Harmonization of accounting in the process of globalization of economic activities

Directory of Open Access Journals (Sweden)

Floarea Georgescu

2014-03-01

Full Text Available Abstract. Once with the Romania adhering at the European Union the public accounting system was transformed and adapted according to the requirements imposed by the international public sector accounting standards (IPSAS.This fact had imposed the appearance of legislative norms and provisions adapted to the actual requirements, by taking into account the growing and complex level of economic activities where the irreversible process of globalization takes place. The changes due to the economic politics, especially the new configuration of the international economic relations, relations characterized by an intense and irreversible process of globalization, have conducted to the implementation of a unitary and uniform legislation, particularly for the member states of EU. The accounting reform has begun through the harmonization of legislation according to the requirements and provisions of International Accounting Standards and European Directives.  The ampleness and the rapid rhythm of informational society’s development have implicitly leaded to the development of accounting information’s importance and dimension. The decisive role of the accounting information had conducted to the accentuated growth of the interest, manifested at all informational society’s level, from the development of activities in financial and economical domain point of view. The accounting normalization process imposed the development of norms and provisions necessary to the drawing up of accounting documents, by defying methods and a specialized terminology, applied in the activity of entities and accounting specialists.

International accounting standards and their effect on mergers and acquisitions

Directory of Open Access Journals (Sweden)

Blanca I. Vega Castro

2007-09-01

Full Text Available The main objective of this paper is to investigate whether the international accounting harmonization has favored the globalization process. This investigation examined the relationship between international accounting standards and the international merger and acquisition activities in Argentina, Brazil, Chile, México, Peru and Venezuela from 1995 to 2004. This research tested four hypotheses and used analytics such as panel data analysis, correlation, nonparametric tests and logistic regression.

International harmonization of accounting demands a new approach to accounting education

Directory of Open Access Journals (Sweden)

Milana Otrusinová

2013-01-01

Full Text Available Accounting and financial reporting are valuable sources of information about the financial position and performance of a company. The development of the international capital market have brought needs for international, globally valid and acknowledged accounting norms. Currently, the IFRS are used in agreement with the European Commission directive for the elaboration of financial statements of companies which are issued by securities; the other entities continue using national generally accepted accounting principles (GAAP. As the number of companies which apply the GAAP is predominant, the basis of the education of future accounting professionals is formed. However, this situation has to be changed because of the potential expansion of harmonization into a further group of companies (small and medium sized entities and also because of the increasing international cooperation among companies. Accountants should gain knowledge about all concepts of accounting – specialization narrowed down to national GAAP is limiting, as has been confirmed by recruitment agencies. The aim of the paper is to analyse the needs of accounting education in the current situation in compliance with the development trends of this field.

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

Harmonization of the Ukrainian civil service with international and EU standards

Directory of Open Access Journals (Sweden)

L. V. Prudyus

2016-07-01

Full Text Available In the article the issue on harmonization of the civil service with the international and EU standards as one of the key direction of implementation of the Reform Strategy of civil service and service in local self­government bodies for the period up to 2017 was researched. It was established that examples of the most effective management practice can be considered as a standard on which could be oriented states that seek to move to a more efficient and effective public administration. It was approached the issue «European standards of the public administration» as the complex of principles and standards of the establishing and implementation of politics, requirements to the management system. These concepts create will­free and subsequent application to harmonize with the model on building and realization of the modern people oriented public power; «European standards of the civil service» as the requirements to the organization, functionality, structure and management of the civil service system of the EU countries, which established by the legislation and informal cooperation for the ensuring the mission, aim and tasks of the EU and were established by founding treaties. It was summarized that good governance became in the EU as the paradigm for ensuring of the real effect to the democracy values and standards, human rights protection, rule of law, obligatory public administration in all levels. It was implemented according to 12 principles: 1 fair elections, representation and participation; 2 sensitivity to the citizens needs and expectations; 3 efficiency and effectiveness; 4 openness and transparency; 5 the rule of law; 6 ethical behavior; 7 the ability and competence; 8 innovation and openness to change; 9 sustainability and focus on long­term results; 10 sound financial management; 11 human rights, cultural diversity and social cohesion; 12 accountability. It was proven that civil service harmonization with the international and

EU-US standards harmonization task group report : stakeholder engagement and comment resolution.

Science.gov (United States)

2012-11-01

Harmonization Task Groups 1 and 3 (HTG1 and 3) were established by the EU-US International Standards Harmonization Working Group to attempt to harmonize standards (including ISO, CEN, ETSI, IEEE) on security (HTG1) and communications protocols (HTG3)...

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…

IRBA SERIES : Accounting In Japan

OpenAIRE

Arai, Kiyomitsu

1994-01-01

Preface / Legal and Conceptual Framework of Accounting in Japan / Setting Accounting Standards in Japan - The American Influence and The Present Status / Accounting Education and Profession in Japan / The International Harmonization of Accounting Standards / The Accounting Standard Setting in Japan and Its Responses to International Accounting Standards / Selected Bibliography for Accounting in Japan

78 FR 13835 - Harmonization of Airworthiness Standards-Miscellaneous Structures Requirements

Science.gov (United States)

2013-03-01

... Airworthiness Standards--Miscellaneous Structures Requirements AGENCY: Federal Aviation Administration (FAA... and Dynamics Harmonization Working Group (LDHWG) and the General Structures Harmonization Working Group (GSHWG) to review existing structures regulations and recommend changes that would eliminate...

75 FR 25981 - Cost Accounting Standards: Harmonization of Cost Accounting Standards 412 and 413 With the...

Science.gov (United States)

2010-05-10

... case the pension plan and trust) will continue in business, and follows accrual accounting principles... for the forward-pricing of Government contracts over the near future. Financial statement accounting... financial accounting theory and reporting as well as Congressional changes to ERISA. After considering the...

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

Science.gov (United States)

2011-12-27

... accounting standards governing measurement, assignment, and allocation of costs to contracts with the United... contracting parties; Measurement of pension costs must be objectively verifiable; Accounting rules must keep... cost accounting that preclude their use for the appropriate measurement, assignment and allocation of...

Effects of national accounting standards convergence to international accounting standards on foreign direct investment

Directory of Open Access Journals (Sweden)

Asieh Farazandehnia

2015-09-01

Full Text Available One of the most important factors on attracting foreign investors to invest on Tehran Stock Exchange is to have transparent accounting rules and regulations. When there are some consistency between national accounting standards and international accounting standards, we may, at least, expect foreign investors to have better understanding on financial statements. In 2006, there were some changes on Iranian national accounting standards in an attempt to make them closer to international accounting standards. In this study, we select the information of 153 firms five years before and after this regulation and study the effect of convergence from national accounting standards to international accounting standards on foreign direct investment. Using some statistical tests, the study has determined that there was no meaningful relationship between foreign direct investment before and after change on accounting standards. In addition, there was no difference on the information quality before and after change on accounting standards. However, there was some meaningful relationship between the information quality and foreign direct investment.

Pengaruh Accounting Disclosure, Accounting Harmonization Dan Komite Audit Terhadap Kualitas Laba (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bei)

OpenAIRE

Tulus Suryanto

2016-01-01

This research aims to examine the effect of accounting disclosure, accounting harmonization and audit committies to earning quality. This research was conducted to manufacturing company listed on the stock excange from 2009 until 2013.  Based on sample collecting using purposive sampling to obtain a sample of 48 companies. Data analysis uses SPSS programs with multiple regression analysis. The result showed that accounting disclosure hasn’t effect to earning quality.In other hand, ...

Consistency endangered by FASB-GASB (Financial Accounting Standards Board, Government Accounting Standards Board ) dispute.

Science.gov (United States)

Garner, M; Grossman, W

1991-02-01

The Financial Accounting Foundation's (FAF's) November 1989 decision to uphold the 1984 jurisdictional arrangement between the Financial Accounting Standards Board (FASB) and the Government Accounting Standards Board (GASB) leaves little doubt that the healthcare industry will now be subject to two sets of accounting standards. The FAF's decision created a distinction between the accounting practices of government-owned hospitals and non-hospital governmental entities and their adherence to standards set by FASB, GASB, and the American Institute of Certified Public Accountants. A governmental healthcare organization should carefully determine which accounting rules it follows and remain attentive to further GASB developments.

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

Science.gov (United States)

2010-10-20

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

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

Science.gov (United States)

2011-08-26

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

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

Science.gov (United States)

2011-08-10

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

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

Science.gov (United States)

2012-11-19

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

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

Science.gov (United States)

2011-10-05

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

Standard superfields in the harmonic formalism of supergauge theories

International Nuclear Information System (INIS)

Zupnik, B.M.; Tolstonog, L.V.

1989-01-01

Connection between the standard superfield formalism and the harmonic superspace method is studied in the 6-dimensional and extended 4-dimensional supergauge theories. The action of the abelian theory is expressed in terms of the real prepotential V ik . A generalization for the non-abelian case can be performed with the help of the iterative method. Analysing the supergauge theory with the gauge group SU(2) the authors exploit the exact solution of the equations for the harmonic superfield connections which can be expressed in terms of the real prepotential V iklm in a special gauge

Harmonization of monographic standards is needed to ensure the quality of Chinese medicinal materials

Directory of Open Access Journals (Sweden)

Zhao Sandy

2009-09-01

Full Text Available Abstract This article provides an overview on the regulations of Chinese medicinal materials (CMMs in various countries and regions. Harmonization of CMM monographs would provide standards for the quality control of CMM products and play an important role in the modernization and globalization of Chinese medicine. A harmonized regulatory system would improve the quality of CMMs thereby ensuring the safety of the products and assisting Chinese medicine practitioners in their practice. The fast growing demand worldwide for traditional medicines calls for harmonized monographic standards to safeguard the safety and quality of CMM products.

Comparison of IEEE383-2003 and IEC60505-2004 standards for harmonization of environmental qualification procedure of electric cable

International Nuclear Information System (INIS)

Kim, Jong Seog; Jeong, Sun Chul; Park, Kyung Heum; Jang, Kyung Nam

2010-01-01

Needs for harmonization of international equipment qualification(EQ) standards have been raised several years due to purchasing problem of nuclear equipment supplied from abroad country. To meet the regulatory requirement of domestic nuclear power plant, manufacturers have to qualify their equipment in accordance with each standard such as IEEE, IEC and RCC-E. Double qualification increase the equipment cost, which result in high construction cost. Even the unification of each standard have been discussed several years, we have got the long way to go yet. Comparison and harmonization of each international standard will give help to purchase the equipment qualified by not endorsed standard. Environmental qualification, seismic qualification and EMI/EMC qualification are major targets for harmonization. Since concern about cable qualification of 60 years life has been raised recently, harmonization of cable qualification standard also needs to be discussed. KEPRI launched a project for harmonization of EQ relative standards such as IEEE, IEC and RCC-E. A study for harmonization of IEEE323 and IEC60780 is known in progress by IEEE committee. In this paper, harmonization of international standards for cable qualification will be discussed. IEEE383 standard is qualification standard for electric cable broadly used in Asian pacific area while IEC60505 is mostly used in European area. Since these two standards have different requirements for environmental qualification of cable, problem can be happened in the plant site when they purchase cable qualified by not endorsed standard. IEEE383-2003 and IEC60505-2004 is the latest version of each standard. Comparison results and recommendations for harmonization of these two standards are introduced herein

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

Directory of Open Access Journals (Sweden)

Tanja Lakovic

2013-07-01

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

Proposed Standards for Variable Harmonization Documentation and Referencing: A Case Study Using QuickCharmStats 1.1

Science.gov (United States)

Winters, Kristi; Netscher, Sebastian

2016-01-01

Comparative statistical analyses often require data harmonization, yet the social sciences do not have clear operationalization frameworks that guide and homogenize variable coding decisions across disciplines. When faced with a need to harmonize variables researchers often look for guidance from various international studies that employ output harmonization, such as the Comparative Survey of Election Studies, which offer recoding structures for the same variable (e.g. marital status). More problematically there are no agreed documentation standards or journal requirements for reporting variable harmonization to facilitate a transparent replication process. We propose a conceptual and data-driven digital solution that creates harmonization documentation standards for publication and scholarly citation: QuickCharmStats 1.1. It is free and open-source software that allows for the organizing, documenting and publishing of data harmonization projects. QuickCharmStats starts at the conceptual level and its workflow ends with a variable recording syntax. It is therefore flexible enough to reflect a variety of theoretical justifications for variable harmonization. Using the socio-demographic variable ‘marital status’, we demonstrate how the CharmStats workflow collates metadata while being guided by the scientific standards of transparency and replication. It encourages researchers to publish their harmonization work by providing researchers who complete the peer review process a permanent identifier. Those who contribute original data harmonization work to their discipline can now be credited through citations. Finally, we propose peer-review standards for harmonization documentation, describe a route to online publishing, and provide a referencing format to cite harmonization projects. Although CharmStats products are designed for social scientists our adherence to the scientific method ensures our products can be used by researchers across the sciences. PMID

International standards for financial reporting: Harmonization in Macedonia

OpenAIRE

Kozuharov, Sasho; Ristovska, Natasha; Blazeska, Daliborka

2015-01-01

A continuous flow of reliable, relevant and financially important information is necessary for making economically justified and strategic investment decisions. Economic globalization has contributed to the need of creating a unified language for communication, a single set of international financial reporting standards with the sole purpose of enhancing transparency for investors and reducing the cost of capital. Harmonization of financial reporting provides more efficient use of...

Harmonized technical standards in the nuclear field

International Nuclear Information System (INIS)

Carbone, Ferdinando

1976-01-01

The need was felt of harmonizing and gradually standardizing technical norms, from the well-known Anglo-Saxon type codes of practice to the equally well-known recommendations of the International Commission on Radiological Protection (ICRP). The latter provide the basis for the Euratom Directives (basic standards), which, following their adoption, were embodied in the national laws of community Member countries. ISO (International Standardization Organization) is active in the nuclear technical regulations field, in particular through its Committee ISO/TC 85 ''Nuclear Energy'' at international level and, in Italy, through the National Italian Unification Agency (UNI) and its Nuclear Unification Commission (UNICEN). At its XI plenary meeting this body, on the proposal of the Secretary-General, set up a Study Group to promote revision of the regulation in force and coordination between legislation and development of UNICEN standards, considered as a set of integrative industrial technical standards. CISDEN, the Italian Nuclear Energy Forum (FIEN) and other interested organizations have been invited to collaborate in this work. (N.E.A.)

[Problems and ways of solutions to harmonize standards for air pollution].

Science.gov (United States)

Avaliani, S L; Novikov, S M; Shashina, T A; Skvortsova, N S; Kislitsin, V A; Mishina, A L

2012-01-01

In the article the basic problems of harmonization of domestic regulatory framework of air pollution with the WHO recommendations and normative values adopted in the EU, U.S. and other countries are considered. The important role of health risk analysis methodology in the process of harmonization of regulation and control of air quality has been pointed out. The necessity of radical changes in the structure and content of the basic normative document GN 2.1.6.1338-03 "maximum permissible concentration (MPC) of pollutants in the air of populated areas" has been shown. The algorithm of the procedure that justifies the new list of normative values in the air harmonized with international recommendations and standards of developed countries has been proposed.

48 CFR 30.101 - Cost Accounting Standards.

Science.gov (United States)

2010-10-01

... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Cost Accounting Standards... CONTRACTING REQUIREMENTS COST ACCOUNTING STANDARDS ADMINISTRATION General 30.101 Cost Accounting Standards. (a... Accounting Standards (CAS) and to disclose in writing and follow consistently their cost accounting practices...

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

Science.gov (United States)

2012-01-03

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

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

Science.gov (United States)

2010-10-01

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

Harmonization of nuclear codes and standards, pacific nuclear council working and task group report

International Nuclear Information System (INIS)

Dua, S.S.

2006-01-01

Full text: The codes and standards, both at the national and international level, have had a major impact on the industry worldwide and served it well in maintaining the performance and safety of the nuclear reactors and facilities. The codes and standards, in general, are consensus documents and do seek public input at various levels before they are finalized and rolled out for use by the nuclear vendors, consultants, utilities and regulatory bodies. However, the extensive development of prescriptive national standards if unchecked against the global environment and trade agreements (NAFTA, WTO, etc.) can also become barriers and cause difficulties to compete in the world market. During the last decade, the national and international writing standards writing bodies have recognized these issues and are moving more towards the rationalization and harmonization of their standards with the more widely accepted generic standards. The Pacific Nuclear Council (PNC) recognized the need for harmonization of the nuclear codes and standards for its member countries and formed a Task Group to achieve its objectives. The Task Group has a number of members from the PNC member countries. In 2005 PNC further raised the importance of this activity and formed a Working Group to cover a broader scope. The Working Group (WG) mandate is to identify and analyze the different codes and standards introduced to the Pacific Basin region, in order to achieve mutual understanding, harmonization and application in each country. This o requires the WG to develop and encourage the use of reasonably consistent criteria for the design and development, engineering, procurement, fabrication, construction, testing, operations, maintenance, waste management, decommissioning and the management of the commercial nuclear power plants in the Pacific Basin so as to: Promote consistent safety, quality, environmental and management standards for nuclear energy and other peaceful applications of nuclear

48 CFR 1699.70 - Cost accounting standards.

Science.gov (United States)

2010-10-01

... 48 Federal Acquisition Regulations System 6 2010-10-01 2010-10-01 true Cost accounting standards... EMPLOYEES HEALTH BENEFITS ACQUISITION REGULATION CLAUSES AND FORMS COST ACCOUNTING STANDARDS Cost Accounting Standards 1699.70 Cost accounting standards. With respect to all experience-rated contracts currently...

Standards related to harmonic disturbances and its evolution; La normalisation relative aux perturbations harmoniques et son evolution

Energy Technology Data Exchange (ETDEWEB)

Deflandre, T. [Electricite de France (EDF), 92 - Clamart (France). Direction des Etudes et Recherches

1996-09-01

The objective of this document is to provide an overview of the various normative documents and regulations that may be useful in the field of harmonics as references to a network user, fitter, manufacturer or operator. Several documents that are presently developed at Electricite de France are also presented, together with the connecting regulation that is included in the Emeraude contract. The following points are discussed: hierarchy of normative documents, harmonic emission standards and more especially the NF EN 610003-2 standards ``Limits for the emission of harmonic currents for equipment having an inrush current inferior or equal to 16 A per phase``; document status, immunity standards, compatibility and environment standards, documents under study and the Emeraude contract

48 CFR 9903.101 - Cost Accounting Standards.

Science.gov (United States)

2010-10-01

... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost Accounting Standards. 9903.101 Section 9903.101 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD... ACCOUNTING STANDARDS CONTRACT COVERAGE General 9903.101 Cost Accounting Standards. Public Law 100-679 (41 U.S...

越南会计准则--越南会计国际化的里程碑%Vietnam's Accounting Norms: a Milestone in the Internationalization of its Accounting System

Institute of Scientific and Technical Information of China (English)

梁淑红

2005-01-01

Vietnam issued and promulgated the first accounting standard in 2001, whose Accounting Standards, a milestone of its accounting internalization, is the construction of financial reform in Vietnam so that it will promote the development of the accounting harmonization in ASEAN.

Harmonization of IEEE323 and IEC60780 standards For Environmental Qualificaiton of Electric Equipment

International Nuclear Information System (INIS)

Kim, Jong Seog

2009-01-01

IEEE323 standard has been widely used for the qualification of electric equipment in Asian pacific area while IEC6070 has been mostly used in European area. Since each plant use different standard for environmental qualification, manufacturer has to perform the qualification test twice in accordance with each standard. Problem also can be happened in the plant site when they are going to purchase equipment qualified by different qualification standard which are not used in his plant. The need of harmonization of each standard has been raised several years and it is known that some studies are in progress by IEEE committee. KEPRI has a plan of comparing EQ relative standards of IEEE, IEC and RCC in 2009. In this paper, brief comparing result between IEEE323 and IEC60780 and the proper harmonization method is introduced

Directional harmonic theory: a computational Gestalt model to account for illusory contour and vertex formation.

Science.gov (United States)

Lehar, Steven

2003-01-01

Visual illusions and perceptual grouping phenomena offer an invaluable tool for probing the computational mechanism of low-level visual processing. Some illusions, like the Kanizsa figure, reveal illusory contours that form edges collinear with the inducing stimulus. This kind of illusory contour has been modeled by neural network models by way of cells equipped with elongated spatial receptive fields designed to detect and complete the collinear alignment. There are, however, other illusory groupings which are not so easy to account for in neural network terms. The Ehrenstein illusion exhibits an illusory contour that forms a contour orthogonal to the stimulus instead of collinear with it. Other perceptual grouping effects reveal illusory contours that exhibit a sharp corner or vertex, and still others take the form of vertices defined by the intersection of three, four, or more illusory contours that meet at a point. A direct extension of the collinear completion models to account for these phenomena tends towards a combinatorial explosion, because it would suggest cells with specialized receptive fields configured to perform each of those completion types, each of which would have to be replicated at every location and every orientation across the visual field. These phenomena therefore challenge the adequacy of the neural network approach to account for these diverse perceptual phenomena. I have proposed elsewhere an alternative paradigm of neurocomputation in the harmonic resonance theory (Lehar 1999, see website), whereby pattern recognition and completion are performed by spatial standing waves across the neural substrate. The standing waves perform a computational function analogous to that of the spatial receptive fields of the neural network approach, except that, unlike that paradigm, a single resonance mechanism performs a function equivalent to a whole array of spatial receptive fields of different spatial configurations and of different orientations

ACCOUNTING ISSUES CONCERNING THE APPLICATION OF INTERNATIONAL STANDARDS IN WINE PRODUCTION INDUSTRY

Directory of Open Access Journals (Sweden)

Riana Iren Radu

2015-05-01

Full Text Available Agriculture is an important part of the global economy. Given the gap in the literature, the problems of legislation (in particular the lack of them, the controversies related to IAS 41 standard, we considered necessary to analyze problems and the way in which it it highlighted in the economy the production process of wines with different periods of aging. In Romania, agriculture is a sector with great potential, traditionally occupying an important role in the national economic structure. Thus, by adopting the accounting regulations imposed by Order no. 1802-29 December 2014 the national legislation was aligned with the European level, this framework being closer to regulations imposed by IAS 41. However, if we take into account large areas of forest cultures, vineyards or cultures purchased using foreign investment funds and the many foreign investments in livestock farms, it is expected that in the near future it will also be necessary to consider the application of this standard in Romania.In conclusion, this study is intended as a promoter of change that must occur in accordance with the current situation, supporting the idea of harmonizing the rules in effect worldwide.

RECOGNITION AND VALUATION OF BIOLOGICAL ASSETS IN TOURISM AREA. INTERNATIONAL ACCOUNTING STANDARDS

Directory of Open Access Journals (Sweden)

Corina IOANĂŞ

2009-06-01

Full Text Available Consistent with the Financial Reporting Standards Board's international convergence and harmonization policy it is proposed that a new accounting regime will prescribe the financial reporting practice and minimum disclosure requirements for agricultural activities, including the fair value of biological assets. In any financial report, the inclusion of biological assets may confuse the reality of the income profit and the wealth profit. There are many reasons it may provide misleading figures, the most obvious would be because the entity may have reported the value of heritage properties that do not actually generate any income but rather they are properties, which actually generate expenses for the entity, for example in maintenance costs. For any regime that requires entities to account and report on biological assets there should be a clear classification system that takes into account the different types of ownership structures in a society. Therefore in Romania, it is important that any financial reporting regime on biological assets should provide for the difference between business assets and cultural assets.

HARMONIZATION OF NATIONAL REGULATION AND INTERNATIONAL FINANCIAL REPORTING STANDARDS - PARTICULAR CASE OF NONCURRENT ASSETS

OpenAIRE

Coste Andreea Ioana; Fekete Pali-Pista Szilveszter

2013-01-01

In the scientific literature, accounting harmonization is a top topic because it helps to increase the comparability of financial statements. Also in Romania in the last 10 years becames a topic that is very often debated. The harmonization is trying to reduce differences of financial reporting statements between countries or, in the other words, it is trying to bring to a common denominator of existing rules when appear conflicts of comparability between them. The purpose of this paper is to...

FASB (Financial Accounting Standards Board) proposal changes retiree healthcare benefit accounting.

Science.gov (United States)

Grimaldi, P L; Bertko, J M

1989-07-01

The Financial Accounting Standards Board (FASB) recently issued an exposure draft (ED) of a standard that would change the way organizations account for their employees' post-retirement healthcare benefits. According to the ED, organizations would have to switch from cash accounting to accrual accounting for post-retirement benefits as well as record their retiree healthcare liabilities on their balance sheets by 1992.

48 CFR 12.214 - Cost Accounting Standards.

Science.gov (United States)

2010-10-01

... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Cost Accounting Standards. 12.214 Section 12.214 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION... Items 12.214 Cost Accounting Standards. Cost Accounting Standards (CAS) do not apply to contracts and...

48 CFR 9903.307 - Cost Accounting Standards Preambles.

Science.gov (United States)

2010-10-01

... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost Accounting Standards Preambles. 9903.307 Section 9903.307 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD... ACCOUNTING STANDARDS CONTRACT COVERAGE CAS Rules and Regulations 9903.307 Cost Accounting Standards Preambles...

47 CFR 32.16 - Changes in accounting standards.

Science.gov (United States)

2010-10-01

... prescribed by the Financial Accounting Standards Board or successor authoritative accounting standard-setting groups, in a manner consistent with generally accepted accounting principles. The change in an accounting... 47 Telecommunication 2 2010-10-01 2010-10-01 false Changes in accounting standards. 32.16 Section...

Japanese Cost Accounting Systems - analysis of the cost accounting systems of the Japanese cost accounting standard

OpenAIRE

Peter, Winter

2005-01-01

This paper aims at providing an insight into Japanese cost accounting. Firstly, the development of cost accounting in Japan is delineated. Subsequently, the cost accounting systems codified in the Japanese cost accounting standard are analysed based on the classification according to Hoitsch/Schmitz. Lastly, a critical appraisal of the cost accounting systems of the Japanese cost accounting standard as well as a comparison to German and American cost accounting systems are conducted.

Harmonization of the Ukrainian civil service with international and EU standards

OpenAIRE

L. V. Prudyus

2016-01-01

In the article the issue on harmonization of the civil service with the international and EU standards as one of the key direction of implementation of the Reform Strategy of civil service and service in local self­government bodies for the period up to 2017 was researched. It was established that examples of the most effective management practice can be considered as a standard on which could be oriented states that seek to move to a more efficient and effective public administration. ...

76 FR 8989 - Federal Acquisition Regulation; Updated Financial Accounting Standards Board Accounting References

Science.gov (United States)

2011-02-16

... Acquisition Regulation; Updated Financial Accounting Standards Board Accounting References AGENCIES... Acquisition Regulation (FAR) to update references to authoritative accounting standards owing to the Financial... Accounting Principles (GAAP) (``Codification of GAAP''). DATES: Interested parties should submit written...

HARMONIZATION OF NATIONAL REGULATION AND INTERNATIONAL FINANCIAL REPORTING STANDARDS – PARTICULAR CASE OF NONCURRENT ASSETS

OpenAIRE

Coste Andreea Ioana; Fekete Pali-Pista Szilveszter

2013-01-01

In the scientific literature, accounting harmonization is a top topic because it helps to increase the comparability of financial statements. Also in Romania in the last 10 years becames a topic that is very often debated. The harmonization is trying to reduce differences of financial reporting statements between countries or, in the other words, it is trying to bring to a common denominator of existing rules when appear conflicts of comparability between them. The purpose of this paper is to...

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

OpenAIRE

Tanja Lakovic; Jayne Fuglister

2013-01-01

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

Harmonics in power systems of ships with electrical propulsion drives. Effects on the equipment

Energy Technology Data Exchange (ETDEWEB)

Lehtonen, M [VTT Energy, Espoo (Finland). Energy Systems

1996-11-01

In this report the effect of harmonics on the power system equipment and loads, with special attention given to the circumstances in ships, is discussed. Some guidelines are given for the computation of additional harmonic losses in power cables and transformers. It is also shown, that if the system is rich in harmonics, these losses must be taken into account when sizing the equipment. The effect of harmonics on electrical machines is also discussed. The influence on induction machines is usually small. However, in large synchronous machines a significant degree of harmonic losses may be expected. Especially in the high voltage system the harmonics must be taken into account when selecting the machine ratings. Also the harmonic resonances, which may arise when using reactive power compensation capacitors, are discussed. Due to the risk of harmonic resonances, the use of capacitors is not recommended in marine power systems. Also the immunity of different load devices to harmonic distortion is discussed. The equipment considered are resistive loads, discharge lamps, universal machines and electronic equipment. Finally a brief survey is given on the standards and recommendations for the maximum distortion levels allowed. (author)

AccountAbility 1000: a new social standard for building sustainability

NARCIS (Netherlands)

Beckett, R.; Jonker, J.

2002-01-01

The pressing need to build common frameworks to redefine the performance and sustainability of organisations, has led to the development of a new standard, AccountAbility 1000 (AA1000). AA1000 is a quality framework that aims to make clear how principles of accountability and sustainability are

PENSION FUND ACCOUNTING: AN EVALUATION OF THE PERCEPTION OF ACCOUNTANTS, CONSULTANTS AND AUDITORS ON BRAZILIAN ACCOUNTING STANDARDS APPLICABLE

Directory of Open Access Journals (Sweden)

Carlos Augusto Pacheco Pereira

2016-03-01

Full Text Available The objective of the study is to verify the perception of accountants, auditors and consultants in relation to Brazilian accounting standards for pension funds. For this a questionnaire was prepared and sent to accountants, auditors and accounting of pension fund consultants. 132 were returned, of which 110 worked as an accountant in any entity, 8 rendering services as external auditors and 14 as consultants. The results obtained indicate that, in general, these professionals know the accounting standards for pension funds used in Brazil and believe that such standards are adequate, except for the period of addressing the deficit, provision for doubtful accounts, contingency reserve boundary and evaluation of real estate investments, in which the perception of the professionals is that the procedures in the international standard are more suitable.

75 FR 20363 - Notice of Issuance of Statement of Federal Financial Accounting Standard 38, Accounting for...

Science.gov (United States)

2010-04-19

... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Issuance of Statement of Federal Financial Accounting Standard 38, Accounting for Federal Oil and Gas Resources AGENCY: Federal Accounting Standards... is hereby given that the Federal Accounting Standards Advisory Board (FASAB) has issued Statement of...

ACCOUNTING CONVERGENCES AND DIVERGENCES IN THE CONTEXT OF HARMONIZATION AND THE COMPLIANCE OF NATIONAL REGULATIONS WITH DIRECTIVE 2013/34/EU

Directory of Open Access Journals (Sweden)

Mateș Dorel

2015-09-01

Full Text Available The accounting field difficulties, generated by the social or cultural climate, often lead to distortions in economic behaviour which involve the loss of economic and financial opportunities or lead to ineffective activities. The increasingly globalisation of economies, the financial requirements statement users and the globalization of capital markets have introduced new forms of financial reporting; thus the contemporary evolution of accounting is marked by the following phenomena: standardization, harmonization, compliance and convergence. Based on the need for modernization and improvement of the European Directives, Directive 2013/34/EU focuses on at least four important aspects: the faithful representation of the information presented in the financial statements, financial reporting cost reduction, fighting against tax evasion and avoiding money laundering. In the present paper, we aim to highlight the elements which will undergo significant change as well as their impact on the entities in our country through the implementation of this directive.

Harmonization of standards for permissible radionuclide activity concentrations in foodstuffs in the long term after the Chernobyl accident.

Science.gov (United States)

Balonov, Mikhail I; Kashparov, Valery; Nikolaenko, Elena; Berkovsky, Volodymyr; Fesenko, Sergey

2018-04-16

The article critically examines the practice of post-Chernobyl standardization of radionuclide concentrations (mainly 137Cs and 90Sr) in food products in the USSR and the successor countries of Belarus, Russia and Ukraine. Recommendations are given on potential harmonization of these standards of radionuclide concentrations in food products among three countries, taking into account substantial international experience. We propose to reduce the number of product groups for standardization purpose from the current several dozens to three to five groups to optimize radiation control and increase the transparency of the process. We recommend five product groups for the standardization of 137Cs and three groups for 90Sr in food in radiocontaminated areas. The values of standards for individual product groups are recommended to be set proportionally to the measured specific activity in each of these groups, which will reduce unreasonable food rejection. The standards might be set for the entire country, and could be also used to control imports from other countries as well as exports to other countries. The developed recommendations were transferred in 2015-2016 to the regulatory authorities of the three countries. © 2018 IOP Publishing Ltd.

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

Science.gov (United States)

2010-10-01

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

Regulatory capture in the globalisation of accounting standards

OpenAIRE

Jayne M Godfrey; Ian A Langfield-Smith

2005-01-01

The Australian Financial Reporting Council recently shocked the world business community by unexpectedly announcing a change in the nation’s approach to global-accounting-standards development. The change involved switching from ensuring consistency of Australian accounting standards with International Financial Reporting Standards (IFRSs) developed by the International Accounting Standards Board to outright adoption of IFRSs by 2005. At the time of the announcement, Australia had the most de...

48 CFR 52.230-2 - Cost Accounting Standards.

Science.gov (United States)

2010-10-01

... 48 Federal Acquisition Regulations System 2 2010-10-01 2010-10-01 false Cost Accounting Standards....230-2 Cost Accounting Standards. As prescribed in 30.201-4(a), insert the following clause: Cost Accounting Standards (OCT 2010) (a) Unless the contract is exempt under 48 CFR 9903.201-1 and 9903.201-2, the...

Institutions and accounting standard transformation:Observations from Japan

Institute of Scientific and Technical Information of China (English)

Naohiro; Urasaki

2014-01-01

This paper describes the transformation of Japan’s accounting standards over the past 2 decades and the driving forces behind this transformation. It also analyzes the current state of Japan’s accounting standards, which are characterized by the dichotomy of accounting systems inherited from the country’s political, economic and legal institutions. The discussion in this paper emphasizes that a single set of accounting standards is not always effective for every entity.

Institutions and accounting standard transformation: Observations from Japan

Directory of Open Access Journals (Sweden)

Naohiro Urasaki

2014-03-01

Full Text Available This paper describes the transformation of Japan’s accounting standards over the past 2 decades and the driving forces behind this transformation. It also analyzes the current state of Japan’s accounting standards, which are characterized by the dichotomy of accounting systems inherited from the country’s political, economic and legal institutions. The discussion in this paper emphasizes that a single set of accounting standards is not always effective for every entity.

Second harmonic inversion for ultrasound contrast harmonic imaging

Energy Technology Data Exchange (ETDEWEB)

Pasovic, Mirza; Danilouchkine, Mike; Faez, Telli; Van Neer, Paul L M J; Van der Steen, Antonius F W; De Jong, Nico [THORAXCENTER, Department of Biomedical Engineering Ee2302, Erasmus MC, Rotterdam (Netherlands); Cachard, Christian; Basset, Olivier, E-mail: mirza.pasovic@creatis.insa-lyon.fr [CREATIS-LRMN, Universite de Lyon, INSA-Lyon, Universite Lyon 1, Inserm U630, CNRS UMR 5220 (France)

2011-06-07

Ultrasound contrast agents (UCAs) are small micro-bubbles that behave nonlinearly when exposed to an ultrasound wave. This nonlinear behavior can be observed through the generated higher harmonics in a back-scattered echo. In past years several techniques have been proposed to detect or image harmonics produced by UCAs. In these proposed works, the harmonics generated in the medium during the propagation of the ultrasound wave played an important role, since these harmonics compete with the harmonics generated by the micro-bubbles. We present a method for the reduction of the second harmonic generated during nonlinear-propagation-dubbed second harmonic inversion (SHI). A general expression for the suppression signals is also derived. The SHI technique uses two pulses, p' and p'', of the same frequency f{sub 0} and the same amplitude P{sub 0} to cancel out the second harmonic generated by nonlinearities of the medium. Simulations show that the second harmonic is reduced by 40 dB on a large axial range. Experimental SHI B-mode images, from a tissue-mimicking phantom and UCAs, show an improvement in the agent-to-tissue ratio (ATR) of 20 dB compared to standard second harmonic imaging and 13 dB of improvement in harmonic power Doppler.

