WorldWideScience

Sample records for accounting standards-the vertical

  1. 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

  2. Vertically Differentiating Environmental Standards: The Case of the Marine Stewardship Council

    Directory of Open Access Journals (Sweden)

    Simon R. Bush

    2015-02-01

    Full Text Available This paper explores the externally-led vertical differentiation of third-party certification standards using the case of the Marine Stewardship Council (MSC. We analyze this process in two dimensions. First, fisheries employ strategies to capture further market value from fishing practices that go beyond their initial conditions for certification and seek additional recognition for these activities through co-labelling with, amongst others, international NGOs. Second, fisheries not yet able to meet the requirements of MSC standards are being enrolled in NGO and private sector sponsored Fisheries Improvement Projects (FIPs, providing an alternative route to global markets. In both cases the credibility and authority of the MSC is challenged by new coalitions of market actors opening up new strategies for capturing market value and/or improving the conditions of international market access. Through the lens of global value chains, the results offer new insights on how such standards not only influence trade and markets, but are also starting to change their internal governance in response to threats to their credibility by actors and modes of coordination in global value chains.

  3. 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)

  4. 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.

  5. Development of internalizing problems from adolescence to emerging adulthood: Accounting for heterotypic continuity with vertical scaling.

    Science.gov (United States)

    Petersen, Isaac T; Lindhiem, Oliver; LeBeau, Brandon; Bates, John E; Pettit, Gregory S; Lansford, Jennifer E; Dodge, Kenneth A

    2018-03-01

    Manifestations of internalizing problems, such as specific symptoms of anxiety and depression, can change across development, even if individuals show strong continuity in rank-order levels of internalizing problems. This illustrates the concept of heterotypic continuity, and raises the question of whether common measures might be construct-valid for one age but not another. This study examines mean-level changes in internalizing problems across a long span of development at the same time as accounting for heterotypic continuity by using age-appropriate, changing measures. Internalizing problems from age 14-24 were studied longitudinally in a community sample (N = 585), using Achenbach's Youth Self-Report (YSR) and Young Adult Self-Report (YASR). Heterotypic continuity was evaluated with an item response theory (IRT) approach to vertical scaling, linking different measures over time to be on the same scale, as well as with a Thurstone scaling approach. With vertical scaling, internalizing problems peaked in mid-to-late adolescence and showed a group-level decrease from adolescence to early adulthood, a change that would not have been seen with the approach of using only age-common items. Individuals' trajectories were sometimes different than would have been seen with the common-items approach. Findings support the importance of considering heterotypic continuity when examining development and vertical scaling to account for heterotypic continuity with changing measures. (PsycINFO Database Record (c) 2018 APA, all rights reserved).

  6. 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...

  7. 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…

  8. Accounting for surface reflectance in the derivation of vertical column densities of NO2 from airborne imaging DOAS

    Science.gov (United States)

    Meier, Andreas Carlos; Schönhardt, Anja; Richter, Andreas; Bösch, Tim; Seyler, André; Constantin, Daniel Eduard; Shaiganfar, Reza; Merlaud, Alexis; Ruhtz, Thomas; Wagner, Thomas; van Roozendael, Michel; Burrows, John. P.

    2016-04-01

    the derivation of air mass factors used to convert the measurements into vertical columns. Due to the high-resolution measurements, no data product of surface reflectance with sufficient spatial resolution is available. Thus the surface reflectance is estimated from AirMAP's own spectra. In this work the results of the research flights will be presented. The study focuses on the validation of AirMAP's measurements by comparison to other ground-based platforms like (mobile) MAX-DOAS measurements. Conclusions will be drawn on the quality of the measurements, their applicability for satellite data validation and possible improvements for future measurements.

  9. Vertical integration

    International Nuclear Information System (INIS)

    Antill, N.

    1999-01-01

    This paper focuses on the trend in international energy companies towards vertical integration in the gas chain from wellhead to power generation, horizontal integration in refining and marketing businesses, and the search for larger projects with lower upstream costs. The shape of the petroleum industry in the next millennium, the creation of super-major oil companies, and the relationship between size and risk are discussed. The dynamics of vertical integration, present events and future developments are considered. (UK)

  10. 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

  11. Inservice testing of vertical pumps

    International Nuclear Information System (INIS)

    Cornman, R.E. Jr.; Schumann, K.E.

    1994-01-01

    This paper focuses on the problems that may occur with vertical pumps while inservice tests are conducted in accordance with existing American Society of Mechanical Engineers Code, Section XI, standards. The vertical pump types discussed include single stage, multistage, free surface, and canned mixed flow pumps. Primary emphasis is placed on the hydraulic performance of the pump and the internal and external factors to the pump that impact hydraulic performance. In addition, the paper considers the mechanical design features that can affect the mechanical performance of vertical pumps. The conclusion shows how two recommended changes in the Code standards may increase the quality of the pump's operational readiness assessment during its service life

  12. 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.

  13. 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

  14. 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.

  15. 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...

  16. 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

  17. 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.

  18. Global Vertical Reference Frame

    Czech Academy of Sciences Publication Activity Database

    Burša, Milan; Kenyon, S.; Kouba, J.; Šíma, Zdislav; Vatrt, V.; Vojtíšková, M.

    2004-01-01

    Roč. 33, - (2004), s. 404-407 ISSN 1436-3445 Institutional research plan: CEZ:AV0Z1003909 Keywords : geopotential WO * vertical systems * global vertical frame Subject RIV: BN - Astronomy, Celestial Mechanics, Astrophysics

  19. Vertical axis wind turbines

    Science.gov (United States)

    Krivcov, Vladimir [Miass, RU; Krivospitski, Vladimir [Miass, RU; Maksimov, Vasili [Miass, RU; Halstead, Richard [Rohnert Park, CA; Grahov, Jurij [Miass, RU

    2011-03-08

    A vertical axis wind turbine is described. The wind turbine can include a top ring, a middle ring and a lower ring, wherein a plurality of vertical airfoils are disposed between the rings. For example, three vertical airfoils can be attached between the upper ring and the middle ring. In addition, three more vertical airfoils can be attached between the lower ring and the middle ring. When wind contacts the vertically arranged airfoils the rings begin to spin. By connecting the rings to a center pole which spins an alternator, electricity can be generated from wind.

  20. Vertical grid of retrieved atmospheric profiles

    International Nuclear Information System (INIS)

    Ceccherini, Simone; Carli, Bruno; Raspollini, Piera

    2016-01-01

    The choice of the vertical grid of atmospheric profiles retrieved from remote sensing observations is discussed considering the two cases of profiles used to represent the results of individual measurements and of profiles used for subsequent data fusion applications. An ozone measurement of the MIPAS instrument is used to assess, for different vertical grids, the quality of the retrieved profiles in terms of profile values, retrieval errors, vertical resolutions and number of degrees of freedom. In the case of individual retrievals no evident advantage is obtained with the use of a grid finer than the one with a reduced number of grid points, which are optimized according to the information content of the observations. Nevertheless, this instrument dependent vertical grid, which seems to extract all the available information, provides very poor results when used for data fusion applications. A loss of about a quarter of the degrees of freedom is observed when the data fusion is made using the instrument dependent vertical grid relative to the data fusion made using a vertical grid optimized for the data fusion product. This result is explained by the analysis of the eigenvalues of the Fisher information matrix and leads to the conclusion that different vertical grids must be adopted when data fusion is the expected application. - Highlights: • Data fusion application is taken into account for the choice of the vertical grid. • The study is performed using ozone profiles retrieved from MIPAS measurements. • A very fine vertical grid is not needed for the analysis of a single instrument. • The instrument dependent vertical grid is not the best choice for data fusion. • A data fusion dependent vertical grid must be used for profiles that will be fused.

  1. Tritium accountancy

    International Nuclear Information System (INIS)

    Avenhaus, R.; Spannagel, G.

    1995-01-01

    Conventional accountancy means that for a given material balance area and a given interval of time the tritium balance is established so that at the end of that interval of time the book inventory is compared with the measured inventory. In this way, an optimal effectiveness of accountancy is achieved. However, there are still further objectives of accountancy, namely the timely detection of anomalies as well as the localization of anomalies in a major system. It can be shown that each of these objectives can be optimized only at the expense of the others. Recently, Near-Real-Time Accountancy procedures have been studied; their methodological background as well as their merits will be discussed. (orig.)

  2. Accounting assessment

    Directory of Open Access Journals (Sweden)

    Kafka S.М.

    2017-03-01

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

  3. Vertical pump assembly

    International Nuclear Information System (INIS)

    Dohnal, M.; Rosel, J.; Skarka, V.

    1988-01-01

    The mounting is described of the drive assembly of a vertical pump for nuclear power plants in areas with seismic risk. The assembly is attached to the building floor using flexible and damping elements. The design allows producing seismically resistant pumps without major design changes in the existing types of vertical pumps. (E.S.). 1 fig

  4. 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.

  5. Payroll accounting

    OpenAIRE

    Hodžová, Markéta

    2009-01-01

    Abstract Main topic of my thesis is the Payroll Accounting. The work summarizes most of the areas that are related to this topic and the knowledge necessary in calculating the final determination of wages. Beginning the thesis mentions specific chapters from the Labor code which explain the facts about the start, changes and the termination of the employment contract then more detailed description of the arrangements performed outside of the employment contract and then working hours and mini...

  6. Coordination in vertical jumping

    NARCIS (Netherlands)

    Bobbert, Maarten F.; van Ingen Schenau, Gerrit Jan

    1988-01-01

    The present study was designed to investigate for vertical jumping the relationships between muscle actions, movement pattern and jumping achievement. Ten skilled jumpers performed jumps with preparatory countermovement. Ground reaction forces and cinematographic data were recorded. In addition,

  7. Hybrid vertical cavity laser

    DEFF Research Database (Denmark)

    Chung, Il-Sug; Mørk, Jesper

    2010-01-01

    A new hybrid vertical cavity laser structure for silicon photonics is suggested and numerically investigated. It incorporates a silicon subwavelength grating as a mirror and a lateral output coupler to a silicon ridge waveguide.......A new hybrid vertical cavity laser structure for silicon photonics is suggested and numerically investigated. It incorporates a silicon subwavelength grating as a mirror and a lateral output coupler to a silicon ridge waveguide....

  8. Infrastrukturel Accountability

    DEFF Research Database (Denmark)

    Ubbesen, Morten Bonde

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

  9. Energy accountancy

    International Nuclear Information System (INIS)

    Boer, G.A. de.

    1981-01-01

    G.A. de Boer reacts to recently published criticism of his contribution to a report entitled 'Commentaar op het boek 'Tussen Kernenergie en Kolen. Een Analyse' van ir. J.W. Storm van Leeuwen' (Commentary on the book 'Nuclear Energy versus Coal. An Analysis by ir. J.W. Storm van Leeuwen), published by the Dutch Ministry of Economic Affairs. The contribution (Appendix B) deals with energy analyses. He justifies his arguments for using energy accountancy for assessing different methods of producing electricity, and explains that it is simply an alternative to purely economic methods. The energy conversion yield (ratio of energy produced to energy required) is tabulated for different sources. De Boer emphasises that his article purposely discusses among other things, definitions, forms of energy, the limits of the systems, the conversion of money into energy and the definition of the energy yield at length, in order to prevent misunderstandings. (C.F.)

  10. Design Accountability

    DEFF Research Database (Denmark)

    Koskinen, Ilpo; Krogh, Peter

    2015-01-01

    When design research builds on design practice, it may contribute to both theory and practice of design in ways richer than research that treats design as a topic. Such research, however, faces several tensions that it has to negotiate successfully in order not to lose its character as research....... This paper looks at constructive design research which takes the entanglement of theory and practice as its hallmark, and uses it as a test case in exploring how design researchers can work with theory, methodology, and practice without losing their identity as design researchers. The crux of practice based...... design research is that where classical research is interested in singling out a particular aspect and exploring it in depth, design practice is characterized by balancing numerous concerns in a heterogenous and occasionally paradoxical product. It is on this basis the notion of design accountability...

  11. Vertical and horizontal subsidiarity

    Directory of Open Access Journals (Sweden)

    Ivan V. Daniluk

    2016-02-01

    Full Text Available This article makes an attempt to analyze the principle of subsidiarity in its two main manifestations, namely vertical and horizontal, to outline the principles of relations between the state and regions within the vertical subsidiarity, and features a collaboration of the government and civil society within the horizontal subsidiarity. Scientists identify two types, or two levels of the subsidiarity principle: vertical subsidiarity and horizontal subsidiarity. First, vertical subsidiarity (or territorial concerning relations between the state and other levels of subnational government, such as regions and local authorities; second, horizontal subsidiarity (or functional concerns the relationship between state and citizen (and civil society. Vertical subsidiarity expressed in the context of the distribution of administrative responsibilities to the appropriate higher level lower levels relative to the state structure, ie giving more powers to local government. However, state intervention has subsidiary-lower action against local authorities in cases of insolvency last cope on their own, ie higher organisms intervene only if the duties are less authority is insufficient to achieve the goals. Horizontal subsidiarity is within the relationship between power and freedom, and is based on the assumption that the concern for the common good and the needs of common interest community, able to solve community members (as individuals and citizens’ associations and role of government, in accordance horizontal subsidiarity comes to attracting features subsidiarity assistance, programming, coordination and possibly control.

  12. [Duane vertical surgical treatment].

    Science.gov (United States)

    Merino, M L; Gómez de Liaño, P; Merino, P; Franco, G

    2014-04-01

    We report 3 cases with a vertical incomitance in upgaze, narrowing of palpebral fissure, and pseudo-overaction of both inferior oblique muscles. Surgery consisted of an elevation of both lateral rectus muscles with an asymmetrical weakening. A satisfactory result was achieved in 2 cases, whereas a Lambda syndrome appeared in the other case. The surgical technique of upper-insertion with a recession of both lateral rectus muscles improved vertical incomitance in 2 of the 3 patients; however, a residual deviation remains in the majority of cases. Copyright © 2011 Sociedad Española de Oftalmología. Published by Elsevier Espana. All rights reserved.

  13. Vertical market participation

    DEFF Research Database (Denmark)

    Schrader, Alexander; Martin, Stephen

    1998-01-01

    Firms that operate at both levels of vertically related Cournot oligopolies will purchase some input supplies from independent rivals, even though they can produce the good at a lower cost, driving up input price for nonintegrated firms at the final good level. Foreclosure, which avoids this stra......Firms that operate at both levels of vertically related Cournot oligopolies will purchase some input supplies from independent rivals, even though they can produce the good at a lower cost, driving up input price for nonintegrated firms at the final good level. Foreclosure, which avoids...

  14. Vertical Protocol Composition

    DEFF Research Database (Denmark)

    Groß, Thomas; Mödersheim, Sebastian Alexander

    2011-01-01

    The security of key exchange and secure channel protocols, such as TLS, has been studied intensively. However, only few works have considered what happens when the established keys are actually used—to run some protocol securely over the established “channel”. We call this a vertical protocol.......e., that the combination cannot introduce attacks that the individual protocols in isolation do not have. In this work, we prove a composability result in the symbolic model that allows for arbitrary vertical composition (including self-composition). It holds for protocols from any suite of channel and application...

  15. Vertical Search Engines

    OpenAIRE

    Curran, Kevin; Mc Glinchey, Jude

    2017-01-01

    This paper outlines the growth in popularity of vertical search engines, their origins, the differences between them and well-known broad based search engines such as Google and Yahoo. We also discuss their use in business-to-business, their marketing and advertising costs, what the revenue streams are and who uses them.

  16. Vertical cavity laser

    DEFF Research Database (Denmark)

    2016-01-01

    The present invention provides a vertical cavity laser comprising a grating layer comprising an in-plane grating, the grating layer having a first side and having a second side opposite the first side and comprising a contiguous core grating region having a grating structure, wherein an index...

  17. Global Vertical Reference Frame

    Czech Academy of Sciences Publication Activity Database

    Burša, Milan; Kenyon, S.; Kouba, J.; Šíma, Zdislav; Vatrt, V.; Vojtíšková, M.

    -, č. 5 (2009), s. 53-63 ISSN 1801-8483 R&D Projects: GA ČR GA205/08/0328 Institutional research plan: CEZ:AV0Z10030501 Keywords : sea surface topography * satellite altimetry * vertical frames Subject RIV: BN - Astronomy, Celestial Mechanics, Astrophysics

  18. Vertical steam generator

    International Nuclear Information System (INIS)

    Cuda, F.; Kondr, M.; Kresta, M.; Kusak, V.; Manek, O.; Turon, S.

    1982-01-01

    A vertical steam generator for nuclear power plants and dual purpose power plants consists of a cylindrical vessel in which are placed heating tubes in the form upside-down U. The heating tubes lead to the jacket of the cylindrical collector placed in the lower part of the steam generator perpendicularly to its vertical axis. The cylindrical collector is divided by a longitudinal partition into the inlet and outlet primary water sections of the heating tubes. One ends of the heating tube leads to the jacket of the collector for primary water feeding and the second ends of the heating tubes into the jacket of the collector which feeds and offtakes primary water from the heating tubes. (B.S.)

  19. Vertical organic transistors.

    Science.gov (United States)

    Lüssem, Björn; Günther, Alrun; Fischer, Axel; Kasemann, Daniel; Leo, Karl

    2015-11-11

    Organic switching devices such as field effect transistors (OFETs) are a key element of future flexible electronic devices. So far, however, a commercial breakthrough has not been achieved because these devices usually lack in switching speed (e.g. for logic applications) and current density (e.g. for display pixel driving). The limited performance is caused by a combination of comparatively low charge carrier mobilities and the large channel length caused by the need for low-cost structuring. Vertical Organic Transistors are a novel technology that has the potential to overcome these limitations of OFETs. Vertical Organic Transistors allow to scale the channel length of organic transistors into the 100 nm regime without cost intensive structuring techniques. Several different approaches have been proposed in literature, which show high output currents, low operation voltages, and comparatively high speed even without sub-μm structuring technologies. In this review, these different approaches are compared and recent progress is highlighted.

  20. Giddens’ Triad in Accounting Research

    Directory of Open Access Journals (Sweden)

    Edson Roberto Macohon

    2015-09-01

    Full Text Available To understand how the theory of Structuration has been investigated in Accounting, the objective was to analyze Giddens’ Triad in accounting research. Studies in the framework of the theory of Structuration (TS were triangulated. The structural dimension of signification was conceived from a perceptive perspective, that is, when cognitive schemes are used to interpret the reality. Nevertheless, in the accounting information context, Accounting cannot be considered a monolithic tool to interpret the information. From a constitutive perspective, there are the languages that provide for the social construction of reality. With a view to the systematic integration of social practices, the function of Accounting is to standardize the processes among the different organizational sectors. The legitimation structure based on the window-dressing device considers Accounting as a means to reflect the organization’s expectations. Nevertheless, Accounting needs to play a neutral role to conquer the reliability of the information disclosed. The perspective of the sanction mechanisms takes into account the assessments of the interaction forms. Hence, based on the standardization of rules and routines, Accounting can promote the processes of approval, or not, of organizational conducts. In the conception of the domination structure, the authoritative or allocative resources promote the exercise of power. Thus, Accounting can expand its activity sphere and, consequently, participate directly in organizational power disputes. Finally, the ideological mechanism is discussed that considers Accounting as a mechanism that can facilitate the understanding of the structural contradictions of society. Therefore, the accountants need to be agents of changes in the social transformation processes.

  1. Vertical axis wind turbine

    International Nuclear Information System (INIS)

    Obretenov, V.; Tsalov, T.; Chakarov, T.

    2012-01-01

    In recent years, the interest in wind turbines with vertical axis noticeably increased. They have some important advantages: low cost, relatively simple structure, reliable packaging system of wind aggregate long period during which require no maintenance, low noise, independence of wind direction, etc.. The relatively low efficiency, however, makes them applicable mainly for small facilities. The work presents a methodology and software for approximately aerodynamic design of wind turbines of this type, and also analyzed the possibility of improving the efficiency of their workflow

  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. A Method for Modeling of Floating Vertical Axis Wind Turbine

    DEFF Research Database (Denmark)

    Wang, Kai; Hansen, Martin Otto Laver; Moan, Torgeir

    2013-01-01

    It is of interest to investigate the potential advantages of floating vertical axis wind turbine (FVAWT) due to its economical installation and maintenance. A novel 5MW vertical axis wind turbine concept with a Darrieus rotor mounted on a semi-submersible support structure is proposed in this paper....... In order to assess the technical and economic feasibility of this novel concept, a comprehensive simulation tool for modeling of the floating vertical axis wind turbine is needed. This work presents the development of a coupled method for modeling of the dynamics of a floating vertical axis wind turbine....... This integrated dynamic model takes into account the wind inflow, aerodynamics, hydrodynamics, structural dynamics (wind turbine, floating platform and the mooring lines) and a generator control. This approach calculates dynamic equilibrium at each time step and takes account of the interaction between the rotor...

  4. ACCOUNTING AND AUDIT OPERATIONS ON CURRENT ACCOUNT

    Directory of Open Access Journals (Sweden)

    Koblyanska Olena

    2018-03-01

    Full Text Available Introduction. The article is devoted to theoretical, methodical and practical issues of accounting and auditing of operations on the current account. The purpose of the study is to deepen and consolidate the theoretical and practical knowledge of the issues of accounting and auditing of operations on the current account, identify practical problems with the implementation of the methodology and organization of accounting and auditing of operations on the current account and develop recommendations for the elimination of deficiencies and improve the accounting and auditing. Results. The issue of the relevance of proper accounting and audit of transactions on the current account in the bank is considered. The research of typical operations on the current account was carried out with using of the method of their reflection in the account on practical examples. Features of the audit of transactions on the current account are examined, the procedure for its implementation is presented, and types of abuses and violations that occur while performing operations on the current account are identified. The legal regulation of accounting, analysis and control of operations with cash on current accounts is considered. The problem issues related to the organization and conducting of the audit of funds in the accounts of the bank are analyzed, as well as the directions of their solution are determined. The proposals for determining the sequence of actions of the auditor during the check of cash flow on accounts in the bank are provided. Conclusions. The questions about theoretical, methodological and practical issues of accounting and auditing of operations on the current account in the bank. A study of typical operations with cash on the current account was carried out with the use of the method of their reflection in the accounts and the features of the auditing of cash on the account.

  5. Design and Aero-elastic Simulation of a 5MW Floating Vertical Axis Wind Turbine

    DEFF Research Database (Denmark)

    Vita, Luca; Schmidt Paulsen, Uwe; Aagaard Madsen, Helge

    2013-01-01

    This paper deals with the design of a 5MW floating offshore Vertical Axis Wind Turbine (VAWT). The design is based on a new offshore wind turbine concept (DeepWind concept), consisting of a Darrieus rotor mounted on a spar buoy support structure, which is anchored to the sea bed with mooring lines......-DTU. The numerical simulations take into account the fully coupled aerodynamic and hydrodynamic loads on the structure, due to wind, waves and currents. The turbine is tested in operative conditions, at different sea states, selected according to the international offshore standards. The research is part...... of the European project DeepWind (2010-2014), which has been financed by the European Union (FP7-Future Emerging Technologies)....

  6. Vertical vector face lift.

    Science.gov (United States)

    Somoano, Brian; Chan, Joanna; Morganroth, Greg

    2011-01-01

    Facial rejuvenation using local anesthesia has evolved in the past decade as a safer option for patients seeking fewer complications and minimal downtime. Mini- and short-scar face lifts using more conservative incision lengths and extent of undermining can be effective in the younger patient with lower face laxity and minimal loose, elastotic neck skin. By incorporating both an anterior and posterior approach and using an incision length between the mini and more traditional face lift, the Vertical Vector Face Lift can achieve longer-lasting and natural results with lesser cost and risk. Submentoplasty and liposuction of the neck and jawline, fundamental components of the vertical vector face lift, act synergistically with superficial musculoaponeurotic system plication to reestablish a more youthful, sculpted cervicomental angle, even in patients with prominent jowls. Dramatic results can be achieved in the right patient by combining with other procedures such as injectable fillers, chin implants, laser resurfacing, or upper and lower blepharoplasties. © 2011 Wiley Periodicals, Inc.

  7. Vertical organic transistors

    International Nuclear Information System (INIS)

    Lüssem, Björn; Günther, Alrun; Fischer, Axel; Kasemann, Daniel; Leo, Karl

    2015-01-01

    Organic switching devices such as field effect transistors (OFETs) are a key element of future flexible electronic devices. So far, however, a commercial breakthrough has not been achieved because these devices usually lack in switching speed (e.g. for logic applications) and current density (e.g. for display pixel driving). The limited performance is caused by a combination of comparatively low charge carrier mobilities and the large channel length caused by the need for low-cost structuring. Vertical Organic Transistors are a novel technology that has the potential to overcome these limitations of OFETs. Vertical Organic Transistors allow to scale the channel length of organic transistors into the 100 nm regime without cost intensive structuring techniques. Several different approaches have been proposed in literature, which show high output currents, low operation voltages, and comparatively high speed even without sub-μm structuring technologies. In this review, these different approaches are compared and recent progress is highlighted. (topical review)

  8. 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.

  9. Linkages and Vertical Integration in the Chinese Economy.

    OpenAIRE

    Heimler, Alberto

    1991-01-01

    The original concept of vertical integration can be applied only to the analysis of the relationship between final demand and gross output, but is unsuitable for most of supply-oriented studies, where what matters are the interindustry relations. For example, vertical integration of an industrial district with the rest of the economy cannot be measured with the traditional technique and should be accounted for by a different measure that considers the direct and indirect demand derived from t...

  10. Vertical accountabilitlity and democratization of Judiciary: the end of restricted suffrage

    Directory of Open Access Journals (Sweden)

    Lourival Barão Marques Filho

    2017-02-01

    Full Text Available The National Council of Justice holds the Judiciary Branch horizontality accountable, however, other Judiciary institutions still lack vertical accountability that shall promote internal democratization. The transposition of Guilhermo O’Donnell’s concept of vertical accountability is useful to democratize administration in Courts of Justice. The verticality in this perspective can be expressed by the possibility of judges to choose, watch, punish and reward their administrators. A new arrangement, based on efficient mechanisms of accountability, can provide a legitimacy that lacks for the internal public of these institutions, especially with direct election for the presidency of Courts of Justice.

  11. Social Responsibility of Accounting

    OpenAIRE

    JINNAI, Yoshiaki

    2011-01-01

    Historical and theoretical inquiries into the function of accounting have provided fruitful insights into social responsibility of accounting, which is, and should be, based on accounts kept through everyday accounting activities. However, at the current stage of capitalist accounting, keeping accounts is often regarded as merely a preparatory process for creating financial statements at the end of an accounting period. Thus, discussions on the social responsibility of accounting tend to conc...

  12. Accounting Fundamentals for Non-Accountants

    Science.gov (United States)

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

  13. DO ACCOUNTING PRACTITIONERS USE ACCOUNTING RESEARCH RESULTS?

    OpenAIRE

    ALINA BEATTRICE VLADU

    2015-01-01

    This paper reports the results of a survey designed to explore if accounting practitioners are using as a reference point in their daily activities the opinions of academia. Since accounting research comprises various trends of research the earnings management research field is used as illustrative case. Among our respondents were accounting professional, members of professional bodies as the Chamber of Financial Auditors or Romania and also Body of Expert and Licensed Accountants...

  14. ACCOUNTING TREATMENTS USED FOR ACCOUNTING SERVICES PROVIDERS

    OpenAIRE

    ŢOGOE GRETI DANIELA; AVRAM MARIOARA; AVRAM COSTIN DANIEL

    2014-01-01

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

  15. Vertical guidance of shearers

    International Nuclear Information System (INIS)

    Pocock, J.

    1985-01-01

    Mining Engineers have always been aware of the basic need to avoid contamination of the mined product, by controlling the cutting horizon at the coal face. The ability to maintain the optimum cutting horizon results in more effective roof control and ensures a safer and more efficient working environment, for men and machinery. The cost of treatment in the surface coal preparation plant is reduced. Transportation through the total mine system of material finally destined for the spoil heap is minimised. A reduction in product contamination is achieved and makes more effective use of the mine capacity. These benefits make possible significant improvements in productivity and financial returns. Exploitation of micro computer based systems has enabled the successful development of equipment which employs sensors to detect the very low natural gamma radiation from roof strata; to determine and allow control of the position of the cut relative to the roof and floor. This paper reviews the experience gained by the National Coal Board, particularly in South Yorkshire Area, with the vertical steering of ranging drum shearers. It outlines the benefits and considers the future for this technology and its contribution to total coal face automation

  16. Safeguards Accountability Network accountability and materials management

    International Nuclear Information System (INIS)

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

    1985-01-01

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

  17. Trade Liberalisation and Vertical Integration

    DEFF Research Database (Denmark)

    Bache, Peter Arendorf; Laugesen, Anders

    We build a three-country model of international trade in final goods and intermediate inputs and study the relation between different types of trade liberalisation and vertical integration. Firms are heterogeneous with respect to both productivity and factor intensity as observed in data. Final......-good producers face decisions on exporting, vertical integration of intermediate-input production, and whether the intermediate-input production should be offshored to a low-wage country. We find that the fractions of final-good producers that pursue either vertical integration, offshoring, or exporting are all...... increasing when intermediate-input or final-goods trade is liberalised and when the fixed cost of vertical integration is reduced. At the same time, one observes firms that shift away from either vertical integration, offshoring, or exporting. Further, we provide guidance for testing the open...

  18. Measurement of vertical stability metrics in KSTAR

    Science.gov (United States)

    Hahn, Sang-Hee; Humphreys, D. A.; Mueller, D.; Bak, J. G.; Eidietis, N. W.; Kim, H.-S.; Ko, J. S.; Walker, M. L.; Kstar Team

    2017-10-01

    The paper summarizes results of multi-year ITPA experiments regarding measurement of the vertical stabilization capability of KSTAR discharges, including most recent measurements at the highest achievable elongation (κ 2.0 - 2.1). The measurements of the open-loop growth rate of VDE (γz) and the maximum controllable vertical displacement (ΔZmax) are done by the release-and-catch method. The dynamics of the vertical movement of the plasma is verified by both relevant magnetic reconstructions and non-magnetic diagnostics. The measurements of γz and ΔZmax were done for different plasma currents, βp, internal inductances, elongations and different configurations of the vessel conductors that surround the plasma as the first wall. Effects of control design choice and diagnostics noise are discussed, and comparison with the axisymmetric plasma response model is given for partial accounting for the measured control capability. This work supported by Ministry of Science, ICT, and Future Planning under KSTAR project.

  19. ACCOUNTING TREATMENTS USED FOR ACCOUNTING SERVICES PROVIDERS

    Directory of Open Access Journals (Sweden)

    ŢOGOE GRETI DANIELA

    2014-08-01

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

  20. Traditional Market Accounting: Management or Financial Accounting?

    OpenAIRE

    Wiyarni, Wiyarni

    2017-01-01

    The purpose of this study is to explore the area of accounting in traditional market. There are two areas of accounting: management and financial accounting. Some of traditional market traders have prepared financial notes, whereas some of them do not. Their financial notes usually consist of receivables, payables, customer orders, inventories, sales and cost price, and salary expenses. The purpose of these financial notes is usually for decision making. It is very rare for the traditional ma...

  1. ABACC's nuclear accounting area

    International Nuclear Information System (INIS)

    Nicolas, Ruben O.

    2001-01-01

    The functions and activities of the Brazilian-Argentine Agency for the Accounting and Control of Nuclear Materials (ABACC) accounting area is outlined together with a detailed description of the nuclear accounting system used by the bilateral organization

  2. RADIALLY MAGNETIZED PROTOPLANETARY DISK: VERTICAL PROFILE

    International Nuclear Information System (INIS)

    Russo, Matthew; Thompson, Christopher

    2015-01-01

    This paper studies the response of a thin accretion disk to an external radial magnetic field. Our focus is on protoplanetary disks (PPDs), which are exposed during their later evolution to an intense, magnetized wind from the central star. A radial magnetic field is mixed into a thin surface layer, wound up by the disk shear, and pushed downward by a combination of turbulent mixing and ambipolar and ohmic drift. The toroidal field reaches much greater strengths than the seed vertical field that is usually invoked in PPD models, even becoming superthermal. Linear stability analysis indicates that the disk experiences the magnetorotational instability (MRI) at a higher magnetization than a vertically magnetized disk when both the effects of ambipolar and Hall drift are taken into account. Steady vertical profiles of density and magnetic field are obtained at several radii between 0.06 and 1 AU in response to a wind magnetic field B r ∼ (10 −4 –10 −2 )(r/ AU) −2 G. Careful attention is given to the radial and vertical ionization structure resulting from irradiation by stellar X-rays. The disk is more strongly magnetized closer to the star, where it can support a higher rate of mass transfer. As a result, the inner ∼1 AU of a PPD is found to evolve toward lower surface density. Mass transfer rates around 10 −8 M ⊙ yr −1 are obtained under conservative assumptions about the MRI-generated stress. The evolution of the disk and the implications for planet migration are investigated in the accompanying paper

  3. RADIALLY MAGNETIZED PROTOPLANETARY DISK: VERTICAL PROFILE

    Energy Technology Data Exchange (ETDEWEB)

    Russo, Matthew [Department of Physics, University of Toronto, 60 St. George St., Toronto, ON M5S 1A7 (Canada); Thompson, Christopher [Canadian Institute for Theoretical Astrophysics, 60 St. George St., Toronto, ON M5S 3H8 (Canada)

    2015-11-10

    This paper studies the response of a thin accretion disk to an external radial magnetic field. Our focus is on protoplanetary disks (PPDs), which are exposed during their later evolution to an intense, magnetized wind from the central star. A radial magnetic field is mixed into a thin surface layer, wound up by the disk shear, and pushed downward by a combination of turbulent mixing and ambipolar and ohmic drift. The toroidal field reaches much greater strengths than the seed vertical field that is usually invoked in PPD models, even becoming superthermal. Linear stability analysis indicates that the disk experiences the magnetorotational instability (MRI) at a higher magnetization than a vertically magnetized disk when both the effects of ambipolar and Hall drift are taken into account. Steady vertical profiles of density and magnetic field are obtained at several radii between 0.06 and 1 AU in response to a wind magnetic field B{sub r} ∼ (10{sup −4}–10{sup −2})(r/ AU){sup −2} G. Careful attention is given to the radial and vertical ionization structure resulting from irradiation by stellar X-rays. The disk is more strongly magnetized closer to the star, where it can support a higher rate of mass transfer. As a result, the inner ∼1 AU of a PPD is found to evolve toward lower surface density. Mass transfer rates around 10{sup −8} M{sub ⊙} yr{sup −1} are obtained under conservative assumptions about the MRI-generated stress. The evolution of the disk and the implications for planet migration are investigated in the accompanying paper.

