WorldWideScience

Sample records for accounting policy phase

  1. Corporate Accounting Policy Efficiency Improvement

    Directory of Open Access Journals (Sweden)

    Elena K. Vorobei

    2013-01-01

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

  2. 14 CFR Section 2 - General Accounting Policies

    Science.gov (United States)

    2010-01-01

    ... General Accounting Provisions Section 2 General Accounting Policies ... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false General Accounting Policies Section 2 Section 2 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION...

  3. PERCEPTIONS REGARDING TREATMENTS AND CREATIVE ACCOUNTING POLICIES

    Directory of Open Access Journals (Sweden)

    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

  4. Optimal accounting policies under financial constraints: aggressive versus conservative

    OpenAIRE

    Masatomo Akita; Yusuke Osaki

    2011-01-01

    We examine how severity of financial constraints influences firms' choices of accounting policies. This paper shows that firms with mild financial constraints choose an aggressive accounting policy and those with severe financial constraints choose a conservative accounting policy.

  5. Relations between Balance Sheet Policy and Accounting Policy in the Context of Different Accounting Models

    Directory of Open Access Journals (Sweden)

    Rafał Grabowski

    2010-12-01

    Full Text Available In Polish professional literature the terms balance sheet policy (in German: bilanzpolitik and accounting policy are commonly used. The problem raised by the author is defined by the fact that there exist at least a few perspectives of their meaning and their relations with each other. In some opinions balance sheet policy and accounting policy represent the same issues. In other opinions there appear differences between the two, however, there is no consensus as to the nature of the differences. The lack of clarity with regard to the explanation methods of balance sheet policy and accounting policy and their relations represents a research problem for theory and practice. The theory is required to codify the academic debate and systematize the terminology while in practice it is the management board that holds responsibility for a financial statement which is determined by accounting policy adopted by the entity. In this working paper the author has tried to point out the substance of balance sheet policy and accounting policy as well as to provide explanation of existing differences between them. Although the topic has already been discussed in professional literature, there have been no attempts to explain the substance of the two policies and their relations by making reference to their origin, ie. accounting approaches from which they evolved.

  6. 45 CFR 302.14 - Fiscal policies and accountability.

    Science.gov (United States)

    2010-10-01

    ... 45 Public Welfare 2 2010-10-01 2010-10-01 false Fiscal policies and accountability. 302.14 Section... HUMAN SERVICES STATE PLAN REQUIREMENTS § 302.14 Fiscal policies and accountability. The State plan shall provide that the IV-D agency, in discharging its fiscal accountability, will maintain an accounting...

  7. 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.…

  8. THE LOGIC OF THE FORMATION OF ACCOUNTING POLICY FOR ACCOUNTING AND COST ANALYSIS

    Directory of Open Access Journals (Sweden)

    O. Fedotenkova

    2012-01-01

    Full Text Available The article devoted to the consideration of the factors influencing the formation of accounting policy organizations elevator complex. The model of formation of a registration policy for cost management in the given organizations is offered. In addition, considered congruent communicative interaction of financial and management accounting cost accounting.

  9. 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.

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

    Directory of Open Access Journals (Sweden)

    K. Zuk

    2014-01-01

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

  11. 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…

  12. The Ghostly Workings of Danish Accountability Policies

    DEFF Research Database (Denmark)

    Pors, Justine Grønbæk

    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 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...

  13. ACCOUNTING POLICIES AND ESTIMATES IN MUNICIPALITIES BETWEEN NORMS AND REALITY

    Directory of Open Access Journals (Sweden)

    IULIANA CENAR

    2012-01-01

    Full Text Available The conformity of the Romanian accounting system to the European and international accounting rules also implies the accounting policies as a crucial element in the development and presentation of financial statements, which must include relevant and reliable information in condition to meet the needs of various user groups in decision making. Accounting policies are circumscribed to the primary objective of accounting, that of providing a fair image of financial position and performance of reporting entities. This paper intends to approach accounting policies in relation to national and international regulatory framework, the desirable way in which they should be present in public institutions in our country, the reality regarding the incorporation in the financial statements of accounting policies applied to local territorial administrative units, the identification of convergences and differences in the perception and practical implementation of normative theoretical framework regarding "principles, conventions, rules and practices applied by an entity in preparing and presenting financial statements".

  14. 38 CFR 21.342 - Leave accounting policy.

    Science.gov (United States)

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2010-07-01 2010-07-01 false Leave accounting policy. 21.342 Section 21.342 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS.... Chapter 31 Leaves of Absence § 21.342 Leave accounting policy. (a) Amount of leave. A veteran pursuing...

  15. 42 CFR 457.226 - Fiscal policies and accountability.

    Science.gov (United States)

    2010-10-01

    ... 42 Public Health 4 2010-10-01 2010-10-01 false Fiscal policies and accountability. 457.226 Section 457.226 Public Health CENTERS FOR MEDICARE & MEDICAID SERVICES, DEPARTMENT OF HEALTH AND HUMAN... Claims; Reduction of Federal Medical Payments § 457.226 Fiscal policies and accountability. A State...

  16. 42 CFR 433.32 - Fiscal policies and accountability.

    Science.gov (United States)

    2010-10-01

    ... 42 Public Health 4 2010-10-01 2010-10-01 false Fiscal policies and accountability. 433.32 Section 433.32 Public Health CENTERS FOR MEDICARE & MEDICAID SERVICES, DEPARTMENT OF HEALTH AND HUMAN SERVICES... Administration Provisions § 433.32 Fiscal policies and accountability. A State plan must provide that...

  17. A Comparison of State Alternative Education Accountability Policies and Frameworks

    Science.gov (United States)

    Schlessman, Amy; Hurtado, Kelly

    2012-01-01

    The purpose of this policy study was to report descriptive research on state-level policy and frameworks for accountability systems of alternative education in the United States. The six states; California, Colorado, Texas, Florida, Oklahoma, and North Carolina; identified in the 2010 Jobs for the Futures policy analysis of alternative education…

  18. 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 ...

  19. THE INFLUENCE OF GLOBAL FINANCIAL CRISIS ON THE ACCOUNTING POLICIES

    Directory of Open Access Journals (Sweden)

    Marcus Cristina-Maria

    2010-07-01

    Full Text Available Accounting practices are deeply implicated in the current financial crisis and in proposals for recapitalizing financial institutions and restoring stability to the global financial system. Noting that very little research has been done on the accounting policies implications of such crises, particular consideration is given to exploring the significance of and potential for research on this topic. This article discusses the changes that occur in the accounting policies starting with 2007 when the economic catastrophe begins. The empirical results suggest that companies introduced new components on their accounting policies with the emergence of financial crisis and there isn’t a trend of changes in accounting policies depending on the activity of a company.

  20. ACCOUNTING POLICIES EFFECTS ON DEPRECIATION AND EVALUATION OF BALANCE SHEET

    OpenAIRE

    Andreea Elena DREGHICIU

    2016-01-01

    In the actual context of accounting nomination and globalization, the requirement for information which reflects the reality and which allows comparison between time and space may be satisfied only by respecting the main accounting principles. These principles, together with accounting policies are the main elements which concur for obtaining a truthful image reflected in financial situations. The elements / items of financial situation are being evaluated according to the main accounting pri...

  1. Design of Studies for Development of BPA Fish and Wildlife Mitigation Accounting Policy Phase II, Volume II, 1985-1988 Technical Report.

    Energy Technology Data Exchange (ETDEWEB)

    Kneese, Allen V.

    1988-08-01

    The incremental costs of corrective measures to lessen the environmental impacts of the hydroelectric system are expected to increase and difficult questions to arise about the costs, effectiveness, and justification of alternative measures and their systemwide implications. The BPA anticipate this situation by launching a forward-looking research program aimed at providing methodological tools and data suitable for estimating the productivity and cost implications of mitigation alternatives in a timely manner with state-of-the-art accuracy. Resources for the Future (RFF) agreed at the request of the BPA to develop a research program which would provide an analytical system designed to assist the BPA Administrator and other interested and responsible parties in evaluating the ecological and economic aspects of alternative protection, enhancement, and mitigation measures. While this progression from an ecological understanding to cost-effectiveness analyses is straightforward in concept, the complexities of the Columbia River system make the development of analytical methods far from simple in practice. The Phase 2 final report outlines the technical issues involved in developing an analytical system and proposes a program of research to address these issues. The report is presented in the Summary Report (Volume 1), and the present volume which consists of three technical reports: Part I, Modeling the Salmon and Steelhead Fisheries of the Columbia River Basin; Part II, Models for Cost-Effectiveness Analysis; and Part III, Ocean Fisheries Harvest Management.

  2. 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....... These norms form the organising principles that may reconcile stakeholders diverging interpretation of fundamental norms, on the one hand, and the ensuing contestation over standardised procedures, on the other. We hold that negotiated, and therefore: sustainable, normativity at the meso-level may fill...

  3. Accounting for the distributional impacts of policy in the green accounts

    NARCIS (Netherlands)

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

    2000-01-01

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

  4. ACCOUNTING POLICIES AND FINANCIAL ANALYSIS INTERDEPENDENCES - EMPIRICAL EVIDENCE

    Directory of Open Access Journals (Sweden)

    Nino Serdarević

    2011-06-01

    Full Text Available This paper presents empirical evidence on applied analysis interdependences with created accounting policies and estimates within Bosnia and Herzegovina (BIH private commercial entities, in specific, targeting practice oriented relevance of financial indicators, non-financial indicators, enterprise resource planning and management account-ting insight frequencies. Recently, standard setters (International Accounting Standards Board and International Federation of Accountants have published outcomes of an internationally organized research on financial reports usefulness, recommending enforced usage of enterprise relevant information, non-financial indicators and risks implications in assets and liabilities positions. These imply litigation and possible income smoothening. In regard to financial reporting reliability, many authors suggest accounting conservatism as a measure to compose risk assessment and earnings response ratio. Author argues that recently suggested financial management measures involving cash and assets management, liquidity ratios and turns do not directly imply accounting information quality, prior computed within applied accounting conservatism.

  5. Monetary policy,accounting conservatism and trade credit

    Institute of Scientific and Technical Information of China (English)

    Bingbin; Dai; Fan; Yang

    2015-01-01

    Using a sample of A-share listed firms in China during the 2003–2012 period,this paper investigates the effect of accounting conservatism on trade credit,taking changes in monetary policy into account.We find that corporations with higher accounting conservatism obtain more trade credit and that accounting conservatism has a greater influence on trade credit under tight monetary policy.Furthermore,the backgrounds of the supplier and customer influence the positive relationship between accounting conservatism and trade credit.This influence is more evident when a company is privately owned and has greater market power,and less evident when the supplier or customer is the controlling shareholder.

  6. CEA 1996 survey of accounting policies and practices

    Energy Technology Data Exchange (ETDEWEB)

    Constant, M. [Hydro-Quebec, Montreal, PQ (Canada)

    1997-04-01

    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.

  7. A PROFESSIONAL ACCOUNTANTS AND MANAGERS’ POINT OF VIEW ON ELABORATING AND GROUNDING THE ACCOUNTING POLICIES

    Directory of Open Access Journals (Sweden)

    LUCIAN CERNUŞCA

    2015-10-01

    Full Text Available The following study is meant to present the professional accountants’ perception opposite to the managers’ one regarding elaborating and substantiating the accounting policies in nowadays conditions, of harmonizing the Romanian accounting system with the European and international referential. The research method used is the inquiry (survey and the research instrument is the questionnaire. As the objective was achieved, a series of research hypothesis were put in places, which were later tested with the help of the „Square Chi” method. The hereby study aims to bring awareness to the ones involved in the accounting by highlighting the importance which every single company should consider when the accounting policies and strategies are set up.

  8. THE INFLUENCE OF ACCOUNTING POLICIES OVER THE ENTITIES’ RESULT

    Directory of Open Access Journals (Sweden)

    ALICE EMILIA ŢINTA

    2013-12-01

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

  9. A PROFESSIONAL ACCOUNTANTS AND MANAGERS’ POINT OF VIEW ON ELABORATING AND GROUNDING THE ACCOUNTING POLICIES

    OpenAIRE

    LUCIAN CERNUŞCA; BOGDAN COSMIN GOMOI

    2015-01-01

    The following study is meant to present the professional accountants’ perception opposite to the managers’ one regarding elaborating and substantiating the accounting policies in nowadays conditions, of harmonizing the Romanian accounting system with the European and international referential. The research method used is the inquiry (survey) and the research instrument is the questionnaire. As the objective was achieved, a series of research hypothesis were put in places, which were later tes...

  10. 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.

  11. 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... and 48 CFR Ch. 1 Federal Regulations; OMB Circulars, OFPP Policy Letters, and CASB Cost Accounting... Procurement Policy (OFPP) Policy Letters, and Cost Accounting Standards Board (CASB) Cost Accounting...

  12. 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,…

  13. Accounting for Taste: Board Member Preferences and Corporate Policy Choices

    OpenAIRE

    Richardson, Scott; Tuna, A. Irem; Wysocki, Peter D.

    2003-01-01

    This paper explores whether firms that share common directors also pursue similar corporate policies. Using a sample of 885 U.S. firms with common directors, we find that director fixed effects strongly explain variation in firms' governance, financial, disclosure, and strategic policy choices. Moreover, the director fixed effects provide incremental explanatory power over traditional economic determinants of firms' policies. consistent with our hypotheses, the director effects are less prono...

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

    Directory of Open Access Journals (Sweden)

    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.

  15. World Bank Policy on Education: A Personal Account

    Science.gov (United States)

    Psacharopoulos, George

    2006-01-01

    Based on the author's over two decades of association with the World Bank, this paper reviews the institution's policies and practice on education. It describes why education policy, as revealed by operations, shifted dramatically since the early Bank projects on education and identifies the reasons for such a shift. The paper argues that the…

  16. 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…

  17. The Politics of Accountability: Indigenous Participation in Colombian and Ecuadorian Oil and Gas Policies

    Directory of Open Access Journals (Sweden)

    Guillaume Fontaine

    2016-01-01

    Full Text Available Current literature on social and political accountability hardly explains why governments are (or are not interested in including non-state actors in decision-making and policy implementation. This paper argues that accountability is the product of the interplay of ideas and institutions to mediate contradictory interests in the definition of normative, strategic and operational policy aims and means. Process-tracing is utilized to identify the causal mechanism linking the adoption of international law instruments to actual enforcement of accountability in a policy area. The case study is about the indigenous right to prior consultation on oil and gas policies in Colombia and Ecuador.

  18. Market Reactions to Accounting Policy Choices for Mergers and Acquisitions: Evidence for the Japanese Adoption of International Accounting Standards

    OpenAIRE

    Yosano, Tadanori; Shimada, Yoshinori

    2010-01-01

    The purpose of this paper is to explore, through M&As accounting policies, whether the Japanese adoption of IFRS is favorable for market participants. M&As are excellent prototypes for this study, because they have a substantial impact upon firms' financial statements. Additionally, Japanese M&A accounting standards still maintain the amortization period within twenty years, which is practical in creating a sharp contrast comparison with the impairment approach outlined by the IFRS 3 and SFAS...

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

    OpenAIRE

    Nalan Akdogan; Can Ozturk

    2015-01-01

    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 Turkis...

  20. ACCOUNTING POLICIES APPLIED BY ENTITIES AND THE VALUE OF FIXED ASSETS

    Directory of Open Access Journals (Sweden)

    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.

  1. Rethinking forest carbon assessments to account for policy institutions

    Science.gov (United States)

    Macintosh, Andrew; Keith, Heather; Lindenmayer, David

    2015-10-01

    There has been extensive debate about whether the sustainable use of forests (forest management aimed at producing a sustainable yield of timber or other products) results in superior climate outcomes to conservation (maintenance or enhancement of conservation values without commercial harvesting). Most of the relevant research has relied on consequential life-cycle assessment (LCA), with the results tending to show that sustainable use has lower net greenhouse-gas (GHG) emissions than conservation in the long term. However, the literature cautions that results are sensitive to forest- and market-related contextual factors: the carbon density of the forests, silvicultural and wood processing practices, and the extent to which wood products and forest bioenergy displace carbon-intensive alternatives. Depending on these issues, conservation can be better for the climate than sustainable use. Policy institutions are another key contextual factor but, so far, they have largely been ignored. Using a case study on the Southern Forestry Region (SFR) of New South Wales (NSW), Australia, we show how policy institutions can affect the assessed outcomes from alternative forest management strategies. Our results highlight the need for greater attention to be paid to policy institutions in forest carbon research.

  2. Business, Political & Academic Perspectives on Higher Education Accountability Policy

    Science.gov (United States)

    Bogue, Grady; Hall, Kimberely

    2012-01-01

    Evidence of the emergence of accountability expectations for higher education in the United States and throughout the world is abundant; it is in national reports, conference themes, mandated assessments, accreditation guidelines, and government statues and regulations. Yet some research establishes that business, political, and academic…

  3. Accountability for Equity: Can State Policy Leverage Social Justice?

    Science.gov (United States)

    Skrla, Linda; Scheurich, James Joseph; Johnson, Joseph F., Jr.; Koschoreck, James W.

    2001-01-01

    Presenting evidence of widespread racism in schools and its negative effect on children of color, authors argue for the use of state accountability systems to achieve educational equity and social justice for racial minorities. Results of Texas achievement test showing a narrowing of academic achievement gap between whites and minorities are cited…

  4. ACCOUNTING POLICIES AND OPTIONS ON THE RECOGNITION, MEASUREMENT AND DERECOGNITION OF INVENTORIES IN PUBLIC SECTOR ENTITIES

    Directory of Open Access Journals (Sweden)

    CRISTINA OTILIA ȚENOVICI

    2012-11-01

    Full Text Available International accounting harmonization focuses on improving and reducing the differences between national accounting regulations concerning accounting rules and principles, of general interest, likely to determine the comparability of information in financial statements of institutions, respectively to reduce differences among accounting regulations of different countries. The reference system for drafting accounting policies allows alternatives for accounting registration and assessment, respectively different methods of assessing the patrimony, the result and financial position. The choice of an accounting option is determined by the need to provide a clear financial image on the position and performance of the institution. Thus, for stock assessment they choose the accounting policy likely to provide relevant, reliable, neutral, prudent and complete information in all significant respects by means of with the financial statements.

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

    Directory of Open Access Journals (Sweden)

    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.

  6. Income Smoothing as a Form of Accounting Policy by Managers

    OpenAIRE

    Tokuga, Yoshihiro; Sakai, Ayami

    2011-01-01

    Firms often attempt to control fluctuations in reported earnings and steer them to levels they consider desirable. Either managing reported figures to increase earnings when management thinks its initially planned term-end settlement targets (smoothing level figures) cannot be achieved or managing reported figures to decrease earnings when achievement of earnings higher than planned is certain may be implemented during a given fiscal period. This type of management accounting behavior is call...

  7. 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.

  8. 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…

  9. 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…

  10. Performance Incentives and Public College Accountability in the United States: A Quarter Century Policy Audit

    Science.gov (United States)

    Bogue, E. Grady; Johnson, Betty Dandridge

    2010-01-01

    The allocation of funds to public colleges based on performance criteria rather than activity or enrolment criteria is often described as performance funding. In the United States, performance funding policies have become a frequently used instrument of higher education accountability. The history of such policies, however, is a complex one, with…

  11. 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.

  12. Community-Based School Finance and Accountability: A New Era for Local Control in Education Policy?

    Science.gov (United States)

    Vasquez Heilig, Julian; Ward, Derrick R.; Weisman, Eric; Cole, Heather

    2014-01-01

    Top-down accountability policies have arguably had very limited impact over the past 20 years. Education stakeholders are now contemplating new forms of bottom-up accountability. In 2013, policymakers in California enacted a community-based approach that creates the Local Control Funding Formula (LCFF) process for school finance to increase…

  13. 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... only where an important public policy need for such exemption has been determined pursuant to...

  14. 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…

  15. 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.

  16. 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?

  17. 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 ...

  18. Short-run analysis of fiscal policy and the current account in a finite horizon model

    OpenAIRE

    Heng-fu Zou

    1995-01-01

    This paper utilizes a technique developed by Judd to quantify the short-run effects of fiscal policies and income shocks on the current account in a small open economy. It is found that: (1) a future increase in government spending improves the short-run current account; (2) a future tax increase worsens the short-run current account; (3) a present increase in the government spending worsens the short-run current account dollar by dollar, while a present increase in the income improves the cu...

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

    Directory of Open Access Journals (Sweden)

    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.

  20. Monetary policy, financial intermediation, current account and housing market - how do they fit together?

    OpenAIRE

    Stanimira Milcheva

    2012-01-01

    We estimate the role of monetary policy, net capital inflow and credit supply shocks for house prices, residential investment and durable consumption. These fundamental shocks account for three leading hypotheses about the causes of the recent housing bubble in the US: loose monetary policy, a `global saving glut' and loose credit standards for mortgage borrowers. Shocks in credit standards are stemming from variations in the assets of security broker-dealers, as these channel the securitized...

  1. 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...

  2. Explaining Accounting Policy Choices of SME’s: An Empirical Research on the Evaluation Methods

    OpenAIRE

    Szilveszter FEKETE; Yau M. DAMAGUM; Razvan MUSTATA; Matis, Dumitru; POPA Ioan

    2010-01-01

    Analyzing accounting issues relative to small and medium sized entities (SMEs) we found the influence of taxation as the main leitmotif in the Romanian literature. However, weak empirical evidence is provided to sustain this argument. In this paper we investigate the accounting policy choices of SMEs, particularly those related to the evaluation methods. Our purpose is to find some “pattern” in these decisions and to identify the main factors that trigger them. Data for the study was collecte...

  3. Accountability Policies and Teacher Decision Making: Barriers to the Use of Data to Improve Practice

    Science.gov (United States)

    Ingram, Debra; Louis, Karen Seashore; Schroeder, Roger G.

    2004-01-01

    One assumption underlying accountability policies is that results from standardized tests and other sources will be used to make decisions about school and classroom practice. We explore this assumption using data from a longitudinal study of nine high schools nominated as leading practitioners of Continuous Improvement (CI) practices. We use the…

  4. 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…

  5. 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.

  6. Case Study on the Accounting Policies Used by Companies Listed on the Bucharest Stock Exchange (BSE) Tier I

    OpenAIRE

    Tãnasã Florentin; Prodan-Palade Doina

    2013-01-01

    The study analyzes the differences between the accounting policies of the companies listed on the BSE group and showed that there are differences between the accounting policies used by companies in different fields of activity. Mainly, differences can be seen between companies providing financial and insurance services, on the one hand, and those working in industry, on the other hand.

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

    OpenAIRE

    Sorin, GRIGORESCU; Dorina, Luţă

    2013-01-01

    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...

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

    Directory of Open Access Journals (Sweden)

    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.

  9. 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.

  10. Accounting for haplotype phase uncertainty in linkage disequilibrium estimation.

    Science.gov (United States)

    Kulle, B; Frigessi, A; Edvardsen, H; Kristensen, V; Wojnowski, L

    2008-02-01

    The characterization of linkage disequilibrium (LD) is applied in a variety of studies including the identification of molecular determinants of the local recombination rate, the migration and population history of populations, and the role of positive selection in adaptation. LD suffers from the phase uncertainty of the haplotypes used in its calculation, which reflects limitations of the algorithms used for haplotype estimation. We introduce a LD calculation method, which deals with phase uncertainty by weighting all possible haplotype pairs according to their estimated probabilities as evaluated by PHASE. In contrast to the expectation-maximization (EM) algorithm as implemented in the HAPLOVIEW and GENETICS packages, our method considers haplotypes based on the entire genetic information available for the candidate region. We tested the method using simulated and real genotyping data. The results show that, for all practical purposes, the new method is advantageous in comparison with algorithms that calculate LD using only the most probable haplotype or bilocus haplotypes based on the EM algorithm. The new method deals especially well with low LD regions, which contribute strongly to phase uncertainty. Altogether, the method is an attractive alternative to standard LD calculation procedures, including those based on the EM algorithm. We implemented the method in the software suite R, together with an interface to the popular haplotype calculation package PHASE.

  11. Accountable to Whom? Accountable for What? Understanding anti-child trafficking discourse and policy in southern Benin

    Directory of Open Access Journals (Sweden)

    Neil Howard

    2012-09-01

    Full Text Available In Benin, anti-child trafficking discourse misrepresents the nature of youth labour migration, while anti-child trafficking policy fails to protect those “beneficiaries” in whose name it is officially designed. Despite this, both have remained stable for over a decade. This paper attempts to explain why. It argues that, in contrast to claims made by many other critiques of anti-trafficking work that policy makers are either ignorant or malevolent, here discourse and policy are hampered more by the conceptual, institutional and political structures within which they are developed and articulated by individuals, thereby ensuring discursive and policy stability despite inaccuracy and failure.

  12. 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.

  13. THE INFLUENCE OF ACCOUNTING SYSTEM AND FISCAL POLICY ON REGIONAL DEVELOPMENT

    Directory of Open Access Journals (Sweden)

    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.

  14. 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…

  15. Using National Education Accounts to Help Address the Global Learning Crisis. Global Views. Policy Paper 2011-03

    Science.gov (United States)

    van der Gaag, Jacques; Abetti, Pauline

    2011-01-01

    This policy brief outlines how national education accounts (NEAs) are created, and why they are a vast improvement over current financial tracking systems in the education sector. Examples from the health sector illustrate the benefits of national accounts for improving public services, and their ubiquity highlights the poor state of affairs of…

  16. 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

  17. 78 FR 21035 - Funding and Fiscal Affairs, Loan Policies and Operations, and Funding Operations; Accounting and...

    Science.gov (United States)

    2013-04-09

    ... in these rules to the Financial Accounting Standards Board (FASB) Accounting Standards Codification... issued Statement of Financial Accounting Standards No. 168, ``The Financial Accounting Standards Board... preparation of financial statements in conformity with U.S. generally accepted accounting principles...

  18. 78 FR 34550 - Funding and Fiscal Affairs, Loan Policies and Operations, and Funding Operations; Accounting and...

    Science.gov (United States)

    2013-06-10

    ... in these rules to the Financial Accounting Standards Board Accounting Standards Codification. In... certain references to accounting standards in these rules to the Financial Accounting Standards Board..., and Funding Operations; Accounting and Reporting Requirements; Federal Agricultural...

  19. 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)

  20. Political accountability and policy experimentation: why to elect left-handed politicans?

    NARCIS (Netherlands)

    T. Willems

    2013-01-01

    In an environment where voters face an inference problem on the competence level of policy makers, this paper shows how subjecting these policy makers to reelection can reduce the degree of policy experimentation to the benefit of the status quo. This may be a reason why some notable policy experime

  1. A WEAKLY NONLINEAR WATER WAVE MODEL TAKING INTO ACCOUNT DISPERSION OF WAVE PHASE VELOCITY

    Institute of Scientific and Technical Information of China (English)

    李瑞杰; 李东永

    2002-01-01

    This paper presents a weakly nonlinear water wave model using a mild slope equation and a new explicit formulation which takes into account dispersion of wave phase velocity, approximates Hedges' (1987) nonlinear dispersion relationship, and accords well with the original empirical formula. Comparison of the calculating results with those obtained from the experimental data and those obtained from linear wave theory showed that the present water wave model considering the dispersion of phase velocity is rational and in good agreement with experiment data.

  2. 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…

  3. Short-Run Effects of Accountability Pressures on Teacher Policies and Practices in the Voucher System in Santiago, Chile

    Science.gov (United States)

    Elacqua, Gregory; Martínez, Matías; Santos, Humberto; Urbina, Daniela

    2016-01-01

    This research analyzes the impact of the Adjusted Voucher Law´s school rankings on low-performing schools in Santiago, Chile, and provides evidence on the effects of the pressures of accountability systems on teacher policies and practices. The empirical strategy is based on the fact that schools are ranked according to their position on a set of…

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

    Directory of Open Access Journals (Sweden)

    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

  5. 75 FR 36381 - Office of Energy Policy and Innovation; Request for Comments Regarding Rates, Accounting and...

    Science.gov (United States)

    2010-06-25

    ..., Accounting and Financial Reporting for New Electric Storage Technologies June 11, 2010. Dear Reader: Pursuant..., comments are requested in the above-referenced docket regarding rates, accounting and financial reporting... and each has set method(s) of rate recovery, accounting and financial reporting. However, the same...

  6. URBAN FREIGHT TRANSPORT POLICIES: JOINT ACCOUNTING OF NON-LINEAR ATTRIBUTE EFFECTS AND DISCRETE MIXTURE HETEROGENEITY

    OpenAIRE

    Valerio Gatta; Edoardo Marcucci

    2013-01-01

    This paper jointly investigates non-linear attribute effects and discrete mixture heterogeneity. The research context relates to urban freight transport policy evaluation. The paper adopts an agent-specific perspective. The often unforeseen and undesired results deriving from urban freight transport policy implementation have induced many researchers to call for an in-depth analysis of specific agents' preferences. However, the structural lack of appropriate data has hindered investigations a...

  7. 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…

  8. 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.

  9. 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.

  10. Real-space phase-field simulation of piezoresponse force microscopy accounting for stray electric fields

    Science.gov (United States)

    Yang, Lun; Dayal, Kaushik

    2012-04-01

    Piezoresponse force microscopy (PFM) is a powerful scanning-probe technique used to characterize important aspects of the microstructure in ferroelectrics. It has been widely applied to understand domain patterns, domain nucleation and the structure of domain walls. In this paper, we apply a real-space phase-field model to consistently simulate various PFM configurations. We model the PFM tip as a charged region that is external to the ferroelectric, and implement a boundary element method to efficiently and accurately account for the external stray fields that mediate the interactions between the tip and the ferroelectric. Our phase-field model and the solution method together are able to account for the electrical fields both within the specimen as well as those outside, and also consistently solve for the resulting electromechanical response with the same phase-field model. We apply this to various problems: first, the effect of crystal lattice orientation on the induced tip displacement and rotation; second, PFM scanning of a 90° domain wall that emerges at a free surface; third, the effect of closure domain microstructure on PFM response; fourth, the effect of surface modulations on PFM response; and fifth, the effect of surface charge compensation on PFM response.

  11. Unseeded Large Scale PIV measurements accounting for capillary-gravity waves phase speed

    CERN Document Server

    Benetazzo,; Gamba,; M.,; Barbariol,; F,

    2016-01-01

    Large Scale Particle Image Velocimetry (LSPIV) is widely recognized as a reliable method to measure water surface velocity field in open channels and rivers. LSPIV technique is based on a camera view that frames the water surface in a sequence, and image-processing methods to compute water surface displacements between consecutive frames. Using LSPIV, high flow velocities, as for example flood conditions, were accurately measured, whereas determinations of low flow velocities is more challenging, especially in absence of floating seeding transported by the flow velocity. In fact, in unseeded conditions, typical surface features dynamics must be taken into account: besides surface structures convected by the current, capillary-gravity waves travel in all directions, with their own dynamics. Discrimination between all these phenomena is here discussed, providing a new method to distinguish and to correct unseeded LSPIV measurements associated with wavy structures, accounting for their phase speed magnitude and ...

