Do investors become risk takers after receiving MLA and accounting information?

Directory of Open Access Journals (Sweden)

Ni Made Wisni Arie Pramuki

2016-11-01

Full Text Available This study aimed to find out, empirically, the effect of myopic loss aversion and accounting information on the behavior of investors. The method used is pure experiment by using a 2×2 factorial design between subjects. The results show that myopic loss aversion and accounting information positively affects investor behavior. Another result reveals that there is a difference in treatment (frequent and infrequent that was equally given accounting information. There is a difference of treatment (frequent and infrequent that was not given accounting information, but the results return obtained by investors with the treatment of frequent is higher than investors with the treatment of infrequent, it indicates that investors that were treated frequently to be more willing to take a risk, and investors proved not to experience MLA. It was not found the difference in treatment (frequent and infrequent with accounting information with those that were not given accounting information. It can be caused by a lack of understanding of investors (in this case by the students in interpreting and analyzing accounting information as well as private signals that still dominate the investors.

25 CFR 115.804 - Will we account to a tribe for those trust funds the tribe receives through direct pay?

Science.gov (United States)

2010-04-01

... 25 Indians 1 2010-04-01 2010-04-01 false Will we account to a tribe for those trust funds the... OF THE INTERIOR FINANCIAL ACTIVITIES TRUST FUNDS FOR TRIBES AND INDIVIDUAL INDIANS Tribal Accounts § 115.804 Will we account to a tribe for those trust funds the tribe receives through direct pay? No...

Accounts Receivable Risk Management Practices and Growth of SMEs in Kakamega County, Kenya

Directory of Open Access Journals (Sweden)

Mary Nelima LYANI (SINDANI

2016-10-01

Full Text Available Accounts receivable risk management is a structured approach to managing uncertainties through risk assessment, developing strategies to manage it, and mitigation of risk using managerial resources (Gakure et al., 2012 Although there has been a considerable interest by government to promote SMEs by encouraging owners to take up government tenders, in Kenya the number of SMEs capable of sustaining themselves is still low. Studies show credit risk as an important variable affecting firms. Nonetheless, these risks’ influence on SMEs has not received as much attention as it should. This study’s main objective was to examine the influence of credit risk assessment practices on growth of SMEs. The objective of the study was to evaluate the effect of credit risk assessment practices on growth of SMEs in Kakamega County, in Kenya. Causal research design was applied to show the influence of credit risk assessment practice on growth. Using the sampling technique of purposive stratified random, a sample size of 359 out of 5401 SMEs was used from Kakamega Central Sub-County that had been in operation between 2013 and 2015. Secondary data was acquired from the Kakamega County Revenue Department, for the period under study. The hypotheses that form the premises for a regression model using analysis techniques like homoscedasticity and autocorrelation. Ordinary Least Square method was utilized to establish the relationship of cause-effect between variables while hypothesis was tested at 5% significance level. The overall model was discovered to be significant considering the F=14.918 and p-value (0.00 < 0.05. The findings revealed that good credit risk assessment practices when adopted by SMEs lead to growth. The study recommended that owners and managers should be trained and made to understand the various techniques risk management to well manage them so as to increase growth. The findings would form a basis for government and policy makers to formulate

Financial reserve. Hospitals leery of credit lines, factoring receivables.

Science.gov (United States)

Edwards, D E; Hamilton, W C; Hauser, R

1991-10-01

Opening lines of credit and factoring (selling) accounts receivable are two ways to generate operating cash that non-healthcare industries have long used successfully. A recent survey of hospital officials across the nation, however, showed these techniques are used infrequently in health care. Among the 281 hospitals responding: Only 45 percent use lines of credit; Less than 5 percent pursue accounts receivable factoring; and Only 12 percent plan to begin factoring receivables in the future. As hospitals look for ways to offset depleted cash reserves, these percentages may increase.

Healthcare Financial Management Association, Principles and Practices Board. Statement No. 16. Classifying, valuing, and analyzing accounts receivable related to patient services.

Science.gov (United States)

1993-05-01

This Principles and Practices Board project was undertaken in response to the frequent requests from HFMA members for a standard calculation of "days of revenue in receivables." The board's work on this project indicated that every element of the calculation required standards, which is what this statement provides. Since there have been few standards for accounts receivable related to patient services, the industry follows a variety of practices, which often differ from each other. This statement is intended to provide a framework for enhanced external comparison of accounts receivable related to patient services, and thereby improve management information related to this very important asset. Thus, the standards described in this statement represent long-term goals for gradual transition of recordkeeping practices and not a sudden or revolutionary change. The standards described in this statement will provide the necessary framework for the most meaningful external comparisons. Furthermore, management's understanding of deviations from these standards will immediately assist in analysis of differences in data between providers.

MURABAHAH ACCOUNTING IN BNI SYARIAH MAKASSAR

Directory of Open Access Journals (Sweden)

Firman Menne

2017-08-01

Full Text Available This research aims to know and analysis implementation of murabahah accounting especially of manifestation murabaha accouting in BNI Syariah. design methodology used comparative analysis between accounting theory and practice in syariah banking. The result showed that the implementation of murabahah accounting on BNI Syariah Makassar has been suitable with PSAK 102 especially for recognition, measurement, recording and disclosure, except for accounting treatment when he event of arrears and receipts of arrears installments. BNI Syariah Makassar didn’t give any accounting treatment. Whereas in PSAK 102 is stipulated that when there is arrears and receipts of arrear installments, the margin is recognized proportional to the cash received.

Receivables impairment comparison – accounting and taxation perspective

Directory of Open Access Journals (Sweden)

Jana Gláserová

2009-01-01

Full Text Available Receivables are the significant area of assets in the entrepreneurs reporting system and in the banks reporting system as well. It is necessary to pay attention to this area and to be flexible in the reaction to changes in the risk of bad debts. Impairment of the bad debts is the reaction to these changes. The impairment is based on the prudence principle and the true and fair view principle. There are quite different rules for impairment application for taxation purposes in the Czech Republic than for financial reporting are set up by Income Tax Act. The paper is concerned with the comparison of ways of bad debts impairment reporting in the entrepreneurs’ financial reporting system and in the banks financial reporting system.The receivables definitions are similar for entrepreneurs and for banks. There are some differences in their classification and in the way of prudent principle application in this area.

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...

Impacts from urban water systems on receiving waters - How to account for severe wet-weather events in LCA?

Science.gov (United States)

Risch, Eva; Gasperi, Johnny; Gromaire, Marie-Christine; Chebbo, Ghassan; Azimi, Sam; Rocher, Vincent; Roux, Philippe; Rosenbaum, Ralph K; Sinfort, Carole

2018-01-01

Sewage systems are a vital part of the urban infrastructure in most cities. They provide drainage, which protects public health, prevents the flooding of property and protects the water environment around urban areas. On some occasions sewers will overflow into the water environment during heavy rain potentially causing unacceptable impacts from releases of untreated sewage into the environment. In typical Life Cycle Assessment (LCA) studies of urban wastewater systems (UWS), average dry-weather conditions are modelled while wet-weather flows from UWS, presenting a high temporal variability, are not currently accounted for. In this context, the loads from several storm events could be important contributors to the impact categories freshwater eutrophication and ecotoxicity. In this study we investigated the contributions of these wet-weather-induced discharges relative to average dry-weather conditions in the life cycle inventory for UWS. In collaboration with the Paris public sanitation service (SIAAP) and Observatory of Urban Pollutants (OPUR) program researchers, this work aimed at identifying and comparing contributing flows from the UWS in the Paris area by a selection of routine wastewater parameters and priority pollutants. This collected data is organized according to archetypal weather days during a reference year. Then, for each archetypal weather day and its associated flows to the receiving river waters (Seine), the parameters of pollutant loads (statistical distribution of concentrations and volumes) were determined. The resulting inventory flows (i.e. the potential loads from the UWS) were used as LCA input data to assess the associated impacts. This allowed investigating the relative importance of episodic wet-weather versus "continuous" dry-weather loads with a probabilistic approach to account for pollutant variability within the urban flows. The analysis at the scale of one year showed that storm events are significant contributors to the impacts

Investigating the Role of Management Accountants in Indonesia

Directory of Open Access Journals (Sweden)

Arief Fadhilah

2015-08-01

Full Text Available Literature highlight the role of management accountants as business partners in managerial decision making process besides the traditional role as information providers. This study investigates the role of management accountants in Indonesia by adopting the DeLone and McLean Information System Success Model (2003. Data were collected by conducting surveys to acquire the perception of managers on the role of management accountants. Using structural equation modeling, the results show that both management accounting information quality and management accounting service quality have significant relationship with user satisfaction. Furthermore, the satisfaction of managers is positively related to net benefits received by managers. Therefore, management accountants in Indonesia may have fulfilled the role as business partners.

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.

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.

Investigating the Role of Management Accountants in Indonesia

Directory of Open Access Journals (Sweden)

Arief Fadhilah

2016-07-01

Full Text Available Literature highlight the role of  management accountants as business partners in managerial decision making process besides the traditional role as information providers. This study investigates the role of management accountants in Indonesia by adopting the DeLone and McLean Information System Success Model (2003. Data were collected by conducting surveys to acquire the perception of managers on the role of management accountants. Using structural equation modeling, the results show that both management accounting information quality and management accounting service quality have significant relationship with user satisfaction. Furthermore, the satisfaction of managers is positively related to net benefits received by managers. Therefore, management accountants in Indonesia may have fulfilled the role as business partners. Keywords: business partner, information quality,service quality,user satisfaction,DeLone and McLean IS Success Model

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)

Advantages of fund accounting in 'nonprofits'.

Science.gov (United States)

Herzlinger, R E; Sherman, H D

1980-01-01

Motivated by the financial difficulties that have beset city governments and some private nonprofit organizations, the accounting profession and other circles are urging these organizations to conform to business accounting practices. (See Robert N. Anthony's article on p. 83 of this issue.) Fund accounting, these reformers claim, is too complex, too segmented to permit intelligent analysis. The authors of this article demur; not only is it legally and logically necessary to maintain separately the restricted and unrestricted monies received from various sources and spent for designated purposes; also close examination of the financial statements of nonprofit enterprises can provide a very good idea of how well they are doing financially. Furthermore, the authors advocate adoption of certain fund accounting principles for businesses, and they show why they could be helpful. This article is much more than a defense of how nonprofit organizations account for their operations; it is a comprehensive but brief introduction to the subject.

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

The links between implementing ISA 540 and mitigating the practice of smoothing reported net earnings using write-offs of accounts receivable and inventory by reporting entities in Poland

Directory of Open Access Journals (Sweden)

Andrzej Krystian Piosik

2016-06-01

Full Text Available The paper addresses the question of the links between implementing ISA 540 and mitigating the practice of smoothing reported net earnings using write-offs of accounts receivable and inventory by reporting entities in Poland. The research question stems from the previous analysis carried out by the author in which evidence was provided that reporting entities in Poland in the period 2000–2010 effectively used write-offs of accounts receivable and inventory in order to mitigate fluctuations of reported net earnings. This paper provides evidence that before implementing ISA 540 reporting entities used write-offs of receivables and inventory for income smoothing in effective manner, however in the period after implementing the standard (2009–2014 no link was observed between the write-offs and reduced fluctuations of reported net earnings. The research has been carried out using Wilcoxon signed-rank test used to check equality of medians of mean deviations of net earnings before write-offs of receivables and inventory and mean deviations of net earnings after write-offs. For the period before implementing ISA 540 there are grounds to reject the hypothesis of equality of medians of mean deviations of net earnings, however in the post-adoption period there is no justification to reject the hypothesis of equality of medians. The research provides evidence of positive impact of ISA 540 mitigating the processes of accounting earnings management. The indicated regularity does not apply to banks, because within this group of companies we have not observed the use of write-offs of loan receivables in order to reduce the variability of net earnings before implementing ISA 540 and in the period following the implementation of the standard.

Message-Passing Receiver for OFDM Systems over Highly Delay-Dispersive Channels

DEFF Research Database (Denmark)

Barbu, Oana-Elena; Manchón, Carles Navarro; Rom, Christian

2017-01-01

Propagation channels with maximum excess delay exceeding the duration of the cyclic prefix (CP) in OFDM systems cause intercarrier and intersymbol interference which, unless accounted for, degrade the receiver performance. Using tools from Bayesian inference and sparse signal reconstruction, we...... derive an iterative algorithm that estimates an approximate representation of the channel impulse response and the noise variance, estimates and cancels the intrinsic interference and decodes the data over a block of symbols. Simulation results show that the receiver employing our algorithm outperforms...

The Agency's accounts for 1968

International Nuclear Information System (INIS)

1969-08-01

* contributions to the 1966 Supplemental Appropriation and the 1968 Regular Budget, and advances to the Working Capital Fund as at 31 December 1968 D. Voluntary contributions pledged and paid by Member States to the General Fund for 1968 as at 31 December 1968 E. Shares of Member States in the 1967 cash surplus to be surrendered in 1970 F. Data in support of the report by the Director General on the Agency's accounts for 1968: 1. Statement of annual appropriations, total obligations, disbursements, unliquidated obligations as at 31 December, and budgetary savings, by years 1958-1968 inclusive 2. Statement of assessed contributions received during year of assessment compared with total payments and outstanding balances as at 31 December, by years 1958-1968 inclusive 3. Statement of annual assessments on Member States, showing payments by years and outstanding contx f c>utions receivable as at 31 December 1968 4. Statement of cumulative assessments on Member States, showing cumulative payments and unpaid balances and percentage relationships to total assessments as at 31 December each year, 1958-1968 inclusive 5. Statement of 1967 unliquidated obligations carried forward on 31 December 1967 showing expenditures and savings during 1968 and the balance carried forward to 1969 6. Statement of unliquidated obligations carried forward at the end of each year, 1959-1968 inclusive, showing the appropriation Sections to which major amounts relate, and the percentage of the total appropriation represented by unliquidated obligations at the end of each year 7. Statement of miscellaneous income in 1968 compared with budget estimates 8. Statement of financial contributions received towards the cost of conferences, symposia and seminars held in 1968 9. Statement of fixed assets as at 31 December 1968 showing locations and value at cost 10. Statement of expendable and other supplies on hand as at 31 December 1968 G. Resources available to the Agency during 1968 including contributions in cash

47 CFR 32.1170 - Receivables.

Science.gov (United States)

2010-10-01

... FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.1170 Receivables. (a... of interest accrued to the date of the balance sheet on bonds, notes, and other commercial paper...

7 CFR 966.43 - Accounting.

Science.gov (United States)

2010-01-01

... 7 Agriculture 8 2010-01-01 2010-01-01 false Accounting. 966.43 Section 966.43 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... Regulating Handling Expenses and Assessments § 966.43 Accounting. (a) All funds received by the committee...

7 CFR 958.43 - Accounting.

Science.gov (United States)

2010-01-01

... 7 Agriculture 8 2010-01-01 2010-01-01 false Accounting. 958.43 Section 958.43 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... Accounting. (a) All funds received by the committee pursuant to the provisions of this part shall be used...

7 CFR 955.43 - Accounting.

Science.gov (United States)

2010-01-01

... 7 Agriculture 8 2010-01-01 2010-01-01 false Accounting. 955.43 Section 955.43 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... Expenses and Assessments § 955.43 Accounting. (a) All funds received by the committee pursuant to the...

7 CFR 945.43 - Accounting.

Science.gov (United States)

2010-01-01

... 7 Agriculture 8 2010-01-01 2010-01-01 false Accounting. 945.43 Section 945.43 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... Assessments § 945.43 Accounting. (a) All funds received by the committee pursuant to the provisions of this...

A Research on the Responsibility of Accounting Professionals to Determine and Prevent Accounting Errors and Frauds: Edirne Sample

Directory of Open Access Journals (Sweden)

Semanur Adalı

2017-09-01

Full Text Available In this study, the ethical dimensions of accounting professionals related to accounting errors and frauds were examined. Firstly, general and technical information about accounting were provided. Then, some terminology on error, fraud and ethics in accounting were discussed. Study also included recent statistics about accounting errors and fraud as well as presenting a literature review. As the methodology of research, a questionnaire was distributed to 36 accounting professionals residing in Edirne city of Turkey. The collected data were then entered to the SPSS package program for analysis. The study revealed very important results. Accounting professionals think that, accounting chambers do not organize enough seminars/conferences on errors and fraud. They also believe that supervision and disciplinary boards of professional accounting chambers fulfill their responsibilities partially. Attitude of professional accounting chambers in terms of errors, fraud and ethics is considered neither strict nor lenient. But, most accounting professionals are aware of colleagues who had disciplinary penalties. Most important and effective tool to prevent errors and fraud is indicated as external audit, but internal audit and internal control are valued as well. According to accounting professionals, most errors occur due to incorrect data received from clients and as a result of recording. Fraud is generally made in order to get credit from banks and for providing benefits to the organization by not showing the real situation of the firm. Finally, accounting professionals state that being honest, trustworthy and impartial is the basis of accounting profession and accountants must adhere to ethical rules.

Accounting of discounts, acquired by an enterprise when purchasing production inventories

Directory of Open Access Journals (Sweden)

Shishkina A.V.

2017-01-01

Full Text Available Different types of discounts for the price of a product are quite common in transactions. They are frequently used by industrial enterprises as well: they receive discounts when they purchase production inventories; they offer discounts when they sell the finished product. Industrial enterprise strive to minimize costs when purchasing raw materials necessary for manufacturing and therefore it is interested in acquiring a discount from supplier. Acquiring a discount is a fact of economic life and must be registered in financial accounts of an enterprise, however nowadays the patterns of accounting of such operations are not regulated by any special normative documents and traditionally applied accounting patterns do not contain information on the amounts of received discounts. It is happening because they comply with the current rules of accounting, according to which inventories are accounted only after deduction of the received discount (so the discount is granted in form of verbal agreement. This is a precursor to the lack of data on the received discounts in financial accounting system of an industrial enterprise, to the impossibility of creation the information base for analyzing the effectiveness of the received discounts on its basis, to the violation of the principle of completeness and continuity of registering all the economic life events in accounting. The article offers the already existing variants of financial accounting of the received discounts, analyzes its advantages and disadvantages from the point of view of compliance with the current legislative system and economic contents of discount operation. Proprietary technology of financial accounting of discounts, received by an industrial enterprise when purchasing production stock, is offered. This technology allows solving the stated methodological issues.

Do Accountability Policies Push Teachers Out?

Science.gov (United States)

Ingersoll, Richard; Merrill, Lisa; May, Henry

2016-01-01

The impact of accountability on U.S. schools, for good or ill, is a subject of debate and research. The authors recently studied an aspect of accountability that had previously received little attention. They asked, do accountability reforms affect public schools' ability to retain their teachers? By analyzing data from the Schools and Staffing…

45 CFR 1610.9 - Accounting.

Science.gov (United States)

2010-10-01

... 45 Public Welfare 4 2010-10-01 2010-10-01 false Accounting. 1610.9 Section 1610.9 Public Welfare Regulations Relating to Public Welfare (Continued) LEGAL SERVICES CORPORATION USE OF NON-LSC FUNDS, TRANSFERS OF LSC FUNDS, PROGRAM INTEGRITY § 1610.9 Accounting. Funds received by a recipient from a source...

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...

Accountability: Papers from master theses 2009

NARCIS (Netherlands)

C.D. Knoops (Chris); J. Noeverman (Jan)

2010-01-01

textabstractLast year, we presented the book “Accountability 2008: papers from master theses”. The book contained eleven papers. Each paper was based on a thesis in the field of Accounting, Auditing and Control, on which these students received a Master’s degree in Economics & Business from the

Application of accrual accounting in Iran municipalities

OpenAIRE

Ali Eamaeilzade Maghariee; Zahra Houshmand Neghabi; Rahele Abdi

2015-01-01

Accrual accounting is a technique for recognizing expenses when incurred and revenue when earned rather than when payment is made or received. In the cash method of accounting, on the other hand, cash receipts and disbursements technique of accounting or cash accounting records revenue when cash is earned, and expenses when they are paid in cash. In this paper, we present an empirical investigation to study the effect of implementing accrual accounting in municipality of Amol, Iran. The surve...

Optical antenna for a visible light communications receiver

Science.gov (United States)

Valencia-Estrada, Juan Camilo; García-Márquez, Jorge; Topsu, Suat; Chassagne, Luc

2018-01-01

Visible Light Communications (VLC) receivers adapted to be used in high transmission rates will eventually use either, high aperture lenses or non-linear optical elements capable of converting light arriving to the receiver into an electric signal. The high aperture lens case, reveals a challenge from an optical designers point-of-view. As a matter of fact, the lens must collect a wide aperture intensity flux using a limited aperture as its use is intended to portable devices. This last also limits both, lens thickness and its focal length. Here, we show a first design to be adapted to a VLC receiver that take these constraints into account. This paper describes a method to design catadioptric and monolithic lenses to be used as an optical collector of light entering from a near point light source as a spherical fan L with a wide acceptance angle α° and high efficiency. These lenses can be mass produced and therefore one can find many practical applications in VLC equipped devices. We show a first design for a near light source without magnification, and second one with a detector's magnification in a meridional section. We utilize rigorous geometric optics, vector analysis and ordinary differential equations.

Single-Receiver GPS Phase Bias Resolution

Science.gov (United States)

Bertiger, William I.; Haines, Bruce J.; Weiss, Jan P.; Harvey, Nathaniel E.

2010-01-01

Existing software has been modified to yield the benefits of integer fixed double-differenced GPS-phased ambiguities when processing data from a single GPS receiver with no access to any other GPS receiver data. When the double-differenced combination of phase biases can be fixed reliably, a significant improvement in solution accuracy is obtained. This innovation uses a large global set of GPS receivers (40 to 80 receivers) to solve for the GPS satellite orbits and clocks (along with any other parameters). In this process, integer ambiguities are fixed and information on the ambiguity constraints is saved. For each GPS transmitter/receiver pair, the process saves the arc start and stop times, the wide-lane average value for the arc, the standard deviation of the wide lane, and the dual-frequency phase bias after bias fixing for the arc. The second step of the process uses the orbit and clock information, the bias information from the global solution, and only data from the single receiver to resolve double-differenced phase combinations. It is called "resolved" instead of "fixed" because constraints are introduced into the problem with a finite data weight to better account for possible errors. A receiver in orbit has much shorter continuous passes of data than a receiver fixed to the Earth. The method has parameters to account for this. In particular, differences in drifting wide-lane values must be handled differently. The first step of the process is automated, using two JPL software sets, Longarc and Gipsy-Oasis. The resulting orbit/clock and bias information files are posted on anonymous ftp for use by any licensed Gipsy-Oasis user. The second step is implemented in the Gipsy-Oasis executable, gd2p.pl, which automates the entire process, including fetching the information from anonymous ftp

Patient accounting: vital for financial survival.

Science.gov (United States)

Puhala, J M; Barrett, M J

1987-09-01

The implementation of the prospective payment system has affected the financial stability of hospitals. It has forced them to take a closer look at their patient accounting function as it affects cash flow and patient service revenue. This article addresses several new issues relating to patient accounts processing that have created a need for more emphasis on the patient accounting function. Efficient operations and effective accounts receivable management may be the difference between the success or failure of a hospital in today's competitive environment.

Student Success and Institutional Accountability through the Components of Voluntary Framework Accountability

Science.gov (United States)

Mentzer, Stacy

2015-01-01

Demands on higher education institutions are growing. Stakeholders are demanding proof of quality to ensure students are receiving the education they are paying for. Institutional accountability is a growing concern for higher education institutions, more specifically community colleges. The diverse characteristics of community colleges have made…

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...

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.

78 FR 77557 - Releasing Information; General Provisions; Accounting and Reporting Requirements; Reports of...

Science.gov (United States)

2013-12-24

... must certify ``that the information provided in the report of each bank's and association's accounts... reports of accounts and exposures or any other information received pursuant to Sec. 621.15(a)(1... examination and non-public information, including data from reports of System accounts and exposures received...

Towards a construction grammar account of the distributive PO in Polish

Directory of Open Access Journals (Sweden)

Adam Przepiórkowski

2015-11-01

Full Text Available Towards a construction grammar account of the distributive PO in Polish Polish distributive constructions involving the form po are well known for their syntactic and semantic idiosyncrasy. The aim of this paper is to show that, contrary to the received wisdom, two different lexemes po take part in such constructions: a preposition and an adnumeral operator. This explains some of the idiosyncratic behaviour, namely, the apparent ability of po to combine with different grammatical cases. A preliminary Construction Grammar analysis is proposed which eschews the potential problem of missed generalisations that such a dual account of po might engender.

42 CFR 54a.10 - Fiscal accountability.

Science.gov (United States)

2010-10-01

... 42 Public Health 1 2010-10-01 2010-10-01 false Fiscal accountability. 54a.10 Section 54a.10 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES GRANTS CHARITABLE CHOICE... PREVENTION AND TREATMENT SERVICES § 54a.10 Fiscal accountability. (a) Religious organizations that receive...

Developing spatial biophysical accounting for multiple ecosystem services

NARCIS (Netherlands)

Remme, R.P.; Schroter, M.; Hein, L.G.

2014-01-01

Ecosystem accounting is receiving increasing interest as a way to systematically monitor the conditions of ecosystems and the ecosystem services they provide. A critical element of ecosystem accounting is understanding spatially explicit flows of ecosystem services. We developed spatial biophysical

26 CFR 1.334-1 - Basis of property received in liquidations.

Science.gov (United States)

2010-04-01

...) INCOME TAX (CONTINUED) INCOME TAXES Corporate Liquidations § 1.334-1 Basis of property received in... certain contracts accounted for using a long-term contract method of accounting that are acquired in...

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.

Federal Funding Accountability and Transparency Act

Science.gov (United States)

Public Law 109-282, the Federal Funding Accountability and Transparency Act of 2006 as amended (FFATA), requires disclosure of all entities and organizations receiving Federal funds through a single publicly accessible website.

24 CFR 984.305 - FSS account.

Science.gov (United States)

2010-04-01

..., graduate school), or job training, or to meet start-up expenses involved in creation of a small business... is receiving any welfare assistance, and contacting welfare agencies. (d) Succession to FSS account...

Fair value: actuarial accounting for the markets... or for the accountants?

OpenAIRE

Jerman, Lambert

2013-01-01

Fair value accounting under IAS-IFRSs is often presented as market accounting that results from expression of the financial requirements of business management and accounting practice. By showing that fair value has the features of actuarial accounting, and is the product of a conceptual shift made necessary by the contemporary context and thus in dissonance with certain aspects of current accounting practice, this article demonstrates that fair value accounting in fact represents an opportun...

Cost effective material control and accountability training

International Nuclear Information System (INIS)

Robichaux, J.J.; Shull, L.M.; Salizzoni, L.M.

1995-01-01

DOE Order 5630.15, ''Safeguards and Security Training Program'' is being implemented at the Savannah River Site within the Westinghouse Savannah River Company's material control and accountability program. This paper reviews the development of a material control and accountability task analysis, the development of specific material control and accountability courses, and the cost effective and innovative strategies employed to implement the training program. The paper also discusses how the site material control and accountability policies and procedures are incorporated into the Westinghouse Savannah River Company training program to ensure that personnel receive the most current information

Principle of accrual and compliance of income and expenses in accounting system

Directory of Open Access Journals (Sweden)

V.V. Travin

2017-12-01

Full Text Available The introduction of international accounting and financial reporting standards requires the deeper implementation of accounting principles, in particular, the principle of accrual and compliance costs. The current research has shown that its implementation helps to streamline the accounting process by reducing the need to verify the chosen methodology for compliance with other regulatory documents that regulate the peculiarities of accounting in various areas. The categories of «a system», «income» and «expenses» in the accounting system are investigated and their system characteristics are showed. The approach to realization of the principle of accrual and compliance of income and expenses in the accounting system is described and proposed. It involves the possibility of capitalizing costs in the value of stocks, non-current assets, in the form of receivables, or in the form of future periods. The capitalization of costs in value occurs when the costs are not considered as such, and are considered only as an increase in the asset, as an integral part of these or other values. The study takes into account the peculiarities of its influence on the methodology of accounting for financial results of the enterprise.

7 CFR 46.22 - Accounting for dumped produce.

Science.gov (United States)

2010-01-01

... 7 Agriculture 2 2010-01-01 2010-01-01 false Accounting for dumped produce. 46.22 Section 46.22... Market Receivers § 46.22 Accounting for dumped produce. A clear and complete record shall be maintained..., shall be obtained to prove the produce was actually without commercial value, unless there is a specific...

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 CFR 24.2 - Persons authorized to receive Customs collections.

Science.gov (United States)

2010-04-01

... 19 Customs Duties 1 2010-04-01 2010-04-01 false Persons authorized to receive Customs collections. 24.2 Section 24.2 Customs Duties U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY CUSTOMS FINANCIAL AND ACCOUNTING PROCEDURE § 24.2 Persons authorized to receive...

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

Science.gov (United States)

Pflueger, Dane

2015-04-23

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

Application of accrual accounting in Iran municipalities

Directory of Open Access Journals (Sweden)

Ali Eamaeilzade Maghariee

2015-03-01

Full Text Available Accrual accounting is a technique for recognizing expenses when incurred and revenue when earned rather than when payment is made or received. In the cash method of accounting, on the other hand, cash receipts and disbursements technique of accounting or cash accounting records revenue when cash is earned, and expenses when they are paid in cash. In this paper, we present an empirical investigation to study the effect of implementing accrual accounting in municipality of Amol, Iran. The survey investigates whether or not financial reporting based on accrual accounting compared with a cash basis could provide a better method for promoting accountability. Using, regression analysis, the study compares the performance of accrual accounting versus cash accounting and the results have indicated that accrual accounting could improve the performance of accounting in municipality system. In addition, the study has examined whether or not converting cash to accrual accounting basis in municipalities could improve qualitative characteristics of accounting information. To examine this hypothesis, the study has designed a questionnaire in Likert scale to measure the quality of information and, using some statistical tests, the survey has concluded accrual accounting indeed provided better quality characteristics information.

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.

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.

Accounting Students' Reflections on a Course to Enhance Their Interpersonal Skills

Science.gov (United States)

Daff, Lyn

2013-01-01

Communication skills are critical for an accountant's workplace success; however accounting education research to date has mainly focused on the writing and presentation skills aspects of communication skills. Research on developing accounting students' interpersonal skills has received scant attention. This paper provides an example of how to…

47 CFR 64.4006 - Limitations on use of customer account information.

Science.gov (United States)

2010-10-01

... Exchange Requirements § 64.4006 Limitations on use of customer account information. A carrier that receives customer account information under this section shall use such information to ensure timely and accurate... 47 Telecommunication 3 2010-10-01 2010-10-01 false Limitations on use of customer account...

45 CFR 1609.4 - Accounting for and use of attorneys' fees.

Science.gov (United States)

2010-10-01

... 45 Public Welfare 4 2010-10-01 2010-10-01 false Accounting for and use of attorneys' fees. 1609.4... CORPORATION FEE-GENERATING CASES § 1609.4 Accounting for and use of attorneys' fees. (a) Attorneys' fees... to support the representation. (b) Attorneys' fees received shall be recorded during the accounting...

Accounting ethics – an empirical investigation of managing short-term earnings

Directory of Open Access Journals (Sweden)

Leonie Jooste

2011-05-01

Full Text Available Short-term earnings are managed in most, if not all, companies. The management of short-term earnings is vulnerable to misinterpretation, manipulation or deliberate deception even if these misleading accounting practices are prohibited by accounting regulations. Hence, the problem with managing short-term earnings is that it becomes an ethical practice, regardless of who is or may be affected by the practice or the information that flows from it. As a result of the publicity received by Enron and WorldCom on financial failures and fraud, and the subsequent legislation, the Sarbanes-Oxley Act in 2002, students are expected to understand the morality issues of earnings-management practices. Therefore, the ethics of earnings-management practices affects the accounting educator. Accounting students and business managers were surveyed and the findings indicated that there is no significant difference between gender regarding the ethicality of twenty earning management practices. The results, however, show that there is a significant difference between the perceptions of business managers and students regarding the morality of earnings-management practices. However, no significant differences were found between genders.

