WorldWideScience

Sample records for accounting standards harmonization

  1. Hail, Procrustes! Harmonized accounting standards as a Procrustean bed

    NARCIS (Netherlands)

    Stecher, J.; Suijs, J.P.M.

    2012-01-01

    This article finds that the use of a harmonized accounting standard, such as the International Financial Reporting Standards, increases the information available to markets only if institutional differences across countries using the harmonized standard are insignificant. In all other cases,

  2. IMPLICATIONS OF STANDARDIZATION AND HARMONIZATION OF ACCOUNTING FOR ROMANIA

    OpenAIRE

    Mihaela Cristina Onica; Neculina Chebac

    2008-01-01

    Accountancy normalization supposes rules and accountancy standards making, rules which are accomplished in the way of common denominator concerning the way of action and implementation in order to realize a content comparison and accountancy in formations approach. Accountancy normalization process is structured in two main areas: national accountancy normalization and international accountancy normalization. Though international accountancy normalization concept has to be realized a differen...

  3. The Harmonization of Accounting

    Directory of Open Access Journals (Sweden)

    Hajnal Noémi

    2017-11-01

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

  4. 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...

  5. 77 FR 43542 - Cost Accounting Standards: Cost Accounting Standards 412 and 413-Cost Accounting Standards...

    Science.gov (United States)

    2012-07-25

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

  6. 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

  7. ACCOUNTING HARMONIZATION AND HISTORICAL COST ACCOUNTING

    Directory of Open Access Journals (Sweden)

    Valentin Gabriel CRISTEA

    2017-05-01

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

  8. RESEARCH ON THE INTERNATIONAL ACCOUNTING HARMONIZATION PROCESS

    Directory of Open Access Journals (Sweden)

    Tatiana Danescu

    2016-12-01

    Full Text Available During the last decades, the need of harmonization of the financial reporting frameworks has become more acute, mostly because the capital markets are not restricted anymore by country borders and capital movement has outlined the phenomenon of globalization and internationalism. A significant step in harmonizing the financial reporting was done in the process of normalization through different sets of rules and principles, recognized and applied in many states are the International Financial Reporting Standards (IFRS. The process of international recognition of these standards continues along with conceptual development which is based on epistemological research on specific markets, industries, economies open to international capital flows. In this context it becomes of interest to identify and understand generally accepted and applied accounting elements which carry forward the accounting harmonization process along with factors and circumstances that create diversity in nationally applied financial reporting frameworks.

  9. DO LITHUANIAN HIGHER EDUCATION ACCOUNTING PROGRAMS REFLECT ACCOUNTING HARMONIZATION IN THE EU?

    OpenAIRE

    Dalia Kaupelyte; Renata Legenzova

    2014-01-01

    Financial accounting is undergoing major changes in the EU and worldwide.  Great efforts are placed on adoption of high quality accounting standards for listed companies, public sector organizations as well as small and medium business entities.  Being a member of the EU Lithuania is in compliance with the EU incentives in de jure accounting harmonization; however de facto situation in Lithuania is not adequately assessed.  One of accounting harmonization related questions is whether Lithuani...

  10. ROMANIAN ACCOUNTING - A TALE OF TWO STANDARDS

    Directory of Open Access Journals (Sweden)

    MARIUS DEAC

    2013-10-01

    Full Text Available The process of accounting harmonization in Europe has started in 1978 with the adoption of the Fourth Council Directive 78/660/EEC regarding the annual accounts of limited liability companies. The harmonization process continued with the regulation of the consolidated annual accounts with the enactment of the Seventh Council Directive 83/349/EEC. In 2002 the European Parliament has adopted the EC Regulation No. 1606/2002 requiring all listed group entities within EU to apply the International Accounting Standards for their consolidated financial statements starting from 2005. This has led to the use of a dual accounting standardization as listed entities are required to use IAS/IFRS while non-listed entities use the national GAAP harmonized with the 4th and 7th directives. The adoption of the new accounting directive 2013/34/EU does not solve this differentiation as it doesn't allow the option for national accounting regulators the use of IFRS for SMEs. Romania, as a member of the European Union, is no exception from this usage of a dual accounting standard. After the fall of the communist regime, Romania has modernized its accounting system by adopting a French inspired, EU 4th directive compliant national GAAP. Between 2001 and 2005 there was a strong interest towards the adoption of IAS/IFRS that went beyond the scope of EC Regulation No. 1606/2002. This has changed in 2005 when IAS/IFRSs were considered as an option of additional voluntary disclosure. From 2006, Romania has aligned its national legislation to the requirements of EC Regulation No. 1606/2002. The application of this dual standard accounting system has been cumbersome especially for the entities that were required to prepare two different annual accounts, one using IAS/IFRS and one using Romanian GAAP. This obstacle has been overcome in 2012 when certain entities were allowed to prepare their financial statements using only IFRS.

  11. INTERNATIONAL STANDARDS FOR FINANCIAL REPORTING: HARMONIZATION IN MACEDONIA

    Directory of Open Access Journals (Sweden)

    Sasho Kozuharov

    2015-12-01

    Full Text Available 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 global resources, easier consolidation of multinational companies foreign subsidiaries, alleviation of accounting staff mobility and reducing of audit costs. The research is based on the benefits that the national economy can gain if the international financial reporting standards are successfully implemented. Special attention in the paper is devoted to the factors that determine the harmonization of financial reporting. The analysis of the results show the managers' perception of financial reporting, and emphasize the effects of the implementation of IFRS in Republic of Macedonia.

  12. THE IAS/IFRS STANDARDS SYSTEM BETWEEN HARMONIZATION AND DEFORMITY

    Directory of Open Access Journals (Sweden)

    Mates Dorel

    2010-12-01

    Full Text Available The development of competition, the globalization and the growth and integration of the capital markets require comparable accounting information based on superior- quality standards, an accounting information to consolidate and not to obstruct the global efficiency of the market .The obligatory adoption of the current IAS/IFRS norms for the creation of the financial statements of the European companies- and especially of the listed ones- are a necessary step for the full integration of the financial markets of EU member state. The 4th and 7th CE directives contributed to the harmonization of the base accounting information of the stock companies, determining a general improvement of the European accounting norms quality, and this due to the greater comparability of the companies account, which eased the activity of the trans-border companies.

  13. 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.)

  14. 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...

  15. An Analysis of the International Proposals for Harmonization Accounts Statement and Government Finance Statistics

    OpenAIRE

    Andrei Razvan Crisan; Melinda Timea Fulop

    2014-01-01

    Considering the modern market requirements and the government in the last decade that require two information systems: accounting and statistic. In accordance with these requirements, we believe it is very important to analyze the harmonizing of the two systems between Government Finance Statistics (GFS), used in support of macroeconomic analysis and General Purpose Financial Reports (GPFR) according with International Public Sector Accounting Standards, used for making decisions and accounta...

  16. 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...

  17. EU-US standards harmonization task group report : feedback to standards development organizations - security

    Science.gov (United States)

    2012-11-12

    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)...

  18. EU-US standards harmonization task group report : feedback to ITS standards development organizations communications.

    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)...

  19. EU-US standards harmonization task group report : status of ITS communication standards.

    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)...

  20. The First Steps Towards Harmonizing Public Sector Accounting for European Union Member States

    DEFF Research Database (Denmark)

    Pontoppidan, Caroline Aggestam; Alijarde, Isabel Brusca

    2016-01-01

    This paper analyses the process that led the European Commission to the decision to develop European Public Sector Accounting Standards (EPSAS) for harmonizing public sector accounting practices within the European Union. The paper finds that there was limited scope in terms of stakeholder...... participation in the public consultation that served as a basis for the decision. In addition, the decision to adopt EPSAS for EU member states raises questions on the relationship between regional and global governance in the area of public sector accounting....

  1. 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...

  2. 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.

  3. 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.

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

    Directory of Open Access Journals (Sweden)

    Coste Andreea Ioana

    2013-07-01

    Full Text Available 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 measure the harmonisation between national and international regulation for a significant element of financial position statement, such as noncurrent assets. This paper provides an empirical research of information that must be presented by entities which apply national accounting standards or international ones when financial statements are prepared, trying to measure the harmonization between the two referential. Thus, in trying to determine the harmonisation, we use the Jaccard coefficient in order to provide an overview of the degree of harmonization of accounting practice. When measuring the degree of comparability of Romanian accounting regulations with International Accounting Standards we analyzed noncurrent assets and impairment of assets using the Jaccard coefficient for accounting treatments and we calculated an average of similarities between the two regulations. Further, the results suggest that there is an average level of harmonization for the accounting treatment of noncurrent assets and for determining the impairment of the assets, the methods are the same. The study contributes to the development of accounting literature about the harmonisation between national regulation and international standards regarding the noncurrent assets and impairment of the assets, which together with the other elements define the activity of the business. In addition, the study provides an analysis of how the regulations treats noncurrent assets, during the

  5. 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...

  6. 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.

  7. 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

  8. ACCOUNTABILITY WITHIN NEW OZONE STANDARDS

    Science.gov (United States)

    Over the past two decades, as part of the effort to develop the National Ambient Air Quality Standards (NAAQS), researchers have been using real human exposure data to help analyze the magnitude and extent of the risks from specific or multiple pollutants. Surrogates for exposur...

  9. 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...

  10. 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...

  11. 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...

  12. The regulatory framework of accounting and accounting standard-setting bodies in the European Union member states

    OpenAIRE

    Mamić-Sačer, Ivana

    2015-01-01

    One of the principal features of accounting in the 21st century is harmonisation and stanardisation. Regulation of the European Parliament and European Council No. 1606/2002 harmonizes financial reporting for certain companies in the EU. However, national accounting principles are of great importance for financial reporting. The main purpose of this research was to investigate the application of generally accepted accounting principles, the regulatory accounting framework and the standard-set...

  13. 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.

  14. The regulatory framework of accounting and accounting standard-setting bodies in the European Union member states

    Directory of Open Access Journals (Sweden)

    Ivana Mamić-Sačer

    2015-12-01

    Full Text Available One of the principal features of accounting in the 21st century is harmonisation and stanardisation. Regulation of the European Parliament and European Council No. 1606/2002 harmonizes financial reporting for certain companies in the EU. However, national accounting principles are of great importance for financial reporting. The main purpose of this research was to investigate the application of generally accepted accounting principles, the regulatory accounting framework and the standard-setting bodies of EU member states. The analysis of these accounting issues was conducted with respect to all 28 EU member states. The results indicate that EU member states regulate their principal accounting issues through separate accounting acts or implement those issues in companies acts. Some EU member states do not have national accounting standards, the national accounting principles being incorporated in companies acts and accounting acts. Nevertheless, national accounting standard-setting bodies are governmental organisations in almost half the member states.

  15. EL CAPITAL SOCIAL COOPERATIVO EN DERECHO ESPAÑOL Y SU ARMONIZACIÓN CON LAS NORMAS INTERNACIONALES DE CONTABILIDAD/CO-OPERATIVE SHARE CAPITAL IN THE SPANISH LAW AND ITS HARMONIZATION WITH THE INTERNATIONAL ACCOUNTING STANDARDS

    Directory of Open Access Journals (Sweden)

    Manuel PANIAGUA ZURERA

    2006-09-01

    Full Text Available La variabilidad del capital social es el instrumento técnico empleado por el Derecho cooperativo, nacional y comunitario, para dar cumplimiento al principio cooperativo de libre adhesión y baja voluntaria. Progresivamente, el régimen del capital social cooperativo ha incorporado reglas y técnicas de las sociedades mercantiles de capital. La norma interpretativa CINIIF 2, y la propia NIC 32, desconocen las singularidades del modelo de organización empresarial cooperativo, pues están diseñadas para las sociedades anónimas cotizadas o, al menos, para las que emiten valores negociables; e ignoran la aludida evolución en el régimen legal del capital social cooperativo. No obstante, las sociedades cooperativas no pueden quedar al margen de las Normas internacionales de contabilidad. La propia NIC 32 aporta el instrumento apropiado para calificar las aportaciones sociales cooperativas: los instrumentos financieros compuestos. Pero, el estudio de la inminente reforma del capital social cooperativo en la Ley estatal de cooperativas ponen de manifiesto precipitación y una recepción, acrítica, de las referidas Normas internacionales de contabilidad./The variability of share capital is the technical instrument used by cooperative, national and Community law to achieve the fulfilment of the cooperative principle of voluntary adhesion and voluntary withdrawal. Progressively, the regime of cooperative share capital has added rules and techniques of business corporations. The interpretative standard IFRIC 2, and the IAS 32 itself, do not know the singularities of the co-operative model of business organization, as they are designed for limited corporations or, at least, for those that issue quoted securities; and they ignore the referred evolution in the legal regime of the cooperative share capital. Nevertheless, cooperative societies can not be left aside of the international accounting standards. The IAS 32 itself provides the appropriate

  16. 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...

  17. 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

  18. 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...

  19. 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.

  20. 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

  1. 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, ...

  2. 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.

  3. 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)...

  4. 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...

  5. Muhasebenin Uluslararası Harmonizasyonu ve İlke Bazlı Muhasebe Anlayışına Yöneliş(International Harmonization of Accounting and The Drift Towards A Principle-Based Accounting Approach)

    OpenAIRE

    Ali İhsan AKGÜN

    2012-01-01

    Globalization resulted in the entrance of enterprises into the capital market without any obstacle; globalization of accounting and thus; revealed the obligation of creating an internationally-accepted common accounting standards and harmonizing them. Turkish Code of Commerce (TCC) No. 6102 obliges all the enterprises to comply with the Turkish Accounting Standards and Turkish Financial Reporting Standards (TAS/TFRS). As a result, correctly understanding the financial position, financial perf...

  6. 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...

  7. 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...

  8. 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,…

  9. 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…

  10. Muhasebenin Uluslararası Harmonizasyonu ve İlke Bazlı Muhasebe Anlayışına Yöneliş(International Harmonization of Accounting and The Drift Towards A Principle-Based Accounting Approach

    Directory of Open Access Journals (Sweden)

    Ali İhsan AKGÜN

    2012-01-01

    Full Text Available Globalization resulted in the entrance of enterprises into the capital market without any obstacle; globalization of accounting and thus; revealed the obligation of creating an internationally-accepted common accounting standards and harmonizing them. Turkish Code of Commerce (TCC No. 6102 obliges all the enterprises to comply with the Turkish Accounting Standards and Turkish Financial Reporting Standards (TAS/TFRS. As a result, correctly understanding the financial position, financial performance and financial analysis of an enterprise for enterprise owners and stakeholdsers who expect financial information from the enterprise is the indicator of an international standardization. The present study addresses international harmonization of accounting and the drift towards a principle-based accounting approach within the framework of the new TCC. After the literature research on international harmonization of accounting, compliance with the International Financial Reporting Standards (IFRS and principle-based accounting approach, the process of obligatory application of the IFRS was addressed on a conceptual basis. Furthermore, compliance with the IFRS and the drift towards a principle-based accounting approach were addressed; and some regulations concerning financial reporting in the new TCC were examined in terms of the accounting standard set to be applied and financial statements to be prepared.

  11. 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.

  12. 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 ...

  13. 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.

  14. 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.

  15. 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

  16. 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...

  17. 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...

  18. 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...

  19. 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...

  20. 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.

  1. 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...

  2. 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...

  3. 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...

  4. 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

  5. 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.

  6. 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...

  7. 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...

  8. 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...

  9. 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

  10. 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...

  11. 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...

  12. 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...

  13. 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.

  14. 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.

  15. 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.

  16. 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...

  17. 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...

  18. AACSB Standards and Accounting Faculty's Intellectual Contributions

    Science.gov (United States)

    Lee, B. Brian; Quddus, Munir

    2008-01-01

    The authors performed a content analysis of intellectual contribution portfolios of accounting faculty at various business schools that Association to Advance Collegiate Schools of Business International recently accredited. The results showed a significant divergence in faculty research (e.g., areas, topics) and their teaching assignments. This…

  19. Hematology laboratory standardization: a plan for harmonization in Asia.

    Science.gov (United States)

    Bunyaratvej, A; Tatsumi, N; Funahara, Y

    1999-01-01

    Hematology laboratory is generally required in the hospital. At the macroscale, hematology laboratories have served a large number of population. In Asia, more than 3,000 million people are potentially to use the hematology laboratory service, particularly the complete blood count. Since 1970s, automated technology has been introduced to Asia and as years passed by, technology diversity is increasing. However, there are considerable number of hematology laboratories that have no automated machine. They are still relied on manual technology which is still variable in spectrophotometer for hemoglobin determination, centrifuge for hematocrit and diluting pipet for cell counting. In particular, blood smear preparation and interpretation are very difficult to control for standardization from person to person and laboratory to laboratory. Different methodology and a large population in the huge geographical area in Asia, the agreement of standard criteria is greatly important. This report has shown strategy and action plan to reach the goal of hematology laboratory standardization in Asia.

  20. 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

  1. Accrediting of the OKTA Laboratory - Harmonizing with the European standards

    International Nuclear Information System (INIS)

    Denkovski, Gligor

    2004-01-01

    In the energetics of Republic of Macedonia, after 13 years of independence of the country, there is still chaos in applying of many standards that are not used any more, even in the countries from which they are taken over. Step forward is the applying of the new standards in the oil industry. Control of applying of these standards is still open question. Factory laboratories regardless their equipping are not formally authorized to perform analysis for purposes other than those for their own needs. With establishing of Accrediting Institute of Republic of Macedonia (IARM), and adopting of corresponding regulations, there are conditions for accrediting of laboratories in order of giving services to the State and other users. Subject of this work is accrediting of the laboratory of OKTA - Crude Oil Refinery, Skopje, according the international standard ISO / IEC 17025. Finally this will be beginning of the control of import of crude oil products with suspicious origin and quality, that have been on the Macedonian market for years. (Author)

  2. Harmonization in CSR reporting: MNEs and global CSR standards

    NARCIS (Netherlands)

    Fortanier, F.; Kolk, A.; Pinkse, J.

    2011-01-01

    This paper focuses on MNEs’ corporate social responsibility (CSR) reporting, which previous studies have found to exhibit strong country-of-origin effects. It examines whether MNEs’ adherence to global standards (as adopted by e.g. ILO, OECD, UN, ISO) is associated with smaller cross-country

  3. 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 ...

  4. 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

  5. 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...

  6. 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...

  7. 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

  8. 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…

  9. 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

  10. 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...

  11. 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...

