WorldWideScience

Sample records for board production accounting

  1. 77 FR 202 - Federal Acquisition Regulation; Updated Financial Accounting Standards Board Accounting References

    Science.gov (United States)

    2012-01-03

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

  2. 76 FR 8989 - Federal Acquisition Regulation; Updated Financial Accounting Standards Board Accounting References

    Science.gov (United States)

    2011-02-16

    ... 9000-AM00 Federal Acquisition Regulation; Updated Financial Accounting Standards Board Accounting... to amend the Federal Acquisition Regulation (FAR) to update references to authoritative accounting standards owing to the Financial Accounting Standards Board's (FASB's) Accounting Standards...

  3. 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....

  4. 76 FR 52997 - Public Company Accounting Oversight Board; Order Approving Proposed Board Funding Final Rules for...

    Science.gov (United States)

    2011-08-24

    ...\\ 15 U.S.C. 7217(b). \\2\\ 15 U.S.C. 78s(b)(1). \\3\\ Release No. 34-64816 (Jul. 6, 2011) [76 FR 40950 (Jul... COMMISSION Public Company Accounting Oversight Board; Order Approving Proposed Board Funding Final Rules for Allocation of the Board's Accounting Support Fee Among Issuers, Brokers, and Dealers, and Other Amendments...

  5. 77 FR 2576 - Order Approving Public Company Accounting Oversight Board Budget and Annual Accounting Support...

    Science.gov (United States)

    2012-01-18

    ... Release No. 34-66141/January 11, 2012] Order Approving Public Company Accounting Oversight Board Budget and Annual Accounting Support Fee for Calendar Year 2012 The Sarbanes-Oxley Act of 2002, as amended (the ``Sarbanes-Oxley Act''),\\1\\ established the Public Company Accounting Oversight Board...

  6. 78 FR 11915 - Order Approving Public Company Accounting Oversight Board Budget and Annual Accounting Support...

    Science.gov (United States)

    2013-02-20

    ..., Release No. 68921/February 13, 2013] Order Approving Public Company Accounting Oversight Board Budget and Annual Accounting Support Fee for Calendar Year 2013 The Sarbanes-Oxley Act of 2002, as amended (the ``Sarbanes-Oxley Act''),\\1\\ established the Public Company Accounting Oversight Board (``PCAOB'') to...

  7. 75 FR 81684 - Order Approving Public Company Accounting Oversight Board Budget and Annual Accounting Support...

    Science.gov (United States)

    2010-12-28

    ...; Release No. 34-63596/December 22, 2010] Order Approving Public Company Accounting Oversight Board Budget and Annual Accounting Support Fee for Calendar Year 2011 The Sarbanes-Oxley Act of 2002, as amended (the ``Sarbanes-Oxley Act''), established the Public Company Accounting Oversight Board (``PCAOB'')...

  8. The Short, Productive Board Meeting

    Science.gov (United States)

    McAdams, Donald R.

    2005-01-01

    Board meetings are the time and place where school boards act. In fact, only when coming together as a body in a legal meeting do school board members become a board. Effective board meetings are the first prerequisite for an effective board. Furthermore, what parents and voters see at board meetings determines largely what they think about their…

  9. 75 FR 11210 - Public Company Accounting Oversight Board; Order Approving Proposed Amendment to Board Rules...

    Science.gov (United States)

    2010-03-10

    .... \\1\\ See SEC Release No. 34-61032 (November 19, 2009); 74 FR 61722 (November 25, 2009). II... required in those countries. See SEC Release No. 34-61212 (December 22, 2009); 74 FR 68875 (December 29... COMMISSION Public Company Accounting Oversight Board; Order Approving Proposed Amendment to Board...

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

    Science.gov (United States)

    Reinstein, A; Bayou, M E

    1994-10-01

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

  11. 76 FR 40950 - Public Company Accounting Oversight Board; Notice of Filing of Proposed Board Funding Final Rules...

    Science.gov (United States)

    2011-07-12

    ... COMMISSION Public Company Accounting Oversight Board; Notice of Filing of Proposed Board Funding Final Rules for Allocation of the Board's Accounting Support Fee Among Issuers, Brokers, and Dealers, and Other... 2002 (the ``Act''), notice is hereby given that on June 21, 2011, the Public Company...

  12. 75 FR 3509 - Public Company Accounting Oversight Board; Order Approving Proposed Rules on Auditing Standard No...

    Science.gov (United States)

    2010-01-21

    ...); 74 FR 57357 (November 5, 2009). II. Description Section 103 of the Act directs the Board, among other... COMMISSION Public Company Accounting Oversight Board; Order Approving Proposed Rules on Auditing Standard No..., 2009, the Public Company Accounting Oversight Board (the ``Board'' or the ``PCAOB'') filed with...

  13. 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…

  14. 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…

  15. 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)

  16. 77 FR 66909 - Notification of Contact Information Change for the Benghazi Accountability Review Board

    Science.gov (United States)

    2012-11-07

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF STATE Notification of Contact Information Change for the Benghazi Accountability Review Board SUMMARY: On October 1, 2012, the Department of State announced the formation of the Benghazi Accountability Review Board...

  17. Effects of Board of Directors' Characteristics on the Quality of Accounting Information in Brazil

    Directory of Open Access Journals (Sweden)

    Luciana Holtz

    2014-12-01

    Full Text Available One of the board of directors' responsibilities is to monitor the quality of information disclosed in financial reports. The board's structural and compositional characteristics can affect the quality of reported accounting information. The aim of this study was to investigate the effects of the board's structural and compositional characteristics on the quality of accounting information of companies listed on the Brazilian Securities, Commodities, and Futures Exchange (Bolsa de Mercadorias e Futuros - BM&FBovespa. Specifically, the characteristics studied were the size and independence of the board of directors and separation of the roles of chairman and executive director. Accounting information relevance and earnings informativeness were used as proxies for the quality of accounting information. The sample included non-financial companies listed on the BM&FBovespa with annual stock market liquidity higher than 0.001, covering the period from 2008–2011. Data were collected from the Economática® database and directly from companies' annual reports and reference forms available on the Securities Commission (Comissão de Valores Mobiliários - CVM or BM&FBovespawebsites. Data analysis was undertaken using the multiple regression technique for calculating the models of accounting information relevance and earnings informativeness. The results reveal that, for companies that trade stocks on the BM&FBovespa in the Brazilian market, the characteristics of board independence and separation of the roles of chairman and executive director positively influence the quality of reported accounting information, specifically regarding the relevance of equity. Earnings informativeness is positively affected by board independence and negatively affected by larger board size (more than nine members. Overall, the results corroborate international studies such as those of Vafeas (2000, Firth, Fung, and Rui (2007, Ahmed, Hossain, and Adams (2006 and

  18. Illinois Community College Board Uniform Accounting Procedures Manual.

    Science.gov (United States)

    Illinois Community Coll. Board, Springfield.

    This manual was designed to provide chief finance officers and other administrators with a summary of laws and policies that relate to Illinois public community colleges and to provide a uniform system for accounting, budgeting, auditing, and reporting in the state's community colleges. After chapter I describes the fiscal philosophies and…

  19. Is the Department of State Accountability Review Board Process adequate

    Science.gov (United States)

    2017-05-25

    Advanced Military Studies James C. Markert, COL Accepted this 25th day of May 2017 by: ___________________________________, Director, Graduate...https:diplopundit.net/tag/arb/page/3/; Fred Burton and Scott Stewart , “Threats and Accountability,” Stratfor Security Weekly, August 8, 2013, accessed October 20...lesson/. 57 Fred Burton and Scott Stewart , “Counterterrorism Funding: Old Fears and Cyclical Lulls,” Stratfor Security Weekly, March 18, 2009, accessed

  20. 75 FR 78779 - Order Approving Public Company Accounting Oversight Board Supplemental Budget Request To...

    Science.gov (United States)

    2010-12-16

    ... Release No. 63526/December 10, 2010] Order Approving Public Company Accounting Oversight Board Supplemental Budget Request To Establish an Office of Outreach and Small Business Liaison in 2010 The Sarbanes-Oxley Act of 2002 \\1\\ (the ``Sarbanes-Oxley Act'') established the Public Company Accounting...

  1. 77 FR 75689 - Public Company Accounting Oversight Board; Order Granting Approval of Proposed Rules on Auditing...

    Science.gov (United States)

    2012-12-21

    ... risks; Information about the nature and extent of specialized skill or knowledge needed in the audit... alone, while others expressed a view that both the accountant and management should share the... Board of the American Institute of Certified Public Accountants (``ASB'') and observed that the...

  2. Accounting Of Products Collected From Nature

    Directory of Open Access Journals (Sweden)

    Ahmet Gökgöz

    2015-12-01

    Full Text Available Products from nature can be classified as “production” or “collection from nature” within agricultural production. Products collected from nature vary in type and can sum up to important quantities. Thyme, mushroom, chestnut, sage, linden, saffron from plant origin can be given as examples to products from nature as well as fish, mussel, octopus, birds from animal origin. This study covers the accounting area of products obtained from nature. The evaluation of collection of these products from nature in terms of agricultural operation poses great importance for accounting issues. Thus, special care will be given to issues of accounting of these products within the scope of Turkish Tax Legislation and Turkish Accounting Standards

  3. 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…

  4. Link board for CMS RPC-production issues

    Energy Technology Data Exchange (ETDEWEB)

    Banzuzi, K. [Lappeenranta University of Technology (Finland)], E-mail: Kukka.Banzuzi@oxinst.com; Iskanius, M.; Karjalainen, A.; Korpela, A.; Tuuva, T.; Vaeisaenen, V. [Lappeenranta University of Technology (Finland)

    2008-03-11

    This paper describes the work done in relation to putting a relatively high volume HEP readout electronics module into production. The main features of this fibre optic data transfer board designed for the Compact Muon Solenoid (CMS) Resistive Plate Chamber (RPC) detector are described, concentrating on how the final implementation was arrived at. An automated production testing method is introduced, and results are given of its efficiency in finding faulty boards and localising the faults.

  5. 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.

  6. Monolingual Accounting Dictionaries for EFL Text Production

    DEFF Research Database (Denmark)

    Nielsen, Sandro

    2009-01-01

    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....... 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...

  7. Monolingual accounting dictionaries for EFL text production

    DEFF Research Database (Denmark)

    Nielsen, Sandro

    2006-01-01

    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....... 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...

  8. 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

  9. 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,…

  10. 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,…

  11. Extended exergy accounting applied to biodiesel production

    Energy Technology Data Exchange (ETDEWEB)

    Talens Peiro, L. [SosteniPrA (UAB-IRTA), Institute of Environmental Science and Technology (ICTA), Edifici Q-ETSE, Room QC 3101, Universitat Autonoma de Barcelona (UAB), E-08193 Bellaterra (Cerdanyola del Valles), Barcelona (Spain); Villalba Mendez, G.; Gabarrell i Durany, X. [SosteniPrA (UAB-IRTA), Institute of Environmental Science and Technology (ICTA), Edifici Q-ETSE, Room QC 3101, Universitat Autonoma de Barcelona (UAB), E-08193 Bellaterra (Cerdanyola del Valles), Barcelona (Spain); Department of Chemical Engineering, Edifici Q, Universitat Autonoma de Barcelona (UAB), E- 08193, Bellaterra (Cerdanyola del Valles), Barcelona (Spain); Sciubba, E. [Department of Mechanical and Aeronautical Engineering, University of Roma 1 ' ' La Sapienza' ' , Via Eudossiana 18, I-00184 Roma (Italy)

    2010-07-15

    When evaluating the production of renewable energies such as biofuels, it is necessary to include in the assessment the resource inputs, capital, labor investment and environmental remediation costs. Extended Exergy Accounting (EEA) is a system analysis method that calculates, on the basis of detailed mass and exergy balances, the total amount of primary exergy resources necessary to obtain a product or service. The conceptual novelty of EEA is represented by the fact that it also includes externalities (capital, labor and environmental impact) measured in homogeneous units (Joules). As an illustration of EEA, we assess and compare the production of 1 ton of biodiesel from used cooking oil (UCOME) and rapeseed crops (RME). The extended exergy ''content'' of UCOME and RME are 51.90 GJ and 77.05 GJ respectively. The production of UCOME uses 25.15 GJ less resources (materials and energy) and requires lower total investments and environmental remediation costs than that of RME. On the other hand, UCOME requires 35% more workhours. In summary, the extended exergy of UCOME is about 1.5 the extended exergy content of RME. Thus, we can conclude that biodiesel production from UCO is less resource use intensive than the production from RME. (author)

  12. 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.

  13. 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.

  14. 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.

  15. Features of accounting organization of innovative banking products

    OpenAIRE

    V.P. Matvienko; L.A. Zavodovska

    2015-01-01

    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 attenti...

  16. 78 FR 77132 - Notification of a Public Meeting of the Government Accountability and Transparency Board

    Science.gov (United States)

    2013-12-20

    ... persons. The Chairperson of the GAT Board is empowered to conduct the meeting in a fashion that will, to the Chairperson's judgment, facilitate the orderly conduct of business. Meeting Record: The submitted...), which contains the Board's long-term strategy and the near-term focus of working groups to...

  17. 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.

  18. A tool for errors detection in printed circuit boards production

    Directory of Open Access Journals (Sweden)

    A. de Luca Pennacchia

    2009-04-01

    Full Text Available The progressive implementation of software functions in Integrated Circuits (ICs has considerably increased the number oftransistors and pin connections of ICs. For that reason, Printed Circuit Boards (PCBs are fabricated with the Surface MountTechnology (SMT nowadays and IC mounting on PCB is a crucial process that requires high precision. An Automatic MechanicalMontage (AMM system is used to mount ICs on the sockets using a couple of reference points for every IC in order to find thecorrect positions for mounting the IC. Due to some factors in the process of PCB development, there are differences betweendesigned and manufactured PCBs, which could generate delays in their production. In this work, a software tool which allows towork with digital images of PCBs is described. This tool finds the differences generated in PCB development, especially thedifferences in IC reference points using Digital Image Processing (DIP techniques.

  19. 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 on

  20. 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

  1. 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

  2. An Evaluation of the Integration of a Board Game in Introductory Accounting

    Science.gov (United States)

    Fouche, J. P.; Visser, S. S.

    2008-01-01

    Accounting education must change and be relevant to add value to learners and the community. Regarding the ever-changing corporate world, a new generation of learners (generation Y) at university, learners lacking skills, educators' resisting calls for change in accounting education and the need for continuous improvement, the teaching methodology…

  3. An Evaluation of the Integration of a Board Game in Introductory Accounting

    Science.gov (United States)

    Fouche, J. P.; Visser, S. S.

    2008-01-01

    Accounting education must change and be relevant to add value to learners and the community. Regarding the ever-changing corporate world, a new generation of learners (generation Y) at university, learners lacking skills, educators' resisting calls for change in accounting education and the need for continuous improvement, the teaching methodology…

  4. 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

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

    OpenAIRE

    Macedo de Jesus, Anderson; 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 on service delivery in health care and education, and on democracy, in developing countries. The study finds that press freedom has an effect on democracy but not on service delivery, whereas civic act...

  6. 40 CFR 63.2267 - Initial compliance demonstration for a reconstituted wood product press or board cooler.

    Science.gov (United States)

    2010-07-01

    ... reconstituted wood product press or board cooler. 63.2267 Section 63.2267 Protection of Environment... for a reconstituted wood product press or board cooler. If you operate a reconstituted wood product press at a new or existing affected source or a reconstituted wood product board cooler at a...

  7. 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 thre

  8. 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 thre

  9. 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

  10. 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.

  11. 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...

  12. Cost Accounting Methods and Calculation Agricultural Products` Cost

    Directory of Open Access Journals (Sweden)

    Saule B. Spatayeva

    2015-04-01

    Full Text Available In the condition of the current market the effective manage of expenses and calculation accountancy of cost production in agriculture must be aimed to control for resources usage at any level of technology process and getting the accountancy database needed for gaining the management targets.The improving the technologies and set up aspects of business entity activity, taken place for the last decades, which caused a significant influence on condition and structure expenses but could not provide the increase of economic effectiveness in agriculture.

  13. A tool for errors detection in printed circuit boards production

    OpenAIRE

    A. de Luca Pennacchia; L. G. de la Fraga; U. Martínez Hernández

    2009-01-01

    The progressive implementation of software functions in Integrated Circuits (ICs) has considerably increased the number of transistors and pin connections of ICs. For that reason, Printed Circuit Boards (PCBs) are fabricated with the Surface Mount Technology (SMT) nowadays and IC mounting on PCB is a crucial process that requires high precision. An Automatic Mechanical Montage (AMM) system is used to mount ICs on the sockets using a couple of reference points for every IC in order to find the...

  14. Packaging printed circuit boards: A production application of interactive graphics

    Science.gov (United States)

    Perrill, W. A.

    1975-01-01

    The structure and use of an Interactive Graphics Packaging Program (IGPP), conceived to apply computer graphics to the design of packaging electronic circuits onto printed circuit boards (PCB), were described. The intent was to combine the data storage and manipulative power of the computer with the imaginative, intuitive power of a human designer. The hardware includes a CDC 6400 computer and two CDC 777 terminals with CRT screens, light pens, and keyboards. The program is written in FORTRAN 4 extended with the exception of a few functions coded in COMPASS (assembly language). The IGPP performs four major functions for the designer: (1) data input and display, (2) component placement (automatic or manual), (3) conductor path routing (automatic or manual), and (4) data output. The most complex PCB packaged to date measured 16.5 cm by 19 cm and contained 380 components, two layers of ground planes and four layers of conductors mixed with ground planes.

  15. Neutralization/purification of the wastewaters from printed circuit boards production using waste by-products.

    Science.gov (United States)

    Orescanin, Visnja; Kollar, Robert; Halkijevic, Ivan; Kuspilic, Marin; Flegar, Vanja

    2014-01-01

    The purpose of this work was development of a new method for the neutralization/purification of printed circuit boards wastewater (PCBW) originating from Zagreb, Croatia, using two industrial by-products. PCBW was characterized with low pH value (2.11) and high concentration of TDS (50190 mg L(-1)), copper (4190 mg L(-1)) and iron (2660 mg L(-1)). Waste base (WB), by-product of the alumina production, and waste sludge, by-product of the electrochemical treatment of groundwater, were employed as neutralization/adsorption agents. Due to its high neutralization capacity WB was used for pH adjustment to pH 8 and heavy metals removal from both effluents, yet the final removal of the contaminants down to the regulated values was assessed by adsorption/coagulation with the iron and aluminum rich waste sludge. Following the combined treatment the removal efficiency of iron and copper was higher than 99.99% with their final concentration in the treated water of 0.151 mg L(-1) and 0.129 mg L(-1), respectively. Following the ozone base oxidation the removal efficiency of the organic contaminants was more than 83%. The successful application of the industrial waste by-products for neutralization/purification of the PCBW with the removal efficiencies of the contaminants comparable or better than those obtained with conventional treatment represented the main advantage of our presented method.

  16. Products Made from Nonmetallic Materials Reclaimed from Waste Printed Circuit Boards

    Institute of Scientific and Technical Information of China (English)

    MOU Peng; XIANG Dong; DUAN Guanghong

    2007-01-01

    Printed circuit boards (PCBs) are in all electronic equipment, so with the sharp increase of electronic waste, the recovery of PCB components has become a critical research field. This paper presents a study of the reclaimation and reuse of nonmetallic materials recovered from waste PCBs. Mechanical processes, such as crushing, milling, and separation, were used to process waste PCBs. Nonmetallic materials in the PCBs were separated using density-based separation with separation rates in excess of 95%. The recovered nonmetals were used to make models, construction materials, composite boards, sewer grates,and amusement park boats. The PCB nonmetal products have better mechanical characteristics and durability than traditional materials and fillers. The flexural strength of the PCB nonmetallic material composite boards is 30% greater than that of standard products. Products derived from PCB waste processing have been brought into industrial production. The study shows that PCB nonmetals can be reused in profitable and environmentally friendly ways.

  17. 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.

  18. Potential Material Sources for Board Products: Used Pallets and Wastewood at Landfills

    Science.gov (United States)

    Philip A. Araman; Robert J. Bush; Vijay S. Reddy

    1997-01-01

    Millions of tons of pallets and other types of wood waste are being sent to landfills every year. At many landfills wood is or could be reclaimed. One potential use for this material is as furnish for board products. To evaluate the potential to reclaim wood waste for useful products we surveyed municipal solid waste (MSW) and construction and demolition (C&D)...

  19. 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…

  20. Waste printed circuit board recycling techniques and product utilization

    Energy Technology Data Exchange (ETDEWEB)

    Hadi, Pejman; Xu, Meng [Chemical and Biomolecular Engineering Department, Hong Kong University of Science and Technology, Clear Water Bay Road, Hong Kong Special Administrative Region (Hong Kong); Lin, Carol S.K. [School of Energy and Environment, City University of Hong Kong, Tat Chee Avenue, Kowloon, Hong Kong Special Administrative Region (Hong Kong); Hui, Chi-Wai [Chemical and Biomolecular Engineering Department, Hong Kong University of Science and Technology, Clear Water Bay Road, Hong Kong Special Administrative Region (Hong Kong); McKay, Gordon, E-mail: kemckayg@ust.hk [Chemical and Biomolecular Engineering Department, Hong Kong University of Science and Technology, Clear Water Bay Road, Hong Kong Special Administrative Region (Hong Kong); Division of Sustainable Development, College of Science, Engineering and Technology, Hamad Bin Khalifa University, Qatar Foundation, Doha (Qatar)

    2015-02-11

    Highlights: • There is a major environmental issue about the printed circuit boards throughout the world. • Different physical and chemical recycling techniques have been reviewed. • Nonmetallic fraction of PCBs is the unwanted face of this waste stream. • Several applications of the nonmetallic fraction of waste PCBs have been introduced. - Abstract: E-waste, in particular waste PCBs, represents a rapidly growing disposal problem worldwide. The vast diversity of highly toxic materials for landfill disposal and the potential of heavy metal vapors and brominated dioxin emissions in the case of incineration render these two waste management technologies inappropriate. Also, the shipment of these toxic wastes to certain areas of the world for eco-unfriendly “recycling” has recently generated a major public outcry. Consequently, waste PCB recycling should be adopted by the environmental communities as an ultimate goal. This article reviews the recent trends and developments in PCB waste recycling techniques, including both physical and chemical recycling. It is concluded that the physical recycling techniques, which efficiently separate the metallic and nonmetallic fractions of waste PCBs, offer the most promising gateways for the environmentally-benign recycling of this waste. Moreover, although the reclaimed metallic fraction has gained more attention due to its high value, the application of the nonmetallic fraction has been neglected in most cases. Hence, several proposed applications of this fraction have been comprehensively examined.

