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

    ... 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 (AVIATION... General Accounting Provisions Section 2 General Accounting Policies ...

  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 system...

  7. ACCOUNTING POLICIES OF COMPANIES IN THE FRAMEWORK OF IFRS

    Directory of Open Access Journals (Sweden)

    B. Zasadnyi

    2014-09-01

    Full Text Available The article investigates the nature of the accounting policies as a set of principles, approaches, methods, forms and procedures used for the purpose of accounting and reporting. Accounting policies are an important step in the organization of accounting, where the subject is the management of a company and the object is the system of accounting and reporting, and are designed to provide users with information needed to make effective managerial decisions. For resident companies applying IFRS for financial reporting, we suggest the structure for a document on accounting policies, which allows to take into account all the key points of accounting policy and, if necessary, can be expanded. In addition, we define the main factors that influence the development of accounting policies in the framework of IFRS.

  8. 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... Claims; Reduction of Federal Medical Payments § 457.226 Fiscal policies and accountability. A State plan...) Maintain an accounting system and supporting fiscal records to assure that claims for Federal funds are in...

  9. 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.…

  10. 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.

  11. Publication of the accounting policies in accordance with IAS 8

    Directory of Open Access Journals (Sweden)

    Bešlić Ivana

    2013-01-01

    Full Text Available In global economy, accounting policies respectively the notes to financial statements of the enterprise are used as a complement for good quality financial reporting and strategic management. Selected accounting policies aligned with IAS/IFRS, as a key element of the notes complement content of accounting information in financial statements: balance sheet, income statement, cash flow statement, statement of changes on capital. This paper focuses on: 1. accounting principles and standards as well as origination in accounting policies, 2. choice of accounting policies in the area of long-term assets and inventory, 3. important features of notes to financial statements. In the Republic of Serbia publication of accounting policies must be in accordance with IAS 8. In this paper the autors used following methods of research: an overview relevant literature, the method of analysis, the method of synthesis, the method of induction, method of deduction and mathematical method.

  12. 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.

  13. 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…

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

    Directory of Open Access Journals (Sweden)

    K. Zuk

    2014-01-01

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

  15. 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...

  16. 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...

  17. 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".

  18. 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...

  19. 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... (CONTINUED) MEDICAL ASSISTANCE PROGRAMS STATE FISCAL ADMINISTRATION Federal Matching and General Administration Provisions § 433.32 Fiscal policies and accountability. A State plan must provide that the...

  20. 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…

  1. 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 ...

  2. 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.

  3. DETERMINANTS OF CURRENT ACCOUNT DEFICIT AND ECONOMY POLICIES PRACTICES FOR CURRENT ACCOUNT DEFICIT IN TURKISH ECONOMY

    Directory of Open Access Journals (Sweden)

    Veysel Karagol

    2017-03-01

    Full Text Available In last years with the impact of rapid globalization and financiallisation current account deficit became a major problem for Turkish economy. Hence, many studies have been conducted foreseeing for policy recommendations and precautions against the current deficit. In this study, by considering determinants of current account deficit and implemented policies, it is intended to provide policy recommendations for closing the deficit. As part of this goal, the determinants of current account deficit and impacts of the determinantsa re discussed. Also, by mentioning monetary and fiscal policies during the period 2003-2015 overall assessment of the policies and a set of policiy recommendations for the next periods were presented. The most important result achieved by the study is applying discussed structural reforms in able to have quick progress in dealing with the current account deficit would have a great effect.

  4. 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.

  5. 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...

  6. 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...

  7. Policy and Current Account Determination under Floating Exchange Rates

    OpenAIRE

    Hans Genberg; Alexander K. Swoboda

    1989-01-01

    The determinants of current account imbalances under floating exchange rates are analyzed. The analysis provides a framework within which the sources of, and the remedies for, the current account imbalances between the United States, Japan, and the Federal Republic of Germany can be discussed. The effects of various government policies are emphasized, in particular the differences between expenditure-changing and expenditure-switching policies. Short-run and long-run considerations are invest...

  8. 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

  9. 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.

  10. 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.

  11. Widening Participation and Contextual Entry Policy in Accounting and Finance

    Science.gov (United States)

    Rowbottom, N.

    2017-01-01

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

  12. 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.

  13. 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.

  14. 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.

  15. 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...

  16. 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.

  17. 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...

  18. 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,…

  19. Aboriginal cultural awareness training: policy v. accountability - failure in reality.

    Science.gov (United States)

    Westwood, Barbara; Westwood, Geoff

    2010-11-01

    Despite 42 years progress since the 1967 referendum enabling laws to be made covering Aboriginal Australians their poor health status remains and is extensively documented. This paper presents results of a study into Cultural Awareness Training (CAT) in New South Wales and specifically South West Sydney Area Health Service (SWSAHS) with the aim of improving long-term health gains. The evidence demonstrates poor definition and coordination of CAT with a lack of clear policy direction and accountability for improving cultural awareness at government level. In SWSAHS staff attendance at training is poor and training is fragmented across the Area. The paper proposes actions to improve Aboriginal cultural awareness for health professionals including incorporating Aboriginal CAT into broader based Cross Cultural Training (CCT).

  20. THE RISK OF INCONSEQUENTLY USING THE ACCOUNTING POLICIES

    Directory of Open Access Journals (Sweden)

    Mihaela D. NANU

    2014-11-01

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

  1. Statistical research of state of marketing policies: accounting dimension

    Directory of Open Access Journals (Sweden)

    I.R. Polishchuk

    2016-07-01

    Full Text Available The dynamics of the main statistical indicators of the marketing policy of oil extraction plants in Ukraine has been characterized to identify possible development strategies for the stages in the life cycle of a business and a way of achievement of competitive advantages. The effect of different approaches to the composition of cost of sales in accordance with the selected marketing policy on the financial results has been shown. The adjustment to the selling expenses to ensure the planned volume of sales and the optimal financial result have been proposed. The subaccounts to synthetic account number 93 "Expenses for sale" have been proposed to reflect allocation of cost of sales between the reporting and future periods for actual realized and unrealized products (goods, works, services resulting in a more accurate reflection of financial results from realisation of production (goods, works, services. For the basis for allocation of distribution costs it is proposed to use the specific weight of sold products (goods, works, services in total volume of products (goods, works, services to be implemented.

  2. 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...