  12. Manufacturing of biodrugs: need for harmonization in regulatory standards.

    Science.gov (United States)

    Sahoo, Niharika; Choudhury, Koel; Manchikanti, Padmavati

    2009-01-01

    Biodrugs (biologics) are much more complex than chemically synthesized drugs because of their structural heterogeneity and interactions within a given biologic system. The manufacturing process in the biodrug industry varies with each type of molecule and is far more elaborate and stringent due to the use of living organisms and complex substrates. Product purity and altered structural characteristics leading to potential immunogenicity have often been of concern when establishing quality and safety in the use of biodrugs. Regulatory compliance in manufacturing and commercialization of biodrugs involves quality control, quality assurance, and batch documentation. Many factors such as host cell development, cell bank establishment, cell culture, protein production, purification, analysis, formulation, storage, and handling are critical for ensuring the purity, activity, and safety of the finished product. Good Manufacturing Practice (GMP) for biodrugs has been developed in certain regions such as the EU, US, and Japan. Due to differences in manufacturing methods and systems, product-specific GMP guidelines are evolving. In general, there are variations in GMP guidelines between countries, which lead to difficulty for the manufacturers in conforming to different standards, thus entailing delays in the commercialization of biodrugs. There is a need to develop a unified regulatory guideline for biodrug manufacturing across various countries, which would be helpful in the marketing of products and trade. This review deals with the comparative framework and analysis of GMP regulation of biodrugs.

  13. 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.

  14. 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.

  15. [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.

  16. 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…

  17. 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…

  18. 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 ...

  19. 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.

  20. 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

  1. 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

  2. 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...

  3. 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

  4. 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

  5. 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...

  6. 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...

  7. 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.

  8. 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.

  9. 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.

  10. 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

  11. 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…

  12. 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".

  13. 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

  14. 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. ...

  15. 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...

  16. 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…

  17. 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.

  18. 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...

  19. 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...

  20. 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.

  1. 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.

  2. 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.

  3. 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.

  4. 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.

  5. The accounting cooperative society in a process of countable international harmonization. The case of Spain

    OpenAIRE

    Polo Garrido, Fernando

    2006-01-01

    Cooperatives meet differentiated purposes since their origins. In the same way as other economic units, they need to make use of accounting. So the study of cooperative accounting arouse interest from distant time, as it is shown by the fact that in Spain a monograph book about cooperative accounting came out in 1925. The present work studies the cooperative accounting in Spain from the beginnings until nowadays. Currently we are living a process of accounting reform, for this reason we analy...

  6. 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 ...

  7. 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...

  8. 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...

  9. 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...

  10. 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)

  11. 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

  12. 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.

  13. 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…

  14. 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.

  15. 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.

  16. 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.

  17. 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.

  18. 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

  19. 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.

  20. 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...

  1. 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)

  2. 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

  3. (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...

  4. 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...

  5. 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.

  6. 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

  7. 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.

  8. 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.

  9. 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.

  10. 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...

  11. 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.

  12. 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/...

  13. 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...

  14. 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...

  15. 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...

  16. 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)

  17. 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

  18. 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 ...

  19. 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...

  20. 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...

  1. EU Outer Borders and Radiation - An Urgent Need for Standardization, New Detector Technologies and Education Harmonization

    International Nuclear Information System (INIS)

    Prlic, Ivica; Suric Mihic, Marija; Kosmina, Domagoj; Shaw, Peter; Hajdinjak, Mladen; Cerovac, Zdravko; Bozina, Zeljko

    2014-01-01

    It appears that new IAEA transport regulations are s tarting to bite - as now there is a definite requirement for assessments of all relevant radio-nuclides in n on-equilibrium mixes': It is heard that several shipments that were either delayed significantly or rejected all together in ports in the EU. Things like synthetic rutile, zirconia, copper concentrates, and so on... Devise a NORM Passport for NORM shipments : including a text description of the material and photographs, radionuclide content plus some radiological data (dose rates, gamma spectrum and maybe also something on trigger levels for border monitoring alarms). Produce a guidance booklet for border control authorities. The two suggestions are connected, and Ii is suggested that they form a single project of how to equip the EU border contort facilities. Denial of shipment due to border alarms is an issue that affects industry- that is why it is hoped that they would be interested in being involved. Clearly it is needed to address world-wide transport (i.e. because that's where most of the NORM comes from). The whole EU outer border customs protocol is th be added to above mentioned monitoring of NORM. The new radiation technologies are used to fulfill the security issues (like stowaways, smuggling, ilicit trafficking etc..). All above mentioned forces us to standardize the customs protocols, to upgrade the education of involved workers and fo harmonize the issue throughout the EU. Croatia is a front point in the moment because of the very long and 'soft' outer EU border. (authors)

  2. 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...

  3. 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

  4. 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...

  5. 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...

  6. 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...

  7. 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...

  8. 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...

  9. 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...

  10. 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...

  11. Accountability. State Implementation of Common Core State Standards

    Science.gov (United States)

    Anderson, Kimberly; Mira, Mary Elizabeth

    2014-01-01

    All of the 15 states in this study have recently been involved in school accountability system reform. Since 2011, the states have taken advantage of a federal program to give them flexibility around certain accountability requirements of the "No Child Left Behind Act" of 2001 (NCLB), the most recent reauthorization of the Elementary and…

  12. 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.

  13. 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

  14. 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

  15. 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...

  16. 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...

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

    Science.gov (United States)

    Kostogriz, Alex; Doecke, Brenton

    2011-01-01

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

  18. 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...

  19. 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.

  20. 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

  1. 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.

  2. 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...

  3. 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...

  4. 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.

  5. 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

  6. 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…

  7. 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...

  8. 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…

  9. 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...

  10. 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…

  11. 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...

  12. 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...

  13. 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.

  14. 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.

  15. 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...

  16. 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...

  17. 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...

  18. 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

  19. Overview on pre-harmonization studies conducted by the Working Group on Codes and Standards

    International Nuclear Information System (INIS)

    Guinovart, J.

    1998-01-01

    For more than twenty years, the Working Group on Codes and Standards (WGCS) has been an Advisory Expert Group of the European Commission and three subgroups were formed to consider manufacture and inspection, structural mechanics and materials topics. The WGCS seeks to promote studies at the pre-harmonisation level, for the clarification and building of consensus in the European Community concerning technical issues of relevance for the integrity of safety-related components. It deals with pre-standardization process regarding industrial codes whose rules are applicable to design, construction and operation of NPP components in European Community

  20. On the regulatory potential of regional organic standards: Towards harmonization, equivalence, and trade?

    NARCIS (Netherlands)

    Pekdemir, Ceren

    The growing demand for organic produce has augmented the international trade for organic products. At the same time, the label ‘organic’ has increasingly become legally protected as standards specify the exact requirements for organic production and labelling. While private labels were the first to

  1. 77 FR 70390 - Lifesaving Equipment: Production Testing and Harmonization With International Standards

    Science.gov (United States)

    2012-11-26

    ... components within the system to be made of corrosion-resistant materials without the need for galvanizing... resistant in the marine environment without the need for coatings or galvanizing,'' the current ASTM.... This standard would no longer be appropriate because these steels require coatings or galvanizing to be...

  2. Harmonization of welding qualification provisions in RCC-M and European standards

    International Nuclear Information System (INIS)

    Lemoine, M.; Lainez, B.; Anastassiades, P.

    2007-01-01

    Since a long time, numerous precautions for welding have been integrated in the nuclear codes, in particular in the RCC-M applicable to pressurized water reactors, in order to guarantee a high quality level of permanent assemblies. In parallel, European and ISO standardization works have led to a harmonisation of practices on qualification of welding processes, welders and operators. In the context of the regulatory evolutions presented during this conference, it was judged appropriate to bring closer the RCC-M practices and those of EN and ISO standards, while taking the precaution of specifying, if necessary, the complementary provisions allowing maintaining guarantees of quality consistent with the prior experience feedback. This paper presents the amendments brought to the RCC-M Code by the 2005 and 2007 addenda, in order to respond to this objective, and develops their motivations. (authors) [fr

  3. 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...

  4. 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....

  5. 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...

  6. Reducing market distortions by setting harmonized standards for decommissioning and waste management funds in Europe

    International Nuclear Information System (INIS)

    Irrek, W.

    2002-01-01

    There are significant differences in the operation and accessibility of decommissioning and waste management funds in Europe. The diverging standards for these funds cause substantial market distortions and discrimination between competing electricity producers. Although there are different views regarding the question, if provisions for decommissioning and final waste disposal constitute prohibited state aid within the meaning of Article 87 (1) EC Treaty, and although the decommissioning and waste management funds is not a new issue, the liberalisation process across the EU means that this issue is one which must be addressed quickly by EU and national policy. (author)

  7. 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.

  8. 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

  9. 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...

  10. 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...

  11. 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…

  12. 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,…

  13. 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...

  14. 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...

  15. 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...

  16. A British standard for inspection qualification - a step on the road to European harmonization

    International Nuclear Information System (INIS)

    Waites, C.; Leyland, K.S.; Whittle, M.J.

    1993-01-01

    The safety case for the Sizewell 'B' reactor requires the ultrasonic inspection of certain components to be validated independently of those directly responsible for reactor construction and operation. This paper describes how this has been done. To illustrate the way in which validation needs to be tailored to particular requirements, an example is given involving the application of a time-of-flight detection (TOFD) technique to in-service inspection of a weld from an offshore installation. The experience gained from the application above and from other work has enabled an approach to validation to be set out in a British Standard Draft for Development. The intent is to provide a methodology within which individual validations can be developed in a consistent and coherent way. A European Methodology for Inspection Qualification also builds on this and other experience and aims to promote a common approach within Europe. The intent is to define a qualification approach to NDT which provides the necessary confidence in the test in the most cost-effective way possible. (author)

  17. 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...

  18. 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.

  19. 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...

  20. 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

  1. 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.

  2. 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...

  3. 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...

  4. 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.

  5. Accountability

    Science.gov (United States)

    Fielding, Michael; Inglis, Fred

    2017-01-01

    This contribution republishes extracts from two important articles published around 2000 concerning the punitive accountability system suffered by English primary and secondary schools. The first concerns the inspection agency Ofsted, and the second managerialism. Though they do not directly address assessment, they are highly relevant to this…

  6. 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 ...

  7. 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.

  8. 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...

  9. 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.

  10. 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…

  11. An Analysis of Proposed Changes to Incentivize Facilities Capital Investment through Cost Accounting Standard 409.

    Science.gov (United States)

    1982-09-01

    Standard 409, The." n.p.:n.d. Typescript report supplied to the authors by Mr. Von Lunenschloss, Hughes Aircraft Company, June 1982. 8. Clark, Charles...Profit Policy." n.p.:n.d. Typescript report supplied to the authors by Mr. C. G. Adams, General Accounting Office, March 1982. N25. Keith, Donald R

  12. 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.

  13. 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…

  14. 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...

  15. 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...

  16. 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....

  17. 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.

  18. 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…

  19. 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

  20. 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...

  1. 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.

  2. 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

  3. 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.

  4. 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)

  5. Impact of Changes in Accounting Standards in Debt Ratios of Firms: Evidence in Brazil

    Directory of Open Access Journals (Sweden)

    André Aroldo Freitas de Moura

    2016-01-01

    Full Text Available ABSTRACT This research investigates the impact of changes in debt ratios of Brazilian firms due to the IFRS adoption. We make a comparison between the forecast of the time-series of debt ratios accounted until 2007 for the span from 2008 to the first quarter of 2015 with those effectively accounted from 2008 to the first quarter of 2015 derived from the new accounting standard. The research utilizes SARIMAX model and Chow’s (1960 structural break forecast test, controlling for changes originating from the macroeconomic environment as well. We find evidence of significant changes in the debt ratio towards both higher and lower debt with predominance of greater ratios. This result is consistent with past literature in Europe, Australia and New Zealand. Nevertheless, we do not find evidence of a structural break in the Financial Dependency ratio. Moreover, there is no evidence of any distinct effects across different industries. The research provides new evidence confirming the informational effects of IFRS by utilizing a robust time-series model with macroeconomic controls in an innovative approach towards the accounting environment.

  6. 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...

  7. AICPA standard aids in detecting risk factors for fraud. American Institute of Certified Public Accountants.

    Science.gov (United States)

    Reinstein, A; Dery, R J

    1999-10-01

    The American Institute of Certified Public Accountants' Statement on Auditing Standards (SAS) No. 82, Consideration of Fraud in a Financial Statement Audit, requires independent auditors to obtain reasonable assurance that financial statements are free of material mis-statements caused by error or fraud. SAS No. 82 provides guidance for independent auditors to use to help detect and document risk factors related to potential fraud. But while SAS No. 82 suggests how auditors should assess the potential for fraud, it does not expand their detection responsibility. Accordingly, financial managers should discuss thoroughly with auditors the scope and focus of an audit as a means to further their compliance efforts.

  8. Uncertainty Expressions in Accounting Standards: is there any effect of time in the differences of perception?

    Directory of Open Access Journals (Sweden)

    Rodrigo Fernandes Malaquias

    2017-04-01

    Full Text Available This paper examines whether differences in the perception of uncertainty expressions persist over time. The empirical analysis of this question involved two approaches: quantitative (with tests to compare means, medians, regression analysis with ordinary least squares and quantile regression, and qualitative, with interviews. Principal findings are that the differences in the perceptions of participants with respect to uncertainty expressions were not statistically significant, which differs from the findings reported in previous studies. This may be indicative of a tendency toward elimination of potential differences in the interpretation of accounting standards over time.

  9. 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…

  10. The Professional Judgement of Accountant in Determining the Composition of Non-Negotiable Tangible Assets in the Light of Harmonization with the IFRS

    Directory of Open Access Journals (Sweden)

    Storozhuk Tetiana M.

    2018-03-01

    Full Text Available The need to expand the autonomy of enterprises based on the use of professional judgment by accounting workers in the formation of composition and determination of the objects of non-negotiable tangible assets has been substantiated. The general attributes of identification of the objects of non-negotiable tangible assets have been defined. With the purpose of adaptation of the national practice with the international standards, the authors prove the necessity of independent definition, in terms of the accounting policy of enterprise on the basis of professional judgement, approaches on reflection in accounting of spare parts and groups of the other non-negotiable tangible assets as stocks or as basic means; objects of the social and cultural sphere – as fixed assets or other non-negotiable assets; the right to transfer library funds to tangible or intangible assets. The main factors of object determination and composition of non-negotiable tangible assets have been determined on the basis of professional judgment.

  11. 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

  12. 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.

  13. Business combinations under common control in International Financial Reporting Standards – is authoritative accounting guidance needed?

    Directory of Open Access Journals (Sweden)

    Magdalena Janowicz

    2017-09-01

    Full Text Available Business combinations under common control in International Financial Reporting Standards – is authoritative accounting guidance needed? The purpose of the article is to answer the question if a separate standard (IFRS is needed for business combinations under common control (BCUCC, which are not governed by any IFRS as the moment. In such cases, the approach resulting from IAS 8 should apply to them, which allows the use of national regulations to account for BCUCC. The authoress shortly described the theoretical issues related to the subject and presented the results of empirical research that verified the practical aspects of the problem. The research methodology involves a literature and legal act analysis, content analysis of financial statements, as well as deductive and inductive reasoning. On the basis of the gathered data the authoress concluded that even the existence of necessary regulations in national GAAPs does not guarantee that all the requirements related to the qualitative characteristics of the reported information are met and, as such, the main objectives for which IFRS were developed may not be met. As such, the authoritative guidance proves necessary. Very little research on the subject was published, thus, this paper may provide some additional guidance as to what issues related to BCUCC should receive particular attention.

  14. PFGE standard operating procedures for Listeria monocytogenes: harmonizing the typing of food and clinical strains in Europe.

    Science.gov (United States)

    Michelon, Damien; Félix, Benjamin; Vingadassalon, Noemie; Mariet, Jean-François; Larsson, Jonas T; Møller-Nielsen, Eva; Roussel, Sophie

    2015-03-01

    Listeria monocytogenes is a foodborne pathogen responsible for a severe disease known as listeriosis. The European Centre for Disease Prevention and Control (ECDC) coordinates a network of national public health laboratories (NPHLs) in charge of typing clinical strains. In food, it is the European Union Reference Laboratory for L. monocytogenes (EURL Lm), which manages a network of National Reference Laboratories (NRLs). A pulsed-field gel electrophoresis (PFGE) standard operating procedure (EURL SOP) has been used routinely at the EURL Lm since 2007. The EURL Lm has recommended that NRLs use the EURL SOP, whereas the Statens Serum Institut (SSI), under contract for ECDC, requested that NPHLs use Halpins' SOP (HSOP) published in 2010 for the PulseNet USA network. An update of Halpins' SOP (uHSOP) was published in 2013. To facilitate the exchange of profiles among human and food European reference laboratories, it is crucial to ensure that the PFGE profiles obtained with these different SOPs are comparable. The aim here was to compare the EURL SOP with HSOP and uHSOP. The panel comprised 114 well-characterized SSI/EURL strains. All were characterized at the EURL using both the EURL SOP and uHSOP. Seventy of the 114 strains were also characterized at the SSI using HSOP. The EURL SOP and uHSOP produced indistinguishable combined (ApaI/AscI) profiles for the 114 strains tested. The EURL SOP and HSOP produced indistinguishable combined profiles for 69 of the 70 strains tested. One strain displayed for the AscI profile an additional low-intensity band at 184 kbp with HSOP. For this strain, SSI and EUR Lm had already observed the same profile from NPHLs and NRLs. However, this deviation is minor as it accounted for about 1% of all the 114 combined profiles. This study should facilitate the exchange of reproducible PFGE profiles among human and food reference laboratories.

  15. 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.

  16. 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.

  17. 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.

  18. 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.

  19. 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.

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

    OpenAIRE

    Prem W.S. Yapa; Diane Kraal; Mahesh Joshi

    2015-01-01

    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...

  1. 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.