Second harmonic inversion for ultrasound contrast harmonic imaging

International Nuclear Information System (INIS)

Pasovic, Mirza; Danilouchkine, Mike; Faez, Telli; Van Neer, Paul L M J; Van der Steen, Antonius F W; De Jong, Nico; Cachard, Christian; Basset, Olivier

2011-01-01

Ultrasound contrast agents (UCAs) are small micro-bubbles that behave nonlinearly when exposed to an ultrasound wave. This nonlinear behavior can be observed through the generated higher harmonics in a back-scattered echo. In past years several techniques have been proposed to detect or image harmonics produced by UCAs. In these proposed works, the harmonics generated in the medium during the propagation of the ultrasound wave played an important role, since these harmonics compete with the harmonics generated by the micro-bubbles. We present a method for the reduction of the second harmonic generated during nonlinear-propagation-dubbed second harmonic inversion (SHI). A general expression for the suppression signals is also derived. The SHI technique uses two pulses, p' and p'', of the same frequency f 0 and the same amplitude P 0 to cancel out the second harmonic generated by nonlinearities of the medium. Simulations show that the second harmonic is reduced by 40 dB on a large axial range. Experimental SHI B-mode images, from a tissue-mimicking phantom and UCAs, show an improvement in the agent-to-tissue ratio (ATR) of 20 dB compared to standard second harmonic imaging and 13 dB of improvement in harmonic power Doppler.

Asset Accounting According to National and International Standards

OpenAIRE

Karina Utenkova

2014-01-01

The Article overviews the issues of complying National Accounting Standards at the enterprises of Ukraine with International Financial Reporting Standards. Key provisions of national and international standards governing the accounting of fixed assets (NP(S)A 7 'Property, Plant, Equipment', IFRS 16 'Fixed Assets') have been analyzed. It has been found that the list of PPE regulated by both accounting standard frameworks is not identical. Specifics of fixed assets recognition, their classifica...

Standardizing an End-to-end Accounting Service

Science.gov (United States)

Greenberg, Edward; Kazz, Greg

2006-01-01

Currently there are no space system standards available for space agencies to accomplish end-to-end accounting. Such a standard does not exist for spacecraft operations nor for tracing the relationship between the mission planning activities, the command sequences designed to perform those activities, the commands formulated to initiate those activities and the mission data and specifically the mission data products created by those activities. In order for space agencies to cross-support one another for data accountability/data tracing and for inter agency spacecraft to interoperate with each other, an international CCSDS standard for end-to-end data accountability/tracing needs to be developed. We will first describe the end-to-end accounting service model and functionality that supports the service. This model will describe how science plans that are ultimately transformed into commands can be associated with the telemetry products generated as a result of their execution. Moreover, the interaction between end-to-end accounting and service management will be explored. Finally, we will show how the standard end-to-end accounting service can be applied to a real life flight project i.e., the Mars Reconnaissance Orbiter project.

The International Politics of IFRS Harmonization

OpenAIRE

Ramanna, Karthik

2013-01-01

The globalization of accounting standards as seen through the proliferation of IFRS worldwide is one of the most important developments in corporate governance over the last decade. I offer an analysis of some international political dynamics of countries' IFRS harmonization decisions. The analysis is based on field studies in three jurisdictions: Canada, China, and India. Across these jurisdictions, I first describe unique elements of domestic political economies that are shaping IFRS polici...

Accounting Education Approach in the Context of New Turkish Commercial Code and Turkish Accounting Standards

Directory of Open Access Journals (Sweden)

Cevdet Kızıl

2014-08-01

Full Text Available The aim of this article is to investigate the impact of new Turkish commercial code and Turkish accounting standards on accounting education. This study takes advantage of the survey method for gathering information and running the research analysis. For this purpose, questionnaire forms are distributed to university students personally and via the internet.This paper includes significant research questions such as “Are accounting academicians informed and knowledgeable on new Turkish commercial code and Turkish accounting standards?”, “Do accounting academicians integrate new Turkish commercial code and Turkish accounting standards to their lectures?”, “How does modern accounting education methodology and technology coincides with the teaching of new Turkish commercial code and Turkish accounting standards?”, “Do universities offer mandatory and elective courses which cover the new Turkish commercial code and Turkish accounting standards?” and “If such courses are offered, what are their names, percentage in the curriculum and degree of coverage?”Research contributes to the literature in several ways. Firstly, new Turkish commercial code and Turkish accounting standards are current significant topics for the accounting profession. Furthermore, the accounting education provides a basis for the implementations in public and private sector. Besides, one of the intentions of new Turkish commercial code and Turkish accounting standards is to foster transparency. That is definitely a critical concept also in terms of mergers, acquisitions and investments. Stakeholders of today’s business world such as investors, shareholders, entrepreneurs, auditors and government are in need of more standardized global accounting principles Thus, revision and redesigning of accounting educations plays an important role. Emphasized points also clearly prove the necessity and functionality of this research.

The political economy of international accounting standards

NARCIS (Netherlands)

Perry, J.; Nolke, A.

2006-01-01

On 1 January 2005, all stock exchange listed companies in the European Union (EU) began using International Financial Reporting Standards (IFRS) written by the International Accounting Standards Board (IASB). This article argues that the IASB's introduction of fair value accounting reflects and

48 CFR 30.102 - Cost Accounting Standards Board publication.

Science.gov (United States)

2010-10-01

... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Cost Accounting Standards... REGULATION GENERAL CONTRACTING REQUIREMENTS COST ACCOUNTING STANDARDS ADMINISTRATION General 30.102 Cost Accounting Standards Board publication. Copies of the CASB Standards and Regulations are printed in title 48...

Standardized accounting ashore for afloat activities

OpenAIRE

Burr, Michael J.

1996-01-01

With limited resources and reduced funding for Naval forces, there is a need to standardize accounting ashore for all afloat activities. The purpose of this thesis was to review the framework for standardization of inventory reporting afloat under one stores (inventory) accounting system, referred to as the Material Financial Control System-Retail (MFCS-Retail). Additional analysis was conducted on general funds obligational reporting for afloat Operating Targets (OPTARS) and the conversion t...

Accounting standards that appeal to the professional

Directory of Open Access Journals (Sweden)

Alain BURLAUD

2016-12-01

In order to observe, in a scientific manner, this evolution of the accounting standards, we conducted a content analysis of principal legislative accounting texts, international and national (France and Romania, supplemented by a lexicometric analysis. These analyses allowed us to conclude that the importance of professional judgment in accounting standards is lower at the national level than it is at the international level. However, we highlight a number of dangers related to an increased use of professional judgment: loss of comparability and transparency, increased risks for accounting professionals including auditors, and significant discrepancies in the use of professional judgment in individual or consolidated accounts

Harmonization versus Mutual Recognition

DEFF Research Database (Denmark)

Jørgensen, Jan Guldager; Schröder, Philipp

The present paper examines trade liberalization driven by the coordination of product standards. For oligopolistic firms situated in separate markets that are initially sheltered by national standards, mutual recognition of standards implies entry and reduced profits at home paired with the oppor......The present paper examines trade liberalization driven by the coordination of product standards. For oligopolistic firms situated in separate markets that are initially sheltered by national standards, mutual recognition of standards implies entry and reduced profits at home paired...... countries and three firms, where firms first lobby for the policy coordination regime (harmonization versus mutual recognition), and subsequently, in case of harmonization, the global standard is auctioned among the firms. We discuss welfare effects and conclude with policy implications. In particular......, harmonized standards may fail to harvest the full pro-competitive effects from trade liberalization compared to mutual recognition; moreover, the issue is most pronounced in markets featuring price competition....

Autonomy and Accountability in Standards-Based Reform

Directory of Open Access Journals (Sweden)

Susan Watson

2001-08-01

Full Text Available In this article we discuss the effects of one urban school district's efforts to increase the autonomy and accountability of schools and teams of teachers through a standards-based reform known as team- based schooling. Team-based schooling is designed to devolve decision-making authority down to the school level by increasing teachers' autonomy to make decisions. Increased accountability is enacted in the form of a state-level standards-based initiative. Based on our evaluation over a two-year period involving extensive fieldwork and quantitative analysis, we describe the ways that teachers, teams and school administrators responded to the implementation of team-based schooling. What are the effects of increasing school-level autonomy and accountability in the context of standards- based reform? Our analysis highlights several issues: the "lived reality" of teaming as it interacts with the existing culture within schools, the ways that teachers respond to the pressures created by increased internal and external accountability, and the effects of resource constraints on the effectiveness of implementation. We conclude by using our findings to consider more broadly the trade-off between increased autonomy and accountability on which standards-based reforms like team-based schooling are based.

14 CFR 1274.919 - Cost principles and accounting standards.

Science.gov (United States)

2010-01-01

... 14 Aeronautics and Space 5 2010-01-01 2010-01-01 false Cost principles and accounting standards... principles and accounting standards. Cost Principles and Accounting Standards July 2002 The expenditure of... Recipient (See clause entitled “Resource Sharing Requirements”) shall be governed by the FAR cost principles...

Accounting standards and earnings management : The role of rules-based and principles-based accounting standards and incentives on accounting and transaction decisions

NARCIS (Netherlands)

Beest, van F.

2012-01-01

This book examines the effect that rules-based and principles-based accounting standards have on the level and nature of earnings management decisions. A cherry picking experiment is conducted to test the hypothesis that a substitution effect is expected from accounting decisions to transaction

Accounting treatment of software development costs according to applicable accounting standards

Directory of Open Access Journals (Sweden)

Dilyana Markova

2017-05-01

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

On the Internationalization of Chinese Accounting Standards

Institute of Scientific and Technical Information of China (English)

JU Ling Jiao

2015-01-01

Accounting internationalization has become an inexorable trend of world economic development. This paper begins with the analysis of the situation and trend of accounting internationalization in China. Then, based on the diferences between Chinese and international accounting standards (IAS), it ilustrates the inevitability of accounting internationalization in China. Finaly, the research provides suggestions for problems existing in the process of accounting internationalization in the country.

Standards, Accountability, and School Reform: Perils and Pitfalls.

Science.gov (United States)

Sheldon, Kennon M.; Biddle, Bruce J.

1998-01-01

Examines current debates about educational standards, accountability, and school reform from the perspective of Deci and Ryan's Self-Determination Theory. Research reveals various perils associated with rigid standards, narrow accountability, and tangible sanctions that can debase student and teacher motivation and performance. Alternative…

Accounting Standards: What Do They Mean?

Science.gov (United States)

Farley, Jerry B.

1992-01-01

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

Procurement Contracting Officer’s Guide to Cost Accounting Standards,

Science.gov (United States)

1977-09-01

ACCESSION MO r P.R0CUR2K2NT CONTRACTING ^FFICDR’S %UID2 TO COST ACCOUNTING STANDARDS. .-IB’ i 4fiSj irPBVPWra ONOANIZATION NAME MB AOONESS...discussing the history and development of Cost Accounting Standards, the functions of the Cost Accounting Standards Board, and the methodology...20. Abstract (continued) the tasks that Cost Accounting Standards have placed on the procurement officer. 3y understanding these tasks the

The International harmonisation process of Accounting Standards

OpenAIRE

Fritz, Susanne; Lämmle, Christina

2003-01-01

Background: Growth in international trade and capital flows has triggered a rising economic integration. Because of these developments there has been an international homogenising effect upon many customs, practices and institutions. In business life it led among other things to a desire to harmonise Accounting Standards among countries. Purpose: Our purpose is to answer the question: What is the international harmonisation process of Accounting Standards, what is its status quo and how impo...

ACCOUNTING WITH TWO SPEEDS: IAS / IFRS VERSUS EUROPEAN DIRECTIVES

Directory of Open Access Journals (Sweden)

Maria-Mădălina VOINEA

2014-11-01

Full Text Available Accounting is one of the most important links in the economic system and must be supervised closely. The increasing globalization of capital markets demonstrates the need for uniformity of accounting, which is achieved by normalization and harmonization of Romanian accounting regulations. Romanian accounting is changing day by day since the early 1990s. This is the time when Romania is facing the national and international convergence or harmonization and conformity of national accounting regulations with the IAS/IFRSs. But, is not just our case…This process is followed by more and more countries, at international level, and all this for having some high quality accounting standards. The pace of change that Romania has suffered lately in this field is much faster than that of the development of economic performance. Joining the EU has long aimed the alignment with the regulations applied by countries that already had this step, the European Directives.

The Harmonization of Public Sector Accounting in European Union

DEFF Research Database (Denmark)

Pontoppidan, Caroline Aggestam; Alijarde, Isabel Brusca; Chow, Danny

accounting standards in Member States. The suitability of IPSAS for the Member States” (European Commission, 2013b). This report takes into account the Public Consultation on the suitability of the IPSAS for EU Member States. The European Commission (2013b, p. 8) considers that IPSASs cannot easily......The European Commission is working on several fronts to achieve the implementation of uniform and comparable accruals-based accounting practices for the European Union Member States and for all the sectors of General Government, that is, Central Government, State Government, Local Government...... and Social Security, considering that at the same time it can help ensure high quality statistics (European Commission, 2013a). In 2012 Eurostat issued a Public Consultation on the suitability of the IPSAS for EU Member States, later publishing the report “Towards implementing harmonised public sector...

48 CFR 52.230-6 - Administration of Cost Accounting Standards.

Science.gov (United States)

2010-10-01

... Clauses 52.230-6 Administration of Cost Accounting Standards. As prescribed in 30.201-4(d)(1), insert the following clause: Administration of Cost Accounting Standards (JUN 2010) For the purpose of administering the Cost Accounting Standards (CAS) requirements under this contract, the Contractor shall take the...

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

Science.gov (United States)

2010-10-01

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

FASB issues new accounting standards for business combinations.

Science.gov (United States)

Heuer, Christian; Travers, Mary Ann K

2010-06-01

Accounting Standard Codification Topic 958 (formerly Financial Accounting Standards Board Statement No. 164), Not-for-Profit Entities: Mergers and Acquisitions, applies to mergers and acquisitions as early as Jan. 1, 2010, for calendar-year entities. Not-for-profit organizations need to move to fair value accounting, with a focus on the valuation of intangible assets. Noncompliance could cause a hospital's auditors to issue a qualified report, which could lead to difficulties obtaining bank and bond financing.

Public vs. Banking Sector Accounting - How Far Is Romania from International Referential?

Directory of Open Access Journals (Sweden)

Cristina Stefanescu

2012-06-01

Full Text Available The purpose of our paper is to identify the level of accounting harmonization in Romania for both public and banking sector with international referential (IPSAS and IFRS focusing on financial reporting requirements, by providing both vertical and horizontal analysis beginning with the year 2001 up to present. Unlike prior studies conducted on the same topic, which measure the general accounting harmonization for private sector, our paper is focused on specific economic fields – public vs. banking sector – thus providing a different approach of accounting harmonization. The research methodology used for achieving our goal was based on both static and dynamic analysis of the degree of similarity and dissimilitude between national and international accounting frameworks, by using appropriate statistical tools (e.g. Euclidian distance, Jaccard and Spearman coefficients. Our results reveal continuous improvements in accounting regulations in both sectors along time, but banking sector was always much closer to international standards than the public one. Considering the controversies between cash and accrual basis accounting which affected harmonization in public sector, as well as the latest challenges for banking sector due to IFRS adoption, we appreciate the overview image of accounting development in Romania provided by our empirical results as valuable for a wide range of users: academics, researchers, practitioners for both public and banking sector.

Accounting Standards and Legal Capital in EU Law

Directory of Open Access Journals (Sweden)

Loukas Panetsos

2016-09-01

Full Text Available This paper examines the interaction between accounting standards and legal capital in the European Union legal framework. More in particular, it attempts to compare on a parallel basis the distributional and behavioural function of both concepts and to address whether the current legal status quo in the European Union fulfils these functions. First, this paper makes a short reference to the various accounting families which are encountered today, with a strong emphasis on the distinction between Anglo-American and Continental systems. Then, it describes the EU accounting regulation and the introduction of IFRS in domestic legislation. Further, it discusses the concept of legal capital as it has been established in European jurisdictions and it points to the relevance of the Continental accounting standards. It is argued that both are characterized by paternalism, contrasting with Anglo-American standards and American distributional methods, which are outlined by contractariansm. The final argument is that the combination of legal capital rules and Anglo-American standards, like the IFRS, neither achieves the protective role prescribed to the former, nor guarantees the aims of the latter.

ACCOUNTING REGULATIONS FOR GOODWILL IN AN EMERGING COUNTRY- THE CASE OF ROMANIA

Directory of Open Access Journals (Sweden)

Raluca Valeria RATIU

2014-11-01

Full Text Available The International Accounting Standards Board (IASB has been promoting a worldwide accounting harmonization and convergence project for more than a decade now with the declared purpose to increase comparability of financial information worldwide. We conduct a historical and chronological analysis of the evolution of the Romanian accounting and audit regulations and their comparability to the international standards, following a period of more than two decades, post-communism until today. Romanian regulators have adopted many changes of the accounting regulations in a short period of time, moving from the International Accounting Standards (IAS partial adoption, to the European Union (EU directives, to International Financial Reporting Standards (IFRS. These changes have had an impact on the listed companies which have applied them.

49 CFR 1200.2 - Adoption of generally accepted accounting principles issued by the Financial Accounting Standards...

Science.gov (United States)

2010-10-01

... principles issued by the Financial Accounting Standards Board (FASB). 1200.2 Section 1200.2 Transportation... COMMERCE ACT § 1200.2 Adoption of generally accepted accounting principles issued by the Financial... Financial Accounting Standards by the FASB, and provided that the Office of Economics, Environmental...

(No) Limits to Anglo-American Accounting? Reconstructing the History of the International Accounting Standards Committee ; A Review Article

OpenAIRE

Botzem, S.; Quack, S.

2009-01-01

The development of the current International Accounting Standards Board (IASB) from the earlier International Accounting Standards Committee (IASC) provides insight into many issues of international financial reporting, among them the characteristics of international accounting standards themselves. This article reviews Camfferman and Zeff’s [Camfferman, K., & Zeff, S. A. (2007). Financial reporting and global capital markets. A history of the international accounting standards committee 1973...

THE GLOBALIZATION OF THE WORLD ECONOMY AND ITS IMPACT ON THE DEVELOPMENT OF ACCOUNTING REPORTS IN UKRAINE

Directory of Open Access Journals (Sweden)

Mihail PRODANCIUK

2013-12-01

Full Text Available The article explains the impact of the globalization processes in Ukraine's economy on the development of accounting reports systems. Also described is the essence of harmonization and standardization of accounting reports and financial reports. There are four scientific positions known that characterize standardization records worldwide. There are submitted proposals regarding accounting reports regulation in Ukraine in terms of economic globalization.

DBKM Issues, Approaches and Challenges for new build: Harmonization, standardization, certification, peer review

International Nuclear Information System (INIS)

Omoto, A.

2013-01-01

Among issues when discussing DBKM: ⇒ What to preserve throughout plant lifetime? ⇒ Who manages (Design Authority)? ⇒ How best it is managed? ⇒ What are the threats of degradation? ⇒ What are the practical adverse effects on safety by inappropriate DBKM? ⇒ What about the future of licensing, harmonization, standardization, certification, peer review? … to be discussed in the context of new builds including those in new entrants

Harmonization of nuclear codes and standards. Pacific nuclear council working and task group report

International Nuclear Information System (INIS)

Dua, Shami

2008-01-01

Nuclear codes and standards have been an integral part of the nuclear industry since its inception. As the industry came into the main stream over the 2nd half of the 20th century, a number of national and international standards were developed to support a specific nuclear reactor concept. These codes and standards have been a key component of the industry to maintain its focus on nuclear safety, reliability and quality. Both national and international standards have served the industry well in obtaining public, shareholder and regulatory acceptance. The existing suite of national and international standards is required to support the emerging nuclear renaissance. However as noted above under Pacific Nuclear Council (PNC), Manufacturing Design Evaluation Program (MDEP) and SMiRT discussions, the time has come now for the codes and standards writing bodies and the industry to take the next step to examine the relevance of existing suite in view of current needs and challenges. This review must account for the changing global environment including global supply chain and regulatory framework, resources, deregulation, free trade, and industry need for competitiveness and performance excellence. The Task Group (TG) has made limited progress in this review period as no additional information on the listing of codes and standards have been received from the members. However, TG Chair has been successful in obtaining considerable interest from some additional individuals from the member countries. It is important that PNC management seek additional participation from the member countries and asks for their active engagement in the Working Group (WG) TG activities to achieve its mandate and deliverables. The harmonization of codes and standards is a key area for the emerging nuclear renaissance and as noted by a number of international organizations (refer to MDEP action noted above) that these tasks can not be completed unless we have the right level of resources and

Accounting quality and the adoption of IASB standards: portuguese evidence

Directory of Open Access Journals (Sweden)

Ana Isabel Morais

2008-12-01

Full Text Available Through rule 1606/2002 by the European Commission, Portuguese listed firms were required to adopt IASB standards in the preparation and presentation of consolidated accounts for the periods beginning on or after 2005. IASB standards are developed in environments where accounting practices are especially directed at the private sector, reporting rules are largely unaffected by taxation requirements and capital is traditionally raised in public markets. However, in Portugal, financial reporting is closely related to tax reporting and banks play a key role in providing finance and inside access to information. We investigate whether adopting IASB standards is associated with higher earnings quality and higher value relevance. We compare the earnings quality and value relevance of accounting data of 34 Portuguese listed firms before (1995-2004 and after (2004-2005 the adoption of IASB standards. We find that firms, during the period when they adopt IASB standards, report less smooth earnings than those firms in periods when they adopted national accounting standards, which seems to suggest an improvement in earnings quality. However, we also find that the value relevance of accounting information decreases with the adoption of IASB standards.

Annual Financial Statements � the Final Products of Accounting

OpenAIRE

Genu Alexandru Caruntu; Gheorgheo Holt

2016-01-01

Being a tool and a first class social stake in decision making, accounting language should be understood by all users in the national area, but also across national borders, which requires an internationalization of accounting language through standardization and harmonization. The expansion and multiplication of international economic relations in which commodity and capital markets are expanding at a rapid pace, ignoring national borders, due to globalization process, require that the accou...

Harmonic lasing in X-ray FELs

Energy Technology Data Exchange (ETDEWEB)

Schneidmiller, E.A.; Yurkov, M.V.

2012-05-15

Harmonic lasing in a free electron laser with a planar undulator (under the condition that the fundamental frequency is suppressed) might be a cheap and efficient way of extension of wavelength ranges of existing and planned X-ray FEL facilities. Contrary to nonlinear harmonic generation, harmonic lasing can provide much more intense, stable, and narrow-band FEL beam which is easier to handle due to the suppressed fundamental frequency. In this paper we perform a parametrization of the solution of the eigenvalue equation for lasing at odd harmonics, and present an explicit expression for FEL gain length, taking into account all essential effects. We propose and discuss methods for suppression of the fundamental harmonic. We also suggest a combined use of harmonic lasing and lasing at the retuned fundamental wavelength in order to reduce bandwidth and to increase brilliance of X-ray beam at saturation. Considering 3rd harmonic lasing as a practical example, we come to the conclusion that it is much more robust than usually thought, and can be widely used in the existing or planned X-ray FEL facilities. In particular, LCLS after a minor modification can lase to saturation at the 3rd harmonic up to the photon energy of 25-30 keV providing multi-gigawatt power level and narrow bandwidth. As for the European XFEL, harmonic lasing would allow to extend operating range (ultimately up to 100 keV), to reduce FEL bandwidth and to increase brilliance, to enable two-color operation for pump-probe experiments, and to provide more flexible operation at different electron energies. Similar improvements can be realized in other X-ray FEL facilities with gap-tunable undulators like FLASH II, SACLA, LCLS II, etc. Harmonic lasing can be an attractive option for compact X-ray FELs (driven by electron beams with a relatively low energy), allowing the use of the standard undulator technology instead of small-gap in-vacuum devices. Finally, in this paper we discover that in a part of the

Business and economic aspects of accounting standardization in Hungary

OpenAIRE

Jeno Beke

2010-01-01

The goal of this study is to describe and summarize how the accounting standards can promote business decisions and influence economic environment. The unified, standardized accounting information system will lead to new types of analysis and data, furthermore with the possible integration of new indicators from the business management of certain countries. The results of applied regression model support that the greater demand for more informative and conservative accounting earnings due to ...

48 CFR 52.230-1 - Cost Accounting Standards Notices and Certification.

Science.gov (United States)

2010-10-01

... 48 Federal Acquisition Regulations System 2 2010-10-01 2010-10-01 false Cost Accounting Standards... Provisions and Clauses 52.230-1 Cost Accounting Standards Notices and Certification. As prescribed in 30.201-3, insert the following provisions: Cost Accounting Standards Notices and Certification (OCT 2008...

Second-harmonic generation in shear wave beams with different polarizations

Science.gov (United States)

Spratt, Kyle S.; Ilinskii, Yurii A.; Zabolotskaya, Evgenia A.; Hamilton, Mark F.

2015-10-01

A coupled pair of nonlinear parabolic equations was derived by Zabolotskaya [1] that model the transverse components of the particle motion in a collimated shear wave beam propagating in an isotropic elastic solid. Like the KZK equation, the parabolic equation for shear wave beams accounts consistently for the leading order effects of diffraction, viscosity and nonlinearity. The nonlinearity includes a cubic nonlinear term that is equivalent to that present in plane shear waves, as well as a quadratic nonlinear term that is unique to diffracting beams. The work by Wochner et al. [2] considered shear wave beams with translational polarizations (linear, circular and elliptical), wherein second-order nonlinear effects vanish and the leading order nonlinear effect is third-harmonic generation by the cubic nonlinearity. The purpose of the current work is to investigate the quadratic nonlinear term present in the parabolic equation for shear wave beams by considering second-harmonic generation in Gaussian beams as a second-order nonlinear effect using standard perturbation theory. In order for second-order nonlinear effects to be present, a broader class of source polarizations must be considered that includes not only the familiar translational polarizations, but also polarizations accounting for stretching, shearing and rotation of the source plane. It is found that the polarization of the second harmonic generated by the quadratic nonlinearity is not necessarily the same as the polarization of the source-frequency beam, and we are able to derive a general analytic solution for second-harmonic generation from a Gaussian source condition that gives explicitly the relationship between the polarization of the source-frequency beam and the polarization of the second harmonic.

Second-harmonic generation in shear wave beams with different polarizations

Energy Technology Data Exchange (ETDEWEB)

Spratt, Kyle S., E-mail: sprattkyle@gmail.com; Ilinskii, Yurii A.; Zabolotskaya, Evgenia A.; Hamilton, Mark F. [Applied Research Laboratories, The University of Texas at Austin, P. O. Box 8029, Austin, Texas 78713–8029, US (United States)

2015-10-28

A coupled pair of nonlinear parabolic equations was derived by Zabolotskaya [1] that model the transverse components of the particle motion in a collimated shear wave beam propagating in an isotropic elastic solid. Like the KZK equation, the parabolic equation for shear wave beams accounts consistently for the leading order effects of diffraction, viscosity and nonlinearity. The nonlinearity includes a cubic nonlinear term that is equivalent to that present in plane shear waves, as well as a quadratic nonlinear term that is unique to diffracting beams. The work by Wochner et al. [2] considered shear wave beams with translational polarizations (linear, circular and elliptical), wherein second-order nonlinear effects vanish and the leading order nonlinear effect is third-harmonic generation by the cubic nonlinearity. The purpose of the current work is to investigate the quadratic nonlinear term present in the parabolic equation for shear wave beams by considering second-harmonic generation in Gaussian beams as a second-order nonlinear effect using standard perturbation theory. In order for second-order nonlinear effects to be present, a broader class of source polarizations must be considered that includes not only the familiar translational polarizations, but also polarizations accounting for stretching, shearing and rotation of the source plane. It is found that the polarization of the second harmonic generated by the quadratic nonlinearity is not necessarily the same as the polarization of the source-frequency beam, and we are able to derive a general analytic solution for second-harmonic generation from a Gaussian source condition that gives explicitly the relationship between the polarization of the source-frequency beam and the polarization of the second harmonic.

Second-harmonic generation in shear wave beams with different polarizations

International Nuclear Information System (INIS)

Spratt, Kyle S.; Ilinskii, Yurii A.; Zabolotskaya, Evgenia A.; Hamilton, Mark F.

2015-01-01

A coupled pair of nonlinear parabolic equations was derived by Zabolotskaya [1] that model the transverse components of the particle motion in a collimated shear wave beam propagating in an isotropic elastic solid. Like the KZK equation, the parabolic equation for shear wave beams accounts consistently for the leading order effects of diffraction, viscosity and nonlinearity. The nonlinearity includes a cubic nonlinear term that is equivalent to that present in plane shear waves, as well as a quadratic nonlinear term that is unique to diffracting beams. The work by Wochner et al. [2] considered shear wave beams with translational polarizations (linear, circular and elliptical), wherein second-order nonlinear effects vanish and the leading order nonlinear effect is third-harmonic generation by the cubic nonlinearity. The purpose of the current work is to investigate the quadratic nonlinear term present in the parabolic equation for shear wave beams by considering second-harmonic generation in Gaussian beams as a second-order nonlinear effect using standard perturbation theory. In order for second-order nonlinear effects to be present, a broader class of source polarizations must be considered that includes not only the familiar translational polarizations, but also polarizations accounting for stretching, shearing and rotation of the source plane. It is found that the polarization of the second harmonic generated by the quadratic nonlinearity is not necessarily the same as the polarization of the source-frequency beam, and we are able to derive a general analytic solution for second-harmonic generation from a Gaussian source condition that gives explicitly the relationship between the polarization of the source-frequency beam and the polarization of the second harmonic

CONSIDERATIONS ON THE IMPACT OF CONVERGENCE ON THE ACCOUNTING COMMUNICATION PROCESS OF WITHIN THE ORGANIZATION

OpenAIRE

Maria SANDU; Rodica BADIŢĂ

2011-01-01

In the context of the phenomenon of international harmonization and standardization of accounting, financial and accounting information quality has improved significantly in recent years. General societal development, modernization and restructuring of the economy lead to demand amplification and diversification of financial accounting information. Optimizing the management of scarce resources require an accounting of expenditures and a further reduction in profit ...

Second-harmonic generation in second-harmonic fiber Bragg gratings.

Science.gov (United States)

Steel, M J; de Sterke, C M

1996-06-20

We consider the production of second-harmonic light in gratings resonant with the generated field, through a Green's function approach. We recover some standard results and obtain new limits for the uniform grating case. With the extension to nonuniform gratings, we find the Green's function for the second harmonic in a grating with an arbitrary phase shift at some point. We then obtain closed form approximate expressions for the generated light for phase shifts close to π/2 and at the center of the grating. Finally, comparing the uniform and phase-shifted gratings with homogeneous materials, we discuss the enhancement in generated light and the bandwidth over which it occurs, and the consequences for second-harmonic generation in optical fiber Bragg gratings.

Harmonisation efforts in the field of accounting of public sector

Directory of Open Access Journals (Sweden)

Milena Otavová

2011-01-01

Full Text Available Increasing requirements for financial reporting of public sector led to a need to create a system that would provide relevant and reliable information for management of accounting entities of public sector and also to increase the quality of accounting and financial statements of public institutions. The International Public Sector Accounting Standards Board (IPSASB is therefore creating high-quality financial reporting standards for public sector (IPSAS. Paper points out the ongoing reform of accounting in the field of public finances in the Czech Republic, where there are substantial changes in accounting rules and it also introduces new accounting methods. Regarding the fact that accounting of public sector is nowadays accounting system perhaps with the greatest potential of development, paper highlights the differences in financial reporting in accordance with Czech legislation and IPSAS system. It tries to catch the essential differences that arise from the financial legislation, the accounting basis and also from the content of financial statements. The paper also indicates the difference between Czech Accounting Standards for selected accounting entities that maintain accounts in accordance with Decree No. 410/2009 Coll. and International Public Sector Accounting Standards (IPSAS. There is also recommended approach to the creation of national standards with regard to international harmonization.

Harmonization of renewable electricity feed-in laws in the European Union

International Nuclear Information System (INIS)

Munoz, Miquel; David Tabara, J.; Oschmann, Volker

2007-01-01

This paper focuses on the harmonization of feed-in laws in the European Union as a support mechanism for the promotion of renewable electricity. In particular, it proposes a methodology for harmonization based on a feed-in law with a modular and transparent premium for renewable electricity producers. This premium considers technology costs, some grid services, political incentives and national priorities. The proposed approach includes flexibility mechanisms to update and revise premiums, to avoid windfall profits for producers, and to share technology innovation benefits with electricity consumers while maintaining incentives for innovation. Our approach is based on the review of the main features of the German and Spanish feed-in laws, and takes into account other necessary considerations for harmonization, such as grid access, funding, definitions and standards, ownership of rights derived from renewables, and exceptions for small non-commercial producers and energy-intensive industries. (author)

The reform of accounting standards and audit pricing

Directory of Open Access Journals (Sweden)

Kai Zhu

2012-06-01

Full Text Available This paper focuses on the reform of accounting standards in China in 2007 and investigates its impact on equilibrium pricing in the audit market. We find that the concentration of the audit market and the probability of issuing modified audit opinions do not significantly change, but that audit fees increase significantly after the adoption of the new accounting standards in China. Deeper analysis suggests that (1 the implementation of the new IFRS-based Chinese Accounting Standards (CASs has increased the market risk faced by listed firms and thus auditors’ expected audit risk, causing an increase in audit fees, and (2 the degree of the increase in audit fees is positively related to the adjusted difference between net income according to the old CAS before 2007 and the new CAS after 2007. We thus conclude that the reform has had a significant impact on audit pricing in China.

THE SPECIFIC ACCOUNTING TREATMENTS REGARDING STOCKS

Directory of Open Access Journals (Sweden)

PALIU – POPA LUCIA

2014-10-01

Full Text Available The process of harmonization and convergence of IFRS – U.S. GAAP represents a significant advance in the approach of internationally recognized accounting referential frames, context where the accounting system in our country – undergoing internationalization and Europeanization – also experiences the assimilation of harmonization and convergence products between the two accounting standardizations worldwide. Looking from this perspective, we can say that no nation has the right to be considered superior in accounting, as several steps need to be taken in different countries in order to reach a level of compliance on a global scale – desirable. Because companies have expanded their boundaries and tus increasing the importance of managerial communication and the increasingly deeper globalization of capital markets requires and imposes the global use of a single accounting language, we deemed it useful to conduct a study regarding the main differences between the national accounting regulations and the provisions of the international reference frame on stocks, as the users of information from the financial statements seek to evaluate the profitability of the company in general, but also in terms of its risk of illiquidity, as stocks are an important component of an entity's assets. In this respect, we will address the stocks in terms of the main differences between the national accounting regulations, the provisions of the international reference frame, and the economic and financial indicators – expression of different accounting treatments.

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.

Illinois Occupational Skill Standards: Accounting Services Cluster.

Science.gov (United States)

Illinois Occupational Skill Standards and Credentialing Council, Carbondale.

These Illinois skill standards for the accounting services cluster are intended to serve as a guide to workforce preparation program providers as they define content for their programs and to employers as they establish the skills and standards necessary for job acquisition. They could also serve as a mechanism for communication among education,…

Harmonic supergraphs. Green functions

International Nuclear Information System (INIS)

Galperin, A.; Ivanov, E.; Gievetsky, V.; Sokatchev, E.

1985-01-01

The quantization procedure in the harmonic superspace approach is worked out. Harmonic distributions are introduced and are used to construct the analytic superspace delta-functions and the Green functions for the hypermultiplet and the N=2 Yang-Mills superfields. The gauge fixing is described and the relevant Faddeev-Popov ghosts are defined. The corresponding BRST transformations are found. The harmonic superspace quantization of the N=2 gauge theory turns out to be rather simple and has many parallels with that for the standard (N=0) Yang-Mills theory. In particular, no ghosts-forghosts are needed

Accounting for Inventories as Service Producing Cost in Hospitals In According To Turkish Accounting Standard-2

Directory of Open Access Journals (Sweden)

Seyhan Çil Koçyiğit

2011-03-01

Full Text Available As known, service is an intangible concept. This prevents services to be stored and makes them impossible to be used in another time in the future. Thus, it is a matter of discussion to suppose the services (which occur in the hospitals as an intangible concept as inventory. There are some differences between Turkish uniform accounting system and Turkish accounting standards in stockpiling the service producing costs in hospitals. In this study, especially Turkish Accounting Standard-2 Inventories is considered regarding service inventories in order to emphasise the differences and guiding to apply this standard towards hospitals is aimed. Furthermore, a sample is issued in booking the service inventories in hospitals by using financials of Acıbadem Health Services CO. as the unique hospital written in İstanbul Stock Exchange. At the end of the study, more truthful results has been inspected by applying Turkish Accounting Standard-2 instead of current application by compliying with the matching principle as well.