  3. Natural Resource Accounting Systems and Environmental Policy Modeling

    OpenAIRE

    Richard Cabe; Johnson, Stanley R

    1990-01-01

    Natural Resource Accounting (RCA) combines national income and product accounting concepts with analysis of natural resource and environmental issues. This paper considers this approach for the RCA Appraisal required by the Soil and Water Resources Conservation Act. Recent natural resource accounting literature is examined in light of requirements of the RCA Appraisal. The paper provides a critique of the economic content of the Second RCA Appraisal and develops a natural resource accounting ...

  4. 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…

  5. 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…

  6. 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.

  7. 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.

  8. 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...

  9. 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...

  10. 228 Empirical Analysis of Fiscal Policy Shocks and Current Account ...

    African Journals Online (AJOL)

    First Lady

    2013-01-28

    Jan 28, 2013 ... extension by Obstfeld and Rogoff, (1995) in open economy macroeconomics .... worsens the U.S. current account deficit by 47 cents by using Romer and ..... crowding-out hypothesis in Pakistan's manufacturing industry. The.

  11. 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.

  12. 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…

  13. 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…

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

    Directory of Open Access Journals (Sweden)

    Andreea Elena DREGHICIU

    2016-12-01

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

  15. 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.

  16. 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.

  17. 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.

  18. 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...

  19. 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.

  20. 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…

  1. 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…

  2. High Stakes Accountability and Policy Implementation: Teacher Decision Making in Bilingual Classrooms in Texas

    Science.gov (United States)

    Palmer, Deborah; Rangel, Virginia Snodgrass

    2011-01-01

    This article contributes to an emerging body of literature on the impact of high stakes testing accountability policies on implementation and teaching practice. It uses a theory of implementation, sense-making, to highlight the process by which policy and context shape teacher decision making. We focus on teachers in bilingual classrooms in an…

  3. 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…

  4. Assessing California's Accountability System: Successes, Challenges, and Opportunities for Improvement. Policy Brief 04-2

    Science.gov (United States)

    O'Day, Jennifer; Bitter, Catherine; Kirst, Mike; Carnoy, Martin; Woody, Elisabeth; Buttles, Melissa; Fuller, Bruce; Ruenzel, David

    2004-01-01

    During the past two years, three independent studies--conducted by Policy Analysis for California Education (PACE), American Institutes for Research (AIR), and the Consortium for Policy Research in Education (CPRE)--have examined the accomplishments, shortcomings, and continuing challenges of California's Public Schools Accountability Act (PSAA).…

  5. 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.

  6. 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...

  7. 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…

  8. 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…

  9. 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.

  10. 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?

  11. 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 ...

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

    Science.gov (United States)

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

    2015-05-01

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

  13. 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...

  14. 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.

  15. 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...

  16. 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...

  17. 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...

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

    Science.gov (United States)

    Mattei, Paola

    2012-01-01

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

  19. 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…

  20. A Research Review of the Impact of Accountability Policies on Teachers' Workplace Relations

    Science.gov (United States)

    Mausethagen, Solvi

    2013-01-01

    This article reviews research on changes in teachers' workplace relations in a policy context that increasingly emphasizes accountability. The findings indicate that a greater focus on testing and student performance often leads to less attention to the caring and relational aspects of teachers' work. Prevailing and enduring ideas about teachers'…

  1. 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…

  2. 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…

  3. 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.

  4. 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.

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

    Science.gov (United States)

    Morrow, Georgina; Bowen, Kathryn

    2014-01-01

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

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

    Directory of Open Access Journals (Sweden)

    Georgina Morrow

    2014-05-01

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

  7. 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.

  8. 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...

  9. 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.

  10. 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.

  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. 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)

  18. 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

  19. 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.

  20. Education Alignment and Accountability in an Era of Convergence: Policy Insights from States with Individual Learning Plans and Policies

    Science.gov (United States)

    Phelps, L. Allen; Durham, Julie; Wills, Joan

    2011-01-01

    In response to the rising demand for market-responsive education reform across the U.S., since 1998 more than twenty states have created Individual Learning or Graduation Plan (ILP/IGP) state policies. Using extensive policy document analyses and stakeholder interview data from four early-adopting ILP/IGP states, the goal of this four-state case…

  1. In-State Tuition Policies under the Veterans Access, Choice and Accountability Act. ECS Education Policy Analysis

    Science.gov (United States)

    Fulton, Mary; Sponsler, Brian A.

    2015-01-01

    Ensuring access and affordability to a postsecondary education for veterans and their dependents has long been a focus of federal and state education policy. Developing policy to support educational attainment among these individuals has required state policymakers to address residency requirements for veterans to determine eligibility for…

  2. 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

  3. 78 FR 34550 - Funding and Fiscal Affairs, Loan Policies and Operations, and Funding Operations; Accounting and...

    Science.gov (United States)

    2013-06-10

    ... 12 CFR Parts 615, 621, and 652 RIN 3052-AC75 Funding and Fiscal Affairs, Loan Policies and Operations... Corporation Funding and Fiscal Affairs; GAAP References and Other Conforming Amendments; Effective Date AGENCY.... Wilson, Policy Analyst, Office of Regulatory Policy, Farm Credit Administration, McLean, VA 22102-5090...

  4. 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…

  5. 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…

  6. 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…

  7. Making Health System Performance Measurement Useful to Policy Makers: Aligning Strategies, Measurement and Local Health System Accountability in Ontario

    Science.gov (United States)

    Veillard, Jeremy; Huynh, Tai; Ardal, Sten; Kadandale, Sowmya; Klazinga, Niek S.; Brown, Adalsteinn D.

    2010-01-01

    This study examined the experience of the Ontario Ministry of Health and Long-Term Care in enhancing its stewardship and performance management role by developing a health system strategy map and a strategy-based scorecard through a process of policy reviews and expert consultations, and linking them to accountability agreements. An evaluation of the implementation and of the effects of the policy intervention has been carried out through direct policy observation over three years, document analysis, interviews with decision-makers and systematic discussion of findings with other authors and external reviewers. Cascading strategies at health and local health system levels were identified, and a core set of health system and local health system performance indicators was selected and incorporated into accountability agreements with the Local Health Integration Networks. despite the persistence of such challenges as measurement limitations and lack of systematic linkage to decision-making processes, these activities helped to strengthen substantially the ministry's performance management function. PMID:21286268

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

    OpenAIRE

    Azham Md. Ali

    2007-01-01

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

  9. 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...

  10. 78 FR 21035 - Funding and Fiscal Affairs, Loan Policies and Operations, and Funding Operations; Accounting and...

