesized

Accounting Professionals’ Perceptions of Ethics Education: Evidence from Turkey

OpenAIRE

Ali UYAR; Ali Haydar GUNGORMUª

2013-01-01

The purpose of this study is to investigate accounting professionals’ perceptions of (1) importance of education phases and environmental conditions in development of ethics awareness, (2) approaches in accounting ethics education in university and professional pre-qualification, and (3) coverage of accounting ethics education. Data was collected from public accountants via an online questionnaire during November and December, 2011. The questionnaire was developed based on a review of earlier...

Insurance choice and tax-preferred health savings accounts.

Science.gov (United States)

Cardon, James H; Showalter, Mark H

2007-03-01

We develop an infinite horizon utility maximization model of the interaction between insurance choice and tax-preferred health savings accounts. The model can be used to examine a wide range of policy options, including flexible spending accounts, health savings accounts, and health reimbursement accounts. We also develop a 2-period model to simulate various implications of the model. Key results from the simulation analysis include the following: (1) with no adverse selection, use of unrestricted health savings accounts leads to modest welfare gains, after accounting for the tax revenue loss; (2) with adverse selection and an initial pooling equilibrium comprised of "sick" and "healthy" consumers, introducing HSAs can, but does not necessarily, lead to a new pooling equilibrium. The new equilibrium results in a higher coinsurance rate, an increase in expected utility for healthy consumers, and a decrease in expected utility for sick consumers; (3) with adverse selection and a separating equilibrium, both sick and healthy consumers are better off with a health savings account; (4) efficiency gains are possible when insurance contracts are explicitly linked to tax-preferred health savings accounts.

7 CFR 1951.11 - Application of payments on real estate accounts.

Science.gov (United States)

2010-01-01

... 7 Agriculture 14 2010-01-01 2009-01-01 true Application of payments on real estate accounts. 1951... Servicing Policies § 1951.11 Application of payments on real estate accounts. (a) Regular payments. If a borrower owes more than one type of real estate loan, or has received initial and subsequent real estate...

Framework for an Effective Assessment and Accountability Program: The Philadelphia Example

Science.gov (United States)

Porter, Andrew C.; Chester, Mitchell D.; Schlesinger, Michael D.

2004-01-01

The purpose of this article is to put in the hands of researchers, practitioners, and policy makers a powerful framework for building and studying the effects of high-quality assessment and accountability programs. The framework is illustrated through a description and analysis of the assessment and accountability program in the School District of…

Soil carbon accounting and assumptions for forestry and forest-related land use change

Science.gov (United States)

Linda S. Heath; James E. Smith

2000-01-01

Comprehensive, large-scale carbon accounting systems are needed as nations agree to work toward reducing their greenhouse gas (GHG) emissions. However, adopting a standard accounting system is difficult because multiple science and policy uses for such a system help fuel the debate about the nature of an appropriate system. Accounting systems must address all major...

Fostering values: four stages towards developing professional ethics for future accountants

Directory of Open Access Journals (Sweden)

Othman Zaleha

2017-01-01

Full Text Available The many accounting scandals occurred in the last three decades have change the perspective of accountant globally. As such, the higher institutions have to play their role in nurturing professional ethics in order to change the misconception towards the profession. Our observation of the literature indicates that incorporating professional ethics in higher institutions is a way forward towards developing future accountants with values. Henceforth, we conducted a generic inquiry study to explore how higher institutions could inculcate accounting graduates with professional ethics. Our findings show a conceptual framework which depicted four stages towards incorporating professional ethics at tertiary level education there are: 1 value development, 2 ethics maturation, 3 professionalism development and 4 ownership through effective implementation and enforcement. Consequently, the findings contribute to expanding the current knowledge in our conceptualisation of the professional ethics concept. In addition, the findings support the development of ethics education for accounting graduates in higher institutions in Malaysia. We consider that this study provides evidence to educators and policy makers that teaching methods and pedagogical policies should ensure professional ethics education in business schools in Malaysia is treated as a pervasive element of curricula rather than an optional choice.

31 CFR 585.503 - Payments and transfers to blocked accounts in U.S. financial institutions.

Science.gov (United States)

2010-07-01

... accounts in U.S. financial institutions. 585.503 Section 585.503 Money and Finance: Treasury Regulations... Policy § 585.503 Payments and transfers to blocked accounts in U.S. financial institutions. (a) Any... account in a U.S. financial institution is authorized, provided that a transfer from a blocked account...

Stochastic modelling of two-phase flows including phase change

International Nuclear Information System (INIS)

Hurisse, O.; Minier, J.P.

2011-01-01

Stochastic modelling has already been developed and applied for single-phase flows and incompressible two-phase flows. In this article, we propose an extension of this modelling approach to two-phase flows including phase change (e.g. for steam-water flows). Two aspects are emphasised: a stochastic model accounting for phase transition and a modelling constraint which arises from volume conservation. To illustrate the whole approach, some remarks are eventually proposed for two-fluid models. (authors)

48 CFR 9904.402 - Cost accounting standard-consistency in allocating costs incurred for the same purpose.

Science.gov (United States)

2010-10-01

... Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.402 Cost... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting standard...

The International Accounting Standards Board’s Progress in Promoting Judgement Through Objectives-Oriented Accounting Standards

Directory of Open Access Journals (Sweden)

Tanja Lakovic

2013-07-01

Full Text Available This study analyzes how the International Accounting Standards Board (IASB promotes professional judgement by issuing objectives-oriented accounting standards and exposure drafts.  We focus on the the role of judgement as outlined in Phase I of the IASB Conceptual Framework (CF, Chapter 1, “Objective of General Purpose Financial Statements” and Chapter 3, “Qualitative Characteristics of Useful Financial Information” (IASB 2010. We discuss how the framework, when viewed through the prism of 'objectives-oriented accounting standards' as recommended by the United States Securities and Exchange Commission (SEC Report in its “Study Pursuant to Section 108(d of the Sarbanes-Oxley Act of 2002 on the Adoption by the United States Financial Reporting System of a Principles-Based Accounting System” (July 2003, encourages professional judgement. We analyze International Financial Reporting Standards (IFRS and Exposure Drafts (ED issued by the IASB since its inception in 2002 to determine if those documents are consistent with objectives-oriented accounting standards. Our analysis is useful for gaining insights into how the IASB integrates the CF with the SEC’s recommended objectives-oriented accounting approach to promote judgement in the interest of IASB/FASB convergence of accounting standards.

32 CFR 2400.29 - Accountability and control.

Science.gov (United States)

2010-07-01

... PROGRAM Safeguarding § 2400.29 Accountability and control. (a) Each item of Top Secret, Secret, and... serve as Top Secret Control Officer (TSCO) for the Office of Science and Technology Policy and will be responsible for the supervision of the Top Secret control program. He/she will be assisted by an Assistant Top...

Organization of accounting for factoring companies: risk-oriented approach

Directory of Open Access Journals (Sweden)

Vygivska I.M.

2017-08-01

Full Text Available To solve the problem of rational organization of accounting factoring activity the current research identifies the types of factoring operations typical for the accounting system of factoring company, and their place in this system. The recommended provisions, which must be fixed in the accounting policy of the enterprise-factor, are presented. Based on the identification of the most significant provisions of the factoring agreement, it is proposed to limit the amount of funding depending on the type of factoring. The risk factor matrix for factoring business is developed to improve the efficiency of their management and the accounting of operations due to risk management methods. The accounting of the factoring company is proposed taking into account the following components: 1 the moment of acceptance of the sold (deferred receivable to the accounting; 2 the features of factoring depending on its type; 3 the peculiarities of accounting registration of charges in factoring operations; 4 the procedure for inventorying factoring transactions.

48 CFR 9905.501 - Cost accounting standard-consistency in estimating, accumulating and reporting costs by...

Science.gov (United States)

2010-10-01

... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting standard....501 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST...

19 CFR 201.29 - Commission disclosure of individual records, accounting of record disclosures, and requests for...

Science.gov (United States)

2010-04-01

..., accounting of record disclosures, and requests for accounting of record disclosures. 201.29 Section 201.29..., accounting of record disclosures, and requests for accounting of record disclosures. (a) It is the policy of... disclosure required by 5 U.S.C. 552, the Privacy Act Officer shall keep an accurate accounting of: (1) The...

Improvement of life insurance-related accounting opera-tions within the New Economy

Directory of Open Access Journals (Sweden)

Marinică DOBRIN

2010-06-01

Full Text Available This paper outlines the life insurance-related accounting operations, in consideration to the harmonization of the Romanian legislation with the International Financial Reporting Standards. The main accounting operations specific to the life insurance sector include: accounting of revenues and expenses derived from life insurance operations (recording the premiums written, recording the payment of insurance premiums, termination of insurance policy, recording the compensation expenses, accounting of operations related to the setting up and using the technical reserves for life insurance (general principles, accounting of premium reserves, accounting of loss reserve, accounting of the reserve for benefits and discounts, accounting of mathematical reserve, accounting of other life insurance-related technical reserves.

Toward a more consistent combined approach of reduction targets and climate policy regulations

DEFF Research Database (Denmark)

Caro, Dario; Frederiksen, Pia; Thomsen, Marianne

2017-01-01

In this paper we discuss how targets, policy instruments and accounting frameworks for greenhouse gas (GHG) reduction need to be complemented and aligned, to achieve a more effective road to reduce the GHG emission. We focus on gaps in the policy framework presently adopted by countries that are ...... level. We argue that to reveal the effect of policy instruments such as a meat tax, on GHG emissions reduced, an alternative consumption-based accounting could favorably complement the traditional GHG accounting.......In this paper we discuss how targets, policy instruments and accounting frameworks for greenhouse gas (GHG) reduction need to be complemented and aligned, to achieve a more effective road to reduce the GHG emission. We focus on gaps in the policy framework presently adopted by countries...... that are parties to the UNFCCC, using as illustrative case study the meat tax recently proposed in Denmark. We argue that when the GHG reduction targets for individual countries are based on a territorial approach alone (such as in the UNFCCC framework), i.e. sum of emissions from production inside the country...

