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

Science.gov (United States)

1987-06-01

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

National Transportation Safety Board : weak internal control impaired financial accountability

Science.gov (United States)

2001-09-28

The U. S. General Accounting Office (GAO) was asked to review the National Transportation Safety Board's (NTSB) internal controls over selected types of fiscal year expenditures. They were asked to determine whether internal control weaknesses were a...

17 CFR 202.11 - Public Company Accounting Oversight Board budget approval process.

Science.gov (United States)

2010-04-01

... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Public Company Accounting Oversight Board budget approval process. 202.11 Section 202.11 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION INFORMAL AND OTHER PROCEDURES § 202.11 Public Company Accounting Oversight...

Content Analysis and Readibility Formulas as Applied To The Accounting Principles Board "Opinions"

Science.gov (United States)

Stead, Bette Ann

1977-01-01

Discusses a study analyzing twenty-four of the Accounting Principles Board "Opinions" (APB Opinions) and concludes that the APB context is very difficult to read and understand for both accounting and nonaccounting majors. (MH)

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

Science.gov (United States)

Melbinger, M S

1989-06-01

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

National Radiological Protection Board. Account 1991-92

International Nuclear Information System (INIS)

1992-01-01

The Board was constituted as a public authority under the Radiological Protection Act 1970 with the functions of advancing the acquisition of knowledge about the protection of mankind from radiation hazards and providing information and advice to persons, including Government Departments, with responsibilities in the United Kingdom in relation to the protection from radiation hazards either of the community as a whole or particular sections of the community. The Board is also empowered to provide technical services to persons and groups of persons concerned with radiation hazards on a commercial basis. These accounts show that the surplus on ordinary activities amounted to 210k pounds; cash balances increased by 161k pounds to 748k pounds which includes 431k pounds held on behalf of European Partners under the CEC Association Agreement. The Board achieved the principal objectives which had been set out in the Corporate Plan. Demand for the provision of services and advice to industry and other public bodies continued at a constant level. Current major issues are the new Recommendations from the International Commission on Radiological Protection for control of exposure, and subsequent national recommendations on dose limitation; an increasing awareness of non-ionising radiation, and public exposures and aspects of radiation in the environment. In particular there has been a significant demand for radon surveys as part of a sponsored monitoring programme in the south-west which is largely responsible for the increase in income-earning activities. Further studies are being commissioned and it is likely, therefore, that the Board will continue to be involved in large-scale radon work in the immediate future. The financial objectives were attained with minor variances on the planned budget profiles. (UK)

17 CFR 201.440 - Appeal of determinations by the Public Company Accounting Oversight Board.

Science.gov (United States)

2010-04-01

... and Commission Review § 201.440 Appeal of determinations by the Public Company Accounting Oversight... for registration of a public accounting firm, may file an application for review. (b) Procedure. An... the Public Company Accounting Oversight Board. 201.440 Section 201.440 Commodity and Securities...

76 FR 40961 - Public Company Accounting Oversight Board; Notice of Filing of Proposed Temporary Rule for an...

Science.gov (United States)

2011-07-12

... of the Board Section 1. General Provisions * * * Rule 1001. Definitions of Terms Employed in Rules... Accounting Oversight Board; Notice of Filing of Proposed Temporary Rule for an Interim Program of Inspection... Act of 2002 (the ``Act''), notice is hereby given that on June 21, 2011, the Public Company Accounting...

National Coal Board report and accounts, March 30, 1975 to March 27, 1976

Energy Technology Data Exchange (ETDEWEB)

1976-01-01

Economic recession and fuel saving led to a sharp drop in demand for energy in 1975/6, to the lowest level for four years. In spite of this, the market share of coal was stabilized due to its competitive position relative to oil. Deep mine output was lower in 1975/6 than in the previous year, but this is accounted for by the extra week of holiday taken. Opencast and other output increased. Overall productivity declined marginally due to an increase in manshifts per day underground away from the coal face, on development, transport, and engineering services. Mechanized face productivity and surface productivity were both at new record levels. Continued efforts were made to contain costs during the year in a highly inflationary environment. As a result of these efforts and of the price increases at the end of the previous year, justified in market terms because of the continued high price of oil, there was further improvement in the Board's financial results. The decline in the profitability of NCB (Coal Products) Ltd resulted from the effects of the recession on the market for coke, and from the transfer of the Board's North Sea operations to the British National Oil Corporation. The improved trading profit was achieved despite a reduction of 36m pounds in Government grants. It was sufficient to cover interest charges of 52m pounds, 16m pounds higher than in the previous year; and enabled an overall surplus of 5m pounds to be obtained after taxation and extraordinary items.

Accounting for productivity

DEFF Research Database (Denmark)

Aiyar, Shekhar; Dalgaard, Carl-Johan Lars

2009-01-01

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

17 CFR 240.19d-4 - Notice by the Public Company Accounting Oversight Board of disapproval of registration or of...

Science.gov (United States)

2010-04-01

... Accounting Oversight Board of disapproval of registration or of disciplinary action. (a) Definitions—(1... Accounting Oversight Board of disapproval of registration or of disciplinary action. 240.19d-4 Section 240.19d-4 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION (CONTINUED) GENERAL RULES...

14 CFR 21.125 - Production inspection system: Materials Review Board.

Science.gov (United States)

2010-01-01

... § 21.125 Production inspection system: Materials Review Board. Link to an amendment published at 74 FR... Materials Review Board action for at least two years. (b) The production inspection system required in § 21... 14 Aeronautics and Space 1 2010-01-01 2010-01-01 false Production inspection system: Materials...

Closed to reason: time for accountability for the International Narcotic Control Board

Directory of Open Access Journals (Sweden)

Small Dan

2007-05-01

International Harm Reduction Development Program (IHRD joined by former United Nations Special Envoy for HIV/AIDS in Africa, the respected Canadian statesman Stephen Lewis. The full report, "Closed to Reason: The International Narcotics Control Board and HIV/AIDS" is attached along [see Additional file 1] with a Russian translation of the key findings of the authors [see Additional files 2] as well as Russian and Chinese translations of this abstract [see Additional 3 and 4]. As the report makes very clear, the time to inject some accountability and reason into the INCB is now. Additional file 1 Closed to Reason: The International Narcotics Control Board and HIV/AIDS. Report by J. Csete and D. Wolfe of the Canadian HIV/AIDS Legal Network; International Harm Reduction Development Program (IHRD; Open Society Institute (OSI; 2007:1–32. Click here for file Additional file 2 Closed to Reason: The International Narcotics Control Board and HIV/AIDS Key Findings. Russian translation of key findings of the above report. Click here for file Additional file 3 "Closed to Reason": Time for Accountability for the International Narcotic Control Board. Russian translation of abstract of the above editorial. Click here for file Additional file 4 "Closed to Reason": Time for accountability for the International Narcotic Control Board. Chinese translation of abstract of the above editorial. Click here for file Howmany times must a man look up Before he can see the sky Yes and how many ears Must one man have Before he can hear people cry? Yes, and how many deaths Will it take till he knows That too many people have died? Bob Dylan

76 FR 52996 - Public Company Accounting Oversight Board; Order Approving Proposed Temporary Rule for an Interim...

Science.gov (United States)

2011-08-24

... Accounting Oversight Board; Order Approving Proposed Temporary Rule for an Interim Program of Inspection Related to Audits of Brokers and Dealers August 18, 2011. I. Introduction On June 21, 2011, the Public... that would be imposed on different categories of registered public accounting firms and classes of...

75 FR 78779 - Order Approving Public Company Accounting Oversight Board Supplemental Budget Request To...

Science.gov (United States)

2010-12-16

...; Securities Exchange Act of 1934 Release No. 63526/December 10, 2010] Order Approving Public Company... Company Accounting Oversight Board (the ``PCAOB'') to oversee the audits of companies and related matters..., subject to approval by the Commission, auditing and related attestation, quality control, ethics, and...

The Disproportionate Erosion of Local Control: Urban School Boards, High-Stakes Accountability, and Democracy

Science.gov (United States)

Trujillo, Tina M.

2013-01-01

This case study of an urban school board's experiences under high-stakes accountability demonstrates how the district leaders eschewed democratic governance processes in favor of autocratic behaviors. They possessed narrowly defined goals for teaching and learning that emphasized competitive, individualized means of achievement. Their decision…

Using the Monopoly[R] Board Game as an In-Class Economic Simulation in the Introductory Financial Accounting Course

Science.gov (United States)

Shanklin, Stephen B.; Ehlen, Craig R.

2007-01-01

This paper discusses using the Monopoly[R] board game as an economic simulation exercise to reinforce an understanding of how the accounting cycle impacts financial statements used to evaluate management performance. This approach uses the rules and strategies of a familiar board game to create a simulation of business and economic realities,…

Report and accounts 1982/83. [United Kingdom

Energy Technology Data Exchange (ETDEWEB)

1983-01-01

The activities of the National Coal Board are described for the period 23 March 1982 to 26 March 1983 under the headings finance, mining, markets, personnel, research and development overseas activities, and environment. Total sales were 120.6 Mt of which power stations took 86.2. Productivity increased (at the coalface by 5.6%). The accounts are presented after the report. After taking into account the deficit grant the Board incurred a loss of 111 M pounds Sterling.

Potentials for Improvement of Resource Efficiency in Printed Circuit Board Manufacturing: A Case Study Based on Material Flow Cost Accounting

Directory of Open Access Journals (Sweden)

Yi-Xuan Wang

2017-05-01

Full Text Available The pursuit of sustainable resource use by manufacturing companies is driven by resource scarcity, environmental awareness, and cost savings potentials. To address these issues, Material Flow Cost Accounting (MFCA has been developed and applied as an effective environmental management tool. Within MFCA’s general allocation, the accounts of products and losses are overrated by weight or volume. However, such a method is incompatible with Printed Circuit Board (PCB manufacturing because of industry characteristics in which primary inputs and products are measured by area. Based on MFCA, this case study systematically established several linear cost calculation models along the production process for capturing the actual waste flows as well as performing cost-benefit analysis. The recognition of previously ignored losses offered the incentive to find appropriate indicators to conduct cost-benefit analysis on hotspots for losses. Loss identification and analysis indicated that machining and wiring are the necessities and priorities of process optimization for resource efficiency improvement measures. Therefore, this research could not only advance the achievement of a profitable and sustainable production while improving resource efficiency at the source but could also provide support for decision making in PCB manufacturing.

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...

Production of the front-end boards of the LHCb muon system

CERN Document Server

Bonivento, W; Auriemma, G

2008-01-01

This note describes the production of the front end boards CARDIAC, for the 1368 MWPC, and CARDIAC-GEM, for the 12 triple-GEM chambers, of the LHCb muon system. The PCB structure and component layout and the production issues, such as component soldering, quality assurance at the company and delivery rates, are described. The performance of these boards will be the subject of a future publication.

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

Science.gov (United States)

2010-01-21

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

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…

School Board Improvement Plans in Relation to the AIP Model of Educational Accountability: A Content Analysis

Science.gov (United States)

van Barneveld, Christina; Stienstra, Wendy; Stewart, Sandra

2006-01-01

For this study we analyzed the content of school board improvement plans in relation to the Achievement-Indicators-Policy (AIP) model of educational accountability (Nagy, Demeris, & van Barneveld, 2000). We identified areas of congruence and incongruence between the plans and the model. Results suggested that the content of the improvement…

75 FR 65395 - Notice Convening an Accountability Review Board To Examine the Circumstances of the Death of...

Science.gov (United States)

2010-10-22

... DEPARTMENT OF STATE [Public Notice: 7213] Notice Convening an Accountability Review Board To Examine the Circumstances of the Death of Three DoD Personnel Assigned to the U.S. Embassy's Office of Defense Representative Pakistan (ODRP) on February 3, 2010 Pursuant to Section 301 of the Omnibus...

Qualitative analysis of Camel Snus' website message board--users' product perceptions, insights and online interactions.

Science.gov (United States)

Wackowski, Olivia Ann; Lewis, M Jane; Delnevo, Cristine D

2011-03-01

In 2006, RJ Reynolds began test-marketing Camel Snus, a new smokeless tobacco (SLT) product. Promotion included use of a brand website, a relatively new marketing channel used by tobacco companies, which allowed visitors to learn about the product and discuss it with others on the website's message board. Our study aimed to examine early experiences with and perceptions of Camel Snus as described by board contributors and also to consider the use and benefits of the message board for both consumers and the company. We conducted a qualitative analysis, coding each message in Atlas.Ti and analysing it for emerging themes and patterns. Messages were also coded for demographic information where evident, such as tobacco use status and geographical location. Descriptive data and illustrative quotes are presented. Board participants described being introduced to Camel Snus through free samples. Favourable evaluations were posted by current smokers who had never tried SLT before as well as current users of other SLT brands. Messages indicated both initiation of dual product use among smokers and product substitution. Participants used the board to advise each other on how to use the product, where to get more, suggest ways RJ Reynolds could improve the product and to encourage RJ Reynolds to release it nationally. Camel Snus has appeal for at least some smokers and SLT users. Camel Snus' website message board may have been a doubly beneficial marketing feature in both connecting product users and providing product feedback to the company during test-marketing.

Features of accounting organization of innovative banking products

Directory of Open Access Journals (Sweden)

V.P. Matvienko

2015-06-01

Full Text Available The article deals with the features of the accounting organization and procedure, particularly the formation of significant accounting policies in banks. Since commercial banks are an important part of the economy, the article identifies factors affecting the accounting organization and formation of accounting policy. The paper characterized the organizational, methodological and technological components of the accounting organization of innovative banking products. In this paper, the attention paid to the organizational structure of the accounting department and its changes in connection with the bank innovation. This article describes the structure of the accounting policies of the innovative banking products. Defined the role of of accounting policies of the innovative banking products in the organization of the accounting process. In the development of the Degree of the accounting policy of the bank should take into account certain elements of the accounting organization of innovative banking products. This will increase the information content and to accelerate the provision of answers to questions, providing the information to optimize the management of innovation processes and the identification of the bank’s assets and expenses for banking innovation.

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...

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

Science.gov (United States)

2010-04-19

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

4 CFR 22.2 - Board Consideration [Rule 2].

Science.gov (United States)

2010-01-01

... 4 Accounts 1 2010-01-01 2010-01-01 false Board Consideration [Rule 2]. 22.2 Section 22.2 Accounts... OFFICE CONTRACT APPEALS BOARD § 22.2 Board Consideration [Rule 2]. (a) Offices. The office of the Board... consideration of a matter by all members of the Contract Appeals Board will not be granted in any appeal filed...

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

Science.gov (United States)

2012-11-19

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

Milk and dairy products presence in boarding school meals in Croatia

Directory of Open Access Journals (Sweden)

Jasenka Gajdoš Kljusurić

2003-01-01

Full Text Available Nutritive quality and variety of food intake are the most important issues for young people growing and developing. Nutritional habits of each individual are also very important. High values of proteins, mineral matters and vitamins in milk show the importance of milk consumption in meals for children and young people.In order to gain a precise insight into nutritive status of young people in Croatian boarding schools, a "closed type group" was selected. The examined groups included girls and boys at the age of 14-18 years, accommodated in 39 boarding schools. The questionnaires, organised in order to determine preferences in consumption of different food groups including milk and dairy products, are conducted as well. From the meals analysed one can recommend the improvements in meal preferences. Average values per day showed that 52 % of girls and 63 % of boys consume milk and dairy products only if includedin boarding school meals. Only 27 % of girls and 21 % of boys consumed milk or dairy products on daily basis. Results of milk and dairy product preferences are different with regards to different regions of Croatia. Region 3, Lika and Gorski Kotar, shows the highest values of dairy products consumption. The aim of the work is to determine quality of the energy and nutritive intake by nutrition analysis, and to determine nutritional irregularities with a special reference to milk and dairy products consumption. Furthermore, nutritional improvements, by including the results of meal preferences in accordance with the needs and DRI recommendations considering gender and age, are proposed.

Atlas pixel opto-board production and analysis and optolink simulation studies

International Nuclear Information System (INIS)

Nderitu, Simon Kirichu

2007-01-01

At CERN, a Large collider will collide protons at high energies. There are four experiments being built to study the particle properties from the collision. The ATLAS experiment is the largest. It has many sub detectors among which is the Pixel detector which is the innermost part. The Pixel detector has eighty million channels that have to be read out. An optical link is utilized for the read out. It has optical to electronic interfaces both on the detector and off the detector at the counting room. The component on the detector in called the opto-board. This work discusses the production testing of the opto-boards to be installed on the detector. A total of 300 opto-boards including spares have been produced. The production was done in three laboratories among which is the laboratory at the University of Wuppertal which had the responsibility of Post production testing of all the one third of the total opto-boards. The results are discussed in this work. The analysis of the results from the total production process has been done in the scope of this work as well. In addition to the production, a study by simulation of the communication links optical signal has been done. This has enabled an assessment of the sufficiency of the optical signal against the transmission attenuation and irradiation degradation. A System Test set up has been put up at Wuppertal to enhance general studies for better understanding of the Pixel read out system. Among other studies is the study of the timing parameters behavior of the System which has been done in this work and enhanced by a simulation. These parameters are namely the mark to space ratio and the fine delay and their relatedness during the optolink tuning. A bit error rate test based on the System has also been done which enabled assessment of the transmission quality utilizing the tools inbuilt in the System Test. These results have been presented in this work. (orig.)

49 CFR 1011.5 - Employee boards.

Science.gov (United States)

2010-10-01

... 49 Transportation 8 2010-10-01 2010-10-01 false Employee boards. 1011.5 Section 1011.5... OF TRANSPORTATION GENERAL RULES AND REGULATIONS BOARD ORGANIZATION; DELEGATIONS OF AUTHORITY § 1011.5 Employee boards. This section covers matters assigned to the Accounting Board, a board of employees of the...

Governing Board of the Pension Fund

CERN Multimedia

2004-01-01

The Governing Board of the Pension Fund held its one-hundred-and twenty-sixth meeting on 7th September 2004. The first main item on the agenda was a report by the Chairman, J. Bezemer, on the June meetings of the CERN Council and its committees. Dr Bezemer reported that, at its June session, the Council had unanimously approved the 2003 annual report and accounts of the Pension Fund. and had appointed himself and Mr P. Levaux members of the Governing Board for periods of 18 months1 and 3 years respectively, with J.-P. Ruder and F. Bello as their respective alternates. On the basis of a recommendation first made by the Governing Board in October 2002 and confirmed at its June 2004 meeting, the Council had also re-appointed Dr Bezemer Chairman of the Governing Board for a period of 18 months*. A further item on the Governing Board's agenda was the examination of the half-yearly accounts, namely the profit and loss account, the contributions and benefits account and the balance sheet. J. Steel and the Administ...

Business Cycle Accounting: Bulgaria after the introduction of the currency board arrangement (1999-2014

Directory of Open Access Journals (Sweden)

Aleksandar Vasilev

2017-12-01

Full Text Available This paper focuses on explaining the economic fluctuations in Bulgaria after the introduction of the currency board arrangement in 1997, the period of macroeconomic stability that ensued, the EU accession, and the episode of the recent global financial crisis. This paper follows Chari et al. (2002, 2007 and performs business cycle accounting (BCA for Bulgaria during the period 1999-2014. As in Cavalcanti (2007, who studies the Portuguese business cycles, most of the volatility in output per capita in Bulgaria over the period is due to variations in the efficiency and labor wedges.

Research of Control System and Fault Diagnosis of the Sound-absorbing Board Production Line

Directory of Open Access Journals (Sweden)

Yanjun Xiao

2014-08-01

Full Text Available Programmable Logic Controller is the core of the control system of the sound- absorbing board production line and the design of fault diagnosis is an essential modules in the sound- absorbing board production line. The article discourses the application of PLC in the control system of the production line, and designs the methods of grading treatment and prevention of troubles, which makes use of PLC’S logic functions. The method has good expansibility, and has good guidance to the fault diagnosis in other automation equipments.

Risk Management: An Accountability Guide for University and College Boards

Science.gov (United States)

Abraham, Janice M.

2013-01-01

With proven advice and practical best practices for sound risk management, this robust publication written by the CEO of United Educators identifies how engaged board members should collaborate closely with institutional leaders on a variety of operational and strategic risks. All board members, whatever their role or committee assignment, will…

A survey. Financial accounting and internal control functions pursued by hospital boards.

Science.gov (United States)

Gavin, T A

1984-09-01

Justification for a board committee's existence is its ability to devote time to issues judged to be important by the full board. This seems to have happened. Multiple committees pursue more functions than the other committee structures. Boards lacking an FA/IC committee pursue significantly fewer functions than their counterparts with committees. Substantial respondent agreement exists on those functions most and least frequently pursued, those perceived to be most and least important, and those perceived to be most and least effectively undertaken. Distinctions between committee structures and the full board, noted in the previous paragraph, hold true with respect to the importance of functions. All board structures identified reviewing the budget and comparing it to actual results as important. Committee structures are generally more inclined to address functions related to the work of the independent auditor and the effectiveness of the hospital's system and controls than are full board structures. Functions related to the internal auditor are pursued least frequently by all FA/IC board structures. The following suggestions are made to help boards pay adequate attention to and obtain objective information about the financial affairs of their hospitals. Those boards that do not have some form of an FA/IC committee should consider starting one. Evidence shows chief financial officers have been a moving force in establishing and strengthening such committees. Boards having a joint or single committee structure should consider upgrading their structure to either a single committee or multiple committees respectively. The complexity of the healthcare environment requires that more FA/IC functions be addressed by the board. The board or its FA/IC committee(s) should meet with their independent CPA's, fiscal intermediary auditors, and internal auditors. Where the hospital lacks an internal audit function a study should be undertaken to determine the feasibility of

Commercial and Cost Effective Production of Two-Dimensional Read-Out Boards for Sub-Atomic Particle Detectors

International Nuclear Information System (INIS)

Crary, David; Majka, Richard

2010-01-01

We report results from research aimed at developing and demonstrating production of 2-D readout structures for GEM (Gas Electron Multiplier) charged particle tracking chambers at Tech-Etch. Readout boards of two types, bi-planar and single plane, were fabricated and evaluated. The results show that Tech-Etch can produce suitable boards of either type however the single plane board has a number of advantages both in production and use that will likely make it the preferred choice for GEM tracking chambers

CORPORATE GOVERNANCE AND ACCOUNTING IRREGULARITIES: Evidence from the Two-tiered Board Structure in Indonesia

Directory of Open Access Journals (Sweden)

Jaswadi JASWADI

2012-09-01

Full Text Available This study aims to investigate the extent to which the Indonesian corporate governance mechanism acts as an effective tool for protecting financial statements users against accounting irregularities. Considering that accounting irregularities might occur in between error and the fraud act, this study reviews the literature on minimizing the seriousness of these reporting incidences. The level of seriousness in misstatements is more severe when: (1 there is absence of financial expert(s on supervisory boards and audit committees, (2 companies have short tenured-CEOs and poor internal control systems, and (3 auditors are solely appointed by firms’ BOCs without agreement of block holders (known as referral. In addition, an examination of simultaneous effects of each corporate governance dimension reveals a general weakness of the BOCs and their audit committees. However, the BOC and audit committee could be an effective tool in mitigating reporting incidences, especially when they show high-quality collaboration.

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.

Multi-board concept - a scenario based approach for supporting product quality and life cycle oriented design

DEFF Research Database (Denmark)

Robotham, Antony John; Hertzum, Morten

2000-01-01

This paper will describe the multi-board concept, which is a working approach for supporting life cycle oriented design and product quality. Aspects of this concept include construction of a common working environment where multiple display boards depict scenarios of the product life cycle...... to believe that the multi-board concept promises to be a useful means of communication amongst the design team. We be-lieve that it fosters a thorough understanding of life cycle events, which, in turn, inspires the design of innovative products of the highest quality......., creating a shared quality mindset amongst design-ers, and developing creativity and synthesis in product design. The appropriateness of scenarios for supporting life cycle oriented design will be ar-gued and preliminary results from early experi-mentation will be presented.Initial results lead us...

Computer aided production of manufacturing CAMAC-wired boards by the multiwire-technique

Energy Technology Data Exchange (ETDEWEB)

Martini, M; Brehmer, W

1975-10-01

The multiwire-technique is a computer controlled wiring method for the manufacturing of circuit boards with insulated conductors. The technical data for production are dimensional drawings of the board and a list of all points which are to be connected. The listing must be in absolute co-ordinates including a list of all soldering points for component parts and a reproducible print pattern for inscription. For this wiring method a CAMAC standard board, a layout plan with alpha-numeric symbols, and a computer program which produces the essential technical data were developed. A description of the alpha-numeric symbols, the quality of the program, recognition and checking of these symbols, and the produced technical data is presented. (auth)

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.

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...

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.

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.

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.

Monolingual accounting dictionaries for EFL text production

Directory of Open Access Journals (Sweden)

Sandro Nielsen

2006-10-01

Full Text Available Monolingual accounting dictionaries are important for producing financial reporting texts in English in an international setting, because of the lack of specialised bilingual dictionaries. As the intended user groups have different factual and linguistic competences, they require specific types of information. By identifying and analysing the users' factual and linguistic competences, user needs, use-situations and the stages involved in producing accounting texts in English as a foreign language, lexicographers will have a sound basis for designing the optimal English accounting dictionary for EFL text production. The monolingual accounting dictionary needs to include information about UK, US and international accounting terms, their grammatical properties, their potential for being combined with other words in collocations, phrases and sentences in order to meet user requirements. Data items that deal with these aspects are necessary for the international user group as they produce subject-field specific and register-specific texts in a foreign language, and the data items are relevant for the various stages in text production: draft writing, copyediting, stylistic editing and proofreading.

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.

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

Science.gov (United States)

2012-06-07

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

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

Science.gov (United States)

2013-01-14

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

36 CFR 1121.11 - Accounting of disclosures.

Science.gov (United States)

2010-07-01

... 36 Parks, Forests, and Public Property 3 2010-07-01 2010-07-01 false Accounting of disclosures... COMPLIANCE BOARD PRIVACY ACT IMPLEMENTATION § 1121.11 Accounting of disclosures. (a) The Board shall, except... an accurate accounting of— (1) The date, nature and purpose of each disclosure of a record to any...

GOVERNING BOARD OF THE PENSION FUND

CERN Multimedia

2002-01-01

The Governing Board met on 9 April and 4 June. The first of these two meetings was essentially devoted to the examination and approval of the draft 2001 Annual Report of the Pension Fund and the allocation of the year's results. In the latter connection, the Governing Board decided, on the basis of the recommendations by the two firms of actuaries involved in the last actuarial review, that the amounts previously referred to in the accounts as "reserves" should be considered as part of the Fund's capital. The description of part of the Fund's assets as reserves as opposed to capital hitherto had been a matter of form rather than anything more fundamental. The Governing Board therefore formally approved this change in the Fund's accounting practices for the sake of consistency between the Accounts of the Fund and the approach adopted by the actuaries in the actuarial review. Among the other items examined during the meeting, the Governing Board approved a new strategic allocation for investments, which essenti...

Forming the face of green products : Mood boards and early consumer involvement in ship interior design

NARCIS (Netherlands)

Murto, P.; Ahola, M.; Person, F.E.O.K.

2013-01-01

In this paper, we study mood boards and the process by which they can be used to understand consumer inferences about environmental sustainability in the early stages of green product development. As a component of a research project on sustainable ship design, we created mood boards showcasing

Monolingual accounting dictionaries for EFL text production

DEFF Research Database (Denmark)

Nielsen, Sandro

2006-01-01

Monolingual accounting dictionaries are important for producing financial reporting texts in English in an international setting, because of the lack of specialised bilingual dictionaries. As the intended user groups have different factual and linguistic competences, they require specific types...... text production. The monolingual accounting dictionary needs to include information about UK, US and international accounting terms, their grammatical properties, their potential for being combined with other words in collocations, phrases and sentences in order to meet user requirements. Data items...... of information. By identifying and analysing the users' factual and linguistic competences, user needs, use-situations and the stages involved in producing accounting texts in English as a foreign language, lexicographers will have a sound basis for designing the optimal English accounting dictionary for EFL...

Monolingual Accounting Dictionaries for EFL Text Production

DEFF Research Database (Denmark)

Nielsen, Sandro

2009-01-01

Monolingual accounting dictionaries are important for producing financial reporting texts in English in an international setting, because of the lack of specialised bilingual dictionaries. As the intended user groups have different factual and linguistic competences, they require specific types...... text production. The monolingual accounting dictionary needs to include information about UK, US and international accounting terms, their grammatical properties, their potential for being combined with other words in collocations, phrases and sentences in order to meet user requirements. Data items...... of information. By identifying and analysing the users' factual and linguistic competences, user needs, use-situations and the stages involved in producing accounting texts in English as a foreign language, lexicographers will have a sound basis for designing the optimal English accounting dictionary for EFL...

THE INFLUENCE OF BOARD OF COMMISSIONERS AND AUDIT COMMITTEE EFFECTIVENESS, OWNERSHIP STRUCTURE, BANK MONITORING, AND FIRM LIFE CYCLE ON ACCOUNTING FRAUD

Directory of Open Access Journals (Sweden)

Synthia Madya Kusumawati

2013-06-01

Full Text Available Financial statement fraud has cost market participants, including investors, employees, creditors, and pensioners. Capital market participants expect active and vigilant corporate governance to ensure the quality, integrity, and transparency of financial information. Financial statement fraud is a serious threat to market participants’ confidence in published audited financial statements. Financial statement fraud has recently received considerable attention from the business community, accounting profession, academicians, and regulators. This paper sheds light on the factors that may increase the likelihood of financial statement fraud. This study empirically tests the impact of board of commissioners and audit committee effectiveness, ownership structure, bank monitoring, and the firm life cycle on the probability of accounting fraud. Hypothesis testing was carried out by using logistic regression model using fraud data from BAPEPAM-LK (Indonesia Stock Exchange Supervisory Agency during the years of 2005-2011. The result of this study indicates that the audit committee effectiveness and controlled family ownership reduce the fraud probability. However, the effectiveness of board commissioners, foreign ownership, bank monitoring, and the firm life cycle do not have any effect on fraud probability.

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.

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

Science.gov (United States)

2010-10-20

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

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

Science.gov (United States)

2010-10-01

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

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

NARCIS (Netherlands)

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

2010-01-01

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

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

NARCIS (Netherlands)

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

2010-01-01

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

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

Science.gov (United States)

2011-08-10

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

13 CFR 120.463 - Regulatory accounting-What are SBA's regulatory accounting requirements for SBA Supervised Lenders?

Science.gov (United States)

2010-01-01

... basis in accordance with Generally Accepted Accounting Principles (GAAP) as promulgated by the Financial Accounting Standards Board (FASB), supplemented by Regulatory Accounting Principles (RAP) as identified by... set forth in FASB Statement of Financial Accounting Standards No. 15, Accounting by Debtors and...

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. 

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...

Accounting in the Context of the Implementation of Production Sharing Agreements

Directory of Open Access Journals (Sweden)

Orlova Valentina K.

2018-03-01

Full Text Available The aim of the article is to study the problems of accounting in the context of the implementation of production sharing agreements (PSAs concerning development of proposals for their solution. Therefore, the main tasks considered are the assessment of the legal framework for regulation of accounting in the context of the implementation of production sharing agreements in accordance with the current legislation, a critical analysis of the unsettled provisions of the current legislation acts for the practical need, to generate information on specific accounting objects for management purposes. The ways of their solving based on the methodology for the accounting of PSAs are suggested. The methodology and scientific approaches of the research imply general scientific and specific research methods associated with complex processes of the functioning of the system for managing business entities in languages of the PSA implementation. There proposed a scheme for accounting in the context of the PSA implementation, which allows introducing in the accounting system objects that are new and characteristic only for the PSA. The practical significance is that the obtained results make it possible to separate compensation costs, single social contribution, which is necessary for determining the object of taxation in the context of PSA; to generate information on compensation costs, which is necessary when dividing the products into compensatory and profitable ones, which allows to reflect in the accounting the division of finished products into compensatory, profitable for the investor and profitable for the state. The originality and value of the authors’ development contributes to the formation of reliable information about management objects in the PSA between enterprises and the state, with clear allocation of compensation costs, compensatory products, profitable products for the state and profitable products for the investor in separate accounts.

Cost Accounting: Production and Equipment Services.

Science.gov (United States)

Schmid, William T.

Cost accounting for audiovisual productions should include direct costs, and, in some cases, the media administrator may have to calculate a per-hour surcharge for general operating overhead as well. Such procedures enable the administrator to determine cost effectiveness, to control cost overruns, and to generate more staff efficiency. Cost…

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

Science.gov (United States)

2011-10-05

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

Towards the convergence of accounting treatment for intangible assets

OpenAIRE

Ramírez Córcoles, Yolanda

2010-01-01

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...

The design of Eco Board Games as an umbrella approach to sustainable product design education

DEFF Research Database (Denmark)

Boks, Casper; McAloone, Tim C.

2009-01-01

The multidisciplinarity and quickly broadening scope of sustainable product design education provide incentives for experimentation with different pedagogical techniques. One of these, involving the development of eco board games, has been used at both the Technical University Denmark and the Nor......The multidisciplinarity and quickly broadening scope of sustainable product design education provide incentives for experimentation with different pedagogical techniques. One of these, involving the development of eco board games, has been used at both the Technical University Denmark...... and the Norwegian University of Science and Technology. This paper aims to reflect on the experiences, in terms of ratonales, learning goals, possible variations of the exercise, delivered course work, and future ambitions....

Extending the Use and Effectiveness of the Monopoly® Board Game as an In-Class Economic Simulation in the Introductory Financial Accounting Course

Science.gov (United States)

Shanklin, Stephen B.; Ehlen, Craig R.

2017-01-01

This paper extends the use of the Monopoly® board game as an economic simulation exercise designed to reinforce an understanding of how the accounting cycle impacts the financial statements used to evaluate management performance. This extension adds elements of debt not previously utilized to allow for an introduction of the fundamentals of ratio…

Tobacco price boards as a promotional strategy-a longitudinal observational study in Australian retailers.