    Science.gov (United States)

    2013-04-09

    ... 12 CFR Parts 615, 621, and 652 RIN 3052-AC75 Funding and Fiscal Affairs, Loan Policies and Operations... Corporation Funding and Fiscal Affairs; GAAP References and Other Conforming Amendments AGENCY: Farm Credit... the effective date in the Federal Register. FOR FURTHER INFORMATION CONTACT: Michael T. Wilson, Policy...

  11. 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.

  12. 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…

  13. 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.

  14. 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 ...

  15. 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.

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

    Science.gov (United States)

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

    2017-02-03

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

  17. 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,…

  18. 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

  19. 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…

  20. 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…

  1. 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,…

  2. 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)

  3. 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

  4. 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.

  5. 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.

  6. 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…

  7. 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…

  8. 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…

  9. 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…

  10. 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

  11. 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

  12. The national accounts as a tool for analysis and policy; past, present and future

    OpenAIRE

    Bos, Frits

    2006-01-01

    An overview is provided of the history, logic, merits and limitations of the national accounts. Past In the second half of the seventeenth century the first estimates of national income were made. These estimates served clear purposes, like demonstrating that a revision of the English tax system could raise sufficient resources for waging a war with Holland or France. The number of estimates and their frequency gradually increased, in particular since the First World War. Major innovat...

  13. 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...

  14. 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.

  15. 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.

  16. 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.

  17. 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.

  18. 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.

  19. 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.

  20. 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.

  1. 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 .

  2. 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.

  3. 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.

  4. 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.

  5. 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。

  6. 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...

  7. 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.

  8. 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.

  9. 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.

  10. 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。

  11. 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.

  12. 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.

  13. Multiple account benefit-cost analysis: a practical guide for the systematic evaluation of project and policy alternatives

    National Research Council Canada - National Science Library

    Shaffer, Marvin

    2010-01-01

    ... with a proposed project or action. By contrast, multiple account benefit-cost analysis recognizes that all values are complex and that not all consequences can be expressed in monetary terms or incorporated into one summary measure of net benefit...

  14. 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…

  15. 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,…

  16. 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...

  17. 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。

  18. 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…

  19. 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…

  20. 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.

  1. 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.

  2. 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.

  3. 76 FR 81295 - Cost Accounting Standards: Cost Accounting Standards 412 and 413-Cost Accounting Standards...

    Science.gov (United States)

    2011-12-27

    ... cost on a current mark-to-market basis better aligns the CAS measurement with current accounting and... 9904 Cost Accounting Standards: Cost Accounting Standards 412 and 413--Cost Accounting Standards... Policy 48 CFR Part 9904 Cost Accounting Standards: Cost Accounting Standards 412 and......

  4. 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

  5. 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。

  6. 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.

  7. 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)

  8. 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…

  9. 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.

  10. 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...

  11. 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…

  12. 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.

  13. 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.

  14. 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.

  15. Mathematical modeling of gas-condensate mixture filtration in porous media taking into account non-equilibrium of phase transitions

    Science.gov (United States)

    Kachalov, V. V.; Molchanov, D. A.; Sokotushchenko, V. N.; Zaichenko, V. M.

    2016-11-01

    At the present time, a considerable part of the largest dry gas reservoirs in Russia are found in the stage of declining production, therefore active exploitation of gas-condensate fields will begin in the coming decades. There is a significant discrepancy between the project and the actual value of condensate recovery factor while producing reservoir of this type, which is caused by insufficient knowledge about non-equilibrium filtration mechanisms of gas-condensate mixtures in reservoir conditions. A system of differential equations to describe filtration process of two-phase multicomponent mixture for one-, two- and three-dimensional cases is presented in this work. The solution of the described system was made by finite-element method in the software package FlexPDE. Comparative distributions of velocities, pressures, saturations and phase compositions of three-component mixture along the reservoir model and in time in both cases of equilibrium and non-equilibrium filtration processes were obtained. Calculation results have shown that system deviation from the thermodynamic equilibrium increases gas phase flow rate and reduces liquid phase flow rate during filtration process of gas-condensate mixture.

  16. 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。

  17. 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...

  18. 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…

  19. Process Accounting

    OpenAIRE

    Gilbertson, Keith

    2002-01-01

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

  20. 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...

  1. The Effects of Health Insurance Coverage on the Math Achievement Trajectories of School Children in Yuma County, Arizona: Implications for Education Accountability Policy

    Science.gov (United States)

    Garcy, Anthony M.

    2013-01-01

    U.S. Federal and state education policies place considerable emphasis on assessing the effects that schools and teachers have on student test score performance. It is important for education policy makers to also consider other factors that can affect student achievement. This study finds that an exogenous school factor, discontinuous health…

  2. 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.

  3. 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.

  4. 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

  5. Public accountability procedures in Denmark

    DEFF Research Database (Denmark)

    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?...

  6. 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

  7. 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. ...

  8. Strategy of the Polish policy in the final phase of the Second world war

    Directory of Open Access Journals (Sweden)

    L. P. Shvab

    2014-09-01

    Full Text Available The problems of strategy formation of the Polish government, which was in emigration, during the Second World War in the period of the eastern front approaching to the Polish borders, are found out in the article. The author confirms that the success of the Red Army made London government to rise a question about the Polish eastern border and legitimacy of London government on the liberated territories. Both questions did not have the solution in the way of traditional Polish policy. Joseph Stalin expected concession in the issue of the eastern border instead of loyalty to the London government. But Polish government did not accept accomplished facts. The ambassadors Stanislav Kot, later Tadeush Romer negotiated and insisted on returning of the western Ukrainian and Byelorussian lands. They proposed military cooperation with the Polish Home Army, which supposed to be strong enough for diversionary acts. After the battle of Stalingrad victory and that resonance, which it had made in the world, Stalin refused from such cooperation, he thought that Poland was too weak partner. Stalin continued the escalation of the relations, he consciously stopped all diplomatic relations, flatly refused to continue discussion about borders and changed the way of discussion about the legitimacy of the authentic authority in Poland.

  9. 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.

  10. 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)

  11. 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.

  12. 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 ...

  13. Accounting outsourcing

    OpenAIRE

    Klečacká, Tereza

    2009-01-01

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

  14. 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

  15. 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。

  16. 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…

  17. A Theory of Central Bank Accountability

    NARCIS (Netherlands)

    Eijffinger, S.C.W.; Hoeberichts, M.M.; Schaling, E.

    1998-01-01

    This paper develops a theory of central bank accountability. Two aspects of accountability are considered. The first one is transparency of actual monetary policy, the second aspect is the question of who bears final responsibility for monetary policy. Monetary policy is transparent if there is

  18. 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...

  19. 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...

  20. 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。

  1. 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

  2. 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.