Holding Government Accountable: Tobacco Policy Making in California, 1995-1997

OpenAIRE

Balbach, Edith D. Ph.D.; Monardi, Fred M. Ph.D.; Fox, Brion J. J.D.; Glantz, Stanton A. Ph.D.

1997-01-01

January 1, 1996 through May 31, 1997 was an active period for tobacco policy making in California. The fight in Spring, 1996, over the allocation of Proposition 99 revenues was more public and aggressive than it had been in the past, an increased level of public scrutiny was brought to bear on the implementation of the media campaign, the state of California’s failure to sue the tobacco industry for recovery of medical costs became a political issue, and the tobacco industry continued to give...

Incorporating community and multiple perspectives in the development of acceptable drinking water source protection policy in catchments facing recreation demands.

Science.gov (United States)

Syme, Geoffrey J; Nancarrow, Blair E

2013-11-15

The protection of catchment areas for drinking water quality has become an increasingly disputed issue in Australia and internationally. This is particularly the case in regard to the growing demand for nature based and rural recreation. Currently the policy for the protection of drinking water in Western Australia is to enforce a 2 km exclusion zone with a much larger surrounding area with limited and prescribed access to recreators. The debate between recreators and water management agencies has been lively, culminating in a recent state government enquiry. This paper describes the second phase of a three phase study to develop a methodology for defensible policy formulation which accounts for the points of view of all stakeholders. We examine general community, active recreators and professionals' views on the current policy of catchment protection and five proposed alternatives using a social judgement theory approach. Key attitudinal determinants of the preferences for policies were identified. Overall the recreators did not support the current policy despite strong support from both the general community and the professional group. Nevertheless, it was evident that there was some support by the community for policies that would enable a slight relaxation of current recreational exclusion. It was also evident that there was a significant proportion of the general community who were dissatisfied with current recreational opportunities and that, in future, it may be less easy to police exclusion zones even if current policy is maintained. The potential for future integration of recreational and water source protection is discussed as well as the benefits of community research in understanding policy preferences in this regard. Copyright © 2013 Elsevier Ltd. All rights reserved.

Laboratory manager's financial handbook. Cost accounting: the road map to financial success.

Science.gov (United States)

Travers, E M

1996-01-01

Cost accounting is the most basic element of the laboratory's financial management structure. Historically, cost accounting in the nonmedical world referred to accumulating and assigning costs to units of production and departments, primarily for inventory valuation and income determination. In the health industry, microcost accounting is distinguishable from macrocost (management/internal) accounting and serves multiple purposes. Microcost accounting pertains to gathering and providing information for decision making. The range of decisions include managing recurring operations, making nonrecurring strategic decisions, and formulating major organizational policies. Macrocost accounting fulfills the legal requirements of reporting to stockholders, auditors, governmental agencies, and other external parties.

SUMMARY OF ACCOUNTING DATA AND ITS APPLICATION DURING THE PROCESS OF CLOSURE OF ACCOUNTS

Directory of Open Access Journals (Sweden)

Stanislava Pancheva

2016-06-01

Full Text Available In an market economy, where each entity has autonomy in developing their production programs, production plans and social development to identify strategies pricing policy has significantly increased the responsibility of the management of taken by them management decisions. In order to develop effective and operative decisions managers need reliable information for both the production and the financial position of the company. As is known, traditional accounting, which covers much of the existing information systems do not provide managers at all levels of operational information, and this is achieved through management accounting. Namely the creation of nontraditional systems for forming information about production costs and the financial results, the use of new methods to management, the increased value of the information obtained for decision making appears at present one of the most actual problems of accounting, control and analysis of economic activity. In this article we aim to define the concept of management information, to systematize the information needs of different users and qualitative characteristics that should have useful information.

Using stockpile delegation to improve China's strategic oil policy: A multi-dimension stochastic dynamic programming approach

International Nuclear Information System (INIS)

Chen, Xin; Mu, Hailin; Li, Huanan; Gui, Shusen

2014-01-01

There has been much attention paid to oil security in China in recent years. Although China has begun to establish its own strategic petroleum reserve (SPR) to prevent potential losses caused by oil supply interruptions, the system aiming to ensure China's oil security is still incomplete. This paper describes and provides evidence for the benefits of an auxiliary strategic oil policy choice, which aims to strengthen China's oil supply security and offer a solution for strategic oil operations with different holding costs. In this paper, we develop a multi-dimension stochastic dynamic programming model to analyze the oil stockpile delegation policy, which is an intermediate policy between public and private oil stockpiles and is appropriate for the Chinese immature private oil stockpile sector. The model examines the effects of the oil stockpile delegation policy in the context of several distinct situations, including normal world oil market conditions, slight oil supply interruption, and serious oil supply interruption. Operating strategies that respond to different oil supply situations for both the SPR and the delegated oil stockpile were obtained. Different time horizons, interruption times and holding costs of delegated oil stockpiles were examined. The construction process of China's SPR was also taken into account. - Highlights: • We provided an auxiliary strategic oil policy rooted in Chinese local conditions. • The policy strengthen China's capability for preventing oil supply interruption. • We model to obtain the managing strategies for China's strategic petroleum reserve. • Both of the public and delegated oil stockpile were taken into consideration. • The three phase's construction process of China's SPR was taken into account

Impacts of Reinsurance Operations on Significant Items of the Financial Statements of Commercial Insurance Companies According to Czech Accounting Legislation and International Accounting Standards

Directory of Open Access Journals (Sweden)

Jana Gláserová

2015-01-01

Full Text Available The principal aim of the paper is to determine the impact of reinsurance operations in commercial insurance companies, in accordance with the relevant accounting legislation, for certain significant items of the financial statements. In actual fact, the reinsurance operations affect the profit of a commercial insurance company, following the financial statements. The prerequisite for fulfilling the objective of the paper is to analyse the accounting legislation for reinsurance operations in commercial insurance companies. Attention will be devoted also to the method of accounting for reinsurance operations and their specific reporting in various parts of the financial statements of commercial insurance companies. The partial aim of this paper is to identify significant differences in the area of accounting of commercial insurance companies, based on the comparison of accounting practices of the issues examined in accordance with IAS/IFRS. In the conclusion, the authors will address the latest development of necessary steps in adopting the concept of IFRS 4 Phase II and accomplishing the process of the application of IFRS 4 Phase II to the accounts of commercial insurance companies.

Social accounting in Albania

Directory of Open Access Journals (Sweden)

Gentiana Filipi

2014-03-01

Full Text Available Social accounting is the process of communicating the social and environmental effects of organizations economic actions to particular interest groups within society and to society at large. This research paper is focused on the concepts of social and environmental accounting, viewed as an important part of the Albanian policy preparation for European Union integration. Presently, however, the EU notion of corporate engagement and Social accounting is still a new concept in the region. The paper aims to reveal the Albanian reality, as a country with strong aspiration toward EU. For this purpose we have analysed the main initiatives and projects implemented in the region and in Albania aimed at developing corporate social responsibility (CSR. This paper examines the applicable and relevant paragraphs of the global financial reporting standards (IFRS. The relevant paragraphs for environmental accounting have been analyzed in relation to the environmental financial reporting. We believe that this research may serve as a starting point for further studies on this topic. This paper concludes that social and environmental reporting practices are increasing day by day in the region. In Albania the awareness of CSR and how it can be applied is still quite low, perceived mainly as an opportunity to adopt international standards and engage in environmental protection. Hence we believe that improvements in quality of environmental financial reporting are required.

ACCOUNTING RESPONSIBILITY FOR BUSINESS EVALUATION

Directory of Open Access Journals (Sweden)

DORU CÎRNU

2015-12-01

Full Text Available In the world today the need for improvement the business management quality assumes significant change in organization and mode of business management. Establishing of appropriate level, structure and authority of business management depends in most cases on the size, number of employees, complexness of technological and business process, market position and other factors. Development of a business requires decentralization of operative functions. The decentralization of a business means the increase of operative activities control of greater number of managers in such a business. An important segment that so far was neither sufficiently applied in the romanian practice, not sufficiently treated is a system of responsibility. One of the aims of this research is also stimulation of more intensive activities on initiating the process of accounting modernisation. First of all, on the improvement and more rational legal accounting regulation and motivation of professional accountants organization for quicker development of contemporary accounting principles and standards in compliance with tendencies of the european environment. The known experiences just point to the necessity of more complex perception of place and role of the management accounting and within it of the system of accounting responsibility in preparing of business plans and buget, in creation of development and investment policy. Therefore, the system of accounting responsibility should eneble monitoring and control of actual operational activities of each part of decentralized business. The process of performance evaluation and accounting responsibility in a descentralized business organization represents a significant element of an internal control system and in that sense the emphasis was put on that fact in this paper.

Lifelong Learning Policy in Two National Contexts

DEFF Research Database (Denmark)

Rasmussen, Palle

in different life phases. In this paper I discuss the state of lifelong learning policy in two European societies with different educational contexts, histories, system models and development issues, Denmark and Portugal. As part of the paper will give a brief overview of EU policies and initiatives...... in the area of lifelong learning and discuss how national policies in the two contexts are influenced by EU policies and funding....

Using Chronic Absence in a Multi-Metric Accountability System. Policy Memo 16-1

Science.gov (United States)

Hough, Heather

2016-01-01

With the passage of the Every Student Succeeds Act (ESSA) of 2015, California must integrate additional measures of student and school performance into the state-wide accountability system. To support the conversation as policymakers consider if/how to include chronic absenteeism data in the state's accountability system, PACE has conducted an…

British Columbia's health reform: "new directions" and accountability.

Science.gov (United States)

Davidson, A R

1999-01-01

The health policy New Directions committed the British Columbia government to a population health perspective and extensive community involvement in the health services reform process. The policy envisaged elected citizen boards with authority to raise revenues and exercise a significant degree of local autonomy. Academic and public attention has been paid to the decision in November 1996 to collapse New Directions' two-tier governance structure into a single level. Less attention has been paid to the profound changes that occurred prior to the government's reversal on the question of governance. This paper focuses on those changes. During the critical three years between the 1993 launch of the reform and its formal revision in 1996, the government's positions on elections, taxation power, local autonomy and scope of action for regional boards all changed. Those changes marked a retreat from political accountability to the community and an advance towards managerial accountability to the government.