77 FR 69441 - Federal Acquisition Regulation; Information Collection; Cost Accounting Standards Administration

Science.gov (United States)

2012-11-19

...; Information Collection; Cost Accounting Standards Administration AGENCY: Department of Defense (DOD), General... collection requirement concerning cost accounting standards administration. Public comments are particularly... Information Collection 9000- 0129, Cost Accounting Standards Administration by any of the following methods...

Globalisation of accounting standards and competitive posture of Indian companies

Directory of Open Access Journals (Sweden)

Monica Singhania

2011-01-01

Full Text Available Unification of the global financial reporting system is essential to enable comparability of financial statements at the international level in post crisis competitive environment. IFRSs are increasingly gaining acceptance as global accounting standards. With European Union adopting the IFRS in 2005, as on date over 116 countries have already either converged their accounting standards with IFRS or adopted IFRS as such and many more are in the process. Countries refusing IFRS are likely to be viewed as more risky by the international investors thereby affecting the inflow of capital to such countries. In India, the Institute of Chartered Accountants of India (ICAI the apex body dealing with accounting standards has declared the roadmap of IFRS convergence in a phased manner from April 1, 2011. Our paper highlights the status of Indian accounting standards converging to IFRS as of now. In addition, a full fledged theoretical framework is developed showcasing, the convergence timeline, the major differences in the treatment of select items under these two alternative accounting environments, exact stage at which the Indian accounting standards are today in view of the announced convergence to IFRS and the legal and regulatory issues in converging to IFRS in India. We investigate the case of 150 odd firms and show the impact of convergence on financial ratios and the related valuation concerns. Finally, we indicate the strategic implications of IFRS adoption to Indian companies.

CONSIDERATIONS ON THE IMPACT OF CONVERGENCE ON THE ACCOUNTING COMMUNICATION PROCESS OF WITHIN THE ORGANIZATION

Directory of Open Access Journals (Sweden)

Maria SANDU

2011-09-01

Full Text Available In the context of the phenomenon of international harmonization and standardization of accounting, financial and accounting information quality has improved significantly in recent years. General societal development, modernization and restructuring of the economy lead to demand amplification and diversification of financial accounting information. Optimizing the management of scarce resources require an accounting of expenditures and a further reduction in profit maximization. To improve accounting and financial disclosure, transparency and creating a healthy business environment and credible way the efforts are global. Since 2002, the EU is trying to align with European standards of accounting to International Financial Reporting Standards (IFRS and also use a single language in the conduct of business by finding a point of convergence between European and United States accounts.

77 FR 33735 - Notice of Issuance of Statement of Federal Financial Accounting Standard 43

Science.gov (United States)

2012-06-07

... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Issuance of Statement of Federal Financial Accounting Standard 43 AGENCY: Federal Accounting Standards Advisory Board. ACTION: Notice. Board Action... Accounting Standards Advisory Board (FASAB) has issued Statement of Federal Financial Accounting Standard 43...

78 FR 2673 - Notice of Issuance of Statement of Federal Financial Accounting Standards 44

Science.gov (United States)

2013-01-14

... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Issuance of Statement of Federal Financial Accounting Standards 44 AGENCY: Federal Accounting Standards Advisory Board. ACTION: Notice. Board Action... Accounting Standards Advisory Board (FASAB) has issued Statement of Federal Financial Accounting Standard 44...

Harmonic currents circulation in electrical networks simulation and analysis

Energy Technology Data Exchange (ETDEWEB)

Em-Mamlouk, W.M. [MEP, Cairo (Egypt); El-Sharkawy, M.A. [Shams Univ., Cairo (Egypt). Dept. of Electrical Power and Machines; Mostafa, H.E. [Jazan Univ., Jazan (Saudi Arabia). Electrical Dept.

2009-07-01

A detailed harmonic flow analysis for a 13-bus balanced industrial distribution system was presented. The aim of the study was to determine the influence of harmonic sources in various branches of the system on voltage and current waveforms before disruptions to the utility supply system occurred. The current harmonic contents of an adjustable speed drive (ASD) were studied under various loading conditions. The test system was simulated using a standard study test system. Harmonic effects from multiple sources were investigated, and voltage distortion on the different buses was monitored. The study demonstrated that while the harmonic loads circulated harmonic currents in all system branches, no harmonic source was directly connected to the system buses. Many of the investigated cases exceeded allowable voltage total harmonic distortion and or current total harmonic distortion standards set by the Institute of Electrical and Electronic Engineers (IEEE). It was concluded that active harmonic filters should be used to prevent the effects of harmonic current circulation at different buses on neighbouring loads within a system. 8 refs., 11 tabs., 15 figs.

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.

The update of the accounting procedures in Agricultural Cooperatives.

Directory of Open Access Journals (Sweden)

Rafael Enrique Viña Echevarría

2014-06-01

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

77 FR 27550 - Federal Acquisition Regulation; Revision of Cost Accounting Standards Threshold

Science.gov (United States)

2012-05-10

...] RIN 9000-AM25 Federal Acquisition Regulation; Revision of Cost Accounting Standards Threshold AGENCY... Federal Acquisition Regulation (FAR) to revise the threshold for applicability of cost accounting standards in order to implement a recent rule of the Cost Accounting Standards Board and statutory...

Compatibility of the IFRS for Small and Medium-sized Entities and the new EU-Accounting Directive

Directory of Open Access Journals (Sweden)

Gerrit Kaufhold

2015-01-01

Full Text Available The new EU-Accounting Directive of 26 June 2013 (DIRECTIVE 2013/34/EU has the intention to harmonize the accounting and financial reporting of enterprises in the European Union. “Think small first” is the central principle in the new EU-Accounting Directive and the new regulations have to be adopted in the laws of European member states by 20 July 2015. The International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs was published in 2009 by the International Accounting Standards Board (IASB. The IASB intended to create simplified international financial reporting standards for the special needs of smaller and medium-sized enterprise. The IASB completed in May 2015 a comprehensive review of the IFRS for SMEs and made amendments to the Standard. The revised version of the IFRS for SMEs will be issued in the last quarter of 2015. The aim of the paper is to analyze the compatibility of the IFRS for SMEs and the new EU- Accounting Directive and the problems in connection with the harmonization of the European accounting legislation especially in Germany. Based on the results of the research most of the former incompatibilities could be removed, but the remaining complexity of the IFRS for SMEs and the lack of an option for the member states to adopt the IFRS for SMEs as an accounting and reporting standard besides or instead their local accounting principles will prevent the wide use of the IFRS for SMEs in Germany and in other member states of the European Union.

48 CFR 970.5232-5 - Liability with respect to cost accounting standards.

Science.gov (United States)

2010-10-01

... cost accounting standards. 970.5232-5 Section 970.5232-5 Federal Acquisition Regulations System... cost accounting standards. As prescribed in 970.3270(a)(5), insert the following clause: Liability With Respect to Cost Accounting Standards (DEC 2000) (a) The Contractor is not liable to the Government for...

The role of investor protection in corporate governance and accounting harmonization: Cross-country analysis in Asia

Directory of Open Access Journals (Sweden)

Ratna Wardhani

2015-08-01

Full Text Available The purpose of this research is to analyze the effect of law system for investor protection on implementation of corporate governance at company level and degree of convergence of local accounting standards to IFRS (International Financial Reporting Standards. The result shows that investor protection has positive effect on implementation of corporate governance and degree of convergence of local standard to IFRS. The evidence is consistent with the argument that firm can establish law environment well for their own, but the quality of corporate investor protection via implementation of corporate governance mechanisms will depend on efficiency of judicial system of the country where the firm operates; and the quality of accounting standard in one country is a signal of country’s commitment to investor protection in order to provide good protection for its investor; a country will tend to adopt higher quality of accounting standard to ensure financial reporting transparency. This indicates that investor protection can be the key to the quality of other governance mechanisms, both at institutional level such as accounting standards, and also at firm level such as corporate governance implementation.

Closing the GAAP Gap--The National Accounting Standards Struggle.

Science.gov (United States)

Garner, C. William

1994-01-01

By 1992, all states had adopted the Governmental Accounting Standards Board's (GASB) Generally Accepted Accounting Practices (GAAP). However, not all governments had implemented them by that date. Points out the advantages and weaknesses of GAAP. Concludes that the uniformity in accounting rules give greater assurance that the information…

Cultural impact on the harmonisation of Russian Accounting Standards with the International Financial Reporting Standards: A practitioner's perspective

OpenAIRE

Combs, A; Samy, M; Myachina, A

2013-01-01

Purpose\\ud – The purpose of this paper is to explore cultural impact on the harmonisation of Russian Accounting Standards with International Financial Reporting Standards (IFRS).\\ud \\ud Design/methodology/approach\\ud – A theoretical review established that differences still exist between the two sets of accounting standards. For decades, Russia was a socialist state of planned economy. Accounting was a tool of centralised control, and accountants had a job of gathering information for statist...

Teaching Undergraduate Accounting Majors How to Interpret the Accounting Standards Codification: An Alternative to Research Cases

Science.gov (United States)

Toerner, Michael C.; Swindle, C. Bruce; Burckel, Daryl V.

2014-01-01

Professional accountants regularly search the FASB'S Accounting Standards Codification to find answers to financial accounting questions. Accounting educators know this and frequently use research cases in an attempt to help students begin developing this ability. But many students struggle with these cases because they have not been taught how to…

The Nigerian Statements of Accounting Standards and Ribh (Profit ...

African Journals Online (AJOL)

The Nigerian Statements of Accounting Standards and Ribh (Profit) in an ... the years on Islamic finance and interest-based economic-system has been concerned ... However, Islamic accounting uses both historical cost concept and current ...

77 FR 26278 - Notice of Issuance of Statement of Federal Financial Accounting Standard 42

Science.gov (United States)

2012-05-03

... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Issuance of Statement of Federal Financial... Accounting Standards Advisory Board (FASAB) has issued Statement of Federal Financial Accounting Standard 42, Deferred Maintenance and Repairs, Amending Statements of Federal Financial Accounting Standards 6, 14, 29...

FASB (Financial Accounting Standards Board) issues new accounting rules for debt and equity securities.

Science.gov (United States)

Reinstein, A; Bayou, M E

1994-10-01

The Financial Accounting Standards Board (FASB) recently issued a new statement that requires all companies to change their methods of accounting for debt and equity securities. Rather than allowing organizations to use a historical cost approach in accounting for such financial instruments, FASB Statement No. 115 requires organizations to adopt a market value approach. The provisions of this statement will affect significantly organizations in the healthcare industry that have large investment portfolios.

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

Science.gov (United States)

2010-10-01

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

Is the Birth of New "Display" Standards the Death of Fund Accounting?

Science.gov (United States)

Gallo, Robert P.

1994-01-01

Implementation of new college and university accounting standards for financial statements do not change the need for institutional accountability and, therefore, for fund accounting. The new standards will, however, change the level and appearance of external reporting. (MSE)

Bi-harmonic cantilever design for improved measurement sensitivity in tapping-mode atomic force microscopy

Energy Technology Data Exchange (ETDEWEB)

Loganathan, Muthukumaran; Bristow, Douglas A., E-mail: dbristow@mst.edu [Department of Mechanical and Aerospace Engineering, Missouri University of Science and Technology, Rolla, Missouri 65401 (United States)

2014-04-15

This paper presents a method and cantilever design for improving the mechanical measurement sensitivity in the atomic force microscopy (AFM) tapping mode. The method uses two harmonics in the drive signal to generate a bi-harmonic tapping trajectory. Mathematical analysis demonstrates that the wide-valley bi-harmonic tapping trajectory is as much as 70% more sensitive to changes in the sample topography than the standard single-harmonic trajectory typically used. Although standard AFM cantilevers can be driven in the bi-harmonic tapping trajectory, they require large forcing at the second harmonic. A design is presented for a bi-harmonic cantilever that has a second resonant mode at twice its first resonant mode, thereby capable of generating bi-harmonic trajectories with small forcing signals. Bi-harmonic cantilevers are fabricated by milling a small cantilever on the interior of a standard cantilever probe using a focused ion beam. Bi-harmonic drive signals are derived for standard cantilevers and bi-harmonic cantilevers. Experimental results demonstrate better than 30% improvement in measurement sensitivity using the bi-harmonic cantilever. Images obtained through bi-harmonic tapping exhibit improved sharpness and surface tracking, especially at high scan speeds and low force fields.

Bi-harmonic cantilever design for improved measurement sensitivity in tapping-mode atomic force microscopy.

Science.gov (United States)

Loganathan, Muthukumaran; Bristow, Douglas A

2014-04-01

This paper presents a method and cantilever design for improving the mechanical measurement sensitivity in the atomic force microscopy (AFM) tapping mode. The method uses two harmonics in the drive signal to generate a bi-harmonic tapping trajectory. Mathematical analysis demonstrates that the wide-valley bi-harmonic tapping trajectory is as much as 70% more sensitive to changes in the sample topography than the standard single-harmonic trajectory typically used. Although standard AFM cantilevers can be driven in the bi-harmonic tapping trajectory, they require large forcing at the second harmonic. A design is presented for a bi-harmonic cantilever that has a second resonant mode at twice its first resonant mode, thereby capable of generating bi-harmonic trajectories with small forcing signals. Bi-harmonic cantilevers are fabricated by milling a small cantilever on the interior of a standard cantilever probe using a focused ion beam. Bi-harmonic drive signals are derived for standard cantilevers and bi-harmonic cantilevers. Experimental results demonstrate better than 30% improvement in measurement sensitivity using the bi-harmonic cantilever. Images obtained through bi-harmonic tapping exhibit improved sharpness and surface tracking, especially at high scan speeds and low force fields.

Unintended consequences of changing accounting standards: the case of fair value accounting and mandatory dividends

NARCIS (Netherlands)

Goncharov, I.; van Triest, S.

2014-01-01

A growing body of literature investigates the interaction of changes in accounting standards with institutions such as investor protection laws and corporate governance mechanisms. We examine the unintended consequences of fair value accounting in determining mandated preferred dividends. We study

Harmonic lasing in x-ray free electron lasers

Directory of Open Access Journals (Sweden)

E. A. Schneidmiller

2012-08-01

Full Text Available Harmonic lasing in a free electron laser with a planar undulator (under the condition that the fundamental frequency is suppressed might be a cheap and efficient way of extension of wavelength ranges of existing and planned x-ray free electron laser (FEL facilities. Contrary to nonlinear harmonic generation, harmonic lasing can provide much more intense, stable, and narrow-band FEL beam which is easier to handle due to the suppressed fundamental frequency. In this paper we perform a parametrization of the solution of the eigenvalue equation for lasing at odd harmonics, and present an explicit expression for FEL gain length, taking into account all essential effects. We propose and discuss methods for suppression of the fundamental harmonic. We also suggest a combined use of harmonic lasing and lasing at the retuned fundamental wavelength in order to reduce bandwidth and to increase brilliance of x-ray beam at saturation. Considering 3rd harmonic lasing as a practical example, we come to the conclusion that it is much more robust than usually thought, and can be widely used in the existing or planned x-ray FEL (XFEL facilities. In particular, Linac Coherent Light Source (LCLS after a minor modification can lase to saturation at the 3rd harmonic up to the photon energy of 25–30 keV providing multigigawatt power level and narrow bandwidth. As for the European XFEL, harmonic lasing would allow one to extend operating range (ultimately up to 100 keV, to reduce FEL bandwidth and to increase brilliance, to enable two-color operation for pump-probe experiments, and to provide more flexible operation at different electron energies. Similar improvements can be realized in other x-ray FEL facilities with gap-tunable undulators like FLASH II, SACLA, LCLS II, etc. Harmonic lasing can be an attractive option for compact x-ray FELs (driven by electron beams with a relatively low energy, allowing the use of the standard undulator technology instead of

EUROPEAN HARMONIZATION OF CONSOLIDATED FINANCIAL STATEMENTS REGULATIONS?

Directory of Open Access Journals (Sweden)

Cirstea Andreea

2012-07-01

Full Text Available The purpose of this paper is to analyze the degree of formal accounting harmonization within the European Union with respect to the EC Regulation No. 1606/2002 adopted by the European Parliament and European Council on the 19th of July 2002, which regulates the application of IAS/IFRS regarding the financial reporting of listed European companies. The conclusions of the paper were drawn after the completion of a thorough analysis performed by using correlation and/ or association coefficients, namely: the Jaccard’s Correlation Coefficients, Rogers and Tanimoto Coefficient, Lance and Williams Coefficient and Binary Euclidian Distance Coefficient. The results lead us to conclude that although our first hypothesis is verified, the degree of harmonization between the accounting systems of EU Member States could be truly quantified only through an analysis of the material accounting harmonization, more precisely by analyzing the way the companies put into practice the requirements imposed through the EC Regulation No. 1606/2002.

Explaining  the choice of accounting standards in municipal corporations

OpenAIRE

Collin, Sven-Olof; Tagesson, Torbjörn; Andersson, Anette; Cato, Josefine; Hansson, Karin

2004-01-01

Positive  accounting  theory  (PAT)  tries  to  explain  corporations’  choices  of accounting standards. Empirical research in this field has been focused on the choices  made by large, listed corporations. We challenge this grounding through extending the empirical domain by testing PAT on Swedish municipal corporations. In  order to be able to explain the choice of accounting standards in municipal corporations, PAT has to be complemented by institutional factors that can consider the   fo...

MULTIVARIATE ACCOUNTING IN INTERNATIONAL FINANCIAL REPORTING STANDARDS

Directory of Open Access Journals (Sweden)

V. V. IEVDOKYMOV

2017-03-01

Full Text Available The necessity of the research on the basis of the positivist model of scientific knowledge is proved. The value of the conceptual framework in the process of bookkeeping selection is analyzed. The differences of the accounting selection adjustment procedure in US GAAP and IFRS are considered. The role and importance of the qualitative characteristics of financial reporting in the implementation of accounting selection are substantiated. The structure of the qualitative characteristics of financial reporting and their limitations under the Conceptual Framework for the preparation and presentation of financial statements are examined. The correlation between the accounting rules and alternatives adopted in US GAAP and IAS / IFRS is analyzed. The necessity to discuss the issue of the feasibility of «rule-oriented» or «principle-oriented» accounting model in the context of multivariate concept is studied. The authors prove the necessity of the application of institutional theory to solve the problems of accounting opportunism that arises when using the concept of multivariate accounting in International Financial Reporting Standards.

Social Accountability 8000 standard as a contemporary challenge in HR management

Directory of Open Access Journals (Sweden)

Agnieszka Michalak

2015-12-01

Full Text Available This study is aimed at presenting the requirements of the Social Accountability 8000 standard as the only certifiable standard in the corporate accountability area. Standard implementation is a significant challenge for many entities. This article discusses the areas where SA8000 implementation is most difficult and offers some practical tips, useful for further standard  implementation. Workplace relations and care about the business ethics should be the foundation of any responsible business operations.

Harmonic reduction by using single-tuned passive filter in plastic processing industry

Science.gov (United States)

Fahmi, M. I.; Baafai, U.; Hazmi, A.; Nasution, T. H.

2018-02-01

The using of non-linear loads generated by industrial machines may result inconsistent harmonics that do not reach the IEEE 519 - 1992 standards. This study discusses the use of single-tuned passive filters in reducing harmonics in the plastics processing industry. The system modeling using matlab / simulink simulation resulted in total harmonic distortion (THD) of 15.55%, can be reduced to 4.77% harmonics in accordance with IEEE 519 - 1992 standards. From the simulation results also seen that single-tuned passive filter can reduce the harmonics of the current 82.23% harmonic that wants to be reduced and also can reduce other orders harmonics between 7% to 8%.

Taming creative accounting via international financial reporting standards: The Nigerian scenario

Directory of Open Access Journals (Sweden)

Godsday Edesiri Okoro

2017-12-01

Full Text Available Creative accounting has remained a contentious issue, raising series of arguments in the accounting literature. These arguments are premised on twofold: positive creative accounting (ethical and negative creative accounting (unethical. Positive creative accounting is grounded on ‘fair’ accounting practices while negative creative accounting is built on ‘inappropriate’ accounting practices that may be mendacious to users of accounting numbers. Creative accounting is a way of ethically assisting firms out of the compass of crashing out of business but rather it has been seen as an instrument of destruction. However, this paper examined international financial reporting standards (IFRSs as a way of taming creative accounting as well as factors that trigger unethical accounting practices in Nigeria. The paper utilized structured questionnaires administered to 120 professionals (auditors, investors, stockbrokers. The Pearson Product Moment Correlation statistical tool was used in analyzing the field data. Based on the analysis, we found that IFRSs can be used to tame creative accounting. This implies that IFRSs moderate excessive unethical accounting practices. We found that one of the most significant factors triggering negative creative accounting is ‘conflict of interest’. On the basis of the findings, we recommended that ethical standards by the accounting profession should be properly aligned to suit the present business environment and sustained so as to checkmate excessive use of creative accounting. Also, IFRSs should be fully implemented by all corporate firms as well as more ethical standards that may guide management on creative accounting should be made available by regulatory framework of accounting so as to guide its use without it being detrimental to stakeholders.

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

Science.gov (United States)

2013-07-08

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

Harmonic Instability Analysis of Single-Phase Grid Connected Converter using Harmonic State Space (HSS) modeling method

DEFF Research Database (Denmark)

Kwon, Jun Bum; Wang, Xiongfei; Bak, Claus Leth

2015-01-01

The increasing number of renewable energy sources at the distribution grid is becoming a major issue for utility companies, since the grid connected converters are operating at different operating points due to the probabilistic characteristics of renewable energy. Besides, typically, the harmonics...... proposes a new model of a single phase grid connected renewable energy source using the Harmonic State Space modeling approach, which is able to identify such problems and the model can be extended to be applied in the multiple connected converter analysis. The modeling results show the different harmonic...... and impedance from other renewable energy sources are not taken carefully into account in the installation and design. However, this may bring an unknown harmonic instability into the multiple power sourced system and also make the analysis difficult due to the complexity of the grid network. This paper...

ACCOUNTABILITY INFLUENCE, TECHNICAL DIFFICULTY AND MEASUREMENT DIFFICULTY TOWARDS THE IMPLEMENTATION OF INDONESIAN STANDARD STATEMENT OF FINANCIAL ACCOUNTING (PSAK) NO. 27 (REVISED 1998) ABOUT COOPERATIVES ACCOUNTING IN EAST JAVA

OpenAIRE

., Sutarto; ., Isnalita; ., Habiburrochman

2008-01-01

Financial report is a tool for business entity to deliver information to stakeholders. Thedifference of user’s interests causes that the financial report needs to be audited by theindependent auditor, to make sure fairness and conform with accounting standard. Thecooperatives managers must conduct the rule stated in accounting standard. Thus, thatthe Accountability, Technical Difficulty, Measurement Difficulty are the basic to realizethe implementation of cooperative accounting standard. The ...

Accountability Influence, Technical Difficulty and Measurement Difficulty Towards the Implementation of Indonesian Standard Statement of Financial Accounting (PSAK) No. 27 (Revised 1998) About Cooperatives Accounting in East Java

OpenAIRE

Habiburrahman, Sutarto Isnalita

2008-01-01

Financial report is a tool for business entity to deliver information to stakeholders. Thedifference of user's interests causes that the financial report needs to be audited by theindependent auditor, to make sure fairness and conform with accounting standard. Thecooperatives managers must conduct the rule stated in accounting standard. Thus, thatthe Accountability, Technical Difficulty, Measurement Difficulty are the basic to realizethe implementation of cooperative accounting standard. The...

International Financial Reporting Standards Convergence and Quality of Accounting Information: Evidence from Indonesia

OpenAIRE

Yusrina, Hasyyati; Mukhtaruddin, Mukhtaruddin; Fuadah, Luk Luk; Sulong, Zunaidah

2017-01-01

The International Financial Reporting Standards (IFRS) initiated by International Accounting Standard Board (IASB) are principle-based standard that require extensive disclosure of financial statements and accounting information as compared to prior standard that is the Generally Accepted Accounting Principles (GAAP) to better reflect the overall quality of company’s performance. Therefore, the IFRS convergence is expected to improve the reliability of financial reporting by limiting opportun...

International Financial Reporting Standards And Accounting Education in Turkey: an Investigation On Accounting Academians’ Perceptions

OpenAIRE

DURER, Salih; AKBAŞ, Halil Emre; ZEYTİNOĞLU, Emin

2016-01-01

This study aims to examine the perceptions of accountingacademicians about incorporating International Financial ReportingStandards (IFRS) into the accounting education. Results of thestudy indicate that uncertainty in the implementation of IFRS isseen as the most challenging aspect of incorporating IFRS into theaccounting education and the most appropriate path that shouldbe followed in accounting education is to give equal weight to AccountingSystem Implementation General Communiqués, tax l...

48 CFR 52.230-5 - Cost Accounting Standards-Educational Institution.

Science.gov (United States)

2010-10-01

... 48 Federal Acquisition Regulations System 2 2010-10-01 2010-10-01 false Cost Accounting Standards... Clauses 52.230-5 Cost Accounting Standards—Educational Institution. As prescribed in 30.201-4(e), insert the following clause: Cost Accounting Standards—Educational Institution (OCT 2010) (a) Unless the...

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

Directory of Open Access Journals (Sweden)

Marinică DOBRIN

2010-06-01

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

Accounting quality and the adoption of IASB standards: portuguese evidence

OpenAIRE

Morais, Ana Isabel; Curto, José Dias

2008-01-01

Through rule 1606/2002 by the European Commission, Portuguese listed firms were required to adopt IASB standards in the preparation and presentation of consolidated accounts for the periods beginning on or after 2005. IASB standards are developed in environments where accounting practices are especially directed at the private sector, reporting rules are largely unaffected by taxation requirements and capital is traditionally raised in public markets. However, in Portugal, financial reporting...

Social Moderation, Assessment and Assuring Standards for Accounting Graduates

Science.gov (United States)

Watty, Kim; Freeman, Mark; Howieson, Bryan; Hancock, Phil; O'Connell, Brendan; de Lange, Paul; Abraham, Anne

2014-01-01

Evidencing student achievement of standards is a growing imperative worldwide. Key stakeholders (including current and prospective students, government, regulators and employers) want confidence that threshold learning standards in an accounting degree have been assured. Australia's new higher education regulatory environment requires that student…

Adoption of International Financial Accounting Reporting Standards ...

African Journals Online (AJOL)

This study examines the International Financial Accounting Reporting Standards adoption practices around the world and the way these practices are reflected in the financial statements of companies in different countries. It also examines the incentives/ motivations for the variations in the type of International Financial ...

Optical klystron and harmonic generation free electron laser

Directory of Open Access Journals (Sweden)

Qika Jia

2005-06-01

Full Text Available The optical field evolution of an optical klystron free electron laser is analytically described for both low gain and high gain cases. The harmonic optical klystron (HOK in which the second undulator is resonant on the higher harmonic of the first undulator is analyzed as a harmonic amplifier. The optical field evolution equation of the HOK is derived analytically for both the CHG mode (coherent harmonic generation, the quadratic gain regime and the HGHG mode (high gain harmonic generation, the exponential gain regime, the effects of energy spread, energy modulation, and dispersion in the whole process are taken into account. The linear theory is given and discussed for the HGHG mode. The analytical formula is given for the CHG mode.

Explaining the harmonic sequence paradox.

Science.gov (United States)

Schmidt, Ulrich; Zimper, Alexander

2012-05-01

According to the harmonic sequence paradox, an expected utility decision maker's willingness to pay for a gamble whose expected payoffs evolve according to the harmonic series is finite if and only if his marginal utility of additional income becomes zero for rather low payoff levels. Since the assumption of zero marginal utility is implausible for finite payoff levels, expected utility theory - as well as its standard generalizations such as cumulative prospect theory - are apparently unable to explain a finite willingness to pay. This paper presents first an experimental study of the harmonic sequence paradox. Additionally, it demonstrates that the theoretical argument of the harmonic sequence paradox only applies to time-patient decision makers, whereas the paradox is easily avoided if time-impatience is introduced. ©2011 The British Psychological Society.

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

Science.gov (United States)

2011-09-29

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

Globalisation of accounting standards and competitive posture of Indian companies

OpenAIRE

Monica Singhania; P. K. Gupta

2011-01-01

Unification of the global financial reporting system is essential to enable comparability of financial statements at the international level in post crisis competitive environment. IFRSs are increasingly gaining acceptance as global accounting standards. With European Union adopting the IFRS in 2005, as on date over 116 countries have already either converged their accounting standards with IFRS or adopted IFRS as such and many more are in the process. Countries refusing IFRS are likely to be...

Optimal Selective Harmonic Mitigation Technique on Variable DC Link Cascaded H-Bridge Converter to Meet Power Quality Standards

DEFF Research Database (Denmark)

Najjar, Mohammad; Moeini, Amirhossein; Dowlatabadi, Mohammadkazem Bakhshizadeh

2016-01-01

In this paper, the power quality standards such as IEC 61000-3-6, IEC 61000-2-12, EN 50160, and CIGRE WG 36-05 are fulfilled for single- and three-phase medium voltage applications by using Selective Harmonic Mitigation-PWM (SHM-PWM) in a Cascaded H-Bridge (CHB) converter. Furthermore, the ER G5/...

QUESTIONS TO REGULATORY FRAMEWORK ACCOUNTING AND FINANCIAL STATEMENTS UNDER IFRS

Directory of Open Access Journals (Sweden)

V. Shvets

2015-10-01

Full Text Available With the system approach in article analyzes the situation and problems of legal regulation and providing accounting and financial reporting in terms of standardization and harmonization of the principles of IFRS. The evaluation of the provisions and objectives of the strategy for reform of accounting and reporting rules and the requirements of European integration processes. Analyzed and determined the degree of influence of accounting and analytical science and education for the development and implementation of new approaches to the reform process and regulation of accounting, control and audit. critical analysis of the draft amendments to the existing regulations, current views on instytutsiynist accounting under uncertainty and systemic crisis outlined organizational problems and possible solutions to methodological council of accounting.

Accounting Education Approach in the Context of New Turkish Commercial Code and Turkish Accounting Standards

OpenAIRE

Cevdet Kızıl; Ayşe Tansel Çetin; Ahmed Bulunmaz

2014-01-01

The aim of this article is to investigate the impact of new Turkish commercial code and Turkish accounting standards on accounting education. This study takes advantage of the survey method for gathering information and running the research analysis. For this purpose, questionnaire forms are distributed to university students personally and via the internet.This paper includes significant research questions such as “Are accounting academicians informed and knowledgeable on new Turkish commerc...

DIVERSITY OF NATIONAL AND INTERNATIONAL ACCOUNTING PRACTICES: THE CASE OF INTANGIBLE ASSETS

Directory of Open Access Journals (Sweden)

Dragu Ioana-Maria

2010-07-01

Full Text Available Although seven years have passed since the Norwalk Agreement has been signed, the global accounting standards continue to represent a goal for IASB and FASB, being far from the stage of practical implementation. More than that, the financial crisis made things worse, as it contributes to the unfavourable conditions for the development of convergence process. But despite all these negative elements, FASB and IASB continue to collaborate in obtaining a single set from the two distinct accounting regulations, which can serve for practical accounting purposes. The globalization phenomena imply the existence of a unique set of financial reporting standards. Thus, accounting diversity is to be reduced at international level, so that it would be in accordance with companies’ interests. Therefore, one can state the importance of harmonizing both national and international accounting regulations.

Analytical standards for accountability of uranium hexafluoride - 1972

International Nuclear Information System (INIS)

Anon.

1976-01-01

An analytical standard for the accountability of uranium hexafluoride is presented that includes procedures for subsampling, determination of uranium, determination of metallic impurities and isotopic analysis by gas and thermal ionization mass spectrometry

78 FR 13675 - Federal Acquisition Regulation; Submission for OMB Review; Cost Accounting Standards Administration

Science.gov (United States)

2013-02-28

...; Submission for OMB Review; Cost Accounting Standards Administration AGENCY: Department of Defense (DOD... collection requirement concerning cost accounting standards administration. A notice was published in the...- 0129, Cost Accounting Standards Administration by any of the following methods: Regulations.gov : http...

The Adoption of IFRS and Quality in the Accounting Profession. Theoretical Analysis in the Case of German Companies

Directory of Open Access Journals (Sweden)

Ana-Maria Paşcu

2012-12-01

Full Text Available The processes of normalization, internationalization, harmonization and convergence have become a nowadays reality. As a result, the massive adoption of IFRS in many regions of the world has generated numerous debates and opinions. Under these circumstances, ever more attention was given to the connection between the international accounting/audit standard and quality in the accounting profession, the main characteristic of the business world. Therefore, through this study, we aim to identify the effects of adopting the International Financial Reporting Standards (IFRS on quality improvement in the accounting profession.

AGRARIAN ACCOUNTANCY IN THE VISUAL CONE OF INTERNATIONAL ACCOUNTING STANDARDS

Directory of Open Access Journals (Sweden)

Daniela SIMTION

2014-04-01

Full Text Available After a long period during which agriculture did not have a standard of its own and applied for that matter the IAS 2 rules regarding inventories; IAS 16 regarding property, plant and equipment and IAS 18 regarding revenues, one last standard is being born – IAS 41. The late appearance of this standard is compensated by the great attention granted from the IASC, as agriculture is very important for those countries in course of development. IAS 41 is operative for those financial statements starting with the 1 of January 2003. The current standard is applied to account those elements regarding agricultural activities. IAS 41 is does not deal: with genuine exploiting activities, with harvested agricultural products, which are non biological products, or with the agricultural production, which is incorporated in the processing process. The activity will follow the financial reporting guidelines imposed by IAS 41 if: (athe plants or animals, that represent the object of the activities, are living and suitable for transformation; (b the change must be controlled, a fact which implies a range of activities like ground fertilizing and crop cultivation, feeding and medical assistance while breeding animals;(cthere have to exist fundamentals for evaluating changes like: the degree at which plants ripen, the animals weight, the trees circumference. The most important feature of this standard is the request for evaluating the biological assets at each balance sheet date at its fair value. Taking into consideration the limited framework of the current standard, beside of the explicit exceptions, all IAS must also be applied in agriculture.

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

Science.gov (United States)

2011-11-10

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

The Boundary of the Public Sector in National Accounts Versus IPSAS

Directory of Open Access Journals (Sweden)

Giovanna Dabbicco

2015-06-01

Full Text Available The ongoing debate about the necessity of harmonized accruals-based public accounting standards and the possible implementation of an integrated reporting covering public accounts and government finance statistics (GFS reporting, have widened the potential scope for comparative research on consolidation practices in Whole of Government Accounts (WGA and National accounts, notably in the European Union. This development would probably add momentum to broaden the scope of reporting to WGA. The article analyses in depth the conceptual frameworks behind financial reporting and national accounts, to better understand the diff erences between the definition of public sector and its boundary in national accounts as compared with financial reporting. This would form a useful input to the overall research agenda on WGA.

Potential harmonic expansion for atomic wave functions

International Nuclear Information System (INIS)

Fabre de la Ripelle, M.; Larsen, S.Y.