  3. 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.

  4. Culture, health, and bigotry: How exposure to cultural accounts of fatness shape attitudes about health risk, health policies, and weight-based prejudice.

    Science.gov (United States)

    Frederick, David A; Saguy, Abigail C; Gruys, Kjerstin

    2016-09-01

    We conducted three experiments to examine how cultural frames shape attitudes about health, focusing on obesity, which is considered a public health crisis and is imbued with symbolic meaning. College students (Ns = 99, 114, and 293) read news articles that presented high body weight according to one or more of the following frames: 1) public health crisis; 2) personal responsibility; 3) health at every size (HAES); or 4) fat rights. Compared to people who read the HAES and Fat Rights articles, those who read the Public Health Crisis and Personal Responsibility articles expressed more belief in the health risks of being fat (ds = 1.28 to 1.79), belief that fat people should pay more for insurance (ds = 0.53 to 0.71), anti-fat prejudice (ds = 0.61 to 0.69), willingness to discriminate against fat people (ds = 0.41 to 0.59), and less willingness to celebrate body-size diversity (ds = 0.77 to 1.07). They were less willing to say women at the lower end of the obese range could be healthy. Exposure to these articles increased support for price-raising policies to curb obesity but not support for redistributive or compensatory policies. In Experiment 3, in comparison to a control condition, exposure to HAES or Fat Rights frames significantly reduced beliefs in the risks of obesity and support for charging fat people more for insurance. However, only people exposed to the Fat Rights frame expressed fewer anti-fat attitudes and more willingness to celebrate body-size diversity. Our findings suggest that simply disseminating information that people can be both fat and healthy will not suffice to reduce prejudice. Given that anti-fat stigma is a health risk and barrier to collective solidarity, fat rights viewpoints can buffer against the negative consequences of anti-fat stigma and promote a culture of health by fostering empathy and social justice. Copyright © 2015 Elsevier Ltd. All rights reserved.

  5. Accountability of central banks: aspects and quantification

    Directory of Open Access Journals (Sweden)

    J. DE HAAN

    1999-06-01

    Full Text Available The work examines the relationship between central bank independence and accountability. The authors do this by using an indicator for central bank accountability based on the laws of 16 central banks. Central bank accountability is identified as having three distinct features, namely, the explicit definition and ranking of the objectives of monetary policy, the transparency of the actual monetary policy, and the final responsibility to monetary policy.

  6. Accounting assessment

    Directory of Open Access Journals (Sweden)

    Kafka S.М.

    2017-03-01

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

  7. 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.

  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. [Evaluating public policy regarding the concept of healthy schools in Colombia: the formulation phase (1999-2006)].

    Science.gov (United States)

    Campos, Adriana C; Robledo-Martínez, Rocío; Arango-Soler, Juan M; Agudelo-Calderón, Carlos A

    2012-10-01

    Evaluating public policy formulation regarding the concept of healthy schools in Colombia, 1999 to 2006. This study involved qualitative research aimed at analysing the cycle of public policy. The main strategies used were collecting information, a documental review of secondary sources and holding semi-structured interviews (primary source). Thematic content was analysed. Two moments were identified regarding the formulation of policy or guidelines for the "Healthy schools in Colombia" strategy. The first was related to the publication of a document entitled, "A healthy school: the joy of living in peace," whose content was aimed at presenting national guidelines for implementing such policy whilst the second (following the enactment of the United Nations' Millennium Declaration) was an attempt at promoting housing and healthcare policy. The results were seen in terms of categories for integrating information regarding standards, observing pertinent actors, relationships, problems, objectives, lines of action and time-lines regarding policy and decision-making time-frames. The idea of a healthy school has not been a priority in the Colombian state's public policy, in spite of having been a state commitment in line with PAHO/WHO's stated policy, commitments promised by high officials during international meetings and representing a crucial strategy for achieving Millennium Development Goals (MDG).

  10. 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。

  11. 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。

  12. 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.

  13. 76 FR 61660 - Cost Accounting Standards: Clarification of the Exemption From Cost Accounting Standards for Firm...

    Science.gov (United States)

    2011-10-05

    ... BUDGET Office of Federal Procurement Policy 48 CFR Part 9903 Cost Accounting Standards: Clarification of the Exemption From Cost Accounting Standards for Firm-Fixed-Price Contracts and Subcontracts Awarded... of Federal Procurement Policy, Cost Accounting Standards Board. ACTION: Proposed rule. SUMMARY: The...

  14. 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

  15. 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...

  16. 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...

  17. 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…

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

    Energy Technology Data Exchange (ETDEWEB)

    Kneese, Allen V.

    1988-08-01

    As the mitigation prescribed by the Regional Act proceeds, 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. It was deemed prudent by the BPA to 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. In this spirit, 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. 12 refs., 4 figs., 1 tab.

  19. 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.

  20. 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

  1. 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 ...

  2. 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

  3. 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....

  4. 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....

  5. 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.

  6. 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...

  7. 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.

  8. 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

  9. 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

  10. 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)

  11. 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)

  12. 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…

  13. 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…

  14. 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…

  15. 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.

  16. 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.

  17. 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...

  18. Voucher Programs. Policy Analysis

    Science.gov (United States)

    Wixom, Micah Ann

    2017-01-01

    This education Policy Analysis provides a comprehensive look at eligibility requirements, accountability and funding for voucher programs across the states, and includes research findings and legal challenges for this private school choice option.

  19. 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...

  20. Decentralisation, managerialism and accountability:

    DEFF Research Database (Denmark)

    Robinson, Sarah

    2015-01-01

    Educational reforms have largely been analysed from the perspective of the effects on students, teachers and schools, their practices and performance. While there is also a large body of literature that draws on the rhetoric and discourses found in policy documents, there has been little attention...... 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...

  1. 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...

  2. 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...

  3. 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

  4. ACCOUNTING HARMONIZATION AND HISTORICAL COST ACCOUNTING

    Directory of Open Access Journals (Sweden)

    Valentin Gabriel CRISTEA

    2017-05-01

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

  5. 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.

  6. 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.

  7. 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.

  8. 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…

  9. 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…

  10. 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

  11. Accounting Fundamentals for Non-Accountants

    Science.gov (United States)

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

  12. 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...

  13. 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.

  14. 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)

  15. 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.

  16. Safeguards Accountability Network accountability and materials management

    Energy Technology Data Exchange (ETDEWEB)

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

    1985-01-01

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

  17. 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)...

  18. ACCOUNTING TREATMENTS USED FOR ACCOUNTING SERVICES PROVIDERS

    Directory of Open Access Journals (Sweden)

    ŢOGOE GRETI DANIELA

    2014-08-01

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

  19. 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.