Science.gov (United States)

Bayly, Megan; Scollo, Michelle; White, Sarah; Lindorff, Kylie; Wakefield, Melanie

2017-07-22

Price boards in tobacco retailers are one of the few forms of tobacco promotion remaining in Australia. This study aimed to examine how these boards were used to promote products over a period of rapidly rising taxes. Observations were made in a panel of 350 stores in Melbourne, Australia, in November of 2013 (just before) and in 2014 and 2015 (after 12.5% increases in tobacco duty). Fieldworkers unobtrusively noted the presence and characteristics of price boards, and the brand name, size and price of the product at the top of each board. Price boards were common in all store types apart from newsagent/lottery agents. The characteristics of the top-listed product changed notably over time: premium brands accounted for 66% of top-listed products in 2013, significantly declining to 43% in 2015, while packs of 20 cigarettes increased in prominence from 32% to 45%. The prevalence of packs of 20 cigarettes in budget market segments tripled from 2013 (13%) and 2014 (11%) to 32% in 2015, with no change in the proportion of packs that were under $A20 from 2014 (37%) to 2015 (36%). The rate of increase in the average price of the top-listed pack correspondingly flattened from 2014 to 2015 compared with 2013-2014. Price boards promote tobacco products in ways that undermine the effectiveness of tax policy as a means of discouraging consumption. Communication to consumers about prices should be restricted to information sheets provided to adult smokers on request at the point of sale. © Article author(s) (or their employer(s) unless otherwise stated in the text of the article) 2017. All rights reserved. No commercial use is permitted unless otherwise expressly granted.

How to manage co-product inputs in emergy accounting exemplified by willow production for bioenergy

DEFF Research Database (Denmark)

Kamp, Andreas; Østergård, Hanne

2013-01-01

Assessments of environmental performance are challenged by multifunctionality of production systems where impacts cannot be assigned to any one specific output. In the assessment method emergy accounting, all available energy used up for a process is summed up after being converted to solar...... equivalent Joules. In emergy accounting each output carries the resource use burden of all co-produced outputs. When comparing emergy indicators on a product-to-product basis (reference approach), products from single-output processes tend to be favoured. This constitutes a method bias. Building on emergy...

From Board to Bedside: How the Application of Financial Structures to Safety and Quality Can Drive Accountability in a Large Health Care System.

Science.gov (United States)

Austin, J Matthew; Demski, Renee; Callender, Tiffany; Lee, K H Ken; Hoffman, Ann; Allen, Lisa; Radke, Deborah A; Kim, Yungjin; Werthman, Ronald J; Peterson, Ronald R; Pronovost, Peter J

2017-04-01

As the health care system in the United States places greater emphasis on the public reporting of quality and safety data and its use to determine payment, provider organizations must implement structures that ensure discipline and rigor regarding these data. An academic health system, as part of a performance management system, applied four key components of a financial reporting structure to support the goal of top-to-bottom accountability for improving quality and safety. The four components implemented by Johns Hopkins Medicine were governance, accountability, reporting of consolidated quality performance statements, and auditing. Governance is provided by the health system's Patient Safety and Quality Board Committee, which reviews goals and strategy for patient safety and quality, reviews quarterly performance for each entity, and holds organizational leaders accountable for performance. An accountability plan includes escalating levels of review corresponding to the number of months an entity misses the defined performance target for a measure. A consolidated quality statement helps inform the Patient Safety and Quality Board Committee and leadership on key quality and safety issues. An audit evaluates the efficiency and effectiveness of processes for data collection, validation, and storage, as to ensure the accuracy and completeness of quality measure reporting. If hospitals and health systems truly want to prioritize improvements in safety and quality, they will need to create a performance management system that ensures data validity and supports performance accountability. Without valid data, it is difficult to know whether a performance gap is due to data quality or clinical quality. Copyright © 2017 The Joint Commission. Published by Elsevier Inc. All rights reserved.

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

Science.gov (United States)

2010-04-09

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

Production capacity of metallurgical enterprises in modular structure of management accounting

Directory of Open Access Journals (Sweden)

Zambrzhitskaia E.S.

2017-01-01

Full Text Available This article is the result of constant research in development of management accounting at modern Russian metallurgical works. The required steps of renovation are presented for the modernization of management accounting system in the case of production capacity. The necessary factors with defined values are systematized for modern enterprises. The main ones are those which are regulate the measure of the payload of production capacity. For the purposes of effective management accounting at metallurgical enterprises it is suggested to use the system of controlling parameters which were formulated for the enterprise for production of rolls. Later in the article the necessary changes to the modular structure of management accounting business are described and expanded with new structural element – “Management of production capacity”. The suggested methodical approach will allow the company management to respond quickly to rapidly changing external environment and, as a consequence, to make effective management decisions.

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

Science.gov (United States)

2010-10-01

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

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.

76 FR 3142 - Release of Exposure Draft Technical Bulletins; Accounting for Oil and Gas Resources and Federal...

Science.gov (United States)

2011-01-19

... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Release of Exposure Draft Technical Bulletins... Accounting Standards Advisory Board. ACTION: Notice. Board Action: Pursuant to 31 U.S.C. 3511(d), the Federal... October, 2010, notice is hereby given that the Federal Accounting Standards Advisory Board (FASAB) has...

In pursuit of a foundational accountancy philosophy

Directory of Open Access Journals (Sweden)

P. Buys

2008-07-01

Full Text Available Recent accounting history is characterised by many developments, including several high-profile corporate failures, such as Enron, Parmalat and even Saambou, as well as major developments in financial reporting standards, such as the broadbased acceptance of international financial reporting standards and the convergence efforts between the UK-based International Accounting Standards Board and the US-based Financial Accounting Standards Board. As a result, long-accepted accounting assumptions are being challenged in favour of new principles and practices. Furthermore, in academic circles the scientific foundation of accounting is being questioned. At many universities, limited education is taking place in the underlying theory and philosophy of accounting in favour of teaching prospective accountants how to pass difficult professional exams. Seen against this backdrop, a reconsideration of the objectives and purpose of accountancy may be overdue. This article attempts to illuminate the intrinsic assumptions and objectives of accountancy, seen in the light of modern-day accounting issues and developments.

Embedded controllers for local board-control

CERN Document Server

Neufeld, Niko; Mini, Giuseppe; Sannino, Mario; Guzik, Zbigniew; Jacobsson, Richard; Jost, Beat

2005-01-01

The LHCb experiment at CERN has a large number of custom electronic boards performing high-speed data-processing. Like in any large experiment the control and monitoring of these crate-mounted boards must be integrated into the overall control-system. Traditionally this has been done by using buses like VME on the back-plane of the crates. LHCb has chosen to equip every board with an embedded micro-controller and connecting them in a large Local Area Network. The intelligence of these devices allows complex (soft) real-time control and monitoring, required for modern powerful FPGA driven electronics. Moreover each board has its own, isolated control access path, which increases the robustness of the entire system. The system is now in pre-production at several sites and will go into full production during next year. The hardware and software will be discussed and experiences from the R&D and pre-production will be reviewed, with an emphasis on advantages and difficulties of this approach to board-control.

The use of fund accounting and the need for single fund reporting by institutional healthcare providers. Principles and Practices Board Statement No. 8. Healthcare Financial Management Association.

Science.gov (United States)

1986-06-01

For many years, hospitals and other institutional healthcare providers used fund accounting as a basis for presenting their financial statements. Recently, authoritative literature has placed less emphasis on separate fund reporting. This is evidenced by the reduction of fund classifications specified in the literature. This trend seems to follow the recognition that institutional healthcare activities should be reported in a manner comparable to other businesses. The Principles and Practices Board (P&P Board) of the Healthcare Financial management Association believes that general purpose financial statements of institutional healthcare providers should be comparable to reporting by other businesses. That is, all assets, liabilities, and equity are presented in a single aggregated balance sheet without differentiation by fund. This form of presentation, referred to in this statement as single fund reporting, should be used by all institutional healthcare providers including those that are part of HMOs, universities, municipalities, and other larger entities when separate reports of the provider are issued. The P&P Board is studying other significant issues concerning the reporting of revenues and components of equity and changes therein. The conclusion in this statement can be implemented even though conclusions on these related subjects are not yet complete. The P&P Board recognizes that certain circumstances may require detailed records and reports for special purposes. This statement deals only with those general purpose financial statements on which an independent accountant's opinion is expressed.

Evaluation of forearm support provided by the Workplace Board on perceived tension, comfort and productivity in pregnant and non-pregnant computer users.

Science.gov (United States)

Slot, Tegan; Charpentier, Karine; Dumas, Geneviève; Delisle, Alain; Leger, Andy; Plamondon, André

2009-01-01

The aim of the study was to evaluate the effect of forearm support provided by the Workplace Board on perceived tension, comfort and productivity among pregnant and non-pregnant female computer workers. Ten pregnant and 18 non-pregnant women participated in the study. Participants completed three sets of tension/discomfort questionnaires at two week intervals. The first set was completed prior to any workstation intervention; the second set was completed after two weeks working with an ergonomically adjusted workstation; the third set was completed after two weeks working with the Workplace Board integrated into the office workstation. With the Workplace Board, decreased perceived tension was reported in the left shoulder, wrist and low back in non-pregnant women only. The Board was generally liked by all participants, and increased comfort and productivity in all areas, with the exception of a negative effect on productivity of general office tasks. The board is suitable for integration in most office workstations and for most users, but has no special benefits for pregnant women.

48 CFR 9904.416 - Accounting for insurance costs.

Science.gov (United States)

2010-10-01

... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Accounting for insurance costs. 9904.416 Section 9904.416 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD... ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.416 Accounting for insurance costs. ...

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

Science.gov (United States)

2011-12-22

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

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

Science.gov (United States)

2012-05-03

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

Production and use of independent media: road to government accountability?

NARCIS (Netherlands)

A. Macedo de Jesus (Anderson); I.L. van Staveren (Iris)

2014-01-01

markdownabstract__Abstract__ This study addresses the question to what extent independent media contributes to government accountability, in particular the social accountability of governments in service delivery. It does so by analysing the effect of the production and use of independent media

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

How to Manage Inputs from Co-production Processes in Emergy Accounting

DEFF Research Database (Denmark)

Kamp, Andreas; Østergård, Hanne

2012-01-01

In life cycle assessments it is a challenge to allocate resource use and environmental impact in processes with multiple outputs. This is especially the case when systems include agricultural products that in their production cannot be separated from each other. For emergy accounting, Bastianoni...... with systems that do not depend on joint production processes is still lacking. As a consequence, a product relying on inputs from joint production processes appears to compete poorly with a similar product that does not have to account for co-products appearing upstream. This is counter to perceived benefits...... and Marchettini (2000) suggested how to calculate transformities and other indices for joint production systems. Their proposals however, do not include how to manage inputs from joint production systems. Thus a practical method for making systems with inputs from joint production processes comparable...

How to manage inputs from joint production processes in emergy accounting

DEFF Research Database (Denmark)

Kamp, Andreas; Østergård, Hanne

In life-cycle assessments it is a challenge to allocate resource use and environmental impact in processes with multiple outputs. This is especially the case when systems include agricultural products that in their production cannot be separated from each other. For emergy accounting, Bastianoni...... with systems that do not depend on joint production processes is still lacking. As a consequence, a product relying on inputs from joint production processes appears to compete poorly with a similar product that does not have to account for by-products appearing upstream. This is counter to perceived benefits...... and Marchettini (2000) suggested how to calculate transformities and other indices for joint production systems. Their proposals however, do not include how to manage inputs from joint production systems. Thus a practical method for making systems with inputs from joint production processes comparable...

48 CFR 9903.101 - Cost Accounting Standards.

Science.gov (United States)

2010-10-01

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

SÜRDÜRÜLEBİLİRLİK MUHASEBESİ STANDARTLARI KURULU - SUSTAINABILITY ACCOUNTING STANDARDS BOARD

Directory of Open Access Journals (Sweden)

Çağatay AKARÇAY

2014-07-01

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

Activated Carbon by Co-pyrolysis and Steam Activation from Particle Board and Melamine Formaldehyde Resin: Production, Adsorption Properties and Techno Economic Evaluation

Directory of Open Access Journals (Sweden)

Kenny Vanreppelen

2013-03-01

Full Text Available One of the top strategic objectives and research areas in Europe is recovering wood from processing and end of life products. However, there are still several "contaminated" wood products that are not or only partly reused/recycled. Particle board waste which is contaminated with aminoplasts is one of these products. In addition, a considerable amount of aminoplast waste resinis produced for the production of particle board that cannot be re-used or recycled. The chemical properties of these wastes (high nitrogen content of 5.9 wt% and 54.1 wt% for particle board and melamine formaldehyde respectively make them ideal precursors for the production of nitrogenised activated carbon. The profitability of the produced activated carbon is investigated by calculating the net present value, the minimum selling price and performing a Monte Carlo sensitivity analysis. Encouraging results for a profitable production are obtained even though the current assumptions start from a rather pessimistic scenario.

7 CFR 1221.118 - Refund escrow accounts.

Science.gov (United States)

2010-01-01

... Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING... INFORMATION ORDER Sorghum Promotion, Research, and Information Order Sorghum Promotion, Research, and Information Board § 1221.118 Refund escrow accounts. (a) The Board shall establish an interest bearing escrow...

Pricing for finished products of the enterprise: accounting and analytical aspect

Directory of Open Access Journals (Sweden)

N.L. Pravdyuk

2017-03-01

Full Text Available The pricing policy chosen by the enterprise in respect of goods and finished products of own production, has a decisive influence on the formation of financial results. In modern economic conditions we need to strengthen managerial decisions on the choice and carrying out price policy and a means of solving this problem is accounting. To determine the boundaries and competence of decision-making we analyzed the regulation of these terms and processes, as well as the dynamics of the stocks across sectors of the economy, the consumer price index, producer price index, the price index of realization of industrial products. Widely used data analytical reviews of the national Bank of Ukraine, enterprises' expectations regarding efficiency, the analysis of financial market indicators, etc. Established that the provision of information management pricing of goods shall conform to the requirements of the economy, by deepening complexity of accounting, to ensure the needs of consumers. According to the study substantiates the basics of accounting and analytical aspect of the pricing policy for finished products businesses. In the study of pricing policies in respect of goods in accounting and analytical aspect, we have established the following. The existing normative-legal acts and definitions of researchers on economic and accounting analysis of the concept give a sufficiently wide interpretation, which depends on the orientation and activity of the enterprise. Factors and points of influence on the efficiency of the pricing policy are: information support of process of pricing assessment of pricing factors, establish the objectives of price policy, assessment of customer demand, cost analysis, competition analysis, selecting a pricing method that measures the price adjustment, the evaluation price risk. The economic impact of the market environment is the most significant to the pricing policy of agricultural enterprises, which revealed the analysis

Information technology and the board of directors.

Science.gov (United States)

Nolan, Richard; McFarlan, F Warren

2005-10-01

Ever since the Y2K scare, boards have grown increasingly nervous about corporate dependence on information technology. Since then, computer crashes, denial of service attacks, competitive pressures, and the need to automate compliance with government regulations have heightened board sensitivity to IT risk. Unfortunately, most boards remain largely in the dark when it comes to IT spending and strategy, despite the fact that corporate information assets can account for more than 50% of capital spending. A lack of board oversight for IT activities is dangerous, the authors say. It puts firms at risk in the same way that failing to audit their books would. Companies that have established board-level IT governance committees are better able to control IT project costs and carve out competitive advantage. But there is no one-size-fits-all model for board supervision of a company's IT operations. The correct approach depends on what strategic "mode" a company is in whether its operations are extremely dependent on IT or not, and whether or not it relies heavily on keeping up with the latest technologies. This article spells out the conditions under which boards need to change their level of involvement in IT decisions, explaining how members can recognize their firms' IT risks and decide whether they should pursue more aggressive IT governance. The authors delineate what an IT governance committee should look like in terms of charter, membership, duties, and overall agenda. They also offer recommendations for developing IT policies that take into account an organization's operational and strategic needs and suggest what to do when those needs change. Given the dizzying pace of change in the world of IT, boards can't afford to ignore the state of their IT systems and capabilities. Appropriate board governance can go a long way toward helping a company avoid unnecessary risk and improve its competitive position.

48 CFR 9904.405 - Accounting for unallowable costs.

Science.gov (United States)

2010-10-01

... costs. 9904.405 Section 9904.405 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.405 Accounting for unallowable costs. ...

47 CFR 32.16 - Changes in accounting standards.

Science.gov (United States)

2010-10-01

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

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

Science.gov (United States)

2013-06-10

... to accounting standards in these rules to the Financial Accounting Standards Board Accounting... Financial Accounting Standards Board Accounting Standards Codification. In accordance with 12 U.S.C. 2252..., Loan Policies and Operations, and Funding Operations; Accounting and Reporting Requirements; Federal...

78 FR 41191 - Senior Executive Service Performance Review Board

Science.gov (United States)

2013-07-09

... DEPARTMENT OF TRANSPORTATION Surface Transportation Board Senior Executive Service Performance... Transportation Board (STB) publishes the names of the Persons selected to serve on its Senior Executive Service... performance appraisal system making senior executives accountable for organizational and individual goal...

Revised Accounting for Business Combinations

Science.gov (United States)

Wilson, Arlette C.; Key, Kimberly

2008-01-01

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

FINANCIAL ACCOUNTING QUALITY AND ITS DEFINING CHARACTERISTICS

Directory of Open Access Journals (Sweden)

Andra M. ACHIM

2014-11-01

Full Text Available The importance ofhigh-quality financial statements is highlighted by the main standard-setting institutions activating in the field of accounting and reporting. These have issued Conceptual Frameworks which state and describe the qualitative characteristics of accounting information. In this qualitative study, the research methodology consists of reviewing the literature related to the definition of accounting quality and striving for understanding how it can be explained. The main objective of the study is to identify the characteristics information should possess in order to be of high quality. These characteristics also contribute to the way of defining financial accounting quality. The main conclusions that arise from this research are represented by the facts that indeed financial accounting quality cannot be uniquely defined and that financial information is of good quality when it enhances the characteristics incorporated in the conceptual frameworks issued by both International Accounting Standards Board and Financial Accounting Standards Board.

Accounting for co-products in energy use, greenhouse gas emission savings and land use of biodiesel production from vegetable oils

NARCIS (Netherlands)

Corré, W.J.; Conijn, J.G.; Meesters, K.P.H.; Bos, H.L.

2016-01-01

Accounting for co-products of vegetable oil production is essential in reviewing the sustainability of biodiesel production, especially since oil crops produce valuable protein-rich co-products in different quantities and qualities. Two accounting methods, allocation on the basis of energy

GOVERNING BOARD OF THE PENSION FUND

CERN Multimedia

2003-01-01

The Governing Board of the Pension Fund began its one hundred and eighteenth meeting on 2nd September by taking note of an oral report on the June Council session by the Chairman, J. Bezemer, who underlined that the annual report and the accounts of the Pension Fund for 2002 had been unanimously approved. At its June session, the Council had also approved the proposal to create a new category of personnel, Local Staff, who would be subject to the same pension rules as internationally recruited staff. Following a request from the external auditors, the Administrator presented a proposed change to the accounting rules, consisting of introducing a loss reserve for risks other than those associated with the financial markets. The purpose of this new heading in the profit and loss account is to increase transparency by obliging the Fund's Administration to book any potential loss in the accounts as soon as it is identified, even if it ultimately fails to materialize. The Governing Board unanimously approved the p...

Report and accounts 1983/84

Energy Technology Data Exchange (ETDEWEB)

1984-01-01

The activities of the National Coal Board are described for the period 27 March 1983 to 31 March 1984. After a summary of the year and brief discussions of the business climate, the industry's Plan for Coal, and the NUM dispute, there are sections on the following: organisation, finance, production, markets, personnel, research and development, estates, overseas activities, and environment. The accounts are presented after the report. Total sales were 108.5 Mt of which power stations took 75.5. Although productivity in the first half of the year was reaching record levels, the NUM overtime ban and strike action adversely affected results in the last six months of the year - disputes caused a loss of 13.1 Mt, of which 11.8 Mt was a result of the NUM's overtime ban and subsequent strike action.

Productivity Change, Technical Progress, and Relative Efficiency Change in the Public Accounting Industry

OpenAIRE

Rajiv D. Banker; Hsihui Chang; Ram Natarajan

2005-01-01

We present evidence on components of productivity change in the public accounting industry toward the end of the 20th century. Using revenue and human resource data from 64 of the 100 largest public accounting firms in the United States for the 1995--1999 period, we analyze productivity change, technical progress, and relative efficiency change over time. The average public accounting firm experienced a productivity growth of 9.5% between 1995 and 1999. We find support for the hypothesis that...

48 CFR 9903.307 - Cost Accounting Standards Preambles.

Science.gov (United States)

2010-10-01

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

New trends in designing NPP control boards

International Nuclear Information System (INIS)

Kondrat'ev, V.V.

1981-01-01

A short analytical summary of the latest developments and future trends in designing NPP control boards is given. The designs of the Westinghause and the Hynkley-Point NPP control boards are described in detail. The essence of the advanced control board concept consists , firstly, in expanded use of computer-controlled displays for the sake of reducing the content of unimportant information presented to an operator, and, secondary, in better account of human possibilities to convert the NPP operation information into a more suitable form. An enlarged use of the direct digital reactor control utilizing microprocessors is expected. Besides, the employment of full-scale control board mock-ups and information desks as well as testing newly-developed control boards at computer reactor simulators are concluded to be used at all-growing rate [ru

Enhancing board oversight on quality of hospital care: an agency theory perspective.

Science.gov (United States)

Jiang, H Joanna; Lockee, Carlin; Fraser, Irene

2012-01-01

Community hospitals in the United States are almost all governed by a governing board that is legally accountable for the quality of care provided. Increasing pressures for better quality and safety are prompting boards to strengthen their oversight function on quality. In this study, we aimed to provide an update to prior research by exploring the role and practices of governing boards in quality oversight through the lens of agency theory and comparing hospital quality performance in relation to the adoption of those practices. Data on board practices from a survey conducted by The Governance Institute in 2007 were merged with data on hospital quality drawn from two federal sources that measured processes of care and mortality. The study sample includes 445 public and private not-for-profit hospitals. We used factor analysis to explore the underlying dimensions of board practices. We further compared hospital quality performance by the adoption of each individual board practice. Consistent with the agency theory, the 13 board practices included in the survey appear to center around enhancing accountability of the board, management, and the medical staff. Reviewing the hospital's quality performance on a regular basis was the most common practice. A number of board practices, not examined in prior research, showed significant association with better performance on process of care and/or risk-adjusted mortality: requiring major new clinical programs to meet quality-related criteria, setting some quality goals at the "theoretical ideal" level, requiring both the board and the medical staff to be as involved as management in setting the agenda for discussion on quality, and requiring the hospital to report its quality/safety performance to the general public. Hospital governing boards should examine their current practices and consider adopting those that would enhance the accountability of the board itself, management, and the medical staff.

The National Energy Board's annual report to Parliament 2004

International Nuclear Information System (INIS)

2004-01-01

The National Energy Board (NEB) informs Canadians about energy market trends. This annual report provides a summary of Canadian energy supply, consumption, production, prices and trade with an emphasis on developments in 2004, a year marked by high and volatile energy prices led by crude oil prices. Although exploration efforts increased, producers were led to develop non-traditional supply sources due to the declining supply of domestic conventional crude oil and flat domestic natural gas production. 2004 saw the expansion of crude oil production from the East coast offshore and from Alberta's oil sands. The year also saw the development of natural gas supply sources in Canada's North, the development of coalbed methane sources and the import of liquefied natural gas. Regulatory highlights for 2004 include applications for new pipeline facilities, new international power lines, tolls and tariff filings, and activities on frontier lands. In 2004 Canada's energy industry accounted for 6 per cent of Canada's Gross Domestic product and employed 300,000 people. Revenue from energy exports accounted for 15 per cent of all Canadian exports. Total energy production in Canada increased by about 2 per cent in 2004, compared with a decline of 0.2 per cent in 2003. Petroleum and natural gas accounted for more than 75 per cent of total energy production. Export revenues remained similar to 2003 levels due to high oil prices. Hydroelectric production declined for the second year in a row due to drought conditions. Renewable and other energy sources increased by nearly 4 per cent, while nuclear energy production increased over 20 per cent due to refurbished nuclear generators in Ontario. tabs., figs

Board Size and Board Independence: A Quantitative Study on Banking Industry in Pakistan

Directory of Open Access Journals (Sweden)

Kashif Rashid

2014-12-01

Full Text Available This paper aims to investigate the relationship of board independence and board size with productivity and efficiency of the listed banks on the Karachi Stock Exchange, Pakistan. There is a lack of consensus regarding impact of corporate governance practices in correspondence to number of board members and board independence in banking sector. The derived results of the study show that there is a positive relationship between board independence and bank profitability and efficiency. Independent directors play a crucial role in providing genuine advice during executive decision making process which is an important source for improving overall corporate governance. Moreover, results regarding the role of control variables suggest a positive relationship of the total assets and deposits of the firm with the firm’s performance supporting stewardship theory in the market.

PRODUCE BUYING AND MARKETING BOARDS IN NIGERIA: INTERROGATING THE FISCAL ROLE OF WESTERN NIGERIA MARKETING BOARD 1942-1962

OpenAIRE

Adeyinka Theresa Ajayi; Ajibade Idowu Samuel; Oladiti Abiodun Akeem

2017-01-01

Marketing Board system was one of the mechanisms of British colonial policy in Nigeria. Primary products were channeled through the Boards to Europe at the expense of both the Nigerian state and the farmers, the producers of these commodities. This study examines produce buying via Marketing Boards in Nigeria and specifically interrogates the fiscal role of Western Nigeria Marketing Board. It argues that the Marketing Boards, in spite of their exploitative nature was beneficial to the regiona...

GOVERNING BOARD OF THE PENSION FUND

CERN Multimedia

2001-01-01

On 3 April the Governing Board held its one hundredth meeting, at which it considered the draft annual report and accounts for the 2000 financial year, prepared by the Governing Board, which it approved. In terms of the appropriation of the result for the financial year, the Governing Board decided to leave the amounts of its reserves unchanged, i.e. to maintain the figures given in the accounts for 1999. Thus, it indended to make use of the current year to undertake a reconsideration of its policy on appropriation of reserves, in particular in the light of the actuarial reports. It should be pointed out that for financial results 2000 had been a difficult year, and the Fund recorded a performance of -0.4%. The fall in world stock markets in the course of 2000 explains this result. After several good years, this figure is a reminder that investments remain subject to economic conditions and that any exposure to share and bond markets carries with it risks that should be kept under as much control as possible ...

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

Science.gov (United States)

2013-04-09

... Standards Board Interpretation No. 45 (FIN 45) Guarantor's Accounting and Disclosure Requirements for..., Loan Policies and Operations, and Funding Operations; Accounting and Reporting Requirements; Federal... references to accounting standards in these rules to the Financial Accounting Standards Board (FASB...

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

Science.gov (United States)

2011-05-17

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

Educational Development and Production of Accountants in Nigeria ...

African Journals Online (AJOL)

This paper, through the review of relevant literature, examined the factors that had hindered the educational development and production of sufficient numbers of desirable quality of professional and academic accountants in Nigeria from meeting the demands of the growing Nigerian economy. Accordingly, the efforts of the ...

Ethics Education in Accounting Curricula: Does It Influence Recruiters' Hiring Decisions of Entry-Level Accountants?

Science.gov (United States)

Breaux, Kevin; Chiasson, Michael; Mauldin, Shawn; Whitney, Teresa

2010-01-01

Recently, the National Association of State Boards of Accountancy (NASBA) has focused its attention on mandating specific ethics coursework within the 150-hr requirement for eligibility to sit for the uniform CPA examination. This push for ethics education heightened attention toward ethics in the accounting curriculum and is the basis for the…

National Radiological Protection Board accounts 1992-93

Energy Technology Data Exchange (ETDEWEB)

1993-12-02

These accounts show the income and expenditure for the year ended 31 March 1993 and balance sheet as at 31 March 1993, together with the report of the comptroller and auditor general thereon. (In continuation of House of Commons Paper No. 167 of 1991-92). (author).

National Radiological Protection Board accounts 1992-93

International Nuclear Information System (INIS)

1993-01-01

These accounts show the income and expenditure for the year ended 31 March 1993 and balance sheet as at 31 March 1993, together with the report of the comptroller and auditor general thereon. (In continuation of House of Commons Paper No. 167 of 1991-92). (author)

Particle Board and Oriented Strand Board Prepared with Nanocellulose-Reinforced Adhesive

Directory of Open Access Journals (Sweden)

Stefan Veigel

2012-01-01

Full Text Available Adhesives on the basis of urea-formaldehyde (UF and melamine-urea-formaldehyde (MUF are extensively used in the production of wood-based panels. In the present study, the attempt was made to improve the mechanical board properties by reinforcing these adhesives with cellulose nanofibers (CNFs. The latter were produced from dissolving grade beech pulp by a mechanical homogenization process. Adhesive mixtures with a CNF content of 0, 1, and 3 wt% based on solid resin were prepared by mixing an aqueous CNF suspension with UF and MUF adhesives. Laboratory-scale particle boards and oriented strand boards (OSBs were produced, and the mechanical and fracture mechanical properties were investigated. Particle boards prepared with UF containing 1 wt% CNF showed a reduced thickness swelling and better internal bond and bending strength than boards produced with pure UF. The reinforcing effect of CNF was even more obvious for OSB where a significant improvement of strength properties of 16% was found. For both, particle board and OSB, mode I fracture energy and fracture toughness were the parameters with the greatest improvement indicating that the adhesive bonds were markedly toughened by the CNF addition.

Wildlife Co-management defined: The Beverly and Kaminuriak Caribou Management Board

Directory of Open Access Journals (Sweden)

Donald C. Thomas

1991-10-01

Full Text Available A comparison of indigenous and scientific forms of wildlife data gathering and conservation/management reveals similarities and differences. The two systems are needed to effectively manage wildlife in northern Canada, particularly migratory, trans-boundary species. The Beverly and Kaminuriak Caribou Management Board brought multi-jurisdictional caribou users and managers together to co-manage two large herds of caribou (Rangifer tarandus groenlan-dicus. The advisory Board's principal duties and responsibilities are communication and to maintain the two herds at population levels that will meet user needs. Goals, objectives, and principles are set out in a management plan. Board activities are structured in 15 action plans under major categories of communication, supply of caribou, use of caribou, and habitat. Board successes are attributed to use of the plan to guide actions; to the Chairmen and vice-Chairmen; to the quality of founding members and their continuity; to effective vehicles of communication such as a newspaper, radio, video, and community meetings; to a spirit of cooperation; and to high caribou numbers because of high productivity combined with poor accessibility. Problem areas include technical limitations, members' decreasing powers and increasing turnover, inadequate communication of Board objectives and activities within the communities, and accountability. Future challenges include the management of caribou shortages, obtaining better herd data, and the need for more intensive management as user populations grow.

5 CFR 1640.2 - Information regarding account.

Science.gov (United States)

2010-01-01

... 5 Administrative Personnel 3 2010-01-01 2010-01-01 false Information regarding account. 1640.2... STATEMENTS § 1640.2 Information regarding account. The Board will provide to each participant four (4) times... obtain account balance information on a more frequent basis from the TSP Web site and the ThriftLine. ...

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.

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

OpenAIRE

Botzem, S.; Quack, S.

2009-01-01

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

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

Science.gov (United States)

2011-07-12

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

Board self-evaluation: the Bayside Health experience.

Science.gov (United States)

Duncan-Marr, Alison; Duckett, Stephen J

2005-08-01

Board evaluation is a critical component of good governance in any organisation. This paper describes the board self-evaluation process used by Bayside Health, a public health service in Melbourne. The question of how governing boards can assess their performance has received increasing attention over the past decade. In particular, the increasing demand for accountability to shareholders and regulators experienced by corporate sector Boards has resulted in greater scrutiny of board performance, with the market and the balance sheet providing some basis for assessment. Performance evaluation of governing boards in the public sector has been more challenging. Performance evaluation is complex in a sector that is not simply driven by the bottom line, where the stakeholders involve both government and the broader community, and where access to, and the quality and safety of the services provided, are often the major public criteria by which performance may be judged. While some practices from the corporate sector can be applied successfully in the public sector, this is not always the case, and public sector boards such as the Board of Directors of Bayside Health have been developing ways to evaluate and improve their performance.

4 CFR 28.17 - Internal petitions of Board employees.

Science.gov (United States)

2010-01-01

... the supervisor is unable to resolve the matter informally to the satisfaction of the employee, then... 4 Accounts 1 2010-01-01 2010-01-01 false Internal petitions of Board employees. 28.17 Section 28... of Board employees. (a) The provisions of the GAO Personnel Act, its implementing regulations, and...

FINANCIAL ACCOUNTING MEASUREMENT: INSTRUMENTATION AND CALIBRATION

OpenAIRE

stanley c. w. salvary

2005-01-01

In its Conceptual Framework (CF), the Financial Accounting Standards Board (FASB) has not identified the observable phenomena and was not able to identify a single measurement property in financial accounting. While identifying aspects of the observable phenomena in financial accounting, the FASB has indicated that there are five measurement attributes which are used in financial accounting and the result is a mixed-attributes model. Lacking a critical underlying theory, the FASB’s Conceptual...

Accounting Considerations in Public Sector Risk Management Pools.

Science.gov (United States)

Commons, Harriet V.

1987-01-01

The Government Accounting Standards Board's Insurance Issues Project has issued an invitation to comment on two issues: (1) whether governmental risk pools should follow the same accounting principles as commercial insurance companies and (2) financial statement disclosures required of entities with public accountability (MLF)

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

Science.gov (United States)

2013-07-16

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

75 FR 78705 - Issuance of Exposure Drafts on Implementation Guidance on the Accounting for the Disposal of G-PP...

Science.gov (United States)

2010-12-16

... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Issuance of Exposure Drafts on Implementation Guidance on the Accounting for the Disposal of G-PP&E and Implementation Guidance for Estimating the Historical Cost of G-PP&E AGENCY: Federal Accounting Standards Advisory Board. ACTION: Notice. Board Action...

Accounting practice diversity in the healthcare industry.

Science.gov (United States)

Robbins, W A; Turpin, R

1993-05-01

A recent study examining accounting practices currently being used to prepare annual hospital financial statements indicates relatively little diversity, regardless of organizational type or size. The study's findings should interest those concerned with healthcare accounting and financial reporting issues, especially healthcare administrators and members of standards setting boards who participate in accounting policy deliberations.