  4. Delphi Accounts Receivable Module -

    Data.gov (United States)

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

  5. How "accountable" are accountable care organizations?

    Science.gov (United States)

    Addicott, Rachael; Shortell, Stephen M

    2014-01-01

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

  6. Vertical axis wind turbine airfoil

    Science.gov (United States)

    Krivcov, Vladimir; Krivospitski, Vladimir; Maksimov, Vasili; Halstead, Richard; Grahov, Jurij Vasiljevich

    2012-12-18

    A vertical axis wind turbine airfoil is described. The wind turbine airfoil can include a leading edge, a trailing edge, an upper curved surface, a lower curved surface, and a centerline running between the upper surface and the lower surface and from the leading edge to the trailing edge. The airfoil can be configured so that the distance between the centerline and the upper surface is the same as the distance between the centerline and the lower surface at all points along the length of the airfoil. A plurality of such airfoils can be included in a vertical axis wind turbine. These airfoils can be vertically disposed and can rotate about a vertical axis.

  7. Trade Liberalisation and Vertical Integration

    DEFF Research Database (Denmark)

    Bache, Peter Arendorf; Laugesen, Anders Rosenstand

    We build a three-country model of international trade in final goods and intermediate inputs and study the relation between four different types of trade liberalisation and vertical integration. Firms are heterogeneous with respect to both productivity and factor (headquarter) intensity. Final......-good producers face decisions on exporting, vertical integration of intermediate-input production, and whether the intermediate-input production should be offshored to a low-wage country. We find that the fractions of final-good producers that pursue either vertical integration, offshoring, or exporting are all...... increasing when intermediate-input trade or final-goods trade is liberalised. Finally, we provide guidance for testing the open-economy property rights theory of the firm using firm-level data and surprisingly show that the relationship between factor (headquarter) intensity and the likelihood of vertical...

  8. Double-Sided Externalities and Vertical Contracting : Evidence from European Franchising Data

    OpenAIRE

    Magali Chaudey; Muriel Fadairo

    2009-01-01

    This paper deals with contractual design and vertical relationships within a franchise chain, in the field of the literature on share contracts. Within a double-sided moral hazard, the contract sharing the profit generated by the vertical decentralized structure results from the necessity to incite both the franchisee and the franchisor. This paper takes into account the five franchisor incentive mechanisms in order to study the chosen type of vertical coordination in different contexts. Usin...

  9. 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…

  10. The TEXT upgrade vertical interferometer

    International Nuclear Information System (INIS)

    Hallock, G.A.; Gartman, M.L.; Li, W.; Chiang, K.; Shin, S.; Castles, R.L.; Chatterjee, R.; Rahman, A.S.

    1992-01-01

    A far-infrared interferometer has been installed on TEXT upgrade to obtain electron density profiles. The primary system views the plasma vertically through a set of large (60-cm radialx7.62-cm toroidal) diagnostic ports. A 1-cm channel spacing (59 channels total) and fast electronic time response is used, to provide high resolution for radial profiles and perturbation experiments. Initial operation of the vertical system was obtained late in 1991, with six operating channels

  11. 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 ...

  12. 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...

  13. Safeguards Accountability Network accountability and materials management

    International Nuclear Information System (INIS)

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

    1985-01-01

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

  14. New Horizons For Accounting: Social Accounting

    OpenAIRE

    Ertuna, Özer

    2012-01-01

    Currently financial accounting function is going through an accelerated transformation. In this transformation the area of interest of the accounting function is expanding to serve the information needs of a greater number of interest groups’ wider spectrum of interests with financial, economic, social and environmental data related to the performance of companies. This transformation is initiated by the developments in stakeholder, corporate social responsibility, sustainability and environm...

  15. Definition of the Compute Accounting Record (CAR)

    CERN Document Server

    Guarise, A.

    2011-01-01

    In this document we define a Compute Accounting Usage Record on the basis of the already existing OGF UR V1.0 standard. The existing standard has been slightly modified both in syntactical and semantic aspects to allow for greater interoperability for the existing middleware layers and taking into consideration existing grid use cases.

  16. Accounting as Myth Maker

    Directory of Open Access Journals (Sweden)

    Kathy Rudkin

    2007-06-01

    Full Text Available Accounting is not only a technical apparatus, but also manifests a societal dimension. Thispaper proposes that accounting is a protean and complex form of myth making, and as suchforms a cohesive tenet in societies. It is argued that there are intrinsic parallels between thetheoretical attributes of myth and accounting practice, and that these mythicalcharacteristics sustain the existence and acceptance of accounting and its consequences insocieties over time. A theoretical exploration of accounting as a form of myth revealsaccounting as pluralistic and culturally sensitive. Such an analysis challenges theoreticalexplanations of accounting that are presented as a “grand narrative” universalunderstanding of accounting. Manifestations of the attributes of myth are described in thecalculus and artefacts of accounting practice to demonstrate how accounting stories andbeliefs are used as a form of myth by individuals to inform and construe their worldpicture.

  17. Accountability in Health Care

    DEFF Research Database (Denmark)

    Vrangbæk, Karsten; Byrkjeflot, Haldor

    2016-01-01

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

  18. 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.

  19. COMPUTER-ASSISTED ACCOUNTING

    Directory of Open Access Journals (Sweden)

    SORIN-CIPRIAN TEIUŞAN

    2009-01-01

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

  20. Accountability: A Mosaic Image

    Science.gov (United States)

    Turner, Teri

    1977-01-01

    The problems involved in definition, implementation and control of accountability processes are discussed. It is stated that "...emotional involvement in accountability is one of the most difficult aspects to deal with, the chief emotion being fear". (Author/RW)

  1. Keeping Books of Account

    OpenAIRE

    2009-01-01

    Books of account are a record of a company’s income and spending. These records may be kept in paper or electronic form. The books of account contain the information for preparing the company’s annual financial statements.

  2. Culture and Accounting Practices

    Directory of Open Access Journals (Sweden)

    Carataș Maria Alina

    2017-01-01

    Besides the financial statements, rules, and calculations, the accounting also impliesprofessional reasoning, and the organizational culture promoted within the firm influences theaccounting decisions. We analyzed and identified several of accounting policies determined by thecorporate governance and organizational culture influence.

  3. Transient well flow in vertically heterogeneous aquifers

    Science.gov (United States)

    Hemker, C. J.

    1999-11-01

    A solution for the general problem of computing well flow in vertically heterogeneous aquifers is found by an integration of both analytical and numerical techniques. The radial component of flow is treated analytically; the drawdown is a continuous function of the distance to the well. The finite-difference technique is used for the vertical flow component only. The aquifer is discretized in the vertical dimension and the heterogeneous aquifer is considered to be a layered (stratified) formation with a finite number of homogeneous sublayers, where each sublayer may have different properties. The transient part of the differential equation is solved with Stehfest's algorithm, a numerical inversion technique of the Laplace transform. The well is of constant discharge and penetrates one or more of the sublayers. The effect of wellbore storage on early drawdown data is taken into account. In this way drawdowns are found for a finite number of sublayers as a continuous function of radial distance to the well and of time since the pumping started. The model is verified by comparing results with published analytical and numerical solutions for well flow in homogeneous and heterogeneous, confined and unconfined aquifers. Instantaneous and delayed drainage of water from above the water table are considered, combined with the effects of partially penetrating and finite-diameter wells. The model is applied to demonstrate that the transient effects of wellbore storage in unconfined aquifers are less pronounced than previous numerical experiments suggest. Other applications of the presented solution technique are given for partially penetrating wells in heterogeneous formations, including a demonstration of the effect of decreasing specific storage values with depth in an otherwise homogeneous aquifer. The presented solution can be a powerful tool for the analysis of drawdown from pumping tests, because hydraulic properties of layered heterogeneous aquifer systems with

  4. Making Collaborative Innovation Accountable

    DEFF Research Database (Denmark)

    Sørensen, Eva

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

  5. TIME MANAGEMENT FOR ACCOUNTANTS

    Directory of Open Access Journals (Sweden)

    Cristina Elena BIGIOI

    2016-06-01

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

  6. Accounting Applications---Introduction

    OpenAIRE

    Joshua Ronen

    1980-01-01

    Introduction to special issue on accounting applications. By publishing these papers together in one issue of Management Science we wish to accomplish the dual purpose of exposing management scientists to the application of their discipline to important accounting problems and of allowing management scientists and accountants to interact in areas of research and problem-solving, thus stimulating the interest of readers who are concerned with the problems of accounting.

  7. Cash Advance Accounting: Accounting Regulations and Practices

    Directory of Open Access Journals (Sweden)

    Aristita Rotila

    2012-12-01

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

  8. Vertical distribution of pelagic photosynthesis

    DEFF Research Database (Denmark)

    Lyngsgaard, Maren Moltke

    chlorophyll maxima (DCM) to be a general feature in the ocean. Today, it is generally accepted that DCMs occur in most of our oceans still, despite this empirical knowledge, subsurface primary production is still largely ignored in marine science. The work included in this PhD examines the vertical...... each of the three regions combined with 15 years of survey data for the Baltic Sea transition zone. Overall, the results of this PhD work show that the vertical distribution of phytoplankton and their activity is important for the understanding, dynamics and functioning of pelagic ecosystems. It, thus......, emphasizes that future research and modelling exercises aimed at improving understanding of pelagic ecosystems and their role in the global ocean should include a consideration of the vertical heterogeneity in phytoplankton distributions and activity....

  9. Neglected locked vertical patellar dislocation

    Science.gov (United States)

    Gupta, Rakesh Kumar; Gupta, Vinay; Sangwan, Sukhbir Singh; Kamboj, Pradeep

    2012-01-01

    Patellar dislocations occurring about the vertical and horizontal axis are rare and irreducible. The neglected patellar dislocation is still rarer. We describe the clinical presentation and management of a case of neglected vertical patellar dislocation in a 6 year-old boy who sustained an external rotational strain with a laterally directed force to his knee. Initially the diagnosis was missed and 2 months later open reduction was done. The increased tension generated by the rotation of the lateral extensor retinaculum kept the patella locked in the lateral gutter even with the knee in full extension. Traumatic patellar dislocation with rotation around a vertical axis has been described earlier, but no such neglected case has been reported to the best of our knowledge. PMID:23162154

  10. Neglected locked vertical patellar dislocation

    Directory of Open Access Journals (Sweden)

    Rakesh Kumar Gupta

    2012-01-01

    Full Text Available Patellar dislocations occurring about the vertical and horizontal axis are rare and irreducible. The neglected patellar dislocation is still rarer. We describe the clinical presentation and management of a case of neglected vertical patellar dislocation in a 6 year-old boy who sustained an external rotational strain with a laterally directed force to his knee. Initially the diagnosis was missed and 2 months later open reduction was done. The increased tension generated by the rotation of the lateral extensor retinaculum kept the patella locked in the lateral gutter even with the knee in full extension. Traumatic patellar dislocation with rotation around a vertical axis has been described earlier, but no such neglected case has been reported to the best of our knowledge.

  11. Building a progressive vertical integration

    International Nuclear Information System (INIS)

    Charette, D.

    2008-01-01

    AAER Inc. is a Quebec-based company that manufactures turbines using proven European designs. This presentation discussed the company's business model. The company places an emphasis on identifying strategic and key components currently available for its turbines. Market analyses are performed in order to determine ideal suppliers and define business strategies and needs. The company invests in long-term relationships with its suppliers. Business partners for AAER are of a similar size and have a mutual understanding and respect for the company's business practices. Long-term agreements with suppliers are signed in order to ensure reliability and control over costs. Progressive vertical integration has been achieved by progressively manufacturing key components and integrating a North American supply chain. The company's secure supply chain and progressive vertical integration has significantly reduced financial costs and provided better quality control. It was concluded that vertical integration has also allowed AAER to provide better customer service and reduce transportation costs. tabs., figs

  12. Designing account management organizations

    NARCIS (Netherlands)

    Hart, van der H.W.C.; Kempeners, M.A.

    1999-01-01

    Organizational structures of account management systems are one of the most interesting and controversial parts of account management systems, because of the variety of organizational options that are available. The main focus is on the organization of account management systems and particularly on

  13. Lo Strategic Management Accounting

    OpenAIRE

    G. INVERNIZZI

    2005-01-01

    Il saggio indaga gli aggregati informativi e gli elementi che compongono lo strategic management accounting. Sono quindi analizzate le funzioni svolte nei diversi stadi del processo di gestione strategica osservando il suo ruolo all’interno del management accounting. Infine sono approfonditi i rapporti fra i livelli della gestione strategica e lo strategic management accounting.

  14. Automated Accounting. Instructor Guide.

    Science.gov (United States)

    Moses, Duane R.

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

  15. 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,…

  16. The Accounting Capstone Problem

    Science.gov (United States)

    Elrod, Henry; Norris, J. T.

    2012-01-01

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

  17. Implementing Replacement Cost Accounting

    Science.gov (United States)

    1976-12-01

    cost accounting Clickener, John Ross Monterey, California. Naval Postgraduate School http://hdl.handle.net/10945/17810 Downloaded from NPS Archive...Calhoun IMPLEMENTING REPLACEMENT COST ACCOUNTING John Ross CHckener NAVAL POSTGRADUATE SCHOOL Monterey, California THESIS IMPLEMENTING REPLACEMENT COST ...Implementing Replacement Cost Accounting 7. AUTHORS John Ross Clickener READ INSTRUCTIONS BEFORE COMPLETING FORM 3. RECIPIENT’S CATALOG NUMBER 9. TYRE OF

  18. Managerial Accounting. Study Guide.

    Science.gov (United States)

    Plachta, Leonard E.

    This self-instructional study guide is part of the materials for a college-level programmed course in managerial accounting. The study guide is intended for use by students in conjuction with a separate textbook, Horngren's "Accounting for Management Control: An Introduction," and a workbook, Curry's "Student Guide to Accounting for Management…

  19. Fusion reactor horizontal versus vertical maintenance approach

    International Nuclear Information System (INIS)

    Charruyer, Ph.; Djerassi, H.; Leger, D.; Maupou, M.; Rouillard, J.; Salpietro, E.; Holloway, C.; Suppan, A.

    1987-01-01

    This paper concerns the comparison of horizontal versus vertical maintenance options of internal components (blanket and segment) of fusion reactors NET (Next European Torus) and INTOR Design. The described mechanical options are taken to ensure the handling of internals with the required precision, taking into account the problems raised by the safety and confinement requirements. Handling is obviously performed remotely. The option comparisons are performed according to the criteria of feasibility, building size, duration of maintenance operations, safety, flexibility, availability and cost. The first conclusions point on that the vertical handling option offers advantages, as regards the ease of handling and confinement possibilities. From the building size point of view, the two solutions are almost equivalent, while other criteria do not provide a basis for choice. It is emphasized that the confinement option C.T.U. (Containment Transfer Unit) or T.I.C. (Tight Intermediate Confinement) should be the major factor in determining the best options. In additions, a cost comparative analysis emphasizes the best cost/benefit ratio for the different options studied

  20. The Vertical Profile of Ocean Mixing

    Science.gov (United States)

    Ferrari, R. M.; Nikurashin, M.; McDougall, T. J.; Mashayek, A.

    2014-12-01

    The upwelling of bottom waters through density surfaces in the deep ocean is not possible unless the sloping nature of the sea floor is taken into account. The bottom--intensified mixing arising from interaction of internal tides and geostrophic motions with bottom topography implies that mixing is a decreasing function of height in the deep ocean. This would further imply that the diapycnal motion in the deep ocean is downward, not upwards as is required by continuity. This conundrum regarding ocean mixing and upwelling in the deep ocean will be resolved by appealing to the fact that the ocean does not have vertical side walls. Implications of the conundrum for the representation of ocean mixing in climate models will be discussed.

  1. Hybrid Vertical-Cavity Laser

    DEFF Research Database (Denmark)

    2010-01-01

    The present invention provides a light source (2) for light circuits on a silicon platform (3). A vertical laser cavity is formed by a gain region (101) arranged between a top mirror (4) and a bottom grating-mirror (12) in a grating region (11) in a silicon layer (10) on a substrate. A waveguide...... (18, 19) for receiving light from the grating region (11) is formed within or to be connected to the grating region, and functions as an 5 output coupler for the VCL. Thereby, vertical lasing modes (16) are coupled to lateral in-plane modes (17, 20) of the in-plane waveguide formed in the silicon...

  2. 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

  3. The Responsibilities of Accountants

    OpenAIRE

    Ronald F Duska

    2005-01-01

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

  4. 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

  5. The image of accountants

    DEFF Research Database (Denmark)

    Baldvinsdottir, Gudrun; Burns, John; Nørreklit, Hanne

    2009-01-01

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

  6. Cost accounting at GKSS

    International Nuclear Information System (INIS)

    Hinz, R.

    1979-01-01

    The GKSS has a cost accounting system comprising cost type, cost centre and cost unit accounting which permits of a comprehensive and detailed supervision of the accural of costs and use of funds, makes price setting for outside orders possible and provides the necessary data for decision-making and planning. It fulfills the requirement for an ordered accounting system; it is therefore guaranteed that there exists between financial accounts department and cost accounting a proper demarcation and transition, that costs are accounted fully only on the basis of vouchers and only once, evaluation and distribution are unified and the principle of causation is observed. Two employees are engaged in costs and services accounting. Although we strive to effect adaptations as swiftly as possible, and constantly to adapt refinements and supplementary processes for the improvement of the system, this can only occur within the scope of, and with the exactitude necessary for the required information. (author)

  7. PARADIGM OF ACCOUNTING CHANGE

    Directory of Open Access Journals (Sweden)

    Constanta Iacob

    2016-12-01

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

  8. 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.

  9. Vertical reactor coolant pump instabilities

    International Nuclear Information System (INIS)

    Jones, R.M.

    1985-01-01

    The investigation conducted at the Tennessee Valley Authority's Sequoyah Nuclear Power Plant to determine and correct increasing vibrations in the vertical reactor coolant pumps is described. Diagnostic procedures to determine the vibration causes and evaluate the corractive measures taken are also described

  10. Accounting organizing development tendencies

    Directory of Open Access Journals (Sweden)

    G.I. Lyakhovich

    2017-12-01

    Full Text Available The development of accounting takes place under the influence of many factors. The study pays special attention to the impact of technological determinants on the process of organizing accountin. The carried-out analysis of scientists’ works allowed to determine the principal tendencies in the development of accounting organizing; these tendencies were expanded taking into account the development of technologies and innovations. It was found out the particular element, which undergo changes in the organization of accounting and the factors that prevent their further development for every tendency (the use of cloud technologies; a wide use of expert systems; a social media strategy in accounting; mobility among accounting personnel; outsourcing of accounting services, Internet things. The paper substantiates the shifts in functional duties of an accountant (the exclusion of data recording and intensification of analytical functions as a result of application of modern information and computer technologies. It was established that the amounts of accountants’ work with primary instruments will be reduced taking into account the possibilities of automatic preparation of such documents. The author substantiates the importance of the good knowledge in the field of information technologies while training accountants.

  11. Accountable Care Organizations and Transaction Cost Economics.

    Science.gov (United States)

    Mick, Stephen S Farnsworth; Shay, Patrick D

    2016-12-01

    Using a Transaction Cost Economics (TCE) approach, this paper explores which organizational forms Accountable Care Organizations (ACOs) may take. A critical question about form is the amount of vertical integration that an ACO may have, a topic central to TCE. We posit that contextual factors outside and inside an ACO will produce variable transaction costs (the non-production costs of care) such that the decision to integrate vertically will derive from a comparison of these external versus internal costs, assuming reasonably rational management abilities. External costs include those arising from environmental uncertainty and complexity, small numbers bargaining, asset specificity, frequency of exchanges, and information "impactedness." Internal costs include those arising from human resource activities including hiring and staffing, training, evaluating (i.e., disciplining, appraising, or promoting), and otherwise administering programs. At the extreme, these different costs may produce either total vertical integration or little to no vertical integration with most ACOs falling in between. This essay demonstrates how TCE can be applied to the ACO organization form issue, explains TCE, considers ACO activity from the TCE perspective, and reflects on research directions that may inform TCE and facilitate ACO development. © The Author(s) 2016.

  12. Emerging accounting trends accounting for leases.

    Science.gov (United States)

    Valletta, Robert; Huggins, Brian

    2010-12-01

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

  13. Goals and Psychological Accounting

    DEFF Research Database (Denmark)

    Koch, Alexander Karl; Nafziger, Julia

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

  14. Accounting for Quality

    DEFF Research Database (Denmark)

    Pflueger, Dane

    2015-01-01

    Background Accounting-that is, standardized measurement, public reporting, performance evaluation and managerial control-is commonly seen to provide the core infrastructure for quality improvement in healthcare. Yet, accounting successfully for quality has been a problematic endeavor, often......, but that it would need to be understood and operationalized in new ways in order to contribute to this end. Proposals for this new way of advancing accounting are discussed. They include the cultivation of overlapping and even conflicting measures of quality, the evaluation of accounting regimes in terms of what...... producing dysfunctional effects. This has raised questions about the appropriate role for accounting in achieving quality improvement. This paper contributes to this debate by contrasting the specific way in which accounting is understood and operationalized for quality improvement in the UK National Health...

  15. Optimal viewing position in vertically and horizontally presented Japanese words.

    Science.gov (United States)

    Kajii, N; Osaka, N

    2000-11-01

    In the present study, the optimal viewing position (OVP) phenomenon in Japanese Hiragana was investigated, with special reference to a comparison between the vertical and the horizontal meridians in the visual field. In the first experiment, word recognition scores were determined while the eyes were fixating predetermined locations in vertically and horizontally displayed words. Similar to what has been reported for Roman scripts, OVP curves, which were asymmetric with respect to the beginning of words, were observed in both conditions. However, this asymmetry was less pronounced for vertically than for horizontally displayed words. In the second experiment, the visibility of individual characters within strings was examined for the vertical and horizontal meridians. As for Roman characters, letter identification scores were better in the right than in the left visual field. However, identification scores did not differ between the upper and the lower sides of fixation along the vertical meridian. The results showed that the model proposed by Nazir, O'Regan, and Jacobs (1991) cannot entirely account for the OVP phenomenon. A model in which visual and lexical factors are combined is proposed instead.

  16. 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 ...

  17. Accounting for carbon

    OpenAIRE

    Lovell, Heather; Sales de Aguiar, Thereza; Bebbington, Jan; Larrinaga-Gonzalez, Carlos; International Emissions Trading Association

    2010-01-01

    ACCA working in partnership with IETA This report reveals how large emitters in the European Emissions Trading Scheme (EU ETS) are accounting for emission allowances. The diversity of emission-allowance accounting practices being used in Europe shows carbon financial accounting to be in its formative stages - rules and practices are still unsettled. With this report, ACCA, in partnership with IETA, is opening up the debate to a wider international audience. Publisher PDF

  18. Millennium Challenge Account

    National Research Council Canada - National Science Library

    Tarnoff, Curt

    2008-01-01

    .... foreign aid initiative. The Millennium Challenge Account (MCA) provides assistance through a competitive selection process to developing nations that are pursing political and economic reforms in three areas...

  19. Coexistence of Strategic Vertical Separation and Integration

    DEFF Research Database (Denmark)

    Jansen, Jos

    2003-01-01

    This paper gives conditions under which vertical separation is chosen by some upstream firms, while vertical integration is chosen by others in the equilibrium of a symmetric model. A vertically separating firm trades off fixed contracting costs against the strategic benefit of writing a (two......-part tariff, exclusive dealing) contract with its retailer. Coexistence emerges when more than two vertical Cournot oligopolists supply close substitutes. When vertical integration and separation coexist, welfare could be improved by reducing the number of vertically separating firms. The scope...

  20. Numerical simulation of plasma vertical position stabilization in ITER

    International Nuclear Information System (INIS)

    Astapkovich, A.M.; Sadakov, S.N.

    1992-01-01

    The paper deals with numerical simulation of plasma vertical position stabilization in ITER. The calculations are performed using EDDY C-2 code by the method of direct numerical simulation of transient electromagnetic processes taking into account the evolution of plasma position, cross-section shape and full plasma current. When simulating free vertical plasma drift in ITER with twin passive stabilization loops, it was shown that account of the effects of cross-section deformation and plasma current alternations results in almost two fold degradation of passive stabilization parameters as compared to the calculations for 'rigid displacement' model. In terms of methodology, the account of the effects of cross section deformation and plasma current alternations requires clarification of the definitions for reverse increment of vertical instability and for stability margin coefficient. The simulation of plasma pinch return to equilibrium position after the closure of control coils allows to assess the required parameters of active control system and demonstrate the effect of screen current reverse in twin loops. The obtained results were used to develop the ITER conceptual design and affected the choice of the concept of twin passive loops and new positron of control coils as the basis approaches. 11 refs.; 12 figs.; 1 tab

  1. Cash Advance Accounting: Accounting Regulations and Practices

    OpenAIRE

    Aristita Rotila

    2012-01-01

    It is known the fact that often the entities offer to staff or third parties certain amounts of money, in order to make payments for the entities, such sums being registered differently in the accounting as cash advances. In the case in which the advances are offered in a foreign currency, there is the problem of the exchange rate used when justifying the advance, for the conversion in lei of payments that were carried out. In this article we wanted to signal the effect that the exchange rate...

  2. Accounting as an Engine

    DEFF Research Database (Denmark)

    Revellino, Silvana; Mouritsen, Jan

    2015-01-01

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

  3. Accounting Faculty Internships

    Directory of Open Access Journals (Sweden)

    Jill Christopher

    2013-06-01

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

  4. Computerizing the Accounting Curriculum.

    Science.gov (United States)

    Nash, John F.; England, Thomas G.

    1986-01-01

    Discusses the use of computers in college accounting courses. Argues that the success of new efforts in using computers in teaching accounting is dependent upon increasing instructors' computer skills, and choosing appropriate hardware and software, including commercially available business software packages. (TW)

  5. 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...

  6. Basis of accountability system

    International Nuclear Information System (INIS)

    Anon.

    1981-01-01

    The first part of this presentation describes in an introductory manner the accountability design approach which is used for the Model Plant in order to meet US safeguards requirements. The general requirements for the US national system are first presented. Next, the approach taken to meet each general requirement is described. The general concepts and principles of the accountability system are introduced. The second part of this presentation describes some basic concepts and techniques used in the model plant accounting system and relates them to US safeguards requirements. The specifics and mechanics of the model plant accounting system are presented in the third part. The purpose of this session is to enable participants to: (1) understand how the accounting system is designed to meet safeguards criteria for both IAEA and State Systems; (2) understand the principles of materials accounting used to account for element and isotope in the model plant; (3) understand how the computer-based accounting system operates to meet the above objectives

  7. 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 ...

  8. Towards ecosystem accounting

    NARCIS (Netherlands)

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

    2015-01-01

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

  9. Accountability: Brand L.

    Science.gov (United States)

    Lessinger, Leon M.

    Effective accountability always involves four essential elements: Knowledge of what is required, knowledge of who is responsible to whom, knowledge of how to be successful, and knowledge of the consequences of not being successful. The movement in education now called accountability has added the additional requirement that educators stipulate the…

  10. Internet accounting dictionaries

    DEFF Research Database (Denmark)

    Nielsen, Sandro; Mourier, Lise

    2005-01-01

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

  11. 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 & ...

  12. Deterrents to Accountability.

    Science.gov (United States)

    Hencley, Stephen P.

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

  13. Public Accountancy Handbook.

    Science.gov (United States)

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

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

  14. PLATO IV Accountancy Index.

    Science.gov (United States)

    Pondy, Dorothy, Comp.

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

  15. Vertical and lateral heterogeneous integration

    Science.gov (United States)

    Geske, Jon; Okuno, Yae L.; Bowers, John E.; Jayaraman, Vijay

    2001-09-01

    A technique for achieving large-scale monolithic integration of lattice-mismatched materials in the vertical direction and the lateral integration of dissimilar lattice-matched structures has been developed. The technique uses a single nonplanar direct-wafer-bond step to transform vertically integrated epitaxial structures into lateral epitaxial variation across the surface of a wafer. Nonplanar wafer bonding is demonstrated by integrating four different unstrained multi-quantum-well active regions lattice matched to InP on a GaAs wafer surface. Microscopy is used to verify the quality of the bonded interface, and photoluminescence is used to verify that the bonding process does not degrade the optical quality of the laterally integrated wells. The authors propose this technique as a means to achieve greater levels of wafer-scale integration in optical, electrical, and micromechanical devices.

  16. Kinematic Fitting of Detached Vertices

    Energy Technology Data Exchange (ETDEWEB)

    Mattione, Paul [Rice Univ., Houston, TX (United States)

    2007-05-01

    The eg3 experiment at the Jefferson Lab CLAS detector aims to determine the existence of the $\\Xi_{5}$ pentaquarks and investigate the excited $\\Xi$ states. Specifically, the exotic $\\Xi_{5}^{--}$ pentaquark will be sought by first reconstructing the $\\Xi^{-}$ particle through its weak decays, $\\Xi^{-}\\to\\pi^{-}\\Lambda$ and $\\Lambda\\to\\pi^{-}$. A kinematic fitting routine was developed to reconstruct the detached vertices of these decays, where confidence level cuts on the fits are used to remove background events. Prior to fitting these decays, the exclusive reaction $\\gamma D\\rightarrow pp\\pi^{-}$ was studied in order to correct the track measurements and covariance matrices of the charged particles. The $\\Lambda\\rightarrow p\\pi^{-}$ and $\\Xi^{-}\\to\\pi^{-}\\Lambda$ decays were then investigated to demonstrate that the kinematic fitting routine reconstructs the decaying particles and their detached vertices correctly.

  17. Interference Lithography for Vertical Photovoltaics

    Science.gov (United States)

    Balls, Amy; Pei, Lei; Kvavle, Joshua; Sieler, Andrew; Schultz, Stephen; Linford, Matthew; Vanfleet, Richard; Davis, Robert

    2009-10-01

    We are exploring low cost approaches for fabricating three dimensional nanoscale structures. These vertical structures could significantly improve the efficiency of devices made from low cost photovoltaic materials. The nanoscale vertical structure provides a way to increase optical absorption in thin photovoltaic films without increasing the electronic carrier separation distance. The target structure is a high temperature transparent template with a dense array of holes on a 400 - 600 nm pitch fabricated by a combination of interference lithography and nanoembossing. First a master was fabricated using ultraviolet light interference lithography and the pattern was transferred into a silicon wafer master by silicon reactive ion etching. Embossing studies were performed with the master on several high temperature polymers.

  18. Vertically Integrated Circuits at Fermilab

    International Nuclear Information System (INIS)

    Deptuch, Grzegorz; Demarteau, Marcel; Hoff, James; Lipton, Ronald; Shenai, Alpana; Trimpl, Marcel; Yarema, Raymond; Zimmerman, Tom

    2009-01-01

    The exploration of the vertically integrated circuits, also commonly known as 3D-IC technology, for applications in radiation detection started at Fermilab in 2006. This paper examines the opportunities that vertical integration offers by looking at various 3D designs that have been completed by Fermilab. The emphasis is on opportunities that are presented by through silicon vias (TSV), wafer and circuit thinning and finally fusion bonding techniques to replace conventional bump bonding. Early work by Fermilab has led to an international consortium for the development of 3D-IC circuits for High Energy Physics. The consortium has submitted over 25 different designs for the Fermilab organized MPW run organized for the first time.

  19. Vertical Launch System Loadout Planner

    Science.gov (United States)

    2015-03-01

    United States Navy USS United States’ Ship VBA Visual Basic for Applications VLP VLS Loadout Planner VLS Vertical Launch System...with 32 gigabytes of random access memory and eight processors, General Algebraic Modeling System (GAMS) CPLEX version 24 (GAMS, 2015) solves this...problem in ten minutes to an integer tolerance of 10%. The GAMS interpreter and CPLEX solver require 75 Megabytes of random access memory for this

  20. NASA-Ames vertical gun

    Science.gov (United States)

    Schultz, P. H.

    1984-01-01

    A national facility, the NASA-Ames vertical gun range (AVGR) has an excellent reputation for revealing fundamental aspects of impact cratering that provide important constraints for planetary processes. The current logistics in accessing the AVGR, some of the past and ongoing experimental programs and their relevance, and the future role of this facility in planetary studies are reviewed. Publications resulting from experiments with the gun (1979 to 1984) are listed as well as the researchers and subjects studied.

  1. Strategic Inventories in Vertical Contracts

    OpenAIRE

    Krishnan Anand; Ravi Anupindi; Yehuda Bassok

    2008-01-01

    Classical reasons for carrying inventory include fixed (nonlinear) production or procurement costs, lead times, nonstationary or uncertain supply/demand, and capacity constraints. The last decade has seen active research in supply chain coordination focusing on the role of incentive contracts to achieve first-best levels of inventory. An extensive literature in industrial organization that studies incentives for vertical controls largely ignores the effect of inventories. Does the ability to ...

  2. Accounting and strategising

    DEFF Research Database (Denmark)

    Jørgensen, Brian; Messner, Martin

    2010-01-01

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

  3. Particularities of farm accounting

    Directory of Open Access Journals (Sweden)

    Lapteș, R.

    2012-01-01

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

  4. Central Accountability System (CLAS)

    International Nuclear Information System (INIS)

    Hairston, L.A.

    1991-01-01

    The Central Accountability System (CLAS) is a high level accountability system that consolidates data from the site's 39 material balance areas (MBA) for reporting to Westinghouse Savannah River Company (WSRC) management, Department of Energy (DOE) and the Nuclear Materials Management and Safeguards System (NMMSS) in Oak Ridge, TN. Development of the system began in 1989 and became operational in April, 1991. The CLAS system enhances data accuracy and accountability records, resulting in increased productivity and time and cost savings. This paper reports that the system is in compliance with DOE Orders and meets NMMSS reporting requirements. WSRC management is provided with the overall status of the site's nuclear material inventory. CLAS gives WSRC a leading edge in accounting technology and enhances good accounting practices

  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. When accounting was economics

    Directory of Open Access Journals (Sweden)

    Mieczysław Dobija

    2015-04-01

    Full Text Available The presented considerations and reflections aim to search for the beginning of accounting in terms of both ideas and procedures that make up a system that is operative in practice. The thesis that the economic calculus and procedures forming an accounting system have existed since the beginnings of civilization seems to be sufficiently justified. It should, however, be recognized that there was an initial activation period of civilization processes. Research has led to the conclusion that it was accounting for labor, not capital, that served communities from their beginnings. However, on the basis of theory, labor and capital are two related categories and both lead to double-entry, which is a characteristic feature of accounting. In the days before the creation of writing, tokens were used for thousands of years for recording and accounting purposes, being a useful tool in maintaining balance in the socio-economic system. The development of city-states and the emergence of writing techniques have improved the system by replacing token records on clay tablets. The dominance of labor accounting continued until the eleventh century BC, to the dark ages. Contemporary accounting, although geared more to the measurement of capital and its changes in the economic processes, still continues to operate according to the old paradigm and is focused on inputs in their historical cost perspective.