Challenges in accounting the forests - a Latvian case study

Directory of Open Access Journals (Sweden)

Evija Grege-Staltmane

2010-09-01

Full Text Available Forest has a long production cycle. Therefore forest bookkeepinghas specific characteristics. However accounting for forest activities has received little attention from accounting researchers. The release of International Accounting Standard 41 "Agriculture" (IAS 41 established a single accounting system for forest assets. The paper analyzes application of IAS 41 which regulates forest accounting. Practice of international forestry companies is examined, and current forest accounting situation in Latvia is investigated. The main factors affecting valuation of a forest in its fair value are discussed and major problems in forest accounting are illuminated.The research indicates that land value and standing timber valueshould be recorded separately and standing timber should be estimated at its fair value. Despite the attempt of the International Accounting Standard Board to improve the accounting with IAS 41 for biological assets, much enhancement in forest accounting is still needed.

Patient accounts managers: the reality behind the myth.

Science.gov (United States)

Hackett, K L

1988-10-01

Rising receivables and slowed cash flow have put a greater emphasis on the position of patient accounts manager. As the patient accounts manager becomes increasingly important to the long-term viability of hospitals, the person filling that role is placed in the spotlight. In the first survey of its kind, HFMA and the American Guild of Patient Accounts Management profile today's patient accounts manager. The average patient accounts manager is a male in large institutions and female in smaller facilities, has a college degree, is between 31 and 50 years of age, and has been in the healthcare field for almost 10 years. In addition, they earn $33,600 a year and aspire to higher positions including consultant and chief financial officer.

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.

12 CFR 205.18 - Requirements for financial institutions offering payroll card accounts.

Science.gov (United States)

2010-01-01

... address of an Internet Web site, and a summary of the consumer's right to receive a written account... consumer— (i) The consumer's account balance, through a readily available telephone line; (ii) An electronic history of the consumer's account transactions, such as through an Internet Web site, that covers...

Challenges in accounting the forests - a Latvian case study

Directory of Open Access Journals (Sweden)

Evija Grege-Staltmane

2010-06-01

Full Text Available Forest has a long production cycle. Therefore forest bookkeeping has specific characteristics. However accounting for forest activities has received little attention from accounting researchers. The release of International Accounting Standard 41 "Agriculture" (IAS 41 established a single accounting system for forest assets. The paper analyzes application of IAS 41 which regulates forest accounting. Practice of international forestry companies is examined, and current forest accounting situation in Latvia is investigated. The main factors affecting valuation of a forest in its fair value are discussed and major problems in forest accounting are illuminated. The research indicates that land value and standing timber value should be recorded separately and standing timber should be estimated at its fair value. Despite the attempt of the International Accounting Standard Board to improve the accounting with IAS 41 for biological assets, much enhancement in forest accounting is still needed. 

ACCOUNTING MANIPULATION: AN EMPIRICAL STUDY REGARDING MANAGERS’ BEHAVIOR

Directory of Open Access Journals (Sweden)

Balaciu Diana Elisabeta

2014-07-01

Full Text Available The study analyses managers’ behaviour from Romania when dealing with creative accounting. For this we realized an empirical study within the Arad county space, having as main objective the identification of the managers’ perception regarding the usefulness of accounting information and of other factors considered when making decisions. Another aspect was to interpret the managers’ tendency towards manipulation or strategic management of results. The empirical research was carried out between December 2013 and January 2014, and the research method used was the survey, and as an instrument of the research we used the questionnaire. The questionnaires were posted on a website but some of them were applied directly in the field to ensure a response rate of at least 30%. For the analysis and confirmation of the feasibility of the questionnaire and of the measurement scale, we used Cronbach Alpha method. The results obtained after statistically processing the answers received from respondents and after testing the research hypotheses show that there is an increased interest of the managers from the investigated Arad firms to improve the quality of the financial accounting information and to give the users as beautiful an image as possible of the company’s performances; it is noticed their inclination to the manipulation of the accounting figures. On the other hand the results obtained demonstrate that, despite the fact that most of the managers from the sample consider that using ethics is a priority in making decisions, this idea is not an obstacle for more than a half to change an accounting policy that would affect the true image but would be favorable to the image of the company The utility of such research contributes to the insurance of the premises for the development of future research, looking to test the reaction of the professional accountants in our country, regarding the phenomenon of creative accounting.

Binomial model for measuring expected credit losses from trade receivables in non-financial sector entities

Directory of Open Access Journals (Sweden)

Branka Remenarić

2018-01-01

Full Text Available In July 2014, the International Accounting Standards Board (IASB published International Financial Reporting Standard 9 Financial Instruments (IFRS 9. This standard introduces an expected credit loss (ECL impairment model that applies to financial instruments, including trade and lease receivables. IFRS 9 applies to annual periods beginning on or after 1 January 2018 in the European Union member states. While the main reason for amending the current model was to require major banks to recognize losses in advance of a credit event occurring, this new model also applies to all receivables, including trade receivables, lease receivables, related party loan receivables in non-financial sector entities. The new impairment model is intended to result in earlier recognition of credit losses. The previous model described in International Accounting Standard 39 Financial instruments (IAS 39 was based on incurred losses. One of the major questions now is what models to use to predict expected credit losses in non-financial sector entities. The purpose of this paper is to research the application of the current impairment model, the extent to which the current impairment model can be modified to satisfy new impairment model requirements and the applicability of the binomial model for measuring expected credit losses from accounts receivable.

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

Social accountability in the extractive industries: a review of the ...

African Journals Online (AJOL)

Lack of a proper social accountability system and practice are among the major factors contributing to the problem. As a result, social accountability has received attention from policy makers, policy researchers and donors. This research, based on desk reviews, tries to discuss the concepts, actors and mechanisms of social ...

Report of the Material Control and Material Accounting Task Force: the role of material control and material accounting in the safeguards program

International Nuclear Information System (INIS)

1978-03-01

Results are presented of NRC Task Force investigations to identify the functions of a safeguards program in relation to the NRC safeguards objective, define the role and objectives of material control and material accounting systems within that program, develop goals for material control and material accounting based on those roles and objectives, assess current material control and material accounting requirements and performance levels in the light of the goals, and recommend future actions needed to attain the proposed goals. It was found that the major contribution of material accounting to the safeguards program is in support of the assurance function. It also can make secondary contributions to the prevention and response functions. In the important area of loss detection, a response measure, it is felt that limitations inherent in material accounting for some fuel cycle operations limit its ability to operate as a primary detection system to detect a five formula kilogram loss with high assurance (defined by the Task Force as a probability of detection of 90 percent or more) and that, in those cases, material accounting can act only in a backup role. Physical security and material control must make the primary contributions to the prevention and detection of theft, so that safeguards do not rely primarily for detection capabilities on material accounting. There are several areas of accounting that require more emphasis than is offered by the current regulatory base. These areas include: timely shipper-receiver difference analysis and reconciliation; a demand physical inventory capability; improved loss localization;discard measurement verification; timely recovery of scrap; improved measurement and record systems; and limits on cumulative inventory differences and shipper-receiver differences. An increased NRC capability for monitoring and analyzing licensee accounting data and more timely and detailed submittals of data to NRC by licensees are recommended

Accounting Students’ Choice on Accounting Information Technology Careers (P.178-188

Directory of Open Access Journals (Sweden)

Nurul Hasanah Uswati Dewi

2016-03-01

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.Keywords: accounting information system, accounting career, students.

The Earnings Management Motivation: Accrual Accounting vs. Cash Accounting

Directory of Open Access Journals (Sweden)

Sandeep Goel

2016-09-01

Full Text Available The Accrual basis of accounting has always found favour amongst corporate practitioners of earnings management. There have been extensive studies on earnings management, focusing on earnings hazards. This paper contributes to the literature by showing market inclination to accrual basis of accounting as motivated by a desire for earnings management. It analyzes the sample units’ performance in regard to accrual-indicators vs. cash-indicators and their pervasiveness on stock pricing in India. In India, the corporate ownership model is the Promoter Dominated Shareholders Model (PDSHM which makes this study unique in highlighting earnings management motivation. The units show a market preference for accrual numbers and motivation for earnings management as clear in their stock pricing behavior. I hope the study improves investors’ perception of the reliability of a firm’s performance, as measured by earnings. It is of use to the users of financial accounting and corporate finance globally for rationalizing the motivation behind earnings manipulation by the management.

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...

Accountability: Papers from master theses 2008

NARCIS (Netherlands)

C.D. Knoops (Chris); J. Noeverman (Jan)

2009-01-01

textabstractWe are proud to be able to present this book, the first volume of what we intend to become an annual book series. This year’s edition contains eleven papers. Each paper is based on a thesis in the field of Accounting, Auditing and Control, on which these students received a Master’s

User's guide for MIRVAL: a computer code for comparing designs of heliostat-receiver optics for central receiver solar power plants

Energy Technology Data Exchange (ETDEWEB)

Leary, P L; Hankins, J D

1979-02-01

MIRVAL is a Monte Carlo program which simulates the heliostats and a portion of the receiver for solar energy central receiver power plants. Models for three receiver types and four kinds of heliostats are included in the code. The three receiver types modeled are an external cylinder, a cylindrical cavity with a downward-facing aperature, and a north-facing cavity. Three heliostats which track in elevation and azimuth are modeled, one of which is enclosed in a plastic dome. The fourth type consists of a rack of louvered reflective panels with the rack rotatable about a fixed horizontal axis. Phenomena whose effects are simulated are shadowing, blocking, mirror tracking, random errors in tracking and in the conformation of the reflective surface, optical figure of the reflective surface, insolation, angular distribution of incoming sun rays to account for limb darkening and scattering, attenuation of light between the mirrors and the receiver, reflectivity of the mirror surface, and mirror aiming strategy.

JUDGMENT OF POLITICAL PARTIES ACCOUNTABILITY OF THE RIO GRANDE DO NORTE STATE: WHICH ASPECTS RELATE WITH APPROVAL AND DISAPPROVAL?

Directory of Open Access Journals (Sweden)

Stênnia Maria Ferreira de Brito

2016-03-01

Full Text Available The aim of this study is to identify factors that relate to the judgment of political parties accountability operating in the state of Rio Grande do Norte. Twenty-four political parties with directory in the state were selected considering those who have had their accounts judged between 2006 to 2013. In order to determine which factors are related to the trial of party accounts, logistic regression were considered for the analysis. Independent variables were the total revenues received by the party (in logarithm, dummy for political parties with or without the resources of the party fund and dummy for years that there were state elections, while the trial of the accounts of parties (approval / disapproval is dependent variable. The results show that only the dummy's Party Fund positively influence the judgments of the annual accounts parties. Thus, it is understood that the parties receiving public funds are more likely to provide better information and, therefore, have its accounts approved by the Unidade Técnica do Tribunal Regional Eleitoral do Rio Grande do Norte. Moreover, one can even say that the parties receiving such government help have a trend or an indication of concern with the concept of accountability, since the party fund is a public resource. It is recommended that future studies address other indicators, for example, liquidity, debt and profitability. Moreover, as also proxies related to the disclosure of financial statements, number of persons elected by party in relation to the number of candidates and party members number could become plausible indicators for future research that would use the same methodology. In addition, replicate this metodology to other states for comparative issues, and even use the same methodology at national level could be aspects of research to be worked for the future.

Smooth time-dependent receiver operating characteristic curve estimators.

Science.gov (United States)

Martínez-Camblor, Pablo; Pardo-Fernández, Juan Carlos

2018-03-01

The receiver operating characteristic curve is a popular graphical method often used to study the diagnostic capacity of continuous (bio)markers. When the considered outcome is a time-dependent variable, two main extensions have been proposed: the cumulative/dynamic receiver operating characteristic curve and the incident/dynamic receiver operating characteristic curve. In both cases, the main problem for developing appropriate estimators is the estimation of the joint distribution of the variables time-to-event and marker. As usual, different approximations lead to different estimators. In this article, the authors explore the use of a bivariate kernel density estimator which accounts for censored observations in the sample and produces smooth estimators of the time-dependent receiver operating characteristic curves. The performance of the resulting cumulative/dynamic and incident/dynamic receiver operating characteristic curves is studied by means of Monte Carlo simulations. Additionally, the influence of the choice of the required smoothing parameters is explored. Finally, two real-applications are considered. An R package is also provided as a complement to this article.

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...

Accounting Procedures and Controls Over Financial Data Supporting Selected Other Defense Organizations

National Research Council Canada - National Science Library

2000-01-01

... and funds that use the Treasury Index 97 symbol. In support of our audit of the DoD Agency-Wide financial statements for FY 1999, we audited accounting procedures and controls for the three largest organizations that received full accounting...

Receiver Operating Characteristics (ROCs) in Recognition Memory: A Review

Science.gov (United States)

Yonelinas, Andrew P.; Parks, Colleen M.

2007-01-01

Receiver operating characteristic (ROC) analysis is being used increasingly to examine the memory processes underlying recognition memory. The authors discuss the methodological issues involved in conducting and analyzing ROC results, describe the various models that have been developed to account for these results, review the behavioral empirical…

Organization of accounting for factoring companies: risk-oriented approach

Directory of Open Access Journals (Sweden)

Vygivska I.M.

2017-08-01

Full Text Available To solve the problem of rational organization of accounting factoring activity the current research identifies the types of factoring operations typical for the accounting system of factoring company, and their place in this system. The recommended provisions, which must be fixed in the accounting policy of the enterprise-factor, are presented. Based on the identification of the most significant provisions of the factoring agreement, it is proposed to limit the amount of funding depending on the type of factoring. The risk factor matrix for factoring business is developed to improve the efficiency of their management and the accounting of operations due to risk management methods. The accounting of the factoring company is proposed taking into account the following components: 1 the moment of acceptance of the sold (deferred receivable to the accounting; 2 the features of factoring depending on its type; 3 the peculiarities of accounting registration of charges in factoring operations; 4 the procedure for inventorying factoring transactions.

Electronic warfare receivers and receiving systems

CERN Document Server

Poisel, Richard A

2014-01-01

Receivers systems are considered the core of electronic warfare (EW) intercept systems. Without them, the fundamental purpose of such systems is null and void. This book considers the major elements that make up receiver systems and the receivers that go in them.This resource provides system design engineers with techniques for design and development of EW receivers for modern modulations (spread spectrum) in addition to receivers for older, common modulation formats. Each major module in these receivers is considered in detail. Design information is included as well as performance tradeoffs o

Accountability as an element of governmentality : an investigation of national and local executive accountability practices in the water sector in Tanzania

NARCIS (Netherlands)

Katomero, Jesper George

2017-01-01

In Africa, and Tanzania in particular, international donors increasingly exert influence on governments to embrace accountability reforms as a pre-condition for receiving bilateral and multilateral development aid. This influence is noticeable in the Washington Consensus ideas about economic

Motivating Factors for Sustainable Accountant Potentials in Malaysia

Directory of Open Access Journals (Sweden)

Syed Ibrahim Sharifah Norhafiza

2017-01-01

Full Text Available Economic Transformation Plan (ETP emphasizes that the country has a pool of resources to steer towards Malaysia’s aspirations to become a developed and high-income nation. The ETP Roadmap highlights accountancy, an integral function in all businesses as part of the significant ETP driver. However, Malaysia still lacks the required number of qualified accountants by the year 2020. This challenges higher learning institutions to produce suitable accounting graduates. Despite taking an accounting subject in schools, not all these students later opt to enrol accounting in higher learning institutions as many factors influence their career choices. This study aims to explore these motivating factors. A quantitative approach was applied whereby primary data were collected through a questionnaire survey. Respondents were students from seven elite schools in Melaka. The study found eight motivating factors; family members in the accounting profession, public accountant as a career choice, students’ interest in receiving relevant information, choosing private accountants as a career, parents, school counsellor and career talk. However, only four of these factors were significant to students’ decisions to pursue professional accounting courses. In addition, parents’ influence plays a greater role in motivating students to opt for professional accounting courses as compared to an accounting degree.

7 CFR 1944.425 - Handling and accounting for borrower loan funds.

Science.gov (United States)

2010-01-01

... 7 Agriculture 13 2010-01-01 2009-01-01 true Handling and accounting for borrower loan funds. 1944... Grants § 1944.425 Handling and accounting for borrower loan funds. Grantees will be required to...HA or its successor agency under Public Law 103-354's non-discrimination policies in receiving...

49 CFR 1253.10 - Accounts.

Science.gov (United States)

2010-10-01

... Accounts. Accounts shall be kept by each conference, bureau, committee, or other organization subject to... the accounts. All receipts shall be supported by records, including records showing the basis for charges to members. All disbursements shall be supported by vouchers, payrolls, canceled checks, and other...

Accounting Information Systems Implementation and Management Accounting Change

Directory of Open Access Journals (Sweden)

Bredmar Krister

2014-09-01

Full Text Available Background: There is an on-going discussion within management accounting research regarding how to work with performance measures. In the process of developing new forms of performance measurement the task of choosing business metrics is central. This process is closely connected to the implementation of IT solutions. Objectives: In order to understand how new performance measurement solutions are implemented and used, it becomes crucial to understand how measures are selected and how new accounting information systems (AIS are developed and implemented. Methods/approach: The paper builds on the case of an on-going AIS project at a large, public university in Sweden. The empirical material was collected using a semi-action research approach over a two-year period. The majority of the material comes from written documentation and minutes. Results: Even though the implementation of a new AIS triggers a change in the management accounting practice, this study shows that this is done in more than one perspective. Conclusions: As the project develops, new priorities and objectives evolve, which in the end shape what management accounting change becomes.

Strategic Responses to Accountability Demands: A Case Study of Three Community Colleges

Science.gov (United States)

Lattimore, John B.; D'Amico, Mark M.; Hancock, Dawson R.

2012-01-01

As community colleges receive attention focused on their role in addressing postsecondary needs, they are subject to varying levels of accountability, which necessitates the development of strategic approaches to leading institutions. Burke (2005) recognizes three accountability perspectives that higher education institutions must consider:…

Material control and accountability alternatives

International Nuclear Information System (INIS)

1991-01-01

Department of Energy and Nuclear Regulatory Commission regulations governing material control and accountability in nuclear facilities have become more restrictive in the past decade, especially in areas that address the insider threat. As the insider threat receives greater credibility, regulations have been strengthened to increase the probability of detecting insider activity and to prevent removal of a significant quantity of Special Nuclear Material (SNM) from areas under control of the protective force

7 CFR 1951.11 - Application of payments on real estate accounts.

Science.gov (United States)

2010-01-01

... 7 Agriculture 14 2010-01-01 2009-01-01 true Application of payments on real estate accounts. 1951... Servicing Policies § 1951.11 Application of payments on real estate accounts. (a) Regular payments. If a borrower owes more than one type of real estate loan, or has received initial and subsequent real estate...

Research in Application of Geodetic GPS Receivers in Time Synchronization

Science.gov (United States)

Zhang, Q.; Zhang, P.; Sun, Z.; Wang, F.; Wang, X.

2018-04-01

2 common-view satellites for each tracking period when the elevation angle is 30°. Data processing used precise GPS satellite ephemeris, double-frequency P-code combination observations without ionosphere effects and the correction of the Black troposphere Delay Model. the weighted average of all common-viewed GPS satellites in the same tracking period is taken by weighting the root-mean-square error of each satellite, finally a time comparison data between two stations is obtained, and then the time synchronization result between the two stations (PTB and USNO) is obtained. It can be seen from the analysis of time synchronization result that the root mean square error of REFSV (the difference between the local frequency standard at the mid-point of the actual tracking length and the tracked satellite time in unit of 0.1 ns) shows a linear change within one day, However the jump occurs when jumping over the day which is mainly caused by satellites position being changed due to the interpolation of two-day precise satellite ephemeris across the day. the overall trend of time synchronization result is declining and tends to be stable within a week-long time. We compared the time synchronization results (without considering the hardware delay correction) with those published by the International Bureau of Weights and Measures (BIPM), and the comparing result from a week earlier shows that the trend is same but there is a systematic bias which was mainly caused by hardware delays of geodetic GPS receiver. Regardless of the hardware delay, the comparing result is about between 102 ns and 106 ns. the vast majority of the difference within 2 ns but the difference of individual moment does not exceed 4ns when taking into account the systemic bias which mainly caused by hardware delay. Therefore, it is feasible to use the geodetic GPS receiver to achieve the time synchronization result in nanosecond order between two stations which separated by thousands kilometers, and

RESEARCH IN APPLICATION OF GEODETIC GPS RECEIVERS IN TIME SYNCHRONIZATION

Directory of Open Access Journals (Sweden)

Q. Zhang

2018-04-01

there will be at least 2 common-view satellites for each tracking period when the elevation angle is 30°. Data processing used precise GPS satellite ephemeris, double-frequency P-code combination observations without ionosphere effects and the correction of the Black troposphere Delay Model. the weighted average of all common-viewed GPS satellites in the same tracking period is taken by weighting the root-mean-square error of each satellite, finally a time comparison data between two stations is obtained, and then the time synchronization result between the two stations (PTB and USNO is obtained. It can be seen from the analysis of time synchronization result that the root mean square error of REFSV (the difference between the local frequency standard at the mid-point of the actual tracking length and the tracked satellite time in unit of 0.1 ns shows a linear change within one day, However the jump occurs when jumping over the day which is mainly caused by satellites position being changed due to the interpolation of two-day precise satellite ephemeris across the day. the overall trend of time synchronization result is declining and tends to be stable within a week-long time. We compared the time synchronization results (without considering the hardware delay correction with those published by the International Bureau of Weights and Measures (BIPM, and the comparing result from a week earlier shows that the trend is same but there is a systematic bias which was mainly caused by hardware delays of geodetic GPS receiver. Regardless of the hardware delay, the comparing result is about between 102 ns and 106 ns. the vast majority of the difference within 2 ns but the difference of individual moment does not exceed 4ns when taking into account the systemic bias which mainly caused by hardware delay. Therefore, it is feasible to use the geodetic GPS receiver to achieve the time synchronization result in nanosecond order between two stations which separated by

An automated electromanometer for measurement of the solution content in accountability vessels (JASPAS project 81-3)

International Nuclear Information System (INIS)

Yamanouchi, Tanehiko; Suyama, Naohiro; Hayashi, Makoto; Komatsu, Hisato; Fukuari, Yoshihiro

1982-01-01

The automated electromanometer system was introduced to the Tokai Reprocessing Plant, PNC (Power Reactor and Nuclear Fuel Development Corp.), through the Brookhaven National Laboratory after the demonstration and acceptance testing conducted at the Barnwell Nuclear Fuels Plant. It was installed at the input accountability vessel and the plutonium product accountability vessel in the Process Material Balance Area of the plant in 1979. In this paper, the results of measurement which were obtained by the field operation test in 1981 and the data analysis are described. The system consists of a pneumatic scanner, an electromanometer, a digital voltmeter and a desktop computer, and it is so designed as to receive automatically the pneumatic signals on liquid level and density along with liquid temperature, leading to the instantaneous and accurate calculation of liquid volume. The field test results were compared with those of a water manometer. The data showed negative deviation from those of the water manometer in the first test. This difference became smaller in the second test. The demonstration for one year in 1981 showed that the system was very useful for the volume measurement of the input accountability vessel and the plutonium product accountability vessel. (Wakatsuki, Y.)

12 CFR 360.6 - Treatment by the Federal Deposit Insurance Corporation as conservator or receiver of financial...

Science.gov (United States)

2010-01-01

... accepted accounting principles, other than the “legal isolation” condition as it applies to institutions... the conditions for sale accounting treatment set forth by generally accepted accounting principles in... Corporation as conservator or receiver of financial assets transferred in connection with a securitization or...

The Waive of the Future? School Accountability in the Waiver Era

Science.gov (United States)

Polikoff, Morgan S.; McEachin, Andrew J.; Wrabel, Stephani L.; Duque, Matthew

2014-01-01

Forty-two states and the District of Columbia have recently received waivers to the school accountability requirements of the No Child Left Behind Act (NCLB). As the prospects for reauthorizing the Act in the near term are dim, these new accountability systems will be law for at least several years. Drawing on a four-part framework from the…

TESTING MASTER STUDENTS PERCEPTION REGARDING JUDGMENT AND DECISION MAKING IN ACCOUNTING

Directory of Open Access Journals (Sweden)

2015-07-01

Full Text Available The human mind is amazing. Judgment and reasoning is also a fascinating and complex world. The purpose of this paper is to link the perception of master students to professional judgment and decision making in accounting and to analyze and test some correlations between endogenous human variables and the act of reasoning. The variables were selected after studying psychology cognition literature based on works conducted by researchers interested in matters like economics or financial reporting. Our research was carried out based on a questionnaire and the investigation was conducted in October-November 2014, being elected economics master students from University of Oradea, Faculty of Economics, majors AABM and FBI. These majors were chosen because their academic curricula contain accounting disciplines. We have received answers from 106 students. Intentionally, the study was conducted on economic master students rather than on professional accountants because for the former making logical judgments for assigning an appropriate accounting treatment of an event requires more effort, more attention. Taking into account works done by previous researchers interested in the topic of heuristics for making accounting judgments we have statistically tested our research hypotheses. The obtained results showed that there is a weak influence between the master students’ age and the way they make decisions and their perception on the necessity of existence of a theoretical conceptual framework for professional JDM in accounting and there is a correlation between master students’ ability to assume risks and their opinion on the choice of accounting handling. The main finding of this empirical study is that such research topic is worth to be continued to investigate and develop other possible links between psychological triggers and JDM in accounting.

30 CFR 204.206 - What will MMS do when it receives my request for other relief?

Science.gov (United States)

2010-07-01

... 30 Mineral Resources 2 2010-07-01 2010-07-01 false What will MMS do when it receives my request... THE INTERIOR MINERALS REVENUE MANAGEMENT ALTERNATIVES FOR MARGINAL PROPERTIES Accounting and Auditing Relief § 204.206 What will MMS do when it receives my request for other relief? When MMS receives your...

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

Science.gov (United States)

Bruce, Janet D.

1995-01-01

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

How CFOs determine management accounting innovation: an examination of direct and indirect effects

NARCIS (Netherlands)

Naranjo-Gil, D.; Maas, V.S.; Hartmann, F.G.H.

2009-01-01

Although management accounting innovations such as Activity-Based Costing, the Balanced Scorecard and benchmarking have received much academic interest in recent years, our understanding of why some organizations adopt and implement such new management accounting systems (MAS) and others do not, is

Determinants influencing differences of financial statements under Vietnamese accounting and international accounting: The case of Vietnam

Directory of Open Access Journals (Sweden)

Duc Tai Do

2018-06-01

Full Text Available This research is conducted for evaluating the impact levels of determinants affecting the differences of financial statements of FDI firms under Vietnamese Accounting (VA and International Ac-counting (IAS/IFRS. Data were collected by conducting survey of FDI firms and audit firms for the period from 2015 to 2017. Based on the quantitative data, multiple regression was employed for showing the influence levels of determinants on the variable of differences of financial reports. The results show that seven determinants had positive relationships with the differences of financial statements prepared by FDI under Vietnamese accounting and IAS/IFRS. Based on the findings, some recommendations are given for reducing fee of conversion of financial statements from Vietnamese accounting to international accounting, increasing the comparability of financial statements and improving information quality of financial statements.

Effects of Accounting Information Quality, Accountability, and Transparency on Zakat Acceptance

Directory of Open Access Journals (Sweden)

Nikmatuniayah Nikmatuniayah

2017-06-01

Full Text Available This study aims to prove the effects of accounting information quality, accountability, and transparency on the acceptance of zakat. The population of this research is Zakat Collection Agency (LAZ in Semarang City, Central Java province. The samples are taken by using purposive sampling. They are Zakat Collection Agency in Semarang that have the largest zakat revenue source and the widest distribution. The research samples taken include: BAZNAS Semarang, LAZISBA Baiturrahman Masjid, DPU Daarut Tauhid (DT Public Works Services, Rumah Zakat, Pos Keadilan Peduli Ummah (PKPU, and Dompet Dhuafa. The data are collected on June - July 2016. The data are processed by using Multiple Regression method. The results show that the Quality of Accounting Information, Accountability, and Transparency affect the Level of Acceptance of Zakat Fund.

12 CFR 7.1018 - Automatic payment plan account.

Science.gov (United States)

2010-01-01

... 7.1018 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY BANK ACTIVITIES AND... dividends at the current rate paid on regular savings accounts. The depositor, upon reaching a previously designated age, receives his or her accumulated savings and earned interest in installments of equal amounts...

The Efficacy of Credit Insurance : A Study of the Quantitative Impact on Trade Receivables and Receivables Turnover Ratio

OpenAIRE

Prasad, Siddhesh

2016-01-01

Export Trade Credit Insurance is a financial service product that intends to cater to the risk management needs of a company. Its primary purpose is protecting a policy holding company against payment defaults, insolvencies and bankruptcies that their business part- ners (buyers) can face. This helps the company keep their Accounts/Trades Receivable and bad debt under check. The goal of this thesis is to study the impact of Credit Insurance coverage on a policy holding company’s A/R level...

25 CFR 115.708 - How quickly will trust funds received by the Secretary on behalf of tribes or individual Indians...

Science.gov (United States)

2010-04-01

... 25 Indians 1 2010-04-01 2010-04-01 false How quickly will trust funds received by the Secretary on behalf of tribes or individual Indians be deposited into a trust account? 115.708 Section 115.708 Indians... INDIVIDUAL INDIANS Trust Fund Accounts: General Information § 115.708 How quickly will trust funds received...

Receiver gain function: the actual NMR receiver gain

OpenAIRE

Mo, Huaping; Harwood, John S.; Raftery, Daniel

2010-01-01

The observed NMR signal size depends on the receiver gain parameter. We propose a receiver gain function to characterize how much the raw FID is amplified by the receiver as a function of the receiver gain setting. Although the receiver is linear for a fixed gain setting, the actual gain of the receiver may differ from what the gain setting suggests. Nevertheless, for a given receiver, we demonstrate that the receiver gain function can be calibrated. Such a calibration enables accurate compar...

CONSOLIDATED COST ACCOUNTING AT MEAT AND FAT PRODUCTION: METHODOLOGY AND PRACTICE

Directory of Open Access Journals (Sweden)

Volodymyr Kushnir

2017-08-01

Full Text Available Aim of the article is to study and improve methods of consolidated cost accounting at meat and fat production to obtain detailed information about production costs and to find ways to reduce the cost of meat production. It is offered to account expenses at meat and fat department for individual production areas that will receive detailed information for the purposes of control, analysis, calculation and reporting. For expedient budgeting activities of each structural unit of meat and fat production and for needs to saving production is proposed to reflect the costs of each production plant to separate groups of analytical accounts. Key words: consolidated accounting, production costs of meat and fat production, cost accounting.

History and meaning of the Accounting Olympics. First Accounting Olympics held by the Accounting department of the University of Economics - Varna

Directory of Open Access Journals (Sweden)

Plamena Nedyalkova

2017-03-01

Full Text Available The main purpose of this paper is to show the significance of the accounting Olympics for high school students. They can be use not only to test the level in which the students have mastered the accounting knowledge but as well to ensure they’re much more smooth transition from the high school to the university.

Pengaruh Customer Accounting Sebagai Strategic Management Accounting Techniques Dan Customer Orientation Terhadap Organizational Performance

OpenAIRE

Lisa, Valentine

2015-01-01

This Study was done to examine the affect of customer accounting as strategic management accounting techniques and customer orientation to organizational performance. This study used primary data from questionnaires which were distributed to 50 manufacturing companies in Surabaya and Sidoarjo. The data collected would be analyzed by using Partial Least Square method to test the hypothesis. The result showed there were positive and significant influence from customer accounting and customer o...

RESTORATION OF ACCOUNTING A OF THE ENTERPRISE: PREREQUISITE AND ESSENCE

Directory of Open Access Journals (Sweden)

Luhova Olha

2018-01-01

; verification of the accuracy of the calculation of tax payments and transfers to the budget; preparation of statements for past periods, adjustment of reporting of current periods; statement of accounting in order to ensure that the situation with the loss of data does not repeat; consultations on further accounting issues. Conclusions. Without restoring accounting, it is impossible for the entity to continue to conduct safe business. On the basis of data obtained during the restoration of accounting, not only the state authorities receive information about the activities of the company, but also the leadership receives benchmarks for successful business. After the restoration of accounting it is possible to operate with objective information about the activities of the company, coordinate its development, correct errors and manage the property rationally.