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

Science.gov (United States)

2011-08-26

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

Pension Fund Governing Board

CERN Multimedia

HR Department

2008-01-01

Note The CERN pension scheme is based on the principle of defined benefits, so beneficiaries continue to receive the benefits to which they are entitled in accordance with the Rules of the Pension Fund. This means that pension entitlements under the Rules are not directly affected by the financial crisis and the current economic situation. However, the adjustment of pensions to the cost of living is not automatic and, under the method applied since 2006, must take into account the Fund’s financial position. Meeting of the Pension Fund Governing Board The Pension Fund Governing Board held its eighth meeting at ESO in Garching, Germany (near Munich) on 24 October 2008. Before starting its work, the Governing Board had the privilege of hearing an opening address by Professor Tim de Zeeuw, the Director General of ESO. Professor de Zeeuw described the mission of ESO and the ambitious projects of his organisation, which performs astronomy observations using telescopes located in...

Pension Fund Governing Board

CERN Multimedia

HR Department

2008-01-01

Note The CERN pension scheme is based on the principle of defined benefits, so beneficiaries continue to receive the benefits to which they are entitled in accordance with the Rules of the Pension Fund. This means that pension entitlements under the Rules are not directly affected by the financial crisis and the current economic situation. However, the adjustment of pensions to the cost of living is not automatic and, under the method applied since 2006, must take into account the Fund’s financial position. Meeting of the Pension Fund Governing Board The Pension Fund Governing Board held its eighth meeting at ESO in Garching (near Munich), Germany on 24 October 2008. Before starting its work, the Governing Board had the privilege of hearing an opening address by Professor Tim de Zeeuw, the Director General of ESO. Professor de Zeeuw described the mission of ESO and the ambitious projects of his organisation, which performs astronomy observations using telescopes located in Chile. The Director-General receiv...

Process for production of high density/high performance binderless boards from whole coconut husk: Part 2: Coconut husk morphology, composition and properties

NARCIS (Netherlands)

Dam, van J.E.G.; Oever, van den M.J.A.; Keijsers, E.R.P.; Putten, van der J.C.; Anayron, C.; Josol, F.; Peralta, A.

2006-01-01

For production of compression moulded boards from whole coconut husk the auto-adhesive properties are derived from the intrinsic high lignin content. Since the properties of manufactured boards for a large part will depend on the input husk material these properties are studied here. Husks of

The political economy of international accounting standards

NARCIS (Netherlands)

Perry, J.; Nolke, A.

2006-01-01

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

Governing Board of the Pension Fund

CERN Multimedia

2006-01-01

The Governing Board of the Pension Fund held its one-hundred-and-fortieth meeting on 14 February 2006. Professor F. Ferrini, the Board's new Chairman, welcomed Mr C. Hauviller, new member of the Board, and Mr P. Martel and Professor D.-O. Riska, new alternate members. In his opening remarks as Chairman, Professor Ferrini set out his views on the role of the Governing Board. Within the general context of the Organization, whose priority continues to be LHC completion, the Fund has a duty to send a clear signal to the Council, the Management, the active members and the beneficiaries that it is committed to resolving the serious problems it faces. In concrete terms, the Governing Board's work should be guided by some general principles: it is of the utmost importance to re-establish an atmosphere of trust and cooperation between the various parties to the Fund; wherever possible, all opinions voiced will have to be taken into account; issues relating to pension guarantees will have to be given active attentio...

Binderless board and moulded products produced from whole coconut husks

NARCIS (Netherlands)

Dam, van J.E.G.; Snijder, M.H.B.

2002-01-01

A simple and efficient technology has been developed to produce high strength - high density board materials from whole coconut husks, without the addition of chemical binders. The board material has been shown to exhibit excellent properties, which are comparable with or even superior to commercial

The Effect of Monitoring Committees on the Relationship between Board Structure and Firm Performance

Directory of Open Access Journals (Sweden)

Aymen Ammari

2016-12-01

Full Text Available The purpose of this study is to investigate the impact of board structure on the performance of French firms in the presence of several monitoring committees. We studied 80 publicly listed French firms spanning from 2001 to 2013. We concluded that large board size has a negative effect on market performance. While large board size in combination with the existence of at least three committees enhances accounting performance and does not have any impact on market performance, the existence of a board dominated by independent directors with the presence of at least three committees seems to have only a negative impact on accounting performance. Our findings indicate that monitoring committees are beneficial for shareholders only for corporations with a large board size.

The National Energy Board's annual report 2002 to Parliament

International Nuclear Information System (INIS)

2002-01-01

In 2001 Canada's energy industry accounted for about 6 per cent of Canada's Gross Domestic product and employed 293,000 people. The National Energy Board informs Canadians about energy market trends. This annual report provides a summary of Canadian energy supply, consumption, production, prices and trade with an emphasis on developments in 2001. The National Energy Board dealt with applications for new pipeline facilities, new international power lines, tolls and tariff filings as well as approvals for exploration and development activity north of sixty. The year 2001 began with record high natural gas prices throughout North America, a crisis in the electricity market in California, and the highest oil prices since the 1991 Gulf war. Normal levels in oil and gas prices returned by the spring of 2001. In 2001, the Canadian pipeline infrastructure responded well to the market demands, delivering approximately $85 billion of natural gas, crude oil and petroleum products. The notable change was that the Alliance Pipeline and Vector Pipeline systems were in their first year of full operation, providing alternatives to TransCanada PipeLines system to deliver western Canadian natural gas to central Canadian markets. These new pipelines have created more competition between pipeline systems. There has also been significant consolidation within the industry. The events of September 11, 2001 emphasized the need to ensure security of Canada's natural gas and oil pipeline infrastructure. Most pipelines have been pro-active in protecting the overall security of the pipeline network in Canada. The Board also ensures that pipelines are operated in a manner that protects the environment, conducting audits of the environmental programs of regulated companies. There were no incidents in 2001 that resulted in severe degradation of the environment in which Canadian pipelines operate. tabs., figs

Accounting Policy Options under IFRS: Evidence from Turkey

OpenAIRE

Oguzhan BAHADIR; Buke TOLGA

2013-01-01

Although one of the main purposes of International Accounting Standards Board (IASB) is to improve comparability of financial statements by eliminating different accounting treatments applied by companies, International Financial Reporting Standards (IFRSs) still permit choices in accounting treatment of similar transactions and events. This paper examines the accounting choices made by Turkish listed companies in cases where IFRSs permit a choice between alternative accounting policies. The ...

Paddle-boarding: Fun, New Sport or an Accident Waiting to Happen?

Science.gov (United States)

Waydia, Shree-Eesh; Woodacre, Timothy

2016-07-01

Stand-up paddle-boarding is an increasingly popular water sport; however no published data to our knowledge exists on the nature and type of injuries sustained in this sport. This study aims to describe the frequency, pattern, and mechanism of paddle-boarding injuries. Descriptive data of paddle-boarding injuries were collected using an interactive website-based, multiple-choice survey. Data were collected from May 2012 over a 6-month period. Completed surveys were obtained from 142 individuals, 20 paddle-boarders reporting 18 injuries and 122 surfers reporting 4 paddleboard-related injuries. Fifty percent of responding paddle-boarders reported an injury. For all injuries sustained paddle-boarding, sprains accounted for 50% (n = 9), lacerations for 22% (n = 4), contusions 17% (n = 3) and fractures 5% (n = 1). Seventy-eight percent of injuries were to the lower extremity, and 17% to the head and neck. Seventeen percent (n = 3) sustained recurrent injuries, 2 sustained 2 twisting knee injuries resulting in sprains, one sustained > 3 ankle injuries, resulting in sprains. Seventeen percent of injuries resulted from contact with one's own paddle-board, 17% from another paddle-board, and 5% from the sea floor. All paddle-boarding injuries were sustained by individuals who surf waves on a paddle-board, rather than paddle on calm water. Despite concerns, paddle-board related injuries only accounted for 1% of 326 injuries suffered by surfers. We suggest equipment and practice modifications that may decrease the risk for injury and challenge the anecdotal theory that paddle-boarding injuries are sustained due to inexperience.

Evaluation of spine boards for X-ray diagnostics

International Nuclear Information System (INIS)

Linsenmaier, U.; Kroetz, M.; Papst, E.; Rieger, J.; Pfeifer, K.J.; Kranz, K.G.; Russ, W.; Mutscher, W.

2001-01-01

Purpose: Spine boards are frequently used in preclinical emergency care. Different models were examined with regard to their feasibility for plain film radiography and computed tomography (CT). Methods: Five current spine board models were measured for their dimensions and weight. Transmission of radiation [μGyls] and dose area product [cGy x cm 2 ] were determined with a patient equivalent aluminium phantom. Image artifacts, image quality and resolution of anatomic details were evaluated with an anthropomorphic Alderson phantom. Results: With only 6.3 kg new models show a 28% reduction in weight, three spine boards generate lateral artifacts due to a narrow width of 41 - 42 cm. Radiation transmission of all boards was similar, however dose area products differed by up to 59%. Image quality was impaired in 4 out 5 boards because of image artifacts, CT scanning was not impaired with all boards. Conclusion: Only one board (Ferno Millenia trademark ) showed sufficient properties for plain film radiography and CT. There is no suitable spine board for preclinical and clinical applications as well as for trauma radiology, further improvements of current designs are essential. (orig.) [de

4 CFR 201.4 - Board records exempt from public disclosure.

Science.gov (United States)

2010-01-01

... § 201.4 Board records exempt from public disclosure. 5 U.S.C. 552 provides that the requirements of the... enforcement investigations or prosecutions if such disclosure could reasonably be expected to risk... 4 Accounts 1 2010-01-01 2010-01-01 false Board records exempt from public disclosure. 201.4...

75 FR 67696 - Membership of the Performance Review Board

Science.gov (United States)

2010-11-03

...: Defense Finance and Accounting Service, DoD. ACTION: Notice. SUMMARY: This notice announces the appointment of the members of the Performance Review Board (PRB) of the Defense Finance and Accounting Service.... FOR FURTHER INFORMATION CONTACT: Denise Thornburg, DFAS SES Program Manager, Defense Finance and...

Methodological aspects of accounting production cost of public sector entities

Directory of Open Access Journals (Sweden)

Людмила Геннадіївна Ловінська

2015-09-01

Full Text Available The necessity of obtaining objective information about the activities of the public sector in various areas of the production is defined. It is proved an expediency of development the Project of «Guidelines for the structure of production costs» on the basis of the approved in the public sector NP(SAPS 135 "Costs". The need for accounting costs by type of activity (operational, financial and investment is marked. The composition of production costs is defined

new lease accounting and health care.

Science.gov (United States)

Berman, Mindy

2016-05-01

Recently released lease accounting standards from the Financial Accounting Standards Board (FASB) present three significant challenges for healthcare organizations: All leases must be reported on a company's balance sheet, increasing liabilities on the balance sheets of healthcare organizations considerably. Contractual agreements not previously considered leases will now be treated as leases. Classification of some equipment leases could change.

Account 1983-84

International Nuclear Information System (INIS)

1984-01-01

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

Annual report and accounts of the Nuclear Energy Board 1991

International Nuclear Information System (INIS)

1992-01-01

In a year which saw the passing into law of the Radiological Protection Act 1991, and on the international scene the publication of new Recommendations by the International Commission on Radiological Protection, the Nuclear Energy Board deepened the emphasis of its work on the protection of the public and the environment against the risks associated with ionising radiation. This it did particularly through its programme of monitoring of both artificial and natural radioactivity in the environment, regulation of uses of ionising radiation in medicine and industry, development of emergency response capability and participation in international research activities

CONSIDERATIONS ON THE TREATMENT OF QUALITATIVE CHARACTERISTICS OF ACCOUNTING INFORMATION AT THE INTERNATIONAL LEVEL AND IN VARIOUS NATIONAL ACCOUNTING SYSTEMS

Directory of Open Access Journals (Sweden)

Ionela Cristina Breahna Pravat

2014-07-01

Full Text Available The qualitative characteristics of accounting information presented by financial-accounting reports represent a concept which was subsequently introduced in the national legal accounting framework and, as a rule, the national conceptual frameworks represent the documents by means of which these quality criteria are established. At a worldwide level, there are more international or national organisms that have an important role in the elaboration of accounting standards in general and more specifically in the formulation of qualitative characteristics of financial reporting. We find two important ones among them, and these are: International Accounting Standards Board, which creates and promotes International Financial Reporting Standards (IFRS, and Financial Accounting Standards Board, which elaborates Generally Accepted Accounting Principles (US GAAP. However, at the level of each country a standardizing authority decides the rules for producing the financial reports and the qualitative characteristics that must be respected by the information contained in these documents. In this context, this paper aims to present a few general considerations concerning the treatment of the qualitative characteristics of the financial-accounting information in different accounting systems, such as the American one, or the British, French, German, Romanian ones, with insistence on the international approach to qualitative characteristics.

Energy accounting of materials, products, processes and services. [Ten papers

Energy Technology Data Exchange (ETDEWEB)

Verbraeck, A [ed.

1976-01-01

Ten papers were presented, namely: Units in Energy Accounting--How Are They Defined, How Are They Measured, by Dr. Malcolm Slesser; Economics of Energy Analysis, by Dr. Thomas Veach Long II; Energy Considerations in Synthetic and Natural Fibers, by Mr. A. H. Woodhead; Energy Accounting in Food Products, by Mr. Gerald Leach; Energy Analysis of Transportation Systems, by Dr. E. J. Tuininga; Energy Accounting of Packaging Materials for Liquids and Their Transport viz Bottles and Pipes, by Mr. A. Bolzinger; Energy Accounting of Steel, by Dr. A. Decker; Energy Accounting of Aluminium, by Dr. D. Altenpohl, T. S. Daugherty, and W. Blum; Energy Requirement of Some Energy Sources, by Dr. P. F. Chapman and Dr. D. F. Hemming; Energy Analysis of Materials and Structures in the Building Industry, by Professor Dr. P. C. Kreijger. A panel discussion in response to a large number of questions was chaired by Professor Dr. W. van Gool. (MCW)

Canada-Nova Scotia Offshore Petroleum Board Annual report 1998-1999

International Nuclear Information System (INIS)

1999-01-01

The Canada-Nova Scotia Offshore Petroleum Board is responsible for ensuring safe working conditions for offshore petroleum activities, protecting the environment during offshore petroleum operations, and managing offshore petroleum resources. This annual report includes financial statements of the Board for the fiscal year ending March 31, 1999. The projects undertaken by the Board in 1998-1999 included a technical audit of the Sable Offshore Energy Project, a resource assessment of the area known as the 'Gully', and resolving a complication regarding publicly available resource data for calls for bids for NS98-1 and NS98-2. A list of exploration licences in place in the Nova Scotia Offshore area was presented. Their total work bid was just over $188 million. In 1998, the Board's exploration activity included the review and approval for nine seismic programs. The Board also continues to monitor the extended Cohasset Benefits Plan to cover the scope of PanCanadian's Exploratory Drilling Program. This report included statements of financial position, revenue and expenditure, changes in financial position, and notes to the financial statements including accounting policies, accounts receivable, deferred revenue and commitments. The report also admitted uncertainty due to the year 2000 issue. It stated that it is not possible to be certain that all aspects of the year 2000 issue affecting the Board will be fully resolved. tabs., figs

RTE - Report by the Chairman of the Supervisory Board 2016

International Nuclear Information System (INIS)

2017-01-01

The Chairman of the Supervisory Board of RTE (Reseau de Transport d'Electricite) draws up and publishes an annual report on corporate governance and internal control procedures, in application of Paragraph 7 of Article L. 225-68 of French company law (Code de Commerce). This is a requirement on companies whose shares are traded on a regulated market, as is the case of RTE. Paragraph 7 of Article L. 225-68 of French company law (Code de Commerce) stipulates that the report must present: the composition of the Supervisory Board and the application of the principle of equal representation of men and women, the conditions of preparing and organising the work of the Supervisory Board, internal control and risk management procedures implemented by the company, the corporate governance code to which the company adheres. Additionally, this report must set out: the principles for determining the remuneration of senior executives, specific provisions relating to the involvement of shareholders at the General Meeting of Shareholders. Within RTE, this report has been prepared by the Legal Affairs Department, which directed a work team. They reported on the functioning of the Supervisory Board and the implementation of internal control and risk management procedures, both for RTE and for its subsidiaries. The present report was approved by the Executive Board and was submitted to the Statutory Auditors. It was then presented to the Economic and Audit Supervisory Committee on 07 February 2017 and the Supervisory Board on 09 February 2017. The report was published at the same time as the activity report, the management report and consolidated accounts, annual accounts and the sustainability report. This document takes account of the various recommendations published by the French Financial Markets Authority (AMF)

The Central Logic Board for the KM3NeT detector: Design and production

Energy Technology Data Exchange (ETDEWEB)

Musico, P., E-mail: Paolo.Musico@ge.infn.it

2016-07-11

The KM3NeT deep sea neutrino observatory will include a very large number of multi-Photomultiplier (PMT) optical modules (DOM) to detect the Cherenkov light generated by secondary particles produced in neutrino interactions. The Central Logic Board (CLB) has been developed to acquire timing and amplitude information from the PMT signals, implementing time-to-digital conversion (TDC) with time over threshold (TOT) technique. The board is also used to configure all the DOM subsystems, to assist in the DOM position and orientation, calibration and to monitor temperature and humidity in the DOM itself. All the collected data are transmitted to shore using a wide-bandwidth optical network. Moreover, through the optical network, all the DOMs are kept synchronized in time within 1 ns precision using the White Rabbit (WR) Precision Time Protocol (PTP) over an Ethernet connection. A large Field Programmable Gate Array (FPGA) has been adopted to implement all the specifications witht the requested performances. The CLB will be also used in the base container of the detection unit (DU) to set-up and monitor all the requested functionalities: in this scenario a dedicated firmware and software will be deployed on board. The design has been started in early 2013 and several prototypes have been developed. After deep test carried on in different EU laboratories, the final mass production batch of 600 boards has been ordered and built: all the CLB are now ready for integration in the DOMs and base containers. The first two KM3NeT DU will be deployed in summer 2015 and all other units are in advanced stage of integration.

The Central Logic Board for the KM3NeT detector: Design and production

International Nuclear Information System (INIS)

Musico, P.

2016-01-01

The KM3NeT deep sea neutrino observatory will include a very large number of multi-Photomultiplier (PMT) optical modules (DOM) to detect the Cherenkov light generated by secondary particles produced in neutrino interactions. The Central Logic Board (CLB) has been developed to acquire timing and amplitude information from the PMT signals, implementing time-to-digital conversion (TDC) with time over threshold (TOT) technique. The board is also used to configure all the DOM subsystems, to assist in the DOM position and orientation, calibration and to monitor temperature and humidity in the DOM itself. All the collected data are transmitted to shore using a wide-bandwidth optical network. Moreover, through the optical network, all the DOMs are kept synchronized in time within 1 ns precision using the White Rabbit (WR) Precision Time Protocol (PTP) over an Ethernet connection. A large Field Programmable Gate Array (FPGA) has been adopted to implement all the specifications witht the requested performances. The CLB will be also used in the base container of the detection unit (DU) to set-up and monitor all the requested functionalities: in this scenario a dedicated firmware and software will be deployed on board. The design has been started in early 2013 and several prototypes have been developed. After deep test carried on in different EU laboratories, the final mass production batch of 600 boards has been ordered and built: all the CLB are now ready for integration in the DOMs and base containers. The first two KM3NeT DU will be deployed in summer 2015 and all other units are in advanced stage of integration.

12 CFR 996.3 - Demand deposit accounts.

Science.gov (United States)

2010-01-01

... 12 Banks and Banking 7 2010-01-01 2010-01-01 false Demand deposit accounts. 996.3 Section 996.3 Banks and Banking FEDERAL HOUSING FINANCE BOARD NON-BANK SYSTEM ENTITIES AUTHORITY FOR BANK ASSISTANCE OF THE RESOLUTION FUNDING CORPORATION § 996.3 Demand deposit accounts. Each Bank shall allow any...

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

Science.gov (United States)

Garner, C. William

1994-01-01

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

Trading Land: A Review of Approaches to Accounting for Upstream Land Requirements of Traded Products.

Science.gov (United States)

Schaffartzik, Anke; Haberl, Helmut; Kastner, Thomas; Wiedenhofer, Dominik; Eisenmenger, Nina; Erb, Karl-Heinz

2015-10-01

Land use is recognized as a pervasive driver of environmental impacts, including climate change and biodiversity loss. Global trade leads to "telecoupling" between the land use of production and the consumption of biomass-based goods and services. Telecoupling is captured by accounts of the upstream land requirements associated with traded products, also commonly referred to as land footprints. These accounts face challenges in two main areas: (1) the allocation of land to products traded and consumed and (2) the metrics to account for differences in land quality and land-use intensity. For two main families of accounting approaches (biophysical, factor-based and environmentally extended input-output analysis), this review discusses conceptual differences and compares results for land footprints. Biophysical approaches are able to capture a large number of products and different land uses, but suffer from a truncation problem. Economic approaches solve the truncation problem, but are hampered by the limited disaggregation of sectors and products. In light of the conceptual differences, the overall similarity of results generated by both types of approaches is remarkable. Diametrically opposed results for some of the world's largest producers and consumers of biomass-based products, however, make interpretation difficult. This review aims to provide clarity on some of the underlying conceptual issues of accounting for land footprints.

Innovations in Arizona's Accountability Policies and Frameworks for Alternative Schools

Science.gov (United States)

Schlessman, Amy

2014-01-01

This study presents Arizona's innovations in academic accountability policy and academic accountability frameworks for alternative schools. A timeline of statutes and regulations including the State Board of Education approved alternative school definition provides Arizona's context for alternative school accountability policy and frameworks.…

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).

FAIR VALUE - THE UMBRELLA OF THE VALUATION BASES USED IN ACCOUNTING

OpenAIRE

Diana COZMA IGHIAN; Cristina Silvia NISTOR

2010-01-01

Recent deliberations by both the International Accounting Standards Board (IASB) and the Financial Accounting Standard Board (FASB) in the United States have focused on how fair values of assets and liabilities should be measured. According to the international framework, the financial statements use different valuation bases: the historical cost, the current cost, the realizable (settlement) value, the present value (the present value of cash flows). The choice of the valuation basis and the...

DOE's Environmental Management Site-Specific Advisory Board: The Roles, Work, and Assessment of the Constituent Local Boards - 13587

International Nuclear Information System (INIS)

Alexander, Catherine; Freeman, Jenny; Cantrell, Yvette

2013-01-01

The charter for the Department of Energy's Environmental Management (EM) Site-Specific Advisory Board (SSAB) was approved under the Federal Advisory Committee Act (FACA) in 1994. With a unique mandate to provide public input on issues associated with the cleanup of nuclear legacy sites in the U.S., the EM SSAB comprises eight local boards, which are based at major EM sites. While each board is unique to the community in which it is located and reflects the diversity of the local population, the boards are governed by FACA, related regulations, and DOE policies that are intended to standardize agency advisory board operations. The EM SSAB local boards are made up of a diverse group of citizens who want to understand the mission and goals of the EM program and to help EM achieve those goals for the benefit of their communities. Some are quite passionate about their mission; others need to be coaxed into active participation. Maintaining productive relationships and a supportive environment for effective board operations is the challenge of board management for DOE EM and the board members themselves. DOE draws on research findings and best practices literature from academics and practitioners in the field of public involvement in its board management practices. The EM SSAB is also evaluated annually under the law to ensure that the investment of taxpayer dollars in the board is warranted in light of the contributions of the board. Further evaluation takes place at the agency and site levels in order to identify what aspects of board functioning the agency and board members find important to its success and to address areas where improvement is needed. Board contributions, compliance factors, and measurable outcomes related to board products and process areas are key to agency commitment to ongoing support of the boards and to participant satisfaction and thus continued member involvement. In addition to evaluation of these factors in improving board effectiveness

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

Science.gov (United States)

2010-10-01

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

Manufacturing and process optimization of porous rice straw board

Science.gov (United States)

Liu, Dejun; Dong, Bing; Bai, Xuewei; Gao, Wei; Gong, Yuanjuan

2018-03-01

Development and utilization of straw resources and the production of straw board can dramatically reduce straw waste and environmental pollution associated with straw burning in China. However, the straw board production faces several challenges, such as improving the physical and mechanical properties, as well as eliminating its formaldehyde content. The recent research was to develop a new straw board compound adhesive containing both inorganic (MgSO4, MgCO3, active silicon and ALSiO4) and organic (bean gum and modified Methyl DiphenylDiisocyanate, MDI) gelling materials, to devise a new high frequency straw board hot pressing technique and to optimize the straw board production parameters. The results indicated that the key hot pressing parameters leading to porous straw board with optimal physical and mechanical properties. These parameters are as follows: an adhesive containing a 4:1 ratio of inorganic-to-organic gelled material, the percentage of adhesive in the total mass of preload straw materials is 40%, a hot-pressing temperature in the range of 120 °C to 140 °C, and a high frequency hot pressing for 10 times at a pressure of 30 MPa. Finally, the present work demonstrated that porous straw board fabricated under optimal manufacturing condition is an environmentally friendly and renewable materials, thereby meeting national standard of medium density fiberboard (MDF) with potential applications in the building industry.

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

OpenAIRE

Tanja Lakovic; Jayne Fuglister

2013-01-01

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

Employee on Boarding Process Automation

OpenAIRE

Khushboo Nalband; Priyanka Jadhav; Geetanjali Salunke

2017-01-01

On boarding, also known as organizational socialization, plays a vital role in building the initial relationship between an organization and an employee. It also contributes to an employees’ satisfaction, better performance and greater organizational commitment thus increasing an employees’ effectiveness and productivity in his/her role. Therefore, it is essential that on boarding process of an organization is efficient and effective to improve new employees’ retention. Generally this on boar...

78 FR 75447 - Senior Executive Service; Departmental Offices Performance Review Board

Science.gov (United States)

2013-12-11

... Offices PRB: The Board shall consist of at least three members. In the case of an appraisal of a career appointee, more than half the members shall consist of career appointees. The names and titles of the Board... P., Deputy Assistant Secretary for Mid-East and Africa Banks, Carol, Director, Office of Accounting...

46 CFR 403.100 - Applicability of system of accounts and reports.

Science.gov (United States)

2010-10-01

... accordance with the guidelines of the Generally Accepted Accounting Principles (GAAP) issued by the Financial Accounting Standards Board. These guidelines are available by writing to the Director, Great Lakes Pilotage... PILOTAGE UNIFORM ACCOUNTING SYSTEM General § 403.100 Applicability of system of accounts and reports. Each...

The cultural space between accounts & abilities

DEFF Research Database (Denmark)

Fitriasari, Dewi; Kampf, Constance

Relations between global accounting standards and local accountability practices in Indonesia, a country with a rich history influenced by both the East and West, are examined from a cultural perspective.  Key constructs include Swidler's notions of settled and unsettled cultures and the notion...... of open cultural systems to explain the resources available for accounting practices in Indonesia. We examine the Global Reporting Initiative and International Accounting Standards Board websites as examples of unsettled cultures--looking at their ideologies expressed via the Internet, comparing studies...... of emerging economies. The characteristics specific to Indonesia open up further possibilities for understanding the role of diversity in accountability practices for emerging economies...

Trends in boarding of admitted patients in US Emergency Departments 2003-2005.

Science.gov (United States)

Carr, Brendan G; Hollander, Judd E; Baxt, William G; Datner, Elizabeth M; Pines, Jesse M

2010-10-01

Boarding of admitted patients in the Emergency Department (ED) is common and is associated with poor patient outcomes. We sought to estimate the magnitude of and trends for ED boarding in the US. We used the 2003-2005 National Hospital Ambulatory Medical Care Survey to estimate the time patients spent boarding in EDs in the US. We used fixed and imputed times required to evaluate, treat, and decide to admit each patient using the number of medications and diagnostic tests received. We calculated the absolute and relative patient-care hours spent boarding in US EDs over the 3-year period. Total patient-hours spent in US EDs increased from 209 million to 217 million between 2003 and 2005. Overall admission rates decreased between 2003 and 2005 (13.9% in 2003, 12.3% in 2005), whereas intensive care unit admission rates increased (1.3% in 2003, 2.0% in 2005). Mean ED length of stay decreased (5.4 h in 2003, 4.6 h in 2005). The proportion of patient-hours accounted for by ED boarding decreased over the study period (11.3-17.1% in 2003, 5.9-15.3% in 2004, and 2.8-12.0% 2005). Boarding of admitted patients in the ED accounts for a substantial portion of ED patient-care hours. Overall boarding time decreased over the 3 years. Copyright © 2010 Elsevier Inc. All rights reserved.

METHODOLOGICAL BASES OF PRACTICAL APPLICATION OF PRODUCTION COSTS MANAGEMENT ACCOUNTING AT OIL AND FAT ENTERPRISES

Directory of Open Access Journals (Sweden)

E. Mykhalska

2014-12-01

Full Text Available Implementing of models of production costs management accounting in response to responsibility centers into Ukrainian oil and fat enterprises is the aim of their full optimization in terms of current competitive market. Setting production costs as an object of every single responsibility center will enable to update the whole range of accounting operations on costs paperwork, used raw and other materials assessment, cost recovery from labour costs with benefits-related deduction, depreciation recovery due to season production variability, services distribution of auxiliary and service departments and general production costs. In this regard, referring to the current costs accounting at oil and fat enterprises of Ukraine it should be admitted that the main purpose of the article is to explore the above-mentioned issues.

Accountability: A New Disneyland Fantasy

Science.gov (United States)

Bundy, Robert F.

1974-01-01

Parents, professional educators, boards of education, legislators, and the general public are justifiably questioning the monies spent on education, school efficiency, what schools are actually accomplishing, and who controls the results of schooling. However, accountability, as envisioned by its major supporters, will address none of these…

20 CFR 266.7 - Accountability of a representative payee.

Science.gov (United States)

2010-04-01

... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false Accountability of a representative payee. 266.7 Section 266.7 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD RETIREMENT ACT REPRESENTATIVE PAYMENT § 266.7 Accountability of a representative payee. (a) A representative...

Regulatory capture in the globalisation of accounting standards

OpenAIRE

Jayne M Godfrey; Ian A Langfield-Smith

2005-01-01

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

Understanding Financial Statements. Financial Matters. Board Basics.

Science.gov (United States)

McCarthy, John H.; Turner, Robert M.

1998-01-01

This booklet for trustees of higher education institutions offers guidelines to help trustees understand the institution's financial statements. Individual sections describe the three major financial statements and cover topics such as: (1) standards of the Financial Accounting Standards Board; (2) the "statement of financial position,"…

DOE's Environmental Management Site-Specific Advisory Board: The Roles, Work, and Assessment of the Constituent Local Boards - 13587

Energy Technology Data Exchange (ETDEWEB)

Alexander, Catherine [U.S. Dept. of Energy, Office of Environmental Management, Office of Intergovernmental and Community Activities, 1000 Independence Avenue, S.W.,Washington, D.C. 20585 (United States); Freeman, Jenny [Strata-G, LLC, 2027 Castaic Lane, Knoxville, TN 37932 (United States); Cantrell, Yvette [Restoration Services, Inc., 136 Mitchell Road, Oak Ridge, TN 37830 (United States)

2013-07-01

The charter for the Department of Energy's Environmental Management (EM) Site-Specific Advisory Board (SSAB) was approved under the Federal Advisory Committee Act (FACA) in 1994. With a unique mandate to provide public input on issues associated with the cleanup of nuclear legacy sites in the U.S., the EM SSAB comprises eight local boards, which are based at major EM sites. While each board is unique to the community in which it is located and reflects the diversity of the local population, the boards are governed by FACA, related regulations, and DOE policies that are intended to standardize agency advisory board operations. The EM SSAB local boards are made up of a diverse group of citizens who want to understand the mission and goals of the EM program and to help EM achieve those goals for the benefit of their communities. Some are quite passionate about their mission; others need to be coaxed into active participation. Maintaining productive relationships and a supportive environment for effective board operations is the challenge of board management for DOE EM and the board members themselves. DOE draws on research findings and best practices literature from academics and practitioners in the field of public involvement in its board management practices. The EM SSAB is also evaluated annually under the law to ensure that the investment of taxpayer dollars in the board is warranted in light of the contributions of the board. Further evaluation takes place at the agency and site levels in order to identify what aspects of board functioning the agency and board members find important to its success and to address areas where improvement is needed. Board contributions, compliance factors, and measurable outcomes related to board products and process areas are key to agency commitment to ongoing support of the boards and to participant satisfaction and thus continued member involvement. In addition to evaluation of these factors in improving board

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.

Analysis of Usability in Furniture Production of Wood Plastic Laminated Board

Directory of Open Access Journals (Sweden)

Abdullah Cemil Ilçe

2015-05-01

Full Text Available The objective of this study was to manufacture a lightweight and easily producible wood plastic laminate (WPL board that could be used in the furniture sector. Eastern beech (Fagus orientalis L. veneer papels (A and hollow polycarbonate boards (B, both with a thickness of 4 mm, were laminated in different combinations using polyurethane (PUR and polychloroprene (PCR adhesives. The physical and mechanical properties of the WPL boards obtained were determined according to the principles specified in the EN 326-1, EN 317, EN 310, ASTM D1037, and ASTM D1761 standards. Subsequently, the specimens were compared with particle boards (PB, medium density fiberboards (MDF, and okoume plywoods (PW. According to the results, the AABAA, ABABA, and ABBBA combinations of the WPL materials had better physical properties, such as weight, water absorption, and swelling thickness, compared to the other composites. Furthermore, because the WPL materials had a high bending resistance, modulus of elasticity, and nail and screw withdrawal strength, they could be used instead of PB and MDF. The WPL material obtained within the scope of this study are suitable for furniture making.

A Literature Review on the Determinants of Accounting Quality

OpenAIRE

DEMİREL ARICI, Nuray; KARĞIN, Mahmut

2017-01-01

Since accounting quality contains conceptually more than one dimension and measure, it is difficult to be stated with only one definition. However, International Accounting Standards Board (IASB) dealt with the concept from a utilitarian approach. In other words, if accounting provides useful information to users in their decision making process, then it is well-qualified. Qualitative characteristics that are useful in terms of accounting information need to be addressed in Conceptual Framewo...

Board Characteristics and Firm Performance: Evidence from Indonesia

Directory of Open Access Journals (Sweden)

Athalia Ariati Hidayat

2015-12-01

Full Text Available This research examines the effect of board characteristics (comprising in different sized proportions: family commissioners, family directors, independent commissioners, ex-government officer commissioners, and board of commissioners size to firm performance. Using fixed-effects data panel regression, this research investigates 293 firms listed on the Indonesian Stock Exchange during 2008-2012. Firm performance is proxied by market measure (Tobin’s Q and accounting measure (ROA. The findings of this research suggest that the proportion of family commissioners and family directors have positive impact only to Tobin’s Q value, while the proportion of independent directors can increase both Tobin’s Q and ROA. On the other hand, this research finds that the proportion of ex-government officers in the board gives no impact to firm performance. This research also finds that the board size has U-shaped non-linear relationship with firm performance as proxied by Tobin’s Q and ROA.