  12. Systems of Accountability as a Technology of Governmentality: Policy, Preparation, and Inclusive Practice

    Science.gov (United States)

    LaFrance, Denise LaVoie

    2013-01-01

    Neoliberal ideology frames the discourse of the current political rhetoric of education as an economic investment in the preparation of students to compete in a global economy. These discourses that emanate from policymakers shape the construct of schooling and control the trajectory of education in the US. As education policy becomes centralized,…

  13. Public Policy and Hispanic-Serving Institutions: From Invention to Accountability

    Science.gov (United States)

    Santiago, Deborah A.

    2012-01-01

    A fundamental premise for creating the Hispanic-Serving Institution (HSI) designation assumes that a critical mass of students motivates an institution to change how it operates to better serve these students to degree attainment. Increasing Hispanic degree attainment is in the national interest, and programs created by public policy to support…

  14. 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)

  15. How Biodiversity Conservation Policy Accelerates Agrarian Differentiation: The Account of an Upland Village in Vietnam

    NARCIS (Netherlands)

    Dressler, W.H.; Xuan To, P.; Mahanty, S.

    2013-01-01

    This paper shows how the implementation of Vietnam«SQ»s recent biodiversity conservation policy in Ba Vi National Park has increased the economic value of nature, created sustained conflict, and exacerbated agrarian differentiation in an upland village in northern Vietnam. Increased global and natio

  16. 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.

  17. Innovative Public Engagement Practices and Partnerships: Lifting Stakeholder Voices in Education Accountability Policy

    Science.gov (United States)

    Wills, Monica; Brewer, Curtis; Knoeppel, Robert; Witte, James; Pargas, Roy; Lindle, Jane Clark

    2010-01-01

    In 2008, due to increasing stakeholder dissatisfaction with assessment results and school report cards, South Carolina revised its 1998 Educational Accountability Act and required public engagement with stakeholders including parents/guardians, educators, business and community leaders, and taxpayers. The legislation created partnerships between…

  18. 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…

  19. Trade reform, policy uncertainty, and the current account: a non expected-utility approach

    NARCIS (Netherlands)

    van Wijnbergen, S.J.G.

    1992-01-01

    Rapid and comprehensive reduction in barriers to international trade has often been followed by a sharp deterioration in the current account. The macroeconomic counterpart of the deterioration has typically been a decline in private savings; no clear response pattern has been observed for private in

  20. The Influence of Finance and Accountability Policies on Location of New York State Charter Schools

    Science.gov (United States)

    Bifulco, Robert; Buerger, Christian

    2015-01-01

    This article identifies a set of location incentives created by New York's charter school financing and accountability provisions. We then use regression models to examine the location of charter schools across and within districts. We find that charter schools (1) are significantly more likely to locate in districts with high operating expenses…

  1. The ghosts of user fees past: Exploring accountability for victims of a 30-year economic policy mistake.

    Science.gov (United States)

    Rowden, Rick

    2013-06-14

    Today, there is an unmistakable shift in international consensus away from private health financing, including the use of user fees toward public financing mechanisms (notably tax financing), to achieve universal health coverage (UHC). This is, however, much the same as an earlier consensus reached at the WHO"s World Health Assembly at Alma-Ata in 1978. When considering the full circle journey from Alma-Ata in 1978 to today's re-emerging support for UHC, it is worth taking stock and reflecting on how and why the international health community took this nearly three decade detour and how such misguided policies as user fees came to be so widely implemented during the intervening period. It is important for the international health community to ensure that steps are taken to compensate victims and determine accountability for those responsible. Victims of user fees suffered violations of their human right to health as enshrined in Universal Declaration, ICESCR, and a number of other human rights treaties, and yet still cannot avail themselves of remedies, such as those provided by international and regional human rights fora or the various United Nations treaty-monitoring bodies, and the responsible institutions and individuals have thus far remained unaccountable. This lack of accountability suggests a degree of impunity for international organizations and health economists dispensing with health policy advice. Such a lack of accountability should be noted with concern by the international health community as it increasingly relies on the advice and direction of health economists. Steps must be taken to provide survivors of user fees with compensation and hold those responsible to account.

  2. Deficiencies of Turkish SMEs with Regard to Sustainability, Corporate Governance and Accounting Policies

    OpenAIRE

    Ergüden, Engin; Kaya, Can Tansel

    2014-01-01

    Today's ever-growing challenges in local and global economies pose threats for the sustainability of Small and Medium-sized Enterprises (SME). As multinational companies invade local markets, local businesses continually suffer. In addition to financial distress, internal dynamics such as fraud, transparency matters, and business ethics play principal roles for jeopardizing the sustainable life spans of SMEs as well. By the same token, violating going concern by employing manipulative account...

  3. Financial Management Regulation. Volume 4. Accounting Policy and Procedures. Department of Defense.

    Science.gov (United States)

    1995-01-01

    previously is recorded at cost and adjusted to the lower of recorded depreciation. Only changes to future cost or its net realizable value ; any...shall be brought under valued at their estimated net realizable value , financial accounting control and recorded in the The difference between their...their estimated net realizable value shall be recognized as a loss in GLA 7293, 040202 Acquisition price means the price paid "Other Miscellaneous

  4. A log-likelihood-gain intensity target for crystallographic phasing that accounts for experimental error.

    Science.gov (United States)

    Read, Randy J; McCoy, Airlie J

    2016-03-01

    The crystallographic diffraction experiment measures Bragg intensities; crystallographic electron-density maps and other crystallographic calculations in phasing require structure-factor amplitudes. If data were measured with no errors, the structure-factor amplitudes would be trivially proportional to the square roots of the intensities. When the experimental errors are large, and especially when random errors yield negative net intensities, the conversion of intensities and their error estimates into amplitudes and associated error estimates becomes nontrivial. Although this problem has been addressed intermittently in the history of crystallographic phasing, current approaches to accounting for experimental errors in macromolecular crystallography have numerous significant defects. These have been addressed with the formulation of LLGI, a log-likelihood-gain function in terms of the Bragg intensities and their associated experimental error estimates. LLGI has the correct asymptotic behaviour for data with large experimental error, appropriately downweighting these reflections without introducing bias. LLGI abrogates the need for the conversion of intensity data to amplitudes, which is usually performed with the French and Wilson method [French & Wilson (1978), Acta Cryst. A35, 517-525], wherever likelihood target functions are required. It has general applicability for a wide variety of algorithms in macromolecular crystallography, including scaling, characterizing anisotropy and translational noncrystallographic symmetry, detecting outliers, experimental phasing, molecular replacement and refinement. Because it is impossible to reliably recover the original intensity data from amplitudes, it is suggested that crystallographers should always deposit the intensity data in the Protein Data Bank.

  5. Current account imbalances in the EMU: An assessment of official policy responses

    Directory of Open Access Journals (Sweden)

    Dodig Nina

    2015-01-01

    Full Text Available To handle the sovereign debt crisis in general and macroeconomic imbalances in particular the leading EU institutions and the Troika (European Central Bank, European Commission and International Monetary Fund adopted two broad approaches: The short-term approach is based on enhancing the Stability and Growth Pact and to impose fiscal austerity on crisis countries. The medium- to long-term strategy consists of internal devaluation via reducing wage costs. Both approaches were combined with structural adjustment programs in the spirit of the Washington Consensus. The Troika’s policy implies an asymmetric adjustment process burdening only crisis countries. It led to the shrinking of demand and output in crisis countries comparable to the Great Depression and brought the European Monetary Union to the edge of deflation. These polices must be judged as mislead increasing the risk of Japanese disease with more than one lost decade.

  6. Impacts of Child Development Accounts on maternal depressive symptoms: evidence from a randomized statewide policy experiment.

    Science.gov (United States)

    Huang, Jin; Sherraden, Michael; Purnell, Jason Q

    2014-07-01

    This study examines the impact of Child Development Accounts (CDAs)-asset-building accounts created for children at birth-on the depressive symptoms of mothers in a statewide randomized experiment conducted in the United States. The experiment identified the primary caregivers of children born in Oklahoma during 2007, and 2704 of the caregivers completed a baseline interview before random assignment to the treatment (n = 1358) or the control group (n = 1346). To treatment participants, the experiment offered CDAs built on the existing Oklahoma 529 College Savings Plan. The baseline and follow-up surveys measured the participants' depressive symptoms with a shortened version of the Center for Epidemiologic Studies Depression Scale (CES-D). In models that control for baseline CES-D scores, the mean follow-up score of treatment mothers is .17 lower than that of control mothers (p psychological well-being. Findings also suggest that CDAs' impacts on maternal depressive symptoms may be partially mediated through children's social-emotional development.

  7. Evaluation of the environmental and social sustainability policy of a mass tourism resort: A narrative account

    Directory of Open Access Journals (Sweden)

    Isabel Swart

    2012-09-01

    Full Text Available The recordation of the life stories of individuals residing in the community of Ledig, who have been dependent on the Sun City Resort situated in the Pilanesberg area in the North West Province of South Africa for their quality of life for more than 20 years, provided the basis for the evaluation of the environmental and social sustainability of this micro-cosmos on a multidisciplinary level. This study focused on the hermeneutical arch of narrative theory within the framework of human geography and sustainability science. The natural environment was evaluated for the role it plays in the sustainability of the livelihoods of the Ledig community members as well as the institutional life of the Sun City Resort. The results of this study suggested that the environmental policy for the Sun City Resort, formalised in 2004, has been guiding the Sun City Resort to contribute positively to the sustainability of the area. The study also demonstrated that a focus on the next generation of potential employees and the environmental education of all the communities were crucial to ensure the resilience of the social and ecological capacity of the area.

  8. The New Phase of the Global Policy on Climate Change

    Directory of Open Access Journals (Sweden)

    Paul Calanter

    2012-05-01

    Full Text Available Climate change, a phenomenon that occurs worldwide, is one of the great challenges of our times.The scientific community has repeatedly drawn policy makers attention to the imperative need to adopt ofpreventive, mitigation and adaptation measures to what constitutes a threat to the normal course of life onEarth. Adoption and entry into force of the Kyoto Protocol, with its ratification by Russia, in February 2005represented a major step forward in the global struggle against climate change. In this moment, however, theconclusion in 2012 of the commitment period for reducing emissions of greenhouse gases provided by theProtocol, and the brokenness of this period, put in front of the international community the need for furtherpolicy measures to prevent and combating climate change and its effects.

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

    Directory of Open Access Journals (Sweden)

    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.

  10. 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.

  11. 社会网络对会计政策选择作用机理研究%Influencing mechanism of social network on accounting policy choice

    Institute of Scientific and Technical Information of China (English)

    韩鹤

    2014-01-01

    会计政策选择研究是实证会计研究的核心。会计政策选择如同公司的其他决策一样,也是在社会网络情境下做出的。在中国上市公司现有制度背景下,依据社会网络理论,从企业连接强度和位置、网络弱连接、结构空洞、网络制度环境、企业网络结构的约束行为以及企业网络锁入效应等方面研究了社会网络对会计政策选择行为的作用机理。从社会网络新视角研究了企业会计政策选择过程,扩展了会计政策选择研究的理论视野。%Accounting policy choice is the core of empirical accounting research .Accounting policy choice , like other companies decision , also made in the context of social networks . Based on social network theory ,social network accounting policy choice behavior mechanism was discussed in the background of the existing system of Chinese listed companies .From the position, link strength, network weak link, structural voids, network institutional environ-ment, the behavior of the enterprise network infrastructure constraints .Accounting policy choice was discussed from the perspective of the social network , expanding the view of ac-counting policy choice influencing factors theory .

  12. On the Choice of the Accounting Policy of Chinese Listed Company%我国上市公司会计政策选择研究

    Institute of Scientific and Technical Information of China (English)

    李辉

    2015-01-01

    The related accounting standards, the incompleteness of the system and flexibility make the listed company has the space of choice of accounting policy. So it is important to recognize, on the one hand, that the listed company can choose more appropriate accounting policies according to their production and operation objectives and characteristics to ensure that the accounting information true and fair. On the other hand, the new accounting standards increase the possibility which conclude earnings management of listed companies, statements whitewash and even of profit manipulation by the use of choice of accounting policy. The paper analyses the problem of choice of accounting policy in Chinese listed companies, and provides some related polices.%会计准则、制度的不完备性和灵活性使上市公司有了进行会计政策选择的空间,一方面上市公司可以根据其生产经营目标和特点选择更适宜的会计政策,以保证会计信息的真实与公允,另一方面,新会计准则增加了上市公司利用会计政策选择进行盈余管理、报表粉饰甚至利润操纵的可能性。分析了我国上市公司会计政策选择的现状及问题,并提出相关政策建议。

  13. 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.

  14. Can a Hyperbolic Phase of the Brans-Dicke Field Account for Dark Matter?

    Science.gov (United States)

    Arik, M.; Çalik, M.; Çifter, F.

    We show that the introduction of a hyperbolic phase of the Brans-Dicke (BD) field results in a flat vacuum cosmological solution of the Hubble parameter H and a fractional rate of change of the BD scalar field F, which asymptotically approach constant values. At later stages, the hyperbolic phase of the BD field behaves like dark matter.

  15. Can hyperbolic phase of Brans-Dicke field account for Dark Matter?

    CERN Document Server

    Arik, M; Cifter, F

    2008-01-01

    We show that the introduction of a hyperbolic phase for Brans-Dicke (BD) field results in a flat vacuum cosmological solution of Hubble parameter H and fractional rate of change of BD scalar field, F which asymptotically approach constant values. At late stages, hyperbolic phase of BD field behaves like dark matter.

  16. Nuclear phase-out and energy policy turnaround; Atomausstieg und Energiewende

    Energy Technology Data Exchange (ETDEWEB)

    Ziehm, Cornelia [Deutsche Umwelt Hilfe e.V., Berlin (Germany). Bereich Klimaschutz und Energiewende

    2012-06-15

    Three Atomic Energy Law Amendment Laws were passed in just a few months. First, there was a significant extension of the operation lifetime for the German nuclear power plants. Then followed the repeated phasing out of nuclear energy. Against all three Atomic Energy Law Amendment Laws are pending at the Federal Constitutional Court (Karlsruhe, Federal Republic of Germany). What's about the constinuance of the nuclear phase-out? What does this mean for energy policy in general? The contribution under consideration attempts to answer these questions. In addition, this contribution examines the possible motives for the constitutional complaints.

  17. A two-phase moisture transport model accounting for sorption hysteresis in layered porous building constructions

    DEFF Research Database (Denmark)

    Johannesson, Björn; Janz, Mårten

    2009-01-01

    , with account also to sorption hysteresis. The different materials in the considered layered construction are assigned different properties, i.e. vapor and liquid water diffusivities and boundary (wetting and drying) sorption curves. Further, the scanning behavior between wetting and drying boundary curves...

  18. Crystal Plasticity Constitutive Model for Multiphase Advanced High Strength Steels to Account for Phase Transformation and Yield Point Elongation

    Science.gov (United States)

    Park, Taejoon; Pourboghrat, Farhang

    2016-08-01

    A constitutive law was developed based on a rate-independent crystal plasticity to account for the mechanical behavior of multiphase advanced high strength steels. Martensitic phase transformation induced by the plastic deformation of the retained austenite was represented by considering the lattice invariant shear deformation and the orientation relationship between parent austenite and transformed martensite. The stress dependent transformation kinetics were represented by adopting the stress state dependent volume fraction evolution law. The plastic deformation of the austenite was determined to have the minimum- energy associated with the work during the phase transformation. In addition to the martensitic phase transformation, yield point elongation and subsequent hardening along with inhomogeneous plastic deformation were also represented by developing a hardening stagnation model induced by the delayed dislocation density evolution.

  19. Cell Cycle Phase Abnormalities Do Not Account for Disordered Proliferation in Barrett's Carcinogenesis

    Directory of Open Access Journals (Sweden)

    Pierre Lao-Sirieix

    2004-11-01

    Full Text Available Barrett's esophagus (BE epithelium is the precursor lesion for esophageal adenocarcinoma. Cell cycle proteins have been advocated as biomarkers to predict the malignant potential in BE. However, whether disruption of the cell cycle plays a causal role in Barrett's carcinogenesis is not clear. Specimens from the Barrett's dysplasia—carcinoma sequence were immunostained for cell cycle phase markers (cyclin D1 for G1; cyclin A for S, G2, and M; cytoplasmic cyclin B1 for G2; and phosphorylated histone 3 for M phase and expressed as a proportion of proliferating cells. Flow cytometric analysis of the cell cycle phase of prospective biopsies was also performed. The proliferation status of nondysplastic BE was similar to gastric antrum and D2, but the proliferative compartment extended to the luminal surface. In dysplastic samples, the number of proliferating cells correlated with the degree of dysplasia (P < .001. The overall levels of cyclins A and B1 correlated with the degree of dysplasia (P < .001. However, the cell cycle phase distribution measured with both immunostaining and flow cytometry was conserved during all stages of BE, dysplasia, and cancer. Hence, the increased proliferation seen in Barrett's carcinogenesis is due to abnormal cell cycle entry or exit, rather than a primary abnormality within the cell cycle.

  20. A Study of Kindergarten Financial and Accounting Policy%幼教行业财务会计制度规范化研究

    Institute of Scientific and Technical Information of China (English)

    杨光

    2015-01-01

    财务会计制度是幼教行业健康可持续发展的基本保障,但目前普遍存在不科学、不规范、甚至缺失的问题,导致了当前我国幼教行业财务管理缺乏必要的指导和监督,收费政策普遍虚化的现象。为纠正我国幼教行业会计制度缺失,应尽快制定规范幼教行业财务会计行为的法律法规,完善财政投入和收费与捐赠政策,同时加强对幼教行业会计机构和会计人员的管理。%Kindergarten financial and accounting policy, which is indispensable for a healthy and sustainable devel-opment of kindergartens, is virtually devoid of scientific practices without norms and specifications or even totally absent, at both local and central levels, leading to lack of accounting system and necessary financial guidance and supervision, or prevailing loose charge procedures.This paper calls for an immediate formulation of laws and regulations governing kinder-garten accounting, upgrading financial policy of investment, charge and donation and strengthening management of kinder-garten accounting section and its accountants.

  1. Research on influence of monetary policy fluctuation on accounting conservatism%货币政策波动对会计稳健性的影响研究

    Institute of Scientific and Technical Information of China (English)

    闫星毓; 赵娟

    2016-01-01

    The TVP-VAR-SV model has high cost,poor accuracy of data analysis and unpleas-ant real-time performance.A method of research on monetary policy fluctuation influence on accounting conservatism is put formard.By obtaining accounting the price mechanism of tax policy and monetary policy fluctuation the statistical parameters are analyzed to complete mo-netary policy fluctuations actually likelihood values,the DCC-MVGARCH model is construc-ted.The empirical data of 2005 to 2015 is used to analyze accounting conservatism factors being affected by the fluctuation of the monetary policy and the volatility of liquidity,to realize the model parameter estimation empirical data analysis,and get effective conclusions.%针对TVP-VAR-SV模型开销大,数据分析准确性、实时性差等问题,提出货币政策波动对会计稳健性影响的研究方法。通过获得税收政策和货币政策波动变化下的会计价格机制,分析货币政策波动对会计稳健性影响的统计参量,完成货币政策波动的分析际似然值,构建 DCC-MV-GARCH 模型。以2005~2015年的数据为依据,分析会计稳健性因素受货币政策波动的利差和流动性波动的影响,实现模型参量估计与实证数据的准确性。

  2. 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.

  3. Study on Accounting Policy Choice Based on Listing Corporation%基于上市公司的会计政策选择研究

    Institute of Scientific and Technical Information of China (English)

    陆海花

    2015-01-01

    目前,随着社会经济的快速发展,上市公司在数量与规模等方面均有着较快的增长与发展,为了积极发挥企业的会计功能,要注重其会计政策选择,在此基础上,企业会计信息才能够具有准确性、完整性与真实性。现阶段,上市公司的会计政策选择中存在诸多的问题,急需解决,因此,本文研究了上市公司会计政策选择的必然性、现状、问题及原因,同时提出了上市公司会计政策选择的规范性对策,旨在促进公司的稳步发展。%At present, with the rapid development of social economy, listed companies grow and develop rapidly in terms of quantity and scale. In order to play an active role in the accounting functions of enterprises, the accounting policy choice should be focused on. Based on this, the enterprise accounting information can be accurate, integrated and real. At the present stage, many problems existed in listed companies accounting policy choice and need to be solved. Therefore, this paper studies the necessity, current situation, problems and causes of the accounting policy choice of the listed company. At the same time, the normative countermeasures are put forward, aiming to promote the company's steady development.

  4. Historical Construction and Australian Catholic Education: Accounting for School Funding Policy from the Cultural Politics of Australian Education

    Science.gov (United States)

    Furtado, Michael

    2009-01-01

    This paper seeks to explain why the policy history of school funding in regard to Australian Catholic Education looks and sounds the way it does today through the production of a genealogy of the subject. The questions addressed are, first, why has the funding of Catholic schools in Australia become an occluded historical site since the 1970s,…

  5. Hispanic Youth in Boston: In Search of Opportunities and Accountability. A Report by the Boston Latino Youth Policy Analysis Project.

    Science.gov (United States)

    Hispanic Office of Planning and Evaluation, Inc., Boston, MA.

    This report discusses the school-to-work transition process of Hispanic youth in Boston. The report was prepared in response to the high rates of unemployment and participation in low-paying service sector jobs by Hispanics and was funded by a grant from the Hispanic Policy Development Project as part of a national effort to identify key public…

  6. When do we need to account for the geometric phase in excited state dynamics ?

    CERN Document Server

    Ryabinkin, Ilya G; Izmaylov, Artur F

    2014-01-01

    We investigate a role of the geometric phase (GP) in an internal conversion process when the system changes its electronic state by passing through a conical intersection (CI). Local analysis of a two-dimensional linear vibronic coupling (LVC) model Hamiltonian in a vicinity of the CI shows that a role of the GP is twofold: First, it compensates for a repulsion created by the so-called diagonal Born-Oppenheimer correction (DBOC). Second, the GP enhances non-adiabatic transition probability for a wave-packet part that experiences a central collision with the CI. To assess significance of both GP contributions we propose two indicators that can be computed from parameters of electronic surfaces and initial conditions. To generalize our analysis to N-dimensional systems we introduce a reduction of a general N-dimensional LVC model to an effective 2D LVC model using a mode transformation that preserves short-time dynamics of the original N-dimensional model. Using examples of the bis(methylene) adamantyl cation, ...

  7. 76 FR 53378 - Cost Accounting Standards: Accounting for Insurance Costs

    Science.gov (United States)

    2011-08-26

    ... BUDGET Office of Federal Procurement Policy 48 CFR Part 9904 Cost Accounting Standards: Accounting for Insurance Costs AGENCY: Cost Accounting Standards Board (Board), Office of Federal Procurement Policy (OFPP... Office of Federal Procurement Policy (OFPP), Cost Accounting Standards (CAS) Board, is providing...

  8. 医药类上市公司会计政策选择研究%Research on Accounting Policy Choices of China’s Pharmaceutical Listed Companies

    Institute of Scientific and Technical Information of China (English)

    彭爱群; 石盈芳; 蒋盼盼

    2014-01-01

    Whether accounting policy choices are made properly results the qualities of accounting information, and influences the decisions madeby external information. This paper use the data of three consecutive years’ Annual Reports, from 2011 to 2013 of pharmaceutical listed companies in the Shenzhen and Shanghai Stock Exchange issued to analyze current situation and existing problems in accounting policy choice of pharmaceutical listed companies, and then countermeasures are proposed.%会计政策选择能否恰当,直接影响着企业所提供的会计信息质量,进而影响外部信息使用者的决策。文章以沪深两市医药类上市公司2011到2013连续三年的会计年报的数据为样本,统计分析了医药类上市公司会计政策的选择情况和存在的问题,对规范医药类上市公司会计政策选择提出了相关对策。

  9. Multilingual Writing in an Age of Accountability: From Policy to Practice in U.S. High School Classrooms

    Science.gov (United States)

    Enright, Kerry Anne; Gilliland, Betsy

    2011-01-01

    This article considers the influence of the U.S. accountability- and standards-driven context on the writing experiences of multilingual writers in "New Mainstream" linguistically diverse high school classrooms. Qualitative data from 12 ninth grade subject-matter classes were examined to note how uses of writing in subject-matter classrooms…

  10. Queer(y)ing New Schooling Accountabilities through "My School": Using Butlerian Tools to Think Differently about Policy Performativity

    Science.gov (United States)

    Gowlett, Christina

    2015-01-01

    This article takes the role of provocateur to "queer(y)" the rules of intelligibility surrounding new schooling accountabilities. Butler's work is seldom used outside the arena of gender and sexualities research. A "queer(y)ing" methodology is subsequently applied in a context very different to where it is frequently…

  11. Monetary Policy, Accounting Conservatism, and Financial Constraints%货币政策、会计稳健性与融资约束

    Institute of Scientific and Technical Information of China (English)

    李连军; 戴经纬

    2016-01-01

    以2004—2011年沪深A股上市公司为研究对象,采用现金现金流敏感性模型研究了货币政策、会计稳健性对企业融资约束的影响效应,并从产权性质分析了二者作用机制的差别。研究发现:首先,货币紧缩政策加剧了企业面临的融资约束,稳健的会计政策有助于缓解企业的融资约束;其次,稳健的会计政策可以削弱货币紧缩政策对企业融资约束的不利影响;进一步的研究发现,货币紧缩政策对非国有企业融资约束的影响更显著,会计稳健性对货币政策不利影响的缓解效应在非国有企业中也更加显著。%Using data of Chinese A-share listed companies during 2004-2011, this paper adopts cash flow sensitivity of cash holding model (Almeida, 2004) to investigate the influence of monetary policy and accounting conservatism on financial con-straints, and to investigate the difference impact of the two mechanism from the property right perspective. Firstly, this paper finds that tight monetary policy aggravates the firm’s financial constraints, while the accounting conservatism releases the firm’s financial constraints;secondly, accounting conservatism helps weaken the negative effect of tight monetary policy;finally, the negative influence of tight monetary policy is more significant on non-state-owned enterprises, and the alleviating effect of ac-counting conservatism is more significant on non-state-owned enterprises.

  12. Leadership as a Health Research Policy Intervention: An Evaluation of the NIHR Leadership Programme (Phase 2).

    Science.gov (United States)

    Marjanovic, Sonja; Cochrane, Gavin; Manville, Catriona; Harte, Emma; Chataway, Joanna; Jones, Molly Morgan

    2016-01-29

    In early 2012, the National Institute for Health Research (NIHR) leadership programme was re-commissioned for a further three years following an evaluation by RAND Europe. During this new phase of the programme, we conducted a real-time evaluation, the aim of which was to allow for reflection on and adjustment of the programme on an on-going basis as events unfold. This approach also allowed for participants on the programme to contribute to and positively engage in the evaluation. The study aimed to understand the outputs and impacts from the programme, and to test the underlying assumptions behind the NIHR Leadership Programme as a science policy intervention. Evidence on outputs and impacts of the programme were collected around the motivations and expectations of participants, programme design and individual-, institutional- and system-level impacts.

  13. How to do (or not to do) … translation of national health accounts data to evidence for policy making in a low resourced setting.

    Science.gov (United States)

    Price, Jennifer A; Guinness, Lorna; Irava, Wayne; Khan, Idrish; Asante, Augustine; Wiseman, Virginia

    2016-05-01

    For more than a decade, the Organization for Economic Co-operation and Development (OECD), the World Health Organization (WHO) and the World Bank have promoted the international standardization of National Health Accounts (NHA) for reporting global statistics on public, private and donor health expenditure and improve the quality of evidence-based decision-making at country level. A 2010-2012 World Bank review of NHA activity in 50 countries found structural and technical constraints (rather than cost) were key impediments to institutionalizing NHA in many low- and middle-income countries (LMICs). Pilot projects focused resources on data production, neglecting longer-term capacity building for analysing the data, developing ownership among local stakeholders and establishing routine production, utilization and dissemination of NHA data. Hence, genuine institutionalization of NHA in most LMICs has been slow to materialize. International manuals focus on the production of NHA data and do not include practical, incremental and low-cost strategies to guide countries in translating the data into evidence for policy-making. The main aim of this article is to recommend strategies for bridging this divide between production and utilization of NHA data in low-resource settings. The article begins by discussing the origins and purpose of NHA, including factors currently undermining their uptake. The focus then turns to the development and application of strategies to assist LMICs in 'unlocking' the hidden value of their NHA. The article draws on the example of Fiji, a country currently attempting to integrate their NHA data into policy formulation, despite minimal resources, training and familiarity with economic analysis of health systems. Simple, low cost recommendations such as embedding health finance indicators in planning documents, a user-friendly NHA guide for evaluating local health priorities, and sharing NHA data for collaborative research have helped translate

  14. 公允价值计量模式下会计政策选择研究%Research on the Accounting Policy Choice of Fair Malue Measurement Model

    Institute of Scientific and Technical Information of China (English)

    王坤; 郭庭伟

    2015-01-01

    the accounting policy choice is the link connecting enterprise accounting confirmation,measurement,record and other aspects, is the basis for the preparation of financial reports.The choice of accounting policy is appropriate,not only influences the quality of accounting information,but also determines the healthy development of optimal allocation of resources and the capital market.Therefore,the accounting policy is playing a more and more important role selection.This paper the choice of accounting policy is published on the fair value measurement mode of literature as samples,the paper analyzes and discusses the fair value accounting policy choice research status and influence.%会计政策选择是连接企业会计的计量、确认、记录、报告等环节的纽带,是编制财务报告的基础。会计政策的选择是否得当,不仅影响着企业的会计信息质量,而且还决定着资源的优化配置及资本市场的健康发展。因此,会计政策选择扮演着越来越重要的角色。以发表的有关公允价值计量模式下会计政策选择的文献为样本,分析和评述公允价值计量模式下会计政策选择研究的现状及产生的影响。

  15. O efeito da liberalização da conta de capital sobre a política fiscal: uma avaliação do caso brasileiro recente The effects of the capital account liberalization on the fiscal policy: an evaluation of the recent Brazilian case

    Directory of Open Access Journals (Sweden)

    Manoel Carlos de Castro Pires

    2006-06-01

    Full Text Available In recent years there has been some agreement that capital account liberalization have provided restriction on economic policies. This paper provides some evidence for Brazil. I find evidence that capital account liberalization provided limits to fiscal policy in Brazil and its effects can depend on exchange rate policy.

  16. ENERGY LOSS REDUCTION IN SMART GRID UTILITIES FOR ACCOUNT OF TRANSITION FROM SINGLE-PHASE TO THREE-PHASE POWER DISTRIBUTION SYSTEMS

    Directory of Open Access Journals (Sweden)

    G.G. Zhemerov

    2014-10-01

    Full Text Available Analytical dependences of such efficiency indices as energy loss power and copper consumption under transition from single-phase power distribution systems to three-phase ones are obtained.