  2. SÜRDÜRÜLEBİLİRLİK MUHASEBESİ STANDARTLARI KURULU - SUSTAINABILITY ACCOUNTING STANDARDS BOARD

    Directory of Open Access Journals (Sweden)

    Çağatay AKARÇAY

    2014-07-01

    Full Text Available ÖzetSürdürülebilirlik eski bir terim olmasına rağmen, iş dünyasındaki gelişmeler ve artan rekabet sebebiyledevamlılıklarını güvenceye almak isteyen işletmeler açısından yeniden önem kazanmıştır. Sürdürülebilirlik,ekonomik, çevresel ve toplumsal olmak üzere üç boyuttan oluşur. Sürdürülebilirlik yaklaşımı bu üç boyutunişletme stratejilerine dahil edilmesini ve bu üç boyutla ilgili performansın raporlanmasını gerektirir.Sürdürülebilirlik muhasebesi ve raporlaması finansal muhasebenin tamamlayıcısı olarak kabul edilebilir.Finansal bilgi ve sürdürülebilirlik bilgisi birlikte kullanıldığında işletmenin değer yaratma ve performansıhakkında eksiksiz görünüm sunar. Bu çalışmanın amacı sektöre özel sürdürülebilirlik muhasebesistandartları oluşturan Sürdürülebilirlik Muhasebesi Standartları Kurulu hakkında bilgi sunmak ve nispetenyeni olan bu kuruluşla ilgili Türkçe literatüre katkı sağlamaktır.AbstractAlthough sustainability is an old concept, developments in the business world and increasedcompetition have caused the business entities to refocus on this concept in order to safeguard theircontinuity. Sustainability consists of three dimensions, economic, environmental, and social. Sustainabilityapproach requires the integration of these dimensions into business strategies and the reporting theperformance of business activities related to these three dimensions. Sustainability accounting and reportingcan be considered as a complement to financial accounting. When used together, financial informationand sustainability information can provide a complete view of the performance and value creation of acorporation. This paper aims to provide information regarding the Sustainability Accounting StandardsBoard that provides industry specific sustainability accounting standards and to contribute to the Turkishliterature regarding this relatively new organization.

  3. Reporting of right-to-use according to International Accounting standards Principles

    Directory of Open Access Journals (Sweden)

    Patrik Svoboda

    2010-01-01

    Full Text Available The problem of whether and how to report in financial statements the right to use property and the obligation to pay rent or return the used property to the lessor after leasing is a fairly complex area in which it is difficult to find a generally acceptable accounting treatment. Especially for entities that are the subject of public interest, it is being demanded that in view of space comparability operative leasing should be reported on the side of lessee in the statement on financial position, both on the liabilities side, as well as on the assets side. Some possible approaches to reporting these facts are analyzed in this paper. At first the attention was paid to the simple operational lease contracts with a fixed term lease – there were compared the impacts of this way of reporting with the impact of existing accounting solutions. Moreover, the attention was also paid to the complicated lease contracts, such contracts with an option to extend contract or leasing contracts in which rents are divided into a fixed part and a part constructed variable. There were evaluated the effects of different views on the reporting of these contracts, in particular the views of the IASB and the FASB. Many preparers of accounts, however, justifiably concerned that this solution is quite complicated and the entity would be unduly burdensome due to the benefits achieved. This problem could be even more pronounced for smaller entities for potential adjustments to standards for SMEs. Such entities are often against mere change over to the principle based on the transfer of risk and commissions connected with leasing.

  4. THE VALUE RELEVANCE OF INTERNATIONAL ACCOUNTING STANDARD IMPLEMENTATION AND AUDIT QUALITY

    Directory of Open Access Journals (Sweden)

    Hanifa Zulhaimi

    2015-12-01

    Full Text Available The implementation of international accounting standards in Indonesia has significantly affected financial reporting. It increases information relevance for the investors because a fair value comprehensively represents assets and liabilities of an entity as of the balance sheet date. However, this triggers polemics over the value relevance of International Financial Reporting Standard (IFRS. This can be seen from stock price decline. This study aims to find out the effect of net income and other comprehensive income on stock price and to observe the effect of other comprehensive income moderated by audit quality. Furthermore this study also aims to find out the effect of  the subjectivity of OCI components. Using a sample of 79 companies, the writer analyzes 2014 financial statements derived from Indonesia Stock Exchange. Based on the result, the predetermined hypotheses are unable to prove. Net income is the only variable that affects stock return. Thus it can be concluded that net income has a value relevance for the investors in making economic decisions.

  5. THE PROBLEM OF THE FINALITY OF WORSHIP AND THE STANDARD THOMISTIC ACCOUNT

    Directory of Open Access Journals (Sweden)

    Francisco J. Romero Carrasquillo

    2013-11-01

    Full Text Available This paper is an attempt to introduce the issue of the finality of religious worship into the analytical Thomist tradition. It aims to develop a response, based on an analysis of St. Thomas Aquinas’s texts, to the following questions: What is the end of worship? Why do we worship God? What benefit does God derive from our worship? Alternatively, perhaps, is it not ourselves, rather than God, who are the beneficiaries of our own worship? The paper aims to develop what may be called the ‘Standard Thomistic Account’ as a solution to this problem. In the first part (II, the paper examines the problem of the finality of worship within the context of Classical Theism. Part II presents the current state of the problem in the contemporary secondary literature concerning this issue. In the third part (III, the paper focuses on Cajetan’s version of the Standard Thomistic Account, and shows in which aspects it is in need of more nuance to be able to portray Aquinas’ complete solution. Finally, Part IV proposes a careful and faithful reading of the texts and lays out the foundations for a new and more nuanced solution to the problem.

  6. Comparison of European codes and standards on the welding of LMFBR components and proposals for their harmonization

    International Nuclear Information System (INIS)

    Koehler, S.

    1992-01-01

    A comparative study has been conducted, within the framework of the exercises of comparisons of specifications and standards for fast reactors in the following specialized fields: - welding supervisor, welder; - welder's tests; -production test specimens of welds; - measures to prevent mistakes with weld material. The relevant specifications were forwarded by the national delegations: Germany, France, Italy and United Kingdom. The comparison has been presented in tabular form where rules for a particular sub-group of specialized field are laid down in the standards of at least two Member States. In each case, the conclusions and requirements set out in the national standards have been compared in relation to a specific comparison criterion. The quantitative comparisons of the requirements laid down in the individual national standards are assessed from the following standpoints: a) points of agreement between the regulations in the standards of all four Member states (Germany, France, United Kingdom and Italy); b) significant differences between the regulations. 13 tabs

  7. 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)

  8. 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…

  9. 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,…

  10. 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...

  11. 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 ...

  12. Starworld: Preparing Accountants for the Future: A Case-Based Approach to Teach International Financial Reporting Standards Using ERP Software

    Science.gov (United States)

    Ragan, Joseph M.; Savino, Christopher J.; Parashac, Paul; Hosler, Jonathan C.

    2010-01-01

    International Financial Reporting Standards now constitute an important part of educating young professional accountants. This paper looks at a case based process to teach International Financial Reporting Standards using integrated Enterprise Resource Planning software. The case contained within the paper can be used within a variety of courses…

  13. 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

  14. Comparison and Analysis of IEEE 344 and IEC 60980 standards for harmonization of seismic qualification of safety-related equipment

    International Nuclear Information System (INIS)

    Lee, Young Ok; Kim, Jong Seog; Seo, Jeong Ho; Kim, Myung Jun

    2011-01-01

    The seismic qualification of safety related equipment in nuclear power plants should demonstrate an equipment's ability to perform its safety function during/or after the time it is subjected to the forces resulting from one SSE. In addition, the equipment must withstand the effects of a number of OBEs, preceding the SSE. IEEE 344 and IEC 60980 present the criteria for establishing procedures demonstrating that the Class 1E equipment can meet its performance requirement during seismic events. Currently, IEEE 344 is used for regulation of nuclear power plant in the United State whereas IEC 60980 is mainly used in Europe. In particular, NPPs of France and China apply with RCC-E and GB that are domestic standards, respectively. Equipment supplier and Utility have difficulties because of different applicable standards. Equipment supplier to export S/R components/equipment to other standard area performs additional seismic qualification. For example, equipment are qualifies according to IEC 60980, RCC-E, GB although they have been qualified in accordance with IEEE 344. Also, utility to attempt power up-rate, life extension of NPP constructed under rules of RCC-E such as Ulchin NPP 1 and 2 has similar difficulties. RCC-E endorses IEC 60980 and GB is almost same as IEC 60980 except minor difference of earthquake environment definition. Therefore this paper surveys the similarities and differences between IEEE 344 and IEC 60980. In addition, this paper considers how the two sets of standards may be used in a complementary fashion to be possible using one or the other standard area

  15. 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 ...

  16. 76 FR 40817 - Cost Accounting Standards: Change to the CAS Applicability Threshold for the Inflation Adjustment...

    Science.gov (United States)

    2011-07-12

    ... 2011) * * * * * I. Disclosure Statement--Cost Accounting Practices and Certification (a) Any contract... heading ``Disclosure and Consistency of Cost Accounting Practices'', by revising the clause date and...) * * * * * (c) Disclosure and Consistency of Cost Accounting Practices. (1) The contracting officer shall insert...

  17. 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

  18. 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.

  19. Application of IPSAS Standards to the Vietnamese Government Accounting and Financial Statements

    OpenAIRE

    LE , TRANG THI NHA

    2012-01-01

    The Vietnamese government has implemented a reform of public financial management in a realm of government accounting. The current government accounting regime has met requirements of budget management. However, it provides very little information of financial position and performance. Furthermore, in the context of the increasing international integration and requirements of public sector management reform, the Vietnamese government accounting needs to be improved with applying full accrual ...

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

    OpenAIRE

    Zita Drábková

    2015-01-01

    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 an...

  1. 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.

  2. 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.

  3. 77 FR 75259 - Joint Report: Differences in Accounting and Capital Standards Among the Federal Banking Agencies...

    Science.gov (United States)

    2012-12-19

    ... consistent with U.S. generally accepted accounting principles. There were no significant differences in...] FEDERAL RESERVE SYSTEM FEDERAL DEPOSIT INSURANCE CORPORATION Joint Report: Differences in Accounting and... submit an annual report to the Committee on Financial Services of the U.S. House of Representatives and...

  4. The Need for Social and Environmental Accounting Standard: Can Islamic Countries have the Lead?

    Directory of Open Access Journals (Sweden)

    Ayman Zerban

    2013-11-01

    Full Text Available The aim of this article is to motivate the Arab scholars and accounting profession in general for the need to intervene on the area of regulating social and environmental accounting more deeply. It is no longer acceptable to ignore the area of social and environmental accounting while it is widely accepted in the developed world. It is not a parasite to our discipline instead it should be an integral part of accounting. We need action because cost of doing nothing is going to be higher. As there are many theoretical perspectives in dealing with this issue in the developed world, this article tries to focus on the Islamic view concerning social and environmental accounting. No single view can help in understanding research questions, only pluralism in perspectives can help us to understand better accounting phenomenon. This study through critical perspective points to the failure of conventional financial reporting to deal with environmental problems and argues that accountability from Islamic accounting perspective is more in alignment with the environment.

  5. Factors Influencing Adoption of the International Financial Reporting Standards (IFRS) in Accounting Education

    Science.gov (United States)

    Alzeban, Abdulaziz

    2016-01-01

    Purpose: This paper aims to explore the challenges faced by accounting educators in their attempts to incorporate IFRS materials in their teaching and explores the impact of various factors (instructor's attitude, size of accounting department, teaching load, type of institution, teaching experience and teaching materials) on the time spent on…

  6. Harmonic engine

    Science.gov (United States)

    Bennett, Charles L [Livermore, CA

    2009-10-20

    A high efficiency harmonic engine based on a resonantly reciprocating piston expander that extracts work from heat and pressurizes working fluid in a reciprocating piston compressor. The engine preferably includes harmonic oscillator valves capable of oscillating at a resonant frequency for controlling the flow of working fluid into and out of the expander, and also preferably includes a shunt line connecting an expansion chamber of the expander to a buffer chamber of the expander for minimizing pressure variations in the fluidic circuit of the engine. The engine is especially designed to operate with very high temperature input to the expander and very low temperature input to the compressor, to produce very high thermal conversion efficiency.

  7. International Harmonisation Of Accounting Standards: The Case For A Mandatory Requirement For The Direct Method Of Reporting Operating Cash Flows

    OpenAIRE

    Christine Yap

    2011-01-01

    Even though standard setters have now embraced cash flow statements there remains ambivalence as to the best format (i.e. direct or indirect method) for disclosing cash flow from operations. In 1987 the FASB asserted that information about the gross amounts of cash receipts and cash payments is more relevant than information about the net amounts of cash receipts and payments. Yet apart from Australia and New Zealand, most standard setting bodies, including the International Accounting Standa...

  8. Developing a registration entry and query system within the scope of harmonizing of the orthophoto metadata with the international standards

    Science.gov (United States)

    Şahin, İ.; Alkış, Z.

    2013-10-01

    about the storage, management and presentation of the huge amounts of orthophoto images to the users must be started immediately. In this study; metadata components of the produced orthophotos compatible with the international standards have been defined, a relational database has been created to keep complete and accurate metadata, and a user interface has been developed to insert the metadata into the database. Through the developed software, some extra time has been saved while creating and querying the metadata.

  9. 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.

  10. 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)

  11. Accounting for group differences in appraisals of social inequality: differential injustice standards.

    Science.gov (United States)

    Miron, Anca M; Warner, Ruth H; Branscombe, Nyla R

    2011-06-01

    We tested whether differential appraisals of inequality are a function of the injustice standards used by different groups. A confirmatory standard of injustice is defined as the amount of evidence needed to arrive at the conclusion that injustice has occurred. Consistent with a motivational shifting of standards view, we found that advantaged and disadvantaged group members set different standards of injustice when judging the magnitude of gender (Study 1) and racial (Study 2) wage inequality. In addition, because advantaged and disadvantaged group members formed - based on their differential standards - divergent appraisals of wage inequality, they experienced differential desire to restore inter-group justice. We discuss the implications of promoting low confirmatory standards for changing perceptions of social reality and for motivating justice-restorative behaviour. ©2011 The British Psychological Society.

  12. The role of European Federation of Clinical Chemistry and Laboratory Medicine Working Group for Preanalytical Phase in standardization and harmonization of the preanalytical phase in Europe

    DEFF Research Database (Denmark)

    Cornes, Michael P; Church, Stephen; van Dongen-Lases, Edmée

    2016-01-01

    Patient safety is a leading challenge in healthcare and from the laboratory perspective it is now well established that preanalytical errors are the major contributor to the overall rate of diagnostic and therapeutic errors. To address this, the European Federation of Clinical Chemistry and Labor......Patient safety is a leading challenge in healthcare and from the laboratory perspective it is now well established that preanalytical errors are the major contributor to the overall rate of diagnostic and therapeutic errors. To address this, the European Federation of Clinical Chemistry...... and Laboratory Medicine Working Group for Preanalytical Phase (EFLM WG-PRE) was established to lead in standardization and harmonization of preanalytical policies and practices at a European level. One of the key activities of the WG-PRE is the organization of the biennial EFLM-BD conference on the preanalytical...... summarises the work that has and will be done in these areas. The goal of this initiative is to ensure the EFLM WG-PRE produces work that meets the needs of the European laboratory medicine community. Progress made in the identified areas will be updated at the next preanalytical phase conference and show...

  13. The Cultural Influence in Accounting Standard Setting: A Comparative Analysis of the United States, Canada, and England.

    Science.gov (United States)

    Bloom, Robert; And Others

    A study of the processes for establishing the principles and policies of measurement and disclosure in preparing financial reports examines differences in these processes in the United States, Canada, and England. Information was drawn from international accounting literature on standard setting. The differences and similarities in the…

  14. 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.

  15. Independent Auditor's Approach to the Concept of Fraud in Accounting Standards

    Directory of Open Access Journals (Sweden)

    Handan Bulca

    2015-07-01

    Full Text Available Control in the field of standards, quality and safety can be increased fraud and error reduction is envisaged. In parallel with these changes, the conditions in the Official Gazette dated 14 March 2014 to companies that provide audit is mandatory. With the implementation of auditing standards and corporate companies will become more transparent. Information users more secure thanks to the information reaching these standards will be able to make healthy decisions. The study also has redefined the concept of independent auditors and the audit process should follow an independent auditor, is also indicated. The focus of the study of the risk of fraud and cheating, Independent Auditing Standards Number 240 constitutes in terms of views.

  16. Standardizing commercial CPUE data in monitoring stock dynamics: Accounting for targeting behaviour in mixed fisheries

    NARCIS (Netherlands)

    Quirijns, F.J.; Poos, J.J.; Rijnsdorp, A.D.

    2008-01-01

    Catch per unit effort (CPUE) is commonly used as an indicator for monitoring developments in stock size. To ensure proportionality between average CPUE and total stock size, two processes that should be accounted for are the degree of targeting behaviour of the fleet and the management-induced

  17. Alignment of Standards and Assessments as an Accountability Criterion. ERIC Digest.

    Science.gov (United States)

    La Marca, Paul M.

    This digest provides an overview of the concept of alignment and the role it plays in assessment and accountability systems. It also discusses methodological issues affecting the study of alignment and explores the relationship between alignment and test score interpretation. Alignment refers to the degree of match between test content and subject…

  18. Using formal ontologies for the development of consistent and unambiguous financial accounting standards

    CSIR Research Space (South Africa)

    Gerber, MC

    2011-11-01

    Full Text Available The purpose of accounting is to gather financial data of a business or entity,to interpret this data and to report the results in financial statements to the different users thereof. The interpretation off financial data is regulated by financial...

  19. Towards the development of consistent and unambiguous financial accounting standards using ontology technologies

    CSIR Research Space (South Africa)

    Gerber, MC

    2011-11-01

    Full Text Available The purpose of accounting is to gather financial data of a business or entity, to interpret this data and to report the results in financial statements to the different users thereof. The interpretation of financial data is regulated by financial...

  20. 75 FR 47900 - Joint Report: Differences in Accounting and Capital Standards Among the Federal Banking Agencies...

    Science.gov (United States)

    2010-08-09

    ... acquired institution, as well as in any consolidated financial statements of the institution's parent. The... capital purposes. For subsidiaries other than financial subsidiaries that are not consolidated on a line... of a new accounting basis for a depository institution in its separate financial statements as a...

  1. 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

  2. New AICPA standards aid accounting for the costs of internal-use software.

    Science.gov (United States)

    Luecke, R W; Meeting, D T; Klingshirn, R G

    1999-05-01

    Statement of Position (SOP) No. 98-1, "Accounting for the Costs of Computer Software Developed or Obtained for Internal Use," issued by the American Institute of Certified Public Accountants in March 1998, provides financial managers with guidelines regarding which costs involved in developing or obtaining internal-use software should be expensed and which should be capitalized. The SOP identifies three stages in the development of internal-use software: the preliminary project stage, the application development stage, and the postimplementation-operation stage. The SOP provides that all costs incurred during the preliminary project stage should be expensed as incurred. During the application development stage, costs associated with developing or obtaining the software should be capitalized, while costs associated with preparing data for use within the new system should be expensed. Costs incurred during the postimplementation-operation stage, typically associated with training and application maintenance, should be expensed.