  20. 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...

  1. Comparison of accounting methods for business combinations

    Directory of Open Access Journals (Sweden)

    Jaroslav Sedláček

    2012-01-01

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

  2. 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.

  3. 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.

  4. 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.

  5. The importance of continued engagement during the implementation phase of tobacco control policies in a middle-income country: the case of Costa Rica.

    Science.gov (United States)

    Crosbie, Eric; Sosa, Patricia; Glantz, Stanton A

    2017-01-01

    To analyse the process of implementing and enforcing smoke-free environments, tobacco advertising, tobacco taxes and health warning labels from Costa Rica's 2012 tobacco control law. Review of tobacco control legislation, newspaper articles and interviewing key informants. Despite overcoming decades of tobacco industry dominance to win enactment of a strong tobacco control law in March 2012 consistent with WHO's Framework Convention on Tobacco Control, the tobacco industry and their allies lobbied executive branch authorities for exemptions in smoke-free environments to create public confusion, and continued to report in the media that increasing cigarette taxes led to a rise in illicit trade. In response, tobacco control advocates, with technical support from international health groups, helped strengthen tobacco advertising regulations by prohibiting advertising at the point-of-sale (POS) and banning corporate social responsibility campaigns. The Health Ministry used increased tobacco taxes earmarked for tobacco control to help effectively promote and enforce the law, resulting in high compliance for smoke-free environments, advertising restrictions and health warning label (HWL) regulations. Despite this success, government trade concerns allowed, as of December 2015, POS tobacco advertising, and delayed the release of HWL regulations for 15 months. The implementation phase continues to be a site of intensive tobacco industry political activity in low and middle-income countries. International support and earmarked tobacco taxes provide important technical and financial assistance to implement tobacco control policies, but more legal expertise is needed to overcome government trade concerns and avoid unnecessary delays in implementation. Published by the BMJ Publishing Group Limited. For permission to use (where not already granted under a licence) please go to http://www.bmj.com/company/products-services/rights-and-licensing/.

  6. EU Competition Policy Since 1990

    DEFF Research Database (Denmark)

    Bartalevich, Dzmitry

    2013-01-01

    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......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...... in anticartel enforcement policies, antimonopoly regulation, and the regulation of mergers and acquisitions. The purpose of this article is to fill the gap by attempting to link EU competition policy with U.S. antitrust, provide a critical overview of the most important elements of European competition policy...

  7. 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

  8. 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

  9. 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...

  10. 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...

  11. How "accountable" are accountable care organizations?

    Science.gov (United States)

    Addicott, Rachael; Shortell, Stephen M

    2014-01-01

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

  12. 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…

  13. 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...

  14. 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...

  15. 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...

  16. 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...

  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. 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...

  19. Safeguards Accountability Network accountability and materials management

    Energy Technology Data Exchange (ETDEWEB)

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

    1985-01-01

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

  20. 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 ...

  1. 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 ...

  2. 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...

  3. Implementing Environmental Management Accounting: Status and Challenges

    DEFF Research Database (Denmark)

    : 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......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...... 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...

  4. 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.

  5. Harmonisation of agricultural accounting

    Directory of Open Access Journals (Sweden)

    Jaroslav Sedláček

    2007-01-01

    Full Text Available This paper deals with the accounting of the biological assets. There are described two approaches: Czech and international. The International Accounting Standards are emulative of more authentic presentment of economic processes in agricultural activities than Czech accounting legislation. From the comparison the both approaches accrued some differences, which can influent the financial statements of enterprises. The causation of main difference appears an application of fair value, which is prescribed for biological assets in international accounting standards. In international accounting standards is preferred principle of fair and true view, while in Czech accounting is preferred prudence principle.

  6. 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.

  7. 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.

  8. COMPUTER-ASSISTED ACCOUNTING

    Directory of Open Access Journals (Sweden)

    SORIN-CIPRIAN TEIUŞAN

    2009-01-01

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

  9. 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.

  10. 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.

  11. 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....

  12. 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...

  13. 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.

  14. 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…

  15. 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…

  16. 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…

  17. 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,…

  18. 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…

  19. 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.

  20. 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...

  1. 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)

  2. 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.

  3. 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...

  4. 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...

  5. 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.

  6. 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.

  7. 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

  8. 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.

  9. 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…

  10. 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.

  11. The image of accountants

    DEFF Research Database (Denmark)

    Baldvinsdottir, Gudrun; Burns, John; Nørreklit, Hanne

    2009-01-01

    , 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...... the accountant appeared as a more hedonistic person. Overall, the changes observed reflect changes in wider social practice from modernity, through high modernity, to hyper-modernity. Research limitations/implications - The image of the accountants has implications for the development of the accounting...... profession. In particular, the move towards hyper-modernity, where empathy towards others and the virtues of self-discipline and fairness are not at stake, has implications for the trustworthiness of the accounting profession. Originality/value - Although there has been some research into the image...

  12. 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...

  13. 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...

  14. 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.

  15. The Accountability Bind

    Directory of Open Access Journals (Sweden)

    Katrina Bulkley

    2001-10-01

    Full Text Available Charter schools involve a trading of autonomy for accountability. This accountability comes through two forces—markets through the choices of parents and students, and accountability to government through the writing of contracts that must be renewed for schools to continue to operate. Charter schools are supposed to be more accountable for educational performance than traditional public schools because authorizers have the ability to revoke charter contracts. Here, I focus on one central component of accountability to government: performance accountability or accountability for educational outcomes to charter school authorizers through the revocation or non-renewal of charter contracts. In this paper, I suggest that contract-based accountability for educational performance in charter schools may not be working as proponents argued it would. This article explores some explanations for why there are very few examples of charter schools that have been closed primarily because of failure to demonstrate educational performance or improvement. Future work will need to test if these challenges for authorizers hold in a variety of contexts. The conclusion examines the implications of these findings for the future of charter school accountability.

  16. 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...

  17. 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,...

  18. A Model for Analyzing Disability Policy

    Science.gov (United States)

    Turnbull, Rud; Stowe, Matthew J.

    2017-01-01

    This article describes a 12-step model that can be used for policy analysis. The model encompasses policy development, implementation, and evaluation; takes into account structural foundations of policy; addresses both legal formalism and legal realism; demonstrates contextual sensitivity; and addresses application issues and different…

  19. 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...

  20. 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....

  1. 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…

  2. 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…

  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. 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 ...

  5. 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...

  6. 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...