Canada-Nova Scotia Offshore Petroleum Board annual report, 1992-1993

International Nuclear Information System (INIS)

1993-06-01

The Canada-Nova Scotia Offshore Petroleum Board was established as the agency responsible for the regulation of the hydrocarbon resources in the Nova Scotia offshore. The Board evaluates resource potential, administers petroleum exploration and production rights, approves offshore activities, and approves benefits and development plans. The main activities of the Board in 1992-1993 are summarized and financial statements are presented. Highlights include production of 572,300 m 3 of oil during the first production season of LASMO Nova Scotia Ltd.'s Cohasset development, the first commercial offshore oil production for Canada; four major resource evaluation projects in the Glenelg Field, the Laurentian sub-basin, the Fundy Rift Basin, and the Panuke Field; holding of discussions between Nova Scotia, Newfoundland, and Canada on the maritime boundary lines between respective offshore petroleum board jurisdictions, in the wake of a June 1992 determination of the disputed maritime boundary around St. Pierre et Miquelon; and amendments of certain safety-related legislation applicable to offshore operations. Employment benefits of the Cohasset project during 1992 totalled ca 470 Nova Scotians and 120 other Canadians. 3 tabs

Solomon Islands School Autonomy and Accountability : SABER Country Report 2013

OpenAIRE

World Bank

2013-01-01

Education in the Solomon Islands is highly decentralized. While education policy is the sole responsibility of the Ministry of education, school boards are responsible for delivery. The entire organization of the school system is based on checks and balances to ensure accountability. Budgetary autonomy is established. The school board controls the school budget, with input from parents. Pe...

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

Science.gov (United States)

2012-05-10

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

12 CFR 917.2 - General authorities and duties of Bank boards of directors.

Science.gov (United States)

2010-01-01

... thereafter, have a working familiarity with basic finance and accounting practices, including the ability to... 12 Banks and Banking 7 2010-01-01 2010-01-01 false General authorities and duties of Bank boards of directors. 917.2 Section 917.2 Banks and Banking FEDERAL HOUSING FINANCE BOARD GOVERNANCE AND...

MANAGERIAL ACCOUNTING AND PRICING FOR SALE OF GOODS AND PRODUCTS IN TRADE AND PUBLIC CATERING

Directory of Open Access Journals (Sweden)

TUHARI Tudor

2017-06-01

Full Text Available The most relevant problems of accounting and control in the sphere of commodity exchange are the reliable determination of the cost of mass goods and products during their storage and sale, as well as the operational orientation in pricing, taking into account the demand and supply in the interests of obtaining the necessary profit at an appropriate level of profitability. In the case of the sum stock accounting method for the goods in the retail trade and public catering, the especially important element of the accounting is the process of formation of retail sales prices and calculation of production cost of sales and profit of the enterprise. The article mainly focuses on the method of determining the retail sales prices for goods and products in the area of trade and public catering, respectively, through the use of trade mark-ups in percentage terms in relation not to the purchase, but to retail sales prices including VAT. Determining the cost of sales and its accounting is recommended to adjust only at the end of the month based on the calculation of the average percentage of trade mark-up (margin.

Accounting for forest carbon pool dynamics in product carbon footprints: Challenges and opportunities

International Nuclear Information System (INIS)

Newell, Joshua P.; Vos, Robert O.

2012-01-01

Modification and loss of forests due to natural and anthropogenic disturbance contribute an estimated 20% of annual greenhouse gas (GHG) emissions worldwide. Although forest carbon pool modeling rarely suggests a ‘carbon neutral’ flux profile, the life cycle assessment community and associated product carbon footprint protocols have struggled to account for the GHG emissions associated with forestry, specifically, and land use generally. Principally, this is due to underdeveloped linkages between life cycle inventory (LCI) modeling for wood and forest carbon modeling for a full range of forest types and harvest practices, as well as a lack of transparency in globalized forest supply chains. In this paper, through a comparative study of U.S. and Chinese coated freesheet paper, we develop the initial foundations for a methodology that rescales IPCC methods from the national to the product level, with reference to the approaches in three international product carbon footprint protocols. Due to differences in geographic origin of the wood fiber, the results for two scenarios are highly divergent. This suggests that both wood LCI models and the protocols need further development to capture the range of spatial and temporal dimensions for supply chains (and the associated land use change and modification) for specific product systems. The paper concludes by outlining opportunities to measure and reduce uncertainty in accounting for net emissions of biogenic carbon from forestland, where timber is harvested for consumer products. - Highlights: ► Typical life cycle assessment practice for consumer products often excludes significant land use change emissions when estimating carbon footprints. ► The article provides a methodology to rescale IPCC guidelines for product-level carbon footprints. ► Life cycle inventories and product carbon footprint protocols need more comprehensive land use-related accounting. ► Interdisciplinary collaboration linking the LCA and

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

Science.gov (United States)

2011-11-10

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

FASB issues new accounting standards for business combinations.

Science.gov (United States)

Heuer, Christian; Travers, Mary Ann K

2010-06-01

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

UniBoard: generic hardware for radio astronomy signal processing

Science.gov (United States)

Hargreaves, J. E.

2012-09-01

UniBoard is a generic high-performance computing platform for radio astronomy, developed as a Joint Research Activity in the RadioNet FP7 Programme. The hardware comprises eight Altera Stratix IV Field Programmable Gate Arrays (FPGAs) interconnected by a high speed transceiver mesh. Each FPGA is connected to two DDR3 memory modules and three external 10Gbps ports. In addition, a total of 128 low voltage differential input lines permit connection to external ADC cards. The DSP capability of the board exceeds 644E9 complex multiply-accumulate operations per second. The first production run of eight boards was distributed to partners in The Netherlands, France, Italy, UK, China and Korea in May 2011, with a further production runs completed in December 2011 and early 2012. The function of the board is determined by the firmware loaded into its FPGAs. Current applications include beamformers, correlators, digital receivers, RFI mitigation for pulsar astronomy, and pulsar gating and search machines The new UniBoard based correlator for the European VLBI network (EVN) uses an FX architecture with half the resources of the board devoted to station based processing: delay and phase correction and channelization, and half to the correlation function. A single UniBoard can process a 64MHz band from 32 stations, 2 polarizations, sampled at 8 bit. Adding more UniBoards can expand the total bandwidth of the correlator. The design is able to process both prerecorded and real time (eVLBI) data.

SOURCES OF COPPER IONS AND SELECTED METHODS OF THEIR REMOVAL FROM WASTEWATER FROM THE PRINTED CIRCUITS BOARD PRODUCTION

Directory of Open Access Journals (Sweden)

Maciej Thomas

2014-10-01

Full Text Available This paper presents the issues related to the presence and removal of copper compounds from industrial effluents with including wastewater from plants involved in the production of printed circuit boards. Characterized the toxicological properties of selected copper compounds, described the applicable technological processes, sources of copper ions in the effluents and selected methods for their removal.

ACCOUNTING CONVERGENCE: ISSUES ON TRANSLATION & INTERPRETATION: EVIDENCE IN MALAYSIA

OpenAIRE

Siti Mariana Taliyang; Safrul Izani Mohd Salleh; Rosmaria Jaffar Harun

2013-01-01

The key objective of International Accounting Standard Board (hereafter "IASB") is to assure the international accounting standards with high quality and transparent accounting information to assist users in economic decision making. Despite the standards well published in formal language - English as a communication tools, the question of the consistency is widely discussed among scholars. The aim of this study is to examine if any differences in the interpretation of probability expressions...

Procurement Contracting Officer’s Guide to Cost Accounting Standards,

Science.gov (United States)

1977-09-01

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

Temporary oil production, current account deterioration and the role of monetary and fiscal policy

International Nuclear Information System (INIS)

Harvie, C.

1992-01-01

This paper extends earlier work on the macroeconomic adjustment processes arising for an economy experiencing a temporary period of oil production. Emphasis is placed on developments in the current account, as reflected in foreign asset stock movements, after oil production ceases, as well as on the role that monetary, fiscal or fiscal/monetary policy can play in influencing current-account developments during this same period. The results presented suggest that, to improve the performance of the current account, irrespective of the wage adjustment mechanism operative, after oil production ceases, the major thrust of macroeconomic policy should operate through fiscal rather than monetary policy. However developments in non-oil output would be influenced by the wage adjustment mechanism. With wage indexation, a tight fiscal policy after oil production ceases leads to a higher level of non-oil output than in the no policy response case, or one where monetary policy alone is used. With no wage indexation, the use of monetary and/or fiscal policy leads to lower levels of non-oil output. The use of fiscal policy also has the added benefit of contributing to a lower consumer price level, again irrespective of the operative wage adjustment mechanism. If the emphasis of policy operates through monetary policy, irrespective of the wage adjustment mechanism, the current-account problem will be exacerbated since foreign assets stocks will be lower. In addition, non-oil output and consumer prices will be lower. (Author)

A Lightweight Monitoring and Accounting System for LHCb DC'04 Production

CERN Document Server

Garonne, V; Saborido Silva, J J; Sánchez García, M; Vizcaya Carrillo, R

2004-01-01

The LHCb Data Challenge 04 includes the simulation of over 200 M simulated events using distributed computing resources on N sites and extending along 3 months. To achieve this goal a dedicated Production grid (DIRAC) has been deployed. We will present the Job Monitoring and Accounting services developed to follow the status of the production along its way and to evaluate the results at the end of the Data Challenge. The end user connects with a web browser to WEB-SERVER applications showing dynamic reports for a whole set of possible queries. These applications in turn interrogate the Job Monitoring Service of the DIRAC Workload Management system and Accounting Database service by means of dedicated XML-RPC interfaces, querying for the information requested by the user. The reports provide an uniform view of the usage of the computing resources available. All the system components are implemented as a set of cooperating python classes following the design choice of LHCb. The different services are distribute...

Governing Board of the Pension Fund

CERN Multimedia

HR Department

2008-01-01

The Pension Fund Governing Board (PFGB) held its first two meetings in the new configuration on 16 November 2007 and 14 January 2008. Most of the items examined, such as the actuarial review, the strategic asset allocation, accounting standards and the new governance of the Pension Fund, were on the agendas of both meetings. At its first meeting, held at ESO in Munich, the PFGB took note of matters pending referred to it by the previous Governing Board and addressed issues relating to its own functioning and to the measures to be taken with a view to gradual implementation of the new governance principles. In the interests of continuity, it extended the terms of office of the members of the Investment Committee appointed by the Board until the new Committee is set up, as well as those of the members of the Working Group on Actuarial Matters to allow them to complete the three studies referred to in a recent issue of the Bulletin (No. 6 of 5 and 12 February 2007). At its firs...

Governing Board of the Pension Fund

CERN Multimedia

2007-01-01

The Governing Board of the Pension Fund held its one-hundred-and-fifty-second and one-hundred-and-fifty-third meetings on 18 April and 15 May 2007 respectively. The latter was a full-day joint meeting with the Investment Committee. At the first of the two meetings, on 18 April, the Chairman of the Governing Board, Professor F. Ferrini, reported on the outcome of the Finance Committee meeting and the Council Session of March 2007. The Council had taken note of a progress report by the Chairman of the Study Group on CERN Pension Fund Governance, Mr P. Levaux, had expressed satisfaction at the Study Group’s progress and was now looking forward to the proposal, largely bearing on the Pension Fund’s bodies and their composition, which is due to be submitted to the Council for approval at its June 2007 Session. At the same meeting, the Governing Board approved the Annual Report and Accounts of the Fund for 2006 and thanked the Fund’s Administration for the substantial work entailed in providing the reader ...

Governing Board of the Pension Fund

CERN Multimedia

HR Department

2007-01-01

The Governing Board of the Pension Fund held its one-hundred-and-fifty-second and one-hundred-and-fifty-third meetings on 18 April and 15 May 2007 respectively. The latter was a full-day joint meeting with the Investment Committee. At the first of the two meetings on 18 April, the Chairman of the Governing Board, Professor F. Ferrini, reported on the outcome of the Finance Committee meeting and the Council Session of March 2007. The Council had taken note of a progress report by the Chairman of the Study Group on CERN Pension Fund Governance, Mr P. Levaux, had expressed satisfaction at the Study Group's progress and was now looking forward to the proposal, largely bearing on the Pension Fund's bodies and their composition, which is due to be submitted to the Council for approval at its June 2007 Session. At the same meeting, the Governing Board approved the Annual Report and Accounts of the Fund for 2006 and thanked the Fund's Administration for the substantial work entailed in providing the reader with a...

Governing Board of the Pension Fund

CERN Multimedia

2007-01-01

The Governing Board of the Pension Fund held its penultimate (158th) and final (159th) meetings in its current form on 24 September and 25 October 2007 respectively. A number of items, notably the triennial actuarial review and the Fund's Budget for 2008, appeared on the agenda of both meetings. The Governing Board took note of the Fund's financial position as at 30 June 2007 on the basis of the intermediate closing of the accounts on that date. In the first half of 2007, the Fund had achieved a satisfactory return on its assets compared with the position on 1 January 2007. Regarding the indexation of pensions, at the second of its two meetings, the Governing Board took note of the inflation rate in Geneva between August 2006 and August 2007 - no rise was observed in the cost-of-living during the period under consideration. As a consequence, the adjustment rate for the forthcoming three-year period, calculated by the Actuary pursuant to Article II 1.15 – Anne...

Governing Board of the Pension Fund

CERN Multimedia

HR Department

2007-01-01

The Governing Board of the Pension Fund held its penultimate (158th) and final (159th) meetings in its current form on 24 September and 25 October 2007 respectively. A number of items, notably the triennial actuarial review and the Fund’s Budget for 2008, appeared on the agenda of both meetings. The Governing Board took note of the Fund’s financial position as at 30 June 2007 on the basis of the intermediate closing of the accounts on that date. In the first half of 2007, the Fund had achieved a satisfactory return on its assets compared with the position on 1 January 2007. Regarding the indexation of pensions, at the second of its two meetings, the Governing Board took note of the inflation rate in Geneva between August 2006 and August 2007 - no rise was observed in the cost-of-living during the period under consideration. As a consequence, the adjustment rate for the forthcoming three-year period, calculated by the Actuary pursuant to Article II 1.15 – Annex C of the...

GOVERNING BOARD OF THE PENSION FUND

CERN Document Server

2000-01-01

Since the last report, the Governing Board has held three meetings, on the 5 September, 4 October and 9 November. At its September meeting, the Board took note of the results of the half-year closure of the accounts on 30 June and examined the expenditure of the Fund's Administration to the end of July and its operating budget for 2001, which it approved. The Chairman of the Investment Committee, G. Maurin, reported on the Committee's activities in regard to the monitoring of the fund managers and their results. After an exchange of views, the Governing Board proposed to the Finance Committee and the Council an adjustment of pensions of 1.4% with effect from 1.1.2001. It took note with satisfaction of the decision of the French tax authorities to consider that CERN's investments in France on behalf of its social security scheme formed part of the official activities of the Organization and as such benefited from exemption from direct local taxes in addition to its exemption from national taxation. The Governi...

PRODUCTIVITY PERFORMANCE OF ESTONIA IN A GROWTH ACCOUNTING APPROACH

Directory of Open Access Journals (Sweden)

Vivien MOLNAR

2016-12-01

Full Text Available This paper aims to contribute to a better understanding of the economic growth tendencies in Estonia and other formal post-socialist countries and the interaction between productivity growth and their determinants after the transition decades. So this paper is structured as follows. Firstly we will introduce an alternative growth accounting method to determine the components of productivity growth based on this concept. In Section we will also provide our empirical results in Estonia, Latvia, Lithuania and Hungary compared to the EU-15 countries between 1990 and 2011 how TFP (Total Factor Productivity, Physical and Labour Capital Accumulation can contribute to (increase or decrease economic performance of each country. Finally, we can conclude that the relationship between labour and output growth per capita has obviously and temporarily changed after the mid-1990s, which could be determined by the increasing role of such socio-economic factors as technological changes, capital accumulation and demographical fluctuations etc.

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

Science.gov (United States)

2010-10-01

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

Tread lightly through these accounting minefields.

Science.gov (United States)

Sherman, H D; Young, S D

2001-01-01

In the current economic climate, there is tremendous pressure--and personal incentive for managers--to report sales growth and meet investors' revenue expectations. As a result, more companies have been issuing misleading financial reports, according to the SEC, especially involving game playing around earnings. But it's shareholders who suffer from aggressive accounting strategies; they don't get a true sense of the financial health of the company, and when problems come to light, the shares they're holding can plummet in value. How can investors and their representatives on corporate boards spot trouble before it blows up in their faces? According to the authors, they should keep their eyes peeled for common abuses in six areas: revenue measurement and recognition, provisions and reserves for uncertain future costs, asset valuation, derivatives, related party transactions, and information used for bench-marking performance. If a disaster strikes, it will most likely be in one of these accounting minefields. This article examines the hazards of each minefield in turn, using examples like Metallgesellschaft, Xerox, MicroStrategy, and Lernout & Hauspie. It also provides a set of questions to ask in order to determine where a company's accounting practices might be overly aggressive. For those whose greatest interest is in fairly valuing the business--not presenting it in the best possible light--these questions are the first line of defense against creative accounting. Accounting game players are adroit, but it's both foolish and dangerous, contend the authors, to declare oneself ignorant and hence powerless against their machinations. They argue that members of corporate boards need to be financially literate.

12 CFR 220.4 - Margin account.

Science.gov (United States)

2010-01-01

... Banking FEDERAL RESERVE SYSTEM (CONTINUED) BOARD OF GOVERNORS OF THE FEDERAL RESERVE SYSTEM CREDIT BY... securities. The required margin on a net long or net short commitment in a when-issued security is the margin...) Interest charged on credit maintained in the margin account; (ii) Premiums on securities borrowed in...

One of a kind : from production accounting to trading and budgeting, Entero unifies data and business processes

Energy Technology Data Exchange (ETDEWEB)

Cope, G.

2009-06-15

Entero Corporation, a Calgary-based software developer, launched a software program in 2008 to keep track of petroleum when it comes out of the ground. It allows petroleum producers to keep track of who owns what, how much they own, what it's worth and where it's going. Founded in 1994, Entero's first energy industry software package was called EnteroVision, consisting of evTM and evFM. The evTM component focused on trading and marketing, and operations and logistics for use in inventory, risk management, terminal operations and reporting. The evFM component focused on financial management and accounting, allowing operators to view facility balance by owner, product or source. In 2003, Entero merged with software company MOSAIC Integration. The EnteroONE platform brings key Entero systems onto a shared platform that includes addition of production accounting and plant allocations. Once energy is produced, EnteroONE quickly tracks it from the wellhead through the gathering systems, doing production allocations, production and revenue accounting, managing trade deals, logistics and risk management. It also does financial accounting, such as invoicing for shipments made by any transportation mode, and a full general ledger. It eliminates multiple spreadsheets. Entero's 120 clients include exploration and production companies, trading and marketing companies, and midstream operators involved with product movement and processing. Entero is now focused on improving the functionality of its products. New workspace enhancements and reporting customization in EnteroONE financial management are expected to make troubleshooting, audit reporting more efficient. A new integrated field data capture system in EnteroONE production accounting will link field information to production accounting. A new order, scheduling and nominations workspace for EnteroONE trading and marketing will put decision-making information, including profitability, into one view

One of a kind : from production accounting to trading and budgeting, Entero unifies data and business processes

International Nuclear Information System (INIS)

Cope, G.

2009-01-01

Entero Corporation, a Calgary-based software developer, launched a software program in 2008 to keep track of petroleum when it comes out of the ground. It allows petroleum producers to keep track of who owns what, how much they own, what it's worth and where it's going. Founded in 1994, Entero's first energy industry software package was called EnteroVision, consisting of evTM and evFM. The evTM component focused on trading and marketing, and operations and logistics for use in inventory, risk management, terminal operations and reporting. The evFM component focused on financial management and accounting, allowing operators to view facility balance by owner, product or source. In 2003, Entero merged with software company MOSAIC Integration. The EnteroONE platform brings key Entero systems onto a shared platform that includes addition of production accounting and plant allocations. Once energy is produced, EnteroONE quickly tracks it from the wellhead through the gathering systems, doing production allocations, production and revenue accounting, managing trade deals, logistics and risk management. It also does financial accounting, such as invoicing for shipments made by any transportation mode, and a full general ledger. It eliminates multiple spreadsheets. Entero's 120 clients include exploration and production companies, trading and marketing companies, and midstream operators involved with product movement and processing. Entero is now focused on improving the functionality of its products. New workspace enhancements and reporting customization in EnteroONE financial management are expected to make troubleshooting, audit reporting more efficient. A new integrated field data capture system in EnteroONE production accounting will link field information to production accounting. A new order, scheduling and nominations workspace for EnteroONE trading and marketing will put decision-making information, including profitability, into one view. Within the next 5 years

78 FR 27137 - Verification of Statements of Account Submitted by Cable Operators and Satellite Carriers

Science.gov (United States)

2013-05-09

... Statements of Account. They agreed that the verification should be conducted by a certified public accountant... Public Accountants (``AICPA'') or the State Board of Accountancy that licensed the auditor while the... professional association for certified public accountants. In any event, it seems unlikely that the copyright...

Management Accounting in the Manufacturing Sector: Managing Costs at the Design and Production Stages

NARCIS (Netherlands)

Davila, Tony; Wouters, Marc; Chapman, Christopher S.; Hopwood, Anthony G.; Shields, Michael D.

2006-01-01

This chapter analyzes the empirical research literature on management accounting in the manufacturing sector including the development as well and manufacturing phases of the product lifecycle. As managing product development has gained terrain in companies over the last 15 years, management

Compatibility of accounting information systems (AISs with activities in production cycle

Directory of Open Access Journals (Sweden)

Farnaz Vali Moghaddam Zanjani

2013-01-01

Full Text Available The intricacies of economic activities and growing increase in competition have made commercial units with the duty of production and financial data processing, orienting themselves with production cycle. This is considered as the heart of organization such that they could be more effective in decision-making. The method adopted in this research is descriptive – survey and it attempts to attain the objectives the researchers based on four independent variables including Production design, Programming, production operations and cost accounting. To test the hypotheses, the study adopts one sample T test method and to investigate uniformity of effects of each variable, Kruscal-Wallis test is employed. The results obtained from the tests indicate that AISs are not compatible with production cycle, where, in turn, has led to rejection of modern costing systems such as activity based costing (ABC.

75 FR 13329 - Implications of Financial Accounting System (FAS) 166 on SBA Guaranteed Loan Programs

Science.gov (United States)

2010-03-19

... SMALL BUSINESS ADMINISTRATION [Docket No. SBA-2010-0005] Implications of Financial Accounting... from the public on: (1) The effect that the accounting changes mandated by the Financial Accounting Standards Board (FASB) in Financial Accounting Standard (FAS) 166 have on SBA Lender and investor...

25 CFR 36.120 - What type of reporting is required to ensure accountability?

Science.gov (United States)

2010-04-01

... accountability? 36.120 Section 36.120 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR EDUCATION... SITUATIONS Homeliving Programs Waivers and Accountability § 36.120 What type of reporting is required to ensure accountability? The homeliving program must provide to the appropriate local school board or...

7 CFR 1150.139 - Powers of the Board.

Science.gov (United States)

2010-01-01

... 7 Agriculture 9 2010-01-01 2009-01-01 true Powers of the Board. 1150.139 Section 1150.139 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing...-bearing account or certificate of deposit of a bank that is a member of the Federal Reserve System, or in...

7 CFR 1260.149 - Powers of the Board.

Science.gov (United States)

2010-01-01

... 7 Agriculture 10 2010-01-01 2010-01-01 false Powers of the Board. 1260.149 Section 1260.149 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING... thereof, in any interest-bearing account or certificate of deposit of a bank that is a member of the...

Panel Board From Coconut Fibre And Pet Bottle

Science.gov (United States)

Ngadiman, Norhayati; Kaamin, Masiri; Abd. Kadir, Aslila; Sahat, Suhaila; Zaini, Aziza; Raihana Nor Zentan, Siti; Ain Ahmad, Nur; Amran, Wan Haizatul Aisyhah Wan

2018-03-01

The rate of global deforestation and its impact on the environment has led particle board manufacture to search for alternative feedstock, especially in countries where wood is less available compared to other cellulosic natural product. Based on the properties of coconut fibre and PET bottle, these two materials can be recycle as raw material for manufacture of panel board. As for this study, the coconut fibre were used as the filler and PET bottle as outer lining of the panel board. Two types of coconut fibre were used which are grinding and un-grinding coconut fibre. At first, the coconut fibre are undergoes softening, grinding, drying and sieving process, while PET bottle was cleaning, shredding, sieving before compacted using hydraulic hot press machine. There are four types of testing that been carried out which are swelling, water absorption, Modulus of Elasticity (MOE) and Modulus of Rupture (MOR). The result show the conventional board has the highest value for MOE test, so it's indicate that the conventional board is less strength from the coconut fibre board. As for water absorption test, the average water absorption of coconut fibre based panel board is less than conventional board. Overall, the coconut fibre board is better than conventional panel board because coconut fibre board are less swelling, has low water absorption, high modulus of rupture and low modulus of elasticity. Based on the finding, this coconut fibre panel board has potential as a stronger and long-lasting panel board than the conventional board in the market. Other than that, the panel also have their own aesthetic value since the recycled plastic bottle used as outer lining is colourful and giving aesthetic value.

75 FR 485 - Self-Regulatory Organizations; Municipal Securities Rulemaking Board; Notice of Filing of...

Science.gov (United States)

2010-01-05

... prepare audited financial statements pursuant to generally accepted accounting principles (``GAAP'') as... the Financial Accounting Standards Board (``FASB''), as applicable to such issuer or obligated person... statements and advance refunding documents, as well as to permit issuers, obligated persons and their...

Board Task Performance

DEFF Research Database (Denmark)

Minichilli, Alessandro; Zattoni, Alessandro; Nielsen, Sabina

2012-01-01

identify three board processes as micro-level determinants of board effectiveness. Specifically, we focus on effort norms, cognitive conflicts and the use of knowledge and skills as determinants of board control and advisory task performance. Further, we consider how two different institutional settings....... The findings show that: (i) Board processes have a larger potential than demographic variables to explain board task performance; (ii) board task performance differs significantly between boards operating in different contexts; and (iii) national context moderates the relationships between board processes...... and board task performance....

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

Science.gov (United States)

2011-09-29

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

Thermal Characterization and Lifetime Prediction of LED Boards for SSL Lamp

Directory of Open Access Journals (Sweden)

J. Formanek

2013-04-01

Full Text Available This work presents a detailed 3-D thermo-mechanical modelling of two LED board technologies to compare their performance. LED board are considered to be used in high power 800 lumen retrofit SSL (Solid State Lighting lamp. Thermal, mechanical and life time properties are evaluated by numerical modelling. Experimental results measured on fabricated LED board samples are compared to calculated data. Main role of LED board in SSL lamp is to transport heat from LED die to a heat sink and keep the thermal stresses in all layers as low as possible. The work focuses on improving of new LED board thermal management. Moreover, reliability and lifetime of LED board has been inspected by numerical calculation and validated by experiment. Thermally induced stress has been studied for wide temperature range that can affect the LED boards (-40 to +125°C. Numerical modelling of thermal performance, thermal stress distribution and lifetime has been carried out with ANSYS structural analysis where temperature dependent stress-strain material properties have been taken into account. The objective of this study is to improve not only the thermal performance of new LED board, but also identification of potential problems from mechanical fatigue point of view. Accelerated lifetime testing (e.g., mechanical is carried out in order to study the failure behaviour of current and newly developed LED board.

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

Science.gov (United States)

2013-07-08

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

48 CFR 9904.420 - Accounting for independent research and development costs and bid and proposal costs.

Science.gov (United States)

2010-10-01

... Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.420 Accounting for independent research and development costs and bid and proposal costs. ...

Catalytic copyrolysis of particle board and polypropylene over Al-MCM-48

Energy Technology Data Exchange (ETDEWEB)

Kim, Hannah; Choi, Suek Ju [School of Environmental Engineering, University of Seoul, Seoul 02504 (Korea, Republic of); Kim, Ji Man [Department of Chemistry, Sungkyunkwan University, Suwon 16419 (Korea, Republic of); Jeon, Jong-Ki [Department of Chemical Engineering, Kongju National University, Cheonan 31080 (Korea, Republic of); Park, Sung Hoon; Jung, Sang-Chul [Department of Environmental Engineering, Sunchon National University, Suncheon 57922 (Korea, Republic of); Kim, Sang Chai [Department of Environmental Education, Mokpo National University, Muan 58554 (Korea, Republic of); Park, Young-Kwon, E-mail: catalica@uos.ac.kr [School of Environmental Engineering, University of Seoul, Seoul 02504 (Korea, Republic of)

2016-10-15

Highlights: • Al-MCM-48 was used for catalytic copyrolysis of particle board and polypropylene. • Catalytic produced mainly hydrocarbons. • The hydrocarbons produced were mainly in the diesel range. - Abstract: Particle board and polypropylene (PP) at a mixing ratio of 1:1 were copyrolyzed over two Al-MCM-48 catalysts with Si/Al ratios of 20 and 80. The catalyst characteristics were examined by measuring the Brunauer-Emmett-Teller surface area, temperature programmed desorption of ammonia, and X-ray diffraction. The main pyrolysis products of particle board were oxygenates, acids, and phenolics, whereas a large quantity of hydrocarbons within the diesel fuel range was produced from copyrolysis with polypropylene. The catalytic copyrolysis of particle board and PP over the Al-MCM-48 catalysts produced bio-oil with a much larger hydrocarbon content than that from the catalytic pyrolysis of particle board only. The hydrocarbons produced were mainly in the diesel range, highlighting the potential for the production of high-quality fuel.

Relationship between the Board Size and Financial Performance: Literature Review

Directory of Open Access Journals (Sweden)

Mesut DOĞAN

2015-01-01

Full Text Available The Cadbury Report (1992, a pioneer in outlining the financial aspects of corporate governance, was the first to put the spotlight on corporate boards of directors. Around the same time, academic work started to gain impetus with the Hermalin and Weisbach (1991 study. The aim of this study is to examine the relationship between the number of members of the board of directors with accounting and market-based performance indicators empirical research in the national and international literature. For this purpose, all studies conducted in the early 1990s up to the present day are classified examined in a systematic way. A significant part of the board of directors of the studies indicated a negative relationship between financial performance.

75 FR 30876 - Self-Regulatory Organizations; Municipal Securities Rulemaking Board; Notice of Filing of...

Science.gov (United States)

2010-06-02

... financial statements pursuant to generally accepted accounting principles (``GAAP'') as established by the Governmental Accounting Standards Board (``GASB''), or pursuant to GAAP as established by the Financial... Access System (EMMA[supreg]) May 26, 2010. I. Introduction On July 14, 2009, the Municipal Securities...

Enterprise technology in support for accounting information systems. an innovation and productivity approach

Directory of Open Access Journals (Sweden)

Jose Melchor Medina-Quintero

2015-09-01

Full Text Available Technology and the accounting information systems are implemented in an organization with the aim of improving their efficiency. Companies spend large amounts of money on these tools every year in order to improve their organizational performance. The aim of this research is to determine the influence of SMEs’ technological alignment, information management and technological infrastructure on the performance of an institution (innovation and productivity in which accounting information systems are used. An empirical study is conducted in enterprises belonging to the service, commercial and industrial sectors in Ciudad Victoria, México, with the help of the SmartPLS statistical tool. The results mainly show that technology has helped raise productivity (improvement in administrative activities, in decision-making and in the use of generated information.

Board on chemical sciences and technology

International Nuclear Information System (INIS)

1991-01-01

The Board has completed five reports since June 1988. Biosafety in the Laboratory: Prudent Practices for Handling and Disposal of Infectious Materials is a comprehensive review of the principles and practices of biological safety in the laboratory. Currently in press, it promises to be a landmark publication in this field, comparable to the Board's two previous studies on handling and disposal of chemicals in laboratories. Chemical Processes and Products in Severe Nuclear Reactor Accidents: Report of a Workshop evaluates the quality and relevance of existing high-temperature thermodynamic and kinetic data to the analysis of light-water reactor accidents. A number of areas where important data was deemed to be lacking or inadequate were identified to provide a sound basis for predicting the behavior of fission products, fuel, and other materials in nuclear reactors during a severe accident leading to radioactivity release. Training Requirements for Chemists in Nuclear Medicine, Nuclear Industry, and Related Areas assesses the training requirements for chemists in nuclear medicine, nuclear industry, and related areas. Finally, the Board's Air Force Office of Scientific Research High Energy Density Materials Panel has completed two program evaluation reports on this Air Force program

Independent State of Samoa School Autonomy and Accountability : SABER Country Report 2013

OpenAIRE

World Bank

2013-01-01

Education in the Samoa is highly decentralized. While education policy is the sole responsibility of the Ministry of education, school boards are responsible for delivery. The entire organization of the school system is based on checks and balances to ensure accountability. Budgetary autonomy is established. The school board controls the school budget, with input from parents. Personnel ma...

Ecological quality of production: accounting approach on sustainable development

Directory of Open Access Journals (Sweden)

N.P. Syroid

2016-12-01

Full Text Available The specific weight of resource and power consuming technologies that is typical for Ukrainian economy, the absence of effective legal, administrative and economic mechanisms of management of nature and the low level of ecological society consciousness have led to the significant deterioration of environment state in Ukraine, excessive pollution of waters, air, and soil, accumulation of a large number of waste products. Besides, the produce as a result of such enterprises’ production affects consumers’ health badly. This causes the need to develop theory and methodology of production ecological quality accounting. The problem of quality is the most important factor of increasing of life level, economic, social and ecological security in market economy. This, the current research aims to formulate the essence of concept “ecological quality of production” The research determines that ecological quality is characterized by the following main 6 aspects: social, technical, legal, economic, aesthetic and ecological. If one of these six aspects does not work, we cannot speak about ecological quality of a certain commodity. Many various factors influence upon the level of ecological quality of products and services. According to their contents and directions, they can be united into the following main 6 groups: technical, organizational, economic and social, ecological and aesthetic and legal. The article determines the directions of production ecological quality increasing.