  1. BOARD-INVITED REVIEW: Quantifying water use in ruminant production.

    Science.gov (United States)

    Legesse, G; Ominski, K H; Beauchemin, K A; Pfister, S; Martel, M; McGeough, E J; Hoekstra, A Y; Kroebel, R; Cordeiro, M R C; McAllister, T A

    2017-05-01

    The depletion of water resources, in terms of both quantity and quality, has become a major concern both locally and globally. Ruminants, in particular, are under increased public scrutiny due to their relatively high water use per unit of meat or milk produced. Estimating the water footprint of livestock production is a relatively new field of research for which methods are still evolving. This review describes the approaches used to quantify water use in ruminant production systems as well as the methodological and conceptual issues associated with each approach. Water use estimates for the main products from ruminant production systems are also presented, along with possible management strategies to reduce water use. In the past, quantifying water withdrawal in ruminant production focused on the water demand for drinking or operational purposes. Recently, the recognition of water as a scarce resource has led to the development of several methodologies including water footprint assessment, life cycle assessment, and livestock water productivity to assess water use and its environmental impacts. These methods differ with respect to their target outcome (efficiency or environmental impacts), geographic focus (local or global), description of water sources (green, blue, and gray), handling of water quality concerns, the interpretation of environmental impacts, and the metric by which results are communicated (volumetric units or impact equivalents). Ruminant production is a complex activity where animals are often reared at different sites using a range of resources over their lifetime. Additional water use occurs during slaughter, product processing, and packaging. Estimating water use at the various stages of meat and milk production and communicating those estimates will help producers and other stakeholders identify hotspots and implement strategies to improve water use efficiency. Improvements in ruminant productivity (i.e., BW and milk production) and

  2. Accounting for the waterless period of oil production in calculations on oil field production design

    Energy Technology Data Exchange (ETDEWEB)

    Aminov, M.F.; Butorin, O.I.

    1981-01-01

    Formulae on the dynamics of oil and liquid from a methodology developed by the Tatar Scientific-Research and Design Institute for the Oil Industry are adjusted, accounting for the waterless period in oil production. It is demonstrated that the process of accounting for the waterless period in oil production leads to a more accurate prediction of the engineering parameters for mining and oil field.

  3. Expanding exergy analysis to account for ecosystem products and services.

    Science.gov (United States)

    Hau, Jorge L; Bakshi, Bhavik R

    2004-07-01

    Exergy analysis is a thermodynamic approach used for analyzing and improving the efficiency of chemical and thermal processes. It has also been extended for life cycle assessment and sustainability evaluation of industrial products and processes. Although these extensions recognize the importance of capital and labor inputs and environmental impact, most of them ignore the crucial role that ecosystems play in sustaining all industrial activity. Decisions based on approaches that take nature for granted continue to cause significant deterioration in the ability of ecosystems to provide goods and services that are essential for every human activity. Accounting for nature's contribution is also important for determining the impact and sustainablility of industrial activity. In contrast, emergy analysis, a thermodynamic method from systems ecology, does account for ecosystems, but has encountered a lot of resistance and criticism, particularly from economists, physicists, and engineers. This paper expands the engineering concept of Cumulative Exergy Consumption (CEC) analysis to include the contribution of ecosystems, which leads to the concept of Ecological Cumulative Exergy Consumption (ECEC). Practical challenges in computing ECEC for industrial processes are identified and a formal algorithm based on network algebra is proposed. ECEC is shown to be closely related to emergy, and both concepts become equivalent if the analysis boundary, allocation method, and approach for combining global energy inputs are identical. This insight permits combination of the best features of emergy and exergy analysis, and shows that most of the controversial aspects of emergy analysis need not hinder its use for including the exergetic contribution of ecosystems. Examples illustrate the approach and highlight the potential benefits of accounting for nature's contribution to industrial activity.

  4. 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.

  5. On-Board Hydrogen Gas Production System For Stirling Engines

    Science.gov (United States)

    Johansson, Lennart N.

    2004-06-29

    A hydrogen production system for use in connection with Stirling engines. The production system generates hydrogen working gas and periodically supplies it to the Stirling engine as its working fluid in instances where loss of such working fluid occurs through usage through operation of the associated Stirling engine. The hydrogen gas may be generated by various techniques including electrolysis and stored by various means including the use of a metal hydride absorbing material. By controlling the temperature of the absorbing material, the stored hydrogen gas may be provided to the Stirling engine as needed. A hydrogen production system for use in connection with Stirling engines. The production system generates hydrogen working gas and periodically supplies it to the Stirling engine as its working fluid in instances where loss of such working fluid occurs through usage through operation of the associated Stirling engine. The hydrogen gas may be generated by various techniques including electrolysis and stored by various means including the use of a metal hydride absorbing material. By controlling the temperature of the absorbing material, the stored hydrogen gas may be provided to the Stirling engine as needed.

  6. 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.

  7. 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.

  8. Accounting for the water impacts of ethanol production

    Energy Technology Data Exchange (ETDEWEB)

    Fingerman, Kevin R; Torn, Margaret S; Kammen, Daniel M [Energy and Resources Group, University of California, Berkeley, 310 Barrows Hall, Berkeley, CA 94720-3050 (United States); O' Hare, Michael H, E-mail: kfingerman@berkeley.ed [Goldman School of Public Policy, University of California, Berkeley, 2607 Hearst Avenue, Berkeley, CA 94720-7320 (United States)

    2010-01-15

    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.

  9. Educational Development and Production of Accountants in Nigeria ...

    African Journals Online (AJOL)

    Toshiba

    (FRCN) Act No.6 of 2011, professional Accountants and Auditors were persons ... countries like UK,1:477; Australia 1:181; 1:477; and Canada1:911 as shown in .... Accountants in England & Wales from 1965 until 1978, (World Bank,. 2004).

  10. ACCOUNTING OF DEFERRED TAXES OF TRANSACTIONS WITH PRODUCTION INVENTORIES

    Directory of Open Access Journals (Sweden)

    Krugljak Z. I.

    2014-09-01

    Full Text Available On the example of milk-processing organizations the causes of differences in the amount of income and expenses in the accounting of inventories are found out and presented. Implementation of the proposed recommendations will help effectively to design the connection between the systems of bookkeeping and tax accounting depending on the motivation of economic entities

  11. 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.

  12. Converting non-metallic printed circuit boards waste into a value added product

    OpenAIRE

    Shantha Kumari Muniyandi; Johan Sohaili; Azman Hassan; Siti Suhaila Mohamad

    2013-01-01

    The aim of this study was to investigate the feasibility of using nonmetallic printed circuit board (PCB) waste as filler in recycled HDPE (rHDPE) in production of rHDPE/PCB composites. Maleic anhydride modified linear low-density polyethylene (MAPE) was used as compatibilizer. In particular, the effects of nonmetallic PCB and MAPE on mechanical properties of the composites were assessed through tensile, flexural and impact testing. Scanning electron microscope (SEM) was used to study the dis...

  13. 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 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....

  14. Recycling of paper and board products heretofore considered 'impossible'

    Energy Technology Data Exchange (ETDEWEB)

    Danforth, D.W. [Bolton-Emerson Americas Inc., Lawrence, MA (United States)

    2000-07-01

    An efficient and cost effective way to recycle paper and board products was presented. The Tornado and Claflin are two unique machines developed by Bolton-Emerson Americans which together defibre shoeboards, gaskets, flooring bases, and high wet strength boards to convert them into new products. Tornado is a pulper mounted on the side of a cylindrical tank and Claflin is a specialized refiner located immediately downstream. This technology presents a solution to the challenge facing the papermaking and allied industries to reduce waste resource consumption. The recycling effort will produce less scrap, use fewer trees, increase reclamation, minimize water and air pollution, and conserve energy. If done correctly it can reduce operating costs and can prove to be profitable as recycled fibre in lieu of virgin fiber can generate annual savings of millions of dollars for many papermaking systems. The process to recover paper and board requires a pulper to make a slurry before being completely defibred. The Tornado and Claflin are unique because they can also efficiently process non-wood materials such as cotton, hemp, flax, denim and other textile waste, synthetics, and leathers. Tornado and Claflin have been used to recovery polypropylene fibres from carpets, make liquid fertilizer from waste fish, and recovery pure protein from leather. The process has also been used to produce oil from municipal solid waste. In addition, slaughterhouse waste has been transformed to gasoline through molecular transformation with no toxic by-products.

  15. 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.

  16. Scheduling Production Orders, Taking into Account Delays and Waste

    Directory of Open Access Journals (Sweden)

    Dylewski Robert

    2014-09-01

    Full Text Available The article addresses the problem of determining the sequence of entering orders for production in a flexible manufacturing system implementing technological operations of cutting sheet metal. Adopting a specific ranking of production orders gives rise to the vector of delays and waste in the form of incompletely used sheets. A new method was postulated for determining the optimal sequence of orders in terms of two criteria: the total cost of delays and the amount of production waste. The examples illustrate the advantages of the proposed method compared with the popular heuristic principles.

  17. Recycling of wood for particle board production: accounting of greenhouse gases and global warming contributions

    DEFF Research Database (Denmark)

    Merrild, Hanna Kristina; Christensen, Thomas Højlund

    2009-01-01

    of virgin wood does not change the results radically (—665 to —125 kg CO2-equivalents tonne— 1 wood waste). However, if in addition it is assumed that the GHG emissions from combustion of wood has no global warming potential (GWP) and that the energy produced from excess wood due to recycling substitutes...

  18. 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.

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

    Science.gov (United States)

    Musico, P.

    2016-07-01

    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.

  20. 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.

  1. 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 account

  2. 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......, 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...... 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....

  3. 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......, 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...... 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....

  4. An efficient on-board metal-free nanocatalyst for controlled room temperature hydrogen production.

    Science.gov (United States)

    Santra, Saswati; Das, Debanjan; Das, Nirmalya Sankar; Nanda, Karuna Kar

    2017-04-01

    Positively charged functionalized carbon nanodots (CNDs) with a variety of different effective surface areas (ESAs) are synthesized via a cheap and time effective microwave method and applied for the generation of hydrogen via hydrolysis of sodium borohydride. To the best of our knowledge, this is the first report of metal-free controlled hydrogen generation. Our observation is that a positively charged functional group is essential for the hydrolysis for hydrogen production, but the overall activity is found to be enhanced with the ESA. A maximum value of 1066 ml g(-1) min(-1) as the turnover frequency is obtained which is moderate in comparison to other catalysts. However, the optimum activation energy is found to be 22.01 kJ mol(-1) which is comparable to well-known high cost materials like Pt and Ru. All of the samples showed good reusability and 100% conversion even after the 10th cycle. The effect of H(+) and OH(-) is also studied to control the on-board and on-demand hydrogen production ("on-off switching"). It is observed that H2 production decreases inversely with NaOH concentration and ceases completely when 10(-1) M NaOH is added. With the addition of HCl, H2 production can be initiated again, which confirms the on/off control over production.

  5. 与国际持续趋同:国际板选择会计准则的基础%Gradual Harmonization with International Accounting Standards: The Foundation of International Board Choosing Accounting Standards

    Institute of Scientific and Technical Information of China (English)

    景怡然

    2011-01-01

    This paper analyzes that the gradual harmonization between Chinese accounting standards (CAS) and international accounting standards (IAS) will reduce the difficulty that the international board chooses accounting standards, and concludes that quickening the gradual harmonization between CAS and IAS is one condition that the international beard chooses CAS, and is an important measure to protect the interests of stakeholders. It can provide evidence for Chinese investors to evaluate investment objects and make decision conveniently.%通过对我国会计准则与国际财务报告持续趋同会降低国际板会计准则选择难度问题分析,发现加快实现我国会计准则与国际持续趋同,是促使国际板选择我国会计准则的条件,是有利于保护国际板各方利益相关者利益的重要举措,也可为中国的投资者便捷地评判投资对象与作出决策提供依据。

  6. 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...

  7. How to manage inputs from joint 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...... 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...... 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...

  8. Tetrabromobisphenol A contamination and emission in printed circuit board production and implications for human exposure.

    Science.gov (United States)

    Zhou, Xiaoyu; Guo, Jie; Zhang, Wei; Zhou, Peng; Deng, Jingjing; Lin, Kuangfei

    2014-05-30

    The emission of and exposure to tetrabromobisphenol A (TBBPA) during the production of printed circuit boards (PCBs) were evaluated in this study. TBBPA was determined in production wastes (fine solid waste, rinsing water, effluent and sludge) and environmental samples (dust and PM10) from a typical PCB plant. The TBBPA concentrations of the solid and liquid wastes were on the order of 10(2)-10(4)ng/g and 10(1)-10(2)ng/L, respectively. The highest emission to the environment was exhibited by the fine solid waste (187-1220μg/kg-PCB), suggesting the need for strict control of its production and disposal. Regarding the environmental samples, the TBBPA contents of dust (125-9090ng/g) and PM10 (12.3-1640pg/m(3)) were higher than other values reported worldwide, indicating that PCB production was a non-negligible source of TBBPA for the occupational environment. TBBPA contamination mainly occurred in the form of sedimentary dust rather than suspended particulate matter. According to our estimation, worker exposures to TBBPA via dust ingestion, dust dermal absorption and PM10 inhalation varied widely by process, with the greatest exposures being 1930, 431 and 96.5pg/kg-bw/day, respectively. The exposure via dust represented most of the overall exposure via the above three pathways in PCB workshops. Copyright © 2014 Elsevier B.V. All rights reserved.

  9. Solar photo-Fenton treatment of chip board production waste water

    Energy Technology Data Exchange (ETDEWEB)

    Machado, A.E. da H.; Xavier, T.P.; Souza, D.R. de; Miranda, J.A. de; Duarte, E.T.F.M.; Ruggiero, R. [Universidade Federal de Uberlandia, Minas Gerais (Brazil). Lab. de Fotoquimica; Oliveira, L. de; Sattler, C. [Deutsches Zentrum fuer Luft- und Raumfahrt e.V., Koeln Porz (Germany)

    2004-11-01

    In a joint project the Universidade Federal de Uberlandia and the German Aerospace Center are developing solar water treatment technologies for industrial applications. Wastewater from chip-board production is difficult to detoxify by standard processes. Different advanced oxidation processes using solar light were tested on this effluent. In opposition to TiO{sub 2} treatment, the application of the photo-Fenton process using a compound parabolic collector (CPC) type solar reactor shows excellent results, with a reduction in the COD higher than 70% with the application of about 800 kJ m{sup -2} of UVA radiation. HPLC analysis shows an efficient degradation of the organic matter present in the effluent (formaldehyde, melamine, urea, wood extractives, lignin and urea/formaldehyde and melamine/formaldehyde resins fragments) prior to their complete disappearance. (Author)

  10. 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.

  11. A generalized maximum entropy stochastic frontier measuring productivity accounting for spatial dependency

    NARCIS (Netherlands)

    Tonini, A.; Pede, V.

    2011-01-01

    In this paper, a stochastic frontier model accounting for spatial dependency is developed using generalized maximum entropy estimation. An application is made for measuring total factor productivity in European agriculture. The empirical results show that agricultural productivity growth in Europe i

  12. 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

  13. 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.

  14. 24 CFR 200.947 - Building product standards and certification program for polystyrene foam insulation board.

    Science.gov (United States)

    2010-04-01

    ... certification program for polystyrene foam insulation board. 200.947 Section 200.947 Housing and Urban... program for polystyrene foam insulation board. (a) Applicable standards. (1) All polystyrene foam... Testing and Materials (ASTM) standard C-578-92, Standard Specification for Rigid, Cellular...

  15. Initial experience with a first-to-market member accountability-based insurance product.

    Science.gov (United States)

    Woll, Douglas R; Nelson, David R

    2010-10-01

    We describe the initial experience with a first-to-market health insurance product design based on principles of both member and purchaser accountability. Two benefit levels were offered, enhanced and standard. Qualification for the enhanced benefit level was obtained through members' commitment to follow their physicians' recommended treatment plan. Employers were offered a discount of 10% in exchange for offering this new product and promoting a healthy work environment. Membership in the product grew beyond expectations, and several health improvements were noted.

  16. Space flight printed wiring board measling investigation

    Science.gov (United States)

    Thomas, Walter B., III

    1994-05-01

    A flight printed wiring board (PWB) for a satellite project was observed to have a high incidence of measling. Other PWB's produced for the program by the same manufacturer did not exhibit the degree of measling as did the 'measle-prone' board. Measling susceptibility during hand soldering and measling effects on PWB insulation resistance were investigated for three production PWB's. Measling resistance was significantly different between the three boards: the 'worst' exhibited five times the number of measles as the 'best' board. 'Severe' measling (that which is likely to affect board reliability) did not exist on the 'best' board, even under extreme soldering conditions (399 degrees C for 12-15 sec.), whereas the 'worst' board showed an average of one 'severe' measle for every two pads under more normal soldering conditions (288-343 degrees C for 2-5 sec.). Both soldering time and temperature affected measling, with time having a slightly greater influence (2 percent versus 12 percent). Measling effects on PWB insulation resistance were inconclusive. These were evaluated by in situ resistance measurements on the same three boards at elevated temperature and humidity. The measured resistance for all three boards decreased for exposures greater than 50 degrees C and 50 percent relative humidity. The 'measle-prone' board showed a resistance decrease at only 25 degrees C and 50 percent relative humidity. However, no definitive difference was detected between measled and not-measled (control) samples. The boards evaluated were production boards, so the effect of interlayer traces connecting the plated-through holes was not controlled. It is likely the resistance measurements were over different volumes of PWB laminate, which would account for the widely varying resistances measured. Thermomechanical measurements on board laminate materials did not reveal any differences attributed to measling. Differences in glass transition temperature were significantly different

  17. 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…

  18. he 300,000 t/a Coated White Board Project of uaqiao Fenghuang Group Put into Production

    Institute of Scientific and Technical Information of China (English)

    2012-01-01

    On March 21, Huaqiao Fenghuang Group held a ceremony to celebrate the production start-up of its 300,000 t/a coated white board project. The main equipment of the production line is all provided by top suppliers of the world such as KBC, Rockwell, Andritz, Siemens, Nasim, and Honeywell. At the same time, in order to meet the policy requirements for the paper industry, a 15MW supporting generator of CHP was also constructed.

  19. 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

  20. FORMATION OF EXPENSES AND CALCULATION OF COST PRICE LIVESTOCK PRODUCTS IN MANAGEMENT ACCOUNTING SYSTEM

    Directory of Open Access Journals (Sweden)

    Azieva Z. I.

    2016-09-01

    Full Text Available In order to effectively manage the organization senior managers need information on the performance of the centers of responsibility and profitability of major products. Therefore, the leadership task is to select a cost accounting system, which would provide the information needed to assess economic performance and management of the various departments. In the article, we consider the concept of methods of calculation of the cost price of livestock products by a direct-costing system, its feature, rationality and also shortcomings and dignity in current economic conditions. Based on the theoretical literature of national scientists on the overhead allocation methods, the authors developed the stages of distribution of indirect expenses between the objects of calculation. Based on the data of "Nezamaevskoe" we specify the composition and structure of costs in dairy farming that improve analytic accounting, and on this basis the validity of management decisions; a classification of costs underlying the modeling of accounting management. The authors proposed a method of accounting of variable and fixed costs in accounting and reflected in the accounting system of marginal income, as well as recommendations to improve the organization of management accounting costs

  1. Converting non-metallic printed circuit boards waste into a value added product.

    Science.gov (United States)

    Muniyandi, Shantha Kumari; Sohaili, Johan; Hassan, Azman; Mohamad, Siti Suhaila

    2013-01-01

    The aim of this study was to investigate the feasibility of using nonmetallic printed circuit board (PCB) waste as filler in recycled HDPE (rHDPE) in production of rHDPE/PCB composites. Maleic anhydride modified linear low-density polyethylene (MAPE) was used as compatibilizer. In particular, the effects of nonmetallic PCB and MAPE on mechanical properties of the composites were assessed through tensile, flexural and impact testing. Scanning electron microscope (SEM) was used to study the dispersion of nonmetallic PCB and MAPE in the matrix. Nonmetallic PCB was blended with rHDPE from 0-30 wt% and prepared by counter-rotating twin screw extruder followed by molding into test samples via hot press for analysis. A good balance between stiffness, strength and toughness was achieved for the system containing 30 wt% PCB. Thus, this system was chosen in order to investigate the effect of the compatibilizer on the mechanical properties of the composites. The results indicate that MAPE as a compatiblizer can effectively promote the interfacial adhesion between nonmetallic PCB and rHDPE. The addition of 6 phr MAPE increased the flexural strength, tensile strength and impact strength by 71%, 98% and 44% respectively compared to the uncompatibilized composites.

  2. 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.

  3. Converting Non-Metallic Printed Circuit Boards Waste Into A Value Added Product

    Directory of Open Access Journals (Sweden)

    Shantha Kumari Muniyandi

    2013-05-01

    Full Text Available The aim of this study was to investigate the feasibility of using nonmetallic printed circuit board (PCB waste as filler in recycled HDPE (rHDPE in production of rHDPE/PCB composites. Maleic anhydride modified linear low-density polyethylene (MAPE was used as compatibilizer. In particular, the effects of nonmetallic PCB and MAPE on mechanical properties of the composites were assessed through tensile, flexural and impact testing. Scanning electron microscope (SEM was used to study the dispersion of nonmetallic PCB and MAPE in the matrix. Nonmetallic PCB was blended with rHDPE from 0--30 wt% and prepared by counter-rotating twin screw extruder followed by molding into test samples via hot press for analysis. A good balance between stiffness, strength and toughness was achieved for the system containing 30 wt% PCB. Thus, this system was chosen in order to investigate the effect of the compatibilizer on the mechanical properties of the composites. The results indicate that MAPE as a compatiblizer can effectively promote the interfacial adhesion between nonmetallic PCB and rHDPE. The addition of 6 phr MAPE increased the flexural strength, tensile strength and impact strength by 71%, 98% and 44% respectively compared to the uncompatibilized composites.

  4. 76 FR 53378 - Cost Accounting Standards: Accounting for Insurance Costs

    Science.gov (United States)

    2011-08-26

    ... BUDGET Office of Federal Procurement Policy 48 CFR Part 9904 Cost Accounting Standards: Accounting for Insurance Costs AGENCY: Cost Accounting Standards Board (Board), Office of Federal Procurement Policy (OFPP... Office of Federal Procurement Policy (OFPP), Cost Accounting Standards (CAS) Board, is providing...