Compressive Sensing for Spread Spectrum Receivers

DEFF Research Database (Denmark)

Fyhn, Karsten; Jensen, Tobias Lindstrøm; Larsen, Torben

2013-01-01

With the advent of ubiquitous computing there are two design parameters of wireless communication devices that become very important: power efficiency and production cost. Compressive sensing enables the receiver in such devices to sample below the Shannon-Nyquist sampling rate, which may lead...... the bit error rate performance is degraded by the subsampling in the CS-enabled receivers, this may be remedied by including quantization in the receiver model.We also study the computational complexity of the proposed receiver design under different sparsity and measurement ratios. Our work shows...

The effect of medical malpractice liability on rate of referrals received by specialist physicians.

Science.gov (United States)

Xu, Xiao; Spurr, Stephen J; Nan, Bin; Fendrick, A Mark

2013-10-01

Using nationally representative data from the United States, this paper analyzed the effect of a state’s medical malpractice environment on referral visits received by specialist physicians. The analytic sample included 12,839 ambulatory visits to specialist care doctors in office-based settings in the United States during 2003–2007. Whether the patient was referred for the visit was examined for its association with the state’s malpractice environment, assessed by the frequency and severity of paid medical malpractice claims, medical malpractice insurance premiums and an indicator for whether the state had a cap on non-economic damages. After accounting for potential confounders such as economic or professional incentives within practices, the analysis showed that statutory caps on non-economic damages of $250,000 were significantly associated with lower likelihood of a specialist receiving referrals, suggesting a potential impact of a state’s medical malpractice environment on physicians’ referral behavior.

26 CFR 1.751-1 - Unrealized receivables and inventory items.

Science.gov (United States)

2010-04-01

... potential gain from franchises, trademarks, or trade names referred to in section 1253(a). With respect to... as buying these properties, it has a new cost basis for the inventory and accounts receivable... depreciable property. Since, under section 751(b), the partnership is treated as buying this property from C...

Introducing Tax Education in Non-Accounting Curriculum in Higher Education: Survey Evidence

OpenAIRE

Anis Barieyah Mat Bahari; Lai Ming Ling

2009-01-01

This study aims i) to assess the quest for tax education among working adults that pursuing off-campus non-accounting program, ii) to analyze the level of tax knowledge among the working adults, iii) to elicit the relevant tax topics to be taught should tax education be integrated into non-accounting curriculum in higher education. We surveyed 450 working adults pursuing off-campus non-accounting program in one Malaysian public university. 190 usable responses were received. The survey found ...

Communication received from the Resident Representatives of Argentina and Brazil

International Nuclear Information System (INIS)

1993-01-01

The document reproduces the communication received by the Director General from the Resident Representatives of Argentina and Brazil to the Agency to inform him about the official inauguration on 9 December 1992 of the headquarters of the Brazilian-Argentine Agency for Accounting and Control of Nuclear Materials (ABACC) in Rio de Janeiro

18 CFR 33.5 - Proposed accounting entries.

Science.gov (United States)

2010-04-01

... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Proposed accounting... § 33.5 Proposed accounting entries. If the applicant is required to maintain its books of account in... present proposed accounting entries showing the effect of the transaction with sufficient detail to...

Thermal characteristics of tubular receivers of solar radiation line concentrators

International Nuclear Information System (INIS)

Klychev, Sh.I.; Zakhidov, R.A.; Khuzhanov, R. et al.

2013-01-01

A stationary thermal model of an LCS-HR system is considered, taking into account the basic parameters of the problem: availability of a transparent screen, selectivity of the receiver, characteristics of the heat carrier and average concentration on the surface of the tubular receiver C"". Based on this model, an algorithm and program of numerical research of the thermal characteristics of the HR-temperature of heating and local and average coefficients of efficiency are developed. For possible concentrations, the selectivity of the receiver and the transparency of the screen in linear concentrators, the potential stationary heating temperatures, and the coefficients of efficiency for main three types of heat carriers - air, water, and liquid metal coolant are studied. The time of achieving stationary values by the temperatures of the heat carrier is estimated. (author)

Payroll Expenses Reported by the Defense Finance and Accounting Service Cleveland Center

National Research Council Canada - National Science Library

1998-01-01

.... To meet that requirement, a consolidation was done of the financial information received from offices providing accounting support to the Defense organizations and prepares the financial statement...

Nuclear material accounting handbook

International Nuclear Information System (INIS)

2008-01-01

immediately following the entry into force of its safeguards agreement, including some other possible obligations, are described. This section is intended to sensitize the officials involved in establishing nuclear accounting systems, reporting to the IAEA and facilitating inspections to attend to such matters. Part 2.1 relates to obligations of the State regarding INFCIRC/153-type agreements. Part 2.2 refers to accounting and reporting of source material in a State relating to a safeguards agreement and additional protocol. Part 2.3 presents other State obligations relating to accounting and reporting under bilateral agreements with another State(s). Part 2.4 describes resulting actions in a State necessary for establishing the SSAC in a State. This part also compares nuclear material accountancy with financial accountancy and other control measures. Section 3 describes the activities related to nuclear material accounting implementation at State level. Section 4 focuses on the development of accounting and reporting aspects at facility level. Section 5 attends to various topics relating to quality management. The IAEA, in applying safeguards in a State, expects to receive high quality data (e.g. correct, complete, accurate, consistent, formatted, timely and transmitted through appropriate channels). Proposals on systems to ensure this are discussed. Finally, the various appendices are included, such as pro forma forms, examples and diagrams, and the lists of references and abbreviations that will be of value to users of the handbook

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.

31 CFR 370.22 - What requirements apply to a financial institution that debits a deposit account?

Science.gov (United States)

2010-07-01

... financial institution that debits a deposit account? 370.22 Section 370.22 Money and Finance: Treasury... Entries § 370.22 What requirements apply to a financial institution that debits a deposit account? A financial institution that debits a deposit account upon receiving a debit initiated by us agrees to the...

Accounting for Households' Perceived Income Uncertainty in Consumption Risk Sharing

NARCIS (Netherlands)

Singh, S.; Stoltenberg, C.A.

2017-01-01

We develop a consumption risk-sharing model that distinguishes households' perceived income uncertainty from income uncertainty as measured by an econometrician. Households receive signals on their future disposable income that can drive a gap between the two uncertainties. Accounting for the

Wideband Impulse Modulation and Receiver Algorithms for Multiuser Power Line Communications

Directory of Open Access Journals (Sweden)

Andrea M. Tonello

2007-01-01

Full Text Available We consider a bit-interleaved coded wideband impulse-modulated system for power line communications. Impulse modulation is combined with direct-sequence code-division multiple access (DS-CDMA to obtain a form of orthogonal modulation and to multiplex the users. We focus on the receiver signal processing algorithms and derive a maximum likelihood frequency-domain detector that takes into account the presence of impulse noise as well as the intercode interference (ICI and the multiple-access interference (MAI that are generated by the frequency-selective power line channel. To reduce complexity, we propose several simplified frequency-domain receiver algorithms with different complexity and performance. We address the problem of the practical estimation of the channel frequency response as well as the estimation of the correlation of the ICI-MAI-plus-noise that is needed in the detection metric. To improve the estimators performance, a simple hard feedback from the channel decoder is also used. Simulation results show that the scheme provides robust performance as a result of spreading the symbol energy both in frequency (through the wideband pulse and in time (through the spreading code and the bit-interleaved convolutional code.

The Dynamics of Terms in Accounting

DEFF Research Database (Denmark)

Fuertes-Olivera, Pedro A.; Nielsen, Sandro

2011-01-01

. However, an analysis of online dictionaries shows that these cannot cope with the dynamic nature of accounting terminology. We discuss a network of internet dictionaries in English, Danish, and Spanish that was compiled using the functional approach to specialised lexicography. We show how terminologists...... can work in subject fields where culture and context play a key role in the development of nationally accepted and internationally recommended terms, and propose ways to remedy deficiencies identified in the dictionaries examined. Finally, we discuss strategies for translating English metaphorical......European accounting terminology is dynamic as term creation and formation occurs on national, European Union and international levels. Although English is the lingua franca of accounting, international accounting standards in English exist on a par with their translations into other languages...

The Hidden Roles That Management Partners Play In Accountable Care Organizations.

Science.gov (United States)

Lewis, Valerie A; D'Aunno, Thomas; Murray, Genevra F; Shortell, Stephen M; Colla, Carrie H

2018-02-01

Accountable care organizations (ACOs) are often discussed and promoted as driven by physicians, hospitals, and other health care providers. However, because of the flexible nature of ACO contracts, management organizations may also become partners in ACOs. We used data from 2013-15 on 276 ACOs from the National Survey of Accountable Care Organizations to understand the prevalence of nonprovider management partners' involvement in ACOs, the services these partners provide, and the structure of ACOs that have such partners. We found that 37 percent of ACOs reported having a management partner, and two-thirds of these ACOs reported that the partner shared in the financial risks or rewards. Among ACOs with partners, 94 percent had data services provided by the partner, 87 percent received administrative services, 68 percent received educational services, and 66 percent received care coordination services. Half received all four of these services from their partner. ACOs with partners were more heavily primary care than other ACOs. ACOs with and without partners had similar performance on costs and quality in Medicare ACO programs. Our findings suggest that management partners play a central role in many ACOs, perhaps supplying smaller and physician-run ACOs with services or expertise perceived as necessary for ACO success.

Accountability of Radioactive Materials in Malaysian Nuclear Agency

International Nuclear Information System (INIS)

Noor Fadilla Ismail; Wan Saffiey Wan Abdullah; Khairuddin Mohamad Kontol; Azimawati Ahmad; Suzilawati Muhd Sarowi; Mohd Fazlie Abdul Rashid

2016-01-01

Radioactive materials possessed in Malaysian Nuclear Agency have many beneficial applications for research and development, calibration, tracer and irradiation. There are two types of radioactive materials which consist of sealed sourced and unsealed sourced shall be accounted for and secured at all the times by following the security aspect. The Health Physics Group in the Department of Radiation Safety and Health Division is responsible to manage the issues related to any accountability for all radioactive material purchased or received under the radioactive material protocol. The accountability of radioactive materials in Malaysian Nuclear Agency is very important to ensure the security and control the radioactive materials to not to be lost or fall into the hands of people who do not have permission to possess or use it. The accountability of radioactive materials considered as a mandatory to maintaining accountability by complying the requirements of the Atomic Energy Licensing Act 1984 (Act 304) and regulations made thereunder and the conditions of license LPTA / A / 724. In this report describes the important element of accountability of radioactive materials in order to enhances security standard by allowing tracking of the locations of sources and to reduce the risk of radioactive materials falling into the wrong hands. (author)

System of Health Accounts and Health Satellite Accounts : Application in Low- and Middle-Income Countries

NARCIS (Netherlands)

Nakhimovsky, S.; Hernandez-Peña, P.; van Mosseveld, C.; Palacios, A.

2014-01-01

Health accounting data that show economic and financial resource flows within a health system are critical to informing health and economic policy – at both national and international levels. However, countries vary widely in their health accounting histories as well as the demand for and capacity

Books Received

Indian Academy of Sciences (India)

Home; Journals; Resonance – Journal of Science Education. Books Received. Articles in Resonance – Journal of Science Education. Volume 1 Issue 1 January 1996 pp 118-118 Books Received. Books Received · More Details Fulltext PDF. Volume 1 Issue 2 February 1996 pp 120-120 Books Received. Books Received.

ACCOUNTING BETWEEN LAW, ETHICS AND MORALITY

Directory of Open Access Journals (Sweden)

Anca-Simona N. HROMEI

2013-10-01

Full Text Available This paper deals with the fact that nowadays, society and business, show high expectations regarding the accounting discipline, and therefore professionals in this area should expand their horizons to meet all requirements. First of all, accounting assumed a certain responsibility to the public interest, by its fundamental purpose, namely to provide financial-accounting information, information that will form the basis of decision making. Second of all, for the successful fulfilment of the public responsibilities, accountants must rely on elements of doctrine, ethics, or ethics and morality. The study wants to show the importance of the accounting discipline, which has begun to increasingly focus on the creation of a moral or ethical basis, putting these issues on the same level with respecting the law. The boundary between what is legal but not ethical or moral is very small, and there were many business cases where unethical behaviour led to business failure.

Comparison of Attitudes Toward Death Between University Students Who Receive Nursing Education and Who Receive Religious Education.

Science.gov (United States)

Bakan, Ayse Berivan; Arli, Senay Karadag

2018-03-22

This study aims to compare attitudes toward death between university students who receive nursing education and who receive religious education. This study is cross-sectional in nature. It was conducted with the participation of 197 university students in a university located in the Eastern part of Turkey between June and August, 2017. Data were collected using the socio-demographic form and Turkish form of Death Attitudes Profile-Revised. Of all the students participating in the study, 52.8% received nursing education and 47.2% received religious education. It was found that majority of both groups had no education about death, or found the education they received insufficient. Besides, no significant differences were found between the students who received nursing education and who received religious education in terms of their attitudes toward death (p > 0.05). Results showed that students who received nursing education and who received religious education had similar attitudes toward death. In conclusion, the education given to students about the religious or health aspects of death in accordance with the curriculum seemed to have no effects on students' developing positive attitudes toward death.

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.

75 FR 75725 - Financial Management Service; Proposed Collection of Information: Tax Time Card Account Pilot...

Science.gov (United States)

2010-12-06

... Information: Tax Time Card Account Pilot, Screening, Focus Groups, and Study AGENCY: Financial Management... general public and other Federal agencies to take this opportunity to comment on a continuing information... Account Pilot Screening, Focus Groups, and Study.'' DATES: Written comments should be received on or...

PRESENTATION OF STATE SUPPORT (GRANTS IN ACCOUNTING POLICY OF POLAND

Directory of Open Access Journals (Sweden)

K. Zuk

2014-01-01

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

78 FR 32099 - Garnishment of Accounts Containing Federal Benefit Payments

Science.gov (United States)

2013-05-29

... asserted that garnishment order processing and compliance is a very time-consuming and often complex... information should seek access to that information in accordance with such laws. Definition of Account (Sec....'' The Agencies received various requests asking for clarification of this definition. One commenter...

PERSEPSI MAHASISWA AKUNTANSI TENTANG PRAKTIK CREATIVE ACCOUNTING

Directory of Open Access Journals (Sweden)

Moh Lutfi Saiful Arif

2014-04-01

Full Text Available Abstract: Accounting Students Perceptions about Creative Accounting Practices. This study aims to determine the students' perceptions about the accounting practices of creative accounting viewed from business ethics theory. This research was conducted with descriptive qualitative method. Data was collected by interview to 5 accounting students of the Faculty of Economics, University Trunojoyo as key informants. Results of interviews on creative accounting was then analyzed by employing theory of business ethics. The results of this study showed that creative accounting can not be accepted from ethics theory of deontology, utilitarianism, and ethical egoism. Students also perceived that creative accounting is unethical act.

Selected properties of GPS and Galileo-IOV receiver intersystem biases in multi-GNSS data processing

International Nuclear Information System (INIS)

Paziewski, Jacek; Sieradzki, Rafał; Wielgosz, Paweł

2015-01-01

Two overlapping frequencies—L1/E1 and L5/E5a—in GPS and Galileo systems support the creation of mixed double-differences in a tightly combined relative positioning model. On the other hand, a tightly combined model makes it necessary to take into account receiver intersystem bias, which is the difference in receiver hardware delays. This bias is present in both carrier-phase and pseudorange observations. Earlier research showed that using a priori knowledge of earlier-calibrated ISB to correct GNSS observations has significant impact on ambiguity resolution and, therefore, precise positioning results. In previous research concerning ISB estimation conducted by the authors, small oscillations in phase ISB time series were detected. This paper investigates this effect present in the GPS–Galileo-IOV ISB time series. In particular, ISB short-term temporal stability and its dependence on the number of Galileo satellites used in the ISB estimation was examined. In this contribution we investigate the amplitude and frequency of the detected ISB time series oscillations as well as their potential source. The presented results are based on real observational data collected on a zero baseline with the use of different sets of GNSS receivers. (paper)

Selected properties of GPS and Galileo-IOV receiver intersystem biases in multi-GNSS data processing

Science.gov (United States)

Paziewski, Jacek; Sieradzki, Rafał; Wielgosz, Paweł

2015-09-01

Two overlapping frequencies—L1/E1 and L5/E5a—in GPS and Galileo systems support the creation of mixed double-differences in a tightly combined relative positioning model. On the other hand, a tightly combined model makes it necessary to take into account receiver intersystem bias, which is the difference in receiver hardware delays. This bias is present in both carrier-phase and pseudorange observations. Earlier research showed that using a priori knowledge of earlier-calibrated ISB to correct GNSS observations has significant impact on ambiguity resolution and, therefore, precise positioning results. In previous research concerning ISB estimation conducted by the authors, small oscillations in phase ISB time series were detected. This paper investigates this effect present in the GPS-Galileo-IOV ISB time series. In particular, ISB short-term temporal stability and its dependence on the number of Galileo satellites used in the ISB estimation was examined. In this contribution we investigate the amplitude and frequency of the detected ISB time series oscillations as well as their potential source. The presented results are based on real observational data collected on a zero baseline with the use of different sets of GNSS receivers.

Stability of heterodyne terahertz receivers

OpenAIRE

Kooi, J. W.; Baselmans, J. J. A.; Baryshev, A.; Schieder, R.; Hajenius, M.; Gao, J. R.; Klapwijk, T. M.; Voronov, B.; Gol'tsman, G.

2006-01-01

In this paper we discuss the stability of heterodyne terahertz receivers based on small volume NbN phonon cooled hot electron bolometers (HEBs). The stability of these receivers can be broken down in two parts: the intrinsic stability of the HEB mixer and the stability of the local oscillator (LO) signal injection scheme. Measurements show that the HEB mixer stability is limited by gain fluctuations with a 1/f spectral distribution. In a 60 MHz noise bandwidth this results in an Allan varian...

HUMAN RESOURCES ACCOUNTING ACCOUNTING FOR THE MOST VALUABLE ASSET OF AN ENTERPRISE

Directory of Open Access Journals (Sweden)

Motoniu Ioan Dumitru

2010-12-01

Full Text Available Employees are the most important assets of an enterprise and its success or failure depends on their qualifications and performance. Human resources are not properly evaluated because the enterprises consider the wages, actually an investment in the qualification and improvement of the staff as expenditure and and not as an investment in the most important asset of an enterprise the human capital. The current accounting system is not able to provide the actual value of employee capabilities and knowledge. This indirectly affects future investments of a company, as each year the cost on human resource development and recruitment increases. Human resource accounting is a direct part of the social accounting and aims to provide information on the evaluation of one of the most important components of the organization, namely human capital. This article seeks to show the importance of human resources for an enterprise, what human resource accounting is, which would be its implications and what are its main objectives.

An accounting system to support process improvements: Transition to lean accounting

Directory of Open Access Journals (Sweden)

Patxi Ruiz de Arbulo-López

2010-12-01

Full Text Available From the last two decades of the 20th Century on, many companies have adopted production strategies that could be termed “lean manufacturing”. Lean team leaders state that traditional costing systems fail to properly assess their operational improvements and therefore ask for new cost accounting methods. The search for a new accounting paradigm has led to important applied research and several accounting methods.   In this paper we are going to show the state of the art in costing techniques used in companies that adopt lean manufacturing practices and we will be presenting an additional costing method, based on Activity-Based Costing, intended to cast light on the operational improvements achieved in companies that are just starting a maturity path towards lean manufacturing. This article examines how the approach is applied in the context of a manufacturing company.

24 CFR 904.110 - Earned Home Payments Account (EHPA)

Science.gov (United States)

2010-04-01

... separate EHPA for each homebuyer. Since the homebuyer is responsible for maintaining the home, a portion of... through a work order. A homebuyer shall receive a copy of all such work orders for his home. (i... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Earned Home Payments Account (EHPA...

Radiation doses received by premature babies in the neonatal intensive care unit

International Nuclear Information System (INIS)

Thierry-Chef, I.; Maccia, C.; Thierry-Chef, I.; Laurier, D.; Tirmarche, M.; Costil, J.

2005-01-01

Purpose. Because of frequent radiological investigations performed in 1 neonatal intensive care unit, a dosimetry study was carried out to assess the level of doses received by premature babies. Materials and methods. In vivo measurements were performed and effective doses were evaluated for single radiographs. Individual cumulative doses received over the period of stay were then estimated, for each premature baby entering the intensive care unit in 2002, taking into account the number of radiographs they underwent. Results. On average, babies stayed for a week and more than one radio-graph was taken per day. Results showed that, even if average doses per radiograph were relatively low (25μSv), cumulative doses strongly depended on the length of stay, and can reach a few mSv. Conclusion. Even if doses per radiograph are in agreement with European recommendations, optimisation of doses is particularly important because premature babies are more sensitive to radiation than adults and because they usually undergo further radiological examinations in other services. On the basis of the results of this dosimetry study, the implementation of a larger study is being discussed. (author)

Research on the Lift-off Effect of Receiving Longitudinal Mode Guided Waves in Pipes Based on the Villari Effect

Directory of Open Access Journals (Sweden)

Jiang Xu

2016-09-01

Full Text Available The magnetostrictive guided wave technology as a non-contact measurement can generate and receive guided waves with a large lift-off distance up to tens of millimeters. However, the lift-off distance of the receiving coil would affect the coupling efficiency from the elastic energy to the electromagnetic energy. In the existing magnetomechanical models, the change of the magnetic field in the air gap was ignored since the permeability of the rod is much greater than that of air. The lift-off distance of the receiving coil will not affect the receiving signals based on these models. However, the experimental phenomenon is in contradiction with these models. To solve the contradiction, the lift-off effect of receiving the longitudinal mode guided waves in pipes is investigated based on the Villari effect. A finite element model of receiving longitudinal guided waves in pipes is obtained based on the Villari effect, which takes into account the magnetic field in the pipe wall and the air zone at the same time. The relation between the amplitude of the induced signals and the radius (lift-off distance of the receiving coil is obtained, which is verified by experiment. The coupling efficiency of the receiver is a monotonic decline with the lift-off distance increasing. The decay rate of the low frequency wave is slower than the high frequency wave. Additionally, the results show that the rate of change of the magnetic flux in the air zone and in the pipe wall is the same order of magnitude, but opposite. However, the experimental results show that the error of the model in the large lift-off distance is obvious due to the diffusion of the magnetic field in the air, especially for the high frequency guided waves.

Receiver function estimated by maximum entropy deconvolution

Institute of Scientific and Technical Information of China (English)

吴庆举; 田小波; 张乃铃; 李卫平; 曾融生

2003-01-01

Maximum entropy deconvolution is presented to estimate receiver function, with the maximum entropy as the rule to determine auto-correlation and cross-correlation functions. The Toeplitz equation and Levinson algorithm are used to calculate the iterative formula of error-predicting filter, and receiver function is then estimated. During extrapolation, reflective coefficient is always less than 1, which keeps maximum entropy deconvolution stable. The maximum entropy of the data outside window increases the resolution of receiver function. Both synthetic and real seismograms show that maximum entropy deconvolution is an effective method to measure receiver function in time-domain.

ACCOUNTING FOR GREENHOUSE GASES EMISSIONS ALLOWANCES IN ROMANIA

Directory of Open Access Journals (Sweden)

Marius Deac

2013-02-01

Full Text Available The present paper tries to analyze the accounting challenges that the implementation of EU Emissions Trading Scheme has risen. On 2 December 2004, IASB has issued an interpretation regarding the accounting of the GHG emissions allowances (IFRIC 3 „Emission Rights”. This interpretation should have been effective for annual periods beginning after 1 March 2005, the first year of the EU Emission Trading Scheme implementation. Less than a year after it was issued, IFRIC has withdrawn IFRIC 3. In December 2007, IASB has started a new project in order to provide guidance on accounting for carbon allowances called Emissions Trading Schemes Project. In the absence of an accounting standard regarding the accounting of these emissions allowances a diversity of accounting practices have been identified. Nowadays, there are three main accounting practices for the recognition of the emissions allowances and the GHG emissions liabilities: IFRIC 3 approach, the government grants approach and the net liability or off balance sheet approach. The accounting treatment of greenhouse gas emissions allowances by Romanian companies resembles the net liability or off balance sheet approach. Finance Ministry Order no. 1118/2012 states that GHG emission certificates should be recognized as fixed assets (if the entity is expecting a profit in the long term or in the category of short term investments (if the entity is expecting a profit in the short term. The accounting of the greenhouse gas emissions allowances described above is applicable mainly to traders of such certificates and not for the installations in the scope of the EU ETS directive, which should recognize GHG emissions off balance sheet, at their nominal value (nil if received for free. The shortfall or excess of allowances will be recognized in the profit or loss as they are bought or sold by the entity (the accounting treatment imposed by Finance Ministry Order no. 3055/2009.

Survey the Process of Collection and Turnover of Receivables, Yearly Budget Laws in Health Sector

Directory of Open Access Journals (Sweden)

Ahmad Rahbar

2016-09-01

Full Text Available Background & Aims of the Study:  The evaluation of financial performance is one of the main tasks of the manager that is very important. Any decision-making and rational planning in order to increase the productivity and survey the effect of adopted decision on the organization performance is in relation to the accurate assessment of financial performance. The aim of this study was to investigate the process of collection and turnover of receivables and rules of hospital budget in Qom University of medical sciences during the fourth and fifth development plans. Materials and Methods: This is a descriptive-analytic and cross-sectional study. It was used from researcher-made forms for collecting data. The data after collection from financial filing unit entered to the excel software and then the period of receivables collection, circulation of receivables,average daily sales and average intake accounts were analyzed,using activity ratios formula. Results: Our findings show that during the fourth and fifth development programs, the turnover of receivables decreased from four times to three times in the year and it is less than the least standard that is five times in the year. The period of receivables collection increased from 72 days to 147 days and it is more than the maximum standard that is 67 days. This issue is the indication of bad situations of insurance companies of under-contract with hospitals in paying of their obligations during study period. Conclusion: The period of collection and turnover of receivables of selected hospitals takes distance from the standard amount that needs to intervention at the macro level of decision-making. This study showed that resorting to legal leverage over the fourth and fifth development plan have not any impact on the improvement of reimbursement process. Therefore, the practical action of politicians about reformation of insurance’s structure and review of the ways of financing can be effective.

The problem of material accountancy. Difference between the international material accountancy and the Japanese material accountancy

International Nuclear Information System (INIS)

Ikawa, Koji

2001-01-01

It has been 30 years since the development of SSAC (State's system of Accounting for and Control of nuclear material) of Japan began. Moreover, 24 years have been passed after SSAC was employed. The maintenance on the law for carrying out SSAC in the meantime also progressed, and the system of SSAC has also been established favorably. However, new correspondence was internationally called for about the safeguards for reprocessing facilities or uranium enrichment facilities, and innovative safeguards concepts like NRTA or LFUA were developed. The LASCAR (Large Scale Reprocessing Plant Safeguards) forum was held on the safeguards for a large scale reprocessing facility, and international agreement on the safeguards was progressed. When we look back upon the history of such safeguards development in recent years, most people can see little problem on the contents of the national safeguards system itself. As the history shows, however, the passive approach has been taken in developing the Japanese safeguards system. We have always tried to seek a solution on the basis 'What is the minimum requirement in order to receive international safeguards.' Now, the nuclear fuel cycle of Japan has reached the maximum scale in the world. To Japan which promotes commercial use of plutonium, the world community is supervising this severely. Under such a situation it is no doubt that passive safeguards correspondence can no longer be allowed. The author thinks that it is coming when the old nuclear management system completed based on a passive attitude should be improved. What should an active nuclear material management system be? In this presentation, the author wishes to explore the clue to it. (author)

On the conceptual underpinnings of fair value accounting

Directory of Open Access Journals (Sweden)

Jatinder P. Singh

2017-05-01

Full Text Available The metamorphosis of business processes and corporate strategies is rapidly progressing across the globe. The critical role of intangibles in corporate performance is receiving its due recognition. Complex tradeable financial products are flooding financial markets. In attempts to gear up for the challenge of financial reporting in this upstaged environment, standard setters have substantively restructured reporting systems, with ‘fair value’ being the bedrock thereof. Moving away from the traditional ‘revenue/expense’ matching measure of income towards the ‘asset/liability’ measure together with the adoption of the Hicksian concept of income is clearly discernible in the pronouncements and ongoing projects of the US Financial Accounting Standards Board (hereinafter referred to as FASB and the International Accounting Standards Board (hereinafter referred to as IASB . In this article, an attempt is made to analyze the issues that are controversial and equivocal, or those that need further refinement insofar as fair value accounting is concerned.

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

Pengaruh Competitor Accounting Sebagai Strategic Management Accounting Techniques Terhadap Competitive Advantage Dan Organization Performance

OpenAIRE

Alan, Hartanto

2015-01-01

The purpose of this study was to know the affect of Competitor Accounting as a Strategic Management Accounting Techniques toward Competitive Advantage and Organization Performance on manufacturing companies in Surabaya and Sidoarjo. In this study primary data was used by using questionnaire distributed to manufacturing companies in Surabaya and Sidoarjo. This study used path modeling analysis technique with PLS tools. From the examination showed that there were positive and significant affect...

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.

ACCOUNTING BETWEEN LAW, ETHICS AND MORALITY

OpenAIRE

Anca-Simona N. HROMEI; Maria-Madalina I. VOINEA

2013-01-01

This paper deals with the fact that nowadays, society and business, show high expectations regarding the accounting discipline, and therefore professionals in this area should expand their horizons to meet all requirements. First of all, accounting assumed a certain responsibility to the public interest, by its fundamental purpose, namely to provide financial-accounting information, information that will form the basis of decision making. Second of all, for the successful fulfilment of the pu...

The Experimental Role of Accounting in Shaping Project

DEFF Research Database (Denmark)

Christensen, Mark; Skærbæk, Peter; Tryggestad, Kjell

2016-01-01

, 2009) and the literature on accounting as programs (Miller, 1991, Miller and Power, 2013) by showing how accounting plays an experimental role in shaping the dynamics between a New Public Management programme of outsourcing and its projects. The study illuminates decisionmaking about programs...... and strategic options as a trial of strength involving accounting in an experimental role, in our case, over how to source the facilities management in the Danish Defence Forces. Our contribution is to show how accounting plays an experimental role in generating new and unexpected program options...... of economic experiments with (out-)sourcing options using various accounting data such as; location specific cost data in vivo (real life data like those from the accounting system) for individual barracks, and aggregated cost data and cost projections in vitro ( in a controlled experimental project setting...

Environmental economy account for Denmark 2000

International Nuclear Information System (INIS)

Anon.

2002-01-01

The article deals with energy consumption, emission of pollutants to the atmosphere, water consumption, and environmental taxes and subsidies in relation to the Danish National Accounts. Furthermore the article presents status of the values of the petroleum and gas reserves. The environmental-economic account for Denmark shows that the contribution to the greenhouse effect has increased with 9% while the acidification in Denmark has decreased with 45% from 1999 to 2000. This must be seen in relation to the fact that the economic activities in the same period have increased with 26%. The information presented in the environmental-economic account can be used to show so-called profiles of the consumption and production branches where a comparison is made of the branches for several areas and dimensions. Industry etc. accounts for 17% of the total employment representing 26% of the total production value, and it uses 37% of the gross energy consumption. (LN)

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.

75 FR 20299 - Garnishment of Accounts Containing Federal Benefit Payments

Science.gov (United States)

2010-04-19

... example, Section 207 of the Social Security Act provides that moneys paid or payable as Old-Age, Survivors... Security beneficiary married couples or nonmarried persons age 65 or older reported receiving 90 percent or... couples or nonmarried persons age 65 or older.\\5\\ If their accounts are frozen, these individuals may find...