  17. 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)

  18. 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…

  19. 76 FR 49365 - Cost Accounting Standards: Elimination of the Exemption From Cost Accounting Standards for...

    Science.gov (United States)

    2011-08-10

    ... BUDGET Office of Federal Procurement Policy 48 CFR Part 9903 Cost Accounting Standards: Elimination of the Exemption From Cost Accounting Standards for Contracts and Subcontracts Executed and Performed... Budget (OMB), Office of Federal Procurement Policy (OFPP), Cost Accounting Standards Board...

  20. Healthy lifestyle behaviour among Ghanaian adults in the phase of a health policy change

    Directory of Open Access Journals (Sweden)

    Dake Fidelia AA

    2011-04-01

    Full Text Available Abstract Background Many countries have adopted health policies that are targeted at reducing the risk factors for chronic non-communicable diseases. These policies promote a healthy population by encouraging people to adopt healthy lifestyle behaviours. This paper examines healthy lifestyle behaviour among Ghanaian adults by comparing behaviours before and after the introduction of a national health policy. The paper also explores the socio-economic and demographic factors associated with healthy lifestyle behaviour. Method Descriptive, bivariate and multivariate regression techniques were employed on two nationally representative surveys (2003 World Health Survey (Ghana and 2008 Ghana Demographic and Health Survey to arrive at the results. Results While the prevalence of some negative lifestyle behaviours like smoking has reduced others like alcohol consumption has increased. Relatively fewer people adhered to consuming the recommended amount of fruit and vegetable servings per day in 2008 compared to 2003. While more females (7.0% exhibited healthier lifestyles, more males (9.0% exhibited risky lifestyle behaviours after the introduction of the policy. Conclusion The improvement in healthy lifestyle behaviours among female adult Ghanaians will help promote healthy living and potentially lead to a reduction in the prevalence of obesity among Ghanaian women. The increase in risky lifestyle behaviour among adult male Ghanaians even after the introduction of the health policy could lead to an increase in the risk of non-communicable diseases among men and the resultant burden of disease on them and their families will push more people into poverty.

  1. 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…

  2. Materials measurement and accounting in an operating plutonium conversion and purification process. Phase I. Process modeling and simulation. [PUCSF code

    Energy Technology Data Exchange (ETDEWEB)

    Thomas, C.C. Jr.; Ostenak, C.A.; Gutmacher, R.G.; Dayem, H.A.; Kern, E.A.

    1981-04-01

    A model of an operating conversion and purification process for the production of reactor-grade plutonium dioxide was developed as the first component in the design and evaluation of a nuclear materials measurement and accountability system. The model accurately simulates process operation and can be used to identify process problems and to predict the effect of process modifications.

  3. The Study on the Coordination of Domestic and Foreign Currency Management Policies on the Capital Account%资本项目下本外币管理政策协调研究

    Institute of Scientific and Technical Information of China (English)

    苏意君

    2012-01-01

    目前资本项目下人民币业务的监管模式与外汇业务的监管模式存在一定的差异,这种差异必然会对现行资本项目外汇管理政策效果产生影响。为实现资本项目下本外币政策的连贯性,本文在梳理目前资本项目下本外币监管政策差异的基础上,分析了本外币政策差异所带来的影响,并提出协调资本项目下本外币监管的政策建议。%At present, some discrepancies exist in the regulatory approach between the RMB business and the foreign exchange business in capital account, which will inevitably impact on the effects of current foreign exchange management policy in the capital account. To realize the coherence of foreign currency policy in the capital account, this article elaborates the discrepancies between foreign and domestic currency in the capital account, analyses the impact that the discrepancies bring about. Then the suggestions are put forward to coordinate the regulatory policy in the capital account.

  4. 资产减值政策对上市公司会计稳健性的影响%The Impact of Asset Impairment Policy on Accounting Conservatism

    Institute of Scientific and Technical Information of China (English)

    吴虹雁; 严心怡

    2015-01-01

    This paper analyses the relationship between asset impairment policy and accounting conservatism of listed companies,focusing on testing asset impairment policy changes which affect the accounting conservatism after the new accounting principles.The study finds that asset impairment size of listed companies is closely related to the accounting conservatism.Asset impairment policy change is an important cause of changes in accounting conserva-tism.Compared with the profit-making company,the impact of assets impairment size of loss-generating company on accounting conservatism is more pronounced.After the implement of asset impairment principles,the scale of long-term assets impairment of listed companies has a positively correlated with accounting conservatism.Meanwhile the scale of short-term asset impairment has a negative correlation with accounting conservatism.%资产减值政策与上市公司会计稳健性存在关系,新准则期后资产减值政策变更对会计稳健性的影响需要着重考察。研究发现,企业资产减值规模与会计稳健性密切相关,资产减值政策是上市公司会计稳健性变化的重要原因。相对盈利公司而言,亏损公司资产减值规模对会计稳健性的影响更显著。执行新资产减值政策后,上市公司长期资产减值规模与会计稳健性正相关,而短期资产减值规模与会计稳健性负相关。

  5. Prediction of the Residual Welding Stress in 2.25Cr-1Mo Steel by Taking into Account the Effect of the Solid-State Phase Transformations

    Institute of Scientific and Technical Information of China (English)

    Dean DENG; Yangang TONG; Ninshu MA; Hidekazu MURAKAWA

    2013-01-01

    A computational approach based on the thermal elastic plastic finite element method was developed for predicting welding residual stress in low carbon alloyed steel welds by taking into account the effect of the solid-state phase transformations.The kinetics of phase transformations was described by Johnson Mehl Avrami Kolmogrov (JMAK) equation for bainitic transition and by Koistinen-Marburger (K-M) relationship for martensitic transition.Moreover,an additive rule depending on volumetric phase fraction was adopted to represent the material property changes during heating and cooling.Consequently,the residual welding stresses in a 2.25Cr1Mo steel TIG welded plate were computed.Early calculation results suggest that the bainitic and martensitic transformations took place in the weld the heat-affected zone drastically reduce the residual longitudinal tensile stress in the region.

  6. The Evolution of Accountability

    Science.gov (United States)

    Webb, P. Taylor

    2011-01-01

    Campus 2020: Thinking ahead is a policy in British Columbia (BC), Canada, that attempted to hold universities accountable to performance. Within, I demonstrate how this Canadian articulation of educational accountability intended to develop "governmentality constellations" to control the university and regulate its knowledge output. This…

  7. CONSTRUCTING ACCOUNTING UNCERTAINITY ESTIMATES VARIABLE

    OpenAIRE

    Nino Serdarevic

    2012-01-01

    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 sys...

  8. Development of a multi-species mass transport model for concrete with account to thermodynamic phase equilibriums

    DEFF Research Database (Denmark)

    Hosokawa, Yoshifumi; Yamada, Kazuo; Johannesson, Björn

    2011-01-01

    In this study, a coupled multi-species transport and chemical equilibrium model has been established. The model is capable of predicting time dependent variation of pore solution and solid-phase composition in concrete. Multi-species transport approaches, based on the Poisson–Nernst–Planck (PNP......) theory alone, not involving chemical processes, have no real practical interest since the chemical action is very dominant for cement based materials. Coupled mass transport and chemical equilibrium models can be used to calculate the variation in pore solution and solid-phase composition when using...... by using the PHREEQC program. The coupling between the transport part and chemical part of the problem is tackled by using a sequential operator splitting technique and the calculation results are verified by comparing the elemental spacial distribution in concrete measured by the electron probe...

  9. 连锁董事连结对会计政策选择的影响机理%Mechanism of interlocking directorates coupling influencing on accounting policy choice

    Institute of Scientific and Technical Information of China (English)

    韩鹤

    2015-01-01

    现有文献大都关注正式契约对会计政策选择的影响,但作为非正式契约的董事联结关系对会计政策选择的影响却被忽视.运用社会网络分析方法,站在社会网络这一视角研究企业会计政策的选择机制.从连锁董事的行为受到董事网络的影响、连锁董事联结是具有影响力的信息通道、连锁董事联结使公司间会计政策选择趋于同质化方面分析了连锁董事网络对会计政策选择的影响;从内外部连锁董事联结强弱关系、外部连锁董事联结更能为公司决策提供有价值的信息分析了内外部连锁董事连结对会计政策选择的影响;从间接连锁董事联结及个体角色间相似性含义、间接连锁董事联结使企业间会计政策选择具有相似性方面分析了间接连锁董事联结对会计政策选择的影响.%The existing literature are mostly focused on the influence of formal contract' s on the accounting policy choice, but the influence of director coupling relation as informal con-tract on accounting policy choice is ignored.In this paper, enterprise accounting policy choice mechanism was studied using social network analysis method from the perspective of social network.From interlocking directorates' behavior being affected by the director net-work, interlocking directorates coupling is influential information channel, analysis of inter-locking director network influencing on accounting policy choice in perspective of interlocking directorates coupling making accounting policy choices tend to be more homogeneous between the companies.Analysis of internal and external interlocking directorates coupling influen-cing on an accounting policy choice in perspective of internal and external interlocking direc-torates coupling strength relation, external interlocking directorates coupling can provide more valuable information for companiy decision-making.Analysis of indirect interlocking directorates coupling

  10. A micromechanics-inspired constitutive model for shape-memory alloys that accounts for initiation and saturation of phase transformation

    Science.gov (United States)

    Kelly, Alex; Stebner, Aaron P.; Bhattacharya, Kaushik

    2016-12-01

    A constitutive model to describe macroscopic elastic and transformation behaviors of polycrystalline shape-memory alloys is formulated using an internal variable thermodynamic framework. In a departure from prior phenomenological models, the proposed model treats initiation, growth kinetics, and saturation of transformation distinctly, consistent with physics revealed by recent multi-scale experiments and theoretical studies. Specifically, the proposed approach captures the macroscopic manifestations of three micromechanial facts, even though microstructures are not explicitly modeled: (1) Individual grains with favorable orientations and stresses for transformation are the first to nucleate martensite, and the local nucleation strain is relatively large. (2) Then, transformation interfaces propagate according to growth kinetics to traverse networks of grains, while previously formed martensite may reorient. (3) Ultimately, transformation saturates prior to 100% completion as some unfavorably-oriented grains do not transform; thus the total transformation strain of a polycrystal is modest relative to the initial, local nucleation strain. The proposed formulation also accounts for tension-compression asymmetry, processing anisotropy, and the distinction between stress-induced and temperature-induced transformations. Consequently, the model describes thermoelastic responses of shape-memory alloys subject to complex, multi-axial thermo-mechanical loadings. These abilities are demonstrated through detailed comparisons of simulations with experiments.

  11. 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?...

  12. Accessible triple-phase boundary length: A performance metric to account for transport pathways in heterogeneous electrochemical materials

    Science.gov (United States)

    Nakajo, A.; Cocco, A. P.; DeGostin, M. B.; Peracchio, A. A.; Cassenti, B. N.; Cantoni, M.; Van herle, J.; Chiu, W. K. S.

    2016-09-01

    The performance of materials for electrochemical energy conversion and storage depends upon the number of electrocatalytic sites available for reaction and their accessibility by the transport of reactants and products. For solid oxide fuel/electrolysis cell materials, standard 3-D measurements such as connected triple-phase boundary (TPB) length and effective transport properties partially inform on how local geometry and network topology causes variability in TPB accessibility. A new measurement, the accessible TPB, is proposed to quantify these effects in detail and characterize material performance. The approach probes the reticulated pathways to each TPB using an analytical electrochemical fin model applied to a 3-D discrete representation of the heterogeneous structure provided by skeleton-based partitioning. The method is tested on artificial and real structures imaged by 3-D x-ray and electron microscopy. The accessible TPB is not uniform and the pattern varies depending upon the structure. Connected TPBs can be even passivated. The sensitivity to manipulations of the local 3-D geometry and topology that standard measurements cannot capture is demonstrated. The clear presence of preferential pathways showcases a non-uniform utilization of the 3-D structure that potentially affects the performance and the resilience to alterations due to degradation phenomena. The concepts presented also apply to electrochemical energy storage and conversion devices such as other types of fuel cells, electrolyzers, batteries and capacitors.

  13. Internet Accounting

    NARCIS (Netherlands)

    Pras, Aiko; Beijnum, van Bert-Jan; Sprenkels, Ron; Párhonyi, Robert

    2001-01-01

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

  14. Accounting Automation

    OpenAIRE

    Laynebaril1

    2017-01-01

    Accounting Automation   Click Link Below To Buy:   http://hwcampus.com/shop/accounting-automation/  Or Visit www.hwcampus.com Accounting Automation” Please respond to the following: Imagine you are a consultant hired to convert a manual accounting system to an automated system. Suggest the key advantages and disadvantages of automating a manual accounting system. Identify the most important step in the conversion process. Provide a rationale for your response. ...

  15. Nesilsel Hesaplama = Generational Accounting

    Directory of Open Access Journals (Sweden)

    İlter ÜNLÜKAPLAN

    2009-01-01

    Full Text Available In this study, the theoretical background of generational accounting, the importance of the concept of “generational account” and “fiscal balance rule” have been explained by putting forward that budget deficit is not a suitable indicator to assess intergenerational effects of the fiscal and debt policy. The last part of the study contains presentation of generational accounting studies for selected countries.

  16. Payout phase in DC pension funds – policy option - Theoretical considerations and Albanian available options

    Directory of Open Access Journals (Sweden)

    Enkeleda Shehi

    2015-11-01

    Full Text Available The aim of this paper is to provide a brief overview of the third pillar of pensions in Albania and what are the different alternatives related to the payout. Referring to the actual development of this market in Albania, experience of the actors involved, I find it indispensable and necessary to provide some theoretical background and considerations, and then build up a simple model of projection of a pension scheme cost and a model for payout alternatives for the Albanian pension funds. A great deal of importance is shown towards posing the assumptions. Also, the paper gives an explanation about the differences among different payout options and suggests the best option for the existing pension funds in Albania. The best option represents my conclusion and recommendation for the actual third pillar of pensions and the others that might join latter. To sum up, the first conclusion of the paper is that the annuity option is the best alternative for the payout phase of the pensions. It has the advantage of providing the highest protection against the risk of longevity. The second conclusion is that based on other countries experiences, the annuity market have to be developed hand in hand with the pension system development. Therefore Albania should rely on and follow this experience.

  17. 资产社会政策视角下的医疗保险个人账户改革设想%The Idea of Medical Insurance Personal Account Reform from the Perspective of Assets Social Policy

    Institute of Scientific and Technical Information of China (English)

    罗微

    2013-01-01

    There are a lot of problems in the running process of medical insurance personal account,which has affected its sus⁃tainable development,but it is necessary to remain the personal account at this stage.Assets social policy has positive revela⁃tion to perfect the system of medical insurance personal account,according to this theory,proposing under the premise of re⁃maining personal account,raise the utilization efficiency of funds and enhance protection capacity of medical insurance by in⁃crease the fund of personal account,expanding the payment scope of personal account,expanding the investment channels of personal account funds.%  医疗保险个人账户在运行过程中出现了诸多问题,影响了个人账户的可持续发展,但是现阶段个人账户仍有保留的必要。资产社会政策理论对完善医疗保险个人账户制度有积极的启示,结合该理论,文章提出在保留个人账户的前提下,通过增加个人账户资金积累,扩大个人账户支付范围,拓展个人账户基金投资渠道等措施提高个人账户资金的使用效率,增强医保制度的整体保障能力。

  18. Education Funding and Student Outcomes: A Conceptual Framework for Measurement of the Alignment of State Education Finance and Academic Accountability Policies

    Science.gov (United States)

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

    2015-01-01

    The conceptualization and measurement of education finance equity and adequacy has engaged researchers for more than three decades. At the same time, calls for increased academic accountability and higher student achievement in K-12 public education have reached new levels at both the national and state levels. Aligning these represents an…

  19. Educational Accountability

    Science.gov (United States)

    Pincoffs, Edmund L.

    1973-01-01

    Discusses educational accountability as the paradigm of performance contracting, presents some arguments for and against accountability, and discusses the goals of education and the responsibility of the teacher. (Author/PG)

  20. Accounting outsourcing

    OpenAIRE

    Richtáriková, Paulína

    2012-01-01

    The thesis deals with accounting outsourcing and provides a comprehensive explanation of the topic. At first the thesis defines basic concepts (outsourcing, insourcing, offshoring and outplacement) and describes differences between the accounting outsourcing and outsourcing of other business activities. The emphasis is put on a decision whether or not to implement the accounting outsourcing. Thus the thesis describes main reasons why to implement the accounting outsourcing and risks that are ...

  1. Accounting standards

    NARCIS (Netherlands)

    Stellinga, B.; Mügge, D.

    2014-01-01

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

  2. Accounting for Quality

    DEFF Research Database (Denmark)

    Pflueger, Dane

    2015-01-01

    Background Accounting-that is, standardized measurement, public reporting, performance evaluation and managerial control-is commonly seen to provide the core infrastructure for quality improvement in healthcare. Yet, accounting successfully for quality has been a problematic endeavor, often...... producing dysfunctional effects. This has raised questions about the appropriate role for accounting in achieving quality improvement. This paper contributes to this debate by contrasting the specific way in which accounting is understood and operationalized for quality improvement in the UK National Health...... Service (NHS) with findings from the broadly defined ‘social studies of accounting’ literature and illustrative examples. Discussion This paper highlights three significant differences between the way that accounting is understood to operate in the dominant health policy discourse and recent healthcare...

  3. Analysis of the Computerized Accounting Information System Security Policy%浅析高校会计电算化信息系统安全策略

    Institute of Scientific and Technical Information of China (English)

    贾少玲; 俞瑞华; 刘闫锋

    2013-01-01

    In recent years ,college computerized accounting information system is widely used in the fi-nancial management .At present ,the computerized accounting information system has not expected fac-tors ,human factors ,factors such as network security threat .This article is mainly talking about strengthe-ning the standard construction and management ,system management and control ,network security de-fense measures and how to improve the security of system itself to promote safe and effective development of computerized accounting information system .%近年来,高校会计电算化信息系统被广泛应用于财务管理中。目前高校会计电算化信息系统存在着非预期因素、人为因素、网络安全等因素的威胁,通过加强系统的规范建设与管理、人员的管理与控制、网络安全防御等措施提高系统自身的安全性,促进高校会计电算化信息系统的安全有效地发展。

  4. Using Human Rights to Hold the US Accountable for its Anti-Sex Trafficking Agenda: The Universal Periodic Review and new directions for US policy

    Directory of Open Access Journals (Sweden)

    Kari Lerum

    2012-06-01

    Full Text Available Since the passing of the Trafficking Victims Protection Act of 2000, anti-trafficking efforts have grown in funding, political strength, and popular-culture appeal in the United States and globally. Particularly influential in shaping anti-trafficking policy in the United States are anti-prostitution advocates who are primarily concerned with rehabilitating sex workers and eradicating sexual commerce. Simultaneous to the development of prohibitionist anti-trafficking and anti-prostitution efforts in the US, movements for sex worker rights have also grown in strength and visibility, influencing a variety of cultural, academic, and public health arenas. While sex worker activists have widened the dialogue around sex workers’ rights, their

  5. 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.

  6. 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.

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

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2000-12-01

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

  8. Stock Option Awards and Accounting Policy Choices: Analysis Based on Asset Impairment Accounting%上市公司股权激励与会计政策选择:基子资产减值会计的分祈

    Institute of Scientific and Technical Information of China (English)

    张海平; 吕长江

    2011-01-01

    This paper studies the impact of stock option awards on corporate accounting policy choice from the angle of asset impairment accounting. It finds that stock option awards affect corporate accounting policy choice from the angle of earnings management. Be%文章基于资产减值会计的视角,研究股权激励计划对公司会计政策选择的影响。我们发现:从盈余管理动机的角度看,股权激励影响公司会计政策的选择。在股权激励方案推出前后,实施股权激励计划的公司管理层基于自身利益的考虑,利用资产减值政策操纵会计盈余影响股权激励的行权条件。研究表明,部分实施股权激励计划的公司管理层利用资产减值政策操纵会计盈余推动股权激励方案的顺利实施,为自己谋利。文章的研究为上市公司盈余管理动机提供了新的分析视角,也为监管层进一步完善会计监管和股权激励制度提供了有益参考。

  9. 美国学校教育变革的问责向度*--基于政策文本的分析%The Accountability Dimension of Schooling Reform in America--based on the analysis on policies

    Institute of Scientific and Technical Information of China (English)

    段晓明

    2013-01-01

    Since the 1980s, the schooling reform in America has shown different orientations in accountability:standard-stressed, performance-based and test-centered. The policies of schooling reform in accountability dimension are constantly questioned by the relation between teacher quality and students scores;the dilemma in teaching for students development or for scores;and the return of narrow technicism. Currently, the accountability of schooling reform has taken on new tendencies:restructuring the rights and duties between stakeholders; building balanced evaluation system between school, student and teacher; weakening the punishment purpose of accountability and sharing responsibility in teaching.%20世纪80年代以来,美国学校教育变革经历了从强调标准、关注表现,到以考试为中心的问责走向。问责制下的美国学校教育政策不断受到来自各个层面的质询,学生素质与学业成绩两者的相关性不断受到质疑;实践中教学被置于育人与追求成绩的两难境地;变革取向似乎又走向狭窄的技术主义倾向。目前美国问责制呈现出新的发展趋势:重构利益相关者间的责权关系;从学校、学生和教师三个层面进行多维度动态评价;淡化问责的惩罚目的,强调责任分担促进教学提升。

  10. 基于会计政策选择的企业所得税纳税筹划研究%Enterprise Tax Planning Study Based on the Accounting Policy Choice

    Institute of Scientific and Technical Information of China (English)

    季春花

    2014-01-01

    This paper takes the manufacturing industry as an example, through the choice of accounting policies of tax plan-ning based on the premise, On the premise of not disturbing the normal operation, achieve to the goal of minimizing the tax burden, reduce the enterprises effectively in the income tax burden, reduce the cost of enterprises, improve the economic effi-ciency of enterprises is very important.%以制造业为例,基于会计政策选择的纳税筹划,在不妨碍正常经营的前提下,达到税负最小化的目标,有效地减轻企业所得税的税负,降低企业的成本,对提高企业的经济效益具有非常重要的意义。

  11. 自主、选择与问责:英美基础教育的政策旨向%Autonomy, Choice, and Accountability:Analysis of Policies in Basic Education in US and UK

    Institute of Scientific and Technical Information of China (English)

    张晓峰

    2015-01-01

    An analysis of policies in basic education in US and UK revealed three common themes, i.e., school autonomy, school choice and educational accountability. These three core philosophies of educational policy are interconnected, laying the foundation of educational reform and development.%美、英两国都是教育发达国家,其教育政策的走向深刻影响着世界其他国家教育的发展.当前,美、英两国的教育政策体现出一些共同的旨向:落实学校自主权、尊重家长教育选择权以及强化绩效问责制.这三个方面相互之间并不是隔离的,而是密切联系在一起,共同推动着教育的革新与进步.

  12. Forecasting Performance in Organizations: An Application of Current-Value Human Resources Accounting. Final Report.

    Science.gov (United States)

    Pecorella, Patricia A.; And Others

    A methodology to describe current-value human resources accounting (HRA) was developed to aid management in decision making and provide information about the effects of organizational policies and practices on the value of the organizations' human resources. A two-phase activity was designed to investigate the nature of the relationship between…

  13. Design Accountability

    DEFF Research Database (Denmark)

    Koskinen, Ilpo; Krogh, Peter

    2015-01-01

    design research is that where classical research is interested in singling out a particular aspect and exploring it in depth, design practice is characterized by balancing numerous concerns in a heterogenous and occasionally paradoxical product. It is on this basis the notion of design accountability...

  14. 注册会计师视角下的生态补偿机制与政策设计研究%Ecological Compensation Standard and Policy Design Research under the Perspective of Accounting

    Institute of Scientific and Technical Information of China (English)

    袁广达; 袁玮; 孙振

    2012-01-01

    生态补偿机制的建立涉及到两个互为关联的关键性问题,即生态补偿标准的确定机制和生态补偿执行机制。对上述两方面生态管理政策设计,关乎生态补偿效应和补偿政策的效率与公平。本文基于环境会计的研究视角,讨论了生态环境活动的经济属性和会计方法的可能嵌入,进而从理论上设计了生态补偿政策框架。本文认为,生态补偿政策的建立应本着可持续发展理论,将环境信息与会计信息进行集成,通过对环境生态环境破坏程度和造成价值损害程度及其影响因素进行技术分类和财务分析与审计测试,运用数理统计方法,将灰色多层次综合评判与模糊综合评价相结合,建立生态污染等级和经济损失等级的数量函数,确定综合评价模型和价值补偿标准。同时,建立以社会中介的注册环境会计师为中心,以政府监管、司法裁决、相关部门协助执行为辅助手段市场化的生态补偿执行机制,确保生态补偿机制得到执行。%The establishment of ecological compensation mechanism involves two vital problems that are correlative with each other, namely ecological compensation standard and compensation implementation mechanism. The policy design of the ecological management is involved in the efficiency and fair of ecological compensation effect and ecological compensation policy. This essay discusses the economic attribute of the ecological environment activities and the possible embedded accounting methods under the perspective of environmental accounting, theoretically designing the framework of ecological compensation policy. The establishment of ecological compensation mechanism should depend on the theory of sustainable development, intergrating environmental information into accounting information ,putting technological diversification, financial analysis and auditing test through evaluating the extent to which

  15. The ethics of creative accounting: Some Spanish evidence

    OpenAIRE

    Amat, Oriol; Blake, John; Oliveras, Ester

    2000-01-01

    'Creative accounting' involves accountants in making accounting policy choices or manipulating transactions in such a way as to give the impression in the accounts that they prefer. While regarded as unethical by most observers, a defence of creative accounting can be based on the ability of the users of accounts to identify bias in accounting policy choices and make appropriate adjustments. In this paper we take the example of the Barcelona Football Club where the club management made three ...

  16. Mathematical modeling of stress-strain state of the system HPP building - soil base with account for the phased construction of the building

    Directory of Open Access Journals (Sweden)

    Orekhov Vyacheslav Valentinovich

    Full Text Available The interaction process of a power plant building with the soil base is studied basing on mathematical modeling of the construction process of Kambarata-2 HPP, taking into account the excavation of foundation pit, the concreting schedule of the building construction, the HPP units putting into operation and territory planning. Mathematical modeling of stress-strain state of the system “power plant - soil base” in the process of construction was performed by using the computer program “Zemlya” (the Earth, which implements the method of finite elements. Such a behavior of soil was described using elastoplastic soil model, the parameters of which were determined from the results of the triaxial tests. As shown by the results of the research, the continuous change of settlement, slope, deflection and torsion of the bottom plate and accordingly change of stressed-strained state of power plant are noted during the construction process. The installed HPP construction schedule, starting from the construction of the first block and the adjacent mounting platform, is leading to the formation of initial roll of bottom plate to the path of the mounting pad. In the process of further construction of powerhouse, up to the 29th phase of construction (out of 40, a steady increase in its subsidence (maximum values of about 4.5 cm is noted. Filling of foundation pit hollows and territorial planning of the construction area lead to drastic situation. In this case, as a territory planning points exceeded the relief, the plastic deformation in the soil evolves, resulting in significant subsidence of the bottom plate under the first block (up to 7.4 cm. As a result, the additional subsidence of the soil of bottom plate edges lead to the large vertical movement in relation to its central part and it is bent around the X axis, resulting in a large horizontal tensile stress values of Sz (up to 2.17 MPa in the constructive elements of the upper part of the

  17. Securing data accountability in decentralized systems

    NARCIS (Netherlands)

    Corin, Ricardo; Galindo, David; Hoepman, Jaap-Henk

    2006-01-01

    We consider a decentralized setting in which agents exchange data along with usage policies. Agents may violate the intended usage policies, although later on auditing authorities may verify the agents’ data accountability with respect to the intended policies. Using timestamping and signature schem

  18. AMERICAN ACCOUNTING

    Directory of Open Access Journals (Sweden)

    Mihaela Onica

    2005-01-01

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

  19. 考虑个体保单风险特征的最优奖惩系统%Optimal Bonus-malus Systems Accounting for Risk Characteristics of Individual Policies

    Institute of Scientific and Technical Information of China (English)

    孟生旺

    2013-01-01

    BMS is widely used in aotu insurance.The paper first discusses the optimal BMS and its properties under the Poisson-Gamma assumption.Then under the assumption that the claim frequency of a policyholder follows Binomial distribution and one parameter of the Binomial distribution is varying according to Beta distribution,the paper establishes an optimal bonus-malus system that can account for prior information of individual policies.The prior information can be introduced to the optimal bonus-malus system by generalized linear model.Under the assumption that the claim frequency of a policyholder follows Negative Binomial distribution and one parameter of the Negative Binomial is Beta distributed,another optimal bolus-malus system accounting for prior information of individual policies is established.The properties and applications of these optimal bonus-malus systems are also discussed.%奖惩系统在汽车保险中的应用非常普遍.论文首先介绍和讨论了泊松-伽马假设下的最优奖惩系统及其性质;其次在假设个体保单的索赔频率服从二项分布,而二项分布的一个参数服从贝塔分布的条件下,建立了一种考虑个体保单风险特征信息的最优奖惩系统,其中风险特征信息可以通过广义线性模型的形式引入奖惩系统;然后在假设个体保单的索赔频率服从负二项分布,而负二项分布的一个参数服从贝塔分布的条件下,建立了另一个最优奖惩系统;最后讨论了这两个奖惩系统的性质和应用.

  20. Infrastrukturel Accountability

    DEFF Research Database (Denmark)

    Ubbesen, Morten Bonde

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

  1. 76 FR 17191 - Staff Accounting Bulletin No. 114

    Science.gov (United States)

    2011-03-28

    ... those prescribing disclosures that explain, modify or supplement the accounting measurements... which material revenues or expenses are recorded; and Significant accounting policies and measurement... March 28, 2011 Part II Securities and Exchange Commission 17 CFR Part 211 Staff Accounting Bulletin...

  2. An Empirical Analysis of the Accounting Policy Option and Tax Planning%会计政策选择与企业税务筹划的实证分析

    Institute of Scientific and Technical Information of China (English)

    方东霖; 陈华

    2015-01-01

    The correlation relationship exits between the tax planning and the accounting policy option. In this paper, we select the actual income tax burden ETR as the dependent variable, the amount of impairment of assets, depreciation of fixed assets and inventory valuation method as the independent variable, adopt the data of Shanghai Stock Exchange all A-share listed companies in 2013 by some associated processing as the sample data, conduct a correlation analysis and regression analysis and draw a conclusion in the end. Then we take some further expansion analysis for these conclusions and point out its limitations.%理论上会计政策选择与企业税务筹划之间的存在相关性关系.本文选取实际所得税税负ETR作为应变量、资产减值准备额、固定资产折旧额和存货计价方法作为自变量,采用2013年上海证券交易所全部A股上市公司数据并进行相关处理后作为样本数据,进行了相关系数分析和回归分析,得出实证结论. 接下来还对这些实证分析结论做进一步的拓展分析,并指出其局限性.