  5. 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

    algebra rules, we describe approaches to calculate solar transformities when co-production is involved and give guidelines on how to compare products and systems. The approaches are exemplified in a comparison between willow biomass, fertilised with manure, and natural gas used as feedstock for combined...... heat and power (CHP) production. A Danish willow-based CHP model system was assessed whereas data for the fossil-based system was from literature. When compared on a product-to-product basis using the reference approach, bio-based CHP production is inferior to fossil-based CHP with respect to resource...

  6. Small Cell Layouts Based on Accounting Product Demand and Operating Sequences

    Institute of Scientific and Technical Information of China (English)

    常剑峰; 钟约先; 韩赞东

    2004-01-01

    Most current cell layout methods do not take into account the product demand and operating sequences, and may be too sophisticated for facilities with a relatively small number of products. A specific method for designing small manufacturing cells was developed especially for the press production lines, which is computationally simple, and yet considers product demand and the operating sequences. A simulated application illustrates the robustness of the layouts to demand changes. The method uses simple rules and database tools, so it is accessible to a wide range of facilities.

  7. Design and realization of a high productivity cluster-based network application reconfigurable accelerator board

    Institute of Scientific and Technical Information of China (English)

    Zeng Yu; Li Jun; Sun Ninghui; Wang Jie; Liu Zhaohui

    2008-01-01

    Improving processor frequency to strengthen massive data processing capability will lead to incremental server marginal costs and bring about a series of problems such as power consumption, management complexity, etc. Based on the field programmable gate array (FPGA), TCP offload engine (TOE), zero-copy and other key technologies, this paper describes the design and realization of a reconfigurable accelerator board. In this board, TCP/IP protocol will be moved to high-speed reconfigurable accelerator board. The packets will be labeled according to the protocol and submitted to the upper data processing software after IP-quintuple filtering in hardware. Reconfigurable accelerator board obtains higher performance speed-up compared with ordinary NIC card.

  8. Environmental Management Accounting for Cleaner Production: Systematization of Material Flow Cost Accounting (MCFA) into Corporate Management System

    OpenAIRE

    NAKAJIMA, Michiyasu

    2011-01-01

    The purpose of this research is to consider the structure of a management system which supports countermeasures for the environment in the manufacturing process by Environmental Management Accounting and particularly by Material Flow Cost Accounting (MFCA) and the features of its management system.

  9. 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 differ

  10. Catalytic on-board hydrogen production from methanol and ammonia for mobile application

    Energy Technology Data Exchange (ETDEWEB)

    Soerijanto, H.

    2008-08-15

    This PhD thesis deals with the catalytic hydrogen production for mobile application, for example for the use in fuel cells for electric cars. Electric powered buses with fuel cells as driving system are well known, but the secure hydrogen storage in adequate amounts for long distance drive is still a topic of discussion. Methanol is an excellent hydrogen carrier. First of all it has a high H:C ratio and therefore a high energy density. Secondly the operating temperature of steam reforming of methanol is comparatively low (250 C) and there is no risk of coking since methanol has no C-C bond. Thirdly methanol is a liquid, which means that the present gasoline infrastructure can be used. For the further development of catalysts and for the construction of a reformer it is very important to characterize the catalysts very well. For the dimensioning and the control of an on-board production of hydrogen it is essential to draw accurately on the thermodynamic, chemical and kinetic data of the reaction. At the first part of this work the mesoporous Cu/ZrO{sub 2}/CeO{sub 2}-catalysts with various copper contents were characterized and their long-term stability and selectivity were investigated, and the kinetic data were determined. Carbon monoxide is generated by reforming of carbon containing material. This process is undesired since CO poisons the Pt electrode of the fuel cell. The separation of hydrogen by metal membranes is technically feasible and a high purity of hydrogen can be obtained. However, due to their high density this procedure is not favourable because of its energy loss. In this study a concept is presented, which enables an autothermal mode by application of ceramic membrane and simultaneously could help to deal with the CO problem. The search for an absolutely selective catalyst is uncertain. The production of CO can be neither chemically nor thermodynamically excluded, if carbon is present in the hydrogen carrier. Since enrichment or separation are

  11. 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.

  12. How to manage inputs from joint production processes in emergy accounting

    DEFF Research Database (Denmark)

    Kamp, Andreas; Østergård, Hanne

    of integrated production systems. Inspired by the ISO 14040 standard for LCA, this paper investigates two approaches to making systems comparable: system expansion and allocation. The methods are exemplified by comparing willow production for combined heat and power (CHP), where pig manure is used for nutrient......, the bioenergy system is reduced by allocating the emergy flows of pig production between pigs and manure. Since the allocation basis often significantly influences the outcome of an analysis, allocations based on energy content, weight, nutrient content, and market value, respectively, are compared to gain......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...

  13. 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 conten

  14. The Optimal Sequence of Production Orders, Taking into Account the Cost of Delays

    Directory of Open Access Journals (Sweden)

    Dylewski Robert

    2016-06-01

    Full Text Available In flexible manufacturing systems the most important element in determining the proper course of technological processes, transport and storage is the control and planning subsystem. The key planning task is to determine the optimal sequence of production orders. This paper proposes a new method of determining the optimal sequence of production orders in view of the sum of the costs related to the delayed execution of orders. It takes into account the different unit costs of delays of individual orders and the amount of allowable delays of orders involving no delay costs. The optimum sequence of orders, in the single-machine problem, in view of the sum of the costs of delays may be significantly different from the optimal order, taking into account the sum of delay times.

  15. 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.

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

    DEFF Research Database (Denmark)

    Kamp, Andreas; Østergård, Hanne

    2012-01-01

    of integrated production systems. Inspired by the ISO 14044 standard for LCA, this paper investigates two approaches to making systems comparable: system expansion and allocation. The methods are exemplified by comparing willow production for combined heat and power (CHP), where pig manure is used for nutrient......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...... application, with CHP based on fossil fuel. Implications of applying the different approaches to making the systems compa rable are discussed. Using the first approach, the systems are expanded to generate the same services namely electricity, heat, meat, and nutrients. Applying the second approach...

  17. 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 Transportation Other Regulations Relating to Transportation (Continued) SURFACE TRANSPORTATION BOARD, DEPARTMENT... Employee boards. This section covers matters assigned to the Accounting Board, a board of employees of...

  18. STUDY REGARDING THE ALLOCATION OF PRODUCTION OVERHEADS PROCEDURE: CONVENTIONALITY, SUBJECTIVITY AND INFORMATION DISTORTION IN MANAGERIAL ACCOUNTING

    Directory of Open Access Journals (Sweden)

    GUINEA FLAVIUS-ANDREI

    2017-02-01

    Full Text Available Traditional methods of cost calculating have become obsolete. The loss of relevance of traditional cost calculating systems is mainly due to the existence of a gap between the current model of enterprise control and the model of analysis centres, as well as the difference between the way of composing the actual cost and its image reflected by managerial accounting. The vision of the company on which the method of analysis centres was based no longer corresponds to the present reality. The approach of this study captures the complex and delicate subject of the allocation of production overheads procedure. Through the field research undertaken, it was aimed to identify and possibly solve the problems related to the rational allocation of these expenditures. The own contributions of the study are highlighted in particular at practical level, as an obvious result of the types of research undertaken. One of the fundamental objectives of the present study is to enhance the interest regarding the practical possibilities of protecting against the dangers of a creative managerial accounting system. A managerial accounting system, once implemented, will also attract the manifestation of creative accounting phenomena, especially in times of crisis. Having at their disposal the most relevant set of information, managers are tempted to resort to more or less ingenious techniques that are more or less questionable and more or less legal, in order to improve the financial statement presentation.

  19. Use of Remote Sensing Products in a Terrestrial Ecosystems Verified Full Carbon Account: Experiences from Russia

    Science.gov (United States)

    Shvidenko, Anatoly; Schepaschenko, Dmitry; McCallum, Ian; Santoro, Maurizio; Schmullius, Christine

    2011-01-01

    The paper considers the specifics, strengths and weaknesses of available remote sensing products within major steps and modules of a verified terrestrial ecosystems full carbon account (FCA) of Russia’s land. The methodology used is based on system integration of all available information sources and major methods of carbon accounting using IIASA’s landscape-ecosystem approach for overall designing of the account. A multi-sensor remote sensing concept is a corner stone of the methodology being substantially used for (1) georeferencing and parametrization of land cover and its change, (2) assessment of important biophysical and ecological parameters of ecosystems and landscapes, and (3) assessment of the impacts of environmental conditions on ecosystem productivity and disturbance regimes. System integration and mutual constraints of remote sensing and ground information allow for substantially decreasing uncertainty of the FCA. In the Russian case-study, the net ecosystem carbon balance of Russia for an individual year (2009) is estimated with uncertainty at 25-30% (CI 0.9), that presumably should satisfy current requirements to the FCA at the national (continental) scale.

  20. 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.

  1. 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.

  2. 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.

  3. 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.

  4. Continuity And Inclusion Of Actors In Scientific Production In Accounting Between 1994 And 2009

    Directory of Open Access Journals (Sweden)

    Silvana Anita Walter

    2013-06-01

    Full Text Available This research was aimed at verifying, within a longitudinal perspective (1994-2009, the role of authors in the development of Brazilian scientific production in accounting. A bibliometric and sociometric research was undertaken, in which 4,052 papers were consulted. Production and continuity categories were analyzed, classifying the authors as continuant, transient, entrant, one-timer and withdrawing. The results demonstrated the importance of continuant authors for the development, consolidation and maturing of accounting research. That is so because these authors displayed the greatest productivity in quantitative terms; intermediate the relationship with other categories, that is, they serve as agents for information from different researchers; the eight continuant authors with the highest number of publications play a central role in their networks, articulating research by different researchers; and are the main responsible for international partnerships. Despite the importance of continuants, they represent the lowest percentage among the categories. On the opposite, most of the authors identified were classified as one-timers, that is, they published a single study across the study period. This last category, in combination with entrant authors, indicate the attractiveness of the knowledge area for researchers, and can serve as the main sources of innovations and novel approaches. As regards the withdrawing authors, some degree of rotation was observed, which is natural in all research areas.

  5. Examining air pollution in China using production- and consumption-based emissions accounting approaches.

    Science.gov (United States)

    Huo, Hong; Zhang, Qiang; Guan, Dabo; Su, Xin; Zhao, Hongyan; He, Kebin

    2014-12-16

    Two important reasons for China's air pollution are the high emission factors (emission per unit of product) of pollution sources and the high emission intensity (emissions per unit of GDP) of the industrial structure. Therefore, a wide variety of policy measures, including both emission abatement technologies and economic adjustment, must be implemented. To support such measures, this study used the production- and consumption-based emissions accounting approaches to simulate the SO2, NOx, PM2.5, and VOC emissions flows among producers and consumers. This study analyzed the emissions and GDP performance of 36 production sectors. The results showed that the equipment, machinery, and devices manufacturing and construction sectors contributed more than 50% of air pollutant emissions, and most of their products were used for capital formation and export. The service sector had the lowest emission intensities, and its output was mainly consumed by households and the government. In China, the emission intensities of production activities triggered by capital formation and export were approximately twice that of the service sector triggered by final consumption expenditure. This study suggests that China should control air pollution using the following strategies: applying end-of-pipe abatement technologies and using cleaner fuels to further decrease the emission factors associated with rural cooking, electricity generation, and the transportation sector; continuing to limit highly emission-intensive but low value-added exports; developing a plan to reduce construction activities; and increasing the proportion of service GDP in the national economy.

  6. 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...

  7. MicroCameras and Photometers (MCP) instrument on board TARANIS satellite: scientific objectives, design, characterization results and products

    Science.gov (United States)

    Farges, T.; Hébert, P.; Le Mer-Dachard, F.; Cansot, E.; Offroy, M.; Ravel, K.; Gaillac, S.; Sato, M.; Blanc, E.

    2015-12-01

    TARANIS (Tool for the Analysis of Radiations from lightNings and Sprites) is a CNES micro satellite. Its main objective is to study impulsive transfers of energy between the Earth atmosphere and the space environment. It will be sun-synchronous at an altitude of 700 km. It will be launched from late 2017 for at least 2 years. Its payload is composed of several electromagnetic instruments in different wavelengths (from gamma-rays to radio waves including optical). TARANIS instruments are currently in calibration and qualification phase. The purpose of this poster is to present the MicroCameras and Photometers (MCP) scientific objectives and the sensor design, to show the performances of this instrument using the recent characterization, and at last to promote its products. The MicroCameras, developed by Sodern, are dedicated to the spatial description of TLEs and their parent lightning. They are able to differentiate sprite and lightning thanks to two narrow bands ([757-767 nm] and [772-782 nm]) that provide simultaneous pairs of images of an Event. The calibration results will be detailed. Simulation results of the differentiation method will be shown. Photometers, developed by Bertin Technologies, will provide temporal measurements and spectral characteristics of TLEs and lightning. It is a key instrument because of its on-board detection of the TLEs which can trigger the whole payload. Photometers use four spectral bands in the [170-260 nm], [332-342 nm], [757-767 nm] and [600-900 nm] and have the same field of view as cameras. The calibration results will also be detailed. The on-board TLE detection algorithm remote-controlled parameters will be tuned before launch using the electronic board and simulated or real events waveforms. Automatic classification tools are now tested to produce for the Scientific Mission Center some lists of elves, sprites or lightning without TLE following the recent work of Offroy et al. [2015] using ISUAL spectrophotometer data.

  8. Animal Board Invited Review: Comparing conventional and organic livestock production systems on different aspects of sustainability

    NARCIS (Netherlands)

    Wagenberg, van C.P.A.; Haas, de Y.; Hogeveen, H.; Krimpen, van M.M.; Meuwissen, M.P.M.; Middelaar, van C.E.; Rodenburg, T.B.

    2017-01-01

    To sustainably contribute to food security of a growing and richer world population, livestock production systems are challenged to increase production levels while reducing environmental impact, being economically viable, and socially responsible. Knowledge about the sustainability performance

  9. 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.

  10. Printed circuit board industry.

    Science.gov (United States)

    LaDou, Joseph

    2006-05-01

    The printed circuit board is the platform upon which microelectronic components such as semiconductor chips and capacitors are mounted. It provides the electrical interconnections between components and is found in virtually all electronics products. Once considered low technology, the printed circuit board is evolving into a high-technology product. Printed circuit board manufacturing is highly complicated, requiring large equipment investments and over 50 process steps. Many of the high-speed, miniaturized printed circuit boards are now manufactured in cleanrooms with the same health and safety problems posed by other microelectronics manufacturing. Asia produces three-fourths of the world's printed circuit boards. In Asian countries, glycol ethers are the major solvents used in the printed circuit board industry. Large quantities of hazardous chemicals such as formaldehyde, dimethylformamide, and lead are used by the printed circuit board industry. For decades, chemically intensive and often sloppy manufacturing processes exposed tens of thousands of workers to a large number of chemicals that are now known to be reproductive toxicants and carcinogens. The printed circuit board industry has exposed workers to high doses of toxic metals, solvents, acids, and photolithographic chemicals. Only recently has there been any serious effort to diminish the quantity of lead distributed worldwide by the printed circuit board industry. Billions of electronics products have been discarded in every region of the world. This paper summarizes recent regulatory and enforcement efforts.

  11. 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...

  12. 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.

  13. Volatile organic compounds and metal leaching from composite products made from fiberglass-resin portion of printed circuit board waste.

    Science.gov (United States)

    Guo, Jie; Jiang, Ying; Hu, Xiaofang; Xu, Zhenming

    2012-01-17

    This study focused on the volatile organic compounds (VOCs) and metal leaching from three kinds of composite products made from fiberglass-resin portion (FRP) of crushed printed circuit board (PCB) waste, including phenolic molding compound (PMC), wood plastic composite (WPC), and nonmetallic plate (NMP). Released VOCs from the composite products were quantified by air sampling on adsorbent followed by thermal desorption and GC-MS analysis. The results showed that VOCs emitted from composite products originated from the added organic components during manufacturing process. Phenol in PMC panels came primarily from phenolic resin, and the airborne concentration of phenol emitted from PMC product was 59.4 ± 6.1 μg/m(3), which was lower than odor threshold of 100% response for phenol (180 μg/m(3)). VOCs from WPC product mainly originated from wood flour, e.g., benzaldehyde, octanal, and d-limonene were emitted in relatively low concentrations. For VOCs emitted from NMP product, the airborne concentration of styrene was the highest (633 ± 67 μg/m(3)). Leaching characteristics of metal ions from composite products were tested using acetic acid buffer solution and sulphuric acid and nitric acid solution. Then the metal concentrations in the leachates were tested by ICP-AES. The results showed that only the concentration of Cu (average = 893 mg/L; limit = 100 mg/L) in the leachate solution of the FRP using acetic acid buffer solution exceeded the standard limit. However, concentrations of other metal ions (Pb, Cd, Cr, Ba, and Ni) were within the standard limit. All the results indicated that the FRP in composite products was not a major concern in terms of environmental assessment based upon VOCs tests and leaching characteristics.

  14. Animal Board Invited Review: Comparing conventional and organic livestock production systems on different aspects of sustainability.

    Science.gov (United States)

    van Wagenberg, C P A; de Haas, Y; Hogeveen, H; van Krimpen, M M; Meuwissen, M P M; van Middelaar, C E; Rodenburg, T B

    2017-10-01

    To sustainably contribute to food security of a growing and richer world population, livestock production systems are challenged to increase production levels while reducing environmental impact, being economically viable, and socially responsible. Knowledge about the sustainability performance of current livestock production systems may help to formulate strategies for future systems. Our study provides a systematic overview of differences between conventional and organic livestock production systems on a broad range of sustainability aspects and animal species available in peer-reviewed literature. Systems were compared on economy, productivity, environmental impact, animal welfare and public health. The review was limited to dairy cattle, beef cattle, pigs, broilers and laying hens, and to Europe, North America and New Zealand. Results per indicators are presented as in the articles without performing additional calculations. Out of 4171 initial search hits, 179 articles were analysed. Studies varied widely in indicators, research design, sample size and location and context. Quite some studies used small samples. No study analysed all aspects of sustainability simultaneously. Conventional systems had lower labour requirements per unit product, lower income risk per animal, higher production per animal per time unit, higher reproduction numbers, lower feed conversion ratio, lower land use, generally lower acidification and eutrophication potential per unit product, equal or better udder health for cows and equal or lower microbiological contamination. Organic systems had higher income per animal or full time employee, lower impact on biodiversity, lower eutrophication and acidification potential per unit land, equal or lower likelihood of antibiotic resistance in bacteria and higher beneficial fatty acid levels in cow milk. For most sustainability aspects, sometimes conventional and sometimes organic systems performed better, except for productivity, which was

  15. Board news

    NARCIS (Netherlands)

    NN,

    1997-01-01

    Composition of the Board of the Foundation Flora Malesiana. — The Board met during the Flora of Thailand Symposium in Phuket. The members Dr. P. Baas and Dr. K. Iwatsuki, whose terms had expired, were happy to continue on the Board. Dr. S.H. Sohmer withdrew and Dr. A. Hay agreed to take the vacant

  16. Board news

    NARCIS (Netherlands)

    NN,

    1997-01-01

    Composition of the Board of the Foundation Flora Malesiana. — The Board met during the Flora of Thailand Symposium in Phuket. The members Dr. P. Baas and Dr. K. Iwatsuki, whose terms had expired, were happy to continue on the Board. Dr. S.H. Sohmer withdrew and Dr. A. Hay agreed to take the vacant c

  17. Production process for high density high performance binderless boards from whole coconut husk

    NARCIS (Netherlands)

    Dam, van J.E.G.; Oever, van den M.J.A.; Keijsers, E.R.P.

    2004-01-01

    Coconuts are typically growing in coastal areas of tropical countries. The husk is abundantly available as cheap residue from coconut production in many areas, which is known to yield the coarse coir fibre. In this project a simple and efficient technology has been developed to produce high strength

  18. Production process for high density high performance binderless boards from whole coconut husk

    NARCIS (Netherlands)

    Dam, van J.E.G.; Oever, van den M.J.A.; Keijsers, E.R.P.

    2004-01-01

    Coconuts are typically growing in coastal areas of tropical countries. The husk is abundantly available as cheap residue from coconut production in many areas, which is known to yield the coarse coir fibre. In this project a simple and efficient technology has been developed to produce high strength

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

    Directory of Open Access Journals (Sweden)

    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.

  20. Occurrences and inventories of heavy metals and brominated flame retardants in wastes from printed circuit board production.

    Science.gov (United States)

    Zhou, Xiaoyu; Guo, Jie; Zhang, Wei; Zhou, Peng; Deng, Jingjing; Lin, Kuangfei

    2014-09-01

    Pollutants including heavy metals and brominated flame retardant were detected in 10 types of production wastes from a typical printed circuit board manufacturing plant, and their inventories were estimated. Rinsing water from etching process had the highest concentrations of copper (665.51 mg/L), lead (1.02 mg/L), nickel (3.60 mg/L), chromium (0.97 mg/L), and tin (1.79 mg/L). Powdered solid waste (SW) from the cut lamination process contained the highest tetrabromobisphenol-A (TBBPA) levels (49.86 mg/kg). Polybrominated diphenyl ethers (PBDEs) were absent in this plant, in agreement with the international regulations of PBDE phase out. The pollutant inventories in the wastes exhibited in the order of copper > > zinc > tin ≈ nickel > lead > chromium > > TBBPA. The potential environmental impact of pollutants in SW during production and disposal were further investigated. A high partitioning of pollutant concentration between the total suspended particle and SW (-0.10 < log K TS < 2.12) was observed for most pollutants, indicating the emission pathway from SW to the airborne atmosphere in the workshop. Although SW met the toxicity characteristic leaching procedure, drilling powder with the smallest particle diameter still showed high leachabilities of lead and tin which may lead to a negative environmental impact during disposal.

  1. Plasma assisted fuel reforming for on-board hydrogen rich gas production

    OpenAIRE

    Darmon, Adeline; Rollier, Jean-Damien; Duval, Emmanuelle; Gonzalez-Aguilar, Jose; Metkemeijer, Rudolf; Fulcheri, Laurent

    2006-01-01

    Texte disponible en suivant le lien ci-dessous : http://www.cder.dz/A2H2/Medias/Download/Proc%20PDF/PARALLEL%20SESSIONS/%5BS06%5D%20Production%20-%20Hydrocarbons/14-06-06/162.pdf; International audience; Plasma assisted fuel reforming technology appears particularly attractive for automotive applications, especially regarding compactness, response time and absence of catalyst element. In 2003, Renault and CEP have initiated a research programme on this subject. A test bench allowing reformer ...

  2. Demographics and Scholarly Productivity of American Board of Anesthesiology Volunteers: Results of an Internet-Based Bibliometric Analysis.