1991-01-01

One way to reduce the large degeneracy of the Hyperspherical Harmonic basis for solving few- and many-body bound state problems is to introduce an optimal basis truncation called the Potential Harmonic (PH) basis. Various PH truncation schemes are introduced, and their accuracies are evaluated in predicting the energies of the Helium and H - ground states , and the excited 2 1 S level of the Helium atom. It was found that the part of the PH basis that accounts for one-body correlations gives a better ground state energy for He than the Hartree-Fock approximation. When an orthogonal complement is introduced to the basis to account for e-e correlations, the error in the binding energy is found to be .00025 au and .00015 au for ground and excited helium, resp., and .00035 au for H - . Furthermore, the PH truncation is about 99.9% accurate in accounting for contributions coming from large values of the global angular momentum. This PH scheme is also much more accurate than previous versions based on the Faddeev equations. The present results indicate that the PH truncation can render the Hyperspherical Harmonic method useful for systems with N>3. (R.P.) 14 refs., 4 tabs

SIMILARITIES AND DISSIMILARITIES BETWEEN THE ROMANIAN PUBLIC ACCOUNTING SYSTEM AND IPSAS 1 – PRESENTATION OF FINANCIAL STATEMENTS

Directory of Open Access Journals (Sweden)

Andrei-Răzvan CRIȘAN

2014-06-01

Full Text Available Nowadays, the accounting harmonization in the public sector has become a key problem in the accounting world. The need for harmonization is generated by the globalization process, both in the private and public sector. This is the reason why the awareness of international bodies for public sector accounting harmonization is significantly raising. The aim of the paper is to compare the information disclosed by the Romanian legal framework to information disclosed by IPSAS 1 – Presentation of Financial Statements, in order to determine the extent to which Romanian laws took the provisions of this standard that is considered by researchers a significant point of modern accounting. The authors try to establish the extent to which the central Romanian regulations have taken the main provisions from IPSAS 1. The purpose is to discover the similarity degree between these two regulations. This study is useful for the authorities empowered to publish regulations because it helps to determine the most important omissions from IPSAS 1 and find the best solutions for improving the future legislation, in order to be as close as possible to IPSAS.

AA1000 and SA8000 compared: a systematic comparison of contemporary accountability standards

NARCIS (Netherlands)

Göbbels, M.; Jonker, J.

2003-01-01

One of the ways to deal with stakeholder issues, is the use and application of accountability standards. Two recent accountability standards (AA1000 and SA8000) will be the subject of comparison in this paper. Firstly, the constituent elements of these new standards will be briefly described. The

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

Science.gov (United States)

2010-10-01

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

determination of determination of total harmonic distortion

African Journals Online (AJOL)

eobe

from previous studies on power flow and harmonic analyses of each time of the 33kV feeder restoration. .... (magnitude and phase) are usually compared with standards ... In USA, IEEE applies whereas in Europe, a different .... The source data were obtained from the real life ... tables 1 to 4 are extracted from the harmonic.

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.

Digital model for harmonic interactions in AC/DC/AC systems

Energy Technology Data Exchange (ETDEWEB)

Guarini, A P; Rangel, R D; Pilotto, L A.S.; Pinto, R J; Passos, Junior, R [Centro de Pesquisas de Energia Eletrica (CEPEL), Rio de Janeiro, RJ (Brazil)

1994-12-31

The main purpose of this paper is to present a model for calculation of HVdc converter harmonics taking into account the influence of the harmonic interactions between the ac systems in dc link transmissions. The ideas and methodologies used in the model development take into account the dc current ripple and ac voltage distortion in the ac systems. The theory of switching functions is applied to contemplate for the frequency conversions between the ac and dc sides, in an iterative process. It is possible then to obtain, even in balanced situations, non-characteristic harmonics that are produced by frequencies originated in the other terminal, which can be significant in a strongly coupled system, such as back-to-back configuration. (author) 9 refs., 3 figs.

Selecting International Standards for Accrual-Based Accounting in the Public Sector

DEFF Research Database (Denmark)

Pontoppidan, Caroline Aggestam

2011-01-01

The article discusses the definition of a government business enterprise (GBE), as provided in the International Public Sector Accounting Standards (IPSAS), as a determinant for applying IPSAS or the International Financial Reporting Standards (IFRS) for a public sector entity. The work...... of the IPSASB is focused on the accounting and financial reporting needs of national, regional and local governments, and related governmental agencies, while the IFRS serves the private sector....

Property, Plant and Equipment disclosure requirements and firm characteristics: the Portuguese Accounting Standardization System

OpenAIRE

Botelho, Rafaela; Azevedo, Graça; Costa, Alberto J.; Oliveira, Jonas

2015-01-01

In the new Portuguese accounting frame of reference (Portuguese Accounting Standardization System – Sistema de Normalização Contabilística), the issues related to Property, Plant and Equipment assets are dealt with in the Accounting and Financial Reporting Standard (Norma Contabilística de Relato Financeiro – NCRF) 7 (Property, Plant & Equipment). The present study intends to assess the degree of compliance with the disclosure requirements of this accounting standard by Portuguese unlisted co...

Electromagnetic field standards in Central and Eastern European countries: current state and stipulations for international harmonization.

Science.gov (United States)

Gajsek, P; Pakhomov, A G; Klauenberg, B J

2002-04-01

Electromagnetic field standards in the West are based on well-established acute biological effects that could be considered as signaling a potentially adverse health effect. The specific absorption rate, which is proportional to the tissue heating (thermal effects), represents the basic restriction of exposure to Radio-Frequency (RF) fields. On the other hand, Eastern European standards are designed to protect from potential non-thermal effects that might be caused by chronic exposure to very low intensities, where a so-called "power load" (a product of field intensity and duration of exposure) represents the basic limitation. Thus, electromagnetic field standards in Eastern European countries differ considerably from those which are proposed by the International Commission of Non-ionizing Radiation Protection and the Standards Coordinating Committee 28 of the Institute of Electrical and Electronics Engineers, Inc. In the present paper, the strategies for development of exposure limit values in electromagnetic fields standards currently in force in Eastern and Central European countries are discussed. Some differences as well as similarities of the national health and safety standards and the main obstacles to harmonization of these standards with those being established by Western national and international organizations and agencies are presented.

Light scattering by sinusoidal surfaces: illumination windows and harmonics in standards.

Science.gov (United States)

Marx, E; Lettieri, T R; Vorburger, T V

1995-03-01

Sinusoidal surfaces can be used as material standards to help calibrate instruments that measure the angular distribution of the intensity of light scattered by arbitrary surfaces, because the power in the diffraction peaks varies over several orders of magnitude. The calculated power in the higher-order diffraction peaks from sinusoidal surfaces expressed in terms of Bessel functions is much smaller than the values determined from angular distributions that are measured or computed from measured profiles, both of which are determined mainly by the harmonic contents of the profile. The finite size of the illuminated area, represented by an illumination window, gives rise to a background that is much larger than the calculated power in the higher-order peaks. For a rectangular window of a size equal to an even number of periods of the sinusoid, a computation of the power distribution produces minima at or near the location of the diffraction angles for higher-order diffraction angles.

Stability and nonlinear dynamics of gyrotrons at cyclotron harmonics

International Nuclear Information System (INIS)

Saraph, G.P.; Nusinovich, G.S.; Antonsen, T.M. Jr.; Levush, B.

1992-01-01

Gyrotrons operating at higher harmonics of the cyclotron frequency can overcome the frequency limitations caused by achievable strength of the magnetic field. However, the excitation of modes at the fundamental frequency exhibit a major problem for stable operation of harmonic gyrotron at high power with high efficiency. Therefore the issues of stability of gyrotron operation at the cyclotron harmonics and nonlinear dynamics of mode interaction are of great importance. The results of the authors stability analysis and multimode simulation are presented here. A detailed nonlinear theory of steady state single mode operation at cyclotron harmonics has been presented previously, taking into account beam-wave coupling and nonlinear gain function at cyclotron harmonics. A set of equations describing low gain regime interaction of modes resonant at different cyclotron harmonics was studied before. The multifrequency time-dependent nonlinear analysis presented here is based on previous gyrotron studies and beam-wave interaction at cyclotron harmonics. The authors have determined the parameter space for stable single mode operation at the second harmonic. The nonlinear dynamics of mode evolution and mode interaction for a harmonic gyrotron is presented. A new nonlinear effect in which the parasite at the fundamental harmonic helps excite the operating mode at the second harmonic has been demonstrated

CONCEPTUAL AND LEGAL FRAMEWORK FOR THE ORGANIZATION OF MANAGEMENT ACCOUNTING AND COST CALCULATION IN INDUSTRY OF MANUFACTURING DAIRY PRODUCTS

OpenAIRE

Cristiana Bogdanoiu

2012-01-01

According to the legal framework of our country, economic units are responsible for organizing the management accounting adjusted to the specific activity. Economic and social transformations after 1989 led to significant changes in financial accounting, this being in a continuous process of harmonization with the principles, rules, conventions and accounting standards in countries with developed market economy. Legal framework in our country favored and still favors notable changes in accoun...

Enhanced resonant second harmonic generation in plasma based on density transition

Directory of Open Access Journals (Sweden)

Kant Niti

2015-06-01

Full Text Available Resonant second harmonic generation of a relativistic self-focusing laser in plasma with density ramp profile has been investigated. A high intense Gaussian laser beam generates resonant second harmonic beam in plasma with density ramp profile. The second harmonic undergoes periodic focusing in the plasma channel created by the fundamental wave. The normalized second harmonic amplitude varies periodically with distance and attains maximum value in the focal region. Enhancement in the second harmonic amplitude on account of relativistic self-focusing of laser based on plasma density transition is seen. Plasma density ramp plays an important role to make self-focusing stronger which leads to enhance the second harmonic generation in plasma.

AUDIT OF FINANCIAL REPORTS, BASED ON INTERNATIONAL ACCOUNTING STANDARDS

OpenAIRE

Islom Kuziev

2011-01-01

In this article are given main notion about international standard of financial reporting, order of the auditing on the base of IFRS, scheduling the report of the auditor, auditor conclusions and are given analysis of reporting based on the auditor procedures. At the audit of financial reporting are taken into account international standard to financial reporting 29 "Financial reporting in hyperinflationary economies".

Reflections of Turkish accounting and financial reporting standards on vocational school students: A research on comparing perceptions of intermediate and mid-level accounting professional candidates

OpenAIRE

Seldüz Hakan; Seldüz Emine

2016-01-01

This research aims to compare the perceptions of intermediate and mid-level accounting professional candidates on accounting and financial reporting standards. A significant part of accounting process is carried out by vocational school graduate intermediate and mid-level accounting professionals. However, it can be claimed that adequate education about accounting and financial reporting standards isn’t given in vocational schools although these standards structure the whole accounting proces...

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

Science.gov (United States)

2010-10-01

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

Adopting US-GAAP Or IASB Accounting Standards By The Arab Countries

OpenAIRE

Taisier A. Zoubi; Osamah Al-Khazali

2011-01-01

This paper examines whether Arab countries have adopted the standards issued by the International Accounting Standards Board (lASB) or the US-GAAP. The results of this study show that companies in the Arab world use different accounting rules and regulations for measurement, recognition, and disclosures of financial position and results of operation. Consequently, comparability of the financial results of different companies in different countries in the Arab world is impaired. We recommend a...

75 FR 18208 - Notice of Issuance of Statement of Federal Financial Accounting Standard 37, Social Insurance...

Science.gov (United States)

2010-04-09

... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Issuance of Statement of Federal Financial... and Basic Financial Statements AGENCY: Federal Accounting Standards Advisory Board. ACTION: Notice... Federal Accounting Standards Advisory Board (FASAB) has issued Statement of Federal Financial Accounting...

75 FR 3236 - Federal Acquisition Regulation; Submission for OMB Review; Cost Accounting Standards Administration

Science.gov (United States)

2010-01-20

... extension of a previously approved information collection requirement concerning cost accounting standards... include pertinent rules and regulations related to the Cost Accounting Standards along with necessary... impact estimates and descriptions in cost accounting practices and also to provide information on CAS...

Statistical Analysis and Comparison of Harmonics Measured in Offshore Wind Farms

DEFF Research Database (Denmark)

Kocewiak, Lukasz Hubert; Hjerrild, Jesper; Bak, Claus Leth

2011-01-01

The paper shows statistical analysis of harmonic components measured in different offshore wind farms. Harmonic analysis is a complex task and requires many aspects, such as measurements, data processing, modeling, validation, to be taken into consideration. The paper describes measurement process...... and shows sophisticated analysis on representative harmonic measurements from Avedøre Holme, Gunfleet Sands and Burbo Bank wind farms. The nature of generation and behavior of harmonic components in offshore wind farms clearly presented and explained based on probabilistic approach. Some issues regarding...... commonly applied standards are also put forward in the discussion. Based on measurements and data analysis it is shown that a general overview about wind farm harmonic behaviour cannot be fully observed only based on single-value measurements as suggested in the standards but using more descriptive...

76 FR 28434 - Notice of Issuance of Statement of Federal Financial Accounting Standard 40, Definitional Changes...

Science.gov (United States)

2011-05-17

... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Issuance of Statement of Federal Financial... of Federal Financial Accounting Standard 6, Accounting for Property, Plant, and Equipment AGENCY... Advisory Board (FASAB) has issued Statement of Federal Financial Accounting Standard 40, Definitional...

76 FR 40908 - Notice of Issuance of Statement of Federal Financial Accounting Standards 41, Deferral of the...

Science.gov (United States)

2011-07-12

... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Issuance of Statement of Federal Financial Accounting Standards 41, Deferral of the Effective Date of SFFAS 38, Accounting for Federal Oil and Gas... Accounting Standards Advisory Board (FASAB) has issued Statement of Federal Financial Accounting Standards 41...

Cost Accounting Standards: Determining an Institution's Disclosure Requirements.

Science.gov (United States)

Bruce, Janet D.

1995-01-01

This article discusses the implications of recently adopted U.S. Cost Accounting Standards (CAS) that apply to educational institutions that contract with or receive grants from the federal government. It focuses on the disclosure requirements that colleges and universities must follow to comply with CAS. (MDM)

Earnings Management and Participation in Accounting Standard-Setting

NARCIS (Netherlands)

Koenigsgruber, R.; Palan, S.

2015-01-01

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

Further Thoughts on Mega-Accounting and the Need for Standards

Directory of Open Access Journals (Sweden)

M. R. Mathews

2008-12-01

accounting should be based. The paper concludes by reiterating that the way forward for social and environmental accounting and reporting is for a conceptual framework to be agreed and standards developed via a normative-pragmatic process that will provide the basis for comprehensive, audited, corporate reports encompassing the social, environmental and economic dimension.  Furthermore, additional work is needed on the areas of macro-social accounting and externalities in order to develop a comprehensive framework.

75 FR 48336 - Notice of Issuance of Statement of Federal Financial Accounting Standard 39, Subsequent Events...

Science.gov (United States)

2010-08-10

... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Issuance of Statement of Federal Financial Accounting Standard 39, Subsequent Events: Codification of Accounting and Financial Reporting Standards Contained in the AICPA Statement on Auditing Standards and Technical Release 12, Accrual Estimates for Grant...

78 FR 42521 - Notice of Issuance of Statement of Federal Financial Accounting Standards 45 and Scheduled Public...

Science.gov (United States)

2013-07-16

... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Issuance of Statement of Federal Financial Accounting Standards 45 and Scheduled Public Hearing AGENCY: Federal Accounting Standards Advisory Board... Financial Accounting Standard 45, Deferral of the Transition to Basic Information for Long-Term Projections...

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

Science.gov (United States)

2011-08-26

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

Stator Current Harmonic Control with Resonant Controller for Doubly Fed Induction Generator

DEFF Research Database (Denmark)

Liu, Changjin; Blaabjerg, Frede; Chen, Wenjie

2012-01-01

rotor current control loop for harmonic suppression. The overall control scheme is implemented in dq frame. Based on a mathematical model of the DFIG control system, the effects on system stability using the resonant controller, an analysis of the steady-state error, and the dynamic performance......, are discussed in this paper. Taking these effects into account, the parameters of the resonant controller can be designed and effectively damp the influence from the grid voltage harmonics. As a result, the impacts of the negative sequence fifth- and positive sequence seventh-order voltage harmonics...... harmonics, especially low-order harmonics. This paper proposes a stator current harmonic suppression method using a sixth-order resonant controller to eliminate negative sequence fifth- and positive sequence seventh-order current harmonics. A stator current harmonic control loop is added to the conventional...

New Serbian criminal procedure: New reasons for harmonization with European legal standards

Directory of Open Access Journals (Sweden)

Đurđić Vojislav

2014-01-01

Full Text Available The new criminal procedure, set forth in 2011, represents a compilation of the inquisitive model of preliminary proceedings, on the one hand, and adversarial trial of the Anglo-American type of criminal procedure on the other. Introduction of the public prosecutor's investigation required a subtle legislative approach to the protection of human rights in criminal proceedings, in order to establish equilibrium between efficient and just procedure. Instead of the expected, the erroneous conception based on the ideas that the public prosecutor's investigation should be strictly formal as that of a court, that evidence taken by the non-judicial authorities should have the same bearing as those taken by the courts, and that the court should have no role in conducting investigation, resulted in an overly inferior position of the accuses compared to that of the public prosecutor. Beside the fact that such conception can not pass the ECJ test, the specific legal solutions referring the investigation open the question of harmonization with the European legal standards. The provisions on initiation of this phase of the proceedings, not being legally sanctioned, put in question the right of the accused to access justice, as well as his right to an effective legal remedy, and the introduced investigation against the unknown perpetrator, the right to be present at one's own trial is being jeopardized. Neither do all procedural rules pertaining to the trial support the fair procedure principle: the indirect extortion of evidence from the defense is discordant with the rule that the burden of proof lies on the prosecutor, as one of the main pillars of the assumption of innocence; as well as the broad opportunity to use non-judicial evidence at the hearing without any major legal obstacles, have demolished the principles of directness and contradictoriness. Even some of the minimal right of the defense as well as the guarantees of personal freedom in the course

The Tanzania experience: clinical laboratory testing harmonization and equipment standardization at different levels of a tiered health laboratory system.

Science.gov (United States)

Massambu, Charles; Mwangi, Christina

2009-06-01

The rapid scale-up of the care and treatment programs in Tanzania during the preceding 4 years has greatly increased the demand for quality laboratory services for diagnosis of HIV and monitoring patients during antiretroviral therapy. Laboratory services were not in a position to cope with this demand owing to poor infrastructure, lack of human resources, erratic and/or lack of reagent supply and commodities, and slow manual technologies. With the limited human resources in the laboratory and the need for scaling up the care and treatment program, it became necessary to install automated equipment and train personnel for the increased volume of testing and new tests across all laboratory levels. With the numerous partners procuring equipment, the possibility of a multitude of equipment platforms with attendant challenges for procurement of reagents, maintenance of equipment, and quality assurance arose. Tanzania, therefore, had to harmonize laboratory tests and standardize laboratory equipment at different levels of the laboratory network. The process of harmonization of tests and standardization of equipment included assessment of laboratories, review of guidelines, development of a national laboratory operational plan, and stakeholder advocacy. This document outlines this process.

INTERNATIONAL ACCOUNTING STANDARDS AND THEIR INFLUENCE ON THE MANAGEMENT OF A COMPANY.

Directory of Open Access Journals (Sweden)

ANA - MARIA MĂLĂESCU

2015-03-01

Full Text Available The accounting standardization process is in progress at international and regional level, more and more countries have reached the same conclusion of enforcing high quality accounting standards like IAS / IFRS. There are various reasons for Romania adopting the international accounting referential most of them subordinated to its central aim, respectively EU accession. In our country the accounting system is subordinated to the taxation system, financing still comes prevalent from banks and very few Romanian companies are listed on foreign capital markets. Romania is an ex-communist emergent country in wich changes in the economic and political environment merely started only after the end of the communist regime in the early 1990s. Many European companies already observed that by enforcing IFRS standards they have access to international capital markets, they could reduce expenses and unroll international transactions easier. It is improbable that a financial reporting, which is not easy understood by all its users, would offer new business opportunities or additional capital.Therefore, a significant number of companies, either voluntarily enforce IFRS standards, or they are pledged by the government to do this.

Dependability of technical items: Problems of standardization

Science.gov (United States)

Fedotova, G. A.; Voropai, N. I.; Kovalev, G. F.

2016-12-01

This paper is concerned with problems blown up in the development of a new version of the Interstate Standard GOST 27.002 "Industrial product dependability. Terms and definitions". This Standard covers a wide range of technical items and is used in numerous regulations, specifications, standard and technical documentation. A currently available State Standard GOST 27.002-89 was introduced in 1990. Its development involved a participation of scientists and experts from different technical areas, its draft was debated in different audiences and constantly refined, so it was a high quality document. However, after 25 years of its application it's become necessary to develop a new version of the Standard that would reflect the current understanding of industrial dependability, accounting for the changes taking place in Russia in the production, management and development of various technical systems and facilities. The development of a new version of the Standard makes it possible to generalize on a terminological level the knowledge and experience in the area of reliability of technical items, accumulated over a quarter of the century in different industries and reliability research schools, to account for domestic and foreign experience of standardization. Working on the new version of the Standard, we have faced a number of issues and problems on harmonization with the International Standard IEC 60500-192, caused first of all by different approaches to the use of terms and differences in the mentalities of experts from different countries. The paper focuses on the problems related to the chapter "Maintenance, restoration and repair", which caused difficulties for the developers to harmonize term definitions both with experts and the International Standard, which is mainly related to differences between the Russian concept and practice of maintenance and repair and foreign ones.

Towards harmonized data interchange in food consumption data

DEFF Research Database (Denmark)

Pakkala, H.; Christensen, Tue; Presser, K.

2014-01-01

Food consumption data are collected and used in several fields of science. The data are often combined from various sources and interchanged between different systems. There is, however, no harmonized and widely used data interchange format. In addition, food consumption data are often combined w...... interchange format for food consumption based on work and experiences related to food composition.The aim is that the data interchange format will provide a basis for wider harmonization in the future.......Food consumption data are collected and used in several fields of science. The data are often combined from various sources and interchanged between different systems. There is, however, no harmonized and widely used data interchange format. In addition, food consumption data are often combined...... with other data such as food composition data. In the field of food composition, successful harmonization has recently been achieved by the European Food Information Resource Network, which is now the basis of a standard draft by the European Committee for Standardization. We present an XML-based data...

High-harmonic homodyne detection of the ultrafast dissociation of Br2 molecules.

Science.gov (United States)

Wörner, H J; Bertrand, J B; Corkum, P B; Villeneuve, D M

2010-09-03

We report the time-resolved observation of the photodissociation of Br2 using high-harmonic generation (HHG) as a probe. The simultaneous measurement of the high-harmonic and ion yields shows that high harmonics generated by the electronically excited state interfere with harmonics generated by the ground state. The resulting homodyne effect provides a high sensitivity to the excited state dynamics. We present a simple theoretical model that accounts for the main observations. Our experiment paves the way towards the dynamic imaging of molecules using HHG.

Analyzing correlation functions with tesseral and Cartesian spherical harmonics

International Nuclear Information System (INIS)

Danielewicz, Pawel; Pratt, Scott

2007-01-01

The dependence of interparticle correlations on the orientation of particle relative momentum can yield unique information on the space-time features of emission in reactions with multiparticle final states. In the present paper, the benefits of a representation and analysis of the three-dimensional correlation information in terms of surface spherical harmonics is presented. The harmonics include the standard complex tesseral harmonics and the real Cartesian harmonics. Mathematical properties of the lesser known Cartesian harmonics are illuminated. The physical content of different angular harmonic components in a correlation is described. The resolving power of different final-state effects with regard to determining angular features of emission regions is investigated. The considered final-state effects include identity interference, strong interactions, and Coulomb interactions. The correlation analysis in terms of spherical harmonics is illustrated with the cases of Gaussian and blast-wave sources for proton-charged meson and baryon-baryon pairs

The Effects of Increased Accountability Standards on Graduation Rates for Students with Disabilities

Science.gov (United States)

Moore, Mitzi Lee

2012-01-01

This research sought to determine if unintended effects of increased accountability standards on graduation rates for students with disabilities existed. Data from one southeastern state were utilized in order to determine if graduation rates were impacted as a result of higher accountability standards. In addition, administrator attitudes on…

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

Science.gov (United States)

2011-12-22

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

Accounting for the NCEA : Has the Transition to Standards-based Assessment Achieved its Objectives?

Directory of Open Access Journals (Sweden)

Stephen Agnew

2010-12-01

Full Text Available This paper identifies trends in secondary school accounting participation and achievement during the firstfive years of the full implementation of the National Certificate of Educational Achievement (NCEA in NewZealand schools. NCEA marks a shift from a norm-referenced assessment regime to standards-basedassessment. Literature suggests that standards-based assessment increases the academic performance ofminority ethnic groups (such as Maori and Pacific Island students, and low socio-economic status (SESstudents. The author pays particular attention to these groups and his analysis reveals some interestingresults: in accounting, the NCEA has not met expectations for these students. From 2004 to 2008, thenumber of low SES accounting students has dropped, as has the number of accounting standards entered andthe rates of achievement. Likewise, there has been no significant improvement in the academic performanceof Maori students taking accounting standards, while Pacific Island students have experienced a significantdecrease in achievement. The author also discusses how studying high school accounting impacts on tertiarylevel study and offers some future implications of this research.

CONVERGENCE OF INTERNATIONAL AUDIT STANDARDS AND AMERICAN AUDIT STANDARDS REGARDING SAMPLING

Directory of Open Access Journals (Sweden)

Chis Anca Oana

2013-07-01

Full Text Available Abstract: Sampling is widely used in market research, scientific analysis, market analysis, opinion polls and not least in the financial statement audit. We wonder what is actually sampling and how did it appear? Audit sampling involves the application of audit procedures to less than 100% of items within an account balance or class of transactions. Nowadays the technique is indispensable, the economic entities operating with sophisticated computer systems and large amounts of data. Economic globalization and complexity of capital markets has made possible not only the harmonization of international accounting standards with the national ones, but also the convergence of international accounting and auditing standards with the American regulations. International Standard on Auditing 530 and Statement on Auditing Standard 39 are the two main international and American normalized referentials referring to audit sampling. This article discusses the origin of audit sampling, mentioning a brief history of the method and different definitions from literature review. The two standards are studied using Jaccard indicators in terms of the degree of similarity and dissimilarity concerning different issues. The Jaccard coefficient measures the degree of convergence of international auditing standards (ISA 530 and U.S. auditing standards (SAS 39. International auditing standards and American auditing standards, study the sampling problem, both regulations presenting common points with regard to accepted sampling techniques, factors influencing the audit sample, treatment of identified misstatements and the circumstances in which sampling is appropriate. The study shows that both standards agree on application of statistical and non-statistical sampling in auditing, that sampling is appropriate for tests of details and controls, the factors affecting audit sampling being audit risk, audit objectives and population\\'s characteristics.

Nonlinearly driven harmonics of Alfvén modes

Science.gov (United States)

Zhang, B.; Breizman, B. N.; Zheng, L. J.; Berk, H. L.

2014-01-01

In order to study the leading order nonlinear magneto-hydrodynamic (MHD) harmonic response of a plasma in realistic geometry, the AEGIS code has been generalized to account for inhomogeneous source terms. These source terms are expressed in terms of the quadratic corrections that depend on the functional form of a linear MHD eigenmode, such as the Toroidal Alfvén Eigenmode. The solution of the resultant equation gives the second order harmonic response. Preliminary results are presented here.

Nonlinearly driven harmonics of Alfvén modes

Energy Technology Data Exchange (ETDEWEB)

Zhang, B., E-mail: bozhang@austin.utexas.edu; Breizman, B. N.; Zheng, L. J.; Berk, H. L. [Institute for Fusion Studies, The University of Texas at Austin, Austin, Texas 78712 (United States)

2014-01-15

In order to study the leading order nonlinear magneto-hydrodynamic (MHD) harmonic response of a plasma in realistic geometry, the AEGIS code has been generalized to account for inhomogeneous source terms. These source terms are expressed in terms of the quadratic corrections that depend on the functional form of a linear MHD eigenmode, such as the Toroidal Alfvén Eigenmode. The solution of the resultant equation gives the second order harmonic response. Preliminary results are presented here.

Reading the New Standard ISA700

Directory of Open Access Journals (Sweden)

Daniel Botez

2010-12-01

Full Text Available Review of permanent professional standards is a requirement for professional bodies of professional accountants, resulting in broader processes of globalization and harmonization. A set of revised standards on financial audit engagement was published by IFAC in April 2009. International Standard on Auditing (ISA 700 "Forming an opinion and reporting on financial statements” is one of them. This standard deals with the auditor's responsibility to form an opinion on the financial statements and determine the form and content of the auditor's report issued following an audit of financial statements. Even if you do not have major changes, the revised standard contains several provisions that emphasize the important role of the auditor's report and more specifically defines its responsibility.

Can An Amended Standard Model Account For Cold Dark Matter?

International Nuclear Information System (INIS)

Goldhaber, Maurice

2004-01-01

It is generally believed that one has to invoke theories beyond the Standard Model to account for cold dark matter particles. However, there may be undiscovered universal interactions that, if added to the Standard Model, would lead to new members of the three generations of elementary fermions that might be candidates for cold dark matter particles

Spatial properties of odd and even low order harmonics generated in gas.

Science.gov (United States)

Lambert, G; Andreev, A; Gautier, J; Giannessi, L; Malka, V; Petralia, A; Sebban, S; Stremoukhov, S; Tissandier, F; Vodungbo, B; Zeitoun, Ph

2015-01-14

High harmonic generation in gases is developing rapidly as a soft X-ray femtosecond light-source for applications. This requires control over all the harmonics characteristics and in particular, spatial properties have to be kept very good. In previous literature, measurements have always included several harmonics contrary to applications, especially spectroscopic applications, which usually require a single harmonic. To fill this gap, we present here for the first time a detailed study of completely isolated harmonics. The contribution of the surrounding harmonics has been totally suppressed using interferential filtering which is available for low harmonic orders. In addition, this allows to clearly identify behaviors of standard odd orders from even orders obtained by frequency-mixing of a fundamental laser and of its second harmonic. Comparisons of the spatial intensity profiles, of the spatial coherence and of the wavefront aberration level of 5ω at 160 nm and 6ω at 135 nm have then been performed. We have established that the fundamental laser beam aberrations can cause the appearance of a non-homogenous donut-shape in the 6ω spatial intensity distribution. This undesirable effect can be easily controlled. We finally conclude that the spatial quality of an even harmonic can be as excellent as in standard generation.

Three-dimensional analysis of harmonic generation in high-gain free-electron lasers

International Nuclear Information System (INIS)

Huang, Zhirong; Kim, Kwang-Je

2000-01-01

In a high-gain free-electron laser (FEL) employing a planar undulator, strong bunching at the fundamental wavelength can drive substantial bunching and power levels at the harmonic frequencies. In this paper we investigate the three-dimensional evolution of harmonic radiation based on the coupled Maxwell-Klimontovich equations that take into account nonlinear harmonic interactions. Each harmonic field is a sum of a linear amplification term and a term driven by nonlinear harmonic interactions. After a certain stage of exponential growth, the dominant nonlinear term is determined by interactions of the lower nonlinear harmonics and the fundamental radiation. As a result, the gain length, transverse profile, and temporal structure of the first few harmonics are eventually governed by those of the fundamental. Transversely coherent third-harmonic radiation power is found to approach 1% of the fundamental power level for current high-gain FEL projects

The Recognition Principles In Financial Assets Within The Scope Of Accounting Standards

OpenAIRE

Fındık, Hakkı

2016-01-01

The development of financial markets created variety in financial instruments. The international accounting / financial reports standards which aim at providing international integration in accounting applications and financial reporting have a complex content in the standards concerning financial instruments. With the TFRS 9 project which was planned to put into practice as far 2015 but postponed to 2018, it is intended to eliminate this complexity. The purpose of this study is to handle the...

Accounting Standards and Market Value of Firms with Pension Plans

Directory of Open Access Journals (Sweden)

Sara Paralta

2014-11-01

Full Text Available This article investigates the impact of the adoption of International Accounting Standards on the market value of non-financial listed firms of the Euronext Lisbon Stock Exchange, in the PSI-20. The study of the impact of these standards is focused on the items of the Financial Statements, particularly on items subjected to the criteria of the fair value of assets and liabilities of pensions. Most of these companies have obligations to pay annuity benefits, particularly for retirement, which are managed by outsourced independent companies, such as pension funds and life insurance companies. By using a panel of the largest non-financial companies during the period 2004-2010, the results show that the setting of the fair value of those liabilities in the post-2005 period affects the market value of firms, not only on account of the adoption of the standards, but also due to the effect of the 2008 stock market crash.

48 CFR 9904.412 - Cost accounting standard for composition and measurement of pension cost.

Science.gov (United States)

2010-10-01

... accounting standard for composition and measurement of pension cost. ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting standard for composition and measurement of pension cost. 9904.412 Section 9904.412 Federal Acquisition...

Tangible fixed assets of a company pursuant to the czech accounting law and international accounting standards

OpenAIRE

Patrik Svoboda; Emil Svoboda

2007-01-01

The valuation of assets is a challenging activity as well as a scientific discipline having an impact on the amount of the reported assets and economic result process. The report deals with the issue of valuation of the tangible fixed assets in the accounting entities compiling the financial statements pursuant to the Czech national legislation and in conformity with the requirements of the International Accounting Standards IAS/IFRS and US GAAP. The substantial differences in the definitions...

The other shoe drops--FASB (Financial Accounting Standards Board) issues its proposed statement on employers' accounting for postretirement medical benefits.

Science.gov (United States)

Melbinger, M S

1989-06-01

The Financial Accounting Standards Board recently issued an exposure draft dealing with employers' accounting for postretirement medical or life insurance benefits. Mr. Melbinger explains the implications of these proposed changes in accounting procedures and discusses the status of case law dealing with employers' rights to modify or terminate retiree medical coverage.

Non-audit services in Ukraine: the need for regulatory harmonization

Directory of Open Access Journals (Sweden)

I.О. Makarenko

2016-12-01

Full Text Available Tightening the requirements for the audit profession and improving the quality of non-audit services led to best practice sharing of such services. The article analyzes the key trends in the provision of non-audit services in Ukraine in the context of implementing global experience. The comparative analysis of the requirements for separation of audit and non-audit services is conducted. The need for harmonization to ensure the independence of auditors in Ukraine is grounded. The author gives the particular attention to contemporary approaches to the regulation of such services in the EU and the US. So, the deep analysis of Directive 2014/56/EU «On statutory audits of annual accounts and consolidated accounts», Directive 2014/95/EU «Оn disclosure of non-financial and diversity information» and Sarbanes-Oxley Act is used by authors. In this regard, the gaps in regulatory control of audit and non-audit services in Ukraine are identified and the ways of their solution in the context of the reform of audit and convergence of accounting and auditing standards are underlined.

What You Measure Is What You Get. The Effects of Accounting Standards Effects Studies

NARCIS (Netherlands)

Koenigsgruber, R.; Gross, C.

2012-01-01

The UK's Accounting Standards Board and the European Financial Reporting Advisory Group have published a discussion paper entitled 'Considering the Effects of Accounting Standards'. While the effort to think through potential consequences of proposed regulatory acts in advance is welcome, we argue

Second harmonic generation: Effects of the multiple reflections of the fundamental and the second harmonic waves on the Maker fringes

Science.gov (United States)

Tellier, Gildas; Boisrobert, Christian

2007-11-01

The Maker fringes technique is commonly used for the determination of nonlinear optical coefficients. In this article, we present a new formulation of Maker fringes in parallel-surface samples, using boundary conditions taking into account the anisotropy of the crystal, the refractive-index dispersion, and the reflections of the fundamental and the second harmonic waves inside the material. Complete expressions for the generated second harmonic intensity are given for birefringent crystals for the case of no pump depletion. A comparison between theory and experimental results is made, showing the accuracy of our theoretical expressions.

A Study of the Impact of the Lack of a Cost Accounting Standards Board.

Science.gov (United States)

1987-06-01

California 00 ,: SE P 9 7 THESIS SE& A STUDY OF THE IMPACT OF THE LACK OF A COST ACCOUNTING STANDARDS BOARD by James F. Sumner, III June 1987 Thesis...O’ATON COSA1. CODES 16 SuB,*CT j’J.45 Comr~nue n- p.ono ol neeeterV ani denltiy by flO(k f1LrmbCr) E,) ROUP StA IRucost accounting , cost accounting ...thesis has two purposes. First, it attempts to determine whether the absence of the Cost Accounting Standards Board (CASB) has given rise to any areas

A Kalman-filter estimate of the tidal harmonic constants

International Nuclear Information System (INIS)

Morsetti, R.