  7. Methodology of sustainability accounting

    Directory of Open Access Journals (Sweden)

    O.H. Sokil

    2017-03-01

    Full Text Available Modern challenges of the theory and methodology of accounting are realized through the formation and implementation of new concepts, the purpose of which is to meet the needs of users in standard and unique information. The development of a methodology for sustainability accounting is a key aspect of the management of an economic entity. The purpose of the article is to form the methodological bases of accounting for sustainable development and determine its goals, objectives, object, subject, methods, functions and key aspects. The author analyzes the theoretical bases of the definition and considers the components of the traditional accounting methodology. Generalized structural diagram of the methodology for accounting for sustainable development is offered in the article. The complex of methods and principles of sustainable development accounting for systematized and non-standard provisions has been systematized. The new system of theoretical and methodological provisions of accounting for sustainable development is justified in the context of determining its purpose, objective, subject, object, methods, functions and key aspects.

  8. [Vertical fractures: apropos of 2 clinical cases].

    Science.gov (United States)

    Félix Mañes Ferrer, J; Micò Muñoz, P; Sánchez Cortés, J L; Paricio Martín, J J; Miñana Laliga, R

    1991-01-01

    The aim of the study is to present a clinical review of the vertical root fractures. Two clinical cases are presented to demonstrates the criteria for obtaining a correct diagnosis of vertical root fractures.

  9. Vertical melting of a stack of membranes

    Science.gov (United States)

    Borelli, M. E. S.; Kleinert, H.; Schakel, A. M. J.

    2001-02-01

    A stack of tensionless membranes with nonlinear curvature energy and vertical harmonic interaction is studied. At low temperatures, the system forms a lamellar phase. At a critical temperature, the stack disorders vertically in a melting-like transition.

  10. VERTICAL ACTIVITY ESTIMATION USING 2D RADAR

    African Journals Online (AJOL)

    hennie

    estimates on aircraft vertical behaviour from a single 2D radar track. ... Fortunately, the problem of detecting relative vertical motion using a single 2D ..... awareness tools in scenarios where aerial activity sensing is typically limited to 2D.

  11. Accounting for productivity

    DEFF Research Database (Denmark)

    Aiyar, Shekhar; Dalgaard, Carl-Johan Lars

    2009-01-01

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

  12. Integrated material accountancy system

    International Nuclear Information System (INIS)

    Calabozo, M.; Buiza, A.

    1991-01-01

    In this paper we present the system that we are actually using for Nuclear Material Accounting and Manufacturing Management in our UO 2 Fuel Fabrication Plant located at Juzbado, Salamanca, Spain. The system is based mainly on a real time data base which gather data for all the operations performed in our factory from UO 2 powder reception to fuel assemblies shipment to the customers. The accountancy is just an important part of the whole integrated system covering all the aspects related to manufacturing: planning, traceability, Q.C. analysis, production control and accounting data

  13. Management and cost accounting

    CERN Document Server

    Drury, Colin

    1992-01-01

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

  14. Environmental accounting and statistics

    International Nuclear Information System (INIS)

    Bartelmus, P.L.P.

    1992-01-01

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

  15. Beyond safety accountability

    CERN Document Server

    Geller, E Scott

    2001-01-01

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

  16. Vertical structures in vibrated wormlike micellar solutions

    Science.gov (United States)

    Epstein, Tamir; Deegan, Robert

    2008-11-01

    Vertically vibrated shear thickening particulate suspensions can support a free-standing interfaces oriented parallel to gravity. We find that shear thickening worm-like micellar solutions also support such vertical interfaces. Above a threshold in acceleration, the solution spontaneously accumulates into a labyrinthine pattern characterized by a well-defined vertical edge. The formation of vertical structures is of interest because they are unique to shear-thickening fluids, and they indicate the existence of an unknown stress bearing mechanism.

  17. Vertical sounding balloons for stratospheric photochemistry

    Science.gov (United States)

    Pommereau, J. P.

    The use of vertical sounding balloons for stratospheric photochemistry studies is illustrated by the use of a vertical piloted gas balloon for the search of NO2 diurnal variations. It is shown that the use of montgolfieres (hot air balloons) can enhance the vertical sounding technique. Particular attention is given to a sun-heated montgolfiere and to the more sophisticated infrared montgolfiere that is able to perform three to four vertical excursions per day and to remain aloft for weeks or months.

  18. Determinations of vertical stroke V{sub cb} vertical stroke and vertical stroke V{sub ub} vertical stroke from baryonic Λ{sub b} decays

    Energy Technology Data Exchange (ETDEWEB)

    Hsiao, Y.K. [Shanxi Normal University, School of Physics and Information Engineering, Linfen (China); National Tsing Hua University, Department of Physics, Hsinchu (China); Geng, C.Q. [Shanxi Normal University, School of Physics and Information Engineering, Linfen (China); National Tsing Hua University, Department of Physics, Hsinchu (China); Hunan Normal University, Synergetic Innovation Center for Quantum Effects and Applications (SICQEA), Changsha (China)

    2017-10-15

    We present the first attempt to extract vertical stroke V{sub cb} vertical stroke from the Λ{sub b} → Λ{sub c}{sup +}l anti ν{sub l} decay without relying on vertical stroke V{sub ub} vertical stroke inputs from the B meson decays. Meanwhile, the hadronic Λ{sub b} → Λ{sub c}M{sub (c)} decays with M = (π{sup -},K{sup -}) and M{sub c} =(D{sup -},D{sup -}{sub s}) measured with high precisions are involved in the extraction. Explicitly, we find that vertical stroke V{sub cb} vertical stroke =(44.6 ± 3.2) x 10{sup -3}, agreeing with the value of (42.11 ± 0.74) x 10{sup -3} from the inclusive B → X{sub c}l anti ν{sub l} decays. Furthermore, based on the most recent ratio of vertical stroke V{sub ub} vertical stroke / vertical stroke V{sub cb} vertical stroke from the exclusive modes, we obtain vertical stroke V{sub ub} vertical stroke = (4.3 ± 0.4) x 10{sup -3}, which is close to the value of (4.49 ± 0.24) x 10{sup -3} from the inclusive B → X{sub u}l anti ν{sub l} decays. We conclude that our determinations of vertical stroke V{sub cb} vertical stroke and vertical stroke V{sub ub} vertical stroke favor the corresponding inclusive extractions in the B decays. (orig.)

  19. Basic Financial Accounting

    DEFF Research Database (Denmark)

    Wiborg, Karsten

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

  20. Individuals Account Review

    National Research Council Canada - National Science Library

    Scott, Donald

    2004-01-01

    .... This report was commissioned by Navy Personnel Command (NPC) to: (1) review and analyze the IA to determine if current accounting methods accurately capture the number of personnel included in the IA; (2...

  1. Nuclear material accounting handbook

    International Nuclear Information System (INIS)

    2008-01-01

    The handbook documents existing best practices and methods used to account for nuclear material and to prepare the required nuclear material accounting reports for submission to the IAEA. It provides a description of the processes and steps necessary for the establishment, implementation and maintenance of nuclear material accounting and control at the material balance area, facility and State levels, and defines the relevant terms. This handbook serves the needs of State personnel at various levels, including State authorities, facility operators and participants in training programmes. It can assist in developing and maintaining accounting systems which will support a State's ability to account for its nuclear material such that the IAEA can verify State declarations, and at the same time support the State's ability to ensure its nuclear security. In addition, the handbook is useful for IAEA staff, who is closely involved with nuclear material accounting. The handbook includes the steps and procedures a State needs to set up and maintain to provide assurance that it can account for its nuclear material and submit the prescribed nuclear material accounting reports defined in Section 1 and described in Sections 3 and 4 in terms of the relevant agreement(s), thereby enabling the IAEA to discharge its verification function as defined in Section 1 and described in Sections 3 and 4. The contents of the handbook are based on the model safeguards agreement and, where applicable, there will also be reference to the model additional protocol. As a State using The handbook consists of five sections. In Section 1, definitions or descriptions of terms used are provided in relation to where the IAEA applies safeguards or, for that matter, accounting for and control of nuclear material in a State. The IAEA's approach in applying safeguards in a State is also defined and briefly described, with special emphasis on verification. In Section 2, the obligations of the State

  2. Whole of Government Accounts

    DEFF Research Database (Denmark)

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

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

  3. Valuation and creative accounting

    Directory of Open Access Journals (Sweden)

    Maria Madalina VOINEA

    2014-06-01

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

  4. PLACING ACCOUNTING AMONG SCIENCES

    Directory of Open Access Journals (Sweden)

    Mihai Deju

    2013-12-01

    Full Text Available Framing accounting as a science has been carried out in close connection with the development of knowledge in this field and with the meaning given to this concept of “science”. Recognizing accounting as scientific field by specialists is due to the fact that it features a combination of accounting theory and methods for the development and application of these theories. Accounting is a scientific discipline in the social sciences because: it is a creation of the human being in response to practical needs; it reflects phenomena, activities and social facts; it addresses various groups of users (managers, bankers, shareholders, employees, tax bodies, etc. which are an integral part of society; it offers information necessary to decision-making, most of the times with impact on the behaviour of individuals; it is influenced by the economic, social, legal and political environment, that is by social phenomena.

  5. Species accounts. Chapter 4

    Science.gov (United States)

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

    2007-01-01

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

  6. Automated Analysis of Accountability

    DEFF Research Database (Denmark)

    Bruni, Alessandro; Giustolisi, Rosario; Schürmann, Carsten

    2017-01-01

    that the system can detect the misbehaving parties who caused that failure. Accountability is an intuitively stronger property than verifiability as the latter only rests on the possibility of detecting the failure of a goal. A plethora of accountability and verifiability definitions have been proposed...... in the literature. Those definitions are either very specific to the protocols in question, hence not applicable in other scenarios, or too general and widely applicable but requiring complicated and hard to follow manual proofs. In this paper, we advance formal definitions of verifiability and accountability...... that are amenable to automated verification. Our definitions are general enough to be applied to different classes of protocols and different automated security verification tools. Furthermore, we point out formally the relation between verifiability and accountability. We validate our definitions...

  7. Management accounting for hospitals

    African Journals Online (AJOL)

    information for further analysis within the medical fraternity, often predominantly for ... account for the various aspects from a financial perspective. The divide between ... decision-making, which enhances health care delivery. To succeed, the ...

  8. Metal Oxide Vertical Graphene Hybrid Supercapacitors

    Science.gov (United States)

    Meyyappan, Meyya (Inventor)

    2018-01-01

    A metal oxide vertical graphene hybrid supercapacitor is provided. The supercapacitor includes a pair of collectors facing each other, and vertical graphene electrode material grown directly on each of the pair of collectors without catalyst or binders. A separator may separate the vertical graphene electrode materials.

  9. Nanotechnology and accounting issues

    OpenAIRE

    Abedalqader Rababah

    2017-01-01

    Nanotechnology is a new advanced technology used in the industry. This study conducted an investigation on the literature and highlighted the accounting issues which related to the implement of nanotechnology, especially the change of cost structure and expected solutions for the increasing of indirect costs which need more accurate allocation to the unit of products. Also, this study investigated on the future expected accounting risks for using nanotechnology. Finally, this study will open ...

  10. The marketization of accountancy

    OpenAIRE

    Picard, Claire-France

    2015-01-01

    The 1980s were marked by the introduction of marketing expertise into the accounting field as an influential area of knowledge. Previously disregarded and even formally forbidden by the profession, marketing initiatives became essential for the advancement of an increasingly profit-centered practice. Within just a few years, marketing became an obligatory passage point within accountancy in order to attract and maintain clientele, recruit qualified staff, and retain competent employees. Based...

  11. Accounting for Universities’ Impact

    DEFF Research Database (Denmark)

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

    2015-01-01

    We present an approach that aims to comprehensively account for scientists’ academic engagement and commercialization activities. While previous research has pointed to the economic and social impact of these activities, it has also been hampered by the difficulties of accurately quantifying them....... Our approach complements university administrative records with data retrieved from external sources and surveys to quantify academic consulting, patenting, and academic entrepreneurship. This allows us to accurately account for ‘independent’ activity, i.e., academic engagement and commercialization...

  12. Verification Account Management System (VAMS)

    Data.gov (United States)

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

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

    NARCIS (Netherlands)

    Schillemans, Thomas

    2015-01-01

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

  14. Crystalline beams: The vertical zigzag

    International Nuclear Information System (INIS)

    Haffmans, A.F.; Maletic, D.; Ruggiero, A.G.

    1994-01-01

    This note is the continuation of our comprehensive investigation of Crystalline Beams. After having determined the equations of motion and the conditions for the formation of the simplest configuration, i.e. the string, we study the possibility of storing an intense beam of charged particles in a storage ring where they form a vertical zigzag. We define the equilibrium configuration, and examine the confinement conditions. Subsequently, we derive the transfer matrix for motion through various elements of the storage ring. Finally we investigate the stability conditions for such a beam

  15. Vertices in the abelized picture

    International Nuclear Information System (INIS)

    Embacher, F.

    1990-01-01

    Covariant vertices of open bosonic string theory are transformed to the abelized picture. The way the pure transverse (light-cone gauge) vertex is contained therein is exhibited explicitly. The formalism shows in a quite transparent way that all further content of a covariant vertex is of gauge type. By applying the transverse projection operator in the abelized picture, an algebraic condition whether a set of Neumann coefficients define a vertex for string theory is obtained. A speculation concerning field redefinitions in string field theory is added. (Author) 33 refs

  16. Simulation of VDE under intervention of vertical stability control and vertical electromagnetic force on the ITER vacuum vessel

    International Nuclear Information System (INIS)

    Miyamoto, S.; Sugihara, M.; Shinya, K.; Nakamura, Y.; Toshimitsu, S.; Lukash, V.E.; Khayrutdinov, R.R.; Sugie, T.; Kusama, Y.; Yoshino, R.

    2012-01-01

    Highlights: ► Taking account of intervention of VS control, VDE simulations were carried out. ► Malfunctioning of VS circuit (positive feedback) enhances the vertical force. ► The worst case was explored for vertical force on the ITER vacuum vessel. ► We confirmed the force is still within the design margin even if the worst case. - Abstract: Vertical displacement events (VDEs) and disruptions usually take place under intervention of vertical stability (VS) control and the vertical electromagnetic force induced on vacuum vessels is potentially influenced. This paper presents assessment of the force that arises from the VS control in ITER VDEs using a numerical simulation code DINA. The focus is on a possible malfunctioning of the ex-vessel VS control circuit: radial magnetic field is unintentionally applied to the direction of enhancing the vertical displacement further. Since this type of failure usually causes the largest forces (or halo currents) observed in the present experiments, this situation must be properly accommodated in the design of the ITER vacuum vessel. DINA analysis shows that although the ex-vessel VS control modifies radial field, it does not affect plasma motion and current quench behavior including halo current generation because the vacuum vessel shields the field created by the ex-vessel coils. Nevertheless, the VS control modifies the force on the vessel by directly acting on the eddy current carried by the conducting structures of the vessel. Although the worst case was explored in a range of plasma inductance and pattern of VS control in combination with the in-vessel VS control circuit, the result confirmed that the force is still within the design margin.

  17. Accounting for the environment.

    Science.gov (United States)

    Lutz, E; Munasinghe, M

    1991-03-01

    Environmental awareness in the 1980s has led to efforts to improve the current UN System of National Accounts (SNA) for better measurement of the value of environmental resources when estimating income. National governments, the UN, the International Monetary Fund, and the World Bank are interested in solving this issue. The World Bank relies heavily on national aggregates in income accounts compiled by means of the SNA that was published in 1968 and stressed gross domestic product (GDP). GDP measures mainly market activity, but it takes does not consider the consumption of natural capital, and indirectly inhibits sustained development. The deficiencies of the current method of accounting are inconsistent treatment of manmade and natural capital, the omission of natural resources and their depletion from balance sheets, and pollution cleanup costs from national income. In the calculation of GDP pollution is overlooked, and beneficial environmental inputs are valued at zero. The calculation of environmentally adjusted net domestic product (EDP) and environmentally adjusted net income (ENI) would lower income and growth rate, as the World Resources Institute found with respect to Indonesia for 1971-84. When depreciation for oil, timber, and top soil was included the net domestic product (NDP) was only 4% compared with a 7.1% GDP. The World Bank has advocated environmental accounting since 1983 in SNA revisions. The 1989 revised Blue Book of the SNA takes environment concerns into account. Relevant research is under way in Mexico and Papua New Guinea using the UN Statistical Office framework as a system for environmentally adjusted economic accounts that computes EDP and ENI and integrates environmental data with national accounts while preserving SNA concepts.

  18. Determination of the quark coupling strength vertical bar V-ub vertical bar using baryonic decays

    NARCIS (Netherlands)

    Aaij, R.; Adeva, B.; Adinolfi, M.; Older, A. A.; Ajaltouni, Z.; Akar, S.; Albrecht, J.; Alessio, F.; Alexander, M.; Ali, S.; Alkhazov, G.; Cartelle, P. Alvarez; Alves, A. A.; Amato, S.; Amerio, S.; Amhis, Y.; An, L.; Anderlini, L.; Andreotti, M.; Andrews, J. E.; Appleby, R. B.; Gutierrez, O. Aquines; Archilli, F.; Artamonov, A.; Artuso, M.; Aslanides, E.; Auriemma, G.; Baalouch, M.; Bachmann, S.; Back, J. J.; Badalov, A.; Baesso, C.; Baldini, W.; Barlow, R. J.; Barschel, C.; Barsuk, S.; Barter, W.; Batozskaya, V.; Battista, V.; Beaucourt, L.; Beddow, J.; Bedeschi, F.; Bediaga, I.; Bel, L. J.; Belyaev, I.; Ben-Haim, E.; Bencivenni, G.; Onderwater, C. J. G.; Pellegrino, A.; Tolk, S.

    In the Standard Model of particle physics, the strength of the couplings of the b quark to the u and c quarks, vertical bar V-ub vertical bar and vertical bar V-ub vertical bar, are governed by the coupling of the quarks to the Higgs boson. Using data from the LHCb experiment at the Large Hadron

  19. Vertically stacked nanocellulose tactile sensor.

    Science.gov (United States)

    Jung, Minhyun; Kim, Kyungkwan; Kim, Bumjin; Lee, Kwang-Jae; Kang, Jae-Wook; Jeon, Sanghun

    2017-11-16

    Paper-based electronic devices are attracting considerable attention, because the paper platform has unique attributes such as flexibility and eco-friendliness. Here we report on what is claimed to be the firstly fully integrated vertically-stacked nanocellulose-based tactile sensor, which is capable of simultaneously sensing temperature and pressure. The pressure and temperature sensors are operated using different principles and are stacked vertically, thereby minimizing the interference effect. For the pressure sensor, which utilizes the piezoresistance principle under pressure, the conducting electrode was inkjet printed on the TEMPO-oxidized-nanocellulose patterned with micro-sized pyramids, and the counter electrode was placed on the nanocellulose film. The pressure sensor has a high sensitivity over a wide range (500 Pa-3 kPa) and a high durability of 10 4 loading/unloading cycles. The temperature sensor combines various materials such as poly(3,4-ethylenedioxythiophene)-poly(styrenesulfonate) (PEDOT:PSS), silver nanoparticles (AgNPs) and carbon nanotubes (CNTs) to form a thermocouple on the upper nanocellulose layer. The thermoelectric-based temperature sensors generate a thermoelectric voltage output of 1.7 mV for a temperature difference of 125 K. Our 5 × 5 tactile sensor arrays show a fast response, negligible interference, and durable sensing performance.

  20. Accounting for Universities’ Impact

    DEFF Research Database (Denmark)

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

    2015-01-01

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

  1. Generational Accounting in Iran

    Directory of Open Access Journals (Sweden)

    Mahdi Salehi

    2013-09-01

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

  2. International Business Cycle Accounting

    OpenAIRE

    Keisuke Otsu

    2009-01-01

    In this paper, I extend the business cycle accounting method a la Chari, Kehoe and McGrattan (2007) to a two-country international business cycle model and quantify the effect of the disturbances in relevant markets on the business cycle correlation between Japan and the US over the 1980-2008 period. This paper finds that disturbances in the labor market and production efficiency are important in accounting for the recent increase in the cross-country output correlation. If international fina...

  3. Global Account Management

    DEFF Research Database (Denmark)

    Hollensen, Svend; Wulff, Vlad Stefan

    2012-01-01

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

  4. The vertical oscillations of coupled magnets

    International Nuclear Information System (INIS)

    Li Kewei; Lin Jiahuang; Kang Zi Yang; Liang, Samuel Yee Wei; Juan, Jeremias Wong Say

    2011-01-01

    The International Young Physicists' Tournament (IYPT) is a worldwide, annual competition for high school students. This paper is adapted from the winning solution to Problem 14, Magnetic Spring, as presented in the final round of the 23rd IYPT in Vienna, Austria. Two magnets were arranged on top of each other on a common axis. One was fixed, while the other could move vertically. Various parameters of interest were investigated, including the effective gravitational acceleration, the strength, size, mass and geometry of the magnets, and damping of the oscillations. Despite its simplicity, this setup yielded a number of interesting and unexpected relations. The first stage of the investigation was concerned only with the undamped oscillations of small amplitudes, and the period of small amplitude oscillations was found to be dependent only on the eighth root of important magnet properties such as its strength and mass. The second stage sought to investigate more general oscillations. A numerical model which took into account magnet size, magnet geometry and damping effects was developed to model the general oscillations. Air resistance and friction were found to be significant sources of damping, while eddy currents were negligible.

  5. Vertical barriers with increased sorption capacities

    International Nuclear Information System (INIS)

    Bradl, H.B.

    1997-01-01

    Vertical barriers are commonly used for the containment of contaminated areas. Due to the very small permeability of the barrier material which is usually in the order of magnitude of 10-10 m/s or less the advective contaminant transport can be more or less neglected. Nevertheless, there will always be a diffusive contaminant transport through the barrier which is caused by the concentration gradient. Investigations have been made to increase the sorption capacity of the barrier material by adding substances such as organoclays, zeolites, inorganic oxides and fly ashes. The contaminants taken into account where heavy metals (Pb) and for organic contaminants Toluole and Phenantrene. The paper presents results of model calculations and experiments. As a result, barrier materials can be designed 'tailor-made' depending on the individual contaminant range of each site (e.g. landfills, gasworks etc.). The parameters relevant for construction such as rheological properties, compressive strength and permeability are not affected by the addition of the sorbents

  6. Accounting for Organizational Innovations

    DEFF Research Database (Denmark)

    Waldorff, Susanne Boch

    2013-01-01

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

  7. Accounting for Fetal Origins

    DEFF Research Database (Denmark)

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

    2017-01-01

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

  8. Narrative accounting disclosures

    NARCIS (Netherlands)

    Aerts, Walter; Clubb, C.; Imam, S.

    2015-01-01

    Narrative accounting disclosures are an integral part of the corporate financial reporting package. They are deemed to provide a view of the company “through the eyes of management”. The narratives represent management's construal of corporate events and are largely discretionary. Research in

  9. Account 1983-84

    International Nuclear Information System (INIS)

    1984-01-01

    Account prepared pursuant to section 3 (4) of the Radiological Protection Act 1970 of the receipts and payments of the National Radiological Protection Board for the year ended 31st March 1984; together with the Report of the Comptroller and Auditor General thereon. (In continuation of House of Commons Paper No. 149 of 1983-84). (U.K.)

  10. Professional Capital as Accountability

    Science.gov (United States)

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

    2015-01-01

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

  11. Essays in Financial Accounting

    NARCIS (Netherlands)

    T. Jiao (Tao)

    2009-01-01

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

  12. Social accounting in Albania

    Directory of Open Access Journals (Sweden)

    Gentiana Filipi

    2014-03-01

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

  13. Educational Accounting Procedures.

    Science.gov (United States)

    Tidwell, Sam B.

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

  14. Accounting 202, 302.

    Science.gov (United States)

    Manitoba Dept. of Education, Winnipeg.

    This teaching guide consists of guidelines for conducting two secondary-level introductory accounting courses. Intended for vocational business education students, the courses are designed to introduce financial principles and practices important to personal and business life, to promote development of clerical and bookkeeping skills sufficient…

  15. Accounting for Independent Schools.

    Science.gov (United States)

    Sonenstein, Burton

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

  16. Making Accounting Tutorials Enjoyable

    Science.gov (United States)

    Bargate, Karen

    2018-01-01

    This paper emanates from a case study which focussed on 15 Managerial Accounting and Financial Management (MAFM) students' "enjoyment" of learning MAFM in an 18-week Writing Intensive Tutorial (WIT) programme. Interactive Qualitative Analysis (IQA) was used for the research design and as a data analysis tool. Following IQA protocols…

  17. Decentralisation, managerialism and accountability:

    DEFF Research Database (Denmark)

    Robinson, Sarah

    2015-01-01

    on the people inside an Australian state education administration during the time when the organisation was being restructured. It examines how decentralisation, managerialism and accountability result in the loss of professional expertise. This study contributes to the literature on the neo...

  18. Hungary : Accounting and Auditing

    OpenAIRE

    World Bank

    2004-01-01

    This report provides an assessment of accounting, financial reporting, and auditing requirements and practices within the enterprise and financial sectors in Hungary using 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) as benchmarks. It also draws on ...

  19. Activity Fund Accounting.

    Science.gov (United States)

    Cool, David W.

    1983-01-01

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

  20. The Limits of Accountability.

    Science.gov (United States)

    Bailey, Stephen K.

    This discussion, presented at the Regent's Trustees' Conference, February 1973, reviews the limits of accountability in higher education. Managerial efficiency is suggested to assist in eliminating educational and financial waste. This, however, is the secondary concept emphasized. The primary emphasis indicates the legitimacy of the claims that a…

  1. Consumption growth accounting

    NARCIS (Netherlands)

    Dietzenbacher, Erik; de Groot, Olaf J.; Los, Bart

    The methodology in this paper combines an input-output structural decomposition approach with the supply-side perspective of mainstream growth accounting. In explaining the intertemporal change in consumption per worker, three sets of effects are distinguished. First, contributions due to several

  2. STAR facility tritium accountancy

    International Nuclear Information System (INIS)

    Pawelko, R. J.; Sharpe, J. P.; Denny, B. J.

    2008-01-01

    The Safety and Tritium Applied Research (STAR) facility has been established to provide a laboratory infrastructure for the fusion community to study tritium science associated with the development of safe fusion energy and other technologies. STAR is a radiological facility with an administrative total tritium inventory limit of 1.5 g (14,429 Ci) [1]. Research studies with moderate tritium quantities and various radionuclides are performed in STAR. Successful operation of the STAR facility requires the ability to receive, inventory, store, dispense tritium to experiments, and to dispose of tritiated waste while accurately monitoring the tritium inventory in the facility. This paper describes tritium accountancy in the STAR facility. A primary accountancy instrument is the tritium Storage and Assay System (SAS): a system designed to receive, assay, store, and dispense tritium to experiments. Presented are the methods used to calibrate and operate the SAS. Accountancy processes utilizing the Tritium Cleanup System (TCS), and the Stack Tritium Monitoring System (STMS) are also discussed. Also presented are the equations used to quantify the amount of tritium being received into the facility, transferred to experiments, and removed from the facility. Finally, the STAR tritium accountability database is discussed. (authors)

  3. Capillary holdup between vertical spheres

    Directory of Open Access Journals (Sweden)

    S. Zeinali Heris

    2009-12-01

    Full Text Available The maximum volume of liquid bridge left between two vertically mounted spherical particles has been theoretically determined and experimentally measured. As the gravitational effect has not been neglected in the theoretical model, the liquid interface profile is nonsymmetrical around the X-axis. Symmetry in the interface profile only occurs when either the particle size ratio or the gravitational force becomes zero. In this paper, some equations are derived as a function of the spheres' sizes, gap width, liquid density, surface tension and body force (gravity/centrifugal to estimate the maximum amount of liquid that can be held between the two solid spheres. Then a comparison is made between the result based on these equations and several experimental results.

  4. MATERIAL CONTROL ACCOUNTING INMM

    Energy Technology Data Exchange (ETDEWEB)

    Hasty, T.

    2009-06-14

    Since 1996, the Mining and Chemical Combine (MCC - formerly known as K-26), and the United States Department of Energy (DOE) have been cooperating under the cooperative Nuclear Material Protection, Control and Accounting (MPC&A) Program between the Russian Federation and the U.S. Governments. Since MCC continues to operate a reactor for steam and electricity production for the site and city of Zheleznogorsk which results in production of the weapons grade plutonium, one of the goals of the MPC&A program is to support implementation of an expanded comprehensive nuclear material control and accounting (MC&A) program. To date MCC has completed upgrades identified in the initial gap analysis and documented in the site MC&A Plan and is implementing additional upgrades identified during an update to the gap analysis. The scope of these upgrades includes implementation of MCC organization structure relating to MC&A, establishing material balance area structure for special nuclear materials (SNM) storage and bulk processing areas, and material control functions including SNM portal monitors at target locations. Material accounting function upgrades include enhancements in the conduct of physical inventories, limit of error inventory difference procedure enhancements, implementation of basic computerized accounting system for four SNM storage areas, implementation of measurement equipment for improved accountability reporting, and both new and revised site-level MC&A procedures. This paper will discuss the implementation of MC&A upgrades at MCC based on the requirements established in the comprehensive MC&A plan developed by the Mining and Chemical Combine as part of the MPC&A Program.

  5. 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...

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

    Science.gov (United States)

    Ramachandran Rackliffe, Usha; Ragland, Linda

    2016-01-01

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

  7. Accounting outsourcing and some problems of selected software for accounting

    OpenAIRE

    Turková, Lenka

    2009-01-01

    Diploma thesis on Accounting outsourcing and key problems of selected software for accounting deals with the accounting outsourcing. Work focuses here on the question of the proper selection of an accounting firm and on the conditions of cooperation with it. In this work the reader is also acquainted with some software for accounting and with their advantages and disadvantages.

  8. Evaluation of accountability measurements

    International Nuclear Information System (INIS)

    Cacic, C.G.

    1988-01-01

    The New Brunswick Laboratory (NBL) is programmatically responsible to the U.S. Department of Energy (DOE) Office of Safeguards and Security (OSS) for providing independent review and evaluation of accountability measurement technology in DOE nuclear facilities. This function is addressed in part through the NBL Safegaurds Measurement Evaluation (SME) Program. The SME Program utilizes both on-site review of measurement methods along with material-specific measurement evaluation studies to provide information concerning the adequacy of subject accountability measurements. This paper reviews SME Program activities for the 1986-87 time period, with emphasis on noted improvements in measurement capabilities. Continued evolution of the SME Program to respond to changing safeguards concerns is discussed

  9. Accounting for the Poor

    OpenAIRE

    Robert M. Townsend

    2013-01-01

    Economists and other social scientists have long tried to understand the nature of poverty and how poor people make decisions. For example, T.W. Schultz, a Nobel Laureate, former professor of economics at the University of Chicago, and former president of the American Economic Association, spent his career working in development and agricultural economics. In his 1980 Nobel Prize acceptance speech, Schultz suggests that there is some accounting for the behavior of the poor in agriculture. "Fa...

  10. Account 1988-89

    International Nuclear Information System (INIS)

    1989-01-01

    Account, prepared pursuant to section 3(4) of the Radiological Protection Act 1970, of the National Radiological Protection Board showing the Income and Expenditure for the year ended 31 March 1989 and Balance Sheet as at 31 March 1989; together with the Report of the Comptroller and Auditor General thereon. (In continuation of House of Commons paper No. 619 of 1987-88.) (author)

  11. Managing global accounts.

    Science.gov (United States)

    Yip, George S; Bink, Audrey J M

    2007-09-01

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

  12. Nuclear fuel accounting

    International Nuclear Information System (INIS)

    Aisch, D.E.

    1977-01-01

    After a nuclear power plant has started commercial operation the actual nuclear fuel costs have to be demonstrated in the rate making procedure. For this purpose an accounting system has to be developed which comprises the following features: 1) All costs associated with nuclear fuel shall be correctly recorded; 2) it shall be sufficiently flexible to cover also deviations from proposed core loading patterns; 3) it shall be applicable to different fuel cycle schemes. (orig./RW) [de

  13. Basic Financial Accounting

    DEFF Research Database (Denmark)

    Wiborg, Karsten

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

  14. Account 1988-89

    Energy Technology Data Exchange (ETDEWEB)

    1989-07-07

    Account, prepared pursuant to section 3(4) of the Radiological Protection Act 1970, of the National Radiological Protection Board showing the Income and Expenditure for the year ended 31 March 1989 and Balance Sheet as at 31 March 1989; together with the Report of the Comptroller and Auditor General thereon. (In continuation of House of Commons paper No. 619 of 1987-88.) (author).

  15. Account 1989-90

    Energy Technology Data Exchange (ETDEWEB)

    1990-07-20

    Account, prepared pursuant to section 3(4) of the Radiological Protection Act 1970, of the National Radiological Protection Board showing the Income and Expenditure for the year ended 31 March 1990 and Balance sheet as at 31 March 1990; together with the Report of the Comptroller and Auditor General thereon. (In continuation of House of Commons Paper No. 493 of 1988-89). (author).

  16. Sustainability, accounting and reporting

    CERN Document Server

    Balachandran, Kashi

    2011-01-01

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

  17. Iowa Community Colleges Accounting Manual.

    Science.gov (United States)

    Iowa State Dept. of Education, Des Moines. Div. of Community Colleges and Workforce Preparation.

    This document describes account classifications and definitions for the accounting system of the Iowa community colleges. In view of the objectives of the accounting system, it is necessary to segregate the assets of the community college according to its source and intended use. Additionally, the accounting system should provide for accounting by…

  18. 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.