HIGH-EFFICIENCY INFRARED RECEIVER

Directory of Open Access Journals (Sweden)

A. K. Esman

2016-01-01

Full Text Available Recent research and development show promising use of high-performance solid-state receivers of the electromagnetic radiation. These receivers are based on the low-barrier Schottky diodes. The approach to the design of the receivers on the basis of delta-doped low-barrier Schottky diodes with beam leads without bias is especially actively developing because for uncooled receivers of the microwave radiation these diodes have virtually no competition. The purpose of this work is to improve the main parameters and characteristics that determine the practical relevance of the receivers of mid-infrared electromagnetic radiation at the operating room temperature by modifying the electrodes configuration of the diode and optimizing the distance between them. Proposed original design solution of the integrated receiver of mid-infrared radiation on the basis of the low-barrier Schottky diodes with beam leads allows to effectively adjust its main parameters and characteristics. Simulation of the electromagnetic characteristics of the proposed receiver by using the software package HFSS with the basic algorithm of a finite element method which implemented to calculate the behavior of electromagnetic fields on an arbitrary geometry with a predetermined material properties have shown that when the inner parts of the electrodes of the low-barrier Schottky diode is performed in the concentric elliptical convex-concave shape, it can be reduce the reflection losses to -57.75 dB and the standing wave ratio to 1.003 while increasing the directivity up to 23 at a wavelength of 6.09 μm. At this time, the rounded radii of the inner parts of the anode and cathode electrodes are equal 212 nm and 318 nm respectively and the gap setting between them is 106 nm. These parameters will improve the efficiency of the developed infrared optical-promising and electronic equipment for various purposes intended for work in the mid-infrared wavelength range. 

Economic accounting of water: The Botswana experience

Science.gov (United States)

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

2017-08-01

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

Environmental economy account for Denmark 2003

International Nuclear Information System (INIS)

Anon.

2005-01-01

The environmental economy account for Denmark shows that the contribution to acidification in Denmark increased with 1% from 2002 to 2003, while the contribution to the greenhouse effect increased with 11,3%. The latter covers an increase of 19,3 % from the energy supply and an increase of 22,4% from Danish ships' bunkering outside Denmark. The environmental account for Denmark presents accounts of the energy consumption (and water consumption) of the industrial branches and the households together with their emission of pollutants to the atmosphere. The account also contains information about the environmental taxes and subsidies that rest with industry and households. Finally, volume and value are presented of the oil and gas reserves in the North Sea. The environmental account combines environmental data with the Danish National Accounts, making it possible to analyse the relation between economy and environment. (ln)

Environmental economy account for Denmark 2004

International Nuclear Information System (INIS)

Anon.

2006-01-01

The environmental economy account for Denmark shows that the contribution to acidification in Denmark decreased with 5,2% from 2003 to 2004, while the contribution to the greenhouse effect decreased with 4,4%. The reserves of petroleum and natural gas increased in 2004 with 14 b.DKK to 232 b.DKK. The environmental account for Denmark presents accounts of the energy consumption (and water consumption) of the industrial branches and the households together with their emission of pollutants to the atmosphere. The account also contains information about the environmental taxes and subsidies that rest with industry and households. Finally, volume and value are presented of the oil and gas reserves in the North Sea. The environmental account combines environmental data with the Danish National Accounts, making it possible to analyse the relation between economy and environment. (ln)

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.

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

WAQF ACCOUNTABILITY FROM THE STAKEHOLDER SALIENCE THEORY: A CASE STUDY

Directory of Open Access Journals (Sweden)

Hidayatul Ihsan

2016-08-01

Full Text Available This study aims to address the issue of accountability in a waqf institution. Specifically, the focus of this study is to shed more light on how the mutawalli (waqf trustee discharges accountability in managing waqf. In so doing, an interpretive case study in one Indonesian waqf institution, that is, Dompet Dhuafa (DD, was undertaken. The data were obtained through semi-structured interviews. Other sources of data collection techniques employed along with the interviews include observations and document reviews. Furthermore, this study uses the accountability mechanisms as the conceptual lens. The accountability mechanisms consist of disclosure statements and reports, performance assessment, participation, self-regulation and social auditing. In addition to the accountability mechanims, the stakeholder salience theory is also used to understand how the mutawalli shows accountability to multiple stakeholders. The findings of this study reveal that although DD recognizes the salient nature of its stakeholders, it does not prevent the mutawalli from showing accountability to all stakeholders. The mutawalli is of the view that accountability is not limited to accounting and reporting. Moreover, the mutawalli believes that showing accountability to different groups of stakeholder requires different mechanisms of accountability. As such, this study concludes that DD’s commitment to accountability is proven through its effort to deal with stakeholder salience.

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...

ACCOUNTING PARADIGMS WHICH FAVOR HISTORICAL COST

Directory of Open Access Journals (Sweden)

Valentin Gabriel CRISTEA

2014-05-01

Full Text Available Henning Kirkegaard shows that the evolution of accounting is to shift from one paradigm to another . Business continuity perspective should guide the company into the future , without confine it exclusively in the past. Accounting in its classical form , however, can not be dissociated from the historical cost evaluation .

Levels of organization : a deflationary account

NARCIS (Netherlands)

Eronen, Markus I.

The idea of levels of organization plays a central role in the philosophy of the life sciences. In this article, I first examine the explanatory goals that have motivated accounts of levels of organization. I then show that the most state-of-the-art and scientifically plausible account of levels of

La formation de l'accountability en situations conflictuelles

OpenAIRE

Grisard, Claudine

2014-01-01

This doctoral thesis examines Robert’s (1991) conceptualization of accountability in conflicting situations. In organizational contexts, individuals give account in two ways; at a distance, to show that their actions are aligned with the main goals of the company – hierarchical accountability -; in face-to-face situations, to provide explanations to people they meet - social accountability. First I study how accountability takes shape when an individual faces two antagonist demands for accoun...

ACCOUNTING ASPECTS OF PRICING AND TRANSFER PRICING

Directory of Open Access Journals (Sweden)

TÜNDE VERES

2011-01-01

Full Text Available The pricing methods in practice need really complex view of the business situation and depend on the strategy and market position of a company. The structure of a price seems simple: cost plus margin. Both categories are special area in the management accounting. Information about the product costs, the allocation methodologies in cost accounting, the analyzing of revenue and different level of the margin needs information from accounting system. This paper analyzes the pricing methods from management accounting aspects to show out the role of the accounting system in the short term and long term pricing and transfer pricing decisions.

A Solar Volumetric Receiver: Influence of Absorbing Cells Configuration on Device Thermal Performance

Science.gov (United States)

Yilbas, B. S.; Shuja, S. Z.

2017-01-01

Thermal performance of a solar volumetric receiver incorporating the different cell geometric configurations is investigated. Triangular, hexagonal, and rectangular absorbing cells are incorporated in the analysis. The fluid volume fraction, which is the ratio of the volume of the working fluid over the total volume of solar volumetric receiver, is introduced to assess the effect of cell size on the heat transfer rates in the receiver. In this case, reducing the fluid volume fraction corresponds to increasing cell size in the receiver. SiC is considered as the cell material, and air is used as the working fluid in the receiver. The Lambert's Beer law is incorporated to account for the solar absorption in the receiver. A finite element method is used to solve the governing equation of flow and heat transfer. It is found that the fluid volume fraction has significant effect on the flow field in the solar volumetric receiver, which also modifies thermal field in the working fluid. The triangular absorbing cell gives rise to improved effectiveness of the receiver and then follows the hexagonal and rectangular cells. The second law efficiency of the receiver remains high when hexagonal cells are used. This occurs for the fluid volume fraction ratio of 0.5.

Material flows accounting for Scotland shows the merits of a circular economy and the folly of territorial carbon reporting

Directory of Open Access Journals (Sweden)

Kimberley Pratt

2016-09-01

Full Text Available Abstract Background It is essential that the human race limits the environmental damage created by our consumption. A realistic pathway to limiting consumption would be to transition to a system where materials are conserved and cycled through the economy as many times as possible and as slowly as possible, greatly reducing the greenhouse gas intensive processes of resource extraction, resource processing and waste management. Material flow analysis (MFA is a method used to understand how materials are consumed within a nation. In this study, we attempt a MFA for Scotland which links carbon emissions to material consumption using data directly based on the mass of materials used in the Scottish economy. It is the first time such an analysis has been conducted for an economy in its entirety. Research aims This study aims to create a detailed material flow account (MFA for Scotland, compare the environmental impacts and possible policy implications of different future material consumption scenarios and consider two materials, steel and neodymium, in detail. Results The model estimated that 11.4 Mg per capita of materials are consumed per year in Scotland, emitting 10.7 Mg CO2e per capita in the process, of which, 6.7 Mg CO2e per capita falls under territorial carbon accounting. Only the circular economy scenario for 2050 allowed for increases in living standards without increases in carbon emissions and material consumption. This result was mirrored in the steel and neodymium case studies—environmental impacts can be minimised by a national strategy that first reduces use, and then locally reuses materials. Conclusions Material consumption accounts for a large proportion of the carbon emissions of Scotland. Strategic dematerialisation, particular of materials such as steel, could support future efforts to reduce environmental impact and meet climate change targets. However, policy makers should consider consumption carbon accounting

Material flows accounting for Scotland shows the merits of a circular economy and the folly of territorial carbon reporting.

Science.gov (United States)

Pratt, Kimberley; Lenaghan, Michael; Mitchard, Edward T A

2016-12-01

It is essential that the human race limits the environmental damage created by our consumption. A realistic pathway to limiting consumption would be to transition to a system where materials are conserved and cycled through the economy as many times as possible and as slowly as possible, greatly reducing the greenhouse gas intensive processes of resource extraction, resource processing and waste management. Material flow analysis (MFA) is a method used to understand how materials are consumed within a nation. In this study, we attempt a MFA for Scotland which links carbon emissions to material consumption using data directly based on the mass of materials used in the Scottish economy. It is the first time such an analysis has been conducted for an economy in its entirety. This study aims to create a detailed material flow account (MFA) for Scotland, compare the environmental impacts and possible policy implications of different future material consumption scenarios and consider two materials, steel and neodymium, in detail. The model estimated that 11.4 Mg per capita of materials are consumed per year in Scotland, emitting 10.7 Mg CO 2 e per capita in the process, of which, 6.7 Mg CO 2 e per capita falls under territorial carbon accounting. Only the circular economy scenario for 2050 allowed for increases in living standards without increases in carbon emissions and material consumption. This result was mirrored in the steel and neodymium case studies-environmental impacts can be minimised by a national strategy that first reduces use, and then locally reuses materials. Material consumption accounts for a large proportion of the carbon emissions of Scotland. Strategic dematerialisation, particular of materials such as steel, could support future efforts to reduce environmental impact and meet climate change targets. However, policy makers should consider consumption carbon accounting boundaries, as well as territorial boundaries, if carbon savings are to be

Ultrabroadband Phased-Array Receivers Based on Optical Techniques

Science.gov (United States)

2016-02-26

bandwidths, and with it receiver noise floors , are unavoidable. Figure 1. SNR of a thermally limited receiver based on Friis equation showing the...techniques for RF and photonic integration based on liquid crystal polymer substrates were pursued that would aid in the realization of potential imaging...These models assumed that sufficient LNA gain was used on the antenna to set the noise floor of the imaging receiver, which necessitated physical

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...

The ideal number of lemmas in an ideal accounting dictionary

DEFF Research Database (Denmark)

Bergenholtz, Henning; Norddahl, Bjarni

2014-01-01

no clear rules or methods to avoid lemma flooding. Now we will try the same kind of analysis of log files for the English-Danish and the Danish-English Accounting Dictionaries. We see here that there are differences between different dictionaries (monolingual for English and Danish and bilingual......Lemma lacunas in dictionaries are a traditional focus area for lexicographers, but the opposite problem, which we choose to call lemma flooding, has received very little attention. The study of this flooding could be relevant in order to save lexicographers spending thousands of hours producing...... dictionary entries which nobody reads. In Bergenholtz/Norddahl (2012) we showed that during a three-year period less than 33% of all dictionary articles out of 18 million dictionary consultations were consulted in a dictionary with 111.000 entries. We examined nine possible reasons why a given word might...

Accounting for the associations between child maltreatment and internalizing problems: The role of alexithymia.

Science.gov (United States)

Brown, Shaquanna; Fite, Paula J; Stone, Katie; Bortolato, Marco

2016-02-01

Internalizing difficulties are one of the most widely documented consequences of child maltreatment. However, there is a need for studies delineating the factors that account for this association. Despite research showing that alexithymia is associated with both child maltreatment and internalizing problems, the role of alexithymia in the link between child maltreatment and internalizing problems has not received much attention in the literature. The current study evaluated whether a history of child maltreatment was associated with symptoms of depression, anxiety, and loneliness in emerging adulthood, and whether alexithymia partially accounted for these associations. Participants included 339 emerging adults ranging between 18 and 25 years of age (M=19.00, SD=1.26, 51.3% male). Exposure to child maltreatment (i.e., physical abuse, physical neglect, sexual abuse, emotional abuse, and emotional neglect) was positively associated with depression, anxiety, and loneliness symptoms. Tests of indirect effects suggested that associations between emotional neglect and symptoms of depression, anxiety, and loneliness were partially explained by alexithymia. However, alexithymia did not account for any other associations between the remaining four maltreatment types and internalizing problems. Findings highlight the need for further evaluation of the factors that might account for associations between child maltreatment and internalizing difficulties. Future directions and implications for interventions are reviewed. Copyright © 2015 Elsevier Ltd. All rights reserved.

Public accounting and its challenges: the case of Hungary

Directory of Open Access Journals (Sweden)

JOZSEF SIMON

2013-09-01

Full Text Available In a democratic state, citizens expect that those currently in power be obliged to justify the way they spend and manage public funds. The enforcement of accountability has several preconditions. At the same time, the accounting system constitutes one part of the public sector’s information system. Thus, studying the information system in a systematic manner is important. The information system must meet diverse needs. The present paper aims at showing those requirements. When considered in a comparative perspective, different public accountancy systems implemented internationally show different forms. Every country can decide in which area and how the cash-flow approach and accrual based accounting can be used. The purpose of this paper is to verify whether and how could the usage of accrual based accounting influence the public accounting methods and the functions of public accountancy.

Studies on scaling of flow noise received at the stagnation point of an axisymmetric body

Science.gov (United States)

Arakeri, V. H.; Satyanarayana, S. G.; Mani, K.; Sharma, S. D.

1991-05-01

A description of the studies related to the problem of scaling of flow noise received at the stagnation point of axisymmetric bodies is provided. The source of flow noise under consideration is the transitional/turbulent regions of the boundary layer flow on the axisymmetric body. Lauchle has recently shown that the noise measured in the laminar region (including the stagnation point) corresponds closely to the noise measured in the transition region, provided that the acoustic losses due to diffraction are accounted for. The present study includes experimental measurement of flow noise at the stagnation point of three different shaped axisymmetric headforms. One of the body shapes chosen is that used by Lauchle in similar studies. This was done to establish the effect of body size on flow noise. The results of the experimental investigations clearly show that the flow noise received at the stagnation point is a strong function of free stream velocity, a moderately strong function of body scale but a weak function of boundary layer thickness. In addition, there is evidence that when body scale change is involved, flow noise amplitude scales but no frequency shift is involved. A scaling procedure is proposed based on the present observations along with those of Lauchle. At a given frequency, the amplitude of noise level obtained under model testing conditions is first scaled to account for differences in the velocity and size corresponding to the prototype conditions; then a correction to this is applied to account for losses due to diffraction, which are estimated on the basis of the geometric theory of diffraction (GTD) with the source being located at the predicted position of turbulent transition. Use of the proposed scaling law to extrapolate presently obtained noise levels to two other conditions involving larger-scale bodies show good agreement with actually measured levels, in particular at higher frequencies. Since model scale results have been used

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

Directory of Open Access Journals (Sweden)

Birsel Sabuncu

2017-02-01

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

Review of general tritium accountancy techniques

International Nuclear Information System (INIS)

Vassallo, G.; Engelmann, U.

1995-01-01

The accountancy of material in any facility forms an integral part of good housekeeping practices. However, for materials such as tritium, a combination of safety, security and economic reasons often demands that a comprehensive material control program be implemented. Within a tritium facility, the isotope is usually stored at a central magazine from where it can be distributed to and collected from process plant and experiments and received from external suppliers. This paper outlines the routine magazine measurement techniques employed for quantitatively assaying tritium for such control purposes and reviews the advantages and drawbacks of various methods. 10 refs., 2 figs., 2 tabs

Audit of the Federal Energy Regulatory Commission`s Office of Chief Accountant

Energy Technology Data Exchange (ETDEWEB)

NONE

1995-04-07

The Federal Energy Regulatory Commission`s (Commission) mission is to oversee America`s natural gas and oil pipeline transportation, electric utility, and hydroelectric power industries to ensure that consumers receive adequate energy supplies at just and reasonable rates. To carry out this mission, the Commission issues regulations covering the accounting, reporting, and rate-making requirements of the regulated utility companies. The Commission`s Office of Chief Accountant performs financial related audits at companies to ensure compliance with these regulations. The purpose of this audit was to evaluate the office of Chief Accountant`s audit performance. Specifically, the objectives were to determine if the most appropriate audit approach was used and if a quality assurance process was in place to ensure reports were accurate and supported by the working papers.

INSPECTION OF MANAGEMENT ACCOUNTING STATUS AT THE ENTERPRISE

Directory of Open Access Journals (Sweden)

Iana Volkovska

2017-09-01

Full Text Available Now the heads of enterprises have understood that management accounting is important for the decision-making process. It has a particular importance when enterprises because of the specifics of their activities and optimization of taxation, consist of several business entities, for example, hotel-restaurant complexes. However, it may be a situation when there is management accounting at the enterprise but managers do not receive the necessary information. Then there is a need to check the status of management accounting. Audit of management accounting is expensive, so there is a need for cheaper ways to determine the status of management accounting. This confirms the relevance of this study. The purpose of the work is the formation of a procedure for checking the status of management accounting at the enterprise. To achieve the goal, the method of expert evaluation was used. First of all, the author selected objects for checking the status of management accounting for the understanding what to focus on. Next, the author analysed the main approaches to checking the status of management accounting and how they can be used at the enterprises of the hotel-restaurant complex. The author, on the basis of the analysis, formed possible questions about the assessment of the status of management accounting, which were evaluated by experts on the basis of the scale proposed by the author. Expert evaluations were processed and ranked by the author. The result was a questionnaire for assessment of the status of management accounting at the enterprise, with the allocation of various aspects of accounting for the consideration of different issues. The author also developed recommendations for the answers to the questionnaire and the scale for the questionnaire, which allows drawing a conclusion about the completeness of the management accounting system. It makes a conclusion that this procedure of checking the status of management accounting at the enterprise

Historical Overview to Farm Accounting Literature in Turkey and the World

Directory of Open Access Journals (Sweden)

Mustafa KILLI

2016-01-01

Full Text Available Agricultural sector has always maintained its importance due to meet the food needs of human population, providing inputs to other sectors, creation of value added and employment. In spite of its relative importance in the economy of many countries and its growing interrelationships with other sectors, agriculture sector has not received much attention from accounting researchers and practitioners until publication of IAS 41:Agriculture. Considering the historical development of agricultural accounting, especially in Europe the work done in the UK, Germany and Switzerland is seen as an example for other European and world countries. In this study, aimed to examine the historical development process of the study on agricultural accounting in Europe, the United States and Turkey. .

Energy accounting and optimization for mobile systems

Science.gov (United States)

Dong, Mian

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

Comparative Analysis on Two Accounting Systems of Rural Economic Originations

Institute of Scientific and Technical Information of China (English)

2011-01-01

In order to normalize the financial account of two kinds of economic organizations,the comparative analysis is conducted on the Accounting System of Village Collective Economic Organization and Accounting System of Farmers’ Cooperatives(Trial) issued by the Ministry of Finance.The comparison points out that application and accounting principles of the two kinds of accounting systems are different.The differences and similarities of the five accounting elements are analyzed including property,liabilities,rights of owners,costs and profits and losses,as well as the reasons of the differences and similarities.Results show that both of the two accounting systems reflect the principles of simplification and clarification.The village collective accounting system works in rural village committee,which acts the administrative duties,the features of concerted benefits of it is showed.While the accounting system of farmers’ cooperatives is based on the village collective accounting system and combines the norms of accounting system of enterprises,so the system represents the demands of collaboration and profit-making.

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...

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...

The impact of retirement account distributions on measures of family income.

Science.gov (United States)

Iams, Howard M; Purcell, Patrick J

2013-01-01

In recent decades, employers have increasingly replaced defined benefit (DB) pensions with defined contribution (DC) retirement accounts for their employees. DB plans provide annuities, or lifetime benefits paid at regular intervals. The timing and amounts of DC distributions, however, may vary widely. Most surveys that provide data on the family income of the aged either collect no data on nonannuity retirement account distributions, or exclude such distributions from their summary measures of family income. We use Survey of Income and Program Participation (SIPP) data for 2009 to estimate the impact of including retirement account distributions on total family income calculations. We find that about one-fifth of aged families received distributions from retirement accounts in 2009. Measured mean income for those families would be about 15 percent higher and median income would be 18 percent higher if those distributions were included in the SIPP summary measure of family income.

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...

The Translation of Accrual Accounting and Budgeting and the Reconfiguration of Public Sector Accountants' Identities

DEFF Research Database (Denmark)

D. Becker, Sebastian; Jagalla, Tobias; Skærbæk, Peter

2014-01-01

Under the umbrella of New Public Management (NPM) and managerialism, the last three decades have seen a widespread transformation of public sector accounting and budgeting from a cash to an accrual basis. Much of the ensuing research, however, has focused more on technical evaluations...... of these programmes and less on informing our knowledge of the interaction between such programmes and accountants. As public sector accountants (PSAs) are central entities in such programmes, the purpose of this paper is to focus on the reconfiguration of their identities. Using the theoretical lens of Actor......-Network-Theory (ANT) and its concept of translation, this study seeks to explain how PSAs’ identities were transformed through the introduction of Accrual Output-Based Budgeting (AOBB) in two German states. Our analysis shows that the change of accounting regime was not a straightforward one, but rather involved...

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.

Figure-ground organization and object recognition processes: an interactive account.

Science.gov (United States)

Vecera, S P; O'Reilly, R C

1998-04-01

Traditional bottom-up models of visual processing assume that figure-ground organization precedes object recognition. This assumption seems logically necessary: How can object recognition occur before a region is labeled as figure? However, some behavioral studies find that familiar regions are more likely to be labeled figure than less familiar regions, a problematic finding for bottom-up models. An interactive account is proposed in which figure-ground processes receive top-down input from object representations in a hierarchical system. A graded, interactive computational model is presented that accounts for behavioral results in which familiarity effects are found. The interactive model offers an alternative conception of visual processing to bottom-up models.

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...

Environmental economy account for Denmark 2001

International Nuclear Information System (INIS)

Anon.

2003-01-01

The environmental economy account for Denmark shows that the contribution to acidification in Denmark decreased with 11% from 2000 to 2001 while the contribution to the greenhouse effect decreased with 0,4%. The latter must be seen in relation to the fact that the contribution from energy consumption increased with 5,4% and that the contribution from Danish ships' bunkering outside Denmark decreased with 7,7%. The environmental account for Denmark presents accounts of the consumption of energy (and water) of the industrial branches and the households together with their emission of pollutants to the atmosphere. The account also contains information about the environmental taxes and subsidies that rest with industry and households. Finally volume and value are presented for the oil and gas reserves in the North Sea. The environmental account combines environmental data with the Danish National Accounts making it possible to analyse the relation between economy and environment. (ln)

Rethinking exploitation: a process-centered account.

Science.gov (United States)

Jansen, Lynn A; Wall, Steven

2013-12-01

Exploitation has become an important topic in recent discussions of biomedical and research ethics. This is due in no small measure to the influence of Alan Wertheimer's path-breaking work on the subject. This paper presents some objections to Wertheimer's account of the concept. The objections attempt to show that his account places too much emphasis on outcome-based considerations and too little on process-based considerations. Building on these objections, the paper develops an alternative process-centered account of the concept. This alternative account of exploitation takes as its point of departure the broadly Kantian notion that it is wrong to use another as an instrument for the advancement of one's own ends. It sharpens this slippery notion and adds a number of refinements to it. The paper concludes by arguing that process-centered accounts of exploitation better illuminate the ethical challenges posed by research on human subjects than outcome-centered accounts.

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.

THE ORGANIZATION OF MANAGEMENT ACCOUNTING AT SMALL ENTERPRISES IN UKRAINE

Directory of Open Access Journals (Sweden)

Nadiya Khocha

2017-09-01

Full Text Available The purpose of the research is to study the organization of managerial accounting in Ukrainian small enterprises. Methodology. The survey of management accounting is conducted by an interview with the manager/ chief accountant/financial director of small enterprises, or by sending the questionnaires to these persons via the e-mail. The sample of study includes fifty-five small enterprises of the Lviv region in different types of activities and forms of ownership. Results. Analysis of theoretical base of Ukrainian scholars and the experience of management accounting in foreign small enterprises allowed distinguishing three main stages of the study. Summarizing the results of the survey, received on the base of the questionnaire of the first stage “Information for management decision-making”, we can conclude that the main source of information for the manager in making managerial decisions are the operational reports or their combination with financial assessment; the preparation of such information is made by chief accountant (outsourcer, who submits it to the chief manager daily, once per week or month. The indicators of financial reporting, analytical information, obtained on the base of management accounting methods, as well as non-financial indicators that characterize the economic activities of a small enterprise, are the basis for managers in managerial decision-making. The results of the second stage “Practice of conducting the management accounting” show that, in order to improve the financial position of small enterprises, their managers use information derived from the application of methods of operational and strategic management accounting. However, the level of their implementation is rather low since most small entities use only one of the methods of operational and strategic management accounting. It is defined that the number of management accounting methods used by small enterprises is higher if the founders are foreign

Design of simplified maximum-likelihood receivers for multiuser CPM systems.

Science.gov (United States)

Bing, Li; Bai, Baoming

2014-01-01

A class of simplified maximum-likelihood receivers designed for continuous phase modulation based multiuser systems is proposed. The presented receiver is built upon a front end employing mismatched filters and a maximum-likelihood detector defined in a low-dimensional signal space. The performance of the proposed receivers is analyzed and compared to some existing receivers. Some schemes are designed to implement the proposed receivers and to reveal the roles of different system parameters. Analysis and numerical results show that the proposed receivers can approach the optimum multiuser receivers with significantly (even exponentially in some cases) reduced complexity and marginal performance degradation.

Value Relevance of Accounting Information in the United Arab Emirates

Directory of Open Access Journals (Sweden)

Jamal Barzegari Khanagha

2011-01-01

Full Text Available This paper examines the value relevance of accounting information in per and post-periods of International Financial Reporting Standards implementation using the regression and portfolio approaches for sample of the UAE companies. The results obtained from a combination of regression and portfolio approaches, show accounting information is value relevant in UAE stock market. A comparison of the results for the periods before and after adoption, based on both regression and portfolio approaches, shows a decline in value relevance of accounting information after the reform in accounting standards. It could be interpreted to mean that following to IFRS in UAE didn’t improve value relevancy of accounting information. However, results based on and portfolio approach shows that cash flows’ incremental information content increased for the post-IFRS period.

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.

Role of measurements in material control and accountability (abstract)

International Nuclear Information System (INIS)

Mahmud, T.

2011-01-01

Analytical techniques are widely used for verification and accountancy of nuclear materials. Nuclear Material (NM) inventories are based on sampling followed by Destructive Analysis. Destructive Analyses range from traditional chemical techniques to recent implementations of radiometric methods. These techniques are performed to quantify the amount of nuclear material (elemental assay and isotopic composition) present in a specific item, container, or in some cases facility and resolving shipper-receiver differences. Analytical techniques used for the MC and A of nuclear material normally require more attention than that for process control because the largest contribution to Material Unaccounted For is in measurement uncertainty. Therefore analytical techniques selected for material control and accountability are highly precise and they comply with accepted 'International Target Values 2010'. (author)

Superior Coherent Receivers for AF Relaying with Distributed Alamouti Code

KAUST Repository

Khan, Fahd Ahmed

2012-01-01

Coherent receivers are derived for a pilot-symbol aided distributed Alamouti-coded system with imperfect channel state information. The derived coherent receivers do not perform channel estimation but rather use the received pilot signals for decoding. The derived receiver metrics use the statistics of the channel to give improved performance. The performance is further improved by using the decision history. Simulation results show that a performance gain of up to 1.8 dB can be achieved for the new receivers with decision history as compared with the conventional mismatched coherent receiver. © 2011 IEEE.

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)

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).

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).

The Key Success and Strategic Role of Accrual Based Accounting Implementation

Directory of Open Access Journals (Sweden)

Surepno Surepno

2015-09-01

Full Text Available Central Government policy to adopt accrual-based accounting system providing consequences for local governments to apply accrual accounting in the financial statements. Empirical evidence shows that the readiness of the local government in Indonesia in the process of implementation of accrual accounting is still relatively low. This study aimed to analyze the success of Semarang Government in implementing accrual accounting. This study also analyzes the offender's response to the implementation of the strategic role of accrual accounting in transparency and accountability. Furthermore, the method used in this study is a qualitative approach to perform a case study at the Department of Finance and Asset Management Area (DPKAD Semarang by means of interviewing the key actors of implementation. The results showed that the successful implementation of accrual accounting Semarang government is supported by four main strategies, namely management commitment, regulatory development, information systems development and human resource development. Furthermore, based on the conclusions of the implementers shows that accrual accounting has a strategic role in increasing transparency and accountability through financial reporting.

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

OpenAIRE

Tulus Suryanto

2016-01-01

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

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…

The Analysis of Liquidity and Receivables as a Component of Corporate Financial Management

Directory of Open Access Journals (Sweden)

Feshchenko Oleh Р.

2017-08-01

Full Text Available The article is aimed at the analysis of liquidity and receivables of corporations and substantiation of proposals as to its improvement as part of the management of financial status of companies. The instruments, methodical techniques, tasks, and stages of managing the accounts receivable were generalized. It has been substantiated that, at the current stage of development of Ukraine’s economy, it appears not sufficient to apply the coefficient analysis only, there is a need to supplement it by the regression analysis of the panel data, allowing for the temporal and spatial characteristics of the sample. The development of additional indicators for the monitoring of receivables can be suggested as recommendations for the studied corporations in order to reduce future risks of non-recovery and financial deterioration. Prospect for further research is an in-depth regression analysis of the panel data in terms of the measures to refinance receivables and the financial dynamics of companies.

Arguments that take Counterconsiderations into Account

Directory of Open Access Journals (Sweden)

Jan Albert van Laar

2014-09-01

Full Text Available This paper examines arguments that take counter- considerations into account, and it does so from a dialogical point of view. According to my account, a counterconsideration is part of a critical reaction from a real or imagined opponent, and an arguer may take it into account in his argument in at least six fully responsive ways. Conductive arguments (or: pro and con arguments, balance of con-siderations arguments will be characterized as one of these types. In this manner, the paper aims to show how conducive, and related kinds of argument can be understood dialogically.

Exploiting Redundancy in an OFDM SDR Receiver

Directory of Open Access Journals (Sweden)

Tomas Palenik

2009-01-01

Full Text Available Common OFDM system contains redundancy necessary to mitigate interblock interference and allows computationally effective single-tap frequency domain equalization in receiver. Assuming the system implements an outer error correcting code and channel state information is available in the receiver, we show that it is possible to understand the cyclic prefix insertion as a weak inner ECC encoding and exploit the introduced redundancy to slightly improve error performance of such a system. In this paper, an easy way to implement modification to an existing SDR OFDM receiver is presented. This modification enables the utilization of prefix redundancy, while preserving full compatibility with existing OFDM-based communication standards.

Changes in accountability mechanism in times of crisis

DEFF Research Database (Denmark)

Hansen, Hanne Foss; Kristiansen, Mads Bøge

been adjusted downwards. As a result the pressure on the public finances has increased and public sector reforms are launched. This paper analyses how public sector accountability mechanisms are changed as part of crisis responses. The analysis shows that accountability dynamics are changing in favour...... of strengthening political, administrative and professional accountability mechanisms focused on the aspect of financial conduct. This is done by introducing a budgetary law increasing the surveillance of financial conduct by establishing new hierarchical and diagonal accountability relations. The role...... as a move towards classical economic public sector accountability thinking stressing the importance of fiscal discipline. In addition several important accountability institutions seems to further develop their accountability policies stressing another economic value namely effectiveness. Finally...