1983-01-01

A Kalman-filter estimate of the tidal harmonic constants is proposed in order to take into account their stochastic behaviour. The filter algorithm has been applied to a state-space model of a stochastic system in which the state is defined by the harmonic constants themselves. The results, analysing Trieste sea-level data, have demonstrated that this approach is very suitable for such a purpose, since good estimates and excellent resolution capabilities have been obtained. Furthermore, this method can be very useful also from a practical point of view because real-time computation of the harmonic constants can be developed where an opportune sea-level data acquisition system is available. In conclusion, this paper has emphasized that tidal harmonic constants have to be treated like random variables and, in consequence, new method of analysis can be used

Discourse Surrounding the International Education Standards for Professional Accountants (IES): A Content Analysis Approach

Science.gov (United States)

Sugahara, Satoshi; Wilson, Rachel

2013-01-01

The development and implementation of the International Education Standards (IES) for professional accountants is currently an important issue in accounting education and for educators interested in a shift toward international education standards more broadly. The purpose of this study is to investigate professional and research discourse…

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.

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

Science.gov (United States)

2010-10-01

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

The Role of Management as a User of Accounting Information: Implications for Standard Setting

OpenAIRE

Brigitte EIERLE; Wolfgang SCHULTZE

2013-01-01

The aim of this paper is to analyze the question of whether the sole focus of standard setters developing accounting standards that are useful to external users for making decisions about providing resources to the entity result in useful accounting information. To answer this question, we analyzed the relationship between the stewardship function of financial accounting and the demand for information useful in making economic decisions on resource allocation (decision-making demand; decision...

Food legislation and its harmonization in Russia.

Science.gov (United States)

Shamtsyan, Mark

2014-08-01

Bringing Russian legislation into compliance with international norms and standards is necessary after its accession to the World Trade Organization. Harmonization of food legislation and of sanitary and phytosanitary measures are among the problems that had to be solved first. Many Russian food and trade regulations had been changed or are still in the process of being reformed, largely owing to a policy of integration pursued by the Customs Union of Russia, Belarus and Kazakhstan. However, as a member of the Eurasian Economic Community, Russia is also engaged not only in harmonization throughout the Customs Union but also Kirgizstan and Tajikistan, and Armenia, Moldova and Ukraine as observer countries. Russia also continues to coordinate policy reforms closely with the European Union, its primary trade partner, ultimately bringing Russian food and sanitary norms closer to international standards (e.g. Codex). Today, all participants in the Russian food production chain, processing and sale of foods have to deal with growing numbers of security standards. Many organizations are certified under several schemes, which leads to unnecessary costs. Harmonization of standards has helped promote solutions in the domestic market as well as import-export of foods and raw materials for production. Priorities have included food safety for human health, consumer protection, removal of hazardous and/or adulterated products and increased competition within the domestic food market as well as mutual recognition of certification in bilateral and multilateral (inter)national agreements. © 2013 Society of Chemical Industry.

Third-harmonic generation by a Gaussian electromagnetic beam in a magnetoplasma

International Nuclear Information System (INIS)

Sodha, M.S.; Umesh, G.

1978-01-01

This paper presents an investigation of nonlinear third-harmonic generation in a weakly collisional magnetoplasma due to simultaneous propagation of both the right and left circularly polarized modes, having a Gaussian intensity distribution; self-focusing has been taken into account. At moderate powers, the self-focusing is seen to enhance the harmonic output by two orders of magnitude; at high powers, propagation occurs in an almost uniform waveguide devoid of plasma, and the harmonic output is, consequently, decreased. In the vicinity (ω/sub c//ω=0.7) of the electron cyclotron resonance, the harmonic output of the extraordinary mode is enhanced by an order of magnitude; the present theory is not applicable at resonance

HARMONIZED EUROPE OR EUROPEAN HARMONY?

Directory of Open Access Journals (Sweden)

Cosmin Marinescu

2007-07-01

Full Text Available Recent evolutions in Europe raise questions on the viability of the present economic and social model that defines the European construction project. In this paper, the author will try to explain the viability of institutional European model that sticks between free market mechanisms and protectionism. The main challenge for the EU is about the possibility to bring together the institutional convergence and the welfare for all Europeans. This is the result of the view, still dominant, of European politics elite, according to which institutional harmonization is the solution of a more dynamic and prosper Europe. But, economic realities convince us that, more and more, a harmonized, standardized Europe is not necessarily identical with a Europe of harmony and social cooperation. If „development through integration” seems to be harmonization through „institutional transplant”, how could then be the European model one sufficiently wide open to market, which creates the prosperity so long waited for by new member countries?

Harmonizing power cables and power lines. Harmonisierung der Starkstromkabel und -leitungen

Energy Technology Data Exchange (ETDEWEB)

Heinhold, L [Siemens A.G., Erlangen (Germany, F.R.); Retzlaff, E; Warner, A [Verband Deutscher Elektrotechniker (VDE) e.V., Frankfurt am Main (Germany, F.R.)

1976-01-01

The article gives a summarizing view of the present level of harmonization in the field of power cables and lines. Special attention is paid to problems referring to using harmonized designs for flexible lines and using lines for solid layout with PVC and rubber insulation in the German standards DIN 57281/VDE 0281 and DIN 57282/VDE 0282 and problems of taking the types used until today out of use. A general view of the power lines fully harmonized is given and a harmonization-labelling (common labelling) for cables and lines is described.

The quantum harmonic oscillator on a circle and a deformed quantum field theory

International Nuclear Information System (INIS)

Rego-Monteiro, M.A.

2001-05-01

We construct a deformed free quantum field theory with an standard Hilbert space based on a deformed Heisenberg algebra. This deformed algebra is a Heisenberg-type algebra describing the first levels of the quantum harmonic oscillator on a circle of large length L. The successive energy levels of this quantum harmonic oscillator on a circle of large length L are interpreted, similarly to the standard quantum one-dimensional harmonic oscillator on an infinite line, as being obtained by the creation of a quantum particle of frequency w at very high energies. (author)

Accounting standards for small and medium-sized entities. Evidence from Spain

OpenAIRE

Milanés Montero Patricia; Albarrán Lozano Irene; Texeira Quirós Joaquín; Esteban Pérez Calderón

2011-01-01

By approving Regulation 1606/2002, the European Commission entrusts the local European Union regulators with the difficult decision as to whether making the International Accounting Standards (IAS/IFRS) extensive for their Small and Medium sized Entities or not. International Financial Reporting Standard for Small and Medium-sizzed Entities (hereinafter IFRS for SMEs) was published in 2009, and the European Commission had also decided to seek the opinion of EU stakeholders on this Standard. W...

Harmonic Lattice Dynamics of Germanium

Energy Technology Data Exchange (ETDEWEB)

Nelin, G

1974-07-01

The phonon dispersion relations of the DELTA-, LAMBDA-, and SIGMA-directions of germanium at 80 K are analysed in terms of current harmonic lattice dynamical models. On the basis of this experience, a new model is proposed which gives a unified account of the strong points of the previous models. The principal elements of the presented theory are quasiparticle bond charges combined with a valence force field.

Harmonic Lattice Dynamics of Germanium

International Nuclear Information System (INIS)

Nelin, G.

1974-01-01

The phonon dispersion relations of the Δ-, Λ-, and Σ-directions of germanium at 80 K are analysed in terms of current harmonic lattice dynamical models. On the basis of this experience, a new model is proposed which gives a unified account of the strong points of the previous models. The principal elements of the presented theory are quasiparticle bond charges combined with a valence force field

CLAIM (CLinical Accounting InforMation)--an XML-based data exchange standard for connecting electronic medical record systems to patient accounting systems.

Science.gov (United States)

Guo, Jinqiu; Takada, Akira; Tanaka, Koji; Sato, Junzo; Suzuki, Muneou; Takahashi, Kiwamu; Daimon, Hiroyuki; Suzuki, Toshiaki; Nakashima, Yusei; Araki, Kenji; Yoshihara, Hiroyuki

2005-08-01

With the evolving and diverse electronic medical record (EMR) systems, there appears to be an ever greater need to link EMR systems and patient accounting systems with a standardized data exchange format. To this end, the CLinical Accounting InforMation (CLAIM) data exchange standard was developed. CLAIM is subordinate to the Medical Markup Language (MML) standard, which allows the exchange of medical data among different medical institutions. CLAIM uses eXtensible Markup Language (XML) as a meta-language. The current version, 2.1, inherited the basic structure of MML 2.x and contains two modules including information related to registration, appointment, procedure and charging. CLAIM 2.1 was implemented successfully in Japan in 2001. Consequently, it was confirmed that CLAIM could be used as an effective data exchange format between EMR systems and patient accounting systems.

Accounting for financial investments according to international and national accounting standards and financial reporting: a comparative aspect

OpenAIRE

Здреник, Василь Степанович; Рафальська, Наталія Олександрівна

2012-01-01

The main aspects of accounting for financial investments according to  national and international standards have been considered, as well as differences between them have been revealed and solutions to these issues have been offered

The adoption of ‘International Accounting Standard (IAS 12 Income Taxes’: Convergence or divergence with local accounting standards in selected ASEAN countries?

Directory of Open Access Journals (Sweden)

Prem W.S. Yapa

2015-09-01

Full Text Available This article concerns inter-disciplinary research on questions about the socio-economic impact of the adoption and convergence of International Financial Reporting Standards (IFRS with local standards in selected countries. The article approaches the research in two stages. The first stage concerns the findings and analysis relating to the general impact of the IFRS standards on Singapore and Malaysia. Findings reveal that respondents expressed reservations about cited IFRS adoption benefits, including increases of foreign investment and equity cost reductions; and stakeholder confidence has been eroded by the complex harmonising of principles-based ‘fair value’ requirements. Debate continues on the application of IFRS regarding standards on financial instruments, real estate and agriculture. Our qualitative research methodology of survey uses institutional theory and stakeholder theory for analysis. The second stage posits further research for IAS12 Income Taxes, given accounting standards are one starting point for tax compliance, and that income taxes form part of financial statements. A test questionnaire was prepared and industry respondents were asked questions on the extent of IAS12’s challenges to practitioners in Australia.

The Effect of International Financial Reporting Standards Convergence on U. S. Accounting Curriculum

Science.gov (United States)

Bates, Homer L.; Waldrup, Bobby E.; Shea, Vincent

2011-01-01

Major changes are coming to U.S. financial accounting and accounting education as U. S. generally accepted accounting principles (GAAP) and international financial reporting standards (IFRS) converge within the next few years. In 2008, the U.S. Securities and Exchange Commission (SEC) published a proposed "road map" for the potential…

ULUSLARARASI MUHASEBE HARMONİZASYONU VE ÇEVRESEL FAKTÖRLER-INTERNATIONAL ACCOUNTING HARMONIZATION AND ENVIRONMENTAL FACTORS

Directory of Open Access Journals (Sweden)

Banu DİNCER

2012-06-01

Full Text Available Küreselleşmenin artan etkileri ve ulusal muhasebe sistemlerindeki farklılıklar nedeni ile finansal bilgi sağlayan işletmeler uluslararası anlamda finansal tablo kullanıcılarının ihtiyaçlarını karşılamakta zorluk çekmektedirler. Bu çalışmanın amacı Uluslararası Muhasebe Standartları/ Uluslararası Finansal Raporlama Standartları’nın (UMS/UFRS az gelişmiş ve gelişmekte olan ülkelerde uygulamaya konulmasını açıklayan faktörleri ortaya koyarak, bunları uygulayan ve uygulamayan ülkelerdeki farklılıklarını belirlemektir. Çalışmada kullanılmak üzere ilgili yazın taraması sonucu seçilen faktörler  ekonomik büyüme, eğitim seviyesi, ülkenini dışarıya olan açıklığı, belli bir kültür grubuna bağlı olunması, finansal bir pazarın varlığıdır. Sonuçlar okur-yazarlık oranı ve ekonomik büyüme oranının daha yüksek olduğu az gelişmiş/ gelişmekte olan ülkeler UMS uygulamayı benimsemeye daha yatkın olduğunu ortaya koymuştur.-The financial information service companies are struggling to meet the needs of international financial statement users due to the growing effect of the globalization and the difficulties caused by the differences in national accounting systems. The purpose of this study is to determine the differences that are adopted and non-adopted International Accounting Standards/ International Financial Reporting Standards (IAS /IFRS by identifying the factors that could explain the adoption of international accounting standards in less developed/developing countries. According to the literature review, the following factors have been selected: economic growth, education level, the degree of external economic openness, cultural membership in a group of countries, and the existence of a capital market. The results indicate that less developed/ developing countries with the higher literacy rates, that have higher economic growth are the most likely to adopt

Determining a Consistent Set of Accounting and Financial Reporting Standards

OpenAIRE

Anne Le Manh-Béna; Olivier Ramond

2011-01-01

Following the debate on the Conceptual Framework revision undertaken by the IASB and the FASB, this paper discusses three major concerns about the way financial reporting standards should be determined: (1) What is the role a Conceptual Framework?; (2) For whom and for which needs are accounting and financial reporting standards made?; and (3) What information set should financial reporting provide? We show that the perceived need of a Framework has resulted in practice in weak usefulness We ...

Reflections of Turkish accounting and financial reporting standards on vocational school students: A research on comparing perceptions of intermediate and mid-level accounting professional candidates

Directory of Open Access Journals (Sweden)

Seldüz Hakan

2016-01-01

Full Text Available This research aims to compare the perceptions of intermediate and mid-level accounting professional candidates on accounting and financial reporting standards. A significant part of accounting process is carried out by vocational school graduate intermediate and mid-level accounting professionals. However, it can be claimed that adequate education about accounting and financial reporting standards isn’t given in vocational schools although these standards structure the whole accounting process. A survey is conducted over students of the related vocational school in Aksaray University. The results indicate no significant difference on students’ perceptions in terms of their school year, high school type, job or internship experience and intention to perform the profession after graduation. These results can be traced to inadequacy of present curriculums and internship programs which can’t create a difference. Based on the results, the content of internship applications is rearranged and an optional subject named as “Accounting and Reporting Standards” is established.

Accounting and Co-constructing: The Development of a Standard for Electronic Health Records

DEFF Research Database (Denmark)

Bossen, Claus

2011-01-01

care services, cooperation between staff and make patient records immediately and accessible to distributed actors. Investments also have the aims of making health care services more accountable, integrated and increase quality and efficiency. This paper analyses a Danish national standard...... for electronic health records on the basis of an application prototype test build on that standard. The analysis shows that inscribed in the standard is an ambition to make staff and health care services more accountable at the cost of more work, loss of overview and fragmentation of patient cases. Significantly......, despite the standard having been conceived and developed in a process of co-construction with clinicians, clinicians did not find it adequate for their work. The analysis argues this was the result of the model of work embedded in the standard coming from a stance from without practice. Subsequently...

Means of Harmonization in Religious Discourse

Directory of Open Access Journals (Sweden)

Irina Ščukina

2012-12-01

Full Text Available Means of harmonization of religious discourse are considered by studying communicational behaviour (verbal and nonverbal between the religion institution and believers. The following factors defining specificity of realization of harmonization in Orthodox and other religious texts are taken into account: the communication channel between the author and the reader, a defining speech genre, the command of language (communication code, and extra-linguistic factors. It is shown that sharing the general social, historical and national experience, as well as a lexical overlapping of actors on both sides of the communication channel are the deciding elements of the harmonization process. The analysis also shows that usage of rational argumentation is more likely to lead to harmonisation in comparison to other rhetoric tools (i. e. affective ones or story-telling. Rational and unemotional sermonic discourse is perceived as a sign of respect (namely, for the listener's intelligence. Another successful and much-applied way seems to be evoking a feeling of equality, unity and/or identity between clerics and their flocks.

Preattentive cortical-evoked responses to pure tones, harmonic tones, and speech: influence of music training.

Science.gov (United States)

Nikjeh, Dee A; Lister, Jennifer J; Frisch, Stefan A

2009-08-01

Cortical auditory evoked potentials, including mismatch negativity (MMN) and P3a to pure tones, harmonic complexes, and speech syllables, were examined across groups of trained musicians and nonmusicians. Because of the extensive formal and informal auditory training received by musicians throughout their lifespan, it was predicted that these electrophysiological indicators of preattentive pitch discrimination and involuntary attention change would distinguish musicians from nonmusicians and provide insight regarding the influence of auditory training and experience on central auditory function. A total of 102 (67 trained musicians, 35 nonmusicians) right-handed young women with normal hearing participated in three auditory stimulus conditions: pure tones (25 musicians/15 nonmusicians), harmonic tones (42 musicians/20 nonmusicians), and speech syllables (26 musicians/15 nonmusicians). Pure tone and harmonic tone stimuli were presented in multideviant oddball paradigms designed to elicit MMN and P3a. Each paradigm included one standard and two infrequently occurring deviants. For the pure tone condition, the standard pure tone was 1000 Hz, and the two deviant tones differed in frequency from the standard by either 1.5% (1015 Hz) or 6% (1060 Hz). The harmonic tone complexes were digitally created and contained a fundamental frequency (F0) and three harmonics. The amplitude of each harmonic was divided by its harmonic number to create a natural amplitude contour in the frequency spectrum. The standard tone was G4 (F0 = 392 Hz), and the two deviant tones differed in fundamental frequency from the standard by 1.5% (F0 = 386 Hz) or 6% (F0 = 370 Hz). The fundamental frequencies of the harmonic tones occur within the average female vocal range. The third condition to elicit MMN and P3a was designed for the presentation of speech syllables (/ba/ and /da/) and was structured as a traditional oddball paradigm (one standard/one infrequent deviant). Each speech stimulus was

Harmonic statistics

International Nuclear Information System (INIS)

Eliazar, Iddo

2017-01-01

The exponential, the normal, and the Poisson statistical laws are of major importance due to their universality. Harmonic statistics are as universal as the three aforementioned laws, but yet they fall short in their ‘public relations’ for the following reason: the full scope of harmonic statistics cannot be described in terms of a statistical law. In this paper we describe harmonic statistics, in their full scope, via an object termed harmonic Poisson process: a Poisson process, over the positive half-line, with a harmonic intensity. The paper reviews the harmonic Poisson process, investigates its properties, and presents the connections of this object to an assortment of topics: uniform statistics, scale invariance, random multiplicative perturbations, Pareto and inverse-Pareto statistics, exponential growth and exponential decay, power-law renormalization, convergence and domains of attraction, the Langevin equation, diffusions, Benford’s law, and 1/f noise. - Highlights: • Harmonic statistics are described and reviewed in detail. • Connections to various statistical laws are established. • Connections to perturbation, renormalization and dynamics are established.

Harmonic statistics

Energy Technology Data Exchange (ETDEWEB)

Eliazar, Iddo, E-mail: eliazar@post.tau.ac.il

2017-05-15

The exponential, the normal, and the Poisson statistical laws are of major importance due to their universality. Harmonic statistics are as universal as the three aforementioned laws, but yet they fall short in their ‘public relations’ for the following reason: the full scope of harmonic statistics cannot be described in terms of a statistical law. In this paper we describe harmonic statistics, in their full scope, via an object termed harmonic Poisson process: a Poisson process, over the positive half-line, with a harmonic intensity. The paper reviews the harmonic Poisson process, investigates its properties, and presents the connections of this object to an assortment of topics: uniform statistics, scale invariance, random multiplicative perturbations, Pareto and inverse-Pareto statistics, exponential growth and exponential decay, power-law renormalization, convergence and domains of attraction, the Langevin equation, diffusions, Benford’s law, and 1/f noise. - Highlights: • Harmonic statistics are described and reviewed in detail. • Connections to various statistical laws are established. • Connections to perturbation, renormalization and dynamics are established.

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

Science.gov (United States)

2010-10-01

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

Progress in Harmonizing Tiered HIV Laboratory Systems: Challenges and Opportunities in 8 African Countries.

Science.gov (United States)

Williams, Jason; Umaru, Farouk; Edgil, Dianna; Kuritsky, Joel

2016-09-28

In 2014, the Joint United Nations Programme on HIV/AIDS released its 90-90-90 targets, which make laboratory diagnostics a cornerstone for measuring efforts toward the epidemic control of HIV. A data-driven laboratory harmonization and standardization approach is one way to create efficiencies and ensure optimal laboratory procurements. Following the 2008 "Maputo Declaration on Strengthening of Laboratory Systems"-a call for government leadership in harmonizing tiered laboratory networks and standardizing testing services-several national ministries of health requested that the United States Government and in-country partners help implement the recommendations by facilitating laboratory harmonization and standardization workshops, with a primary focus on improving HIV laboratory service delivery. Between 2007 and 2015, harmonization and standardization workshops were held in 8 African countries. This article reviews progress in the harmonization of laboratory systems in these 8 countries. We examined agreed-upon instrument lists established at the workshops and compared them against instrument data from laboratory quantification exercises over time. We used this measure as an indicator of adherence to national procurement policies. We found high levels of diversity across laboratories' diagnostic instruments, equipment, and services. This diversity contributes to different levels of compliance with expected service delivery standards. We believe the following challenges to be the most important to address: (1) lack of adherence to procurement policies, (2) absence or limited influence of a coordinating body to fully implement harmonization proposals, and (3) misalignment of laboratory policies with minimum packages of care and with national HIV care and treatment guidelines. Overall, the effort to implement the recommendations from the Maputo Declaration has had mixed success and is a work in progress. Program managers should continue efforts to advance the

Progress in Harmonizing Tiered HIV Laboratory Systems: Challenges and Opportunities in 8 African Countries

Science.gov (United States)

Williams, Jason; Umaru, Farouk; Edgil, Dianna; Kuritsky, Joel

2016-01-01

ABSTRACT In 2014, the Joint United Nations Programme on HIV/AIDS released its 90-90-90 targets, which make laboratory diagnostics a cornerstone for measuring efforts toward the epidemic control of HIV. A data-driven laboratory harmonization and standardization approach is one way to create efficiencies and ensure optimal laboratory procurements. Following the 2008 “Maputo Declaration on Strengthening of Laboratory Systems”—a call for government leadership in harmonizing tiered laboratory networks and standardizing testing services—several national ministries of health requested that the United States Government and in-country partners help implement the recommendations by facilitating laboratory harmonization and standardization workshops, with a primary focus on improving HIV laboratory service delivery. Between 2007 and 2015, harmonization and standardization workshops were held in 8 African countries. This article reviews progress in the harmonization of laboratory systems in these 8 countries. We examined agreed-upon instrument lists established at the workshops and compared them against instrument data from laboratory quantification exercises over time. We used this measure as an indicator of adherence to national procurement policies. We found high levels of diversity across laboratories’ diagnostic instruments, equipment, and services. This diversity contributes to different levels of compliance with expected service delivery standards. We believe the following challenges to be the most important to address: (1) lack of adherence to procurement policies, (2) absence or limited influence of a coordinating body to fully implement harmonization proposals, and (3) misalignment of laboratory policies with minimum packages of care and with national HIV care and treatment guidelines. Overall, the effort to implement the recommendations from the Maputo Declaration has had mixed success and is a work in progress. Program managers should continue efforts to

High Harmonic Radiation Generation and Attosecond pulse generation from Intense Laser-Solid Interactions

Energy Technology Data Exchange (ETDEWEB)

Thomas, Alexander Roy [Univ. of Michigan, Ann Arbor, MI (United States); Krushelnick, Karl [Univ. of Michigan, Ann Arbor, MI (United States)

2016-09-08

We have studied ion motion effects in high harmonic generation, including shifts to the harmonics which result in degradation of the attosecond pulse train, and how to mitigate them. We have examined the scaling with intensity of harmonic emission. We have also switched the geometry of the interaction to measure, for the first time, harmonics from a normal incidence interaction. This was performed by using a special parabolic reflector with an on axis hole and is to allow measurements of the attosecond pulses using standard techniques. Here is a summary of the findings: First high harmonic generation in laser-solid interactions at 10²¹ Wcm^-2, demonstration of harmonic focusing, study of ion motion effects in high harmonic generation in laser-solid interactions, and demonstration of harmonic amplification.

Voltage harmonics mitigation through hybrid active power filer

International Nuclear Information System (INIS)

Sahito, A.A.; Tunio, S.M.; Khizer, A.N.

2016-01-01

Fast dynamic response, high efficiency, low cost and small size of power electronic converters have exponentially increased their use in modern power system which resulted in harmonically distorted voltage and currents. Voltage harmonics mainly caused by current harmonics are more dangerous as performance and expected operating life of other power system equipment are affected by harmonically distorted supply voltage. Electronic filter circuits are used to improve system power quality by mitigating adverse effects of harmonics. Hybrid filters having advantages of both passive and active filters are preferred to resolve the problem of harmonics efficiently and avoiding any chance of resonance. In this paper, a three phase three wire network is considered to supply an adjustable speed drive represented by a resistive load connected across a three phase bridge rectifier. Simulation of the considered system shows THD (Total Harmonic Distortion) of 18.91 and 7.61 percentage in supply current and voltage respectively. A HAPF (Hybrid Active Power Filter) is proposed to reduce these THD values below 5 percentage as recommended by IEEE Standard-519. P-Q theorem is used to calculate required parameters for proposed filter, which is implemented through hysteresis control. Simulation results confirm the effectiveness of the designed filter as THD for both current and voltage have reduced below allowable limit of 5 percentage. (author)

Voltage Harmonics Mitigation through Hybrid Active Power Filter

Directory of Open Access Journals (Sweden)

Anwer Ali Sahito

2016-01-01

Full Text Available Fast dynamic response, high efficiency, low cost and small size of power electronic converters have exponentially increased their use in modern power system which resulted in harmonically distorted voltage and currents. Voltage harmonics mainly caused by current harmonics are more dangerous as performance and expected operating life of other power system equipment are affected by harmonically distorted supply voltage. Electronic filter circuits are used to improve system power quality by mitigating adverse effects of harmonics. Hybrid filters having advantages of both passive and active filters are preferred to resolve the problem of harmonics efficiently and avoiding any chance of resonance. In this paper, a three phase three wire network is considered to supply an adjustable speed drive represented by a resistive load connected across a three phase bridge rectifier. Simulation of the considered system shows THD (Total Harmonic Distortion of 18.91 and 7.61% in supply current and voltage respectively. A HAPF (Hybrid Active Power Filter is proposed to reduce these THD values below 5% as recommended by IEEE Standard-519. P-Q theorem is used to calculate required parameters for proposed filter, which is implemented through hysteresis control. Simulation results confirm the effectiveness of the designed filter as THD for both current and voltage have reduced below allowable limit of 5%.

A Method for Harmonic Sources Detection based on Harmonic Distortion Power Rate

Science.gov (United States)

Lin, Ruixing; Xu, Lin; Zheng, Xian

2018-03-01

Harmonic sources detection at the point of common coupling is an essential step for harmonic contribution determination and harmonic mitigation. The harmonic distortion power rate index is proposed for harmonic source location based on IEEE Std 1459-2010 in the paper. The method only based on harmonic distortion power is not suitable when the background harmonic is large. To solve this problem, a threshold is determined by the prior information, when the harmonic distortion power is larger than the threshold, the customer side is considered as the main harmonic source, otherwise, the utility side is. A simple model of public power system was built in MATLAB/Simulink and field test results of typical harmonic loads verified the effectiveness of proposed method.

Harmonics rejection in pixelated interferograms using spatio-temporal demodulation.

Science.gov (United States)

Padilla, J M; Servin, M; Estrada, J C

2011-09-26

Pixelated phase-mask interferograms have become an industry standard in spatial phase-shifting interferometry. These pixelated interferograms allow full wavefront encoding using a single interferogram. This allows the study of fast dynamic events in hostile mechanical environments. Recently an error-free demodulation method for ideal pixelated interferograms was proposed. However, non-ideal conditions in interferometry may arise due to non-linear response of the CCD camera, multiple light paths in the interferometer, etc. These conditions generate non-sinusoidal fringes containing harmonics which degrade the phase estimation. Here we show that two-dimensional Fourier demodulation of pixelated interferograms rejects most harmonics except the complex ones at {-3(rd), +5(th), -7(th), +9(th), -11(th),…}. We propose temporal phase-shifting to remove these remaining harmonics. In particular, a 2-step phase-shifting algorithm is used to eliminate the -3(rd) and +5(th) complex harmonics, while a 3-step one is used to remove the -3(rd), +5harmonics. © 2011 Optical Society of America

PRESENT AND FUTURE OF NATIONAL ACCOUNTING REGULATIONS COMPLIANT WITH EUROPEAN DIRECTIVES

Directory of Open Access Journals (Sweden)

Dorina, LUȚĂ

2014-11-01

Full Text Available Financial statements are the basic form to submit accounting information and they envisage the provision of information on an enterprise's financial status, performance and cash flow. The quality of financial reporting arises from accounting norms that impose a joint terminology ensuring accounting information's comparability, communication and understanding. In the European Union, the standards adopted by the Council of European Communities aim at harmonizing accounting systems, preparing and submitting annual financial statements. To apply them, member states must first incorporate them into their own legislations resorting over time to various implementation solutions, which involves certain difficulties due to economic, social and political peculiarities. In this respect, the European Parliament has adopted Directive 2013/34/EU regarding annual financial statements, consolidated financial statements and associated reports of various types of enterprises. The present paper envisages a comparative study of old directives (Fourth Directive and Seventh Directive and the new Directive.

76 FR 50117 - Commission Rules and Forms Related to the FASB's Accounting Standards Codification

Science.gov (United States)

2011-08-12

.... generally accepted accounting principles (``U.S. GAAP''). Statement No. 168 became effective for financial... Codification'' is a registered trademark of the Financial Accounting Foundation. DATES: Effective Date: August... accounting principles established by a standard-setting body that meets specified criteria. On April 25, 2003...

ACCOUNTING TREATMENT OF TAXES ON INCOME: A COMPARATIVE STUDY ON THE CHANGE IN THE BRAZILIAN STANDARDS

Directory of Open Access Journals (Sweden)

Tarso Rocha Lula Pereira

2014-09-01

Full Text Available The corporate accounting has as one of its sub area the tax area. The Brazilian Securities Commission issued the Deliberation 273/1998 and 599/2009, and the Federal Accounting Council, adopted Resolution 998/2004 and 1189/2009. Moreover, the Accounting Pronouncements Committee approved the statement 32/2009, all those dealing with income taxes, however, only the CPC 32, the Resolution 1189/2009 and the Resolution 599/2009 have been edited based on the International Accounting Standards 12 of the International Accounting Standards Board. All of these standards rule on the same subject, share substantial differences, but do not have the same structure. Thus, the aim of this work is to verify whether the update of accounting rules are consistent with IAS 12. The work is important to confirm how the Brazilian rules can contribute to the objective of the accounting science. It is a qualitative study and descriptive analysis.

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

Directory of Open Access Journals (Sweden)

Ana-Maria Mărculescu

2012-01-01

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

Design of six pulse bridge multiplication converter model for current harmonic elimination of three phase ac-dc converter

International Nuclear Information System (INIS)

Soomro, M.A.; Helepoto, I.A.

2014-01-01

The recent development of semiconductor technology and wide spread use of power electronic devices in power system have open the era of the power system harmonics due to increasing penetration of non-linear loads. Harmonics are widely admitted as most important issues of power quality which must be eliminated to maintain power system reliability. The tolerable THD (Total Harmonic Distortion) values must be bounded in well-defined limits recognized by IEEE-519 standard. In this work, in order to eliminate the current harmonics produced by non-linear loads, six pulse multiplication converter technique in conjunction with STSSHPE (Single Tuned Shunt Harmonic Passive Filter) is proposed. The proposed model has the capacity of harmonic cancellation of the dominant 3rd order harmonics. Besides that, the 5th and 7th order harmonics are also reduced to a diminishing level. The hardware model has been experimentally tested by PQA (Power Quality Analyzer) and simulation model is designed using MATLAB software. The acquired results have been measured by considering THD values in terms of current and voltage. Furthermore, they have been compared against IEEE-519 performance standards. The prosed model, successfully bounds the total harmonic distortion under defined limits by IEEE-519 standard. (author)

Evaluation of an Advanced Harmonic Filter for Adjustable Speed Drives using a Toolbox Approach

DEFF Research Database (Denmark)

Asiminoaei, Lucian; Hansen, Steffan; Blaabjerg, Frede

2004-01-01

A large diversity of solutions exists to reduce the harmonic emission of the 6-pulse Adjustable Speed Drive in order to fulfill the requirements of the international harmonic standards. Among them, new types of advanced harmonic filters recently gained an increased attention due to their good...... a combination of a pre-stored database and new interpolation techniques the toolbox can provide the harmonic data on real applications allowing comparisons between different mitigation solutions....

Fair value and accounting standard for financial instrument

Directory of Open Access Journals (Sweden)

Holban (Oncioiu Ionica

2009-06-01

Full Text Available The measurement of assets and liabilities at fair value, with its subsequent gains or lossesrecognized in profit or loss, should be limited to financial investments that are readily convertible into cash orcash equivalents in active markets, and are not constrained by any business purpose. On the other hand, eventhough assets and liabilities are exposed to changes in the market price, those that are expected to obtainfuture funds and are constrained by some business purpose (non-financial investments should not bemeasured at fair value through profit and loss. Under the Accounting Standard for Financial Instruments, fairvalue measurement is required in certain circumstances similar to IFRS or US GAAP. This paper describeshow the fair value is used under the Standard and purposes to decide whether fair value measurement isrequired or not based on the type of investment.

Harmonic ultrasound fields through layered liquid media.

Science.gov (United States)

Li, Yadong; Chen, Quan; Zagzebski, James

2004-02-01

Harmonic field generation through a layered liquid media is studied experimentally and theoretically. Lateral and axial beam profiles of the fundamental to the 4th harmonic component of the field from a focused, 19-mm diameter transducer were measured using a calibrated hydrophone in a water tank. Measurements were performed before and after the insertion of a cylindrical phantom containing vegetable oil. A frequency domain numerical solution to the "KZK" equation was used to calculate the beam profile, taking into account the acoustic properties of the medium and phantom. Effects of nonlinear propagation, diffraction, attenuation, and reflection are include in the calculation. Agreement within 5% was obtained between measurements and theoretical predictions throughout the mid- and far-field of the transducer for both the uniform path and the layered media. Measurements also were carried out using an unfocused transducer as a receiver. The shape of the axial beam profile using this receiver agreed very well with the theoretical prediction using the "KZK" equation, after accounting for phase variations over the finite-sized detector in the calculated field.

Harmonization of radiobiological assays: why and how?

International Nuclear Information System (INIS)

Prasanna, Pataje G.

2014-01-01

The International Atomic Energy Agency has made available a technical manual for cytogenetic biodosimetry assays (dicentric chromosome aberration (DCA) and cytokinesis-block micronucleus (CBMN) assays) used for radiation dose assessment in radiation accidents. The International Standardization Organization, which develops standards and guidelines, also provides an avenue for laboratory accreditation, has developed guidelines and recommendations for performing cytogenetic biodosimetry assays. Harmonization of DCA and CBMN assays, has improved their accuracy. Double-blinded inter-laboratory comparison studies involving several networks have further validated DCA and CBMN assays and improved the confidence in their potential use for radiation dose assessment in mass casualties. This kind of international harmonization is lacking for pre-clinical radiobiology assays. The widely used pre-clinical assays that are relatively important to set stage for clinical trials include clonogenic assays, flow-cytometry assays, apoptotic assays, and tumor regression and growth delay assays. However, significant inter-laboratory variations occur with respect to data among laboratories. This raises concerns on the reliability and reproducibility of preclinical data that drives further development and translation. Lack of reproducibility may stem from a variety of factors such as poor scientist training, less than optimal experimental design, inadequate description of methodology, and impulse to publish only the positive data etc. Availability of technical manuals, standard operating procedures, accreditation avenues for laboratories performing such assays, inter-laboratory comparisons, and use of standardized protocols are necessary to enhance reliability and reproducibility. Thus, it is important that radiobiological assays are harmonized for laboratory protocols to ensure successful translation of pre-clinical research on radiation effect modulators to help design clinic trials with

Interference Effects in the Optical Second Harmonic Generation from Ultrathin Alkali Films

DEFF Research Database (Denmark)

Balzer, F.; Rubahn, Horst-Günter

2000-01-01

Interference effects are shown to strongly modulate the transmission second harmonic signal (fundamental wavelength 1067 nm) from rough alkali island films grown on insulating substrates if one varies the angle of incidence. Depending on growth conditions and substrate thickness, the measured...... second harmonic dependencies can be interpreted in terms of interference between frontside and rearside adsorbed islands or by taking into account the morphology of the adsorbed alkali islands. By the use of different polarization combinations of both pump and reflected second harmonic wave we obtain...... accurate values of the ratios of the relevant nonlinear optical coefficients....