  3. 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

  4. 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)

  5. Transcriptional regulation of the redD transcriptional activator gene accounts for growth-phase-dependent production of the antibiotic undecylprodigiosin in Streptomyces coelicolor A3(2)

    NARCIS (Netherlands)

    Takano, E.; Gramajo, H.C.; Strauch, E.; White, J.; Bibb, M.J.

    1992-01-01

    Transcription of redD, the activator gene required for production of the red-pigmented antibiotic undecylprodigiosin by Streptomyces coelicolor A3(2), showed a dramatic increase during the transition from exponential to stationary phase. The increase in redD expression was followed by transcription

  6. Design for the Assessment and Policy Analysis of the Education Satellite Communications Demonstration. Phase 2 Final Report.

    Science.gov (United States)

    Syracuse Univ. Research Corp., NY. Educational Policy Research Center.

    The overall goal of the Education Satellite Communications Demonstration is to design a framework for the analysis of the potential utility of satellites to education in this country. Within this framework, Phase 2 sought to identify research which would be clearly related to educational goals that might be worthy of attainment. The entire…

  7. The OECD as Pivot of the Emerging Global Educational Accountability Regime: How Accountable Are the Accountants?

    Science.gov (United States)

    Meyer, Heinz-Dieter

    2014-01-01

    Background/Context: PISA has catapulted the OECD- an organization whose mission is the global growth of market economies-to a central role in international education policy making, rivaling and sometimes outdoing the various national governments in influence. While claiming scientific evidence as the basis for the accountability regime it…

  8. 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.

  9. 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.

  10. 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 Publ...

  11. Features of accounting organization of innovative banking products

    OpenAIRE

    V.P. Matvienko; L.A. Zavodovska

    2015-01-01

    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 attenti...

  12. INTERPRETATION, COPING & ACCOUNTABILITY IN SOCIAL ACCOUNTING

    OpenAIRE

    Lehman, Glen

    2013-01-01

    Many accountants and accounting theorists believe that objective accounts of the external world are possible. This paper critiques such arguments via an examination of the ethical assumptions underpinning social and environmental accounting. In the early 1990s, David Solomons and Tony Tinker debated the idea that accounting was a fair, just and neutral means to represent reality. On the one hand, Tinker argued that accounting reports are simply artificial constructions and are not objectiv...

  13. 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...

  14. 77 FR 69422 - Cost Accounting Standards: Revision of the Exemption From Cost Accounting Standards for Contracts...

    Science.gov (United States)

    2012-11-19

    ... BUDGET Office of Federal Procurement Policy 48 CFR Part 9903 Cost Accounting Standards: Revision of the Exemption From Cost Accounting Standards for Contracts and Subcontracts for the Acquisition of Commercial... Accounting Standards (CAS) Board. ACTION: Proposed rule. SUMMARY: The OFPP and CAS Board invite...

  15. 76 FR 61660 - Cost Accounting Standards: Clarification of the Exemption From Cost Accounting Standards for Firm...

    Science.gov (United States)

    2011-10-05

    ... Cost Accounting Standards.'' Included in the provision was a revision to paragraph (2)(B) of Section 26... Accounting Standards by covered Government contractors and subcontractors, consistent with the provisions of... BUDGET Office of Federal Procurement Policy 48 CFR Part 9903 Cost Accounting Standards: Clarification...

  16. 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…

  17. National accounts of subjective well-being.

    Science.gov (United States)

    Diener, Ed; Oishi, Shigehiro; Lucas, Richard E

    2015-04-01

    Diener (2000) proposed that National Accounts of Well-Being be created to complement existing economic and social indicators that reflect the quality of life in nations. These national accounts can provide valuable information to policymakers and other leaders. Systematic measurement of subjective well-being provides novel information about the quality of life in societies, and it allows for the accumulation of detailed information regarding the circumstances that are associated with high subjective well-being. Thus, accounts of subjective well-being can help decision makers evaluate policies that improve societies beyond economic development. Progress with well-being accounts has been notable: Prestigious scientific and international institutions have recommended the creation of such national accounts, and these recommendations have been adopted in some form in over 40 nations. In addition, increasing research into policy-relevant questions reveals the importance of the accounts for policy. Psychologists can enlarge their role in the formulation and adoption of policies by actively studying and using accounts of subjective well-being to evaluate and support the policies they believe are needed.

  18. Epizootiology, laboratory and virulence analyses during the emergency phase of the African swine fever eradication program in Brazil in 1978: a historic account

    Directory of Open Access Journals (Sweden)

    Tânia Maria de Paula Lyra

    2015-08-01

    Full Text Available After the first African swine fever (ASF outbreak occurred in Brazil in 1978, an official laboratory for ASF diagnosis (ASFDL was established. The current work reviews the efforts of the laboratory team to define an ASF diagnosis during the emergency phase of the ASF Eradication Program. From June to December 1978, 3,803 samples of pig tissue, blood and serum were analyzed. ASFDL first isolated the ASF virus (ASFV from pig tissue samples from the Teresópolis municipality in the Brazilian state of Rio de Janeiro. During the first two months, ASFV was isolated from 130 of 320 (40.62% pig samples analyzed by haemadsorption (HAD, indicating that the outbreak had reached 96 of 214 municipalities surveyed throughout the country in that period. The distribution of positive ASFV samples indicated the potential route of virus dispersal. Because of the rapidity of the actions implemented against ASF, the number of ASFV positive samples decreased from 48.36% in June to 33.53% in July, and then to 0% in August 1978. In parallel, ASFV antibody detection increased from 17.89% in June to 52.04% in August 1978. In the state of Paraná, a comparison of ASFV isolates with descriptions of the disease, and a rapid decrease in mortality rates suggested the occurrence of a low or moderate virulence ASFV strain. Establishment of ASFDL was crucial for the program, which eradicated ASFV from the country within six years of the first outbreak. Advances in cellular and molecular biology corroborated pioneer studies regarding ASFV virulence, and have highlighted the importance of establishing and maintaining secure measures to prevent ASFV reintroduction to the country. Information on virulence heterogeneity in ASFV populations during outbreaks provided a paramount tool for the adoption of eradication best practices

  19. 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.

  20. Climate policy decisions require policy-based lifecycle analysis.

    Science.gov (United States)

    Bento, Antonio M; Klotz, Richard

    2014-05-20

    Lifecycle analysis (LCA) metrics of greenhouse gas emissions are increasingly being used to select technologies supported by climate policy. However, LCAs typically evaluate the emissions associated with a technology or product, not the impacts of policies. Here, we show that policies supporting the same technology can lead to dramatically different emissions impacts per unit of technology added, due to multimarket responses to the policy. Using a policy-based consequential LCA, we find that the lifecycle emissions impacts of four US biofuel policies range from a reduction of 16.1 gCO2e to an increase of 24.0 gCO2e per MJ corn ethanol added by the policy. The differences between these results and representative technology-based LCA measures, which do not account for the policy instrument driving the expansion in the technology, illustrate the need for policy-based LCA measures when informing policy decision making.

  1. 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…

  2. The effects of shellfish fishery on the ecosystems of the Dutch Wadden Sea and Oosterschelde : final report on the second phase of the scientific evaluation of the Dutch shellfish fishery policy (EVA II)

    NARCIS (Netherlands)

    Ens, B.J.; Smaal, A.C.; Vlas, de J.

    2004-01-01

    This publication summarises the findings of the scientific research projects carried out as part of EVA II, the second phase in the evaluation of shellfish fisheries policy in the Zeeland Delta and the Wadden Sea, and relates these findings to other studies on the ecological effects of shellfish fis

  3. Quantum chemical approach in the description of the amphiphile clusterization at the air/liquid and liquid/liquid interfaces with phase nature accounting. I. Aliphatic normal alcohols at the air/water interface.

    Science.gov (United States)

    Vysotsky, Yuri B; Belyaeva, Elena A; Kartashynska, Elena S; Fainerman, Valentine B; Smirnova, Natalia A

    2015-02-19

    A new model based on the quantum chemical approach is proposed to describe structural and thermodynamic parameters of clusterization for substituted alkanes at the air/liquid and liquid/liquid interfaces. The new model by the authors, unlike the previous one, proposes an explicit account of the liquid phase (phases) influence on the parameters of monomers, clusters and monolayers of substituted alkanes at the regarded interface. The calculations were carried out in the frameworks of the quantum chemical semiempirical PM3 method (Mopac 2012), using the COSMO procedure. The new model was tested in the calculations of the clusterization parameters of fatty alcohols under the standard conditions at the air/water interface. The enthalpy, Gibbs' energy and absolute entropy of formation for alcohol monomers alongside with clusterization parameters for the cluster series including the monolayer at air/water interface were calculated. In our calculations the sinkage of monomers, molecules in clusters and monolayers was varied from 1 up to 5 methylene groups. Thermodynamic parameters calculated using the proposed model for the alcohol monolayers are in a good agreement with the corresponding experimental data. However, the proposed model cannot define the most energetically preferable immersion of the monolayer molecules in the water phase.

  4. 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.

  5. EU Competition Policy Since 1990

    DEFF Research Database (Denmark)

    Bartalevich, Dzmitry

    2013-01-01

    In spite of the evidence of strong influence on the incorporation of policy provisions from the U.S. antitrust into the recent competition policy reforms in the European Union (EU), few considerable attempts have been made to analyze the influence of U.S. antitrust on EU competition policy...... reforms, carry out a comparative analysis between EU and U.S. competition policies, detect convergence or divergence, and account for the degree of convergence and for the relevant mechanisms triggering convergence. The main focus is on the analysis of anticartel enforcement policy, antimonopoly policy...

  6. Accounting Fundamentals for Non-Accountants

    Science.gov (United States)

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

  7. ACCOUNTING TREATMENTS USED FOR ACCOUNTING SERVICES PROVIDERS

    OpenAIRE

    ŢOGOE GRETI DANIELA; AVRAM MARIOARA; AVRAM COSTIN DANIEL

    2014-01-01

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

  8. Accounting: Accountants Need Verbal Skill Training

    Science.gov (United States)

    Whitaker, Bruce L.

    1978-01-01

    Verbal skills training is one aspect of accounting education not usually included in secondary and postsecondary accounting courses. The author discusses the need for verbal competency and methods of incorporating it into accounting courses, particularly a variation of the Keller plan of individualized instruction. (MF)

  9. 76 FR 53377 - Cost Accounting Standards; Allocation of Home Office Expenses to Segments

    Science.gov (United States)

    2011-08-26

    ... BUDGET Office of Federal Procurement Policy 48 CFR Part 9904 Cost Accounting Standards; Allocation of... Procurement Policy (OFPP), Cost Accounting Standards Board (Board). ACTION: Notice of Discontinuation of Rulemaking. SUMMARY: The Office of Federal Procurement Policy (OFPP), Cost Accounting Standards (CAS)...

  10. 78 FR 42945 - Health Information Technology Policy Committee Vacancy

    Science.gov (United States)

    2013-07-18

    ... From the Federal Register Online via the Government Publishing Office GOVERNMENT ACCOUNTABILITY OFFICE Health Information Technology Policy Committee Vacancy AGENCY: Government Accountability Office... Reinvestment Act of 2009 (ARRA) established the Health Information Technology Policy Committee (Health...

  11. 77 FR 27774 - Health Information Technology Policy Committee Vacancy

    Science.gov (United States)

    2012-05-11

    ... From the Federal Register Online via the Government Publishing Office GOVERNMENT ACCOUNTABILITY OFFICE Health Information Technology Policy Committee Vacancy AGENCY: Government Accountability Office... Reinvestment Act of 2009 (ARRA) established the Health Information Technology Policy Committee (Health...

  12. ACCOUNTING TREATMENTS USED FOR ACCOUNTING SERVICES PROVIDERS

    Directory of Open Access Journals (Sweden)

    ŢOGOE GRETI DANIELA

    2014-08-01

    Full Text Available The theme of our research is the ways of keeping accounting entities that are the object of the provision of services in the accounting profession. This paper aims to achieve a parallel between the ways of organizing financial records - accounting provided by freelancers and companies with activity in the financial - accounting. The first step in our scientific research is to establish objectives chosen area of scientific knowledge. Our scientific approach seeks to explain through a thorough and detailed approach as different sides (conceptual and practical looking projections of accounting issues related to regulatory developments and practices in the field. This paper addresses various concepts, accounting treatments, and books and accounting documents used both freelancers in providing accounting services and legal persons authorized accounting profession. In terms of methodology and research perspective, the whole scientific approach combined with quantitative and qualitative research theoretical perspective (descriptive-conceptual with practice perspective (empirical analyzing the main contributions of various authors (Romanian and foreign to knowledge in the field. Following the survey believe that the amendments to the national legislation will support entities providing accounting services, by cutting red tape on Administrative Burdens, and consequently will increase profitability and increase service quality.

  13. 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.

  14. 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.

  15. 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.

  16. 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.

  17. 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…

  18. 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 t

  19. Delphi Accounts Receivable Module -

    Data.gov (United States)

    Department of Transportation — Delphi accounts receivable module contains the following data elements, but are not limited to customer information, cash receipts, line of accounting details, bill...

  20. 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.

  1. 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...

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

    OpenAIRE

    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...

  3. Public Sector Accounting - An Interdisciplinary Field Involving Accounting, Economics, and Jurisprudence

    OpenAIRE

    Ryosuke Tao

    2012-01-01

    Public sector accounting has recently been improved. Currently, there are requirements to disclose stock information in addition to the flow information presented in budget statements or accounts statements. Public sectors have prepared and disclosed their financial statements (including balance sheets and income statements) based on business accounting approaches. Moreover, as a matter of policy, the government tends to prepare and disclose cost information along with the financial statement...

  4. A Harmonious Accounting Duo?

    Science.gov (United States)

    Schapperle, Robert F.; Hardiman, Patrick F.

    1992-01-01

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

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

    OpenAIRE

    Manea Marinela-Daniela

    2011-01-01

    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 ...

  6. Fair value accounting

    OpenAIRE

    Shamkuts, Volha, 1977-

    2010-01-01

    The thesis is devoted to fair value accounting. Fair value accounting implies that assets and liabilities get measured and reported in firm´s financial statements at their market value. The purpose of the thesis is to analyze the conceptual foundations of fair value accounting. The thesis is organized in the following way. First, origins and development of fair value accounting are discussed. Second, overview of fair value accounting is presented. The overview includes de...

  7. Assessing in financial account

    OpenAIRE

    VACKOVÁ, Lenka

    2011-01-01

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

  8. 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.

  9. 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...

  10. Teachers in Early Childhood Policy

    Science.gov (United States)

    Kilderry, Anna

    2014-01-01

    This paper examines teacher accountability and authority in early childhood policy. It reports on data from a study that investigated the influences affecting early childhood teacher decision-making at the preschool level in Victoria, Australia. Using a question raised by Ball "Where are the teachers in all this [policy]?" provided a…

  11. Accountability in Health Care

    DEFF Research Database (Denmark)

    Vrangbæk, Karsten; Byrkjeflot, Haldor

    2016-01-01

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

  12. Accounting for the water impacts of ethanol production

    Energy Technology Data Exchange (ETDEWEB)

    Fingerman, Kevin R; Torn, Margaret S; Kammen, Daniel M [Energy and Resources Group, University of California, Berkeley, 310 Barrows Hall, Berkeley, CA 94720-3050 (United States); O' Hare, Michael H, E-mail: kfingerman@berkeley.ed [Goldman School of Public Policy, University of California, Berkeley, 2607 Hearst Avenue, Berkeley, CA 94720-7320 (United States)

    2010-01-15

    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.

  13. 货币政策、会计稳健性与企业R & D投资--基于沪深A股上市公司的经验证据%Monetary policy,Accounting Conservatism and Corporate R & D Investment-Based on the Empirical Evidence of Shanghai and Shenzhen A-share Listed Companies

    Institute of Scientific and Technical Information of China (English)

    刘胜强; 常武斌

    2016-01-01

    文章以2007-2014年已披露R&D支出的沪深A股上市公司为样本,实证检验了货币政策、会计稳健性与企业R&D投资之间的关系。结果发现:我国上市公司会计信息总体较为稳健,并且在货币政策紧缩阶段会计稳健性更高;会计稳健性与企业R&D投资显著负相关,这种负相关关系在民营企业中更为明显;进一步研究发现,紧缩的货币政策可以通过会计稳健性来间接影响微观企业R&D投资行为,与国有企业相比,货币政策的这种作用在民营企业中更显著。%Based on the panel data of R&D investment of Shanghai and Shenzhen A-shares listed companies revealed in their financial statements from 2007 to 2014,this paper empirically tests the relationship between monetary policy,accounting con⁃servatism and corporate R&D investment. The results show that the overall accounting information of Chinese listed companies is relatively robust and more stable in the stage of tight monetary policy. There is a significant negative relationship between ac⁃counting conservatism and corporate R&D investment and this negative relationship between them in private enterprises is more obvious. The further study finds that,tight monetary policy can indirectly affect the microscopic corporate R&D invest⁃ment behavior through the accounting conservatism. Compared with the state-owned enterprises,the effect of monetary policy is more significant in the private enterprises.

  14. OPINIONSCONCERNINGTHE ORGANIZATIONOF STANDARD COSTS ACCOUNTANCY

    Directory of Open Access Journals (Sweden)

    Ion Ionescu

    2015-10-01

    Full Text Available The main purpose of this research is to present a way for organizing the accountancy under the conditions of applying the method of standard costs, such that to allow both the registration of standard and effective costs and the separate registration of the deviations from standard costs. Making some pertinent and performance decisions is mainly influenced by the quality of the information provided to managers and by the promptitude they are sent. This desiderate is not possible if using classical methods for calculating costs, reason for which it is mandatory to organize and implement a managerial accountancy, based on using a modern method, namely the method of standard costs. The main implications of this method consist of establishing a pertinent cost, orientated towards the entity management, regardless the activity domain where it is implemented. The carried out study concerns only one of the phases performed for applying the method of standard cost, respectively the organization of the standard costs accountancy.

  15. COMPUTER-ASSISTED ACCOUNTING

    Directory of Open Access Journals (Sweden)

    SORIN-CIPRIAN TEIUŞAN

    2009-01-01

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

  16. ACCOUNTING AUTOMATIONS RISKS

    OpenAIRE

    Муравський, В. В.; Хома, Н. Г.

    2015-01-01

    Accountant accepts active voice in organization of the automated account in the conditions of the informative systems introduction in enterprise activity. Effective accounting automation needs identification and warning of organizational risks. Authors researched, classified and generalized the risks of introduction of the informative accounting systems. The ways of liquidation of the organizational risks sources andminimization of their consequences are gives. The method of the effective con...

  17. TIME MANAGEMENT FOR ACCOUNTANTS

    Directory of Open Access Journals (Sweden)

    Cristina Elena BIGIOI

    2016-06-01

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

  18. Making Collaborative Innovation Accountable

    DEFF Research Database (Denmark)

    Sørensen, Eva

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

  19. Accounting Education in Crisis

    Science.gov (United States)

    Turner, Karen F.; Reed, Ronald O.; Greiman, Janel

    2011-01-01

    Almost on a daily basis new accounting rules and laws are put into use, creating information that must be known and learned by the accounting faculty and then introduced to and understood by the accounting student. Even with the 150 hours of education now required for CPA licensure, it is impossible to teach and learn all there is to learn. Over…

  20. Intelligent Accountability in Education

    Science.gov (United States)

    O'Neill, Onora

    2013-01-01

    Systems of accountability are "second order" ways of using evidence of the standard to which "first order" tasks are carried out for a great variety of purposes. However, more accountability is not always better, and processes of holding to account can impose high costs without securing substantial benefits. At their worst,…

  1. Automated Accounting. Instructor Guide.

    Science.gov (United States)

    Moses, Duane R.

    This curriculum guide was developed to assist business instructors using Dac Easy Accounting College Edition Version 2.0 software in their accounting programs. The module consists of four units containing assignment sheets and job sheets designed to enable students to master competencies identified in the area of automated accounting. The first…

  2. The Accounting Capstone Problem

    Science.gov (United States)

    Elrod, Henry; Norris, J. T.

    2012-01-01

    Capstone courses in accounting programs bring students experiences integrating across the curriculum (University of Washington, 2005) and offer unique (Sanyal, 2003) and transformative experiences (Sill, Harward, & Cooper, 2009). Students take many accounting courses without preparing complete sets of financial statements. Accountants not only…

  3. Cash Advance Accounting: Accounting Regulations and Practices

    Directory of Open Access Journals (Sweden)

    Aristita Rotila

    2012-12-01

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

  4. The Responsibilities of Accountants

    OpenAIRE

    Ronald F Duska

    2005-01-01

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

  5. The image of accountants

    DEFF Research Database (Denmark)

    Baldvinsdottir, Gudrun; Burns, John; Nørreklit, Hanne

    2009-01-01

    Purpose - The aim of this paper is to investigate the extent to which a profound change in the image of accountants can be seen in the discourse used in accounting software adverts that have appeared in the professional publications of the Chartered Institute of Management Accountants over the last...... four decades. Design/methodology/approach - Methodologically, the paper draws from Barthes' work on the rhetoric of images and Giddens' work on modernity. By looking at accounting software adverts, an attempt is made to investigate the image of the accountant produced by the discourse of the adverts......, and whether the image produced reflects a wide social change in society. Findings - It was found that in the 1970s and the 1980s the accountant was constructed as a responsible and rational person. In the 1990s, the accountant was presented as an instructed action man. However, in a recent advert...

  6. PARADIGM OF ACCOUNTING CHANGE

    Directory of Open Access Journals (Sweden)

    Constanta Iacob

    2016-12-01

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

  7. 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...

  8. Accounting: "Balancing Out" the Accounting Program.

    Science.gov (United States)

    Babcock, Coleen

    1979-01-01

    The vocational accounting laboratory is a viable, meaningful educational experience for high school seniors, due to the uniqueness of its educational approach and the direct involvement of the professional and business community. A balance of experiences is provided to match individual needs and goals of students. (CT)

  9. Accounting Information Disclosure and Dividend Policy from the Perspective of Financial Repression%金融抑制论视角下的会计信息披露与股利政策

    Institute of Scientific and Technical Information of China (English)

    郭露; 范德维; 戴志敏

    2013-01-01

    Accounting information disclosure system and the dividend distribution system as two important systems of securi-ties market, have a key role in promoting the development of the securities market. Compared with the developed countries, these two major systems in China did not play an effective role. Some problems exist, for example, listed companies conceal important adverse information and dividend distribution is formalized. This article regards financial repression theory as the guiding ideology, the relationship between accounting information disclosure and dividend distribution as the object of study, to demonstrate a positive correlation between them from the assumption of free financial markets and from a theoretical study;then the paper uses two indicators of accounting information disclosure index and the dividend payout ratio for empirical analy-sis of their relationship,and points out that in practice both are in isolation and there is no contact. Finally,with financial re-pression theory, the paper points out the reasons for the difference of theory and empirical analysis. There exists financial re-pression in China's securities market,as an exogenous variable,which affects the background environment of the dividend dis-tribution and the information disclosure, thereby, destroys the equilibrium relationship between two and the correlation also disappears.%会计信息披露制度和股利分配制度作为证券市场两大重要制度,对促进证券市场的发展具有关键的作用,与发达国家证券市场相比,我国该两大制度并没有发挥出有效的作用,上市公司隐瞒重大不利信息以及股利分配形式化等问题普遍存在。本文以金融抑制论作为指导思想,以会计信息披露和股利分配两者之间的关系作为研究对象,在自由金融市场假设前提下,从理论研究出发论证了两者之间存在显著的正相关性;接着又运用会计信息披露指数和股利支付

  10. Policy Problematization

    Science.gov (United States)

    Webb, P. Taylor

    2014-01-01

    This article places Michel Foucault's concept of "problematization" in relation to educational policy research. My goal is to examine a key assumption of policy related to "solving problems" through such technologies. I discuss the potential problematization has to alter conceptions of policy research; and, through this…

  11. 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.

  12. 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.

  13. 2013 Asia-Pacific Education Research Institutes Network (ERI-Net) Regional Study on Transversal Competencies in Education Policy & Practice (Phase I). Regional Synthesis Report

    Science.gov (United States)

    Yoko, Satoko

    2015-01-01

    This report provides an understanding of how transversal competencies are viewed, implemented, and adapted in education policy and curriculum across the Asia-Pacific region. The publication consolidates the results of ten country studies carried out in 2013-2014 in ten countries and economies of the Asia-Pacific region, including: Australia; China…

  14. Water Accounting from Ungauged Basins

    Science.gov (United States)

    Bastiaanssen, W. G.; Savenije, H.

    2014-12-01

    Water scarcity is increasing globally. This requires a more accurate management of the water resources at river basin scale and understanding of withdrawals and return flows; both naturally and man-induced. Many basins and their tributaries are, however, ungauged or poorly gauged. This hampers sound planning and monitoring processes. While certain countries have developed clear guidelines and policies on data observatories and data sharing, other countries and their basin organization still have to start on developing data democracies. Water accounting quantifies flows, fluxes, stocks and consumptive use pertaining to every land use class in a river basin. The objective is to derive a knowledge base with certain minimum information that facilitates decision making. Water Accounting Plus (WA+) is a new method for water resources assessment reporting (www.wateraccounting.org). While the PUB framework has yielded several deterministic models for flow prediction, WA+ utilizes remote sensing data of rainfall, evaporation (including soil, water, vegetation and interception evaporation), soil moisture, water levels, land use and biomass production. Examples will be demonstrated that show how remote sensing and hydrological models can be smartly integrated for generating all the required input data into WA+. A standard water accounting system for all basins in the world - with a special emphasis on data scarce regions - is under development. First results of using remote sensing measurements and hydrological modeling as an alternative to expensive field data sets, will be presented and discussed.

  15. 78 FR 40665 - Cost Accounting Standards: CAS 413 Pension Adjustments for Extraordinary Events

    Science.gov (United States)

    2013-07-08

    ... BUDGET Office of Federal Procurement Policy 48 CFR Part 9904 Cost Accounting Standards: CAS 413 Pension Adjustments for Extraordinary Events AGENCY: Cost Accounting Standards Board, Office of Federal Procurement... Policy (OFPP), Cost Accounting Standards (CAS) Board, is conducting fact-finding for the development of...

  16. 76 FR 79545 - Cost Accounting Standards: Change to the CAS Applicability Threshold for the Inflation Adjustment...

    Science.gov (United States)

    2011-12-22

    ... BUDGET Office of Federal Procurement Policy 48 CFR Parts 9901 and 9903 Cost Accounting Standards: Change... Accounting Standards Board. ACTION: Final rule. SUMMARY: The Office of Federal Procurement Policy (OFPP), Cost Accounting Standards (CAS) Board (Board), has adopted, without change from the interim rule,...

  17. 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.

  18. 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...

  19. Accountability and opposition to globalization in international assemblies

    DEFF Research Database (Denmark)

    De Wilde, Pieter; Junk, Wiebke Marie; Palmtag, Tabea

    2016-01-01

    Parliament account for this observed difference. Should further research confirm these initial findings, advocates of a global democratic parliament may find that an empowered democratic World Parliament would support less cosmopolitan policies than the current United Nations General Assembly....

  20. Accounting for Quality

    DEFF Research Database (Denmark)

    Pflueger, Dane

    2015-01-01

    Background Accounting-that is, standardized measurement, public reporting, performance evaluation and managerial control-is commonly seen to provide the core infrastructure for quality improvement in healthcare. Yet, accounting successfully for quality has been a problematic endeavor, often......, 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...... 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...

  1. Goals and Psychological Accounting

    DEFF Research Database (Denmark)

    Koch, Alexander Karl; Nafziger, Julia

    -induced reference points make substandard performance psychologically painful and motivate the individual to stick to his goals. How strong the commitment to goals is depends on the type of psychological account. We provide conditions when it is optimal to evaluate goals in narrow accounts. The key intuition......We model how people formulate and evaluate goals to overcome self-control problems. People often attempt to regulate their behavior by evaluating goal-related outcomes separately (in narrow psychological accounts) rather than jointly (in a broad account). To explain this evidence, our theory...... of endogenous narrow or broad psychological accounts combines insights from the literatures on goals and mental accounting with models of expectations-based reference-dependent preferences. By formulating goals the individual creates expectations that induce reference points for task outcomes. These goal...

  2. Emerging accounting trends accounting for leases.

    Science.gov (United States)

    Valletta, Robert; Huggins, Brian

    2010-12-01

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

  3. 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.

  4. 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

  5. Administrative agency implementation of the National Environmental Policy Act of 1969: a conceptual framework for explaining differential response

    Energy Technology Data Exchange (ETDEWEB)

    Wichelman, A.F.

    1976-04-01

    The National Environmental Policy Act of 1969 (NEPA) directs Federal agencies to interpret and administer ''to the fullest possible extent'' their policies and regulations in accordance with its policy statement, making environmental protection part of the mandate of each Federal agency. NEPA also instructs the agencies to use systematic, interdisciplinary methodologies in environmental impact studies, and to improve the techniques through which they take into account environmental values in their planning and decision-making activities. The results of exploratory research that was designed to identify factors relevant to understanding how and why administrative agency response has varied are presented. A multi-phased conceptual framework was developed that identifies four general phases of implementation activity observed during the first 4/sup 1///sub 2/ years of the Act's operation and isolates the principal intervening variables associated with movement by an agency from one phase to another. The phases tend to occur as a progression, beginning with an ''Interpretive Phase'' and followed by a ''Formal Compliance Phase'' in which implementation activity focuses on putting the procedural and structural adaptations required to comply formally with the Act into effect. A third or ''Integrated Planning Phase'' follows. The final, or ''Programmatic Planning Phase'' integrates the formulation of proposed agency legislation, programs, policies, and regulations. (MCW)

  6. Deterrents to Accountability.

    Science.gov (United States)

    Hencley, Stephen P.

    This speech assesses potential deterrents to the implementation of accountability in education. The author divides these deterrents into (1) philosophical-ideological; humanist-behaviorist conflicts, individuality versus "techno-urban fascism," and accountability systems tied to the achievement of cognitive objectives at the lower end of Bloom's…

  7. The Choreography of Accountability

    Science.gov (United States)

    Webb, P. Taylor

    2006-01-01

    The prevailing performance discourse in education claims school improvements can be achieved through transparent accountability procedures. The article identifies how teachers generate performances of their work in order to satisfy accountability demands. By identifying sources of teachers' knowledge that produce choreographed performances, I…

  8. Accounting Faculty Internships

    Directory of Open Access Journals (Sweden)

    Jill Christopher

    2013-06-01

    Full Text Available Accounting professionals, business college accrediting bodies, and even accounting academics themselves acknowledge that there is a disconnect between academe and the rigors and requirements of the accounting profession. Among the suggestions proposed in the literature to reduce this gap is the faculty internship, where accounting faculty members work within the field as accountants. Heretofore, individual case studies report benefits of such internships that accrue to a variety of stakeholder groups beyond just the faculty intern and include the academic institution, students, and accounting profession through faculty internships. This research seeks wider support for these benefits. This descriptive study involved surveying a sample of accounting faculty members to get their opinions about the benefits and drawbacks of faculty internships, and to determine the level of use of faculty internships in accounting. In all, 128 usable responses were obtained, representing a 14.6% response rate. The results of this study reveal that although most faculty members acknowledge the benefits cited in the literature, too few take advantage of faculty internships.