Accountability and Corruption in Argentina During the Kirchners’ Era

DEFF Research Database (Denmark)

Manzetti, Luigi

2014-01-01

centralized authority in the name of expanding government intervention in the economy. In both cases, corruption has tended to go unchecked due to insufficient government accountability. Therefore, although economic policies and political rhetoric have changed dramatically, government corruption remains...

78 FR 24749 - Health Information Technology Policy Committee Appointment

Science.gov (United States)

2013-04-26

... GOVERNMENT ACCOUNTABILITY OFFICE Health Information Technology Policy Committee Appointment AGENCY... Recovery and Reinvestment Act of 2009 (ARRA) established the Health Information Technology Policy Committee to make recommendations on the implementation of a nationwide health information technology...

Important accounting issues for carbon dioxide capture and storage projects under the UNFCCC

International Nuclear Information System (INIS)

Haefeli, S.; Bosi, M.; Philibert, C.

2005-01-01

Carbon dioxide capture and storage (CCS) provides options for making continued use of fossil fuels more compatible with pollution abatement policies. This paper evaluated policy issues related to CCS, with particular focus on the geological sequestration of carbon dioxide (CO 2 ) into geological storage sites. Before any carbon dioxide (CO 2 ) CCS activities can be included in the portfolio of climate change mitigation activities, several issues need to be resolved such as the development of appropriate accounting and baselines rules and monitoring modalities. Guidance and policies on baselines and the accounting of emission reductions are critical to ensure that CCS projects can benefit from CO 2 markets and are recognized under various mitigation schemes. This paper examined the major issues that should considered along with changes to current accounting approaches. Issues that need to be addressed in order to prepare national inventories for the inclusion of CCS under the United Nations Framework Convention on Climate Change (UNFCCC) and emission reduction schemes such as the European greenhouse gas emissions trading scheme were first presented, followed by an examination of CCS issues under project-based mechanisms such as the Kyoto Protocol's Clean Development Mechanism. The importance of clear definitions and monitoring guidelines for the proper accounting of CCS were also highlighted. 12 refs., 2 figs

Toward a comprehensive long term nicotine policy.

Science.gov (United States)

Gray, N; Henningfield, J E; Benowitz, N L; Connolly, G N; Dresler, C; Fagerstrom, K; Jarvis, M J; Boyle, P

2005-06-01

Global tobacco deaths are high and rising. Tobacco use is primarily driven by nicotine addiction. Overall tobacco control policy is relatively well agreed upon but a long term nicotine policy has been less well considered and requires further debate. Reaching consensus is important because a nicotine policy is integral to the target of reducing tobacco caused disease, and the contentious issues need to be resolved before the necessary political changes can be sought. A long term and comprehensive nicotine policy is proposed here. It envisages both reducing the attractiveness and addictiveness of existing tobacco based nicotine delivery systems as well as providing alternative sources of acceptable clean nicotine as competition for tobacco. Clean nicotine is defined as nicotine free enough of tobacco toxicants to pass regulatory approval. A three phase policy is proposed. The initial phase requires regulatory capture of cigarette and smoke constituents liberalising the market for clean nicotine; regulating all nicotine sources from the same agency; and research into nicotine absorption and the role of tobacco additives in this process. The second phase anticipates clean nicotine overtaking tobacco as the primary source of the drug (facilitated by use of regulatory and taxation measures); simplification of tobacco products by limitation of additives which make tobacco attractive and easier to smoke (but tobacco would still be able to provide a satisfying dose of nicotine). The third phase includes a progressive reduction in the nicotine content of cigarettes, with clean nicotine freely available to take the place of tobacco as society's main nicotine source.

Nuclear policies in Central Europe. Environmental policy and enlargement of the European Union: Austria's policies towards Nuclear Reactors in neighboring countries

International Nuclear Information System (INIS)

Getzner, M.

2003-01-01

Austria's anti-nuclear policies are rooted in the successful anti-nuclear referendum on the Zwentendorf nuclear power plant (Lower Austria) in 1978 and the great impact of the Chernobyl catastrophe on Austria in 1986. Since about 1990, official Austria has pursued anti-nuclear policies not only at home but also abroad. In particular, reactors in Central and Eastern European Countries (CEEC) are the focal points of Austria's foreign anti-nuclear policies. Strategies include increasing nuclear safety, promoting energy efficiency and sustainable energy sources (such as renewable resources), and extending international legal frameworks to account for nuclear safety. Involvement in domestic energy issues in other countries is not an easy task, and while Austrian policy makers have had some success in increasing awareness of nuclear safety in Europe, they have also made a number of strategic mistakes. Notwithstanding real and substantiated concerns regarding nuclear safety, Austrian policies have lost credibility during recent years. This book explores the history and the development of Austrian anti-nuclear policies, and discusses the political economy of such policies. Particular emphasis is laid on the 2002 referendum against the Temelin reactor in the neighboring Czech Republic. (orig.)

MODERN APPROACHES TO ACCOUNTING AND TAXATION IN ENVIRONMENTAL ENTREPRENEURSHIP

Directory of Open Access Journals (Sweden)

Т. Murovana

2013-08-01

Full Text Available Actual issues of accounting and taxation at enterprises of green business under the terms of realization of state environmental policy of Ukraine are investigated. Ways of improving methodology of accounting in accordance with International Financial Reporting Standards, legal regulation of calculation taxes and charges and control over its payment to the budget are defined and proved for the purpose of simplifying business activities and increasing investment prospects of green businesses enterprises in Ukraine.

SPECIFIC ACCOUNTING POLICIES ON PUBLIC INSTITUTIONS RELATED TO PROVISIONS, CONTIGENT LIABILITIES AND CONTIGENT ASSETS

Directory of Open Access Journals (Sweden)

Ţenovici Cristina Otilia

2013-04-01

Full Text Available Nowadays, the activity performed by professional accountants should be transparent and the communication process should be an efficient one so that the data transmitted is relevant and reliable. Such characteristics can become achievable only within a quality accounting referential, based on international accounting standards likely to integrate the public field particularities. The need to obtain comparable and transparent information in the public sector has determined the emergence of IPSAS standards, high quality standards with benefice consequences upon the world economy. The purpose of the disclose study is to analyse the development of accountancy in Romania and the level of accounting harmonization and convergence with IPSAS 19 “Provisions, contingent liabilities and contingent assets”. We are also focusing on performing a comparison between the main characteristics of the disclose national and international regulations, with the mention of resemblances and differences on provisions, contingent liabilities and contingent assets in order to identify the range of convergent and divergent issues.

To Be Accountable in Neoliberal Times: An Exploration of Educational Policy in Ecuador

Science.gov (United States)

Aviles, Enma Campozano; Simons, Maarten

2013-01-01

The ascendancy of neoliberal modes of governing has caused a shift in accountability practices in the public sector, including in the field of education. This shift can be observed in the accountability regimes introduced into education systems around the world. They reflect a strong focus on quality assurance/control and efficiency in order for…

Policy, inquiries, and the courts

International Nuclear Information System (INIS)

Jowell, J.

1982-01-01

In relation to nuclear power policy, two objectives of a liberal democracy are examined: the accountability of the decision-maker to the public; and the efficient and effective implementation of management policy. The places of Parliament, administrative law, planning constraints and the public enquiry are discussed, with special reference to legal aspects of the procedure at the public enquiry to ensure that it is as fair and effective as possible. (U.K.)

Unemployment, labour slack and labour market accounting. Theory, measurement and policy

NARCIS (Netherlands)

Neubourg, Christiaan Rita Jan de

1987-01-01

This study investigates how our understanding of unemployment and the utilisation of labour resources can be refined by the application of a system of labour market accounts and a new measure of labour slack. ... Zie: Summary

International Organisations and Transnational Education Policy

DEFF Research Database (Denmark)

Moutsios, Stavros

2009-01-01

This paper focuses on the World Bank/IMF (International Monetary Fund), the OECD (Organisation for Economic Cooperation and Development) and the WTO (World Trade Organisation) as institutions of transnational policy making. They are all at present making education policies which are decisively...... shaping current directions and developments in national education systems. The paper reviews the enhanced role of these institutions in producing education policies and investigates the ideological basis as well as the processes through which these policies are made. It is argued that decisions are taken...... largely through asymmetric, non-democratic and opaque procedures. It is also argued that the proposed policies purport to serve the principles of relentless economic competition. Taking into account similar policies and initiatives, the paper concludes that we are experiencing not only...

Accountable Talk: "Real" Conversations in Baltimore City Schools

Science.gov (United States)

Ahmann, Chloe

2017-01-01

This article examines the fundamental disconnect between discourses of accountability in education policy and their interpretation on the ground by parents. Based on data from two sites in Baltimore--district-led teacher training and a community facing school restructuring--I argue that both parents and education professionals consider…

Breast cancer policy in Latin America: account of achievements and challenges in five countries.

Science.gov (United States)

Nigenda, Gustavo; Gonzalez-Robledo, Maria Cecilia; Gonzalez-Robledo, Luz Maria; Bejarano-Arias, Rosa Maria

2016-07-12

The recent increase of breast cancer mortality has put on alert to most countries in the region. However it has taken some time before breast cancer could be considered as a relevant problem. Only in recent years breast cancer has been considered a priority in some Latin American countries and resources have been mobilized to confront the problem at the institutional level. The article analyzes the efforts made in five Latin American countries (Argentina, Brazil, Colombia, Mexico and Venezuela) in the last 15 years to design and implement policies to address the growing incidence of breast cancer. Data was collected between July and December 2010 from both primary and secondary sources. Semi-structured interviews were conducted with key informants from governmental and non-governmental organizations. Secondary data was obtained from publications in journals, government reports and official statistics in each country. Analysis combines information from both types of sources. Countries have followed different paths and are in different stages of policy implementation. In all cases early detection is a key strategy. Through the design of programs and guidelines, the allocation of financial resources to treat patients, as well as a formally structured information system, Brazil and Mexico have been able to set up comprehensive national policies. Argentina, Colombia and Venezuela have made important advancements but not yet capable of coordinating comprehensive national policies. Breast cancer is being considered a priority in all five countries but there are different stages in the rolling out of comprehensive national policies due to differences in their capacity to allocate resources, implement operational strategies and encourage the participation of relevant stakeholders.