    Science.gov (United States)

    Pagel, Paul S

    2016-10-01

    The American Board of Anesthesiology (ABA) has been responsible for certification of anesthesiologists since 1938. Selected ABA diplomates provide their expertise to write the ABA's written and oral examinations and to administer the oral examination required for primary certification. The demographics, administrative and educational duties, and scholarly productivity of ABA volunteers and their dependence on subspecialty certification, transesophageal echocardiography (TEE) credentials, and grant funding are unknown. Observational study. Internet analysis. ABA volunteers who participated in the 2015 primary certification examinations identified from the 2016 issue of ABA News. None. The 2016 issue of ABA News was downloaded from the public ABA website and was used to identify all volunteers who participated in any aspect of the 2015 primary certification process. Each individual's practice type, faculty rank if applicable, and affiliation were identified using Google with the keyword "anesthesiology." The practice location, time, and interval after original ABA certification; additional ABA subspecialty certification; the number of publications and citations; publication rate; citations per publication; and the H-, M-, and i-10 indices were obtained using the ABA and Scopus databases. Credentials in TEE were identified for each individual using the National Board of Echocardiography database. National Institutes of Health (NIH) and Foundation for Anesthesia Education and Research (FAER) funding for each volunteer was evaluated using NIH Research Portfolio Online Reporting Tools and the FAER alumni databases, respectively. Three hundred ninety-three ABA volunteers were identified and analyzed. Three hundred ten individuals currently hold academic appointments (83.5%), whereas 83 (16.5%) hold private practice or military positions. Sixty-seven volunteers have major administrative roles (eg, dean, chief executive officer, associate or assistant dean, chair, vice

  3. Board-invited review: Opportunities and challenges in using exogenous enzymes to improve ruminant production.

    Science.gov (United States)

    Meale, S J; Beauchemin, K A; Hristov, A N; Chaves, A V; McAllister, T A

    2014-02-01

    The ability of ruminants to convert plant biomass unsuitable for human consumption into meat and milk is of great societal and agricultural importance. However, the efficiency of this process is largely dependent on the digestibility of plant cell walls. Supplementing ruminant diets with exogenous enzymes has the potential to improve plant cell wall digestibility and thus the efficiency of feed utilization. Understanding the complexity of the rumen microbial ecosystem and the nature of its interactions with plant cell walls is the key to using exogenous enzymes to improve feed utilization in ruminants. The variability currently observed in production responses can be attributed to the array of enzyme formulations available, their variable activities, the level of supplementation, mode of delivery, and the diet to which they are applied as well as the productivity level of the host. Although progress on enzyme technologies for ruminants has been made, considerable research is still required if successful formulations are to be developed. Advances in DNA and RNA sequencing and bioinformatic analysis have provided novel insight into the structure and function of rumen microbial populations. Knowledge of the rumen microbial ecosystem and its associated carbohydrases could enhance the likelihood of achieving positive responses to enzyme supplementation. The ability to sequence microbial genomes represents a valuable source of information in terms of the physiology and function of both culturable and unculturable rumen microbial species. The advent of metagenomic, metatranscriptomic, and proteomic techniques will further enhance our understanding of the enzymatic machinery involved in cell wall degradation and provide a holistic view of the microbial community and the complexities of plant cell wall digestion. These technologies should provide new insight into the identification of exogenous enzymes that act synergistically with the rumen microbial populations that

  4. Analysis of 44 Cases before the Landlord and Tenant Board Involving Bed Bug Infestations in Ontario, Canada: Focus on Adjudicator Decisions Based on Entomological/Pest Management Evidence and Accountability under the Residential Tenancy Act and Other Applicable Legislation

    Science.gov (United States)

    Bryks, Sam

    2011-01-01

    The resurgence of bed bugs in major urban centres in North America has resulted in conflict between landlords and tenants. This is commonly focused on attribution of blame for source of infestation, on responsibility, on costs for preparation, treatment and losses, and for compensation as rent abatement and/or alternative temporary housing. In Ontario, Canada, these issues are often decided by adjudicators at the Landlord and Tenant Board hearing claims, counter-claims and defense by legal representation (lawyers and paralegals) as well as through mediation. Evidence in these hearings may include photographs, invoices for costs as well as testimony by tenants, landlords and “expert witnesses” who are most often pest control firms representing their landlord clients. A total of 44 Landlord and Tenant Board adjudicated cases available online were analyzed. The analysis included elements of the decisions such as adjudicator, claimant (landlord or tenant), basis of claim, review of evidence, amount of claim, amount awarded, and evaluation of the quality of the evidence. The results of the analysis of these findings are discussed. Recommendations for improvement of adjudicator decisions on the basis of knowledge of bed bug biology and Integrated Pest Management best practices are presented as well as the importance of education of tenants and landlords to a process of mutual trust, support and accountability. PMID:26467732

  5. Analysis of 44 Cases before the Landlord and Tenant Board Involving Bed Bug Infestations in Ontario, Canada: Focus on Adjudicator Decisions Based on Entomological/Pest Management Evidence and Accountability under the Residential Tenancy Act and Other Applicable Legislation.

    Science.gov (United States)

    Bryks, Sam

    2011-07-19

    The resurgence of bed bugs in major urban centres in North America has resulted in conflict between landlords and tenants. This is commonly focused on attribution of blame for source of infestation, on responsibility, on costs for preparation, treatment and losses, and for compensation as rent abatement and/or alternative temporary housing. In Ontario, Canada, these issues are often decided by adjudicators at the Landlord and Tenant Board hearing claims, counter-claims and defense by legal representation (lawyers and paralegals) as well as through mediation. Evidence in these hearings may include photographs, invoices for costs as well as testimony by tenants, landlords and "expert witnesses" who are most often pest control firms representing their landlord clients. A total of 44 Landlord and Tenant Board adjudicated cases available online were analyzed. The analysis included elements of the decisions such as adjudicator, claimant (landlord or tenant), basis of claim, review of evidence, amount of claim, amount awarded, and evaluation of the quality of the evidence. The results of the analysis of these findings are discussed. Recommendations for improvement of adjudicator decisions on the basis of knowledge of bed bug biology and Integrated Pest Management best practices are presented as well as the importance of education of tenants and landlords to a process of mutual trust, support and accountability.

  6. Copper sludge from printed circuit board production/recycling for ceramic materials: a quantitative analysis of copper transformation and immobilization.

    Science.gov (United States)

    Tang, Yuanyuan; Lee, Po-Heng; Shih, Kaimin

    2013-08-06

    The fast development of electronic industries and stringent requirement of recycling waste electronics have produced a large amount of metal-containing waste sludge. This study developed a waste-to-resource strategy to beneficially use such metal-containing sludge from the production and recycling processes of printed circuit board (PCBs). To observe the metal incorporation mechanisms and phase transformation processes, mixtures of copper industrial waste sludge and kaolinite-based materials (kaolinite and mullite) were fired between 650 and 1250 °C for 3 h. The different copper-hosting phases were identified by powder X-ray diffraction (XRD) in the sintered products, and CuAl2O4 was found to be the predominant hosting phase throughout the reactions, regardless of the strong reduction potential of copper expected at high temperatures. The experimental results indicated that CuAl2O4 was generated more easily and in larger quantities at low-temperature processing when using the kaolinite precursor. Maximum copper transformations reached 86% and 97% for kaolinite and mullite systems, respectively, when sintering at 1000 °C. To monitor the stabilization effect after thermal process, prolonged leaching tests were carried out using acetic acid with an initial pH value of 2.9 to leach the sintered products for 20 days. The results demonstrated the decrease of copper leachability with the formation of CuAl2O4, despite different sintering behavior in kaolinite and mullite systems. This study clearly indicates spinel formation as the most crucial metal stabilization mechanism when sintering copper sludge with aluminosilicate materials, and suggests a promising and reliable technique for reusing metal-containing sludge as ceramic materials.

  7. [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.

  8. Exploring the Effects of Social Exchange Relationships on the Scholarly Productivity of New Faculty Members in Accounting

    Science.gov (United States)

    Ugrin, Joseph C.; Odom, Marcus D.; Pearson, J. Michael; Bahmanziari, Tammy R.

    2012-01-01

    This paper explores how social relationships between new accounting faculty members and their former dissertation chairs can influence the publishing productivity of the new faculty members in their early academic careers. The focus on social relationships offers a unique approach to studying the effectiveness doctoral education. Our findings show…

  9. GASB's Basis of Accounting Project.

    Science.gov (United States)

    Kovlak, Daniel L.

    1986-01-01

    In July 1984, the Governmental Accounting Standards Board began its "Measurement Focus/Basis of Accounting" project, which addresses measurement issues and revenue and expenditure recognition problems involving governmental funds. This article explains the project's background, alternatives discussed by the board, and tentative conclusions and…

  10. Accounting utility for determining individual usage of production level software systems

    Science.gov (United States)

    Garber, S. C.

    1984-01-01

    An accounting package was developed which determines the computer resources utilized by a user during the execution of a particular program and updates a file containing accumulated resource totals. The accounting package is divided into two separate programs. The first program determines the total amount of computer resources utilized by a user during the execution of a particular program. The second program uses these totals to update a file containing accumulated totals of computer resources utilized by a user for a particular program. This package is useful to those persons who have several other users continually accessing and running programs from their accounts. The package provides the ability to determine which users are accessing and running specified programs along with their total level of usage.

  11. Three approaches to take the user perspective into account during new product design

    NARCIS (Netherlands)

    Pals, N.; Steen, M.G.D.; Langley, D.J.; Kort, J.

    2008-01-01

    This paper addresses three different approaches which can be employed to adequately answer different questions faced by product developers. These approaches differ in the ways users themselves are involved in developing the "real" user perspective. In participatory design, products and product conce

  12. Integration of energy, GHG and economic accounting to optimize biogas production based on co-digestion

    DEFF Research Database (Denmark)

    Fitamo, Temesgen; Boldrin, Alessio; Raj Baral, Khagendra

    Several countries have set a number of targets to boost energy production from renewable sources. Biogas production is expected to increase significantly over the next few decades and to play an important role in future energy systems. To achieve these ambitious targets, the biogas production has...

  13. Auditioning the distinctiveness account: Expanding the production effect to the auditory modality reveals the superiority of writing over vocalising.

    Science.gov (United States)

    Mama, Yaniv; Icht, Michal

    2016-01-01

    The production effect (PE) documents the advantage in memory performance for words that are read aloud during study, rather than words that are read silently. Until now, the PE was examined in the visual modality, as the participants read the study words. In the present study, we extended the PE phenomenon and used the auditory modality at study. This novel methodology provides a critical test of the distinctiveness account. Accordingly, the participants heard the study words and learned them by vocal production (saying aloud) or by writing, followed by a free recall test. The use of the auditory modality yielded a memory advantage for words that were written during study over words that were vocally produced. We explain this result in light of the encoding distinctiveness account, suggesting that the PE is determined by the number of different encoding processes involved in learning, emphasising the essential role of active production.

  14. Dynamic model of production enterprises based on accounting registers and its identification

    Science.gov (United States)

    Sirazetdinov, R. T.; Samodurov, A. V.; Yenikeev, I. A.; Markov, D. S.

    2016-06-01

    The report focuses on the mathematical modeling of economic entities based on accounting registers. Developed the dynamic model of financial and economic activity of the enterprise as a system of differential equations. Created algorithms for identification of parameters of the dynamic model. Constructed and identified the model of Russian machine-building enterprises.

  15. Use of statistical indicators of profit accounting for formation of a product portfolio

    Directory of Open Access Journals (Sweden)

    Nesterova L.G.

    2017-01-01

    Full Text Available Article is related to perfection of product portfolio policy of the enterprise by formation of a product portfolio by means of using of statistics methods and mathematical criteria of the games theory. Such approach allows to decide many tasks of marketing at the enterprise, including to use results of marketing researches and demand and profit forecasting. As a result of the offered system of calculations of statistical indicators it is possible to receive a matrix of predicted risks and market growth for a concrete product portfolio, and also to estimate potential and market prospects of concrete commodity groups. It will form an optimal product portfolio for the specific market conditions.

  16. Consumer Mental Accounts and Implications to Selling Base Products and Add-ons

    OpenAIRE

    Sanjiv Erat; Sreekumar R. Bhaskaran

    2012-01-01

    Firms in a variety of industries offer add-on products to consumers who have previously purchased a base product. We posit that consumers, in making their decisions as to whether to purchase add-ons that complement the base products, find a greater need for the value offered by the add-ons when the "unrecovered" value (i.e., price paid minus the benefits obtained so far) associated with the base products is higher. We conduct experiments that test the proposed hypothesis and examine the strat...

  17. 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.

  18. Accounting for product substitution in the analysis of food taxes targeting obesity.

    Science.gov (United States)

    Miao, Zhen; Beghin, John C; Jensen, Helen H

    2013-11-01

    We extend the existing literature on food taxes targeting obesity. We systematically incorporate the implicit substitution between added sugars and solid fats into a comprehensive food demand system and evaluate the effect of taxes on sugars and fats. The approach conditions how food and obesity taxes affect total calorie intake. The proposed methodology accounts for the ability of consumers to substitute leaner low-fat and low-sugar items for rich food items within the same food group. We calibrate this demand system approach using recent food intake data and existing estimates of price and income elasticities of demand. The demand system accounts for both the within-food group substitution and the substitution across these groups. Simulations of taxes on added sugars and solid fat show that the tax impact on consumption patterns is understated and the induced welfare loss is overstated when not allowing for the substitution possibilities within food groups. Copyright © 2012 John Wiley & Sons, Ltd.

  19. Accounting emergy flows to determine the best production model of a coffee plantation

    Energy Technology Data Exchange (ETDEWEB)

    Giannetti, B.F.; Ogura, Y.; Bonilla, S.H. [Universidade Paulista, Programa de Pos Graduacao em Engenharia de Producao, R. Dr. Bacelar, 1212 Sao Paulo SP (Brazil); Almeida, C.M.V.B., E-mail: cmvbag@terra.com.br [Universidade Paulista, Programa de Pos Graduacao em Engenharia de Producao, R. Dr. Bacelar, 1212 Sao Paulo SP (Brazil)

    2011-11-15

    Cerrado, a savannah region, is Brazil's second largest ecosystem after the Amazon rainforest and is also threatened with imminent destruction. In the present study emergy synthesis was applied to assess the environmental performance of a coffee farm located in Coromandel, Minas Gerais, in the Brazilian Cerrado. The effects of land use on sustainability were evaluated by comparing the emergy indices along ten years in order to assess the energy flows driving the production process, and to determine the best production model combining productivity and environmental performance. The emergy indices are presented as a function of the annual crop. Results show that Santo Inacio farm should produce approximately 20 bags of green coffee per hectare to accomplish its best performance regarding both the production efficiency and the environment. The evaluation of coffee trade complements those obtained by contrasting productivity and environmental performance, and despite of the market prices variation, the optimum interval for Santo Inacio's farm is between 10 and 25 coffee bags/ha. - Highlights: > Emergy synthesis is used to assess the environmental performance of a coffee farm in Brazil. > The effects of land use on sustainability were evaluated along ten years. > The energy flows driving the production process were assessed. > The best production model combining productivity and environmental performance was determined.

  20. Demand model for production of an enterprise taking into account factor of consumer expectations

    Directory of Open Access Journals (Sweden)

    L.V. Potrashkova

    2012-12-01

    Full Text Available This article presents a dynamic mathematical model of demand for innovative and uninnovative production of enterprises. The model allows to estimate future demand as a result of consumer expectations of production quality. Consumer expectations are considered as the resource component of enterprise marketing potential.

  1. Particularities of Profit and Loss Account Audit and the Production Process in Constructions

    Directory of Open Access Journals (Sweden)

    Marian Grigore

    2016-01-01

    The financial audit of the profit and loss account is subsequent and implies a scheduledverification after the end of the financial year and submission of yearly statements to financialadministration, as a confirmation that this activity was efficient, did not result in frauds. It thusfollows that there is a direct relationship between the initial control proposed at the beginning ofthe building project and the final verification materialised through the annual financial audit.

  2. Accounting for Product Substitution in the Analysis of Food Taxes Targeting Obesity

    OpenAIRE

    Zhen Miao; Beghin, John C.; Jensen, Helen H.

    2011-01-01

    We extend the existing literature on food taxes targeting obesity. We systematically incorporate the implicit substitution between added sugars and solid fats into a comprehensive food demand system and evaluate the effect of taxes on sugars and fats. The approach conditions how food and obesity taxes affect total calorie intake. The proposed methodology accounts for the ability of consumers to substitute leaner low-fat and low-sugar items for rich food items within the same food group. This ...

  3. Integration of energy, GHG and economic accounting to optimize biogas production based on co-digestion

    DEFF Research Database (Denmark)

    Fitamo, Temesgen; Boldrin, Alessio; Raj Baral, Khagendra

    Several countries have set a number of targets to boost energy production from renewable sources. Biogas production is expected to increase significantly over the next few decades and to play an important role in future energy systems. To achieve these ambitious targets, the biogas production has...... to be improved. The economic and environmental performances of the biogas chain must be optimised to ensure viable and sustainable solutions. Different types of feedstock materials will have to be considered, including agricultural residues, agro-industrial residues and, to some extent, dedicated energy crops...... of increased energy production. However, the profitability of biogas production is negatively affected when utilising SB, because of the increased costs involved in feedstock supply. The scale of the processing plant is neutral in terms of profitability when SB is added. The results indicate that medium...

  4. Integration of energy, GHG and economic accounting to optimize biogas production based on co-digestion

    DEFF Research Database (Denmark)

    Fitamo, Temesgen Mathewos; Boldrin, Alessio; Baral, Khagendra Raj

    2015-01-01

    Several countries have set a number of targets to boost energy production from renewable sources. Biogas production is expected to increase significantly over the next few decades and to play an important role in future energy systems. To achieve these ambitious targets, the biogas production has...... to be improved. The economic and environmental performances of the biogas chain must be optimised to ensure viable and sustainable solutions. Different types of feedstock materials will have to be considered, including Agricultural residues, agro-industrial residues and, to some extent, dedicated energy crops...... of increased energy production. However, the profitability of biogas production is negatively affected when utilising SB, because of the increased costs involved in feedstock supply. The scale of the processing plant is neutral in terms of profitability when SB is added. The results indicate that medium...

  5. Integration of energy, GHG and economic accounting to optimize biogas production based on co-digestion

    DEFF Research Database (Denmark)

    Fitamo, Temesgen Mathewos; Boldrin, Alessio; Baral, Khagendra Raj

    Several countries have set a number of targets to boost energy production from renewable sources. Biogas production is expected to increase significantly over the next few decades and to play an important role in future energy systems. To achieve these ambitious targets, the biogas production has...... to be improved. The economic and environmental performances of the biogas chain must be optimised to ensure viable and sustainable solutions. Different types of feedstock materials will have to be considered, including Agricultural residues, agro-industrial residues and, to some extent, dedicated energy crops...... of increased energy production. However, the profitability of biogas production is negatively affected when utilising SB, because of the increased costs involved in feedstock supply. The scale of the processing plant is neutral in terms of profitability when SB is added. The results indicate that medium...

  6. Editorial Board

    Institute of Scientific and Technical Information of China (English)

    2013-01-01

    <正>2011-2015 The World Journal of Diabetes Editorial Board now consists of 710 members,representing a team of worldwide experts in diabetes mellitus.They are from 56 countries,including Argentina(2),Australia(27),Austria(11),

  7. Editorial Board

    Institute of Scientific and Technical Information of China (English)

    2012-01-01

    2009-2013 The World Journal of Biological Chemistry Editorial Board consists of 529 members, representing a team of worldwide experts in biochemistry and molecular biology. They are from 40 countries, including Argentina (1), Australia (7),

  8. Editorial Board

    Institute of Scientific and Technical Information of China (English)

    2013-01-01

    2009-2013 The World Journal of Biological Chemistry Editorial Board consists of 529 members,representing a team of worldwide experts in biochemistry and molecular biology.They are from 40 countries,including Argentina(1),Australia(7),

  9. Editorial Board

    Institute of Scientific and Technical Information of China (English)

    2011-01-01

    2009-2013 The World Journal of Biological Chemistry Editorial Board consists of 523 members,representing a team of worldwide experts in biochemistry and molecular biology.They are from 40 countries,including Argentina(1),Australia(7),

  10. Editorial Board

    Institute of Scientific and Technical Information of China (English)

    2012-01-01

    2009-2013The World Journal of Biological Chemistry Editorial Board consists of 529 members, representing a team of worldwide experts in biochemistry and molecular biology. They are from 40 countries, including Argentina (1), Australia (7),

  11. Editorial Board

    Institute of Scientific and Technical Information of China (English)

    2013-01-01

    2011-2015 The World Journal of Gastrointestinal Pharmacology and Therapeutics Editorial Board consists of 411 members, representing a team of worldwide experts in surgery research. They are from 47 countries, including Argentina (3),

  12. Editorial Board

    Institute of Scientific and Technical Information of China (English)

    2013-01-01

    2011-2015 The World Journal of Gastrointestinal Pharmacology and Therapeutics Editorial Board consists of 411 members, representing a team of worldwide experts in surgery research.They are from 47 countries,including Argentina(3),

  13. Editorial Board

    Institute of Scientific and Technical Information of China (English)

    2012-01-01

    2009-2013 The World Journal of Biological Chemistry Editorial Board consists of 529 members,representing a team of worldwide experts in biochemistry and molecular biology.They are from 40 countries,including Argentina(1),Australia(7),

  14. Editorial Board

    Institute of Scientific and Technical Information of China (English)

    2011-01-01

    2010-2013 The World Journal of Gastrointestinal Pharmacology and Therapeutics Editorial Board consists of 188 members,representing a team of worldwide experts in gastrointestinal pharmacology and therapeutics research.They are from 36 countries,

  15. Editorial Board

    Institute of Scientific and Technical Information of China (English)

    2012-01-01

    2010-2013 The World Journal of Gastrointestinal Pharmacology and Therapeutics Editorial Board consists of 188 members,representing a team of worldwide experts in gastrointestinal pharmacology and therapeutics research. They are from

  16. Editorial Board

    Institute of Scientific and Technical Information of China (English)

    2012-01-01

    2010-2013 The World Journal of Gastrointestinal Pharmacology and Therapeutics Editorial Board consists of 188 members,representing a team of worldwide experts in gastrointestinal pharmacology and therapeutics research.They are from 36 countries,

  17. Editorial Board

    Institute of Scientific and Technical Information of China (English)

    2010-01-01

    2010-2013 The World Journal of Gastrointestinal Pharmacology and Therapeutics Editorial Board consists of 188 members, representing a team of worldwide experts in pharmacology and therapeutics research. They are from 36 countries, including Australia (6), Austria (2),

  18. Economic Indicators of the Expenditures of Enterprise and the Costs of Production in Accounting, Statistics and Analysis

    OpenAIRE

    Vasyl Deriy; Stepan Popina

    2015-01-01

    The article is devoted to topical issues of economic nature, selection, development and use of economic indicators of expenditures of the enterprise and the cost of production in accounting, statistics and analysis. Given the author's interpretation of the term 'economic indicators', which are numerical values of natural, labor or cost meters, which appropriately characterizes the economic objects, facts, events, phenomena. It is proposed to form the following groups of economic indicators of...