  9. Bulgaria : Accounting and Auditing

    OpenAIRE

    World Bank

    2008-01-01

    An assessment of accounting and auditing practices in Bulgaria is a part of the World Bank and the International Monetary Fund (IMF) joint initiative on reports on the Observance of Standards and Codes (ROSC). The assessment focused on the strengths and weaknesses of the accounting and auditing environment that influences the quality of corporate financial reporting. It used the Internatio...

  10. Georgia : Accounting and Auditing

    OpenAIRE

    2007-01-01

    This report provides an assessment of accounting, financial reporting and auditing requirements and practices within the enterprise and financial sectors in Georgia. The report uses International Financial Reporting Standards (IFRS), International Standards on Auditing (ISA) and draws on international experience and good practices in the field of accounting and audit regulation, including in ...

  11. Internet accounting dictionaries

    DEFF Research Database (Denmark)

    Nielsen, Sandro; Mourier, Lise

    2005-01-01

    An examination of existing accounting dictionaries on the Internet reveals a general need for a new type of dictionary. In contrast to the dictionaries now accessible, the future accounting dictionaries should be designed as proper Internet dictionaries based on a functional approach so they can...

  12. Accounting as an Engine

    DEFF Research Database (Denmark)

    Revellino, Silvana; Mouritsen, Jan

    2015-01-01

    This paper explores the relationships between calculative practices and innovative activities. It investigates how calculative practices such as accounting develop knowledge that functions as an engine (MacKenzie, 2006) for innovation. This is an attempt at exploring the role of accounting through...

  13. PLATO IV Accountancy Index.

    Science.gov (United States)

    Pondy, Dorothy, Comp.

    The catalog was compiled to assist instructors in planning community college and university curricula using the 48 computer-assisted accountancy lessons available on PLATO IV (Programmed Logic for Automatic Teaching Operation) for first semester accounting courses. It contains information on lesson access, lists of acceptable abbreviations for…

  14. Public Accountancy Handbook.

    Science.gov (United States)

    New York State Education Dept., Albany. Office of the Professions.

    A reference guide to laws, rules, and regulations that govern public accountancy practice in New York State is presented. In addition to identifying licensing requirements/procedures for certified public accountants, general provisions of Title VIII of the Education Law are covered, along with state management, professional misconduct, and…

  15. Particularities of farm accounting

    Directory of Open Access Journals (Sweden)

    Lapteș, R.

    2012-01-01

    Full Text Available Nowadays, agriculture has become one of the most important fields of activity, significant funds being allotted within the EU budget to finance the European agriculture. In this context, organising the accounting of economic entities which carry out their activity in the agricultural sector has acquired new meanings. The goal of the present study is to bring into the light the particularities of the farm accounting on two levels: on the one hand, from the perspective of the international accounting referential and, on the other hand, in compliance with the national accounting regulations. The most important conclusion of this work is that, in post-1990 Romania, no interest was further manifested for the refinement of aspects specific to farm accounting.

  16. Accounting and strategising

    DEFF Research Database (Denmark)

    Jørgensen, Brian; Messner, Martin

    2010-01-01

    This paper explores the relationship between accounting and strategy in a context that is characterised by pluralistic demands and high uncertainty about outcomes. By way of an ethnographic field study in an R&D intensive company, we analyse new product development (NPD) projects and the way...... in which decisions and practices concerning these projects are accounted for. Building upon a practice theory perspective, we find that actors account for the appropriateness of NPD practices not only or primarily on the basis of accounting information, but also by "strategising", i.e. by mobilising...... different strategic objectives to which these practices are supposed to contribute. We argue that this has to do with the ambiguous demands on NPD and the limits of calculability inherent in NPD design decisions. At the same time, accounting information is not necessarily irrelevant in such a case; it can...

  17. [Family policy in Western Europe: a sociological reflection].

    Science.gov (United States)

    Dumon, W

    1987-01-01

    Family policy, a primarily European phenomenon including all governmental actions designed to maintain, support, or influence the structure and life of families, must be distinguished from measures intended for other purposes which merely impact upon the family. Family policy may concern legislative measures governing the formation and dissolution of households and marriages, or it may concern social transfers. The transfers may be monetary ones as in the tax, social security, and public assistance systems, or services such as child care made available to families. This article argues that recent changes in family policy in Western Europe tend to blur the distinction between family policy and a policy of family impact. 3 phases can be distinguished in development of family policy in Western Europe. The first, developed after World War II, involved economic and financial aid to families through tax benefits and family allowances; it was explicitly intended to safe guard the economic base of productive families. Next came nonmaterial assistance intended to increase the welfare of families through such measures as sex education and marriage preparation courses and centers for family therapy or marriage counseling. The final step was provision of services such as child care intended to substitute partially and temporarily for the family. In the 1960s and 1970s economic aid to families was criticized by feminists for perpetuating sexual stereotypes and by others for benefiting middle income and wealthy families more than the disadvantaged. The economic recession which began in the late 1970s, the diffusion of nontraditional household and family types, and the spectre of population decline due to very low birth rates have been important influences on family policy during the 1980s. Employment has become an issue in family policy for the first time, with feminists rejecting policy initiatives that would discourage female employment and other groups arguing that jobs

  18. 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

    ... purposes of the securities laws, any accounting principles established by a standard setting body that... April 25, 2003, the Commission issued a policy statement concluding that the Financial Accounting Standards Board (``FASB'') and its parent organization, the Financial Accounting Foundation...

  19. Evidence-based policy

    DEFF Research Database (Denmark)

    Vohnsen, Nina Holm

    2013-01-01

    A current ambition in welfare states as diverse as Denmark, the UK, and in the USA is to base political decision making on rigorous research (Cartwright et al 2009; Mulgan 2009; Bason 2010). Sound as this might seem the ambition has nevertheless been problematized by both policy-makers and the re......A current ambition in welfare states as diverse as Denmark, the UK, and in the USA is to base political decision making on rigorous research (Cartwright et al 2009; Mulgan 2009; Bason 2010). Sound as this might seem the ambition has nevertheless been problematized by both policy...... a full account, see Vohnsen 2011). These insights will be relevant for the anthropological researcher of legislative processes who wishes to move beyond a merely discursive approach to the study of policy and politics....

  20. A relação entre o conservadorismo contábil e os conflitos entre acionistas controladores e minoritários sobre as políticas de dividendos nas empresas brasileiras listadas na Bovespa The relation between accounting conservatism and conflicts on dividend policies between major and minor shareholders of Brazilian companies listed on Bovespa

    Directory of Open Access Journals (Sweden)

    Rosimeire Pimentel Gonzaga

    2009-08-01

    Full Text Available O principal objetivo deste trabalho foi buscar evidências empíricas quanto à relação do conservadorismo contábil com os conflitos sobre as políticas de dividendos entre acionistas minoritários e controladores nas companhias abertas listadas na Bovespa, compreendendo o período de 1995 a 2006. Os dados foram coletados no software Economática. Para o teste das hipóteses, usou-se regressão com dados em painel utilizando como proxies para conservadorismo contábil a medida baseada em accruals utilizada por Givoly e Hayn (2000 e a baseada no book-to-market proposta por Beaver e Ryan (2000. Os resultados encontrados corroboram os achados por Ahmed et al. (2002, indicando que há relação entre o conservadorismo contábil e os conflitos sobre as políticas de dividendos entre acionistas nas empresas da amostra. Porém, não é possível afirmar sobre tal relação quando a métrica de conservadorismo baseada em book-to-market é utilizada.The main objective of this study was to present empirical evidence on the relation between accounting conservatism and conflicts about dividend policies between majority and minority shareholders of Brazilian publicly traded companies listed on BOVESPA. Data for the period from 1995 to 2006 was retrieved from Economatica. To test the hypotheses, panel data regression was used with two proxies for accounting conservatism - the accrual-based measure used by Givoly and Hayn (2000 and the book-to-market-based measure proposed by Beaver and Ryan (2000. The results corroborate the findings by Ahmed et al. (2002, indicating a relation between accounting conservatism and conflicts about dividend policies between shareholders in the sample companies. The same cannot be affirmed, however, when the proxy based on book-to-market is employed.

  1. 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.

  2. The Association between Government Industrial Policies and Accounting Conservatism:Evidence from Key Software Enterprises with National Programming Layout%产业倾向性政策与会计稳健性--基于国家规划布局内重点软件企业的经验证据

    Institute of Scientific and Technical Information of China (English)

    连立帅; 陈超

    2016-01-01

    Utilizing the setting of the list of key software enterprises with national programming layout,we investigate the association between government industrial policies and accounting conservatism.To become one of key software enterprises with national programming layout can improve one’s financial environment,affect the lenders’decisions,and reveal a well prospective of the firm.Therefore,we argue that a firm which becomes one of key software enterprises tends to adopt less conservative accounting than before.After employing the method of propensity score matching to find that the sample,our results lend support to our hypothesis.Our paper is helpful for understanding how the government involvement of eco-nomics affects the accounting properties,and utilizing the setting of the list of key software enterprises with national programming layout,we also enrich the extant research on the con-nection between macroeconomic situations or policies and the behavior of firms by providing evidence on channels through which specific government policies exert their influence on accounting conservatism.%利用“国家规划布局内重点软件企业名单”这一背景,本文检验了我国政府产业倾向性政策与企业会计稳健性的关系。入选该名单能够缓解入选企业的融资需求,影响银行的信贷决策,揭示入选企业的发展前景。因此,我们预期在入选“国家规划布局内重点软件企业名单”后,企业的会计稳健性会有所下降。运用双重差分模型并采用倾向得分匹配法获得对照样本后,我们发现相对于对照样本,入选企业的会计稳健性确实出现显著下降。本研究对于理解政府的经济干预政策如何影响企业的会计信息特征具有启发意义。并且,基于“国家规划布局内重点软件企业名单”的研究发现,有利于确定产业倾向性政策影响微观企业行为的具体途径,丰富了现有关于宏观经济环境

  3. Management and cost accounting

    CERN Document Server

    Drury, Colin

    1992-01-01

    This third edition of a textbook on management and cost accounting features coverage of activity-based costing (ABC), advance manufacturing technologies (AMTs), JIT, MRP, target costing, life-cycle costing, strategic management accounting, total quality management and customer profitability analysis. Also included are revised and new end-of-chapter problems taken from past examination papers of CIMA, ACCA and ICAEW. There is increased reference to management accounting in practice, including many of the results of the author's CIMA sponsored survey, and greater emphasis on operational control and performance measurement.

  4. Beyond safety accountability

    CERN Document Server

    Geller, E Scott

    2001-01-01

    Written in an easy-to-read conversational tone, Beyond Safety Accountability explains how to develop an organizational culture that encourages people to be accountable for their work practices and to embrace a higher sense of personal responsibility. The author begins by thoroughly explaining the difference between safety accountability and safety responsibility. He then examines the need of organizations to improve safety performance, discusses why such performance improvement can be achieved through a continuous safety process, as distinguished from a safety program, and provides the practic

  5. Accounting for productivity

    DEFF Research Database (Denmark)

    Aiyar, Shekhar; Dalgaard, Carl-Johan Lars

    2009-01-01

    The development accounting literature almost always assumes a Cobb-Douglas (CD) production function. However, if in reality the elasticity of substitution between capital and labor deviates substantially from 1, the assumption is invalid, potentially casting doubt on the commonly held view...... that factors of production are relatively unimportant in accounting for differences in labor productivity. We use international data on relative factor shares and capital-output ratios to formulate a number of tests for the validity of the CD assumption. We find that the CD specification performs reasonably...... well for the purposes of cross-country productivity accounting....

  6. Monetary Policy and Economic Policy

    Directory of Open Access Journals (Sweden)

    Iordachioaia Adelina-Geanina

    2011-02-01

    Full Text Available There is widespread agreement that monetary policy matters,but there is disagreement about how it should be conducted. Behind this disagreement lie differences in theoretical understandings. The paper contrasts the New Classical, Neo-Keynesian, and Post-Keynesian frameworks, there by surfacing the differences. The New Classical model has policy only affecting long run inflation. The Neo-Keynesian has policy impacting inflation, unemployment, and real wages. The Post-Keynesian model also impacts growth, so policy implicitly picks a quadruple. Inflation targeting is a sub-optimal policy frame because it biases decisions toward low inflation by obscuring the fact that policy also affects unemployment, real wages, and growth.

  7. 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 363.3 Banks and Banking FEDERAL DEPOSIT INSURANCE CORPORATION REGULATIONS AND STATEMENTS OF GENERAL POLICY ANNUAL INDEPENDENT AUDITS AND REPORTING REQUIREMENTS § 363.3 Independent public accountant....

  8. America's Reform Inferno: The Nine Layers of Accountability.

    Science.gov (United States)

    Duffy, Mark C.

    Findings are reported from a 50-state survey of state assessment and accountability systems conducted by the Consortium for Policy Research in Education in 2000. A four-step process was used to collect and verify data for the preparation of state profiles. Nine common layers of accountability have been identified: (1) a statewide system of…

  9. 12 CFR 370.4 - Transaction Account Guarantee Program.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 4 2010-01-01 2010-01-01 false Transaction Account Guarantee Program. 370.4 Section 370.4 Banks and Banking FEDERAL DEPOSIT INSURANCE CORPORATION REGULATIONS AND STATEMENTS OF GENERAL POLICY TEMPORARY LIQUIDITY GUARANTEE PROGRAM § 370.4 Transaction Account Guarantee Program. (a)...

  10. Verification Account Management System (VAMS)

    Data.gov (United States)

    Social Security Administration — The Verification Account Management System (VAMS) is the centralized location for maintaining SSA's verification and data exchange accounts. VAMS account management...

  11. Ideas for the Accounting Classroom.

    Science.gov (United States)

    Kerby, Debra; Romine, Jeff

    2003-01-01

    Innovative ideas for accounting education include having students study accounting across historical periods, using businesses for student research, exploring nontraditional accounting careers, and collaborating with professional associations. (SK)

  12. Managing Public Accountability : How Public Managers Manage Public Accountability

    NARCIS (Netherlands)

    Schillemans, Thomas

    2015-01-01

    Accountability is of growing importance in contemporary governance. The academic literature on public accountability is fraught with concerned analyses, suggesting that accountability is a problematic issue for public managers. This article investigates how public managers experience accountability

  13. 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.

  14. Human Resource Accounting System

    Science.gov (United States)

    Cerullo, Michael J.

    1974-01-01

    Main objectives of human resource accounting systems are to satisfy the informational demands made by investors and by operating managers. The paper's main concern is with the internal uses of a human asset system. (Author)

  15. Basic Financial Accounting

    DEFF Research Database (Denmark)

    Wiborg, Karsten

    This textbook on Basic Financial Accounting is targeted students in the economics studies at universities and business colleges having an introductory subject in the external dimension of the company's economic reporting, including bookkeeping, etc. The book includes the following subjects...

  16. 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,…

  17. Ethics In Accounting Career

    OpenAIRE

    2007-01-01

    The purpose of my thesis was to refer to fundamental principals of claims on accounting profession, to possibilities inducing potential conflicts of professional and employee interests and possibilities of abuse. At the same time I characterised independence threats. Among most frequent risks are self-interest threat and familiarity threat. We should consider also self-review threat, advocacy threat and intimidation threat. People working as accountants and those working as auditors should me...

  18. Human Resources Accounting

    Institute of Scientific and Technical Information of China (English)

    2002-01-01

    The 21 st century will be the epoch of knowled ge economy. Knowledge economy is to develop economy on the basis of knowledge will surely become the major resources of economy development. Therefore, human resources accounting which provides such information as the ebb and follow of hu man resources investment, the size of the human resources employment, will bec ome the main stream of accounting the time of knowledge economy. To face China 's reality, to develop economy, and to flourish enterprise...

  19. Key Account Management

    OpenAIRE

    Dvořák, Dalibor

    2007-01-01

    This note tries to explain concept of key account management (KAM), factors leading to importance of this emerging concept, criteria to determine key accounts from customer base, benefits to both buyers and sellers agreeing to practice it, stages of KAM relationship, conditions under which power lies with buyer or seller, outlines risks faced by both the parties, key success factors, challenges faced in implementing this concept and relevance to infrastructure sector.

  20. 78 FR 24749 - Health Information Technology Policy Committee Appointment

    Science.gov (United States)

    2013-04-26

    ... OFFICE Health Information Technology Policy Committee Appointment AGENCY: Government Accountability... Act of 2009 (ARRA) established the Health Information Technology Policy Committee to make recommendations on the implementation of a nationwide health information technology infrastructure to the...

  1. 78 FR 7784 - Health Information Technology Policy Committee Nomination Letters

    Science.gov (United States)

    2013-02-04

    ... From the Federal Register Online via the Government Publishing Office GOVERNMENT ACCOUNTABILITY OFFICE Health Information Technology Policy Committee Nomination Letters AGENCY: Government... Recovery and Reinvestment Act of 2009 (ARRA) established the Health Information Technology Policy...

  2. Social Accounting and the Public Sector

    OpenAIRE

    Aronsson, Thomas

    2004-01-01

    This paper contributes to the theory of social accounting. As such, it tries to extend earlier literature on the welfare equivalence of the comprehensive net national product in two main directions, both of which refer to the public sector. One is by considering welfare measurement problems associated with redistributive policy and public good provision, when the public revenues are raised by distortionary taxes. The other is by addressing the consequences of a 'federation-like' decision stru...

  3. 18 CFR 367.1840 - Account 184, Clearing accounts.

    Science.gov (United States)

    2010-04-01

    ... ACT Balance Sheet Chart of Accounts Deferred Debits § 367.1840 Account 184, Clearing accounts. This account must include undistributed balances in clearing accounts at the date of the balance sheet... accounts. 367.1840 Section 367.1840 Conservation of Power and Water Resources FEDERAL ENERGY...

  4. 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.

  5. Implementation Status of Accrual Accounting System in Health Sector

    OpenAIRE

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

    2014-01-01

    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 wit...

  6. New Approaches for Monetary Policy

    Directory of Open Access Journals (Sweden)

    Alexandra ADAM

    2012-02-01

    Full Text Available As a result of the economic turmoil started in 2007, there is a dispute if the monetary policy implies radical changes or just a rethinking of details regarding the main framework of the monetary policy strategy. Therefore, the actual debates that I have analyzed in the article take into account, among others, the relationship of monetary policy with the one of financial stability, the analyze if the monetary policy should lean against credit bubbles or just clean after their explosion (Lean vs. Clean debate, the presence of nonlinearities in economy. Thus, monetary economy becomes more interesting and the economists need to think about a wider range of monetary policy problems than existed before.

  7. Consequences of Accounting Standards

    Institute of Scientific and Technical Information of China (English)

    Cai Mingyue

    2009-01-01

    The first part of this article consists in attempting to highlight the importance of concerning about the economic consequences and introducing the foundation of economic consequence theory, proposing that the accounting standard is not only a kind of technical standard, it also has the economic consequences, so it becomes the object which all quarters special interest group gambles to get latent profit. After general characterization of the economic consequences in the second part, the article gives a description of the influences the change of accounting standards bring to the government, the ordinary investors and creditors, the auditors, and the enterprise, establishing a framework that how those groups react as the economic consequences in the third part. The fourth section compare technical theory and accounting standards theory, links the basic norms of accounting such as conservatism, relevance and reliability to the methods of escaping the harm of economic consequences, then proposes some specific methods in the formuhtion of accounting standard. Finally, the article utilizes the methods to settle the problems appearing in Chinese market.

  8. Policy stories

    DEFF Research Database (Denmark)

    Ren, Carina Bregnholm; Rasmussen, Rasmus Kjærgaard

    planning and execution and of event outcomes beyond the narrow confines of bed nights and legacies. Second, we introduce policies as an entry point to unlock discussions and manifestations of value and futures which connect to AWG. In order to exemplify the workings of the AWG event in these domains, we...... present three central policy stories from the field. The stories tell of how the event was first interested, then activated and finally evaluated. Besides adding a new understanding to policy-driven events as a locus of value creation, we also argue that the AWG 2016 offer speculative bets for new...

  9. 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...

  10. Teachers' Practices: Responding to Governmentality in Accountability Testing Policy

    Science.gov (United States)

    Atkinson, Becky M.

    2015-01-01

    In this article, I offer an examination of findings from a recently completed qualitative study conducted in the south-eastern region of the US. In the study, nine teachers from three different schools representing two different school districts were interviewed twice about how they dealt with their students' Stanford Achievement Test 10 (SAT 10)…

  11. Accounting for Universities’ Impact

    DEFF Research Database (Denmark)

    Perkmann, Markus; Fini, Riccardo; Ross, Jan-Michael

    2015-01-01

    We present an approach that aims to comprehensively account for scientists’ academic engagement and commercialization activities. While previous research has pointed to the economic and social impact of these activities, it has also been hampered by the difficulties of accurately quantifying them....... Our approach complements university administrative records with data retrieved from external sources and surveys to quantify academic consulting, patenting, and academic entrepreneurship. This allows us to accurately account for ‘independent’ activity, i.e., academic engagement and commercialization...... by not accounting for independent activities. However, with the exception of consulting, we find no significant differences between individuals involved in supported (university-recorded) and independent activity, respectively. Our study contributes to work concerned with developing appropriate and accurate...

  12. Generational Accounting in Iran

    Directory of Open Access Journals (Sweden)

    Mahdi Salehi

    2013-09-01

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

  13. The Taiwan Issue in China's Policy towards Japan in the First Phase of the Cold War%冷战前期中国对日政策中的台湾问题

    Institute of Scientific and Technical Information of China (English)

    刘世龙

    2015-01-01

    This paper mainly discusses how China forced Japan to accept one China policy in the first phase of the Cold War.China used three tactics for this.The first is to take measures against Japan's "Two Chinas" policy(hard tactics).The secend is to encourage Japan to expand trade with China(soft tactics).The third is to make joint efforts with Japanese people to force the Japanese government to abolish Japan-Taiwan "Peace Treaty"(high-pressure tactics).%冷战前期,为维护一个中国原则,新中国对日奉行了三手政策:一是反对日本的“两个中国”政策(打);二是鼓励日本扩大对华贸易(拉);三是与日本人民联手,迫使日本政府废除日台“和约”(压)。

  14. Global Account Management

    DEFF Research Database (Denmark)

    Hollensen, Svend; Wulff, Vlad Stefan

    2012-01-01

    Global account management (GAM) has become a critical issue for many multinational corporations that compete in a fast changing global market environment. In this article, we approach GAM from a benchlearning perspective, synthesize selected literature and examine case studies in order to underline...... the importance of multilevel relationships in strategic business-to-business relationships. The purpose of this study is to address various issues related to multilevel relationships in strategic partnerships (e.g. the recruitment of the global account manager and his supporting team, turf wars and compensation...

  15. Basic Financial Accounting

    DEFF Research Database (Denmark)

    Wiborg, Karsten

    This textbook on Basic Financial Accounting is targeted students in the economics studies at universities and business colleges having an introductory subject in the external dimension of the company's economic reporting, including bookkeeping, etc. The book includes the following subjects: busin......: business entities, the transformation process, types of businesses, stakeholders, legislation, the annual report, the VAT system, double-entry bookkeeping, inventories, and year-end cast flow analysis.......This textbook on Basic Financial Accounting is targeted students in the economics studies at universities and business colleges having an introductory subject in the external dimension of the company's economic reporting, including bookkeeping, etc. The book includes the following subjects...

  16. 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.

  17. Service Science And Accounting

    Directory of Open Access Journals (Sweden)

    Stephen G. Kerr

    2011-05-01

    Full Text Available The evolution of a new discipline of service science will creatively disturb the relationship between more established business disciplines.  Each discipline is not an independent silo.  As a result the purpose of this paper was to explore, at this early stage, how the new discipline may create opportunities for interdisciplinary scholarship.  The specific purpose of this paper was to explore how service science might interact with the scholarly and professional practice of accountingAccounting practice is dominated by a stewardship proposition.  The stewardship proposition is a problem because typical service science investments will receive unfavorable treatment.  Accounting’s other major proposition is valuation.  Areas of opportunity for positive contributions from a service science approach are discussed.  Service science, as viewed through an accounting lens, will have to find ways to overcome measurement and reporting methods that will not afford service science investments the full benefit of their strategic potential.  Several avenues for research into ways service science can improve accounting scholarship are suggested.

  18. Tentamentraining financial accounting

    NARCIS (Netherlands)

    Dankers, C.H.A.M.; Langendijk, H.P.A.J.; Epe, P.

    2005-01-01

    NIVRA-Nyenrode verzorgt een opleiding tot registeraccountant. Hiervoor wordt college- en studiemateriaal ontwikkeld. Sedert 1974 stelt een kerngroep/examencommissie opgaven en uitwerkingen samen voor de tentamens van het vak Financial Accounting (voorheen Waarde & Winst c.q. Elementaire kennis Exter

  19. Human Resource Accounting

    Science.gov (United States)

    Woodruff, Robert L., Jr.

    1973-01-01

    An interview is reported which discussed the implications for the hiring, recruiting, screening and development of employees in the light of human resource accounting, here defined as the identification, accumulation and dissemination of information about human resources in dollar terms. (SA)

  20. Reflective Practitioner Account

    Institute of Scientific and Technical Information of China (English)

    干青

    2009-01-01

    This article focus on the reflective account of an English teacher learning and teaching in higher education with the British post-graduate certificate program of the Yunnan Agdculture University.As n practitioner for smny years in English learning and teaching for many years,it reflects in four fields.

  1. Educational Accounting Procedures.

    Science.gov (United States)

    Tidwell, Sam B.

    This chapter of "Principles of School Business Management" reviews the functions, procedures, and reports with which school business officials must be familiar in order to interpret and make decisions regarding the school district's financial position. Among the accounting functions discussed are financial management, internal auditing,…

  2. Accounting for Independent Schools.

    Science.gov (United States)

    Sonenstein, Burton

    The diversity of independent schools in size, function, and mode of operation has resulted in a considerable variety of accounting principles and practices. This lack of uniformity has tended to make understanding, evaluation, and comparison of independent schools' financial statements a difficult and sometimes impossible task. This manual has…

  3. Mongolia : Accounting and Auditing

    OpenAIRE

    2008-01-01

    This report provides an assessment of corporate sector accounting, financial reporting, and auditing requirements and practices within the enterprise and financial sectors in Mongolia. For purposes of this report, the corporate sector includes all private sector and state-owned enterprises. The report uses International Financial Reporting Standards (IFRS) and International Standards on Au...

  4. Legal responsibility and accountability.

    Science.gov (United States)

    Cox, Chris

    2010-06-01

    Shifting boundaries in healthcare roles have led to anxiety among some nurses about their legal responsibilities and accountabilities. This is partly because of a lack of education about legal principles that underpin healthcare delivery. This article explains the law in terms of standards of care, duty of care, vicarious liability and indemnity insurance.

  5. Accounting for Organizational Innovations

    DEFF Research Database (Denmark)

    Waldorff, Susanne Boch

    2013-01-01

    institutional logics to account for their creation of three different organizational innovations. While the concept of ‘institutional logic’ helped exploring the legitimizing social meanings embedded in the national reform and locally, the concept of ‘translation’ from actor-network theory shed light...

  6. Excel in the Accounting Curriculum: Perceptions from Accounting Professors

    Science.gov (United States)

    Ramachandran Rackliffe, Usha; Ragland, Linda

    2016-01-01

    Public accounting firms emphasize the importance of accounting graduates being proficient in Excel. Since many accounting graduates often aspire to work in public accounting, a question arises as to whether there should be an emphasis on Excel in accounting education. The purpose of this paper is to specifically look at this issue by examining…

  7. A Pariah Profession? Some Student Perceptions of Accounting and Accountancy.

    Science.gov (United States)

    Fisher, Roy; Murphy, Vivienne

    1995-01-01

    Existing literature and a survey of 106 undergraduate accounting students in the United Kingdom were analyzed for perceptions of the accounting profession and the academic discipline of accounting. Results suggest that among accounting and nonaccounting students alike, there exist coexisting perceptions of accounting as having high status and low…

  8. 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...

  9. The KwaZulu-Natal School Library Policy and its feasibility for implementation

    Directory of Open Access Journals (Sweden)

    Mariana Du Toit

    2013-03-01

    Full Text Available The research took into account accepted standards of good policy formulation to provide perspective and contextualise the study, and delineated educational challenges for the sector.The following theoretical frameworks guided the study: a constructivist approach in interpreting and  evaluating the role of school libraries within an education system based in constructivist principles, the traditional policy model to evaluate policy formulation and design, and a social constructionist view of policy in the interpreting of policy development and implementation. The epistemological basis for the main   methodology, the Delphi technique, was social constructivism.The research design comprised two phases.  Qualitative data collected from the Delphi panel's expert opinion was interpreted to analyse the policy document critically and assess its implementation strategy.  Quantitative data from an analysis of existing surveys and reports provided an overview of the current state of school  library provisioning in KwaZulu-Natal.  School library models already being implemented in the province were evaluated against this background.The research results provide guidelines for reviewing and refining the provincial policy intervention and  brought to the fore several issues that need to be resolved to facilitate school library development in South Africa.

  10. Two Roadmaps, One Destination: The Economic Progress Paradigm in Teacher Education Accountability in Georgia and Missouri

    Science.gov (United States)

    Nichols, Joseph R., Jr.; Cuenca, Alexander

    2014-01-01

    The current accountability conversation in teacher education is the direct result of the policy paradigms that shape our understandings of schooling and reform. The authors present cases from Georgia and Missouri illustrating how these policy paradigms have resulted in outcomes-based accountability initiatives for teacher education. Specifically,…

  11. Policy Innovation in Innovation Policy

    DEFF Research Database (Denmark)

    Borras, Susana

    During the past two decades Europe has experienced important changes and transformations in the way in which governments approach the issue of science, technology and innovation, and their relation to economic growth and competitiveness. This has to do with the European Union level as well...... as with national and sub-national governments in Europe, all of them introducing interesting novelties in their innovation policy. These changes refer to different aspects of policy, mainly the content of policy initiatives towards science, technology and innovation; the instruments governments are using...... at the EU level, and mentions similar trends taking place at national and sub-national levels. The questions that guide the contents here are essentially three, namely, what are the main traits of innovation policies in Europe since the 1990s and how have the EU and different national governments approached...