  3. LIABILITY TO SUPPLIERS REPORTING STANDARDIZATION - QUALITY GROWTH FACTOR OF ACCOUNT INFORMATION

    Directory of Open Access Journals (Sweden)

    Ivan Raluca

    2010-07-01

    Full Text Available Under no.11 position paper "Economic and Monetary Union", Romania took responsibility of reporting according to European System of Accounts - ESA 95. Public Institution classification is necessary to delineate the perimeter of general government (S.13, subdividing it into sub-sectors and to define how to consolidate their financial statements. To fulfill this research we used methods of documentary research, observation, analysis and empirical observation. Through the specific procedure of documents observation performed we accomplish delineating the problem in the general context. The empirical experiments produced practical data. The purpose of this study considered the practical applicability of a solution in offering a model of reporting that lead to increased correctness, forwardness, quality, of accounting information provided to their users.

  4. Accounting Policies of HEP d.d. Zagreb According to International Standards

    OpenAIRE

    Velimir Lovric

    2009-01-01

    The desire to meet the EU requirements in terms of accounting has resulted in a larger number of regulations pertaining to financial reporting of business entities in the Republic of Croatia. Although there are numerous regulations, they have to be respected in order to avoid adverse audit qualification. By adopting a new institutional framework for energy sector regulation in the Republic of Croatia, a good environment has been created for application of International Financial Reporting Sta...

  5. The structure of expenses and revenues according to International Accounting Standards

    OpenAIRE

    Mariana Man

    2004-01-01

    This article presents the recognition of revenues and implicitly of the expenses linked to the ceding of the capital assets according to I.A.S. 16 and I.A.S. 38, as of the revenues and expenses linked to the sale of the obtained production according to I.A.S. 18 and I.A.S. 2, a parallel with the Romanian accounting influences.

  6. Developing standard performance testing procedures for material control and accounting components at a site

    International Nuclear Information System (INIS)

    Scherer, Carolynn P.; Bushlya, Anatoly V.; Efimenko, Vladimir F.; Ilyanstev, Anatoly; Regoushevsky, Victor I.

    2010-01-01

    The condition of a nuclear material control and accountability system (MC and A) and its individual components, as with any system combining technical elements and documentation, may be characterized through an aggregate of values for the various parameters that determine the system's ability to perform. The MC and A system's status may be functioning effectively, marginally or not functioning based on a summary of the values of the individual parameters. This work included a review of the following subsystems, MC and A and Detecting Material Losses, and their respective elements for the material control and accountability system: (a) Elements of the MC and A Subsystem - Information subsystem (Accountancy/Inventory), Measurement subsystem, Nuclear Material Access subsystem, including tamper-indicating device (TID) program, and Automated Information-gathering subsystem; (b) Elements for Detecting Nuclear Material Loses Subsystem - Inventory Differences, Shipper/receiver Differences, Confirmatory Measurements and differences with accounting data, and TID or Seal Violations. In order to detect the absence or loss of nuclear material there must be appropriate interactions among the elements and their respective subsystems from the list above. Additionally this work includes a review of regulatory requirements for the MC and A system component characteristics and criteria that support the evaluation of the performance of the listed components. The listed components had performance testing algorithms and procedures developed that took into consideration the regulatory criteria. The developed MC and A performance-testing procedures were the basis for a Guide for MC and A Performance Testing at the material balance areas (MBAs) of State Scientific Center of the Russian Federation - Institute for Physics and Power Engineering (SSC RF-IPPE).

  7. Interpretation of Series National Standards of China on “Greenhouse Gas Emissions Accounting and Reporting for Enterprises”

    Science.gov (United States)

    Chen, Liang; Zong, Jianfang; Guo, Huiting; Sun, Liang; Liu, Mei

    2018-05-01

    Standardization is playing an increasingly important role in reducing greenhouse gas emission and in climatic change adaptation, especially in the “three” greenhouse gas emission aspects (measurement, report, verification). Standardization has become one of the most important ways in mitigating the global climate change. Standardization Administration of China (SAC) has taken many productive measures in actively promoting standardization work to cope with climate change. In April 2014, SAC officially approved the establishment of “National Carbon Emission Management Standardization Technical Committee” In November 2015, SAC officially issued the first 11 national standards on carbon management including > and the requirements of the greenhouse gas emissions accounting and reporting in 10 sectors including power generation, power grid, iron and steel, chemical engineering, electrolytic aluminum, magnesium smelting, plate glass, cement, ceramics and civil aviation, which proposes unified requirements of “what to calculate and how to calculate” the greenhouse gas emission for enterprises. This paper focuses on the detailed interpretation of the main contents of the first 11 national standards, so as to provide technical supports for users of the standards and to comprehensively promote the emission reduction of greenhouse gas at the enterprise level.

  8. 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

  9. Analysis and Accounting of Hedging of a Net Investment in a Foreign Operation Process in the concept of Turkish Accounting Standards

    Directory of Open Access Journals (Sweden)

    Veli Öztürk

    2013-09-01

    Full Text Available In recent years, in line with developments in the financial markets, financial instruments developed rapidly. As a result of this development, how to classify financial instruments, recognition of these principles has become important. As a result of the every day increase in types of financial instruments, financial risks have emerged. Especially after the end of the Bretton Woods system that based on fixed exchange rates in 1970’s, entities faced the financial risk. IAS 39 gathered financial risks faced by businesses in the financial markets in three groups. These risks are risk arising from financial instruments at fair value and risk arising from cash flows and risk arising from the net investment in a foreign operation. Preventing from the risk arising from the net investment in a foreign operation hedge that composes the subject of this study and also one type of prevention from financial risk, is explained in Turkish Accounting Standards TAS 21 and TAS 39. The implementation section of this study, one of the varieties of hedging, hedge accounting is an example of a net investment in a foreign operation. Example implementation is divided into three sections. In the first part, the increase and decreases at the exchange rates that arised from the position in which the entity made investment does not make forward contracts arised exchange rates are shown. In the second part of our application, the accounting records related to forward contract made for preventing from net investment risk are shown, and how the forward contract prevent the entity from net investment risk is explained. In the final part of the implementation, the disposal of the net investment in a foreign country and it’s results are shown.

  10. Innovations in Setting Performance Standards for K-12 Test-Based Accountability

    Science.gov (United States)

    Huff, Kristen; Plake, Barbara S.

    2010-01-01

    Standard setting is a systematic process that uses a combination of judgmental and empirical procedures to make recommendations about where on the score continuum "cut scores" should be placed. Cut scores divide the score scale into categories consistent with the descriptions of student performance associated with multiple levels of achievement.…

  11. Practising the Public? Collaborative Teacher Inquiry in an Era of Standardization and Accountability

    Science.gov (United States)

    Hardy, Ian

    2018-01-01

    This paper analyses the nature of collaborative teacher learning as a form of 'public sphere', under current policy conditions. The research draws upon Habermas' notions of communicative action and public spheres, and literature on the nature of teachers' learning in the context of standardized curriculum and assessment reform, to analyse how…

  12. Harmonic analysis

    CERN Document Server

    Helson, Henry

    2010-01-01

    This second edition has been enlarged and considerably rewritten. Among the new topics are infinite product spaces with applications to probability, disintegration of measures on product spaces, positive definite functions on the line, and additional information about Weyl's theorems on equidistribution. Topics that have continued from the first edition include Minkowski's theorem, measures with bounded powers, idempotent measures, spectral sets of bounded functions and a theorem of Szego, and the Wiener Tauberian theorem. Readers of the book should have studied the Lebesgue integral, the elementary theory of analytic and harmonic functions, and the basic theory of Banach spaces. The treatment is classical and as simple as possible. This is an instructional book, not a treatise. Mathematics students interested in analysis will find here what they need to know about Fourier analysis. Physicists and others can use the book as a reference for more advanced topics.

  13. A SCIENTIFIC WORLDVIEW OF ACCOUNTING ETHICS AND GOVERNANCE EDUCATION: THE RIGHT FOOTING OF INTERNATIONAL EDUCATION STANDARD 4, BUT...

    Directory of Open Access Journals (Sweden)

    Aziuddin Ahmad

    2012-01-01

    Full Text Available This paper is a critique of the approach in which the issue of accounting ethics and governance has been tackled through education. In light of the existence of the International Education Standard (IES 4 specifically on ethics as the relevant framework developed by the International Federation of Accountants (IFAC, the discussion in this paper centres on the requirement of IES 4 and the manner it is suggested for implementation. Based on the ontological and epistemological reality of the world as reflected in science which also parallels religion and Eastern belief system, we are sceptical of the degree of representation of reality of the model of ethics and governance that is currently upheld by accounting curriculum designers. A framework on ethics education that is more holistic is proposed.

  14. A study on the conflict and intertwine of the accounting standards and the tax law in asset losses

    OpenAIRE

    小林, 裕明

    2011-01-01

    This paper first refers to the key concept of recognition of asset losses under the corporate tax law. The tax law basically restricts the loss deduction and imposes requirements of "settlements" with a fact of physical ormonetary damage for the special loss deduction unless potential nonrecognized losses may be deducted under the accounting standards from the viewpoint of disclosure for asset fair values. This loss deduction rule is derived from the foreseeability and legal stability in calc...

  15. The Impact of Approved Accounting Standard AASB 1024 “Consolidated Accounts” on the Information Included in Consolidated Financial Statements

    OpenAIRE

    Pramuka, Bambang Agus

    1995-01-01

    The intent of consolidated financial statements is to provide meaningful, relevant, useful, and reliable information about the operations of a group of companies. In compliance with AASB 1024 'Consolidated Accounts', and AAS 24 Consolidated Financial Reports', a parent entity now has to include in its consolidated financial statements all controlled entities, regardless of their legal form or the ownership interest held. The new Standard also pr...

  16. Accounting for standard errors of vision-specific latent trait in regression models.

    Science.gov (United States)

    Wong, Wan Ling; Li, Xiang; Li, Jialiang; Wong, Tien Yin; Cheng, Ching-Yu; Lamoureux, Ecosse L

    2014-07-11

    To demonstrate the effectiveness of Hierarchical Bayesian (HB) approach in a modeling framework for association effects that accounts for SEs of vision-specific latent traits assessed using Rasch analysis. A systematic literature review was conducted in four major ophthalmic journals to evaluate Rasch analysis performed on vision-specific instruments. The HB approach was used to synthesize the Rasch model and multiple linear regression model for the assessment of the association effects related to vision-specific latent traits. The effectiveness of this novel HB one-stage "joint-analysis" approach allows all model parameters to be estimated simultaneously and was compared with the frequently used two-stage "separate-analysis" approach in our simulation study (Rasch analysis followed by traditional statistical analyses without adjustment for SE of latent trait). Sixty-six reviewed articles performed evaluation and validation of vision-specific instruments using Rasch analysis, and 86.4% (n = 57) performed further statistical analyses on the Rasch-scaled data using traditional statistical methods; none took into consideration SEs of the estimated Rasch-scaled scores. The two models on real data differed for effect size estimations and the identification of "independent risk factors." Simulation results showed that our proposed HB one-stage "joint-analysis" approach produces greater accuracy (average of 5-fold decrease in bias) with comparable power and precision in estimation of associations when compared with the frequently used two-stage "separate-analysis" procedure despite accounting for greater uncertainty due to the latent trait. Patient-reported data, using Rasch analysis techniques, do not take into account the SE of latent trait in association analyses. The HB one-stage "joint-analysis" is a better approach, producing accurate effect size estimations and information about the independent association of exposure variables with vision-specific latent traits

  17. Standardized nomenclatures: keys to continuity of care, nursing accountability and nursing effectiveness.

    Science.gov (United States)

    Keenan, G; Aquilino, M L

    1998-01-01

    Standardized nursing nomenclatures must be included in clinical documentation systems to generate data that more accurately represent nursing practice than outcomes-related measures currently used to support important policy decisions. NANDA, NIC, and NOC--comprehensive nomenclatures for the needed variables of nursing diagnoses, interventions, and outcomes--are described. Added benefits of using NANDA, NIC, and NOC in everyday practice are outlined, including facilitation of the continuity of care of patients in integrated health systems.

  18. Accounting for human variability and sensitivity in setting standards for electromagnetic fields.

    Science.gov (United States)

    Bailey, William H; Erdreich, Linda S

    2007-06-01

    Biological sensitivity and variability are key issues for risk assessment and standard setting. Variability encompasses general inter-individual variations in population responses, while sensitivity relates to unusual or extreme responses based on genetic, congenital, medical, or environmental conditions. For risk assessment and standard setting, these factors affect estimates of thresholds for effects and dose-response relationships and inform efforts to protect the more sensitive members of the population, not just the typical or average person. While issues of variability and sensitivity can be addressed by experimental and clinical studies of electromagnetic fields, investigators have paid little attention to these important issues. This paper provides examples that illustrate how default assumptions regarding variability can be incorporated into estimates of 60-Hz magnetic field exposures with no risk of cardiac stimulation and how population thresholds and variability of peripheral nerve stimulation responses at 60-Hz can be estimated from studies of pulsed gradient magnetic fields in magnetic resonance imaging studies. In the setting of standards for radiofrequency exposures, the International Commission for Non-Ionizing Radiation Protection uses inter-individual differences in thermal sensitivity as one of the considerations in the development of "safety factors." However, neither the range of sensitivity nor the sufficiency or excess of the 10-fold and the additional 5-fold safety factors have been assessed quantitatively. Data on the range of responses between median and sensitive individuals regarding heat stress and cognitive function should be evaluated to inform a reassessment of these safety factors and to identify data gaps.

  19. Refocusing acute psychiatry, performance management, standards and accountability, a new context for mental health nursing.

    LENUS (Irish Health Repository)

    Harnett, P J

    2009-06-01

    The term \\'performance management\\' has an aversive \\'managerial\\' aspect, is unappealing to many public sector staff and has an \\'image problem\\'. Perhaps as a consequence, it has failed to make a significant impact on Irish public sector workers, notably mental health nurses. In this paper, performance management is introduced and examined within an Irish healthcare context and with reference to its use in other countries. Some of the challenges faced by Irish mental health nurses and the potential benefits of working within a performance managed workplace are discussed. The paper concludes that performance management is likely to increasingly affect nurses, either as active agents or as passive recipients of a change that is thrust on them. The authors anticipate that the performance management \\'image problem\\' will give way to recognition that this is a fundamental change which has the potential to enable health services to change. This change will bring high standards of transparency, worker involvement in decision making, an explicit value base for health services and individual teams. It provides the potential for clear practice standards and high standards of transparency as well as worker welfare in all aspects, including supporting employment and career progression.

  20. 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.

  1. The convergence of the Central American countries to International Accounting Standards

    Directory of Open Access Journals (Sweden)

    Carlos Araya-Leandro

    2016-04-01

    Full Text Available Abstract: In the last few decades, Central American countries are making a significant effort in order to modernize their governments' legislation both on financial management and systems of financial information. In this sense, these countries aim to enhance the quality of public financial information in order to improve decision-making processes, decrease the level of corruption, and keep citizens informed. In this context, the purpose of this paper is twofold. Firstly, to assess the degree of similarity of the financial information that is being developed by Central American governments with regard to the recommendations set up by Ipsas, and secondly, to analyse the efforts and the strategies that those countries are carrying out in the process of implementing those standards. To determine the differences in the information containing the annual financial statements issued by national public authorities and the recommendations set up by Ipsas we conducted a deductive content analysis. In view of the results we can say that the quality of annual financial statements presented by the countries in Central America, in comparison to the recommendations by the Ipsas concerning Ifac information, is not enough. Hence, in order to operate significant changes, it is still necessary to create new strategies for the implementation of the Ipsas.

  2. [New aspects of safety assessment and food contamination with antibiotics of tetracycline group in the light of harmonization of hygienic standards in Russia and Customs Union with the international standards].

    Science.gov (United States)

    Onishchenko, G G; Sheveleva, S A; Khotimchenko, S A

    2012-01-01

    To address the issue of harmonization of Russian MRLs for tetracycline in food and on the basis of the tasks of preserving the value of hygienic standard for the more restrictive level than similar standards of the Codex Alimentarius Commission in this survey we analyzed the evidences of the negative effects of subingibitory amounts of these antibiotics (lying below the MIC for clinically relevant microorganisms). The inadequacy of the microbiological JECFA ADI and the necessity of using of methodology of analyzing the effects of biological active substances in small doses for assessing the risk of food contamination of tetracycline subingibitory concentrations were demonstrated. Current scientific information on the functions of antibiotics as signaling molecules in the microbial world and the role of tetracycline as a leading factor in the regulation of transcription in microorganisms and activation of the horizontal transfer of resistance genes transferred to the family of conjugative transposons Tn916-Tn1545 also was reviewed in paper. Evidence-based data regarding the basic contribution of subingibitory concentrations of tetracycline in the spread of worst transmissible type of antibiotic resistance and the formation of new pathogens, associated with it, are represented. To reduce the risk of direct adverse effects on microbial ecosystem in the human body and its habitat, and to minimize the indirect risk of new infections, the necessity of saving the current Russian level residues of tetracycline (< or = 0.01 mg/kg of product), which is low by contrast to the Codex MRLs (< or = 0.1-1.2 mg/kg), was proved. Tetracycline concentrations in food, regulated in Russian Federation, below 0.1 MIC for clinically significant microorganisms which aren't capable to initiation of the above described negative changes.

  3. Financial Accounting: Classifications and Standard Terminology for Local and State School Systems. State Educational Records and Reports Series: Handbook II, Revised.

    Science.gov (United States)

    Roberts, Charles T., Comp.; Lichtenberger, Allan R., Comp.

    This handbook has been prepared as a vehicle or mechanism for program cost accounting and as a guide to standard school accounting terminology for use in all types of local and intermediate education agencies. In addition to classification descriptions, program accounting definitions, and proration of cost procedures, some units of measure and…

  4. 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.

  5. Accounting for Carbon Stocks in Soils and Measuring GHGs Emission Fluxes from Soils: Do We Have the Necessary Standards?

    Directory of Open Access Journals (Sweden)

    Antonio Bispo

    2017-07-01

    Full Text Available Soil is a key compartment for climate regulation as a source of greenhouse gases (GHGs emissions and as a sink of carbon. Thus, soil carbon sequestration strategies should be considered alongside reduction strategies for other greenhouse gas emissions. Taking this into account, several international and European policies on climate change are now acknowledging the importance of soils, which means that proper, comparable and reliable information is needed to report on carbon stocks and GHGs emissions from soil. It also implies a need for consensus on the adoption and verification of mitigation options that soil can provide. Where consensus is a key aspect, formal standards and guidelines come into play. This paper describes the existing ISO soil quality standards that can be used in this context, and calls for new ones to be developed through (international collaboration. Available standards cover the relevant basic soil parameters including carbon and nitrogen content but do not yet consider the dynamics of those elements. Such methods have to be developed together with guidelines consistent with the scale to be investigated and the specific use of the collected data. We argue that this standardization strategy will improve the reliability of the reporting procedures and results of the different climate models that rely on soil quality data.