  19. Design of tracking photovoltaic systems with a single vertical axis

    Energy Technology Data Exchange (ETDEWEB)

    Lorenzo, E. [Ciudad Universitaria, Madrid (Spain). Instituto de Energeia Solar; Perez, M. [Pol Industrial La Nava, Naavarrsa (Spain). Alternativas Energeticas Solares; Ezpeleta, A. [Energia Hidroelectrica Navarra, Pamplona (Spain); Acedo, J. [Ingeteam SA, Pamplona (Spain)

    2002-07-01

    Solar tracking is used in large grid-connected photovoltaic plants to maximise solar radiation collection and, hence, to reduce the cost of delivered electricity. In particular, single vertical axis tracking, also called azimuth tracking, allows for energy gains up to 40%, compared with optimally tilted fully static arrays. This paper examines the theoretical aspects associated with the design of azimuth tracking, taking into account shadowing between different trackers and back-tracking features. Then, the practical design of the trackers installed at the 1.4 MW Tudela PV plant is presented and discussed. Finally, this tracking alternative is compared with the more conventional fully stationary approach. (author)

  20. CHINA ACCOUNTING REVIEW(CAR)

    Institute of Scientific and Technical Information of China (English)

    2007-01-01

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

  1. Vertical and horizontal access configurations

    International Nuclear Information System (INIS)

    Spampinato, P.T.

    1987-01-01

    A number of configuration features and maintenance operations are influenced by the choice of whether a design is based on vertical or horizontal access for replacing reactor components. The features which are impacted most include the first wall/blanket segmentation, the poloidal field coil locations, the toroidal field coil number and size, access port size for in-vessel components, and facilities. Since either configuration can be made to work, the choice between the two is not clear cut because both have certain advantages. It is apparent that there are large cost benefits in the poloidal field coil system for ideal coil locations for high elongation plasmas and marginal savings for the INTOR case. If we assume that a new tokamak design will require a higher plasma elongation, the recommendation is to arrange the poloidal field coils in a cost-effective manner while providing reasonable midplane access for heating interfaces and test modules. If a new design study is not based on a high elongation plasma, it still appears prudent to consider this approach so that in-vessel maintenance can be accomplished without moving very massive structures such as the bulk shield. 10 refs., 29 figs., 3 tabs

  2. The Ames Vertical Gun Range

    Science.gov (United States)

    Karcz, J. S.; Bowling, D.; Cornelison, C.; Parrish, A.; Perez, A.; Raiche, G.; Wiens, J.-P.

    2016-01-01

    The Ames Vertical Gun Range (AVGR) is a national facility for conducting laboratory- scale investigations of high-speed impact processes. It provides a set of light-gas, powder, and compressed gas guns capable of accelerating projectiles to speeds up to 7 km s(exp -1). The AVGR has a unique capability to vary the angle between the projectile-launch and gravity vectors between 0 and 90 deg. The target resides in a large chamber (diameter approximately 2.5 m) that can be held at vacuum or filled with an experiment-specific atmosphere. The chamber provides a number of viewing ports and feed-throughs for data, power, and fluids. Impacts are observed via high-speed digital cameras along with investigation-specific instrumentation, such as spectrometers. Use of the range is available via grant proposals through any Planetary Science Research Program element of the NASA Research Opportunities in Space and Earth Sciences (ROSES) calls. Exploratory experiments (one to two days) are additionally possible in order to develop a new proposal.

  3. Flooding Mechanism in Vertical Flow

    International Nuclear Information System (INIS)

    Ronny-Dwi Agussulistyo; Indarto

    2000-01-01

    This research was carried out to investigate the mechanism of flooding ina vertical liquid-gas counter current flow, along two meter length of thetube. The tube use both circular and square tube, a cross section of squaretube was made the same as a cross section of circular tube with one inchdiameter tube. The liquid enters the tube, passes through a porous wall inletand a groove inlet in a distributor and it flows downwards through a liquidoutlet in a collector. The gas is being introduced at the bottom of the tube,it flows upwards through nozzle in the collector. The results of researchshowed that the flooding occurs earlier in the circular tube than in thesquare tube, either uses a porous wall inlet or a groove inlet. In the squaretube , onset of the flooding occurs at the top of the tube, in front ofliquid injection, it is related to the formation of a film wave, just belowthe liquid feed. Whereas in the circular tube, onset of the flooding occursfrom the bottom of the tube, at the liquid outlet, it is related to theexpand of the film wave. However, in the circular tube with the groove inlet,for the higher liquid flow rate, onset of the flooding from the top, like inthe square tube. (author)

  4. Wind tower with vertical rotors

    Energy Technology Data Exchange (ETDEWEB)

    Dietz, A

    1978-08-03

    The invention concerns a wind tower with vertical rotors. A characteristic is that the useful output of the rotors is increased by the wind pressure, which is guided to the rotors at the central opening and over the whole height of the structure by duct slots in the inner cells. These duct slots start behind the front nose of the inner cell and lead via the transverse axis of the pillar at an angle into the space between the inner cells and the cell body. This measure appreciably increases the useful output of the rotors, as the rotors do not have to provide any displacement work from their output, but receive additional thrust. The wind pressure pressing from inside the rotor and accelerating from the outside produces a better outflow of the wind from the power plant pillar with only small tendency to turbulence, which appreciably improves the effect of the adjustable turbulence smoothers, which are situated below the rotors over the whole height.

  5. Vertical mixing by Langmuir circulations

    International Nuclear Information System (INIS)

    McWilliams, James C.; Sullivan, Peter P.

    2001-01-01

    Wind and surface wave frequently induce Langmuir circulations (LC) in the upper ocean, and the LC contribute to mixing materials down from the surface. In this paper we analyze large-eddy simulation (LES) cases based on surface-wave-averaged, dynamical equations and show that the effect of the LC is a great increase in the vertical mixing efficiency for both material properties and momentum. We provide new confirmation that the previously proposed K-profile parameterization (KPP) model accurately characterizes the turbulent transport in a weakly convective, wind-driven boundary layer with stable interior stratification. We also propose a modest generalization of KPP for the regime of weakly convective Langmuir turbulence. This makes the KPP turbulent flux profiles match those in the LES case with LC present fairly well, especially so for material properties being transported downwards from the ocean surface. However, some open issues remain about how well the present LES and KPP formulations represent Langmuir turbulence, in part because wave-breaking effects are not yet included. (Author)

  6. The Ethics of Creative Accounting

    OpenAIRE

    Amat, Oriol; Blake, John; Dowds, Jack

    2005-01-01

    The term 'creative accounting' can be defined in a number ofways. Initially we will offer this definition: 'a processwhereby accountants use their knowledge of accounting rulesto manipulate the figures reported in the accounts of abusiness'.To investigate the ethical issues raised by creativeaccounting we will:- Explore some definitions of creative accounting.- Consider the various ways in which creative accounting can be undertaken.- Explore the range of reasons for a company's directors to...

  7. Praktik-praktik Creative Accounting

    OpenAIRE

    Fajri, Aminul

    2013-01-01

    There are many consequences in creative accounting. In an economic perspective, creative accounting is influenced by economic framework that aims for self-interset. This can only be done if it does not conflict with Generally Acceptable Accounting Principles (GAAP). Creative accounting is triggered by the pressure that the entities must be in profit to attract investors and resources. But this is more directed at deception or fraud in accounting practices. Is creative accounting is illegal or...

  8. Development of Internalizing Problems from Adolescence to Emerging Adulthood: Accounting for Heterotypic Continuity with Vertical Scaling

    Science.gov (United States)

    Petersen, Isaac T.; Lindhiem, Oliver; LeBeau, Brandon; Bates, John E.; Pettit, Gregory S.; Lansford, Jennifer E.; Dodge, Kenneth A.

    2018-01-01

    Manifestations of internalizing problems, such as specific symptoms of anxiety and depression, can change across development, even if individuals show strong continuity in rank-order levels of internalizing problems. This illustrates the concept of heterotypic continuity, and raises the question of whether common measures might be construct-valid…

  9. Cost accounting in ECN

    International Nuclear Information System (INIS)

    Wout, E.L.; Bever Donker, J.M. van.

    1979-01-01

    A five year planning is made in which the available money is distributed to the expected programmes. This five year plan is used as basis for working plan and budget for the next year. In the working plan all financial means are divided into kinds of costs, cost centres and cost units. Based on this working plan and the relevant budgets the tariffs are calculated per working centre (cost centre). The tariffs are fixed for a whole year. Up till now these tariffs are also basis for the cost unit accounting at the end of the year together with the results of the time registration. The estimated work shop services for the working centres are included in the tariffs. For the allocation of overhead costs ECN uses dynamic keys. Depreciation costs with respect to instruments, investments etc. are determined per working centre according to a computer programme. The cost unit related costs are charged directly to cost unit. This implies that project related in instruments are looked upon as running costs. In the future we will try to refine the present cost accounting system still further in this way that we will look upon a cost centre as a profit centre. Furthermore we will try to analyse the tariff and calculation deviations and under/over occupation deviations afterwards (post calculation). The information provided to the management knows a hierachic construction: project information to projectleader, programme (compound projects) information to programme coordinator, cost centre summary to department heads, attention area (compound programme) information to programme coordinator and managing director, ECN research (compound attention areas) information to general management, information re kind of costs to relevant persons, f.e. surveys of expenditure for part time personnel to personnel bureau. The information is provided by the department of Finance and Administrative Organisation. The entire scope of cost accounting is the responsibility of the head of the department

  10. Accountability report - fiscal year 1997

    International Nuclear Information System (INIS)

    1998-01-01

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

  11. ENVIRONMENTAL FINANCIAL ACCOUNTING

    Directory of Open Access Journals (Sweden)

    Oana MIHAI

    2006-01-01

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

  12. Historical Reflections on Accountability

    Directory of Open Access Journals (Sweden)

    Richard Ohmann

    2014-10-01

    Full Text Available Imagine that almost all academics think of ourselves as responsible to others, and, if pressed, might allow substitution of "accountable." Responsibility to our employers is contractual, and the professional ethos urges responsibility to students (our clients, to colleagues, and to vague but strong principles of intellectual conduct that obtain in our disciplines. The professional idea calls for responsibility to society as well: we earn our privileges not just by guarding and augmenting our special bodies of knowledge, but by undertaking to put those knowledges to work for the good of all.

  13. Total quality accounting

    Directory of Open Access Journals (Sweden)

    Andrijašević Maja

    2008-01-01

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

  14. Automated nuclear materials accounting

    International Nuclear Information System (INIS)

    Pacak, P.; Moravec, J.

    1982-01-01

    An automated state system of accounting for nuclear materials data was established in Czechoslovakia in 1979. A file was compiled of 12 programs in the PL/1 language. The file is divided into four groups according to logical associations, namely programs for data input and checking, programs for handling the basic data file, programs for report outputs in the form of worksheets and magnetic tape records, and programs for book inventory listing, document inventory handling and materials balance listing. A similar automated system of nuclear fuel inventory for a light water reactor was introduced for internal purposes in the Institute of Nuclear Research (UJV). (H.S.)

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

    Science.gov (United States)

    Machera, Robert P.; Machera, Precious C.

    2017-01-01

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

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

    Science.gov (United States)

    Ramaswamy, Vinita

    2007-01-01

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

  17. The green building envelope : Vertical greening

    NARCIS (Netherlands)

    Ottelé, M.

    2011-01-01

    Planting on roofs and façades is one of the most innovative and fastest developing fields of green technologies with respect to the built environment and horticulture. This thesis is focused on vertical greening of structures and to the multi-scale benefits of vegetation. Vertical green can improve

  18. Safety Aspects for Vertical Wall Breakwaters

    DEFF Research Database (Denmark)

    Sørensen, John Dalsgaard; Burcharth, H. F.; Christiani, E.

    1996-01-01

    In this appendix some safety aspects in relation to vertical wall breakwaters are discussed. Breakwater structures such as vertical wall breakwaters are used under quite different conditions. The expected lifetime can be from 5 years (interim structure) to 100 years (permanent structure) and the ...

  19. Updated Vertical Extent of Collision Damage

    DEFF Research Database (Denmark)

    Tagg, R.; Bartzis, P.; Papanikolaou, P.

    2002-01-01

    The probabilistic distribution of the vertical extent of collision damage is an important and somewhat controversial component of the proposed IMO harmonized damage stability regulations for cargo and passenger ships. The only pre-existing vertical distribution, currently used in the international...

  20. Plasmon Modes of Vertically Aligned Superlattices

    DEFF Research Database (Denmark)

    Filonenko, Konstantin; Duggen, Lars; Willatzen, Morten

    2017-01-01

    By using the Finite Element Method we visualize the modes of vertically aligned superlattice composed of gold and dielectric nanocylinders and investigate the emitter-plasmon interaction in approximation of weak coupling. We find that truncated vertically aligned superlattice can function...

  1. The strategic value of partial vertical integration

    OpenAIRE

    Fiocco, Raffaele

    2014-01-01

    We investigate the strategic incentives for partial vertical integration, namely, partial ownership agreements between manufacturers and retailers, when retailers privately know their costs and engage in differentiated good price competition. The partial misalignment between the profit objectives within a partially integrated manufacturer-retailer hierarchy entails a higher retail price than under full integration. This `information vertical effect' translates into an opposite ...

  2. Vertical integration increases opportunities for patient flow.

    Science.gov (United States)

    Radoccia, R A; Benvenuto, J A; Blancett, L

    1991-08-01

    New sources of patients will become more and more important in the next decade as hospitals continue to feel the squeeze of a competitive marketplace. Vertical integration, a distribution tool used in other industries, will be a significant tool for health care administrators. In the following article, the authors explain the vertical integration model that shows promise for other institutions.

  3. Vertical integration from the large Hilbert space

    Science.gov (United States)

    Erler, Theodore; Konopka, Sebastian

    2017-12-01

    We develop an alternative description of the procedure of vertical integration based on the observation that amplitudes can be written in BRST exact form in the large Hilbert space. We relate this approach to the description of vertical integration given by Sen and Witten.

  4. Vertical Integration, Monopoly, and the First Amendment.

    Science.gov (United States)

    Brennan, Timothy J.

    This paper addresses the relationship between the First Amendment, monopoly of transmission media, and vertical integration of transmission and content provision. A survey of some of the incentives a profit-maximizing transmission monopolist may have with respect to content is followed by a discussion of how vertical integration affects those…

  5. Moving vertices to make drawings plane

    NARCIS (Netherlands)

    Goaoc, X.; Kratochvil, J.; Okamoto, Y.; Shin, C.S.; Wolff, A.; Hong, S.K.; Nishizeki, T.; Quan, W.

    2008-01-01

    In John Tantalo’s on-line game Planarity the player is given a non-plane straight-line drawing of a planar graph. The aim is to make the drawing plane as quickly as possible by moving vertices. In this paper we investigate the related problem MinMovedVertices which asks for the minimum number of

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

    Directory of Open Access Journals (Sweden)

    Ivana Zubac

    2012-01-01

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

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

    DEFF Research Database (Denmark)

    Baldvinsdottir, Gudrun; Burns, John; Nørreklit, Hanne

    2010-01-01

    Purpose - The purpose of this paper is to explore the relationship between management accounting software and the management accountant, as (re)produced in adverts appearing in professional management accounting journals. The paper analyses how such adverts have shaped the management accountant...... and the social practice of management accounting; in particular, whether these adverts are producing an image of management accountants who are in control of their management accounting system or who are controlled by it. The paper also discusses whether these adverts reflect changes in broader social practices....... Design/methodology/approach - The paper analyses two software adverts that were published in Chartered Institute of Management Accountants' professional journal. It uses discourse analysis to understand both the image of management accountants and the nature of the management accounting software...

  8. Role of Management Accounting in Accounting in General

    OpenAIRE

    Oleksandr Panadiy

    2015-01-01

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

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

    OpenAIRE

    Suhaiza Ismail; Nurkamariah Kasim

    2012-01-01

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

  10. Analysis of Accounting Programmes Used in Communal Accountancy

    OpenAIRE

    KANOVOVÁ, Lucie

    2013-01-01

    This thesis focuses on accounting programs of municipalities. The theoretical part deals with a characteristic of basic territorial entities, accounting of municipalities, an importance of the accounting program and criteria for a choice of the accounting software. In the practical part are results of my research about accounting programs of municipalities. Furthermore are these programmes described and after that there is chosen the best program for the village Mnich by using a multicriteria...

  11. Materials control and accountability auditor training

    International Nuclear Information System (INIS)

    Barham, M.A.

    1993-01-01

    As the Department of Energy (DOE) works to standardize the training for individuals performing materials control and accountability (MC and A) functions, the need for a definition of the appropriate training for MC and A auditors has become apparent. In order to meet the DOE requirement for individual training plans for all staff performing MC and A functions, the following set of guidelines was developed for consideration as applicable to MC and A auditors. The application of these guidelines to specific operating environments at individual DOE sites may require modification to some of the tables. The paper presents one method of developing individual training programs for an MC and A auditor or for an MC and A audit group based on the requirements for internal audits and assessments included in DOE Order 5633.3, Control and Accountability for Nuclear Materials

  12. Three-dimensional models of conventional and vertical junction laser-photovoltaic energy converters

    Science.gov (United States)

    Heinbockel, John H.; Walker, Gilbert H.

    1988-01-01

    Three-dimensional models of both conventional planar junction and vertical junction photovoltaic energy converters have been constructed. The models are a set of linear partial differential equations and take into account many photoconverter design parameters. The model is applied to Si photoconverters; however, the model may be used with other semiconductors. When used with a Nd laser, the conversion efficiency of the Si vertical junction photoconverter is 47 percent, whereas the efficiency for the conventional planar Si photoconverter is only 17 percent. A parametric study of the Si vertical junction photoconverter is then done in order to describe the optimum converter for use with the 1.06-micron Nd laser. The efficiency of this optimized vertical junction converter is 44 percent at 1 kW/sq cm.

  13. Universal Service Obligations: The Role of Subsidization Schemes and the Consequences of Accounting Separation

    International Nuclear Information System (INIS)

    Mirabel, F.; Poudou, J.C.; Roland, M.

    2007-01-01

    This paper (i) highlights the role that unit subsidies can play in the compensation scheme of a Universal Service Obligation (USO), and (ii) shows that welfare may be reduced when regulation requires accounting separation of network activities for vertically integrated USO providers. This suggests that accounting separation should be avoided when a USO is implemented. (authors)

  14. Issues Of Managerial Accounting Methodology

    OpenAIRE

    Barulina E.V; Barulina M.S

    2012-01-01

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

  15. CREATIVE ACCOUNTING AND TAX DODGING

    Directory of Open Access Journals (Sweden)

    Doina Rada

    2012-01-01

    Full Text Available Creative accounting represents the way in which professional accountants, based on their knowledge, perform certain misconducts with the purpose of manipulating the figures in the annual accounts. Apparently the things are all right, but in reality the principles of accounting are completely left aside. The consequences are multiple, and we may cite among them tax dodging.

  16. The International Development in Accounting

    Institute of Scientific and Technical Information of China (English)

    乔志宏

    2014-01-01

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

  17. Revamping High School Accounting Courses.

    Science.gov (United States)

    Bittner, Joseph

    2002-01-01

    Provides ideas for updating accounting courses: convert to semester length; focus on financial reporting/analysis, financial statements, the accounting cycle; turn textbook exercises into practice sets for the accounting cycle; teach about corporate accounting; and address individual line items on financial statements. (SK)

  18. RCA : resource consumptions accounting

    OpenAIRE

    Valeska Rodriguez Lucas de Freitas

    2013-01-01

    Devido à grande concorrência do mercado o controle de custos passa a ser peça fundamental no auxílio à tomada de decisão quanto à redução dos custos, visando uma lucratividade maior por parte das empresas. Essa dissertação trata sobre um novo modelo de custos, o RCA – Resource Consumption Accounting, que ainda não foi adotado por nenhuma empresa. Esse novo método de custeio foi aplicado como modelo piloto em uma empresa Americana onde os resultados foram favoráveis a ele em relação aos modelo...

  19. 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...

  20. Modelling the long-term vertical dynamics of salt marshes

    Science.gov (United States)

    Zoccarato, Claudia; Teatini, Pietro

    2017-04-01

    Salt marshes are vulnerable environments hosting complex interactions between physical and biological processes with a strong influence on the dynamics of the marsh evolution. The estimation and prediction of the elevation of a salt-marsh platform is crucial to forecast the marsh growth or regression under different scenarios considering, for example, the potential climate changes. The long-term vertical dynamics of a salt marsh is predicted with the aid of an original finite-element (FE) numerical model accounting for the marsh accretion and compaction and for the variation rates of the relative sea level rise, i.e., land subsidence of the marsh basement and eustatic rise of the sea level. The accretion term considers the vertical sedimentation of organic and inorganic material over the marsh surface, whereas the compaction reflects the progressive consolidation of the porous medium under the increasing load of the overlying younger deposits. The modelling approach is based on a 2D groundwater flow simulator, which provides the pressure evolution within a compacting/accreting vertical cross-section of the marsh assuming that the groundwater flow obeys the relative Darcy's law, coupled to a 1D vertical geomechanical module following Terzaghi's principle of effective intergranular stress. Soil porosity, permeability, and compressibility may vary with the effective intergranular stress according to empirically based relationships. The model also takes into account the geometric non-linearity arising from the consideration of large solid grain movements by using a Lagrangian approach with an adaptive FE mesh. The element geometry changes in time to follow the deposit consolidation and the element number increases in time to follow the sedimentation of new material. The numerical model is tested on different realistic configurations considering the influence of (i) the spatial distribution of the sedimentation rate in relation to the distance from the marsh margin, (ii

  1. Management accounting and its place in the accounting system

    Directory of Open Access Journals (Sweden)

    Aneliya Galinova

    2017-05-01

    Full Text Available Management accounting was established as a new direction in accounting from the 50-ies of the XX century. However, it is still debatable as to its nature, content and the place it occupies in the accounting system. The reason for this is that different authors interpreting different way of the term "management accounting". Namely the connection accounting - management creates differences in interpretation. A significant part of the authors emphasize the concept of accounting, others focus on management and the third part of it as a autonomous system. In this article we aim to establish a relationship of management accounting with other types of accountings and his place in the system of accounting.

  2. 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.

  3. Effects of asymmetric vertical disruptions on ITER components

    International Nuclear Information System (INIS)

    Albanese, R.; Carpentieri, B.; Cavinato, M.; Minucci, S.; Palmaccio, R.; Portone, A.; Rubinacci, G.; Testoni, P.; Ventre, S.; Villone, F.

    2015-01-01

    Highlights: • Halo current analysis of AVDEs (asymmetric VDEs) is performed. • Both resistive and inductive effects are considered. • Suitable compression techniques and supercomputing resources are used. • The vertical force on the sectors is nearly uniform. • The radial loads on the various sectors are very different. - Abstract: This paper deals with the halo current distribution due to asymmetric vertical displacement events (VDEs) and the subsequent force distributions on the conducting structures in the ITER tokamak. Both the eddy and halo current analyses have been carried out using the 3D code CARIDDI, based on an integral formulation in the conducting region. The plasma plays the role of a source term. The axisymmetric time evolution of the plasma is taken by 2D axisymmetric simulations. The most critical case is a slow VDE downward combined with an n = 1 kink, which may yield large horizontal forces and peaking factors. A simplified n = 1, m = 1 kink model is taken, given by a rigid horizontal displacement accompanied by a tilt. The halo currents are treated as injected currents on the faces of the first wall hit by the plasma. To take into account the inductive effects, which are important especially in the transient phases, suitable compression techniques and supercomputing resources have been utilized. In the worst case the total vertical force on the structure due to the halo currents is about 90 MN downwards (about 30 of which on the divertor); the horizontal force is about 4 MN (about half of which on the divertor); the distribution of the vertical force on the sectors is nearly uniform, whereas the radial loads on the various sectors are very different from each other

  4. Effects of asymmetric vertical disruptions on ITER components

    Energy Technology Data Exchange (ETDEWEB)

    Albanese, R. [Associazione EURATOM/ENEA/CREATE, DIETI, Università di Napoli Federico II, Napoli (Italy); Carpentieri, B. [Johann Bernoulli Institute for Mathematics and Computer Science, University of Groningen, Groningen (Netherlands); Cavinato, M. [Fusion for Energy, Torres Diagonal Litoral B3, c/ Josep Plá n.2, Barcelona (Spain); Minucci, S. [Associazione EURATOM/ENEA/CREATE, DIETI, Università di Napoli Federico II, Napoli (Italy); Palmaccio, R. [Associazione EURATOM/ENEA/CREATE, DIEI, Università di Cassino e del Lazio Meridionale, Cassino, FR (Italy); Portone, A. [Fusion for Energy, Torres Diagonal Litoral B3, c/ Josep Plá n.2, Barcelona (Spain); Rubinacci, G. [Associazione EURATOM/ENEA/CREATE, DIETI, Università di Napoli Federico II, Napoli (Italy); Testoni, P., E-mail: pietro.testoni@f4e.europa.eu [Fusion for Energy, Torres Diagonal Litoral B3, c/ Josep Plá n.2, Barcelona (Spain); Ventre, S.; Villone, F. [Associazione EURATOM/ENEA/CREATE, DIEI, Università di Cassino e del Lazio Meridionale, Cassino, FR (Italy)

    2015-05-15

    Highlights: • Halo current analysis of AVDEs (asymmetric VDEs) is performed. • Both resistive and inductive effects are considered. • Suitable compression techniques and supercomputing resources are used. • The vertical force on the sectors is nearly uniform. • The radial loads on the various sectors are very different. - Abstract: This paper deals with the halo current distribution due to asymmetric vertical displacement events (VDEs) and the subsequent force distributions on the conducting structures in the ITER tokamak. Both the eddy and halo current analyses have been carried out using the 3D code CARIDDI, based on an integral formulation in the conducting region. The plasma plays the role of a source term. The axisymmetric time evolution of the plasma is taken by 2D axisymmetric simulations. The most critical case is a slow VDE downward combined with an n = 1 kink, which may yield large horizontal forces and peaking factors. A simplified n = 1, m = 1 kink model is taken, given by a rigid horizontal displacement accompanied by a tilt. The halo currents are treated as injected currents on the faces of the first wall hit by the plasma. To take into account the inductive effects, which are important especially in the transient phases, suitable compression techniques and supercomputing resources have been utilized. In the worst case the total vertical force on the structure due to the halo currents is about 90 MN downwards (about 30 of which on the divertor); the horizontal force is about 4 MN (about half of which on the divertor); the distribution of the vertical force on the sectors is nearly uniform, whereas the radial loads on the various sectors are very different from each other.

  5. Continuous, saturation, and discontinuous tokamak plasma vertical position control systems

    Energy Technology Data Exchange (ETDEWEB)

    Mitrishkin, Yuri V., E-mail: y_mitrishkin@hotmail.com [M. V. Lomonosov Moscow State University, Faculty of Physics, Moscow 119991 (Russian Federation); Pavlova, Evgeniia A., E-mail: janerigoler@mail.ru [M. V. Lomonosov Moscow State University, Faculty of Physics, Moscow 119991 (Russian Federation); Kuznetsov, Evgenii A., E-mail: ea.kuznetsov@mail.ru [Troitsk Institute for Innovation and Fusion Research, Moscow 142190 (Russian Federation); Gaydamaka, Kirill I., E-mail: k.gaydamaka@gmail.com [V. A. Trapeznikov Institute of Control Sciences of the Russian Academy of Sciences, Moscow 117997 (Russian Federation)

    2016-10-15

    Highlights: • Robust new linear state feedback control system for tokamak plasma vertical position. • Plasma vertical position relay control system with voltage inverter in sliding mode. • Design of full models of multiphase rectifier and voltage inverter. • First-order unit approximation of full multiphase rectifier model with high accuracy. • Wider range of unstable plant parameters of stable control system with multiphase rectifier. - Abstract: This paper is devoted to the design and comparison of unstable plasma vertical position control systems in the T-15 tokamak with the application of two types of actuators: a multiphase thyristor rectifier and a transistor voltage inverter. An unstable dynamic element obtained by the identification of plasma-physical DINA code was used as the plasma model. The simplest static feedback state space control law was synthesized as a linear combination of signals accessible to physical measurements, namely the plasma vertical displacement, the current, and the voltage in a horizontal field coil, to solve the pole placement problem for a closed-loop system. Only one system distinctive parameter was used to optimize the performance of the feedback system, viz., a multiple real pole. A first-order inertial unit was used as the rectifier model in the feedback. A system with a complete rectifier model was investigated as well. A system with the voltage inverter model and static linear controller was brought into a sliding mode. As this takes place, real time delays were taken into account in the discontinuous voltage inverter model. The comparison of the linear and sliding mode systems showed that the linear system enjoyed an essentially wider range of the plant model parameters where the feedback system was stable.

  6. Continuous, saturation, and discontinuous tokamak plasma vertical position control systems

    International Nuclear Information System (INIS)

    Mitrishkin, Yuri V.; Pavlova, Evgeniia A.; Kuznetsov, Evgenii A.; Gaydamaka, Kirill I.

    2016-01-01

    Highlights: • Robust new linear state feedback control system for tokamak plasma vertical position. • Plasma vertical position relay control system with voltage inverter in sliding mode. • Design of full models of multiphase rectifier and voltage inverter. • First-order unit approximation of full multiphase rectifier model with high accuracy. • Wider range of unstable plant parameters of stable control system with multiphase rectifier. - Abstract: This paper is devoted to the design and comparison of unstable plasma vertical position control systems in the T-15 tokamak with the application of two types of actuators: a multiphase thyristor rectifier and a transistor voltage inverter. An unstable dynamic element obtained by the identification of plasma-physical DINA code was used as the plasma model. The simplest static feedback state space control law was synthesized as a linear combination of signals accessible to physical measurements, namely the plasma vertical displacement, the current, and the voltage in a horizontal field coil, to solve the pole placement problem for a closed-loop system. Only one system distinctive parameter was used to optimize the performance of the feedback system, viz., a multiple real pole. A first-order inertial unit was used as the rectifier model in the feedback. A system with a complete rectifier model was investigated as well. A system with the voltage inverter model and static linear controller was brought into a sliding mode. As this takes place, real time delays were taken into account in the discontinuous voltage inverter model. The comparison of the linear and sliding mode systems showed that the linear system enjoyed an essentially wider range of the plant model parameters where the feedback system was stable.

  7. ACCOUNTING ETHICS - RESPONSIBILITY VERSUS CREATIVITY

    OpenAIRE

    VALENTIN IOAN UŞURELU; MIOARA MARIN (NEDELCU); ALINA ELENA DANAILĂ (ANDREI); DANIELA LOGHIN

    2010-01-01

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

  8. Jalan Terjal Menuju Professional Accountant

    OpenAIRE

    Wardoyo, Trimanto Setyo

    2007-01-01

    To be professional accountant is not easy. The candidate has to follow some stages. He (She) has to be graduate from S1 degree majoring in accounting, completing accounting education program and passing the examination of certified public accountant.Furthermore, in order to get lisence to practice as public accountant the candidate should have practical experience equivalent to 1:500 hours. These stages could be reached only if supported by excellence academics and nonacademics capabilities.

  9. Financial accounting for radiology executives.

    Science.gov (United States)

    Seidmann, Abraham; Mehta, Tushar

    2005-03-01

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

  10. COMPUTING VERTICES OF INTEGER PARTITION POLYTOPES

    Directory of Open Access Journals (Sweden)

    A. S. Vroublevski

    2015-01-01

    Full Text Available The paper describes a method of generating vertices of the polytopes of integer partitions that was used by the authors to calculate all vertices and support vertices of the partition polytopes for all n ≤ 105 and all knapsack partitions of n ≤ 165. The method avoids generating all partitions of n. The vertices are determined with the help of sufficient and necessary conditions; in the hard cases, the well-known program Polymake is used. Some computational aspects are exposed in more detail. These are the algorithm for checking the criterion that characterizes partitions that are convex combinations of two other partitions; the way of using two combinatorial operations that transform the known vertices to the new ones; and employing the Polymake to recognize a limited number (for small n of partitions that need three or more other partitions for being convexly expressed. We discuss the computational results on the numbers of vertices and support vertices of the partition polytopes and some appealing problems these results give rise to.

  11. Environmental Accounts of the Netherlands 2010

    International Nuclear Information System (INIS)

    2011-11-01

    The Environmental Accounts of the Netherlands by Statistics Netherlands (CBS) present a broad quantitative overview of important economic-environmental developments. The environmental accounts provide a systematic description of the relationship between the environment and the economy and can be used for in depth analyses of various types. Key indicators that can be derived from the environmental accounts provide an insight into the interrelation between the environment and the economy, and into the issues of sustainability and green growth. The international interest in environmental accounting has been growing in recent years. In 2012 this will culminate in the adaptation of the System of integrated Environmental and Economic Accounting (SEEA) as an international statistical standard. The first part of the Environmental accounts of the Netherlands 2010 provides an overview of the most recent developments in the relationship between the environment and the economy. Part two presents three articles that provide more in-depth analyses of specific topics. In the first article the direct and indirect economic impact of activities related to the North Sea are quantified in terms of employment, production and value added. One of the important outcomes of this study was that almost 250 thousand Dutch employees are dependent on the North Sea economy. The information from this study will be used in the evaluation of the European Union's Marine Strategy Framework Directive. The second article examines the methodology to validate renewable energy resources and provides a comprehensive overview into the economy behind wind energy production. It shows that wind energy production is not yet profitable without government support schemes. The third article presents the first results of a study on environmental subsidies. The results indicate that environmentally motivated subsidies are used extensively by only few industries, such as agriculture, electricity companies, and the

  12. A Common Postsecondary Data Dictionary for Perkins Accountability

    Science.gov (United States)

    Kotamraju, Pradeep; Richards, Amanda; Wun, Jolene; Klein, Steven G.

    2010-01-01

    This project assesses the feasibility of creating a voluntary, nationwide data dictionary that can be used to standardize the reporting of postsecondary accountability reporting requirements for the Carl D. Perkins Career and Technical Education Act of 2006 (otherwise known as Perkins IV). Variables, field codes, and programming instructions,…

  13. Report and accounts 1992

    International Nuclear Information System (INIS)

    1992-01-01

    The directors present their report and the audited accounts of PowerGen plc for the financial year ended 29 March 1992. The Company's principal activity is the generation and sale of electricity in England and Wales. The Chairman's Statement and Chief Executive's Review, contained in the Annual Review, report on the development of the business during the financial year and the outlook for the future. They contain information about the Company's research and development activities, its commitment to ensuring that environmental implications for the business are properly identified, assessed and managed, and its arrangements with regard to health and safety and employees' welfare at work. Profit before taxation for the financial year to 29 March 1992 was Pound 359 million (an increase on the restated figure for 1990/91) of Pound 87 million or 32 per cent. After providing for taxation (Pound 117 million), and for payment of the dividend (Pound 72 million), the retained profit for the year amounted to Pound 170 million. (Author)

  14. NASA Accountability Report

    Science.gov (United States)

    1997-01-01

    NASA is piloting fiscal year (FY) 1997 Accountability Reports, which streamline and upgrade reporting to Congress and the public. The document presents statements by the NASA administrator, and the Chief Financial Officer, followed by an overview of NASA's organizational structure and the planning and budgeting process. The performance of NASA in four strategic enterprises is reviewed: (1) Space Science, (2) Mission to Planet Earth, (3) Human Exploration and Development of Space, and (4) Aeronautics and Space Transportation Technology. Those areas which support the strategic enterprises are also reviewed in a section called Crosscutting Processes. For each of the four enterprises, there is discussion about the long term goals, the short term objectives and the accomplishments during FY 1997. The Crosscutting Processes section reviews issues and accomplishments relating to human resources, procurement, information technology, physical resources, financial management, small and disadvantaged businesses, and policy and plans. Following the discussion about the individual areas is Management's Discussion and Analysis, about NASA's financial statements. This is followed by a report by an independent commercial auditor and the financial statements.