  12. 76 FR 10234 - Amendment to the Bank Secrecy Act Regulations-Reports of Foreign Financial Accounts

    Science.gov (United States)

    2011-02-24

    ... fund accounts, and covered life insurance policies and annuities. FinCEN wishes to clarify that, as a... the proposed definition addressing life insurance and annuity policies and mutual funds. With respect to life insurance and annuity policies, one commenter was concerned that the treatment of...

  13. The relationship between fiscal and monetary policy

    Directory of Open Access Journals (Sweden)

    A. CAIRNCROSS

    2013-12-01

    Full Text Available The relationship between fiscal and monetary policy is one of great theoretical complexity, acute controversy and major practical importance. The author offers an account of the way thinking has developed on the matter before turning to some of the more obvious theoretical questions governing the mix of fiscal and monetary policy and the limitations to which each of them is subject.

  14. First-Person Accounts.

    Science.gov (United States)

    Gribs, H.; And Others

    1995-01-01

    Personal accounts describe the lives of 2 individuals with deaf-blindness, one an 87-year-old woman who was deaf from birth and became totally blind over a 50-year period and the other of a woman who became deaf-blind as a result of a fever at the age of 7. Managing activities of daily life and experiencing sensory hallucinations are among topics…

  15. Managing global accounts.

    Science.gov (United States)

    Yip, George S; Bink, Audrey J M

    2007-09-01

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

  16. Sustainability, accounting and reporting

    CERN Document Server

    Balachandran, Kashi

    2011-01-01

    The topic of business sustainability is multidisciplinary in nature, and its complexity calls for putting in place a wide variety of research approaches, such as action research, case studies, surveys, model development etc. The papers presented in this ebook represent a comprehensive overview of recent advances in this area of accounting and reporting research. It contains six papers, covering how leasing can increase environmental benefits, CSR, developing social, environmental and economic indicators for SMEs, sustainability reporting and reputation risk and others.

  17. Analysis on the Policy of Phasing out High-Emission Vehicles in Beijing%北京市淘汰高污染排放车辆政策研究

    Institute of Scientific and Technical Information of China (English)

    张秀丽; 吴丹; 张世秋

    2013-01-01

    鉴于机动车排放对北京市大气污染贡献较大,需以污染物减排为目标调整机动车控制政策.基于北京市机动车构成和污染贡献率的分析,作者提出优先淘汰高污染排放车辆的措施.该项措施的调控对象是机动车中污染贡献最大的车辆,与控制其他车辆相比,该措施可以在控制同等车辆数的情况下实现更大的环境效果.与“控制新增车辆”和“每周限行一天”措施的对比分析显示,优先淘汰高排放车辆措施具有更大的NOx减排潜力,对控制北京市大气污染及实现“十二五”NOx减排目标具有重要意义.综合考虑车主受偿意愿、机动车污染损害成本、淘汰补贴政策的激励方向以及政府的资金预算约束等方面,提出综合的政策建议,并建议采取单一的淘汰补贴标准,补贴水平应在4000~6000元/辆.优先淘汰高排放车辆政策的优势可以概括为:体现公共政策为环境负责的政策走向,体现政策设计的费用有效性,以及充分发挥经济手段的激励性等.%Because of the motor vehicle emissions high contribution on atmospheric air pollution in Beijing, the vehicle control policies need to be shift with the target of emission reduction. Based on the analysis of Beijing motor vehicle composition and pollution contribution, this paper presents the measure of phasing out high-emission vehicles. This measure directly controls the high-emission vehicles which have contributed most motor vehicle pollution, to maximize the environmental effects while controlling the same amount of vehicles. Comparing this measure with the measures of "controlling the new vehicles increasing" and "driving restriction", the measure of phasing out high-emission vehicles has the highest cost-effectiveness ratio and it has significance effect in Beijing air pollution controlling and in achieving the twelfth "five years" NOx emission reduction targets. Considering the factors of the damage

  18. THE PROFIT AND LOSS ACCOUNT THROUGH THE ROMANIAN ACCOUNTING REGULATIONS. FROM EUROPEAN TO INTERNATIONAL

    Directory of Open Access Journals (Sweden)

    MARIANA MAN

    2011-01-01

    Full Text Available The paper analyses the profit and loss account from the Romanian accounting regulations’ perspective in terms of format, structure, content, which is subject to the approval of OMPF no.3055/2009 harmonized with the European accounting directives. Even if from the name it appears the compliance with the European accounting directives, the Romanian profit and loss account brings elements from the international standard IAS1. Moreover, if we compare the structure of profit and loss account chosen by the Romanian policy makers with the structure proposed by the IV Directive, the list model, with the classification of operating expenses by nature, we conclude that they are similar, with small features found in the present order, an order which was also analyzed in the paper. We tried to explain and argue the preference of Romanian policy makers for the list model of profit and loss account, with the classification of expenses by nature, but also the necessity to present, in the explicative notes, the classification of expenses by purpose, which is actually a combination of regulations between the IV Directive and the IAS1 standard. In the second part of the paper we considered interesting to analyze the content of certain elements related to the profit and loss account, namely: the extraordinary elements, the cost of sold goods and services of the Analysis of operating result to capture both Romanian specific features, as well as the elements of IAS1 standard, the net turnover indicator, the items of gain and loss, the stocks variation element and the element Result on action.

  19. 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.

  20. IMPROVEMENTS IN ACCOUNTING OF BREWERIES’ PROFIT

    Directory of Open Access Journals (Sweden)

    I. Sklyaruk

    2013-11-01

    Full Text Available The peculiarities of formation of the profit of breweries, taking into account the specifics of the production process and business peculiarities were identified. There were found out the specificity of calculation of the expenses, considering the norms of the technological process, the duration of the operating cycle and the specifics of the production of beer and non-alcoholic products, which determine the methodology of formation of the prime price of the products and the price of its sale. The expediency of using the method for phases (with semi-ready and not semi- ready option method of calculation of the semi-finished products of own production there was proved. The irrelevance of using Account 44 “Undistributed profit (uncovered loss” according to its purpose under the current Plan of accounts is shown. The model of using the profit based on the proposed sub-accounts was built and the example of their use was shown.

  1. CHINA ACCOUNTING REVIEW(CAR)

    Institute of Scientific and Technical Information of China (English)

    2007-01-01

    China Accounting Review(CAR)is a new accounting journal in Chinese,spon- sored by Peking University,Tsinghua University,Beijing National Accounting Insti- tute and ten more universities,and published by the Peking University Press.

  2. Language Policy

    DEFF Research Database (Denmark)

    Lauridsen, Karen M.

    2008-01-01

    Like any other text, instructive texts function within a given cultural and situational setting and may only be available in one language. However, the end users may not be familiar with that language and therefore unable to read and understand the instructions. This article therefore argues...... that instructive texts should always be available in a language that is understood by the end users, and that a corporate communication policy which includes a language policy should ensure that this is in fact the case for all instructive texts....

  3. Population policy.

    Science.gov (United States)

    1987-03-01

    Participants in the Seminar on Population Policies for Top-level Policy Makers and Program Managers, meeting in Thailand during January 1987, examined the challenges now facing them regarding the implementation of fertility regulation programs in their respective countries -- Bangladesh, China, India, Indonesia, Malaysia, Nepal, Pakistan, the Philippines, the Republic of Korea, and Thailand. This Seminar was organized to coincide with the completion of an Economic and Social Commission for Asia and the Pacific (ESCAP) study investigating the impact and efficiency of family planning programs in the region. Country studies were reviewed at the Seminar along with policy issues about the status of women, incentive and disincentive programs, and socioeconomic factors affecting fertility. In Bangladesh the government recognizes population growth as its top priority problem related to the socioeconomic development of the country and is working to promote a reorientation strategy from the previous clinic-oriented to a multidimensional family welfare program. China's family planning program seeks to postpone marraige, space the births of children between 3-5 years, and promote the 1-child family. Its goal is to reduce the rate of natural increase from 12/1000 in 1978 to 5/1000 by 1985 and 0 by 2000. India's 7th Five-Year-Plan (1986-90) calls for establishing a 2-child family norm by 2000. In Indonesia the government's population policy includes reducing the rate of population growth, achieving a redistribution of the population, adjusting economic factors, and creating prosperous families. The government of Indonesia reversed its policy to reduce the population growth rate in 1984 and announced its goal of achieving a population of 70 million by 2100 in order to support mass consumption industries. It has created an income tax deduction system favoring large families and maternity benefits for women who have up to 5 children as incentives. Nepal's official policy is to

  4. Features of accounts manipulations in Croatia

    Directory of Open Access Journals (Sweden)

    Željana Aljinović Barać

    2006-12-01

    Full Text Available Investors and other users of financial statements seek for the information that is less likely to be affected by possibilities of financial number games. Accounts manipulations have become an issue of critical importance in today’s capital markets and have been subject of many researches in several countries. However, their featuresin Croatia are still quite unexplored.In this paper a survey was made with auditors about most frequent areas of accounts manipulations in Croatia. The questionnaire was sent to 274 auditors, but only 54 of them filled it out correctly and return it back. After that, obtained results were compared with archival data extracted from auditor reports published in abbreviateprospects of listing public companies. Prospects of 238 companies listing on the Zagreb Stock Exchange and Varaždin Stock Exchange were reviewed, but only 136 or 57.14% of them provided all data necessary for the analysis.The evidence shows that accounting manipulations are very common praxis in Croatia, especially in area of depreciation policy, write-off of accounts receivable, asset impairments and long-term investments in financial instruments. Beside above mentioned items, auditors pointed out taxes, inventories, revenues, provisions and revalorization as very frequent areas of accounts manipulations

  5. CREATIVE ACCOUNTING AND FISCAL FRAUD

    Directory of Open Access Journals (Sweden)

    IMBRESCU CARMEN MIHAELA

    2012-05-01

    Full Text Available This study suggests to highlight the fact that accounting information does not succeed reflecting the real image of an entity only partially due to the manipulation of accounting data by practicing creative accounting by accountants, managers, under the careful management of auditors which certify the fact that the financial situations reflect the reality. Creative accounting has as an common goal creating a distorted image of the entity, more prosperous, misleading the information users through financial components. Handling techniques are offered by the treatments and the accounting politics recommended by the national accounting standards and International Accounting standards.

  6. An audit logic for accountability

    NARCIS (Netherlands)

    Cederquist, J.G.; Corin, R.; Dekker, M.A.C.; Etalle, S.; Hartog, J.I. den

    2005-01-01

    We describe a policy language and implement its associated proof checking system. In our system, agents can distribute data along with usage policies in a decentralized architecture. Our language supports the specification of conditions and obligations, and also the possibility to refine policies. I

  7. An Audit Logic for Accountability

    NARCIS (Netherlands)

    Cederquist, J.G.; Corin, R.; Dekker, M.A.C.; Etalle, S.; Hartog, den J.I.; Sahai, A.; Winsborough, W.H.

    2005-01-01

    We describe a policy language and implement its associated proof checking system. In our system, agents can distribute data along with usage policies in a decentralized architecture. Our language supports the specification of conditions and obligations, and also the possibility to refine policies. I

  8. Teaching Elementary Accounting to Non-Accounting Majors

    Science.gov (United States)

    Lloyd, Cynthia B.; Abbey, Augustus

    2009-01-01

    A central recurring theme in business education is the optimal strategy for improving introductory accounting, the gateway subject of business education. For many students, especially non-accounting majors, who are required to take introductory accounting as a requirement of the curriculum, introductory accounting has become a major obstacle for…

  9. New Frontiers: Training Forensic Accountants within the Accounting Program

    Science.gov (United States)

    Ramaswamy, Vinita

    2007-01-01

    Accountants have recently been subject to very unpleasant publicity following the collapse of Enron and other major companies. There has been a plethora of accounting failures and accounting restatements of falsified earnings, with litigations and prosecutions taking place every day. As the FASB struggles to tighten the loopholes in accounting,…

  10. FISCAL POLICY AND FINANCIAL CRISIS

    Directory of Open Access Journals (Sweden)

    Burim GASHI

    2014-06-01

    Full Text Available In this paper I will try to analyze the fiscal policy and to suggest fiscal policy measures as very crucial instrument to market economy during the global financial crisis. Decision makers of monetary and financial policy in Kosovo currently are not under taking significant measures to promote growth and development. Public spending is excessive; the public debt is constantly growing, current account deficit also. In addition unemployment is high, capital investments in public and private sectors are insufficient, as well as investments in science and education. Market infrastructure in Kosovo is not functional and market laws are not enforced. The central government in Kosovo is facing trade of between market liberalization and challenges with public spending. Therefore fiscal policy measures are insufficient and cannot stimulate economic growth.

  11. Total quality accounting

    Directory of Open Access Journals (Sweden)

    Andrijašević Maja

    2008-01-01

    Full Text Available The focus of competitive "battle" shifted from the price towards non-price instruments, above all, towards quality that became the key variable for profitability increase and achievement of better comparative position of a company. Under such conditions, management of a company, which, according to the established and certified system of total quality, strives towards achieving of a better market position, faces the problem of quality cost measurement and determination. Management, above all, cost accounting can help in solving of this problem, but the question is how much of its potential is being used for that purpose.

  12. Cloud Computing Services Accounting

    Directory of Open Access Journals (Sweden)

    Igor Ruiz-Agundez

    2012-06-01

    Full Text Available Cloud computing provides a new promising parading to offer services. It brings the opportunity to develop new business models in the Internet. Classic accounting solutions fail to full fill the new requirements of these services due to their structural design. To understand these new constrains, we study the different actors and processes that interact in the Internet Economics. Specifically, we focus on cloud computing introducing a methodology that allows the deployment of cloud services. Further, we present an Infrastructure as a Service (IaaS use case that applies the proposed system.

  13. Decentralisation, managerialism and accountability:

    DEFF Research Database (Denmark)

    Robinson, Sarah

    2015-01-01

    given to the organisations in which the educational reforms are born. Following on from previous debates on the neo-liberalisation of education, this study provides an ethnographic examination of an educational administration attempting to decentralise services to schools. This study focuses...... on the people inside an Australian state education administration during the time when the organisation was being restructured. It examines how decentralisation, managerialism and accountability result in the loss of professional expertise. This study contributes to the literature on the neo...... and expertise from the organisation....

  14. Hedge accounting no Brasil

    OpenAIRE

    2014-01-01

    Esta tese é motivada pelas recentes alterações das normas contábeis brasileiras, as quais passaram a requerer o reconhecimento, no resultado, da volatilidade causada pela mensuração ao valor justo de instrumentos derivativos. A prática contábil hedge accounting (HA) possibilita eliminar tal volatilidade. Investidores cobram prêmio de risco por resultados mais difíceis de serem previstos (Allayannis & Simko, 2010; Rountree, Weston, & Allayannis, 2008; Graham, Harvey, & Rajgopal, 2005; Thomas &...

  15. Demonstrating marketing accountability.

    Science.gov (United States)

    Gombeski, William R; Britt, Jason; Taylor, Jan; Riggs, Karen; Wray, Tanya; Adkins, Wanda; Springate, Suzanne

    2008-01-01

    Pressure on health care marketers to demonstrate effectiveness of their strategies and show their contribution to organizational goals is growing. A seven-tiered model based on the concepts of structure (having the right people, systems), process (doing the right things in the right way), and outcomes (results) is discussed. Examples of measures for each tier are provided and the benefits of using the model as a tool for measuring, organizing, tracking, and communicating appropriate information are provided. The model also provides a framework for helping management understand marketing's value and can serve as a vehicle for demonstrating marketing accountability.

  16. ENVIRONMENTAL FINANCIAL ACCOUNTING

    Directory of Open Access Journals (Sweden)

    Oana MIHAI

    2006-01-01

    Full Text Available From a company’s perspective, there seem to be two underlying forces driving company interest in various kinds of environmental performance data that might be considered varieties of accounting. The first is a growing demand from company stakeholders, based on an increased interest in environmental issues. Interested stakeholders are not only the consumers, but also industrial customers, financialinstitutions and others. For this reason, more and more companies are producing environmental reports, but these are often low on data content, which adversely affects company credibility on environmental issues.

  17. Mixed phases during the phase transitions

    CERN Document Server

    Tatsumi, Toshitaka; Maruyama, Toshiki

    2011-01-01

    Quest for a new form of matter inside compact stars compels us to examine the thermodynamical properties of the phase transitions. We closely consider the first-order phase transitions and the phase equilibrium on the basis of the Gibbs conditions, taking the liquid-gas phase transition in asymmetric nuclear matter as an example. Characteristic features of the mixed phase are figured out by solving the coupled equations for mean-fields and densities of constituent particles self-consistently within the Thomas-Fermi approximation. The mixed phase is inhomogeneous matter composed of two phases in equilibrium; it takes a crystalline structure with a unit of various geometrical shapes, inside of which one phase with a characteristic shape, called "pasta", is embedded in another phase by some volume fraction. This framework enables us to properly take into account the Coulomb interaction and the interface energy, and thereby sometimes we see the mechanical instability of the geometric structures of the mixed phase...

  18. Robust and flexible mapping for real-time distributed applications during the early design phases

    DEFF Research Database (Denmark)

    Gan, Junhe; Pop, Paul; Gruian, Flavius

    2012-01-01

    We are interested in mapping hard real-time applications on distributed heterogeneous architectures. An application is modeled as a set of tasks, and we consider a fixed-priority preemptive scheduling policy. We target the early design phases, when decisions have a high impact on the subsequent...... implementation choices. However, due to a lack of information, the early design phases are characterized by uncertainties, e.g., in the worst-case execution times (wcets), or in the functionality requirements. We model uncertainties in the wcets using the “percentile method”. The uncertainties...... of taking into account the uncertainties during the early design phases....

  19. Climate accounting for waste management, Phase I and II. Summary: Phase 1: Glass Packaging, Metal packaging, paper, cardboard, plastic and wet organic waste. Phase 2: Wood waste and residual waste from households; Klimaregnskap for avfallshaandtering, Fase I og II. Sammendrag: Fase 1: Glassemballasje, metallemballasje, papir, papp, plastemballasje og vaatorganisk avfall. Fase 2: Treavfall og restavfall fra husholdninger

    Energy Technology Data Exchange (ETDEWEB)

    Raadal, Hanne Lerche; Modahl, Ingunn Saur; Lyng, Kari-Anne

    2009-09-15

    Background. On the basis of an increased focus on emissions of greenhouse gases in general, Waste Norway wanted to prepare a climate accounting for waste management in Norway. Oestfoldforskning was engaged to undertake the project. The aim of the project has been to develop a model for the calculation of net greenhouse gas emissions from different waste types of waste glass containers, metal containers, paper, cardboard, plastic, wet organic waste, wood waste and residual waste. The model is based on life cycle methodology and is used to calculate the net greenhouse gas emissions per kg of waste for the various waste management options and waste types, as well as to calculate the net greenhouse gas emissions for waste management for including waste types and quantities of 2006. There is an emphasis on developing a model so that municipalities / waste companies or regions can develop their own climate accounting for waste management in their region, based on site-specific conditions associated with types and amounts of waste, transport distances, type of treatment, exploitation and use of waste generated energy etc. The model can also be used as the basis for the preparation of useful documentation as the basis for information about waste systems utility in general, and as a basis for strategic reviews for Waste Norway and the waste sector in particular. Conclusions: The main conclusions from the project can be summarized as follows: 1. The results of the study clearly shows that to consider only one environmental indicator is too narrow approach to form the basis for decision making for selection of waste management solutions. 2. Net greenhouse gas emissions for waste management varies greatly, both between the different types of waste and treatment methods which are reviewed. The main results of the ranking of management methods in relation to the net greenhouse effect associated with the waste types and treatment methods are as follows: Recycling of materials

  20. Financial Accountant Versus Managerial Accountant in the Hotel Business System

    Directory of Open Access Journals (Sweden)

    Ivana Zubac

    2012-01-01

    Full Text Available From the perspective of financial or managerial accountant, subject of interest in this paper is the relationship of financial and managerial accounting in the hotel business. Being necessary functions within the business system of hotel company, their mutual connection as well as their differences are explained. The management of hotel company makes decisions based on accounting information from both parts of accounting. As support to hotel management in decision-making, financial accountant provides financial information about past events, while managerial accountant provides non-financial information oriented toward future. The example above is just one out of many specific tasks, which are performed by accountants of specific part of hotel accounting system. Without their support, the management could not make correct and timely decisions with certainty. The importance of the roles of financial and managerial accountant is reflected through need for a wide knowledge in the field of accounting in specific business conditions of hotel industry.

  1. UNCONVENTIONAL MONETARY POLICY

    Directory of Open Access Journals (Sweden)

    DIACONESCU DIANA RALUCA

    2015-03-01

    Full Text Available Central banks in advanced economies have deployed a variety of unconventional policies during the crisis. It can be seen that the central banks have been mostly successful at achieving their objectives and that spillover to other countries have—thus far at least—been benign overall. Also it can be considered that using unconventional measures may be appropriate in some circumstances, but also they can have disadvantages and all the benefits for using such measures need to be balanced against potential costs. Prior to the crisis the monetary policy was implemented by central banks in a predictable and systematic way, and its transmission mechanism was understood by the economic agents. A transparent central bank reaction function (or broad rule guided market expectations of future interest rates. After the crisis appeared, the central banks from developed countries applied unconventional tools1 to address two important objectives: first one is to restore the proper functioning of financial markets and intermediation, and second one is to provide further monetary policy accommodation. Both these objectives need to support financial stability, including the diminishing big risks in acute phases of the crisis (collapse of the financial system, depression, and deflation. This paper reviews recent experience with these policies and considers issues related to their continued use in the future in the Romanian economy. It will be a tentative to explain how to avoid liquidity trap2 or get out of it – these also can be seen in the Romanian economy in the last few years.

  2. Role of Management Accounting in Accounting in General

    OpenAIRE

    Oleksandr Panadiy

    2015-01-01

    The article elucidates main scientific approaches to understanding of essence of management accounting. From scientific studies of domestic scientists it is concluded that most of them classify management accounting under competence of accounting in general. It is shown that the first institutional factors concomitant with division of general theory of accounting into financial and management components were development of forms of business and implementation of accounting standards and manua...

  3. Accounting for Non-Accounting Students: What Affects Their Performance?

    OpenAIRE

    Suhaiza Ismail; Nurkamariah Kasim

    2012-01-01

    This study aims to examine the factors affecting the examination performance of non-accounting students in completing an accounting course, that is, Management Accounting. A questionnaire survey was administered to a total of 147 non-accounting students who enrolled in a Management Accounting course for a semester. The factors considered are gender, prior academic performance, year of study and learning approaches adopted which include deep, surface and strategic approaches. Using multiple re...

  4. European Security Policy and Earth Observation

    NARCIS (Netherlands)

    Cragg, A.; Buda, D.; Nieuwenhuijs, A.H.

    2009-01-01

    This paper gives an account of the activities of the GMOSS Working Group studying issues and priorities for European security. It draws on the European Security Strategy (ESS) and other major policy documents to provide a summary account for the general reader of the strategic challenges facing the

  5. Policy implications for familial searching

    Directory of Open Access Journals (Sweden)

    Kim Joyce

    2011-11-01

    Full Text Available Abstract In the United States, several states have made policy decisions regarding whether and how to use familial searching of the Combined DNA Index System (CODIS database in criminal investigations. Familial searching pushes DNA typing beyond merely identifying individuals to detecting genetic relatedness, an application previously reserved for missing persons identifications and custody battles. The intentional search of CODIS for partial matches to an item of evidence offers law enforcement agencies a powerful tool for developing investigative leads, apprehending criminals, revitalizing cold cases and exonerating wrongfully convicted individuals. As familial searching involves a range of logistical, social, ethical and legal considerations, states are now grappling with policy options for implementing familial searching to balance crime fighting with its potential impact on society. When developing policies for familial searching, legislators should take into account the impact of familial searching on select populations and the need to minimize personal intrusion on relatives of individuals in the DNA database. This review describes the approaches used to narrow a suspect pool from a partial match search of CODIS and summarizes the economic, ethical, logistical and political challenges of implementing familial searching. We examine particular US state policies and the policy options adopted to address these issues. The aim of this review is to provide objective background information on the controversial approach of familial searching to inform policy decisions in this area. Herein we highlight key policy options and recommendations regarding effective utilization of familial searching that minimize harm to and afford maximum protection of US citizens.

  6. Automated Accounting. Payroll. Instructor Module.

    Science.gov (United States)

    Moses, Duane R.

    This teacher's guide was developed to assist business instructors using Dac Easy Accounting Payroll Version 3.0 edition software in their accounting programs. The module contains assignment sheets and job sheets designed to enable students to master competencies identified in the area of automated accounting--payroll. Basic accounting skills are…

  7. Where Are the Accounting Professors?

    Science.gov (United States)

    Chang, Jui-Chin; Sun, Huey-Lian

    2008-01-01

    Accounting education is facing a crisis of shortage of accounting faculty. This study discusses the reasons behind the shortage and offers suggestions to increase the supply of accounting faculty. Our suggestions are as followings. First, educators should begin promoting accounting academia as one of the career choices to undergraduate and…

  8. The International Development in Accounting

    Institute of Scientific and Technical Information of China (English)

    乔志宏

    2014-01-01

    This report mainly focuses Chinese accounting system and structure.In order to analysis and evaluate the Chinese accounting system and struc-ture,a brief history of the development of Chinese accounting system will be given to know the background of Chinese accounting system development process.

  9. ACCOUNTING ETHICS - RESPONSIBILITY VERSUS CREATIVITY

    Directory of Open Access Journals (Sweden)

    VALENTIN IOAN UŞURELU

    2010-01-01

    Full Text Available Professional accountants are ordered in some point in their life to take certain decisions that are ethical or not. Accounting ethics is an important aspect of an accountant's work. In the last decades has increased so much interest in accounting ethics so that the financial statements should be prepared to come to include a descriptive report of accounting professionals who have created and filled these situations. This report should include any information considered relevant about factors that influence ethical behaviour. The present research aims to show what is accounting ethics, what is the purpose of the National Code of Ethics for Professional Accountants of Romania, what is creative accounting and ethical behaviour that depends on an accountant, what are the reasons for the use of creative accounting and also what are its main practices.

  10. Science policy up close

    CERN Document Server

    Marburger, John H

    2015-01-01

    In a career that included tenures as president of Stony Brook University, director of Brookhaven National Laboratory, and science advisor to President George W. Bush, John Marburger (1941 2011) found himself on the front line of battles that pulled science ever deeper into the political arena. From nuclear power to global warming and stem cell research, science controversies, he discovered, are never just about science. Science Policy Up Close" presents Marburger s reflections on the challenges science administrators face in the twenty-first century. In each phase of public service Marburger came into contact with a new dimension of science policy. The Shoreham Commission exposed him to the problem of handling a volatile public controversy over nuclear power. The Superconducting Super Collider episode gave him insights into the collision between government requirements and scientists expectations and feelings of entitlement. The Directorship of Brookhaven taught him how to talk to the public about the risks ...

  11. Pain: A Statistical Account

    Science.gov (United States)

    Thacker, Michael A.; Moseley, G. Lorimer

    2017-01-01

    Perception is seen as a process that utilises partial and noisy information to construct a coherent understanding of the world. Here we argue that the experience of pain is no different; it is based on incomplete, multimodal information, which is used to estimate potential bodily threat. We outline a Bayesian inference model, incorporating the key components of cue combination, causal inference, and temporal integration, which highlights the statistical problems in everyday perception. It is from this platform that we are able to review the pain literature, providing evidence from experimental, acute, and persistent phenomena to demonstrate the advantages of adopting a statistical account in pain. Our probabilistic conceptualisation suggests a principles-based view of pain, explaining a broad range of experimental and clinical findings and making testable predictions. PMID:28081134

  12. Financial accounting for radiology executives.

    Science.gov (United States)

    Seidmann, Abraham; Mehta, Tushar

    2005-03-01

    The authors review the role of financial accounting information from the perspective of a radiology executive. They begin by introducing the role of pro forma statements. They discuss the fundamental concepts of accounting, including the matching principle and accrual accounting. The authors then explore the use of financial accounting information in making investment decisions in diagnostic medical imaging. The paper focuses on critically evaluating the benefits and limitations of financial accounting for decision making in a radiology practice.

  13. Accounting Ethics - Responsibility Versus Creativity

    OpenAIRE

    2010-01-01

    Professional accountants are ordered in some point in their life to take certain decisions that are ethical or not. Accounting ethics is an important aspect of an accountant's work. In the last decades has increased so much interest in accounting ethics so that the financial statements should be prepared to come to include a descriptive report of accounting professionals who have created and filled these situations. This report should include any information considered relevant about factors ...

  14. 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.

  15. The Development of Educational Accountability in China and Denmark

    DEFF Research Database (Denmark)

    Rasmussen, Palle; Zou, Yihuan

    2014-01-01

    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...... 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 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...

  16. Approaches to Accountability in Long-Term Care

    Science.gov (United States)

    Berta, Whitney; Laporte, Audrey; Wodchis, Walter P.

    2014-01-01

    This paper discusses the array of approaches to accountability in Ontario long-term care (LTC) homes. A focus group involving key informants from the LTC industry, including both for-profit and not-for-profit nursing home owners/operators, was used to identify stakeholders involved in formulating and implementing LTC accountability approaches and the relevant regulations, policies and initiatives relating to accountability in the LTC sector. These documents were then systematically reviewed. We found that the dominant mechanisms have been financial incentives and oversight, regulations and information; professionalism has played a minor role. More recently, measurement for accountability in LTC has grown to encompass an array of fiscal, clinical and public accountability measurement mechanisms. The goals of improved quality and accountability are likely more achievable using these historical regulatory approaches, but the recent rapid increase in data and measurability could also enable judicious application of market-based approaches. PMID:25305396

  17. The German energy policy as a consequence of Fukushima. The scientific discussion between nuclear phase-out and economic growth; Die deutsche ''Energiewende'' nach Fukushima. Der wissenschaftliche Diskurs zwischen Atomausstieg und Wachstumsdebatte

    Energy Technology Data Exchange (ETDEWEB)

    Radtke, Joerg [Bremen Univ. (Germany). Arbeitsgruppe fuer Energie und Infrastruktur; Hennig, Bettina (ed.) [Forschungsstelle Nachhaltigkeit und Klimapolitik, Leipzig (Germany)

    2013-07-01

    The book on the German energy policy as a consequence includes the following contributions: The German energy turnaround - scientific contributions. The energy turnaround in Germany - issue of interdisciplinary science. The transformation of the energy systems as social and technical challenge, - on the need of integrating energy research. Transformations and transformation blockades in the German energy system. The German energy turnaround in the context of international best practice. Energy turnaround also in Japan? - The chances of a nuclear phase-out. Possibilities and limits of public participation for the realization of an energy turnaround. Public energy in Germany - a model for participation? A plea for a comprehensive analysis of the energy turnaround in relation to the omnipresent crisis. Challenges and development in the German energy industry - consequences of the increasing percentage of renewable energies on the costs and the security of supply. Research funding and innovation promotion in the area of selected renewable energies. The economic chances of an energy turnaround. The need of appropriate monetary boundary conditions for the energy turnaround and the possibilities of an organization. The human factor in the context of the energy turnaround - environmental-psychological research approaches. The legal contribution to the energy turnaround. Vulnerability and resilience of energy systems. Geography of renewable energies -spatial constraints of a sustainable energy system. Critics and alternatives: The German energy turnaround that is no turnaround.