  6. 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.

  7. 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.

  8. Harmonizing Lipidomics

    DEFF Research Database (Denmark)

    Bowden, John A; Heckert, Alan; Ulmer, Candice Z

    2017-01-01

    As the lipidomics field continues to advance, self-evaluation within the community is critical. Here, we performed an interlaboratory comparison exercise for lipidomics using Standard Reference Material (SRM) 1950 Metabolites in Frozen Human Plasma, a commercially available reference material. Th...

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

    OpenAIRE

    Rozheliuk Viktoriia M.; Denchuk Pavlo N.

    2017-01-01

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

  10. The application of “fair value” accounting standards to the income statements of companies listed in the Portuguese Stock Index-20 (PSI-20)

    OpenAIRE

    Tiago Cardão-Pito; Jorge Barros

    2016-01-01

    Purpose – “Fair value” accounting standards are not consensual. Supporters claim that they offer a methodology to find the “correct” value of accounting items, whereas critics contend that “fair value” accounting reduces the reliability of financial statements through a complex and unpractical method based on subjective information. Still, the impacts of “fair value” accounting upon taxes and public revenues are rarely discussed. Design/methodology/approach – The Portuguese case allows...

  11. Accounting for both local aquatic community composition and bioavailability in setting site-specific quality standards for zinc.

    Science.gov (United States)

    Peters, Adam; Simpson, Peter; Moccia, Alessandra

    2014-01-01

    Recent years have seen considerable improvement in water quality standards (QS) for metals by taking account of the effect of local water chemistry conditions on their bioavailability. We describe preliminary efforts to further refine water quality standards, by taking account of the composition of the local ecological community (the ultimate protection objective) in addition to bioavailability. Relevance of QS to the local ecological community is critical as it is important to minimise instances where quality classification using QS does not reconcile with a quality classification based on an assessment of the composition of the local ecology (e.g. using benthic macroinvertebrate quality assessment metrics such as River InVertebrate Prediction and Classification System (RIVPACS)), particularly where ecology is assessed to be at good or better status, whilst chemical quality is determined to be failing relevant standards. The alternative approach outlined here describes a method to derive a site-specific species sensitivity distribution (SSD) based on the ecological community which is expected to be present at the site in the absence of anthropogenic pressures (reference conditions). The method combines a conventional laboratory ecotoxicity dataset normalised for bioavailability with field measurements of the response of benthic macroinvertebrate abundance to chemical exposure. Site-specific QSref are then derived from the 5%ile of this SSD. Using this method, site QSref have been derived for zinc in an area impacted by historic mining activities. Application of QSref can result in greater agreement between chemical and ecological metrics of environmental quality compared with the use of either conventional (QScon) or bioavailability-based QS (QSbio). In addition to zinc, the approach is likely to be applicable to other metals and possibly other types of chemical stressors (e.g. pesticides). However, the methodology for deriving site-specific targets requires

  12. Regulation of accounting standards

    OpenAIRE

    Μαυρόγιαννη, Λεμονιά

    2014-01-01

    Η παρούσα διπλωματική εργασία πραγματεύεται το ρυθμιστικό ή κανονιστικό πλαίσιο των διαδικασιών που σχετίζονται με την παραγωγή λογιστικών πληροφοριών. Σκοπός της παρούσας εργασίας είναι να αναλύσει τις μορφές ρύθμισης σε επίπεδο Χρηματοοικονομικής Πληροφόρησης σε διεθνές πλαίσιο. Η μεθοδολογία που ακολουθήθηκε για την διεξαγωγή της έρευνας αυτής βασίστηκε στην ανάλυση της διεθνούς βιβλιογραφίας. Μερικά από τα κυριότερα συμπεράσματα που προέκυψαν από την έρευνα είναι ότι δίνεται ρυθμιστική κα...

  13. 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.

  14. CHART OF ACCOUNTS OF THE RUSSIAN FEDERATION SHOULD BE DETAILED WITH REFORMING OF AN ACCOUNTING REPORTING ON THE BASIS OF THE INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS

    Directory of Open Access Journals (Sweden)

    Gegetsik A. Tovmasyan

    2013-01-01

    Full Text Available The article deals with the problem related to information base of accounting (financial reporting, which depends on conducting accounting and creation of detailed classification of chart of accounts of the Russian Federation. It is offered to change the structure of the balance sheet and the report on changes of the capital in the Russian Federation with introduction of “paid-in capital” indicator which not only unifies the reporting according to IFRS, but also will allow objectively estimating and predicting results and risks of both business activity and investment activity.

  15. 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.

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

    OpenAIRE

    Jana Gláserová; Eva Vávrová

    2015-01-01

    The principal aim of the paper is to determine the impact of reinsurance operations in commercial insurance companies, in accordance with the relevant accounting legislation, for certain significant items of the financial statements. In actual fact, the reinsurance operations affect the profit of a commercial insurance company, following the financial statements. The prerequisite for fulfilling the objective of the paper is to analyse the accounting legislation for reinsurance operations in c...

  17. 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?

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

    Directory of Open Access Journals (Sweden)

    Jana Gláserová

    2015-01-01

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

  19. Indicators of working capital management before and after the adoption of the international accounting standards in Brazil

    Directory of Open Access Journals (Sweden)

    Taís Duarte Silva

    2016-08-01

    Full Text Available The issues concerning the adoption of the international standards in Accounting have been frequently discussed, seeking to understand the possible impacts perceived in companies after the enactment of Law No. 11.638 / 2007. In this context, although appropriate working capital management is crucial to the life of organizations, few studies have been conducted. Thus, this study aimed to compare the indicators of working capital management before and after the adoption of the law, these being: Net Working Capital (NWC, Working Capital Requirement (WCR, Cash Balance (CB and Liquidity Ratio (LR. Therefore, a descriptive study was conducted using document analysis of financial statements with a quantitative approach. The study sample consisted of 35 economic sectors, calculating the indicators of all companies in these sectors for the period from 2004 till 2013, which permitted the comparison of a four-year period before and four years after the adoption of the international standards. In order to identify significant changes in the indicators, we used the nonparametric Mann-Whitney test. The results showed significant changes in the indicators NWC, CB and LR, without significant change in the WCR, which suggests that the financial assets and liabilities have undergone more changes than the operating assets and liabilities

  20. Nuclear fuel technology - Tank calibration and volume determination for nuclear materials accountancy - Part 2: Data standardization for tank calibration

    International Nuclear Information System (INIS)

    2007-01-01

    Measurements of the volume and height of liquid in a process accountancy tank are often made in order to estimate or verify the tank's calibration or volume measurement equation. The calibration equation relates the response of the tank's measurement system to some independent measure of tank volume. The ultimate purpose of the calibration exercise is to estimate the tank's volume measurement equation (the inverse of the calibration equation), which relates tank volume to measurement system response. In this part of ISO 18213, it is assumed that the primary measurement-system response variable is liquid height and that the primary measure of liquid content is volume. This part of ISO 18213 presents procedures for standardizing a set of calibration data to a fixed set of reference conditions so as to minimize the effect of variations in ambient conditions that occur during the measurement process. The procedures presented herein apply generally to measurements of liquid height and volume obtained for the purpose of calibrating a tank (i.e. calibrating a tank's measurement system). When used in connection with other parts of ISO 18213, these procedures apply specifically to tanks equipped with bubbler probe systems for measuring liquid content. The standardization algorithms presented herein can be profitably applied when only estimates of ambient conditions, such as temperature, are available. However, the most reliable results are obtained when relevant ambient conditions are measured for each measurement of volume and liquid height in a set of calibration data. Information is provided on scope, physical principles, data required, calibration data, dimensional changes in the tank, multiple calibration runs and results on standardized calibration data. Four annexes inform about density of water, buoyancy corrections for mass determination, determination of tank heel volume and statistical method for aligning data from several calibration runs. A bibliography is

  1. The Interpretation of "in Context" Verbal Probability Expressions Used in International Accounting Standards: A Comparison of English and Chinese Students Studying at English Speaking Universities

    Science.gov (United States)

    Salleh, Safrul Izani Mohd; Gardner, John C.; Sulong, Zunaidah; McGowan, Carl B., Jr.

    2011-01-01

    This study examines the differences in the interpretation of ten "in context" verbal probability expressions used in accounting standards between native Chinese speaking and native English speaking accounting students in United Kingdom universities. The study assesses the degree of grouping factors consensus on the numerical…

  2. 42 CFR 137.168 - May the Secretary require audit or accounting standards other than those specified in § 137.167?

    Science.gov (United States)

    2010-10-01

    ... SERVICES TRIBAL SELF-GOVERNANCE Operational Provisions Audits and Cost Principles § 137.168 May the Secretary require audit or accounting standards other than those specified in § 137.167? No, no other audit... 42 Public Health 1 2010-10-01 2010-10-01 false May the Secretary require audit or accounting...

  3. 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...

  4. 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.

  5. 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

  6. LA CONTABILIDAD DE COOPERATIVAS EN UN PROCESO DE ARMONIZACIÓN CONTABLE INTERNACIONAL. EL CASO DE ESPAÑA/THE ACCOUNTING OF CO-OPERATIVES IN A PROCESS OF COUNTABLE INTERNATIONAL HARMONIZATION. THE CASE OF SPAIN

    Directory of Open Access Journals (Sweden)

    Fernando POLO GARRIDO

    2006-05-01

    Full Text Available Las cooperativas desde sus orígenes atienden a unas finalidades diferenciadas, para su funcionamiento, al igual que otras unidades económicas necesitan servirse de la contabilidad. Así el estudio de la contabilidad de las cooperativas suscita interés desde fechas remotas como lo refleja el hecho que aparezca en España una obra monográfica sobre la contabilidad de cooperativas en 1925. El presente trabajo estudia la contabilidad de las cooperativas en España desde sus inicios hasta la actualidad, diferenciando distintas etapas. En estos momentos estamos viviendo un proceso de reforma contable, por este motivo se estudian los diferentes impactos que puede tener la aplicación de las Normas Internacionales de Información Financiera a las cooperativas. Finalmente se estudian los movimientos de respuesta surgidos a raíz de la CINIIF 2 más allá de nuestras fronteras./Cooperatives meet differentiated purposes since their origins. In the same way as other economic units, they need to make use of accounting. So the study of cooperative accounting arouse interest from distant time, as it is shown by the fact that in Spain a monograph book about cooperative accounting came out in 1925. The present work studies the cooperative accounting in from the beginnings until nowadays. Currently we are living a process of accounting reform, for this reason we analyse the different impacts that can be the result of the application of International Financial Reporting Standards to cooperatives. Finally we study the response's movements arisen as result of IFRIC 2 beyond our frontiers.

  7. Swap transactions as a financial tool, their recognition as international accounting standard 39 and display in financial statements

    Directory of Open Access Journals (Sweden)

    Ali Kablan

    2013-04-01

    Full Text Available Developments in international financial markets concern both developed countries and developing countries closely. The transactions of institutions arising from of commercial activities display a more complex and more risky state in line with international economic developments. The globalization trend in the world economy, the extreme fluctuations in currencies, interests and product prices have rendered closely following up the developments in financial tools mandatory. Taking advantage of derivative financial tools which increase the revenue of assets by taking future risks into consideration, impact a decrease in debt costs and has the purpose of transferring risks are of vital importance with respect to the successful management of companies. At the present time in which international commerce, free market economy and globalization has gained in importance, one of the derivative products used in risk management and have a wide implementation area is swap transactions. Swap transactions can be expressed as a financial transaction including the exchange of interest, foreign currency or both between two or more parties. Swap transactions in particular are used for purposes such as protection against risks due to interest rates and exchange rates, ensuring low cost financing, changing the debt structure and entering different markets. In this study, the generally defined characteristics of swap transactions, which have an important standing within financial risk management and have been rapidly developing in the world in recent years and their recognition according to the International Accounting Standard 39 concerning the recognition of swap transactions, which has in particular termed the study have been focused on. In the framework of the standard, interest swap and foreign currency swap implementation study were included with respect to the matter.

  8. 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.

  9. Report on the Observance of Standards and Codes, Accounting and Auditing : Module B - Institutional Framework for Corporate Financial Reporting, B.9 Auditing Standard-setting

    OpenAIRE

    World Bank

    2017-01-01

    The purpose of this report is to gain an understanding of the governance arrangements, procedures, and capacity for setting auditing standards in a jurisdiction, covering: (a) the adoption of International Standards on Auditing (ISA) where applicable, and (b) national auditing standards. The questions are based on examples of good practice followed by international standard-setting bodies....

  10. Accountability in Family Discourse: Socialization into Norms and Standards and Negotiation of Responsibility in Italian Dinner Conversations

    Science.gov (United States)

    Sterponi, Laura

    2009-01-01

    This article explores morality as situated activity and approaches the discursive practice of accountability in Italian family dinner conversations as an avenue for understanding the construction of moral behaviour in everyday interpersonal interaction. The article focuses in particular on "vicarious" accounts, namely accounts, or…

  11. 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

  12. 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.

  13. The CALBC Silver Standard Corpus for Biomedical Named Entities - A Study in Harmonizing the Contributions from Four Independent Named Entity Taggers

    NARCIS (Netherlands)

    D. Rebholz-Schuhmann (Dietrich); A.J. Jimeno-Yepes (Antonio José); E.M. van Mulligen (Erik); N. Kang (Ning); J.A. Kors (Jan); D. Milward (David); P. Corbett (Peter); E. Buyko (Ekaterina); Tomanek (Katrin); E. Beisswanger (Elena); U. Hahn (Udo)

    2010-01-01

    textabstractThe production of gold standard corpora is time-consuming and costly. We propose an alternative: the 'silver standard corpus' (SSC), a corpus that has been generated by the harmonisation of the annotations that have been delivered from a selection of annotation systems. The systems have

  14. 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)

  15. Impact Analysis of Anti-dumping Responding on New Accounting Standards%反倾销应诉对我国会计准则影响分析

    Institute of Scientific and Technical Information of China (English)

    袁继安; 王淑川; 边保奇

    2011-01-01

    This paper analyzes the new corporation accounting principles real value on anti-dumping responding of fair value t criteria and new standards in cost accounting , exposed two key problems remained in the accounting principles.%文章分析了我国会计准则在公允价值计量属性与成本核算的新规定等方面对我国企业反倾销应诉工作的实际价值,阐明了准则在这方面仍然存在的两个关键问题。

  16. 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.

  17. Determining a Consistent Set of Accounting and Financial Reporting Standards : A Research Note Based on the IASB-FASB Conceptual Framework Revision Project

    OpenAIRE

    Le Manh-Béna, Anne; Ramond, Olivier,

    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 ...

  18. Electromagnetic cyclotron harmonic waves

    International Nuclear Information System (INIS)

    Ohnuma, T.; Watanabe, T.; Hamamatsu, K.

    1981-09-01

    Electromagnetic electron cyclotron harmonic waves just below the electron cyclotron harmonics are investigated numerically and experimentally. Backward waves which are observed to propagate nearly perpendicular to the magnetic field just below the electron cyclotron frequency in a high density magnetoplasma are confirmed to be in accord with the theoretical electromagnetic cyclotron waves. (author)

  19. Increased materiality judgments in financial accounting and external audit:A critical comparison between German and international standard setting

    OpenAIRE

    Müller-Burmeister, Cristina; Velte, Patrick

    2016-01-01

    The materiality principle supports the information function of accounting in order to enhance investors' decisions. Therefore, materiality guides the entity to present relevant information and to prevent information overload. This decision is mostly subjective and is based primarily on the individual's judgement in applying vague legal concepts. This could result in a greater expectation gap between management information and investors' understanding. The EU accounting directive 2013/34/EU st...

  20. 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

  1. 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

  2. Notification: EPA’s Compliance with Statement of Federal Financial Accounting Standards No. 47 and Treasury Financial Manual, Part 2, Chapter 4700

    Science.gov (United States)

    Project #OA&E-FY18-0249, June 6, 2018. The OIG plans to begin preliminary research on the EPA’s compliance with the Statement of Federal Financial Accounting Standards No. 47: Reporting Entity; and Treasury Financial Manual, Part 2, Chapter 4700

  3. The Reality of Implementing International Accounting Standard 36 “Impairment of Assets” in Jordanian Industrial Companies Shareholders

    Directory of Open Access Journals (Sweden)

    Ahmad Nawaf Obaidat, Dr.

    2013-12-01

    One of the most important findings of the study is the existence of sufficient companies’ awareness and understanding of the importance of the standard. The study also revealed that the companies were committed to implement the standard and provide its related disclosures.

  4. Accountability in Grading Student Work: Securing Academic Standards in a Twenty-First Century Quality Assurance Context

    Science.gov (United States)

    Bloxham, Sue; Boyd, Pete

    2012-01-01

    This article, using a student outcomes definition of academic standards, reports on academics' sense of standards as enacted through marking practices. Twelve lecturers from two UK universities were asked to "think aloud" as they graded written assignments followed by a semi-structured interview. The interview data were used to…

  5. BRAZILIAN AND INTERNATIONAL ACCOUNTING STANDARDS APPLIED TO THE PUBLIC SECTOR AND THE CHALLENGE OF CONVERGENCE: A COMPARATIVE ANALYSIS - IPSAS AND NBCTSP

    Directory of Open Access Journals (Sweden)

    José Francisco Ribeiro Filho (in memoriam

    2012-11-01

    Full Text Available The aim in this study is to analyze the current stage of conceptual convergence between Brazilian accounting standards applied to the public sector (NBCTSP and the International Public Sector Accounting Standard (IPSAS. The complexity and range of transactions between public or private sector entities, as a result of market internationalization, demand continuous and dynamic assessment of the events that promote quantitative or qualitative equity changes. For this evaluation process, observing accounting principles and standards is important to guarantee, among other information characteristics, understandability and comparability, thus reducing costs for investors and users in general, in view of the barriers raised by diverse languages, cultures, tax and economic policies. For convergence analysis, the standards’ contents were subject to a comparative study, based on a descriptive analysis, with a view to verifying the existing adherence between Brazilian and international standards applied to the public sector. The results found highlight that different aspects still have to be discussed with a view to an actual convergence with the international standards; the current convergence is partial. The high-quality conceptual exposure of the NBCPSPs is observed though, while the contents of the IPSAS are more focused on operating procedures

  6. Taking a Step Forward in Public Health Finance: Establishing Standards for a Uniform Chart of Accounts Crosswalk.

    Science.gov (United States)

    Honoré, Peggy A; Leider, Jonathon P; Singletary, Vivian; Ross, David A

    2015-01-01

    In its 2012 report on the current and future states of public health finance, the Institute of Medicine noted, with concern, the relative lack of capacity for practitioners and researchers alike to make comparisons between health department expenditures across the country. This is due in part to different accounting systems, service portfolios, and state- or agency-specific reporting requirements. The Institute of Medicine called for a uniform chart of accounts, perhaps building on existing efforts such as the Public Health Uniform National Data Systems (PHUND$). Shortly thereafter, a group was convened to work with public health practitioners and researchers to develop a uniform chart of accounts crosswalk. A year-long process was undertaken to create the crosswalk. This commentary discusses that process, challenges encountered along the way and provides a draft crosswalk in line with the Foundational Public Health Services model that, if used by health departments, could allow for meaningful comparisons between agencies.