Sustainability science: accounting for nonlinear dynamics in policy and social-ecological systems

Science.gov (United States)

Resilience is an emergent property of complex systems. Understanding resilience is critical for sustainability science, as linked social-ecological systems and the policy process that governs them are characterized by non-linear dynamics. Non-linear dynamics in these systems mean...

THE COMPANY ACCOUNTING EVALUATION – PRELIMINARY PHASE OF THE PROPER ANALYSIS OF FINANCIAL STATEMENTS

Directory of Open Access Journals (Sweden)

Doina Pacurari

2008-12-01

Full Text Available The problem that the accounting information do not always reflect the economic reality may affect the analysis and forecast based on financial statements. This is due both to the accrual accounting limitations and to the fact that this type of accounting allows the result management. In spite of some disadvantages, the accrual accounting is considered superior to cash accounting in measuring the performances and determining financial position as well as in the predicting of future cash flow. In order to limit the negative effects on the results of analysis and forecast based on financial statements, the analists should evaluate the enterprise accounting and if necessary adjust the financial statements so they reflect the economic reality.

The Influence of Performance-Based Accountability on the Distribution of Teacher Salary Increases

Science.gov (United States)

Bifulco, Robert

2010-01-01

This study examines how aspects of a district's institutional and policy environment influence the distribution of teacher salary increases. The primary hypothesis tested is that statewide performance-based accountability policies influence the extent to which districts backload teacher salary increases. I use data on teacher salaries from the…

EMPLOYEES STIMULATION POLICIES FROM ACCOUNTING AND FISCAL PERSPECTIVE

Directory of Open Access Journals (Sweden)

Cristian Drăgan

2015-09-01

Full Text Available More and more frequently, the negotiation of the said wage of the employees is accompanied by the possibility to get additional bonuses by the nature of food vouchers, distributed profits, rewards granted by various circumstances, advantages in nature of other similar elements. The specialty literature defines the assembly of the elements mentioned through the concept of wage packet. At the level of the entity's management we can find, on one hand, the awareness of the fact that the proposal of some attractive wage packet represents an important factor for the increase of financial performances, but, on the other hand, it can be also noticed a reservation regarding the effective implementation determined, among others, by the fiscal implications related to these.This paper aims the approach of the mentioned aspects both in terms of the accounting treatment applied and in terms of the fiscal implications related.

NASA policy on pricing shuttle launch services

Science.gov (United States)

Smith, J. M.

1977-01-01

The paper explains the rationale behind key elements of the pricing policy for STS, the major features of the non-government user policy, and some of the stimulating features of the policy which will open space to a wide range of new users. Attention is given to such major policy features as payment schedule, cost and standard services, the two phase pricing structure, optional services, shared flights, cancellation and postponement, and earnest money.

Between fragmented authoritarianism and policy coordination: Creating a Chinese market for wind energy

International Nuclear Information System (INIS)

Lema, Adrian; Ruby, Kristian

2007-01-01

The Chinese grid-connected wind energy sector has undergone a number of fundamental changes during its 20 years of existence. The scope of this article is to track the reforms of the energy bureaucracy and its policy approach on the one hand and changes in wind energy installations on the other. By comparing three historically distinct phases of wind energy in China it is shown how policy reforms have changed largely from a state of 'fragmented authoritarianism' towards policy coordination. In the initial phase (1986-1993), wind energy was expanding very slowly with disjointed policy making and in the incremental phase (1994-1999), the energy authorities were in dispute over the strategy and launched conflicting policy initiatives with poor results in wind energy output. The latest coordinated phase (2000-2006), however, developed a coherent renewable energy agenda and policy regime for the wind power sector. It is found that this phase with coordinated market regulations and incentives has helped give birth to a take-off in Chinese wind energy installations and substantial cost reductions, although the latter is threatening the profitability of wind farms. The article contributes to the academic debate over the role of policy making in renewable energy development and argues that China should continue, and improve, the coordination of regulations and incentives

Neoliberalism, trade imbalances, and economic policy in the Eurozone crisis

Directory of Open Access Journals (Sweden)

Engelbert Stockhammer

2016-12-01

Full Text Available This paper analyzes the causes of the Eurozone crisis. In doing so, it carefully surveys authors from different economic schools of thought. The paper discusses competing explanations for European current account imbalances. Remarkably, opposing views on the relative importance of cost developments and demand developments in explaining current account imbalances can be found in both heterodox and orthodox economics. Regarding the assessment of fiscal and monetary policy there is a clearer polarisation, with heterodox analysis regarding austerity as unhelpful and most of orthodox economics endorsing it. We advocate a post-Keynesian view, which holds that current account imbalances are not a fundamental cause of the sovereign debt crisis. Rather, the economic policy architecture of the Eurozone, which aims at restricting the role of fiscal and monetary policy, is the key to understanding the crisis in Europe.

Social policies and the pathways to inequalities in health

DEFF Research Database (Denmark)

Whitehead, M; Burström, B; Diderichsen, Finn

2000-01-01

in relation to the identified policy entry points. Overall, in Britain, around 50% of the health disadvantage of lone mothers is accounted for by the mediating factors of poverty and joblessness, whereas in Sweden these factors only account for between 3% and 13% of the health gap. The final section discusses......The aim of this study is to contribute to the emerging field of health inequalities impact assessment. It develops further a conceptual framework that encompasses the policy context as well as the pathways leading from social position to inequalities in health. It then uses this framework...... the implications of the findings for future policy intervention and research in the two countries....

The update of the accounting procedures in Agricultural Cooperatives.

Directory of Open Access Journals (Sweden)

Rafael Enrique Viña Echevarría

2014-06-01

Full Text Available As part of the implementation of Internal Control in Agricultural Cooperatives from the standards established by the General Controller of the Republic, and the harmonization of accounting procedures Cuban Accounting Standards, It is need to update the accounting procedure manuals to guide and regulate the flows, times and registration basis, considering the current legislation, being these the purpose of the discussion in this investigation. The results focused on organizational dynamics of cooperatives, serving the agricultural cooperative sector and its relation to internal control and accounting management guidelines based on economic and social policy of the Party and the Revolution, as well as updating the procedure manuals. It even showed limitations in the application of internal control procedures and accounting according to the current regulations in Cuba, expressing the need to continue its development.

The role of forecasts in monetary policy

OpenAIRE

Jeffery D. Amato; Thomas Laubach

2000-01-01

Forecasts of future economic developments play an important role for the monetary policy decisions of central banks. For example, forecasts of goal variables can help central banks achieve their goals and make them more accountable to the public. There are two primary explanations for the benefits of forecasts. The first is that monetary policy affects goal variables such as inflation and output only with substantial lags. Policy actions should, therefore, be based on forecasts of goal variab...

78 FR 42945 - Health Information Technology Policy Committee Vacancy

Science.gov (United States)

2013-07-18

... GOVERNMENT ACCOUNTABILITY OFFICE Health Information Technology Policy Committee Vacancy AGENCY... American Recovery and Reinvestment Act of 2009 (ARRA) established the Health Information Technology Policy... its 20 members. ARRA requires that one member have expertise in health information privacy and...

How Do the Approaches to Accountability Compare for Charities Working in International Development?

Science.gov (United States)

Kirsch, David

2014-01-01

Approaches to accountability vary between charities working to reduce under-five mortality in underdeveloped countries, and healthcare workers and facilities in Canada. Comparison reveals key differences, similarities and trade-offs. For example, while health professionals are governed by legislation and healthcare facilities have a de facto obligation to be accredited, charities and other international organizations are not subject to mandatory international laws or guidelines or to de facto international standards. Charities have policy goals similar to those found in the Canadian substudies, including access, quality, cost control, cost-effectiveness and customer satisfaction. However, the relative absence of external policy tools means that these goals may not be realized. Accountability can be beneficial, but too much or the wrong kind of accountability can divert resources and diminish returns. PMID:25305397

The Impact of the Introduction of Web Information Systems (WIS) on Information Policies: An Analysis of the Canadian Federal Government Policies Related to WIS.

Science.gov (United States)

Dufour, Christine; Bergeron, Pierette

2002-01-01

Presents results of an analysis of the Canadian federal government information policies that govern its Web information systems (WIS) that was conducted to better understand how the government has adapted its information policies to the WIS. Discusses results that indicate new policies have been crafted to take into account the WIS context.…

Phase Two European Energy Policy Project. European energy and climate policy - Time for something new

International Nuclear Information System (INIS)

Helm, Dieter

2014-01-01

During 2014, European energy and climate change policy has moved centre stage. The annexation of Crimea and the destabilization of Eastern Ukraine have raised tensions with Russia to levels not seen since the Cold War. The EU has responded with an energy security plan, and sanctions. Developments elsewhere have further complicated matters. In the Middle East, the rapid advances of ISIS (now called the Islamic State), the internal conflicts in Libya, the war in Gaza, and the continuing negotiations with Iran on nuclear matters suggest that early optimism about the 'Arab Spring' was at best misplaced, and chronic instability has returned. In the US, the energy revolution continues to change the geopolitics of oil and gas, with the early skepticism about the scale of the changes and the shift towards North American energy independence giving way to recognition that the changes are permanent and profound - for both global energy markets and Europe. The full implications of the end of the commodity super-cycle are both profound for European energy policy and very poorly understood. Commodity prices have tumbled, with oil prices falling below $80 a barrel. On climate change, there is almost certainly not going to be a continuation of the Kyoto style international framework after the Paris conference in December 2015. Chinese emissions per head have now exceeded those of the Europeans, and it is at last being recognized that the climate change problem is one in which China, not the EU, is centre stage. China has announced that it does not intend to cap its carbon emissions until after 2030, by which time they may peak anyway - from a very much higher base after another decade and a half of increases. The Paris conference will see a series of 'pledges' and 'commitments' very much on the pattern of the Copenhagen Accord, not the credible, enforceable legally binding measures that had been proposed at the Durban Conference of the Parties in 2011

31 CFR 544.504 - Payments and transfers to blocked accounts in U.S. financial institutions.

Science.gov (United States)

2010-07-01

... accounts in U.S. financial institutions. 544.504 Section 544.504 Money and Finance: Treasury Regulations... Licensing Policy § 544.504 Payments and transfers to blocked accounts in U.S. financial institutions. Any.... financial institution must be blocked in an account on the books of that financial institution. A transfer...