  15. 18 CFR 367.1420 - Account 142, Customer accounts receivable.

    Science.gov (United States)

    2010-04-01

    ... merchandising, jobbing and contract work. This account must not include amounts due from associate companies. (b) This account must be maintained so as to permit ready segregation of the amounts due for merchandising...

  16. Accounting Students’ Choice on Accounting Information Technology Careers

    OpenAIRE

    Nurul Hasanah Uswati Dewi

    2014-01-01

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

  17. A Concept of Accounting Quality from Accounting Harmonisation Perspective

    OpenAIRE

    Legenzova, R

    2016-01-01

    The aim of this paper is to assess if and how a concept of accounting quality differs from perspectives of various types of organisations affected by the accounting harmonisation process. Accounting harmonisation is commonly associated with worldwide adoption of IFRS by public interest companies. However, in the EU this process is much broader and also involves efforts to harmonise accounting standards for non-listed companies and public sector organisations. Analysis of ...

  18. Psychological Profiles Of Accountants And Accounting Majors: An Asian Study

    OpenAIRE

    Raymond M. Landry Jr.

    2011-01-01

    Globalisation makes it inevitable for accounting professionals with diverse personalities to work under one roof. Such differences in behavioral patterns (Type A or Type B) impact performance in good and bad ways. This paper examines the psychological profile of Asian accounting professionals and accounting students using Type A or Type B behavior classifications. Examination of accounting professionals shows that Type B is the most common behavior among all professionals sampled and contrary...

  19. Depreciation Accounting in the Uniform Chart of Accounts.

    Science.gov (United States)

    1982-12-01

    footage of building occupied. Reason( s ) for Compute full cost of Rate setting, cash accounting for patient care flow generation and fund- depreciation ing... Horngren , Charles T., Cost Accounting ; A Managerial Emphasis, Prentice-Hall Inc., 1972. 32. Sawyer, Lawrence B., The Practice of Modern Internal Auditing...Awd ubtlft) S . TYPE or RE PORT a PE*IoO CovIERWO Master’s Thesis; Depreciation Accounting in the Uniform Dembr18 Chart of Accounts .PSOiwON.EORlumm

  20. Vertical Motions of Oceanic Volcanoes

    Science.gov (United States)

    Clague, D. A.; Moore, J. G.

    2006-12-01

    lasting a few hundred thousand years as the island migrates over a broad flexural arch related to isostatic compensation of a nearby active volcano. The arch is located about 190±30 km away from the center of volcanic activity and is also related to the rejuvenated volcanic stage on the islands. Reefs on Oahu that are uplifted several tens of m above sea level are the primary evidence for uplift as the islands over-ride the flexural arch. At the other end of the movement spectrum, both in terms of magnitude and length of response, are the rapid uplift and subsidence that occurs as magma is accumulated within or erupted from active submarine volcanoes. These changes are measured in days to years and are of cm to m variation; they are measured using leveling surveys, tiltmeters, EDM and GPS above sea level and pressure gauges and tiltmeters below sea level. Other acoustic techniques to measure such vertical movement are under development. Elsewhere, evidence for subsidence of volcanoes is also widespread, ranging from shallow water carbonates on drowned Cretaceous guyots, to mapped shoreline features, to the presence of subaerially-erupted (degassed) lavas on now submerged volcanoes. Evidence for uplift is more limited, but includes makatea islands with uplifted coral reefs surrounding low volcanic islands. These are formed due to flexural uplift associated with isostatic loading of nearby islands or seamounts. In sum, oceanic volcanoes display a long history of subsidence, rapid at first and then slow, sometimes punctuated by brief periods of uplift due to lithospheric loading by subsequently formed nearby volcanoes.

  1. Measuring of vertical stroke Vub vertical stroke in the forthcoming decade

    International Nuclear Information System (INIS)

    Kim, C.S.

    1997-01-01

    I first introduce the importance of measuring V ub precisely. Then, from a theoretician's point of view, I review (a) past history, (b) present trials, and (c) possible future alternatives on measuring vertical stroke V ub vertical stroke and/or vertical stroke V ub /V cb vertical stroke. As of my main topic, I introduce a model-independent method, which predicts Γ(B→X u lν)/Γ(B→X c lν)≡(γ u /γ c ) x vertical stroke V ub /V cb vertical stroke 2 ≅(1.83±0.28) x vertical stroke V ub /V cb vertical stroke 2 and vertical stroke V ub /V cb vertical stroke ≡(γ c /γ u ) 1/2 x [B(B→X u lν)/B(B→ X c lν]) 1/2 ≅(0.74±0.06) x [B(B→X u lν/)B(B→X c lν)] 1/2 , based on the heavy quark effective theory I also explore the possible experimental options to separate B→X u lν from the dominant B→X c lν: the measurement of inclusive hadronic invariant mass distributions, and the 'D-π' (and 'K-π') separation conditions I also clarify the relevant experimental backgrounds. (orig.)

  2. New Valences for the Financial-Accounting System

    Directory of Open Access Journals (Sweden)

    Adrian LUPAŞC

    2009-01-01

    Full Text Available A new approach to a company’s information systems is needed, if wetake into consideration the globalization process of the economy, the intensifiedcompetition, the impose of new qualitative demands or the adjustment to newaccounting standards. The former accountant is about to be replaced by the„professional employee with accounting information”, who knows very wellhow to use the domain technologies. The need for clear, correct and significantinformation has become a must for all the departments of a company and,definitely, this is especially the case for the financial-accounting department,i.e. when we have to come up with solutions for the profitability of thecompany.

  3. Accounting Employers' Expectations--The Ideal Accounting Graduates

    Science.gov (United States)

    Low, Mary; Botes, Vida; Rue, David Dela; Allen, Jackie

    2016-01-01

    This research examined what accounting employers are seeking in their "ideal" accounting graduate and sought to provide clarification on the "expectation gap" between what accounting employers require in their graduates, and the skills these graduates are exhibiting. Adopting a qualitative research method, this research paper…

  4. Solving Accounting Problems: Differences between Accounting Experts and Novices.

    Science.gov (United States)

    Marshall, P. Douglas

    2002-01-01

    Performance of 90 accounting experts (faculty and practitioners) and 60 novices (senior accounting majors) was compared. Experts applied more accounting principles to solving problems. There were no differences in types of principles applied and no correlation between (1) principles applied and number of breadth comments or (2) importance placed…

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

    Science.gov (United States)

    Laux, Judith A.

    2007-01-01

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

  6. Accountability after Structural Disaggregation: Comparing Agency Accountability Arrangements

    NARCIS (Netherlands)

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

    2015-01-01

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

  7. determination of verticality of reservoir engineering structure

    African Journals Online (AJOL)

    user

    applications is 3D survey and management of oil and gas facilities and other engineering structures. This recent .... also affect ground water contamination. 2. VERTICALITY ...... The soil, water and concrete in a Reservoir at the foundation bed ...

  8. Vertical activity estimation using 2D radar

    CSIR Research Space (South Africa)

    Hakl, H

    2008-12-01

    Full Text Available Understanding airspace activity is essential for airspace control. Being able to detect vertical activity in aircraft allows prediction of aircraft intent, thereby allowing more accurate situation awareness and correspondingly more appropriate...

  9. HL-LHC vertical cryostat during construction

    CERN Multimedia

    Lanaro, Andrea

    2016-01-01

    7m high "Cluster D" vertical test cryostat during construction at contractor's premises, Alca Technology Srl, in Schio, Italy. The inner helium vessel with its heat exchanger are visible. To be installed in the D pit in SMA18.

  10. Prefabricated vertical drains, vol. I : engineering guidelines.

    Science.gov (United States)

    1986-09-01

    This volume presents procedures and guidelines applicable to the design and instal : tion of prefabricated vertical drains to accelerate consolidation of soils. The : contents represent the Consultant's interpretation of the state-of-the-art as of : ...

  11. Electrically Pumped Vertical-Cavity Amplifiers

    DEFF Research Database (Denmark)

    Greibe, Tine

    2007-01-01

    In this work, the design of electrically pumped vertical cavity semiconductor optical amplifiers (eVCAs) for use in a mode-locked external-cavity laser has been developed, investigated and analysed. Four different eVCAs, one top-emitting and three bottom emitting structures, have been designed...... and discussed. The thesis concludes with recommendations for further work towards the realisation of compact electrically pumped mode-locked vertical externalcavity surface emitting lasers....

  12. Vertical Josephson Interferometer for Tunable Flux Qubit

    Energy Technology Data Exchange (ETDEWEB)

    Granata, C [Istituto di Cibernetica ' E. Caianiello' del Consiglio Nazionale delle Ricerche, I- 80078, Pozzuoli (Italy); Vettoliere, A [Istituto di Cibernetica ' E. Caianiello' del Consiglio Nazionale delle Ricerche, I- 80078, Pozzuoli (Italy); Lisitskiy, M [Istituto di Cibernetica ' E. Caianiello' del Consiglio Nazionale delle Ricerche, I- 80078, Pozzuoli (Italy); Rombetto, S [Istituto di Cibernetica ' E. Caianiello' del Consiglio Nazionale delle Ricerche, I- 80078, Pozzuoli (Italy); Russo, M [Istituto di Cibernetica ' E. Caianiello' del Consiglio Nazionale delle Ricerche, I- 80078, Pozzuoli (Italy); Ruggiero, B [Istituto di Cibernetica ' E. Caianiello' del Consiglio Nazionale delle Ricerche, I- 80078, Pozzuoli (Italy); Corato, V [Dipartimento di Ingegneria dell' Informazione, Seconda Universita di Napoli, I-8 1031, Aversa (Italy) and Istituto di Cibernetica ' E. Caianiello' del CNR, I-80078, Pozzuoli (Italy); Russo, R [Dipartimento di Ingegneria dell' Informazione, Seconda Universita di Napoli, I-8 1031, Aversa (Italy) and Istituto di Cibernetica ' E. Caianiello' del CNR, I-80078, Pozzuoli (Italy); Silvestrini, P [Dipartimento di Ingegneria dell' Informazione, Seconda Universita di Napoli, I-8 1031, Aversa (Italy) and Istituto di Cibernetica ' E. Caianiello' del CNR, I-80078, Pozzuoli (Italy)

    2006-06-01

    We present a niobium-based Josephson device as prototype for quantum computation with flux qubits. The most interesting feature of this device is the use of a Josephson vertical interferometer to tune the flux qubit allowing the control of the off-diagonal Hamiltonian terms of the system. In the vertical interferometer, the Josephson current is precisely modulated from a maximum to zero with fine control by a small transversal magnetic field parallel to the rf superconducting loop plane.

  13. Vertical Scan-Conversion for Filling Purposes

    OpenAIRE

    Hersch, R. D.

    1988-01-01

    Conventional scan-conversion algorithms were developed independently of filling algorithms. They cause many problems, when used for filling purposes. However, today's raster printers and plotters require extended use of filling, especially for the generation of typographic characters and graphic line art. A new scan-conversion algorithm, called vertical scan-conversion has been specifically designed to meet the requirements of parity scan line fill algorithms. Vertical scan-conversion ensures...

  14. Accountability report - fiscal year 1997

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1998-04-01

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

  15. Accounting and control for sustainability

    OpenAIRE

    L. Songini; A. Pistoni; C. Herzig

    2013-01-01

    The purpose of this book is to explore new challenges and new prospects for sustainability accounting research, and to discuss future directions of research. It considers a large spectrum of different theoretical lenses and research methods, and explores various types of organizational settings and practices in different countries. This book brings together articles that consider main areas of accounting: financial accounting, auditing and managerial accounting, in order to critically review ...

  16. Giddens’ Triad in Accounting Research

    OpenAIRE

    Edson Roberto Macohon; Carlos Eduardo Facin Lavarda

    2015-01-01

    To understand how the theory of Structuration has been investigated in Accounting, the objective was to analyze Giddens’ Triad in accounting research. Studies in the framework of the theory of Structuration (TS) were triangulated. The structural dimension of signification was conceived from a perceptive perspective, that is, when cognitive schemes are used to interpret the reality. Nevertheless, in the accounting information context, Accounting cannot be considered a monolithic tool to interp...

  17. 46 CFR Sec. 5 - Accounting.

    Science.gov (United States)

    2010-10-01

    ... 46 Shipping 8 2010-10-01 2010-10-01 false Accounting. Sec. 5 Section 5 Shipping MARITIME... Sec. 5 Accounting. The General Agent shall record the amounts of compensation paid from the NSA... Accounting Office, at which time the Maritime Administration will take custody of the records. [16 FR 2885...

  18. The management accounting vocational fallacy

    Directory of Open Access Journals (Sweden)

    Bienkie Shuttleworth

    2014-05-01

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

  19. Managerial accounting for transaction costs

    OpenAIRE

    Лабынцев, Николай Тихонович

    2015-01-01

    Essence and significance of transaction accounting and its basic concepts – transaction and transaction costs – have been determined. Main types of transaction costs and elements of transaction accounting for expenses have been considered. Source documents forms for the purpose of accounting for transaction costs have been worked out.

  20. Accounting control and organizational behaviour

    CERN Document Server

    Otley, David

    1987-01-01

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

  1. Green Accounts of Christianshavn (VB)

    DEFF Research Database (Denmark)

    Østerby, Peder; Pedersen, Bjørn; Jørgensen, Michael Søgaard

    1999-01-01

    The project was to develope a Green Account of 1998. It is based on public data, the questionnaries filled out by 300 residents and some interviewes.The final account of '98 included 10 subjects which follows up on the '97 account. Besides that it presents two new subjects - the marked...

  2. Accountability: new challenges, new forms

    NARCIS (Netherlands)

    van Woerkum, C.; Aarts, N.

    2012-01-01

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

  3. Annual report and accounts 1994

    International Nuclear Information System (INIS)

    1994-01-01

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

  4. Mental Accounting and Economic Behaviour

    NARCIS (Netherlands)

    Antonides, Gerrit; Ranyard, Rob

    2017-01-01

    This chapter first presents an overview of research into mental accounting and its effects on economic behaviour. It then considers mental accounts posited to broadly categorize financial resources across the life-cycle, and those constructed for specific transactions. Mental accounting has several

  5. Complexity, Accountability, and School Improvement.

    Science.gov (United States)

    O'Day, Jennifer A.

    2002-01-01

    Using complexity theory, examines standards-based accountability focused on improving school organization. Compares Chicago Public Schools' outcomes-based bureaucratic accountability approach with Baltimore City Schools' combined administrator-professional accountability. Concludes that the combined approach should result in more lasting change.…

  6. An Accounting Writing Proficiency Survey

    Science.gov (United States)

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

    2011-01-01

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

  7. Monetary accounting of ecosystem services

    NARCIS (Netherlands)

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

    2015-01-01

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

  8. Reconstruction of an account's past

    International Nuclear Information System (INIS)

    Waterman, M.S.; Lowe, V.W.

    1977-01-01

    Historical records and data frequently have been reduced by combination of accounts. The problem addressed is that of finding all ways a given set of accounts could have been combined to give some given set of reduced accounts. An algorithm has been developed to accomplish this task and a computer code in FORTRAN is given. An example with some MUF data is also presented

  9. Empirical Studies in Financial Accounting

    NARCIS (Netherlands)

    X. Gkougkousi (Xanthi)

    2012-01-01

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

  10. Accounting engineering for sustainable development

    Directory of Open Access Journals (Sweden)

    Sidornya A.

    2017-01-01

    Full Text Available The article deals with the sustainable development of industrial enterprises in Russia, accounting for sustainable industrial growth of the national economy, tools of accounting engineering aimed at creating an information basis of transformation the Russian economic model to knowledge based economy. The proposed mechanism of ownership control of industrial enterprises in the context of long-term planning of the national economy. Theoretical bases of accounting engineering, its tools are defined. A brief review of the literature on the problem of accounting engineering is provided. A practical example of the application of the accounting engineering logic for the industrial enterprise is reviewed. It describes the research results obtained during the last 25 years of Russian scientific school of accounting engineering. Conclusions and recommendations on the use of accounting engineering to sustainable development of the Russian economy are formulated.

  11. Response of pontomedullary reticulospinal neurons to vestibular stimuli in vertical planes. Role in vertical vestibulospinal reflexes of the decerebrate cat

    Science.gov (United States)

    Bolton, P. S.; Goto, T.; Schor, R. H.; Wilson, V. J.; Yamagata, Y.; Yates, B. J.

    1992-01-01

    the roll quadrants. There was no evidence of convergence of inputs from like canals across the midline (e.g., right anterior + left anterior). 6. Two characteristics of the VCR, STC behavior and bilateral input from symmetric vertical canals (in some muscles), cannot be accounted for by the reticulospinal neurons that we studied. Because these characteristics are also not seen in vestibulocollic neurons, they are likely to be the result of the appropriate convergence of vestibular signals in the spinal cord. 7. Pontomedullary reticulospinal neurons seem particularly well suited to play a role in gravity-dependent postural reflexes of neck and limbs.

  12. Fusion of expertise among accounting accounting faculty. Towards an expertise model for academia in accounting.

    NARCIS (Netherlands)

    Njoku, Jonathan C.; van der Heijden, Beatrice; Inanga, Eno L.

    2010-01-01

    This paper aims to portray an accounting faculty expert. It is argued that neither the academic nor the professional orientation alone appears adequate in developing accounting faculty expertise. The accounting faculty expert is supposed to develop into a so-called ‘flexpert’ (Van der Heijden, 2003)

  13. 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...

  14. Accounting Students’ Choice on Accounting Information Technology Careers

    Directory of Open Access Journals (Sweden)

    Nurul Hasanah Uswati Dewi

    2014-12-01

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

  15. Accounting Students’ Choice on Accounting Information Technology Careers

    Directory of Open Access Journals (Sweden)

    Nurul Hasanah Uswati Dewi

    2014-12-01

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

  16. Accounting for Investement Property Under Romanian Accounting System

    OpenAIRE

    Sava Raluca

    2015-01-01

    Investment property, an important component of the current assets, need special attention both in terms of their impact on accounting and well as in reporting the annual financial statements. Internationally their accounting treatment is presented by the IAS 40 Investment property issued in 2000 and being operative for annual periods beginning on or after 1 January 2001 with a number of subsequent amendments.First step in aligning the Romanian accounting system (RAS) to the international acco...

  17. INTEGRATION OF GREEN ACCOUNTING INTO ROMANIAN ACCOUNTING SYSTEM

    OpenAIRE

    Mihaela Ungureanu

    2012-01-01

    The aim of this paper is to present the concept of green accounting, its emergence at an international level, its entry in the Romanian economic environment and, especially, the way it is understood and applied in Romania. It seeks the awareness of managers and accounting professionals on this issue, especially in the context of growing pressure for environmental protection, from the general public, media and investors. An essential role is held by the accounting profession and its relevant l...

  18. Work-related falls among union carpenters in Washington State before and after the Vertical Fall Arrest Standard.

    Science.gov (United States)

    Lipscomb, Hester J; Li, Leiming; Dement, John

    2003-08-01

    Washington State enacted a change in their fall standard for the construction industry in 1991, preceding the Safety Standard for Fall Protection in the Construction Industry promulgated by Federal OSHA in 1994. We evaluated changes in the rate of falls from elevations and measures of severity among a large cohort of union carpenters after the fall standard change in Washington State, taking into account the temporal trends in their overall injury rates. There was a significant decrease in the rate of falls from height after the standard went into effect, even after adjusting for the overall decrease in work-related injuries among this cohort. Much of the decrease was immediate, likely representing the publicity surrounding fatal falls and subsequent promulgation of the standard. The greatest decrease was seen between 3 and 3(1/2) years after the standard went into effect. There was a significant reduction in mean paid lost days per event after the standard change and there was a significant reduction in mean cost per fall when adjusting for age and the temporal trend for costs among non-fall injuries. Through the use of observational methods we have demonstrated significant effects of the Washington State Vertical Fall Arrest Standard among carpenters in the absence of a control or comparison group. Without controlling for the temporal trend in overall injury rates, the rate of decline in falls appeared significantly greater, but the more pronounced, but delayed, decline was not seen. The analyses demonstrate potential error in failing to account for temporal patterns or assuming that a decline after an intervention is related to the intervention. Copyright 2003 Wiley-Liss, Inc.

  19. Vertical integration in the nuclear fuel cycle

    International Nuclear Information System (INIS)

    Mommsen, J.T.

    1977-01-01

    Vertical integration in the nuclear fuel cycle and its contribution to market power of integrated fuel suppliers were studied. The industry subdivision analyzed is the uranium raw materials sector. The hypotheses demonstrated are that (1) this sector of the industry is trending toward vertical integration between production of uranium raw materials and the manufacture of nuclear fuel elements, and (2) this vertical integration confers upon integrated firms a significant market advantage over non-integrated fuel manufacturers. Under microeconomic concepts the rationale for vertical integration is the pursuit of efficiency, and it is beneficial because it increases physical output and decreases price. The Market Advantage Model developed is an arithmetical statement of the relative market power (in terms of price) between non-integrated nuclear fuel manufacturers and integrated raw material/fuel suppliers, based on the concept of the ''squeeze.'' In operation, the model compares net profit and return on sales of nuclear fuel elements between the competitors, under different price and cost circumstances. The model shows that, if integrated and non-integrated competitors sell their final product at identical prices, the non-integrated manufacturer returns a net profit only 17% of the integrated firm. Also, the integrated supplier can price his product 35% below the non-integrated producer's price and still return the same net profit. Vertical integration confers a definite market advantage to the integrated supplier, and the basic source of that advantage is the cost-price differential of the raw material, uranium

  20. Climatology of tropospheric vertical velocity spectra

    Science.gov (United States)

    Ecklund, W. L.; Gage, K. S.; Balsley, B. B.; Carter, D. A.

    1986-01-01

    Vertical velocity power spectra obtained from Poker Flat, Alaska; Platteville, Colorado; Rhone Delta, France; and Ponape, East Caroline Islands using 50-MHz clear-air radars with vertical beams are given. The spectra were obtained by analyzing the quietest periods from the one-minute-resolution time series for each site. The lengths of available vertical records ranged from as long as 6 months at Poker Flat to about 1 month at Platteville. The quiet-time vertical velocity spectra are shown. Spectral period ranging from 2 minutes to 4 hours is shown on the abscissa and power spectral density is given on the ordinate. The Brunt-Vaisala (B-V) periods (determined from nearby sounding balloons) are indicated. All spectra (except the one from Platteville) exhibit a peak at periods slightly longer than the B-V period, are flat at longer periods, and fall rapidly at periods less than the B-V period. This behavior is expected for a spectrum of internal waves and is very similar to what is observed in the ocean (Eriksen, 1978). The spectral amplitudes vary by only a factor of 2 or 3 about the mean, and show that under quiet conditions vertical velocity spectra from the troposphere are very similar at widely different locations.

  1. A Physician's Perspective On Vertical Integration.

    Science.gov (United States)

    Berenson, Robert A

    2017-09-01

    Vertical integration has been a central feature of health care delivery system change for more than two decades. Recent studies have demonstrated that vertically integrated health care systems raise prices and costs without observable improvements in quality, despite many theoretical reasons why cost control and improved quality might occur. Less well studied is how physicians view their newfound partnerships with hospitals. In this article I review literature findings and other observations on five aspects of vertical integration that affect physicians in their professional and personal lives: patients' access to physicians, physician compensation, autonomy versus system support, medical professionalism and culture, and lifestyle. I conclude that the movement toward physicians' alignment with and employment in vertically integrated systems seems inexorable but that policy should not promote such integration either intentionally or inadvertently. Instead, policy should address the flaws in current payment approaches that reward high prices and excessive service use-outcomes that vertical integration currently produces. Project HOPE—The People-to-People Health Foundation, Inc.

  2. A fundamentalist perspective on accounting and implications for accounting

    Directory of Open Access Journals (Sweden)

    Guohua Jiang

    2013-12-01

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

  3. A fundamentalist perspective on accounting and implications for accounting research

    Institute of Scientific and Technical Information of China (English)

    Guohua; Jiang; Stephen; Penman

    2013-01-01

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

  4. Lousy mums: patterns of vertical transmission of an amphibious louse.

    Science.gov (United States)

    Leonardi, M S; Crespo, E A; Raga, J A; Aznar, F J

    2013-09-01

    In this study, we document patterns of vertical transmission of the amphibious louse Antarctophthirus microchir (Echinophthiriidae) in pups of South American sea lion, Otaria flavescens, from Patagonia. Vertical transmission is fundamental for the long-term stability of A. microchir populations because only pups stay long enough (1 month) on land for the louse to reproduce. A total of 72 pups ≤7 days old from a single rookery were captured and examined for lice. Infection parameters and population structure of A. microchir did not differ among pups collected at the beginning, middle, and end of the reproductive season, suggesting that patterns of early vertical transmission are not affected by the increase of rookery size during this period. Over 60% of 1-day-old pups were infected with A. microchir, and recruitment increased in pups up to 3 days old and then leveled off. In 1-day-old pups, significantly more adults than nymphs were found, but the pattern was reversed in older pups. The number of first-stage nymphs was significantly smaller than that of second- and third-stage nymphs, as it was the number of males vs. females, particularly in 1-day-old pups. Three non-exclusive hypotheses could account for these patterns, i.e., recruitment merely reflects the population structure of A. microchir is cows; the relative ability of lice to pass from cows onto pups increases in advanced instars; and/or natural selection favors transmission of adults, especially females, because they accrue greater fitness. The importance of latter hypothesis should not be underestimated in a species with a tight reproductive schedule.

  5. A skeleton model for the MJO with refined vertical structure

    Science.gov (United States)

    Thual, Sulian; Majda, Andrew J.

    2016-05-01

    The Madden-Julian oscillation (MJO) is the dominant mode of variability in the tropical atmosphere on intraseasonal timescales and planetary spatial scales. The skeleton model is a minimal dynamical model that recovers robustly the most fundamental MJO features of (I) a slow eastward speed of roughly 5 {ms}^{-1}, (II) a peculiar dispersion relation with dω /dk ≈ 0, and (III) a horizontal quadrupole vortex structure. This model depicts the MJO as a neutrally-stable atmospheric wave that involves a simple multiscale interaction between planetary dry dynamics, planetary lower-tropospheric moisture and the planetary envelope of synoptic-scale activity. Here we propose and analyse an extended version of the skeleton model with additional variables accounting for the refined vertical structure of the MJO in nature. The present model reproduces qualitatively the front-to-rear vertical structure of the MJO found in nature, with MJO events marked by a planetary envelope of convective activity transitioning from the congestus to the deep to the stratiform type, in addition to a front-to-rear structure of moisture, winds and temperature. Despite its increased complexity the present model retains several interesting features of the original skeleton model such as a conserved energy and similar linear solutions. We further analyze a model version with a simple stochastic parametrization for the unresolved details of synoptic-scale activity. The stochastic model solutions show intermittent initiation, propagation and shut down of MJO wave trains, as in previous studies, in addition to MJO events with a front-to-rear vertical structure of varying intensity and characteristics from one event to another.

  6. Measurement of vertical stroke Vcb vertical stroke at the Z energy from B mesons exclusive decays

    International Nuclear Information System (INIS)

    Marinelli, N.

    1998-01-01

    Recent ALEPH, DELPHI and OPAL measurements of the form factors in the exclusive decay modes anti B 0 → D *+ l - anti ν l and anti B 0 →D + l - anti ν l are reviewed here. The values obtained allow an almost model-independent determination of vertical stroke V cb vertical stroke in the HQET framework. (orig.)

  7. Measurement of vertical stroke Vub vertical stroke using b hadron semileptonic decay

    International Nuclear Information System (INIS)

    Abbiendi, G.; Aakesson, P.F.

    2001-01-01

    The magnitude of the CKM matrix element vertical stroke V ub vertical stroke is determined by measuring the inclusive charmless semileptonic branching fraction of beauty hadrons at OPAL based on b → X u lν event topology and kinematics. This analysis uses OPAL data collected between 1991 and 1995, which correspond to about four million hadronic Z decays. We measure Br(b → X u lν) to be (1.63 ±0.53 +0.55 -0.62 ) x 10 -3 . The first uncertainty is the statistical error and the second is the systematic error. From this analysis, vertical stroke V ub vertical stroke is determined to be: vertical stroke V ub vertical stroke =(4.00±0.65(stat) +0.67 -0.76 (sys)±0.19(HQE)) x 10 -3 . The last error represents the theoretical uncertainties related to the extraction of vertical stroke V ub vertical stroke from Br(b→X u l ν) using the Heavy Quark Expansion. (orig.)

  8. A global vertical reference frame based on four regional vertical datums

    Czech Academy of Sciences Publication Activity Database

    Burša, Milan; Kenyon, S.; Kouba, J.; Šíma, Zdislav; Vatrt, V.; Vojtíšková, M.

    2004-01-01

    Roč. 48, č. 3 (2004), s. 493-502 ISSN 0039-3169 Institutional research plan: CEZ:AV0Z1003909 Keywords : geopotentinal * local vertical datums * global vertical reference frame Subject RIV: BN - Astronomy, Celestial Mechanics, Astrophysics Impact factor: 0.447, year: 2004

  9. On the vertical structure of wind gusts

    DEFF Research Database (Denmark)

    Suomi, I.; Gryning, Sven-Erik; Floors, Rogier Ralph

    2015-01-01

    The increasing size of wind turbines, their height and the area swept by their blades have revised the need for understanding the vertical structure of wind gusts. Information is needed for the whole profile. In this study, we analyzed turbulence measurements from a 100m high meteorological mast...... and the turbulence intensity, of which the turbulence intensity was found to dominate over the peak factor in determining the effects of stability and height above the surface on the gust factor. The peak factor only explained 15% or less of the vertical decrease of the gust factor, but determined the effect of gust...... duration on the gust factor. The statistical method to estimate the peak factor did not reproduce the observed vertical decrease in near-neutral and stable conditions and near-constant situation in unstable conditions. Despite this inconsistency, the theoretical method provides estimates for the peak...

  10. Vertical Footbridge Vibrations: The Response Spectrum Methodology

    DEFF Research Database (Denmark)

    Georgakis, Christos; Ingólfsson, Einar Thór

    2008-01-01

    In this paper, a novel, accurate and readily codifiable methodology for the prediction of vertical footbridge response is presented. The methodology is based on the well-established response spectrum approach used in the majority of the world’s current seismic design codes of practice. The concept...... of a universally applicable reference response spectrum is introduced, from which the pedestrian-induced vertical response of any footbridge may be determined, based on a defined “event” and the probability of occurrence of that event. A series of Monte Carlo simulations are undertaken for the development...... period is introduced and its implication on the calculation of footbridge response is discussed. Finally, a brief comparison is made between the theoretically predicted pedestrian-induced vertical response of an 80m long RC footbridge (as an example) and actual field measurements. The comparison shows...

  11. Certified standards and vertical coordination in aquaculture

    DEFF Research Database (Denmark)

    Trifkovic, Neda

    2014-01-01

    This paper explores the interaction between food standards and vertical coordination in the Vietnamese pangasius sector. For farmers and processors alike, the adoption of standards is motivated by a desire to improve market access by ensuring high quality supply. Instead of encouraging the applic......This paper explores the interaction between food standards and vertical coordination in the Vietnamese pangasius sector. For farmers and processors alike, the adoption of standards is motivated by a desire to improve market access by ensuring high quality supply. Instead of encouraging...... the application of standards and contract farming, processing companies prefer to vertically integrate primary production largely due to concerns over the stable supply of pangasius with satisfactory quality and safety attributes. These tendencies increase the market dominance of industrial farming and worsen...

  12. Vertical vibration analysis for elevator compensating sheave

    International Nuclear Information System (INIS)

    Watanabe, Seiji; Nakazawa, Daisuke; Fukui, Daiki; Okawa, Takeya

    2013-01-01

    Most elevators applied to tall buildings include compensating ropes to satisfy the balanced rope tension between the car and the counter weight. The compensating ropes receive tension by the compensating sheave, which is installed at the bottom space of the elevator shaft. The compensating sheave is only suspended by the compensating ropes, therefore, the sheave can move vertically while the car is traveling. This paper shows the elevator dynamic model to evaluate the vertical motion of the compensating sheave. Especially, behavior in emergency cases, such as brake activation and buffer strike, was investigated to evaluate the maximum upward motion of the sheave. The simulation results were validated by experiments and the most influenced factor for the sheave vertical motion was clarified

  13. Plasmonic Properties of Vertically Aligned Nanowire Arrays

    Directory of Open Access Journals (Sweden)

    Hua Qi

    2012-01-01

    Full Text Available Nanowires (NWs/Ag sheath composites were produced to investigate plasmonic coupling between vertically aligned NWs for surface-enhanced Raman scattering (SERS applications. In this investigation, two types of vertical NW arrays were studied; those of ZnO NWs grown on nanosphere lithography patterned sapphire substrate via vapor-liquid-solid (VLS mechanism and Si NW arrays produced by wet chemical etching. Both types of vertical NW arrays were coated with a thin layer of silver by electroless silver plating for SERS enhancement studies. The experimental results show extremely strong SERS signals due to plasmonic coupling between the NWs, which was verified by COMSOL electric field simulations. We also compared the SERS enhancement intensity of aligned and random ZnO NWs, indicating that the aligned NWs show much stronger and repeatable SERS signal than those grown in nonaligned geometries.

  14. Vertical gradients of sunspot magnetic fields

    Science.gov (United States)

    Hagyard, M. J.; Teuber, D.; West, E. A.; Tandberg-Hanssen, E.; Henze, W., Jr.; Beckers, J. M.; Bruner, M.; Hyder, C. L.; Woodgate, B. E.