Design of Simplified Maximum-Likelihood Receivers for Multiuser CPM Systems

Directory of Open Access Journals (Sweden)

Li Bing

2014-01-01

Full Text Available A class of simplified maximum-likelihood receivers designed for continuous phase modulation based multiuser systems is proposed. The presented receiver is built upon a front end employing mismatched filters and a maximum-likelihood detector defined in a low-dimensional signal space. The performance of the proposed receivers is analyzed and compared to some existing receivers. Some schemes are designed to implement the proposed receivers and to reveal the roles of different system parameters. Analysis and numerical results show that the proposed receivers can approach the optimum multiuser receivers with significantly (even exponentially in some cases reduced complexity and marginal performance degradation.

COMPARATIVE STUDY ON ACCOUNTING AND FISCAL AMORTIZATION

Directory of Open Access Journals (Sweden)

MARIANA GURAU

2012-05-01

Full Text Available Placed in the international trend, Romanian accounting had experienced various changes, especially as regards of progress on disconnection between accounting and fiscality. In the present, fiscal rules should not have any role in accounting decisions, because accounting rules are applied to produce accounting information that is useful in making decisions and to provide a "true and fair view" upon financial reality of the entity. However, the barrier in the habit of accounting to thinking for fiscal point of view all economic transactions remains insurmountable, yet. Starting from this perspective on disconnection between accounting and fiscality would mean that amortization recorded in the accounting, as a result of management policy, to be different from fiscality amortization, to calculate income tax. Although formally accepted, disconnect between accounting and fiscality continues to meet many difficulties. In this sense, it is usual in practice to use the same method of amortization for accounting purposes and for fiscal purposes to prevent complications of double track amortization and prevent wandering in the rules in this field. Accounting rule is deliberately eluded in favor of the fiscal rules. This is the reason we proposed to make in this paper a comparative study between norms and rules on accounting and fiscal amortization, paper in which we intend to show the benefits of applying accounting and fiscal rules separately.

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

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

ACADEMIC FORMATION IN ACCOUNTING SCIENCES AND ITS RELATIONSHIP WITH THE LABOR MARKET: THE PERCEPTION OF THE ACCOUNTING SCIENCES´ STUDENTS OF A HIGHER EDUCATION FEDERAL INSTITUTION

Directory of Open Access Journals (Sweden)

Valdineide dos Santos Araujo

2015-01-01

Full Text Available The labor market demands have required from the accounting professionals to enhance their skills and competences so as to meet, effectively, the current requirements. This piece of research aimed at understanding the students´ perception of the Accounting Sciences course, of a Higher Education Federal Institution, in regard to the academic formation that they have been receiving and the professional guidance they are meant to have in order to enter the labor market. The study encompassed 105 students from the 7th and 8th morning/afternoon terms and from the 9th and 10th evening term of the Accounting Sciences course of a Federal Institution of Higher Education. As concerns the methodology, it was based on the exploratory approach with qualitative approach and the descriptive research with quantitative approach, by means of the bibliographical research and the use of questionnaire. The surveyed variables refer to the student´s profile, the professional requirements in relation to the job market demands, the students´ necessary competences and perception on the academic formation they are receiving as well as their training for entering the labor market. It was noticed that the students, in their majority, do not take part, regularly, in extracurricular activities, such as: conferences, seminars and lectures.  They also do not demonstrate complete agreement regarding the fact that they are acquiring the necessary competences for entering and acting in the labor market and, in an emphatically way, they reveal disagreement in relation to the adequacy of the curricular grid of this Institution´s course to the current accountant formation. It can be concluded that the Higher Education Institution must prioritize the development of competences, skills and values that ensure the students conditions for their professional entry to the job market.

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....

Theoretical and practical aspects of accounting agricultural land

Directory of Open Access Journals (Sweden)

Bryk Galyna Volodymyrivna

2017-03-01

Full Text Available The role of agricultural land as an important object of accounting is showed. The features of agricultural land as the main means of agricultural sector and as a major biological asset are characterized. The state of the current system of synthetic and analytical accounting of agricultural land are reflected, the proposals to adapt this accounting information for management are analyzed. The need of accounting agricultural land to the disclosure of qualitative indicators are established, the possibility and feasibility of tax rules to them are suggested. Directions for improvement of accounting agricultural land to ensure rational land using and uniform taxation.

Low Complexity Receiver Design for MIMO-Radar

KAUST Repository

Ahmed, Sajid

2012-09-08

In this work, an algorithm for the multiple-input multiple-output (MIMO) radar is proposed. It has low computational complexity compared to the available schemes, and relatively low side-lobe-levels in the receive beampattern compared to the phased-array and MIMO-radar. In the proposed algorithm, the received signal vector of MIMO-radar is divided into sub-vectors, and each sub-vector is multiplied with the corresponding weight vector. The number of sub-vectors and weight vectors are optimally found to maximise the received signal power from the target of interest direction. The proposed scheme can be effectively applied in passive radars to minimise the side-lobe levels and place deep nulls for interferers in the receive beampattern. Simulation results show that the proposed scheme has relatively lower side lobe levels and better detection capabilities compared to MIMO-radar and phased-array.

Low Complexity Receiver Design for MIMO-Radar

KAUST Repository

Ahmed, Sajid; Alouini, Mohamed-Slim

2012-01-01

In this work, an algorithm for the multiple-input multiple-output (MIMO) radar is proposed. It has low computational complexity compared to the available schemes, and relatively low side-lobe-levels in the receive beampattern compared to the phased-array and MIMO-radar. In the proposed algorithm, the received signal vector of MIMO-radar is divided into sub-vectors, and each sub-vector is multiplied with the corresponding weight vector. The number of sub-vectors and weight vectors are optimally found to maximise the received signal power from the target of interest direction. The proposed scheme can be effectively applied in passive radars to minimise the side-lobe levels and place deep nulls for interferers in the receive beampattern. Simulation results show that the proposed scheme has relatively lower side lobe levels and better detection capabilities compared to MIMO-radar and phased-array.

Accrual based accounting implementation: An approach for modelling major decisions

Directory of Open Access Journals (Sweden)

Ratno Agriyanto

2016-12-01

Full Text Available Over the last three decades the main issues of implementation of accrual based accounting government institutions in Indonesia. Implementation of accrual based accounting in government institutions amid debate about the usefulness of accounting information for decision-making. Empirical study shows that the accrual based of accounting information on a government institution is not used for decision making. The research objective was to determine the impact of the implementation of the accrual based accounting to the accrual basis of accounting information use for decision-making basis. We used the survey questionnaires. The data were processed by SEM using statistical software WarpPLS. The results showed that the implementation of the accrual based accounting in City Government Semarang has significantly positively associated with decision-making. Another important finding is the City Government officials of Semarang have personality, low tolerance of ambiguity is a negative effect on the relationship between the implementation of the accrual based accounting for decision making

PROBLEMATIC AREAS OF ACCOUNTING: SOME EVIDENCE FROM THE CZECH REPUBLIC

Directory of Open Access Journals (Sweden)

Marie Paseková

2018-03-01

Full Text Available Accounting is a tool of evidence for reporting assets, equities, liabilities, expenses, revenues and profits or losses of the accounting unit. This information is collectively presented in financial statements, which are an essential source of information for external subjects. Nevertheless, the resulting financial statements are relevant only to the extent to which the information charged in the accounting is correct and error-free. For this reason, the aim of this article is to examine the individual areas recorded in accounting in terms of their possible bias due to an error. The objective of this article is to determine which of the areas of accounting are riskiest in relation to the occurrence of errors, and this in connection to the existence of an important foreign partner of the accounting unit. The risk of of the error occurrence is examined from the accountants’ perspective. For this purpose, a questionnaire survey was used for data collection focusing on areas that are considered to be the most important by the accountants and the areas which are the most problematic. The receivables, expenses and revenues were indicated as the most significant. The areas of long-term assets, financial assets and inventories appear to be problematic due to tax impacts. Expenses, revenues, accruals and deferrals appear to be problematic due to issues with correct valuation. The difference in perception of risk of the error occurrence in relation to the existence of a foreign business partner was proven only for some accounting areas such as liabilities, inventories or expenses.

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.

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

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...

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.

INTEGRATION LEVEL OF FINANCIAL AND MANAGEMENT ACCOUNTING SYSTEMS WITH THE ACCOUNTING CONVERGENCE PROCESS AND THE EFFECTIVENESS OF CONTROLLERSHIP

Directory of Open Access Journals (Sweden)

Andréia Carpes Dani

2014-09-01

Full Text Available This study aims to verify the integration level between the financial and management accounting systems as a result of the convergence process with the international accounting standards and of the effectiveness of controllership in Brazilian companies. A descriptive research was undertaken, based on the application of the questionnaire by Angelkort and Weißenberger (2011 to the 500 Best and Biggest of Revista Exame, issue 2011, using a sample of 32 companies that answered the research. The correlations between the integration level of the financial and management accounting systems and the variables “consistency of financial language”, “quality of services provided” and “degree of influence in decision making”, during the convergence period with the international accounting standards, were positive and moderate. It was also observed that the period before the accounting convergence (2004 till 2007 showed a better integration level of the financial and management accounting systems than the accounting convergence period (2008 till 2011. In conclusion, the accounting convergence process increased the integration level of the financial and management accounting systems in the investigated companies, as well as the effectiveness of controllership, particularly in the consistency of the financial language, in the quality of the services provided and in the influence of the controllers’ services on these companies’ decisions.

IMPACT OF THE PRINCIPLES OF FINANCIAL ACCOUNTING ON THE MANAGEMENT ACCOUNTING

Directory of Open Access Journals (Sweden)

Daniela CREŢU

2014-11-01

Full Text Available The paper studied the impact of the financial accounting principles on the management accounting. There are similarities and differences between the financial accounting and management accounting. The differences are numerous, but in the present paper we are more interested in similarities that are very deep. Not accidentally, in other accounting systems, two types of accounting information form one functional, integrated circuit (accounting monism in U.S.A. or accounting systems of compromise between the accounting monism and dualism. Since there is not only one accounting system, but a set of accounting systems, the accounting principles are not absolute, but relative. This relativity is given by the assumed objectives of the accounting.

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

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...

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…

ACCOUNTING INFORMATION INTEGRATION TROUGH AN ENTERPRISE PORTAL

Directory of Open Access Journals (Sweden)

Gianina RIZESCU

2014-06-01

Full Text Available If companies are lacking integrated enterprise software applications, or they simply do not use them on a large scale, accounting departments have to face lots of difficulties, concerning both the inflexibility in achieving good results and the limited possibility of communicating these results. Thus, most times, accounting departments are limited to generating predefined reports provided by a software application and the most they can do is export these reports into Microsoft Excel. Another cause which leads to late obtaining and publishing of accounting information is the lack of data from other departments and their corresponding software applications. That is why, in many enterprises, accounting data becomes irrelevant for the users. The main goal of this article is to show how accounting can benefit from an integrated software solution, namely an enterprise portal.

Green accounting for greener energy

International Nuclear Information System (INIS)

Stanojevic, M.; Vranes, S.; Goekalp, I.

2010-01-01

The first step towards the widespread use of renewable energy sources and preservation of our environment for the people of the future is to adopt the ''green accounting'' standards that translate socially and environmentally responsible behavior into monetary terms, the only language businesses understand. These standards have the potential of switching on the red light for all pollution-causing power plants, and those depleting the natural capital in any way, be it over-harvesting the forests, or exhausting the underground treasures - coal, oil, natural gas, etc. This paper will show how green accounting can help in changing the focus from the economic welfare to the total societal welfare, acknowledging the fact that human society is an integral part of the natural world. The paper will also briefly present the software developed by the authors that introduce the green accounting principles into the investment appraisal process, aiming at encouraging investments into renewable energy. The tool is also useful as a platform facilitating calibration of economic/financial instruments, like environmental taxes of governmental incentives, that are usually to boost renewable energy sector. The comparative analysis of investment into biofuel-powered combined heat and power production plant using two types of investment valuation standards, one based on conventional cash-flow analysis, the other based on green-accounting standards is detailed in the paper. The analysis is performed as a part of the European Commission Framework Program Project AFTUR, undertaken by the consortium consisting of respectful European Research Establishments in renewable energy area as well as major European biofuel-powered turbine producers. The results show that the wider adoption of green accounting standards would induce the unprecedented growth of the renewable energy sector, because it would make the investment into renewable energy attractive for investors. (author)

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,…

Heat loss investigation from spherical cavity receiver of solar concentrator

Energy Technology Data Exchange (ETDEWEB)

Shewale, V. C. [Dept. of Mechanical Engineering, NDMVPS KBT College of Engineering, Nashik (India); Dongarwar, P. R. [Dept. of Mechanical Engineering, College of Military Engineering, Pune (India); Gawande, R. P. [Dept. of Mechanical Engineering, B.D.C.O.E. Wardha, Nagpur University, NagpurI (India)

2016-11-15

The heat losses are mainly affects on the performance of cavity receiver of solar concentrator. In this paper, the experimental and numerical study is carried out for different heat losses from spherical cavity receiver of 0.385 m cavity diameter and 0.154 m opening diameter. The total and convection losses are studied experimentally to no wind and wind conditions for the temperature range of 150 °C to 300 °C at 0°, 30°, 45°, 60° and 90° inclination angle of cavity receiver. The experimental set up mainly consists of copper tube material cavity receiver wrapped with nichrome heating coil to heat the cavity and insulated with glasswool insulation. The numerical analysis was carried out with Fluent Computational fluid dynamics (CFD) software, to study connective heat losses for no wind condition only. The numerical results are compared with experimental results and found good agreement with maximum deviation of 12 %. The effect of inclination angle of cavity receiver on total losses and convection losses shows that as the inclination angle increases from 0o to 90o, both losses decreased due to decreased in convective zone into the cavity receiver. The effect of operating temperature of cavity shows that as the temperature of cavity receiver increases, the total and convective losses goes on increasing. The effect of external wind at 2 m/s and 4 m/s in two directions (side-on wind and head-on wind) is also studied experimentally for total and convective heat losses. The result shows that the heat losses are higher for head-on wind condition compared to side-on wind and no wind condition at all inclination angle of cavity receiver. The present results are also compared to the convective losses obtained from the correlations of Stine and Mcdonald and M. Prakash. The convective loss from these correlations shows nearest prediction to both experimental and numerical results.

Heat loss investigation from spherical cavity receiver of solar concentrator

International Nuclear Information System (INIS)

Shewale, V. C.; Dongarwar, P. R.; Gawande, R. P.

2016-01-01

The heat losses are mainly affects on the performance of cavity receiver of solar concentrator. In this paper, the experimental and numerical study is carried out for different heat losses from spherical cavity receiver of 0.385 m cavity diameter and 0.154 m opening diameter. The total and convection losses are studied experimentally to no wind and wind conditions for the temperature range of 150 °C to 300 °C at 0°, 30°, 45°, 60° and 90° inclination angle of cavity receiver. The experimental set up mainly consists of copper tube material cavity receiver wrapped with nichrome heating coil to heat the cavity and insulated with glasswool insulation. The numerical analysis was carried out with Fluent Computational fluid dynamics (CFD) software, to study connective heat losses for no wind condition only. The numerical results are compared with experimental results and found good agreement with maximum deviation of 12 %. The effect of inclination angle of cavity receiver on total losses and convection losses shows that as the inclination angle increases from 0o to 90o, both losses decreased due to decreased in convective zone into the cavity receiver. The effect of operating temperature of cavity shows that as the temperature of cavity receiver increases, the total and convective losses goes on increasing. The effect of external wind at 2 m/s and 4 m/s in two directions (side-on wind and head-on wind) is also studied experimentally for total and convective heat losses. The result shows that the heat losses are higher for head-on wind condition compared to side-on wind and no wind condition at all inclination angle of cavity receiver. The present results are also compared to the convective losses obtained from the correlations of Stine and Mcdonald and M. Prakash. The convective loss from these correlations shows nearest prediction to both experimental and numerical results

THE IMPACT OF NEW INFORMATION AND COMMUNICATION TECHNOLOGIES IN PUBLIC INSTITUTIONS ACCOUNTING

Directory of Open Access Journals (Sweden)

Valentin Ioan UŞURELU

2010-12-01

Full Text Available The studied field has suffered continuous transformation, both in interaction with other scientific fields and in constituent sub-classes, for discovering and understanding more deeply the contemporary economic realities under the impact of major trends of world development. This paper aims to analyze the location and the effects of information and communication technologies within the public accounting in order to evaluate the effects of this element on accounting research, teaching and professional practice. In a comprehensive approach of public institutions accounting, new information and communication technologies represent a tool that facilitates the accounting function and realizes the connection between the transmitter and the receiver, both within and outside the organization, not just at the micro and macro economic level but also at the micro and macro social one. The advantages of recent progress of information and communication technologies are obvious for the organizations management. It highlights the developments and challenges represented by these new technologies for researchers and professionals in the idea of performing a broad and flexible view of public accounting enabling them to provide useful services for all categories of users of accounting information.

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...

A state-space model for estimating detailed movements and home range from acoustic receiver data

DEFF Research Database (Denmark)

Pedersen, Martin Wæver; Weng, Kevin

2013-01-01

We present a state-space model for acoustic receiver data to estimate detailed movement and home range of individual fish while accounting for spatial bias. An integral part of the approach is the detection function, which models the probability of logging tag transmissions as a function of dista......We present a state-space model for acoustic receiver data to estimate detailed movement and home range of individual fish while accounting for spatial bias. An integral part of the approach is the detection function, which models the probability of logging tag transmissions as a function...... that the location error scales log-linearly with detection range and movement speed. This result can be used as guideline for designing network layout when species movement capacity and acoustic environment are known or can be estimated prior to network deployment. Finally, as an example, the state-space model...... is used to estimate home range and movement of a reef fish in the Pacific Ocean....

Accounting for share based payments according to TFRS-2

OpenAIRE

Yilmaz, Erdal

2015-01-01

TFRS-2 Share-Based Payment in accounting for all sharebased payment transactions including equity-settled share-based payment transactions, cash-settled sharebased payment transactions, and transactions in which the entity receives or acquires goods or services and the terms of the arrangement provide either the entity or the supplier of those goods or services with a choice of whether the entity settles the transaction in cash or by issuing equity instruments. In this study, scope of standar...

ACCOUNTING INFORMATION BETWEEN ECONOMIC DECISION AND FISCAL MANAGEMENT IN THE ENTERPRISE LEVEL

Directory of Open Access Journals (Sweden)

HOLT GHEORGHE

2016-08-01

Full Text Available Anchored in reflecting reality, as secular science and practice, accounting has demonstrated continuously opening towards progress and social involvement. The information provided by operators underlie the economic and political decision of a wide range of users. The variety of funding determines the specific behavior of the company. In an economic environment with largely financing through bank loans, companies and their creditors directs its decision in particular on collateral, receivables and payables at a time. In an environment with its own financing, the interests of users of accounting information is moving mainly on growth equity, results and cash holdings.

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.

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

Estimation and analysis of the short-term variations of multi-GNSS receiver differential code biases using global ionosphere maps

Science.gov (United States)

Li, Min; Yuan, Yunbin; Wang, Ningbo; Liu, Teng; Chen, Yongchang

2017-12-01

Care should be taken to minimize the adverse impact of differential code biases (DCBs) on global navigation satellite systems (GNSS)-derived ionospheric information determinations. For the sake of convenience, satellite and receiver DCB products provided by the International GNSS Service (IGS) are treated as constants over a period of 24 h (Li et al. (2014)). However, if DCB estimates show remarkable intra-day variability, the DCBs estimated as constants over 1-day period will partially account for ionospheric modeling error; in this case DCBs will be required to be estimated over shorter time period. Therefore, it is important to further gain insight into the short-term variation characteristics of receiver DCBs. In this contribution, the IGS combined global ionospheric maps and the German Aerospace Center (DLR)-provided satellite DCBs are used in the improved method to determine the multi-GNSS receiver DCBs with an hourly time resolution. The intra-day stability of the receiver DCBs is thereby analyzed in detail. Based on 1 month of data collected within the multi-GNSS experiment of the IGS, a good agreement within the receiver DCBs is found between the resulting receiver DCB estimates and multi-GNSS DCB products from the DLR at a level of 0.24 ns for GPS, 0.28 ns for GLONASS, 0.28 ns for BDS, and 0.30 ns for Galileo. Although most of the receiver DCBs are relatively stable over a 1-day period, large fluctuations (more than 9 ns between two consecutive hours) within the receiver DCBs can be found. We also demonstrate the impact of the significant short-term variations in receiver DCBs on the extraction of ionospheric total electron content (TEC), at a level of 12.96 TECu (TEC unit). Compared to daily receiver DCB estimates, the hourly DCB estimates obtained from this study can reflect the short-term variations of the DCB estimates more dedicatedly. The main conclusion is that preliminary analysis of characteristics of receiver DCB variations over short

Consistent modelling of wind turbine noise propagation from source to receiver.

Science.gov (United States)

Barlas, Emre; Zhu, Wei Jun; Shen, Wen Zhong; Dag, Kaya O; Moriarty, Patrick

2017-11-01

The unsteady nature of wind turbine noise is a major reason for annoyance. The variation of far-field sound pressure levels is not only caused by the continuous change in wind turbine noise source levels but also by the unsteady flow field and the ground characteristics between the turbine and receiver. To take these phenomena into account, a consistent numerical technique that models the sound propagation from the source to receiver is developed. Large eddy simulation with an actuator line technique is employed for the flow modelling and the corresponding flow fields are used to simulate sound generation and propagation. The local blade relative velocity, angle of attack, and turbulence characteristics are input to the sound generation model. Time-dependent blade locations and the velocity between the noise source and receiver are considered within a quasi-3D propagation model. Long-range noise propagation of a 5 MW wind turbine is investigated. Sound pressure level time series evaluated at the source time are studied for varying wind speeds, surface roughness, and ground impedances within a 2000 m radius from the turbine.

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.

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.

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...

Enhancing the Accounting Major with Online Learning

Directory of Open Access Journals (Sweden)

Hershey Friedman Ph.D

2013-07-01

Full Text Available Accounting majors who wish to be successful in life must learn to acquire knowledge using all kinds of platforms. The belief that the only way people can learn is by classroom instruction is not supported by research. The authors show how online learning is an important tool for achieving the various goals of accounting education that should include creativity, collaboration, communication, critical thinking and problem solving. The authors conclude that the optimal method to teach accounting is by combining face-to-face learning with on-line learning.

Satisfaction among accounting professors in Brazil

Directory of Open Access Journals (Sweden)

Tamires Sousa Araújo

Full Text Available ABSTRACT The aim of this study was to identify the prevalence of satisfaction among accounting professors in Brazil throughout their careers. The research is classified as descriptive and used a quantitative approach to data analysis. 641 valid responses were obtained from professors from all regions of Brazil. The results show that a feeling of satisfaction prevails among accounting course professors, as most of them “like the profession” and, in general, "are satisfied with it”. It was found that levels of satisfaction are higher among individuals with more experience, in that in their first years in the job (one to three years, professors have lower satisfaction rates; the highest levels of satisfaction are found in the final stage (over 35 years. The main factor that influences satisfaction is personal fulfillment (teaching work and relationship with students. It was also possible to identify that positive feelings about teaching predominate (67.3% compared to negative ones (32.7%. These results show the need for greater attention to be paid in the early years of the career in order to avoid a "reality clash". They also show the need for other studies to investigate how the phases in the life cycle of accounting professors are characterized.

Effects of Actor-Network Theory in Accounting Research

DEFF Research Database (Denmark)

Justesen, Lise Nederland; Mouritsen, Jan

2011-01-01

Purpose – This paper aims to discuss how Bruno Latour's version of actor-network theory has influenced accounting research. It also seeks to show that Latour's writings contain unexplored potential that may inspire future accounting research. Design/methodology/approach – The paper takes the form...

IMPACT OF THE PRINCIPLES OF FINANCIAL ACCOUNTING ON THE MANAGEMENT ACCOUNTING

OpenAIRE

Daniela CREŢU

2014-01-01

The paper studied the impact of the financial accounting principles on the management accounting. There are similarities and differences between the financial accounting and management accounting. The differences are numerous, but in the present paper we are more interested in similarities that are very deep. Not accidentally, in other accounting systems, two types of accounting information form one functional, integrated circuit (accounting monism in U.S.A. or accounting systems of compromis...

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...

Corporate Governance and Strategic Management Accounting Disclosure

Directory of Open Access Journals (Sweden)

Setianingtyas Honggowati

2017-06-01

Full Text Available The aim of this study is to examine the corporate governance influence on strategic management accounting disclosure. The strategic management accounting disclosure in this study was measured by the disclosure level regarding strategic management accounting published in the company's annual report according to the index (made by the author. The corporate governance is proxied by board size, independent board, and managerial ownership. The data of this study are 497 manufacturing companies in Indonesia in the period of 2011-2015 and the method employed in this study is regression analysis method. The findings show that board size has significant positive influence on the disclosure level of strategic management accounting of manufacturing companies in Indonesia, and the proportion of independent board does not influence SMA disclosure, while managerial ownership has negative influence the disclosure level of strategic management accounting.

THE IMPORTANCE OF CONCEPTUAL MAPS IN ACCOUNTING CURRICULUM

Directory of Open Access Journals (Sweden)

2015-07-01

Full Text Available This paper provides a model for using conceptual maps in accounting courses. While this notion is commonly used in natural science education, it is less known inaccounting education. Conceptual maps are tools that raise significant learning in the classroom. As teachers, we are challenged to change our curriculum and teaching methods. We are going to present a literature review of this concept, identifying its basic principles and strategies of development. Reading them in accounting education academic perspective will allow us to evaluate to what extent is a method that is suitable for teaching and learning in this field. Following Trébucq and Noel (2006, the set of selected information will be the basis of a study applied on some students in Romanian space in order to observe the extent to which the use of conceptual maps to help structuring and strengthening specialized concepts. This work seen as a qualitative research shows that by using conceptual maps we both improve what students learn and develop higher-order skill competencies demanded by the accounting profession. This paper brings the following contributions to knowledge. First it adds to a limited number of education papers that puts conceptual maps in an accounting context. Second, it is the first paper in Romanian context that show how concept maps can be used for both the students and the teachers in accounting education field by promoting self-learning and life-long learning skills. The main conclusion of the study conducted consists in the fact that this concept should be integrated into the Romanian accounting curriculum. Hence we outlined a three-dimensional approach on using conceptual maps advantage for students: first is the fact that reflects their own knowledge at the beginning of an accounting course, second show the progress made during the course and finally helps students to synthesize information gained.

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.

Intermediate Frequency Digital Receiver Based on Multi-FPGA System

Directory of Open Access Journals (Sweden)

Chengchang Zhang

2016-01-01

Full Text Available Aiming at high-cost, large-size, and inflexibility problems of traditional analog intermediate frequency receiver in the aerospace telemetry, tracking, and command (TTC system, we have proposed a new intermediate frequency (IF digital receiver based on Multi-FPGA system in this paper. Digital beam forming (DBF is realized by coordinated rotation digital computer (CORDIC algorithm. An experimental prototype has been developed on a compact Multi-FPGA system with three FPGAs to receive 16 channels of IF digital signals. Our experimental results show that our proposed scheme is able to provide a great convenience for the design of IF digital receiver, which offers a valuable reference for real-time, low power, high density, and small size receiver design.

25 CFR 115.504 - If you have a life estate interest in income-producing trust assets, how will you receive the...

Science.gov (United States)

2010-04-01

... trust assets, how will you receive the income? 115.504 Section 115.504 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR FINANCIAL ACTIVITIES TRUST FUNDS FOR TRIBES AND INDIVIDUAL INDIANS IIM Accounts: Estate Accounts § 115.504 If you have a life estate interest in income-producing trust assets, how will...

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)

Ethical Dilemmas in Protecting Susceptible Subpopulations From Environmental Health Risks: Liberty, Utility, Fairness, and Accountability for Reasonableness

Science.gov (United States)

Resnik, David B.; MacDougall, D. Robert; Smith, Elise M.

2018-01-01

Various U.S. laws, such as the Clean Air Act and the Food Quality Protection Act, require additional protections for susceptible subpopulations who face greater environmental health risks. The main ethical rationale for providing these protections is to ensure that environmental health risks are distributed fairly. In this article, we (1) consider how several influential theories of justice deal with issues related to the distribution of environmental health risks; (2) show that these theories often fail to provide specific guidance concerning policy choices; and (3) argue that an approach to public decision making known as accountability for reasonableness can complement theories of justice in establishing acceptable environmental health risks for the general population and susceptible subpopulations. Since accountability for reasonableness focuses on the fairness of the decision-making process, not the outcome, it does not guarantee that susceptible subpopulations will receive a maximum level of protection, regardless of costs or other morally relevant considerations. PMID:29466133

An Exploration of Students' Conceptions of Accounting Work

Science.gov (United States)

Sin, Samantha; Reid, Anna; Jones, Alan

2012-01-01

This study, undertaken at an Australian university, investigates undergraduate accounting students' conceptions of accounting work and discusses the relevance of such conceptions for the work readiness of graduates. Findings based on a phenomenographic investigation show variations in students' awareness of the functional and human aspects of…

Fiscal and accounting policies on the income taxes. Conciliation between accounting and taxation at the company’s level

Directory of Open Access Journals (Sweden)

Carmen Elena ANTON

2015-12-01

Full Text Available In order to develop commercial relations, the harmonization of the tax system with the accountancy of the company is oriented towards the elaboration of accounting policies pursuing the interest of the management to enforce the development strategies and sending the necessary information to the shareholders in order to underlie the economic decisions. The purpose of this paper is to highlight the relation accounting – taxation and the tendency in the approach of this relation showed by the managers of the companies from the point of view of income tax. The research methods took into consideration qualitative methods. The reading and systematization of the specialty literature enabled an overview of the accounting – taxation and shaped an action direction for the harmonization process intensification at the company’s level.

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 ...

ERP System Evaluation on SOFI XP Based Accounting Module in Software House Industry

Directory of Open Access Journals (Sweden)

Shinta Mardallena

2015-09-01

Full Text Available Accounting module is an important module for a company business process. The roles are in the form of parameter calculation of profits, losses and financial performance based on transaction, which basically is a real-time reporting system. The amount of company needs on accounting indicates that the accounting is one of the resources which support the establishment of a company. Thus, the company constantly improves the accounting performance, especially in handling of receivables, debts, and cash transactions. Evaluations which were performed at SOFI XP-based ERP system aims to provide a solution to a problem that was discovered during the analysis of the system needs. This evaluation was done in two stages: by collecting data and analyzing the system that running in the company. By doing this evaluation, the documentation of system performance and the solution for problems that were found in the company can be generated.

Advanced accountability techniques for breeder fuel fabrication facilities

International Nuclear Information System (INIS)

Bennion, S.I.; Carlson, R.L.; DeMerschman, A.W.; Sheely, W.F.

1978-01-01

The United States Department of Energy (DOE) has assigned the Hanford Engineering Development Laboratory (HEDL), operated by the Westinghouse Hanford Company, the project lead in developing a uniform nuclear materials reporting system for all contractors on the Hanford Reservation. The Hanford Nuclear Inventory System (HANISY) is based upon HEDL's real-time accountability system, originally developed in 1968. The HANISY system will receive accountability data either from entry by process operators at remote terminals or from nondestructive assay instruments connected to the computer network. Nuclear materials will be traced from entry, through processing to final shipment through the use of minicomputer technology. Reports to DOE will be formed directly from the realtime files. In addition, HEDL has established a measurement program that will complement the HANISY system, providing direct interface to the computer files with a minimum of operator intervention. This technology is being developed to support the High Performance Fuels Laboratory (HPFL) which is being designed to assess fuel fabrication techniques for proliferation-resistant fuels

High School Exit Exams and Dropout in an Era of Increased Accountability

Science.gov (United States)

Hemelt, Steven W.; Marcotte, Dave E.

2013-01-01

A key form of student-level accountability is the requirement for students to pass high school exit exams (HSEEs) in order to receive a diploma. In this paper, we examine the impact of HSEEs on dropout during a period when these exams became more common and rigorous. Further, we study whether offering alternate pathways to graduation for students…

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

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.

Towards full band colorless reception with coherent balanced receivers.