The impact of principles-based versus rules-based accounting standards on auditors' motivations and evidence demands

NARCIS (Netherlands)

Peytcheva, M.; Majoor, G.C.M. (Barbara); Wright, A.M.

2014-01-01

Auditing research has investigated the effects of different accounting standards on auditors' decisions to constrain aggressive reporting by clients. Missing from this literature is evidence on how the type of accounting standard influences auditors' cognitive motivations and demand for audit

Croatia - Report on the Observance of Standards and Codes : Accounting and Auditing

OpenAIRE

World Bank

2007-01-01

This report provides an updated assessment of accounting, financial reporting, and auditing requirements and practices within the enterprise and financial sectors in Croatia. It uses International Financial Reporting Standards (IFRS), International Standards on Auditing (ISA), and the relevant portions of European Union (EU) law (also known as the acquis communautaire). Croatia has made co...

The IAASB - the International Auditing and Assurance Standards Board - the Influence of Institutional Aspects on International Harmonization Concept of Auditing Services

OpenAIRE

Ladislav Kareš; Petra Krišková

2008-01-01

The article dealt with institutional aspects of auditing profession, mostly their impact on international harmonization concept of auditing services. The authors of the article mention on importance and tasks of the institution - the IAASB - The International Auditing and Assurance Standards Board, by compiling of strategy of auditing services behavior and development, mostly in context of providing the auditing services. The authors mention on the IAASB priorities in this area set for period...

THE PARTICIPATION OF INTERNATIONAL ENTITIES ON THE PUBLIC CONSULTATION PROCESS OF PUBLIC INTERNATIONAL ACCOUNTING STANDARD ABOUT INTANGIBLE ASSETS

OpenAIRE

Salaroli, Abner Ribeiro; de Almeida, José Elias Feres; Gama, Janyluce Rezende

2015-01-01

The public accounting follows the same direction of financial accounting on the search for convergence to international standards, where IFAC is the body responsible for issuing international standards of public accounting. In this context, this study aims to analyze the process of development of the international public accounting standard about public intangible assets. The analysis was performed based on the suggestions available in comment letters sent to the consultation process. As a th...

One dimension harmonic oscillator

International Nuclear Information System (INIS)

Cohen-Tannoudji, Claude; Diu, Bernard; Laloe, Franck.

1977-01-01

The importance of harmonic oscillator in classical and quantum physics, eigenvalues and eigenstates of hamiltonian operator are discussed. In complement are presented: study of some physical examples of harmonic oscillators; study of stationnary states in the /x> representation; Hermite polynomials; resolution of eigenvalue equation of harmonic oscillator by polynomial method; isotope harmonic oscillator with three dimensions; charged harmonic oscillator in uniform electric field; quasi classical coherent states of harmonic oscillator; eigenmodes of vibration of two coupled harmonic oscillators; vibration modus of a continuous physical system (application to radiation: photons); vibration modus of indefinite linear chain of coupled harmonic oscillators (phonons); one-dimensional harmonic oscillator in thermodynamic equilibrium at temperature T [fr

Integrated economic and environmental accounts for forestry in France. Part I

International Nuclear Information System (INIS)

Montagne, Claire; Niedzwiedz, Alexandra

2010-01-01

Integrated economic and environmental accounting allows for a comprehensive description of stocks and flows for the forest and forest-related sector. Forest accounts take into consideration both surface area and standing timber of the forest (forest balance). They integrate goods and services produced by the industries (supply-use tables) and measure the carbon stored by the entire forestry ecosystem (carbon balance). This set of data is available in physical and monetary terms. The harmonization and periodicity of these tables on a European scale contribute to better monitoring of resources and activities. It is an excellent tool for structuring information used in analysing and assessing public and private policies. The methodology for these forest accounts under the European standard (Eurostat) together with the main results for the 2000- 2006 period are detailed in a full report (Niedzwiedz and Montagne, 2009). (authors)

Peculiarities of the Application of Income Tax Standards by the Subsidiary Company in the Russian Accounting Practice

Science.gov (United States)

Ermakova, Natalya A.; Gudshatullaeva, Elena M.

2016-01-01

The aim of this work is to analyze the application practice of accounting regulation provision of subsidiary company "Accounting of settlements on income tax" (AR 18/02) and correlation of methodology of formed indicators with standards of International Accounting Standards (IAS) 12 "Income taxes" at formation of the…

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

Directory of Open Access Journals (Sweden)

Lucian Cernuşca

2015-01-01

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

Social responsibility standards and global environmental accountability : a developing country perspective

OpenAIRE

Bhanu Murthy, K.V.

2007-01-01

This paper argues that accountability, responsibility and governance go hand in hand. Evolving standards is a part of governance. Unless such a global perspective is adopted “Social Responsibility and the implications for Developing Countries”, which is the theme for this workshop, cannot be unraveled. The purpose of this paper is to highlight how Social Responsibility Standards and their relation to environmental sustainability cannot be addressed without relating it to Global Environmental ...

How to Integrate International Financial Reporting Standards into Accounting Programs

Science.gov (United States)

Singer, Robert A.

2012-01-01

It is expected the SEC will require U.S. domestic companies to prepare and file their annual 10Ks in accordance with international financial reporting standards (IFRS) by 2016. Given the probability that the FASB-IASB convergence project (i.e., Norwalk Agreement) will continue subsequent to mandatory adoption, US accounting programs will be…

HARMONIC DRIVE SELECTION

Directory of Open Access Journals (Sweden)

Piotr FOLĘGA

2014-03-01

Full Text Available The variety of types and sizes currently in production harmonic drive is a problem in their rational choice. Properly selected harmonic drive must meet certain requirements during operation, and achieve the anticipated service life. The paper discusses the problems associated with the selection of the harmonic drive. It also presents the algorithm correct choice of harmonic drive. The main objective of this study was to develop a computer program that allows the correct choice of harmonic drive by developed algorithm.

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

Directory of Open Access Journals (Sweden)

Bogdănoiu Cristiana-Luminiţa

2013-04-01

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

Static harmonization of dynamically harmonized Fourier transform ion cyclotron resonance cell.

Science.gov (United States)

Zhdanova, Ekaterina; Kostyukevich, Yury; Nikolaev, Eugene

2017-08-01

Static harmonization in the Fourier transform ion cyclotron resonance cell improves the resolving power of the cell and prevents dephasing of the ion cloud in the case of any trajectory of the charged particle, not necessarily axisymmetric cyclotron (as opposed to dynamic harmonization). We reveal that the Fourier transform ion cyclotron resonance cell with dynamic harmonization (paracell) is proved to be statically harmonized. The volume of the statically harmonized potential distribution increases with an increase in the number of trap segments.

Cape Verde Report on the Observance of Standards and Codes : Accounting and Auditing

OpenAIRE

World Bank

2012-01-01

This Report on the Observance of Standards and Codes (ROSC) provides an assessment of the strengths and weaknesses of the existing financial reporting infrastructure that underpins financial accounting and auditing practices in Cape Verde. The assessment focuses on six pillars of financial reporting infrastructure: statutory framework, professional education and training, accountancy profe...

World Endometriosis Research Foundation Endometriosis Phenome and Biobanking Harmonization Project: III. Fluid biospecimen collection, processing, and storage in endometriosis research

DEFF Research Database (Denmark)

Rahmioglu, Nilufer; Fassbender, Amelie; Vitonis, Allison F.

2014-01-01

ObjectiveTo harmonize standard operating procedures (SOPs) and standardize the recording of associated data for collection, processing, and storage of fluid biospecimens relevant to endometriosis.......ObjectiveTo harmonize standard operating procedures (SOPs) and standardize the recording of associated data for collection, processing, and storage of fluid biospecimens relevant to endometriosis....

Forced harmonic oscillations of the Euler-Bernoulli beam with resistance forces

Directory of Open Access Journals (Sweden)

Yuriy S. Krutiy

2015-12-01

Full Text Available The important issue in the oscillation theory is the study of resistance impact on oscillatory processes. Unlike the calculations of free oscillations, that reside in determination of natural frequencies and waveshapes and unlike the calculations of forced oscillations far away from resonance, that are performing without reference to friction, the oscillations researches in vicinity of resonance need accounting of friction forces. Special attention is paid to forced transverse fluctuations in beams as an important technical problem for engineering and building. Aim: The aim of the work is constructing of analytical solution of the problem of forced transverse vibrations of a straight rod with constant cross-section, which is under the influence of the harmonic load taking into account external and internal resistances. Materials and Methods: The internal resistance is taken into account using the corrected hypothesis of Kelvin-Voigt which reflects the empirically proven fact about the frequency-independent internal friction in the material. The external friction is also considered as frequency-independent. Results: An analytical solution is built for the differential equation of forced transverse oscillations of a straight rod with constant cross-section which is under the influence of the harmonic load taking into account external and internal resistances. As a result, analytically derived formulae are presented which describe the forced dynamic oscillations and the dynamic internal forces due to the harmonic load applied to the rod thus reducing the problem with any possible fixed ends to the search of unknown integration constants represented in a form of initial parameters.

INTERNATIONAL FINANCIAL REPORTING STANDARD FOR SMALL AND MEDIUM-SIZED ENTITIES- A NEW CHALLENGE FOR THE EUROPEAN UNION

Directory of Open Access Journals (Sweden)

Ana-Maria Pascu

2011-03-01

Full Text Available In the context of the global economic crisis, small and medium enterprises are most affected. That is why the problem that arises more frequently is the harmonization of national legislation with the European legislation. The necessity to implement specific standards for SMEs appeared in order to provide them a beneficial framework for better economic and financial market positioning. In this respect, the International Accounting Standards Board issued in 2009 IFRS for SMEs, a referential aiming to the simplification of accounting procedures, reconciliation and increase of confidence of potential investors (stakeholders. The question of compatibility of these standards with the European Accounting Directives appears in situations where they may choose to use IFRS for SMEs. The aim of this paper is to evaluate the incompatibilities between IFRS for SMEs and the European Accounting Directives and to analyze the results concerning the implementation of the IFRS for SMEs in Europe. Through this article we want to contribute to the SME accounting area of knowledge.

To recognize the use of international standards for making harmonized regulation of medical devices in Asia-pacific.

Science.gov (United States)

Anand, K; Saini, Ks; Chopra, Y; Binod, Sk

2010-07-01

, such as, basic standards, group standards, and product standards, are a tool for harmonizing regulatory processes, to assure the safety, quality, and performance of medical devices. Standards represent the opinion of experts from all interested parties, including industry, regulators, users, and others.

Enhancement of Non-Stationary Speech using Harmonic Chirp Filters

DEFF Research Database (Denmark)

Nørholm, Sidsel Marie; Jensen, Jesper Rindom; Christensen, Mads Græsbøll

2015-01-01

In this paper, the issue of single channel speech enhancement of non-stationary voiced speech is addressed. The non-stationarity of speech is well known, but state of the art speech enhancement methods assume stationarity within frames of 20–30 ms. We derive optimal distortionless filters that take...... the non-stationarity nature of voiced speech into account via linear constraints. This is facilitated by imposing a harmonic chirp model on the speech signal. As an implicit part of the filter design, the noise statistics are also estimated based on the observed signal and parameters of the harmonic chirp...... model. Simulations on real speech show that the chirp based filters perform better than their harmonic counterparts. Further, it is seen that the gain of using the chirp model increases when the estimated chirp parameter is big corresponding to periods in the signal where the instantaneous fundamental...

The Accounting Standardization System in Portugal and Its First-Time Adoption Effects in the Olive and Cork Tree Cultures

Directory of Open Access Journals (Sweden)

Jonas da Silva Oliveira

2015-06-01

Full Text Available This study examines the quantitative impact of the first-time adoption of the Portuguese Accounting Standardization System on individual annual reports of Portuguese unlisted companies in the cork and olive tree culture sector. Findings indicate that the items which showed significant changes in the transition from the previous accounting frame of reference to the Portuguese Accounting Standardization System are mainly those regarding to biological assets, inventories, liabilities, current ratio, and return on assets. The adoption of the Portuguese Accounting Standardization System has led generally to less conservative accounting practices, indicating that characteristics of code-law countries such as cultural aspects and country enforcement regimes did not influence the adoption of IAS/IFRS-based accounting standards by Portuguese unlisted companies in the cork and olive tree culture sectors.

Faddeev wave function decomposition using bipolar harmonics

International Nuclear Information System (INIS)

Friar, J.L.; Tomusiak, E.L.; Gibson, B.F.; Payne, G.L.

1981-01-01

The standard partial wave (channel) representation for the Faddeev solution to the Schroedinger equation for the ground state of 3 nucleons is written in terms of functions which couple the interacting pair and spectator angular momenta to give S, P, and D waves. For each such coupling there are three terms, one for each of the three cyclic permutations of the nucleon coordinates. A series of spherical harmonic identities is developed which allows writing the Faddeev solution in terms of a basis set of 5 bipolar harmonics: 1 for S waves; 1 for P waves; and 3 for D waves. The choice of a D-wave basis is largely arbitrary, and specific choices correspond to the decomposition schemes of Derrick and Blatt, Sachs, Gibson and Schiff, and Bolsterli and Jezak. The bipolar harmonic form greatly simplifies applications which utilize the wave function, and we specifically discuss the isoscalar charge (or mass) density and the 3 He Coulomb energy

Measurement-based harmonic current modeling of mobile storage for power quality study in the distribution system

Directory of Open Access Journals (Sweden)

Wenge Christoph

2017-12-01

Full Text Available Electric vehicles (EVs can be utilized as mobile storages in a power system. The use of battery chargers can cause current harmonics in the supplied AC system. In order to analyze the impact of different EVs with regardto their number and their emission of current harmonics, a generic harmonic current model of EV types was built and implemented in the power system simulation tool PSS®NETOMAC. Based on the measurement data for different types of EVs three standardized harmonic EV models were developed and parametrized. Further, the identified harmonic models are used by the computation of load flow in a modeled, German power distribution system. As a benchmark, a case scenario was studied regarding a high market penetration of EVs in the year 2030 for Germany. The impact of the EV charging on the power distribution system was analyzed and evaluated with valid power quality standards.

25 CFR 547.9 - What are the minimum technical standards for Class II gaming system accounting functions?

Science.gov (United States)

2010-04-01

... gaming system accounting functions? 547.9 Section 547.9 Indians NATIONAL INDIAN GAMING COMMISSION... accounting functions? This section provides standards for accounting functions used in Class II gaming systems. (a) Required accounting data.The following minimum accounting data, however named, shall be...

The unstable core of global finance: contingent valuation and governance of international accounting standards

NARCIS (Netherlands)

Mügge, D.; Stellinga, B.

2015-01-01

Accounting standards are the foundations of the financial regulatory edifice, and global financial governance is no more stable than the asset valuations that feed it. Yet for two decades and up to this day, no international accounting rule for financial instruments - the bulk of banks' balance

Ultrafast third-harmonic generation from textured aluminum nitride-sapphire interfaces

International Nuclear Information System (INIS)

Stoker, D. S.; Keto, J. W.; Baek, J.; Wang, W.; Becker, M. F.; Kovar, D.

2006-01-01

We measured and modeled third-harmonic generation (THG) from an AlN thin film on sapphire using a time-domain approach appropriate for ultrafast lasers. Second-harmonic measurements indicated that polycrystalline AlN contains long-range crystal texture. An interface model for third-harmonic generation enabled an analytical representation of scanning THG (z-scan) experiments. Using it and accounting for Fresnel reflections, we measured the AlN-sapphire susceptibility ratio and estimated the susceptibility for aluminum nitride, χ xxxx (3) (3ω;ω,ω,ω)=1.52±0.25x10 -13 esu. The third-harmonic (TH) spectrum strongly depended on the laser focus position and sample thickness. The amplitude and phase of the frequency-domain interference were fit to the Fourier transform of the calculated time-domain field to improve the accuracy of several experimental parameters. We verified that the model works well for explaining TH signal amplitudes and spectral phase. Some anomalous features in the TH spectrum were observed, which we attributed to nonparaxial effects

A Comprehensive and Harmonized Digital Forensic Investigation Process Model.

Science.gov (United States)

Valjarevic, Aleksandar; Venter, Hein S

2015-11-01

Performing a digital forensic investigation (DFI) requires a standardized and formalized process. There is currently neither an international standard nor does a global, harmonized DFI process (DFIP) exist. The authors studied existing state-of-the-art DFIP models and concluded that there are significant disparities pertaining to the number of processes, the scope, the hierarchical levels, and concepts applied. This paper proposes a comprehensive model that harmonizes existing models. An effort was made to incorporate all types of processes proposed by the existing models, including those aimed at achieving digital forensic readiness. The authors introduce a novel class of processes called concurrent processes. This is a novel contribution that should, together with the rest of the model, enable more efficient and effective DFI, while ensuring admissibility of digital evidence. Ultimately, the proposed model is intended to be used for different types of DFI and should lead to standardization. © 2015 American Academy of Forensic Sciences.

On-line grid impedance estimation based on harmonic injection for grid-connected PV inverter

DEFF Research Database (Denmark)

Ciobotaru, Mihai; Teodorescu, Remus; Blaabjerg, Frede

2007-01-01

two different signal processing algorithms. The DFT technique is used for the single harmonic injection and the statistic technique is used for the double harmonic injection. The grid impedance estimation is used for compliance with the anti-islanding requirements of the German standard (VDE0126...

Fusion reactor design studies: standard accounts for cost estimates

International Nuclear Information System (INIS)

Schulte, S.C.; Willke, T.L.; Young, J.R.

1978-05-01

The fusion reactor design studies--standard accounts for cost estimates provides a common format from which to assess the economic character of magnetically confined fusion reactor design concepts. The format will aid designers in the preparation of design concept costs estimates and also provide policymakers with a tool to assist in appraising which design concept may be economically promising. The format sets forth a categorization and accounting procedure to be used when estimating fusion reactor busbar energy cost that can be easily and consistently applied. Reasons for developing the procedure, explanations of the procedure, justifications for assumptions made in the procedure, and the applicability of the procedure are described in this document. Adherence to the format when evaluating prospective fusion reactor design concepts will result in the identification of the more promising design concepts thus enabling the fusion power alternatives with better economic potential to be quickly and efficiently developed

On the asymptotically Poincaré-Einstein 4-manifolds with harmonic curvature

Science.gov (United States)

Hu, Xue

2018-06-01

In this paper, we discuss the mass aspect tensor and the rigidity of an asymptotically Poincaré-Einstein (APE) 4-manifold with harmonic curvature. We prove that the trace-free part of the mass aspect tensor of an APE 4-manifold with harmonic curvature and normalized Einstein conformal infinity is zero. As to the rigidity, we first show that a complete noncompact Riemannian 4-manifold with harmonic curvature and positive Yamabe constant as well as a L2-pinching condition is Einstein. As an application, we then obtain that an APE 4-manifold with harmonic curvature and positive Yamabe constant is isometric to the hyperbolic space provided that the L2-norm of the traceless Ricci tensor or the Weyl tensor is small enough and the conformal infinity is a standard round 3-sphere.

Setting the Stage for Harmonized Risk Assessment by Seismic Hazard Harmonization in Europe (SHARE)

Science.gov (United States)

Woessner, Jochen; Giardini, Domenico; SHARE Consortium

2010-05-01

Probabilistic seismic hazard assessment (PSHA) is arguably one of the most useful products that seismology can offer to society. PSHA characterizes the best available knowledge on the seismic hazard of a study area, ideally taking into account all sources of uncertainty. Results form the baseline for informed decision making, such as building codes or insurance rates and provide essential input to each risk assessment application. Several large scale national and international projects have recently been launched aimed at improving and harmonizing PSHA standards around the globe. SHARE (www.share-eu.org) is the European Commission funded project in the Framework Programme 7 (FP-7) that will create an updated, living seismic hazard model for the Euro-Mediterranean region. SHARE is a regional component of the Global Earthquake Model (GEM, www.globalquakemodel.org), a public/private partnership initiated and approved by the Global Science Forum of the OECD-GSF. GEM aims to be the uniform, independent and open access standard to calculate and communicate earthquake hazard and risk worldwide. SHARE itself will deliver measurable progress in all steps leading to a harmonized assessment of seismic hazard - in the definition of engineering requirements, in the collection of input data, in procedures for hazard assessment, and in engineering applications. SHARE scientists will create a unified framework and computational infrastructure for seismic hazard assessment and produce an integrated European probabilistic seismic hazard assessment (PSHA) model and specific scenario based modeling tools. The results will deliver long-lasting structural impact in areas of societal and economic relevance, they will serve as reference for the Eurocode 8 (EC8) application, and will provide homogeneous input for the correct seismic safety assessment for critical industry, such as the energy infrastructures and the re-insurance sector. SHARE will cover the whole European territory, the

Reporting of tangible fixed assets pursuant to the Czech accounting law and International Accounting Standards IAS/IFRS and US GAAP

OpenAIRE

Patrik Svoboda

2007-01-01

The valuation of assets is a relatively challenging activity as well as a scientific discipline having an impact on the amount of the reported assets and economic result process. The report deals with the issue of valuation of the tangible fixed assets in the accounting entities compiling the financial statements pursuant to the Czech national legislation and in conformity with the requirements of the International Accounting Standards IAS/IFRS and US GAAP. The substantial differences in the ...

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

Science.gov (United States)

Superfine, Benjamin Michael

2009-01-01

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

Vector Quantization of Harmonic Magnitudes in Speech Coding Applications—A Survey and New Technique

Directory of Open Access Journals (Sweden)

Wai C. Chu

2004-12-01

Full Text Available A harmonic coder extracts the harmonic components of a signal and represents them efficiently using a few parameters. The principles of harmonic coding have become quite successful and several standardized speech and audio coders are based on it. One of the key issues in harmonic coder design is in the quantization of harmonic magnitudes, where many propositions have appeared in the literature. The objective of this paper is to provide a survey of the various techniques that have appeared in the literature for vector quantization of harmonic magnitudes, with emphasis on those adopted by the major speech coding standards; these include constant magnitude approximation, partial quantization, dimension conversion, and variable-dimension vector quantization (VDVQ. In addition, a refined VDVQ technique is proposed where experimental data are provided to demonstrate its effectiveness.

The Impact of International Financial Reporting Standards on Accounting Curriculum in the United States

Science.gov (United States)

Yallapragada, RamMohan R.; Toma, Alfred G.; Roe, C. William

2011-01-01

According to the time line presently specified by the Securities and Exchange Commission (SEC), business firms in the United States (US) should switch from the existing US accounting reporting guidelines of the Generally Accepted Accounting Principles (GAAP) to International Financial Reporting Standards (IFRS) by the year 2014. The US business…

Harmonics and energy management

International Nuclear Information System (INIS)

Andresen, M.

1993-01-01

To summarize what this paper has presented: Voltage and current non-sinusoidal wave shapes exist in our power system. These harmonics result from the prolific use of non-linear loads. The use of these types of loads is increasing dramatically, partly due to the push to implement energy management techniques involving harmonic generating equipment. Harmonic analysis can identify specific harmonics, their frequency, magnitude, and phase shift referenced to the fundamental. Harmonic distortion forces the use of true RMS multimeters for measurement accuracy. High levels of neutral current and N-G voltages are now possible. Transformers may overheat and fail even though they are below rated capacity. Low power factors due to harmonics cannot be corrected by the installation of capacitors, and knowledge of the fundamental VARs or the displacement power factor is needed to use capacitors alone for power factor correction. The harmonic related problems presented are by no means an exhaustive list. Many other concerns arise when harmonics are involved in the power system. The critical issue behind these problems is that many of the devices being recommended from an energy management point of view are contributing to the harmonic levels, and thus to the potential for harmonic problems. We can no longer live in the sinusoidal mentality if we are to be effective in saving energy and reducing costs

State-space-based harmonic stability analysis for paralleled grid-connected inverters

DEFF Research Database (Denmark)

Wang, Yanbo; Wang, Xiongfei; Chen, Zhe

2016-01-01

This paper addresses a state-space-based harmonic stability analysis of paralleled grid-connected inverters system. A small signal model of individual inverter is developed, where LCL filter, the equivalent delay of control system, and current controller are modeled. Then, the overall small signal...... model of paralleled grid-connected inverters is built. Finally, the state space-based stability analysis approach is developed to explain the harmonic resonance phenomenon. The eigenvalue traces associated with time delay and coupled grid impedance are obtained, which accounts for how the unstable...... inverter produces the harmonic resonance and leads to the instability of whole paralleled system. The proposed approach reveals the contributions of the grid impedance as well as the coupled effect on other grid-connected inverters under different grid conditions. Simulation and experimental results...

Guidance for a harmonized emission scenario document (ESD) on ballast water discharge

Energy Technology Data Exchange (ETDEWEB)

Zipperle, Andreas [BIS - Beratungszentrum fuer integriertes Sedimentmanagement, Hamburg (Germany); Gils, Jos van [DELTARES, Delft (Netherlands); Hattum, Bert van [Amsterdam Univ. (Netherlands). IVM - Institute for Environmental Studies; Heise, Susanne [BIS - Beratungszentrum fuer integriertes Sedimentmanagement, Hamburg (Germany); Hamburg Univ. of Applied Sciences (Germany)

2011-05-15

The present report provides guidance for a harmonized Emission Scenario Document (ESD) for the exposure assessment as part of the environmental risk assessment process which applicants seeking approval of a ballast water management system (BWMS) need to perform prior to notification and authorisation procedures. Despite the global variability of the marine environment, ballast water discharges and treatment methods, exposure assessments need to be comparable between different applications. In order to achieve this, this ESD points out the following aspects: - Applicants should use standardized scenarios in order to predict mean exposure. These should reflect generic situations, independent of region or port so that results are widely applicable. In addition to a harbour scenario, a standardized shipping lane scenario should be considered, - During or right after ballast water discharge, high concentrations may persist in a water body for a certain length of time until extensive mixing results in mean concentrations. Not taking exposure to peak concentrations within gradients into account could lead to an underestimation of risk, especially for rapidly degrading substances. Efforts have been made to approximate maximum exposure concentration with simple dilution factors. Their applicability was checked by near-field-evaluations. - Chemical properties determine the environmental fate of substances. If they are ambiguous, selection of a specific set of data strongly influences the result of an exposure assessment. Guidance is given on what to do about lacking data. - In order to harmonize the exposure assessments, reliable chemical model software should be used. A discussion on the requirements of suitable software and an evaluation of MAMPEC is given in this report. (orig.)

Contribution of low-frequency harmonics to Mandarin Chinese tone identification in quiet and six-talker babble background.

Science.gov (United States)

Liu, Chang; Azimi, Behnam; Bhandary, Moulesh; Hu, Yi

2014-01-01

The goal of this study was to investigate Mandarin Chinese tone identification in quiet and multi-talker babble conditions for normal-hearing listeners. Tone identification was measured with speech stimuli and stimuli with low and/or high harmonics that were embedded in three Mandarin vowels with two fundamental frequencies. There were six types of stimuli: all harmonics (All), low harmonics (Low), high harmonics (High), and the first (H1), second (H2), and third (H3) harmonic. Results showed that, for quiet conditions, individual harmonics carried frequency contour information well enough for tone identification with high accuracy; however, in noisy conditions, tone identification with individual low harmonics (e.g., H1, H2, and H3) was significantly lower than that with the Low, High, and All harmonics. Moreover, tone identification with individual harmonics in noise was lower for a low F0 than for a high F0, and was also dependent on vowel category. Tone identification with individual low-frequency harmonics was accounted for by local signal-to-noise ratios, indicating that audibility of harmonics in noise may play a primary role in tone identification.

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.

Spherical Harmonic Analysis of Particle Velocity Distribution Function: Comparison of Moments and Anisotropies using Cluster Data

Science.gov (United States)

Gurgiolo, Chris; Vinas, Adolfo F.

2009-01-01

This paper presents a spherical harmonic analysis of the plasma velocity distribution function using high-angular, energy, and time resolution Cluster data obtained from the PEACE spectrometer instrument to demonstrate how this analysis models the particle distribution function and its moments and anisotropies. The results show that spherical harmonic analysis produced a robust physical representation model of the velocity distribution function, resolving the main features of the measured distributions. From the spherical harmonic analysis, a minimum set of nine spectral coefficients was obtained from which the moment (up to the heat flux), anisotropy, and asymmetry calculations of the velocity distribution function were obtained. The spherical harmonic method provides a potentially effective "compression" technique that can be easily carried out onboard a spacecraft to determine the moments and anisotropies of the particle velocity distribution function for any species. These calculations were implemented using three different approaches, namely, the standard traditional integration, the spherical harmonic (SPH) spectral coefficients integration, and the singular value decomposition (SVD) on the spherical harmonic methods. A comparison among the various methods shows that both SPH and SVD approaches provide remarkable agreement with the standard moment integration method.

Ellipticity and the offset angle of high harmonics generated by homonuclear diatomic molecules

International Nuclear Information System (INIS)

Odzak, S; Milosevic, D B

2011-01-01

In our recent paper (2010 Phys. Rev. A 82 023412) we introduced a theory of high-order harmonic generation by diatomic molecules exposed to an elliptically polarized laser field and have shown that the nth harmonic emission rate has contributions of the components of the T-matrix element in the direction of the laser-field polarization and in the direction perpendicular to it. Using both components of the T-matrix element we now develop a theoretical approach for calculating ellipticity and the offset angle of high harmonics. We show that the emitted harmonics generated by aligned molecules are elliptically polarized even if the applied field is linearly polarized. Using examples of N 2 , O 2 and Ar 2 molecules we show the existence of extrema and sudden changes of the harmonic ellipticity and the offset angle for particular molecular alignment and explain them by the destructive two-centre interference. Taking into account that the aligned molecules are an anisotropic medium for high harmonic generation, we introduce elliptic dichroism as a measure of this anisotropy, for both components of the T-matrix element. We propose that the measurement of the elliptic dichroism may reveal further information about the molecular structure.

Atto second high harmonic sources

International Nuclear Information System (INIS)

Nam, Chang Hee

2008-01-01

High harmonic generation is a powerful method to produce attosecond pulses. The high harmonics, emitted from atoms driven by intense femtosecond laser pulses, can from an attosecond pulse train with equally spaced harmonic spectrum or an isolated single attosecond pulse with broad continuum spectrum. Using high power femtosecond laser technology developed at CXRC, we have investigated the spectral and temporal characteristics of high harmonics obtained from gaseous atoms. The spectral structure of harmonics could be manipulated by controlling laser chirp, and continuous tuning of harmonic wavelengths was achieved. For rigorous temporal characterization of attosecond harmonic pulses a cross correlation technique was applied to the photoionization process by harmonic and IR femtosecond pulses and achieved the complete temporal reconstruction of attosecond pulse trains, revealing the detailed temporal structure of the attosecond chirp by material dispersion. The duration of attosecond high harmonic pulses is usually much longer than that of transform limited pulses due to the inherent chirp originating from the harmonic generation process. The attosecond chirp compensation in the harmonic generation medium itself was demonstrated, thereby realizing the generation of near transform limited attosecond pulses. The interference of attosecond electron wave packets, generated from an atom by attosecond harmonic pulses, will be also presented

Environmental Factors in China's Financial Accounting Development since 1949

NARCIS (Netherlands)

G. Zhang (Guohua)

2005-01-01

textabstractThe difference in environmental factors is one of the main reasons for the accounting difference among countries. It is also one of the critical factors to be first considered when studying and understanding one country’s accounting activities, and also when trying to harmonize and

Nonlinear coupling of flow harmonics: Hexagonal flow and beyond

Science.gov (United States)

Giacalone, Giuliano; Yan, Li; Ollitrault, Jean-Yves

2018-05-01

Higher Fourier harmonics of anisotropic flow (v4 and beyond) get large contributions induced by elliptic and triangular flow through nonlinear response. We present a general framework of nonlinear hydrodynamic response which encompasses the existing one and allows us to take into account the mutual correlation between the nonlinear couplings affecting Fourier harmonics of any order. Using Large Hadron Collider data on Pb+Pb collisions at s =2.76 TeV, we perform an application of our formalism to hexagonal flow, v6, a coefficient affected by several nonlinear contributions which are of the same order of magnitude. We obtain the first experimental measure of the coefficient χ624, which couples v6 to v2 and v4. This is achieved by putting together the information from several analyses: event-plane correlations, symmetric cumulants, and higher order moments recently analyzed by the ALICE Collaboration. The value of χ624 extracted from data is in fair agreement with hydrodynamic calculations, although with large error bars, which would be dramatically reduced by a dedicated analysis. We argue that within our formalism the nonlinear structure of a given higher order harmonic can be determined more accurately than the harmonic itself, and we emphasize potential applications to future measurements of v7 and v8.

A seven harmonic actively compensated Langmuir probe for the GEC Cell

Science.gov (United States)

Goodyear, A.; Nolle, L.; Hopgood, A. A.; Picton, P. D.; Braithwaite, N.

2001-10-01

The uncertainty of Langmuir probe measurements in capacitively coupled discharges depends to a great extent on how well harmonic components in the plasma potential are accounted for. The extent to which individual harmonics distort a probe characteristic has been determined across power and pressure parameter-space in the GEC cell. Langmuir probe current-voltage measurements are distorted by RF components across the probe sheath. A seven harmonic waveform was applied to the probe tip to actively match that generated by the plasma. In some circumstances harmonics above the 3rd contributed RF components of the order of the electron temperature in magnitude. Measurement of the EEDF was found to be particularly sensitive to these components. Optimization of the applied waveform (seven amplitudes and seven phases) was achieved using artificially intelligent control. This is advantageous given the large number of (possibly interacting) parameters and permits tracking of changes in plasma conditions. An algorithm utilizing simulated annealing determines the optimum waveform in a far shorter time than a skilled human operator can.

75 FR 82417 - Public Company Accounting Oversight Board; Order Approving Proposed Rules on Auditing Standards...

Science.gov (United States)

2010-12-30

... Standards Board (``ASB'') of the American Institute of Certified Public Accountants); and observations from... SECURITIES AND EXCHANGE COMMISSION [Release No. 34-63606; File No. PCAOB 2010-01] Public Company.... Introduction On September 15, 2010, the Public Company Accounting Oversight Board (the ``Board'' or the ``PCAOB...

High-harmonic spectroscopy of oriented OCS molecules: emission of even and odd harmonics.

Science.gov (United States)

Kraus, P M; Rupenyan, A; Wörner, H J

2012-12-07

We study the emission of even and odd high-harmonic orders from oriented OCS molecules. We use an intense, nonresonant femtosecond laser pulse superimposed with its phase-controlled second harmonic field to impulsively align and orient a dense sample of molecules from which we subsequently generate high-order harmonics. The even harmonics appear around the full revivals of the rotational dynamics. We demonstrate perfect coherent control over their intensity through the subcycle delay of the two-color fields. The odd harmonics are insensitive to the degree of orientation, but modulate with the degree of axis alignment, in agreement with calculated photorecombination dipole moments. We further compare the shape of the even and odd harmonic spectra with our calculations and determine the degree of orientation.

CURRENT TRENDS IN TAX HARMONIZATION AND COMPETITION WITHIN THE EUROPEAN UNION

Directory of Open Access Journals (Sweden)

Gherman Adela-Teodora

2010-12-01

Full Text Available This article treats on the fiscal harmonization process within the European Union being indispensable for assuring loyalty in the competition on its single market, given the fact that different system of taxation had direct and powerful impact on the prices level and on chosing the location for production and distribution activities. Both direct and indirect taxation distort the four fundamental freedoms of the single market. Most of the European Unions regulations regarding fiscal harmonization resemble to the Directive regarding especially the indirect taxes: VAT, Excises. The fiscal reforms from the member states have to be conceived in such a manner that they take into account the necessity of fiscal harmonization on EU level, creating a reasonable compromise between each country's sovereignty and the desideratum of removing fiscal barriers from the normal functioning of the single market.

Harmonic supergraphs

International Nuclear Information System (INIS)

Galperin, A.; Ivanov, E.; Ogievetsky, V.; Sokatchev, E.