  7. 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…

  8. 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…

  9. Accounting Faculty Internships

    Directory of Open Access Journals (Sweden)

    Jill Christopher

    2013-06-01

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

  10. The Accountability Illusion: Kansas

    Science.gov (United States)

    Thomas B. Fordham Institute, 2009

    2009-01-01

    The intent of the No Child Left Behind (NCLB) Act of 2001 is to hold schools accountable for ensuring that all their students achieve mastery in reading and math, with a particular focus on groups that have traditionally been left behind. Under NCLB, states submit accountability plans to the U.S. Department of Education detailing the rules and…

  11. Indonesia : Accounting and Auditing

    OpenAIRE

    World Bank

    2011-01-01

    This report is part of a joint initiative of the World Bank and IMF to prepare Reports on the Observance of Standards and Codes (ROSC). The ROSC Accounting and Auditing review for Indonesia mainly focuses on the strengths and weaknesses of the accounting and auditing environment that influences the quality of corporate financial reporting. It involves both a review of mandatory requirement...

  12. Towards ecosystem accounting

    NARCIS (Netherlands)

    Duku, C.; Rathjens, H.; Zwart, S.J.; Hein, L.

    2015-01-01

    Ecosystem accounting is an emerging field that aims to provide a consistent approach to analysing environment-economy interactions. One of the specific features of ecosystem accounting is the distinction between the capacity and the flow of ecosystem services. Ecohydrological modelling to support

  13. 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...

  14. 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…

  15. 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…

  16. 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…

  17. 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...

  18. 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.

  19. 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)

  20. 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.

  1. 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....

  2. 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

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

    Science.gov (United States)

    Pflueger, Dane

    2015-04-23

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

  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. 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...

  6. 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...

  7. 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)

  8. Valuation and creative accounting

    Directory of Open Access Journals (Sweden)

    Maria Madalina VOINEA

    2014-06-01

    Full Text Available This paper deals with the economic and financial valuation, that is the only type of valuation, based on a diagnosis and expertise, which has as objective to establish the market value of elements, whether goods or businesses, being a "orientation tool" for the economic operators on the market. There are specific means to measure value but there are also some mechanisms that can influence the value obtained, from the category of creative accounting. Creative accounting occurs due to human intervention and even the most advanced accounting systems are not able to do this due to the lack of reasoning. There must be also assumed that it is possible that these creative accounting techniques may be caused by a simple mistake and not necessarily with the intention of manipulating the financial results and reports. The aim of the paper is to see how specific element valuation can influence the general one, namely the value of a company.

  9. 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...

  10. Species accounts. Chapter 4

    Science.gov (United States)

    Margaret K. Trani; W. Mark Ford; Brian R., eds. Chapman

    2007-01-01

    Narrative accounts for each species are presented by several authors in a consistent format to convey specific information relative to that mammal. The orders are arranged phylogenetically; families and species are arranged alphabetically to facilitate finding a particular species.

  11. Whole of Government Accounts

    DEFF Research Database (Denmark)

    Pontoppidan, Caroline Aggestam; Chow, Danny; Day, Ronald

    In our comparative study, we surveyed an emerging literature on the use of consolidation in government accounting and develop a research agenda. We find heterogeneous approaches to the development of consolidation models across the five countries (Australia, New Zealand, UK, Canada and Sweden...... of financial reporting (GAAP)-based reforms when compared with budget-centric systems of accounting, which dominate government decision-making. At a trans-national level, there is a need to examine the embedded or implicit contests or ‘trials of strength’ between nations and/or institutions jockeying...... for influence. We highlight three arenas where such contests are being played out: 1. Statistical versus GAAP notions of accounting value, which features in all accounting debates over the merits and costs of ex-ante versus ex-post notions of value (i.e., the relevance versus reliability debate); 2. Private...

  12. 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)

  13. 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...

  14. 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

  15. 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.

  16. Resistance To Accounting Changes

    OpenAIRE

    Tanış, Veyis Naci

    2013-01-01

    Changing manufacturing environments have affected cost and management accounting techniques employed by companies On the one hand manufacturing companies have changed their costing and decision making systems on the other they try to overcome the problems that occur as a result of employee resistance A survey has been conducted to investigate cost accounting changes on the largest 500 manufacturing companies in Turkey This work also attempts to shed light onto underlying reasons of why...

  17. 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...

  18. 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...

  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. Transfer pricing. Fiscal and accounting treatments

    Directory of Open Access Journals (Sweden)

    Carmen Elena ANTON

    2015-12-01

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

  1. 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

  2. [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

  3. 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.

  4. 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...

  5. 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....

  6. 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…

  7. 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)...

  8. Voices from the Field: Educators Respond to Accountability

    Science.gov (United States)

    Woody, Elisabeth L.; Buttles, Melissa; Kafka, Judith; Park, Sandra; Russell, Jennifer

    2004-01-01

    In an effort to understand teachers' and administrators' experiences with public school accountability, Policy Analysis for California Education (PACE), with the support of the Noyce Foundation, established the Educator Responses to Accountability Project (ERAP). During the 2002-2003 school year, the authors conducted in-depth interviews with…

  9. 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....

  10. 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...

  11. 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.

  12. 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.

  13. Energy accounting and optimization for mobile systems

    Science.gov (United States)

    Dong, Mian

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

  14. 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.

  15. 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.

  16. Policy Innovation in Innovation Policy

    DEFF Research Database (Denmark)

    Borras, Susana

    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...... to achieve their goals; and the actors in the policy system that are being mobilised in pursuing these goals. This paper deals with these policy changes, paying special attention to the novelties introduced since the early 1990s in Europe. The perspective of this paper deals mainly on the changes introduced...... 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...

  17. 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...

  18. 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...

  19. 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.

  20. 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...

  1. 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...

  2. 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...

  3. 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,…

  4. 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,…

  5. 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...

  6. Cost accounting in radiology: new directions and importance for policy.

    Science.gov (United States)

    Muchantef, Karl; Forman, Howard P

    2005-12-01

    The purpose of this article is to promote insight into radiology costs through improvements in assessing patient-level cost data. Accurate patient costing is a prerequisite for establishing a proper payment system-one where the price paid for a service approximates the cost of delivering that service. In the absence of an accurate payment scheme, margins can vary significantly from one patient to the next. The resulting financial incentives skew the radiology marketplace away from the provision of efficient and appropriate care toward the selection of patients whose costs are low relative to reimbursements.

  7. 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)…

  8. 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...

  9. 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...

  10. 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.

  11. 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...

  12. 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)

  13. 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,…

  14. 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…

  15. 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.