  7. 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

  8. Mobility particle size spectrometers: harmonization of technical standards and data structure to facilitate high quality long-term observations of atmospheric particle number size distributions

    Directory of Open Access Journals (Sweden)

    A. Wiedensohler

    2012-03-01

    Full Text Available Mobility particle size spectrometers often referred to as DMPS (Differential Mobility Particle Sizers or SMPS (Scanning Mobility Particle Sizers have found a wide range of applications in atmospheric aerosol research. However, comparability of measurements conducted world-wide is hampered by lack of generally accepted technical standards and guidelines with respect to the instrumental set-up, measurement mode, data evaluation as well as quality control. Technical standards were developed for a minimum requirement of mobility size spectrometry to perform long-term atmospheric aerosol measurements. Technical recommendations include continuous monitoring of flow rates, temperature, pressure, and relative humidity for the sheath and sample air in the differential mobility analyzer.

    We compared commercial and custom-made inversion routines to calculate the particle number size distributions from the measured electrical mobility distribution. All inversion routines are comparable within few per cent uncertainty for a given set of raw data.

    Furthermore, this work summarizes the results from several instrument intercomparison workshops conducted within the European infrastructure project EUSAAR (European Supersites for Atmospheric Aerosol Research and ACTRIS (Aerosols, Clouds, and Trace gases Research InfraStructure Network to determine present uncertainties especially of custom-built mobility particle size spectrometers. Under controlled laboratory conditions, the particle number size distributions from 20 to 200 nm determined by mobility particle size spectrometers of different design are within an uncertainty range of around ±10% after correcting internal particle losses, while below and above this size range the discrepancies increased. For particles larger than 200 nm, the uncertainty range increased to 30%, which could not be explained. The network reference mobility spectrometers with identical design agreed within ±4% in the

  9. 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.)

  10. Harmonic excitations in quasicrystals

    International Nuclear Information System (INIS)

    Luck, J.M.

    1986-03-01

    The harmonic excitations (phonons) of quasicrystals are studied in a simple one-dimensional model. The spectrum is a Cantor set, which exhibits selfsimilarity properties. The eigenstates are generically ''critical'', i.e. neither extended nor localized

  11. 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)

  12. Brazilian and International Accounting Standards Applied to the Public Sector and the Challenge of Convergence: a Comparative Analysis - IPSAS and NBCTSP

    Directory of Open Access Journals (Sweden)

    Adriana Rodrigues Fragoso

    2012-01-01

    Full Text Available The aim in this study is to analyze the current stage of conceptual convergence between Brazilian accounting standardsapplied to the public sector (NBCTSP and the International Public Sector Accounting Standard (IPSAS.The complexity and range of transactions between public or private sector entities, as a result of market internationalization,demand continuous and dynamic assessment of the events that promote quantitative or qualitative equitychanges. For this evaluation process, observing accounting principles and standards is important to guarantee, amongother information characteristics, understandability and comparability, thus reducing costs for investors and users in general, in view of the barriers raised by diverse languages, cultures, tax and economic policies. For convergenceanalysis, the standards’ contents were subject to a comparative study, based on a descriptive analysis, with a viewto verifying the existing adherence between Brazilian and international standards applied to the public sector. Theresults found highlight that different aspects still have to be discussed with a view to an actual convergence with theinternational standards; the current convergence is partial. The high-quality conceptual exposure of the NBCPSPsis observed though, while the contents of the IPSAS are more focused on operating procedures.

  13. Harmonic d-tensors

    Energy Technology Data Exchange (ETDEWEB)

    Hohmann, Manuel [Physikalisches Institut, Universitaet Tartu (Estonia)

    2016-07-01

    Tensor harmonics are a useful mathematical tool for finding solutions to differential equations which transform under a particular representation of the rotation group SO(3). In order to make use of this tool also in the setting of Finsler geometry, where the objects of relevance are d-tensors instead of tensors, we construct a set of d-tensor harmonics for both SO(3) and SO(4) symmetries and show how these can be used for calculations in Finsler geometry and gravity.

  14. 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.

  15. The use of a xylosylated plant glycoprotein as an internal standard accounting for N-linked glycan cleavage and sample preparation variability.

    Science.gov (United States)

    Walker, S Hunter; Taylor, Amber D; Muddiman, David C

    2013-06-30

    Traditionally, free oligosaccharide internal standards are used to account for variability in glycan relative quantification experiments by mass spectrometry. However, a more suitable internal standard would be a glycoprotein, which could also control for enzymatic cleavage efficiency, allowing for more accurate quantitative experiments. Hydrophobic, hydrazide N-linked glycan reagents (both native and stable-isotope labeled) are used to derivatize and differentially label N-linked glycan samples for relative quantification, and the samples are analyzed by a reversed-phase liquid chromatography chip system coupled online to a Q-Exactive mass spectrometer. The inclusion of two internal standards, maltoheptaose (previously used) and horseradish peroxidase (HRP) (novel), is studied to demonstrate the effectiveness of using a glycoprotein as an internal standard in glycan relative quantification experiments. HRP is a glycoprotein containing a xylosylated N-linked glycan, which is unique from mammalian N-linked glycans. Thus, the internal standard xylosylated glycan could be detected without interference to the sample. Additionally, it was shown that differences in cleavage efficiency can be detected by monitoring the HRP glycan. In a sample where cleavage efficiency variation is minimal, the HRP glycan performs as well as maltoheptaose. Because the HRP glycan performs as well as maltoheptaose but is also capable of correcting and accounting for cleavage variability, it is a more versatile internal standard and will be used in all subsequent biological studies. Because of the possible lot-to-lot variation of an enzyme, differences in biological matrix, and variable enzyme activity over time, it is a necessity to account for glycan cleavage variability in glycan relative quantification experiments. Copyright © 2013 John Wiley & Sons, Ltd.

  16. 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...

  17. How Californians View Education Standards, Testing and Accountability: Results from the Third PACE/USC Rossier Poll

    Science.gov (United States)

    Plank, David N.; Brewer, Dominic J.; Polikoff, Morgan; Hall, Michelle

    2013-01-01

    California is in the midst of sweeping education changes. The state is rolling out the Common Core State Standards (CCSS) and a new system of assessments. Voters approved a temporary statewide tax increase that will provide additional funding to schools after years of spending cuts. The Legislature adopted a new system for funding schools (the…

  18. 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.

  19. Equivalence factors for standardizing catch data across multiple beach seine nets to account for differences in relative bias

    Science.gov (United States)

    Hallett, Chris S.; Hall, Norm G.

    2012-06-01

    We describe a method for modelling the relative effects of seine net biases and for deriving equivalence factors to standardize fish abundance data sets collected using multiple sampling gears. Nearshore fish communities were sampled from 10 sites in each of the basin and riverine portions of the Swan-Canning Estuary, Western Australia, using beach seine nets of three different lengths (21.5, 41.5 and 133 m). The resulting data were subjected to generalized linear modelling to derive equivalence factors relating catches from the two larger net types to those from the 21.5 m net. Equivalence factors were derived on the basis of functional habitat guilds of fish (small benthic, small pelagic, demersal, pelagic). Prior to standardization, catches from the 41.5 and 133 m nets consistently underestimated fish densities relative to those from the 21.5 m net. Following standardization, the degree to which fish densities were underestimated by the two larger nets was reduced and/or eliminated for most guilds, and particularly in the case of the 133 m net. For both of the larger nets, standardized estimates of total fish density across all species were far closer to those recorded using the 21.5 m seine, thus indicating that standardization of the fish abundance data had greatly reduced the overall effects of the biases introduced by the different net types. This approach could be applied to other systems and sampling methods, to facilitate more robust comparisons of fish abundances between studies with divergent sampling methodologies.

  20. The application of “fair value” accounting standards to the income statements of companies listed in the Portuguese Stock Index-20 (PSI-20

    Directory of Open Access Journals (Sweden)

    Tiago Cardão-Pito

    2016-06-01

    Full Text Available Purpose – “Fair value” accounting standards are not consensual. Supporters claim that they offer a methodology to find the “correct” value of accounting items, whereas critics contend that “fair value” accounting reduces the reliability of financial statements through a complex and unpractical method based on subjective information. Still, the impacts of “fair value” accounting upon taxes and public revenues are rarely discussed. Design/methodology/approach – The Portuguese case allows us to study taxation and public revenues. Through European Union norms, “fair value” standards have become mandatory after 2005 for companies listed in European stock-exchanges. Nevertheless, Portuguese corporate tax law was reformulated in 2010 to strongly restrict the use of “fair value” for taxation purposes. We study the use of “fair value” in the Income Statements of the largest companies listed in the Portuguese exchange between 2005 and 2012. Findings – If Portugal had not adopted “fair value” standards, its tax revenue would have been higher. Over all analyzed years and in almost all studied companies, average “fair value” adjustments are negative. Although a statistical association between negative adjustments and the economic cycle was found, this statistical association is not very strong. Therefore, the economic cycle cannot be used as the only explanation for the use of “fair value”. Originality/value – This paper demonstrates that discussions concerning the “fair value” accounting method must not ignore its possible impacts on government taxes and public revenue.

  1. Commercial Law Reform in territories subject to International Administration. Kosovo & Iraq. Different standards of legitimacy and accountability?

    Directory of Open Access Journals (Sweden)

    Alejandro Carballo Leyda

    2008-01-01

    Full Text Available The paper will address questions of legality and accountability of the legislative functions exerted by international territorial administrations1 in the field of commercial law in two recent scenarios that are theoretically different: a UN-authorized mission under Chapter VII of the UN Chart and that of a strictly Occupying Power. No attempt will be made to study other important and interrelated issues, such as the problematic privatizations carried out in Kosovo and Iraq, which do not seem to be compatible with the obligation of administration of public assets (Art. 55 of the 1907 Hague Regulations.This paper will first provide a brief overview of the deep economic legislative reformation that took place in Iraq and Kosovo during the very early stages. Most of the scholar literature focused on criminal law and human rights aspects, leaving aside commercial law reforms; yet, those profound commercial reforms have resulted in a drastic economic transformation from a planned, centrally controlled, socialist system into a liberal, marketoriented, capitalist economy. The radical nature of those changes raises the question of their conformity with relevant international law and the need for public accountability.Part III will then explore the sources of legality invoked so far (namely UN Mandates, International Humanitarian Law, and authority invested by local intervention by the academic world, experts and intervening actors as basis for the commercial reformation in Kosovo and Iraq, and whether the actual results comply with the discretion vested in the temporal administrations by those sources. Finally, in Part IV problems of judicial review and public accountability in relation to the law-making function of those international administrations in Iraq and Kosovo will be considered.

  2. Using Standard-Sole Cost Method for Performance Gestion Accounting and Calculation Cost in the Machine Building Industry

    Directory of Open Access Journals (Sweden)

    Cleopatra Sendroiu

    2006-07-01

    Full Text Available The main purpose of improving and varying cost calculation methods in the machine building industry is to make them more operational and efficient in supplying the information necessary to the management in taking its decisions. The present cost calculation methods used in the machine building plants - global method and the method per orders - by which a historical cost is determined a posteriori used in deducting and post factum justification of manufacturing expenses does not offer the management the possibility to fully satisfy its need for information. We are talking about a change of conception in applying certain systems, methods and work techniques, according to the needs of efficient administration of production and the plant seen as a whole. The standard-cost method best answers to the needs of the effective management of the value side of the manufacturing process and raising economic efficiency. We consider that, in the machine building industry, these objectives can be achieved by using the standard - sole cost alternative of the standard-cost method.

  3. Using Standard-Sole Cost Method for Performance Gestion Accounting and Calculation Cost in the Machine Building Industry

    Directory of Open Access Journals (Sweden)

    Aureliana Geta Roman

    2006-09-01

    Full Text Available The main purpose of improving and varying cost calculation methods in the machine building industry is to make them more operational and efficient in supplying the information necessary to the management in taking its decisions. The present cost calculation methods used in the machine building plants – global method and the method per orders – by which a historical cost is determined a posteriori used in deducting and post factum justification of manufacturing expenses does not offer the management the possibility to fully satisfy its need for information. We are talking about a change of conception in applying certain systems, methods and work techniques, according to the needs of efficient administration of production and the plant seen as a whole. The standard-cost method best answers to the needs of the effective management of the value side of the manufacturing process and raising economic efficiency. We consider that, in the machine building industry, these objectives can be achieved by using the standard - sole cost alternative of the standard-cost method.

  4. 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.

  5. 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.

  6. 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.

  7. HARMONIZATION, HISTORICAL COST AND INVESTMENTS

    OpenAIRE

    Valentin Gabriel CRISTEA

    2016-01-01

    Choosing depreciation of assets; revaluation of tangible or keeping their historical cost; registration, whilst the tangible assets are entered in the conservation of amortization expenses or a corresponding adjustment to depreciation expense ascertained; choosing the method of evaluating stocks is accounting policies. IAS 40 is significant because it was the first time the International Accounting Standards Board has introduced a fair value accounting model for non-financial assets. All firm...

  8. [COMPUTER TECHNOLOGY FOR ACCOUNTING OF CONFOUNDERS IN THE RISK ASSESSMENT IN COMPARATIVE STUDIES ON THE BASE OF THE METHOD OF STANDARDIZATION].

    Science.gov (United States)

    Shalaumova, Yu V; Varaksin, A N; Panov, V G

    2016-01-01

    There was performed an analysis of the accounting of the impact of concomitant variables (confounders), introducing a systematic error in the assessment of the impact of risk factors on the resulting variable. The analysis showed that standardization is an effective method for the reduction of the shift of risk assessment. In the work there is suggested an algorithm implementing the method of standardization based on stratification, providing for the minimization of the difference of distributions of confounders in groups on risk factors. To automate the standardization procedures there was developed a software available on the website of the Institute of Industrial Ecology, UB RAS. With the help of the developed software by numerically modeling there were determined conditions of the applicability of the method of standardization on the basis of stratification for the case of the normal distribution on the response and confounder and linear relationship between them. Comparison ofresults obtained with the help of the standardization with statistical methods (logistic regression and analysis of covariance) in solving the problem of human ecology, has shown that obtaining close results is possible if there will be met exactly conditions for the applicability of statistical methods. Standardization is less sensitive to violations of conditions of applicability.

  9. 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.

  10. Second harmonic generation imaging

    CERN Document Server

    2013-01-01

    Second-harmonic generation (SHG) microscopy has shown great promise for imaging live cells and tissues, with applications in basic science, medical research, and tissue engineering. Second Harmonic Generation Imaging offers a complete guide to this optical modality, from basic principles, instrumentation, methods, and image analysis to biomedical applications. The book features contributions by experts in second-harmonic imaging, including many pioneering researchers in the field. Written for researchers at all levels, it takes an in-depth look at the current state of the art and possibilities of SHG microscopy. Organized into three sections, the book: Provides an introduction to the physics of the process, step-by-step instructions on how to build an SHG microscope, and comparisons with related imaging techniques Gives an overview of the capabilities of SHG microscopy for imaging tissues and cells—including cell membranes, muscle, collagen in tissues, and microtubules in live cells—by summarizing experi...

  11. Harmonic uniflow engine

    Science.gov (United States)

    Bennett, Charles L.

    2016-03-22

    A reciprocating-piston uniflow engine includes a harmonic oscillator inlet valve capable of oscillating at a resonant frequency for controlling the flow of working fluid into the engine. In particular, the inlet valve includes an inlet valve head and a spring arranged together as a harmonic oscillator so that the inlet valve head is moveable from an unbiased equilibrium position to a biased closed position occluding an inlet. When released, the inlet valve head undergoes a single oscillation past the equilibrium position to a maximum open position and returns to a biased return position close to the closed position to choke the flow and produce a pressure drop across the inlet valve causing the inlet valve to close. In other embodiments, the harmonic oscillator arrangement of the inlet valve enables the uniflow engine to be reversibly operated as a uniflow compressor.

  12. Fast harmonic field mapper

    International Nuclear Information System (INIS)

    Au, R.; Fowler, M.; Hanawa, H.; Riedel, J.; Qua, Z.G.

    1984-01-01

    In early 1983 it was decided to mount coils on arms separated by 120 degrees and buck them out so that the third harmonic dphi/dt component would be cancelled and thus the first and second field harmonics could be very accurately measured. The original intention was to do as others had done, namely, use fast ADC's to read the voltages, and computer process the result to get the Fourier components. However, because of the 100 to 1 dynamic range of the fast ADC's and the likelihood that noise would be a problem, the authors decided to do things differently. Using a fast Fourier transform analyzer was considered, but this instrument is very expensive, so they decided to use a completely electronic analog approach: The authors decided to use active bandpass filters to render the harmonic components

  13. Harmonic arbitrary waveform generator

    Science.gov (United States)

    Roberts, Brock Franklin

    2017-11-28

    High frequency arbitrary waveforms have applications in radar, communications, medical imaging, therapy, electronic warfare, and charged particle acceleration and control. State of the art arbitrary waveform generators are limited in the frequency they can operate by the speed of the Digital to Analog converters that directly create their arbitrary waveforms. The architecture of the Harmonic Arbitrary Waveform Generator allows the phase and amplitude of the high frequency content of waveforms to be controlled without taxing the Digital to Analog converters that control them. The Harmonic Arbitrary Waveform Generator converts a high frequency input, into a precision, adjustable, high frequency arbitrary waveform.

  14. General Criterion for Harmonicity

    Science.gov (United States)

    Proesmans, Karel; Vandebroek, Hans; Van den Broeck, Christian

    2017-10-01

    Inspired by Kubo-Anderson Markov processes, we introduce a new class of transfer matrices whose largest eigenvalue is determined by a simple explicit algebraic equation. Applications include the free energy calculation for various equilibrium systems and a general criterion for perfect harmonicity, i.e., a free energy that is exactly quadratic in the external field. As an illustration, we construct a "perfect spring," namely, a polymer with non-Gaussian, exponentially distributed subunits which, nevertheless, remains harmonic until it is fully stretched. This surprising discovery is confirmed by Monte Carlo and Langevin simulations.