1985-01-01

This paper completes a descrption of the quantization procedure in the harmonic superspace approach. The Feynman rules for N=2 matter and Yang-Mills theories are derived and the various examples of harmonic supergraph calculations are given. Calculations appear to be not more difficult than those in the N=1 case. The integration over harmonic variables does not lead to any troubles, a non-locality in these disappears on-shell. The important property is that the quantum corrections are always writen as integrals over the full harmonic superspace even though the initial action is an integral over the analytic subspace. As a by-product our results imply a very simple proof of finiteness of a wide class of the N=4, d=2 non-linear Σ-models. The most general self-couplings of hypermultiplets including those with broken SU(2) are considered.The duality relations among the N=2 linear multiplet and both kinds of hypermultiplet are established

ACCOUNTING PRACTICES FROM FINANCIAL INSTRUMENTS DISCLOSURE PERSPECTIVE – THE CASE OF ROMANIAN BANKING SYSTEM

Directory of Open Access Journals (Sweden)

Stefanescu Cristina Alexandrina

2012-12-01

Full Text Available International harmonization and convergence of accounting had gradually become one of the most challenging topic of worldwide research and a very hot debated issue in practitioners’ sphere, too. Several studies have addressed both formal and material accounting harmonization along time, a wide range of instruments have been developed and various statistical tools have been used in this respect. Basing on this background, we focused our attention on Romanian banking system which is now experiencing a great challenge by finally entirely adopting IFRS after the first step from 2005 when consolidated financial statements in accordance with IFRS were required and the second one from 2009 when informative individual financial statements under IFRS begun compulsory. Therefore, the objective of our paper is to empirically measure and compare the levels and progress of material accounting harmonization in Romanian banking sector focusing on financial instruments and their related disclosure requirements. First studies conducted in the measurement of harmonization practices (Nair and Frank, 1981; McKinnon and Janell, 1984; Doupnik and Taylor, 1985 started at the beginning of the 80’s, but were merely descriptive, focused on examining how IAS had been adopted in various countries around the world. In the earliest 90’s, there were developed the first instruments for measuring material harmonization, namely the concentration indices (H, C and I Index (Van der Tas, 1988; 1992 and various other forms of these (Archer et al., 1995, which were widely used in various research studies (Herrmann and Thomas, 1995; Aisbitt, 2001; Taplin, 2004. Basing on these measurement tools and cconsidering the main aim of our study – to measure material accounting harmonization in Romanian banking sector – we stated four hypotheses, thus trying to answer our questions: “Are the accounting practices related to financial instruments

Second harmonic generation in nanoscale films of transition metal dichalcogenide: Accounting for multipath interference

Directory of Open Access Journals (Sweden)

A. V. Kudryavtsev

2016-09-01

Full Text Available The transfer matrix method has been widely used to calculate wave propagation through the layered structures consisting entirely of either linear or nonlinear optical materials. In the present work, we develop the transfer matrix method for structures consisting of alternating layers of linear and nonlinear optical materials. The result is presented in a form that allows one to directly substitute the values of material constants, refractive index and absorption coefficient, into the expressions describing the second harmonic generation (SHG field. The model is applied to the calculation of second harmonic (SH field generated in nano-thin layers of transition metal dichalcogenides exfoliated on top of silicon oxide/silicon Fabry-Perot cavity. These structures are intensively studied both in view of their unique properties and perspective applications. A good agreement between experimental and numerical results can be achieved by small modification of optical constants, which may arise in an experiment due to a strong electric field of an incident focused pump laser beam. By considering the SHG effect, this paper completes the series of works describing the role of Fabry-Perot cavity in different optical effects (optical reflection, photoluminescence and Raman scattering in 2D semiconductors that is extremely important for characterization of these unique materials.

The Impact of Changes in Accounting Regulations on Agricultural Entities and Their Business Accounts Since 2016

Directory of Open Access Journals (Sweden)

Milena Otavová

2017-01-01

Full Text Available Financial accounting in the European Union is harmonized through directives. In 2013 Directive 2013/34/EU of the European Parliament and the Council was issued. It aims to improve the performance of micro and small entities by reducing their administrative burden. The primary requirement of the Directive is to introduce entity size classification. The paper identifies the impact of the transposition of the Directive on the size distribution of agricultural enterprises in the V4 countries and some other countries of the European Union using data from the Amadeus database. In the Czech Republic obligations which are part of financial reporting are determined for agricultural enterprises and their impact on fundamental accounting principles is detected. The implementation of the Directive in the Czech Republic significantly influenced valuation, accounting for and specially reporting of inventories of a company’s own activity and capitalization, which are typical for agricultural enterprises. A comparison of the regulation effective until the end of 2015 with the new regulation showed the impact on the amount of profit and turnover, which are also quantified. The degree of harmonization with IAS/IFRS is also examined.

International standards and agreements in food irradiation

International Nuclear Information System (INIS)

Cetinkaya, N.

2004-01-01

The economies of both developed and developing countries have been effected by their exported food and agricultural products. Trading policies of food and agricultural products are governed by international agreement as well as national regulations. Trade in food and agricultural commodities may be affected by both principal Agreements within the overall World Trade Organization (WTO) Agreement, though neither specifically refers to irradiation or irradiated foods. The principal Agreements are the Technical Barriers to Trade (TBT) Agreement and the Sanitary and Phyto sanitary (SPS) Agreement. The SPS of the WTO requires governments to harmonize their sanitary and phyto sanitary measures on as wide basis as possible. Related standards, guidelines and recommendations of international standard setting bodies such as the Codex Alimentarius Commission (food safety); the International Plant Protection Convention (IPPC) (plant health and quarantine); and International Office of Epizootic (animal health and zoo noses) should be used in such a harmonization. International Standards for Phyto sanitary Measures (ISPM) no.18 was published under the IPPC by FAO (April 2003, Rome-Italy). ISPM standard provides technical guidance on the specific procedure for the application of ionizing radiation as a phyto sanitary treatment for regulated pests or articles. Moreover, Codex Alimentarius Commission, Codex General Standard for Irradiated Foods (Stand 106-1983) and Recommended International Code of Practice were first published in 1983 and revised in March 2003. Scope of this standard applies to foods processed by ionizing radiation that is used in conjunction with applicable hygienic codes, food standards and transportation codes. It does not apply to foods exposed to doses imparted by measuring instruments used for inspection purposes. Codex documents on Principles and Guidelines for the Import/Export Inspection and Certification of Foods have been prepared to guide international

Defining Strong State Accountability Systems: How Can Better Standards Gain Greater Traction? A First Look

Science.gov (United States)

Reed, Eileen; Scull, Janie; Slicker, Gerilyn; Winkler, Amber M.

2012-01-01

Rigorous standards and aligned assessments are vital tools for boosting education outcomes but they have little traction without strong accountability systems that attach consequences to performance. In this pilot study, Eileen Reed, Janie Scull, Gerilyn Slicker, and Amber Winkler lay out the essential features of such accountability systems,…

A Study on Financial Reporting Standards and Accounting Quality- Evidence from China

Science.gov (United States)

Liou, Cheng-Hwai

2013-02-01

According to institutional theorists, the forms and business models of corporation are mainly shaped by factors such as politics, regulations, social norms and cultures. This paper examines how the International Financial Reporting Standards (IFRS) and institutional environment influence the accounting quality, in response to the threat of political extraction in China. We took mainland China as an example instead in our study, following the accounting quality definition of Barth et al. [2], we found that the developments of Chinese government performance audit are conspicuously different by region; to reflect such differences, we elaborated our research by dividing mainland China into 31 categories (provinces or cities). We set 2003-2010 as the time horizon for this study. After testing the Regression model, our empirical research achieved two conclusions: 1) IFRS adoption in China should significantly improve the accounting quality, and 2) IFRS and institutional environment should synthetically influence the quality of accounting as well.

Measurement of optical-beat frequency in a photoconductive terahertz-wave generator using microwave higher harmonics.

Science.gov (United States)

Murasawa, Kengo; Sato, Koki; Hidaka, Takehiko

2011-05-01

A new method for measuring optical-beat frequencies in the terahertz (THz) region using microwave higher harmonics is presented. A microwave signal was applied to the antenna gap of a photoconductive (PC) device emitting a continuous electromagnetic wave at about 1 THz by the photomixing technique. The microwave higher harmonics with THz frequencies are generated in the PC device owing to the nonlinearity of the biased photoconductance, which is briefly described in this article. Thirteen nearly periodic peaks in the photocurrent were observed when the microwave was swept from 16 to 20 GHz at a power of -48 dBm. The nearly periodic peaks are generated by the homodyne detection of the optical beat with the microwave higher harmonics when the frequency of the harmonics coincides with the optical-beat frequency. Each peak frequency and its peak width were determined by fitting a Gaussian function, and the order of microwave harmonics was determined using a coarse (i.e., lower resolution) measurement of the optical-beat frequency. By applying the Kalman algorithm to the peak frequencies of the higher harmonics and their standard deviations, the optical-beat frequency near 1 THz was estimated to be 1029.81 GHz with the standard deviation of 0.82 GHz. The proposed method is applicable to a conventional THz-wave generator with a photomixer.

Harmonic operation of high gain harmonic generation free electron laser

International Nuclear Information System (INIS)

Deng Haixiao; Chinese Academy of Sciences, Beijing; Dai Zhimin

2008-01-01

In high gain harmonic generation (HGHG) free electron laser (FEL), with the right choice of parameters of the modulator undulator, the dispersive section and the seed laser, one may make the spatial bunching of the electron beam density distribution correspond to one of the harmonic frequencies of the radiator radiation, instead of the fundamental frequency of the radiator radiation in conventional HGHG, thus the radiator undulator is in harmonic operation (HO) mode. In this paper, we investigate HO of HGHG FEL. Theoretical analyses with universal method are derived and numerical simulations in ultraviolet and deep ultraviolet spectral regions are given. It shows that the power of the 3rd harmonic radiation in the HO of HGHG may be as high as 18.5% of the fundamental power level. Thus HO of HGHG FEL may obtain short wavelength by using lower beam energy. (authors)

Towards a harmonized radiopharmaceutical regulatory framework in Europe

International Nuclear Information System (INIS)

Decristoforo, A.; Penuelas, I.

2009-01-01

Despite European unification regarding a common legal framework for many aspects of pharmaceutical production including industrial manufacture of pharmaceuticals, the practice of pharmacy in general, and of radiopharmacy in particular, differs substantially and are mainly regulated at the national level. Herein the authors discuss major European documents relevant for radiopharmacy practice in Europe and recent developments on the national level especially regarding the small-scale preparation of radiopharmaceuticals (R P). Issues related to marketing authorization (and exemptions from it), standards of preparation, quality requirements, regulations of clinical trials and education will be outlined. Standards for the industrial preparation of pharmaceuticals are defined in Good Manufacturing Practice (GMP), not taking into account specific requirements for the small scale, extemporaneous preparation of R P. The European Association of Nuclear Medicine EANM has published several documents based on GMP and called Good Radiopharmaceutical Practice (cGRPP) to specifically address this in an attempt to harmonize R P preparation across Europe. Clinical trials have been hampered by the introduction of directive 2001/20/E C again aimed at the marketing track of industrial production and currently a number of activities are ongoing to counterbalance this problem in radiopharmaceutical research. Additionally, the role of the European Pharmacopoeia in regulating quality requirements and the need for specific education and training in the small scale radiopharmaceutical preparation are also discussed.

General Lp-harmonic Blaschke bodies

Indian Academy of Sciences (India)

Lutwak introduced the harmonic Blaschke combination and the harmonic Blaschke body of a star body. Further, Feng and Wang introduced the concept of the -harmonic Blaschke body of a star body. In this paper, we define the notion of general -harmonic Blaschke bodies and establish some of its properties.

European standards for composite construction

NARCIS (Netherlands)

Stark, J.W.B.

2000-01-01

The European Standards Organisation (CEN) has planned to develop a complete set of harmonized European building standards. This set includes standards for composite steel and concrete buildings and bridges. The Eurocodes, being the design standards, form part of this total system of European

Layering of IFRS and Dual Institutionality of Accounting Standards in Belarus

OpenAIRE

Alexander, David; Alon, Anna

2017-01-01

Submitted version of an article published in the journal Accounting in Europe. There is an ongoing debate about the applicability and efficacy of International Financial Reporting Standards (IFRS) adoption in countries with diverse institutional infrastructures. We examine financial reporting in Belarus and factors that are shaping its development. In Belarus, IFRS has been adopted through layering where it is an additional requirement to the existing reporting specified by the national ac...

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.

Recognition of the Factoring Contracts within the scope of Turkey Accounting Standards with regard to the Buyer and Seller

Directory of Open Access Journals (Sweden)

Birsel Sabuncu

2017-02-01

Full Text Available In this study giving general information about factoring, which is an alternative financing technique, regarding the recognition of the factoring transactions within the scope of the Turkish Accounting Standards, by presenting a sample application in particular regard of an export transaction in relation to the accounting records which have to be done by the company that gives factoring service and receives the factoring service, a contribution to the accounting literature is put forward. In the study, it is shown that, even though the Uniform Accounting Plan which the factoring companies and the companies which use a factoring service in their accounting records differ from each other, recognition of it within the scope of the Turkish Accounting Standards is a basis. The fundamental principle of the accounting records of the company which assigns the receivables that generate from the exporting by entering into an agreement of factoring is the recognition of the income according to the fair value, by reflecting the amount which the income waits to gain the when assigning, and by separating the income which is actualised and not actualised. Keywords: Factoring, factoring transactions, Turkish Accounting Standards

High-order harmonics measured by the photon statistics of the infrared driving-field exiting the atomic medium.

Science.gov (United States)

Tsatrafyllis, N; Kominis, I K; Gonoskov, I A; Tzallas, P

2017-04-27

High-order harmonics in the extreme-ultraviolet spectral range, resulting from the strong-field laser-atom interaction, have been used in a broad range of fascinating applications in all states of matter. In the majority of these studies the harmonic generation process is described using semi-classical theories which treat the electromagnetic field of the driving laser pulse classically without taking into account its quantum nature. In addition, for the measurement of the generated harmonics, all the experiments require diagnostics in the extreme-ultraviolet spectral region. Here by treating the driving laser field quantum mechanically we reveal the quantum-optical nature of the high-order harmonic generation process by measuring the photon number distribution of the infrared light exiting the harmonic generation medium. It is found that the high-order harmonics are imprinted in the photon number distribution of the infrared light and can be recorded without the need of a spectrometer in the extreme-ultraviolet.

Harmonic Scalpel versus Electrocautery Dissection in Modified Radical Mastectomy for Breast Cancer: A Meta-Analysis.

Directory of Open Access Journals (Sweden)

Jinbo Huang

Full Text Available Despite the common use of conventional electrocautery in modified radical mastectomy for breast cancer, the harmonic scalpel is recently emerging as a dominant surgical instrument for dissection and haemostasis, which is thought to reduce the morbidity, such as seroma and blood loss. But the results of published trials are inconsistent. So we made the meta-analysis to assess the intraoperative and postoperative endpoints among women undergoing modified radical mastectomy with harmonic scalpel or electrocautery.A comprehensive literature search of case-control studies from PubMed, MEDLINE, EMBASE and Cochrane Library databases involving modified radical mastectomy with harmonic scalpel or electrocautery was performed. We carried out a meta-analysis of primary endpoints including postoperative drainage, seroma development, intraoperative blood loss and secondly endpoints including operative time and wound complications. We used odds ratios (ORs with 95% confidence intervals (CIs to evaluate the effect size for categorical outcomes and standardised mean differences (SMDs for continuous outcomes.A total of 11 studies with 702 patients were included for this meta-analysis. There was significant difference in total postoperative drainage (SMD: -0.74 [95%CI: -1.31, -0.16]; P< 0.01, seroma development[OR: 0.49 (0.34, 0.70; P < 0.01], intraoperative blood loss(SMD: -1.14 [95%CI: -1.81,-0.47]; P < 0.01 and wound complications [OR: 0.38 (0.24, 0.59; P < 0.01] between harmonic scalpel dissection and standard electrocautery in modified radical mastectomy for breast cancer. No difference was found as for operative time between harmonic scalpel dissection and standard electrocautery (SMD: 0.04 [95%CI: -0.41, 0.50]; P = 0.85.Compared to standard electrocautery, harmonic scalpel dissection presents significant advantages in decreasing postoperative drainage, seroma development, intraoperative blood loss and wound complications in modified radical mastectomy for

General Lp-harmonic Blaschke bodies

Indian Academy of Sciences (India)

Abstract. Lutwak introduced the harmonic Blaschke combination and the harmonic. Blaschke body of a star body. Further, Feng and Wang introduced the concept of the L p- harmonic Blaschke body of a star body. In this paper, we define the notion of general. L p-harmonic Blaschke bodies and establish some of its ...

SMEs Financial Reporting in European Union: Steps towards a More Harmonized Reporting

OpenAIRE

Buculescu (Costicã) Maria Mãdãlina; Stoica Anamaria

2014-01-01

Recognizing the increasingly importance of SMEs in the economy, European Commission attempts to develop an “economic friendly” environment for SMEs business and further to create a harmonized accounting framework for SMEs financial reporting. Therefore, in 2013, European Commission issued a new Accounting Directive 2013/34/EU, to which the member states have to comply until July 2015, representing an important effort undertaken to reduce the administrative burden of SMEs financial reporting, ...

Accounting for business combinations: lessons from the U.S.A.?

OpenAIRE

Ribeiro, Humberto; Crowther, David

2008-01-01

The number of different accounting practices at national level is considerable in Europe. The adoption of IAS/IFRS is a relevant step towards accounting harmonization in Europe, but also results in a dual accounting system for European companies. The accounting for business combinations provides a good example of profusion of different possible methods used by companies in different European countries, with implications on the comparability of financial statements. From the twenty-one Eur...

Influence of higher harmonics of the undulator in X-ray polarimetry and crystal monochromator design.

Science.gov (United States)

Marx-Glowna, Berit; Schulze, Kai S; Uschmann, Ingo; Kämpfer, Tino; Weber, Günter; Hahn, Christoph; Wille, Hans Christian; Schlage, Kai; Röhlsberger, Ralf; Förster, Eckhart; Stöhlker, Thomas; Paulus, Gerhard G

2015-09-01

The spectrum of the undulator radiation of beamline P01 at Petra III has been measured after passing a multiple reflection channel-cut polarimeter. Odd and even harmonics up to the 15th order, as well as Compton peaks which were produced by the high harmonics in the spectrum, could been measured. These additional contributions can have a tremendous influence on the performance of the polarimeter and have to be taken into account for further polarimeter designs.

Harmonic Interaction Analysis in Grid Connected Converter using Harmonic State Space (HSS) Modeling

DEFF Research Database (Denmark)

Kwon, Jun Bum; Wang, Xiongfei; Bak, Claus Leth

2015-01-01

-model, are introduced to analyze these problems. However, it is found that Linear Time Invariant (LTI) base model analysis makes it difficult to analyze these phenomenon because of time varying system operation trajectories, varying output impedance seen by grid connected systems and neglected switching component......An increasing number of power electronics based Distributed Generation (DG) systems and loads generate coupled harmonic as well as non-characteristic harmonic with each other. Several methods like impedance based analysis, which is derived from conventional small signal- and average...... during the modeling process. This paper investigates grid connected converter by means of Harmonic State Space (HSS) small signal model, which is modeled from Linear Time varying Periodically (LTP) system. Further, a grid connected converter harmonic matrix is investigated to analyze the harmonic...

Analysis of Possibilities of Detectnig the Manipulation of Financial Statements in Terms of the IFRS and Czech Accounting Standards

Directory of Open Access Journals (Sweden)

Zita Drábková

2015-01-01

Full Text Available The main objective of financial statements is to give information. The diversity of interests and objectives of individual groups of users and creators of financial statements presents the risk of manipulation of financial statements in the context of true and fair view as defined in the national accounting legislation. The paper is concerned with the different possibilities of detecting the manipulation of financial statements in terms of the Czech Accounting Standards and IFRS. The paper analyzes the selected risk detection models of the manipulation of financial statements using creative accounting methods, off-balance sheet financing methods and accounting frauds in specific case studies of selected accounting unit in terms of Czech accounting standards. Based on the analysis and comparison of the results thereof, the paper presents and evaluates the alternatives of users of financial statements to evaluate the risk of manipulation of financial statements beyond the scope of a fair and true view. The evaluation further includes a comparison of uses of these models with respect to the International Financial Reporting Standards.

A Fast Algorithm for Maximum Likelihood Estimation of Harmonic Chirp Parameters

DEFF Research Database (Denmark)

Jensen, Tobias Lindstrøm; Nielsen, Jesper Kjær; Jensen, Jesper Rindom

2017-01-01

. A statistically efficient estimator for extracting the parameters of the harmonic chirp model in additive white Gaussian noise is the maximum likelihood (ML) estimator which recently has been demonstrated to be robust to noise and accurate --- even when the model order is unknown. The main drawback of the ML......The analysis of (approximately) periodic signals is an important element in numerous applications. One generalization of standard periodic signals often occurring in practice are harmonic chirp signals where the instantaneous frequency increases/decreases linearly as a function of time...

The role of enterprise resource planning (ERP system in advancing the country of Jordan towards international standard accounting practices and accounting mechanisms

Directory of Open Access Journals (Sweden)

Hussein Mohammed Alrabba

2017-03-01

Accounting sector. The proposition is thusly tested by the overall results from bucketing and ANOVA of Jordanian Bromine and Arab Potash companies conducted surveys. The research methodology quantitatively utilized Jordanian Bromine Company and Arab Potash Company companies to test whether the was any role played by Enterprise resource planning, commonly abbreviated as (ERP, system in advancing the country of Jordan towards universal standard accounting practices and accounting mechanisms. Notably, the data as per two studies relied on for feedback on the implementation and application of the ERP paradigm/system on the structure of the Jordanian Bromine Company and Arab Potash Company companies. The final result proved true the deduction that the overall ERP structure (Enterprise Resource Planning System greatly impacted the accounting mechanisms and standards in the Jordanian organizations. Recommendations aimed at integrating different sectors in Jordan, including the Jordanian Bromine Company and Arab Potash Company companies with the banking sector and financial institutions so that the entire system can work collaboratively under the protocols, rules and requirements of the universal standard accounting practices and accounting mechanisms.

Retrogressive harmonic motion as structural and stylistic characteristic of pop-rock music

Science.gov (United States)

Carter, Paul S.

The central issue addressed in this dissertation is that of progressive and retrogressive harmonic motion as it is utilized in the repertoire of pop-rock music. I believe that analysis in these terms may prove to be a valuable tool for the understanding of the structure, style and perception of this music. Throughout my study of this music, various patterns of progressive and retrogressive harmonic motions within a piece reveal a kind of musical character about it, a character on which much of a work's style, organization and extramusical nature often depends. Several influential theorists, especially Jean-Phillipe Rameau, Hugo Riemann, and Arnold Schoenberg, have addressed the issues of functional harmony and the nature of the motion between chords of a tonal harmonic space. After assessing these views, I have found that it is possible to differentiate between two fundamental types of harmonic motions. This difference, one that I believe is instrumental in characterizing pop-rock music, is the basis for the analytical perspective I wish to embrace. After establishing a method of evaluating tonal harmonic root motions in these terms, I wish to examine a corpus of this music in order to discover what a characterization of its harmonic motion may reveal about each piece. Determining this harmonic character may help to establish structural and stylistic traits for that piece, its genre, composer, period, or even its sociological purpose. Conclusions may then be drawn regarding the role these patterns play in defining musical style traits of pop-rock. Partly as a tool for serving the study mentioned above I develop a graphical method of accounting for root motion I name the tonal "Space-Plot"; This apparatus allows the analyst to measure several facets about the harmonic motion of the music, and to see a wide scope of relations in and around a diatonic key.

Policy harmonized approach for the EU agricultural sector modelling

Directory of Open Access Journals (Sweden)

G. SALPUTRA

2008-12-01

Full Text Available Policy harmonized (PH approach allows for the quantitative assessment of the impact of various elements of EU CAP direct support schemes, where the production effects of direct payments are accounted through reaction prices formed by producer price and policy price add-ons. Using the AGMEMOD model the impacts of two possible EU agricultural policy scenarios upon beef production have been analysed – full decoupling with a switch from historical to regional Single Payment scheme or alternatively with re-distribution of country direct payment envelopes via introduction of EU-wide flat area payment. The PH approach, by systematizing and harmonizing the management and use of policy data, ensures that projected differential policy impacts arising from changes in common EU policies reflect the likely actual differential impact as opposed to differences in how “common” policies are implemented within analytical models. In the second section of the paper the AGMEMOD model’s structure is explained. The policy harmonized evaluation method is presented in the third section. Results from an application of the PH approach are presented and discussed in the paper’s penultimate section, while section 5 concludes.;

Input Harmonic Analysis on the Slim DC-Link Drive Using Harmonic State Space Model

DEFF Research Database (Denmark)

Yang, Feng; Kwon, Jun Bum; Wang, Xiongfei

2017-01-01

The harmonic performance of the slim dc-link adjustable speed drives has shown good performance in some studies but poor in some others. The contradiction indicates that a feasible theoretical analysis is still lacking to characterize the harmonic distortion for the slim dc-link drive. Considerin...... results of the slim dc-link drive, loaded up to 2.0 kW, are presented to validate the theoretical analysis....... variation according to the switching instant, the harmonics at the steady-state condition, as well as the coupling between the multiple harmonic impedances. By using this model, the impaction on the harmonics performance by the film capacitor and the grid inductance is derived. Simulation and experimental...

The harmonic oscillator and the position dependent mass Schroedinger equation: isospectral partners and factorization operators

International Nuclear Information System (INIS)

Morales, J.; Ovando, G.; Pena, J. J.

2010-01-01

One of the most important scientific contributions of Professor Marcos Moshinsky has been his study on the harmonic oscillator in quantum theory vis a vis the standard Schroedinger equation with constant mass [1]. However, a simple description of the motion of a particle interacting with an external environment such as happen in compositionally graded alloys consist of replacing the mass by the so-called effective mass that is in general variable and dependent on position. Therefore, honoring in memoriam Marcos Moshinsky, in this work we consider the position-dependent mass Schrodinger equations (PDMSE) for the harmonic oscillator potential model as former potential as well as with equi-spaced spectrum solutions, i.e. harmonic oscillator isospectral partners. To that purpose, the point canonical transformation method to convert a general second order differential equation (DE), of Sturm-Liouville type, into a Schroedinger-like standard equation is applied to the PDMSE. In that case, the former potential associated to the PDMSE and the potential involved in the Schroedinger-like standard equation are related through a Riccati-type relationship that includes the equivalent of the Witten superpotential to determine the exactly solvable positions-dependent mass distribution (PDMD)m(x). Even though the proposed approach is exemplified with the harmonic oscillator potential, the procedure is general and can be straightforwardly applied to other DEs.

Defense Contract Audit Agency Audits of Contractor Compliance with Cost Accounting Standards

Science.gov (United States)

1999-01-11

Appendix B. Continued Need for Cost Accounting Standards Asset Valuations. GAAP requires that assets be revalued after mergers and acquisitions. If the...purchase method is used to revalue assets , depreciation and amortization costs may increase drastically to be passed on as increased costs on...contractor fully for the assets through normal depreciation . Contractor Pension Plans. Government-funded pension assets must be properly allocated

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

Occupational exposure limits in Europe and Asia--continued divergence or global harmonization?

Science.gov (United States)

Ding, Qian; Schenk, Linda; Malkiewicz, Katarzyna; Hansson, Sven Ove

2011-12-01

Occupational exposure limits (OELs) are used as a risk management tool aiming at protecting against negative health effects of occupational exposure to harmful substances. The systems of OEL development have not been standardized and divergent outcomes have been reported. However some harmonization processes have been initiated, primarily in Europe. This study investigates the state of harmonization in a global context. The OEL systems of eight Asian and seventeen European organizations are analyzed with respect to similarities and differences in: (1) the system for determining OELs, (2) the selection of substances, and (3) the levels of the OELs. The majority of the investigated organizations declare themselves to have been influenced by the American Conference of Governmental Industrial Hygienists (ACGIH), and in many cases this can be empirically confirmed. The EU harmonization process is reflected in trends towards convergence within the EU. However, comparisons of Asian and European organizations provide no obvious evidence that OELs are becoming globally harmonized. Copyright © 2011 Elsevier Inc. All rights reserved.

75 FR 3509 - Public Company Accounting Oversight Board; Order Approving Proposed Rules on Auditing Standard No...

Science.gov (United States)

2010-01-21

... Accounting Oversight Board; Order Approving Proposed Rules on Auditing Standard No. 7, Engagement Quality... (the ``Commission'') a notice (the ``Notice'') of proposed rules (File No. PCAOB-2009-02) on Auditing... identify any significant engagement deficiencies before it issues its audit report. Auditing Standard No. 7...

Meeting Threshold Learning Standards through Self-Management in Group Oral Presentations: Observations on Accounting Postgraduate Students

Science.gov (United States)

Shauki, Elvia R.; Benzie, Helen

2017-01-01

This study explores the development of student self-management skills through an oral presentation task. It is motivated by the challenge to maintain consistent quality in students' oral skills and to incorporate national accounting curriculum requirements for threshold learning standards into an accounting subject. The study has been conducted in…

Comparison study among conventional, tissue harmonic and pulse inversion harmonic images to evaluate pleural effusion and ascites

International Nuclear Information System (INIS)

Chung, Hwan Hoon; Kim, Yun Hwan; Kang, Chang Ho; Park, Bum Jin; Chung, Kyoo Byung; Suh, Won Hyuck

2000-01-01

To determine the most useful sonographic technique to evaluate pleural effusion and ascites by comparing conventional, tissue harmonic and pulse inversion harmonic images. 12 patients having pleural effusion and 14 patients having ascites were included in this study. 18 patients were male and 8 patients were female. Average age was 54.8 yrs (25-77). We compared images which had been taken at the same section with 3 above mentioned sonographic techniques. Evaluation was done by 3 radiologists in consensus and grades were given to 3 techniques from 1 to 3. Evaluating points were 1) normal structures that border the fluid such as liver, peritoneal lining, pleura, 2) septation in fluid, 3) debris floating in fluid, and 4) artifacts. Pulse inversion harmonic image was the best in image quality for normal structures, followed by tissue harmonic and conventional image (p<0.05). Pulse inversion harmonic image was better than conventional image to evaluate septation in fluid (p<0.05), but there were no statistically significant difference between pulse inversion and tissue harmonic images, and tissue harmonic and conventional images. Tissue harmonic image was better than pulse inversion harmonic and conventional images to evaluate debris floating in fluid (p<0.05) but there was no statistically significant difference between these two latter techniques. Artifacts were most prominent on conventional image followed by tissue harmonic and pulse inversion harmonic image (p<0.05). Pulse inversion harmonic image was the best sonographic technique to evaluate pleural effusion or ascites, However, Tissue harmonic image was the best for evaluation of debris.

Comparison study among conventional, tissue harmonic and pulse inversion harmonic images to evaluate pleural effusion and ascites

Energy Technology Data Exchange (ETDEWEB)

Chung, Hwan Hoon; Kim, Yun Hwan; Kang, Chang Ho; Park, Bum Jin; Chung, Kyoo Byung; Suh, Won Hyuck [Korea University College of Medicine, Seoul (Korea, Republic of)

2000-12-15

To determine the most useful sonographic technique to evaluate pleural effusion and ascites by comparing conventional, tissue harmonic and pulse inversion harmonic images. 12 patients having pleural effusion and 14 patients having ascites were included in this study. 18 patients were male and 8 patients were female. Average age was 54.8 yrs (25-77). We compared images which had been taken at the same section with 3 above mentioned sonographic techniques. Evaluation was done by 3 radiologists in consensus and grades were given to 3 techniques from 1 to 3. Evaluating points were 1) normal structures that border the fluid such as liver, peritoneal lining, pleura, 2) septation in fluid, 3) debris floating in fluid, and 4) artifacts. Pulse inversion harmonic image was the best in image quality for normal structures, followed by tissue harmonic and conventional image (p<0.05). Pulse inversion harmonic image was better than conventional image to evaluate septation in fluid (p<0.05), but there were no statistically significant difference between pulse inversion and tissue harmonic images, and tissue harmonic and conventional images. Tissue harmonic image was better than pulse inversion harmonic and conventional images to evaluate debris floating in fluid (p<0.05) but there was no statistically significant difference between these two latter techniques. Artifacts were most prominent on conventional image followed by tissue harmonic and pulse inversion harmonic image (p<0.05). Pulse inversion harmonic image was the best sonographic technique to evaluate pleural effusion or ascites, However, Tissue harmonic image was the best for evaluation of debris.

Increased first and second pulse harmonics in Tai Chi Chuan practitioners.

Science.gov (United States)

Lu, Wan-An; Chen, Yung-Sheng; Kuo, Cheng-Deng

2016-02-29

Tai Chi Chuan (TCC) is known to be a good calisthenics for people. This study examined the relationship between pulse harmonics and autonomic nervous modulation in TCC practitioners. Power spectral measures of right pulse wave and heart rate variability (HRV) measures were compared between TCC practitioners and control subjects. Correlation analyses between pulse harmonics and HRV measures were performed using linear regression analysis. At baseline, the total power of pulse (TPp), powers of all individual pulse harmonics, normalized power of the 1(st) harmonics (nPh1) of TCC practitioners were greater, while the normalized power of the 4(th) pulse harmonics (nPh4) of TCC practitioners was smaller, than those of the controls. Similarly, the baseline standard deviation (SD(RR)), coefficient of variation (CV(RR)), and normalized high-frequency power (nHFP) of RR intervals were smaller, while the normalized very low-frequency power (nVLFP) and low-/high- frequency power ratio (LHR) were larger in the TCC practitioners. The TCC age correlated significantly and negatively with nPh1, and nearly significantly and negatively with nPh2 in the TCC practitioners. Thirty min after TCC exercise, the percentage changes in mRRI, SDRR, TP, VLFP were decreased, while the percentage changes in HR, ULFP, nLFP, and Ph2 were increased, relative to the controls. Correlation analysis shows that the %Ph2 correlates significantly and negatively with %mRRI and significantly and positively with %HR. The TCC practitioners had increased baseline total power of pulse and the 1(st) and 2(nd) pulse harmonics, and decreased power of the 4(th) pulse harmonics, along with decreased vagal modulation and increased sympathetic modulation. After TCC exercise, the power of the 2(nd) harmonics of TCC practitioners was increased which might be related to the increase in HR due to decreased vascular resistance after TCC exercise.

Impact of electron-electron Coulomb interaction on the high harmonic generation process in graphene

Science.gov (United States)

Avetissian, H. K.; Mkrtchian, G. F.

2018-03-01

Generation of high harmonics in a monolayer graphene initiated by a strong coherent radiation field, taking into account electron-electron Coulomb interaction, is investigated. A microscopic theory describing the nonlinear optical response of graphene is developed. The Coulomb interaction of electrons is treated in the scope of dynamic Hartree-Fock approximation. The closed set of integrodifferential equations for the single-particle density matrix of a graphene quantum structure is solved numerically. The obtained solutions show the significance of many-body Coulomb interaction on the high harmonic generation process in graphene.

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.

The Social Organization of School Counseling in the Era of Standards-Based Accountability

Science.gov (United States)

Dorsey, Alexander C.

2011-01-01

The reform policies of standards-based accountability, as outlined in NCLB, impede the functioning of school counseling programs and the delivery of services to students. Although recent studies have focused on the transformation of the school counseling profession, a gap exists in the literature with regard to how the experiences of school…

IAS 8, Accounting Policies, Changes in Accounting Estimates and Errors – A Closer Look

OpenAIRE

Muthupandian, K S

2008-01-01

The International Accounting Standards Board issued the revised version of the International Accounting Standard 8, Accounting Policies, Changes in Accounting Estimates and Errors. The objective of IAS 8 is to prescribe the criteria for selecting, applying and changing accounting policies, together with the accounting treatment and disclosure of changes in accounting policies, changes in accounting estimates and the corrections of errors. This article presents a closer look of the standard (o...

Comparative Study of Financial Statements in Anglo-Saxon and Romanian Accounting

OpenAIRE

Nicolae ECOBICI

2010-01-01

The two accounting systems, the French and Anglo-Saxon, tend to harmonize. We will present the financial statements of Romania, subject to OMFP 3055/2009, in parallel with the Anglo-Saxon accounting system. The issues considered are related to the reference period and the shape, structure and content of financial statements.