31 CFR 597.503 - Payments and transfers to blocked accounts in U.S. financial institutions.

Science.gov (United States)

2010-07-01

... accounts in U.S. financial institutions. 597.503 Section 597.503 Money and Finance: Treasury Regulations... Licensing Policy § 597.503 Payments and transfers to blocked accounts in U.S. financial institutions. (a... financial institution into a blocked account in a U.S. financial institution is authorized, provided that a...

31 CFR 593.504 - Payments and transfers to blocked accounts in U.S. financial institutions.

Science.gov (United States)

2010-07-01

... accounts in U.S. financial institutions. 593.504 Section 593.504 Money and Finance: Treasury Regulations... Licensing Policy § 593.504 Payments and transfers to blocked accounts in U.S. financial institutions. Any.... financial institution must be blocked in an account on the books of that financial institution. A transfer...

77 FR 27774 - Health Information Technology Policy Committee Vacancy

Science.gov (United States)

2012-05-11

... GOVERNMENT ACCOUNTABILITY OFFICE Health Information Technology Policy Committee Vacancy AGENCY... American Recovery and Reinvestment Act of 2009 (ARRA) established the Health Information Technology Policy.... ADDRESSES: GAO: [email protected] . GAO: 441 G Street NW., Washington, DC 20548. FOR FURTHER INFORMATION...

Implementation status of accrual accounting system in health sector.

Science.gov (United States)

Mehrolhassani, Mohammad Hossien; Khayatzadeh-Mahani, Akram; Emami, Mozhgan

2014-07-29

Management of financial resources in health systems is one of the major issues of concern for policy makers globally. As a sub-set of financial management, accounting system is of paramount importance. In this paper, which presents part of the results of a wider research project on transition process from a cash accounting system to an accrual accounting system, we look at the impact of components of change on implementation of the new system. Implementing changes is fraught with many obstacles and surveying these challenges will help policy makers to better overcome them. The study applied a quantitative manner in 2012 at Kerman University of Medical Science in Iran. For the evaluation, a teacher made valid questionnaire with Likert scale was used (Cranach's alpha of 0.89) which included 7 change components in accounting system. The study population was 32 subordinate units of Kerman University of Medical Sciences and for data analysis, descriptive and inferential statistics and correlation coefficient in SPSS version 19 were used. Level of effect of all components on the implementation was average downward (5.06±1.86), except for the component "management & leadership (3.46±2.25)" (undesirable from external evaluators' viewpoint) and "technology (6.61±1.92) and work processes (6.35±2.19)" (middle to high from internal evaluators' viewpoint). Results showed that the establishment of accrual accounting system faces infrastructural challenges, especially the components of leadership and management and followers. As such, developing effective measures to overcome implementation obstacles should target these components.

12 CFR 332.12 - Limits on sharing account number information for marketing purposes.

Science.gov (United States)

2010-01-01

... 12 Banks and Banking 4 2010-01-01 2010-01-01 false Limits on sharing account number information... REGULATIONS AND STATEMENTS OF GENERAL POLICY PRIVACY OF CONSUMER FINANCIAL INFORMATION Limits on Disclosures § 332.12 Limits on sharing account number information for marketing purposes. (a) General prohibition on...

A note on dynamic programming in accounts receivable management

NARCIS (Netherlands)

Dirickx, Y.M.I.; Kistner, K.-P.

1982-01-01

The paper considers a dynamic programming formulation of the accounts receivable problem for single outstanding amounts. An optimal collection policy can be computed efficiently by invoking a “planning horizon” result that determines a time period beyond which the decision process cannot extend. The

Standards-Based Accountability: Reification, Responsibility and the Ethical Subject

Science.gov (United States)

Kostogriz, Alex; Doecke, Brenton

2011-01-01

Over the last two decades, teachers in Australia have witnessed multiple incarnations of the idea of "educational accountability" and its enactment. Research into this phenomenon of educational policy and practice has revealed various layers of the concept, particularly its professional, bureaucratic, political and cultural dimensions…

Optimal Policy under Restricted Government Spending

DEFF Research Database (Denmark)

Sørensen, Anders

2006-01-01

Welfare ranking of policy instruments is addressed in a two-sector Ramsey model with monopoly pricing in one sector as the only distortion. When government spending is restricted, i.e. when a government is unable or unwilling to finance the required costs for implementing the optimum policy...... effectiveness canexceed the welfare loss from introducing new distortions. Moreover, it is found that the investment subsidy is gradually phased out of the welfare maximizing policy, which may be a policy combining the two subsidies, when the level of government spending is increased.Keywords: welfare ranking......, indirect and direct policy instruments, restricted government spending JEL: E61, O21, O41...

22 CFR 1003.1 - General policies, conditions of disclosure, accounting of certain disclosures, and definitions.

Science.gov (United States)

2010-04-01

..., accounting of certain disclosures, and definitions. 1003.1 Section 1003.1 Foreign Relations INTER-AMERICAN... disclosure, accounting of certain disclosures, and definitions. (a) The Inter-American Foundation will... Accounting Office; or (11) Pursuant to the order of a court of competent jurisdiction. (c) With respect to...

31 CFR 547.504 - Payments and transfers to blocked accounts in U.S. financial institutions.

Science.gov (United States)

2010-07-01

... accounts in U.S. financial institutions. 547.504 Section 547.504 Money and Finance: Treasury Regulations... Policy § 547.504 Payments and transfers to blocked accounts in U.S. financial institutions. Any payment... institution must be blocked in an account on the books of that financial institution. A transfer of funds or...

Empirical Study on the Creative Accounting Phenomenon

Directory of Open Access Journals (Sweden)

Cernusca Lucian

2016-06-01

Full Text Available The present study aims to analyze the accounting professionals’ point of view as opposed to the students and master students’ one, regarding the creative accounting phenomenon existence and manifestation forms. In order to accomplish this objective, there has been used the poll/investigation, as a research method and the questionnaire, as a research instrument. Within the study, there is suggested the testing of more hypotheses that contribute to the clarifying of the aspects wished to be analyzed through the research. These hypotheses’ acceptance or rejection is based on the „chi-square“ (Karl Pearson statistical test and rank ordering method. Trying to elaborate a global conclusion of the questionnaire, there could be noticed the fact that over 50% from the questioned accounting students are not tempted to use the creative accounting practices and techniques in order to optimize the taxation without breaking the actual law regulations. At the opposite side, more than a half from the questioned accounting professionals would use these practices without breaking the law regulations that lead to the taxation’s optimization. The creative accounting has a negative connotation if the accurate image of the financial position and of the performance is not targeted because it represents the essential factor for elaborating and grounding the accounting policies. However, the positive side of the creative accounting is not excluded, given that one appeals to the „fair“ professional judgment of the accounting professionals and to the good faith of managers.

The politics of population policy in the Islamic Republic of Iran.

Science.gov (United States)

Hoodfar, H; Assadpour, S

2000-03-01

The Islamic Republic of Iran arguably has one of the most successful family planning programs in the developing world. This success is all the more interesting for advocates of population programs because the political leaders of the Islamic regime were once strongly opposed to family planning. Indeed, after gaining power following the 1979 revolution, they were responsible for dismantling Iran's relatively new family planning program and introducing pronatalist policies. This article provides an account of the different phases of the population policy in Iran and examines the diverse elements that led politico-religious leaders to revise their views about fertility control and to participate in creating a workable family planning program. The complex formal and informal strategies that the political experts, the media, the religious authorities, and the government of the Islamic Republic adopted in order to achieve this about-face are described. The analysis is based on data collected by the first author during anthropological field research in 1993-96, by means of informal interviews with officials, with medical personnel, with family planning clients, and with religious leaders.

Effects of State-Level Firearm Seller Accountability Policies on Firearm Trafficking

OpenAIRE

Webster, Daniel W.; Vernick, Jon S.; Bulzacchelli, Maria T.

2009-01-01

Criminals illegally obtaining firearms represent a great risk to many urban residents. This cross-sectional study of 54 US cities uses data on state laws governing gun sales, a survey of law enforcement agencies’ practices to promote compliance with gun sales laws, and crime gun trace data to examine associations between these policies and practices with gun trafficking indicators. Higher levels of local gun ownership were linked with greater intrastate gun trafficking. Regression models esti...

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

38 CFR 1.576 - General policies, conditions of disclosure, accounting of certain disclosures, and definitions.

Science.gov (United States)

2010-07-01

..., conditions of disclosure, accounting of certain disclosures, and definitions. 1.576 Section 1.576 Pensions..., accounting of certain disclosures, and definitions. (a) The Department of Veterans Affairs will safeguard an... Accounting Office; or (11) Pursuant to the order of a court of competent jurisdiction. (c) With respect to...

TTI Phase 2 Institutional Support: Institute of Policy Studies of Sri ...

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

For IPS, this project will help enhance its research quality, organizational performance, and policy engagement. Enhancing research ... -consolidate the institutional transformations made to achieve improved performance ... -influence policies based on its work to place Sri Lanka on a smarter growth path -have an impact on ...

Material control and accountability orders

International Nuclear Information System (INIS)

Jewell, D.L.