Science.gov (United States)

Zhang, Bo; Malouin, Christian; Schmidt, Theodore J

2012-04-23

In addition to linear compensation of fiber channel impairments, coherent receivers also provide colorless selection of any desired data channel within multitude of incident wavelengths, without the need of a channel selecting filter. In this paper, we investigate the design requirements for colorless reception using a coherent balanced receiver, considering both the optical front end (OFE) and the transimpedance amplifier (TIA). We develop analytical models to predict the system performance as a function of receiver design parameters and show good agreement against numerical simulations. At low input signal power, an optimum local oscillator (LO) power is shown to exist where the thermal noise is balanced with the residual LO-RIN beat noise. At high input signal power, we show the dominant noise effect is the residual self-beat noise from the out of band (OOB) channels, which scales not only with the number of OOB channels and the common mode rejection ratio (CMRR) of the OFE, but also depends on the link residual chromatic dispersion (CD) and the orientation of the polarization tributaries relative to the receiver. This residual self-beat noise from OOB channels sets the lower bound for the LO power. We also investigate the limitations imposed by overload in the TIA, showing analytically that the DC current scales only with the number of OOB channels, while the differential AC current scales only with the link residual CD, which induces high peak-to-average power ratio (PAPR). Both DC and AC currents at the input to the TIA set the upper bounds for the LO power. Considering both the OFE noise limit and the TIA overload limit, we show that the receiver operating range is notably narrowed for dispersion unmanaged links, as compared to dispersion managed links. © 2012 Optical Society of America

Organizational responses to accountability requirements: Do we get what we expect?

Science.gov (United States)

Gray, Carolyn Steele; Berta, Whitney; Deber, Raisa; Lum, Janet

In health care, accountability is being championed as a promising approach to meeting the dual imperatives of improving care quality while managing constrained budgets. Few studies focus on public sector organizations' responsiveness to government imperatives for accountability. We applied and adapted a theory of organizational responsiveness to community care agencies operating in Ontario, Canada, asking the question: What is the array of realized organizational responses to government-imposed accountability requirements among community agencies that receive public funds to provide home and community care? A sequential complementary mixed methods approach was used. It gathered data through a survey of 114 home and community care organizations in Ontario and interviews with 20 key informants representing 13 home and community care agencies and four government agencies. It generated findings using a parallel mixed analysis technique. In addition to responses predicted by the theory, we found that organizations engage in active, as well as passive, forms of compliance; we refer to this response as internal modification in which internal policies, practices, and/or procedures are changed to meet accountability requirements. We also found that environmental factors, such as the presence of an association representing organizational interests, can influence bargaining tactics. Our study helps us to better understand the range of likely responses to accountability requirements and is a first step toward encouraging the development of accountability frameworks that favor positive outcomes for organizations and those holding them to account. Tailoring agreements to organizational environments, aligning perceived compliance with behaviors that encourage improved performance, and allowing for flexibility in accountability arrangements are suggested strategies to support beneficial outcomes.

Computerized accounting for the dental office. Using horizontal applications general ledger software.

Science.gov (United States)

Garsson, B

1988-01-01

Remember that computer software is designed for accrual accounting, whereas your business operates and reports income on a cash basis. The rules of tax law stipulate that professional practices may use the cash method of accounting, but if accrual accounting is ever used to report taxable income the government may not permit a switch back to cash accounting. Therefore, always consider the computer as a bookkeeper, not a substitute for a qualified accountant. (Your accountant will have readily accessible payroll and general ledger data available for analysis and tax reports, thanks to the magic of computer processing.) Accounts Payable reports are interfaced with the general ledger and are of interest for transaction detail, open invoice and cash flow analysis, and for a record of payments by vendor. Payroll reports, including check register and withholding detail are provided and interfaced with the general ledger. The use of accounting software expands the use of in-office computers to areas beyond professional billing and insurance form generation. It simplifies payroll recordkeeping; maintains payables details; integrates payables, receivables, and payroll with general ledger files; provides instantaneous information on all aspects of the business office; and creates a continuous "audit-trail" following the entering of data. The availability of packaged accounting software allows the professional business office an array of choices. The person(s) responsible for bookkeeping and accounting should choose carefully, ensuring that any system is easy to use, has been thoroughly tested, and provides at least as much control over office records as has been outlined in this article.

Distance Learning in an Accounting Principles Course--Student Satisfaction and Perceptions of Efficacy

Science.gov (United States)

Vamosi, Alexander R.; Pierce, Barbara G.; Slotkin, Michael H.

2004-01-01

In this study, the authors employed a novel, dual approach toward the delivery of course material to assess students' satisfaction with distance learning and their perceptions of its efficacy. Students in two sections of an Introduction to Financial Accounting course received instruction that alternated between traditional, live lectures and live…

Consistent modelling of wind turbine noise propagation from source to receiver

DEFF Research Database (Denmark)

Barlas, Emre; Zhu, Wei Jun; Shen, Wen Zhong

2017-01-01

The unsteady nature of wind turbine noise is a major reason for annoyance. The variation of far-field sound pressure levels is not only caused by the continuous change in wind turbine noise source levels but also by the unsteady flow field and the ground characteristics between the turbine...... propagation of a 5 MW wind turbine is investigated. Sound pressure level time series evaluated at the source time are studied for varying wind speeds, surface roughness, and ground impedances within a 2000 m radius from the turbine....... and receiver. To take these phenomena into account, a consistent numerical technique that models the sound propagation from the source to receiver is developed. Large eddy simulation with an actuator line technique is employed for the flow modelling and the corresponding flow fields are used to simulate sound...

The Cyclical Relationship Approach in Teaching Basic Accounting Principles.

Science.gov (United States)

Golen, Steven

1981-01-01

Shows how teachers can provide a more meaningful presentation of various accounting principles by illustrating them through a cyclical relationship approach. Thus, the students see the entire accounting relationship as a result of doing business. (CT)

Diversity receiver

NARCIS (Netherlands)

2005-01-01

The invention is directed to the reception of high rate radio signals (for example DVB-T signals) while the receiver is moving at a high speed (for example in or with a car). Two or more antennas (12, 16) are closely spaced and arranged behind each other in the direction of motion (v) for receiving

Sideband characterization and atmospheric observations with various 340 GHz heterodyne receivers

Energy Technology Data Exchange (ETDEWEB)

Renker, Matthias, E-mail: renker@iap.unibe.ch; Murk, Axel [Institute of Applied Physics, University of Bern, Bern (Switzerland); Rea, Simon P. [STFC Rutherford Appleton Laboratory, Didcot, Oxfordshire (United Kingdom); Emrich, A.; Frisk, U. [OMNISYS Instruments, Västra Frölunda (Sweden)

2014-08-15

This paper describes sideband response measurements and atmospheric observations with a double sideband and two Single Sideband (SSB) receiver prototypes developed for the multi-beam limb sounder instrument stratosphere-troposphere exchange and climate monitor radiometer. We first show an advanced Fourier-Transform Spectroscopy (FTS) method for sideband response and spurious signal characterization. We then present sideband response measurements of the different prototype receivers and we compare the results of the SSB receivers with sideband measurements by injecting a continuous wave signal into the upper and lower sidebands. The receivers were integrated into a total-power radiometer and atmospheric observations were carried out. The observed spectra were compared to forward model spectra to conclude on the sideband characteristics of the different receivers. The two sideband characterization methods show a high degree of agreement for both SSB receivers with various local oscillator settings. The measured sideband response was used to correct the forward model simulations. This improves the agreement with the atmospheric observations and explains spectral features caused by an unbalanced sideband response. The FTS method also allows to quantify the influence of spurious harmonic responses of the receiver.

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...

An Analog Correlator for Ultra-Wideband Receivers

Directory of Open Access Journals (Sweden)

Tu Chunjiang

2005-01-01

Full Text Available We present a new analog circuit exhibiting high bandwidth and low distortion, specially designed for signal correlation in an ultra-wideband receiver front end. The ultra-wideband short impulse signals are correlated with a local pulse template by the correlator. A comparator then samples the output for signal detection. A typical Gilbert mixer core is adopted for multiplication of broadband signals up to . As a result of synchronization of the received signal and the local template, the output voltage level after integration and sampling can reach up to , which is sufficient for detection by the comparator. The circuit dissipates about from double voltage supplies of and using SiGe BiCMOS technology. Simulation results are presented to show the feasibility of this circuit design for use in ultra-wideband receivers.

Application of environmental accounting to pollution prevention assessments

International Nuclear Information System (INIS)

Del Mar, R.A.

1997-08-01

Environmental accounting represents a major paradigm shift in the way most companies account for costs and benefits. However, it is a change that must be made if pollution prevention is to become institutionalized into the corporate and government mainstream. Pollution prevention investments must be justified on an economic basis; without environmental accounting tools, pollution prevention investments cannot show their true profitability. This is because traditional accounting methods only track billable costs, thus ignoring some of the major benefits of pollution prevention investments, which are indirect savings resulting from a lessening of a company's regulatory compliance burden and present and future liabilities. This paper discusses how to apply environmental accounting principles to pollution prevention assessments to improve the outcome of profitability analyses

18 CFR 367.9050 - Account 905, Miscellaneous customer accounts expenses.

Science.gov (United States)

2010-04-01

... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 905, Miscellaneous customer accounts expenses. 367.9050 Section 367.9050 Conservation of Power and Water Resources..., Miscellaneous customer accounts expenses. (a) This account must include the cost of labor, materials used and...

New approach to safeguards accounting

International Nuclear Information System (INIS)

Pike, D.H.; Morrison, G.W.

1977-03-01

In recent years there has been widespread concern over the problem of nuclear safeguards. Due to the proliferation of nuclear reactors throughout the world, the concern about the loss or diversion of nuclear materials at various points in the fuel cycle has greatly increased. To minimize the possibility of material loss, the nuclear industry relies on physical protection systems and materials accountability procedures at licensed facilities. Present techniques of material accountability rely on double-entry accounting systems. For various reasons, only noisy observations of on-hand inventory are available. Hence one is forced to use statistical techniques in an attempt to detect the existence of missing material. Current practice is to use control charts as the basis for detecting significant material losses. Control charts may aid in detecting large material losses but are insensitive to small quantities of material loss, even if these small losses occur repeatedly over a long period of time. The purpose of this research is to show the feasibility of using linear state estimation theory in nuclear material accountability. The Kalman Filter is used as the state estimation technique. The state vector which consists of on-hand inventory and material losses is estimated recursively

Reputation,Accounting Information and Debt Contracts in Chinese Family Firms

Institute of Scientific and Technical Information of China (English)

Hao Li

2010-01-01

This paper provides evidence to show that in the presence of imperfect formal institutions there is both a substitutional and a complementary relationship between accounting information and reputation, an informal institution. Empirical results using a sample of family firms listed in the Chinese A-share stock market from 2004 to 2007 show that in China, where the legal environment is far from perfect, the complementary relationship between reputation and accounting information is more pronounced than is the substitutional relationship. Thus, the aggregate effect is that a better reputation improves the usefulness of accounting information in debt contracts. Besides the aggregate effect, this paper also provides evidence of the substitutional and complementary relationships between reputation and accounting separately.

On the Theoretical Integration of Accounting Discipline and the Boundary of Accounting

Institute of Scientific and Technical Information of China (English)

CAO Wei

2016-01-01

The discipline of accounting has formed many branches,and from it split some independent majors as well,such as financial management,auditing and so on.However,due to lacking of comprehensive thinking and theoretical summary,some of the basic relationships between accounting branches still cannot be explained clearly in theory,thus making people have difficulty in understanding clearly the hierarchical structure of the accounting discipline and the nature and boundary of accounting.The idea of theoretical integration presented by this study is:to reconstruct (or return to) the basic theoretical structure of accounting,and on this basis to establish the basic accounting;to shape some accounting branches through the cross links between the basic accounting and other related disciplines;to form a narrow-sense accounting with the external and internal two information systems of the accounting entity,which should be developed on the basis of the basic accounting;and to integrate such disciplines as the narrow-sense accounting,financial management and auditing into a generalized accounting through the value management of the accounting entity,which is necessary.Some interdisciplinary subjects shaped by the accounting information system with some related crossing disciplines (such as national economic accounting,forensic accounting,etc.) belong to a more generalized accounting.

Cost Accounting and Accountability for Early Education Programs for Handicapped Children.

Science.gov (United States)

Gingold, William

The paper offers some basic information for making decisions about allocating and accounting for resources provided to young handicapped children. Sections address the following topics: reasons for costing, audiences for cost accounting and accountability information, and a process for cost accounting and accountability (defining cost categories,…

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…

Novel half-coherent receivers for amplify-and-forward relaying

KAUST Repository

Khan, Fahd Ahmed

2012-06-01

Consider a system in which the signal is transmitted from the source to the destination via an amplify-and-forward relay. For such a system, we derive in this paper, novel receivers that have complete knowledge of either the source-relay link or the relay-destination link. These receivers are termed as, \\'half-coherent receivers\\' as they have channel-state-information (CSI) of only one of two links. These receivers can be very useful in a system in which only the relay can afford high complexity by having a channel estimation module and the destination is unable to support channel estimation or a system in which only the destination can afford higher complexity and includes the channel estimation module. The analytical bit-error-rate (BER) performances of the proposed receivers are derived for Rician fading. Numerical results show considerable performance gains of the new receivers, especially at low signal-to-noise ratio. © 2012 IEEE.

Re-thinking accountability: trust versus confidence in medical practice.

Science.gov (United States)

Checkland, K; Marshall, M; Harrison, S

2004-04-01

In seeking to prevent a reoccurrence of scandals such as that involving cardiac surgery in Bristol, the UK government has adopted a model of regulation that uses rules and surveillance as a way of both improving the quality of care delivered and increasing confidence in healthcare institutions. However, this approach may actually act to reduce confidence and trust while also reducing the moral motivation of practitioners. Accountability in health care is discussed, and it is suggested that openness about the difficult dilemmas that arise when practitioners have a duty to be accountable to more than one audience may be an alternative means of restoring trust. A greater emphasis on the sharing of information between individual health professionals and their patients would increase trust and would allow patients to hold their doctors to account for the quality of care they receive. Concentrating more on developing trust by the sharing of information and less on the futile search for complete confidence in systems and rules may improve the quality of care delivered while also nurturing the moral motivation of professionals upon which the delivery of high quality health care depends.

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.

Report and accounts 1992-1993

International Nuclear Information System (INIS)

1993-01-01

Nuclear Electric's report and accounts for 1992-3 show that the electricity it supplied went up by 14%, sales were up by 22%, operating profit was up by 37%, productivity was up by 23% and operating cost was down by 11% compared with the previous year. Following the Chairman's statement, the Chief Executive's report summarises the year under the headings: electricity sales, operations, suppliers, construction, decommissioning, safety, environment, staff training and development, public relations, international relations and the future. Nuclear Electric's performance is summarised in key areas of its activities since its formation. The report concludes with the Director's report and the accounts. (UK)

Towards a paradigmatic foundation for accounting practice

DEFF Research Database (Denmark)

Nørreklit, Hanne; Nørreklit, Lennart; Mitchell, Falconer

2010-01-01

Purpose - The purpose of this paper is to propose a framework (pragmatic constructivism) for a new paradigm for accounting practice. The paradigmatic base of practice is an important element in explaining, understanding, justifying and defending practice. Design/methodology/approach - The paper...... is designed to argue the case for the use of pragmatic constructivism as a basis for the development of a paradigmatic foundation of accounting practice. To achieve this, pragmatic constructivism is explained and its application to accounting is illustrated and contrasted with the traditional paradigm...... of realism. Findings - The analysis shows how the use of a less reductionist paradigm than realism can assist accountants both in the creation of a rationale and a defence for practice. Research limitations/implications - The analysis is exploratory in the sense that a new paradigmatic framework is outlined...

The economic-accounting impact of the members withdrawal in cooperative society: the impact of IAS 32

Directory of Open Access Journals (Sweden)

Juana Isabel Genovart Balaguer

2017-12-01

Full Text Available The share capital of cooperatives has different characteristics to the share capital of other commercial entities. This is due to the principle of voluntary and open membership. These peculiarities make the cooperative capital have a special accounting treatment. According to international accounting standards, cooperative capital can be considered as a financial liability or a capital resource, depending on the legal or statutory regulation of the partner’s right of withdrawal. This approach has also been applied to the accounting law of the European Union and Spain, affecting many European cooperatives, affecting their financial image. In this paper, we analyze the accounting peculiarities that take place when a partner leaves the cooperative, according to the international accounting regulations, national accounting regulations and the last positions of the regulatory organismsReceived: 12 June 2017Accepted: 14 October 2017Published online: 22 December 2017

A matrix of social accounting for Asturias

Directory of Open Access Journals (Sweden)

Margarita Argüelles

2003-01-01

Full Text Available A Social Accounting Matrix is an integrated system of accounts that presents in a double-entry table all the transactions made in an economy among productive sectors, production factors, institutional sectors and the rest of the world. In comparison with an Input-Output Table, it offers a greater deal of information and shows completely the circular process of income, captivating more precisely the effects of exogenous changes. One of the main profits of a Social Accounting Matrix is to serve as a database for the development and application of a computable general equilibrium model. This is, in fact, the aim pursued with the elaboration of the Social Accounting Matrix for the Asturian economy presented here. This Matrix has been constructed with data from the 1995 Regional Accounts of Asturias, and its structure has been adapted to its future use as a database for a computable general equilibrium model of this regional economy.

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…

Bell's theorem, accountability and nonlocality

International Nuclear Information System (INIS)

Vona, Nicola; Liang, Yeong-Cherng

2014-01-01

Bell's theorem is a fundamental theorem in physics concerning the incompatibility between some correlations predicted by quantum theory and a large class of physical theories. In this paper, we introduce the hypothesis of accountability, which demands that it is possible to explain the correlations of the data collected in many runs of a Bell experiment in terms of what happens in each single run. Under this assumption, and making use of a recent result by Colbeck and Renner (2011 Nature Commun. 2 411), we then show that any nontrivial account of these correlations in the form of an extension of quantum theory must violate parameter independence. Moreover, we analyze the violation of outcome independence of quantum mechanics and show that it is also a manifestation of nonlocality. This article is part of a special issue of Journal of Physics A: Mathematical and Theoretical devoted to ‘50 years of Bell's theorem’. (paper)

Accrual based accounting implementation: An approach for modelling major decisions

OpenAIRE

Ratno Agriyanto; Abdul Rohman; Dwi Ratmono; Imam Ghozali

2016-01-01

Over the last three decades the main issues of implementation of accrual based accounting government institutions in Indonesia. Implementation of accrual based accounting in government institutions amid debate about the usefulness of accounting information for decision-making. Empirical study shows that the accrual based of accounting information on a government institution is not used for decision making. The research objective was to determine the impact of the implementation of the accrual...

The value added of accountancy programs: a study in the Southeast of Brazil

Directory of Open Access Journals (Sweden)

Silvana Cristina dos Santos

2015-03-01

Full Text Available In recent years, the accounting profession has gone through different changes. The role of accountants in society has evolved, making their function more sophisticated and turning their academic background fundamental to execute tasks in companies. In that context, this paper aims to identify the factors that explain the Value Added of higher education institutions to Accountancy students. Therefore, the results of the specific knowledge test, part of the National Student Performance Examination (Enade 2009, were used, based on a sample of 251 Accountancy programs from the Southeast. In the empirical analysis of the data, descriptive statistics and the linear regression model were used. Based on the valued added method, the Production Function theory was applied, controlling for the students’ individual and socioeconomic characteristics. The results suggest that the main determinants of the Value Added are as follows: the existence of a teaching plan, the number of students receiving grants and the size of the student group.

IS IT IMPORTANT THE ACCOUNTING MODEL USED BY THE ECONOMIC ENTITY IN MAKING DECISIONS BY THE USERS OF THE INFORMATION? POINTS OF VIEW.

Directory of Open Access Journals (Sweden)

Luminita Rus

2014-07-01

Full Text Available Nowadays it is vital to stay informed. But why is the information so important? The following will present the role and the importance of accounting information in decision-making regarding economic entity. Is accounting information a want or a need? Can accounting information be interpreted correctly indifferent of the accounting model used? Decisions made by the consumers of accounting information would be the same in terms of using the "cash" or "accrual" method? Based on these questions, this paper presents data as a whole for everyone and from where each consumer of information can extract only the part that they are interested in and which is useful for them. This paper follows the interests of users of accounting information regarding the interest, the need for information and the decisions they may take as a result of the information received, and also of the accounting model used by the entity from which the information is expected. This paper does not include all users of the accounting information that have interest in the economic entity, nor does it take into account all the information that are affected by the use of a model of accounting or the other one of the economic entity, but we can conclude that there are situations in which users ' decisions are influenced by the accounting model used, and others where there is no influence. We can't rule on any model to be the best; it is good that provides useful information showing the true reality of the economic entity.

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...

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...

Higher performance and lower cost optical DPSK receiver

Data.gov (United States)

National Aeronautics and Space Administration — To demonstrate (benchtop experiment) a DPSK receiver with a free-space interferometer, showing that fiber-optic coupling, associated adaptive optics, and optical...

THE MANAGEMENT ACCOUNTING TOOLS AND THE INTEGRATED REPORTING

Directory of Open Access Journals (Sweden)

Gabriel JINGA

2015-04-01

Full Text Available During the recent years the stakeholders are asking for other pieces of information to be published along with the financial one, such as risk reporting, intangibles, social and environmental accounting. The type of corporate reporting which incorporates the elements enumerated above is the integrated reporting. In this article, we argue that the information disclosed in the integrated reports is prepared by the management accounting, not only by the financial accounting. Thus, we search for the management accounting tools which are used by the companies which prepare integrated reports. In order to do this, we analytically reviewed all the reports available on the website of a selected company. Our results show that the company is using most of the management accounting tools mentioned in the literature review part.

A Study on the Optimal Receiver Impedance for SNR Maximization in Broadband PLC

Directory of Open Access Journals (Sweden)

Massimo Antoniali

2013-01-01

Full Text Available We consider the design of the front-end receiver for broadband power line communications. We focus on the design of the input impedance that maximizes the signal-to-noise ratio (SNR at the receiver. We show that the amplitude, rather than the power, of the received signal is important for communication purposes. Furthermore, we show that the receiver impedance impacts the amplitude of the noise term. We focus on the background noise, and we propose a novel description of the noise experienced at the receiver port of a PLC network. We model the noise as the sum of four uncorrelated contributions, that is, the active, resistive, receiver, and coupled noise components. We study the optimal impedance design problem for real in-home grids that we assessed with experimental measurements. We describe the results of the measurement campaign, and we report the statistics of the optimal impedance. Hence, we study the best attainable performance when the optimal receiver impedance is deployed. We focus on the SNR and the maximum achievable rate, and we show that power matching is suboptimal with respect to the proposed impedance design approach.

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

Directory of Open Access Journals (Sweden)

Carlos Augusto Pacheco Pereira

2016-03-01

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

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

Actors with Multi-Headed Message Receive Patterns

DEFF Research Database (Denmark)

Sulzmann, Martin; Lam, Edmund Soon Lee; Van Weert, Peter

2008-01-01

style actors with receive clauses containing multi-headed message patterns. Patterns may be non-linear and constrained by guards. We provide a number of examples to show the usefulness of the extension. We also explore the design space for multi-headed message matching semantics, for example first-match......The actor model provides high-level concurrency abstractions to coordinate simultaneous computations by message passing. Languages implementing the actor model such as Erlang commonly only support single-headed pattern matching over received messages. We propose and design an extension of Erlang...... and rule priority-match semantics. The various semantics are inspired by the multi-set constraint matching semantics found in Constraint Handling Rules. This provides us with a formal model to study actors with multi-headed message receive patterns. The system can be implemented efficiently and we have...

Long-Term Heating to Improve Receiver Performance

Energy Technology Data Exchange (ETDEWEB)

Glatzmaier, Greg C.; Cable, Robert; Newmarker, Marc

2017-06-27

The buildup of hydrogen in the heat transfer fluid (HTF) that circulates through components of parabolic trough power plants decreases receiver thermal efficiency, and ultimately, it decreases plant performance and electricity output. The generation and occurrence of hydrogen in the HTF provides the driving force for hydrogen to permeate from the HTF through the absorber tube wall and into the receiver annulus. Getters adsorb hydrogen from the annulus volume until they saturate and are no longer able to maintain low hydrogen pressure. The increase in hydrogen pressure within the annulus significantly degrades thermal performance of the receiver and decreases overall power-plant efficiency. NREL and Acciona Energy North America (Acciona) are developing a method to control the levels of dissolved hydrogen in the circulating HTF. The basic approach is to remove hydrogen from the expansion tanks of the HTF subsystem at a rate that maintains hydrogen in the circulating HTF to a target level. Full-plant steady-state models developed by the National Renewable Energy Laboratory (NREL) predict that if hydrogen is removed from the HTF within the expansion tanks, the HTF that circulates through the collector field remains essentially free of hydrogen until the HTF returns to the power block in the hot headers. One of the key findings of our modeling is the prediction that hydrogen will reverse-permeate out of the receiver annulus if dissolved hydrogen in the HTF is kept sufficiently low. To test this prediction, we performed extended heating of an in-service receiver that initially had high levels of hydrogen in its annulus. The heating was performed using NREL's receiver test stand. Results of our testing showed that receiver heat loss steadily decreased with daily heating, resulting in a corresponding improvement in receiver thermal efficiency.

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.

Solar energy receiver

Science.gov (United States)

Schwartz, Jacob

1978-01-01

An improved long-life design for solar energy receivers provides for greatly reduced thermally induced stress and permits the utilization of less expensive heat exchanger materials while maintaining receiver efficiencies in excess of 85% without undue expenditure of energy to circulate the working fluid. In one embodiment, the flow index for the receiver is first set as close as practical to a value such that the Graetz number yields the optimal heat transfer coefficient per unit of pumping energy, in this case, 6. The convective index for the receiver is then set as closely as practical to two times the flow index so as to obtain optimal efficiency per unit mass of material.

Design of coherent receiver optical front end for unamplified applications.

Science.gov (United States)

Zhang, Bo; Malouin, Christian; Schmidt, Theodore J

2012-01-30

Advanced modulation schemes together with coherent detection and digital signal processing has enabled the next generation high-bandwidth optical communication systems. One of the key advantages of coherent detection is its superior receiver sensitivity compared to direct detection receivers due to the gain provided by the local oscillator (LO). In unamplified applications, such as metro and edge networks, the ultimate receiver sensitivity is dictated by the amount of shot noise, thermal noise, and the residual beating of the local oscillator with relative intensity noise (LO-RIN). We show that the best sensitivity is achieved when the thermal noise is balanced with the residual LO-RIN beat noise, which results in an optimum LO power. The impact of thermal noise from the transimpedance amplifier (TIA), the RIN from the LO, and the common mode rejection ratio (CMRR) from a balanced photodiode are individually analyzed via analytical models and compared to numerical simulations. The analytical model results match well with those of the numerical simulations, providing a simplified method to quantify the impact of receiver design tradeoffs. For a practical 100 Gb/s integrated coherent receiver with 7% FEC overhead, we show that an optimum receiver sensitivity of -33 dBm can be achieved at GFEC cliff of 8.55E-5 if the LO power is optimized at 11 dBm. We also discuss a potential method to monitor the imperfections of a balanced and integrated coherent receiver.

Sustainability, accountability and corporate governance: Exploring multinationals' reporting practices

NARCIS (Netherlands)

Kolk, A.

2008-01-01

Recent years have seen a rapid increase in accountability pressures on particularly large global companies. The increased call for transparency comes from two different angles, which show some (potential) convergence in terms of topics and audiences: accountability requirements in the context of

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. 

Management accounting versus medical profession discourse

DEFF Research Database (Denmark)

Malmmose, Margit

2015-01-01

This study uses discourse, ideology and hegemony as a theoretical foundation to investigate the development of the polarised discourses of management accounting and the medical profession during the introduction of a NPM reform in the public health care debate, using Denmark as a case study. 194...... newspaper articles and 73 medical profession articles from 2002 to 2008 are analysed, using critical discourse analysis. The analysis shows that the management accounting discourse becomes the dominating ideology which is embedded in the public rhetorical debate. There are three peculiar outcomes...... perspective of a patient oriented focus to a quantitative focus through strong rationalised arguments. This puts the medical profession in a dilemma concerning their ideological Hippocratic Oath versus the NPM efficiency focus. However, they choose to gradually adopt management accounting terms in their own...

FINANCIAL OUTCOME BETWEEN ACCOUNTING AND FISCALITY

Directory of Open Access Journals (Sweden)

Florentina Moisescu

2015-05-01

Full Text Available The tax result does not reflect the real financial performance of a company but rather shows a result of taxation which is to determine the size of tax for a company. Therefore, in Romanian accounting there are a lot of different ways which are used to obtain an `embellished` accounting result due to a large variety of accounting policies and methods which allows the company to choose the desired outcome. In our county, the main goal of an enterprise seems to be either the decrease of the financial result in order to avoid payment of a bigger tax to the state tax authority or the postponement of it, while companies from other countries want a financial result as big as possible so that they can attract investors.

Preparation of the accounting entity for verification of the final accounts

OpenAIRE

Kučerová, Monika

2009-01-01

Bachelor's thesis deals with preparation of the accounting entity for verification of the final accounts. The work includes the definition of the accounting entity, also includes information about preparation of final accounts and deals with report of auditor.

Receive-Noise Analysis of Capacitive Micromachined Ultrasonic Transducers.

Science.gov (United States)

Bozkurt, Ayhan; Yaralioglu, G Goksenin

2016-11-01

This paper presents an analysis of thermal (Johnson) noise received from the radiation medium by otherwise noiseless capacitive micromachined ultrasonic transducer (CMUT) membranes operating in their fundamental resonance mode. Determination of thermal noise received by multiple numbers of transducers or a transducer array requires the assessment of cross-coupling through the radiation medium, as well as the self-radiation impedance of the individual transducer. We show that the total thermal noise received by the cells of a CMUT has insignificant correlation, and is independent of the radiation impedance, but is only determined by the mass of each membrane and the electromechanical transformer ratio. The proof is based on the analytical derivations for a simple transducer with two cells, and extended to transducers with numerous cells using circuit simulators. We used a first-order model, which incorporates the fundamental resonance of the CMUT. Noise power is calculated by integrating over the entire spectrum; hence, the presented figures are an upper bound for the noise. The presented analyses are valid for a transimpedance amplifier in the receive path. We use the analysis results to calculate the minimum detectable pressure of a CMUT. We also provide an analysis based on the experimental data to show that output noise power is limited by and comparable to the theoretical upper limit.

Monte-Carlo RAY tracing simulation of a falling particle receiver in connection with a central receiver field

Energy Technology Data Exchange (ETDEWEB)

Alxneit, I [Paul Scherrer Inst. (PSI), Villigen (Switzerland)

1999-08-01

The program RAY was developed to perform Monte-Carlo simulations of the flux distribution in solar reactors in connection with an arbitrary heliostat field. The code accounts for the shading of the incoming rays from the sun due to the reactor supporting tower as well as for full blocking and shading of the heliostats among themselves. A simplified falling particle reactor (FPR) was evaluated. A central receiver field was used with a total area of 311 m{sup 2} composed of 176 round, focusing heliostats. No attempt was undertaken to optimise either the geometry of the heliostat field nor the aiming strategy of the heliostats. The FPR was evaluated at two different geographic latitudes (-8.23W/47.542N; PSI and -8.23W/20.0N) and during the course of a day (May 30{sup th}). The incident power passing through the reactor aperture and the flux density distribution within the FPR was calculated. (author) 3 figs., 1 tab., 3 refs.