Harmonic Patterns in Forex Trading

OpenAIRE

Nemček, Sebastian

2013-01-01

This diploma thesis is committed to examination of validity of Harmonic Patterns in Forex trading. Scott Carney described existing and introduced new Harmonic Patterns in 1999 in his book Harmonic Trader. These patterns use the Fibonacci principle to analyze price action and to provide both bullish and bearish trading signals. The goal of this thesis is to find out whether harmonic trading strategy on selected pairs is profitable in FX market, which patterns are the most profitable and what i...

The ways of harmonization of uranium resources accounting systems on a global scale

International Nuclear Information System (INIS)

Naumov, S.S.; Shumilin, M.V.

1998-01-01

Resource classification systems used today in different countries make reference to the same principals: geological variability, commercial importance and level of preparedness for production. However, some countries with mining industries and established traditions use different classifications that are difficult to harmonize. To assist in developing a common international classification four issues are proposed for discussion: 1) existence of production facilities for producing resources; 2) need for low production cost categories compatible with current market prices; 3) specifying the degree of accuracy for various categories of resources and 4) in situ versus recoverable resource estimates. Based on these concepts revisions are proposed to the IAEA uranium classification system. Examples are also given of resource classifications for the Streltzovskoe deposit, Krasnokamensk. (author)

International standards and agreements in food irradiation

International Nuclear Information System (INIS)

Cetinkaya, N.

2004-01-01

Full text: The economies of both developed and developing countries have been effected by their exported food and agricultural products. Trading policies of food and agricultural products are governed by international agreement as well as national regulations. Trade in food and agricultural commodities may be affected by both principal Agreements within the overall World Trade Organization (WTO) Agreement, though neither specifically refers to irradiation or irradiated foods. The principal Agreements are the Technical Barriers to Trade (TBT) Agreement and the Sanitary and Phyto sanitary (SPS) Agreement. The SPS of the WTO requires governments to harmonize their sanitary and phyto sanitary measures on as wide basis as possible. Related standards, guidelines and recommendations of international standard setting bodies such as the Codex Alimentarius Commission (food safety); the International Plant Protection Convention (IPPC) (plant health and quarantine); and International Office of Epizootic (animal health and zoo noses) should be used in such a harmonization. International Standards for Phyto sanitary Measures (ISPM) no.18 was published under the IPPC by FAO (April 2003, Rome-Italy). ISPM standard provides technical guidance on the specific procedure for the application of ionizing radiation as a phyto sanitary treatment for regulated pests or articles. Moreover, Codex Alimentarius Commission, Codex General Standard for Irradiated Foods (Stand 106-1983) and Recommended International Code of Practice were first published in 1983 and revised in March 2003. Scope of this standard applies to foods processed by ionizing radiation that is used in conjunction with applicable hygienic codes, food standards and transportation codes. It does not apply to foods exposed to doses imparted by measuring instruments used for inspection purposes. Codex documents on Principles and Guidelines for the Import/Export Inspection and Certification of Foods have been prepared to guide

Direct-phase-variable model of a synchronous reluctance motor including all slot and winding harmonics

International Nuclear Information System (INIS)

Obe, Emeka S.; Binder, A.

2011-01-01

A detailed model in direct-phase variables of a synchronous reluctance motor operating at mains voltage and frequency is presented. The model includes the stator and rotor slot openings, the actual winding layout and the reluctance rotor geometry. Hence, all mmf and permeance harmonics are taken into account. It is seen that non-negligible harmonics introduced by slots are present in the inductances computed by the winding function procedure. These harmonics are usually ignored in d-q models. The machine performance is simulated in the stator reference frame to depict the difference between this new direct-phase model including all harmonics and the conventional rotor reference frame d-q model. Saturation is included by using a polynomial fitting the variation of d-axis inductance with stator current obtained by finite-element software FEMAG DC (registered) . The detailed phase-variable model can yield torque pulsations comparable to those obtained from finite elements while the d-q model cannot.

The EU’s Adoption of IFRS and the Implication for China : In the Perspective of Accounting Quality and Information Comparability

OpenAIRE

Deng, Shufen

2013-01-01

Globalization has led to the growth of international financial markets, as one of the results, the EU adopted IFRS in 2005 to meet the need of accounting globalization and harmonization. This action has triggered a debate about whether the adoption of IFRS is beneficial to accounting quality and information comparability. Meanwhile, China, playing a key role in the global economic development stage, realizes the importance of accounting harmonization and attempts to move towards the IFRS as w...

Synthesis of Variable Harmonic Impedance in Inverter-Interfaced Distributed Generation Unit for Harmonic Damping Throughout a Distribution Network

DEFF Research Database (Denmark)

Wang, Xiongfei; Blaabjerg, Frede; Chen, Zhe

2012-01-01

This paper proposes a harmonic impedance synthesis technique for voltage-controlled distributed generation inverters in order to damp harmonic voltage distortion on a distribution network. The approach employs a multiloop control scheme, where a selective harmonic load current feedforward loop...... at the dominant harmonic frequencies. Thus, the harmonic voltage drop on the grid-side inductance and the harmonic resonances throughout a distribution feeder with multiple shunt-connected capacitors can be effectively attenuated. Simulation and laboratory test results validate the performance of the proposed...

Tuvan throat singing and harmonics

Science.gov (United States)

Ruiz, Michael J.; Wilken, David

2018-05-01

Tuvan throat singing, also called overtone singing, provides for an exotic demonstration of the physics of harmonics as well as introducing an Asian musical aesthetic. A low fundamental is sung and the singer skillfully alters the resonances of the vocal system to enhance an overtone (harmonic above the fundamental). The result is that the listener hears two pitches simultaneously. Harmonics such as H8, H9, H10, and H12 form part of a pentatonic scale and are commonly selected for melody tones by Tuvan singers. A real-time spectrogram is provided in a video (Ruiz M J 2018 Video: Tuvan Throat Singing and Harmonics http://mjtruiz.com/ped/tuva/) so that Tuvan harmonics can be visualized as they are heard.

Mind the Gap: Accounting Information Systems Curricula Development in Compliance with IFAC Standards in a Developing Country

Science.gov (United States)

Aleqab, Mahmoud Mohmad Ahmad; Nurunnabi, Mohammad; Adel, Dalia

2015-01-01

The authors examine the consistency between the current practices in designing and teaching accounting information systems (AIS) curricula and the International Federation of Accountants (IFAC) requirements for International Education Practice Statement 2 and International Education Standards 2. Utilizing a survey and interviews data in Jordan,…

Strategy study of quantification harmonization of SUV in PET/CT images

International Nuclear Information System (INIS)

Fischer, Andreia Caroline Fischer da Silveira

2014-01-01

In clinical practice, PET/CT images are often analyzed qualitatively by visual comparison of tumor lesions and normal tissues uptake; and semi-quantitatively by means of a parameter called SUV (Standardized Uptake Value). To ensure that longitudinal studies acquired on different scanners are interchangeable, and information of quantification is comparable, it is necessary to establish a strategy to harmonize the quantification of SUV. The aim of this study is to evaluate the strategy to harmonize the quantification of PET/CT images, performed with different scanner models and manufacturers. For this purpose, a survey of the technical characteristics of equipment and acquisition protocols of clinical images of different services of PET/CT in the state of Rio Grande do Sul was conducted. For each scanner, the accuracy of SUV quantification, and the Recovery Coefficient (RC) curves were determined, using the reconstruction parameters clinically relevant and available. From these data, harmonized performance specifications among the evaluated scanners were identified, as well as the algorithm that produces, for each one, the most accurate quantification. Finally, the most appropriate reconstruction parameters to harmonize the SUV quantification in each scanner, either regionally or internationally were identified. It was found that the RC values of the analyzed scanners proved to be overestimated by up to 38%, particularly for objects larger than 17mm. These results demonstrate the need for further optimization, through the reconstruction parameters modification, and even the change of the reconstruction algorithm used in each scanner. It was observed that there is a decoupling between the best image for PET/CT qualitative analysis and the best image for quantification studies. Thus, the choice of reconstruction method should be tied to the purpose of the PET/CT study in question, since the same reconstruction algorithm is not adequate, in one scanner, for qualitative

ActuArial Accounting – A Branch of the Financial Accounting

OpenAIRE

Gheorghe V. Lepadatu; Doina Maria Tilea

2010-01-01

The opening of the accounting to the actuarial calculation is a normal consequence of its evolutive spirit. At the origin of the international accounting standards lies the framework for preparing, presenting and disclosing the financial statements. The framework stays as a reference matrix, as a standard of standards, as a constitution of financial accounting. According to the international framework, the financial statements use different evaluation bases: the historical cost, the current c...

Standardized facility record and report model system (FARMS) for material accounting and control

International Nuclear Information System (INIS)

Nishimura, Hideo; Ihara, Hitoshi; Hisamatsu, Yoshinori.

1990-07-01

A facility in which nuclear materials are handled maintains a facility system of accounting for and control of nuclear material. Such a system contains, as one of key elements, a record and report system. This record and report information system is a rather complex one because it needs to conform to various requirements from the national or international safeguards authorities and from the plant operator who has to achieve a safe and economical operation of the plant. Therefore it is mandatory to computerize such information system. The authors have reviewed these requirements and standardized the book-keeping and reporting procedures in line with their computerization. On the basis of this result the authors have developed a computer system, FARMS, named as an acronym of standardized facility record and report model system, mainly reflecting the requirements from the national and international safeguards authorities. The development of FARMS has also been carried out as a JASPAS - Japan Support Programme for Agency Safeguards - project since 1985 and the FARMS code was demonstrated as an accountancy tool in the regional SSAC training courses held in Japan in 1985 and 1987. This report describes the standardization of a record and report system at the facility level, its computerization as a model system and the demonstration of the developed system, FARMS. (author)

Tissue Harmonic Synthetic Aperture Imaging

DEFF Research Database (Denmark)

Rasmussen, Joachim

The main purpose of this PhD project is to develop an ultrasonic method for tissue harmonic synthetic aperture imaging. The motivation is to advance the field of synthetic aperture imaging in ultrasound, which has shown great potentials in the clinic. Suggestions for synthetic aperture tissue...... system complexity compared to conventional synthetic aperture techniques. In this project, SASB is sought combined with a pulse inversion technique for 2nd harmonic tissue harmonic imaging. The advantages in tissue harmonic imaging (THI) are expected to further improve the image quality of SASB...

Energy consumption of audiovisual devices in the residential sector: Economic impact of harmonic losses

International Nuclear Information System (INIS)

Santiago, I.; López-Rodríguez, M.A.; Gil-de-Castro, A.; Moreno-Munoz, A.; Luna-Rodríguez, J.J.

2013-01-01

In this work, energy losses and the economic consequences of the use of small appliances containing power electronics (PE) in the Spanish residential sector were estimated. Audiovisual devices emit harmonics, originating in the distribution system an increment in wiring losses and a greater demand in the total apparent power. Time Use Surveys (2009–10) conducted by the National Statistical Institute in Spain were used to obtain information about the activities occurring in Spanish homes regarding the use of audiovisual equipment. Moreover, measurements of different types of household appliances available in the PANDA database were also utilized, and the active and non-active annual power demand of these residential-sector devices were determined. Although a single audiovisual device has an almost negligible contribution, the aggregated actions of this type of appliances, whose total annual energy demand is greater than 4000 GWh, can be significant enough to be taken into account in any energy efficiency program. It was proven that a reduction in the total harmonic distortion in the distribution systems ranging from 50% to 5% can reduce energy losses significantly, with economic savings of around several million Euros. - Highlights: • Time Use Survey provides information about Spanish household electricity consumption. • The annual aggregated energy demand of audiovisual appliances is very significant. • TV use accounts for more than 80% of household audiovisual electricity consumption. • A reduction from 50% to 5% in the total harmonic distortion would have economic savings of around several million Euros. • Stricter regulations regarding harmonic emissions must be demanded

Superstrings and harmonic superspace

International Nuclear Information System (INIS)

Kallosh, R.E.; AN SSSR, Moscow. Fizicheskij Inst.)

1987-01-01

The paper on superstrings and harmonic superspace is a contribution to the book dedicated to E.S. Fradkin on his sixtieth birthday. The purpose of the paper is to propose a description of N = 2,3 superspace which could be used for the investigation of the effective d = 10 harmonic superspace corresponding to the heterotic superstring. A description is given of the structure of semi-simple Lie algebras in the Cartan-Weyl basis, as well as the general properties of the even, compact part of harmonic superspace. The main properties of the four-dimensional N = 2 SYM theory are discussed, along with the N = 3, d = 4 super Yang-Mills theory. Finally the relation between the harmonic superspace and the heterotic E 8 x E 8 superstring is examined. (U.K.)

On the conformal equivalence of harmonic maps and exponentially harmonic maps

International Nuclear Information System (INIS)

Hong Minchun.

1991-06-01

Suppose that (M,g) and (N,h) are compact smooth Riemannian manifolds without boundaries. For m = dim M ≥3, and Φ: (M,g) → (N,h) is exponentially harmonic, there exists a smooth metric g-tilde conformally equivalent to g such that Φ: (M,g-tilde) → (N,h) is harmonic. (author). 7 refs

Harmonic strengths of PEP dipoles and some related effects and lessons

International Nuclear Information System (INIS)

Spencer, J.E.

1981-09-01

The harmonic content of magnets such as the standard PEP bend is (among other things) a function of excitation current, the way the current is set and even the magnetization history. For instance, harmonic strengths generally vary not only with the magnitude of the current but the direction and rate at which the current is approached and set. The field distribution resulting from different procedures can vary markedly depending on both the mechanical and magnetic design and the degree to which eddy current effects are emphasized. Variations among magnets of the same design result from variations in the iron as well as overall magnet fabrication procedures. Because the field distribution may also depend in the previous history of a magnet, all PEP dipoles were subjected to what are called ''magnetization'' and ''standardization'' cycles before measurement---the latter depending on the former and intended to set the initial conditions of the magnet to a reproducible standard. The primary goal of the magnetic measurements was then to determine the dipole strength as a function of current for each magnet based on a practical setting algorithm. The main constraints on the algorithm were reproducibility of the integrated field, speed, power and reduction of higher harmonics. Quadrupole and sextupole strengths were also measured on about one-half of the magnets at one current. This note presents the data and discusses it from the the viewpoint of subsequent measurements with stored beams. The most important conclusion is that inability to fully distribute laminations according to heat number and/or strike number results in ''magnetic personalities'' among the magnets which are quite difficult to deal with afterwards although one can distribute ''non-standard'' magnets to minimize orbit distributions. 26 refs., 8 figs., 3 tabs

Harmonic Scalpel versus Electrocautery Dissection in Modified Radical Mastectomy for Breast Cancer: A Meta-Analysis.

Science.gov (United States)

Huang, Jinbo; Yu, Yinghua; Wei, Changyuan; Qin, Qinghong; Mo, Qinguo; Yang, Weiping

2015-01-01

Despite the common use of conventional electrocautery in modified radical mastectomy for breast cancer, the harmonic scalpel is recently emerging as a dominant surgical instrument for dissection and haemostasis, which is thought to reduce the morbidity, such as seroma and blood loss. But the results of published trials are inconsistent. So we made the meta-analysis to assess the intraoperative and postoperative endpoints among women undergoing modified radical mastectomy with harmonic scalpel or electrocautery. A comprehensive literature search of case-control studies from PubMed, MEDLINE, EMBASE and Cochrane Library databases involving modified radical mastectomy with harmonic scalpel or electrocautery was performed. We carried out a meta-analysis of primary endpoints including postoperative drainage, seroma development, intraoperative blood loss and secondly endpoints including operative time and wound complications. We used odds ratios (ORs) with 95% confidence intervals (CIs) to evaluate the effect size for categorical outcomes and standardised mean differences (SMDs) for continuous outcomes. A total of 11 studies with 702 patients were included for this meta-analysis. There was significant difference in total postoperative drainage (SMD: -0.74 [95%CI: -1.31, -0.16]; Pelectrocautery in modified radical mastectomy for breast cancer. No difference was found as for operative time between harmonic scalpel dissection and standard electrocautery (SMD: 0.04 [95%CI: -0.41, 0.50]; P = 0.85). Compared to standard electrocautery, harmonic scalpel dissection presents significant advantages in decreasing postoperative drainage, seroma development, intraoperative blood loss and wound complications in modified radical mastectomy for breast cancer, without increasing operative time. Harmonic scalpel can be recommended as a preferential surgical instrument in modified radical mastectomy.

Waveguide harmonic damper for klystron amplifier

International Nuclear Information System (INIS)

Kang, Y.

1998-01-01

A waveguide harmonic damper was designed for removing the harmonic frequency power from the klystron amplifiers of the APS linac. Straight coaxial probe antennas are used in a rectangular waveguide to form a damper. A linear array of the probe antennas is used on a narrow wall of the rectangular waveguide for damping klystron harmonics while decoupling the fundamental frequency in dominent TE 01 mode. The klystron harmonics can exist in the waveguide as waveguide higher-order modes above cutoff. Computer simulations are made to investigate the waveguide harmonic damping characteristics of the damper

A 43-level filterless CMLI with very low harmonics values

Directory of Open Access Journals (Sweden)

Mahmoud El-Bakry

2014-12-01

Full Text Available This paper introduces a 43-level asymmetric uniform step cascaded multilevel inverter (CMLI that consists of four H-bridges per phase, with different dc sources of values E, 2E, 7E and 11E. A mixed integer linear programming (MILP optimization model is applied to determine the switching angles of the CMLI power switches that can minimize the values of any undesired harmonics. Single phase and three phase cases are considered. The results show very low values of all the undesired harmonics over wide voltage ranges, which agree with the IEEE standards 519-1992 for voltage distortion limits for both the values of %THDE and %VHmax so that no output filters are needed.

COMPARATIVE STUDY OF FINANCIAL STATEMENTS IN ANGLO-SAXON AND ROMANIAN ACCOUNTING

Directory of Open Access Journals (Sweden)

Nicolae ECOBICI

2010-06-01

Full Text Available The two accounting systems, the French and Anglo-Saxon, tend to harmonize. We will present the financial statements of Romania, subject to OMFP 3055/2009, in parallel with the Anglo-Saxon accounting system. The issues considered are related to the reference period and the shape, structure and content of financial statements.

Governmental entities accounting: domestic standards and foreign experience of preparation and presentation

Directory of Open Access Journals (Sweden)

Ambarchian V.S.

2015-12-01

Full Text Available The purpose of research refers to comparison of Ukrainian and the USA standards of preparation and presentation of governmental entities financial reports with the aim of implementation of foreign experience regarding financial data disclosure of a governmental entity activity in domestic reporting system of budgetary resources disposers. In order to achieve the aim the author applied the following general methods of cognition: induction, deduction, analogy, comparison, and historical one. Special economic methods include grouping, tabular, graphical, information and logical analysis. The research resulted in detailed analysis of the standards of the USA governmental entities financial reports presentation and comparison of their statements with domestic governmental accounting standards. As a result of performed research, the key differences in the Ukrainian and the USA rules of presentation of governmental entities financial reports are considered. The author determined the dependence of structure and a public level of the financial reports on the character of the state political and economic systems.

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.

Management Control in Major Brazilian Multiple Banks: the Impact of Internationalization and Convergence of Accounting Standards on the Control Systems

Directory of Open Access Journals (Sweden)

João Carlos Damasceno Reis

2014-08-01

Full Text Available This study verifies the impact caused by the processes of globalization and convergence to international accounting standards on the managerial control systems of the largest multiple banks that operate in Brazil. The study was exploratory in nature, with the use of the case study method and the application of questionnaires containing mostly open questions to upper tier executives of four major Brazilian banks. The analysis showed that globalization has resulted in improved control systems and widespread use of information technology. It was also found that the convergence to international accounting standards occurred properly, thanks to the steps taken by the Central Bank that aimed at an agile updating of the Brazilian accounting standards laid down for banks operating in Brazil, in line with international standards. In general, the researched banks did not report a significant impact of convergence to the IFRS on their management control systems; adherence to the international accounting standards has had more significant impacts on information systems, especially regarding the new reporting and transparency standards, rather than on management controls. This result signals that the management control systems of the four banks in the sample are in line with Anthony (1965’s vision, that is, that flexibility to adapt to every change in the external environment might actually increase risks of failure.

Harmonic Damping in DG-Penetrated Distribution Network

DEFF Research Database (Denmark)

Lu, Jinghang; Savaghebi, Mehdi; Guerrero, Josep M.

2016-01-01

Grid background harmonics may be amplified, propagate through a long distribution feeder and even lead to power system instability. In this paper, harmonic propagation issue is investigated and mitigation of the harmonics is analyzed by using transmission line theory which has already been applied...... in power systems. It is demonstrated that a specific harmonic will not be amplified if the feeder’s length is less than one quarter of the harmonic wavelength meanwhile the terminal impedance is less than characteristic impedance. Besides, three scenarios will be considered in accordance...... with the relationship between the feeder’s length and harmonic wavelength. Harmonic suppression control strategies will be respectively designed considering 5th and 7th harmonics coexisting in the distribution line. Finally, a simulation study has been performed to verify the theoretical analysis and demonstrate...

Comparisons of measurements and numerical simulations of a nonlinear beam subjected to a multi-harmonic non-ideal input signal

International Nuclear Information System (INIS)

Claeys, M.; Sinou, J.J.; Lambelin, J.P.; Alcoverro, B.

2014-01-01

This study presents a direct comparison of measured and predicted nonlinear vibrations of a clamped-clamped steel beam. A multi-harmonic comparison of simulations with measurements is performed at the vicinity of the primary resonance. First of all, a nonlinear analytical model of the beam is developed taking into account non-ideal boundary conditions. The Harmonic Balance Method is implemented to estimate the nonlinear behavior of the clamped-clamped beam. This nonlinear method enables to simulate the vibration stationary response of a nonlinear system projected on several harmonics. This study then proposes a method to compare numerical simulations with measurements on all these harmonics. A signal analysis tool is developed to extract the system harmonics' frequency responses from a temporal signal of a swept sine experiment. An evolutionary updating algorithm (Covariance Matrix Adaptation Evolution Strategy), coupled with highly selective filters is used to identify both fundamental frequency and harmonics' amplitude in the temporal signal, at every moment. This tool enables to extract the harmonic amplitudes of the output signal as well as the input signal. The input of the Harmonic Balance Method can then be either an ideal mono-harmonic signal or a multi-harmonic experimental input signal. Finally, the present work focuses on the comparison of experimental and simulated results. From experimental output harmonics and numerical simulations, it is shown that it is possible to distinguish the nonlinearities of the clamped-clamped beam and the effect of the non-ideal input signal. (authors)

Electromagnetic and thermal modelling of induction motors, by accounting for space harmonics; Modelisation electromagnetique et thermique des moteurs a induction, en tenant compte des harmoniques d'espace

Energy Technology Data Exchange (ETDEWEB)

Mezani, S.

2004-07-15

This work is interested in the study of the electromagnetic and thermal behaviors of the induction motor. A state of the art is initially drawn up, where we have presented and discussed the current methods dealing with electromagnetic and thermal modeling of induction motors. An electromagnetic model, that uses the 2D complex finite element method to solve the field equations, is developed. The rotor movement is accounted for by coupling the air gap field, for each space harmonic, using the double air gap method. The superposition principle permits the determination of the final solution. To deal with non linear problems, an approach that introduces equivalent reluctivities, is proposed. We have assumed that the saturation is only due to the first space harmonic. A thermal model is elaborated by using the nodal method. The machine is cut up into 11 cylindrical lumped elements, the thermal model represents the juxtaposition of these lumped elements. The electromagnetic and thermal models are, weakly, coupled together for a more precise determination of the temperature distribution inside the motor. In the validation phase of our work, we have designed a test bench that allows specific torque and temperature measurements. The comparison of the calculations and the measurements is satisfactory. (author)

ACCOUNTING STANDARD SETTING IN THE INTERNATIONAL ARENA: UPDATE ON THE CONVERGENCE PROJECT

Directory of Open Access Journals (Sweden)

Bonaci Carmen Giorgiana

2012-07-01

Full Text Available Our paper contributes to the literature on international accounting by focusing on the standard setting process. As documented by research literature, accounting regulation can enhance corporate governance (Melis and Carta, 2010, corporate reporting being expected to reduce information asymmetry. Based on accounting research and trade literature we first synthesize recent evolutions in the international accounting arena. We therefore position our study within current realities significantly marked by uncertainty in relation to the world wide globalization process. The objective of our paper is to perform an analysis that would help assess further developments of the convergence project. This is done by looking at the current status of the projects being developed under the IASB –FASB collaboration, as well as by developing a comparison between IFRS and US GAAP. The employed research methodology relies on analyzing data provided through the IASB and the FASB’s websites, as well as other official documents being issued by the two Boards. The assessment of the projects was done by reviewing exposure documents and monitoring the Boards’ deliberations, while the developed comparison requires accounting regulations content analysis. Concluding upon the Boards’ ongoing projects, we might identify areas in which convergence seems to be quite close (such as revenue recognition and leasing, but also areas in which convergence becomes even more challenging (such as financial instruments or the particular case of offsetting. Similar to other studies being developed within accounting research and trade literature (SEC 2011: 8 we may conclude that, generally, US GAAP present more detailed, specific requirements than IFRS.

The Local Stellar Velocity Field via Vector Spherical Harmonics

Science.gov (United States)

Markarov, V. V.; Murphy, D. W.

2007-01-01

We analyze the local field of stellar tangential velocities for a sample of 42,339 nonbinary Hipparcos stars with accurate parallaxes, using a vector spherical harmonic formalism. We derive simple relations between the parameters of the classical linear model (Ogorodnikov-Milne) of the local systemic field and low-degree terms of the general vector harmonic decomposition. Taking advantage of these relationships, we determine the solar velocity with respect to the local stars of (V(sub X), V(sub Y), V(sub Z)) (10.5, 18.5, 7.3) +/- 0.1 km s(exp -1) not corrected for the asymmetric drift with respect to the local standard of rest. If only stars more distant than 100 pc are considered, the peculiar solar motion is (V(sub X), V(sub Y), V(sub Z)) (9.9, 15.6, 6.9) +/- 0.2 km s(exp -1). The adverse effects of harmonic leakage, which occurs between the reflex solar motion represented by the three electric vector harmonics in the velocity space and higher degree harmonics in the proper-motion space, are eliminated in our analysis by direct subtraction of the reflex solar velocity in its tangential components for each star. The Oort parameters determined by a straightforward least-squares adjustment in vector spherical harmonics are A=14.0 +/- 1.4, B=13.1 +/- 1.2, K=1.1 +/- 1.8, and C=2.9 +/- 1.4 km s(exp -1) kpc(exp -1). The physical meaning and the implications of these parameters are discussed in the framework of a general linear model of the velocity field. We find a few statistically significant higher degree harmonic terms that do not correspond to any parameters in the classical linear model. One of them, a third-degree electric harmonic, is tentatively explained as the response to a negative linear gradient of rotation velocity with distance from the Galactic plane, which we estimate at approximately -20 km s(exp -1) kpc(exp -1). A similar vertical gradient of rotation velocity has been detected for more distant stars representing the thick disk (z greater than 1 kpc

A Discussion of Change Theory, System Theory, and State Designed Standards and Accountability Initiatives.

Science.gov (United States)

McNeal, Larry; Christy, W. Keith

This brief paper is a presentation that preceeded another case of considering the ongoing dialogue on the advantages and disadvantages of centralized and decentralized school-improvement processes. It attempts to raise a number of questions about the relationship between state-designed standards and accountability initiatives and change and…

A pretandem harmonic buncher

International Nuclear Information System (INIS)

Lin, Qui-xun; Van Wechel, T.D.

1987-01-01

A single gap harmonic buncher has been constructed as a pretandem buncher. Over 85% of a proton dc beam has been bunched into pulses. The width (fwhm) of the pulses is 0.7 ns. The buncher is based on that built at Argonne. Changes were made to the buncher's configuration so that the buncher could be tuned to the desired four harmonic frequencies. A method of calibrating and setting the relative phases and amplitudes of the four harmonic frequencies has been used to obtain an optimum sawtooth-like bunching waveform

Reporting of tangible fixed assets pursuant to the Czech accounting law and International Accounting Standards IAS/IFRS and US GAAP

Directory of Open Access Journals (Sweden)

Patrik Svoboda

2007-01-01

Full Text Available The valuation of assets is a relatively challenging activity as well as a scientific discipline having an impact on the amount of the reported assets and economic result process. The report deals with the issue of valuation of the tangible fixed assets in the accounting entities compiling the financial statements pursuant to the Czech national legislation and in conformity with the requirements of the International Accounting Standards IAS/IFRS and US GAAP. The substantial differences in the definitions and valuation of the tangible fixed assets in these systems have been determined, indicating the impact on the economy of the accounting entity, both at the primary acquisition and as at the day of the closing of books. Attention has also been paid to the possibilities of recording the value decreases and to subsequent expenses. The analysis of legal regulations was completed with the analysis of the financial statements from selected economic entities. As per the international standards, the main difference consists in the possibility of component depreciation of tangible assets or, on the other hand, the possibility of group depreciation, in the differences in valuation in the event of acquisition paid for and of acquisition by one’s own production, and in the possibility to consider the costs of disposal of assets. The subsequent expenses are also construed in a different manner: as per the Czech regulation, they are construed as repairs and maintenance. The substantial difference in comparison with the Czech regulation consists in the possibility of re-valuation of assets upwards as well as the method of actual value determination.

Harmonic Interaction Analysis in Grid-connected Converter using Harmonic State Space (HSS) Modeling

DEFF Research Database (Denmark)

Kwon, Jun Bum; Wang, Xiongfei; Blaabjerg, Frede

2017-01-01

research about the harmonic interaction. However, it is found that the Linear Time Invariant (LTI) based model analysis makes it difficult to analyze these phenomena because of the time-varying properties of the power electronic based systems. This paper investigates grid-connected converter by using......An increasing number of power electronic based Distributed Generation (DG) systems and loads generate not only characteristic harmonics but also unexpected harmonics. Several methods like impedance based analysis, which are derived from the conventional average model, are introduced to perform...

Shimming of 1-st and 2-d harmonics of the U-120 M cyclotron magnetic field

International Nuclear Information System (INIS)

Krzhivanek, M.; Trejbal, Z.

1985-01-01

As a result of the development of external ion injection system for the U-120 M isochronous cyclotron the necessity of precise superposition of vertical geometrical axes of accelerating chamber and a hole in the magnet pole piece has arisen. A decrease in the amplitude of the first and second harmonics of the magnetic field is the main problem to be solved for the accelerating chamber centering. The upper and lower gaps between accelerating chamber and magnet pole pieces were used for the shimming of the harmonics. The gaps are filled with profiled duraluminium discs. Wide grooves are cut in the discs so that iron plates of different lengths, which are 3.5 mm thick, can be installed there. Harmonic analysis of field difference in one pair of plates, performed at different levels of induction, made it possible to determine quite accurately the location of the plates in the gaps taking into account their effect on the first and second harmonics of the field

Three-body problem in quantum mechanics: Hyperspherical elliptic coordinates and harmonic basis sets

International Nuclear Information System (INIS)

Aquilanti, Vincenzo; Tonzani, Stefano

2004-01-01

Elliptic coordinates within the hyperspherical formalism for three-body problems were proposed some time ago [V. Aquilanti, S. Cavalli, and G. Grossi, J. Chem. Phys. 85, 1362 (1986)] and recently have also found application, for example, in chemical reaction theory [see O. I. Tolstikhin and H. Nakamura, J. Chem. Phys. 108, 8899 (1998)]. Here we consider their role in providing a smooth transition between the known 'symmetric' and 'asymmetric' parametrizations, and focus on the corresponding hyperspherical harmonics. These harmonics, which will be called hyperspherical elliptic, involve products of two associated Lame polynomials. We will provide an expansion of these new sets in a finite series of standard hyperspherical harmonics, producing a powerful tool for future applications in the field of scattering and bound-state quantum-mechanical three-body problems

Harmonics in transmission power systems

DEFF Research Database (Denmark)

Wiechowski, Wojciech Tomasz

. The comparison shows that results obtained used both types of the cores are the same, so it is concluded that both cores can be used for harmonic measurements. Low-inductance resistors are introduced in the secondary circuits, in series with the metering and protective relaying. On those resistors, the harmonic......Some time ago, Energinet.dk, the Transmission System Operator of the 150 kV and 400 kV transmission network in Denmark, had experienced operational malfunctions of some of the measuring and protection equipment. Also an overloading of a harmonic filter has been reported, and therefore, a need...... end only so the ground is not used as a return path. A way to reduce the capacitive coupling is to provide shielding. Harmonic currents are measured using the conventional inductive voltage transformers. Both protective and metering cores were compared if they could be used for harmonic measurements...

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.

Multicascade X-Ray Free-Electron Laser with Harmonic Multiplier and Two-Frequency Undulator

Science.gov (United States)

Zhukovsky, K. V.

2018-06-01

The feasibility of generation of powerful x-ray radiation by a cascade free-electron laser (FEL) with amplification of higher harmonics using a two-frequency undulator is studied. To analyze the FEL operation, a complex phenomenological single-pass FEL model is developed and used. It describes linear and nonlinear generation of harmonics in the FEL with seed laser that takes into account initial electron beam noise and describes all main losses of each harmonic in each FEL cascade. The model is also calibrated against and approved by the experimental FEL data and available results of three-dimensional numerical simulation. The electron beam in the undulator is assumed to be matched and focused, and the dynamics of power in the singlepass FEL with cascade harmonic multipliers is investigated to obtain x-ray laser radiation in the FEL having the shortest length, beam energy, and frequency of the seed laser as low as possible. In this context, the advantages of the two-frequency undulator used for generation of harmonics are demonstrated. The evolution of harmonics in a multicascade FEL with multiplication of harmonics is investigated. The operation of the cascade FEL at the wavelength λ = 1.14 nm, generating 30 MW already on 38 m with the seed laser operating at a wavelength of 11.43 nm corresponding to the maximal reflectivity of the multilayered mirror MoRu/Be coating is investigated. In addition, the operation of the multicascade FEL with accessible seed UVlaser operating at a wavelength of 157 nm (F2 excimer UV-laser) and electron beam with energy of 0.5 GeV is investigated. X-ray radiation simulated in it at the wavelength λ 3.9 nm reaches power of 50 MW already at 27 m, which is by two orders of magnitude shorter than 3.4 km of the x-ray FEL recently put into operation in Europe.

Multidimensional high harmonic spectroscopy

International Nuclear Information System (INIS)

Bruner, Barry D; Soifer, Hadas; Shafir, Dror; Dudovich, Nirit; Serbinenko, Valeria; Smirnova, Olga

2015-01-01

High harmonic generation (HHG) has opened up a new frontier in ultrafast science where attosecond time resolution and Angstrom spatial resolution are accessible in a single measurement. However, reconstructing the dynamics under study is limited by the multiple degrees of freedom involved in strong field interactions. In this paper we describe a new class of measurement schemes for resolving attosecond dynamics, integrating perturbative nonlinear optics with strong-field physics. These approaches serve as a basis for multidimensional high harmonic spectroscopy. Specifically, we show that multidimensional high harmonic spectroscopy can measure tunnel ionization dynamics with high precision, and resolves the interference between multiple ionization channels. In addition, we show how multidimensional HHG can function as a type of lock-in amplifier measurement. Similar to multi-dimensional approaches in nonlinear optical spectroscopy that have resolved correlated femtosecond dynamics, multi-dimensional high harmonic spectroscopy reveals the underlying complex dynamics behind attosecond scale phenomena. (paper)

Global multiplicity of dietary standards for trace elements.

Science.gov (United States)

Freeland-Graves, Jeanne H; Lee, Jane J

2012-06-01

Consistent guidelines across the world for dietary standards of trace elements remain elusive. Harmonization of dietary standards has been suggested by international agencies to facilitate consistency in food and nutrition policies and international trade. Yet significant barriers exist to standardize recommendations on a global basis, such as vast differences in geography, food availability and transport; cultural, social and economic constraints, and biological diversity. Simple commonality is precluded further by the variety of terminologies among countries and regions related to diet. Certain unions have created numerous nutritional descriptive categories for standards, while other large countries are limited to only a few. This paper will explore the global multiplicity of dietary standards and efforts for harmonization. Copyright © 2012 Elsevier GmbH. All rights reserved.

Audibility of harmonics in 'periodic white noise'