1988-01-01

The Department of Energy's (DOE) Material Control and Accountability (MC and A) Orders were revised during this past year. The primary focus of the revision process was to eliminate any policy gaps that existed between current orders and the standards and criteria and to examine current policy where questions of completeness or effectiveness may be of concern. The MC and A Subtask Group identified the following three major areas for change: (1) the need to expand the graded safeguards concept; (2) the need to provide for defense in depth; and (3) the need to include system performance requirements. Operational and cost impacts were of primary consideration in these changes. The subtask group accomplished its goal as directed and within the required time frames. The revision process benefitted tremendously from the earlier works of the numerous standards and criteria committees and the Operation Cerberus Committees

THE IMPACT OF MONETARY AND FISCAL POLICIES ON PUBLIC FINANCIAL MANAGEMENT

Directory of Open Access Journals (Sweden)

Loredana Ciurlău

2012-01-01

Full Text Available Fiscal policy is the main component of financial policy. Being a component of economic policy, taxation must lead to economic objectives. Maintaining equilibria macroeconomic cannot be blamed solely in charge of monetary policy, fiscal policy and that the revenue must have a role in support and to bear the load efforts to stabilise. Large deficits are dangerous for current account, because they are associated with a greater risk of producing an adjustment steep in the exchange rate and high volatility of exchange rate has major implications on the stability and macroeconomic monetary, in general. This means that countries should his election budgets so as to cope with growing demand from the private sector and to take necessary safeguard measures against potential crises, whereas the extent fiscal deficit contributes directly to the magnitude current account deficit.

Promoting transparency, accountability, and access through a multi-stakeholder initiative: lessons from the medicines transparency alliance.

Science.gov (United States)

Vian, Taryn; Kohler, Jillian C; Forte, Gilles; Dimancesco, Deirdre

2017-01-01

Barriers to expanding access to medicines include weak pharmaceutical sector governance, lack of transparency and accountability, inadequate attention to social services on the political agenda, and financing challenges. Multi-stakeholder initiatives such as the Medicines Transparency Alliance (MeTA) may help overcome these barriers. Between 2008 and 2015, MeTA engaged stakeholders in the pharmaceutical sectors of seven countries (Ghana, Jordan, Kyrgyzstan, Peru, Philippines, Uganda, and Zambia) to promote access goals through greater transparency. We reviewed archival data to document MeTA activities and results related to transparency and accountability in the seven countries where it was implemented. We identified common themes and content areas, noting specific activities used to make information transparent and accessible, how data were used to inform discussions, and the purpose and timing of meetings and advocacy activities to help set priorities and influence governance decisions. The cross-case analysis looked for pathways which might link the MeTA strategies to results such as better policies or program improvements. Countries used evidence gathering, open meetings, and proactive information dissemination to increase transparency. MeTA fostered policy dialogue to bring together the many government, civil society and private company stakeholders concerned with access issues, and provided them with information to understand barriers to access at policy, organizational, and community levels. We found strong evidence that transparency was enhanced. Some evidence suggests that MeTA efforts contributed to new policies and civil society capacity strengthening although the impact on government accountability is not clear. MeTA appears to have achieved its goal of creating a multi-stakeholder shared policy space in which government, civil society, and private sector players can come together and have a voice in the national pharmaceutical policy making process

Juggling Multiple Accountability Systems: How Three Principals Manage These Tensions in Ontario, Canada

Science.gov (United States)

Pollock, Katina; Winton, Sue

2016-01-01

Accountability in education is not new. Schools have always been accountable in one way or another to the communities they serve, regardless of the policy environment of the time (Elmore, "The Educational Forum," 69:134-142, 2005). This article explores how three principals from Ontario, Canada manage the tensions of multiple…

Accounting Procedures for Student Organizations. 1979 Edition. School Business Administration Publication No. 3.

Science.gov (United States)

California Association of School Business Officials, Sacramento.

This manual focuses attention on the problems involved in accounting for student body organization funds and offers information that may be used by school districts in establishing, reviewing, and revising fiscal policies and accounting procedures for student body organizations. It is intended that the application of the basic principles set forth…

31 CFR 586.508 - Entries in certain accounts for normal service charges authorized.

Science.gov (United States)

2010-07-01

... institution by the owner of such blocked account. (b) As used in this section, the term normal service charge..., and Statements of Licensing Policy § 586.508 Entries in certain accounts for normal service charges... by way of limitation, minimum balance charges, notary and protest fees, and charges for reference...

31 CFR 540.504 - Entries in certain accounts for normal service charges authorized.

Science.gov (United States)

2010-07-01

... Statements of Licensing Policy § 540.504 Entries in certain accounts for normal service charges authorized. (a) A U.S. financial institution is authorized to debit any blocked account held by that financial institution in payment or reimbursement for normal service charges owed to it by the owner of the blocked...

Can social inclusion policies reduce health inequalities in sub-Saharan Africa?--A rapid policy appraisal.

Science.gov (United States)

Rispel, Laetitia C; de Sousa, César A D Palha; Molomo, Boitumelo G

2009-08-01

The global resurgence of interest in the social determinants of health provides an opportunity for determined action on unacceptable and unjust health inequalities that exist within and between countries. This paper reviews three categories of social inclusion policies: cash-transfers; free social services; and specific institutional arrangements for programme integration in six selected countries--Botswana, Mozambique, South Africa, Ethiopia, Nigeria, and Zimbabwe. The policies were appraised as part of the Social Exclusion Knowledge Network (SEKN) set up under the auspices of the World Health Organization's Commission on Social Determinants of Health. The paper highlights the development landscape in sub-Saharan Africa and presents available indicators of the scale of inequity in the six countries. A summary of the policies appraised is presented, including whether or what the impact of these policies has been on health inequalities. Cross-cutting benefits include poverty alleviation, notably among vulnerable children and youths, improved economic opportunities for disadvantaged households, reduction in access barriers to social services, and improved nutrition intake. The impact of these benefits, and hence the policies, on health status can only be inferred. Among the policies reviewed, weaknesses or constraints were in design and implementation. The policy design weaknesses include targeting criteria, their enforcement and latent costs, inadequate participation of the community and failure to take the cultural context into account. A major weakness of most policies was the lack of a monitoring and evaluation system, with clear indicators that incorporate system responsiveness. The policy implementation weaknesses include uneven regional implementation with rural areas worst affected; inadequate or poor administrative and implementation capacity; insufficient resources; problems of fraud and corruption; and lack of involvement of civil servants, exacerbating

48 CFR 9905.502 - Cost accounting standard-consistency in allocating costs incurred for the same purpose by...

Science.gov (United States)

2010-10-01

... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting standard... 9905.502 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST...

76 FR 14110 - Order Regarding Review of FASB Accounting Support Fee for 2011 Under Section 109 of the Sarbanes...

Science.gov (United States)

2011-03-15

... recognize, as generally accepted for purposes of the securities laws, any accounting principles established... policy statement concluding that the Financial Accounting Standards Board (``FASB'') and its parent organization, the Financial Accounting Foundation (``FAF''), satisfied the criteria for an accounting standard...

48 CFR 9904.414 - Cost accounting standard-cost of money as an element of the cost of facilities capital.

Science.gov (United States)

2010-10-01

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

Data Envelopment Analysis of different climate policy scenarios

International Nuclear Information System (INIS)

Bosetti, Valentina; Buchner, Barbara

2009-01-01

Recent developments in the political, scientific and economic debate on climate change suggest that it is of critical importance to develop new approaches able to compare policy scenarios for their environmental effectiveness, their distributive effects, their enforceability, their costs and many other dimensions. This paper discusses a quantitative methodology to assess the relative performance of different climate policy scenarios when accounting for their long-term economic, social and environmental impacts. The proposed procedure is based on Data Envelopment Analysis, here employed in evaluating the relative efficiency of eleven global climate policy scenarios. The methodology provides a promising comparison framework; it can be seen as a way of setting some basic guidelines to frame further debates and negotiations and can be flexibly adopted and modified by decision makers to obtain relevant information for policy design. Three major findings emerge from this analysis: (1) stringent climate policies can outperform less ambitious proposals if all sustainability dimensions are taken into account; (2) a carefully chosen burden-sharing rule is able to bring together climate stabilisation and equity considerations; and (3) the most inefficient strategy results from the failure to negotiate a post-2012 global climate agreement. (author)

Collecting sustainability data in different organisational settings of the European Farm Accountancy Data Network

NARCIS (Netherlands)

Vrolijk, H.C.J.; Poppe, K.J.; Keszthelyi, Szilard

2016-01-01

The European Farm Accountancy Data Network (FADN) collects detailed financial economic information on a sample of farms in Europe. These data are used intensively for the evaluation of the European Union’s Common Agricultural Policy. Owing to changes in policies, there is a need for a broader set of

Who makes European Cohesion Policy: a practitioners’ learning perspective

Directory of Open Access Journals (Sweden)

Fanny Sbaraglia

2016-01-01

Full Text Available Through the European Social Fund (ESF, the European Union subsidizes social inclusion and occupational trainee projects. This policy instrument is formulated by European Union institutions and implemented by regions through a call for projects which requires innovative actions and a result-oriented strategy. It is a key vantage point to observe sub-national implementation of an European Union policy instrument in a sub-national practitioner’s perspective, a topic under-investigated in the literature. For a project to receive funding, sub-national practitioners must take the European Union requirements (accounting standards, evidence of innovation etc. and their social needs into account. Against this backdrop, this research tackles an original question: how can local practitioners adapt their policy actions to fit with European Union requirements? Taking the region of Wallonia in Belgium as a case study, the ESF implementation is considered as a specific policy process in sub-national policy sectors. Adopting an in-depth qualitative perspective, this research contends that it depends on practitioners’ learning, practices and experience of past applications, their specific socio-economic context and income maximization.

Toward a Measure of Accountability in Nursing: A Three-Stage Validation Study.