  19. 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...

  20. Action Research, Assessment, and Institutional Review Boards (IRB): Conflicting Demands or Productive Tension for the Academic Librarian?

    Science.gov (United States)

    Farrell, Robert

    2014-01-01

    This article puts forward an "assessment/action research/publication" cycle that integrates aspects of the assessment, research, and Institutional Review Board (IRB) processes to provide academic librarians with a systematic approach for balancing competing workplace demands and give library managers a roadmap for creating a…

  1. Locating ethics in data science: responsibility and accountability in global and distributed knowledge production systems.

    Science.gov (United States)

    Leonelli, Sabina

    2016-12-28

    The distributed and global nature of data science creates challenges for evaluating the quality, import and potential impact of the data and knowledge claims being produced. This has significant consequences for the management and oversight of responsibilities and accountabilities in data science. In particular, it makes it difficult to determine who is responsible for what output, and how such responsibilities relate to each other; what 'participation' means and which accountabilities it involves, with regard to data ownership, donation and sharing as well as data analysis, re-use and authorship; and whether the trust placed on automated tools for data mining and interpretation is warranted (especially as data processing strategies and tools are often developed separately from the situations of data use where ethical concerns typically emerge). To address these challenges, this paper advocates a participative, reflexive management of data practices. Regulatory structures should encourage data scientists to examine the historical lineages and ethical implications of their work at regular intervals. They should also foster awareness of the multitude of skills and perspectives involved in data science, highlighting how each perspective is partial and in need of confrontation with others. This approach has the potential to improve not only the ethical oversight for data science initiatives, but also the quality and reliability of research outputs.This article is part of the themed issue 'The ethical impact of data science'.

  2. Conventional and modified hydrodistillation method for the extraction of glucosinolate hydrolytic products: a comparative account.

    Science.gov (United States)

    Arora, Rohit; Singh, Bikram; Vig, Adarsh Pal; Arora, Saroj

    2016-01-01

    Eruca sativa is extensively used as raw and its oil is also used for cooking due to its exceptional flavour. The volatile nature of the hydrolytic products of glucosinolates makes the extraction difficult. The hydrodistillation method used previously yield very less amount of the extract as well as the absence of stirring in the round bottom flask causes burning of both the crushed seeds and the flask. To overcome these drawbacks, a method has been developed using magnetic stirrer and hot plate. The yield and composition of hydrolytic products in the extract with the modified method was increased along with an increase in the amount of major hydrolytic products as seen by GC-MS. This method thus has immense potential in pharmaceutical industries, due to the ease of extraction and isolation.

  3. 农业上市公司董事会特征对会计盈余信息含量影响的实证分析%An Empirical Study on the Board Characteristics of Agricultural Listed Companies and the Information Content of Accounting Earnings

    Institute of Scientific and Technical Information of China (English)

    史晓明; 王怀明

    2009-01-01

    考察农业上市公司董事会特征对于会计盈余信息含量的影响.通过实证研究发现:董事会规模、独立董事比例,以及董事会持股比例对会计盈余信息含量具有显著影响;董事会的会议频率和审计委员会的设立与否对会计盈余信息含量没有显著的影响.%This paper analyzed the effects of the board characteristics of agricultural listed companies on the in-formation content of accounting earnings. The result showed the board size, ratio of independent directors and share proportion of board had significant correlations with the information content of accounting earnings, board meeting frequency and audit committees had no significant correlations with the information content of account-ing earnings.

  4. Risk Management Practices and Accounting Requirements.

    Science.gov (United States)

    Cheng, Rita Hartung; Yahr, Robert B.

    1989-01-01

    Reviews current school district risk management practices and the related accounting requirements. Summarizes the Governmental Accounting Standards Board's proposed accounting standards and the impact of these on school districts' risk management practices and on their financial statements. (11 references) (MLF)

  5. A dorsal-pathway account of aphasic language production: The WEAVER plus plus/ARC model

    NARCIS (Netherlands)

    Roelofs, A.P.A.

    2014-01-01

    It has long been assumed that a dorsal pathway running from temporal to inferior frontal cortex underpinned by the left arcuate fasciculus (AF) underlies both repetition and spoken language production. However, according to a recent proposal, a ventral pathway underpinned by extreme capsule (EmC) an

  6. ICT and Europe's productivity performance : Industry-level growth account comparisons with the United States

    NARCIS (Netherlands)

    Inklaar, R.; O'Mahony, M.; Timmer, M.P.

    2005-01-01

    In this paper we present a new industry-level database to analyze sources of growth in four major European countries: France, Germany, Netherlands and the United Kingdom (EU-4), in comparison with the United States for the period 1979-2000. Aggregate labor productivity growth is decomposed into indu

  7. National water footprint accounts: the green, blue and grey water footprint of production and consumption

    NARCIS (Netherlands)

    Mekonnen, Mesfin; Hoekstra, Arjen Ysbert

    2011-01-01

    This study quantifies and maps the water footprints of nations from both a production and consumption perspective and estimates international virtual water flows and national and global water savings as a result of trade. The entire estimate includes a breakdown of water footprints, virtual water

  8. National water footprint accounts: the green, blue and grey water footprint of production and consumption

    OpenAIRE

    M. M. Mekonnen; A. Y. Hoekstra

    2011-01-01

    This study quantifies and maps the water footprints of nations from both a production and consumption perspective and estimates international virtual water flows and national and global water savings as a result of trade. The entire estimate includes a breakdown of water footprints, virtual water flows and water savings into their green, blue and grey components.

  9. National water footprint accounts: the green, blue and grey water footprint of production and consumption

    NARCIS (Netherlands)

    Mekonnen, Mesfin; Hoekstra, Arjen Ysbert

    2011-01-01

    This study quantifies and maps the water footprints of nations from both a production and consumption perspective and estimates international virtual water flows and national and global water savings as a result of trade. The entire estimate includes a breakdown of water footprints, virtual water fl

  10. 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.

  11. Board Structure and Corporate Performance

    Directory of Open Access Journals (Sweden)

    Mehmet Baha Karan

    2010-03-01

    Full Text Available This paper attempts to analyze the impact of board structure attributes on their accounting and stock market performance. Our analyses are built on an emerging market, Turkey for the period between 1995 and 2006. We conduct our analyses through binary logistic methodology. Our findings show that, while board ownership does not have any impact on the accounting performance, it has a fairly positive influence on the stock market performance of firms during the crisis period. Similarly, the situation when the ceo of a firm is also the chairman of the board is not found to have any impact on the corporate performance of firms, although its negative impact is present during the crisis period. Moreover, board independence is found to not to have an effect on accounting performance, yet the stock market perceives board independence positively, both in general and in the crisis periods. Finally, board size has a positive impact , both on the accounting and on the stock market performance of firms, yet the impact on the corporate performance reverts to adverse during the crisis period.

  12. Accounting for graduate medical education production of primary care physicians and general surgeons: timing of measurement matters.

    Science.gov (United States)

    Petterson, Stephen; Burke, Matthew; Phillips, Robert; Teevan, Bridget

    2011-05-01

    Legislation proposed in 2009 to expand GME set institutional primary care and general surgery production eligibility thresholds at 25% at entry into training. The authors measured institutions' production of primary care physicians and general surgeons on completion of first residency versus two to four years after graduation to inform debate and explore residency expansion and physician workforce implications. Production of primary care physicians and general surgeons was assessed by retrospective analysis of the 2009 American Medical Association Masterfile, which includes physicians' training institution, residency specialty, and year of completion for up to six training experiences. The authors measured production rates for each institution based on physicians completing their first residency during 2005-2007 in family or internal medicine, pediatrics, or general surgery. They then reassessed rates to account for those who completed additional training. They compared these rates with proposed expansion eligibility thresholds and current workforce needs. Of 116,004 physicians completing their first residency, 54,245 (46.8%) were in primary care and general surgery. Of 683 training institutions, 586 met the 25% threshold for expansion eligibility. At two to four years out, only 29,963 physicians (25.8%) remained in primary care or general surgery, and 135 institutions lost eligibility. A 35% threshold eliminated 314 institutions collectively training 93,774 residents (80.8%). Residency expansion thresholds that do not account for production at least two to four years after completion of first residency overestimate eligibility. The overall primary care production rate from GME will not sustain the current physician workforce composition. Copyright © by the Association of American medical Colleges.

  13. FPGA and Software Design for the Qualification and Automated tests for the production of CERN Digital Acquisition Boards

    CERN Document Server

    Laroussi, H; Lefevre, T; Degeest, A; Garcia, S; Tichon, J

    The VFC-HPC is an FPGA-based multipurpose board designed to be the new standard back-end for the Beam Instrumentation (BI) Group. This contribution is aimed to give a presentation of the test and qualification system designed to be used to verify the compliance of the VFC-HPC to the specifications. We will begin by presenting the CERN, the company, its main purpose and its brief history. Afterward, we will present the VFC-HPC, the purpose of this board and its mains characteristics. We will then focus on the work done to allow the test and qualification of the VFC-HPC. This project was focused on the test and qualification of the connectivity of the board, consisting of the FMC Connector and the SFPs. This work involved making several market surveys to choose the proper test components to be used (as FMC Mezzanines), setting up a test bench, implementing optical communications through SFPs, writing Verilog firmwares, writing software test routines in Python and measuring Bit Error Rates (BER) and eye diagrams...

  14. Design Accountability

    DEFF Research Database (Denmark)

    Koskinen, Ilpo; Krogh, Peter

    2015-01-01

    design research is that where classical research is interested in singling out a particular aspect and exploring it in depth, design practice is characterized by balancing numerous concerns in a heterogenous and occasionally paradoxical product. It is on this basis the notion of design accountability...

  15. Design Accountability

    DEFF Research Database (Denmark)

    Koskinen, Ilpo; Krogh, Peter

    2015-01-01

    design research is that where classical research is interested in singling out a particular aspect and exploring it in depth, design practice is characterized by balancing numerous concerns in a heterogenous and occasionally paradoxical product. It is on this basis the notion of design accountability...

  16. Accounting for the listener: comparing the production of contrastive intonation in typically-developing speakers and speakers with autism.

    Science.gov (United States)

    Kaland, Constantijn; Swerts, Marc; Krahmer, Emiel

    2013-09-01

    The present research investigates what drives the prosodic marking of contrastive information. For example, a typically developing speaker of a Germanic language like Dutch generally refers to a pink car as a "PINK car" (accented words in capitals) when a previously mentioned car was red. The main question addressed in this paper is whether contrastive intonation is produced with respect to the speaker's or (also) the listener's perspective on the preceding discourse. Furthermore, this research investigates the production of contrastive intonation by typically developing speakers and speakers with autism. The latter group is investigated because people with autism are argued to have difficulties accounting for another person's mental state and exhibit difficulties in the production and perception of accentuation and pitch range. To this end, utterances with contrastive intonation are elicited from both groups and analyzed in terms of function and form of prosody using production and perception measures. Contrary to expectations, typically developing speakers and speakers with autism produce functionally similar contrastive intonation as both groups account for both their own and their listener's perspective. However, typically developing speakers use a larger pitch range and are perceived as speaking more dynamically than speakers with autism, suggesting differences in their use of prosodic form.

  17. 75 FR 20363 - Notice of Issuance of Statement of Federal Financial Accounting Standard 38, Accounting for...

    Science.gov (United States)

    2010-04-19

    ... From the Federal Register Online via the Government Publishing Office 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 Advisory Board ACTION: Notice....

  18. Editorial Board

    Institute of Scientific and Technical Information of China (English)

    2013-01-01

    2011-2015 The World Journal of Gastrointestinal Pharmacology and Therapeutics Editorial Board consists of 411 members,representing a team of worldwide experts in surgery research.They are from 47 countries,including Argentina(3),Australia(13),Austria(4),Belarus(1),Belgium(3),Brazil(10),Canada(10),China(41),Czech Republic(1),Denmark

  19. Editorial Board

    Institute of Scientific and Technical Information of China (English)

    2013-01-01

    2011-2015 The World Journal of Gastrointestinal Pharmacology and Therapeutics Editorial Board consists of 411 members, representing a team of worldwide experts in surgery research. They are from 47 countries, including Argentina (3), Australia (13), Austria (4), Belarus (1), Belgium (3), Brazil (10), Canada (10), China (41), Czech Republic (1), Denmark (1), Egypt (3), Estonia (1), Finland

  20. Editorial Board

    Institute of Scientific and Technical Information of China (English)

    2014-01-01

    2011-2015The World Journal of Gastrointestinal Oncology Editorial Board consists of 428 members,representing a team of worldwide experts in gastrointestinal oncology.They are from 40 countries,including Argentina(2),Australia(10),Belgium(5),Brazil(2),Canada(4),Chile(2),China(56),Czech Republic(1),Denmark(1),Finland(3),France

  1. Editorial Board

    Institute of Scientific and Technical Information of China (English)

    2011-01-01

    2009-2013 The World Journal of Biological Chemistry Editorial Board consists of 523 members, representing a team of worldwide experts in biochemistry and molecular biology. They are from 40 countries, including Argentina (1), Australia (7), Austria (3), Belgium (6), Brazil (5),

  2. Editorial Board

    Institute of Scientific and Technical Information of China (English)

    2012-01-01

    2009-2013 The World Journal of Biological Chemistry Editorial Board consists of 529 members, representing a team of worldwide experts in biochemistry and molecular biology.They are from 40 countries,including Argentina (1),Australia (7),Austria (2),Belgium (6),Brazil (5),Bulgaria (1),Canada (18),Chile (1),China

  3. Editorial Board

    Institute of Scientific and Technical Information of China (English)

    2012-01-01

    The World Journal of Biological Chemistry Editorial Board consists of 529 members,representing a team of worldwide experts in biochemistry and molecular biology.They are from 40 countries,including Argentina(1),Australia(7), Austria(2),Belgium(6),Brazil(5),Bulgaria(1),Canada(18),Chile(1),China(36),Czech Republic(1),Denmark

  4. Editorial Board

    Institute of Scientific and Technical Information of China (English)

    2010-01-01

    2009-2013 The World Journal of Biological Chemistry Editorial Board consists of 391 members, representing a team of worldwide experts in biochemistry and molecular biology. They are from 38 countries, including Argentina (1), Australia (6), Austria (3), Belgium (6), Brazil (4), Bulgaria (1), Canada (15), Chile (1), China (28), Denmark (1), Finland (3), France

  5. Editorial Board

    Institute of Scientific and Technical Information of China (English)

    2012-01-01

    2009-2013The World Journal of Biological Chemistry Editorial Board consists of 529 members,representing a team of worldwide experts in biochemistry and molecular biology.They are from 40 countries,including Argentina(1),Australia(7),Austria(2),Belgium(6),

  6. Editorial Board

    Institute of Scientific and Technical Information of China (English)

    2014-01-01

    2011-2015The World Journal of Diabetes Editorial Board now consists of 710 members,representing a team of worldwide experts in diabetes mellitus.They are from 56 countries,including Argentina(2),Australia(27),Austria(11),Belgium(5),Brazil(13),Canada(24),Chile(3),China(40),Cuba(1),Czech Republic(3),Denmark(15),Egypt(3),

  7. Editorial Board

    Institute of Scientific and Technical Information of China (English)

    2011-01-01

    2009-2013The World Journal of Biological Chemistry Editorial Board consists of 523 members, representing a team of worldwide experts in biochemistry and molecular biology. They are from 40 countries, including Argentina (1), Australia (7), Austria (3), Belgium (6), Brazil (5), Bulgaria (1), Canada (20), Chile (1), China (36), Czech Republic (1), Denmark

  8. Editorial Board

    Institute of Scientific and Technical Information of China (English)

    2013-01-01

    2009-2013The World Journal of Biological Chemistry Editorial Board consists of 529 members,representing a team of worldwide experts in biochemistry and molecular biology.They are from 40 countries,including Argentina(1),Australia(7),Austria(2),Belgium(6),Brazil(5),Bulgaria(1),Canada(18),Chile(1),China(36),Czech Republic(1),Denmark

  9. Editorial Board

    Institute of Scientific and Technical Information of China (English)

    2012-01-01

    2009-2013 The World Journal of Biological Chemistry Editorial Board consists of 529 members, representing a team of worldwide experts in biochemistry and molecular biology. They are from 40 countries, including Argentina (1), Australia (7), Austria (2), Belgium (6), Brazil (5), Bulgaria (1), Canada

  10. Editorial Board

    Institute of Scientific and Technical Information of China (English)

    2011-01-01

    2009-2013 The World Journal of Biological Chemistry Editorial Board consists of 523 members,representing a team of worldwide experts in biochemistry and molecular biology.They are from 40 countries,including Argentina(1),Australia(7), Austria(3),Belgium(6),Brazil(5),Bulgaria(1),Canada(20),Chile(1),China(36),Czech Republic(1),Denmark

  11. Editorial Board

    Institute of Scientific and Technical Information of China (English)

    2010-01-01

    2009-2013The World Journal of Biological Chemistry Editorial Board consists of 391 members, representing a team of worldwide experts in biochemistry and molecular biology. They are from 38 countries, including Argentina (1), Australia (6), Austria (3), Belgium (6), Brazil (4), Bulgaria (1), Canada (15), Chile (1), China (28), Denmark (1), Finland (3), France

  12. Board news

    NARCIS (Netherlands)

    NN,

    1994-01-01

    Thanks to the hospitality and arrangements of Professor IWATSUKI, the Board could meet during the XV International Botanical Congress. At the meeting Prof. LUCAS AND DR. Roos were re-appointed, whereas Dr. BURLEY was appointed to succeed Dr. STEVENS as representative of the Harvard University. The

  13. Editorial Board

    Institute of Scientific and Technical Information of China (English)

    2012-01-01

    2010-2013 The World Journal of Gastrointestinal Pharmacology and Therapeutics Editorial Board consists of 188 members, representing a team of worldwide experts in gastrointestinal pharmacology and therapeutics research.They are from 36 countries,including Australia(6),Austria(2),Belgium(2),Brazil(1),Canada(7),China(19),Czech Republic(1)

  14. Editorial Board

    Institute of Scientific and Technical Information of China (English)

    2012-01-01

    2010-2013 The World Journal of Gastrointestinal Pharmacology and Therapeutics Editorial Board consists of 188 members, representing a team of worldwide experts in gastrointestinal pharmacology and therapeutics research. They are from 36 countries, including Australia (6), Austria (2), Belgium (2), Brazil (1), Canada (7), China (19),

  15. Editorial Board

    Institute of Scientific and Technical Information of China (English)

    2011-01-01

    2010-2013 The World Journal of Gastrointestinal Pharmacology and Therapeutics Editorial Board consists of 188 members,representing a team of worldwide experts in gastrointestinal pharmacology and therapeutics research.They are from 36 countries,including Australia (6),Austria (2),Belgium (2),Brazil

  16. Editorial Board

    Institute of Scientific and Technical Information of China (English)

    2011-01-01

    2010-2013 The World Journal of Gastrointestinal Pharmacology and Therapeutics Editorial Board consists of 188 members,representing a team of worldwide experts in gastrointestinal pharmacology and therapeutics research.They are from 36 countries, including Australia(6),Austria(2),Belgium

  17. Editorial Board

    Institute of Scientific and Technical Information of China (English)

    2012-01-01

    2010-2013 The World Journal of Gastrointestinal Pharmacology and Therapeutics Editorial Board consists of 188 members,representing a team of worldwide experts in gastrointestinal pharmacology and therapeutics research.They are from 36 countries,including Australia(6),Austria(2),Belgium(2),Brazil(1),Canada(7),China(19),Czech Republic(1),

  18. Environmental services coupled to food products and brands: food companies interests and on-farm accounting.

    Science.gov (United States)

    Kempa, Daniela

    2013-09-01

    Much research has been carried out on governmental support of agri environmental measures (AEM). However, little is known about demands on and incentives from the commercial market for environmental contributions of the farmers. The factors farm structures, level of remuneration and legal framework have been thoroughly investigated. However, demands of the food industry for environmentally friendly goods(1) and their effects on farmers' decisions have not yet been analyzed. Leading companies in the food industry have observed an increasing consumer awareness and, due to higher competition, see an additional need to communicate environmental benefits which result from either organic production methods or agri-environmental measures. To address this research deficit, two case studies were carried out. The first case study is a survey aimed at the industrial food producers' demands with regards to the environmental performance of supplying farms. Concurrently, within a second survey farmers were questioned to find out what conditions are required to implement agri-environmental measures beyond cross compliance and document their environmental performance. This article presents the outcomes of the first case study. The results show that food companies have an interest in the documentation of environmental benefits of supplying farms for their marketing strategies. Provision of support by finance or contract-design is also seen as appropriate tool to promote an environmentally friendly production. In turn the food producers' demand and support for documented environmental services can have a positive influence on farmers' decisions for implementation and documentation of these services. Thus, the surveys provide essential findings for further development of documentation strategies for environmental benefits within the supply chain. Copyright © 2012 Elsevier Ltd. All rights reserved.

  19. Physical Energy Accounting in California: A Case Study of Cellulosic Ethanol Production

    Energy Technology Data Exchange (ETDEWEB)

    Coughlin, Katie; Fridley, David

    2008-07-17

    California's target for greenhouse gas reduction in part relies on the development of viable low-carbon fuel alternatives to gasoline. It is often assumed that cellulosic ethanol--ethanol made from the structural parts of a plant and not from the food parts--will be one of these alternatives. This study examines the physical viability of a switchgrass-based cellulosic ethanol industry in California from the point of view of the physical requirements of land, water, energy and other material use. Starting from a scenario in which existing irrigated pastureland and fiber-crop land is converted to switchgrass production, the analysis determines the total acreage and water supply available and the resulting total biofuel feedstock output under different assumed yields. The number and location of cellulosic ethanol biorefineries that can be supported is also determined, assuming that the distance from field to biorefinery would be minimized. The biorefinery energy input requirement, available energy from the fraction of biomass not converted to ethanol, and energy output is calculated at various levels of ethanol yields, making different assumptions about process efficiencies. The analysis shows that there is insufficient biomass (after cellulose separation and fermentation into ethanol) to provide all the process energy needed to run the biorefinery; hence, the purchase of external energy such as natural gas is required to produce ethanol from switchgrass. The higher the yield of ethanol, the more external energy is needed, so that the net gains due to improved process efficiency may not be positive. On 2.7 million acres of land planted in switchgrass in this scenario, the switchgrass outputproduces enough ethanol to substitute for only 1.2 to 4.0percent of California's gasoline consumption in 2007.