  18. 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...

  19. PACIOLI 15 workshop presentations : integration of farm accounting in research and statistics

    NARCIS (Netherlands)

    Poppe, K.J.; Boone, J.A.; Teeuwen-Vogelaar, C.

    2008-01-01

    The PACIOLI network explores the need for and feasibility of innovation in farm account-ing and its consequences for data gathering for policy analysis in Farm Accountancy Data Networks (FADNs). PACIOLI 15 was held in Aulanko, Finland, in September 2007. The theme of the workshop focused on the need

  20. ACCOUNTING PRACTICES FOR ADJUNSTING THE ENTITY’S RESULTS

    Directory of Open Access Journals (Sweden)

    L. CERNUŞCA

    2013-07-01

    Full Text Available An enterprise’s financial result is the main source of information for all those interested in the company’s activity. As a result of being normalized and audited, the information offered by accounting receives the “social recognition”, recognition which allows them to be used to evaluate the enterprise’s activities and performances. Although there are accounting laws, the options and/or the imprecision in the accounting texts allow for the possibility to manipulate the financial result and the content of the financial statements Within the liberty offered by the different source of accounting law, the enterprises can choose between the options which are at the base of presenting the financial statements. The choices made by the enterprise’s management with the purpose of modeling in a legal way, the presentation and the content of the financial statements are known as accounting policy. Within an enterprise, developing the accounting policies represent a primary aspect, because applying these policies determine a high degree of financial information relevance and lead to better management choices.

  1. Seeking Accountability: Multi-Service Accountability Agreements (MSAAs in Ontario’s Community Support Sector

    Directory of Open Access Journals (Sweden)

    Carolyn Steele Gray

    2014-02-01

    Full Text Available Multi-Service Accountability Agreements (MSAAs have been put in place to hold Community Sector Service (CSS agencies to account for services receiving public funding in Ontario. The MSAA seeks to support financial and performance accountability, requiring CSS agencies to report on their performance quarterly. The MSAA is an expenditure policy tool that has undergone several iterations, each informed by negotiations between the Ontario Ministry of Health and Long-Term Care (MOHLTC, the province’s regional authorities—known as Local Health Integration Networks (LHINs—and organizations/associations representing CSS agency interests. This approach to accountability is consistent with a broader focus on the government role as ‘steering’ service delivery rather than ‘rowing.’ The MSAA offers a standardized, politically acceptable approach to accountability. However, the MSAA relies heavily on performance indicators that may not adequately reflect quality care. The MSAA exemplifies the tension between the need for strong standardized accountability requirements for publicly-funded health service providers and the need for services that meet the needs of their communities.

  2. Mediatizing Educational Policy: The Journalistic Field, Science Policy, and Cross-Field Effects

    Science.gov (United States)

    Lingard, Bob; Rawolle, Shaun

    2004-01-01

    This paper is concerned to demonstrate the usefulness of the theory of Bourdieu, including the concepts of field, logics of practice and habitus, to understanding relationships between media and policy, what Fairclough has called the 'mediatization' of policy. Specifically, the paper draws upon Bourdieu's accessible account of the journalistic…

  3. Energy policies, liberalization and the framing of climate change policies in India

    Science.gov (United States)

    Cherian, Anilla

    Global climate change has emerged a new environmental issue affecting developing countries particularly after the signing of the United Nations Framework Convention on Climate Change in June 1992. This dissertation focuses on the factors which motivate Indian responses to global climate change at the international level. The study evaluates the relative impacts of two policy frames in the formulation of India's national climate change policy stance. The concept of "policy frames" refers to the idea that the definition of, and responses to a particular problem are constructed in terms of another more pressing and salient policy concern. A "policy frame" is an analytically constructed policy filter comprised of key, identifiable, policy features and existing resource constraints in a sector. The study traces the evolution of national energy (coal power and renewable energy) and environment sector policies under centralized planning based on a survey of a series of Five Year Plans (1970-1997). Characteristic sectoral policies are identified as constituting an "energy-related development policy frame" and an "environment-related development policy frame" under two distinct phases of national economic development--a managed economy and a liberalized economy. The study demonstrates that the 1991 shift towards phased economic liberalization resulted not only in a new set of energy (coal, power and renewable energy) policies and consequently an altered energy policy frame, but also in a largely unchanged set of environmental sector policies and consequently only a marginally altered environmental policy frame. The study demonstrates that the post-1991 energy policy changes together with existing energy resource constraints, constitute the dominant policy frame driving both the formulation of Indian policy stances at international climate change negotiations and also Indian responsiveness to coal, power, renewable energy, and climate change projects funded by the World Bank

  4. Accounting information system in turkish shipbuilding industry: Special accounting applications

    OpenAIRE

    DAŞTAN, Abdulkerim; Sercan EROL

    2014-01-01

    This study is considered in an effort to analyze the accounting information system in Turkish shipbuilding industry enterprises objectively accompanied by the elements of the accounting organization which are the document, the book and the chart of accounts and to demonstrate the accounting activities which are in existence under the present circumstances in Turkey. Shipbuilding industry creates a lot of added value such as the transfer and production of new technologies, employment and forei...

  5. Accounting information system in turkish shipbuilding industry: Special accounting applications

    OpenAIRE

    DAŞTAN, Abdulkerim; Sercan EROL

    2011-01-01

    This study is considered in an effort to analyze the accounting information system in Turkish shipbuilding industry enterprises objectively accompanied by the elements of the accounting organization which are the document, the book and the chart of accounts and to demonstrate the accounting activities which are in existence under the present circumstances in Turkey. Shipbuilding industry creates a lot of added value such as the transfer and production of new technologies, employment and forei...

  6. Accounting Students’ Choice on Accounting Information Technology Careers

    OpenAIRE

    Nurul Hasanah Uswati Dewi

    2014-01-01

    The important role of accounting information systems professionals, motivate researchers to analyze further the interest of students to the profession in the field of accounting information systems. The aim of this study explores the factors that influence students to choose and do not choose a profession in the field of accounting information systems. This research was conducted using questionnaires. The population was undergraduate accounting students. Sample research was done randomly....

  7. New Sale Policy for Olympic Tickets

    Institute of Scientific and Technical Information of China (English)

    2007-01-01

    Following the temporary suspension of the phase two domestic ticket sales of the Beijing Olympic Games, the Beijing Organizing Committee for the Games of the XXIX Olympiad(BOCOG)released a new policy of tick- et sales on November 5.

  8. Accountability after Structural Disaggregation: Comparing Agency Accountability Arrangements

    NARCIS (Netherlands)

    Overman, Sjors; Van Genugten, Marieke; Van Thiel, Sandra

    2015-01-01

    New accountability instruments – performance indicators, audits, and financial incentives – are expected to replace traditional accountability instruments in NPM reforms. We test this expectation by looking at the accountability arrangements of semi-autonomous agencies as a typical example of NPM re

  9. Accounting Issues: An Essay Series. Part II--Accounts Receivable

    Science.gov (United States)

    Laux, Judith A.

    2007-01-01

    This is the second in a series of articles designed to help academics refocus the introductory accounting course on the theoretical underpinnings of accounting. Intended as a supplement for the principles course, this article connects the asset Accounts Receivable to the essential theoretical constructs, discusses the inherent tradeoffs and…

  10. 18 CFR 367.2320 - Account 232, Accounts payable.

    Science.gov (United States)

    2010-04-01

    ... payable. This account must include all amounts payable by the service company within one year that are not... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 232, Accounts payable. 367.2320 Section 367.2320 Conservation of Power and Water Resources FEDERAL ENERGY...

  11. Keeping Public Officials Accountable through Dialogue: Resolving the Accountability Paradox.

    Science.gov (United States)

    Roberts, Nancy C.

    2002-01-01

    Discusses Harmon's Accountability Paradox in relation to the accountability of public officials. Promotes the use of dialogue because its advantage outweighs its cost as a mechanism of accountability when officials confront problems that defy definition and solution and when traditional solution methods have failed. (Contains 54 references.) (JOW)

  12. 18 CFR 367.1430 - Account 143, Other accounts receivable.

    Science.gov (United States)

    2010-04-01

    ... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1430 Account 143, Other... accounts receivable. 367.1430 Section 367.1430 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF...

  13. 18 CFR 367.1420 - Account 142, Customer accounts receivable.

    Science.gov (United States)

    2010-04-01

    ... GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1420 Account 142, Customer... accounts receivable. 367.1420 Section 367.1420 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF...

  14. Health Reform Requires Policy Capacity

    Directory of Open Access Journals (Sweden)

    Pierre-Gerlier Forest

    2015-05-01

    Full Text Available Among the many reasons that may limit the adoption of promising reform ideas, policy capacity is the least recognized. The concept itself is not widely understood. Although policy capacity is concerned with the gathering of information and the formulation of options for public action in the initial phases of policy consultation and development, it also touches on all stages of the policy process, from the strategic identification of a problem to the actual development of the policy, its formal adoption, its implementation, and even further, its evaluation and continuation or modification. Expertise in the form of policy advice is already widely available in and to public administrations, to well-established professional organizations like medical societies and, of course, to large private-sector organizations with commercial or financial interests in the health sector. We need more health actors to join the fray and move from their traditional position of advocacy to a fuller commitment to the development of policy capacity, with all that it entails in terms of leadership and social responsibility

  15. 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

  16. 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

  17. 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…

  18. 17 CFR 242.607 - Customer account statements.

    Science.gov (United States)

    2010-04-01

    ... or dealer's policies regarding receipt of payment for order flow from any broker or dealer, national... Regulation Nms-Regulation of the National Market System § 242.607 Customer account statements. (a) No broker... in section 17B of the Act (15 U.S.C. 78q-2), unless such broker or dealer informs such customer,...

  19. Forces of Accountability? The Power of Poor Parents in NCLB

    Science.gov (United States)

    Rogers, John

    2006-01-01

    Parental involvement is mentioned more than one hundred times in the No Child Left Behind Act (NCLB). In this article, John Rogers argues that President Bush and former U.S. secretary of education Rod Paige have promoted policy narratives of test accountability, choice, and parental involvement that describe how poor parents can spur educators to…

  20. Illinois Community College Board Uniform Accounting Procedures Manual.

    Science.gov (United States)

    Illinois Community Coll. Board, Springfield.

    This manual was designed to provide chief finance officers and other administrators with a summary of laws and policies that relate to Illinois public community colleges and to provide a uniform system for accounting, budgeting, auditing, and reporting in the state's community colleges. After chapter I describes the fiscal philosophies and…

  1. 17 CFR 210.12-09 - Valuation and qualifying accounts.

    Science.gov (United States)

    2010-04-01

    ... which are deducted in the balance sheet from the assets to which they apply and (b) those reserves which support the balance sheet caption, Reserves. Valuation and qualifying accounts and reserves as to which..., INVESTMENT ADVISERS ACT OF 1940, AND ENERGY POLICY AND CONSERVATION ACT OF 1975 Form and Content of...

  2. South Carolina Student Accountability System OSIRIS Instruction Manual.

    Science.gov (United States)

    South Carolina State Dept. of Education, Columbia.

    This manual expresses the South Carolina State Department of Education's understanding of the new, computerized school administration system called OSIRIS and the policy regarding its use with the Student Accountability System (SAS). The SAS is a method used to obtain a cumulative headcount of students served in certain programs specified in the…

  3. Accountability report - fiscal year 1997

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1998-04-01

    This document contains the US NRC`s accountability report for fiscal year 1997. Topics include uses of funds, financial condition, program performance, management accountability, and the audited financial statement.

  4. Legitimizing policies

    DEFF Research Database (Denmark)

    Jørgensen, Martin Bak

    2012-01-01

    , upholding and promoting humanitarian aspects of migration management. Legitimizing policies therefore become extremely important as governments have to appease national voters to remain in power and have to respect European regulations and international conventions. Doing so raises questions of social......The focus of this article is on representations of irregular migration in a Scandinavian context and how irregular migrants are constructed as a target group. A common feature in many (Western-)European states is the difficult attempt to navigate between an urge for control and respecting...

  5. Issues Of Managerial Accounting Methodology

    Directory of Open Access Journals (Sweden)

    Barulina E.V

    2012-03-01

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

  6. Accounting fraud detection and prevention

    OpenAIRE

    DICHTLOVÁ, Anna

    2009-01-01

    The purpose, of my thesis, was to extend results of my previous thesis concerning ethics in accounting. Mainly in the field of accounting fraud detection and prevention. First, I referred to ethics in accounting, financial fraud, risks resulting from its insufficient sentencing and specific types of fraud. Secondly, I described methods of accounting fraud detection and prevention. Among others internal audit, whistleblowing, software, preventive controls, confirmation of work history and educ...

  7. ACCOUNTING CONVERGENCE ON ECONOMIC CRISIS

    Directory of Open Access Journals (Sweden)

    HOLBAN ONCIOIU IONICA

    2010-12-01

    Full Text Available If normalization accounting is the process of harmonizing the presentation of financial statements, accounting methods and terminology, accounting convergence is the process by which accounting standards are developed in a way that is able to lead to the same fact or purpose, by highlighting the similarity of national - regional - international. This paper put in light the importance of the normalization and harmonization process, what its done in and what we have to do for that in Romania.

  8. 46 CFR Sec. 5 - Accounting.

    Science.gov (United States)

    2010-10-01

    ... 46 Shipping 8 2010-10-01 2010-10-01 false Accounting. Sec. 5 Section 5 Shipping MARITIME... Sec. 5 Accounting. The General Agent shall record the amounts of compensation paid from the NSA... Accounting Office, at which time the Maritime Administration will take custody of the records....

  9. Monetary accounting of ecosystem services

    NARCIS (Netherlands)

    Remme, R.P.; Edens, Bram; Schröter, Matthias; Hein, Lars

    2015-01-01

    Ecosystem accounting aims to provide a better understanding of ecosystem contributions to the economy in a spatially explicit way. Ecosystem accounting monitors ecosystem services and measures their monetary value using exchange values consistent with the System of National Accounts (SNA). We pil

  10. Accounting control and organizational behaviour

    CERN Document Server

    Otley, David

    1987-01-01

    This book goes beyond the material usually included in traditional management accounting texts and provides both managers and management accountants with a simple guide to the major issues involved in developing and using accounting systems for management control. Attention is focused particularly on budgetary control systems because these form the basis for management control in most organisation of any size.

  11. Accountability: new challenges, new forms

    NARCIS (Netherlands)

    C. van Woerkum; N. Aarts

    2012-01-01

    The general call for more accountability, affecting all western institutions, has reached the communication professionals as well. How can they cope with this new challenge? The danger is that they focus mainly on outcomes, so on performative accountability, whereas decisional accountability, meanin

  12. An Accounting Writing Proficiency Survey

    Science.gov (United States)

    Firch, Tim; Campbell, Annhenrie; Filling, Steven; Lindsay, David H.

    2011-01-01

    Although there has been much discussion about improving college student writing with college-level courses, little is known about how accounting programs, in particular, are addressing the writing proficiency challenge. This study surveys the 852 accounting programs in the United States to identify the frequency and types of accounting writing…

  13. Empirical Studies in Financial Accounting

    NARCIS (Netherlands)

    X. Gkougkousi (Xanthi)

    2012-01-01

    textabstractThis dissertation contributes to the stream of literature that examines the role of accounting information in capital markets. The first two chapters deal with the economic consequences of changes in accounting regulations. The third chapter examines the relation between accounting infor

  14. 债务重组对上市公司盈利的影响、特征和规律——公允价值计量模式下会计政策选择对上市公司的影响%The Characteristics and Rule of Debt Restructuring and Its Influence to the Earning of Listed Companies:The Impact of Accounting Policy Choice on Listed Companies under the Fair Value Measurement Model

    Institute of Scientific and Technical Information of China (English)

    翟胜宝

    2012-01-01

    Under the current system of accounting standards,the financial statements of listed companies which has debt restructuring in China 2007-2010 are used to study the impact of accounting policy choice,characteristics and laws on the quality of earnings of listed companies in the fair value measurement model.The research shows that the listed companies who implement the debt restructuring have a significant impact on their earnings;disclosure of the content of the debt restructuring transactions is gradually improved,but still not up to standard;the fair value of debt restructuring assets' reliability needs to be further improved;adjustment of profits in debt restructuring has changed,but the adjustment still exists and can not be ignored.This paper is devoted to enlighten the accounting policy choice and healthy development of listed companies,and take reference to the improvement of accounting standards and China's capital market regulatory system.%以现行会计准则体系为背景,运用我国上市公司2007年—2010年的财务报表数据,以上市公司债务重组准则的执行为代表,研究了公允价值计量模式下会计政策选择对上市公司盈利质量的影响、特征和规律。研究发现:上市公司实行债务重组对其盈利产生了较为显著的影响;债务重组交易内容的披露逐渐改善,但仍然不够规范;债务重组中抵债资产公允价值确定方法及金额公允价值可靠性仍值得探讨,需进一步提高;利用债务重组调节利润的情况有所改观,但仍存在,不容忽视。研究结论对于上市公司未来会计政策选择的理性思考与公司健康发展有启发意义,对我国资本市场的监管和会计准则体系的进一步完善也有参考价值。

  15. Topological phase effects

    CERN Document Server

    Robbins, J M

    2010-01-01

    Quantum eigenstates undergoing cyclic changes acquire a phase factor of geometric origin. This phase, known as the Berry phase, or the geometric phase, has found applications in a wide range of disciplines throughout physics, including atomic and molecular physics, condensed matter physics, optics, and classical dynamics. In this article, the basic theory of the geometric phase is presented along with a number of representative applications. The article begins with an account of the geometric phase for cyclic adiabatic evolutions. An elementary derivation is given along with a worked example for two-state systems. The implications of time-reversal are explained, as is the fundamental connection between the geometric phase and energy level degeneracies. We also discuss methods of experimental observation. A brief account is given of geometric magnetism; this is a Lorenz-like force of geometric origin which appears in the dynamics of slow systems coupled to fast ones. A number of theoretical developments of the...

  16. Quantitative goals for monetary policy

    OpenAIRE

    Fatás, Antonio; Mihov, Ilian; ROSE, Andrew K.

    2006-01-01

    We study empirically the macroeconomic effects of an explicit de jure quantitative goal for monetary policy. Quantitative goals take three forms: exchange rates, money growth rates, and inflation targets. We analyze the effects on inflation of both having a quantitative target, and of hitting a declared target; we also consider effects on output volatility. Our empirical work uses an annual data set covering 42 countries between 1960 and 2000, and takes account of other determinants of inflat...

  17. Accounting for Non-Accounting Students: What Affects Their Performance?

    Directory of Open Access Journals (Sweden)

    Suhaiza Ismail

    2012-04-01

    Full Text Available This study aims to examine the factors affecting the examination performance of non-accounting students in completing an accounting course, that is, Management Accounting. A questionnaire survey was administered to a total of 147 non-accounting students who enrolled in a Management Accounting course for a semester. The factors considered are gender, prior academic performance, year of study and learning approaches adopted which include deep, surface and strategic approaches. Using multiple regression analysis, the results reveal that prior academic performance and year of study have a positive significant impact on performance while the surface approach of learning has a negative significant impact on the performance of the students. This present study mainly focused on the overall performance of the students and did not investigate the effect of the factors on the performance of the various assessment components in Management accounting course. The findings imply that the Management Accounting course should be offered to higher level non-accounting students. In addition, for completing the course with good results, the surface approach to learning should be avoided. The present study is unique as it considers the students performance in a subject that is not the main discipline of the students (i.e., accounting course for non-accounting students.

  18. 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...

  19. 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.

  20. Changes in accountability mechanism in times of crisis

    DEFF Research Database (Denmark)

    Hansen, Hanne Foss; Kristiansen, Mads Bøge

    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......As other countries Denmark has been hit by the global financial, economic and fiscal crisis. Denmark has experienced a housing market bubble, several banks have been closed, stock prices have been falling, unemployment has increased, private consumption has weakened and the estimated GDP growth has...

  1. 76 FR 81295 - Cost Accounting Standards: Cost Accounting Standards 412 and 413-Cost Accounting Standards...

    Science.gov (United States)

    2011-12-27

    ... Accounting Standard (CAS) 412, ``Composition and Measurement of Pension Cost,'' and CAS 413, ``Adjustment and... the cost accounting standards governing measurement, assignment, and allocation of costs to contracts... contracting parties; Measurement of pension costs must be objectively verifiable; Accounting rules must...

  2. 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.

  3. Accounting Students’ Choice on Accounting Information Technology Careers

    Directory of Open Access Journals (Sweden)

    Nurul Hasanah Uswati Dewi

    2014-12-01

    Full Text Available The important role of accounting information systems professionals, motivate researchers to analyze further the interest of students to the profession in the field of accounting information systems. The aim of this study explores the factors that influence students to choose and do not choose a profession in the field of accounting information systems. This research was conducted using questionnaires. The population was undergraduate accounting students. Sample research was done randomly.This research shows that the interest in undergraduate accounting students for a career in the field of information systems is very small and this research also appears that the academic supervisor is one of the dominant factors influencing student choice in choosing a career in the field of information systems. Beside this, this study also found that respondents are not interested in a career in accounting information systems more due to that field of information systems is not a career they aspire.

  4. ACCOUNTING CHALLENGES – CAPITALIZING HUMAN VALUE

    Directory of Open Access Journals (Sweden)

    Alexandra CIOCLOV (PETCU

    2015-04-01

    Full Text Available Assessing the performance of business organisations has been a priority for all stakeholders, and this is the reason accounting has continuously evolved to better assist investors in their decision-making process. However, given the increasing importance of the service industry, the focus in evaluating business performance is also on employees’ performance and employee-centred organisational policies that would further stimulate the knowledge-production at the firms’ level. As many accounting professionals have already understood, accounting faces the challenge of a continuous adaption to the necessities of the business environment, thus admitting that it should provide the grounds for a sustainable and generalizable methodology for intellectual and, more particularly, human capital recognition. This paper offers a literature review on intellectual capital management and reporting, leaving room for the debate upon the choice of instruments that would ensure an accurate presentation employees’ added-value to organisational performance. It also presents a schematic approach to further develop the subject, describing the proposed methodology for further in-depth research.

  5. 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

  6. Health care policy development: a critical analysis model.

    Science.gov (United States)

    Logan, Jean E; Pauling, Carolyn D; Franzen, Debra B

    2011-01-01

    This article describes a phased approach for teaching baccalaureate nursing students critical analysis of health care policy, including refinement of existing policy or the foundation to create new policy. Central to this approach is the application of an innovative framework, the Grand View Critical Analysis Model, which was designed to provide a conceptual base for the authentic learning experience. Students come to know the interconnectedness and the importance of the model, which includes issue selection and four phases: policy focus, colleagueship analysis, evidence-based practice analysis, and policy analysis and development.

  7. Policy Analysis in Heterogeneous Agent Economies

    OpenAIRE

    Akyol, Metin

    2016-01-01

    In this dissertation I provide an evaluation of three policy proposals for the areas of education, gender inequality, and social networks. All three areas are of high relevance in the context of labor market economics and the research in this area is an important tool in order to provide better economic outcomes for individuals. In order to account for the complexities of the possible effects I employed the methodological approach of Agent-based models for all three policies. I first lo...

  8. ECONOMIST VERSUS ACCOUNTANT IN ROMANIA

    OpenAIRE

    SABOU FELICIA

    2016-01-01

    The paper presents how it is perceived the accountant profession and the economist profession, by the companies who provide jobs for these two professions, using the most important jobs sites from Romania. The study was made in November 2015, on a total of 86 companies who offered jobs for accountant and economist, using ejos.ro job site and 61 companies who offered jobs for accountant and economist, using bestjobs.ro job site. Analyzing this practice met in Romania, through th...

  9. Tax accounting - IFRS IAS 12: Voor accountants, controllers en fiscalisten

    NARCIS (Netherlands)

    Naarding, E.W.J.; Langendijk, H.P.A.J.

    2010-01-01

    Deel 7 van de reeks 'Tax Assurance in beeld' is een werkboek dat vraagstukken bevat om de technische aspecten van IAS 12 Income Taxes van de International Accounting Standards Board (IASB) te oefenen. Het boek is bedoeld voor accountants, controllers en fiscalisten die zich willen bekwamen in de tec

  10. Accounting Research as a didactic tool for a accounting teaching

    Directory of Open Access Journals (Sweden)

    Valeria Gisela Perez

    2016-06-01

    Full Text Available This paper develops a reflection about the importance of the research of accounting subjects in the professional accountants training, this importance is an attribute of research to increase the wealth of discipline under investigation, this can be converted into a skill and/or competence wich accountants are required to demonstrate in their professional practice.Furthermore, accounting is recognized by the authors as a science in constant development, being able to be investigated. This change in knowledge is an element that motivates professionals to be constantly updated, becoming this aspect (constant updating the skill and competence that research can bring to professional training in university classrooms.The reflection is based on the study of documents developed by prestigious authors in accounting theory, teaching and research.Therefore, this paper concludes that research is a useful tool for the professional accounting training, and rewards the important skills and competencies for professional practice; it can be conceived as well as a strategy for technical and educational activities that allows students to recreate knowledge, allowing future updates that will require their professional practice.Key words: Accounting research, university teaching, accounting education. 

  11. Tax accounting - IFRS IAS 12 : Voor accountants, controllers en fiscalisten

    NARCIS (Netherlands)

    Naarding, E.; Langendijk, H.P.A.J.

    2010-01-01

    Deel 7 van de reeks 'Tax Assurance in beeld' is een werkboek dat vraagstukken bevat om de technische aspecten van IAS 12 Income Taxes van de International Accounting Standards Board (IASB) te oefenen. Het boek is bedoeld voor accountants, controllers en fiscalisten die zich willen bekwamen in de tec

  12. 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.

  13. Social accountability of medical education

    DEFF Research Database (Denmark)

    Lindgren, Stefan; Karle, Hans

    2011-01-01

    Medical doctors constitute a profession which embraces trust from and accountability to society. This responsibility extends to all medical educational institutions. Social accountability of medical education means a willingness and ability to adjust to the needs of patients and health care systems...... accountability of medical education must be included in all accreditation processes at all levels. The global standards programme by World Federation for Medical Education (WFME) provides tools for national or regional accreditation but also guidance for reforms and quality improvement. The standards are used....... In 2011, a revision of the standards for undergraduate education has been instituted. Strengthening of aspects on social accountability of medical education will be a particular concern....

  14. Order Fulfillment and Accounting System

    Data.gov (United States)

    National Archives and Records Administration — OFAS is the financial management system that tracks and provides accounting of customer service requests for reproductions of National Archives and Records...

  15. Global Credit Crunch and Accounting

    Directory of Open Access Journals (Sweden)

    Haluk BENGÜ

    2015-12-01

    Full Text Available The concept of economic crisis is accepted to have entered management literature following the 1929 economic crisis. Can accounting be blamed for economic or financial crises? Is it fair to say that a defect or negligence in accounting and auditing played a role in the occurrence and rapid dissemination of the current global credit crunch? In other words, is it possible to find a link between the reasons for or results of the global financial crisis and the basic principles of accounting, the generally accepted accounting principles, the prevalent accounting approaches, methods and practices, the regulations on accounting, accounting audit and any relevant professional or legal regulation and accounting culture and values? The objective of this communiqué is to open the above-mentioned questions up for discussion. The answers to these questions are quite important, in that they will provide clues that can be used to shape the future of accounting and auditing. This study is expected to be inspirational for further empirical studies to be carried out in this domain.

  16. 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…

  17. State-Mandated Accountability in High Schools: Teachers' Interpretations of a New Era

    Science.gov (United States)

    Louis, Karen Seashore; Febey, Karen; Schroeder, Roger

    2005-01-01

    This article addresses conflicting statements about the impact of accountability policies in which some argue that testing undermines good teaching, while others claim that it stimulates improvement. The authors begin with the assumption that it is important to explore implementers' cognitive perspectives in order to understand a policy's effects.…

  18. Risks Associated With Romanian Capital Account Liberalization

    Directory of Open Access Journals (Sweden)

    Ramona Mariana CALINICA

    2012-11-01

    Full Text Available The compulsory full liberalization of the capital account of Romania has been undertaken with EU Accession Treaty and put into practice since September 2006. This allowed free entry of capital in the Romanian economy, the financial sector being the main beneficiary. Moreover, the central bank decided to stop using the lever prudential and administrative measures employed to mitigate the growth of private sector credit (reserve level policy. The effect of these measures was the excessive growth of the private sector credit volume in Romania. The objective of this paper is to present the consequences of these actions, the ultimate goal being to identify induced risks to the stability of the financial system.

  19. Antipodean Social Policy Responses to Economic Crises

    DEFF Research Database (Denmark)

    Starke, Peter

    2013-01-01

    In this article, I analyze the social policy reactions to economic crises in Australia and New Zealand. After the financial crisis of 2008, Australia built its crisis management strategy around a large fiscal stimulus with a significant social policy component, whereas New Zealand did not. While...... 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......, the early 1990s recession and the Asian financial crisis), I discuss the contribution of a number of factors to explaining this difference between Australia and New Zealand. These factors include: idiosyncratic causes such as the Australian mining boom and the Christchurch earthquakes, partisan politics...

  20. Net Interoffice Accounts of Global Banks: The Role of Domestic Funding

    Directory of Open Access Journals (Sweden)

    Carmela D'Avino

    2015-06-01

    Full Text Available Existing literature has identified domestic restrictive monetary policy and deteriorating funding conditions as the predominant factors explaining the increase in net interoffice accounts of global banks, that is, the net liabilities of parent offices due to their related foreign offices. The purpose of this research is twofold. Firstly, it quantifies the responsiveness of net interoffice accounts to variations in different types of domestic funding. Secondly, the paper assesses whether the relationship between net interoffice accounts and domestic policy-steered rates depends on cross-sectional differences in the funding structure of global banks. Using US banks’ balance sheets data collected by the Federal Financial Institutions Examination Council, the results highlight the importance of domestic repo borrowings in explaining net interoffice accounts, especially for larger banks during the crisis. On the other hand, a negative relationship between policy rates and net interoffice accounts is observed only for those global banks with a relatively higher share of repo borrowings.