76 FR 14570 - Federal Acquisition Regulation; Disclosure and Consistency of Cost Accounting Practices for...

Science.gov (United States)

2011-03-16

...] RIN 9000-AL58 Federal Acquisition Regulation; Disclosure and Consistency of Cost Accounting Practices... Regulation (FAR) to align it with a Cost Accounting Standards (CAS) Board clause, Disclosure and Consistency... the use of the clause, Disclosure and Consistency of Cost Accounting Practices--Foreign Concerns, in...

Panel Board From Coconut Fibre And Pet Bottle

Directory of Open Access Journals (Sweden)

Ngadiman Norhayati

2018-01-01

Full Text Available The rate of global deforestation and its impact on the environment has led particle board manufacture to search for alternative feedstock, especially in countries where wood is less available compared to other cellulosic natural product. Based on the properties of coconut fibre and PET bottle, these two materials can be recycle as raw material for manufacture of panel board. As for this study, the coconut fibre were used as the filler and PET bottle as outer lining of the panel board. Two types of coconut fibre were used which are grinding and un-grinding coconut fibre. At first, the coconut fibre are undergoes softening, grinding, drying and sieving process, while PET bottle was cleaning, shredding, sieving before compacted using hydraulic hot press machine. There are four types of testing that been carried out which are swelling, water absorption, Modulus of Elasticity (MOE and Modulus of Rupture (MOR. The result show the conventional board has the highest value for MOE test, so it’s indicate that the conventional board is less strength from the coconut fibre board. As for water absorption test, the average water absorption of coconut fibre based panel board is less than conventional board. Overall, the coconut fibre board is better than conventional panel board because coconut fibre board are less swelling, has low water absorption, high modulus of rupture and low modulus of elasticity. Based on the finding, this coconut fibre panel board has potential as a stronger and long-lasting panel board than the conventional board in the market. Other than that, the panel also have their own aesthetic value since the recycled plastic bottle used as outer lining is colourful and giving aesthetic value.

5 CFR 1630.9 - Access to the history (accounting) of disclosures from records.

Science.gov (United States)

2010-01-01

... BOARD PRIVACY ACT REGULATIONS § 1630.9 Access to the history (accounting) of disclosures from records. Rules governing access to the accounting of disclosures are the same as those for granting access to the... 5 Administrative Personnel 3 2010-01-01 2010-01-01 false Access to the history (accounting) of...

Materiality Thresholds in Accounting and Auditing Some UK Evidence

OpenAIRE

Chong, Gin

2000-01-01

This paper reports the telephone interviews with 12 auditors (Big 5 and non Big 5) and 14 non auditors on the materiality thresholds adopted by them or by their organisations. Non auditors include from finance directors, banker, lawyer, internal auditors, an academic, and technical directors of the Accounting Standards Board (ASB) and the Auditing Practices Board (APB) in the UK. This is in respond to the issuance of Statement of Auditing Standards (SAS) 220 on ‘Materiality and the Audit= by t...

Implications of new accounting rules for income taxes.

Science.gov (United States)

Reinstein, A; Carmichael, B J; Spaulding, A D

1994-02-01

The provisions of the Financial Accounting Standards Board (FASB) Statement No. 109, Accounting for Income Taxes, require all organizations that issue financial statements to shift the focus of their accounting for income taxes from the income statement to the balance sheet. This change can alter significantly a healthcare organization's financial position. The change also may affect the way in which investors, lenders, regulators, and other users of financial statements evaluate corporations in the healthcare industry. Hospitals and other healthcare organizations, particularly for-profit organizations, therefore, should review carefully their methods of accounting for such items as deferred tax assets and loss and expense reserves.

GOVERNING BOARD OF THE PENSION FUND

CERN Multimedia

2001-01-01

The Governing Board held its one-hundred-and-first meeting on 5 June, during which it took note of the external auditors' report on the accounts of the Fund for the financial year 2000, and the comments by the Administration of the Fund on the report. It should be noted in this regard that, in the light of a remark by the auditors regarding the procedures followed by the Fund in paying out transfer values, the Governing Board decided to propose to the CERN Council at its December session a change in the wording of Article II 1.13 of the Rules and Regulations so as to bring it into line with the Fund's regular practices. The effect on the Fund of the introduction of the new salary scales was considered and a small working group was commissioned to undertake the necessary technical adjustments. The Governing Board then heard a report by the Chairman of the Investment Committee on its meeting of 3 May 2001. G. Maurin stated that the Committee members had agreed to invite a second consultants' firm to carry out a...

Board effectiveness: Investigating payment asymmetry between board members and shareholders

Directory of Open Access Journals (Sweden)

Wuchun Chi

2008-01-01

Full Text Available Board members may well be responsible for dissension between themselves and shareholders since they are simultaneously the setters and receivers of both board remuneration and dividends. They may act out of their own personal interests at the expense of external shareholders. We investigate the impact of ownership structure, board structure and control deviation on payment asymmetry, where excessively high remuneration is paid to board members but considerably lower dividends are distributed to shareholders. We find strong evidence confirming that the smaller the shareholdings of board members and outside blockholders are, the more asymmetric the payments are. With controlling family members on the board and a higher percentage of seats held by independent board members, there is a slight reduction in the likelihood and severity of payment asymmetry. In addition, it is abundantly clear that the larger the board seat-control deviation is, the greater is the likelihood and severity of payment asymmetry. While prior research has primarily focused on board-manager agency issues, the board-shareholder perspective could be even more important in that it is the board that is the most directly delegated agent of shareholders, not the managers

Board of Directors or Supervisory Board

DEFF Research Database (Denmark)

Werlauff, Erik

2009-01-01

The article analyses the legal consequences of the choice now available to Danish public limited companies, which can now opt for a two-tier management structure, in which the management board undertakes both the day-to-day and the overall management, while a supervisory board exercises control...... over the management board, including its appointment and dismissal. The article considers which companies a two-tier structure may be relevant for, and reviews the consequences for the composition, election and functioning of the company organs....

Do women on management board increase fair value relevance?

OpenAIRE

Velte, Patrick

2017-01-01

The purpose of this paper is the link between women on management board and the value relevance of fair value accounting according to IFRS 13. The empirical quantitative study covers a sample of German companies listed at the Prime Standard of the Frankfurt Stock Exchange for the business years 2013-2015 (411 firm-year observations). Value relevance is measured by the modified Ohlson (1995) model and we separate fair value accounting in level 1, level 2 and level 3 fair values. Multiple regre...

The Present State of the Business Law Education of Accounting Students: The Business Law Professor's Perspective

Science.gov (United States)

Kocakulah, Mehmet C.; Austill, A. David; Long, Brett

2009-01-01

The article aims to provide Certified Public Accountant (CPA) candidates, accounting faculty, the American Institute of Certified Public Accountants (AICPA), and the state boards of accountancy with an insight into the business law professor's perspective concerning the legal education of accountants. This article first describes various factors,…

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

OpenAIRE

Azham Md. Ali

2007-01-01

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

Environmental Awareness and The Role of Public Accounting Professional Bodies in Indonesia: A Brief Reflection

Directory of Open Access Journals (Sweden)

Ria Sandra Alimbudiono

2014-03-01

Full Text Available This study aims to give an insight about environmental awareness from public accountant and the role of Indonesian accounting professional bodies in ensuring professional sustainability. A naturalistic method was  applied to get deep understanding about the perspectives of the boards of professional bodies as a representation from the condition of public accountants in general. Data collection methods used in this study were interviews and focus group discussion. The findings highlight a variety of perspectives on knowledge of environment, interest in environmental accounting and moral responsibility on environmental damage. This variation shows different levels of awareness and it is mainly caused by the lack of law enforcement and no mandatory standards on environmental issues. This condition will threat legitimacy of accounting profession and finally, be able to endangered professional accounting sustainability. Limitations are about the scope and sample,which provide insights of the boards of public accountant professional bodies on environmental accounting issues. Future studies should be done on other accounting fields such as environmental audit, environmental accounting and reporting and environmental costing.

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

Directory of Open Access Journals (Sweden)

Tanja Lakovic

2013-07-01

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

GOVERNING BOARD OF THE PENSION FUND OF 11 APRIL AND 6 JUNE

CERN Multimedia

2000-01-01

As usual at this time of the year, the Board examined the Annual Report and Accounts prepared by the Fund's Administration, which it approved after deciding on the allocation of the gain realised in 1999. It was thus agreed to increase the reserves to a total of 480 MCHF by the addition of 239 MCHF deriving from the result in 1999 with the balance being allocated to the capital, which is thereby increased from 3347 MCHF to 3554 MCHF. In 1999, the Fund recorded an excellent performance of 13%, bringing its overall assets above the 4 billion Swiss franc threshold. The Annual Report for 1999, which provides very detailed information on the latter's activities, is now available in divisional secretariats.The Governing Board took note of the report of the External Auditors on the 1999 Accounts and of the comments by the Administration of the Fund prior to their presentation to the Finance Committee and the Council in June.The Board heard reports by G. Maurin in his capacity as Chairman of the Investment Committee ...

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

Science.gov (United States)

2010-10-01

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

Does Board Independence Matter? Evidence from New Zealand

Directory of Open Access Journals (Sweden)

Hardjo Koerniadi

2012-06-01

Full Text Available This paper examines the effects of the presence of independent directors on firm value using both market-based performance measures (Tobin’s Q ratio and EVA and accounting-based ratios (ROA and ROE. We find that, instead of adding value, independent directors in NewZealand negatively affect firm value. We also find that, consistent with stewardship theory,independent directors have a positive effect on firm value only when they are in the minority.These findings are important given the increasing trend toward independence in corporate boards around the globe and suggest that board independence may not generally be suitable for countries where managers are considered as active partners along with other stakeholders in companies.

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

Science.gov (United States)

2010-10-01

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

Defense Business Board

Science.gov (United States)

Skip to main content (Press Enter). Toggle navigation Defense Business Board Search Search Defense Business Board: Search Search Defense Business Board: Search Defense Business Board Business Excellence in Defense of the Nation Defense Business Board Home Charter Members Meetings Studies Contact Us The Defense

Does fair value accounting provide a better representation of a company?

OpenAIRE

Casta , Jean-François

2004-01-01

International audience; For a number of decades now, at the instigation of Anglo-Saxon standard setters, the basis of the traditional accounting model, or the financial conventions which determine how a company's wealth and income is measured, have been increasingly called into question. This wide-reaching movement, initiated in the United States by the Financial Accounting Standards Board (FASB), and internationally by the International Accounting Standards Committee (IASC), aims to replace ...

QUALITATIVE STUDY REGARDING THE RELATIONSHIP BETWEEN CORPORATE GOVERNANCE AND CREATIVE ACCOUNTING

Directory of Open Access Journals (Sweden)

Grosanu Adrian

2012-12-01

Full Text Available The concept of corporate governance has come into the spotlight after the big accounting scandals. Corporate governance represents the manner in which a company is managed and controlled, and this aspect is closely related to the creative accounting practice; ownership structure, the board of directors’ structure, the frequency of these bodies’ meetings, they all can encourage but also discourage accounting manipulation.\\r\

Accounting of allocation of production enterprises’ overhead costs

Directory of Open Access Journals (Sweden)

О.V. Ivaniuta

2016-12-01

Full Text Available Taking into account the complexity of engineering technological cycles, the use of traditional approaches to the allocation of overhead costs at the researching enterprises is inexpedient and inefficient. The authors find out that to solve this problem it is not enough to choose only one base of allocation because the formed prime cost with such an approach will not meet the reality. That is why it is suggested to use a multilevel allocation of overhead costs. The proposed approach involves the allocation of overhead costs at the following levels: fixed and variable, with shops of main and auxiliary production, calculation stations, some orders. Each level involves the selection of individual allocation bases that are grouped on economic, technological and integrated ones.

Ignorance is no excuse for directors minimizing information asymmetry affecting boards

Directory of Open Access Journals (Sweden)

Eythor Ivar Jonsson

2006-11-01

Full Text Available This paper looks at information asymmetry at the board level and how lack of information has played a part in undermining the power of the board of directors. Information is power, and at board level, information is essential to keep the board knowledgeable about the failures and successes of the organization that it is supposed to govern. Although lack of information has become a popular excuse for boards, the mantra could –and should –be changing to, “Ignorance is no excuse” (Mueller, 1993. This paper explores some of these information system solutions that have the aim of resolving some of the problems of information asymmetry. Furthermore, three case studies are used to explore the problem of asymmetric information at board level and the how the boards are trying to solve the problem. The focus of the discussion is to a describe how directors experience the information asymmetry and if they find it troublesome, b how important information is for the control and strategy role of the board and c find out how boards can minimize the problem of asymmetric information. The research is conducted through semi-structured interviews with directors, managers and accountants. This paper offers an interesting exploration into information, or the lack of information, at board level. It describes both from a theoretical and practical viewpoint the problem of information asymmetry at board level and how companies are trying to solve this problem. It is an issue that has only been lightly touched upon in the corporate governance literature but is likely to attract more attention and research in the future.

Revaluation and the the internal audit limits that influence the financial-accounting activity

OpenAIRE

Dragos Laurentiu Zaharia; Luminita Dragne; Doina Maria Tilea

2014-01-01

Regarding the financial-accounting system, the internal audit aims at understanding the accounting and control systems finding and correcting the errors. The auditor must inform the general management about the obvious errors within the entity. The board must know evrything concerning these errors.

Patients overwhelmingly prefer inpatient boarding to emergency department boarding.

Science.gov (United States)

Viccellio, Peter; Zito, Joseph A; Sayage, Valerie; Chohan, Jasmine; Garra, Gregory; Santora, Carolyn; Singer, Adam J

2013-12-01

Boarding of admitted patients in the emergency department (ED) is a major cause of crowding. One alternative to boarding in the ED, a full-capacity protocol where boarded patients are redeployed to inpatient units, can reduce crowding and improve overall flow. Our aim was to compare patient satisfaction with boarding in the ED vs. inpatient hallways. We performed a structured telephone survey regarding patient experiences and preferences for boarding among admitted ED patients who experienced boarding in the ED hallway and then were subsequently transferred to inpatient hallways. Demographic and clinical characteristics, as well as patient preferences, including items related to patient comfort and safety using a 5-point scale, were recorded and descriptive statistics were used to summarize the data. Of 110 patients contacted, 105 consented to participate. Mean age was 57 ± 16 years and 52% were female. All patients were initially boarded in the ED in a hallway before their transfer to an inpatient hallway bed. The overall preferred location after admission was the inpatient hallway in 85% (95% confidence interval 75-90) of respondents. In comparing ED vs. inpatient hallway boarding, the following percentages of respondents preferred inpatient boarding with regard to the following 8 items: rest, 85%; safety, 83%; confidentiality, 82%; treatment, 78%; comfort, 79%; quiet, 84%; staff availability, 84%; and privacy, 84%. For no item was there a preference for boarding in the ED. Patients overwhelmingly preferred the inpatient hallway rather than the ED hallway when admitted to the hospital. Copyright © 2013 Elsevier Inc. All rights reserved.

77 FR 12837 - Notice of Release of the Exposure Draft, Accounting for Impairment of General Property, Plant...

Science.gov (United States)

2012-03-02

... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Release of the Exposure Draft, Accounting for Impairment of General Property, Plant, and Equipment Remaining in Use AGENCY: Federal Accounting... Exposure Draft, Accounting for Impairment of General Property, Plant, and Equipment Remaining in Use. The...

USING THE METHOD OF SITUATIONAL ANALYSIS IN PROJECT MANAGEMENT TAKING INTO ACCOUNT SEASONALITY OF PRODUCTION

Directory of Open Access Journals (Sweden)

Тетяна Олександрівна ПРОКОПЕНКО

2016-02-01

Full Text Available There have been proposed methods of fuzzy situational approach, providing decision-making in project management in enterprises with seasonal nature of production. The model of fuzzy graph situational project management in the investment phase, providing adequate and effective opportunity to describe the project taking into account seasonality and uncertainty in the tasks of planning and decision making. The conclusions about the choice of alternative strategic solutions for companies considering the seasonality of production based on the proposed fuzzy graph situational solutions that allow for the special factors such as the nature of the project and the environment; uncertainty in the design and environment; take account of the conditions of the process; and evaluate the results of actions and make choices alternatives for achieving the strategic objectives of the various activities of the enterprise, taking into account the seasonal factor.

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

Directory of Open Access Journals (Sweden)

Bonaci Carmen Giorgiana

2012-07-01

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

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

Science.gov (United States)

2010-08-10

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

British Columbia's health reform: "new directions" and accountability.

Science.gov (United States)

Davidson, A R

1999-01-01

The health policy New Directions committed the British Columbia government to a population health perspective and extensive community involvement in the health services reform process. The policy envisaged elected citizen boards with authority to raise revenues and exercise a significant degree of local autonomy. Academic and public attention has been paid to the decision in November 1996 to collapse New Directions' two-tier governance structure into a single level. Less attention has been paid to the profound changes that occurred prior to the government's reversal on the question of governance. This paper focuses on those changes. During the critical three years between the 1993 launch of the reform and its formal revision in 1996, the government's positions on elections, taxation power, local autonomy and scope of action for regional boards all changed. Those changes marked a retreat from political accountability to the community and an advance towards managerial accountability to the government.

The Charitable Trust Model: An Alternative Approach For Department Of Defense Accounting

Science.gov (United States)

2016-12-01

DEFENSE ACCOUNTING 5. FUNDING NUMBERS 6. AUTHOR (S) Gerald V. Weers Jr. 7. PERFORMING ORGANIZATION NAME(S) AND ADDRESS(ES) Naval Postgraduate School...prohibits the incurrence of costs until budget authority is provided; reversing the conditionality of the matching principle accounting logic. In summary...the Board did not believe applying depreciation accounting for these assets would contribute to measuring the cost of outputs produced, or to

Mortality Associated With Emergency Department Boarding Exposure: Are There Differences Between Patients Admitted to ICU and Non-ICU Settings?

Science.gov (United States)

Reznek, Martin A; Upatising, Benjavan; Kennedy, Samantha J; Durham, Natassia T; Forster, Richard M; Michael, Sean S

2018-05-01

Emergency Department (ED) boarding threatens patient safety. It is unclear whether boarding differentially affects patients admitted to intensive care units (ICUs) versus non-ICU settings. We performed a 2-hospital, 18-month, cross-sectional, observational, descriptive study of adult patients admitted from the ED. We used Kaplan-Meier estimation and Cox Proportional Hazards regression to describe differences in boarding time among patients who died during hospitalization versus those who survived, controlling for covariates that could affect mortality risk or boarding exposure, and separately evaluating patients admitted to ICUs versus non-ICU settings. We extracted age, race, sex, time variables, admission unit, hospital disposition, and Elixhauser comorbidity measures and calculated boarding time for each admitted patient. Among 39,781 admissions from the EDs (21.3% to ICUs), non-ICU patients who died in-hospital had a 1.2-fold risk (95% confidence interval, 1.03-1.36; P=0.016) of having experienced longer boarding times than survivors, accounting for covariates. We did not observe a difference among patients admitted to ICUs. Among non-ICU patients, those who died during hospitalization were more likely to have had incrementally longer boarding exposure than those who survived. This difference was not observed for ICU patients. Boarding risk mitigation strategies focused on ICU patients may have accounted for this difference, but we caution against interpreting that boarding can be safe. Segmentation by patients admitted to ICU versus non-ICU settings in boarding research may be valuable in ensuring that the safety of both groups is considered in hospital flow and boarding care improvements.

Design, construction and quality control of resistive-Micromegas anode boards for the ATLAS experiment

Science.gov (United States)

Kuger, F.; Iengo, P.

2018-02-01

For the upcoming upgrade of the forward muon stations of the ATLAS detector, 1280m2 of Micromegas chambers have to be constructed. The industrialization of anode board production is an essential precondition. Design and construction methods of these boards have been optimized towards mass production. In parallel quality control procedures have been developed and established. The first set of large size Micromegas anode boards has finally been produced in industries and demonstrates the feasibility of the project on full-scale.

76 FR 11474 - Agency Information Collection Activities: Announcement of Board Approval Under Delegated...

Science.gov (United States)

2011-03-02

... Statistics, Board of Governors of the Federal Reserve System, Washington, DC 20551. Telecommunications Device... securitized auto loan delinquencies and charge-offs. The accounting changes brought about by the amendments to...

Board members’ contribution to strategy: The mediating role of board internal processes

Directory of Open Access Journals (Sweden)

Carmen Barroso-Castro

2017-05-01

Full Text Available This study aims to explore what directors do on the board, to what extent the processes occurring in the board allow the sharing and integrating of the existing knowledge, thus facilitating the board members’ contributions to strategy. We adopt the view that the internal board processes increase the impact of the cognitive resources on board performance. Using survey data from 200 large Spanish companies we demonstrate that directors’ level of knowledge of the firm and board job-related diversity positively influence the degree of the board's strategic involvement. Additionally, the internal processes that take place within the board – particularly Cognitive Conflict, the Critical and Independent Approach and the Comprehensive Discussion Process – influence the board's strategic involvement and play a partial mediating role on the aforementioned relationships. However, our results show no evidence for a positive relationship between Board Meeting Dynamics and the board's strategic involvement.

Accounting for Financial Instruments in an Uncertain World

DEFF Research Database (Denmark)

Pucci, Richard

the IFRS 9 endorsement process in the European Union. Attention is directed towards broadening our awareness of the interplay among diverse actors in the revision of international accounting standards. Ultimately, it is hoped that the thesis will broaden extant understandings of the manner in which......This thesis explores the response of the International Accounting Standards Board (IASB) to the 2008 financial crisis. At the onset of the crisis, the international accounting standard on financial instruments, IAS 39, was blamed for exacerbating the ill effects of the economic downturn...... accounting standard-setters cope with multiple and conflicting interests which crystallize in times of crisis. The project contributes to the literature on accounting standard-setting by further explicating three pertinent issues; namely, (1) how agreements are reached in the critical moments of standard...

STUDY ABOUT THE ACKNOWLEDGEMENT IN ACCOUNTING FOR THE SOFTWARE PRODUCTS – ON THEIR PRODUCTION AND SALE FLUX

Directory of Open Access Journals (Sweden)

Violeta Isai

2013-12-01

Full Text Available The modern economy can’t be conceived without the IT industry contribution, the engine of lasting economic development. In order to help the increase of software industry the countries create national strategies of information implementation, which will assure in time: the increase of the production, added value, productivity and international economic exchanges. In this area, Romania elaborates its own implementation strategy, according to the EU policy. On the company level, the informatics implementation raises problems regarding: the acknowledgement of software products in accounting as intangible assets; the registering of their reversible and irreversible devaluation, but also fiscal aspects about the modality of classification for the software supply – as goods delivery or as services performance, in the country and abroad.

Educational Development and Production of Accountants in Nigeria ...

African Journals Online (AJOL)

Toshiba

Accountants in Nigeria: Challenges and Way. Forward. Akhidime, Augustine ... Nigerian professional accounting regulatory bodies and tertiary educational ... Academic accountants are lecturers, tutors or teachers in educational and professional .... profile non-professional accountants in key public and private organisations ...

Bibliometric analysis of anaesthesia journal editorial board members: correlation between journal impact factor and the median h-index of its board members.

Science.gov (United States)

Pagel, P S; Hudetz, J A

2011-09-01

h-index is useful for quantifying scholarly activity in medicine, but this statistic has not been extensively applied as a measure of productivity in anaesthesia. We conducted a bibliometric analysis of h-index in editorial board members and tested the hypothesis that editorial board members of anaesthesia journals with higher impact factors (IFs) have higher h-indices. Ten of 19 journals with 2009 IF>1 were randomly chosen from Journal Citation Reports(®). Board members were identified using each journal's website. Publications, citations, citations per publication, and h-index for each member were obtained using Scopus(®). Four hundred and twenty-three individuals filled 481 anaesthesia editorial board positions. The median h-index of all editorial board members was 14. Board members published 75 papers (median) with 1006 citations and 13 citations per publication. Members serving on journals with IF greater than median had significantly (Pcitations, and citations per publication than those at journals with IF less than median. A significant correlation between the median h-index of a journal's editorial board members and its IF (h-index=3.01×IF+6.85; r( 2)=0.452; P=0.033) was observed for the 10 journals examined. Board members of subspeciality-specific journals had bibliometric indices that were less than those at general journals. The h-index was greater in individuals serving more than one journal. European editorial board members had higher h-index values than their American colleagues. The results suggest that editorial board members of anaesthesia journals with higher IFs have higher h-indices.

A guide to printed circuit board design

CERN Document Server

Hamilton, Charles

1984-01-01

A Guide to Printed Circuit Board Design discusses the basic design principles of printed circuit board (PCB). The book consists of nine chapters; each chapter provides both text discussion and illustration relevant to the topic being discussed. Chapter 1 talks about understanding the circuit diagram, and Chapter 2 covers how to compile component information file. Chapter 3 deals with the design layout, while Chapter 4 talks about preparing the master artworks. The book also covers generating computer aided design (CAD) master patterns, and then discusses how to prepare the production drawing a

A cross-sectional study of emergency department boarding practices in the United States.

Science.gov (United States)

Pitts, Stephen R; Vaughns, Frances L; Gautreau, Marc A; Cogdell, Matthew W; Meisel, Zachary

2014-05-01

The median emergency department (ED) boarding time for admitted patients has been a nationally reportable core measure that now also affects ED accreditation and reimbursement. However, no direct national probability samples of ED boarding data have been available to guide this policy until now. The authors studied new National Hospital Ambulatory Medical Care Survey (NHAMCS) survey items to establish baseline values, to generate hypotheses for future research, and to help improve survey quality in the future. This was a cross-sectional, multistage, stratified annual analysis of EDs and ED visits from the National Hospital Ambulatory Medical Care Survey public use files from 2007 to 2010, a total of 139,502 visit records. These data represent the only national measure of ED boarding. The main outcome of interest was boarding duration for individual patient visits. Data analyses accounted for complex sampling design. The national median boarding time was 79 minutes, with an interquartile range of 36 to 145 minutes. The prevalence of boarding for more than 2 hours among admitted patients was 32% (95% confidence interval [CI] = 30% to 35%). Average ED volume, occupancy, acuity, and hospital admission rates increased abruptly from the second to the third quartile of median boarding duration. The half of hospitals with the longest median boarding times accounted for 73% of ED visits and 79% of ED hospitalizations nationally. Thirty-nine percent of EDs (95% CI = 32% to 46%) reported never holding patients for more than 2 hours, but visit-level analysis at these EDs found that 21% of admissions did in fact stay in the ED over 2 hours. Only 19% of EDs (95% CI = 16% to 22%) used a strategy of moving admitted patients to alternative sites in the hospital during crowded times. In this national survey, ED boarding of admitted patients disproportionately affects hospitals with higher ED volumes, which also see sicker patients who wait longer to be seen, but not hospitals with

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

NARCIS (Netherlands)

Koenigsgruber, R.; Gross, C.

2012-01-01

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

75 FR 5769 - Inland Waterways Users Board; Request for Nominations

Science.gov (United States)

2010-02-04

... ``various'' regions. For the purpose of selecting Board members, the waterways subjected to fuel taxes and... Products; (2) Coal and Coke; (3) Petroleum, Crude and Products; (4) Minerals, Ores, and Primary Metals and...

Interrelation of accounting types in Ukraine

OpenAIRE

Задорожний, Зеновій Васильович

2015-01-01

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

Areva - Press release from the Supervisory Board

International Nuclear Information System (INIS)

Marie, Patricia; Briand, Pauline; Floquet-Daubigeon, Fleur; Michaut, Maxime; Scorbiac, Marie de; Repaire, Philippine du

2012-01-01

During its meeting held on December 12, 2011, devoted in particular to the examination of the 2011 closing estimates, the AREVA Executive Board indicated that it expected to book a provision of 1.46 billion euros (2.025 billion US dollars) in the company's accounts for fiscal year 2011 for impairment of assets for the reporting entity UraMin, a mining company acquired by AREVA in 2007, which, given the provision booked in 2010 (426 million euros), brings the value of these assets on the AREVA balance sheet down to 410 million euros. Given the size of these provisions, the Supervisory Board decided to make three of its members, meeting as an ad hoc committee, in charge of analyzing the terms of acquisition of this company, as well as the key decisions made in this reporting entity up to 2011 and, based on the outcome of these analyses, to recommend to it any appropriate measures in AREVA's interest. This committee reported on its work during the Supervisory Board meeting held on February 14, 2012. In light of this report, the Supervisory Board found that the fairness and reliability of the financial statements of previous years were not in question. Nevertheless, considering the malfunctions raised, the Board considers it appropriate to thoroughly review AREVA's governance in order to ensure that decisions concerning large acquisitions or investments be reviewed and validated in the future under conditions ensuring better legal and financial security and enabling a more transparent dialogue between management and the Supervisory Board. It thus asked the Executive Board to recommend, at the next General Meeting of Shareholders, that the by-laws of the company be modified to make the Supervisory Board's prior approval of investments, stake acquisitions and acquisitions mandatory above a threshold of 20 million euros. It also decided to set up a business ethics committee within the Supervisory Board responsible for ensuring that rules of conduct are properly applied

Pyrolysis characteristics of integrated circuit boards at various particle sizes and temperatures

Energy Technology Data Exchange (ETDEWEB)

Chiang, H.-L. [Department Risk Management, China Medical University, Taichung 40402, Taiwan (China)], E-mail: hlchiang@mail.cmu.edu.tw; Lin, K.-H. [Department of Environmental Engineering, Fooyin University, Kaohsiung 831, Taiwan (China); Lai, M.-H. [Department of Environmental Engineering, Dayeh University, Changhua 51591, Taiwan (China); Chen, T.-C. [Department of Environmental Science and Engineering, Pingtung University of Science and Technology, Pingtung 91201, Taiwan (China); Ma, S.-Y. [Department of Environmental Engineering, Fooyin University, Kaohsiung 831, Taiwan (China)

2007-10-01

A pyrolysis method was employed to recycle the metals and brominated compounds blended into printed circuit boards. This research investigated the effect of particle size and process temperature on the element composition of IC boards and pyrolytic residues, liquid products, and water-soluble ionic species in the exhaust, with the overall goal being to identify the pyrolysis conditions that will have the least impact on the environment. Integrated circuit (IC) boards were crushed into 5-40 mesh (0.71-4.4 mm), and the crushed particles were pyrolyzed at temperatures ranging from 200 to 500 deg. C. The thermal decomposition kinetics were measured by a thermogravimetric (TG) analyzer. The composition of pyrolytic residues was analyzed by Energy Dispersive X-ray Spectrometer (EDS), Inductively Coupled Plasma Atomic Emission Spectrometer (ICP-AES) and Inductively Coupled Plasma-Mass Spectrometry (ICP-MS). In addition, the element compositions of liquid products were analyzed by ICP-AES and ICP-MS. Pyrolytic exhaust was collected by a water-absorption system in an ice-bath cooler, and IC analysis showed that the absorbed solution comprised 11 ionic species. Based on the pyrolytic kinetic parameters of TG analysis and pyrolytic residues at various temperatures for 30 min, the effect of particle size was insignificant in this study, and temperature was the key factor for the IC board pyrolysis. Two stages of decomposition were found for IC board pyrolysis under nitrogen atmosphere. The activation energy was 38-47 kcal/mol for the first-stage reaction and 5.2-9.4 kcal/mol for the second-stage reaction. Metal content was low in the liquid by-product of the IC board pyrolysis process, which is an advantage in that the liquid product could be used as a fuel. Brominate and ammonium were the main water-soluble ionic species of the pyrolytic exhaust. A plan for their safe and effective disposal must be developed if the pyrolytic recycling process is to be applied to IC boards.

Pyrolysis characteristics of integrated circuit boards at various particle sizes and temperatures

International Nuclear Information System (INIS)

Chiang, H.-L.; Lin, K.-H.; Lai, M.-H.; Chen, T.-C.; Ma, S.-Y.

2007-01-01

A pyrolysis method was employed to recycle the metals and brominated compounds blended into printed circuit boards. This research investigated the effect of particle size and process temperature on the element composition of IC boards and pyrolytic residues, liquid products, and water-soluble ionic species in the exhaust, with the overall goal being to identify the pyrolysis conditions that will have the least impact on the environment. Integrated circuit (IC) boards were crushed into 5-40 mesh (0.71-4.4 mm), and the crushed particles were pyrolyzed at temperatures ranging from 200 to 500 deg. C. The thermal decomposition kinetics were measured by a thermogravimetric (TG) analyzer. The composition of pyrolytic residues was analyzed by Energy Dispersive X-ray Spectrometer (EDS), Inductively Coupled Plasma Atomic Emission Spectrometer (ICP-AES) and Inductively Coupled Plasma-Mass Spectrometry (ICP-MS). In addition, the element compositions of liquid products were analyzed by ICP-AES and ICP-MS. Pyrolytic exhaust was collected by a water-absorption system in an ice-bath cooler, and IC analysis showed that the absorbed solution comprised 11 ionic species. Based on the pyrolytic kinetic parameters of TG analysis and pyrolytic residues at various temperatures for 30 min, the effect of particle size was insignificant in this study, and temperature was the key factor for the IC board pyrolysis. Two stages of decomposition were found for IC board pyrolysis under nitrogen atmosphere. The activation energy was 38-47 kcal/mol for the first-stage reaction and 5.2-9.4 kcal/mol for the second-stage reaction. Metal content was low in the liquid by-product of the IC board pyrolysis process, which is an advantage in that the liquid product could be used as a fuel. Brominate and ammonium were the main water-soluble ionic species of the pyrolytic exhaust. A plan for their safe and effective disposal must be developed if the pyrolytic recycling process is to be applied to IC boards

78 FR 66384 - Membership of the Merit Systems Protection Board's Performance Review Board

Science.gov (United States)

2013-11-05

... MERIT SYSTEMS PROTECTION BOARD Membership of the Merit Systems Protection Board's Performance Review Board AGENCY: Merit Systems Protection Board. ACTION: Notice. SUMMARY: Notice is hereby given of the members of the Merit Systems Protection Board's Performance Review Board. DATES: November 5, 2013...

75 FR 34283 - Federal Acquisition Regulation; FAR Case 2009-025, Disclosure and Consistency of Cost Accounting...

Science.gov (United States)

2010-06-16

... Regulation (FAR) to align the FAR with the revised Cost Accounting Standards (CAS) Board clause, Disclosure....230-4 is replaced in its entirety and re-titled ``Disclosure and Consistency of Cost Accounting...) Disclosure and Consistency of Cost Accounting Practices-- Foreign Concerns. (1) The contracting officer shall...