  20. Who Is He? Children with ASD and ADHD Take the Listener into Account in Their Production of Ambiguous Pronouns.

    Directory of Open Access Journals (Sweden)

    Sanne J M Kuijper

    Full Text Available During conversation, speakers constantly make choices about how specific they wish to be in their use of referring expressions. In the present study we investigate whether speakers take the listener into account or whether they base their referential choices solely on their own representation of the discourse. We do this by examining the cognitive mechanisms that underlie the choice of referring expression at different discourse moments. Furthermore, we provide insights into how children with Autism Spectrum Disorder (ASD and Attention Deficit Hyperactivity Disorder (ADHD use referring expressions and whether their use differs from that of typically developing (TD children. Children between 6 and 12 years old (ASD: n=46; ADHD: n=37; TD: n=38 were tested on their production of referring expressions and on Theory of Mind, response inhibition and working memory. We found support for the view that speakers take the listener into account when choosing a referring expression: Theory of Mind was related to referential choice only at those moments when speakers could not solely base their choice on their own discourse representation to be understood. Working memory appeared to be involved in keeping track of the different referents in the discourse. Furthermore, we found that TD children as well as children with ASD and children with ADHD took the listener into account in their choice of referring expression. In addition, children with ADHD were less specific than TD children in contexts with more than one referent. The previously observed problems with referential choice in children with ASD may lie in difficulties in keeping track of longer and more complex discourses, rather than in problems with taking into account the listener.

  1. 76 FR 49365 - Cost Accounting Standards: Elimination of the Exemption From Cost Accounting Standards for...

    Science.gov (United States)

    2011-08-10

    ... BUDGET Office of Federal Procurement Policy 48 CFR Part 9903 Cost Accounting Standards: Elimination of the Exemption From Cost Accounting Standards for Contracts and Subcontracts Executed and Performed... Budget (OMB), Office of Federal Procurement Policy (OFPP), Cost Accounting Standards Board...

  2. Accountability Starts with the Superintendent

    Science.gov (United States)

    Ricketts, Kenneth E.

    1973-01-01

    Describes how Lawndale District, near Los Angeles, developed a system of accountability starting with the superintendent. Describes the subgoals and objectives developed by the superintendent in cooperation with the Board of Trustees and members of the community. (JF)

  3. Editorial Board

    Institute of Scientific and Technical Information of China (English)

    2014-01-01

    <正>2014-2017 The World Journal of Hepatology Editorial Board consists of 469 members,representing a team of worldwide experts in hepatology.They are from 53 countries,including Algeria(1),Argentina(6),Armenia(1),Australia(1),Austria(4),Bangladesh(2),Belgium(3),Botswana(2),Brazil(13),Bulgaria(2),Canada(3),Chile(1),China(98),Czech Repoublic(1),Denmark(2),Egypt(12),France(6),Germany(19),Greece(11),Hungary(5),India(15),Indonesia

  4. Editorial Board

    Institute of Scientific and Technical Information of China (English)

    2010-01-01

    2010-2013 The World Journal of Gastrointestinal Pharmacology and Therapeutics Editorial Board consists of 188 members, representing a team of worldwide experts in gastrointestinal pharmacology and therapeutics research. They are from 36 countries, including Australia (6), Austria (2), Belgium (2), Brazil (1), Canada (7), China (19), Czech (1), Denmark (1), Egypt (1), Estonia (1), Finland (1), France (1), Germany (5), Greece (4), Hungary (1), India (6), Iran (1), Ireland (1), Israel (3), Italy (20),

  5. Editorial Board

    Institute of Scientific and Technical Information of China (English)

    2014-01-01

    2014-2017 The World Journal of Biological Chemistry Editorial Board consists of 473 members,representing a team of worldwide experts in biochemistry and molecular biology.They are from 47 countries,including Argentina(1),Australia(9),Austria(4),Belgium(5),Brazil(10),Canada(12),Chile(1),China(44),Cyprus(1),Czech Repoublic(1),Egypt(3),Finland(1),France(16),Germany(12),Greece(6),Hungary(1),India(8),Iran(3),Ireland(1),Israel(7),Italy

  6. Editorial Board

    Institute of Scientific and Technical Information of China (English)

    2014-01-01

    2010-2015 The World Journal of Stem Cells Editorial Board consists of 719 members,representing a team of worldwide experts in infectious diseases.They are from 44 countries,including Argentina(2),Australia(10),Austria(6),Belgium(3),Brazil(10),Canada(16),China(74),Cyprus(1),Czech Republic(5),Denmark(7),Egypt(2),Finland(3),France(19),Germany(36),Greece(1),Hungary(3),India(10),Iran(9),Ireland(4),Israel(10),Italy(52),Japan(55),Jordan

  7. Editorial Board

    Institute of Scientific and Technical Information of China (English)

    2014-01-01

    2014-2017The World Journal of Cardiology Editorial Board consists of 410 members,representing a team of worldwide experts in cardiology.They are from 46 countries,including Argentina(3),Australia(7),Austria(6),Belgium(2),Brazil(8),Canada(11),China(37),Croatia(1),Cuba(1),Cyprus(1),Czech Repoublic(2),Denmark(3),Egypt(1),Finland(3),France(3),Germany(31),Greece(10),Hungary(5),India(4),Iran(2),

  8. Editorial Board

    Institute of Scientific and Technical Information of China (English)

    2015-01-01

    <正>2014-2017The World Journal of Cardiology Editorial Board consists of 410 members,representing a team of worldwide experts in cardiology.They are from 46 countries,including Argentina(3),Australia(7),Austria(6),Belgium(2),Brazil(8),Canada(11),China(37),Croatia(1),Cuba(1),Cyprus(1),Czech Repoublic(2),Denmark(3),Egypt(1),Finland(3),France(3),Germany(31),Greece(10),Hungary(5),India(4),Iran(2),Ireland(1),Israel(4),Italy(61),Japan(32),Koso

  9. Editorial Board

    Institute of Scientific and Technical Information of China (English)

    2010-01-01

    2009-2013 The World Journal of Biological Chemistry Editorial Board consists of 387 members, representing a team of worldwide experts in biochemistry and molecular biology. They are from 38 countries, including Argentina (1), Australia (5), Austria (3), Belgium (6), Brazil (4), Bulgaria (1), Canada (15), Chile (1), China (28), Denmark (1), Finland (3), France (11), Germany (15), Greece (2), India (9), Iran (2), Israel (4), Italy (22), Japan (29), Lithuania (1), Mauritius (1),

  10. Editorial Board

    Institute of Scientific and Technical Information of China (English)

    2010-01-01

    2009-2013 The World Journal of Biological Chemistry Editorial Board consists of 370 members, representing a team of worldwide experts in biochemistry and molecular biology. They are from 38 countries, including Argentina (1), Australia (5), Austria (3), Belgium (6), Brazil (3), Bulgaria (1), Canada (15), Chile (1), China (27), Denmark (1), Finland (3), France (10), Germany (15), Greece (2), India (8), Iran (2), Israel (3), Italy (21), Japan (28), Lithuania (1), Mauritius (1), Mexico

  11. Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on Framework for Audit Quality, Consultation Paper by the International Auditing and Assurance Standards Board

    National Research Council Canada - National Science Library

    Sebahattin Demirkan; Nancy Chun Feng; Natalia Mintchik; Mikhail Pevzner; Gregory Sierra

    2013-01-01

      On January 15, 2013, the International Auditing and Assurance Standards Board (IAASB) solicited public comments on the exposure draft of its consultation paper entitled A Framework for Audit Quality...

  12. Buddy Board

    DEFF Research Database (Denmark)

    Enggaard, Helle; Moselund, Lene

    2015-01-01

    Projekt ’BuddyBoard’ er kommet i stand via et samarbejde mellem Frederikshavn kommune, Bunker43 og Lab. X. Afdeling en ’Havly’ på Sæby Ældrecenter fungerer som living lab, hvilket betyder, at det udgør et levende laboratorium for udvikling og afprøvning af teknologi (Schultz, 2013). Projektet er....... Bunker43 har udviklet en teknologi (BuddyBoard) til hurtig formidling af billeder fra pårørende og personale til beboere på institutioner. Pårørende og personale uploader billeder via en APP eller en hjemmeside og har mulighed for at tilføje en kort forklarende tekst til hvert billede. Beboeren ser...... billederne via en tablet. Systemet bygger på et simpelt og brugervenligt design, så ældre med kognitive og/eller fysiske funktionsnedsættelser kan anvende teknologien. BuddyBoard fungerer via internettet, og billederne gemmes på en sikret server hos udbyderen, som er Bunker43. Intentionerne med BuddyBoard er...

  13. Defining a breeding objective for Nile tilapia that takes into account the diversity of smallholder production systems.

    Science.gov (United States)

    Omasaki, S K; van Arendonk, J A M; Kahi, A K; Komen, H

    2016-10-01

    In general, livestock and fish farming systems in developing countries tend to be highly diverse in terms of agro-ecological conditions and market orientation. There are no studies that have investigated if and how this diversity translates to varying preferences for breeding objective traits. This is particularly important for breeding programmes that are organized on a national level (e.g. government-supported nucleus breeding programmes). The aim of this study was to investigate whether Nile tilapia farmers with diverse production systems and economic constraints have different preferences for breeding objective traits. The second objective was to derive a consensus breeding goal, using weighted goal programming that could be used for a national breeding programme for Nile tilapia. A survey was conducted among 100 smallholder Nile tilapia farmers in Kenya to obtain preference values for traits of economic importance, by using multiple pairwise comparisons. Individual and group preference values were estimated using analytical hierarchy process. Low-income farmers preferred harvest weight, while medium- and high-income farmers preferred growth rate and survival. Grouping farmers according to market objective (fingerling production or fattening) showed that fingerling producers preferred growth rate and survival, while fattening farmers preferred harvest weight, height and thickness. Weighted goal programming was used to obtain consensus preference values, and these were used to derive desired gains for a breeding goal of a national breeding programme that takes into account the diversity of smallholder production systems.

  14. DESIGN OF OYSTER (PLEUROTUS OSTREATUS PRODUCTION UNIT TAKING INTO ACCOUNT ITS AGROTECHNIC OF GROWIGN AND QUALITY AND QUANTITY OF ITS PRODUCTION

    Directory of Open Access Journals (Sweden)

    Marcel Golian

    2015-02-01

    Full Text Available According to influence of population increasing followed by agricultural soils decreasing there is noticed a necessity of individual food commodities production intensification. There is also needed to think about some new unconventional and alternative sort of food-stuff. An edible mushroom growing is one of the relatively new agricultural branches, whereby on a large scale there are grown species which belong to saprophytic group. The aim of task was the building – technological and equipment – technological proposal of oyster (Pleurotus ostreatus, Jacq. P. Kumm production unit with taking account to its specific agro technical requirements and valid legislative. In the next part of task there were evaluated and compared qualitative and quantitative parameters of sporocarps from two variants which were collected in the first growth wave and accuracy of the proposed oyster production unit. In case of variant A there were used sacks with substrates, which have been exposed to cold shock by 6°C temperature for 4 days and in variant B were used substrates without cold shock. According to reached results the cold shock had almost neither influence on production quantity. There was found out an important fact that crop height from first growth wave wasn´t identical with well-known literature sources. The low crop is connected with high CO2 content in oyster production unit room, according to our opinion. Other equipment aimed to air humidity regulation, air temperature regulation and room lights was designed correctly.

  15. 基于作业成本法和会计法的成品油物流成本核算研究%Accounting Research of Product Oil Logistics Cost Based on the Operation Cost Method and Accounting Method

    Institute of Scientific and Technical Information of China (English)

    宋方文; 朱敏捷

    2012-01-01

    文章用成品油物流活动界定成品油物流成本范围,用会计和作业成本法相结合的方法进行成品油物流成本核算。以现有的成品油生产企业商品流通费用报表数据为基础,根据作业成本法的原则将成品油物流成本按运输、仓储等成品油物流功能活动进行成本分类,用会计核算法从基础数据中提取属于物流成本的部分,并补充报表中遗漏的属于计算范围的成品油物流成本。计算出的成品油物流成本也能够比较忠实地反映成品油物流活动的真实状态。%This article defined product oil logistics cost range with the product logistics activities. Accounting research of product oil logistics cost based on the operation cost method and accounting method. We study the logistics cost of product oil through existing product oil production enterprise commodity eireulation expense reports. Product oil logistics cost are classified according to the principle of operation cost method. Product oil logistics cost is divided into transportation cost, storage costs. We extract the logistics cost of parts using accounting method from based data and add statement of missing the product range calculation belong to the logistics cost. Calculated the product oil logistics costs can reflect faithfully the true state of product oil logistics ac- tivities.

  16. The Board's missing link.

    Science.gov (United States)

    Montgomery, Cynthia A; Kaufman, Rhonda

    2003-03-01

    If a dam springs several leaks, there are various ways to respond. One could assiduously plug the holes, for instance. Or one could correct the underlying weaknesses, a more sensible approach. When it comes to corporate governance, for too long we have relied on the first approach. But the causes of many governance problems lie well below the surface--specifically, in critical relationships that are not structured to support the players involved. In other words, the very foundation of the system is flawed. And unless we correct the structural problems, surface changes are unlikely to have a lasting impact. When shareholders, management, and the board of directors work together as a system, they provide a powerful set of checks and balances. But the relationship between shareholders and directors is fraught with weaknesses, undermining the entire system's equilibrium. As the authors explain, the exchange of information between these two players is poor. Directors, though elected by shareholders to serve as their agents, aren't individually accountable to the investors. And shareholders--for a variety of reasons--have failed to exert much influence over boards. In the end, directors are left with the Herculean task of faithfully representing shareholders whose preferences are unclear, and shareholders have little say about who represents them and few mechanisms through which to create change. The authors suggest several ways to improve the relationship between shareholders and directors: Increase board accountability by recording individual directors' votes on key corporate resolutions; separate the positions of chairman and CEO; reinvigorate shareholders; and give boards funding to pay for outside experts who can provide perspective on crucial issues.

  17. Editorial Board

    Institute of Scientific and Technical Information of China (English)

    2014-01-01

    2014-2017 The World Journal of Radiology Editorial Board consists of 365 members,representing a team of worldwide experts in radiology.They are from 36 countries,including Afghanistan(1),Argentina(2),Australia(5),Austria(7),Belgium(2),Brazil(8),Canada(6),Chile(1),China(43),Croatia(1),Denmark(4),Egypt(6),France(5),Germany(22),Greece(10),India(12),Iran(6),Ireland(2),Israel(3),Italy(47),Japan(13),Netherlands(1),New Zealand(1),Pakistan(1),Poland(2),Portugal(1),Serbia(1),Singapore(3),Slovakia(1),South Korea(18),Spain(4),Sweden(2),Switzerland(4),Thailand(1),Turkey(26),United Kingdom(11),and United States(82).

  18. Editorial Board

    Institute of Scientific and Technical Information of China (English)

    2012-01-01

    2009-2013 The World Journal of Biological Chemistry Editorial Board consists of 529 members, representing a team of worldwide experts in biochemistry and molecular biology. They are from 40 countries, including Argentina (1), Australia (7), Austria (2), Belgium (6), Brazil (5), Bulgaria (1), Canada (18), Chile (1), China (36), Czech Republic (1), Denmark (1), Finland (3), France (14), Germany (17), Greece (4), India (9), Iran (2), Israel (5), Italy (26), Japan (43), Lithuania (1), Mauritius (1), Mexico (2), Netherlands (7), New Zealand (2), Norway (4), Portugal (4), Romania (1), Russia (2),

  19. Editorial Board

    Institute of Scientific and Technical Information of China (English)

    2014-01-01

    2012-2016 The World Journal of Gastrointestinal Surgery Editorial Board consists of 341 members,representing a team of worldwide experts in pediatrics.They are from 37 countries,including Australia(6),Austria(2),Belgium(6),Brazil(9),Bulgaria(2),Canada(8),China(29),Denmark(1),Finland(2),France(9),Germany(21),Greece(7),India(11),Ireland(3),Israel(3),Italy(50),Jamaica(1),Japan(47),Lithuania(1),Malaysia(1),Netherlands(11),Pakistan(1),Poland(1),Portugal(1),Russia(1),Saudi Arabia(1),Serbia(2),Singapore(5),South Korea(8),Spain(5),Sweden(2),Switzerland(3),Thailand(2),Tunisia(1),Turkey(8),United Kingdom(11),and United States(59).

  20. Editorial Board

    Institute of Scientific and Technical Information of China (English)

    2011-01-01

    2009-2013 The World Journal of Biological Chemistry Editorial Board consists of 391 members, representing a team of worldwide experts in biochemistry and molecular biology. They are from 38 countries, including Argentina (1), Australia (6), Austria (3), Belgium (6), Brazil (4), Bulgaria (1), Canada (15), Chile (1), China (28), Denmark (1), Finland (3), France (11), Germany (15), Greece (2), India (9), Iran (2), Israel (4), Italy (22), Japan (29), Lithuania (1), Mauritius (1), Mexico (2), Netherlands (5), New Zealand (1), Norway (1), Portugal (4), Russia (1), Singapore (3), South Africa (1),

  1. Environmental Management Accounting (EMA: Reflection of Environmental Factors in the Accounting Processes through the Identification of the Environmental Costs Attached to Products, Processes and Services

    Directory of Open Access Journals (Sweden)

    Cleopatra Sendroiu

    2006-10-01

    Full Text Available EMA can be defined as the identification, collection, estimation, analysis, internal reporting, and use of materials and energy flow information, environmental cost information, and other cost information for both conventional and environmental decision-making within an organization. Thus EMA incorporates and integrates two of the three building blocks of sustainable development – environment and economics – as they relate to an organization’s internal decision-making. EMA is a relatively new tool in environmental management. Decades ago environmental costs were very low, so it seemed wise to include them in the overhead account for simplicity and convenience. Recently there has been a steep rise in all environmental costs, including energy and water prices as well as liabilities.

  2. Environmental Management Accounting (EMA: Reflection of Environmental Factors in the Accounting Processes through the Identification of the Environmental Costs Attached to Products, Processes and Services

    Directory of Open Access Journals (Sweden)

    Costantin Roman

    2006-12-01

    Full Text Available EMA can be defined as the identification, collection, estimation, analysis, internal reporting, and use of materials and energy flow information, environmental cost information, and other cost information for both conventional and environmental decision-making within an organization. Thus EMA incorporates and integrates two of the three building blocks of sustainable development – environment and economics – as they relate to an organization’s internal decision-making. EMA is a relatively new tool in environmental management. Decades ago environmental costs were very low, so it seemed wise to include them in the overhead account for simplicity and convenience. Recently there has been a steep rise in all environmental costs, including energy and water prices as well as liabilities.

  3. Production and characterization of polypropylene composites filled with glass fibre recycled from pyrolysed waste printed circuit boards.

    Science.gov (United States)

    Li, Shenyong; Sun, Shuiyu; Liang, Haifeng; Zhong, Sheng; Yang, Fan

    2014-01-01

    Waste printed circuit boards (WPCBs) are composed of nearly 70% non-metals, which are generally recycled as low-value filling materials or even directly dumped in landfills. In this study, polypropylene (PP) composites reinforced by recycled pure glass fibres (RGF) from pyrolysed WPCBs were successfully produced. The manufacturing process, mechanical properties and thermal behaviour of the composites were investigated. The results showed that the appropriate addition of RGF in the composites can significantly improve the mechanical properties and thermal behaviour. When the added content of RGF was 30%, the maximum increment of tensile strength, impact strength, flexural strength and flexural modulus of the glass fibre (GF)/PP composites are 25.93%, 41.38%, 31.16% and 68.42%, respectively, and the vicat softening temperature could rise by 4.6°C. Furthermore, leaching of the GF/PP composites was also investigated. The GF/PP composites exhibited high performance and non-toxicity, offering a promising method to recycle RGF from pyrolysed WPCBs with high-value applications.

  4. Boys' boarding school management: understanding the choice ...

    African Journals Online (AJOL)

    ... and marketing principles to compete effectively with boarding schools throughout ... Customers base their choices of products and services on their perceptions of ... a product occupies in the customer's mind relative to competing products.

  5. 75 FR 18208 - Notice of Issuance of Statement of Federal Financial Accounting Standard 37, Social Insurance...

    Science.gov (United States)

    2010-04-09

    ... From the Federal Register Online via the Government Publishing Office ] FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Issuance of Statement of Federal Financial Accounting Standard 37, Social... Board (FASAB) has issued Statement of Federal Financial Accounting Standard 37, Social...

  6. Functional genomics reveals that a compact terpene synthase gene family can account for terpene volatile production in apple.

    Science.gov (United States)

    Nieuwenhuizen, Niels J; Green, Sol A; Chen, Xiuyin; Bailleul, Estelle J D; Matich, Adam J; Wang, Mindy Y; Atkinson, Ross G

    2013-02-01

    Terpenes are specialized plant metabolites that act as attractants to pollinators and as defensive compounds against pathogens and herbivores, but they also play an important role in determining the quality of horticultural food products. We show that the genome of cultivated apple (Malus domestica) contains 55 putative terpene synthase (TPS) genes, of which only 10 are predicted to be functional. This low number of predicted functional TPS genes compared with other plant species was supported by the identification of only eight potentially functional TPS enzymes in apple 'Royal Gala' expressed sequence tag databases, including the previously characterized apple (E,E)-α-farnesene synthase. In planta functional characterization of these TPS enzymes showed that they could account for the majority of terpene volatiles produced in cv Royal Gala, including the sesquiterpenes germacrene-D and (E)-β-caryophyllene, the monoterpenes linalool and α-pinene, and the homoterpene (E)-4,8-dimethyl-1,3,7-nonatriene. Relative expression analysis of the TPS genes indicated that floral and vegetative tissues were the primary sites of terpene production in cv Royal Gala. However, production of cv Royal Gala floral-specific terpenes and TPS genes was observed in the fruit of some heritage apple cultivars. Our results suggest that the apple TPS gene family has been shaped by a combination of ancestral and more recent genome-wide duplication events. The relatively small number of functional enzymes suggests that the remaining terpenes produced in floral and vegetative and fruit tissues are maintained under a positive selective pressure, while the small number of terpenes found in the fruit of modern cultivars may be related to commercial breeding strategies.

  7. Functional Genomics Reveals That a Compact Terpene Synthase Gene Family Can Account for Terpene Volatile Production in Apple1[W

    Science.gov (United States)

    Nieuwenhuizen, Niels J.; Green, Sol A.; Chen, Xiuyin; Bailleul, Estelle J.D.; Matich, Adam J.; Wang, Mindy Y.; Atkinson, Ross G.