    1983-01-01

    The results of a Solar Maximum Mission (SMM) guest investigation to determine the vertical gradients of sunspot magnetic fields for the first time from coordinated observations of photospheric and transition-region fields are described. Descriptions are given of both the photospheric vector field of a sunspot, derived from observations using the NASA Marshall Space Flight Center vector magnetograph, and of the line-of-sight component in the transition region, obtained from the SMM Ultraviolet Spectrometer and Polarimeter instrument. On the basis of these data, vertical gradients of the line-of-sight magnetic field component are calculated using three methods. It is found that the vertical gradient of Bz is lower than values from previous studies and that the transition-region field occurs at a height of approximately 4000-6000 km above the photosphere.

  15. Vertical vibration analysis for elevator compensating sheave

    Science.gov (United States)

    Watanabe, Seiji; Okawa, Takeya; Nakazawa, Daisuke; Fukui, Daiki

    2013-07-01

    Most elevators applied to tall buildings include compensating ropes to satisfy the balanced rope tension between the car and the counter weight. The compensating ropes receive tension by the compensating sheave, which is installed at the bottom space of the elevator shaft. The compensating sheave is only suspended by the compensating ropes, therefore, the sheave can move vertically while the car is traveling. This paper shows the elevator dynamic model to evaluate the vertical motion of the compensating sheave. Especially, behavior in emergency cases, such as brake activation and buffer strike, was investigated to evaluate the maximum upward motion of the sheave. The simulation results were validated by experiments and the most influenced factor for the sheave vertical motion was clarified.

  16. Study on characteristics of vertical strong motions

    International Nuclear Information System (INIS)

    Akao, Y.; Katukura, H.; Fukushima, S.; Mizutani, M.

    1993-01-01

    Statistic properties of vertical strong ground motions from near-field earthquakes are discussed in comparison with that of horizontal motions. It is a feature of this analysis that time history of each observed record is divided into direct P- and S-wave segments from a seismological viewpoint. Following results are obtained. Vertical motion energy excited by direct S-waves is about 0.6 times of horizontal ones at deep underground, and it approaches to 1.0 at shallow place. Horizontal motion energy excited by direct P-waves becomes 0.2 times (at deep) or more (at shallow) of vertical one. These results can be available in modeling of input motions for aseismic design. (author)

  17. Coupled vertical-rocking response of base-isolated structures

    International Nuclear Information System (INIS)

    Pan, T.C.; Kelly, J.M.

    1984-01-01

    A base-isolated building can have a small horizontal eccentricity between the center of mass of the superstructure and the center of rigidity of the supporting bearings. The structure can be modeled as a rigid block with tributary masses supported on massless rubber bearings placed at a constant elevation below the center of mass. Perturbation methods are implemented to find the dynamic characteristics for both the detuned and the perfectly tuned cases. The Green's functions for the displacement response of the system are derived for the undamped and the damped conditions. The response spectrum modal superposition method is used in estimating the maximum acceleration. A simple method, accounting for the effect of closely spaced modes, is proposed for combining modal maxima and results in an approximate single-degree-of-freedom solution. This approximate solution may be used for thepreliminary design of a base-isolated structure. Numerical results for a base-isolated building subjected to the vertical component of the El Centro earthquake of 1940 were carried out for comparison with analytical results. It is shown that the effect of rocking coupling on the vertical seismic response of baseisolated structures can generally be neglected because of the combined effects of the time lag between the maximum translational and rotational responses and the influence of damping in the isolation system

  18. Characterisation of microbial biocoenosis in vertical subsurface flow constructed wetlands

    International Nuclear Information System (INIS)

    Tietz, Alexandra; Kirschner, Alexander; Langergraber, Guenter; Sleytr, Kirsten; Haberl, Raimund

    2007-01-01

    In this study a quantitative description of the microbial biocoenosis in subsurface vertical flow constructed wetlands fed with municipal wastewater was carried out. Three different methods (substrate induced respiration, ATP measurement and fumigation-extraction) were applied to measure the microbial biomass at different depths of planted and unplanted systems. Additionally, bacterial biomass was determined by epifluorescence microscopy and productivity was measured via 14 C leucine incorporation into bacterial biomass. All methods showed that > 50% of microbial biomass and bacterial activity could be found in the first cm and about 95% in the first 10 cm of the filter layer. Bacterial biomass in the first 10 cm of the filter body accounted only for 16-19% of the total microbial biomass. Whether fungi or methodical uncertainties are mainly responsible for the difference between microbial and bacterial biomass remains to be examined. A comparison between the purification performance of planted and unplanted pilot-scale subsurface vertical flow constructed wetlands (PSCWs) showed no significant difference with the exception of the reduction of enterococci. The microbial biomass in all depths of the filter body was also not different in planted and unplanted systems. Compared with data from soils the microbial biomass in the PSCWs was high, although the specific surface area of the used sandy filter material available for biofilm growth was lower, especially in the beginning of the set-up of the PSCWs, due to missing clay and silt fraction

  19. New Search Space Reduction Algorithm for Vertical Reference Trajectory Optimization

    Directory of Open Access Journals (Sweden)

    Alejandro MURRIETA-MENDOZA

    2016-06-01

    Full Text Available Burning the fuel required to sustain a given flight releases pollution such as carbon dioxide and nitrogen oxides, and the amount of fuel consumed is also a significant expense for airlines. It is desirable to reduce fuel consumption to reduce both pollution and flight costs. To increase fuel savings in a given flight, one option is to compute the most economical vertical reference trajectory (or flight plan. A deterministic algorithm was developed using a numerical aircraft performance model to determine the most economical vertical flight profile considering take-off weight, flight distance, step climb and weather conditions. This algorithm is based on linear interpolations of the performance model using the Lagrange interpolation method. The algorithm downloads the latest available forecast from Environment Canada according to the departure date and flight coordinates, and calculates the optimal trajectory taking into account the effects of wind and temperature. Techniques to avoid unnecessary calculations are implemented to reduce the computation time. The costs of the reference trajectories proposed by the algorithm are compared with the costs of the reference trajectories proposed by a commercial flight management system using the fuel consumption estimated by the FlightSim® simulator made by Presagis®.

  20. Vertical Load Distribution for Cloud Computing via Multiple Implementation Options

    Science.gov (United States)

    Phan, Thomas; Li, Wen-Syan

    Cloud computing looks to deliver software as a provisioned service to end users, but the underlying infrastructure must be sufficiently scalable and robust. In our work, we focus on large-scale enterprise cloud systems and examine how enterprises may use a service-oriented architecture (SOA) to provide a streamlined interface to their business processes. To scale up the business processes, each SOA tier usually deploys multiple servers for load distribution and fault tolerance, a scenario which we term horizontal load distribution. One limitation of this approach is that load cannot be distributed further when all servers in the same tier are loaded. In complex multi-tiered SOA systems, a single business process may actually be implemented by multiple different computation pathways among the tiers, each with different components, in order to provide resilience and scalability. Such multiple implementation options gives opportunities for vertical load distribution across tiers. In this chapter, we look at a novel request routing framework for SOA-based enterprise computing with multiple implementation options that takes into account the options of both horizontal and vertical load distribution.

  1. Vertical stability, high elongation, and the consequences of loss of vertical control on DIII-D

    International Nuclear Information System (INIS)

    Kellman, A.G.; Ferron, J.R.; Jensen, T.H.; Lao, L.L.; Luxon, J.L.; Skinner, D.G.; Strait, E.J.; Reis, E.; Taylor, T.S.; Turnbull, A.D.; Lazarus, E.A.; Lister, J.B.

    1990-09-01

    Recent modifications to the vertical control system for DIII-D has enabled operation of discharges with vertical elongation κ, up to 2.5. When vertical stability is lost, a disruption follows and a large vertical force on the vacuum vessel is observed. The loss of plasma energy begins when the edge safety factor q is 2 but the current decay does not begin until q ∼1.3. Current flow on the open field lines in the plasma scrapeoff layer has been measured and the magnitude and distribution of these currents can explain the observed force on the vessel. Equilibrium calculations and simulation of this vertical displacement episode are presented. 7 refs., 4 figs

  2. The Revolutionary Vertical Lift Technology (RVLT) Project

    Science.gov (United States)

    Yamauchi, Gloria K.

    2018-01-01

    The Revolutionary Vertical Lift Technology (RVLT) Project is one of six projects in the Advanced Air Vehicles Program (AAVP) of the NASA Aeronautics Research Mission Directorate. The overarching goal of the RVLT Project is to develop and validate tools, technologies, and concepts to overcome key barriers for vertical lift vehicles. The project vision is to enable the next generation of vertical lift vehicles with aggressive goals for efficiency, noise, and emissions, to expand current capabilities and develop new commercial markets. The RVLT Project invests in technologies that support conventional, non-conventional, and emerging vertical-lift aircraft in the very light to heavy vehicle classes. Research areas include acoustic, aeromechanics, drive systems, engines, icing, hybrid-electric systems, impact dynamics, experimental techniques, computational methods, and conceptual design. The project research is executed at NASA Ames, Glenn, and Langley Research Centers; the research extensively leverages partnerships with the US Army, the Federal Aviation Administration, industry, and academia. The primary facilities used by the project for testing of vertical-lift technologies include the 14- by 22-Ft Wind Tunnel, Icing Research Tunnel, National Full-Scale Aerodynamics Complex, 7- by 10-Ft Wind Tunnel, Rotor Test Cell, Landing and Impact Research facility, Compressor Test Facility, Drive System Test Facilities, Transonic Turbine Blade Cascade Facility, Vertical Motion Simulator, Mobile Acoustic Facility, Exterior Effects Synthesis and Simulation Lab, and the NASA Advanced Supercomputing Complex. To learn more about the RVLT Project, please stop by booth #1004 or visit their website at https://www.nasa.gov/aeroresearch/programs/aavp/rvlt.

  3. PERPETUAL LEASE: FEATURES OF ACCOUNTING

    Directory of Open Access Journals (Sweden)

    Tetiana Yurchenko

    2017-03-01

    Full Text Available The article namely deals with the peculiarities of legal regulation of the right to use someone else's land for agricultural purposes under the perpetual lease contract. Recognition of the legitimacy of perpetual lease as an intangible asset and, therefore, the object of accounting was justified. The features of the primary account perpetual lease rights were analyzed. It was found that for documenting transactions receipt, commissioning, de-recognition perpetual lease specialized forms of primary documents is not installed. The main aspects of accounting reflection of land under perpetual lease contracts were identified and ways of their improving were developed. The period on which the land is transferred for use under perpetual lease contract was proposed. During the study, general scientific methods – induction, deduction, synthesis, analysis, dialectical, historical, generalizations and specific methods of accounting – documentation, evaluation, accounting records were used. Keywords: accounting, land, perpetual lease, intangible assets, the right to use.

  4. Accounting Conservatism and Managerial Incentives

    OpenAIRE

    Young K. Kwon

    2005-01-01

    There are two sources of agency costs under moral hazard: (1) distortions in incentive contracts and (2) implementation of suboptimal decisions. In the accounting literature, the relation between conservative accounting and agency costs of type (1) has received considerable attention (cf. Watts 2002). However, little appears to be known about the effects of accounting conservatism on agency costs of type (2) or trade-offs between agency costs of types (1) and (2). The purpose of this study is...

  5. Accounting information and managerial work

    OpenAIRE

    Matthew Hall

    2010-01-01

    Despite calls to link management accounting more closely to management (Jonsson, 1998), much is still to be learned about the role of accounting information in managerial work. This lack of progress stems partly from a failure to incorporate in research efforts the findings regarding the nature of managerial work, as well as inadequate attention devoted to the detailed practices through which accounting information is actually used by managers in their work. In this paper I draw on prior rese...

  6. Cultural Impacts in Managerial Accounting

    OpenAIRE

    Flavius Guinea

    2006-01-01

    From the theoretical point of view, it has been stated that there is a considerable probability that some cultural aspects could affect the economic environment and, consequently, the managerial accounting. While this statement has a certain suppositional degree, we will try to test the importance of culture within the managerial accounting. Several empirical approaches underline the existence of a powerful impact of the national culture on the managerial accounting systems. Moreover, it is c...

  7. The logic of pension accounting

    OpenAIRE

    Napier, Christopher J.

    2009-01-01

    Accounting for pensions has been a problem for standard setters for over 30 years. Early attempts to develop accounting standards were based on a cost orientation and reflected funding considerations. More recently, a balance sheet focus has led to issues over identification and measurement of pension liabilities and assets. Accounting standards that permit enterprises to ignore, spread or segregate elements of pension cost, or to create artificial cost measures, are open to criticism and ...

  8. Tritium control and accountability instructions

    International Nuclear Information System (INIS)

    Wall, W.R.; Cruz, S.L.

    1985-08-01

    This instruction describes the tritium accountability procedures practiced by the Tritium Research Laboratory, at Sandia National Laboratories, Livermore. The accountability procedures are based upon the Sandia National Laboratories, Livermore, Nuclear Materials Operations Manual, SAND83-8036. The Nuclear Materials Operations Manual describes accountability techniques which are in compliance with the Department of Energy 5630 series Orders, Code of Federal Regulations, and Sandia National Laboratories Instructions

  9. Tritium control and accountability instructions

    International Nuclear Information System (INIS)

    Wall, W.R.

    1981-03-01

    This instruction describes the tritium accountability procedures practiced by the Tritium Research Laboratory, Building 968 at Sandia National Laboratories, Livermore. The accountability procedures are based upon the Sandia National Laboratories, Livermore, Nuclear Materials Operations Manual, SAND78-8018. The Nuclear Materials Operations Manual describes accountability techniques which are in compliance with the Department of Energy Manual, Code of Federal Regulations, and Sandia National Laboratories Instructions

  10. Elasto-plastic frame under horizontal and vertical Gaussian excitation

    DEFF Research Database (Denmark)

    Ditlevsen, Ove Dalager; Tarp-Johansen, Niels Jacob; Randrup-Thomsen, S.

    1999-01-01

    Taking geometric non-linearity into account anoscillator of the form as aportal frame with a rigid traverse and with ideal-elastic ideal-plasticclamped-in columns behaves under horizontalexcitation as an ideal-elastic hardening / softening-plastic oscilator given that the columns carry atension....../compression axial force. Assuming that the horizontal excitationof the traverse is Gaussian white noise, statistics related to the plastic displacement response are determinedby use of simulation based on the Slepian modelprocess method combined with envelope excursion properties. Besidesgiving physical insight...... the method givesgood approximations to results obtained by slow direct simulation of thetotal response. Moreover, the influence of a randomly varying axial column force isinvestigated by direct response simulation. This case corresponds to parametric excitation as generated by the vertical acceleration...

  11. Mass transfer effects on vertical oscillating plate with heat flux

    Directory of Open Access Journals (Sweden)

    Muthucumaraswamy R.

    2007-01-01

    Full Text Available Theoretical solution of unsteady viscous incompressible flow past an infinite vertical oscillating plate with uniform heat flux and mass diffusion is presented here, taking into account of the homogeneous chemical reaction of first-order. The temperature from the plate to the fluid at an uniform rate and the mass is diffused uniformly. The dimensionless governing equations has been obtained by the Laplace transform method, when the plate is oscillating harmonically in its own plane. The effects of velocity and concentration are studied for different parameters like phase angle chemical reaction parameter, thermal Grashof number, mass Grashof number Schmidt number and time are studied. The so­lutions are valid only for small values of time t. It is observed that the velocity increases with decreasing phase angle ωt or chemical reaction parameter.

  12. Geometric Filtering Effect of Vertical Vibrations in Railway Vehicles

    Directory of Open Access Journals (Sweden)

    Mădălina Dumitriu

    2012-09-01

    Full Text Available The paper herein examines the geometric filtering effect coming from the axle base of a railway vehicle upon the vertical vibrations behavior, due to the random irregularities of the track. For this purpose, the complete model of a two-level suspension and flexible carbody vehicle has been taken into account. Following the modal analysis, the movement equations have been treated in an original manner and brought to a structure that points out at the symmetrical and anti-symmetrical decoupled movements of vehicle and their excitation modes. There has been shown that the geometric filtering has a selective behavior in decreasing the level of vibrations, and its contribution is affected by the axle base magnitude, rolling speed and frequency range.

  13. Structural failure modes in vertical tanks: reinforcement evaluation and solutions

    International Nuclear Information System (INIS)

    Alcantud Abellan, M.; Orden Martinez, A.

    1995-01-01

    Vertical storage tanks are essential components in the safety of nuclear plant systems. It has been shown that the traditional method of analysing seismic loads is not conservative, as it does not take account of the interaction between fluid and tank structure. This paper identifies different possible structural failure modes in tanks due to seismic load, and methods devised by various authors to evaluate tank structure capacity under different failure modes. These methods are based on experimental data relating to the structural behaviour of tanks during actual seismic events, tests, and theoretical analyses. The paper describes the problems of these structures under seismic loads in nuclear plants. It proposes solutions to the main structural problem, tank anchorage, for which the re-evaluation of the anchorage capacity is required, using methods (finite element) less conservative than those proposed by other authors. Also proposed is the local reinforcement of anchorages to increase their capacity. (Author) 4 refs

  14. Vertical motions in an intense magnetic flux tube

    International Nuclear Information System (INIS)

    Roberts, B.; Webb, A.R.

    1978-01-01

    The recent discovery of localised intense magnetic fields in the solar photosphere is one of the major surprises of the past few years. Here the theoretical nature of small amplitude motions in such an intense magnetic flux tube, within which the field strength may reach 2 kG is considered. A systematic derivation of the governing 'expansion' equations is given for a vertical slender tube, taking into account the dependence upon height of the buoyancy, compressibility and magnetic forces. Several special cases (e.g. the isothermal atmosphere) are considered as well as a more realistic, non-isothermal, solar atmosphere. The expansion procedure is shown to give good results in the special case of a uniform basic-state (in which gravity is negligible) and for which a more exact treatment is possible. (Auth.)

  15. Impedance function of a group of vertical piles

    International Nuclear Information System (INIS)

    Wolf, J.P.; Arx, G.A. von

    1978-01-01

    Impedance and transfer functions of a group of vertical piles located in any desired configuration in plan in a horizontally stratified soil layer are derived. Hysteretic and radiation damping are accounted for. The method separates the piles and the soil, introducing unknown interaction forces. The total flexibility matrix of the soil is constructed, superposing the (complex) flexibility coefficients caused by the interaction forces of a single pile only. The dependence of the impedance and transfer functions on the oscllating frequency for foundations with different numbers of piles is investigated. Pile-soil-pile interaction is shown to be very important for all modes of vibration. The procedure is used in the seismic analysis of a reactor building. (Author)

  16. Vertically Integrated Multinationals and Productivity Spillovers

    DEFF Research Database (Denmark)

    Clementi, Federico; Bergmann, Friedrich

    are not automatic. In this paper, we study how these externalities are affected by the strategy of vertical integration of foreign multinationals. Our analysis, based on firm-level data of European manufacturing companies, shows that local firms perceive weaker backward spillovers if client foreign affiliates...... are vertically integrated in their industry. The spillovers that arise from the activity of companies that do not invest in the domestic firms’ industry are 2.6 to 5 times stronger than the ones than come from affiliates of multinationals that invest in the industry of local firms....

  17. Thermal Stratification in Vertical Mantle Tanks

    DEFF Research Database (Denmark)

    Knudsen, Søren; Furbo, Simon

    2001-01-01

    It is well known that it is important to have a high degree of thermal stratification in the hot water storage tank to achieve a high thermal performance of SDHW systems. This study is concentrated on thermal stratification in vertical mantle tanks. Experiments based on typical operation conditions...... are carried out to investigate how the thermal stratification is affected by different placements of the mantle inlet. The heat transfer between the solar collector fluid in the mantle and the domestic water in the inner tank is analysed by CFD-simulations. Furthermore, the flow pattern in the vertical mantle...

  18. Breakwaters with Vertical and Inclined Concrete Walls

    DEFF Research Database (Denmark)

    Burcharth, Hans Falk

    Following the PIANC PTC II working group on Analyses of Rubble Mound Breakwaters it was, in 1991, decided to form Working Group (WG) n° 28 on "Breakwaters with vertical and inclined concrete walls" The scope of the work was to achieve a better understanding of the overall safety aspects in the de......Following the PIANC PTC II working group on Analyses of Rubble Mound Breakwaters it was, in 1991, decided to form Working Group (WG) n° 28 on "Breakwaters with vertical and inclined concrete walls" The scope of the work was to achieve a better understanding of the overall safety aspects...

  19. Preserving the Modernist Vertical Urban Factory

    Directory of Open Access Journals (Sweden)

    Nina Rappaport

    2016-07-01

    Full Text Available This essay is adapted in part, from the section, “Modern Factory Architecture” case studies from Nina Rappaport’s book Vertical Urban Factory, published by Actar this spring. Vertical Urban Factory began as an architecture studio, and then an exhibition, which opened in New York in 2011 and traveled to Detroit and Toronto in 2012. Last year the show was displayed at Archizoom at EPFL in Lausanne; Industry City, Brooklyn; and the Charles Moore School of Architecture at Kean University, in New Jersey. The project continues as a think tank evaluating factory futures and urban industrial potential.

  20. Geophysical aspects of vertical streamer seismic data

    Energy Technology Data Exchange (ETDEWEB)

    Sognnes, Walter

    1999-12-31

    Vertical cable acquisition is performed by deploying a certain number of vertical hydrophone arrays in the water column, and subsequently shooting a source point on top of it. The advantage of this particular geometry is that gives a data set with all azimuths included. Therefore a more complete 3-D velocity model can be derived. In this paper there are presented some results from the Fuji survey in the Gulf of Mexico. Based on these results, improved geometries and review recommendations for future surveys are discussed. 7 figs.

  1. Geophysical aspects of vertical streamer seismic data

    Energy Technology Data Exchange (ETDEWEB)

    Sognnes, Walter

    1998-12-31

    Vertical cable acquisition is performed by deploying a certain number of vertical hydrophone arrays in the water column, and subsequently shooting a source point on top of it. The advantage of this particular geometry is that gives a data set with all azimuths included. Therefore a more complete 3-D velocity model can be derived. In this paper there are presented some results from the Fuji survey in the Gulf of Mexico. Based on these results, improved geometries and review recommendations for future surveys are discussed. 7 figs.

  2. The importance of accounting principles in the accounting profession

    OpenAIRE

    Daniela Raluca Patrascu

    2014-01-01

    A true professional accountant must meet the following basic requirements: integrity, objectivity, professional competence, confidentiality, professional behavior, respect to technical and professional standards. Integrity expresses conceptually the professional accountant’s obligation to behave with honesty and fairness in professional and business relationships. Any company is seeking an accountant as, sincere and honest, which means the operation of fair dealing and fair protection aginst ...

  3. Lean accounting – as a future accounting system

    Directory of Open Access Journals (Sweden)

    M.V. Koryagin

    2017-12-01

    Full Text Available The historical development of lean accounting is researched. The comparison of lean accounting and accounting is carried out. The article determines the lean accounting basic principles, which are the basis for the selection of main ten steps of upgrading to the system of lean accounting: the evaluation of the current situation and the expected development prospects of the enterprise; the development of the principles of implementing lean accounting; the determining the production parameters and methodology of the economic model construction; the organization of lean manufacturing environment and reducing most of the stock; the determining the flow of value creation; the rejection of variable accounting and reverse cancellation of all labor costs and the cost of materials; the rejection of tracking stocks and assign of the costs directly to the costs of sales when occurred; the definition of client-targeted spending; the relationship with suppliers and automation of the accounts payable; the relationship with customers and automation of the payments received.

  4. Multimedia and Management Accounting: Adding Creativity to Accounting.

    Science.gov (United States)

    Heisz, Mary A.; Blake, Catherine M.; Andrusyszyn, Mary-Anne

    2000-01-01

    Describes the development of an interactive multimedia accounting module for management accounting at the University of Western Ontario. Discusses results of a study of graduate students that investigated the influence of the module on learning and retention compared to traditional instruction as well as students' perceptions of the module.…

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

    Directory of Open Access Journals (Sweden)

    Valeria Gisela Perez

    2016-06-01

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

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

    NARCIS (Netherlands)

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

    2010-01-01

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

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

    NARCIS (Netherlands)

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

    2010-01-01

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

  8. Measurement of the CKM matrix element vertical stroke Vts vertical stroke 2

    International Nuclear Information System (INIS)

    Unverdorben, Christopher Gerhard

    2015-03-01

    This is the first direct measurement of the CKM matrix element vertical stroke V ts vertical stroke, using data collected by the ATLAS detector in 2012 at √(s)= 8 TeV pp-collisions with a total integrated luminosity of 20.3 fb -1 . The analysis is based on 112 171 reconstructed t anti t candidate events in the lepton+jets channel, having a purity of 90.0 %. 183 t anti t→W + W - b anti s decays are expected (charge conjugation implied), which are available for the extraction of the CKM matrix element vertical stroke V ts vertical stroke 2 . To identify these rare decays, several observables are examined, such as the properties of jets, tracks and of b-quark identification algorithms. Furthermore, the s-quark hadrons K 0 s are considered, reconstructed by a kinematic fit. The best observables are combined in a multivariate analysis, called ''boosted decision trees''. The responses from Monte Carlo simulations are used as templates for a fit to data events yielding a significance value of 0.7σ for t→s+W decays. An upper limit of vertical stroke V ts vertical stroke 2 <1.74 % at 95 % confidence level is set, including all systematic and statistical uncertainties. So this analysis, using a direct measurement of the CKM matrix element vertical stroke V ts vertical stroke 2 , provides the best direct limit on vertical stroke V ts vertical stroke 2 up to now.

  9. Design of forest rent accounting

    Directory of Open Access Journals (Sweden)

    T.S. Osadcha

    2016-12-01

    Full Text Available The urgent task for the effective functioning of the national economy is the need to reflect income from the use of forest resources in accounting, which will allow management personnel to prove the effectiveness of environmental protection measures, to assess the amount of expenses taken during restoration and protection of forest resources. The study aims at identifying characteristics of forest rent to determine the amount and its reflection in the accounting for its management. The author understands a forest rent as the income received from the owner of forest resources. The above procedure for determining the amount of forest rent can be used to display it in the accounting. A forest rent is a type of business income, so for its reflection in the accounting it is proposed to open the analytical accounts to account 79 named «Financial results». To determine the amount of forest rent and its reflection in the accounting the author suggests the calculation form of a forest rent. In order to manage the size of a forest rent and expenses incurred to obtain it the author proposes to use the information from the developed report about the forest rent formation. The displaying forest rents in accounting will provide accurate and deep information to the management about the revenue and assets of a company. The rational use of forest resources and accounting reflection of a forest rent will strengthen control over the influence of human activity on natural resources and keep the conception of sustainable development.

  10. Corporate Accounting Policy Efficiency Improvement

    Directory of Open Access Journals (Sweden)

    Elena K. Vorobei

    2013-01-01

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

  11. ACCOUNTING PRINCIPLES: EVOLUTION, CONTENT, CONSEQUENCES

    Directory of Open Access Journals (Sweden)

    Liliana LAZARI

    2017-04-01

    Full Text Available Accounting principles are rules that help producers of financial information to recognize, evaluate, classify and present information. At the same time, they are very general rules, which can be implemented in several ways, generating more accounting treatments. Although the foreign literature presents numerous classifications of the principles in terms of the given research, we will continue to deal with the terms that have the value of accounting principles, their evolution in the Republic of Moldova, but also the influence on keeping the accounting and financial reporting. In the research, we used the method of comparison, analysis, deduction, but also the historical method. The results of the research on accounting principles will contribute to the development of their applicability both for those studying and researching the field of accounting, as well as for those who apply in practice the keeping of accounting in all stages of work: elaboration of accounting policies, recognition, evaluation and accounting for economic transactions and preparing the financial statements of the entity.

  12. Basic concepts of materials accounting

    International Nuclear Information System (INIS)

    Markin, J.T.

    1989-01-01

    The importance of accounting for nuclear materials to the efficient, safe, and economical operation of nuclear facilities is introduced, and the following topics are covered: material balance equation; item control areas; material balance uncertainty; decision procedures for materials accounting; conventional and near-real-time accounting; regulatory requirements of the US Department of Energy and the Nuclear Regulatory Commission; and a summary related to the development of a materials accounting system to implement the basic concepts described. The summary includes a section on each of the following: problem definition, system objectives, and system design

  13. Order Fulfillment and Accounting System

    Data.gov (United States)

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

  14. 33 CFR 118.85 - Lights on vertical lift bridges.

    Science.gov (United States)

    2010-07-01

    ... 33 Navigation and Navigable Waters 1 2010-07-01 2010-07-01 false Lights on vertical lift bridges... BRIDGES BRIDGE LIGHTING AND OTHER SIGNALS § 118.85 Lights on vertical lift bridges. (a) Lift span lights. The vertical lift span of every vertical lift bridge shall be lighted so that the center of the...

  15. Vertical instability in TCV: comparison of experimental and theoretical growth rates

    International Nuclear Information System (INIS)

    Hofmann, F.; Dutch, M.J.; Ward, D.J.; Anton, M.; Furno, I.; Lister, J.B.; Moret, J.M.

    1996-12-01

    Growth rates of the axisymmetric mode in vertically elongated plasmas in the TCV tokamak are measured and compared with numerically calculated growth rates for the reconstructed equilibria. This comparison is made over a range of discharge parameters including elongation, triangularity, and vertical position within the vacuum vessel. Growth rates increase with respect to increasing elongation, decreasing triangularity and increasing vertical distance from the top of the vacuum vessel, as expected. The agreement between the measured growth rates in the experiment and the numerically determined growth rates is excellent, in particular for the full linear MHD model which accounts for the non-rigid motion of strongly shaped plasma cross-sections. (author) 7 figs., 22 refs

  16. Seamless Vertical Handoff using Invasive Weed Optimization (IWO algorithm for heterogeneous wireless networks

    Directory of Open Access Journals (Sweden)

    T. Velmurugan

    2016-03-01

    Full Text Available Heterogeneous wireless networks are an integration of two different networks. For better performance, connections are to be exchanged among the different networks using seamless Vertical Handoff. The evolutionary algorithm of invasive weed optimization algorithm popularly known as the IWO has been used in this paper, to solve the Vertical Handoff (VHO and Horizontal Handoff (HHO problems. This integer coded algorithm is based on the colonizing behavior of weed plants and has been developed to optimize the system load and reduce the battery power consumption of the Mobile Node (MN. Constraints such as Receiver Signal Strength (RSS, battery lifetime, mobility, load and so on are taken into account. Individual as well as a combination of a number of factors are considered during decision process to make it more effective. This paper brings out the novel method of IWO algorithm for decision making during Vertical Handoff. Therefore the proposed VHO decision making algorithm is compared with the existing SSF and OPTG methods.

  17. Accounting for social accountability: developing critiques of social accountability within medical education.

    Science.gov (United States)

    Ritz, Stacey A; Beatty, Kathleen; Ellaway, Rachel H

    2014-01-01

    The concept of the social accountability of medical schools has garnered many followers, in response to a broad desire for greater social justice in health care. As its use has spread, the term 'social accountability' has become a meta-narrative for social justice and an inevitable and unquestionable good, while at the same time becoming increasingly ambiguous in its meaning and intent. In this article, we use the lenses of postmodernism and critical reflexivity to unpack the multiple meanings of social accountability. In our view, subjecting the concept of 'social accountability' to critique will enhance the ability to appraise the ways in which it is understood and enacted. We contend that critical reflexivity is necessary for social accountability to achieve its aspirations, and hence we must be prepared to become accountable not only for our actions, but also for the ideologies and discourses underlying them.

  18. Interrelation of accounting types in Ukraine

    OpenAIRE

    Задорожний, Зеновій Васильович

    2015-01-01

    The issue of essence of managerial and production accounting and their interrelation with other accounting types has been considered. It has been indicated that managerial accounting is a constituent of production accounting in the part of accounting for expenses.

  19. Accounting for Investement Property Under Romanian Accounting System

    Directory of Open Access Journals (Sweden)

    Sava Raluca

    2015-04-01

    Full Text Available Investment property, an important component of the current assets, need special attention both in terms of their impact on accounting and well as in reporting the annual financial statements. Internationally their accounting treatment is presented by the IAS 40 Investment property issued in 2000 and being operative for annual periods beginning on or after 1 January 2001 with a number of subsequent amendments.First step in aligning the Romanian accounting system (RAS to the international accounting and financial reporting standards has manifested in terms of properties starting with 2012 but only for the listed companies - OMFP 1286 which has brought significant changes in the execution way of the individual financial statements of these companies and in terms of the accounting presentation of the investment properties and fixed assets held for sale. In accordance with this order and the Romanian accounting rules recognize investment properties as being a separate component of the fixed assets, applying the provisions of IAS 40.This paper deals with the next step by presenting the occurred legislative changes related to the accounting treatment of the investment property, changes that are applicable to all the Romanian companies, not just those listed on the stock exchange, starting from the financial year 2015.

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

    Directory of Open Access Journals (Sweden)

    I.М. Vygivska

    2016-07-01

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

  1. Accounting & Finance; a Basic Introduction

    NARCIS (Netherlands)

    drs. Ewoud Jansen

    2011-01-01

    The book is about finance and accounting, subjects widely discussed in many other books. What sets this book apart from most others is that it discusses all the basic aspects of finance and accounting in one single textbook. Three areas of interest are discussed: Financial Management; Management

  2. Integrating Systems into Accounting Instruction.

    Science.gov (United States)

    Heatherington, Ralph

    1980-01-01

    By incorporating a discussion of systems into the beginning accounting class, students will have a more accurate picture of business and the role accounting plays in it. Students should understand the purpose of forms, have a basic knowledge of flowcharting principles and symbols, and know how source documents are created. (CT)

  3. A provider based accounting architecture

    NARCIS (Netherlands)

    Parhonyi, R.; Quartel, D.; Pras, A.