  16. Essays in Financial Accounting

    NARCIS (Netherlands)

    T. Jiao (Tao)

    2009-01-01

    textabstractThis dissertation aims to contribute to the literature about the quality of accounting information by investigating its interaction with institutional factors (i.e., their external environment) in which firms operate, such as industry and stock exchange. The research topics of this

  17. 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

  18. Institutional Accountability Report, 2000.

    Science.gov (United States)

    Santa Fe Community Coll., Gainesville, FL. Office of Institutional Research and Planning.

    This document discusses Santa Fe Community College's (SFCC) (Florida) five accountability measures. The type of data available provided on these measures is as follows: (1) District High School Enrollment Report and Retention and Success Rate Report; (2) Associate of Arts Degree Transfer Performance in the State University System; (3) Licensure…

  19. Accounting for Fetal Origins

    DEFF Research Database (Denmark)

    Dalgaard, Carl-Johan Lars; Hansen, Casper Worm; Strulik, Holger

    2017-01-01

    The Fetal Origins hypothesis has received considerable empirical support, both within epidemiology and economics. The present study compares the ability of two rival theoretical frameworks in accounting for the kind of path dependence implied by the Fetal Origins Hypothesis. We argue that while...

  20. 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.

  1. 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)。

  2. Financiamento federal e gestão local de políticas sociais: o difícil equilíbrio entre regulação, responsabilidade e autonomia Federal financing and local management of social policies: the balance among regulation, accountability and autonomy

    Directory of Open Access Journals (Sweden)

    Marta Arretche

    2003-01-01

    Full Text Available O trabalho argumenta que os governos locais já assumiram a gestão da atenção básica à saúde no Brasil. No entanto, não há qualquer garantia intrínseca à gestão local que promova responsabilidade, eficiência, acesso universal e patamares eqüitativos de atenção à saúde. A qualidade da ação dos governos depende, em grande medida, dos incentivos e controles a que estes estão submetidos. Estes últimos, por sua vez, derivam do desenho institucional das políticas. O SUS construiu, entre 1988 e 1993, uma complexa estrutura institucional para a tomada de decisões, a qual deve viabilizar a realização dos objetivos da política de saúde, bem como respostas aos novos desafios próprios à sua implementação. O trabalho analisa os mecanismos institucionais que deveriam produzir gestões locais voltadas ao bem-estar dos cidadãos e à qualidade da atenção à saúde. Conclui que ainda que estes não funcionem plenamente, o desafio consiste mais em amadurecer a utilização desta estrutura institucional e menos em redesenhá-la.The article argues that local governments had already taken over the management of health care policy in Brazil. Yet, there's no guarantee that local management will necessarily imply accountability, efficiency, as well as universal and equitable access to health care. It heavily depends on the incentives and controls upon local governments. Those are related to public policies institutional design. SUS built up, between 1988 and 1993, a complex institutional structure through decisions are to be taken, in order to accomplish health policy goals and answer new problems posed by reform implementation. The article analyses the SUS's institutional tools to induce local government actions committed to citizens welfare and health care quality. It concludes that although these mechanisms are not yet in their full operation, the challenge consists more in making them work better than replacing them by any other

  3. 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…

  4. 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…

  5. 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…

  6. 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.

  7. Data Policy

    Directory of Open Access Journals (Sweden)

    Mark A Parsons

    2013-07-01

    Full Text Available The first purpose of data policy should be to serve the objectives of the organization or project sponsoring the collection of the data. With research data, data policy should also serve the broader goals of advancing scientific and scholarly inquiry and society at large. This is especially true with government-funded data, which likely comprise the vast majority of research data. Data policy should address multiple issues, depending on the nature and objectives of the data. These issues include data access requirements, data preservation and stewardship requirements, standards and compliance mechanisms, data security issues, privacy and ethical concerns, and potentially even specific collection protocols and defined data flows. The specifics of different policies can vary dramatically, but all data policies need to address data access and preservation. Research data gain value with use and must therefore be accessible and preserved for future access. This article focuses on data access. While policy might address multiple issues, at a first level it must address where the data stand on what Lyon (2009 calls the continuum of openness. Making data as openly accessible as possible provides the greatest societal benefit, and a central purpose of data policy is to work toward ethically open data access. An open data regime not only maximizes the benefit of the data, it also simplifies most of the other issues around effective research data stewardship and infrastructure development.

  8. Economic accounting of water: The Botswana experience

    Science.gov (United States)

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

    2017-08-01

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

  9. Diversities Between the Regulations of Turkish Accounting Standard Setters: A Brief History of Turkiye’s Twentieth Century Accounting Standardization Applications

    OpenAIRE

    Yayla, Hilmi Erdogan

    2006-01-01

    This study examines the evolution of Turkish accounting standards to ascertain the extent of differences in Turkiye’s accounting practices among the different governmental Standard setter’s regulations during the twentieth century. The research results show that the accounting standards had set by the public corporates own self as parallel to economic policies of Turkish Ministry of Finance and money policies of Central Bank of the Republic of Turkiye before the establishment of Turkish Accou...

  10. 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.

  11. 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...

  12. Transforming Policy into Justice

    Science.gov (United States)

    Gomes, Nadja; Maru, Vivek

    2016-01-01

    Abstract Despite expanding policy commitments in many poor countries, health care is often a failure at the point of delivery. Lack of information, poor enforcement, and power dynamics prevent those whose rights have been violated from pursuing redress. In Mozambique, grassroots health advocates work to address this gap between policy and reality by blending approaches known as legal empowerment and social accountability. They raise awareness of health policy, support clients to seek redress for grievances, and facilitate problem-solving dialogues between communities and health facility staff. In three years we have seen communities begin to overcome a culture of silence. Twenty-one advocates and their clients have achieved redress to over a thousand grievances across 27 health facilities. These cases have resulted in improvements to access, infrastructure, and provider performance. Advocates have supported village health committees to transform themselves from collections of names on a list into active agents for change. Advocates should not be trained and left alone—they are most effective when integrated into a vertical team that provides continuous support and supervision, and that can engage higher levels of authority to solve tough cases. Aggregate data from cases handled by health advocates provides unique insight into how health policy is working in practice. We draw on that information to advocate for systemic changes that affect the entire country, like better policies for combatting bribery and stronger procedures for responding to grievances. We have found that legal empowerment and social accountability practices interact synergistically. Our preliminary experience suggests that when people are equipped to exercise their rights to health, even a poorly resourced system can improve. PMID:28559689

  13. Bridging the accountability gap.

    Science.gov (United States)

    Johnson, J E

    1991-01-01

    Accountability for patient care is a responsibility shared by nursing and hospital administration. Inherent in professional nursing is the responsibility for the achievement of patient outcomes, while administrators assume more indirect responsibilities related to managerial functions, strategic planning and legal obligations. Historically, the poor communication and conflict between these groups have been a barrier to achieving true institutional accountability for patient care. Collaboration rather than conflict can be promoted in health care institutions by making organizational changes that promote communication and clarify ambiguities in job responsibilities. Such changes include redefining the nurse's job to reflect its scope and purpose; integrating nursing into the hospital environment via regular forums for information exchange and participation in hospital committees; considering that the delegation of patient care is implicit in nursing practice and patient-care management; and strengthening the nursing work force by improving compensation and benefits packages for nurses.