  1. Financial assistance: the order reflected in accounting and tax accounting

    Directory of Open Access Journals (Sweden)

    I.М. Vygivska

    2016-07-01

    Full Text Available The lack of a comprehensive approach to the accounting reflection of repayable financial aid makes it impossible to establish an information base for the evaluation of its attraction and use. Therefore, to ensure completeness of operations related to the involvement of financial assistance is only possible through the use of scientifically based methods of accounting and scientific researches in the field of accounting should be directed at ensuring stable financial condition of the enterprise, improving management decision-making to attract and use financial aid and prevent violations of the payment discipline. Based analysis approach to mapping returnable financial assistance has shown that the accounting staff has no single method for such transactions. In order to eliminate this disadvantage we offer to display repayable financial assistance as a part of the loan capital through the use of 609 "Swivel financial assistance" account to the opening of the analytical account of 609.1 "Swivel financial assistance in the national currency", and 609.2 "Swivel financial assistance in foreign currency" and the account of 505 "Long-term financial assistance in the national currency" and 506 "Long-term financial assistance in foreign currency".

  2. Revised Accounting for Business Combinations

    Science.gov (United States)

    Wilson, Arlette C.; Key, Kimberly

    2008-01-01

    The Financial Accounting Standards Board (FASB) has recently issued Statement of Financial Accounting Standards No. 141 (Revised 2007) Business Combinations. The object of this Statement is to improve the relevance, representational faithfulness, and comparability of reported information about a business combination and its effects. This Statement…

  3. 77 FR 40253 - Reserve Account

    Science.gov (United States)

    2012-07-09

    ... requirement for a reserve account analysis will be used for new construction rental housing funded under... affect reserve account requirements of new construction rental housing funded under Sections 515 RRH or... response to this comment. 2. Increasing the Reserve Fund Requirement in excess of 1 percent, addressing...

  4. Green accounts & day high schools

    DEFF Research Database (Denmark)

    Jørgensen, Michael Søgaard

    1997-01-01

    The arcticle presents the concept of green accounts and describes how it can be used in the daily work and the teaching at day high schools.......The arcticle presents the concept of green accounts and describes how it can be used in the daily work and the teaching at day high schools....

  5. Enhancing accountability in the cloud

    NARCIS (Netherlands)

    Jaatun, M.; Pearson, S.; Gittler, F.; Leenes, Ronald; van der Zwet, Maartje

    2016-01-01

    This article focuses on the role of accountability within information management, particularly in cloud computing contexts. Key to this notion is that an accountable Cloud Provider must demonstrate both willingness and capacity for being a responsible steward of other people's data. More generally,

  6. Careers for Women in Accounting

    Science.gov (United States)

    Rayburn, Letricia Gayle

    1976-01-01

    This survey showed that most accounting firms are either actively trying to solve the problem of discrimination or are at least interested in seeking solutions. Some companies indicated that they would hire more women college graduates if they were qualified accountants. (Author)

  7. Accounting Experiences in Collaborative Learning

    Science.gov (United States)

    Edmond, Tracie; Tiggeman, Theresa

    2009-01-01

    This paper discusses incorporating collaborative learning into accounting classes as a response to the Accounting Education Change Commission's call to install a more active student learner in the classroom. Collaborative learning requires the students to interact with each other and with the material within the classroom setting. It is a…

  8. Maken accountants systematisch onbewuste beoordelingsfouten?

    NARCIS (Netherlands)

    Meijs, K. (Koert); Grinsven, J.H.M. (Jürgen)

    2014-01-01

    Harvard Business Review auteurs Bazerman, Loewenstein en Moore stellen in hun artikel “Why good accountants do bad audits” (2002) dat het werkelijke probleem bij accountantscontroles niet zit in bewuste fraude door accountants maar schuilt in onbewuste beoordelingsfouten. Zij beroepen zich enerzijds

  9. An Accounting International Experience Course

    Science.gov (United States)

    Johnson, Leigh Redd; Rudolph, Holly R.; Seay, Robert A.

    2010-01-01

    Accounting students need practical opportunities to personally experience other cultures and international business practices if they are to effectively compete in today's global marketplace. In order to address this need, the Department of Accounting at Murray State University offers an international experience course which includes a short-term…

  10. Better environment with green accounts ?

    DEFF Research Database (Denmark)

    Jørgensen, Michael Søgaard

    1998-01-01

    The article discusses the prerequisites for environmental improvement through green accounts. Examples are given for the use within the work of food production, cleaning and education.......The article discusses the prerequisites for environmental improvement through green accounts. Examples are given for the use within the work of food production, cleaning and education....

  11. Open Book Professional Accountancy Examinations

    Science.gov (United States)

    Rowlands, J. E.; Forsyth, D.

    2006-01-01

    This article describes the structure and rationale for an open-book approach in professional accountancy examinations. The concept of knowledge management and the recognition that some knowledge ought to be embedded in the minds of professional accountants while other knowledge ought to be readily accessible and capable of application forms the…

  12. GASB's Basis of Accounting Project.

    Science.gov (United States)

    Kovlak, Daniel L.

    1986-01-01

    In July 1984, the Governmental Accounting Standards Board began its "Measurement Focus/Basis of Accounting" project, which addresses measurement issues and revenue and expenditure recognition problems involving governmental funds. This article explains the project's background, alternatives discussed by the board, and tentative conclusions and…

  13. Evaluating the effectiveness of air quality regulations: A review of accountability studies and frameworks.

    Science.gov (United States)

    Henneman, Lucas R F; Liu, Cong; Mulholland, James A; Russell, Armistead G

    2017-02-01

    Assessments of past environmental policies-termed accountability studies-contribute important information to the decision-making process used to review the efficacy of past policies, and subsequently aid in the development of effective new policies. These studies have used a variety of methods that have achieved varying levels of success at linking improvements in air quality and/or health to regulations. The Health Effects Institute defines the air pollution accountability framework as a chain of events that includes the regulation of interest, air quality, exposure/dose, and health outcomes, and suggests that accountability research should address impacts for each of these linkages. Early accountability studies investigated short-term, local regulatory actions (for example, coal use banned city-wide on a specific date or traffic pattern changes made for Olympic Games). Recent studies assessed regulations implemented over longer time and larger spatial scales. Studies on broader scales require accountability research methods that account for effects of confounding factors that increase over time and space. Improved estimates of appropriate baseline levels (sometimes termed "counterfactual"-the expected state in a scenario without an intervention) that account for confounders and uncertainties at each link in the accountability chain will help estimate causality with greater certainty. In the direct accountability framework, researchers link outcomes with regulations using statistical methods that bypass the link-by-link approach of classical accountability. Direct accountability results and methods complement the classical approach. New studies should take advantage of advanced planning for accountability studies, new data sources (such as satellite measurements), and new statistical methods. Evaluation of new methods and data sources is necessary to improve investigations of long-term regulations, and associated uncertainty should be accounted for at each link to

  14. The Perception of the Accounting Students on the Image of the Accountant and the Accounting Profession

    Directory of Open Access Journals (Sweden)

    Lucian Cernuşca

    2015-01-01

    Full Text Available This study aims to present the perception of the accounting students on the accountant image and the accounting profession, thus contributing to a better understanding of the option for the field of accounting and the motivations for choosing this profession. The paper consists of the following parts: introduction, literature review, research methodology, research findings, conclusions and bibliography. The accounting profession must be aligned to the current conditions the Romanian accounting system is going through to harmonize to the IFRS and European regulations and the development of information technologies and the transition to digital era. The role of the accountant changes from a simple digit operator to a modern one. This will be part of the managerial team, provide strategic and financial advice and effective solutions for the proper functioning of the organization, the modern stereotype involving creativity in the accounting activities. The research aims at understanding the role of the accounting profession as a social identity and as a social phenomenon and the implications for academia and professional bodies.

  15. Policy Feedback System (PFS)

    Data.gov (United States)

    Social Security Administration — The Policy Feedback System (PFS) is a web application developed by the Office of Disability Policy Management Information (ODPMI) team that gathers empirical data...

  16. 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

  17. Accounts that matter and count

    DEFF Research Database (Denmark)

    Elkjær, Bente; Brandi, Ulrik

    In the paper, we propose that professional accountability and textual enactments hereof can be understood within the field of organisational learning. This means that professional accountability is not only a matter of legitimate knowledge and a responsible identity but also of organising work....... In this pursuit, we are inspired by the dilemma in the literature on professionals as an occupational group safeguarding societal accountable knowledge, and professionals entering enterprises and the organisational professionalism that follows from these movements. We are aware that not all may accept...... that management consultants as professionals but stretching the case may, nevertheless, make us see similar issues for other groups of more acknowledged professionals. Taking professional accountability into work and enterprises makes it possible for us to highlight that professional accountability...

  18. FROM TRADITIONAL ACCOUNTING TO KNOWLEDGE BASED ACCOUNTING ORGANIZATIONS

    Directory of Open Access Journals (Sweden)

    NICOLETA RADNEANTU

    2010-01-01

    Full Text Available Nowadays, we may observe that the rules of traditional economy have changed. The new economy – the knowledge based economy determine also major change in organizations resources, structure, strategic objectives, departments, accounting, goods. In our research we want to underline how the accounting rules, regulations and paradigms have changed to cope with political, economic and social challenges, as well as to the emergence of knowledge based organization. We also try to find out where Romanian accounting is on the hard road of evolution from traditional to knowledge based.

  19. Professional accounting media - accountants handing over control to the system

    DEFF Research Database (Denmark)

    Baldvinsdottir, Gudrun; Burns, John; Nørreklit, Hanne

    2010-01-01

    to place substantial trust in the software. The paper relates these changes to trends in contemporary social practices, and reflects in the light of recent events in the financial markets and global economy more generally. Originality/value - This paper contributes by adding more insight to the diffusion...... and the social practice of management accounting; in particular, whether these adverts are producing an image of management accountants who are in control of their management accounting system or who are controlled by it. The paper also discusses whether these adverts reflect changes in broader social practices...

  20. 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.

  1. Challenges of Environmental Management Accounting –- Current Accounting Practices

    Directory of Open Access Journals (Sweden)

    Prof. Ph.D. Gheorghe Popescu

    2008-12-01

    Full Text Available The goal of our paper is to reduce some of the international confusion generated on such animportant topic by providing a general framework and set of definitions for Environmental ManagementAccounting (EMA.Environmental Management Accounting is a relatively new tool in environmental management definedas the identification, collection, estimation, analysis, internal reporting, and use of materials and energyflow information, environmental cost information, and other cost information for both conventionaland environmental decision-making within an organization.Due to their special role, accountants, since they are the ones with access to the important monetarydata and information systems needed for management accounting activities, must to improve both theirability to verify the quality of such information and the skills to use that information for decision making.

  2. 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.

  3. Perceived Problems of Being an Accounting Teacher

    Directory of Open Access Journals (Sweden)

    Tamires Sousa Araújo

    2015-04-01

    Full Text Available 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 experts (Delphi technique. The sample consisted of 574 Brazilian professors. The results indicate that the main problems faced by professors were the following: "lack of student motivation"; "heterogeneous classes"; "amount of administrative work"; "very large class size"; and "lack of time". It was also found that these problems tend to be the same during all phases of the professorial life cycle. However, these problems are more intense upon entry into the career; their importance decreases in each phase. It was also found that professors working for public versus private institutions confronted different problems. The large amount of administrative work and the lack of guidance by the higher education institution (HEI are typical problems of public institutions. The degree level achieved by professors is also sensitive to the type of problems that they face. In other words, the lack of opportunities for additional training, the lack of HEI guidance, and the knowledge of academic standards are issues that most directly affect professors with lower professional degrees, whereas the lack of time and the large amount of administrative work are problems faced with greater intensity by professors with higher degrees.

  4. Cultural Impacts in Managerial Accounting

    Directory of Open Access Journals (Sweden)

    Flavius Guinea

    2006-08-01

    Full Text Available From the theoretical point of view, it has been stated that there is a considerable probability that some cultural aspects could affect the economic environment and, consequently, the managerial accounting. While this statement has a certain suppositional degree, we will try to test the importance of culture within the managerial accounting. Several empirical approaches underline the existence of a powerful impact of the national culture on the managerial accounting systems. Moreover, it is clear for everybody that the companies’ strategic objectives are often expressed in numerical terms, but they are chosen according to the culture.

  5. Accountancy Against Financial Engineering Challenges

    Directory of Open Access Journals (Sweden)

    Cicilia Ionescu

    2006-07-01

    Full Text Available The world we are living in is the one of economies’ universalization, and especially, of financial markets’ globalization. The abolition of economic borders for different countries has also implications in the monitorization of companies’ businesses with the help of accounting. Yet, the information regarding companies’ performances determinate a higher concern. This is the reason for which the accounting normalizators were permanently concerned in finding reliable models of reflecting this. In spite, there are instruments and techniques (accounting engineering which distort the companies’ results.

  6. Making sense of nonbusiness accounting.

    Science.gov (United States)

    Anthony, R N

    1980-01-01

    The nonbusiness world of municipalities, colleges and universities, hospitals, and other nonprofit organizations follows its own rules when it comes to financial statements, and these are often confusing to anyone who is accustomed to business accounting. According to this author, it was the concept of fund accounting that divided the two worlds of business and nonbusiness accounting and led to a situation where it is almost impossible to judge the financial performance of nonbusiness entities. He shows how financial statements of the business and nonbusiness worlds can use the same standards, with a few modifications for the unique features of nonbusiness organizations.

  7. Alternativa de política educacional para o Brasil: School Accountability

    Directory of Open Access Journals (Sweden)

    Eduardo de Carvalho Andrade

    2009-12-01

    Full Text Available An alternative to the education policy in Brasil: School accountability. This paper examines the school accountability (SA policies adopted in the US. Significant impacts on the quality of education occur when the SA incorporates a set of sanctions and rewards to schools based on their students' performance. In comparison with other policies, it is also more efficient. Potential problems of adopting the SA (bias toward cognitive ability, gaming and difficulty in measuring the school contribution can be overcome. The analysis suggests that the SA should be considered as an alternative to improve the quality of education in Brazil.

  8. Toward Improved Accounting for Natural Resources and the Environment Toward Improved Accounting for Natural Resources and the Environment

    Directory of Open Access Journals (Sweden)

    Ernst Lutz

    1990-03-01

    Full Text Available The negative effects of human activity on the natural environment are becoming more and more apparent. The problems are all complex and rewire changes in many areas of life,. from policies ro projects to individual behavior. Envyromental accounting is one of the possible tools that can encourage a move toward more sustainable development. Gross domestic product (GDP, figures are being widely used by economists, politicians and the media. But often, they are used without the caveat that they represent "insustainable income" where they neglect the degradation of the natural asset base and view the sale of nonrenewable resources entirely as income. The paper describes the state of art in the field of environmental and resources accounting and suggests that further work is needed in order to properly account for natural resources and the environment and thereby help to direct us toward a more sustainable path of development. Toward Improved Accounting for Natural Resources and the Environment

  9. HARMONISATION OF CROATIAN ACCOUNTING SYSTEM WITH EUROPEAN UNION'S REQUESTS

    Directory of Open Access Journals (Sweden)

    Ivana Mamic Sacer

    2007-06-01

    Full Text Available A process of accounting harmonization is a result of a process of globalization. One of the fields that are certainly important for harmonisation, not only in Croatian case, but also for European and world economy consideration is the field of financial reporting. Because of differences in characteristics of national regulations, there are some differences in financial reporting framework for companies that are oriented only on national (domestic market and for those that have global business policy. In this paper, authors compare Croatian Law on accounting with European Union requests and some world experiences in financial reporting.

  10. 77 FR 202 - Federal Acquisition Regulation; Updated Financial Accounting Standards Board Accounting References

    Science.gov (United States)

    2012-01-03

    ... 9000-AM00 Federal Acquisition Regulation; Updated Financial Accounting Standards Board Accounting... accounting standards owing to the Financial Accounting Standards Board's Accounting Standards Codification of Generally Accepted Accounting Principles. DATES: Effective Date: February 2, 2012. FOR FURTHER...

  11. Annual Financial Statements as Way of Communicate the Accounting Information in the Economic Environment

    OpenAIRE

    Ovidia DOINEA

    2008-01-01

    The accounting synthesis documents represents an informing social system created for the satisfaction of the informing user’s needs, needs determined by political and social purposes. The financial informing policies described by the annual synthesis accounting documents architecture are different in accordance with their needs. The official documents for presenting the financial – economical situation are the annual financial statements.

  12. Paradigms, Power, and PR in New York City: Assessing Two School Accountability Implementation Efforts

    Science.gov (United States)

    Peck, Craig

    2014-01-01

    This policy study critically compares two different efforts to implement an accountability system in the New York City public schools. In 1971, the New York City Board of Education contracted with the Educational Testing Service (ETS), which created a lengthy accountability plan for the district. Fitful maneuvers to execute the ETS plan fizzled…

  13. 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...

  14. 7 CFR 1951.16 - Other servicing actions on real estate type loan accounts.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 14 2010-01-01 2009-01-01 true Other servicing actions on real estate type loan... Account Servicing Policies § 1951.16 Other servicing actions on real estate type loan accounts. (a... smaller, respectively, than the sum of such installments on the note and other charges. (c) Real...

  15. 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…

  16. 12 CFR 330.7 - Accounts held by an agent, nominee, guardian, custodian or conservator.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 4 2010-01-01 2010-01-01 false Accounts held by an agent, nominee, guardian... REGULATIONS AND STATEMENTS OF GENERAL POLICY DEPOSIT INSURANCE COVERAGE § 330.7 Accounts held by an agent.... Funds held by a guardian, custodian, or conservator for the benefit of his or her ward, or for...

  17. Environmental education policy research

    DEFF Research Database (Denmark)

    Læssøe, Jeppe; Feinstein, Noah Weeth; Blum, Nicole

    2013-01-01

    This essay examines the relationship between research and policy and, more specifically, how researchers might relate to policy work. Given the current international policy focus on climate change, green growth and sustainability in general, it argues for strengthening and widening policy research...

  18. Translating Policy and Practice

    OpenAIRE

    McCabe, Louise

    2007-01-01

    Abstract Global influences and demographic changes are leading policy makers in less developed countries to look to more developed regions for policy and service ideas. Policy and services ideas may then be `borrowed' via processes such as policy transfer (Dolowitz and Marsh, 1996). This article explores the establishment of day care for people with dementia in Kerala, India. During the development of this ...

  19. Food policy an ethics

    DEFF Research Database (Denmark)

    Coff, Christian Eyde; Kemp, Peter

    2014-01-01

    This entry gives an overview of food policy and major ethical principles that in the last decades have been proposed and advocated for in debates on food policy. Food policies touch upon a vast area of interrelated policies (like health, transport, environment, poverty, animal welfare etc.) which...

  20. EU Industrial Policy

    DEFF Research Database (Denmark)

    Pellegrin, Julie; Giorgetti, Maria Letizia; Jensen, Camilla

    Following disregard in the 1980s, industrial policy has recently attracted policy attention at EU level. The objective of this study provided by Policy Department A at the request of the ITRE Committee, is to establish the state of the art of a coordinated and integrated EU industrial policy...

  1. Counting, accounting, and accountability: Helen Verran's relational empiricism.

    Science.gov (United States)

    Kenney, Martha

    2015-10-01

    Helen Verran uses the term 'relational empiricism' to describe situated empirical inquiry that is attentive to the relations that constitute its objects of study, including the investigator's own practices. Relational empiricism draws on and reconfigures Science and Technology Studies' traditional concerns with reflexivity and relationality, casting empirical inquiry as an important and non-innocent world-making practice. Through a reading of Verran's postcolonial projects in Nigeria and Australia, this article develops a concept of empirical and political 'accountability' to complement her relational empiricism. In Science and an African Logic, Verran provides accounts of the relations that materialize her empirical objects. These accounts work to decompose her original objects, generating new objects that are more promising for the specific postcolonial contexts of her work. The process of decomposition is part of remaining accountable for her research methods and accountable to the worlds she is working in and writing about. This is a practice of narrating relations and learning to tell better technoscientific stories. What counts as better, however, is not given, but is always contextual and at stake. In this way, Verran acts not as participant-observer, but as participant-storyteller, telling stories to facilitate epistemic flourishing within and as part of a historically located community of practice. The understanding of accountability that emerges from this discussion is designed as a contribution, both practical and evocative, to the theoretical toolkit of Science and Technology Studies scholars who are interested in thinking concretely about how we can be more accountable to the worlds we study.

  2. On Internationalization of Accounting Standards

    Institute of Scientific and Technical Information of China (English)

    Liu Shuyun; Yuncheng

    2007-01-01

    @@ World economy globalization highlighted with deregulation of trade, capital movement and financing has been the dominant trend under the push of rapid growing of modern information technology,creating a urgent demand for internationalized accounting standards.

  3. Speaking the Language of Accounting.

    Science.gov (United States)

    Fletcher, Leslie B.

    1997-01-01

    Round Robin is a game in which students must express accounting information in their own words. It is a means of familiarizing students with the language of vocabulary and of developing their verbal expressiveness. (SK)

  4. ACCOUNTING PROVISIONS FOR VACATION PAY

    Directory of Open Access Journals (Sweden)

    Anna CEBOTARI

    2016-09-01

    Full Text Available In the presented article are proposed for examination theoretical aspects related to the notion of provision. The authors describe the method of calculation and accounting for provisions regarding the payment of leave.

  5. Accountability Starts with the Superintendent

    Science.gov (United States)

    Ricketts, Kenneth E.

    1973-01-01

    Describes how Lawndale District, near Los Angeles, developed a system of accountability starting with the superintendent. Describes the subgoals and objectives developed by the superintendent in cooperation with the Board of Trustees and members of the community. (JF)

  6. Accountability in Times of Austerity

    DEFF Research Database (Denmark)

    Hansen, Hanne Foss; Kristiansen, Mads Bøge

    Like other countries Denmark has been hit by the global financial, economic and fiscal crisis. The pressure on the public finances has increased and public sector reforms such as new and/or changed accountability systems for budgetng, spending controls and financial management hav been launched...... in the form of a Budget Law and new requirements for financial management. This makes it interesting to assess how these initiatives introduced in times of austerity affect accountability in central government, and to discuss the potential effects of them. Based on a democratic, a constitutional...... and a learning perspective on public accountability, we assess the two initiatives through documentary material and interviews with civil servants who have designed or implemented the initiatives. The paper shows that the two initiatives strenthen and increase accountability from a democratic...

  7. ECONOMIST VERSUS ACCOUNTANT IN ROMANIA

    Directory of Open Access Journals (Sweden)

    SABOU FELICIA

    2016-02-01

    Full Text Available The paper presents how it is perceived the accountant profession and the economist profession, by the companies who provide jobs for these two professions, using the most important jobs sites from Romania. The study was made in November 2015, on a total of 86 companies who offered jobs for accountant and economist, using ejos.ro job site and 61 companies who offered jobs for accountant and economist, using bestjobs.ro job site. Analyzing this practice met in Romania, through the company offer the “accountant” job although the position is in reality for the "economist" job, I tried to explain this wrong tendency using the term accountant in place of economist.

  8. Accountancy--An Emerging Profession

    Science.gov (United States)

    Ristino, Robert J.

    1971-01-01

    Today, the accountant is widely recognized as a well-educated, well rounded and respected member of his community....part of a professional fraternity that oversees the most complex of human designs--a nation's economy. (Editor)

  9. Citizen participation in public accountability

    DEFF Research Database (Denmark)

    Damgaard, Bodil; Lewis, Jenny

    2014-01-01

    In this chapter we offer an analytical framework sensitive to the quality of citizen participation, which is measured in terms of transferred power from the governors to the citizens, and in terms of the degree to which citizens have access to accountability measures. We do this by combining...... Arnstein’s (1969) classic ladder of participation with a focus on citizen participation in regard to bureaucratic accountability, centered on efficiency and learning (cf. Bovens et al. 2008)....

  10. INTENATIONAL RESEARCH REGARDING CREATIVE ACCOUNTING

    Directory of Open Access Journals (Sweden)

    Berinde Sorin Romulus

    2012-12-01

    Full Text Available Although creative accounting practices are not at all recent, only since 2000 this phenomenon has been widely publicized because of the financial scandals that had erupted worldwide. Obviously, creative accounting practices came to be used with nonchalance at enterprise level, irrespective of their size or the industry within which they operate, fact that appears from different studies undertaken globally in recent years.Even though there are many studies based on the creative accounting phenomenon and on other subjects deriving from it, we considered both interesting and necessary an analysis of the articles that tackle different aspects concerning creative accounting, published after 1990 until now within the highest rated journals in the field of accounting. The main objective of this study is to identify the main research areas in order to emphasize the main existent shortcomings and to outline possible solutions concerning future research directions in this field. Of course, from this main objective derive a few sub-objectives which we will try to achieve by means of the quantitative study. The quantitative study is based on the analysis of researches performed in the filed of creative accounting and its aim is to observe their evolution within the concerned period of time, to analyze the main research directions approached, but also to study the predominant research current and the main type of research applied. Moreover, within this stage we have also analyzed the geographical areas on which the studies performed within the selected articles were based. The present study is far from being exhaustive, but it surely represents a starting point and an informative source for future research in the field of creative accounting. We may conclude that most of the researches conducted within the creative accounting field fall within the main research current, which in our case is positivism. Concerning the type of research, we can observe that the

  11. Phases and Phase Transitions

    Science.gov (United States)

    Gitterman, Moshe

    2014-09-01

    In discussing phase transitions, the first thing that we have to do is to define a phase. This is a concept from thermodynamics and statistical mechanics, where a phase is defined as a homogeneous system. As a simple example, let us consider instant coffee. This consists of coffee powder dissolved in water, and after stirring it we have a homogeneous mixture, i.e., a single phase. If we add to a cup of coffee a spoonful of sugar and stir it well, we still have a single phase -- sweet coffee. However, if we add ten spoonfuls of sugar, then the contents of the cup will no longer be homogeneous, but rather a mixture of two homogeneous systems or phases, sweet liquid coffee on top and coffee-flavored wet sugar at the bottom...

  12. Environmental policy in Japan

    Energy Technology Data Exchange (ETDEWEB)

    Tsuru, Shigeto; Weidner, H. (eds.)

    1989-01-01

    This book deals in English with the most important features of Japanese environmental policy in a number of individual articles by different authors. The various sections report on: 1. History and organization of environmental policy; 2. The role of non-governmental actors in environmental policy (large industries); 3. Special features of environmental policies and problems; 4. Classical pollution control areas: Regulations and effects; 5. Environmental problems in a broader perspective (nature conservation); 6. Policy areas with influence on environmental quality; 7. Environmental monitoring and reporting; 8. Japanese environmental policy in an international perspective (preventive policies, developing countries). (HSCH).

  13. Environmental policy performance revisited

    DEFF Research Database (Denmark)

    Daugbjerg, Carsten; Sønderskov, Kim Mannemar

    2012-01-01

    Studies of environmental policy performance tend to concentrate on the impact of particular policy institutions or of single policy instruments. However, environmental policies most often consist of a package of policy instruments. Further, these studies pay no or very little attention to policy....... On the basis of the typology, a hypothesis on their ability to expand green markets is generated and tested in a comparative analysis of the performance of organic food policies in Denmark, Sweden, the UK and the US, focusing on their impact on organic consumption. Our analysis demonstrates that cross...

  14. 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,…

  15. 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...

  16. 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...

  17. Policy Instruments towards a Sustainable Waste Management

    Directory of Open Access Journals (Sweden)

    Tomas Forsfält

    2013-02-01

    Full Text Available The aim of this paper is to suggest and discuss policy instruments that could lead towards a more sustainable waste management. The paper is based on evaluations from a large scale multi-disciplinary Swedish research program. The evaluations focus on environmental and economic impacts as well as social acceptance. The focus is on the Swedish waste management system but the results should be relevant also for other countries. Through the assessments and lessons learned during the research program we conclude that several policy instruments can be effective and possible to implement. Particularly, we put forward the following policy instruments: “Information”; “Compulsory recycling of recyclable materials”; “Weight-based waste fee in combination with information and developed recycling systems”; “Mandatory labeling of products containing hazardous chemicals”, “Advertisements on request only and other waste minimization measures”; and “Differentiated VAT and subsidies for some services”. Compulsory recycling of recyclable materials is the policy instrument that has the largest potential for decreasing the environmental impacts with the configurations studied here. The effects of the other policy instruments studied may be more limited and they typically need to be implemented in combination in order to have more significant impacts. Furthermore, policy makers need to take into account market and international aspects when implementing new instruments. In the more long term perspective, the above set of policy instruments may also need to be complemented with more transformational policy instruments that can significantly decrease the generation of waste.

  18. INNOVATION IN ACCOUNTING BIOLOGIC ASSETS

    Directory of Open Access Journals (Sweden)

    Stolуarova M. A.

    2016-09-01

    Full Text Available The article describes the innovations in the classification and measurement of biological assets according to IFRS (IAS 41 "Agriculture". The difficulties faced by agricultural producers using standard, set out in article. The classification based on the adopted amendments, according to which the fruit-bearing plants, previously accounted for as biological assets are measured at fair value are included in the category of fixed assets. The structure of biological assets and main means has been studied in trials. Changes made to the IFRS (IAS 41 "Agriculture", make similar national and international accounting rules. In this way, the fruit-bearing plants are carried at cost, taking into account accumulated depreciation. This approach is similar in both accounting systems. The method of accounting of fruit-bearing assets, which after maturation are not significant biotransformation in the value, has been simplifying accounting. According to the fruit-bearing assets, active market was absent; therefore, the estimation of fair value for them is not correct. The model of using fruit-bearing assets is similar to the use of industrial equipment. Historical cost is more appropriate and meets economic substance of the objects. Assessment of performance of fruit-bearing assets and indicators of their use is represented on an example of perennial crops

  19. Risks factoring business: accounting measurement

    Directory of Open Access Journals (Sweden)

    Z.V. Gutsaylyuk

    2015-06-01

    Full Text Available The paper carried out the identification of risk factors for the development of possible accounting software management. Studied theoretical and methodological aspects of the risk classification of factoring operations in the part of the risk assessment factors. It is proposed to consider the risks factors as the risk that is acceptable controlled by accounting instruments and the risks that can not be taken into account in the accounting records. To minimize the risk factor, accounting-driven tools, a method of self-insurance, which is a factor in the creation of provision for factoring transactions designed to cover unexpected expenses and losses. Provision for factoring factor will establish more stable conditions of financial activity and avoid the fluctuations of profit factor in relation to the writing off of losses on factoring operatsіyam.Developed proposals allow for further research to improve the organizational and methodological basis of accounting and analysis of information as a basis for providing risk management factor, particularly in terms of improving the evaluation questions such risks and their qualitative and quantitative analysis.

  20. Illicit crops: A look from the national accounts system

    Directory of Open Access Journals (Sweden)

    Carmen Lucía Bazzani C.

    2012-07-01

    Full Text Available This article presents an analysis of the evolution of illicit crops in Colombia through the National Accounts System, which provides a basis for the study of transactions and the use of the product in an economy. Through the input-output methodology it is shown that, thanks to the drug policy action developed by the national government, its importance in generation of value added has been changing and decreasing over time.