A new method for energy accounting in interconnected operations

International Nuclear Information System (INIS)

Navid, Taghizadegan; Navid, Taghizadegan; Naser, Tabatabaei; Ahmad Reza, Zentabchi; Majid, Mollazadeh

2005-01-01

Full text : The measurement of electrical energy supplied to customers or purchased from and delivered to interconnected power systems is of paramount importance in power system operations. Accurate measurement of energy delivered to customers or received from and delivered to other systems is necessary to ensure that billing is correct. energy transferred between systems also must be properly measured and accounted for to ensure that agreed-upon schedules are being met and that each system meets its obligation to match generation with load on a moment-to-moment basis

Hungarian Accounting Regulations: Exposed to the Cross-Fire

Directory of Open Access Journals (Sweden)

Rita Ambrus

2015-09-01

Full Text Available The aim of the paper is to highlight two factors influencing Hungarian accounting regulations: the legislation of accounting in the last 25 years and the most important features of the taxation system. Both of them can influence the main requirement of the Hungarian Act on Accounting, the true and fair view. The research methods are based on a synthesis of the national and international literature. The authors examine the regulation system embedded in the legal and economic environment. The paper shows the accounting legislation in Hungary after the changing of the regime, its asymmetry, the attitude of the legislators and the current situation. The analysis of the tax system is connected to the provisions of accounting, highlighting the problems of the tax administration, the relation between corporate tax and the resultsof accounting and the intention to simplify it. The main conclusion is to make the system more flexible, in line with the legal and fiscal institutions, to fulfil its important requirements.

Standardizing an End-to-end Accounting Service

Science.gov (United States)

Greenberg, Edward; Kazz, Greg

2006-01-01

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

Bursar Accounts, Payroll Deduction, and Debt Collection: A Three-Channel Approach to Lost Item Reimbursement

Science.gov (United States)

Snowman, Ann MacKay

2005-01-01

In 2003, Penn State Libraries implemented payroll deduction and collection agency programs to gain better control of accounts receivable. The author reports on the implementation processes and first year outcomes of the programs. She recommends careful consideration of several questions before implementing such measures.

Accounting Research Methodology Textbook Development to Provide College Students in Accounting Subject

OpenAIRE

Muchson, Mochamad

2015-01-01

Due to the lackness of a research accounting methodology book (accounting research methodology) causing difficulties for college students to understand the steps of research in accounting, so that's the textbook is needed to completing Accounting Research Methodology book that has been exist and aimed to guide students for proposal composing or accounting research report so that it is easier to study by students.This textbook contains of accounting research methodology definition, accounting ...

Model shows future cut in U.S. ozone levels

International Nuclear Information System (INIS)

Anon.

1991-01-01

A joint U.S. auto-oil industry research program says modeling shows that changing gasoline composition can reduce ozone levels for Los Angeles in 2010 and for New York City and Dallas-Fort Worth in 2005. The air quality modeling was based on vehicle emissions research data released late last year (OGJ, Dec. 24, 1990, p. 20). The effort is sponsored by the big three auto manufacturers and 14 oil companies. Sponsors the cars and small trucks account for about one third of ozone generated in the three cities studied but by 2005-10 will account for only 5-9%

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.

The Comprehension Process of Audit and Accounting Culture through the Academic Environment

Directory of Open Access Journals (Sweden)

F. Dobre

2013-12-01

Full Text Available While the organizational culture and the professional culture are centered on serving the customer, the accounting and audit culture are focused on helping all accounting users. Mainly, culture operates with information that is prepared, disclosed and, in the same time, interpreted by its receivers and senders. The way each of us interprets the information or offers judgments and opinions, depends on our referential framework, that is a combination of our educational, developmental intellectual culture and work related experiences. The present study tries to point out how these concepts are understood by students from the academic environment and how knowledge gathered during their educational cycle can be transferred into practice.

Changing role of management accounting : Lithuanian experience case studies

OpenAIRE

Valančienė, Loreta; Gimžauskienė, Edita

2007-01-01

Concepts and methods used in management accounting are similar all over the world. However, national studies suggest that a variable environment of organization has a direct impact on changes in management accounting. The aim of the article was to show how the role of management accounting changed in Lithuanian organizations after the implementation of systems for activity based cost management (ABCM) and balanced scorecard (BSC). The study results obtained suggest that the role of management...

Capital Account Liberalization and Growth: Was Mr. Mahathir Right?

OpenAIRE

Barry Eichengreen; David Leblang

2003-01-01

Much ink has been spilled over the connections between capital account liberalization and growth. One reason that previous studies have been inconclusive, we show, is their failure to account for the impact of crises on growth and for the capacity of controls to limit those disruptive output effects. Accounting for these influences, it appears that controls influence macroeconomic performance through two channels, directly (what we think of as their positive impact on resource allocation and ...

A national accounts satellite for human capital and education

OpenAIRE

Bos, Frits

2011-01-01

The official national accounts statistics do not show the role of human capital in the national economy. A set of satellite tables supplementing the standard national accounts statistics could serve this data need. In this satellite account, expenditure on education and training are recorded as human capital formation. This includes not only the expenditure on primary, secondary and tertiary education, but also expenditure on training and courses by employers and the earnings foregone by stud...

Towards the convergence of accounting treatment for intangible assets

Directory of Open Access Journals (Sweden)

Yolanda Ramírez Córcoles

2010-10-01

Full Text Available This study aims at analysing the accounting treatment for identifiable intangible assets. Our research is based on the analysis of the Spanish regulation under the current General Accounting Plan of 2007 (from now on referred to as PGC-2007 and the international regulations stated by two important accounting regulation organisms: the International Accounting Standards Board (IASB and the Financial Accounting Standards Board (FASB. In particular, we will carry out a comparative study of the definition, recognition criteria, valuation, amortisation, impairment of value as well as its recovery and information to be provided in the Notes to the Financial Statements. The review of these accounting regulations shows that there is no homogeneous treatment, despite the great advance achieved on this subject, to obtain a higher level of convergence.

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.

Message-Passing Receivers for Single Carrier Systems with Frequency-Domain Equalization

DEFF Research Database (Denmark)

Zhang, Chuanzong; Manchón, Carles Navarro; Wang, Zhongyong

2015-01-01

In this letter, we design iterative receiver algorithms for joint frequency-domain equalization and decoding in a single carrier system assuming perfect channel state information. Based on an approximate inference framework that combines belief propagation (BP) and the mean field (MF) approximation......, we propose two receiver algorithms with, respectively, parallel and sequential message-passing schedules in the MF part. A recently proposed receiver based on generalized approximate message passing (GAMP) is used as a benchmarking reference. The simulation results show that the BP-MF receiver...

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.)

Methods for cost-benefit-risk analysis of material-accounting upgrades

International Nuclear Information System (INIS)

Fishbone, L.G.; Gordon, D.M.; Higinbotham, W.; Keisch, B.

1988-01-01

The authors have developed a cost-benefit-risk methodology for evaluating material-accounting upgrades at key measurement points in nuclear facilities. The focus of this methodology is on nuclear-material measurements and their effects on inventory differences and shipper/receiver differences. The methodology has three main components: cost, benefits, and risk factors. The fundamental outcome of the methodology is therefore cost-benefit ratios characterizing the proposed upgrades, with the risk factors applied as necessary to the benefits. Examples illustrate the methodology's use

Perceptions of the impact of accountability on the role of principals.

Directory of Open Access Journals (Sweden)

James E. Lyons

2006-06-01

Full Text Available Calls for accountability in America's schools have created increased responsibilities for educational leaders. In this article, we describe and discuss a study of elementary, middle, and high school principals' perceptions of the state-wide educational accountability program in North Carolina. The respondents indicated that the state's accountability program has had its greatest impact on how they monitored student achievement, aligned the curriculum to the testing program, provided student remedial or tutorial opportunities, assigned teachers to grades levels or subjects, and protected instructional time. Views of some components, such as measures of school effectiveness, school safety standards, expectations and promotion standards for students, and financial bonuses received by staff members in schools that meet expected achievement standards, were viewed favorably. In contrast, the No Child Left Behind Adequate Yearly Progress (AYP requirement (incorporated into the state's accountability program, testing requirements for Limited English Proficiency students and special education students, the sanctions applied to schools that do not meet expected growth, and the school status designation labels that are applied to schools based upon student achievement were perceived more negatively. The predictable and unpredictable outcomes of a mandated accountability program on the perceptions (and behavior of school principals create important considerations which are discussed for policy-makers and other professionals dealing with standards-based reform.

Mexico : Country Financial Accountability Assessment

OpenAIRE

World Bank

2004-01-01

This Country Financial Accountability Assessment (CFAA) summarizes the status of implementation of financial management measures of the Federal public sector, showing both strengths, and areas for improvement, and, reflects input contributions in each area of public management. The main strength observed was the existence of clear rules governing the Federal Government's administrative fin...

2004 energy accounting in France

International Nuclear Information System (INIS)

2005-01-01

This economic analysis presents the energy accounting of the France in 2004 which shows a little renewal of the consumption and a better energy efficiency. It provides data on the energy consumption and production for the different energy types and for the different activity sectors, to illustrate the analysis. (A.L.B.)

Highly Sensitive Optical Receivers

CERN Document Server

Schneider, Kerstin

2006-01-01

Highly Sensitive Optical Receivers primarily treats the circuit design of optical receivers with external photodiodes. Continuous-mode and burst-mode receivers are compared. The monograph first summarizes the basics of III/V photodetectors, transistor and noise models, bit-error rate, sensitivity and analog circuit design, thus enabling readers to understand the circuits described in the main part of the book. In order to cover the topic comprehensively, detailed descriptions of receivers for optical data communication in general and, in particular, optical burst-mode receivers in deep-sub-µm CMOS are presented. Numerous detailed and elaborate illustrations facilitate better understanding.

Receiver Test Selection Criteria

Science.gov (United States)

2015-03-12

The DOT requests that GPS manufacturers submit receivers for test in the following TWG categories: - Aviation (non-certified), cellular, general location/navigation, high precision, timing, networks, and space-based receivers - Each receiver should b...

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...

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.

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

Science.gov (United States)

2010-10-01

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

Assessment of the Accounting and Joint Accounting/Computer Information Systems Programs.

Science.gov (United States)

Appiah, John; Cernigliaro, James; Davis, Jeffrey; Gordon, Millicent; Richards, Yves; Santamaria, Fernando; Siegel, Annette; Lytle, Namy; Wharton, Patrick

This document presents City University of New York LaGuardia Community College's Department of Accounting and Managerial Studies assessment of its accounting and joint accounting/computer information systems programs report, and includes the following items: (1) description of the mission and goals of the Department of Accounting and Managerial…

Accounting and methodical approaches to display law permanent and temprorary use of land assets

Directory of Open Access Journals (Sweden)

T.P. Ostapchuk

2015-12-01

Full Text Available The uniqueness of the land resources as an economic category determines the specific construction of the system of accounting which involves the accumulation, systematization, processing and analysis of economic information on quantitative, qualitative, money indicators and legal information about these objects. A large number of lands used by many entities on the rights of permanent or temporary use. Taking into account the need to use temporarily borrowed land resources by business entities, there is a need to develop general methods of displaying operations with limited real rights on accounts of both the land owners and their users. The article researches the question of theoretical and methodical aspects of accounting displaying permanent and temporary rights to use land assets in Ukraine. It examines the issue of economic and legal nature of these rights, the peculiarities of legal regulation of transactions with them. The paper deals with the procedure of their receiving and its impact on the accounting software. The author analyzes the existing approaches of other authors and proposes her own position.

Two Concepts of Accountability: Accountability as a Virtue and as a Mechanisme

NARCIS (Netherlands)

Bovens, M.A.P.|info:eu-repo/dai/nl/074257021

2010-01-01

This paper distinguishes between two main concepts of accountability: accountability as a virtue and accountability as a mechanism. In the former case, accountability is used primarily as a normative concept, as a set of standards for the evaluation of the behaviour of public actors. Accountability

Problem-Based Learning in Management Accounting Teaching: Report of a Brazilian Experience

Directory of Open Access Journals (Sweden)

Daiana Bragueto Martins

2016-01-01

Full Text Available This study aimed to report on the operation of the PBL method in a management accounting discipline in the Accounting course of a Brazilian Higher Education institution. The research technique used was the case study, involving a descriptive approach to PBL classes, whose purpose was to present the properties of the classes, how to act and the profile of the students and teachers. The field research took place in 2013. The data were collected through interviews with teachers, participant observation and document analysis. The empirical analysis in this research rested on the studies by Araújo and Arantes (2009, Dochy, Segers, Bossche and Gijbels (2003, Duch, Groh and Allen (2001, MacDonald and Savin-Baden (2004, Ribeiro (2008, Schmidt (1983, Sockalingam and Schmidt (2011, among others. The results show that the integration between academics and businesses based on the use of practical and real problems the students brought from the work environment offered gains, such as: the student broadens the potential to solve practical and professional problems; and the company is benefited, as it can receive qualified professionals in the future, who are able for research and the proposal of solutions to problems. Teachers also gain as they are exposed to a contemporary setting, providing major updates in terms of use of concepts and theories, because of the contextualization. The PBL helps to engage Generation Y students, given that the desire for participation and communication in an interactive environment using technological tools are the main marks of that generation. The skills developed in the PBL approach are similar to those required from the management accountant.

Tensions and Fissures: The Politics of Standardised Testing and Accountability in Ontario, 1995-2015

Science.gov (United States)

Pinto, Laura Elizabeth

2016-01-01

While Ontario has received international accolades for its enactment of province-wide standardised testing upon the formation of the Education Quality and Accountability Office (EQAO), a closer look at provincial assessments over a 20-year span reveals successes as well as systemic tensions and fissures. The purpose of this paper is twofold.…

Method of accounting and approaches to tax optimization of income tax of entities

Directory of Open Access Journals (Sweden)

V.V. Sokolovska

2016-12-01

Full Text Available The article focuses on the organization and methodology of income tax accounting. It describes the documented operations related to the calculation and payment of income tax and it suggests the standard form of the original document to reduce the time for calculation of tax and facilitation in filling in the tax return. The author describes the accounts system designed for income tax cost accounting, and gives their analytical sections. The article discloses the need of management reports for this tax and suggests to implement the standard form of report for an enterprise for the efficiency of management of revenues, costs, and as a result, income tax. The author singles out the methods of tax optimization of income tax calculation base in the following four areas: the methods related to the fixed assets of the enterprise, inventory, accounts receivable, and the employee's salary. The algorithm of the tax optimization in enterprises is developed. This algorithm, due to the simplicity of its shape, will help management personnel and an accountant of an enterprise to identify possible ways of reducing the amounts payable for income tax under the current legislation.

Social Security Individual Accounts in China: Toward Sustainability in Individual Account Financing

Directory of Open Access Journals (Sweden)

Tianhong Chen

2014-08-01

Full Text Available China has both mandatory and voluntary individual account pensions that are provided through the government. The experience of China makes a particularly interesting case study concerning the functioning of individual accounts in that its mandatory individual accounts have been defunded to pay for benefits in the associated pay-as-you-go system, while its voluntary individual accounts are fully funded. This paper examines three questions. First, it analyses why the mandatory individual accounts have become defunded and converted largely to notional accounts generally holding little in financial assets, while the voluntary accounts have been fully funded. Second, it examines the merits of funding versus pay-as-you-go financing of pensions in the context of China’s economic and demographic situation. Third, it discusses a policy change to insure the sustainability of financing for the defunded individual accounts. The experience of China, with its two types of individual accounts, and with different outcomes for those accounts, may provide lessons for other countries.

ITCA: Inter-Task Conflict-Aware CPU accounting for CMP

OpenAIRE

Luque, Carlos; Moreto Planas, Miquel; Cazorla Almeida, Francisco Javier; Gioiosa, Roberto; Valero Cortés, Mateo

2010-01-01

Chip-MultiProcessors (CMP) introduce complexities when accounting CPU utilization to processes because the progress done by a process during an interval of time highly depends on the activity of the other processes it is coscheduled with. We propose a new hardware CPU accounting mechanism to improve the accuracy when measuring the CPU utilization in CMPs and compare it with previous accounting mechanisms. Our results show that currently known mechanisms lead to a 16% average error when it com...

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".

Novel coherent receivers for AF distributed STBC using disintegrated channel estimation

KAUST Repository

Khan, Fahd Ahmed; Chen, Yunfei; Alouini, Mohamed-Slim

2011-01-01

For a single relay network, disintegrated channel estimation (DCE), where the source-relay channel is estimated at the relay and the relay-destination channel is estimated at the destination, gives better performance than the cascaded channel estimation. We derive novel receivers for the relay network with disintegrated channel estimation. The derived receivers do not require channel estimation at the destination, as they use the received pilot signals and the source-relay channel estimate for decoding directly. We also consider the effect of quantized source-relay channel estimate on the performance of the designed receivers. Simulation results show that a performance gain of up to 2.2 dB can be achieved by the new receivers, compared with the conventional mismatched coherent receiver with DCE. © 2011 IEEE.

Novel coherent receivers for AF distributed STBC using disintegrated channel estimation

KAUST Repository

Khan, Fahd Ahmed

2011-05-01

For a single relay network, disintegrated channel estimation (DCE), where the source-relay channel is estimated at the relay and the relay-destination channel is estimated at the destination, gives better performance than the cascaded channel estimation. We derive novel receivers for the relay network with disintegrated channel estimation. The derived receivers do not require channel estimation at the destination, as they use the received pilot signals and the source-relay channel estimate for decoding directly. We also consider the effect of quantized source-relay channel estimate on the performance of the designed receivers. Simulation results show that a performance gain of up to 2.2 dB can be achieved by the new receivers, compared with the conventional mismatched coherent receiver with DCE. © 2011 IEEE.

Isotope correlations for safeguards surveillance and accountancy methods

International Nuclear Information System (INIS)

Persiani, P.J.; Kalimullah.

1982-01-01

Isotope correlations corroborated by experiments, coupled with measurement methods for nuclear material in the fuel cycle have the potential as a safeguards surveillance and accountancy system. The ICT allows the verification of: fabricator's uranium and plutonium content specifications, shipper/receiver differences between fabricator output and reactor input, reactor plant inventory changes, reprocessing batch specifications and shipper/receiver differences between reactor output and reprocessing plant input. The investigation indicates that there exist predictable functional relationships (i.e. correlations) between isotopic concentrations over a range of burnup. Several cross-correlations serve to establish the initial fuel assembly-averaged compositions. The selection of the more effective correlations will depend not only on the level of reliability of ICT for verification, but also on the capability, accuracy and difficulty of developing measurement methods. The propagation of measurement errors through the correlations have been examined to identify the sensitivity of the isotope correlations to measurement errors, and to establish criteria for measurement accuracy in the development and selection of measurement methods. 6 figures, 3 tables

Trends in Accounting Education: Decreasing Accounting Anxiety and Promoting New Methods

Science.gov (United States)

Buckhaults, Jessica; Fisher, Diane

2011-01-01

In this paper, authors (a) identified accounting anxiety for the educator and the student as a possible explanation for the decline in accounting education and (b) investigated new methods for teaching accounting at the secondary and postsecondary levels that will increase interest in accounting education as well as decrease educator and student…

AccountAbility 1000: a new social standard for building sustainability

NARCIS (Netherlands)

Beckett, R.; Jonker, J.

2002-01-01

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

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...

Accounts on the Behalf of Patients during Geriatric Case Conferences

DEFF Research Database (Denmark)

Nielsen, Søren Beck

2009-01-01

The analysis of actors' accounts for their actions can reveal actors' understandings of local situations and of social standards. In this paper, I discuss some of the consequences of a variant of accounting for one's own actions, namely accounting for someone else's actions. Accounts given...... on someone else's behalf explain another person's conduct. Potentially, such accounts therefore undermine interlocutors as natural tellers of personal experience and one might expect this kind of account-giving to be a delicate matter. In this paper, however, I demonstrate that a powerful, supportive aspect...... of the practice is that in explaining a previous turn, it treats the original speaker as a sense-producing individual. Accounts made on behalf of patients during case conferences in the geriatric wards of Danish hospitals are investigated. Results show that such accounts simultaneously perform two kinds...

Cost Accounting as a Possible Solution for Financial Sustainability of Croatian Public Hospitals

Directory of Open Access Journals (Sweden)

Ivana Dražić Lutilsky

2016-12-01

Full Text Available The purpose of this paper is to present the current usage of cost accounting methodology in Croatian public hospitals through conducted empirical research and to provide opinions of accountants and financial officers regarding possible implementation of cost accounting methodology in public hospitals. In the paper, the authors analyze the accounting system in Croatian public hospitals, identifying the flaws of the current accounting system with regard to the recording and allocation of costs. National healthcare systems of different European countries provide a theoretical background for the usage of accrual accounting basis and cost accounting methodologies, showing better governance and financial sustainability of public hospitals which have introduced cost accounting methodology. The conducted empirical research shows that accountants and financial officers believe that the healthcare system in Croatia is ready for a change in the current accounting system based on the modified accrual basis through the implementation of accrual accounting basis and full costing approach to cost allocation. Full costing approach is also known as activity-based accounting method for cost allocation. The authors also recommend some initial steps for implementation of the new cost accounting system in Croatian public hospitals.

Do Tax Incentives for Saving in Pension Accounts Cause Debt Accumulation?

DEFF Research Database (Denmark)

Yde Andersen, Henrik

Measuring the effect of an unanticipated reduction in tax credits on pension savings, this paper shows that individuals tend to make extraordinary repayments on their debt when saving in retirement accounts becomes less attractive. We conclude that tax-favoured retirement accounts could affect...... gross debt accumulation. In line with recent studies, we show that tax subsidies for saving in pension accounts only affect total individual savings to a limited extent, but unlike prior research this paper distinguishes between the effects on financial assets and liabilities. As a particular feature...

School Performance, Accountability and Waiver Reforms: Evidence from Louisiana. CEPA Working Paper No. 17-06

Science.gov (United States)

Dee, Thomas; Dizon-Ross, Elise

2017-01-01

States that received federal waivers to the No Child Left Behind (NCLB) Act were required to implement reforms in designated "Focus Schools" that contribute to achievement gaps. In this study, we examine the performance effects of such "differentiated accountability" reforms in the state of Louisiana. The Focus School reforms…

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...

Material accountancy and control practice at a research reactor facility

International Nuclear Information System (INIS)

Bouchard, J.; Maurel, J.J.; Tromeur, Y.

1982-01-01

This session surveys the regulations, organization, and accountancy practice that compose the French State System of Accountancy and Control. Practical examples are discussed showing how inventories are verified at a critical assembly facility and at a materials testing reactor

Influence Business Process On The Quality Of Accounting Information System

Directory of Open Access Journals (Sweden)

Meiryani

2015-01-01

Full Text Available Abstract The purpose of this study was to determine the influence of business process to the quality of the accounting information system. This study aims to examine the influence of business process on the quality of the information system of accounting information system. The study was theoritical research which considered the roles of business process on quality of accounting information system which use secondary data collection. The results showed that the business process have a significant effect on the quality of accounting information systems.

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.

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

Science.gov (United States)

Grimaldi, P L; Bertko, J M

1989-07-01

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

Control of corruption, democratic accountability, and effectiveness of HIV/AIDS official development assistance.

Science.gov (United States)

Lee, Hwa-Young; Yang, Bong-Ming; Kang, Minah

2016-01-01

Despite continued global efforts, HIV/AIDS outcomes in developing countries have not made much progress. Poor governance in recipient countries is often seen as one of the reasons for ineffectiveness of aid efforts to achieve stated objectives and desired outcomes. This study examines the impact of two important dimensions of governance - control of corruption and democratic accountability - on the effectiveness of HIV/AIDS official development assistance. An empirical analysis using dynamic panel Generalized Method of Moments estimation was conducted on 2001-2010 datasets. Control of corruption and democratic accountability revealed an independent effect and interaction with the amount of HIV/AIDS aid on incidence of HIV/AIDS, respectively, while none of the two governance variables had a significant effect on HIV/AIDS prevalence. Specifically, in countries with accountability level below -2.269, aid has a detrimental effect on incidence of HIV/AIDS. The study findings suggest that aid programs need to be preceded or at least accompanied by serious efforts to improve governance in recipient countries and that democratic accountability ought to receive more critical attention.

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.

Report and accounts 1992 [United Kingdom

International Nuclear Information System (INIS)

1992-01-01

The Directors of National Power PLC present their annual report together with the audited accounts for the year ended 31 March 1992. The principal activity of the Company and its subsidiary and associated undertakings is the generation and sale of electricity in England and Wales. A review of the activities of the Company and of its subsidiary and associated undertakings is contained in the Business Review at the beginning of the document. The Review contains details of business development, important events occurring since the end of the year and likely future developments. The Company's research and development activities are referred to in the Annual Review and Summary Financial Statement. The financial results for the year are set out in the accounts. The consolidated profit and loss account shows that Group profit on ordinary activities after taxation for the year ended 31 March 1992 attributable to shareholders was Pound 365 million. (Author)

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.…

Alcohol in Primary Care. Differential characteristics between alcohol-dependent patients who are receiving or not receiving treatment.

Science.gov (United States)

Barrio, Pablo; Miquel, Laia; Moreno-España, Jose; Martínez, Alicia; Ortega, Lluisa; Teixidor, Lidia; Manthey, Jakob; Rehm, Jürgen; Gual, Antoni

2016-03-02

primary health care services for other reasons. The aim of the present study is to describe the differential characteristics of AD patients in primary care, distinguishing between those who receive treatment and those who do not, and their reasons for not seeking it. In a cross-sectional study patients were evaluated by their general practitioner (GP) and interviewed by a member of the research team. Sociodemographic, diagnostic and clinical data were collected. From 1,372 patients interviewed in Catalonia, 118 (8.6%) were diagnosed as AD. These patients showed a lower socioeconomic status (48.3% vs 33.3%, odds ratio 2.02), higher unemployment rates (32.2% vs 19.2 %, odds ratio 2.11), and greater psychological distress and disability. Patients with AD receiving treatment (16.9%), were older (44 vs 36 years of age), reported higher unemployment rates (66% vs 25.5%, odds ratio 6.32) and higher daily alcohol consumption (61.5 vs 23.7 grams), suggesting a more advanced disease. Patients with AD in general showed a higher degree of comorbidity compared to other patients, with patients in treatment showing the most elevated level. The main reasons given for not seeking treatment were shame, fear of giving up drinking and barriers to treatment. Taken together, the data suggest the need to implement earlier strategies for the detection and treatment of AD.

Patient Accounting Systems: Are They Fit with the Users' Requirements?

Science.gov (United States)

Ayatollahi, Haleh; Nazemi, Zahra; Haghani, Hamid

2016-01-01

A patient accounting system is a subsystem of a hospital information system. This system like other information systems should be carefully designed to be able to meet users' requirements. The main aim of this research was to investigate users' requirements and to determine whether current patient accounting systems meet users' needs or not. This was a survey study, and the participants were the users of six patient accounting systems used in 24 teaching hospitals. A stratified sampling method was used to select the participants (n = 216). The research instruments were a questionnaire and a checklist. The mean value of ≥3 showed the importance of each data element and the capability of the system. Generally, the findings showed that the current patient accounting systems had some weaknesses and were able to meet between 70% and 80% of users' requirements. The current patient accounting systems need to be improved to be able to meet users' requirements. This approach can also help to provide hospitals with more usable and reliable financial information.

Patient Accounting Systems: Are They Fit with the Users' Requirements?

Science.gov (United States)

Ayatollahi, Haleh; Nazemi, Zahra

2016-01-01

Objectives A patient accounting system is a subsystem of a hospital information system. This system like other information systems should be carefully designed to be able to meet users' requirements. The main aim of this research was to investigate users' requirements and to determine whether current patient accounting systems meet users' needs or not. Methods This was a survey study, and the participants were the users of six patient accounting systems used in 24 teaching hospitals. A stratified sampling method was used to select the participants (n = 216). The research instruments were a questionnaire and a checklist. The mean value of ≥3 showed the importance of each data element and the capability of the system. Results Generally, the findings showed that the current patient accounting systems had some weaknesses and were able to meet between 70% and 80% of users' requirements. Conclusions The current patient accounting systems need to be improved to be able to meet users' requirements. This approach can also help to provide hospitals with more usable and reliable financial information. PMID:26893945

GEANT4 simulation diagram showing the architecture of the ATLAS test line: the detectors are positioned to receive the beam from the SPS. A muon particle which enters the magnet and crosses all detectors is shown (blue line).

CERN Multimedia

2004-01-01

GEANT4 simulation diagram showing the architecture of the ATLAS test line: the detectors are positioned to receive the beam from the SPS. A muon particle which enters the magnet and crosses all detectors is shown (blue line).

Generational Accounting, Solidarity and Pension Losses

NARCIS (Netherlands)

Teulings, C.N.; Vries, C.G.

2006-01-01

The stock market collapse led to political tensions between generations due to the fuzzy definition of the property rights over the pension funds' wealth. The problem is best resolved by the introduction of generational accounts. Modern consumption and portfolio theory shows that the younger

Forensic Accounting And Financial Crisis In Nigeria

African Journals Online (AJOL)

Prof. Osuagwwu

findings of the study show that forensic accounting is significant in the face of the increasing ... and the more sophisticated Information. Communication. Technology. (ICT), .... (9) studied the impact ... financial reporting and internal control.

Wide-band coherent receiver development for enhanced surveillance

International Nuclear Information System (INIS)

Simpson, M.L.; Richards, R.K.; Hutchinson, D.P.

1998-03-01

Oak Ridge National Laboratory (ORNL) has been developing advanced coherent IR heterodyne receivers for plasma diagnostics in fusion reactors for over 20 years. Recent progress in wide band IR detectors and high speed electronics has significantly enhanced the measurement capabilities of coherent receivers. In addition, developments in new HgCdTe and quantum well IR photodetector (QWIP) focal plane arrays are providing the possibility of both active and passive coherent imaging. In this paper the authors discuss the implications of these new enabling technologies to the IR remote sensing community for enhanced surveillance. Coherent receivers, as opposed to direct or thermal detection, provide multiple dimensions of information about a scene or target in a single detector system. Combinations of range, velocity, temperature, and chemical species information are all available from a coherent heterodyne receiver. They present laboratory data showing measured noise equivalent power (NEP) of new QWIP detectors with heterodyne bandwidths greater than 7 GHz. For absorption measurements, a wide band coherent receiver provides the capability of looking between CO 2 lines at off-resonance peaks and thus the measurement of lines normally inaccessible with conventional heterodyne or direct detection systems. Also described are differential absorption lidar (DIAL) and Doppler laboratory measurements using an 8 x 8 HgCdTe focal plane array demonstrating the snapshot capability of coherent receiver detector arrays for enhanced chemical plume and moving hardbody capture. Finally they discuss a variety of coherent receiver configurations that can suppress (or enhance) sensitivity of present active remote sensing systems to speckle, glint, and other measurement anomalies

Accounting for Co-Teaching: A Guide for Policymakers and Developers of Value-Added Models

Science.gov (United States)

Isenberg, Eric; Walsh, Elias

2015-01-01

We outline the options available to policymakers for addressing co-teaching in a value-added model. Building on earlier work, we propose an improvement to a method of accounting for co-teaching that treats co-teachers as teams, with each teacher receiving equal credit for co-taught students. Hock and Isenberg (2012) described a method known as the…

The Key Success and Strategic Role of Accrual Based Accounting Implementation

OpenAIRE

Surepno, Surepno

2015-01-01

Central Government policy to adopt accrual-based accounting system providing consequences for local governments to apply accrual accounting in the financial statements. Empirical evidence shows that the readiness of the local government in Indonesia in the process of implementation of accrual accounting is still relatively low. This study aimed to analyze the success of Semarang Government in implementing accrual accounting. This study also analyzes the offender's response to the implementati...

Accounting Students’ Choice on Accounting Information Technology Careers (P.178-188)

OpenAIRE

Nurul Hasanah Uswati Dewi

2016-01-01

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.This ...

Exploring Determinant Factors of Differences Between Governmental Accounting And National Accounts Budgetary Balances in EU Member States

Directory of Open Access Journals (Sweden)

Susana Margarida JORGE

2014-12-01

Full Text Available Framed by the earnings management ap-proach, this paper addresses the relationship be-tween budgetary balances according to Govern-mental Accounting (GA and National Accounts (NA, exploring factors that may explain both the materiality and diversity of the adjustments required when translating data from one into the other. Using data from Excessive Defcits Proce-dure reporting for all EU member states from 2007 to 2010, the analysis confrms that GA-NA adjustments refect conceptual differences be-tween the two systems, namely concerning rec-ognition criteria. Regarding potential factors ex-plaining adjustments, while none of the economic policy variables considered was found relevant in explaining either diversity or materiality, all tech-nical accounting variables analyzed explained materiality, although only GA accounting basis explained diversity.The research shows that changing GA re-porting basis into accruals reduces adjustments’ materiality and diversity. Therefore, in order to improve the quality of Government Finance Statistics (GFS, it is highly recommendable to achieve a GA system harmonized across Eu-rope, such as IPSASs or EPSASs, allowing only very few options and imposing the accrual basis in both budgetary and fnancial systems. Also relevant is the need to strengthen the role of con-trol and auditing in the GA reporting process (by Supreme Audit Institutions and external private frms, in order to avoid accounting discretion.