76 FR 14110 - Order Regarding Review of FASB Accounting Support Fee for 2011 Under Section 109 of the Sarbanes...

Science.gov (United States)

2011-03-15

... recognize, as generally accepted for purposes of the securities laws, any accounting principles established... policy statement concluding that the Financial Accounting Standards Board (``FASB'') and its parent organization, the Financial Accounting Foundation (``FAF''), satisfied the criteria for an accounting standard...

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

Science.gov (United States)

2010-10-01

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

ACCOUNTING INFORMATION SYSTEM - QUALITATIVE CHARACTERISTICS AND THE IMPORTANCE OF ACCOUNTING INFORMATION AT TRADE ENTITIES

Directory of Open Access Journals (Sweden)

CARAIMAN ADRIAN-COSMIN

2015-03-01

Full Text Available Financial and accounting information systems, today, no longer are the traditional ones, they are subject to the normalisation and harmonisation, in the idea of globalization, and as a natural consequence of this situation, the users of accounting information require more and more diverse information from these systems. The economic entities in general, and those in the trade, in particular, performance management, management of the current situation, with multiple phenomena of crisis, require substantiation of decisions on the basis of a system of real information, pertinent, relevant and provided in a timely manner (Radu, 2011 [7]. Apart from users and goals of information provided by entities of the accounting information system of trade entities, they must have certain qualitative characteristics that facilitate the process of interpretation and use of accounting information. At the same time they are needed because their accounting information through its better goal, to represent the support base for the elaboration of certain decisions by those interested. In this article I propose to introduce qualitative characteristics of accounting information provided by IASB (International Accounting Standards Board, which, incidentally, have been taken up initially by the Romanian accounting regulations, with their subsequent amendments and additions, so far, because, in the end, as a conclusion, I consider that I should be noted that these qualities cannot be effective unlessin turn, the users themselves have the quality to have the knowledge required to understand the information that is intended for them.

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

OpenAIRE

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

2017-01-01

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

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

Science.gov (United States)

2010-10-01

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

77 FR 60741 - Convening of an Accountability Review Board To Examine the Circumstances Surrounding the Deaths...

Science.gov (United States)

2012-10-04

... Hillary Rodham Clinton has determined that the recent deaths of Ambassador J. Christopher Stevens..., Libya involved loss of life at or related to a U.S. mission abroad. Therefore, Secretary Clinton has... cooperation. The Board will submit its conclusions and recommendations to Secretary Clinton within 60 days of...

PHA Annual report and accounts 2014-2015

OpenAIRE

Public Health Agency

2015-01-01

The Public Health Agency Annual report 2014 2015 provides background information about the PHA, highlights the achievements during the�2014-2015 financial year and provides an overview of work undertaken in priority areas�within each directorate�of�the organisation.The�full financial accounts are included in this report as is�information on members of the PHA board.Click here for the PDF.

PHA Annual report and accounts 2012-2013

OpenAIRE

Public Health Agency

2013-01-01

The Public Health Agency Annual report 2012-2013 provides background information about the PHA, highlights the achievements during the�2012-2013 financial year and provides an overview of work undertaken in priority areas�within each directorate�of�the organisation.The�full financial accounts are included in this report as is�information on members of the PHA board.Click here for the PDF

Hospital board effectiveness: relationships between board training and hospital financial viability.

Science.gov (United States)

Molinari, C; Morlock, L; Alexander, J; Lyles, C A

1992-01-01

This study examined whether hospital governing boards that invest in board education and training are more informed and effective decision-making bodies. Measures of hospital financial viability (i.e., selected financial ratios and outcomes) are used as indicators of hospital board effectiveness. Board participation in educational programs was significantly associated with improved profitability, liquidity, and occupancy levels, suggesting that investment in the education of directors is likely to enhance hospital viability and thus increase board effectiveness.

Do the women matter in co-operative banks’ boards?

Directory of Open Access Journals (Sweden)

Vittorio Boscia

2015-06-01

Full Text Available The topic of gender diversity is assuming greater importance not only for regulatory reasons. In credit cooperative field, the presence of gender diversity can qualify among the mutual aims and social sector should pursue. With reference to cooperative banks, the work aims to verify whether board gender diversity increases the creation of value for stakeholders, in terms of stakeholders’ global value added (shareholders, employees, customers, regulators, community and external environment. We propose an econometric approach based on OLS regression model; the econometric model adopted to test our research hypothesis take into account three dependent variables in order to measure the amount and the distribution of value created by each cooperative bank, like Global Value Added Index, HHI Index and GINI Index. Regarding the regressors in order to express the bank governance profile, the choice of variables is based on the results of the studies relating to bank governance-performance. Our model takes also into account other macro-economic control regressors. The model is tested on a sample of Italian cooperative banks. Previous studies on board gender diversity in cooperative banks are particularly limited as a result of limited information and opacity of this field. The existing studies are limited to analyses of the effects on performance of the separation between ownership and control or of the corporate and governance structures, neglecting the dynamics of gender diversity; recently, some authors have investigated the relationship between the composition of loan portfolios and the structure and membership of the boards of cooperative banks in Spain, without however considering the board gender diversity. Our work allows you to expand the knowledge on the issue of governance of cooperative banks. Our study proposes some indicators to assess the social and mutual performance of cooperative banks; it puts in evidence if board gender diversity

Is Marketing Board a Barrier or a Stimulant of Agricultural Production ...

African Journals Online (AJOL)

2014-10-02

Oct 2, 2014 ... Bulletin of Statistics of the National Bureau of Statistics of Nigeria. ... marketing board effectively levied a tax on farmers (Bates, 2005; Killick, 1990), which ... International pressure instigated a wave of privatisation, and by the.

76 FR 64948 - Notice of Senior Executive Service Performance Review Board Membership

Science.gov (United States)

2011-10-19

..., Accountability, Resources, and Technology, Agency for Healthcare Research and Quality, 540 Gaither Road, Suite... DEPARTMENT OF HEALTH AND HUMAN SERVICES Agency for Healthcare Research and Quality Notice of Senior Executive Service Performance Review Board Membership The Agency for Healthcare Research and...

76 FR 18516 - Senior Executive Service; Combined Performance Review Board (PRB)

Science.gov (United States)

2011-04-04

... performance appraisals of career and non-career senior executives. The Board recommendations regarding..., more than half of the members shall consist of career appointees. The names and titles of the PRB... Center, Bureau of Public Debt Debra L. Hines, Assistant Commissioner, Office of Public Debt Accounting...

Bridging existing governance gaps: five evidence-based actions that boards can take to pursue high quality care.

Science.gov (United States)

Leggat, Sandra G; Balding, Cathy

2017-11-13

Objective To explore the impact of the organisational quality systems on quality of care in Victorian health services. Methods During 2015 a total of 55 focus groups were conducted with more than 350 managers, clinical staff and board members in eight Victorian health services to explore the effectiveness of health service quality systems. A review of the quality and safety goals and strategies outlined in the strategic and operating plans of the participating health services was also undertaken. Results This paper focuses on the data related to the leadership role of health service boards in ensuring safe, high-quality care. The findings suggest that health service boards are not fully meeting their governance accountability to ensure consistently high-quality care. The data uncovered major clinical governance gaps between stated board and executive aspirations for quality and safety and the implementation of these expectations at point of care. These gaps were further compounded by quality system confusion, over-reliance on compliance, and inadequate staff engagement. Conclusion Based on the existing evidence we propose five specific actions boards can take to close the gaps, thereby supporting improved care for all consumers. What is known about this topic? Effective governance is essential for high-quality healthcare delivery. Boards are required to play an active role in their organisation's pursuit of high quality care. What does this paper add? Recent government reports suggest that Australian health service boards are not fully meeting their governance requirements for high quality, safe care delivery, and our research pinpoints key governance gaps. What are the implications for practitioners? Based on our research findings we outline five evidence-based actions for boards to improve their governance of quality care delivery. These actions focus on an organisational strategy for high-quality care, with the chief executive officer held accountable for

Ergonomics intervention on an alternative design of a spinal board.

Science.gov (United States)

Zadry, Hilma Raimona; Susanti, Lusi; Rahmayanti, Dina

2017-09-01

A spinal board is the evacuation tool of first aid to help the injured spinal cord. The existing spinal board has several weaknesses, both in terms of user comfort and the effectiveness and efficiency of the evacuation process. This study designs an ergonomic spinal board using the quality function deployment approach. A preliminary survey was conducted through direct observation and interviews with volunteers from the Indonesian Red Cross. Data gathered were translated into a questionnaire and answered by 47 participants in West Sumatra. The results indicate that the selection of materials, the application of strap systems as well as the addition of features are very important in designing an ergonomic spinal board. The data were used in designing an ergonomic spinal board. The use of anthropometric data ensures that this product can accommodate safety and comfort when immobilized, as well as the flexibility and speed of the rescue evacuation process.

Boys' boarding school management: understanding the choice criteria of parents

Directory of Open Access Journals (Sweden)

Debbie Vigar-Ellis

2013-01-01

Full Text Available The South African secondary boarding school sector has become more competitive as schools attempt to attract and retain pupils. Management of such schools must not only address the educational and boarding needs of pupils, but also apply appropriate management and marketing principles to compete effectively with boarding schools throughout the country and beyond. Customers base their choices ofproducts and services on their perceptions of various offerings available, evaluated according to selection criteria they deem to be important. Marketing theory uses the term "positioning" to describe the process ofconstructing the place that a product occupies in the customer's mind relative to competing products. For schools in this sector to position themselves appropriately, they first need to determine the criteria parents use to evaluate one school against another. This study set out to determine these criteria. A sample of 169 parents and old boys, chosen using the database of a particular boys' boarding school in KwaZulu-Natal (KZN, South Africa, were sent questionnaires. Quantitative analysis was conducted to determine the most important criteria. The top two criteria were found to be a safe environment and competent staff.

Constructing a research network: accounting knowledge in production

OpenAIRE

Joannides , Vassili; Berland , Nicolas

2013-01-01

Avec Nicolas Berland; International audience; Purpose - This paper contributes to the sociology-of-science type of accounting literature, addressing how accounting knowledge is established, advanced and extended. Design/methodology/approach - The research question is answered through the example of research into linkages between accounting and religion. Adopting an Actor-Network Theory (ANT) approach, we follow the actors involved in the construction of accounting as an academic discipline th...

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...

QMX3.3 module-based on-board vehicle charger

Energy Technology Data Exchange (ETDEWEB)

Evans, S. [Delta-Q Technologies, Burnaby, BC (Canada)

2010-07-01

Delta-Q is a tier one supplier to industrial electric vehicle manufacturers offering in-house product design and development as well as sales, marketing and customer service. This presentation discussed on-board chargers for use in electric vehicles. Electric vehicle chargers are needed due to their lower cost, lack of time for generational change, and long lifetime and safety requirements. The presentation discussed universal on-board charger requirements as well as final design requirements. Other topics that were addressed included common control; QMX prototypes; steps from prototype to production; and Delta-Q and tier one partnering. It was concluded that there is a complicated array of diverse requirements with multiple stakeholders and standards. figs.

The dBoard: a Digital Scrum Board for Distributed Software Development

DEFF Research Database (Denmark)

Esbensen, Morten; Tell, Paolo; Cholewa, Jacob Benjamin

2015-01-01

In this paper we present the dBoard - a digital Scrum Board for distributed Agile software development teams. The dBoard is designed as a 'virtual window' between two Scrum team spaces. It connects two locations with live video and audio, which is overlaid with a synchronized and interactive...... digital Scrum board, and it adapts the fidelity of the video/audio to the presence of people in front of it. The dBoard is designed to work (i) as a passive information radiator from which it is easy to get an overview of the status of work, (ii) as a media space providing awareness about the presence...... of remote co-workers, and (iii) as an active meeting support tool. The paper presents a case study of distributed Scrum in a large software company that motivates the design of the dBoard, and details the design and technical implementation of the dBoard. The paper also reports on an initial user study...

The best I can be: how self-accountability impacts product choice in technology mediated environments

OpenAIRE

Rowe, Zoe O.; Wilson, Hugh; Dimitriu, Radu; Breiter, Katja; Charnley, Fiona

2017-01-01

Technology-mediated environments are important not only as the location for an increasing proportion of purchases, but also as an even more pervasive part of the purchase journey. While most research into online consumer behavior focuses on attitudes as an antecedent of product choice, this article focuses on an important but hardly explored variable that may be impacted by technology-mediated environments: self-accountability. Laboratory experiments suggest that self-accountability may influ...

Properties of board made from wood powder with phenol-formaldehyde-powder resin; Mokufun wo genryo to shita board no seizo to zaishitsu ni kansuru kenkyu

Energy Technology Data Exchange (ETDEWEB)

Suzuki, S.; Yamada, M. [Shizuoka Univ., Shizuoka (Japan). Faculty of Agriculture

1998-04-15

The purpose of this study is to acquire fundamental knowledge about the factors for production and the physical properties of boards when wood powder is used as the main material and powder adhesive is used as the binder in the formation of wood boards under heat and pressure. The effects of temperature for pressing, specific gravity of board, and the ratio of adhesive on bending strength, internal binding force, and size and stability against moisture are investigated. The temperature behavior at the central area of boards under heat and pressure shows similar tendency of stagnation near 140degC which increases thereafter irrespective of the temperature of the hot plate in this experiment. The bending property increases linearly when the resin content is low, and shows the tendency of leveling off gradually when the resin content is larger than 20%. Linear relation with specific gravity if obtained in the 0.6 to 1.0 specific gravity range. Wood powder boards have high internal size stability in the thickness direction than ordinary wood boards. 13 refs., 11 figs.

ENVIRONMENTAL ACCOUNTING IN AGRICULTURE: NUTRIENT ACCOUNTING AND OTHER ASPECTS

Directory of Open Access Journals (Sweden)

P URFI

2003-04-01

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

Enhancing accountability in public–private partnerships in South Africa

African Journals Online (AJOL)

kirstam

2014-12-09

Dec 9, 2014 ... undermine public control (Sands 2004; Grimsey & Lewis 2007; ..... disclosure of information (IPPR 2001). ... In effect, there is no clarity as to what exactly is to be audited in ..... PPP arrangement, such as timely and efficient accounting systems, ... a code of conduct, internal review boards and professional ...

Systems work for Plutonium Fuel Production Facility (PFPF) near-real-time accounting

International Nuclear Information System (INIS)

Picard, R.R.; Hafer, J.F.; Pillay, K.K.S.; Takahashi, S.; Ohtani, T.; Eguchi, K.; Seya, M.

1990-01-01

A joint effort by the Los Alamos National Laboratory and the Power Reactor and Nuclear Fuel Development Corporation of Japan examines materials accounting for the Plutonium Fuel Production Facility. A unique feature of the systems work is a sophisticated data generator. This software follows individual items throughout the process, creating detailed data files for variance propagation. The data generator deals with user-specified process operations and handles related accounting problems, such as the tracking of individual measurements through numerous blending and splitting procedure, frequent decay correction (important for large inventories), scrap recovery, and automated determination of static inventory. There is no need to rely on simplified assumptions regarding process operation and material measurement. Also, the joint study applies recent theoretical work on stratified inspection of nonhomogeneous inventories and sequential analysis of MUF -- D. 4 refs

Brand placement on price boards after tobacco display bans: a point-of-sale audit in Melbourne, Australia.

Science.gov (United States)

Wakefield, Melanie; Zacher, Meghan; Scollo, Michelle; Durkin, Sarah

2012-11-01

This study aims to explore how cigarette brands are arranged on boards listing tobacco products and/or prices following the 1 January 2011 ban on point-of-sale tobacco displays in Victoria, Australia. An audit undertaken in late 2011 gathered information on the prevalence and contents of tobacco product information displays ('price boards'). We examined how often all or most of the brands listed at the top of price boards were owned by the same tobacco company, and whether premium, mainstream and value brands were listed in prominent positions more frequently in different store types and socio-economic areas (SES). Of the 281 stores audited, 64% (179) had legible price boards. Of the 178 with factory-made products, 11% arranged brands alphabetically, 2% by price and 87% did so in some other way. In 65% of stores where brands were arranged in some other way, at least three of the top four positions were devoted to brands owned by the same tobacco company. Premium brands were given greater prominence than would be expected by market share. Neighbourhood SES was significantly related to the representation in the most prominent price board positions of brands from the most appropriate market segment. Price boards are being used to target brands to consumers. Jurisdictions should also prohibit price board display when they ban tobacco product display; prices might instead be itemised in alphabetical order on a list only viewable upon customer request.

A Lightweight Monitoring and Accounting System for LHCb DC'04 Production

CERN Document Server

Sánchez-García, M; Graciani-Díaz, R; Saborido-Silva, J J; Vizcaya-Carrillo, R

2005-01-01

The phase 1 of the LHCb Data Challenge 04[1] includes the simulation of 200 million simulated events using distributed computing resources on 63 sites and spanning over 4 months. This was achieved using the DIRAC [2] distributed computing Grid infrastructure. Job Monitoring and Accounting services have been developed to track the status of the production and to evaluate the results at the end of the Data Challenge. The end user connects with a web browser to Web-Server applications showing dynamic reports for a whole set of possible queries. These applications in turn interrogate the Job Monitoring Service and Accounting Database by means of dedicated XML-RPC interfaces, querying for the information requested by the user. The reports provide a uniform view of the usage of the computing resources available. All the system components are implemented as a set of cooperating python classes following the design choice of LHCb. The different services are distributed over a number of independent machines. This allow...

Board game

International Nuclear Information System (INIS)

Brennan, N.S.

1982-01-01

A board game comprises a board, a number of counters and two dice. The board is marked to provide a central area, representing the nucleus of an atom, and six or more annular rings extending concentrically around the central area, the rings being divided into 2,8,18,32,48 and 72 squares. Each ring represents an electron shell, and some of the squares are numbered, the number representing the atomic number of different elements. (author)

Development of an Adjustable board and a Rotational Board for Scaffold

Science.gov (United States)

Jang, Myunghoun

2017-06-01

Scaffold is widely used in high work-places inside and outside of a building construction site. It is inexpensive and is installed and dismantled easily. Although standards and ledgers of a steel tube and coupler scaffold are installed in a regular distance, the distances of transoms are not equal in some places. Sometimes a working platform or a board is absent in the corner of scaffold. This may cause safety accidents because a foothold is not stable on the transoms. An adjustable safety board and a rotational safety board are suggested in this paper. The adjustable board consists of two footholds. The small one is inserted into the large one. The rotational board covers not only right angle but also acute or obtuse angles. These safety boards for scaffold help to decrease safety accidents in construction sites.

Comparative efficacy of house dust mite extermination products.

Science.gov (United States)

Schober, G; Kniest, F M; Kort, H S; De Saint Georges Gridelet, D M; Van Bronswijk, J E

1992-06-01

The acaricidal efficacy of nine marketed products, i.e. Acardust, Acarosan (foam and powder), Actelic 50, Artilin 3A (spirit and water base), liquid nitrogen, Paragerm AK, and Tymasil, and of intensive vacuum-cleaning have been compared on four different test surfaces: mattress, tufted carpet, gypsum board and rough wooden board, all covered with artificial house dust. They were inoculated with the house dust mite, Dermatophagoides pteronyssinus or the house-dust fungus Aspergillus repens for evaluation of the fungistatic claims of some products. The acaricidal activity of Tymasil did not surpass that of vacuuming; its fungistatic effect was not apparent. The other products showed complete to almost complete eradication on at least one of the substrates tested. Taking into account the results of acaricidal efficacy as well as the data on safety and practicality acquired earlier, Acarosan powder was considered first choice for carpet treatment. Acarosan and liquid nitrogen, were found to be effective in the treatment of mattress, pillow, upholstered furniture and heavy curtains. On wooden surfaces Acarosan was found to be both effective and safe, while Acardust, Actelic 50, Artilin 3A (both fungistatic as well as acaricidal), liquid nitrogen and Paragerm also passed the efficiency test.

Neutron activation analysis of recycled paper and board in contact with food

International Nuclear Information System (INIS)

Parry, S.J.

2001-01-01

Recycling of wastepaper has been shown to increase the concentration of metals in the product. Although it is generally assumed that there is no risk of migration of chemical contaminants from recycled paper and board into food, the UK Food Standards Agency has identified limited evidence of such migration. Therefore, it is important to carry out research to establish the concentration of metals in recycled paper and board in contact with food. A previous study at Imperial College had resulted in the development of a neutron activation analysis method to determine trace metals in plastic packaging. An initial study is described to establish whether the same methodology could be applied to paper and board and to carry out a preliminary investigation into a small range of recycled paper and board products. The study was made on 22 elements in 17 products including pizza boxes, fries boxes, kitchen towel, table napkins, greaseproof paper, tea bags and cake cases. Elevated levels of some elements including barium (69 mg/kg in pizza bases) and chromium (5 mg/kg in napkins, 50 mg/kg in greaseproof paper, 2 mg/kg in cake cases, 90 mg/kg in baking parchment, 5 mg/kg in fries boxes and 5 mg/kg in pizza bases) have been shown. (author)

Governing Board of the Pension Fund

CERN Multimedia

2006-01-01

The Governing Board held its 146th and 147th meetings on 19 September and 1 November 2006 respectively. At the first of these two meetings, a technical amendment to the Rules of the Fund was discussed regarding the annual adjustment of pensions. The Governing Board made a proposal, which was approved by the CERN Council at its meeting on 19 October 2006, to make an amendment to Article II 1.15 of the Pension Fund's Rules (see below). As a result, in future years, as long as the funding ratio of the Pension Fund is below 100 %, only a fraction of the observed inflation will be granted, so that the funding ratio reaches 100 % by the end of 2033. The cumulated loss in purchasing power incurred by any beneficiary shall be limited to 8 % maximum (including, for those concerned, the 1.7 % loss as at 1 January 2005). The parameters of this mechanism shall be reviewed after each actuarial review, to take into account the updated financial position of the Fund. The factor to be applied to the consumer price index f...

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.

Meeting of the Pension Fund Governing Board

CERN Document Server

HR Department

2009-01-01

Reminder Given the current state of the financial markets and the continuing uncertainty as to their future evolution, we begin by reiterating the introductory statement of the last report from the Pension Fund: "The CERN pension scheme is based on the principle of defined benefits, so beneficiaries continue to receive the benefits to which they are entitled in accordance with the Rules of the Pension Fund. This means that pension entitlements under the Rules are not directly affected by the financial crisis and the current economic situation. However, the adjustment of pensions to the cost of living is not automatic and, under the method applied since 2006, must take into account the Fund’s financial position." Meeting of the Pension Fund Governing Board (PFGB) The PFGB held its ninth and tenth meetings on 1st December 2008 and 11 February 2009 respectively. At the ninth meeting, the Governing Board bade farewell to P. Lambert, who had been an expert member since November 2007 and a membe...

Meeting of the Pension Fund Governing Board

CERN Document Server

HR Department

2009-01-01

Reminder Given the current state of the financial markets and the continuing uncertainty as to their future evolution, we begin by reiterating the introductory statement of the last report from the Pension Fund: "The CERN pension scheme is based on the principle of defined benefits, so beneficiaries continue to receive the benefits to which they are entitled in accordance with the Rules of the Pension Fund. This means that pension entitlements under the Rules are not directly affected by the financial crisis and the current economic situation. However, the adjustment of pensions to the cost of living is not automatic and, under the method applied since 2006, must take into account the Fund’s financial position." Meeting of the Pension Fund Governing Board (PFGB) The PFGB held its ninth and tenth meetings on 1st December 2008 and 11 February 2009 respectively. At the ninth meeting, the Governing Board bade farewell to P. Lambert, who had been an expert member since November...

Accounting for the water impacts of ethanol production

International Nuclear Information System (INIS)

Fingerman, Kevin R; Torn, Margaret S; Kammen, Daniel M; O'Hare, Michael H

2010-01-01

Biofuels account for 1-2% of global transportation fuel and their share is projected to continue rising, with potentially serious consequences for water resources. However, current literature does not present sufficient spatial resolution to characterize this localized effect. We used a coupled agro-climatic and life cycle assessment model to estimate the water resource impacts of bioenergy expansion scenarios at a county-level resolution. The study focused on the case of California, with its range of agroecological conditions, water scarcity, and aggressive alternative fuel incentive policies. Life cycle water consumption for ethanol production in California is up to 1000 times that of gasoline due to a cultivation phase that consumes over 99% of life cycle water use for agricultural biofuels. This consumption varies by up to 60% among different feedstocks and by over 350% across regions in California. Rigorous policy analysis requires spatially resolved modeling of water resource impacts and careful consideration of the various metrics that might act to constrain technology and policy options.

Paradigms, Power, and PR in New York City: Assessing Two School Accountability Implementation Efforts

Science.gov (United States)

Peck, Craig

2014-01-01

This policy study critically compares two different efforts to implement an accountability system in the New York City public schools. In 1971, the New York City Board of Education contracted with the Educational Testing Service (ETS), which created a lengthy accountability plan for the district. Fitful maneuvers to execute the ETS plan fizzled…

7 CFR 984.35 - California Walnut Board.

Science.gov (United States)

2010-01-01

... 7 Agriculture 8 2010-01-01 2010-01-01 false California Walnut Board. 984.35 Section 984.35 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing... acreage within districts and within the production area during recent years; (2) The importance of new...

Rate coefficients of exchange reactions accounting for vibrational excitation of reagents and products

Science.gov (United States)

Kustova, E. V.; Savelev, A. S.; Kunova, O. V.

2018-05-01

Theoretical models for the vibrational state-resolved Zeldovich reaction are assessed by comparison with the results of quasi-classical trajectory (QCT) calculations. An error in the model of Aliat is corrected; the model is generalized taking into account NO vibrational states. The proposed model is fairly simple and can be easily implemented to the software for non-equilibrium flow modeling. It provides a good agreement with the QCT rate coefficients in the whole range of temperatures and reagent/product vibrational states. The developed models are tested in simulations of vibrational and chemical relaxation of air mixture behind a shock wave. The importance of accounting for excitated NO vibrational states and accurate prediction of Zeldovich reactions rates is shown.

Is Marketing Board a Barrier or a Stimulant of Agricultural Production ...

African Journals Online (AJOL)

This study focuses on examining the marketing policies of cocoa in West Africa with specific interest in comparing the prices of cocoa during marketing board eras of Nigeria and Ghana. The objectives of this study include examining the prevailing economic situations; comparing producer prices during the different pricing ...

On-Board Mining in the Sensor Web

Science.gov (United States)

Tanner, S.; Conover, H.; Graves, S.; Ramachandran, R.; Rushing, J.

2004-12-01

On-board data mining can contribute to many research and engineering applications, including natural hazard detection and prediction, intelligent sensor control, and the generation of customized data products for direct distribution to users. The ability to mine sensor data in real time can also be a critical component of autonomous operations, supporting deep space missions, unmanned aerial and ground-based vehicles (UAVs, UGVs), and a wide range of sensor meshes, webs and grids. On-board processing is expected to play a significant role in the next generation of NASA, Homeland Security, Department of Defense and civilian programs, providing for greater flexibility and versatility in measurements of physical systems. In addition, the use of UAV and UGV systems is increasing in military, emergency response and industrial applications. As research into the autonomy of these vehicles progresses, especially in fleet or web configurations, the applicability of on-board data mining is expected to increase significantly. Data mining in real time on board sensor platforms presents unique challenges. Most notably, the data to be mined is a continuous stream, rather than a fixed store such as a database. This means that the data mining algorithms must be modified to make only a single pass through the data. In addition, the on-board environment requires real time processing with limited computing resources, thus the algorithms must use fixed and relatively small amounts of processing time and memory. The University of Alabama in Huntsville is developing an innovative processing framework for the on-board data and information environment. The Environment for On-Board Processing (EVE) and the Adaptive On-board Data Processing (AODP) projects serve as proofs-of-concept of advanced information systems for remote sensing platforms. The EVE real-time processing infrastructure will upload, schedule and control the execution of processing plans on board remote sensors. These plans

Financial disclosure and toxic products: encouraging wall street to anticipate product risk and exercise precaution.

Science.gov (United States)

Lewis, Sanford; Byrne, Margaret

2009-01-01

Amidst discussion by policymakers about how regulators' failure to ensure disclosure of risks contributed to the current financial crisis, we assess how emerging product toxicity risks are addressed in companies' financial reports. Will corporations blindside investors with "the next asbestos?" Existing disclosures are found lacking in the specificity needed to forewarn of liabilities and reputational damage from the use of potentially harmful materials-from nanotechnologies, to asthmagens, to perfluorinated compounds. Improved standards could protect investors while also enhancing corporate incentives to use safer materials. Reforms by the Securities and Exchange Commission and the Financial Accounting Standards Board are recommended.

The Problems of Accounting in a Public Institution: The Case of Slovenia

Directory of Open Access Journals (Sweden)

Meta Duhovnik

2007-12-01

Full Text Available In the article the author determines that, due to changes during the privatisation process, the Slovenian framework for public institution accounting is unable to assure the relevant presentation of costs, benefits and effects. She therefore proposes certain changes based on solutions applied in the private sector accounting practices. Her conclusions and recommendations, however, are based on a need for a true and fair measurement of a public institution’s results. The recommended way to achieve this goal is the proper application of solutions included in the International Public Sector Accounting Standards issued by the International Public Sector Accounting Standards Board of the International Federation of Accountants.

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.

Nonlinear exchange rate pass-through in timber products: the case of oriented strand board in Canada and the United States

OpenAIRE

Goodwin, Barry K.; Holt, Matthew T.; Prestemon, Jeffrey P.

2012-01-01

We assess exchange rate pass–through (ERPT) for U.S. and Canadian prices for oriented strand board (OSB), a wood panel product used extensively in U.S. residential construction. Because of its prominence in construction and international trade, OSB markets are likely sensitive to general economic conditions. In keeping with recent research (e.g., Al-Abri and Goodwin, 2009; Larue et al., 2010), we examine regime–specific ERPT effects; we use a smooth transition vector error correction model. W...

Responsibility for quality improvement and patient safety: hospital board and medical staff leadership challenges.

Science.gov (United States)

Goeschel, Christine A; Wachter, Robert M; Pronovost, Peter J

2010-07-01

Concern about the quality and safety of health care persists, 10 years after the 1999 Institute of Medicine report To Err is Human. Despite growing awareness of quality and safety risks, and significant efforts to improve, progress is difficult to measure. Hospital leaders, including boards and medical staffs, are accountable to improve care, yet they often address this duty independently. Shared responsibility for quality and patient safety improvement presents unique challenges and unprecedented opportunities for boards and medical staffs. To capitalize on the pressure to improve, both groups may benefit from a better understanding of their synergistic potential. Boards should be educated about the quality of care provided in their institutions and about the challenges of valid measurement and accurate reporting. Boards strengthen their quality oversight capacity by recruiting physicians for vacant board seats. Medical staff members strengthen their role as hospital leaders when they understand the unique duties of the governing board. A quality improvement strategy rooted in synergistic efforts by the board and the medical staff may offer the greatest potential for safer care. Such a mutually advantageous approach requires a clear appreciation of roles and responsibilities and respect for differences. In this article, we review these responsibilities, describe opportunities for boards and medical staffs to collaborate as leaders, and offer recommendations for how boards and medical staff members can address the challenges of shared responsibility for quality of care.

The FASB explores accounting for future cash flows.

Science.gov (United States)

Luecke, R W; Meeting, D T

2001-03-01

The FASB's Statement of Financial Accounting Concepts No. 7, Using Cash Flow Information and Present Value in Accounting Measurements (Statement No. 7), presents the board's views regarding how cash-flow information and present values should be used in accounting for future cash flows when information on fair values is not available. Statement No. 7 presents new concepts regarding how an asset's present value should be calculated and when the interest method of allocation should be used. The FASB proposes a present-value method that takes into account the degree of uncertainty associated with future cash flows among different assets and liabilities. The FASB also suggests that rather than use estimated cash flows (in which a single set of cash flows and a single interest rate is used to reflect the risk associated with an asset or liability), accountants should use expected cash flows (in which all expectations about possible cash flows are used) in calculating present values.

37 CFR 382.13 - Terms for making payment of royalty fees and statements of account.

Science.gov (United States)

2010-07-01

... royalty fees and statements of account. 382.13 Section 382.13 Patents, Trademarks, and Copyrights COPYRIGHT ROYALTY BOARD, LIBRARY OF CONGRESS RATES AND TERMS FOR STATUTORY LICENSES RATES AND TERMS FOR... Audio Radio Services § 382.13 Terms for making payment of royalty fees and statements of account. (a...

37 CFR 384.4 - Terms for making payment of royalty fees and statements of account.

Science.gov (United States)

2010-07-01

... royalty fees and statements of account. 384.4 Section 384.4 Patents, Trademarks, and Copyrights COPYRIGHT ROYALTY BOARD, LIBRARY OF CONGRESS RATES AND TERMS FOR STATUTORY LICENSES RATES AND TERMS FOR THE MAKING... royalty fees and statements of account. (a) Payment to Collective. A Licensee shall make the royalty...

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

OpenAIRE

Taisier A. Zoubi; Osamah Al-Khazali

2011-01-01

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

Potential of Using Recycled Low-Density Polyethylene in Wood Composites Board

Directory of Open Access Journals (Sweden)

A. C. Igboanugo

2011-03-01

Full Text Available The aim of this study was to investigate the suitability of using recycled low density polyethylene (RLDPE in wood board manufacturing. The composite board was produced by compressive moulding by increasing the percentage LDPE from 30 to 50wt% with interval of 10wt% at a temperatures of 140 and 180oC, pressure of 30-40 Kg/cm2 and pressing time 7-13minutes. The microstructure and mechanical properties: modulus of rupture (MOR, modulus of elasticity (MOE, Tensile strength, impact strength properties of boards were determined. The results showed that high modulus of rupture of 20.31N/mm2and MOE of 1363N/mm2 were obtained from board produced at 140oC, 60/40wt% wood particles/LDPE content. The uniform distribution of the particles and the recycled LDPE in the microstructure of the composites board is the major factor responsible for the improvement in the mechanical properties. The results showed that the MOE, MOR meets the minimum requirements of the European standards, for general purpose. The boards produced had tensile strength that is within the requirement. Hence this LDPE can be used in board production for general purpose applications.