    2013-01-01

    Terpenes are specialized plant metabolites that act as attractants to pollinators and as defensive compounds against pathogens and herbivores, but they also play an important role in determining the quality of horticultural food products. We show that the genome of cultivated apple (Malus domestica) contains 55 putative terpene synthase (TPS) genes, of which only 10 are predicted to be functional. This low number of predicted functional TPS genes compared with other plant species was supported by the identification of only eight potentially functional TPS enzymes in apple ‘Royal Gala’ expressed sequence tag databases, including the previously characterized apple (E,E)-α-farnesene synthase. In planta functional characterization of these TPS enzymes showed that they could account for the majority of terpene volatiles produced in cv Royal Gala, including the sesquiterpenes germacrene-D and (E)-β-caryophyllene, the monoterpenes linalool and α-pinene, and the homoterpene (E)-4,8-dimethyl-1,3,7-nonatriene. Relative expression analysis of the TPS genes indicated that floral and vegetative tissues were the primary sites of terpene production in cv Royal Gala. However, production of cv Royal Gala floral-specific terpenes and TPS genes was observed in the fruit of some heritage apple cultivars. Our results suggest that the apple TPS gene family has been shaped by a combination of ancestral and more recent genome-wide duplication events. The relatively small number of functional enzymes suggests that the remaining terpenes produced in floral and vegetative and fruit tissues are maintained under a positive selective pressure, while the small number of terpenes found in the fruit of modern cultivars may be related to commercial breeding strategies. PMID:23256150

  8. 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...

  9. Process Accounting

    OpenAIRE

    Gilbertson, Keith

    2002-01-01

    Standard utilities can help you collect and interpret your Linux system's process accounting data. Describes the uses of process accounting, standard process accounting commands, and example code that makes use of process accounting utilities.

  10. Editorial Board

    Institute of Scientific and Technical Information of China (English)

    2014-01-01

    2014-2017 EDITORS-IN-CHIEFKai U Juergens,BremenStuart M Grieve,SydneyWai-Kit Lee,FitzroyTarik Zine Belhocine,TorontoJames Chow,Toronto The World Journal of Radiology Editorial Board consists of 365 members,representing a team of worldwide experts in radiology.They are from 36 countries,including Afghanistan(1),Argentina(2),Australia(5),Austria(7),Belgium(2),Brazil(8),Canada(6),Chile(1),China(43),Croatia(1),Denmark(4),Egypt(6),France(5),Germany(22),Greece(10),India(12),Iran(6),Ireland(2),Israel(3),Italy(47),Japan(13),Netherlands(1),New Zealand(1),Pakistan(1),Poland(2),Portugal(1),Serbia(1),Singapore(3),Slovakia(1),South Korea(18),Spain(4),Sweden(2),Switzerland(4),Thailand(1),Turkey(26),United Kingdom(11),and United States(82).

  11. Editorial Board

    Institute of Scientific and Technical Information of China (English)

    2013-01-01

    <正>2009-2013 The World Journal of Radiology Editorial Board consists of 319 members,representing a team of worldwide experts in radiology.They are from 40 countries,including Australia(3),Austria(4),Belgium(5),Brazil(3),Canada(9),Chile(1),China(25),Czech(1),Denmark(1),Egypt(4),Estonia(1),Finland(1),France(6),Germany(17),Greece(8),Hungary(1),India(9),Iran(5),Ireland(1),Israel(4),Italy(28),Japan(14),Lebanon(1),Libya(1),Malaysia(2),Mexico(1),Netherlands(4),New Zealand(1),Norway(1),Saudi Arabia(3),Serbia(1),Singapore(2),Slovakia(1),South Korea(16),Spain(8),Switzerland(5),Thailand(1),Turkey(20),United Kingdom(16),and United States(82).

  12. Editorial Board

    Institute of Scientific and Technical Information of China (English)

    2011-01-01

    2009-2013 The World Journal of Biological Chemistry Editorial Board consists of 391 members,representing a team of worldwide experts in biochemistry and molecular biology. They are from 38 countries,including Argentina (1),Australia (6),Austria (3),Belgium (6),Brazil (4),Bulgaria (1),Canada (15),Chile (1),China (28),Denmark (1),Finland (3),France (11),Germany (15),Greece (2),India (9),Iran (2),Israel (4),Italy (22),Japan (29),Lithuania (1),Mauritius (1),Mexico (2),Netherlands (5),New Zealand (1),Norway (1),Portugal (4),Russia (1),Singapore (3),South Africa (1),South Korea (14),Spain (10),Sweden (3),Switzerland (2),Thailand (1),Turkey (1),Ukraine (1),United Kingdom (15),and United States (161).

  13. Editorial Board

    Institute of Scientific and Technical Information of China (English)

    2014-01-01

    2011-2015The World Journal of Gastrointestinal Pharmacology and Therapeutics Editorial Board consists of 411 members,representing a team of worldwide experts in surgery research.They are from 47 countries,including Argentina(3),Australia(13),Austria(4),Belarus(1),Belgium(3),Brazil(10),Canada(10),China(41),Czech Republic(1),Denmark(1),Egypt(3),Estonia(1),Finland(1),France(5),Germany(21),Greece(6),Hungary(4),India(18),Iran(6),Ireland(1),Israel(4),Italy(35),Japan(34),Lebanon(1),Lithuania(3),Mexico(2),Netherlands(10),New Zealand(2),Norway(2),Pakistan(2),Philippines(1),Poland(3),Portugal(2),Romania(1),Russia(1),Saudi Arabia(2),Singapore(3),Slovenia(1),South Africa(1),South Korea(16),Spain(13),Sweden(3),Switzerland(1),Thailand(4),Turkey(7),United Kingdom(20),and United States(84).

  14. 75 FR 67696 - Membership of the Performance Review Board

    Science.gov (United States)

    2010-11-03

    ... of the Secretary Membership of the Performance Review Board AGENCY: Defense Finance and Accounting... Performance Review Board (PRB) of the Defense Finance and Accounting Service (DFAS). The publication of PRB...: Denise Thornburg, DFAS SES Program Manager, Defense Finance and Accounting Service, Arlington,...

  15. 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 tec

  16. 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 tec

  17. 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.

  18. Independent directors’ board networks and controlling shareholders’ tunneling behaviorq

    Institute of Scientific and Technical Information of China (English)

    Yunsen; Chen; Yutao; Wang; Le; Lin

    2014-01-01

    As one of the channels by which board directors build important relationships,board networks can affect the governance role of independent directors. Defining director board networks as their connections based on direct ties they establish when serving on at least one common board, this paper explores the role of the network centrality of independent directors in restraining tunneling behavior by controlling shareholders in the Chinese capital market.Our empirical evidence shows that tunneling behavior by controlling shareholders is negatively related to the network centrality of independent directors and that this relationship is stronger when non-operating fund occupation is used as the measure of tunneling. The results of our study show that board networks can help independent directors to restrain tunneling behavior by large shareholders, which plays a positive role in corporate governance.ó 2013 Production and hosting by Elsevier B.V. on behalf of China Journal of Accounting Research. Founded by Sun Yat-sen University and City University of Hong Kong.

  19. 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…

  20. FINANCE BOARD, MANAGEMENT BOARD AND COLLABORATION BOARD

    CERN Multimedia

    M. Della Negra

    Common Meeting FB/MB/CB (FMC20) Electronics Issues The key dates for the Low Voltage Power distribution were presented. It is critical that the uninterruptible power supply be installed. There is a programme of installation underground leading up to the start of commissioning underground in March 2007, when all detectors should be read out underground. The overall status of the Electronics production was presented. The Low Voltage power supplies remain a concern and close cooperation with the manufacturers will be essential to have deliveries as needed. The failure of some components are mostly understood now. There are new proposals for the SLHC machine parameters, where it is essential that CMS give feed-back. A CMS Expression of Interest is almost complete and will be circulated to the Collaboration the following week. It will be submitted to the LHCC in December 2006. The Letter of Intent, a larger document, will be submitted in summer 2007. Technical Issues The main issue is the schedule, which h...

  1. Mutual Accountability and Adult Literacy. Research Brief

    Science.gov (United States)

    Houston-Knopff, Robin

    2009-01-01

    Accountability plays a key role in the field of adult literacy. Indeed, practitioners often juggle multiple accountabilities--to funders, taxpayers, learners, boards of directors, the community, and their profession. These may be in tension with each other, as when teachers' accountability to learners conflicts with their accountability to deliver…

  2. Seeking Election: Evaluating a Campaign for Public School Board Trusteeship

    Science.gov (United States)

    Mueller, Robin

    2011-01-01

    Canadian public school board trustees are generally chosen by way of public ballot in civic elections. A comparison of board governance literature to a local narrative account of public school board elections exposes several gaps between espoused democratic ideals and the realities of public engagement in trustee selection. I investigate the…

  3. Business water footprint accounting. A tool to assess how production of goods and services impacts on fresh water resources worldwide

    NARCIS (Netherlands)

    Gerbens-Leenes, Winnie; Hoekstra, Arjen Ysbert

    2008-01-01

    This report aims to identify the current state of business water accounting and to design an accounting method for the business water footprint (BWF). It answers the following questions: (i) What are the main developments in sustainable business performance so far? (ii) What is the current state of

  4. Internet Accounting

    NARCIS (Netherlands)

    Pras, Aiko; Beijnum, van Bert-Jan; Sprenkels, Ron; Párhonyi, Robert

    2001-01-01

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

  5. Accounting Automation

    OpenAIRE

    Laynebaril1

    2017-01-01

    Accounting Automation   Click Link Below To Buy:   http://hwcampus.com/shop/accounting-automation/  Or Visit www.hwcampus.com Accounting Automation” Please respond to the following: Imagine you are a consultant hired to convert a manual accounting system to an automated system. Suggest the key advantages and disadvantages of automating a manual accounting system. Identify the most important step in the conversion process. Provide a rationale for your response. ...

  6. 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.

  7. Specialty Board on Fluency Disorders

    Science.gov (United States)

    ... Start Your Search Read the Newsletter Who are Board Certified Specialists in Fluency? Board Certified Specialists in ... Board of Fluency and Fluency Disorders. How can Board Certified Specialists in Fluency help? Board Certified Specialists ...

  8. Employee on Boarding Process Automation

    Directory of Open Access Journals (Sweden)

    Khushboo Nalband

    2017-03-01

    Full Text Available 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 boarding process is done manually which is time consuming and monotonous. To enhance this process, the proposed solution automates the on boarding or joining process. It will enable HR, ADMINISTRATOR and IT to complete this process by robot which will automatically perform the actions taken to complete the on boarding process. To complete this process direct access is given to applications, where as in automation, robot will perform all the actions taken to complete the process, which is a secured way to access applications. This will thus improve the timeframe and efficiency to complete the on boarding or joining process.

  9. 77 FR 12837 - Notice of Release of the Exposure Draft, Accounting for Impairment of General Property, Plant...

    Science.gov (United States)

    2012-03-02

    ... From the Federal Register Online via the Government Publishing Office 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 Standards Advisory Board....

  10. Educational Accountability

    Science.gov (United States)

    Pincoffs, Edmund L.

    1973-01-01

    Discusses educational accountability as the paradigm of performance contracting, presents some arguments for and against accountability, and discusses the goals of education and the responsibility of the teacher. (Author/PG)

  11. Accounting outsourcing

    OpenAIRE

    Richtáriková, Paulína

    2012-01-01

    The thesis deals with accounting outsourcing and provides a comprehensive explanation of the topic. At first the thesis defines basic concepts (outsourcing, insourcing, offshoring and outplacement) and describes differences between the accounting outsourcing and outsourcing of other business activities. The emphasis is put on a decision whether or not to implement the accounting outsourcing. Thus the thesis describes main reasons why to implement the accounting outsourcing and risks that are ...

  12. Who Is He? Children with ASD and ADHD Take the Listener into Account in Their Production of Ambiguous Pronouns

    NARCIS (Netherlands)

    Kuijper, Sanne J. M.; Hartman, Catharina A.; Hendriks, Petra

    2015-01-01

    During conversation, speakers constantly make choices about how specific they wish to be in their use of referring expressions. In the present study we investigate whether speakers take the listener into account or whether they base their referential choices solely on their own representation of the

  13. Who Is He? Children with ASD and ADHD Take the Listener into Account in Their Production of Ambiguous Pronouns

    NARCIS (Netherlands)

    Kuijper, Sanne J. M.; Hartman, Catharina A.; Hendriks, Petra

    2015-01-01

    During conversation, speakers constantly make choices about how specific they wish to be in their use of referring expressions. In the present study we investigate whether speakers take the listener into account or whether they base their referential choices solely on their own representation of the

  14. Accounting outsourcing

    OpenAIRE

    Klečacká, Tereza

    2009-01-01

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

  15. Accounting standards

    NARCIS (Netherlands)

    Stellinga, B.; Mügge, D.

    2014-01-01

    The European and global regulation of accounting standards have witnessed remarkable changes over the past twenty years. In the early 1990s, EU accounting practices were fragmented along national lines and US accounting standards were the de facto global standards. Since 2005, all EU listed companie

  16. Contabilidade de custos vs. contabilidade de ganhos: respostas às exigências da produção enxuta Cost accounting vs. throughput accounting: answer to the lean production's demands

    Directory of Open Access Journals (Sweden)

    José Antonio de Queiroz

    2010-01-01

    Full Text Available A produção enxuta tem provocado mudanças significativas nas empresas, mudanças estas que não vêm sendo acompanhadas pelos sistemas de gestão econômica, desenvolvidos sobre pressupostos equivocados da produção em massa que defendem que as otimizações locais isoladas resultam na otimização global da empresa. Deste modo, pode-se afirmar que a contabilidade de custos não é capaz de prover as informações necessárias à correta tomada de decisão nas empresas enxutas. Por outro lado, constata-se uma coerência entre os princípios da produção enxuta e os pressupostos que sustentam a contabilidade de ganhos da Teoria das Restrições. Sendo assim, o objetivo deste artigo é apresentar argumentos que respaldem estas afirmações, bem como justifiquem a necessidade da utilização da contabilidade de ganhos como base teórica para a proposta de um método de gestão econômica para a produção enxuta.Lean production has provoked significant changes in companies. These changes have not being followed by the economic management systems, which are developed based on mistaken assumptions made by mass production which argues that isolated local optimizations can lead to the global optimization of the company. In this way, it can be affirmed that cost accounting cannot provide the necessary information for decision making in lean companies. On the other hand, consistency is evidenced between the principles of the lean production and the assumptions that support the throughput accounting of the Theory of Constraints. Therefore, the objective of this article is to present arguments that corroborate these assertions and justify the necessity for the use of the throughput accounting as a theoretical basis for the proposal of an economic management method for lean production.

  17. Some specification aspects for three-factor models of a company's production potential taking into account intellectual capital

    OpenAIRE

    Aivazian, S.; Afanasiev, M.; Rudenko, V.

    2012-01-01

    As a contribution to further development of the stochastic frontier methodology the specification method for a 3-factor stochastic model of the production potential of a company is given. Along with labor input and physical capital input we consider intellectual capital as a basic production factor. For the description of a random variable that defines production efficiency the truncated at zero normal distribution is used. The presented formalized scheme that is based on hypothesis testing c...

  18. Optimised biogas production from the co-digestion of sugar beet with pig slurry: Integrating energy, GHG and economic accounting

    DEFF Research Database (Denmark)

    Boldrin, Alessio; Baral, Khagendra Raj; Fitamo, Temesgen Mathewos

    2016-01-01

    Several countries have established a number of increased targets for energy production from renewable sources. Biogas production, which will play a key role in future energy systems largely based on renewable sources, is expected to grow significantly in the next few decades. To achieve these amb......Several countries have established a number of increased targets for energy production from renewable sources. Biogas production, which will play a key role in future energy systems largely based on renewable sources, is expected to grow significantly in the next few decades. To achieve...

  19. Do differences in carbon allocation strategy account for large difference in productivity among four tropical Eucalyptus plantations?

    Science.gov (United States)

    Epron, D.; Nouvellon, Y.; Laclau, J.; Kinana, A.; Mazoumbou, J.; Almeida, J. D.; Deleporte, P.; Gonçalves, J.; Bouillet, J.

    2010-12-01

    The increasing demand for wood products is not satisfied by natural forests, and forest plantations are expected to provide a larger part of the global wood supply in the future. Eucalyptus is the dominant species planted in the tropics. Intensification of wood production will rely mainly on gain of productivity and on extension of afforested area on marginal zones. Wood production does not only depend on gross primary production (GPP) but also on carbon partitioning between growth (NPP) and respiration, and on NPP partitioning among the different plant organs (allocation). Less than one third of GPP is allocated to wood production in planted forest ecosystems and we hypothesized that this fraction varies among genotypes, or because of soil fertility, in relation to productivity. The partitioning of aboveground NPP between leaf, branch and stem growth was compared in four Eucalyptus plantations located in Congo and Brazil over an entire rotation (6 years). In addition, total below ground carbon allocation was estimated from soil respiration and litter fall measurements. Two clones differing in productivity were studies in Congo where productivity is known to be much less important than in Brazil. Two plots (fertilized or not with K) were studied in Brazil. In Congo, the wood production was twice higher in the most productive clone (UG) compared to the less productive one (PF1). This was due to a higher aboveground NPP, the surplus being allocated to wood production. In addition, an increase in leaf lifespan reduced the amount of carbon allocated to leaf production. Similar conclusions can be drawn when comparing K+ fertilised and control stand in Brazil where most of the surplus of aboveground NPP in fertilised plots was allocated to wood production and where leaf lifespan was also increased. Soil respiration increased in both sites with increasing NPP reflecting that more carbon is allocated below ground in these stands. A better understanding of genetic and

  20. Application of Touch Screen Panels in the Control System of Wood-based Board Production Lines%触摸屏在人造板生产线控制系统中的应用

    Institute of Scientific and Technical Information of China (English)

    郭会堂

    2012-01-01

    The application of touch screen panels in the control system of wood-based board production lines is introduced. A touch screen panel, a man-machine interface, serves as a bridge for the bi-directional communication between operators and machines, suitable for the wide application and popularization in the control system of small and medium-sized wood-based board production lines.%介绍了触摸屏在人造板生产线控制系统中的应用。触摸屏这一人机界面作为操作人员和机器之间双向沟通的桥梁,适合在中小型人造板生产线控制系统中广泛推广应用。

  1. Comparative accounts of biological productivity characteristics and estimates of carbon fluxes in the Arabian Sea and the Bay of Bengal

    Digital Repository Service at National Institute of Oceanography (India)

    Gauns, M.; Madhupratap, M.; Ramaiah, N.; Jyothibabu, R.; Fernandes, V.; Paul, J.T.; PrasannaKumar, S.

    into the surface waters thereby reducing the primary production in the Bay of Bengal. The total living carbon content in the Bay of Bengal is much lower than in the Arabian Sea. Higher downward fluxes associated with deep mixed layer and high production...

  2. Production model in the conditions of unstable demand taking into account the influence of trading infrastructure: Ergodicity and its application

    Science.gov (United States)

    Obrosova, N. K.; Shananin, A. A.

    2015-04-01

    A production model with allowance for a working capital deficit and a restricted maximum possible sales volume is proposed and analyzed. The study is motivated by an attempt to analyze the problems of functioning of low competitive macroeconomic structures. The model is formalized in the form of a Bellman equation, for which a closed-form solution is found. The stochastic process of product stock variations is proved to be ergodic and its final probability distribution is found. Expressions for the average production load and the average product stock are found by analyzing the stochastic process. A system of model equations relating the model variables to official statistical parameters is derived. The model is identified using data from the Fiat and KAMAZ companies. The influence of the credit interest rate on the firm market value assessment and the production load level are analyzed using comparative statics methods.

  3. 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.

  4. 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.

  5. 76 FR 79545 - Cost Accounting Standards: Change to the CAS Applicability Threshold for the Inflation Adjustment...

    Science.gov (United States)

    2011-12-22

    ... BUDGET Office of Federal Procurement Policy 48 CFR Parts 9901 and 9903 Cost Accounting Standards: Change... Accounting Standards Board. ACTION: Final rule. SUMMARY: The Office of Federal Procurement Policy (OFPP), Cost Accounting Standards (CAS) Board (Board), has adopted, without change from the interim rule,...

  6. Departmental Appeals Board Decisions

    Data.gov (United States)

    U.S. Department of Health & Human Services — Decisions issued by the Chair and Board Members of the Departmental Appeals Board concerning determinations in discretionary, project grant programs, including...

  7. American Board of Surgery

    Science.gov (United States)

    ... separate application is no longer required. The American Board of Surgery is an independent, nonprofit organization founded in 1937 to provide board certification to individuals who have met a defined ...

  8. 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...

  9. Production of interleukin-6 in contracting human skeletal muscles can account for the exercise-induced increase in plasma interleukin-6

    DEFF Research Database (Denmark)

    Steensberg, A; Van Hall, Gerrit; Osada, T

    2000-01-01

    1. Plasma interleukin (IL)-6 concentration is increased with exercise and it has been demonstrated that contracting muscles can produce IL-The question addressed in the present study was whether the IL-6 production by contracting skeletal muscle is of such a magnitude that it can account for the ...... of IL-6 during muscular exercise. We suggest that IL-6 produced by skeletal contracting muscle contributes to the maintenance of glucose homeostasis during prolonged exercise.......1. Plasma interleukin (IL)-6 concentration is increased with exercise and it has been demonstrated that contracting muscles can produce IL-The question addressed in the present study was whether the IL-6 production by contracting skeletal muscle is of such a magnitude that it can account for the IL...

  10. 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…

  11. Scrum Board Game

    Science.gov (United States)

    van den Oord, Stefan; van de Goor, Wim

    The Scrum Board Game is a workshop for beginners. It is for people with any role (customer, developer, tester, etc.), who don’t exactly know what a Scrum Board is, or how to create one themselves. The workshop teaches the benefits of a Scrum Board, how to use it, and how to introduce it in projects.