  15. Review Of The Revenue Recognition In Accordance With Statement Of Financial Accounting Standard PSAK No.23 2010 At Damri Corporation

    Directory of Open Access Journals (Sweden)

    Debbie Christine

    2015-08-01

    Full Text Available ABSTRACT One of the components of financial statements that are considered useful to look at the condition of the company namely the income statement. One component of the income statement are income the main problems in accounting revenue is determining when revenue recognition. Activities of the company will be deemed ineffective and inefficient when revenue recognition is not done properly. Therefore the recognition of revenue have been set in PSAK No.232010. According to PSAK 232010 revenue is the gross inflow of economic benefits arising from the normal activities of an entity during a period when those inflows result in increases in equity that is not derived from the contribution of investors. The main income earned Damri Corporation is selling the economic city bus bus with air conditioner and Trans Metro Bandung to society or passengers. Damri Corporation is a State-Owned Enterprises SOEs engaged in the provision of transport services one of them a city bus. Final assignment method used is descriptive method descriptive observational methods that analyze about the condition of the company. Damri Corp. apply accrual basis as for recognizing revenue. Application of revenue recognition is done by Damri Corporation in accordance with PSAK No. 232010 in which revenue is recognized on the basis of PSAK No. 232010. The possibility that the economic benefits associated with the transaction will be obtained by the entity and the amount of revenue can be measured reliably. Revenue Recognition In accordance with PSAK No.232010 at Damri Corporation can be concluded that the basic recording of revenue recognition is used Damri Corporation accrual basis accrual basis of revenue recognition is where the income from the sale of goods or services is recognized in the period of the transaction although cash has not been received by the company the transaction has been recorded and recognized as revenue.

  16. ABOUT THE FINANCIAL REPORTING ON THE CAPITAL MARKETS IN THE EUROPEAN UNION: REQUIREMENTS OF USING THE IFRS AND THE EQUIVALENCE OF THIRD COUNTRY ACCOUNTING STANDARDS

    Directory of Open Access Journals (Sweden)

    Aristita Rotila

    2013-12-01

    Full Text Available The need to build a single European market and to ensure the competitiveness of the community capital markets led to the involvement of European Union in the convergence process taking place on a global level in the realm of financial reporting. This paper is a study on financial reporting for the capital markets in the European Union by analyzing the accounting standards that need to be applied. Specifically, this paper highlights a number of issues concerning: the adoption of IAS / IFRS in the European Union and their compulsory aspect in preparing the consolidated financial statements for the companies listed on a regulated market; the requirement’s extension of using the IFRSs adopted in the European Union to the issuers of certain third countries involving a public offer of securities in European Union or performing transactions with securities on a community regulated market; the establish of a mechanism for the determination of equivalence of certain third country accounting standards with IFRSs in force at European level and, consequently, the possibility of using by some third country issuers, in preparing the consolidated financial statements submitted to the European markets, recognized national standards as equivalent to adopted IFRS.

  17. 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.

  18. 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.

  19. 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

  20. 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

  1. Comparing Harmonic Similarity Measures

    NARCIS (Netherlands)

    de Haas, W.B.; Robine, M.; Hanna, P.; Veltkamp, R.C.; Wiering, F.

    2010-01-01

    We present an overview of the most recent developments in polyphonic music retrieval and an experiment in which we compare two harmonic similarity measures. In contrast to earlier work, in this paper we specifically focus on the symbolic chord description as the primary musical representation and

  2. Fast Harmonic Chirp Summation

    DEFF Research Database (Denmark)

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

    2017-01-01

    -robust to noise, or very computationally inten- sive. In this paper, we propose a fast algorithm for the harmonic chirp summation method which has been demonstrated in the liter- ature to be accurate and robust to noise. The proposed algorithm is orders of magnitudes faster than previous algorithms which is also...

  3. Harmonically excited orbital variations

    International Nuclear Information System (INIS)

    Morgan, T.

    1985-01-01

    Rephrasing the equations of motion for orbital maneuvers in terms of Lagrangian generalized coordinates instead of Newtonian rectangular cartesian coordinates can make certain harmonic terms in the orbital angular momentum vector more readily apparent. In this formulation the equations of motion adopt the form of a damped harmonic oscillator when torques are applied to the orbit in a variationally prescribed manner. The frequencies of the oscillator equation are in some ways unexpected but can nonetheless be exploited through resonant forcing functions to achieve large secular variations in the orbital elements. Two cases are discussed using a circular orbit as the control case: (1) large changes in orbital inclination achieved by harmonic excitation rather than one impulsive velocity change, and (2) periodic and secular changes to the longitude of the ascending node using both stable and unstable excitation strategies. The implications of these equations are also discussed for both artificial satellites and natural satellites. For the former, two utilitarian orbits are suggested, each exploiting a form of harmonic excitation. 5 refs

  4. Stress in Harmonic Serialism

    Science.gov (United States)

    Pruitt, Kathryn Ringler

    2012-01-01

    This dissertation proposes a model of word stress in a derivational version of Optimality Theory (OT) called Harmonic Serialism (HS; Prince and Smolensky 1993/2004, McCarthy 2000, 2006, 2010a). In this model, the metrical structure of a word is derived through a series of optimizations in which the "best" metrical foot is chosen…

  5. A Harmonic Motion Experiment

    Science.gov (United States)

    Gluck, P.; Krakower, Zeev

    2010-01-01

    We present a unit comprising theory, simulation and experiment for a body oscillating on a vertical spring, in which the simultaneous use of a force probe and an ultrasonic range finder enables one to explore quantitatively and understand many aspects of simple and damped harmonic motions. (Contains 14 figures.)

  6. 固定资产会计准则与税法差异研究%Study on the Difference of Fixed Assets between Accounting Standards and Taxation

    Institute of Scientific and Technical Information of China (English)

    曹越; 刘金; 罗腾

    2011-01-01

    The difference of develop goals and principles between accounting standards and taxation results in many differences when companies process the accounting transactions and tax treatment on the fixed asset. By comparing, we know that the differences are mainly in these aspects: the recognition, initial measurement, subsequent measurement and disposal etc. It affects the calculation about taxable income and tax payable, and increases companies' financial workload and the difficnlty of monitoring of tax department. We suggest that based on the respect for difference, strengthening the co- ordination of accounting standards and taxation, and improving the effectiveness and efficiency of accounting and tax ad- ministration are the top priority.%企业会计准则与税法制定目标与原则的不同导致固定资产会计与税务处理存在诸多差异。这种差异主要表现在固定资产确认、初始计量、后续计量以及处置等方面,并影响企业应纳税所得额和应交所得税的计算,增加企业的财务工作量和税务部门的税务监管难度。建议在尊重差异的基础上,加强会计准则与税法的协调,提高会计处理与税收征管工作的效果和效率。

  7. Young children's harmonic perception.

    Science.gov (United States)

    Costa-Giomi, Eugenia

    2003-11-01

    Harmony and tonality are two of the most difficult elements for young children to perceive and manipulate and are seldom taught in the schools until the end of early childhood. Children's gradual harmonic and tonal development has been attributed to their cumulative exposure to Western tonal music and their increasing experiential knowledge of its rules and principles. Two questions that are relevant to this problem are: (1) Can focused and systematic teaching accelerate the learning of the harmonic/tonal principles that seem to occur in an implicit way throughout childhood? (2) Are there cognitive constraints that make it difficult for young children to perceive and/or manipulate certain harmonic and tonal principles? A series of studies specifically addressed the first question and suggested some possible answers to the second one. Results showed that harmonic instruction has limited effects on children's perception of harmony and indicated that the drastic improvement in the perception of implied harmony noted approximately at age 9 is due to development rather than instruction. I propose that young children's difficulty in perceiving implied harmony stems from their attention behaviors. Older children have less memory constraints and more strategies to direct their attention to the relevant cues of the stimulus. Younger children focus their attention on the melody, if present in the stimulus, and specifically on its concrete elements such as rhythm, pitch, and contour rather than its abstract elements such as harmony and key. The inference of the abstract harmonic organization of a melody required in the perception of implied harmony is thus an elusive task for the young child.

  8. Symmetries in physics and harmonics

    International Nuclear Information System (INIS)

    Kolk, D.

    2006-01-01

    In this book the symmetries of elementary particles are described in relation to the rules of harmonics in music. The selection rules are described in connections with harmonic intervals. Also symmetry breaking is considered in this framework. (HSI)

  9. 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.

  10. 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...

  11. 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.

  12. 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

  13. 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.

  14. 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....

  15. 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...

  16. 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

  17. AMERICAN ACCOUNTING

    Directory of Open Access Journals (Sweden)

    Mihaela Onica

    2005-01-01

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

  18. 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

  19. 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.

  20. Lectures on harmonic analysis

    CERN Document Server

    Wolff, Thomas H; Shubin, Carol

    2003-01-01

    This book demonstrates how harmonic analysis can provide penetrating insights into deep aspects of modern analysis. It is both an introduction to the subject as a whole and an overview of those branches of harmonic analysis that are relevant to the Kakeya conjecture. The usual background material is covered in the first few chapters: the Fourier transform, convolution, the inversion theorem, the uncertainty principle and the method of stationary phase. However, the choice of topics is highly selective, with emphasis on those frequently used in research inspired by the problems discussed in the later chapters. These include questions related to the restriction conjecture and the Kakeya conjecture, distance sets, and Fourier transforms of singular measures. These problems are diverse, but often interconnected; they all combine sophisticated Fourier analysis with intriguing links to other areas of mathematics and they continue to stimulate first-rate work. The book focuses on laying out a solid foundation for fu...

  1. Armonización de estándares de calidad para ensayos clínicos. Norma ISO 9001-Guía de Buena Práctica Clínica Harmonization of quality standards for clinical trials. ISO-9001 standard and Guide of Good Clinical Practice

    Directory of Open Access Journals (Sweden)

    Sandra Álvarez Guerra

    2011-09-01

    Full Text Available El proceso de ensayo clínico necesario para autorizar el uso de nuevos medicamentos en humanos es extenso y complejo. Para garantizar la calidad y estandarizar este proceso, la Conferencia Internacional de Armonización ha establecido la Guía E6 para la Buena Práctica Clínica, la cual ha sido asumida y adaptada por las agencias reguladoras nacionales para estandarizar este proceso en sus países. Otra norma que permite garantizar calidad es la ISO 9001:2008, que establece requisitos para implementar Sistema de Gestión de Calidad. El objetivo de este trabajo consistió en establecer elementos comunes que demuestren la armonización entre la Buena Práctica Clínica de la Conferencia Internacional de Armonización, la Buena Práctica Clínica cubana y la ISO 9001:2008 para su implementación en sistemas de calidad para los ensayos clínicos. Para ello se realizó el estudio de estos estándares analizando qué tienen en común en su aplicación para el proceso de ensayo clínico. Se determinó que el cliente, los proveedores, el enfoque de proceso, la documentación, la dirección, las revisiones, la forma de realización de la investigación y la mejora de la calidad son puntos comunes para los cuales se establecen requisitos a cumplir. Esto permitió afirmar que los estándares estudiados al ser usados de conjunto en el proceso de ensayo clínico, contribuyen a elevar la calidad, pues no existe ningún aspecto contemplado en ellos que refleje contradicción sino aspectos comunes que permiten su armonización y uso.A clinical trial is an extensive, complex and necessary process to authorize the use of new medications in humans. For the purpose of assuring the quality and the standardization of this process, the International Conference of Harmonization (ICH set the Guideline E6 for Good Clinical Practice, which has been adopted and adapted by the national regulatory agencies. There also exists another standard to guarantee quality in the

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

    Directory of Open Access Journals (Sweden)

    I.A. Herasymovych

    2016-07-01

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

  3. Harmonic and geometric analysis

    CERN Document Server

    Citti, Giovanna; Pérez, Carlos; Sarti, Alessandro; Zhong, Xiao

    2015-01-01

    This book presents an expanded version of four series of lectures delivered by the authors at the CRM. Harmonic analysis, understood in a broad sense, has a very wide interplay with partial differential equations and in particular with the theory of quasiconformal mappings and its applications. Some areas in which real analysis has been extremely influential are PDE's and geometric analysis. Their foundations and subsequent developments made extensive use of the Calderón–Zygmund theory, especially the Lp inequalities for Calderón–Zygmund operators (Beurling transform and Riesz transform, among others) and the theory of Muckenhoupt weights.  The first chapter is an application of harmonic analysis and the Heisenberg group to understanding human vision, while the second and third chapters cover some of the main topics on linear and multilinear harmonic analysis. The last serves as a comprehensive introduction to a deep result from De Giorgi, Moser and Nash on the regularity of elliptic partial differen...

  4. [Harmonization of TSH Measurements.

    Science.gov (United States)

    Takeoka, Keiko; Hidaka, Yoh; Hishinuma, Akira; Ikeda, Katsuyoshi; Okubo, Shigeo; Tsuchiya, Tatsuyuki; Hashiguchi, Teruto; Furuta, Koh; Hotta, Taeko; Matsushita, Kazuyuki; Matsumoto, Hiroyuki; Murakami, Masami; Maekawa, Masato

    2016-05-01

    The measured concentration of thyroid stimulating hormone (TSH) differs depending on the reagents used. Harmonization of TSH is crucial because the decision limits are described in current clinical practice guide- lines as absolute values, e.g. 2.5 mIU/L in early pregnancy. In this study, we tried to harmonize the report- ed concentrations of TSH using the all-procedure trimmed mean. TSH was measured in 146 serum samples, with values ranging from 0.01 to 18.8 mIU/L, using 4 immunoassays. The concentration of TSH was highest with E test TOSOH and lowest with LUMIPULSE. The concentrations with each reagent were recalculated with the following formulas: E test TOSOH 0.855x-0.014; ECLusys 0.993x+0.079; ARCHITECT 1.041x- 0.010; and LUMIPULSE 1.096x-0.015. Recalculation eliminated the between-assay discrepancy. These formulas may be used until harmonization of TSH is achieved by the International Federation of Clinical Chemistry and Laboratory Medicine (IFCC).

  5. 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.

  6. 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.

  7. 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.

  8. HARMONIZATION, HISTORICAL COST AND INVESTMENTS

    Directory of Open Access Journals (Sweden)

    Valentin Gabriel CRISTEA

    2016-06-01

    Full Text Available Choosing depreciation of assets; revaluation of tangible or keeping their historical cost; registration, whilst the tangible assets are entered in the conservation of amortization expenses or a corresponding adjustment to depreciation expense ascertained; choosing the method of evaluating stocks is accounting policies. IAS 40 is significant because it was the first time the International Accounting Standards Board has introduced a fair value accounting model for non-financial assets. All firms must provide fair value for their real estate assets either directly in the balance sheet in accordance with the fair value model choice, either in the footnotes below cost model selection.

  9. 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.

  10. 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.

  11. 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.

  12. Turkish Accounting Standards, IAS - 39 "Financial Instruments: Recognition and Measurement" Under the Cash Flow Hedge Derivative Products Use: The Case of Forward

    Directory of Open Access Journals (Sweden)

    Emine ÇINA BAL

    2013-06-01

    Full Text Available Businesses face interest rate, exchange rate, liquidity, use derivative financial instruments to hedge against such risks. Forward transactions with derivative financial instruments, the non-organized markets, interest rates pre-determined future date, foreign currency contracts that contain delivery of goods as well as financial assets. Cash flow hedge that forms the subject of this study, a recognized asset or liability or a highly probable forecast transaction and the net profit or loss attributable to a particular risk of affecting the nature of a cash flow hedge to hedge changes in the process. Study the case of the application of foreign money has a tangible fixed asset purchases. Related to the purchase of tangible fixed assets at future foreign mercenaries were forward contracts to hedge the cash flow risk. Forward contracts, principal accounts on the balance sheet in accordance with IAS 39 Standard, derivative financial instruments are shown as fixed assets. The fair value of the contract during the contract period at the end of the period to show the valuation differences arising from the valuation of equity shown in the balance sheet. Net valuation differences arising from the contract are accounted for by two separate options. The first option, the net costs associated with the asset valuation difference. The second option is deducted from the amount of depreciation for the asset at the end of the period.

  13. 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

  14. Peru : Accounting and Auditing

    OpenAIRE

    World Bank

    2004-01-01

    The report provides an assessment of accounting, financial reporting, and auditing practices within the corporate sector in Peru, using International Financial Reporting Standards (IFRS), and International Standards on Auditing (ISA) as benchmarks, drawing on international experience and best practices in that field. This Report on the Observance of Standards and Codes (ROSC) Accounting & ...

  15. Next generation data harmonization

    Science.gov (United States)

    Armstrong, Chandler; Brown, Ryan M.; Chaves, Jillian; Czerniejewski, Adam; Del Vecchio, Justin; Perkins, Timothy K.; Rudnicki, Ron; Tauer, Greg

    2015-05-01

    Analysts are presented with a never ending stream of data sources. Often, subsets of data sources to solve problems are easily identified but the process to align data sets is time consuming. However, many semantic technologies do allow for fast harmonization of data to overcome these problems. These include ontologies that serve as alignment targets, visual tools and natural language processing that generate semantic graphs in terms of the ontologies, and analytics that leverage these graphs. This research reviews a developed prototype that employs all these approaches to perform analysis across disparate data sources documenting violent, extremist events.

  16. 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%.

  17. 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.

  18. 试论现行财务会计与报表的缺陷及改进--从企业会计准则(基本准则)的缺陷谈起%On the Defects and Improvement of Current Financial Accounting and Reporting---from the defects of the enterprise accounting standards (basic standards)

    Institute of Scientific and Technical Information of China (English)

    曹苏铁

    2016-01-01

    China's current enterprise accounting standards - Basic Standards in accounting and accounting elements of the division, the statement of accounting measurement, as well as the understanding and use of the accrual basis, all exist obvious defects. This paper analyzes the defects of the above mentioned defects, and puts forward care his own opinion 1. Do not put“sustainable management”set a foundation for enterprise accounting; 2. The profit should not be included in the accounting elements as the basic classification of accounting; 3. Enterprises in the initial measurement of the accounting elements shall, in general, use the fair value, and surviving measurement is usually follow the historical cost principle; 4. Responsibilities occurred receipt and payment system and implementation system is not “either/or” antagonistic relationship; 5. The traditional income statement can be adapted as income and expenditure.%我国现行企业会计准则—基本准则在会计假设和会计要素划分,对会计计量的表述,以及对权责发生制的理解与运用方面存在着明显的缺陷.本文逐一分析了上述缺陷条款的不妥当之处,并提出了自己的见解:1.不能把“持续经营”设定为企业会计核算的基础;2.利润不应当作为会计的基本分类列入会计要素;3.企业在对会计要素进行初始计量时一般采用公允价值,而存续计量则通常遵照历史成本原则;4.权责发生制与收付实现制不是“非此即彼”的对立关系;5.传统利润表可以改编为新的收入支出表.