    2002-01-01

    This paper presents a novel content accounting architecture. Content accounting is becoming increasingly important since it is anticipated that in the near future more billable content on the Internet will be published. The architecture presented in this paper has a distributed functionality and an

  4. The Accountability Illusion: North Dakota

    Science.gov (United States)

    Thomas B. Fordham Institute, 2009

    2009-01-01

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

  5. Public accountability procedures in Denmark

    DEFF Research Database (Denmark)

    Jamison, Andrew; Møhl, Terkel

    2004-01-01

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

  6. Green accounts & day high schools

    DEFF Research Database (Denmark)

    Jørgensen, Michael Søgaard

    1997-01-01

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

  7. Reclaiming Accountability in Teacher Education

    Science.gov (United States)

    Cochran-Smith, Marilyn; Carney, Molly Cummings; Keefe, Elizabeth Stringer; Burton, Stephani; Chang, Wen-Chia; Fernández, M. Beatriz; Miller, Andrew F.; Sánchez, Juan Gabriel; Baker, Megina

    2018-01-01

    Teacher accountability has been a major strategy for "fixing" education for the last 2 decades. In this book, Cochran-Smith and her research team argue that it is time for teacher educators to reclaim accountability by adopting a new approach that features intelligent professional responsibility, challenges the structures and processes…

  8. Accounting Experiences in Collaborative Learning

    Science.gov (United States)

    Edmond, Tracie; Tiggeman, Theresa

    2009-01-01

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

  9. An Accounting International Experience Course

    Science.gov (United States)

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

    2010-01-01

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

  10. Basis of plant accounting system

    International Nuclear Information System (INIS)

    Schneider, R.A.

    1984-01-01

    This presentation describes in an introductory manner the accountability design approach which is used for the Model Plant in order to meet US safeguards requirements. The general requirements for the US national system are first presented. Next, the approach taken to meet each general requirement is described. This presentation introduces the general concepts and principles of the accountability system

  11. Enhancing accountability in the cloud

    NARCIS (Netherlands)

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

    2016-01-01

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

  12. Revised Accounting for Business Combinations

    Science.gov (United States)

    Wilson, Arlette C.; Key, Kimberly

    2008-01-01

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

  13. Machine Accounting. An Instructor's Guide.

    Science.gov (United States)

    Gould, E. Noah, Ed.

    Designed to prepare students to operate the types of accounting machines used in many medium-sized businesses, this instructor's guide presents a full-year high school course in machine accounting covering 120 hours of instruction. An introduction for the instructor suggests how to adapt the guide to present a 60-hour module which would be…

  14. Open Book Professional Accountancy Examinations

    Science.gov (United States)

    Rowlands, J. E.; Forsyth, D.

    2006-01-01

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

  15. Vortex capturing vertical axis wind turbine

    International Nuclear Information System (INIS)

    Zannetti, L; Gallizio, F; Ottino, G

    2007-01-01

    An analytical-numerical study is presented for an innovative lift vertical axis turbine whose blades are designed with vortex trapping cavities that act as passive flow control devices. The unsteady flow field past one-bladed and two-bladed turbines is described by a combined analytical and numerical method based on conformal mapping and on a blob vortex method

  16. Digital Microfluidic System with Vertical Functionality

    Directory of Open Access Journals (Sweden)

    Brian F. Bender

    2015-11-01

    Full Text Available Digital (droplet microfluidics (DµF is a powerful platform for automated lab-on-a-chip procedures, ranging from quantitative bioassays such as RT-qPCR to complete mammalian cell culturing. The simple MEMS processing protocols typically employed to fabricate DµF devices limit their functionality to two dimensions, and hence constrain the applications for which these devices can be used. This paper describes the integration of vertical functionality into a DµF platform by stacking two planar digital microfluidic devices, altering the electrode fabrication process, and incorporating channels for reversibly translating droplets between layers. Vertical droplet movement was modeled to advance the device design, and three applications that were previously unachievable using a conventional format are demonstrated: (1 solutions of calcium dichloride and sodium alginate were vertically mixed to produce a hydrogel with a radially symmetric gradient in crosslink density; (2 a calcium alginate hydrogel was formed within the through-well to create a particle sieve for filtering suspensions passed from one layer to the next; and (3 a cell spheroid formed using an on-chip hanging-drop was retrieved for use in downstream processing. The general capability of vertically delivering droplets between multiple stacked levels represents a processing innovation that increases DµF functionality and has many potential applications.

  17. Vertical retorts for distilling, carbonizing, roasting, etc

    Energy Technology Data Exchange (ETDEWEB)

    Walker, H R.L.; Bates, W R

    1917-11-17

    In a continuously operated vertical retort for destructive distillation or roasting the combination of an annular internally and externally heated construction with an annular plunger adapted to compress and assist the travel of the charge and to aid in discharging material substantially is described.

  18. The Design Philosophy for a Vertical Breakwater

    DEFF Research Database (Denmark)

    Vrijling, J. K.; Burcharth, H. F.; Voortman, H. G.

    2000-01-01

    A consistent risk-based design philosophy for vertical breakwaters is proposed. The design philosophy consists of a two-step approach. The first step is the definition of the main function of the breakwater, which leads to a definition of failure. The second step is the choice of the acceptable...

  19. Determinants Of Vertical And Horizontal Export Diversification ...

    African Journals Online (AJOL)

    The study also reveals domestic investment plays an important role to enhance vertical as well as horizontal export diversification for East Asia, while it only ... resource-based industries and gradually shift production and exports from customary products to more dynamic ones by developing competitive advantage in the ...

  20. A Comparison of Methods of Vertical Equating.

    Science.gov (United States)

    Loyd, Brenda H.; Hoover, H. D.

    Rasch model vertical equating procedures were applied to three mathematics computation tests for grades six, seven, and eight. Each level of the test was composed of 45 items in three sets of 15 items, arranged in such a way that tests for adjacent grades had two sets (30 items) in common, and the sixth and eighth grades had 15 items in common. In…

  1. Vertical reflector for bifacial PV-panels

    DEFF Research Database (Denmark)

    Jakobsen, Michael Linde; Thorsteinsson, Sune; Poulsen, Peter Behrensdorff

    2016-01-01

    Bifacial solar modules offer an interesting price/performance ratio, and much work has been focused on directing the ground albedo to the back of the solar cells. In this work we design and develop a reflector for a vertical bifacial panel, with the objective to optimize the energy harvest...

  2. On production costs in vertical differentiation models

    OpenAIRE

    Dorothée Brécard

    2009-01-01

    In this paper, we analyse the effects of the introduction of a unit production cost beside a fixed cost of quality improvement in a duopoly model of vertical product differentiation. Thanks to an original methodology, we show that a low unit cost tends to reduce product differentiation and thus prices, whereas a high unit cost leads to widen product differentiation and to increase prices

  3. MHD stability of vertically asymmetric tokamak equilibria

    International Nuclear Information System (INIS)

    Dalhed, H.E.; Grimm, R.C.; Johnson, J.L.

    1981-03-01

    The ideal MHD stability properties of a special class of vertically asymmetric tokamak equilibria are examined. The calculations confirm that no major new physical effects are introduced and the modifications can be understood by conventional arguments. The results indicate that significant departures from up-down symmetry can be tolerated before the reduction in β becomes important for reactor operation

  4. Optical anisotropy in vertically coupled quantum dots

    DEFF Research Database (Denmark)

    Yu, Ping; Langbein, Wolfgang Werner; Leosson, Kristjan

    1999-01-01

    We have studied the polarization of surface and edge-emitted photoluminescence (PL) from structures with vertically coupled In0.5Ga0.5As/GaAs quantum dots (QD's) grown by molecular beam epitaxy. The PL polarization is found to be strongly dependent on the number of stacked layers. While single...... number due to increasing dot size....

  5. Transient well flow in vertically heterogeneous aquifers.

    NARCIS (Netherlands)

    Hemker, C.J.

    1999-01-01

    A solution for the general problem of computing well flow in vertically heterogeneous aquifers is found by an integration of both analytical and numerical techniques. The radial component of flow is treated analytically; the drawdown is a continuous function of the distance to the well. The

  6. Proverbs : Probabilistic design tools for vertical breakwaters

    NARCIS (Netherlands)

    Oumeraci, H.; Allsop, N.W.H.; De Groot, M.B.; Crouch, R.S.; Vrijling, J.K.

    1999-01-01

    Final report and appendices of the European project Proverbs on tools for the design of vertical breakwaters (caisson type breakwaters) and similar hydraulic structures in the coastal zone. It includes the loads (waves) as well as the strength of the structure (geotechnial aspects, structural

  7. The capillary interaction between two vertical cylinders

    KAUST Repository

    Cooray, Himantha; Cicuta, Pietro; Vella, Dominic

    2012-01-01

    surface clusters. Here we present a numerical method for determining the three-dimensional meniscus around a pair of vertical circular cylinders. This involves the numerical solution of the fully nonlinear Laplace-Young equation using a mesh-free finite

  8. Manufacturing: the new case for vertical integration

    NARCIS (Netherlands)

    Kumpe, Ted; Bolwijn, Piet

    1988-01-01

    The article argues that the solid corporation will continue to view vertical integration as a critical part of manufacturing reform. Manufacturing reform and backward integration are related in insidious ways to the three stages of production over which the big manufacturers preside. Without

  9. Vertical integration as organizational strategy formation

    NARCIS (Netherlands)

    Romme, A.G.L.

    1990-01-01

    This paper contributes to research into the strategy—environment relationship, especially looking at the issue of vertical integration. It aims at a synthesis of process and content approaches to strategic change on the level of the organization’s dominant group. The key factor is uncertainty, which

  10. Vertical Integration: Teachers' Knowledge and Teachers' Voice.

    Science.gov (United States)

    Corrie, L.

    1995-01-01

    Traces the theoretical basis for vertical integration in early school years. Contrasts transmission-based pedagogy with a higher level of teacher control, and acquirer-based pedagogy with a higher level of student control. Suggests that early childhood pedagogy will be maintained when teachers are able to articulate their pedagogical knowledge and…

  11. Vertical integration of HRD policy within companies

    NARCIS (Netherlands)

    Wognum, Ida

    2001-01-01

    This study concerns HRD policy making in companies. More specifically, it explores whether so-called vertical integration of HRD policy at different organizational levels occurs within companies. The study involved forty-four large companies in the industrial and the financial and commercial

  12. A note on partial vertical integration

    NARCIS (Netherlands)

    G.W.J. Hendrikse (George); H.J.M. Peters (Hans)

    1989-01-01

    textabstractA simple model is constructed to show how partial vertical integration may emerge as an equilibrium market structure in a world characterized by rationing, differences in the reservation prices of buyers, and in the risk attitudes of buyers and sellers. The buyers with the high

  13. Vertical Integration Spurs American Health Care Revolution.

    Science.gov (United States)

    Phillips, Richard C.

    1986-01-01

    Under new "managed health care systems," the classical functional separation of risk taker, claims payor, and provider are vertically integrated into a common entity. This evolution should produce a competitive environment with medical care rendered to all Americans on a more cost-effective basis. (CJH)

  14. Oblique patterned etching of vertical silicon sidewalls

    Science.gov (United States)

    Bruce Burckel, D.; Finnegan, Patrick S.; David Henry, M.; Resnick, Paul J.; Jarecki, Robert L.

    2016-04-01

    A method for patterning on vertical silicon surfaces in high aspect ratio silicon topography is presented. A Faraday cage is used to direct energetic reactive ions obliquely through a patterned suspended membrane positioned over the topography. The technique is capable of forming high-fidelity pattern (100 nm) features, adding an additional fabrication capability to standard top-down fabrication approaches.

  15. Vertical Dynamic Stiffness of Offshore Foundations

    DEFF Research Database (Denmark)

    Latini, Chiara; Cisternino, Michele; Zania, Varvara

    2016-01-01

    Nowadays, pile and suction caisson foundations are widely used to support offshore structures which are subjected to vertical dynamic loads. The dynamic soil-structure interaction of floating foundations (foundations embedded in a soil layer whose height is greater than the foundation length) is ...

  16. Vertical pump with free floating check valve

    International Nuclear Information System (INIS)

    Lindsay, M.

    1980-01-01

    A vertical pump is described which has a bottom discharge with a free floating check valve disposed in the outlet plenum thereof. The free floating check valve comprises a spherical member with a hemispherical cage-like member attached thereto which is capable of allowing forward or reverse flow under appropriate conditions while preventing reverse flow under inappropriate conditions

  17. Vertical field and equilibrium calculation in ETE

    International Nuclear Information System (INIS)

    Montes, Antonio; Shibata, Carlos Shinya.

    1996-01-01

    The free-boundary MHD equilibrium code HEQ is used to study the plasma behaviour in the tokamak ETE, with optimized compensations coils and vertical field coils. The changes on the equilibrium parameters for different plasma current values are also investigated. (author). 5 refs., 4 figs., 2 tabs

  18. The dynamics of accounting terms in a globalized environment

    DEFF Research Database (Denmark)

    Fuertes-Olivera, Pedro A.; Nielsen, Sandro

    2014-01-01

    European accounting terminology is dynamic as term creation occurs on national, European Union and international levels. English is the lingua franca of accounting, which influences terminologies in other languages, usually through the work of translators, e.g. the translation of existing interna...... into Spanish; and the presence of novel metaphors in Spanish accounting. The data used in the discussion are taken from the accounting dictionaries, a collection of online dictionaries in three languages: Danish, English and Spanish.......European accounting terminology is dynamic as term creation occurs on national, European Union and international levels. English is the lingua franca of accounting, which influences terminologies in other languages, usually through the work of translators, e.g. the translation of existing...... international accounting standards. The combined influence of these forces is discussed in this chapter that explains the existence of a globalized trend towards a kind of cultural uniformity. This manifests itself in many ways, two of which are: the translation of English multiword accounting terms...

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

    Directory of Open Access Journals (Sweden)

    Lucian Cernuşca

    2015-01-01

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

  20. Accounts for the Environment 2008

    International Nuclear Information System (INIS)

    2009-11-01

    Economic developments have an impact on the environment. Environmental accounts describe the relationship between the Dutch economy and the environment. Because the environmental accounts are integrated with concepts from the national accounts, developments in the field of the environment and macro-economic developments in the Netherlands can be directly compared. Key indicators can also be derived from the environmental accounts; these provide an insight into the sustainability of the development of the environment and the economy. The integrated system makes it possible to quantify and analyse the underlying causes of changes in environmental indicators. These effects of changes in - among other things - economic growth, environmental efficiency and international trade can be expressed in figures. This publication presents the results of the environmental accounts developed by Statistics Netherlands. [nl

  1. Accounts for the Environment 2007

    International Nuclear Information System (INIS)

    2008-01-01

    The environment is strongly affected by economic developments. In the environmental accounts, the interrelationship between economy and environment is described in detail. Because the environmental accounts are consistent with the concepts of the national accounts, it is feasible to directly compare the physical and monetary flows of the environmental economic system. The environmental accounts provide key indicators which give insight into the sustainability of economic developments. The integrated system can be used to quantify and analyse the causes of changes in environmental indicators. For example, the effects of changes in economic growth, environmental efficiency and international trade are quantified. In this publication the results of the Dutch environmental accounts are presented. In this edition special attention is paid to the relation between the economy and climate change. Based on the results of environmental-economical analyses insight is given in the changes with regard to emission of greenhouse gases by businesses and households [nl

  2. Accounts that matter and count

    DEFF Research Database (Denmark)

    Elkjær, Bente; Brandi, Ulrik

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

  3. FROM TRADITIONAL ACCOUNTING TO KNOWLEDGE BASED ACCOUNTING ORGANIZATIONS

    Directory of Open Access Journals (Sweden)

    NICOLETA RADNEANTU

    2010-01-01

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

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

    Directory of Open Access Journals (Sweden)

    Prof. Ph.D. Gheorghe Popescu

    2008-12-01

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

  5. Corporate governance, accountability and mechanisms of accountability : an overview

    OpenAIRE

    Brennan, Niamh; Solomon, J. (Jill)

    2008-01-01

    Purpose – This paper reviews traditional corporate governance and accountability research, to suggest opportunities for future research in this field. The first part adopts an analytical frame of reference based on theory, accountability mechanisms, methodology, business sector/context, globalisation and time horizon. The second part of the paper locates the seven papers in the special issue in a framework of analysis showing how each one contributes to the field. The paper presents a frame o...

  6. Kinematic Patterns Associated with the Vertical Force Produced during the Eggbeater Kick.

    Science.gov (United States)

    Oliveira, Nuno; Chiu, Chuang-Yuan; Sanders, Ross H

    2015-01-01

    The purpose of this study was to determine the kinematic patterns that maximized the vertical force produced during the water polo eggbeater kick. Twelve water polo players were tested executing the eggbeater kick with the trunk aligned vertically and with the upper limbs above water while trying to maintain as high a position as possible out of the water for nine eggbeater kick cycles. Lower limb joint angular kinematics, pitch angles and speed of the feet were calculated. The vertical force produced during the eggbeater kick cycle was calculated using inverse dynamics for the independent lower body segments and combined upper body segments, and a participant-specific second-degree regression equation for the weight and buoyancy contributions. Vertical force normalized to body weight was associated with hip flexion (average, r = 0.691; maximum, r = 0.791; range of motion, r = 0.710), hip abduction (maximum, r = 0.654), knee flexion (average, r = 0.716; minimum, r = 0.653) and knee flexion-extension angular velocity (r = 0.758). Effective orientation of the hips resulted in fast horizontal motion of the feet with positive pitch angles. Vertical motion of the feet was negatively associated with vertical force. A multiple regression model comprising the non-collinear variables of maximum hip abduction, hip flexion range of motion and knee flexion angular velocity accounted for 81% of the variance in normalized vertical force. For high performance in the water polo, eggbeater kick players should execute fast horizontal motion with the feet by having large abduction and flexion of the hips, and fast extension and flexion of the knees.

  7. Vertical Distribution of Dust and Water Ice Aerosols from CRISM Limb-geometry Observations

    Science.gov (United States)

    Smith, Michael Doyle; Wolff, Michael J.; Clancy, Todd; Kleinbohl, Armin; Murchie, Scott L.

    2013-01-01

    [1] Near-infrared spectra taken in a limb-viewing geometry by the Compact Reconnaissance Imaging Spectrometer for Mars (CRISM) on board the Mars Reconnaissance Orbiter provide a useful tool for probing atmospheric structure. Specifically, the observed radiance as a function of wavelength and height above the limb enables the vertical distribution of both dust and water ice aerosols to be retrieved. More than a dozen sets of CRISM limb observations have been taken so far providing pole-to-pole cross sections, spanning more than a full Martian year. Radiative transfer modeling is used to model the observations taking into account multiple scattering from aerosols and the spherical geometry of the limb observations. Both dust and water ice vertical profiles often show a significant vertical structure for nearly all seasons and latitudes that is not consistent with the well-mixed or Conrath-v assumptions that have often been used in the past for describing aerosol vertical profiles for retrieval and modeling purposes. Significant variations are seen in the retrieved vertical profiles of dust and water ice aerosol as a function of season. Dust typically extends to higher altitudes (approx. 40-50km) during the perihelion season than during the aphelion season (water ice clouds are common, and water ice aerosols are observed to cap the dust layer in all seasons.

  8. The consolidation of annual accounts in the Swiss Federal Government

    OpenAIRE

    Vollenweider, Petra

    2011-01-01

    Financial reporting in the public sector is influenced by the private sector accounting standards. The Swiss Federal Government has recently started to prepare consolidated financial statements. The purpose of this study is to describe how the Swiss Federal Government is doing its consolidated financial statements. Theoretically there are different consolidation theories and methods. The choice of consolidation method can explain which consolidation theory is used when the financial statement...

  9. EQUALIZATION OF RESULTS ACCOUNTING POLICIES

    Directory of Open Access Journals (Sweden)

    Florentina MOISESCU

    2014-06-01

    Full Text Available The purpose of this paper is to demonstrate the effect that different accounting policies have on the outcome of an enterprise, this effect being represented either earnings growth or diminishing it. Deprecation policy, the policy related to inventory, policy provisions and related policy borrowing costs are some of the many other possibilities which affect the content of financial statements. Because national and international accounting standards give businesses the flexibility to choose between different policies, managers take advantage of existing loopholes and draw on creative accounting , so that it answers to the needs of the management team.

  10. Cultural Impacts in Managerial Accounting

    Directory of Open Access Journals (Sweden)

    Flavius Guinea

    2006-08-01

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

  11. Modeling tides and vertical tidal mixing: A reality check

    International Nuclear Information System (INIS)

    Robertson, Robin

    2010-01-01

    Recently, there has been a great interest in the tidal contribution to vertical mixing in the ocean. In models, vertical mixing is estimated using parameterization of the sub-grid scale processes. Estimates of the vertical mixing varied widely depending on which vertical mixing parameterization was used. This study investigated the performance of ten different vertical mixing parameterizations in a terrain-following ocean model when simulating internal tides. The vertical mixing parameterization was found to have minor effects on the velocity fields at the tidal frequencies, but large effects on the estimates of vertical diffusivity of temperature. Although there was no definitive best performer for the vertical mixing parameterization, several parameterizations were eliminated based on comparison of the vertical diffusivity estimates with observations. The best performers were the new generic coefficients for the generic length scale schemes and Mellor-Yamada's 2.5 level closure scheme.

  12. Vertical Structure of Radiation-pressure-dominated Thin Disks: Link between Vertical Advection and Convective Stability

    International Nuclear Information System (INIS)

    Gong, Hong-Yu; Gu, Wei-Min

    2017-01-01

    In the classic picture of standard thin accretion disks, viscous heating is balanced by radiative cooling through the diffusion process, and the radiation-pressure-dominated inner disk suffers convective instability. However, recent simulations have shown that, owing to the magnetic buoyancy, the vertical advection process can significantly contribute to energy transport. In addition, in comparing the simulation results with the local convective stability criterion, no convective instability has been found. In this work, following on from simulations, we revisit the vertical structure of radiation-pressure-dominated thin disks and include the vertical advection process. Our study indicates a link between the additional energy transport and the convectively stable property. Thus, the vertical advection not only significantly contributes to the energy transport, but it also plays an important role in making the disk convectively stable. Our analyses may help to explain the discrepancy between classic theory and simulations on standard thin disks.

  13. vertical bar Vub vertical bar from exclusive semileptonic B→π decays

    International Nuclear Information System (INIS)

    Flynn, Jonathan M.; Nieves, Juan

    2007-01-01

    We use Omnes representations of the form factors f + and f 0 for exclusive semileptonic B→π decays, paying special attention to the treatment of the B* pole and its effect on f + . We apply them to combine experimental partial branching fraction information with theoretical calculations of both form factors to extract vertical bar V ub vertical bar. The precision we achieve is competitive with the inclusive determination and we do not find a significant discrepancy between our result, vertical bar V ub vertical bar=(3.90+/-0.32+/-0.18)x10 -3 , and the inclusive world average value (4.45+/-0.20+/-0.26)x10 -3 [Heavy Flavor Averaging Group (HFAG), hep-ex/0603003

  14. 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.

  15. Flow Reversal of Fully-Developed Mixed MHD Convection in Vertical Channels

    International Nuclear Information System (INIS)

    Saleh, H.; Hashim, I.

    2010-01-01

    The present analysis is concerned with flow reversal phenomena of the fully-developed laminar combined free and forced MHD convection in a vertical parallel-plate channel. The effect of viscous dissipation is taken into account. Flow reversal adjacent to the cold (or hot) wall is found to exist within the channel as Gr/Re is above (or below) a threshold value. Parameter zones for the occurrence of reversed flow are presented. (fundamental areas of phenomenology(including applications))

  16. TQM and six sigma in accounting literature

    OpenAIRE

    Vieira, João Manuel Franco Coelho Gouveia

    2014-01-01

    This study is based on the investigation of the relation between management accounting, Total Quality Management and six sigma, in articles published in 5 of the most renowned accounting journals: Management Accounting Review; European Accounting Review; Accounting, Auditing and Accountability; Critical Perspectives on Accounting; and Accounting Organizations and Society. Despite the vast existent literature related to both management accounting and quality management, this investigation c...

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

    Science.gov (United States)

    Kenney, Martha

    2015-10-01

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

  18. Accountability in Times of Austerity

    DEFF Research Database (Denmark)

    Hansen, Hanne Foss; Kristiansen, Mads Bøge

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

  19. TFTR tritium inventory accountability system

    International Nuclear Information System (INIS)

    Saville, C.; Ascione, G.; Elwood, S.; Nagy, A.; Raftopoulos, S.; Rossmassler, R.; Stencel, J.; Voorhees, D.; Tilson, C.

    1995-01-01

    This paper discusses the program, PPPL (Princeton Plasma Physics Laboratory) Material Control and Accountability Plan, that has been implemented to track US Department of Energy's tritium and all other accountable source material. Specifically, this paper details the methods used to measure tritium in various systems at the Tokamak Fusion Test Reactor; resolve inventory differences; perform inventory by difference inside the Tokamak; process and measure plasma exhaust and other effluent gas streams; process, measure and ship scrap or waste tritium on molecular sieve beds; and detail organizational structure of the Material Control and Accountability group. In addition, this paper describes a Unix-based computerized software system developed at PPPL to account for all tritium movements throughout the facility. 5 refs., 2 figs

  20. Democracy Aid and Electoral Accountability

    DEFF Research Database (Denmark)

    Heinrich, Tobias; Loftis, Matthew

    2017-01-01

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

  1. Towards engagement, compliance and accountability

    Directory of Open Access Journals (Sweden)

    Annyssa Bellal

    2011-03-01

    Full Text Available The UN and other international and regional organisations are increasingly trying to hold armed non-state actors (ANSAs accountable at the international level for violations of international norms....

  2. Accountancy--An Emerging Profession

    Science.gov (United States)

    Ristino, Robert J.

    1971-01-01

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

  3. The Vertical Farm: A Review of Developments and Implications for the Vertical City

    Directory of Open Access Journals (Sweden)

    Kheir Al-Kodmany

    2018-02-01

    Full Text Available This paper discusses the emerging need for vertical farms by examining issues related to food security, urban population growth, farmland shortages, “food miles”, and associated greenhouse gas (GHG emissions. Urban planners and agricultural leaders have argued that cities will need to produce food internally to respond to demand by increasing population and to avoid paralyzing congestion, harmful pollution, and unaffordable food prices. The paper examines urban agriculture as a solution to these problems by merging food production and consumption in one place, with the vertical farm being suitable for urban areas where available land is limited and expensive. Luckily, recent advances in greenhouse technologies such as hydroponics, aeroponics, and aquaponics have provided a promising future to the vertical farm concept. These high-tech systems represent a paradigm shift in farming and food production and offer suitable and efficient methods for city farming by minimizing maintenance and maximizing yield. Upon reviewing these technologies and examining project prototypes, we find that these efforts may plant the seeds for the realization of the vertical farm. The paper, however, closes by speculating about the consequences, advantages, and disadvantages of the vertical farm’s implementation. Economic feasibility, codes, regulations, and a lack of expertise remain major obstacles in the path to implementing the vertical farm.

  4. Adaptation of the vertical vestibulo-ocular reflex in cats during low-frequency vertical rotation.

    Science.gov (United States)

    Fushiki, Hiroaki; Maruyama, Motoyoshi; Shojaku, Hideo

    2018-04-01

    We examined plastic changes in the vestibulo-ocular reflex (VOR) during low-frequency vertical head rotation, a condition under which otolith inputs from the vestibular system are essential for VOR generation. For adaptive conditioning of the vertical VOR, 0.02Hz sinusoidal pitch rotation for one hour about the earth's horizontal axis was synchronized with out-of-phase vertical visual stimulation from a random dot pattern. A vertical VOR was well evoked when the upright animal rotated around the earth-horizontal axis (EHA) at low frequency due to the changing gravity stimulus and dynamic stimulation of the otoliths. After adaptive conditioning, the amplitude of the vertical VOR increased by an average of 32.1%. Our observations showing plasticity in the otolithic contribution to the VOR may provide a new strategy for visual-vestibular mismatch training in patients with otolithic disorders. This low-frequency vertical head rotation protocol also provides a model for investigating the mechanisms underlying the adaptation of VORs mediated by otolith activation. Copyright © 2017 Elsevier B.V. All rights reserved.

  5. Evaluation of vertical coordinate and vertical mixing algorithms in the HYbrid-Coordinate Ocean Model (HYCOM)

    Science.gov (United States)

    Halliwell, George R.

    Vertical coordinate and vertical mixing algorithms included in the HYbrid Coordinate Ocean Model (HYCOM) are evaluated in low-resolution climatological simulations of the Atlantic Ocean. The hybrid vertical coordinates are isopycnic in the deep ocean interior, but smoothly transition to level (pressure) coordinates near the ocean surface, to sigma coordinates in shallow water regions, and back again to level coordinates in very shallow water. By comparing simulations to climatology, the best model performance is realized using hybrid coordinates in conjunction with one of the three available differential vertical mixing models: the nonlocal K-Profile Parameterization, the NASA GISS level 2 turbulence closure, and the Mellor-Yamada level 2.5 turbulence closure. Good performance is also achieved using the quasi-slab Price-Weller-Pinkel dynamical instability model. Differences among these simulations are too small relative to other errors and biases to identify the "best" vertical mixing model for low-resolution climate simulations. Model performance deteriorates slightly when the Kraus-Turner slab mixed layer model is used with hybrid coordinates. This deterioration is smallest when solar radiation penetrates beneath the mixed layer and when shear instability mixing is included. A simulation performed using isopycnic coordinates to emulate the Miami Isopycnic Coordinate Ocean Model (MICOM), which uses Kraus-Turner mixing without penetrating shortwave radiation and shear instability mixing, demonstrates that the advantages of switching from isopycnic to hybrid coordinates and including more sophisticated turbulence closures outweigh the negative numerical effects of maintaining hybrid vertical coordinates.

  6. Microstructure, vertical strain control and tunable functionalities in self-assembled, vertically aligned nanocomposite thin films

    International Nuclear Information System (INIS)

    Chen, Aiping; Bi, Zhenxing; Jia, Quanxi; MacManus-Driscoll, Judith L.; Wang, Haiyan

    2013-01-01

    Vertically aligned nanocomposite (VAN) oxide thin films have recently stimulated a significant amount of research interest owing to their novel architecture, vertical interfacial strain control and tunable material functionalities. In this work, the growth mechanisms of VAN thin films have been investigated by varying the composite material system, the ratio of the two constituent phases, and the thin film growth conditions including deposition temperature and oxygen pressure as well as growth rate. It has been shown that thermodynamic parameters, elastic and interfacial energies and the multiple phase ratio play dominant roles in the resulting microstructure. In addition, vertical interfacial strain has been observed in BiFeO 3 (BFO)- and La 0.7 Sr 0.3 MnO 3 (LSMO)-based VAN thin film systems; the vertical strain could be tuned by the growth parameters and selection of a suitable secondary phase. The tunability of physical properties such as dielectric loss in BFO:Sm 2 O 3 VAN and low-field magnetoresistance in LSMO-based VAN systems has been demonstrated. The enhancement and tunability of those physical properties have been attributed to the unique VAN architecture and vertical strain control. These results suggest that VAN architecture with novel microstructure and unique vertical strain tuning could provide a general route for tailoring and manipulating the functionalities of oxide thin films

  7. Cost accounting for the radiologist.

    Science.gov (United States)

    Gentili, Amilcare

    2014-05-01

    Cost accounting is the branch of managerial accounting that deals with the analysis of the costs of a product or service. This article reviews methods of classifying and allocating costs and relationships among costs, volume, and revenues. Radiology practices need to know the cost of a procedure or service to determine the selling price of a product, bid on contracts, analyze profitability, and facilitate cost control and cost reduction.

  8. The management accounting vocational fallacy

    OpenAIRE

    Shuttleworth, Christina Cornelia

    2014-01-01

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

  9. INTENATIONAL RESEARCH REGARDING CREATIVE ACCOUNTING

    Directory of Open Access Journals (Sweden)

    Berinde Sorin Romulus

    2012-12-01

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

  10. ACCOUNTING RESPONSIBILITY FOR BUSINESS EVALUATION

    Directory of Open Access Journals (Sweden)

    DORU CÎRNU

    2015-12-01

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

  11. Insurance: Accounting, Regulation, Actuarial Science

    OpenAIRE

    Alain Tosetti; Thomas Behar; Michel Fromenteau; Stéphane Ménart

    2001-01-01

    We shall be examining the following topics: (i) basic frameworks for accounting and for statutory insurance rules; and (ii) actuarial principles of insurance; for both life and nonlife (i.e. casualty and property) insurance.Section 1 introduces insurance terminology, regarding what an operation must include in order to be an insurance operation (the legal, statistical, financial or economic aspects), and introduces the accounting and regulation frameworks and the two actuarial models of insur...

  12. ENVIRONMENT ACCOUNTING FOR SUSTAINABLE DEVELOPMENT

    OpenAIRE

    Florin Boghean

    2007-01-01

    Economic sustainability or intergenerational equity entails maintaining social well being by decisions about investments in different types of asset. Under certain conditions, consumption can be sustained by depleting resources, or various kinds of natural capital, while building up other kinds of capital. Theoretically, the choices involve the use of a set of accounting prices. The question becomes one of finding and implementing accounting prices that express the roles of the various capita...

  13. School accountability Incentives or sorting?

    OpenAIRE

    Hege Marie Gjefsen; Trude Gunnes

    2015-01-01

    We exploit a nested school accountability reform to estimate the causal effect on teacher mobility, sorting, and student achievement. In 2003, lower-secondary schools in Oslo became accountable to the school district authority for student achievement. In 2005, information on school performance in lower secondary education also became public. Using a difference-in-difference-in-difference approach, we find a significant increase in teacher mobility and that almost all non-stayers leave the tea...

  14. THE EVOLUTION OF MANAGERIAL ACCOUNTING

    OpenAIRE

    Delia MANEA

    2012-01-01

    The technological and organizational changes that have occurred in recent years, led to the apparition and then to continuous changes in managerial accounting, requiring the reconsideration of the existing informational system, so that it will contain all the information that managers need in order to make economic decisions. This paper aims to present the most important events that have marked the evolution of managerial accounting from its occurrence until today, and some courses of action ...

  15. QUANTITY AND QUALITY IN ACCOUNTING

    Directory of Open Access Journals (Sweden)

    Horia Cristea

    2016-12-01

    Full Text Available The present paper is a synthesis of the scopes of accounting in understanding the economic processes and transactions from the quantitative and qualitative point of view. The economic life is a continuous set of choices and decisions (of maintaining, developing, correcting based on the information supplied by the accounting. The input information that are processed can be incorrect, processed with correct models and the outputs can be correct, incorrectly processed and with incorrect results.