MANAGEMENT OF INVENTORIES IN AN ENTEPRISE IN THE CONTEXT OF PRODUCTION CONTINUITY

Directory of Open Access Journals (Sweden)

Izabela EMERLING

2014-04-01

Full Text Available Inventories are a very important category in the accounting of every enterprise. Inventory management is one of the major decision‐making areas for the company’s management board. Proper inventory management allows reducing total costs and increasing the quality of production, which is the goal of an integrated management system. Proper financial management can also positively affect the maintenance of liquidity in the company. The purpose of this article is to present issues related to inventory management in a company in the context of continuity of production and fluidity of a subject.

Corporate Governance and Accounting Conservatism in China

Directory of Open Access Journals (Sweden)

Donglin Xia

2009-12-01

Full Text Available A principal-agent relationship exists among creditors, shareholders and management, and information asymmetry among them leads to asymmetric loss functions, which induces conservative accounting. This paper investigates the determinants of accounting conservatism using accrual-based measures and data from 2001 to 2006 in China. We find that a higher degree of leverage, lower level of control of ultimate shareholders and lower level of management ownership lead to more conservative financial reporting. We also find that political concerns and pressures among state-owned enterprises are greater than those among non-state owned enterprises, which leads to more conservative financial reporting among the former. However, a decrease in such concerns leads to a decrease in accounting conservatism. Overall, we find that among the determinants of conservatism in China, debt is the most important, followed by ownership, and that board has little influence.

7 CFR 1160.105 - Board.

Science.gov (United States)

2010-01-01

... and Orders; Milk), DEPARTMENT OF AGRICULTURE FLUID MILK PROMOTION PROGRAM Fluid Milk Promotion Order Definitions § 1160.105 Board. Board means the National Processor Advertising and Promotion Board established... Promotion Board or Board). ...

Control board and utility system for cell complex

International Nuclear Information System (INIS)

Almeida, G.L. de; Silva, A.C.; Souza, A.S.F. de; Souza, M.L.M. de; Rautenberg, F.A.

1986-01-01

To attend necessities of hot cells operation and process control for isotope production in IEN cyclotron (Brazilian-CNEN) a utility system, such as, electricity, water, vacuum, air, and gas, and control board was constructed, which advantages are presented. (M.C.K.)

37 CFR 380.4 - Terms for making payment of royalty fees and statements of account.

Science.gov (United States)

2010-07-01

... royalty fees and statements of account. 380.4 Section 380.4 Patents, Trademarks, and Copyrights COPYRIGHT ROYALTY BOARD, LIBRARY OF CONGRESS RATES AND TERMS FOR STATUTORY LICENSES RATES AND TERMS FOR CERTAIN... § 380.4 Terms for making payment of royalty fees and statements of account. (a) Payment to the...

Annual Financial Statements � the Final Products of Accounting

Directory of Open Access Journals (Sweden)

Genu Alexandru Caruntu

2016-07-01

Full Text Available Being a tool and a first class social stake in decision making, accounting language should be understood by all users in the national area, but also across national borders, which requires an internationalization of accounting language through standardization and harmonization. The expansion and multiplication of international economic relations in which commodity and capital markets are expanding at a rapid pace, ignoring national borders, due to globalization process, require that the accounting systems should ensure through the financial statements (balance sheet, profit and loss account, statement of changes in equity, cash flow statement, accounting policies and explanatory notes accounting information comparable between countries.

The impact of the board's strategy-setting role on board-management relations and hospital performance.

Science.gov (United States)

Büchner, Vera Antonia; Schreyögg, Jonas; Schultz, Carsten

2014-01-01

The appropriate governance of hospitals largely depends on effective cooperation between governing boards and hospital management. Governing boards play an important role in strategy-setting as part of their support for hospital management. However, in certain situations, this active strategic role may also generate discord within this relationship. The objective of this study is to investigate the impact of the roles, attributes, and processes of governing boards on hospital performance. We examine the impact of the governing board's strategy-setting role on board-management collaboration quality and on financial performance while also analyzing the interaction effects of board diversity and board activity level. The data are derived from a survey that was sent simultaneously to German hospitals and their associated governing board, combined with objective performance information from annual financial statements and quality reports. We use a structural equation modeling approach to test the model. The results indicate that different board characteristics have a significant impact on hospital performance (R = .37). The strategy-setting role and board-management collaboration quality have a positive effect on hospital performance, whereas the impact of strategy-setting on collaboration quality is negative. We find that the positive effect of strategy-setting on performance increases with decreasing board diversity. When board members have more homogeneous backgrounds and exhibit higher board activity levels, the negative effect of the strategy-setting on collaboration quality also increases. Active strategy-setting by a governing board may generally improve hospital performance. Diverse members of governing boards should be involved in strategy-setting for hospitals. However, high board-management collaboration quality may be compromised if managerial autonomy is too highly restricted. Consequently, hospitals should support board-management collaboration about

A Conceptual Model for Assessing Quality of Care for Patients Boarding in the Emergency Department: Structure-Process-Outcome

Science.gov (United States)

Liu, Shan W.; Singer, Sara J.; Sun, Benjamin C.; Camargo, Carlos A.

2013-01-01

Many believe that the “boarding” of emergency department (ED) patients awaiting inpatient beds compromises quality of care. To better study the quality of care of boarded patients, one should identify and understand the mechanisms accounting for any potential differences in care. This paper present a conceptual boarding “structure-process-outcome” model to help assess quality of care provided to boarded patients, and to aid in recognizing potential solutions to improve that quality, if it is deficient. The goal of the conceptual model is to create a practical framework on which a research and policy agenda can be based to measure and improve quality of care for boarded patients. PMID:21496148

Advancing technician practice: Deliberations of a regulatory board.

Science.gov (United States)

Adams, Alex J

2018-01-01

In 2016, the Idaho State Board of Pharmacy (U.S.) undertook a major rulemaking initiative to advance pharmacy practice by broadening the ability of pharmacists to delegate tasks to pharmacy technicians. The new rules of the Board thus moved the locus of control in technician scope of practice from law to pharmacist delegation. Pharmacist delegation is individualistic and takes into account the individual technician's capabilities, the pharmacist's comfort level, facility policies, and the risk mitigation strategies present at the facility, among other factors. State law limits, by contrast, are rigid and can mean that pharmacists are unable to delegate tasks that are or could otherwise be within the abilities of their technicians. The expanded technician duties are in two domains: 1) medication dispensing support (e.g., tech-check-tech, accepting verbal prescriptions, transferring prescriptions, and performing remote data entry); and 2) technical support for pharmacist clinical services (e.g., administering immunizations). This commentary reviews the evidence behind these expanded duties, as well as the key regulatory decision points for each task. The Board's rules and approach may prove useful to other states and even other governing bodies outside the U.S. as they consider similar issues. Copyright © 2017 Elsevier Inc. All rights reserved.

Motives and Power of School Board Members: Implications for School Board-Superintendent Relationships

Science.gov (United States)

Mountford, Meredith

2004-01-01

The qualitative study presented in this article explores motivations for school board membership and conceptions of power held by school board members. The findings of the study suggest a relationship exists between the way board members define power and the type of motivation board members have for service. The implications of these findings for…

77 FR 2541 - Board Meeting

Science.gov (United States)

2012-01-18

... FARM CREDIT SYSTEM INSURANCE CORPORATION Board Meeting AGENCY: Farm Credit System Insurance Corporation Board; Regular Meeting. SUMMARY: Notice is hereby given of the regular meeting of the Farm Credit System Insurance Corporation Board (Board). DATE AND TIME: The meeting of the Board will be held at the...

Does Board Diversity Really Matter?

DEFF Research Database (Denmark)

Rose, Caspar; Munch-Madsen, Peter; Funch, Maja

2013-01-01

We study the impact of female board representation as well as citizenship on corporate performance based on a sample of the largest listed firms in the Nordic countries as well as Germany. We also seek to determine the variation of board structures using factor analysis. We find no support for any...... performance impact relating to female board representation. However, we find an impact of board citizenship on performance showing that board members with a background from common law have a significant positive influence on corporate performance measured as ROA, ROE and ROCE. Consistent with other studies we...... also document that large boards impact corporate performance negatively. Moreover we also show that data set on boards can be explained by four underlying factors. This article adds insight to board determinants of corporate performance as well as the classification of board variation. Specifically...

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.

Hospital boards and hospital strategic focus: the impact of board involvement in strategic decision making.

Science.gov (United States)

Ford-Eickhoff, Karen; Plowman, Donde Ashmos; McDaniel, Reuben R

2011-01-01

Despite pressures to change the role of hospital boards, hospitals have made few changes in board composition or director selection criteria. Hospital boards have often continued to operate in their traditional roles as either "monitors" or "advisors." More attention to the direct involvement of hospital boards in the strategic decision-making process of the organizations they serve, the timing and circumstances under which board involvement occurs, and the board composition that enhances their abilities to participate fully is needed. We investigated the relationship between broader expertise among hospital board members, board involvement in the stages of strategic decision making, and the hospital's strategic focus. We surveyed top management team members of 72 nonacademic hospitals to explore the participation of critical stakeholder groups such as the board of directors in the strategic decision-making process. We used hierarchical regression analysis to explore our hypotheses that there is a relationship between both the nature and involvement of the board and the hospital's strategic orientation. Hospitals with broader expertise on their boards reported an external focus. For some of their externally-oriented goals, hospitals also reported that their boards were involved earlier in the stages of decision making. In light of the complex and dynamic environment of hospitals today, those charged with developing hospital boards should match the variety in the external issues that the hospital faces with more variety in board makeup. By developing a board with greater breadth of expertise, the hospital responds to its complex environment by absorbing that complexity, enabling a greater potential for sensemaking and learning. Rather than acting only as monitors and advisors, boards impact their hospitals' strategic focus through their participation in the strategic decision-making process.

A COMPARATIVE STUDY OF STATE LICENSING BOARDS FOR SCHOOL ADMINISTRATION AND OTHER SELECTED PROFESSIONS.

Science.gov (United States)

MOLINARI, RALPH G.; AND OTHERS

COMPARISON OF THE COMPOSITION, CHARACTERISTICS, AND CURRENT LICENSING PRACTICES OF STATE LICENSING BOARDS FOR EDUCATIONAL ADMINISTRATION WITH LICENSING PROGRAMS FOR SEVEN OTHER PROFESSIONS, (ACCOUNTANCY, ARCHITECTURE, DENTISTRY, ENGINEERING, LAW, MEDICINE, AND NURSING) WAS THE PURPOSE OF THIS NATIONWIDE STUDY. THE RESEARCH PROCEDURES WERE DIVIDED…

In-situ long-term thermal performance of impermeably face polyiso foam boards

Energy Technology Data Exchange (ETDEWEB)

Mukhopadhyaya, Phalguni; Normandin, Nicole; Van Reenen, David; Lackey, John [National Research Council Canada, Institute for Reserch in Construction, Ottawa, (Canada); Drouin, Michel [Consultant, Dorion, (Canada)

2010-07-01

Closed-cell polyisocyanurate (polyiso) foam insulation products are widely used in building envelope constructions as they have one of the highest R-values per unit thickness among the insulations used in the construction industry. The introduction of impermeable facers on the surface of polyiso rigid board is aimed at enhancing the long-term thermal resistance (LTTR) properties of the foam. This paper evaluated the thermal performance of impermeably faced polyiso boards after more than six years of field exposure. Boards were installed and instrumented at NRC-IRC's field test facility. Field monitoring was performed on a regular basis for six years of exposure until 2008. Then, nine specimens were cut from the boards which were removed from the test hut to evaluate their thermal characteristic using a heat flow meter apparatus. It was found that the impermeably faced polyiso foam insulation boards aged significantly.

This is a test. Exams for governance boards on quality measures could be a way to improve care, accountability in hospitals.

Science.gov (United States)

Evans, Melanie

2009-11-16

Hospital board members have little or no training on quality or safety issues and a spotty record of oversight in those areas, a new study published by Health Affairs has found. Many are convinced that boards have a big role to play in improving quality and safety, and that by focusing on those issues, they can spark change. "I think it's a question of calling it out. It's all laid out and everybody sees it", says former MedStar Chairman E. F. Shaw Wilgis, left.

Comparative assessment of geo dynamics processes of oil and gas production areas at the west and east boards of the south-Caspian depression

International Nuclear Information System (INIS)

Zhardecki, A.V; Zhukov, V.S; Poloudin, G.A

2002-01-01

Full text: Alpine geosynclinals s belt including fold mountains up Carpathian and Crimea Mountainous to Copetdag and Pamirs divided to two unequal parts by the South-Caspian depression.Ashgabadian depression at the east side and Kyrian depression extends and get deeper at the east direction and transforms to South-Caspian depression. Large in number of oil and gas deposits and fields are situated at the areas of this depressions on the west and east boards of the South Caspian. They have a many common characteristics. They are:1.Anticline highs are form tectonic structure like a line. Lines was branching, anticline highs are shingling.2.Red color reservoir of the depression at the east board and production reservoir at the west board of the depression are the main oil and gas containing reservoirs and are stratigraphic analogy of the middle Pliocene age.3.Both side of the depression are areas of the diapiric folding and mud volcanic activity. 4.The intensive seismic activity.5 Marine gryphons, island and sandbank sometime appear and disappear at the littoral area. 6.The Caspian Sea level has quick changes at the geological history and present time.Thus, it is possible to mark two main factors of activation of the geo dynamic processes. First deformation terrestrial surface, and second -induced seismic activity. Comparing above mentioned data on western and east it is visible to boards of the South-Caspian hollow, that for want of availability of the large number identical tectonic of features there are essential distinctions in a character of induced geo dynamic activity. In the long term, in accordance with me development of oil deposits, it is possible to expect manifestation of both factors of activation of geo dynamic processes on both boards of the South-Caspian hollow

Ethical dilemmas in community-based participatory research: recommendations for institutional review boards.

Science.gov (United States)

Flicker, Sarah; Travers, Robb; Guta, Adrian; McDonald, Sean; Meagher, Aileen

2007-07-01

National and international codes of research conduct have been established in most industrialized nations to ensure greater adherence to ethical research practices. Despite these safeguards, however, traditional research approaches often continue to stigmatize marginalized and vulnerable communities. Community-based participatory research (CBPR) has evolved as an effective new research paradigm that attempts to make research a more inclusive and democratic process by fostering the development of partnerships between communities and academics to address community-relevant research priorities. As such, it attempts to redress ethical concerns that have emerged out of more traditional paradigms. Nevertheless, new and emerging ethical dilemmas are commonly associated with CBPR and are rarely addressed in traditional ethical reviews. We conducted a content analysis of forms and guidelines commonly used by institutional review boards (IRBs) in the USA and research ethics boards (REBs) in Canada. Our intent was to see if the forms used by boards reflected common CBPR experience. We drew our sample from affiliated members of the US-based Association of Schools of Public Health and from Canadian universities that offered graduate public health training. This convenience sample (n = 30) was garnered from programs where application forms were available online for download between July and August, 2004. Results show that ethical review forms and guidelines overwhelmingly operate within a biomedical framework that rarely takes into account common CBPR experience. They are primarily focused on the principle of assessing risk to individuals and not to communities and continue to perpetuate the notion that the domain of "knowledge production" is the sole right of academic researchers. Consequently, IRBs and REBs may be unintentionally placing communities at risk by continuing to use procedures inappropriate or unsuitable for CBPR. IRB/REB procedures require a new framework more

14 CFR 250.5 - Amount of denied boarding compensation for passengers denied boarding involuntarily.

Science.gov (United States)

2010-01-01

... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false Amount of denied boarding compensation for passengers denied boarding involuntarily. 250.5 Section 250.5 Aeronautics and Space OFFICE OF THE SECRETARY... boarding compensation for passengers denied boarding involuntarily. (a) Subject to the exceptions provided...

The use of ground reflecting boards in measuring wind turbine noise

International Nuclear Information System (INIS)

Henderson, A.R.; Mackinnon, A.; Benson, I.M.

1992-01-01

This paper gives an account of an experimental programme to assess the ground microphone measurement technique which can potentially increase the accuracy, reliability and confidence in wind turbine noise emission measurements. It shows that a 1 m diameter circular board can achieve acceptable accuracy and, since it is significantly more practical to use, could readily be adopted for international standards. (author)

[The main directions of improving the system of state accounting and control of radioactive substances and radioactive waste products].

Science.gov (United States)

2012-01-01

This paper describes a modification of the basic directions of state accounting and control of radioactive substances and radioactive waste products, whose implementation will significantly improve the efficiency of its operation at the regional level. Selected areas are designed to improve accounting and control system for the submission of the enterprises established by the reporting forms, the quality of the information contained in them, as well as structures of information and process for collecting, analyzing and data processing concerning radioactive substances and waste products.

Refinement of boards' role required.

Science.gov (United States)

Umbdenstock, R J

1987-01-01

The governing board's role in health care is not changing, but new competitive forces necessitate a refinement of the board's approach to fulfilling its role. In a free-standing, community, not-for-profit hospital, the board functions as though it were the "owner." Although it does not truly own the facility in the legal sense, the board does have legal, fiduciary, and financial responsibilities conferred on it by the state. In a religious-sponsored facility, the board fulfills these same obligations on behalf of the sponsoring institute, subject to the institute's reserved powers. In multi-institutional systems, the hospital board's power and authority depend on the role granted it by the system. Boards in all types of facilities are currently faced with the following challenges: Fulfilling their basic responsibilities, such as legal requirements, financial duties, and obligations for the quality of care. Encouraging management and the board itself to "think strategically" in attacking new competitive market forces while protecting the organization's traditional mission and values. Assessing recommended strategies in light of consequences if constituencies think the organization is abandoning its commitments. Boards can take several steps to match their mode of operation with the challenges of the new environment. Boards must rededicate themselves to the hospital's mission. Trustees must expand their understanding of health care trends and issues and their effect on the organization. Boards must evaluate and help strengthen management's performance, rather than acting as a "watchdog" in an adversarial position. Boards must think strategically, rather than focusing solely on operational details. Boards must evaluate the methods they use for conducting business.

Decamp Clock Board Firmware

Energy Technology Data Exchange (ETDEWEB)

Vicente, J. de; Castilla, J.; Martinez, G.

2007-09-27

Decamp (Dark Energy Survey Camera) is a new instrument designed to explore the universe aiming to reveal the nature of Dark Energy. The camera consists of 72 CCDs and 520 Mpixels. The readout electronics of DECam is based on the Monsoon system. Monsoon is a new image acquisition system developed by the NOAO (National Optical Astronomical Observatory) for the new generation of astronomical cameras. The Monsoon system uses three types of boards inserted in a Eurocard format based crate: master control board, acquisition board and clock board. The direct use of the Monsoon system for DECam readout electronics requires nine crates mainly due to the high number of clock boards needed. Unfortunately, the available space for DECam electronics is constrained to four crates at maximum. The major drawback to achieve such desired compaction degree resides in the clock board signal density. This document describes the changes performed at CIEMAT on the programmable logic of the Monsoon clock board aiming to meet such restricted space constraints. (Author) 5 refs.

Decamp Clock Board Firmware

International Nuclear Information System (INIS)

Vicente, J. de; Castilla, J.; Martinez, G.

2007-01-01

Decamp (Dark Energy Survey Camera) is a new instrument designed to explore the universe aiming to reveal the nature of Dark Energy. The camera consists of 72 CCDs and 520 Mpixels. The readout electronics of DECam is based on the Monsoon system. Monsoon is a new image acquisition system developed by the NOAO (National Optical Astronomical Observatory) for the new generation of astronomical cameras. The Monsoon system uses three types of boards inserted in a Eurocard format based crate: master control board, acquisition board and clock board. The direct use of the Monsoon system for DECam readout electronics requires nine crates mainly due to the high number of clock boards needed. Unfortunately, the available space for DECam electronics is constrained to four crates at maximum. The major drawback to achieve such desired compaction degree resides in the clock board signal density. This document describes the changes performed at CIEMAT on the programmable logic of the Monsoon clock board aiming to meet such restricted space constraints. (Author) 5 refs

Thermoplastic polyolefins as formaldehyde free binders in highly filled lignocellulosic panel boards: using glycerine as a processing aid in kenaf fiber polypropylene boards

Directory of Open Access Journals (Sweden)

Anand Ramesh Sanadi

2008-12-01

Full Text Available A new technique was developed to make highly loaded (up to 95% formaldehyde free natural fiber boards. The purpose of the paper is to report a broad study on 85% kenaf boards using linear thermoplastic polymers as the binder in preparing the boards to determine if these materials have potential in commercial applications by comparing them to other commercial materials. In these materials, linear thermoplastic polymer chains act as an adhesive and the product resembles a typical wood based panel (e.g., phenol formaldehyde fiber board. The process involved the use of small amount of glycerine in the fiber to enhance processibility in a thermo-kinetic mixer followed by hot pressing. In this paper, we report the properties of 85% by weight kenaf fiber boards using polypropylene as the adhesive. A maleated polypropylene was used to improve the adhesion and stress transfer between the adhesive and kenaf fiber. The addition of 2% by weight of glycerine based on the dry weight of kenaf fiber resulted in the best properties of the boards. Differential scanning calorimetric studies suggested that the glycerine had a little effect on the percent crystallinity of the matrix. Dynamic mechanical tests of the 85% boards showed some differences compared to conventional 60% by weight kenaf-PP composites. The 85% kenaf boards had a flexural strength of 75 MPa and a flexural modulus of 6.8 GPa with a specific gravity of 1.24. These properties are comparable to standard formaldehyde free high density hardboards with flexural strengths of 48.3 MPa and flexural modulus of 5.5 GPa, and a specific gravity of 1.28. This paper gives a broad overview of an initial study of these new materials.

75 FR 59331 - Public Company Accounting Oversight Board; Notice of Filing of Proposed Rules on Auditing...

Science.gov (United States)

2010-09-27

..., including related disclosures: Significant changes in the company's accounting principles, financial... respect to the accounting principles applicable to that company. Risk of Material Misstatement 5. The risk...; less complex business processes and financial reporting systems; more centralized accounting functions...

An international nanoscience advisory board to improve and harmonize nanotechnology oversight

International Nuclear Information System (INIS)

Marchant, Gary E.; White, Andrew

2011-01-01

As governments around the world begin to implement regulations aimed at controlling nanotechnology, those regulations should be based upon the best available science, applied as consistently as possible within jurisdictions and, to the extent feasible, across jurisdictions. These goals would be easier to achieve with the creation of an international nanoscience advisory board. Such a body could be modeled on similar international scientific advisory bodies for other issues, such as the Intergovernmental Panel on Climate Change (IPCC) and the Intergovernmental Science-Policy Platform on Biodiversity and Ecosystem Services. Such a body should also take into account lessons learned from these similar organizations. An international nanoscience advisory board could assist regulatory bodies by providing a central source of accurate scientific information about the risks and benefits of nanotechnology, including relevant uncertainties, rather than having each regulatory body make these determinations independently. An international nanoscience advisory board could facilitate harmonization within and between jurisdictions by involving the top experts in the field to produce a centralized knowledge base for regulatory decisions. While an international nanoscience advisory board presents many potential benefits, it also faces significant difficulties, which are best illustrated by examining the history and challenges of existing international science advisory bodies.

77 FR 75689 - Public Company Accounting Oversight Board; Order Granting Approval of Proposed Rules on Auditing...

Science.gov (United States)

2012-12-21

... financial information within generally accepted accounting principles that have been discussed with... the person(s) identified by the auditor as responsible for overseeing the accounting and financial...-making authority and responsibility to oversee the accounting and financial reporting processes of the...

Report of the operations of the Energy Resources Conservation Board at 31 December 1977

Energy Technology Data Exchange (ETDEWEB)

1978-01-01

The Board reports on Alberta's oil and gas, electric, and coal industries in 1977. Also details the Board's responsi bilities and functions, legislative changes, and organization and staff. For the Alberta coal industry, production and deliveries, development, exploration, reserves, industry and Alberta Government revenue, and significant government actions ar discussed.

48 CFR 9903.302-3 - Illustrations of changes which meet the definition of “change to a cost accounting practice.”

Science.gov (United States)

2010-10-01

... which meet the definition of âchange to a cost accounting practice.â 9903.302-3 Section 9903.302-3 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS CONTRACT...

76 FR 18148 - Nominations for Members of the National Organic Standards Board

Science.gov (United States)

2011-04-01

... Secretary to establish an organic certification program for producers and handlers of agricultural products... such factors as: Demonstrated experience and interest in organic production; organic certification...] Nominations for Members of the National Organic Standards Board AGENCY: Agricultural Marketing Service, USDA...

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

Directory of Open Access Journals (Sweden)

Raluca Valeria RATIU

2014-11-01

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

Where Hospital Boards Often Fail: Auditing Leadership Performance.

Science.gov (United States)

Friedman, Susan Y; Rabkin, Mitchell T

2018-03-06

Hospital boards address quality of care and patient safety as well as financial performance through long-accepted practices. By contrast, a hospital's administrative operations and institutional culture are not usually subject to such detailed scrutiny. Yet, despite a healthy bottom line and patient commendations, hospital personnel can be underperforming, burdened with poor morale, and suffering from less than optimal leadership, unwarranted inefficiency, and ethically questionable management practices. The resulting employee dissatisfaction or disengagement can affect productivity, quality, turnover, innovation, patient and donor attraction and retention, public image, etc., and can be missed by an unsuspecting board. While boards do not scrutinize most administrative operations, they do examine financial performance, through review of the independent auditor's Management Letter. Designed to help the chief financial officer (CFO) improve the efficiency and integrity of the hospital's financial systems and to recommend improvements to the board for implementation (rather than to assess the CFO's performance), the Management Letter has no equal with respect to a comparable evaluation of the hospital's administrative performance and workplace culture. When, as is often the case, there is only superficial review of the chief executive officer, the board has no source of analysis or recommendations to improve the hospital's institutional environment. In this Invited Commentary, the authors suggest a methodology to provide such a review, leading to a Leadership Letter, and discuss its utility for both non-profit and for-profit organizations.

Medicare incentive payments for meaningful use of electronic health records: accounting and reporting developments.

Science.gov (United States)

2012-02-01

The Healthcare Financial Management Association through its Principles and Practices (P&P) Board publishes issue analyses to provide short-term practical assistance on emerging issues in healthcare financial management. In a new issue analysis excerpted in this article, HFMA's P&P Board provides some clarity to the healthcare industry on certain accounting and reporting issues resulting from incentive payments under the Medicare program for the meaningful use of electronic health record (EHR) technology. Consultation on these matters with independent auditors is highly recommended.

What makes great boards great.

Science.gov (United States)

Sonnenfeld, Jeffrey A

2002-09-01

In the wake of meltdowns at WorldCom, Tyco, and Enron, enormous attention has been focused on the companies' boards. It seems inconceivable that business disasters of such magnitude could happen without gross or even criminal negligence on the part of board members. And yet a close examination of those boards reveals no broad pattern of incompetence or corruption. In fact, they followed most of the accepted standards for board operations: Members showed up for meetings; they had money invested in the company; audit committees, compensation committees, and codes of ethics were in place; the boards weren't too small or too big, nor were they dominated by insiders. In other words, they passed the tests that would normally be applied to determine whether a board of directors was likely to do a good job. And that's precisely what's so scary, according to corporate governance expert Jeffrey Sonnenfeld, who suggests that it's time for some new thinking about how corporate boards operate and are evaluated. He proposes thinking not only about how to structure the board's work but also about how to manage it as a social system. Good boards are, very simply, high-functioning work groups. They're distinguished by a climate of respect, trust, and candor among board members and between the board and management. Information is shared openly and on time; emergent political factions are quickly eliminated. Members feel free to challenge one another's assumptions and conclusions, and management encourages lively discussion of strategic issues. Directors feel a responsibility to contribute meaningfully to the board's performance. In addition, good boards assess their own performance, both collectively and individually.

The Board of Governors Fee Waiver, Financial Aid, and Community College Student Success

Science.gov (United States)

Coria, Elizabeth F.

2013-01-01

California established the Board of Governors (BOG) fee waiver in 1984 to maintain educational access after the implementation of the state's first ever unit-based fees for community college attendance. Although it was not designed as an incentive to stimulate higher levels of academic achievement or student success, recent accountability policy…

78 FR 71498 - Copyright Office Fees: Cable and Satellite Statement of Account Fees

Science.gov (United States)

2013-11-29

... procedures used by other governmental entities, including the Federal Accounting Standards Advisory Board's... work procedures and forms and updated its internal information systems to facilitate its implementation..., including the detailed classifications of community groups, television stations, and channel lineups. The...

Life cycle assessment as a tool to promote sustainable thermowood boards: a portuguese case study

OpenAIRE

Ferreira, J.; Esteves, B.; Ribeiro Nunes, L. M.; Domingos, I.

2015-01-01

The aim of the present work was to conduct a Life Cycle Assessment study of thermally-modified Atlanticwood® pine boards based on real data provided by the Santos & Santos Madeiras company. Atlanticwood® pine boards have several applications, but are mainly used for exterior decking and the cladding facades of buildings. The LCA study was conducted based on the ISO 14040/44 standard and PCR “Product Category Rules for preparing an environmental product declaration for Constr...

The Perceptions of Georgia School Board Members' Need for Training on School Board Governance

Science.gov (United States)

Nutt, Pamela Studdard

2010-01-01

This study explored the perceptions of training needs of school board members in Georgia. The study examined perceptions of school board chairs, board members with 1 to 5 years experience, members with 6 to 10 years experience, members with 11 to 15 years experience and board members with 16 plus years experience in the areas of school board…

How does accounting for worker productivity affect the measured cost-effectiveness of lumbar discectomy?

Science.gov (United States)

Koenig, Lane; Dall, Timothy M; Gu, Qian; Saavoss, Josh; Schafer, Michael F

2014-04-01

Back pain attributable to lumbar disc herniation is a substantial cause of reduced workplace productivity. Disc herniation surgery is effective in reducing pain and improving function. However, few studies have examined the effects of surgery on worker productivity. We wished to determine the effect of disc herniation surgery on workers' earnings and missed workdays and how accounting for this effect influences the cost-effectiveness of surgery? Regression models were estimated using data from the National Health Interview Survey to assess the effects of lower back pain caused by disc herniation on earnings and missed workdays. The results were incorporated into Markov models to compare societal costs associated with surgical and nonsurgical treatments for privately insured, working patients. Clinical outcomes and utilities were based on results from the Spine Patient Outcomes Research Trial and additional clinical literature. We estimate average annual earnings of $47,619 with surgery and $45,694 with nonsurgical treatment. The increased earnings for patients receiving surgery as compared with nonsurgical treatment is equal to $1925 (95% CI, $1121-$2728). After surgery, we also estimate that workers receiving surgery miss, on average, 3 fewer days per year than if workers had received nonsurgical treatment (95% CI, 2.4-3.7 days). However, these fewer missed work days only partially offset the assumed 20 workdays missed to recover from surgery. More fully accounting for the effects of disc herniation surgery on productivity reduced the cost of surgery per quality-adjusted life year (QALY) from $52,416 to $35,146 using a 4-year time horizon and from $27,359 to $4186 using an 8-year time horizon. According to a sensitivity analysis, the 4-year cost per QALY varies between $27,921 and $49,787 depending on model assumptions. Increased worker earnings resulting from disc herniation surgery may offset the increased direct medical costs associated with surgery. After

77 FR 55837 - Board Meeting

Science.gov (United States)

2012-09-11

... FARM CREDIT SYSTEM INSURANCE CORPORATION Board Meeting AGENCY: Farm Credit System Insurance Corporation. ACTION: Regular meeting. SUMMARY: Notice is hereby given of the regular meeting of the Farm Credit System Insurance Corporation Board (Board). Date and Time: The meeting of the Board will be held...

75 FR 9196 - Letter From Secretary of Energy Accepting Defense Nuclear Facilities Safety Board (Board...

Science.gov (United States)

2010-03-01

... DEPARTMENT OF ENERGY Letter From Secretary of Energy Accepting Defense Nuclear Facilities Safety Board (Board) Recommendation 2009-2 AGENCY: Department of Energy. ACTION: Notice. SUMMARY: The...: The Department of Energy (DOE) acknowledges receipt of Defense Nuclear Facilities Safety Board (Board...

Board affiliation and pay gap

Directory of Open Access Journals (Sweden)

Shenglan Chen

2014-06-01

Full Text Available This paper examines the effects of board affiliation on the corporate pay gap. Using a sample of Chinese listed firms from 2005 to 2011, we find that boards with a greater presence of directors appointed by block shareholders have lower pay gaps. Furthermore, the governance effects of board affiliation with and without pay are distinguished. The empirical results show that board affiliation without pay is negatively related to the pay gap, while board affiliation with pay is positively related to the pay gap. Overall, the results shed light on how block shareholders affect their companies’ pay gaps through board affiliation.

49 CFR 1011.2 - The Board.

Science.gov (United States)

2010-10-01

... TRANSPORTATION GENERAL RULES AND REGULATIONS BOARD ORGANIZATION; DELEGATIONS OF AUTHORITY § 1011.2 The Board. (a... submitted for decision except those assigned to an individual Board Member or employee or an employee board...) The Board may bring before it any matter assigned to an individual Board Member or employee or...

DC arc plasma disposal of printed circuit board

International Nuclear Information System (INIS)

Huang Jianjun; Shenzhen Univ., Shenzhen; Shi Jiabiao; Meng Yuedong; Liu Zhengzhi

2004-01-01

A new solid waste disposal technology setup with DC arc plasma is presented. Being different from conventional combustion or burning such as incineration, it is based on a process called controlled high-temperature pyrolysis, the thermal destruction and recovery process. The results of vitrification of the circuit board are presented. The properties of vitrified product including hardness and leaching test results are presented. The final product (vitrified material) and air emission from the plasma treatment is environmentally acceptable. (authors)

Developing a Global Model of Accounting Education and Examining IES Compliance in Australia, Japan, and Sri Lanka

Science.gov (United States)

Watty, Kim; Sugahara, Satoshi; Abayadeera, Nadana; Perera, Luckmika

2013-01-01

The introduction of International Education Standards (IES) signals a clear move by the International Accounting Education Standards Board (IAESB) to ensure high quality standards in professional accounting education at a global level. This study investigated how IES are perceived and valued by member bodies and academics in three counties:…

77 FR 47826 - Inland Waterways Users Board; Request for Nominations

Science.gov (United States)

2012-08-10

... the Board, the waterways subjected to fuel taxes and described in Public Law 95-502, as amended, have... United States. These categories are (1) Farm and Food Products; (2) Coal and Coke; (3) Petroleum, Crude...

THE DEVELOPMENT OF METHOD AND ON-BOARD DEVICES FOR COLLISION AVOIDANCE WHEN OVERTAKING

Directory of Open Access Journals (Sweden)

Podryhalo, M.