  19. The Causal Effect of Student Mobility on Standardized Test Performance: A Case Study with Possible Implications for Accountability Mandates within the Elementary and Secondary Education Act

    Directory of Open Access Journals (Sweden)

    Arielle Selya

    2016-07-01

    Full Text Available This paper presents a limited case study examining the causal inference of student mobility on standardized test performance, within one middle-class high school in suburban Connecticut. Administrative data were used from a district public high school enrolling 319 10th graders in 2010. Propensity score methods were used to estimate the causal effect of student mobility on Math, Science, Reading, and Writing portions of the Connecticut Academic Performance Test (CAPT, after matching mobile vs. stable students on gender, race/ethnicity, eligibility for free/reduced lunches, and special education status. Analyses showed that mobility was associated with lower performance in the CAPT Writing exam. Follow-up analyses revealed that this trend was only significant among those who were ineligible for free/reduced lunches, but not among eligible students. Additionally, mobile students who were ineligible for free/reduced lunches had lower performance in the CAPT Science exam according to some analyses. Large numbers of students transferring into a school district may adversely affect standardized test performance. This is especially relevant for policies that affect student mobility in schools, given the accountability measures in the No Child Left Behind that are currently being re-considered in the recent Every Student Succeeds Act.

  20. The Causal Effect of Student Mobility on Standardized Test Performance: A Case Study with Possible Implications for Accountability Mandates within the Elementary and Secondary Education Act.

    Science.gov (United States)

    Selya, Arielle S; Engel-Rebitzer, Eden; Dierker, Lisa; Stephen, Eric; Rose, Jennifer; Coffman, Donna L; Otis, Mindy

    2016-01-01

    This paper presents a limited case study examining the causal inference of student mobility on standardized test performance, within one middle-class high school in suburban Connecticut. Administrative data were used from a district public high school enrolling 319 10th graders in 2010. Propensity score methods were used to estimate the causal effect of student mobility on Math, Science, Reading, and Writing portions of the Connecticut Academic Performance Test (CAPT), after matching mobile vs. stable students on gender, race/ethnicity, eligibility for free/reduced lunches, and special education status. Analyses showed that mobility was associated with lower performance in the CAPT Writing exam. Follow-up analyses revealed that this trend was only significant among those who were ineligible for free/reduced lunches, but not among eligible students. Additionally, mobile students who were ineligible for free/reduced lunches had lower performance in the CAPT Science exam according to some analyses. Large numbers of students transferring into a school district may adversely affect standardized test performance. This is especially relevant for policies that affect student mobility in schools, given the accountability measures in the No Child Left Behind that are currently being re-considered in the recent Every Student Succeeds Act.

  1. 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.

  2. 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...

  3. 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

  4. 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....

  5. Second harmonic generation microscopy

    DEFF Research Database (Denmark)

    Brüggemann, Dagmar Adeline; Brewer, Jonathan R.; Risbo, Jens

    2010-01-01

    Myofibers and collagen show non-linear optical properties enabling imaging using second harmonic generation (SHG) microscopy. The technique is evaluated for use as a tool for real-time studies of thermally induced changes in thin samples of unfixed and unstained pork. The forward and the backward...... scattered SHG light reveal complementary features of the structures of myofibers and collagen fibers. Upon heating the myofibers show no structural changes before reaching a temperature of 53 °C. At this temperature the SHG signal becomes extinct. The extinction of the SHG at 53 °C coincides with a low......-temperature endotherm peak observable in the differential scanning calorimetry (DSC) thermograms. DSC analysis of epimysium, the connective tissue layer that enfold skeletal muscles, produces one large endotherm starting at 57 °C and peaking at 59.5 °C. SHG microscopy of collagen fibers reveals a variability of thermal...

  6. Azimuthal anisotropy: The higher harmonics

    International Nuclear Information System (INIS)

    Poskanzer, Arthur M.; STAR Collaboration

    2004-01-01

    We report the first observations of the fourth harmonic (v 4 ) in the azimuthal distribution of particles at RHIC. The measurement was done taking advantage of the large elliptic flow generated at RHIC. The integrated v 4 is about a factor of 10 smaller than v 2 . For the sixth (v 6 ) and eighth (v 8 ) harmonics upper limits on the magnitudes are reported

  7. Harmonic Series Meets Fibonacci Sequence

    Science.gov (United States)

    Chen, Hongwei; Kennedy, Chris

    2012-01-01

    The terms of a conditionally convergent series may be rearranged to converge to any prescribed real value. What if the harmonic series is grouped into Fibonacci length blocks? Or the harmonic series is arranged in alternating Fibonacci length blocks? Or rearranged and alternated into separate blocks of even and odd terms of Fibonacci length?

  8. Tuvan Throat Singing and Harmonics

    Science.gov (United States)

    Ruiz, Michael J.; Wilken, David

    2018-01-01

    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…

  9. 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...

  10. 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)

  11. 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%.

  12. 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...

  13. 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.

  14. 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.

  15. Annual Reviews of User Accounting Controls for the Washington Headquarters Services Allotment Accounting System

    National Research Council Canada - National Science Library

    1996-01-01

    The purpose of annual accounting system reviews is to determine whether DoD accounting systems are in compliance with accounting principles, standards, and related accounting requirements established...

  16. 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.

  17. Georgia : Accounting and Auditing

    OpenAIRE

    World Bank

    2007-01-01

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

  18. Practice and Consideration on the Usage of New Accounting Standards in Accounting and Financial Area of Grass-roots Level People's Bank of China%新会计准则在基层人民银行会计财务工作中的实践与思考

    Institute of Scientific and Technical Information of China (English)

    刘霞花

    2011-01-01

    On the February 15, 2006, the Ministry of Finance officially announced by a basic accounting principles and 38 specific accounting guidelines for the composition of the new accounting standards system, the new accounting standards to fully draw on international accounting standards, the basic realization of the substantive with the International Accounting Standards of convergence. This paper analyzes the new guidelines and problems for financial and accounting work of grassroots People's Banks of China, focusing on the discussion of accounting status, and put forward to rationalize the central bank's monetary policy transmission mechanism, the central bank clearing efficiency, improve and refine the central bank accounting standards, to maintain stable operation of the financial system.%2006年2月15日,财政邵正式公布了由1项基本会计准则和38项具体会计准则组成的新会计准则体系,新会计准则充分借鉴国际会计准则,基本实现了与国际会计准则的实质性趋同。本文分析了新准则下基层人民银行会计财务工作面临的新形势、存在的问题,着重对会计标准现状进行论述,提出理顺中央银行货币政策传导机制,提高中央银行清算效率,改进和完善中央银行会计标准,维护金融体系稳健运行的对策建议。

  19. 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

  20. Intelligent Accountability in Education

    Science.gov (United States)

    O'Neill, Onora

    2013-01-01

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

  1. 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)

  2. Power quality issues current harmonics

    CERN Document Server

    Mikkili, Suresh

    2015-01-01

    Power Quality Issues: Current Harmonics provides solutions for the mitigation of power quality problems related to harmonics. Focusing on active power filters (APFs) due to their excellent harmonic and reactive power compensation in two-wire (single phase), three-wire (three-phase without neutral), and four-wire (three-phase with neutral) AC power networks with nonlinear loads, the text:Introduces the APF technology, describing various APF configurations and offering guidelines for the selection of APFs for specific application considerationsCompares shunt active filter (SHAF) control strategi

  3. 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.

  4. 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.

  5. 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.

  6. Classical and multilinear harmonic analysis

    CERN Document Server

    Muscalu, Camil

    2013-01-01

    This two-volume text in harmonic analysis introduces a wealth of analytical results and techniques. It is largely self-contained and useful to graduates and researchers in pure and applied analysis. Numerous exercises and problems make the text suitable for self-study and the classroom alike. The first volume starts with classical one-dimensional topics: Fourier series; harmonic functions; Hilbert transform. Then the higher-dimensional Calderón-Zygmund and Littlewood-Paley theories are developed. Probabilistic methods and their applications are discussed, as are applications of harmonic analysis to partial differential equations. The volume concludes with an introduction to the Weyl calculus. The second volume goes beyond the classical to the highly contemporary and focuses on multilinear aspects of harmonic analysis: the bilinear Hilbert transform; Coifman-Meyer theory; Carleson's resolution of the Lusin conjecture; Calderón's commutators and the Cauchy integral on Lipschitz curves. The material in this vo...

  7. Introduction to abstract harmonic analysis

    CERN Document Server

    Loomis, Lynn H

    2011-01-01

    Written by a prominent figure in the field of harmonic analysis, this classic monograph is geared toward advanced undergraduates and graduate students and focuses on methods related to Gelfand's theory of Banach algebra. 1953 edition.

  8. Cohabiting with the harmonic pollution

    International Nuclear Information System (INIS)

    Garcia C, Antonio A

    1999-01-01

    The Norm IEEE 519 tries of the permissible limits of harmonic distortion in the point of common joining between the energy supplier company and the industry. However fulfilling these limits of distortion doesn't guarantee that the problem for the company has finished, on the contrary will have to counteract the effects created by the harmonic distortion toward the interior of its electric system and to cohabit with this distortion

  9. 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.

  10. 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.

  11. 41 CFR 301-71.2 - What are the standard data elements and when must they be captured on a travel accounting system?

    Science.gov (United States)

    2010-07-01

    ... data elements and when must they be captured on a travel accounting system? 301-71.2 Section 301-71.2 Public Contracts and Property Management Federal Travel Regulation System TEMPORARY DUTY (TDY) TRAVEL ALLOWANCES AGENCY RESPONSIBILITIES 71-AGENCY TRAVEL ACCOUNTABILITY REQUIREMENTS General § 301-71.2 What are...

  12. Coherent harmonics generated by a super-short electron pulse

    International Nuclear Information System (INIS)

    Ding Wu

    1996-01-01

    A novel mechanism generating superradiance harmonics is found. In this superradiance harmonics, the temporal width of harmonics is extremely short, the ratio of high harmonic fundamental wave is much higher than the known superradiance harmonics

  13. 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.

  14. 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 ...

  15. 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.

  16. Audibility of harmonics in 'periodic white noise'

    NARCIS (Netherlands)

    Duifhuis, H.; Tomesen, H.H.

    1970-01-01

    In a previous article (Duifhuis, 1970) results' concerning the audibility of harmonics in a periodic pulse have been presented. Each of the lower harmonics could be perceived separately, whereas the high harmonics were heard together as one complex signal. High harmonics, however, appeared to be

  17. Internet accounting

    NARCIS (Netherlands)

    Pras, Aiko; van Beijnum, Bernhard J.F.; Sprenkels, Ron; Parhonyi, R.

    2001-01-01

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

  18. 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.

  19. 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.

  20. 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...

  1. 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.

  2. An Analysis of International Financial Reporting Standards (IFRS) Issues Concerning Some Elements of Accounting in Oil and Gas Industries in Nigeria

    OpenAIRE

    Uwaoma Ironkwe; Ordu Promise A.

    2015-01-01

    IFRS cut across all segments of industries. However, concerning the Oil and Gas industry sectors, IFRS has significant impact. IFRS has various guidelines that help to make the convergence to the new system, especially, in Oil and Gas accounting and reporting easy. Interestingly, accounting for Oil and Gas activities presents many difficulties. Significant upfront investment, uncertainty over prospects and long project lives have led to a variety of approaches being developed by companies and...

  3. 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...

  4. 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.

  5. Nuclear fuel lease accounting

    International Nuclear Information System (INIS)

    Danielson, A.H.

    1986-01-01

    The subject of nuclear fuel lease accounting is a controversial one that has received much attention over the years. This has occurred during a period when increasing numbers of utilities, seeking alternatives to traditional financing methods, have turned to leasing their nuclear fuel inventories. The purpose of this paper is to examine the current accounting treatment of nuclear fuel leases as prescribed by the Financial Accounting Standards Board (FASB) and the Federal Energy Regulatory Commission's (FERC's) Uniform System of Accounts. Cost accounting for leased nuclear fuel during the fuel cycle is also discussed

  6. Harmonic superspaces of extended supersymmetry

    International Nuclear Information System (INIS)

    Ivanov, E.; Kalitzin, S.; Nguyen Ai Viet; Ogievetsky, V.

    1984-01-01

    The main technical apparatus of the harmonic superspace approach to extended SUSY, the calculus of harmonic variables on homogeneous spaces of the SUSY automorphism groups, is presented in detail for N=2, 3, 4. The basic harmonics for the coset manifolds G/H with G=SU(2), H=U(1); G=SU(3), H=SU(2)xU(1) and H=U(1)xU(1); G=SU(4), H=SU(3)xU(1), H=SU(2)xSU(2)xU(1), H=SU(2)xU(1)xU(1) and H=U(1)xU(1)xU(1); G=USp(2), H=SU(2)xSU(2), H=SU(2)xU(1) and H=U(1)xU(1) are tabulated a number of useful relations among them

  7. Management Accounting

    OpenAIRE

    John Burns; Martin Quinn; Liz Warren; João Oliveira

    2013-01-01

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

  8. Accounting outsourcing

    OpenAIRE

    Linhartová, Lucie

    2012-01-01

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

  9. Conformal invariance in harmonic superspace

    International Nuclear Information System (INIS)

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

    1987-01-01

    In the present paper we show how the N = 2 superconformal group is realised in harmonic superspace and examine conformal invariance of N = 2 off-shell theories. We believe that the example of N = O self-dual Yang-Mills equations can serve as an instructive introduction to the subject of harmonic superspace and this is examined. The rigid N = 2 conformal supersymmetry and its local version, i.e. N = 2 conformal supergravity is also discussed. The paper is a contribution to the book commemorating the sixtieth birthday of E.S. Fradkin. (author)

  10. Elements of abstract harmonic analysis

    CERN Document Server

    Bachman, George

    2013-01-01

    Elements of Abstract Harmonic Analysis provides an introduction to the fundamental concepts and basic theorems of abstract harmonic analysis. In order to give a reasonably complete and self-contained introduction to the subject, most of the proofs have been presented in great detail thereby making the development understandable to a very wide audience. Exercises have been supplied at the end of each chapter. Some of these are meant to extend the theory slightly while others should serve to test the reader's understanding of the material presented. The first chapter and part of the second give

  11. Harmonic modeling of induction motors

    Energy Technology Data Exchange (ETDEWEB)

    Pedra, J.; Sainz, L.; Corcoles, F. [Department of Electrical Engineering, ETSEIB-UPC, Av. Diagonal 647, 08028 Barcelona (Spain)

    2006-07-15

    The paper proposes an induction motor model for the study of harmonic load flow in balanced and unbalanced conditions. The parameters of this model are obtained from motor manufacturer data and the positive- and negative-sequence equivalent circuits of the single- and double-cage models. An approximate harmonic model based on motor manufacturer data only is also proposed. In addition, the paper includes manufacturer data and the calculated parameters of 36 induction motors of different rated powers. This database is used to analyze the proposed models. (author)

  12. Optimal Selective Harmonic Control for Power Harmonics Mitigation

    DEFF Research Database (Denmark)

    Zhou, Keliang; Yang, Yongheng; Blaabjerg, Frede

    2015-01-01

    of power harmonics. The proposed optimal SHC is of hybrid structure: all recursive SHC modules with weighted gains are connected in parallel. It bridges the real “nk+-m order RC” and the complex “parallel structure RC”. Compared to other IMP based control solutions, it offers an optimal trade-off among...

  13. Harmonization of Databases

    DEFF Research Database (Denmark)

    Charlifue, Susan; Tate, Denise; Biering-Sorensen, Fin

    2016-01-01

    strengths and weaknesses. Efforts to provide a uniform approach to data collection are also reviewed. The databases reviewed offer different approaches to capture important clinical information on SCI. They vary on size, purpose, data points, inclusion of standard outcomes, and technical requirements. Each...... a carefully crafted implementation plan that lists purposes, cost, resources required, and policies to guide such development to establishing a framework for dissemination of data and findings. For the present, taking advantage of the vast but different data already collected over many decades may require...

  14. Harmonisation of agricultural accounting

    OpenAIRE

    Jaroslav Sedláček

    2007-01-01

    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 ...

  15. Ghana : Accounting and Auditing

    OpenAIRE

    World Bank

    2004-01-01

    This report provides an assessment of accounting and auditing practices within the context of the Ghana institutional framework to ensure the quality of corporate financial reporting. The accounting and auditing practices in Ghana suffer from institutional weaknesses in regulation, compliance, and enforcement of standards and rules. Various weaknesses were identified in the laws and regula...

  16. Probabilistic Harmonic Modeling of Wind Power Plants

    DEFF Research Database (Denmark)

    Guest, Emerson; Jensen, Kim H.; Rasmussen, Tonny Wederberg

    2017-01-01

    A probabilistic sequence domain (SD) harmonic model of a grid-connected voltage-source converter is used to estimate harmonic emissions in a wind power plant (WPP) comprised of Type-IV wind turbines. The SD representation naturally partitioned converter generated voltage harmonics into those...... with deterministic phase and those with probabilistic phase. A case study performed on a string of ten 3MW, Type-IV wind turbines implemented in PSCAD was used to verify the probabilistic SD harmonic model. The probabilistic SD harmonic model can be employed in the planning phase of WPP projects to assess harmonic...

  17. Property Accounting. A Handbook of Standard Terminology and a Guide for Classifying Information about Education Property. State Educational Records and Reports Series: Handbook III, Revised 1977.

    Science.gov (United States)

    Seibert, Ivan N.

    This handbook is offered as a resource for local, intermediate, state, and federal education officials to assist in the identification, organization, and definition of data and information about education property. An introduction and directions are followed by a discussion of concepts associated with property accounting and some general…

  18. 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...

  19. Harmonic structures and intrinsic torsion

    DEFF Research Database (Denmark)

    Conti, Diego; Madsen, Thomas Bruun

    We discuss the construction of 8-manifolds with harmonic Sp(2)Sp(1)-structures. In particular, we find 10 new examples of nilmanifolds that admit a closed 4-form Omega whose stabiliser is Sp(2)Sp(1). Our constructions entail the notion of SO(4)-structures on 7-manifolds. We present a thorough...

  20. Harmonic oscillator in Snyder space

    Indian Academy of Sciences (India)

    The harmonic oscillator in Snyder space is investigated in its classical and quantum versions. The classical trajectory is obtained and the semiclassical quantization from the phase space trajectories is discussed. An effective cut-off to high frequencies is found. The quantum version is developed and an equivalent usual ...