Science.gov (United States)

Drach-Zahavy, Anat; Leonenko, Marina; Srulovici, Einav

2018-06-04

To develop and psychometrically evaluate a three-dimensional questionnaire suitable for evaluating personal and organizational accountability in nurses. Accountability is defined as a three-dimensional value, directing professionals to take responsibility for their decisions and actions, to be willing to explain them (transparency) and to be judged according to society's accepted values (answerability). Despite the relatively clear definition, measurement of accountability lags well behind. Existing self-report questionnaires do not fully capture the complexity of the concept; nor do they capture the different sources of accountability (e.g., personal accountability, organizational accountability). A three-stage measure development. Data were collected during 2015-2016. In Phase 1, an initial database of items (N = 74) was developed, based on literature review and qualitative study, establishing face and content validity. In Phase 2, the face, content, construct and criterion-related validity of the initial questionnaires (19 items for personal and organizational accountability questionnaire) was established with a sample of 229 nurses. In Phase 3, the final questionnaires (19 items each) were validated with a new sample of 329 nurses and established construct validity. The final version of the instruments comprised 19 items, suitable for assessing personal and organizational accountability. The questionnaire referred to the dimensions of responsibility, transparency and answerability. The findings established the instrument's content, construct and criterion-related validity, as well as good internal reliability. The questionnaire portrays accountability in nursing, by capturing nurses' subjective perceptions of accountability dimensions (responsibility, transparency, answerability), as demonstrated by personal and organizational values. This article is protected by copyright. All rights reserved. This article is protected by copyright. All rights reserved.

ON THE SUSTAINABILITY OF CURRENT ACCOUNT DEFICITS IN CAMEROON

Directory of Open Access Journals (Sweden)

Edouard T. Djeutem

2013-04-01

Full Text Available Two approaches are used to analyze the sustainability of the current account deficits of Cameroon in order to find out whether current economic policies are sound enough to guarantee the country’ s financial solvency. The first uses a structural procedure to compare current account deficits relative to an optimal benchmark using the Campbell-Shiller’s methodology. The second uses a reduced form approach to test for intertemporal budget constraint through cointegration tests between imports and exports plus net transfer payments on foreign obligations. Our results suggest that the current account imbalances for Cameroon based on data from the period 1970-2002 are “excessive” and the deficits are currently unsustainable.

Nuclear material control and accountancy planning and performance testing

International Nuclear Information System (INIS)

Mike Enhinger; Dennis Wilkey; Rod Martin; Ken Byers; Brian Smith

1999-01-01

An overview of performance testing as used at U.S. Department of Energy facilities is provided. Performance tests are performed on specific aspects of the regulations or site policy. The key issues in establishing a performance testing program are: identifying what needs to be tested; determining how to test; establishing criteria to evaluate test results. The program elements of performance testing program consist of: planning; coordination; conduct; evaluation. A performance test may be conducted of personnel or equipment. The DOE orders for nuclear material control and accountancy are divided into three functional areas: program administration, material accounting, and material control. Examples performance tests may be conducted on program administration, accounting, measurement and measurement control, inventory, and containment [ru

31 CFR 544.505 - Entries in certain accounts for normal service charges authorized.

Science.gov (United States)

2010-07-01

... payment or reimbursement for normal service charges owed it by the owner of that blocked account. (b) As... Licensing Policy § 544.505 Entries in certain accounts for normal service charges authorized. (a) A U.S... adjustment charges to correct bookkeeping errors; and, but not by way of limitation, minimum balance charges...

31 CFR 593.505 - Entries in certain accounts for normal service charges authorized.

Science.gov (United States)

2010-07-01

... payment or reimbursement for normal service charges owed it by the owner of that blocked account. (b) As... Licensing Policy § 593.505 Entries in certain accounts for normal service charges authorized. (a) A U.S... adjustment charges to correct bookkeeping errors; and, but not by way of limitation, minimum balance charges...

31 CFR 597.504 - Entries in certain accounts for normal service charges authorized.

Science.gov (United States)

2010-07-01

... Licensing Policy § 597.504 Entries in certain accounts for normal service charges authorized. (a) U.S... institution in payment or reimbursement for normal service charges owed to such U.S. financial institution by the owner of such blocked account. (b) As used in this section, the term normal service charge shall...

31 CFR 547.505 - Entries in certain accounts for normal service charges authorized.

Science.gov (United States)

2010-07-01

... reimbursement for normal service charges owed it by the owner of that blocked account. (b) As used in this... Policy § 547.505 Entries in certain accounts for normal service charges authorized. (a) A U.S. financial... charges to correct bookkeeping errors; and, but not by way of limitation, minimum balance charges, notary...

31 CFR 598.506 - Entries in certain accounts for normal service charges authorized.

Science.gov (United States)

2010-07-01

... Policy § 598.506 Entries in certain accounts for normal service charges authorized. (a) U.S. financial... reimbursement for normal service charges owed to such U.S. financial institution by the owner of such blocked account. (b) As used in this section, the term normal service charges includes but is not limited to...

Input-output theory and institutional aspects of environmental policy

NARCIS (Netherlands)

Steenge, A.E.

1999-01-01

National accounting over the years has developed in close interaction with input–output analysis. However, present developments involving core and satellite accounts seem to suggest that this relation will become less close, with possible negative consequences for analysis and policy. In this paper

Fundamentals of materials accounting for nuclear safeguards

Energy Technology Data Exchange (ETDEWEB)

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

1989-04-01

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

Accountability in health care: an essay on mechanisms, muddles, and mires.

Science.gov (United States)

Bjorkman, J W; Altenstetter, C

1979-01-01

This paper presents a critical evaluation of several theories of accountability and their applicability to health care concerns. The authors first provide a preliminary refinement of the imprecise concept of accountability itself and then examine four major types (political; bureaucratic; professional; and economic-consumer). Then, by using disciplinary perspectives provided by several schools of thought in political science (legislative supremacy; general manager theory; government by bureaucracy; objective responsibility; citizen participation), they discuss the degree of accountability presently found in various American health policies. After identifying the inherent dilemmmas within any credible accountability approach to health care programs as now utilized in the United States, the authors recommend that all types of accountability be integrated and strengthened by relying more explicitly on practices characteristic of development administration.

The Business of Teaching and Learning: An Accounting Perspective

Science.gov (United States)

Ciancanelli, Penny

2008-01-01

A feature of globalisation is encouragement of universities to become more businesslike, including adoption of the type of accounting routines and regulations used by businesses. The question debated in higher education policy research is whether this focus on being businesslike is compatible with the statutory public benefit obligations of…

How Data Use for Accountability Undermines Equitable Science Education

Science.gov (United States)

Braaten, Melissa; Bradford, Chris; Kirchgasler, Kathryn L.; Barocas, Sadie Fox

2017-01-01

Purpose: When school leaders advance strategic plans focused on improving educational equity through data-driven decision making, how do policies-as-practiced unfold in the daily work of science teachers? The paper aims to discuss this issue. Design/methodology/approach: This ethnographic study examines how data-centric accountability and…

Green electricity policies in the Netherlands: an analysis of policy decisions

International Nuclear Information System (INIS)

Rooijen, Sascha N.M. van; Wees, Mark T. van

2006-01-01

Over the last decades, fundamental changes can be observed in both market conditions and the national policy framework for green electricity in the Netherlands. The Dutch Government has regularly intervened in markets, demonstrating fundamental shifts in policy and approach. This study aims to analyse the developments in renewable energy policy making in the Netherlands. It assesses changes in the choice of policy instruments and target groups, the role of stakeholders, and offers explanations behind policy successes and failures. Dutch green electricity policy over the last decade can be characterised roughly by three phases: in the early 1990s, the government negotiated voluntary agreements with the energy distribution sector on targets for green electricity sales, which were never met. In the second half of the 1990s, a regulatory energy tax was introduced, from which customers of green electricity were exempt. This led to a substantial increase in demand, which was largely met by green electricity imports, and did not lead to additional domestic renewable energy capacity. Finally, a change in policy has taken place recently (2003) shifting the focus from promotion of demand to the promotion of supply through a system of regulated feed-in tariffs. Despite the renewable energy policies, growth of the renewable energy market in the Netherlands has been small and targets have not been fully met. The Dutch government has not yet succeeded in substantially reducing market uncertainties and in building confidence among market parties, because the policies have not been stable and policy objectives have frequently been partly ambiguous. In addition, the influence of stakeholders in renewable energy policy making has been small which has the early acceptance and implementation of alternative policies

Central Bank Independence, Transparency and Accountability Indexes: a Survey

Directory of Open Access Journals (Sweden)

Dumiter Florin Cornel

2014-06-01

Full Text Available Recently, the remarkable trend upon central bank independence and the efficient monetary policy were seriously highlighted in the monetary economics field. Starting from 1990s’ central bank independence was at the core of policy making and central banking problems, because of the widespread economical, political, personal and budgetary autonomy of the central bank. Nowadays, we can observe an increasing trend upon central bank transparency, for evaluating more accurate the central bank’s performances by the wide public, mass-media and financial markets. Consequently, a central bank must encompass a high degree of accountability and responsibility, because of the final liability in case of failure. In this paper we present, analyze and assess the construction of the most important indices regarding central bank independence, transparency and accountability in a chronological manner, presenting also the advantages and disadvantages of these indices related to actual practices of central banks. Moreover, we analyze the analytical results of the empirical testing of these indices with a considerable impact upon the developed and developing country group. In regard with the empirical results of different authors, we suggest the importance and the necessity for constructing an aggregate index for measuring central bank independence, transparency and accountability, based on de jure stipulations and the actual practices of the central banks.