  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. 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......: 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....

  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. 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.

  18. Fiscal policy and the global financial crisis

    DEFF Research Database (Denmark)

    Andersen, Torben M.

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

  19. 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,…

  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. 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...

  3. 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

  4. 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.

  5. 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...

  6. 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

  7. 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...

  8. 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.

  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. 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.

  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. 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 &...

  13. 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.

  14. 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.

  15. Computerised Accounting Software; A Curriculum That Enhances an Accounting Programme

    Science.gov (United States)

    Machera, Robert P.; Machera, Precious C.

    2017-01-01

    There has been an outcry in commerce and industry about students who fail to perform in the accounting department due to lack of "practical accounting skills". It is from this background that the researchers were motivated to investigate the impact of a Computerised Accounting Software Curriculum that enhances an Accounting Programme. At…

  16. 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,…

  17. 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…

  18. 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

  19. 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

  20. 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.

  1. 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

  2. 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.

  3. 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.

  4. 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...

  5. 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...

  6. 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....

  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. 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…

  10. 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....

  11. 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

  12. Pharmaceutical policy in China.

    Science.gov (United States)

    Sun, Qiang; Santoro, Michael A; Meng, Qingyue; Liu, Caitlin; Eggleston, Karen

    2008-01-01

    Contradictory goals plague China's pharmaceutical policy. The government wants to develop the domestic pharmaceutical industry and has used drug pricing to cross-subsidize public hospitals. Yet the government also aims to control drug spending through price caps and profit-margin regulations to guarantee access even for poor patients. The resulting system has distorted market incentives, increased consumers' costs, and financially rewarded inappropriate prescribing, thus undermining public health. Pharmaceuticals account for about half of total health spending in China, representing 43 percent of spending per inpatient episode and 51 percent of spending per outpatient visit. Yet some essential medicines are unavailable or of questionable quality.

  13. 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

  14. Automated attendance accounting system

    Science.gov (United States)

    Chapman, C. P. (Inventor)

    1973-01-01

    An automated accounting system useful for applying data to a computer from any or all of a multiplicity of data terminals is disclosed. The system essentially includes a preselected number of data terminals which are each adapted to convert data words of decimal form to another form, i.e., binary, usable with the computer. Each data terminal may take the form of a keyboard unit having a number of depressable buttons or switches corresponding to selected data digits and/or function digits. A bank of data buffers, one of which is associated with each data terminal, is provided as a temporary storage. Data from the terminals is applied to the data buffers on a digit by digit basis for transfer via a multiplexer to the computer.

  15. 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.

  16. 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.

  17. 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 ...

  18. 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.

  19. 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.

  20. 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.

  1. 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

  2. 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...

  3. 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

  4. COST ACCOUNTING AND COSTING IN FINANCIAL AND MANAGEMENT ACCOUNTING

    OpenAIRE

    Kalinichenko, O. V.; Kalinichenko, L. T.

    2007-01-01

    The article deals with approaches to the calculation of cost in financial and managerial accounting. The problem of computing the actual cost taken due account of financial reporting is researched here.

  5. 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.

  6. 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.

  7. 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....

  8. 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...

  9. 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...

  10. 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.

  11. 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.

  12. 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...

  13. 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)

  14. 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…

  15. 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

  16. 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...

  17. 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...

  18. 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 ...

  19. 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...

  20. 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

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

    Science.gov (United States)

    Linda S. Heath; James E. Smith

    2000-01-01

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

  2. 43 CFR 422.3 - Reclamation law enforcement policy.

    Science.gov (United States)

    2010-10-01

    ... 43 Public Lands: Interior 1 2010-10-01 2010-10-01 false Reclamation law enforcement policy. 422.3..., DEPARTMENT OF THE INTERIOR LAW ENFORCEMENT AUTHORITY AT BUREAU OF RECLAMATION PROJECTS § 422.3 Reclamation law enforcement policy. The law enforcement policy of Reclamation is: (a) To maintain an accountable...

  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. Internet Policy

    Science.gov (United States)

    Lehr, William H.; Pupillo, Lorenzo Maria

    The Internet is now widely regarded as essential infrastructure for our global economy and society. It is in our homes and businesses. We use it to communicate and socialize, for research, and as a platform for E-commerce. In the late 1990s, much was predicted about what the Internet has become at present; but now, we have actual experience living with the Internet as a critical component of our everyday lives. Although the Internet has already had profound effects, there is much we have yet to realize. The present volume represents a third installment in a collaborative effort to highlight the all-encompassing, multidisciplinary implications of the Internet for public policy. The first installment was conceived in 1998, when we initiated plans to organize an international conference among academic, industry, and government officials to discuss the growing policy agenda posed by the Internet. The conference was hosted by the European Commission in Brussels in 1999 and brought together a diverse mix of perspectives on what the pressing policy issues would be confronting the Internet. All of the concerns identified remain with us today, including how to address the Digital Divide, how to modify intellectual property laws to accommodate the new realities of the Internet, what to do about Internet governance and name-space management, and how to evolve broadcast and telecommunications regulatory frameworks for a converged world.

  5. 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.

  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. 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.

  8. 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…

  9. 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

  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)

    van Woerkum, C.; Aarts, N.

    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,

  12. Accountability: New challenges, new forms

    NARCIS (Netherlands)

    Woerkum, van C.; Aarts, N.

    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,

  13. 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

  14. 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....

  15. 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

  16. 77 FR 40253 - Reserve Account

    Science.gov (United States)

    2012-07-09

    .... 3. One commentator also agreed with the change to the reserve account requirements as the change... regulation to change the Reserve Account for new construction for the Sections 514/516 Farm Labor Housing... Development based its reserve account on a set percentage of a property's total development cost (TDC). With...

  17. 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

  18. 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

  19. 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...

  20. 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