A flexible WLAN receiver

NARCIS (Netherlands)

Schiphorst, Roelof; Hoeksema, F.W.; Slump, Cornelis H.

2003-01-01

Flexible radio receivers are also called Software Defined Radios (SDRs) [1], [2]. The focus of our SDR project [3] is on designing the front end, from antenna to demodulation in bits, of a °exible, multi-standard WLAN receiver. We try to combine an instance of a (G)FSK receiver (Bluetooth) with an

International harmonization of accounting demands a new approach to accounting education

Directory of Open Access Journals (Sweden)

Milana Otrusinová

2013-01-01

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

Accounting and Accountability by Provincial Councils in Fiji: the Case of Namosi

Directory of Open Access Journals (Sweden)

Nacanieli Rika

2008-03-01

Full Text Available The aim of this paper is twofold: firstly to examine how the concepts of accounting andaccountability are understood by indigenous Fijians; and secondly to examine the role ofaccounting in the accountability of provincial councils.Provincial councils are part of the Fijian Administration, which runs alongside the centralgovernment but applies only to indigenous Fijians. The Fijian Administration was introducedby the British colonial administration in the late 1800s as a mechanism for controllingindigenous Fijians. It has undergone several reviews resulting from criticisms that it has failedto fulfill the aspirations of indigenous Fijians.There is evidence of implied and actual accountability by indigenous Fijians in Namosi. Thisis supported by monitoring mechanisms established by provincial offices. On the other hand,neither the Fijian Affairs Board nor the Namosi Provincial Council appears to take seriousresponsibility for accounting to indigenous Fijians in the province. Sadly, there is littleevidence to demonstrate an explicit accountability to indigenous Fijians. Significant scopeexists for improving the standard of accounting and accountability by provincial councils.This study contributes to understanding the role of accounting among indigenous peoples, inthe context of inherited colonial structures. It also represents accounting research conductedby indigenous academics, primarily in the Fijian language. This enables an examination ofhow language frames understanding of accounting concepts.

From Polyfunctional to Monofunctional Accounting Dictionaries

African Journals Online (AJOL)

This article describes the theoretical foundation of the accounting dictionaries as well as its practical results. Furthermore, the implementation of the project shows how the constant interaction of lexicographical theory with practical dictionary work over a period of 10 years has led to lexicographical development and ...

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.

[Take] and the ASL Verb Complex: An Autolexical Account

Science.gov (United States)

Metlay, Donald S.

2012-01-01

This dissertation will show how linguistic description and an Autolexical account of the bound verb root [take] shed a light on the nature of complex verb constructions in American Sign Language (ASL). This is accomplished by creating a new ASL Verb Complex Model unifying all verbs into one category of VERB. This model also accounts for a variety…

Equalizer complexity of mode division multiplexed coherent receivers

NARCIS (Netherlands)

Inan, B.; Spinnler, B.; Ferreira, F.; Lobato, A.; Adhikari, S.; Sleiffer, V.A.J.M.; Borne, van den D.; Hanik, N.; Jansen, S.L.

2012-01-01

We show that OFDM requires the lowest equalizer complexity for crosstalk compensation in a mode-division-multiplexing receiver. For a 2000-km transmission distance and less than 10% ODFM-specific overhead, the modal dispersion must be below 12 ps/km

The Accounting Principles Instructor's Influence on Students' Decision To Major in Accounting.

Science.gov (United States)

Mauldin, Shawn; Crain, John L.; Mounce, Patricia H.

2000-01-01

A survey of 81 accounting majors, 60 business majors, 12 nonbusiness majors, and 13 undecided students in accounting principles courses found that accounting principles instructors play the most significant role in the decision to major in accounting. Many students decide to major during their first principles course. (SK)

IMPROVEMENT ACCOUNTING OF SALES AGRICULTURAL PRODUCTS ON FARM ENTERPRISES

Directory of Open Access Journals (Sweden)

Tashmuratovich Eshmuradov ULUGBEK

2014-11-01

Full Text Available In this study we examine the selling process of farm enterprises,particularly, we will investigate the approach of improving the accounting of sales.The study also examines the factors associated with recognition of revenue in the phase of sale of goods and services of farm enterprises. The findings show that there are numerous mistakes in accounting of sales and financial statements. In addition, we conclude that the main contribution of IAS 41 is to provide a strong conceptual framework in agricultural accounting practice. However, this standard is mainly used in EU. In the study we try to find the ways of applying of IAS 41 in accounting system of farms of the region Samarkand.

The utilization of activity-based cost accounting in hospitals.

Science.gov (United States)

Emmett, Dennis; Forget, Robert

2005-01-01

Healthcare costs are being examined on all fronts. Healthcare accounts for 11% of the gross national product and will continue to rise as the "babyboomers" reach retirement age. While ascertaining costs is important, most research shows that costing methods have not been implemented in hospitals. This study is concerned with the use of costing methods; particularly activity-based cost accounting. A mail survey of CFOs was undertaken to determine the type of cost accounting method they use. In addition, they were asked whether they were aware of activity-based cost accounting and whether they had implemented it or were planning to implement it. Only 71.8% were aware of it and only 4.7% had implemented it. In addition, only 52% of all hospitals report using any cost accounting systems. Education needs to ensure that all healthcare executives are cognizant of activity-based accounting and its importance in determining costs. Only by determining costs can hospitals strive to contain them.

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...

Effects of a social accountability approach, CARE's Community Score Card, on reproductive health-related outcomes in Malawi: A cluster-randomized controlled evaluation.

Science.gov (United States)

Gullo, Sara; Galavotti, Christine; Sebert Kuhlmann, Anne; Msiska, Thumbiko; Hastings, Phil; Marti, C Nathan

2017-01-01

Social accountability approaches, which emphasize mutual responsibility and accountability by community members, health care workers, and local health officials for improving health outcomes in the community, are increasingly being employed in low-resource settings. We evaluated the effects of a social accountability approach, CARE's Community Score Card (CSC), on reproductive health outcomes in Ntcheu district, Malawi using a cluster-randomized control design. We matched 10 pairs of communities, randomly assigning one from each pair to intervention and control arms. We conducted two independent cross-sectional surveys of women who had given birth in the last 12 months, at baseline and at two years post-baseline. Using difference-in-difference (DiD) and local average treatment effect (LATE) estimates, we evaluated the effects on outcomes including modern contraceptive use, antenatal and postnatal care service utilization, and service satisfaction. We also evaluated changes in indicators developed by community members and service providers in the intervention areas. DiD analyses showed significantly greater improvements in the proportion of women receiving a home visit during pregnancy (B = 0.20, P reproductive health-related outcomes. Further, the CSC builds mutual accountability, and ensures that solutions to problems are locally-relevant, locally-supported and feasible to implement.

FINANCIAL COMUNICATION THROUGH THE FINANCIAL STATEMENTS ACORDING TO THE INTERNATIONAL ACCOUNTING SETTLEMENTS

OpenAIRE

Elena Hlaciuc; Camelia Mihalciuc; Anisoara Apetri

2008-01-01

The major financial statements are designed to provide a picture of theoverall financial position and performance of the business. In order to provide thisoverall picture, the accounting system will normally produce five major financialreports on a regular recurring basis. These financial statements, taken together,provide on overall picture of the financial health of the business. It says that who hasthe information has the power, and the way that it gets from the receiver iscommunication. F...

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

OpenAIRE

Muthupandian, K S

2008-01-01

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

Men and Women: Equal in Accounting?

Science.gov (United States)

Park, L. Jane; And Others

1994-01-01

Data from 131 male and 177 female accounting students were derived from test scores, student estimation of performance, California Psychological Inventory, and State-Trait Anxiety Inventory. No significant differences between the sexes appeared in test performance or grade point average. Psychological tests showed male self-perceptions to be…

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.

The update of the accounting procedures in Agricultural Cooperatives.

Directory of Open Access Journals (Sweden)

Rafael Enrique Viña Echevarría

2014-06-01

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

Optimal fishery management accounting for variation in natural mortality: the Baltic sprat and herring case

DEFF Research Database (Denmark)

Voss, Rudi; Neuenfeldt, Stefan; Quaas, Martin F.

2010-01-01

Economic–ecological modelling has received increasing attention in the effort to achieve sustainable fisheries. So far, mainly single‐species models have been used, which do not account for species interaction and/or climate change. However, both of these processes alter the associated natural...... into account economic considerations. To overcome these shortcomings, we have developed an age‐structured, economic–ecological model that accounts for the dominant processes affecting natural mortality. With the goal of ultimately providing the most appropriate management advice for the operating fishery......–recruitment function. By applying the age‐structured ecological–economic model, we derive the optimal management strategy in terms of net present value of resource rents. We compare the relative importance of both processes (i.e. temperature increase via global change and variation in predation pressure via management...

Accounting History in Undergraduate Introductory Financial Accounting Courses: An Exploratory Study.

Science.gov (United States)

Williams, Satina V.; Schwartz, Bill N.

2002-01-01

Accounting faculty surveyed (n=45) did not overwhelmingly support incorporating accounting history into introductory courses, despite Accounting Education Change Commission recommendations. They did not support a separate course or believe history would attract more students. Attitudes of those already including history did not differ greatly from…

ASTRID© - Advanced Solar Tubular ReceIver Design: A powerful tool for receiver design and optimization

Science.gov (United States)

Frantz, Cathy; Fritsch, Andreas; Uhlig, Ralf

2017-06-01

In solar tower power plants the receiver is one of the critical components. It converts the solar radiation into heat and must withstand high heat flux densities and high daily or even hourly gradients (due to passage of clouds). For this reason, the challenge during receiver design is to find a reasonable compromise between receiver efficiency, reliability, lifetime and cost. There is a strong interaction between the heliostat field, the receiver and the heat transfer fluid. Therefore, a proper receiver design needs to consider these components within the receiver optimization. There are several design and optimization tools for receivers, but most of them focus only on the receiver, ignoring the heliostat field and other parts of the plant. During the last years DLR developed the ASTRIDcode for tubular receiver concept simulation. The code comprises both a high and a low-detail model. The low-detail model utilizes a number of simplifications which allow the user to screen a high number of receiver concepts for optimization purposes. The high-detail model uses a FE model and is able to compute local absorber and salt temperatures with high accuracy. One key strength of the ASTRIDcode is its interface to a ray tracing software which simulates a realistic heat flux distributions on the receiver surface. The results generated by the ASTRIDcode have been validated by CFD simulations and measurement data.

77 FR 65139 - Designation of Low-Income Status; Acceptance of Secondary Capital Accounts by Low-Income...

Science.gov (United States)

2012-10-25

...-Income Status; Acceptance of Secondary Capital Accounts by Low-Income Designated Credit Unions AGENCY... amend its low-income credit unions regulation by extending the time credit unions have to accept a low- income designation. Under the current rule, an FCU that has received notification from NCUA that it...

78 FR 4030 - Designation of Low-Income Status; Acceptance of Secondary Capital Accounts by Low-Income...

Science.gov (United States)

2013-01-18

...-Income Status; Acceptance of Secondary Capital Accounts by Low-Income Designated Credit Unions AGENCY... amending its low-income credit unions regulation by extending the time period in which a federal credit union (FCU) may accept a low-income designation. Under the current rule, an FCU that receives notice...

Analysing the production and treatment of solid waste using a national accounting framework.

Science.gov (United States)

Delahaye, Roel; Hoekstra, Rutger; Nootenboom, Leslie

2011-07-01

Our knowledge of the relationship between the economy and the environment has increased significantly over recent decades. One of the areas in which this is most apparent is the area of environmental accounting, where environmental data is presented according to national accounting principles. These accounts provide consistent, complete and detailed information for understanding environmental-economic interdependencies. One of the modules of these accounts is the waste accounts which record the origin and destination of waste materials. The first part of this paper discusses the Dutch waste accounts and their relation with economic indicators. In the second part a number of applications, which are based on the input-output model, are applied to these accounts. This section includes a novel structural decomposition analysis which quantifies the underlying driving forces of changes in total waste and landfilled waste between 1995 and 2004. The results show that the total amount of waste is mainly driven by economic growth (positive effect) and the direct export of waste (negative effect). The models also show that the construction sector has played a very important part in the reduction of waste. Furthermore, the decrease in the amount of landfilled waste, which is caused by Dutch regulations, has led to a large shift towards recycling and to a lesser degree incineration. Finally, the calculations for the 'environmental trade balance' for waste show that the waste-contents of exports exceed that of imports. This paper shows that the waste accounts have many analytical and policy-relevant applications.

The Development of Accounting in Ireland - The accounts of Maynooth College 1795 - 1832

OpenAIRE

Creide O'Brien

1999-01-01

This paper adds to the knowledge of accounting in Ireland in the late eighteenth and early nineteenth centuries. Using original archival research, the development of Irish accounting practice is examined by reference to the accounts of Maynooth College during the period 1795 - 1832. The accounting system used in preparing the college's accounts was that of charge/discharge. This was a system of accounting which relied on single entry of transactions and dated from the Middle Ages. The main pu...

Big Bath as a Determinant of Creative Accounting in Small and Micro Enterprises

Directory of Open Access Journals (Sweden)

Lenka Zemánková

2015-01-01

Full Text Available Creative accounting is a 21st century phenomenon and in the context of the economic crisis and deficit budget it has been receiving increasing attention, in particular in the area of prevention and detection of accounting manipulation. The focus of the research on small and micro-enterprises stems from little attention paid to these enterprises and the undeniable importance of small and micro-enterprises for the economy. Primary research is based on the examination of a phenomenological paradigm, i.e. it focuses on understanding human behaviour on the basis of a reference framework for research participants. The main research method used in research is a comparative case study, which is one of few methods that allow research of this sensitive topic. Research will focus on the existence of a big bath in the company’s ratio of profit and turnover as a determinant of a change in the company’s approach to creative accounting.

ORGANIZATION OF MANAGEMENT ACCOUNTING AT THE UNIVERSITY AS A MECHANISM OF INNOVATIVE CHANGES

Directory of Open Access Journals (Sweden)

E. V. Myalkina

2015-01-01

Full Text Available In article the questions connected with introduction of management accounting at university are considered, the interrelation of strategic development of quality of education and effective management of resources of higher education institution comes to light, tendencies of financial and economic mechanisms of management are analyzed, opportunities for increase of efficiency of activity of university are defined. Management accounting reveals as the effective mechanism of management of university allowing to plan, consider and analyze financial results of the educational organization in general and on kinds of activity, divisions, business processes, programs, projects, sources of the income and articles of expenses. Article describes the organization of the registration and analytical system binding information for an assessment and the analysis of financial and economic activity of university for the purpose of receiving reliable information and acceptance of operational administrative decisions. Work describes basic elements of system of management accounting, describes practice of realization of this system on the example of Mininsky university.

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.

ActuArial Accounting – A Branch of the Financial Accounting

OpenAIRE

Gheorghe V. Lepadatu; Doina Maria Tilea

2010-01-01

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

Influence Business Process On The Quality Of Accounting Information System

OpenAIRE

Meiryani; Muhammad Syaifullah

2015-01-01

Abstract The purpose of this study was to determine the influence of business process to the quality of the accounting information system. This study aims to examine the influence of business process on the quality of the information system of accounting information system. The study was theoritical research which considered the roles of business process on quality of accounting information system which use secondary data collection. The results showed that the business process have a signifi...

A Comparative Study of the Perceptions of Accounting Educators and Accountants on Skills Required of Accounting Education Graduates in Automated Offices

Science.gov (United States)

Nwokike, Felicia Ogonnia; Eya, Gloria Mgboyibo

2015-01-01

The study dealt with perception of accounting educators and senior accountants on skills required of accounting education graduates for effective job performance in automated offices. The study adopted a descriptive research design.The population consisted of 149 respondents, made up of 80 accounting educators in public tertiary institutions and…

GNSS Software Receiver for UAVs

DEFF Research Database (Denmark)

Olesen, Daniel Madelung; Jakobsen, Jakob; von Benzon, Hans-Henrik

2016-01-01

This paper describes the current activities of GPS/GNSS Software receiver development at DTU Space. GNSS Software receivers have received a great deal of attention in the last two decades and numerous implementations have already been presented. DTU Space has just recently started development of ...... of our own GNSS software-receiver targeted for mini UAV applications, and we will in in this paper present our current progress and briefly discuss the benefits of Software Receivers in relation to our research interests....

The Views Of Cancer Patients On Receiving Bad News

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Hatice Bostanoglu Fesci

2011-06-01

Full Text Available AIM: This study was performed in a descriptive matter to determine the views of inpatients at an oncology state hospital on receiving bad news. METHOD: The study sample consisted of 237 inpatients (155 females, 82 males at an oncology state hospital between October and November 2008 who were determined using the random sampling method and accepted participating in the study. The data collection tool used was a survey form that consisted of 24 questions related to the sociodemographic features and views on receiving bad news. RESULTS: The mean age of the study subjects was 53.1±13.9 (min.=18, max.=83. The patients were undergoing the treatment process in 84% and the diagnostic process in 16%. The bad news had been given by the physician in 87.8% and while in the physician's room in 74.8%. The patients had been told while receiving the bad news that 'there is a mass/problem/lesion/tumor and you will undergo surgery' in 47.7% while 24.9% had been told that they had cancer directly. The patients stated that they froze, fainted, were shocked, felt their life was shattered and experienced emotions such as sadness, fear, hopelessness, sorrow, disappointment, desperation, etc. at a rate of 93.7%. We found that 58.2% of the patients had not been given an opportunity to express their emotions when they received the bad news, 67.4% preferred to have a relative with them at the time, 40.9% felt that the bad news should be given in a special environment, 30% wanted the bad news to be given as soon as the diagnosis was known while 36.7% preferred being told everything about the disease when receiving the bad news CONCLUSION: Taking into account the information content, family participation, and the individual preferences of the patients regarding time and place when giving bad news and encouraging them to ask questions and express themselves may make it easier for the patients to cope with bad news. [TAF Prev Med Bull 2011; 10(3.000: 319-326

Economic instruments and the environmental accounts

International Nuclear Information System (INIS)

Palm, Viveka; Larsson, Maja

2007-01-01

The Nordic countries have now had experience with environmental taxes and subsidies as a major component of their environmental policy over an extensive period of time. The Swedish System of Environmental and Economic Accounts (SEEA) include environmental taxes and subsidies as part of the official statistics. This article presents the accounts for taxes and subsidies, linked to the accounts for emissions data by industry. It demonstrates disparities between emissions and environmental taxes, as well as where industries or environmental problems are not regulated. The data show that in Sweden economic instruments are always aimed at particular actors or areas, and are never quite as comprehensive as recommended by economic theory. The environmental taxes are primarily aimed at fossil fuel use and related emissions, and have been mostly applied to the household sector and services sector, while industry often has been given exemptions due to concerns about international competition. The environmentally motivated subsidies are mainly directed to agriculture, fishing and research on renewable resources. A fully developed international data set on taxes and subsidies would provide a sound base for comparing the impact on international competitiveness. Eurostat is promoting the use of environmental accounts data for its member countries by harmonizing methods and engaging in publication of international comparisons. (author)

CMOS Receiver Front-ends for Gigabit Short-Range Optical Communications

CERN Document Server

Aznar, Francisco; Calvo Lopez, Belén

2013-01-01

This book describes optical receiver solutions integrated in standard CMOS technology, attaining high-speed short-range transmission within cost-effective constraints.  These techniques support short reach applications, such as local area networks, fiber-to-the-home and multimedia systems in cars and homes. The authors show how to implement the optical front-end in the same technology as the subsequent digital circuitry, leading to integration of the entire receiver system in the same chip.  The presentation focuses on CMOS receiver design targeting gigabit transmission along a low-cost, standardized plastic optical fiber up to 50m in length.  This book includes a detailed study of CMOS optical receiver design – from building blocks to the system level. Reviews optical communications, including long-haul transmission systems and emerging applications focused on short-range; Explains necessary fundamentals, such as characteristics of a data signal, system requirements affecting receiver design and key par...

Improved Iterative Parallel Interference Cancellation Receiver for Future Wireless DS-CDMA Systems

Directory of Open Access Journals (Sweden)

Andrea Bernacchioni

2005-04-01

Full Text Available We present a new turbo multiuser detector for turbo-coded direct sequence code division multiple access (DS-CDMA systems. The proposed detector is based on the utilization of a parallel interference cancellation (PIC and a bank of turbo decoders. The PIC is broken up in order to perform interference cancellation after each constituent decoder of the turbo decoding scheme. Moreover, in the paper we propose a new enhanced algorithm that provides a more accurate estimation of the signal-to-noise-plus-interference-ratio used in the tentative decision device and in the MAP decoding algorithm. The performance of the proposed receiver is evaluated by means of computer simulations for medium to very high system loads, in AWGN and multipath fading channel, and compared to recently proposed interference cancellation-based iterative MUD, by taking into account the number of iterations and the complexity involved. We will see that the proposed receiver outperforms the others especially for highly loaded systems.

Options for accounting carbon sequestration in German forests

Science.gov (United States)

Krug, Joachim; Koehl, Michael; Riedel, Thomas; Bormann, Kristin; Rueter, Sebastian; Elsasser, Peter

2009-01-01

Background The Accra climate change talks held from 21–27 August 2008 in Accra, Ghana, were part of an ongoing series of meetings leading up to the Copenhagen meeting in December 2009. During the meeting a set of options for accounting carbon sequestration in forestry on a post-2012 framework was presented. The options include gross-net and net-net accounting and approaches for establishing baselines. Results This article demonstrates the embedded consequences of Accra Accounting Options for the case study of German national GHG accounting. It presents the most current assessment of sequestration rates by forest management for the period 1990 – 2007, provides an outlook of future emissions and removals (up to the year 2042) as related to three different management scenarios, and shows that implementation of some Accra options may reverse sources to sinks, or sinks to sources. Conclusion The results of the study highlight the importance of elaborating an accounting system that would prioritize the climate convention goals, not national preferences. PMID:19650896

Paying it forward: How helping others can reduce the psychological threat of receiving help

NARCIS (Netherlands)

Alvarez, K.; van Leeuwen, E.

2015-01-01

This paper shows that receiving help could be psychologically harmful for recipients, and passing on help to others after receiving help ("helping forward") is a good strategy to improve and restore help recipients' self-competence. Participants (N=87) received autonomy- or dependency-oriented help

Materialism Moderates the Effect of Accounting for Time on Prosocial Behaviors.

Science.gov (United States)

Li, Jibo; Chen, Yingying; Huang, Xiting

2015-01-01

Accounting for time is defined as putting a price on time. Researchers have demonstrated that accounting for time reduces the time individuals spend on others; however, its association with monetary donations has not been examined. We hypothesized that accounting for time will activate a utility mindset that would affect one's allocation of time and money. In Study 1, the mediating effect of utility mindsets on the relationship between accounting for time and prosocial behavior was examined. In Study 2, we examined the effect of accounting for time on time spent helping and donating money, and the moderating role of material values on the relationship between accounting for time and prosocial behavior. Results showed that accounting for time activated a mindset of utility maximization that, in turn, reduced participants' prosocial behavior; moreover, materialism moderated the effect of accounting for time on prosocial behavior.

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…

Graphene radio frequency receiver integrated circuit.

Science.gov (United States)

Han, Shu-Jen; Garcia, Alberto Valdes; Oida, Satoshi; Jenkins, Keith A; Haensch, Wilfried

2014-01-01

Graphene has attracted much interest as a future channel material in radio frequency electronics because of its superior electrical properties. Fabrication of a graphene integrated circuit without significantly degrading transistor performance has proven to be challenging, posing one of the major bottlenecks to compete with existing technologies. Here we present a fabrication method fully preserving graphene transistor quality, demonstrated with the implementation of a high-performance three-stage graphene integrated circuit. The circuit operates as a radio frequency receiver performing signal amplification, filtering and downconversion mixing. All circuit components are integrated into 0.6 mm(2) area and fabricated on 200 mm silicon wafers, showing the unprecedented graphene circuit complexity and silicon complementary metal-oxide-semiconductor process compatibility. The demonstrated circuit performance allow us to use graphene integrated circuit to perform practical wireless communication functions, receiving and restoring digital text transmitted on a 4.3-GHz carrier signal.

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

Science.gov (United States)

2011-02-16

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

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...

Solar advanced internal film receiver

International Nuclear Information System (INIS)

Torre Cabezas, M. de la

1990-01-01

In a Solar Central Internal Film Receiver, the heat absorbing fluid (a molten nitrate salt) flows in a thin film down over the non illuminated side of an absorber panel. Since the molten salt working fluid is not contained in complicated tube manifolds, the receiver design is simples than a conventional tube type-receiver resulting in a lower cost and a more reliable receiver. The Internal Film Receiver can be considered as an alternative to the Direct Absorption Receiver, in the event that the current problems of the last one can not be solved. It also describes here the test facility which will be used for its solar test, and the test plans foreseen. (Author) 17 refs

Customizable Digital Receivers for Radar

Science.gov (United States)

Moller, Delwyn; Heavey, Brandon; Sadowy, Gregory

2008-01-01

Compact, highly customizable digital receivers are being developed for the system described in 'Radar Interferometer for Topographic Mapping of Glaciers and Ice Sheets' (NPO-43962), NASA Tech Briefs, Vol. 31, No. 7 (August 2007), page 72. The receivers are required to operate in unison, sampling radar returns received by the antenna elements in a digital beam-forming (DBF) mode. The design of these receivers could also be adapted to commercial radar systems. At the time of reporting the information for this article, there were no commercially available digital receivers capable of satisfying all of the operational requirements and compact enough to be mounted directly on the antenna elements. A provided figure depicts the overall system of which the digital receivers are parts. Each digital receiver includes an analog-to-digital converter (ADC), a demultiplexer (DMUX), and a field-programmable gate array (FPGA). The ADC effects 10-bit band-pass sampling of input signals having frequencies up to 3.5 GHz. The input samples are demultiplexed at a user-selectable rate of 1:2 or 1:4, then buffered in part of the FPGA that functions as a first-in/first-out (FIFO) memory. Another part of the FPGA serves as a controller for the ADC, DMUX, and FIFO memory and as an interface between (1) the rest of the receiver and (2) a front-panel data port (FPDP) bus, which is an industry-standard parallel data bus that has a high data-rate capability and multichannel configuration suitable for DBF. Still other parts of the FPGA in each receiver perform signal-processing functions. The digital receivers can be configured to operate in a stand-alone mode, or in a multichannel mode as needed for DBF. The customizability of the receiver makes it applicable to a broad range of system architectures. The capability for operation of receivers in either a stand-alone or a DBF mode enables the use of the receivers in an unprecedentedly wide variety of radar systems.

Receiver Gain Modulation Circuit

Science.gov (United States)

Jones, Hollis; Racette, Paul; Walker, David; Gu, Dazhen

2011-01-01

A receiver gain modulation circuit (RGMC) was developed that modulates the power gain of the output of a radiometer receiver with a test signal. As the radiometer receiver switches between calibration noise references, the test signal is mixed with the calibrated noise and thus produces an ensemble set of measurements from which ensemble statistical analysis can be used to extract statistical information about the test signal. The RGMC is an enabling technology of the ensemble detector. As a key component for achieving ensemble detection and analysis, the RGMC has broad aeronautical and space applications. The RGMC can be used to test and develop new calibration algorithms, for example, to detect gain anomalies, and/or correct for slow drifts that affect climate-quality measurements over an accelerated time scale. A generalized approach to analyzing radiometer system designs yields a mathematical treatment of noise reference measurements in calibration algorithms. By treating the measurements from the different noise references as ensemble samples of the receiver state, i.e. receiver gain, a quantitative description of the non-stationary properties of the underlying receiver fluctuations can be derived. Excellent agreement has been obtained between model calculations and radiometric measurements. The mathematical formulation is equivalent to modulating the gain of a stable receiver with an externally generated signal and is the basis for ensemble detection and analysis (EDA). The concept of generating ensemble data sets using an ensemble detector is similar to the ensemble data sets generated as part of ensemble empirical mode decomposition (EEMD) with exception of a key distinguishing factor. EEMD adds noise to the signal under study whereas EDA mixes the signal with calibrated noise. It is mixing with calibrated noise that permits the measurement of temporal-functional variability of uncertainty in the underlying process. The RGMC permits the evaluation of EDA by

The interplay of management accounting research and NPM health initiatives

DEFF Research Database (Denmark)

Malmmose, Margit

This paper investigates the development of management accounting research in the context of New Public Management (NPM) initiatives in health care. Drawing on concepts from diffusion theory and earlier literature reviews, the paper examines the interplay between management accounting research...... and health care reforms in relation to country of origin, development, theoretical approach, research method and topic. The study thus establishes a different focus; namely the interrelationship between the development of management accounting research and practical socio-political NPM innovations. The study...... shows that management accounting techniques are increasingly adopted in governmental health reforms and diffused across nations, themes and initiatives through time with the result that wider social practices become more and more integrated in management accounting research themes...

Integrated synchronous receiver channel for optical instrumentation applications

Science.gov (United States)

Benten, Harold G. P. H.; Ruotsalainen, Tarmo; Maekynen, Anssi J.; Rahkonen, Timo E.; Kopola, Harri K.

1997-09-01

A two-channel synchronous receiver circuit for optical instrumentation applications has been designed and implemented. Each receiver channel comprises a.o. transimpedance preamplifier, voltage amplifiers, programmable feedback networks, and a synchronous detector. The function of the channel is to extract the slowly varying information carrying signal from a modulated carrier which is accompanied by relatively high levels of noise. As a whole, the channel can be characterized as a narrow band filter around the frequency of interest. Medical applications include arterial oxygen saturation (SaO2) measurement and dental pulp vitality measurement. In both cases, two optical signals with different frequencies are received by a single photodiode. The measured performance of the optical receiver shows its suitability for the above mentioned applications. Therefore the circuit will be used in a small sized, battery-operated sensor prototype to test the sensing method in a clinical environment. Other applications include the signal processing of optical position-sensitive detectors. A summary of measured receiver channel performance: input reduced noise current spectral density between 0.20 and 0.30 pA/(root)Hz at all relevant frequencies, total programmable channel transimpedance between 7 M(Omega) and 500 M(Omega) , lower -3 dB frequency of at least 50 Hz, upper -3 dB frequency of 40 kHz, maximum voltage swing at the demodulator output of 2.4 V.

THEORETICAL BASIS FOR RESEARCH OF QUALITY OF ACCOUNTING INSTITUTIONS IN THE ACCOUNTING (FINANCIAL REPORTS

Directory of Open Access Journals (Sweden)

Horbach Tatiana

2018-01-01

Full Text Available Introduction. The main goal of changing accounting systems in different countries today is improving the quality of accounting information and achieving a high level of user confidence in accounting (financial reporting. However, the diversity of user needs is not the main reason why the problem of improving the quality of accounting and reporting data remains relevant. Purpose. Development of separate provisions of the theory of accounting in terms of ensuring high quality of accounting (financial reporting and development of practical recommendations for the assessment of the quality of the process of formation of accounting (financial reporting. Results. The article discloses the features of informational content of accounting (financial reporting in modern conditions. The comprehensive model of accounting information specifies the substantive content of the concept, the methodical approach to the assessment of the quality of accounting (financial reporting, taking into account the peculiarities of the organizational design of the quality management process for reporting and the peculiarities of the operation of the accounting and analytical system of the enterprise. The main identified problem areas are the formation of qualitative accounting (financial reporting. It is shown that the qualitative characteristics of accounting information and accounting (financial reporting can not be only within the framework of the work of the accounting system, but also must be lead by a set of factors that determine the end-user characteristics of accounting information. Conclusions. The internal content and essence of the abstract category “quality” are considered in detail, and it is demonstrated, as in the concretization of the subject, the conceptual design “quality of accounting (financial reporting” can be introduced. On the basis of the studies of Ukrainian and foreign scholars, eight areas are identified, which identify the main issues of