2013-06-01

Full Text Available A method for improving the safety of overtaking maneuver by using the on-board collision avoidance system, which has an increased assessment reliability of safety of vehicles overtaking that move in the same direction is offered. The proposed system takes into account the main factors that affect the overtaking maneuver.

78 FR 4847 - Board Meeting

Science.gov (United States)

2013-01-23

... FARM CREDIT SYSTEM INSURANCE CORPORATION Board Meeting AGENCY: Farm Credit System Insurance Corporation. SUMMARY: Notice is hereby given of the regular meeting of the Farm Credit System Insurance Corporation Board (Board). DATE AND TIME: The meeting of the Board will be held at the offices of the Farm...

The impact of psychiatric patient boarding in emergency departments.

Science.gov (United States)

Nicks, B A; Manthey, D M

2012-01-01

Objectives. Studies have demonstrated the adverse effects of emergency department (ED) boarding. This study examines the impact of resource utilization, throughput, and financial impact for psychiatric patients awaiting inpatient placement. Methods. The authors retrospectively studied all psychiatric and non-psychiatric adult admissions in an Academic Medical Center ED (>68,000 adult visits) from January 2007-2008. The main outcomes were ED length of stay (LOS) and associated reimbursement. Results. 1,438 patients were consulted to psychiatry with 505 (35.1%) requiring inpatient psychiatric care management. The mean psychiatric patient age was 42.5 years (SD 13.1 years), with 2.7 times more women than men. ED LOS was significantly longer for psychiatric admissions (1089 min, CI (1039-1140) versus 340 min, CI (304-375); P boarding accounted for a direct loss of ($1,198) compared to non-psychiatric admissions. Factoring the loss of bed turnover for waiting patients and opportunity cost due to loss of those patients, psychiatric patient boarding cost the department $2,264 per patient. Conclusions. Psychiatric patients awaiting inpatient placement remain in the ED 3.2 times longer than non-psychiatric patients, preventing 2.2 bed turnovers (additional patients) per psychiatric patient, and decreasing financial revenue.

Harmonisation efforts in the field of accounting of public sector

Directory of Open Access Journals (Sweden)

Milena Otavová

2011-01-01

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

Pilot Boarding Areas

Data.gov (United States)

National Oceanic and Atmospheric Administration, Department of Commerce — Pilot boarding areas are locations at sea where pilots familiar with local waters board incoming vessels to navigate their passage to a destination port. Pilotage is...

Board Certification in Counseling Psychology

Science.gov (United States)

Crowley, Susan L.; Lichtenberg, James W.; Pollard, Jeffrey W.

2012-01-01

Although specialty board certification by the American Board of Professional Psychology (ABPP) has been a valued standard for decades, the vast majority of counseling psychologists do not pursue board certification in the specialty. The present article provides a brief history of board certification in general and some historical information about…

Accounting for escape mortality in fisheries: implications for stock productivity and optimal management.

Science.gov (United States)

Baker, Matthew R; Schindler, Daniel E; Essington, Timothy E; Hilborn, Ray

2014-01-01

Few studies have considered the management implications of mortality to target fish stocks caused by non-retention in commercial harvest gear (escape mortality). We demonstrate the magnitude of this previously unquantified source of mortality and its implications for the population dynamics of exploited stocks, biological metrics, stock productivity, and optimal management. Non-retention in commercial gillnet fisheries for Pacific salmon (Oncorhynchus spp.) is common and often leads to delayed mortality in spawning populations. This represents losses, not only to fishery harvest, but also in future recruitment to exploited stocks. We estimated incidence of non-retention in Alaskan gillnet fisheries for sockeye salmon (O. nerka) and found disentanglement injuries to be extensive and highly variable between years. Injuries related to non-retention were noted in all spawning populations, and incidence of injury ranged from 6% to 44% of escaped salmon across nine river systems over five years. We also demonstrate that non-retention rates strongly correlate with fishing effort. We applied maximum likelihood and Bayesian approaches to stock-recruitment analyses, discounting estimates of spawning salmon to account for fishery-related mortality in escaped fish. Discounting spawning stock estimates as a function of annual fishing effort improved model fits to historical stock-recruitment data in most modeled systems. This suggests the productivity of exploited stocks has been systematically underestimated. It also suggests that indices of fishing effort may be used to predict escape mortality and correct for losses. Our results illustrate how explicitly accounting for collateral effects of fishery extraction may improve estimates of productivity and better inform management metrics derived from estimates of stock-recruitment analyses.

THE EFFECTS OF EARNINGS MANAGEMENT ON ACCOUNTING CONSERVATISM MODERATED BY CORPORATE GOVERNANCE MECHANISM (STUDY OF MANUFACTURING COMPANIES LISTEDON INDONESIA STOCK EXCHANGEIN 2008 – 2010

Directory of Open Access Journals (Sweden)

AMMAR AL ASYARI

2013-07-01

Full Text Available This study aimsto examine earnings management by companies manufacturing in Indonesia affect the choice of managers to implement aconservative accounting policy. With corporate governance mechanisms in influencing the relationship of Earning Management on Accounting Conservatism. Methods of analysis using multiple linear regression analysis with one independent variable, one dependent variable and two variables moderation. Corporate governance mechanismuses two characteristics as moderating variables, managerial ownership and board of commissioners. Size using the accrua lconservatism, according to those used by Givolyand Hayn (2002 and discretionary accruals as aproxy for earnings management is computed using the Modified Jones Model (Dechow etal., 1995. By using the purposive sampling method, the sample in this research consists of 23 manufacturing companies that listed on Indonesia Stock Exchange in 2008 – 2010. This research use secondary data which is collected from the firm’s annual report and financial statements. The result of this research shows that simultaneously, earning management, managerial ownership, and board of commissioners influence accounting conservatism. Partially, only earning management that significantly influences accounting conservatism. While managerial ownership and board of commissioners do not significantly influence the relationship of Earning Management on Accounting Conservatism.

Board-to-Board Free-Space Optical Interconnections Passing through Boards for a Bookshelf-Assembled Terabit-Per-Second-Class ATM Switch.

Science.gov (United States)

Hirabayashi, K; Yamamoto, T; Matsuo, S; Hino, S

1998-05-10

We propose free-space optical interconnections for a bookshelf-assembled terabit-per-second-class ATM switch. Thousands of arrayed optical beams, each having a rate of a few gigabits per second, propagate vertically to printed circuit boards, passing through some boards, and are connected to arbitrary transmitters and receivers on boards by polarization controllers and prism arrays. We describe a preliminary experiment using a 1-mm-pitch 2 x 2 beam-collimator array that uses vertical-cavity surface-emitting laser diodes. These optical interconnections can be made quite stable in terms of mechanical shock and temperature fluctuation by the attachment of reinforcing frames to the boards and use of an autoalignment system.

In Defense of Boards

NARCIS (Netherlands)

B. Visser (Bauke); S. Dominguez Martinez (Silvia); O.H. Swank (Otto)

2007-01-01

textabstractIt is often assumed that bad corporate performance means a bad CEO. The task of a board of directors is then simple: dismiss the executive. If it fails to do so, the board is said to be indolent. We take a kinder approach to observed board behaviour and point to the problems even

48 CFR 9903.302-4 - Illustrations of changes which do not meet the definition of “Change to a cost accounting practice.”

Science.gov (United States)

2010-10-01

... which do not meet the definition of âChange to a cost accounting practice.â 9903.302-4 Section 9903.302-4 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL... definition of “Change to a cost accounting practice.” Description Accounting treatment (a) Changes in the...

COLLABORATION BOARD (CB55)

CERN Multimedia

B. Cousins

Open Access Publication Policy ATLAS had recently issued a short statement in support of open access publishing. The mood of the discussions in the December CMS Collaboration Board had appeared to be in favour and so it was being proposed that CMS issue the same statement as that made by ATLAS (the statement is attached to the agenda of this meeting). The Collaboration Board agreed. Election of the Chair of the Collaboration Board Following the agreement to shorten the terms of both the Spokesperson and the Collaboration Board Chair, and to introduce a longer overlap period between the election and the start of the term, the election for the next Collaboration Board Chair was due in December 2007. If the old standard schedule specified in the Constitution were adapted to this date, then the Board should be informed at the present meeting that the election was being prepared. However, it was felt that the experience of the previous year's election of the Spokesperson had shown that it would be desirable to...

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.

WeaselBoard :

Energy Technology Data Exchange (ETDEWEB)

Mulder, John C.; Schwartz, Moses Daniel; Berg, Michael J.; Van Houten, Jonathan Roger; Urrea, Jorge Mario; King, Michael Aaron; Clements, Abraham Anthony; Jacob, Joshua A.

2013-10-01

Critical infrastructures, such as electrical power plants and oil refineries, rely on programmable logic controllers (PLCs) to control essential processes. State of the art security cannot detect attacks on PLCs at the hardware or firmware level. This renders critical infrastructure control systems vulnerable to costly and dangerous attacks. WeaselBoard is a PLC backplane analysis system that connects directly to the PLC backplane to capture backplane communications between modules. WeaselBoard forwards inter-module traffic to an external analysis system that detects changes to process control settings, sensor values, module configuration information, firmware updates, and process control program (logic) updates. WeaselBoard provides zero-day exploit detection for PLCs by detecting changes in the PLC and the process. This approach to PLC monitoring is protected under U.S. Patent Application 13/947,887.

Environmental product declarations in accordance with EN 15804 and EN 16485 — How to account for primary energy of secondary resources?

Energy Technology Data Exchange (ETDEWEB)

Achenbach, Hermann, E-mail: hermann.achenbach@thuenen.de; Diederichs, Stefan K.; Wenker, Jan L.; Rüter, Sebastian

2016-09-15

As a core product category rule (PCR), EN 15804 defines rules for conducting the life cycle assessment (LCA) of building products in the context of environmental product declarations (EPDs). This European standard is complemented by EN 16485, which provides further guidance for specific aspects for the LCA of wood and wood-based construction products. For all life cycle stages under consideration, the renewable and non-renewable primary energy employed for energy generation or material use is accounted for. Furthermore, the inputs and outputs of secondary materials (SM), renewable secondary fuels (RSF) and non-renewable secondary fuels (NRSF) have to be reported. Especially in the end-of life stage as well as in the production stage, the standards do not exactly rule the accounting method of the primary energy contained in SM, RSF and NRSF. As both standards leave room for interpretation, we wrote this discussion article to introduce this issue to the LCA community and to present our developed accounting specifications. In general, we consider EN 15804 and EN 16485 as helpful tools for the LCA of building products. We hope that our ideas on certain aspects contribute to a better understanding of the standards, possibly leading to further improvement in the course of the standardization process.

Environmental product declarations in accordance with EN 15804 and EN 16485 — How to account for primary energy of secondary resources?

International Nuclear Information System (INIS)

Achenbach, Hermann; Diederichs, Stefan K.; Wenker, Jan L.; Rüter, Sebastian

2016-01-01

As a core product category rule (PCR), EN 15804 defines rules for conducting the life cycle assessment (LCA) of building products in the context of environmental product declarations (EPDs). This European standard is complemented by EN 16485, which provides further guidance for specific aspects for the LCA of wood and wood-based construction products. For all life cycle stages under consideration, the renewable and non-renewable primary energy employed for energy generation or material use is accounted for. Furthermore, the inputs and outputs of secondary materials (SM), renewable secondary fuels (RSF) and non-renewable secondary fuels (NRSF) have to be reported. Especially in the end-of life stage as well as in the production stage, the standards do not exactly rule the accounting method of the primary energy contained in SM, RSF and NRSF. As both standards leave room for interpretation, we wrote this discussion article to introduce this issue to the LCA community and to present our developed accounting specifications. In general, we consider EN 15804 and EN 16485 as helpful tools for the LCA of building products. We hope that our ideas on certain aspects contribute to a better understanding of the standards, possibly leading to further improvement in the course of the standardization process.

Accounting for the environment.

Science.gov (United States)

Lutz, E; Munasinghe, M

1991-03-01

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

Data Products From Particle Detectors On-Board NOAA's Newest Space Weather Monitor

Science.gov (United States)

Kress, B. T.; Rodriguez, J. V.; Onsager, T. G.

2017-12-01

NOAA's newest Geostationary Operational Environmental Satellite, GOES-16, was launched on 19 November 2016. Instrumentation on-board GOES-16 includes the new Space Environment In-Situ Suite (SEISS), which has been collecting data since 8 January 2017. SEISS is composed of five magnetospheric particle sensor units: an electrostatic analyzer for measuring 30 eV - 30 keV ions and electrons (MPS-LO), a high energy particle sensor (MPS-HI) that measures keV to MeV electrons and protons, east and west facing Solar and Galactic Proton Sensor (SGPS) units with 13 differential channels between 1-500 MeV, and an Energetic Heavy Ion Sensor (EHIS) that measures 30 species of heavy ions (He-Ni) in five energy bands in the 10-200 MeV/nuc range. Measurement of low energy magnetospheric particles by MPS-LO and heavy ions by EHIS are new capabilities not previously flown on the GOES system. Real-time data from GOES-16 will support space weather monitoring and first-principles space weather modeling by NOAA's Space Weather Prediction Center (SWPC). Space weather level 2+ data products under development at NOAA's National Centers for Environmental Information (NCEI) include the Solar Energetic Particle (SEP) Event Detection algorithm. Legacy components of the SEP event detection algorithm (currently produced by SWPC) include the Solar Radiation Storm Scales. New components will include, e.g., event fluences. New level 2+ data products also include the SEP event Linear Energy Transfer (LET) Algorithm, for transforming energy spectra from EHIS into LET spectra, and the Density and Temperature Moments and Spacecraft Charging algorithm. The moments and charging algorithm identifies electron and ion signatures of spacecraft surface (frame) charging in the MPS-LO fluxes. Densities and temperatures from MPS-LO will also be used to support a magnetopause crossing detection algorithm. The new data products will provide real-time indicators of potential radiation hazards for the satellite

Study on characteristics of printed circuit board liberation and its crushed products.

Science.gov (United States)

Quan, Cui; Li, Aimin; Gao, Ningbo

2012-11-01

Recycling printed circuit board waste (PCBW) waste is a hot issue of environmental protection and resource recycling. Mechanical and thermo-chemical methods are two traditional recycling processes for PCBW. In the present research, a two-step crushing process combined with a coarse-crushing step and a fine-pulverizing step was adopted, and then the crushed products were classified into seven different fractions with a standard sieve. The liberation situation and particle shape in different size fractions were observed. Properties of different size fractions, such as heating value, thermogravimetric, proximate, ultimate and chemical analysis were determined. The Rosin-Rammler model was applied to analyze the particle size distribution of crushed material. The results indicated that complete liberation of metals from the PCBW was achieved at a size less than 0.59 mm, but the nonmetal particle in the smaller-than-0.15 mm fraction is liable to aggregate. Copper was the most prominent metal in PCBW and mainly enriched in the 0.42-0.25 mm particle size. The Rosin-Rammler equation adequately fit particle size distribution data of crushed PCBW with a correlation coefficient of 0.9810. The results of heating value and proximate analysis revealed that the PCBW had a low heating value and high ash content. The combustion and pyrolysis process of PCBW was different and there was an obvious oxidation peak of Cu in combustion runs.

Production of an English/Russian glossary of terminology for nuclear materials control and accounting

Energy Technology Data Exchange (ETDEWEB)

Schachowskoj, S.; Smith, H.A. Jr.

1995-05-01

The program plans for Former Soviet Union National Nuclear Materials Control and Accounting (MC and A) Systems Enhancements call for the development of an English/Russian Glossary of MC and A terminology. This glossary was envisioned as an outgrowth of the many interactions, training sessions, and other talking and writing exercises that would transpire in the course of carrying out these programs. This report summarizes the status of the production of this glossary, the most recent copy of which is attached to this report. The glossary contains over 950 terms and acronyms associated with nuclear material control and accounting for safeguards and nonproliferation. This document is organized as follows: English/Russian glossary of terms and acronyms; Russian/English glossary of terms and acronyms; English/Russian glossary of acronyms; and Russian/English glossary of acronyms.

Preserving the Legitimacy of Board Certification.

Science.gov (United States)

Hanemann, Michael S; Wall, Holly C; Dean, John A

2017-06-01

The aims of this discussion were to inform the medical community about the American Board of Cosmetic Surgery's ongoing attempts in Louisiana to achieve equivalency to American Board of Medical Specialties (ABMS) member boards so that its diplomates may use the term "board certified" in advertising and to ensure public safety by upholding the standards for medical board certification. In 2011, Louisiana passed a truth in medical advertising law, which was intended to protect the public by prohibiting the use of the term "board certified" by improperly credentialed physicians. An American Board of Cosmetic Surgery diplomate petitioned the Louisiana State Board of Medical Examiners to approve a rule that would establish a pathway to equivalency for non-ABMS member boards, whose diplomates have not completed training approved by the Accreditation Council for Graduate Medical Education (ACGME) in the specialty they are certifying. Physicians and physician organizations representing multiple specialties (facial plastic and reconstructive surgery, otolaryngology [head and neck surgery], orthopedic spine surgery, pediatric neurosurgery, dermatology, and plastic surgery) urged the Louisiana State Board of Medical Examiners to clarify its advertising policy, limiting the use of the term "board certified" to physicians who have completed ACGME-approved training in the specialty or subspecialty named in the certificate. The public equates the term "board certified" with the highest level of expertise in a medical specialty. When a certifying board does not require completion of ACGME or American Osteopathic Association (AOA)-accredited training in the specialty it certifies, the result is an unacceptable degree of variability in the education and training standards applied to its diplomates. Independent, third-party oversight of certifying boards and training programs is necessary to ensure quality standards are upheld. Any system that assesses a non-ABMS member or non

Accounting for all sugars produced during integrated production of ethanol from lignocellulosic biomass.

Science.gov (United States)

Schell, Daniel J; Dowe, Nancy; Chapeaux, Alexandre; Nelson, Robert S; Jennings, Edward W

2016-04-01

Accurate mass balance and conversion data from integrated operation is needed to fully elucidate the economics of biofuel production processes. This study explored integrated conversion of corn stover to ethanol and highlights techniques for accurate yield calculations. Acid pretreated corn stover (PCS) produced in a pilot-scale reactor was enzymatically hydrolyzed and the resulting sugars were fermented to ethanol by the glucose-xylose fermenting bacteria, Zymomonas mobilis 8b. The calculations presented here account for high solids operation and oligomeric sugars produced during pretreatment, enzymatic hydrolysis, and fermentation, which, if not accounted for, leads to overestimating ethanol yields. The calculations are illustrated for enzymatic hydrolysis and fermentation of PCS at 17.5% and 20.0% total solids achieving 80.1% and 77.9% conversion of cellulose and xylan to ethanol and ethanol titers of 63g/L and 69g/L, respectively. These procedures will be employed in the future and the resulting information used for techno-economic analysis. Copyright © 2016 Elsevier Ltd. All rights reserved.

5 CFR 1651.2 - Entitlement to funds in a deceased participant's account.

Science.gov (United States)

2010-01-01

... BOARD DEATH BENEFITS § 1651.2 Entitlement to funds in a deceased participant's account. (a) Death... participant will be paid as a death benefit to the individual or individuals surviving the participant, in the... representation in accordance with § 1651.6; (4) If there are no beneficiaries or persons as described in...

First-Day Strategies for Millennial Students in Introductory Accounting Courses: It's All Fun and Games until Something Gets Learned

Science.gov (United States)

Mastilak, Christian

2012-01-01

Millennial students often possess characteristics at odds with typical lecture-based approaches to introductory accounting courses. The author introduces an approach for reaching millennial students early in introductory accounting courses in ways that fit millennials' characteristics. This article describes the use of the board game Monopoly[R]…

The Impact of Psychiatric Patient Boarding in Emergency Departments

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B. A. Nicks

2012-01-01

Full Text Available Objectives. Studies have demonstrated the adverse effects of emergency department (ED boarding. This study examines the impact of resource utilization, throughput, and financial impact for psychiatric patients awaiting inpatient placement. Methods. The authors retrospectively studied all psychiatric and non-psychiatric adult admissions in an Academic Medical Center ED (>68,000 adult visits from January 2007-2008. The main outcomes were ED length of stay (LOS and associated reimbursement. Results. 1,438 patients were consulted to psychiatry with 505 (35.1% requiring inpatient psychiatric care management. The mean psychiatric patient age was 42.5 years (SD 13.1 years, with 2.7 times more women than men. ED LOS was significantly longer for psychiatric admissions (1089 min, CI (1039–1140 versus 340 min, CI (304–375; <0.001 when compared to non-psychiatric admissions. The financial impact of psychiatric boarding accounted for a direct loss of ($1,198 compared to non-psychiatric admissions. Factoring the loss of bed turnover for waiting patients and opportunity cost due to loss of those patients, psychiatric patient boarding cost the department $2,264 per patient. Conclusions. Psychiatric patients awaiting inpatient placement remain in the ED 3.2 times longer than non-psychiatric patients, preventing 2.2 bed turnovers (additional patients per psychiatric patient, and decreasing financial revenue.

Does public reporting measure up? Federalism, accountability and child-care policy in Canada.

Science.gov (United States)

Anderson, Lynell; Findlay, Tammy

2010-01-01

Governments in Canada have recently been exploring new accountability measures within intergovernmental relations. Public reporting has become the preferred mechanism in a range of policy areas, including early learning and child-care, and the authors assess its effectiveness as an accountability measure. The article is based on their experience with a community capacity-building project that considers the relationship between the public policy, funding and accountability mechanisms under the federal/provincial/territorial agreements related to child-care. The authors argue that in its current form, public reporting has not lived up to its promise of accountability to citizens. This evaluation is based on the standards that governments have set for themselves under the federal/provincial/territorial agreements, as well as guidelines set by the Public Sector Accounting Board, an independent body that develops accounting standards over time through consultation with governments.

75 FR 69026 - Employee Contribution Elections and Contribution Allocations; Uniformed Services Accounts; Death...

Science.gov (United States)

2010-11-10

... Services Accounts; Death Benefits; Thrift Savings Plan AGENCY: Federal Retirement Thrift Investment Board... Currently, a spouse beneficiary of a TSP participant must either transfer his or her TSP death benefit... spouse of a deceased participant to retain a lump sum death benefit payment in the TSP, subject to...

75 FR 69910 - Revisions to the California State Implementation Plan, California Air Resources Board-Consumer...

Science.gov (United States)

2010-11-16

...'s national Consumer Products rule. The TSD has more information on our evaluation. C. Public Comment... the California State Implementation Plan, California Air Resources Board--Consumer Products AGENCY... revisions concern volatile organic compound (VOC) emissions from consumer products. We are approving a local...

76 FR 62004 - Revisions to the California State Implementation Plan, California Air Resources Board-Consumer...

Science.gov (United States)

2011-10-06

... Organic Compound Emission Standards for Consumer Products. B. Does the rule meet the evaluation criteria... the California State Implementation Plan, California Air Resources Board--Consumer Products AGENCY... revisions concern volatile organic compound (VOC) emissions from consumer products. We are approving a local...

WHAT ON EARTH HAPPENED TO THE ACCOUNTING PROFESSION (ABSTRACT

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Jerome J. DeRidder

2004-01-01

Full Text Available The Accounting Profession in the United States began with the 1896 NewYork Bill which provided for an examination to become a “Certified Public Accountant.”During this early period the professional accountant searched for the fairest presentation of financial data. The auditors responsibilities were not clearly defined nor were there any “Generally Accepted Principles.”Over the years, efforts were made to improve the level of financial reporting by the New York Stock Exchange, the Investment Bankers Association and by the Accounting Profession; however, they lacked authority to enforce their recommendations.Many times the profession was several criticized for their lack of uniform standards, relying upon precedent rather than using the scientific method and sometimes yielding to industry pressure on important issues. In 1956, Mr. Spacek, the managing partner of Arthur Anderson and Co. made a prophetic statement when at a commerce and industry luncheon he stated that the profession: “must wait for the CATASTROPHE — because we do not have a self-appraising profession.”Arthur Anderson and Co. no longer exists due to accounting fraud and irregularities. The Securities and Exchange Commission empowered by the SARBANES-OXLEY Act established a New Accounting Oversight Board Profession and they control the accounting Profession in the United States.

MICROBIOLOGICAL EFFECTS OF ON-BOARD FISHING VESSEL HANDLING IN MERLUCCIUS MERLUCCIUS

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P. Serratore

2011-01-01

Full Text Available The purpose of the present study was to determine the impact of different manipulation techniques applied on board fishing vessel, on the microbiological quality of the flesh of European hake (Merluccius merluccius during storage at +3°C ± 1°C for a time (T of 10 days after landing (T1-T10. Samples of fish were taken from a fishing vessel of the Adriatic Sea and from one of the Tyrrhenian Sea, treated on-board under different icing conditions: 1 a low ice/product weight ratio and 2 an optimal ice/product weight ratio, up to 1:3 (3. Spoilage bacteria as Total Bacterial Count (TBC and specific spoilage bacteria as Sulphide Producing Bacteria (SPB were enumerated in fish flesh as Colony Forming Units (CFU/g on Plate Count Agar and Lyngby Agar at 20°C for 3-5 days. TBC of the Adriatic fishes (gutted on-board resulted 103 UFC/g at T1-T6, and 104-105 at T10, whereas TBC of the Tyrrhenian fishes (not gutted on-board resulted 10-102 UFC/g at T2- T3, 103 at T6, and 104-105 at T10. SPB resulted 10- 102 UFC/g at T1-T6, and 103- 104 at T10, with absolute values higher in the Adriatic fishes, in respect with the Tyrrhenian fishes, and in the low icing conditions in respect with the optimal icing condition. At the experimented condition, the lowering of the microbiological quality of fish flesh during storage, seems to be more dependent on the gutting versus not gutting on-board practice rather than on the low versus optimal icing treatment.

Social Media and Unprofessional Pharmacist Conduct: A Cross-Sectional Survey of Boards of Pharmacy

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Lindsey Elmore, PharmD, BCPS

2013-01-01

Full Text Available Purpose: To determine how often boards of pharmacy (BOPs receive complaints related to licensee’s online behavior, and what types of online behaviors may prompt an investigation of a licensee.Methods: A survey (consisting of questions related to BOP’s management of complaints against licensee online behavior and 10 case vignettes was adapted from a previous survey of United States medical boards. Vignettes encompassed themes such as patient confidentiality, derogatory language, alcohol use, false or misleading product claims, and others. Following institutional review board approval, survey materials were distributed via email by the National Association of Boards of Pharmacy to 63 domestic and international boards of pharmacy. Completed surveys were analyzed using descriptive statistics. The proportion of respondents who indicated that the vignette would “very likely” or “likely” result in an investigation was used to determine consensus. Proportions of >75%, 50%-75% and <50% were classified as high, moderate and low consensus, respectively.Results: Fourteen completed surveys (22.2% were received. Sixty percent of respondents stated that their board has been involved in managing a complaint regarding the online behavior of a licensee, and that disciplinary actions including revocation or suspension of license, letter of reprimand, and monetary fines have been enacted. While 79% of responding BOPs have a policy regarding Internet usage, 36% are unsure whether the policies are sufficient to cover online professionalism. One vignette, where a pharmacist made misleading claims regarding a compounded product, achieved high consensus for likelihood to prompt an investigation. Moderate consensus was achieved for a breach of patient confidentiality, inappropriate alcohol use, and misrepresentation of professional credentials.Conclusion: Boards of pharmacy are widely varied in what types of online behaviors may prompt an investigation

Social Media and Unprofessional Pharmacist Conduct: A Cross-Sectional Survey of Boards of Pharmacy

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Jessica Skelley

2013-01-01

Full Text Available Purpose: To determine how often boards of pharmacy (BOPs receive complaints related to licensee's online behavior, and what types online behaviors may prompt an investigation of a licensee. Methods: A survey (consisting of questions related to BOP's management of complaints against licensee online behavior and 10 case vignettes was adapted from a previous survey of United States medical boards. Vignettes encompassed themes such as patient confidentiality, derogatory language, alcohol use, false or misleading product claims, and others. Following institutional review board approval, survey materials were distributed via email by the National Association of Boards of Pharmacy to 63 domestic and international boards of pharmacy. Completed surveys were analyzed using descriptive statistics. The proportion of respondents who indicated that the vignette would "very likely" or "likely" result in an investigation was used to determine consensus. Proportions of >75%, 50%-75% and <50% were classified as high, moderate and low consensus, respectively. Results: Fourteen completed surveys (22.2% were received. Sixty percent of respondents stated that their board has been involved in managing a complaint regarding the online behavior of a licensee, and that disciplinary actions including revocation or suspension of license, letter of reprimand, and monetary fines have been enacted. While 79% of responding BOPs have a policy regarding Internet usage, 36% are unsure whether the policies are sufficient to cover online professionalism. One vignette, where a pharmacist made misleading claims regarding a compounded product, achieved high consensus for likelihood to prompt an investigation. Moderate consensus was achieved for a breach of patient confidentiality, inappropriate alcohol use, and misrepresentation of professional credentials. Conclusion: Boards of pharmacy are widely varied in what types of online behaviors may prompt an investigation. Additional

PENGARUH GROSS DOMESTIC PRODUCT, INFLASI, SUKU BUNGA, MONEY SUPPLY, CURRENT ACCOUNT DAN CAPITAL ACCOUNT TERHADAP NILAI KURS RUPIAH INDONESIA – DOLLAR AMERIKA

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Yunika Murdayanti

2012-03-01

Full Text Available Since free-floating exchange rate system has been applied in Indonesia on August 1998, the accumulation of depreciation of rupiah against the US dollar has been about 48,7% until December 2001. This condition brings many argumentation about the reasons behind the exchange rate instability faced by Indonesia among many experts whether it is caused by economic factors or by non-economic factors. By recognizing the causes, it will be easier for the experts and government of Indonesia to formulate the solution. This research is intended to analyze the influence of economic variables, i.e. Gross Domestic Product, money supply, interest rate, inflation rate, Current Account & Capital Account in both Indonesia and The United State of America, as well as the position of the balance of international payment of Indonesia to the exchange rate movement in order to give contributions to solve the problem. Based on the result money supply becomes the only variable which has a multicollinearity and excluded from the regression linear. Also only current account is not significant influence on the exchange rate movement, instead of the other variables. Coefficient of determination of the research model is 84.4 %, means that other factors, not accommodated in this research, give 15.6 % influence to the exchange rate movement. These other factors can be categorized as other economic factors or non-economic factors.

Cost accounting for the radiologist.

Science.gov (United States)

Gentili, Amilcare

2014-05-01

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

NPS Transit System Passenger Boardings Study: Converting Ticket Sales to Passenger Boardings.

Science.gov (United States)

2016-01-01

This report examines the reporting of passenger boardings (unlinked passenger trips) by NPS transit systems that use a ticket sales conversion methodology. By studying and validating the park units' passenger boarding methodology from converting tick...

Board Effectiveness and Employee Engagement: Nigeria Stakeholder Perceptions

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Bashir Mande

2013-03-01

Full Text Available The objective of this study is to determine whether employee participation yields effective board performance. To stimulatedebates inthe stakeholder theoretical perspective in an attempt to offer more inclusive approach to strengthen the existing governance structure in Nigeria.This research intends to investigate the suitability of employees participating in board’s decision-making hierarchy because of their contractual importance as wealth creators of the firm. A conceptual model is proposed and tested on public listed companies in Nigeria based on survey perception of sampled 154 respondents. The study employs in-depth confirmatory factory analysis in a structural equation modeling approach. Building upon constructs such as union relations, productivity, and skilled-labor turnover, the study found the indicator variables measure employee participation, which focused more on the board’s control, operational decisions, and strategy in monitoring, service, and networking roles. Hence, we conclude that employees as important contractual company stakeholders affect board performance. Builds on the limited research agenda for boards and corporate governance that focus on coordinating, exploring and distribution of stakes using adventurous research designs and statistical tools, especially in Nigerian emerging economy. This paper exposes the firm’s potentials as provider of sustainable and longer-term benefits not only limited to equityholders, but also to employees as wealth creators, which will improve mutual trust, harmony and confidence for more stable and productive outputs that could give visibility to income inequality. The paper provides valid measures that link corporate governance debates to broader stakeholder perspective.

In-bed accountability of tritium in production scale metal hydride storage beds

International Nuclear Information System (INIS)

Klein, J.E.

1995-01-01

An ''in-bed accountability'' (IBA) flowing gas calorimetric measurement method has been developed and implemented to eliminate the need to remove tritium from production scale metal hydride storage beds for inventory measurement purposes. Six-point tritium IBA calibration curves have been completed for two, 390 gram tritium metal hydride storage beds. The calibration curves for the two tritium beds are similar to those obtained from the ''cold'' test program. Tritium inventory errors at the 95 percent confidence level ranged from ± 7.3 to 8.6 grams for the cold test results compared to ± 4.2 to 7.5 grams obtained for the two tritium calibrated beds

Implementation of a system of social accounting in the cooperative of agricultural production “Camilo Cienfuegos” and in the basic unit of cooperative production “Julian Alemán". Main results

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Yamira Mirabal González

2014-12-01

• To determine the results of the implementation of the System of Social Accounting in the Cooperative of Agricultural Production “Camilo Cienfuegos” and in the Basic Unit of Cooperative Production “Julián Alemán”.    The main results of the investigation are centered in: Characterization of the administration of the Cooperative of Agricultural Production “Camilo Cienfuegos” and of the Basic Unit of Cooperative Production “Julián Alemán”, evaluation of the level of execution of a group of premises that you/they allow the implementation of the system and the results of the implementation of the System of Social Accounting in both cooperatives.

SUMMARY OF ACCOUNTING DATA AND ITS APPLICATION DURING THE PROCESS OF CLOSURE OF ACCOUNTS

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Stanislava Pancheva

2016-06-01

Full Text Available In an market economy, where each entity has autonomy in developing their production programs, production plans and social development to identify strategies pricing policy has significantly increased the responsibility of the management of taken by them management decisions. In order to develop effective and operative decisions managers need reliable information for both the production and the financial position of the company. As is known, traditional accounting, which covers much of the existing information systems do not provide managers at all levels of operational information, and this is achieved through management accounting. Namely the creation of nontraditional systems for forming information about production costs and the financial results, the use of new methods to management, the increased value of the information obtained for decision making appears at present one of the most actual problems of accounting, control and analysis of economic activity. In this article we aim to define the concept of management information, to systematize the information needs of different users and qualitative characteristics that should have useful information.

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

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Riana Iren Radu

2015-05-01

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