  16. Citizen participation in public accountability

    DEFF Research Database (Denmark)

    Damgaard, Bodil; Lewis, Jenny

    2014-01-01

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

  17. Risks factoring business: accounting measurement

    Directory of Open Access Journals (Sweden)

    Z.V. Gutsaylyuk

    2015-06-01

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

  18. Ultimately short ballistic vertical graphene Josephson junctions

    Science.gov (United States)

    Lee, Gil-Ho; Kim, Sol; Jhi, Seung-Hoon; Lee, Hu-Jong

    2015-01-01

    Much efforts have been made for the realization of hybrid Josephson junctions incorporating various materials for the fundamental studies of exotic physical phenomena as well as the applications to superconducting quantum devices. Nonetheless, the efforts have been hindered by the diffusive nature of the conducting channels and interfaces. To overcome the obstacles, we vertically sandwiched a cleaved graphene monoatomic layer as the normal-conducting spacer between superconducting electrodes. The atomically thin single-crystalline graphene layer serves as an ultimately short conducting channel, with highly transparent interfaces with superconductors. In particular, we show the strong Josephson coupling reaching the theoretical limit, the convex-shaped temperature dependence of the Josephson critical current and the exceptionally skewed phase dependence of the Josephson current; all demonstrate the bona fide short and ballistic Josephson nature. This vertical stacking scheme for extremely thin transparent spacers would open a new pathway for exploring the exotic coherence phenomena occurring on an atomic scale. PMID:25635386

  19. New Urban Vertical Axis Wind Turbine Design

    Directory of Open Access Journals (Sweden)

    Alexandru-Mihai CISMILIANU

    2015-12-01

    Full Text Available This paper develops a different approach for enhancing the performance of Vertical Axis Wind Turbines for the use in the urban or rural environment and remote isolated residential areas. Recently the vertical axis wind turbines (VAWT have become more attractive due to the major advantages of this type of turbines in comparison to the horizontal axis wind turbines. We aim to enhance the overall performance of the VAWT by adding a second set of blades (3 x 2=6 blades following the rules of biplane airplanes. The model has been made to operate at a maximum power in the range of the TSR between 2 to 2.5. The performances of the VAWT were investigated numerically and experimentally and justify the new proposed design.

  20. Alignment analysis of a vertical sodium pump

    International Nuclear Information System (INIS)

    Gupta, V.K.; Fair, C.E.

    1981-01-01

    With the objective of identifying important alignment features of pumps such as FFTF, HALLAM, EBR II, PNC, PHENIX, and CRBR, alignment of the vertical sodium pump for the Clinch River Breeder Reactor Plant (CRBRP) is investigated. The CRBRP pump includes a flexibly coupled pump shaft and motor shaft, two oil-film tilting-pad hydrodynamic radial bearings in the motor plus a vertical thrust bearing, and two sodium hydrostatic bearings straddling the double-suction centrifugal impeller in the pump. The assembled CRBRP prototype pump shows smooth predictable vibration behavior experienced during water test. An ealier swing check of the pump shaft about the motor shaft hub demonstrated that the pump is relatively insensitive to manufacturing and assembly tolerances, a consequence of close dimensional control and unique alignment features. (orig./GL)

  1. Asymmetric SOL Current in Vertically Displaced Plasma

    Science.gov (United States)

    Cabrera, J. D.; Navratil, G. A.; Hanson, J. M.

    2017-10-01

    Experiments at the DIII-D tokamak demonstrate a non-monotonic relationship between measured scrape-off layer (SOL) currents and vertical displacement event (VDE) rates with SOL currents becoming largely n=1 dominant as plasma is displaced by the plasma control system (PCS) at faster rates. The DIII-D PCS is used to displace the magnetic axis 10x slower than the intrinsic growth time of similar instabilities in lower single-null plasmas. Low order (n VDE instabilities observed when vertical control is disabled. Previous inquiry shows VDE asymmetry characterized by SOL current fraction and geometric parameters of tokamak plasmas. We note that, of plasmas displaced by the PCS, short displacement time scales near the limit of the PCS temporal control appear to result in larger n=1/n=2 asymmetries. Work supported under USDOE Cooperative Agreement DE-FC02-04ER54698 and DE-FG02-04ER54761.

  2. Round beams generated by vertical dispersion

    International Nuclear Information System (INIS)

    Bagley, P.

    1990-01-01

    Simulations suggest that in e + e - storage rings collisions of round beams (equal emittances and equal β*) can produce very large tune shifts and luminosities. We understand how to make equal β*s, but generating equal emittances is more difficult. We describe an equal emittance scheme that uses several skew quads to couple horizontal dispersion into vertical dispersion. These skew quads also produce a coupling bump. At the interaction point and at other points outside the coupling bump, the motion is not coupled, so that the 'A' normal mode corresponds to horizontal motion and the 'B' normal mode corresponds to vertical motion. We present a round beam lattice for CESR that incorporates this scheme

  3. Escrita Escolar Brasileira: a escrita vertical

    Directory of Open Access Journals (Sweden)

    Carlos André Xavier Villela

    2014-12-01

    Full Text Available O exame grafoscópico visa essencialmente a determinar se duas escritas partiram ou não de um mesmo punho. A fim de buscar dados empíricos capazes de melhor embasar uma valoração de raridade, diversos pesquisadores se dedicaram ao estudo dos sistemas de escrita. O presente trabalho analisa algumas bibliografias nacionais e estrangeiras que descrevem como se deu o alvorecer da escrita vertical e sua implantação no universo escolar brasileiro. Foi a partir das últimas décadas do século XIX que alógrafos cursivos verticais começaram a ser utilizados para o ensino da escrita. Os novos sistemas, sob a denominação escrita vertical, tiveram presença marcante em todo o mundo ocidental, sendo até hoje os sistemas predominantes em diversos países.

  4. Equilibrium vertical field in the TBR Tokamak

    International Nuclear Information System (INIS)

    Ueta, A.Y.

    1985-01-01

    An experimental study on the influence of the vertical magnetic field of the TBR tokamak on the stability and equilibrium of plasma column, was done. Magnetic pick-up coils were built to measure plasma current and position, together with active networks, necessary fo the electronic processing of signals. Some measurements were on the space configuration of the vertical field, and on the influence due to the toroidal vessel. From the data obtained it was possible to discuss the influence of the currents induced on the vessel surface, on plasma equilibrium. Theoretical and experimental results of the vertica field, as a function of plasma current were compared, and allowed an evaluation of the plasma kinetic pressure and temperature. (Author) [pt

  5. High-Performance Vertical Organic Electrochemical Transistors.

    Science.gov (United States)

    Donahue, Mary J; Williamson, Adam; Strakosas, Xenofon; Friedlein, Jacob T; McLeod, Robert R; Gleskova, Helena; Malliaras, George G

    2018-02-01

    Organic electrochemical transistors (OECTs) are promising transducers for biointerfacing due to their high transconductance, biocompatibility, and availability in a variety of form factors. Most OECTs reported to date, however, utilize rather large channels, limiting the transistor performance and resulting in a low transistor density. This is typically a consequence of limitations associated with traditional fabrication methods and with 2D substrates. Here, the fabrication and characterization of OECTs with vertically stacked contacts, which overcome these limitations, is reported. The resulting vertical transistors exhibit a reduced footprint, increased intrinsic transconductance of up to 57 mS, and a geometry-normalized transconductance of 814 S m -1 . The fabrication process is straightforward and compatible with sensitive organic materials, and allows exceptional control over the transistor channel length. This novel 3D fabrication method is particularly suited for applications where high density is needed, such as in implantable devices. © 2017 WILEY-VCH Verlag GmbH & Co. KGaA, Weinheim.

  6. Soft soils reinforced by rigid vertical inclusions

    Directory of Open Access Journals (Sweden)

    Iulia-Victoria NEAGOE

    2013-12-01

    Full Text Available Reinforcement of soft soils by rigid vertical inclusions is an increasingly used technique over the last few years. The system consists of rigid or semi-rigid vertical inclusions and a granular platform for the loads transfer from the structure to the inclusions. This technique aims to reduce the differential settlements both at ground level as below the structure. Reinforcement by rigid inclusions is mainly used for foundation works for large commercial and industrial platforms, storage tanks, wastewater treatment plants, wind farms, bridges, roads, railway embankments. The subject is one of interest as it proves the recently concerns at international level in research and design; however, most studies deal more with the static behavior and less with the dynamic one.

  7. Interaction vertices in reduced string field theories

    International Nuclear Information System (INIS)

    Embacher, F.

    1989-01-01

    In contrast to previous expectations, covariant overlap vertices are not always suitable for gauge-covariant formulations of bosonic string field theory with a reduced supplementary field content. This is demonstrated for the version of the theory suggested by Neveu, Schwarz and West. The method to construct the interaction, as formulated by Neveu and West, fails at one level higher than these authors have considered. The condition for a general vertex to describe formally a local gauge-invariant interaction is derived. The solution for the action functional and the gauge transformation law is exhibited for all fields at once, to the first order in the coupling constant. However, all these vertices seem to be unphysical. 21 refs. (Author)

  8. 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...

  9. FxLMS Method for Suppressing In-Wheel Switched Reluctance Motor Vertical Force Based on Vehicle Active Suspension System

    Directory of Open Access Journals (Sweden)

    Yan-yang Wang

    2014-01-01

    Full Text Available The vibration of SRM obtains less attention for in-wheel motor applications according to the present research works. In this paper, the vertical component of SRM unbalanced radial force, which is named as SRM vertical force, is taken into account in suspension performance for in-wheel motor driven electric vehicles (IWM-EV. The analysis results suggest that SRM vertical force has a great effect on suspension performance. The direct cause for this phenomenon is that SRM vertical force is directly exerted on the wheel, which will result in great variation in tyre dynamic load and the tyre will easily jump off the ground. Furthermore, the frequency of SRM vertical force is broad which covers the suspension resonance frequencies. So it is easy to arouse suspension resonance and greatly damage suspension performance. Aiming at the new problem, FxLMS (filtered-X least mean square controller is proposed to improve suspension performance. The FxLMS controller is based on active suspension system which can generate the controllable force to suppress the vibration caused by SRM vertical force. The conclusion shows that it is effective to take advantage of active suspensions to reduce the effect of SRM vertical force on suspension performance.

  10. INTEGRATION OF GREEN ACCOUNTING INTO ROMANIAN ACCOUNTING SYSTEM

    Directory of Open Access Journals (Sweden)

    Mihaela Ungureanu

    2012-03-01

    Full Text Available The aim of this paper is to present the concept of green accounting, its emergence at an international level, its entry in the Romanian economic environment and, especially, the way it is understood and applied in Romania. It seeks the awareness of managers and accounting professionals on this issue, especially in the context of growing pressure for environmental protection, from the general public, media and investors. An essential role is held by the accounting profession and its relevant legislation, through the elaboration of standards and guidelines in order to support the efforts of changing the mentality of business environment. The companies are also concerned for the future and not only for the present and they understand that environmental investments are not unnecessary expenses that burden the activities, but long-term profits prerequisites.Understanding the concept is difficult without an agreement on its definition. Specialized literature presents different definitions, each author with his own interpretation and vision. This is why professional accountants' reluctance to adopt new ideas and practices of green accounting, this being an unknown territory to them and difficult to entered.

  11. Electrically floating, near vertical incidence, skywave antenna

    Science.gov (United States)

    Anderson, Allen A.; Kaser, Timothy G.; Tremblay, Paul A.; Mays, Belva L.

    2014-07-08

    An Electrically Floating, Near Vertical Incidence, Skywave (NVIS) Antenna comprising an antenna element, a floating ground element, and a grounding element. At least part of said floating ground element is positioned between said antenna element and said grounding element. The antenna is separated from the floating ground element and the grounding element by one or more electrical insulators. The floating ground element is separated from said antenna and said grounding element by one or more electrical insulators.

  12. Assessing verticalization effects on urban safety perception

    OpenAIRE

    Lourenço, Ricardo Barros

    2017-01-01

    We describe an experiment with the modeling of urban verticalization effects on perceived safety scores as obtained with computer vision on Google Streetview data for New York City. Preliminary results suggests that for smaller buildings (between one and seven floors), perceived safety increases with building height, but that for high-rise buildings, perceived safety decreases with increased height. We also determined that while height contributing for this relation, other zonal aspects also ...

  13. Vertical Integration Versus Outsourcing in Industry Equilibrium

    OpenAIRE

    Bin Wang

    2006-01-01

    We study the determinants of the extent of in-house vertical integration and of outsourcing in foreign countries. Potential suppliers must make a relationship-specific investment in order to serve each prospective customer. Such investments are governed by imperfect contracts. A final-good producer can manufacture components for it, but the per-unit cost is higher than for specialized suppliers. We consider how the size of the cost differential, the trade costs of components, the relative cos...

  14. Vertical Integration in the Taiwan Aquaculture Industry

    OpenAIRE

    Tzong-Ru Lee (Jiun-Shen); Yi-Hsu; Cheng-Jen Lin; Kongkiti Phusavat; Nirote Sinnarong

    2011-01-01

    The study aims to improve the distribution channels in the Taiwan aquaculture industry through a better vertical integration. This study is derived from a need to improve the distribution performance of agricultural-based industries in response to increasing food demands in Asia and elsewhere. Based on a four-by-eight matrix derived from both a value chain and a service profit chain, thirty different strategies are developed. This development is based on key success factors and strategies for...

  15. Vertical integration technologies for vertex detectors

    International Nuclear Information System (INIS)

    Ratti, L.

    2011-01-01

    This work is focused on the use of vertical integration (3D) technologies in the design of hybrid or monolithic pixel detectors in view of applications to silicon vertex trackers (SVTs) at the future high luminosity colliders. After a short introduction on the specifications of next-generation SVTs, the paper will discuss the general features of 3D microelectronic processes and the benefits they can provide to the design of pixel detectors for high energy physics experiments.

  16. Vertical hydraulic transport of particulate solids

    International Nuclear Information System (INIS)

    Restini, C.V.; Massarani, G.

    1977-01-01

    The problem of particulate solid vertical transport is formulated using the conservation equations of Continuum Mechanics. It is shown that the constitutive equation for solid-fluid interaction term in the equations of motion may be determined by rather simple experiments of homogeneous fluidization. The predicted fluid pressure drop and solid concentration are in satisfacting agreement with past experiments and with data obtained in this work. (Author) [pt

  17. Data driven modelling of vertical atmospheric radiation

    International Nuclear Information System (INIS)

    Antoch, Jaromir; Hlubinka, Daniel

    2011-01-01

    In the Czech Hydrometeorological Institute (CHMI) there exists a unique set of meteorological measurements consisting of the values of vertical atmospheric levels of beta and gamma radiation. In this paper a stochastic data-driven model based on nonlinear regression and on nonhomogeneous Poisson process is suggested. In the first part of the paper, growth curves were used to establish an appropriate nonlinear regression model. For comparison we considered a nonhomogeneous Poisson process with its intensity based on growth curves. In the second part both approaches were applied to the real data and compared. Computational aspects are briefly discussed as well. The primary goal of this paper is to present an improved understanding of the distribution of environmental radiation as obtained from the measurements of the vertical radioactivity profiles by the radioactivity sonde system. - Highlights: → We model vertical atmospheric levels of beta and gamma radiation. → We suggest appropriate nonlinear regression model based on growth curves. → We compare nonlinear regression modelling with Poisson process based modeling. → We apply both models to the real data.

  18. Rotation of vertically oriented objects during earthquakes

    Science.gov (United States)

    Hinzen, Klaus-G.

    2012-10-01

    Vertically oriented objects, such as tombstones, monuments, columns, and stone lanterns, are often observed to shift and rotate during earthquake ground motion. Such observations are usually limited to the mesoseismal zone. Whether near-field rotational ground motion components are necessary in addition to pure translational movements to explain the observed rotations is an open question. We summarize rotation data from seven earthquakes between 1925 and 2009 and perform analog and numeric rotation testing with vertically oriented objects. The free-rocking motion of a marble block on a sliding table is disturbed by a pulse in the direction orthogonal to the rocking motion. When the impulse is sufficiently strong and occurs at the `right' moment, it induces significant rotation of the block. Numeric experiments of a free-rocking block show that the initiation of vertical block rotation by a cycloidal acceleration pulse applied orthogonal to the rocking axis depends on the amplitude of the pulse and its phase relation to the rocking cycle. Rotation occurs when the pulse acceleration exceeds the threshold necessary to provoke rocking of a resting block, and the rocking block approaches its equilibrium position. Experiments with blocks subjected to full 3D strong motion signals measured during the 2009 L'Aquila earthquake confirm the observations from the tests with analytic ground motions. Significant differences in the rotational behavior of a monolithic block and two stacked blocks exist.

  19. Human sensitivity to vertical self-motion.

    Science.gov (United States)

    Nesti, Alessandro; Barnett-Cowan, Michael; Macneilage, Paul R; Bülthoff, Heinrich H

    2014-01-01

    Perceiving vertical self-motion is crucial for maintaining balance as well as for controlling an aircraft. Whereas heave absolute thresholds have been exhaustively studied, little work has been done in investigating how vertical sensitivity depends on motion intensity (i.e., differential thresholds). Here we measure human sensitivity for 1-Hz sinusoidal accelerations for 10 participants in darkness. Absolute and differential thresholds are measured for upward and downward translations independently at 5 different peak amplitudes ranging from 0 to 2 m/s(2). Overall vertical differential thresholds are higher than horizontal differential thresholds found in the literature. Psychometric functions are fit in linear and logarithmic space, with goodness of fit being similar in both cases. Differential thresholds are higher for upward as compared to downward motion and increase with stimulus intensity following a trend best described by two power laws. The power laws' exponents of 0.60 and 0.42 for upward and downward motion, respectively, deviate from Weber's Law in that thresholds increase less than expected at high stimulus intensity. We speculate that increased sensitivity at high accelerations and greater sensitivity to downward than upward self-motion may reflect adaptations to avoid falling.

  20. Feedback control of vertical instability in TNS

    International Nuclear Information System (INIS)

    Frantz, E.R.

    1978-05-01

    Due to the unfavorable curvature of the vertical vacuum magnetic field, elongated plasmas are vertically unstable when the elongation, epsilon, becomes too large. The TNS (The Next Step) tokamak, as evolved in the Westinghouse-ORNL studies has an inside-D configuration (epsilon = 1.6, A = 5/1.25 = 4) characterized by an average decay index n approximately equal -0.75 at the plasma flux surface near the magnetic axis and is vertically unstable with a growth rate γ 0 approximately 10 5 sec -1 . Eddy currents produced in the vacuum vessel wall will slow this instability to growth rates γ 0 approximately 10 2 sec -1 provided there are no transverse insulating gaps in the vessel wall. A matrix equation has been developed for calculating the eddy currents induced in the EF coils and their stabilizing effect. Control theory for feedback systems with and without delay time is presented and possible plasma position detectors are discussed. For a plasma current of 6.1 MA, the controller peak power requirements using separate controller circuits are approximately 1 MW depending upon EF coil configurations and time delay. This feedback system is designed to stabilize a maximum plasma excursion of 10 cm from the midplane with delay times up to 2 sec

  1. TFTR vertically viewing electron cyclotron emission diagnostic

    International Nuclear Information System (INIS)

    Taylor, G.

    1990-01-01

    The Tokamak Fusion Test Reactor (TFTR) Michelson interferometer has a spectral coverage of 75--540 GHz, allowing measurement of the first four electron cyclotron harmonics. Until recently the instrument has been configured to view the TFTR plasma on the horizontal midplane, primarily in order to measure the electron temperature profile. Electron cyclotron emission (ECE) extraordinary mode spectra from TFTR Supershot plasmas exhibit a pronounced, spectrally narrow feature below the second harmonic. A similar feature is seen with the ECE radiometer diagnostic below the electron cyclotron fundamental frequency in the ordinary mode. Analysis of the ECE spectra indicates the possibility of a non-Maxwellian 40--80 keV tail on the electron distribution in or near the core. During 1990 three vertical views with silicon carbide viewing targets will be installed to provide a direct measurement of the electron energy distribution at major radii of 2.54, 2.78, and 3.09 m with an energy resolution of approximately 20% at 100 keV. To provide the maximum flexibility, the optical components for the vertical views will be remotely controlled to allow the Michelson interferometer to be reconfigured to either the midplane horizontal view or one of the three vertical views between plasma shots

  2. Vertical and horizontal seismometric observations of tides

    Science.gov (United States)

    Lambotte, S.; Rivera, L.; Hinderer, J.

    2006-01-01

    Tidal signals have been largely studied with gravimeters, strainmeters and tiltmeters, but can also be retrieved from digital records of the output of long-period seismometers, such as STS-1, particularly if they are properly isolated. Horizontal components are often noisier than the vertical ones, due to sensitivity to tilt at long periods. Hence, horizontal components are often disturbed by local effects such as topography, geology and cavity effects, which imply a strain-tilt coupling. We use series of data (duration larger than 1 month) from several permanent broadband seismological stations to examine these disturbances. We search a minimal set of observable signals (tilts, horizontal and vertical displacements, strains, gravity) necessary to reconstruct the seismological record. Such analysis gives a set of coefficients (per component for each studied station), which are stable over years and then can be used systematically to correct data from these disturbances without needing heavy numerical computation. A special attention is devoted to ocean loading for stations close to oceans (e.g. Matsushiro station in Japon (MAJO)), and to pressure correction when barometric data are available. Interesting observations are made for vertical seismometric components; in particular, we found a pressure admittance between pressure and data 10 times larger than for gravimeters for periods larger than 1 day, while this admittance reaches the usual value of -3.5 nm/s 2/mbar for periods below 3 h. This observation may be due to instrumental noise, but the exact mechanism is not yet understood.

  3. Algebraic motion of vertically displacing plasmas

    Science.gov (United States)

    Pfefferlé, D.; Bhattacharjee, A.

    2018-02-01

    The vertical motion of a tokamak plasma is analytically modelled during its non-linear phase by a free-moving current-carrying rod inductively coupled to a set of fixed conducting wires or a cylindrical conducting shell. The solutions capture the leading term in a Taylor expansion of the Green's function for the interaction between the plasma column and the surrounding vacuum vessel. The plasma shape and profiles are assumed not to vary during the vertical drifting phase such that the plasma column behaves as a rigid body. In the limit of perfectly conducting structures, the plasma is prevented to come in contact with the wall due to steep effective potential barriers created by the induced Eddy currents. Resistivity in the wall allows the equilibrium point to drift towards the vessel on the slow timescale of flux penetration. The initial exponential motion of the plasma, understood as a resistive vertical instability, is succeeded by a non-linear "sinking" behaviour shown to be algebraic and decelerating. The acceleration of the plasma column often observed in experiments is thus concluded to originate from an early sharing of toroidal current between the core, the halo plasma, and the wall or from the thermal quench dynamics precipitating loss of plasma current.

  4. Dynamic stiffness of suction caissons - vertical vibrations

    Energy Technology Data Exchange (ETDEWEB)

    Ibsen, Lars Bo; Liingaard, M.; Andersen, Lars

    2006-12-15

    The dynamic response of offshore wind turbines are affected by the properties of the foundation and the subsoil. The purpose of this report is to evaluate the dynamic soil-structure interaction of suction caissons for offshore wind turbines. The investigation is limited to a determination of the vertical dynamic stiffness of suction caissons. The soil surrounding the foundation is homogenous with linear viscoelastic properties. The dynamic stiffness of the suction caisson is expressed by dimensionless frequency-dependent dynamic stiffness coefficients corresponding to the vertical degree of freedom. The dynamic stiffness coefficients for the foundations are evaluated by means of a dynamic three-dimensional coupled Boundary Element/Finite Element model. Comparisons are made with known analytical and numerical solutions in order to evaluate the static and dynamic behaviour of the Boundary Element/Finite Element model. The vertical frequency dependent stiffness has been determined for different combinations of the skirt length, Poisson's ratio and the ratio between soil stiffness and skirt stiffness. Finally the dynamic behaviour at high frequencies is investigated. (au)

  5. Data verification and materials accountancy for two accounting periods

    International Nuclear Information System (INIS)

    Beedgen, R.

    1985-01-01

    In the framework of near-real-time accountancy for nuclear materials, safeguards statistical analysis based on the operator's data of a sequence of materials balance periods has been performed. Up to now, it is assumed that the operator's data are correct. A statistical model is presented that enables inspector verification measurements for a sequence of accounting periods to be included into a safeguards procedure. The analysis uses a two balance period and statistical concepts which are applied in the case of one accounting period. The interconnection of different safeguards measures shall be studied to get a basic idea about the procedure and it is shown that there might be fundamental differences to the one balance case

  6. CLOUD ACCOUNTING – A NEW PARADIGM OF ACCOUNTING POLICIES

    Directory of Open Access Journals (Sweden)

    Cristina PRICHICI

    2015-04-01

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

  7. ENVIRONMENTAL ACCOUNTING IN AGRICULTURE: NUTRIENT ACCOUNTING AND OTHER ASPECTS

    Directory of Open Access Journals (Sweden)

    P URFI

    2003-04-01

    Full Text Available While traditional accounting focuses on accounting for capital assets, costs, yields valued and sold in the market, environmental accounting intends to do the same with non-marketed capital assets, costs and yields, that is, externalities. The farm level nutrient balances are based on an input-output comparison, in which the nutrients entering the farm within inputs are compared to nutrients leaving the farm within the sold products. The method considers the amounts of nutrients entering the farm but not leaving it with the products to be wastes polluting the environment. The weakness of this approach is the handling of stock changes. In a farming year high amounts of nutrients contained in unsold products are not wastes, nor are they stored in the soil, but are stored in the stocks. To handle this problem the concepts of external nutrient balance and internal nutrient balance are introduced, and are tested in case studies of two Hungarian mixed farms.

  8. Accounting for surface reflectance anisotropy in satellite retrievals of tropospheric NO₂

    NARCIS (Netherlands)

    Zhou, Yipin; Brunner, D.; Spurr, R.J.D.; Boersma, K.F.; Sneep, M.; Popp, C.; Buchmann, B.

    2010-01-01

    Surface reflectance is a key parameter in satellite trace gas retrievals in the UV/visible range and in particular for the retrieval of nitrogen dioxide (NO2) vertical tropospheric columns (VTCs). Current operational retrievals rely on coarse-resolution reflectance data and do not account for the

  9. 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...

  10. Retrieving Vertical Air Motion and Raindrop Size Distributions from Vertically Pointing Doppler Radars

    Science.gov (United States)

    Williams, C. R.; Chandra, C. V.

    2017-12-01

    The vertical evolution of falling raindrops is a result of evaporation, breakup, and coalescence acting upon those raindrops. Computing these processes using vertically pointing radar observations is a two-step process. First, the raindrop size distribution (DSD) and vertical air motion need to be estimated throughout the rain shaft. Then, the changes in DSD properties need to be quantified as a function of height. The change in liquid water content is a measure of evaporation, and the change in raindrop number concentration and size are indicators of net breakup or coalescence in the vertical column. The DSD and air motion can be retrieved using observations from two vertically pointing radars operating side-by-side and at two different wavelengths. While both radars are observing the same raindrop distribution, they measure different reflectivity and radial velocities due to Rayleigh and Mie scattering properties. As long as raindrops with diameters greater than approximately 2 mm are in the radar pulse volumes, the Rayleigh and Mie scattering signatures are unique enough to estimate DSD parameters using radars operating at 3- and 35-GHz (Williams et al. 2016). Vertical decomposition diagrams (Williams 2016) are used to explore the processes acting on the raindrops. Specifically, changes in liquid water content with height quantify evaporation or accretion. When the raindrops are not evaporating, net raindrop breakup and coalescence are identified by changes in the total number of raindrops and changes in the DSD effective shape as the raindrops. This presentation will focus on describing the DSD and air motion retrieval method using vertical profiling radar observations from the Department of Energy (DOE) Atmospheric Radiation Measurement (ARM) Southern Great Plains (SGP) central facility in Northern Oklahoma.

  11. Balancing the books accounting for librarians

    CERN Document Server

    Kirk, Rachel A

    2012-01-01

    Balancing the Books: Accounting for Librarians fills the gap that exists in literature on library acquisitions accounting. By covering essential accounting concepts, budgeting, government regulations that pertain to libraries, as well as accounting measur

  12. Finance and Accounting; a comprehensive introduction

    NARCIS (Netherlands)

    drs. Ewoud Jansen

    2005-01-01

    Finance and accounting behandelt in een boek de essentiele aspecten van drie disciplines: financieel management, management accounting en financial accounting. Dit maakt Finance and accounting tot een breed en waardevol engelstalig naslagwerk.

  13. Creative Accounting Practices in Nigerian Banks

    African Journals Online (AJOL)

    gold

    banks is to boost the market value of shares; users of accounting information are adversely .... Creative accounting methods are noteworthy because they remain in use as ..... accounting statements to attract investors; this creation of accounts.

  14. The magnitude of syphilis: from prevalence to vertical transmission

    Directory of Open Access Journals (Sweden)

    Luciane Rodrigues Pedreira de Cerqueira

    2017-12-01

    Full Text Available ABSTRACT Introduction: In 2013, the World Health Organization (WHO reported that 1.9 million pregnant women were infected with syphilis worldwide, of which 66.5% had adverse fetal effects in cases of untreated syphilis. Congenital syphilis contributes significantly to infant mortality, accounting for 305,000 perinatal deaths worldwide annually. Aim: To estimate the prevalence of syphilis in parturients, the incidence of congenital syphilis and the vertical transmission rate. Material and methods: a cross-sectional study with data collected from 2041 parturients who had undergone treatment between 2012 and 2014 in the maternity section of the Pedro Ernesto Hospital of the State University of Rio de Janeiro, in the metropolitan area of Rio de Janeiro. The inclusion criterion was positive VDRL and treponemal test in a hospital environment. Results: the prevalence of syphilis in pregnant women was 4.1% in 2012, 3.1% in 2013 and 5% in 2014, with official reporting of 15.6%, 25.0% and 48.1%, respectively. The incidence of congenital syphilis (CS was 22/1,000 in live births (LB in 2012; 17/1,000 LB in 2013 and 44.8/1,000 LB in 2014. CS underreporting during the period was 6.7%. Vertical transmission occurred in 65.8% of infants from infected mothers. It was concluded that, in 34.6% of the CS cases, maternal VDRL titers were = 1/4. Conclusion: Results demonstrate the magnitude of the disease, fragility of the reporting system in the assessment of the actual prevalence, impact on perinatal outcomes, and they are a warning about the real situation of syphilis, which is still underestimated in the State.

  15. Vertical distribution of phosphorus in agricultural drainage ditch soils.

    Science.gov (United States)

    Vaughan, Robert E; Needelman, Brian A; Kleinman, Peter J A; Allen, Arthur L

    2007-01-01

    Pedological processes such as gleization and organic matter accumulation may affect the vertical distribution of P within agricultural drainage ditch soils. The objective of this study was to assess the vertical distribution of P as a function of horizonation in ditch soils at the University of Maryland Eastern Shore Research Farm in Princess Anne, Maryland. Twenty-one profiles were sampled from 10 agricultural ditches ranging in length from 225 to 550 m. Horizon samples were analyzed for total P; water-extractable P; Mehlich-3 P; acid ammonium oxalate-extractable P, Fe, and Al (P ox, Fe ox, Al ox); pH; and organic C (n = 126). Total P ranged from 27 to 4882 mg kg(-1), P ox from 4 to 4631 mg kg(-1), Mehlich-3 P from 2 to 401 mg kg(-1), and water-extractable P from 0 to 17 mg kg(-1). Soil-forming processes that result in differences between horizons had a strong relationship with various P fractions and P sorption capacity. Fibric organic horizons at the ditch soil surface had the greatest mean P ox, Fe ox, and Al ox concentrations of any horizon class. Gleyed A horizons had a mean Fe ox concentrations 2.6 times lower than dark A horizons and were significantly lower in total P and P ox. Variation in P due to organic matter accumulation and gleization provide critical insight into short- and long-term dynamics of P in ditch soils and should be accounted for when applying ditch management practices.

  16. The magnitude of syphilis: from prevalence to vertical transmission.

    Science.gov (United States)

    Cerqueira, Luciane Rodrigues Pedreira de; Monteiro, Denise L M; Taquette, Stella R; Rodrigues, Nádia C P; Trajano, Alexandre J B; Souza, Flavio Monteiro de; Araújo, Bianca De Melo

    2017-12-21

    In 2013, the World Health Organization (WHO) reported that 1.9 million pregnant women were infected with syphilis worldwide, of which 66.5% had adverse fetal effects in cases of untreated syphilis. Congenital syphilis contributes significantly to infant mortality, accounting for 305,000 perinatal deaths worldwide annually. To estimate the prevalence of syphilis in parturients, the incidence of congenital syphilis and the vertical transmission rate. a cross-sectional study with data collected from 2041 parturients who had undergone treatment between 2012 and 2014 in the maternity section of the Pedro Ernesto Hospital of the State University of Rio de Janeiro, in the metropolitan area of Rio de Janeiro. The inclusion criterion was positive VDRL and treponemal test in a hospital environment. the prevalence of syphilis in pregnant women was 4.1% in 2012, 3.1% in 2013 and 5% in 2014, with official reporting of 15.6%, 25.0% and 48.1%, respectively. The incidence of congenital syphilis (CS) was 22/1,000 in live births (LB) in 2012; 17/1,000 LB in 2013 and 44.8/1,000 LB in 2014. CS underreporting during the period was 6.7%. Vertical transmission occurred in 65.8% of infants from infected mothers. It was concluded that, in 34.6% of the CS cases, maternal VDRL titers were = 1/4. Results demonstrate the magnitude of the disease, fragility of the reporting system in the assessment of the actual prevalence, impact on perinatal outcomes, and they are a warning about the real situation of syphilis, which is still underestimated in the State.

  17. CONSTRUCTING ACCOUNTING UNCERTAINITY ESTIMATES VARIABLE

    Directory of Open Access Journals (Sweden)

    Nino Serdarevic

    2012-10-01

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

  18. ostglacial rebound from VLBI Geodesy: On Establishing Vertical Reference

    Science.gov (United States)

    Argus, Donald .

    1996-01-01

    I propose that a useful reference frame for vertical motions is that found by minimizing differences between vertical motions observed with VLBI [Ma and Ryan, 1995] and predictions from postglacial rebound predictions [Peltier, 1995].

  19. Vertically aligned carbon nanotube field-effect transistors

    KAUST Repository

    Li, Jingqi; Zhao, Chao; Wang, Qingxiao; Zhang, Qiang; Wang, Zhihong; Zhang, Xixiang; Abutaha, Anas I.; Alshareef, Husam N.

    2012-01-01

    Vertically aligned carbon nanotube field-effect transistors (CNTFETs) have been developed using pure semiconducting carbon nanotubes. The source and drain were vertically stacked, separated by a dielectric, and the carbon nanotubes were placed

  20. Going Up? The Pros and Cons of Vertical Expansion.

    Science.gov (United States)

    Myler, Patricia A.; Boggs, Richard C.

    2002-01-01

    Describes the advantages and disadvantages of the vertical expansion of school buildings. Considers such factors as fire protection, compliance with the Americans with Disabilities Act, and cost. Discusses alternatives to vertical expansion. (PKP)