Implementation Status of Accrual Accounting System in Health Sector

Science.gov (United States)

Mehrolhassani, Mohammad Hossien; Khayatzadeh-Mahani, Akram; Emami, Mozhgan

2015-01-01

Introduction: Management of financial resources in health systems is one of the major issues of concern for policy makers globally. As a sub-set of financial management, accounting system is of paramount importance. In this paper, which presents part of the results of a wider research project on transition process from a cash accounting system to an accrual accounting system, we look at the impact of components of change on implementation of the new system. Implementing changes is fraught with many obstacles and surveying these challenges will help policy makers to better overcome them. Methods: The study applied a quantitative manner in 2012 at Kerman University of Medical Science in Iran. For the evaluation, a teacher made valid questionnaire with Likert scale was used (Cranach’s alpha of 0.89) which included 7 change components in accounting system. The study population was 32 subordinate units of Kerman University of Medical Sciences and for data analysis, descriptive and inferential statistics and correlation coefficient in SPSS version 19 were used. Results: Level of effect of all components on the implementation was average downward (5.06±1.86), except for the component “management & leadership (3.46±2.25)” (undesirable from external evaluators’ viewpoint) and “technology (6.61±1.92) and work processes (6.35±2.19)” (middle to high from internal evaluators’ viewpoint). Conclusions: Results showed that the establishment of accrual accounting system faces infrastructural challenges, especially the components of leadership and management and followers. As such, developing effective measures to overcome implementation obstacles should target these components. PMID:25560337

Canada's nuclear export policy

Energy Technology Data Exchange (ETDEWEB)

Morrison, R W; Wonder, E F [Carleton Univ., Ottawa, Ontario (Canada)

1978-01-01

The factors influencing the evolution of Canada's nuclear export policy are examined. Initially, nuclear technology was exported to establish an industry in Canada and to share the technology with other countries. After 1974 an increasingly broad range of political and social factors were taken into account and safeguards became the dominant factor. The indirect impacts of the new policy fall into two groups. One consists of the effects of Canada's leadership in taking a tough stand on safeguards. The second group of effects involve the concern of other countries about access to secure energy supplies and advanced technology.

Water Economics and Policy

Directory of Open Access Journals (Sweden)

Julio Berbel

2017-10-01

Full Text Available Economics plays a double role in the field of water management, firstly as a powerful analytical tool supporting water allocation and policy decisions, and secondly in the form of policy instruments (water pricing, markets, etc.. This Special Issue presents a platform for sharing results connecting excellent interdisciplinary research applied to different regional and sectoral problems around the world. The 22 peer-reviewed papers collected in this Special Issue have been grouped into five broad categories: Water valuation and accounting; Economic instruments; Cost effectiveness and cost-benefit analysis; and Water productivity and Governance. They are briefly presented.

Canada's nuclear export policy

International Nuclear Information System (INIS)

Morrison, R.W.; Wonder, E.F.

1978-01-01

The factors influencing the evolution of Canada's nuclear export policy are examined. Initially, nuclear technology was exported to establish an industry in Canada and to share the technology with other countries. After 1974 an increasingly broad range of political and social factors were taken into account and safeguards became the dominant factor. The indirect impacts of the new policy fall into two groups. One consists of the effects of Canada's leadership in taking a tough stand on safeguards. The second group of effects involve the concern of other countries about access to secure energy supplies and advanced technology. (O.T.)

Retailing policies for generic medicines.

Science.gov (United States)

Narciso, Susana

2005-06-01

As there is general disagreement about the way generic medicines should be commercialized, two retailing policies are analyzed, taking into account their effects on the welfare of patients, government, pharmacies and physicians. In the first policy scenario, pharmacies are allowed to substitute generic medicines for branded ones, while in the second, substitution is forbidden. In both cases a pharmacies association is allowed to have a share in the production of generic medicines. The model predicts that under some conditions patients may prefer substitution by pharmacies but when doctors' decisions are binding, they are never "excessively bad". However, the policy choice belongs to the government, which prefers to allow for substitution more often than patients would like.

TTI Phase 2 Institutional Support: Social Policy and Development ...

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

This funding will enhance the Social Policy and Development Centre's (SPDC) role ... SPDC's main areas of research are poverty, inequality, governance, provincial ... and visibility at the national level, particularly in the capital city, Islamabad

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

Accountability Practices in the History of Danish Primary Public Education from the 1660s to the Present

Science.gov (United States)

Ydesen, Christian; Andreasen, Karen E.

2014-01-01

This paper focuses on primary education accountability as a concept and as an organizational practice in the history of Danish public education. Contemporary studies of education policy often address questions of accountability, but the manifestations of school accountability differ significantly between different national settings. Furthermore,…

Healthy caregivers-healthy children (HC2) phase 2: Integrating culturally sensitive childhood obesity prevention strategies into childcare center policies.

Science.gov (United States)

Messiah, Sarah E; Lebron, Cynthia; Moise, Rhoda; Sunil Mathew, M; Sardinas, Krystal; Chang, Catherina; Palenzuela, Joanne; Walsh, Jennifer; Shelnutt, Karla P; Spector, Rachel; Altare, Fiorella; Natale, Ruby

2017-02-01

Despite the high prevalence of obesity among preschool-aged children, most states lack childcare center (CCC) nutrition and physical activity policies. The Healthy Caregivers, Healthy Children (HC) Phase 2 project is examining the relationship between the CCC nutrition and physical activity environment and child dietary intake/physical activity patterns and body mass index (BMI). A total of 24 "Quality Counts" (Miami Dade County, Florida's Quality Rating Improvement System [QRIS)]) CCCs serving low resource families with ≥50 2-to-5year olds attending have been randomized to either intervention (n=12) or control (n=12). The HC2 intervention arm CCCs receive implementation of a daily curricula for (1) teachers/parents; (2) children; (3) snack, beverage, physical activity, and screen time policies; and (4) technical assistance with menu modifications. Control arm schools receive an attention control safety curriculum. HC2 is delivered once a month in year 1, quarterly in year 2 and will be disseminated throughout the Quality Counts network in year 3. Primary outcome measures include the Environment and Policy Assessment and Observation tool (EPAO), standardized dietary intake and physical activity patterns surveys, and child BMI. The 'Reach, Effectiveness, Adoption, Implementation, and Maintenance (RE-AIM)' framework will guide the interpretation of outcome measures. CCCs are in need of evidence-based standardized nutrition and physical activity policies. The intersection of RE-AIM and early childhood obesity prevention in the childcare setting could generate robust and new information to the field about potential barriers, facilitators, adoption, and sustainability in this setting. Copyright © 2016 Elsevier Inc. All rights reserved.

Can Social Inclusion Policies Reduce Health Inequalities in Sub-Saharan Africa?—A Rapid Policy Appraisal

Science.gov (United States)

Palha de Sousa, César A.D; Molomo, Boitumelo G

2009-01-01

The global resurgence of interest in the social determinants of health provides an opportunity for determined action on unacceptable and unjust health inequalities that exist within and between countries. This paper reviews three categories of social inclusion policies: cash-transfers; free social services; and specific institutional arrangements for programme integration in six selected countries—Botswana, Mozambique, South Africa, Ethiopia, Nigeria, and Zimbabwe. The policies were appraised as part of the Social Exclusion Knowledge Network (SEKN) set up under the auspices of the World Health Organization's Commission on Social Determinants of Health. The paper highlights the development landscape in sub-Saharan Africa and presents available indicators of the scale of inequity in the six countries. A summary of the policies appraised is presented, including whether or what the impact of these policies has been on health inequalities. Cross-cutting benefits include poverty alleviation, notably among vulnerable children and youths, improved economic opportunities for disadvantaged households, reduction in access barriers to social services, and improved nutrition intake. The impact of these benefits, and hence the policies, on health status can only be inferred. Among the policies reviewed, weaknesses or constraints were in design and implementation. The policy design weaknesses include targeting criteria, their enforcement and latent costs, inadequate parti-cipation of the community and failure to take the cultural context into account. A major weakness of most policies was the lack of a monitoring and evaluation system, with clear indicators that incorporate system responsiveness. The policy implementation weaknesses include uneven regional implementation with rural areas worst affected; inadequate or poor administrative and implementation capacity; insufficient resources; problems of fraud and corruption; and lack of involvement of civil servants, exacerbating

Policies of ‘modernisation’ in European education

DEFF Research Database (Denmark)

Rasmussen, Palle Damkjær; Larson, Anne; Rönnberg, Linda

2015-01-01

This special issue offers empirically and theoretically informed accounts from education policy research carried out in different national contexts in Europe. This special issue sheds light on how modernising approaches to educational governance and reform, grouped under the umbrella of new public...... management, are strongly present in European education policy, both at transnational levels and in individual countries, and points to important implications for these developments....

Strengthening accountability to citizens on gender and health.

Science.gov (United States)

Murthy, R K

2008-01-01

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

Energy policies for low carbon sustainable transport in Asia

DEFF Research Database (Denmark)

Shukla, P.R.; Dhar, Subash

2015-01-01

equivalent to 2 °C stabilization. Accounting for heterogeneity of national transport systems, these papers use diverse methods, frameworks and models to assess the response of the transport system to environmental policy, such as a carbon tax, as well as to a cluster of policies aimed at diverse development...

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.

Health impact assessment as an accountability mechanism for the International Monetary Fund: the case of sub-Saharan Africa.

Science.gov (United States)

O'Keefe, Eileen; Scott-Samuel, Alex

2010-01-01

Health impact assessment (HIA) is both an effective tool for promoting healthy public policies and one that has the potential to help hold accountable for their actions those who create unhealthy public policies. This article identifies some of the issues that arise in considering the application of HIA to the operation of the International Monetary Fund (IMF), especially in the context of sub-Saharan Africa. The authors do this in the belief that the IMF's lending conditionalities and macroeconomic policies constitute an important social determinant of health. The recent report of the Commission on Social Determinants of Health has created helpful and timely policy space for the development of a health equity- and human rights-oriented accountability framework for the IMF.

The One-Child Policy, Elder Care, and LGB Chinese: A Social Policy Explanation for Family Pressure.

Science.gov (United States)

Hildebrandt, Timothy

2018-01-03

Lesbian, gay, and bisexual (LGB) people in China consistently report family pressure as the greatest challenge they face in their daily lives. This problem has been explained primarily by highlighting sociocultural factors. While such explanations are important to understanding family pressure, they do not easily lead to actionable policy interventions to relieve it. This article suggests a new way of looking at family pressure by positing a social policy explanation. In particular, it reveals how both the one-child policy and elder care reforms have strong heteronormative biases that negatively and disproportionately affect LGB people, and it explores social policy interventions that may help address them. Beyond the China case, the article seeks to open up new avenues for research into how sexuality could be better accounted for in analyses of social policies and considered in broader discussions on defamilization and welfare state reform.