  12. Models of Non-Stationary Thermodynamic Processes in Rocket Engines Taking into Account a Chemical Equilibrium of Combustion Products

    Directory of Open Access Journals (Sweden)

    A. V. Aliev

    2015-01-01

    Full Text Available The paper considers the two approach-based techniques for calculating the non-stationary intra-chamber processes in solid-propellant rocket engine (SPRE. The first approach assumes that the combustion products are a mechanical mix while the other one supposes it to be the mix, which is in chemical equilibrium. To enhance reliability of solution of the intra ballistic tasks, which assume a chemical equilibrium of combustion products, the computing algorithms to calculate a structure of the combustion products are changed. The algorithm for solving a system of the nonlinear equations of chemical equilibrium, when determining the iterative amendments, uses the orthogonal QR method instead of a method of Gauss. Besides, a possibility to apply genetic algorithms in a task about a structure of combustion products is considered.It is shown that in the tasks concerning the prediction of non-stationary intra ballistic characteristics in a solid propellant rocket engine, application of models of mechanical mix and chemically equilibrium structure of combustion products leads to qualitatively and quantitatively coinciding results. The maximum difference in parameters is 5-10%, at most. In tasks concerning the starting operation of a solid sustainer engine with high-temperature products of combustion difference in results is more essential, and can reach 20% and more.A technique to calculate the intra ballistic parameters, in which flotation of combustion products is considered in the light of a spatial statement, requires using the high-performance computer facilities. For these tasks it is offered to define structure of products of combustion and its thermo-physical characteristics, using the polynoms coefficients of which should be predefined.

  13. Harmonised GHG accounting of decentralized rapeseed fuel production in Bavaria; Harmonisierte THG-Bilanzierung der dezentralen Rapsoelkraftstoffproduktion in Bayern

    Energy Technology Data Exchange (ETDEWEB)

    Dressler, Daniela [Technologie- und Foerderzentrum (TFZ), Straubing (Germany); Engelmann, Karsten; Remmele, Edgar; Thuneke, Klaus

    2016-08-01

    The Directive 2009/28/EG (RED) requires a minimum level of greenhouse gas reduction for biofuels to be marketed. Site-specific production conditions are not considered in default values, which are specified by RED for calculating the greenhouse gas emissions. However, calculations of regional and farm specific GHG balances in accordance to the method of ExpRessBio for the production of rape seed show a considerable range of GHG-emissions in CO{sup 2}-eq (25.2-43.6 g MJ{sup -1}). For the complete product system of decentralized rapeseed oil fuel production in Bavaria a GHG reduction of 58 % can be achieved. This is slightly higher than the default value of 57 % as specified in Directive 2009/28/EG. The reason for this is that the default value under Directive 2009/28/EG is based on an industrial oil production process whereas decentralized production leads to less GHG emissions. In comparison to the application of the energy allocation method the substitution method for the assessment of rape seed cake as protein feed leads to a distinct higher GHG reduction rate of 85%.

  14. 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....

  15. MiBoard: Multiplayer Interactive Board Game

    CERN Document Server

    Dempsey, Kyle B; Jackson, G Tanner; Boonthum, Chutima; Levinstein, Irwin B; McNamara, Danielle S

    2010-01-01

    Serious games have recently emerged as an avenue for curriculum delivery. Serious games incorporate motivation and entertainment while providing pointed curriculum for the user. This paper presents a serious game, called MiBoard, currently being developed from the iSTART Intelligent Tutoring System. MiBoard incorporates a multiplayer interaction that iSTART was previously unable to provide. This multiplayer interaction produces a wide variation across game trials, while also increasing the repeat playability for users. This paper presents a demonstration of the MiBoard system and the expectations for its application.

  16. 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...

  17. 9 CFR 54.22 - State scrapie certification boards.

    Science.gov (United States)

    2010-01-01

    ... 9 Animals and Animal Products 1 2010-01-01 2010-01-01 false State scrapie certification boards. 54... SCRAPIE Scrapie Flock Certification Program § 54.22 State scrapie certification boards. An area... a State scrapie certification board for the purpose of coordinating activities for the Scrapie...

  18. 75 FR 48336 - Notice of Issuance of Statement of Federal Financial Accounting Standard 39, Subsequent Events...

    Science.gov (United States)

    2010-08-10

    ... 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... Statement of Federal Financial Accounting Standard 39, Subsequent Events: Codification of Accounting...

  19. 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.

  20. There is no accounting for tastes! Product advantages and tasting reduce consumers' scepticism towards genetically modified foods

    DEFF Research Database (Denmark)

    Bech-Larsen, Tino; Stacey, Julia

    2000-01-01

    Many studies have shown that consumers are very sceptical towards genetically modified foods. They call them 'Frankenstein foods' and are not convinced when experts and the food industry claim that there is no difference between genetically modified foods and food products they normally buy...

  1. 48 CFR 9904.405 - Accounting for unallowable costs.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Accounting for unallowable costs. 9904.405 Section 9904.405 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD... ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.405 Accounting for unallowable costs....

  2. 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...

  3. 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....

  4. Implications for the Cosmological Landscape: Can Thermal Inputs from a Prior Universe Account for Relic Graviton Production?

    CERN Document Server

    Beckwith, A W

    2008-01-01

    We present a way to accomodate relic graviton production via worm hole transitions of prior universe thermal / energy density values to our present universe. This is done in the context of providing a mechanism for thermally driven relic gravitons, and also to explain how Park's 2003 observation as to how a thermally scaled vacuum energy value plays a role in forming the early universe emergent field dynamics

  5. International carbon accounting of harvested wood products: evaluation of two models for the quantification of wood product related emissions and removals

    NARCIS (Netherlands)

    Sikkema, R.; Schelhaas, M.J.; Nabuurs, G.J.

    2002-01-01

    At the moment three alternative approaches for estimating emissions and removals of CO2 from forest harvesting and wood products are under discussion. These are atmospheric flow approach, stock change approach, and the production approach. Several methodologies are being developed to deal with these

  6. ACCOUNTING INFORMATION INDISPENSABLE SOURCE FOR THE DISCOVERY OF TAX EVASION IN THE FIELD OF PRODUCTS SUBJECT TO EXCISE

    Directory of Open Access Journals (Sweden)

    Dorel MATEȘ

    2015-12-01

    Full Text Available The present article aims to highlight the kinds of tax evasion methods in the field of products subject to excise duty and the role of the tax inspection in combating them. The research reveals which are the most common methods of tax evasion, but it tries to discern the probable developments of the process. The article has in view the inexorable reality, namely that the ingenuity method of tax fraud increases with the emergence of the new rules or barriers to the fraud. Following the research carried out we found that the tax evasion phenomenon in the field of products subject to excise duty has currently a significant impact in the economic and social Romanian reality. In order to reduce the tax evasion phenomenon in the field of products subject to excise duty, it must set up a mechanism for monitoring, oversight and fiscal control as well as the amendment of legislation, the tax evasion being mainly a consequence of the inaccuracies or imperfection of laws.

  7. Accounting for soil biotic effects on soil health and crop productivity in the design of crop rotations.

    Science.gov (United States)

    Dias, Teresa; Dukes, Angela; Antunes, Pedro M

    2015-02-01

    There is an urgent need for novel agronomic improvements capable of boosting crop yields while alleviating environmental impacts. One such approach is the use of optimized crop rotations. However, a set of measurements that can serve as guiding principles for the design of crop rotations is lacking. Crop rotations take advantage of niche complementarity, enabling the optimization of nutrient use and the reduction of pests and specialist pathogen loads. However, despite the recognized importance of plant-soil microbial interactions and feedbacks for crop yield and soil health, this is ignored in the selection and management of crops for rotation systems. We review the literature and propose criteria for the design of crop rotations focusing on the roles of soil biota and feedback on crop productivity and soil health. We consider that identifying specific key organisms or consortia capable of influencing plant productivity is more important as a predictor of soil health and crop productivity than assessing the overall soil microbial diversity per se. As such, we propose that setting up soil feedback studies and applying genetic sequencing tools towards the development of soil biotic community databases has a strong potential to enable the establishment of improved soil health indicators for optimized crop rotations. © 2014 Society of Chemical Industry.

  8. Playing the Board Game: An Empirical Analysis of University Trustee and Corporate Board Interlocks

    Science.gov (United States)

    Pusser, Brian; Slaughter, Sheila; Thomas, Scott Loring

    2006-01-01

    This study empirically examines the changing nature of linkages between 20 of the United States's most productive research universities and the corporate world by comparing the number and nature of simultaneous memberships on the boards of trustees of these institutions and the boards of directors of some of the nation's largest corporate entities…

  9. 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...

  10. 76 FR 61660 - Cost Accounting Standards: Clarification of the Exemption From Cost Accounting Standards for Firm...

    Science.gov (United States)

    2011-10-05

    ... BUDGET Office of Federal Procurement Policy 48 CFR Part 9903 Cost Accounting Standards: Clarification of the Exemption From Cost Accounting Standards for Firm-Fixed-Price Contracts and Subcontracts Awarded... of Federal Procurement Policy, Cost Accounting Standards Board. ACTION: Proposed rule. SUMMARY: The...

  11. Implications for the Cosmological Landscape: Can Thermal Inputs from a Prior Universe Account for Relic Graviton Production?

    Science.gov (United States)

    Beckwith, A. W.

    2008-01-01

    Sean Carroll's pre-inflation state of low temperature-low entropy provides a bridge between two models with different predictions. The Wheeler-de Witt equation provides thermal input into today's universe for graviton production. Also, brane world models by Sundrum allow low entropy conditions, as given by Carroll & Chen (2005). Moreover, this paper answers the question of how to go from a brane world model to the 10 to the 32 power Kelvin conditions stated by Weinberg in 1972 as necessary for the initiation of quantum gravity processes. This is a way of getting around the fact CMBR is cut off at a red shift of z = 1100. This paper discusses the difference in values of the upper bound of the cosmological constant between a large upper bound predicated for a temperature dependent vacuum energy predicted by Park (2002), and the much lower bound predicted by Barvinsky (2006). with the difference in values in vacuum energy contributing to relic graviton production. This paper claims that this large thermal influx, with a high initial cosmological constant and a large region of space for relic gravitons interacting with space-time up to the z = 1100 CMBR observational limit are interlinked processes delineated in the Lloyd (2002) analogy of the universe as a quantum computing system. Finally, the paper claims that linking a shrinking prior universe via a worm hole solution for a pseudo time dependent Wheeler-De Witt equation permits graviton generation as thermal input from the prior universe, transferred instantaneously to relic inflationary conditions today. The existence of a wormhole is presented as a necessary condition for relic gravitons. Proving the sufficiency of the existence of a worm hole for relic gravitons is a future project.

  12. Laccase-Catalyzed Surface Modification of Thermo-Mechanical Pulp (TMP) for the Production of Wood Fiber Insulation Boards Using Industrial Process Water

    OpenAIRE

    Mark Schubert; Pascal Ruedin; Chiara Civardi; Michael Richter; André Hach; Herbert Christen

    2015-01-01

    Low-density wood fiber insulation boards are traditionally manufactured in a wet process using a closed water circuit (process water). The water of these industrial processes contains natural phenolic extractives, aside from small amounts of admixtures (e.g., binders and paraffin). The suitability of two fungal laccases and one bacterial laccase was determined by biochemical characterization considering stability and substrate spectra. In a series of laboratory scale experiments, the selected...

  13. 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.

  14. Using historical accounts of harpsichord touch to empirically investigate the production and perception of dynamics on the 1788 Taskin

    Directory of Open Access Journals (Sweden)

    Jennifer eMacritchie

    2015-03-01

    Full Text Available This article investigates the extent of production and perception of dynamic differences on a French historical harpsichord, extensively revised in 1788 by Pascal Taskin. A historical review reports on the descriptions of two different types of touch found in treatises of the eighteenth century. These two touches (loud/struck and soft/pressed were used to perform single tones on the lower, upper, peau de buffle registers (the last of which Taskin is credited with having invented and the coupled 8-foot registers to investigate differences in dynamics. Acoustic measurements show varied differences of up to 11dB for the two types of touch over different pitches in each register. The strongest difference is measured in the first harmonic of note F2 on the peau de buffle. A listening experiment was conducted to test whether these differences are perceivable. Participants performed a discrimination task using pairs of single tones. Participants were able to perform significantly better than chance in correctly identifying whether pairs of single tones were same or different with respect to loudness (t (24 = 12.01, p < .001. Accuracies were influenced by pitch and register, the peau de buffle providing the strongest accuracies over the four registers tested.

  15. 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.

  16. 77 FR 28897 - Advisory Board for Exceptional Children

    Science.gov (United States)

    2012-05-16

    ..., Division of Performance and Accountability, 1011 Indian School Road NW., Suite 332, Albuquerque, NM 87104... Advisory Board for Exceptional Children (Advisory Board) will hold its next meeting in Albuquerque, New.... Mountain Time. ADDRESSES: The meeting will be held at the Hyatt Place Albuquerque/ Uptown, 6901...

  17. Building better boards.

    Science.gov (United States)

    Nadler, David A

    2004-05-01

    Companies facing new requirements for governance are scrambling to buttress financial-reporting systems, overhaul board structures--whatever it takes to comply. But there are limits to how much good governance can be imposed from the outside. Boards know what they ought to be: seats of challenge and inquiry that add value without meddling and make CEOs more effective but not all-powerful. A board can reach that goal only if it functions as a high-performance team, one that is competent, coordinated, collegial, and focused on an unambiguous goal. Such entities don't just evolve; they must be constructed to an exacting blueprint--what the author calls board building. In this article, Nadler offers an agenda and a set of tools that boards can use to define and achieve their objectives. It's important for a board to conduct regular self-assessments and to pay attention to the results of those analyses. As a first step, the directors and the CEO should agree on which of the following common board models best fits the company: passive, certifying, engaged, intervening, or operating. The directors and the CEO should then analyze which business tasks are most important and allot sufficient time and resources to them. Next, the board should take inventory of each director's strengths to ensure that the group as a whole possesses the skills necessary to do its work. Directors must exert more influence over meeting agendas and make sure they have the right information at the right time and in the right format to perform their duties. Finally, the board needs to foster an engaged culture characterized by candor and a willingness to challenge. An ambitious board-building process, devised and endorsed both by directors and by management, can potentially turn a good board into a great one.

  18. 4 CFR 22.19 - Findings and Decisions of the Board [Rule 19].

    Science.gov (United States)

    2010-01-01

    ... 4 Accounts 1 2010-01-01 2010-01-01 false Findings and Decisions of the Board . 22.19 Section 22.19 Accounts GOVERNMENT ACCOUNTABILITY OFFICE GENERAL PROCEDURES RULES OF PROCEDURE OF THE GOVERNMENT..., and directions to the parties issued by the Board; (vi) Written transcripts and electronic recordings...

  19. 76 FR 62046 - Membership of the Performance Review Board

    Science.gov (United States)

    2011-10-06

    ...), Defense Finance and Accounting Service. ACTION: Notice. SUMMARY: This notice announces the appointment of the members of the Performance Review Board (PRB) of the Defense Finance and Accounting Service (DFAS... Manager, Defense Finance and Accounting Service, Arlington, Virginia, (303) 337-3288....

  20. SMART Boards Rock

    Science.gov (United States)

    Giles, Rebecca M.; Shaw, Edward L.

    2011-01-01

    SMART Board is a technology that combines the functionality of a whiteboard, computer, and projector into a single system. The interactive nature of the SMART Board offers many practical uses for providing an introduction to or review of material, while the large work area invites collaboration through social interaction and communication. As a…

  1. Evaluate Your Board.

    Science.gov (United States)

    Heck, Glenn

    1982-01-01

    A checklist can be used to evaluate a school board's current level of performance as either "adequate" or "needs improvement." The areas covered include goal setting, policy, finance, relationships with the superintendent, community relations, board meetings, staff and personnel relationships, instructional programs, leadership, energy…

  2. Embracing an International Board

    Institute of Scientific and Technical Information of China (English)

    2011-01-01

    A new international stock board will soon be established in Shanghai,allowing foreign companies to list their businesses and tap into the China market China is moving closer to launching its own international stock board,a market for foreign companies to list their stocks in China,said Shang Fulin,

  3. Board Task Performance

    DEFF Research Database (Denmark)

    Minichilli, Alessandro; Zattoni, Alessandro; Nielsen, Sabina

    2012-01-01

    This paper addresses recent calls to narrow the micro–macro gap in management research (Bamberger, 2008), by incorporating a macro-level context variable (country) in exploring micro-level determinants of board effectiveness. Following the integrated model proposed by Forbes and Milliken (1999), we...... 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...... influence board tasks, and how the context moderates the relationship between processes and tasks. Our hypotheses are tested on a survey-based dataset of 535 medium-sized and large industrial firms in Italy and Norway, which are considered to substantially differ along legal and cultural dimensions...

  4. 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. AMERICAN ACCOUNTING

    Directory of Open Access Journals (Sweden)

    Mihaela Onica

    2005-01-01

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

  6. Accounting and strategising

    DEFF Research Database (Denmark)

    Jørgensen, Brian; Messner, Martin

    2010-01-01

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

  7. Comparability of Accounting Choices in Subsequent Measurement of Fixed Assets, Intangible Assets, and Investment Property in South American Companies

    National Research Council Canada - National Science Library

    Flaida Êmine Alves de Souza; Sirlei Lemes

    2016-01-01

    ... Accounting Standards Board (IASB). In this article, we identified the comparability degree of accounting choices in the subsequent measurement of fixed assets, intangible assets, and investment property (IP...

  8. 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...

  9. Laccase-Catalyzed Surface Modification of Thermo-Mechanical Pulp (TMP) for the Production of Wood Fiber Insulation Boards Using Industrial Process Water.

    Science.gov (United States)

    Schubert, Mark; Ruedin, Pascal; Civardi, Chiara; Richter, Michael; Hach, André; Christen, Herbert

    2015-01-01

    Low-density wood fiber insulation boards are traditionally manufactured in a wet process using a closed water circuit (process water). The water of these industrial processes contains natural phenolic extractives, aside from small amounts of admixtures (e.g., binders and paraffin). The suitability of two fungal laccases and one bacterial laccase was determined by biochemical characterization considering stability and substrate spectra. In a series of laboratory scale experiments, the selected commercial laccase from Myceliophtora thermophila was used to catalyze the surface modification of thermo-mechanical pulp (TMP) using process water. The laccase catalyzed the covalent binding of the phenolic compounds of the process water onto the wood fiber surface and led to change of the surface chemistry directly via crosslinking of lignin moieties. Although a complete substitution of the binder was not accomplished by laccase, the combined use of laccase and latex significantly improved the mechanical strength properties of wood fiber boards. The enzymatically-treated TMP showed better interactions with the synthetic binder, as shown by FTIR-analysis. Moreover, the enzyme is extensively stable in the process water and the approach requires no fresh water as well as no cost-intensive mediator. By applying a second-order polynomial model in combination with the genetic algorithm (GA), the required amount of laccase and synthetic latex could be optimized enabling the reduction of the binder by 40%.

  10. Laccase-Catalyzed Surface Modification of Thermo-Mechanical Pulp (TMP for the Production of Wood Fiber Insulation Boards Using Industrial Process Water.

    Directory of Open Access Journals (Sweden)

    Mark Schubert

    Full Text Available Low-density wood fiber insulation boards are traditionally manufactured in a wet process using a closed water circuit (process water. The water of these industrial processes contains natural phenolic extractives, aside from small amounts of admixtures (e.g., binders and paraffin. The suitability of two fungal laccases and one bacterial laccase was determined by biochemical characterization considering stability and substrate spectra. In a series of laboratory scale experiments, the selected commercial laccase from Myceliophtora thermophila was used to catalyze the surface modification of thermo-mechanical pulp (TMP using process water. The laccase catalyzed the covalent binding of the phenolic compounds of the process water onto the wood fiber surface and led to change of the surface chemistry directly via crosslinking of lignin moieties. Although a complete substitution of the binder was not accomplished by laccase, the combined use of laccase and latex significantly improved the mechanical strength properties of wood fiber boards. The enzymatically-treated TMP showed better interactions with the synthetic binder, as shown by FTIR-analysis. Moreover, the enzyme is extensively stable in the process water and the approach requires no fresh water as well as no cost-intensive mediator. By applying a second-order polynomial model in combination with the genetic algorithm (GA, the required amount of laccase and synthetic latex could be optimized enabling the reduction of the binder by 40%.

  11. 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.

  12. From board games to teambuilding

    OpenAIRE

    Mikoláš, Jiří

    2012-01-01

    The Outline of the development and history of a board game. The Mapping of the contemporary situation in the field of board games. Cultural, social and psychological aspects of playing board games. Defence of the stand that board games are not marginal subject beside modern sorts of amusement e.g. computer games. The Classification of modern board games with regard to their dominant cultural background and origin. The sociological survey on board games and motivation to their playing in the s...

  13. Infrastrukturel Accountability

    DEFF Research Database (Denmark)

    Ubbesen, Morten Bonde

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

  14. Infrastrukturel Accountability

    DEFF Research Database (Denmark)

    Ubbesen, Morten Bonde

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

  15. 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...

  16. Joint Advisory Appeals Board

    CERN Multimedia

    HR Department

    2008-01-01

    The Joint Advisory Appeals Board has examined the internal appeal lodged by a member of the personnel with regard to the decision not to award him a periodic one-step advancement for the 2006 reference year. The person concerned has not objected to the report of the Board and the final decision of the Director-General being brought to the notice of the members of the personnel. In application of Article R VI 1.18 of the Staff Regulations, these documents will therefore be posted on the notice board of the Main building (Bldg. 500) from 17 March to 30 March 2008. Human Resources Department Tel. 73911

  17. Joint Advisory Appeals Board

    CERN Multimedia

    HR Department

    2008-01-01

    The Joint Advisory Appeals Board has examined the internal appeal lodged by a member of the personnel against the decision to grant him only a periodic one-step advancement for the 2006 reference year. The person concerned has not objected to the report of the Board and the final decision of the Director-General being brought to the attention of the members of the personnel. In application of Article R VI 1.18 of the Staff Regulations, these documents will therefore be posted on the notice board of the Main Building (Bldg. 500) from 1 September to 14 September 2008. Human Resources Department (73911)

  18. Joint Advisory Appeals Board

    CERN Multimedia

    HR Department

    2008-01-01

    The Joint Advisory Appeals Board has examined the internal appeal lodged by a member of the personnel with regard to the decision not to grant him an indefinite contract. The person concerned has not objected to the report of the Board and the final decision of the Director-General being brought to the notice of the members of the personnel. In application of Article R VI 1.18 of the Staff Regulations, these documents will therefore be posted on the notice board of the Main Building (Bldg. 500) from 26 May to 6 June 2008. Human Resources Department (73911)

  19. Joint Advisory Appeals Board

    CERN Multimedia

    HR Department

    2007-01-01

    The Joint Advisory Appeals Board was convened to examine an internal appeal lodged by a member of the personnel with regard to the decision not to grant him an indefinite contract. The person concerned has requested that the report of the Board and the final decision of the Director-General be brought to the notice of the members of the personnel, in accordance with Article R VI 1.18 of the Staff Regulations. The relevant documents will therefore be posted on the notice board of the Main building (Bldg. 60) from 24 September to 7 October 2007. Human Resources Department

  20. Joint Advisory Appeals Board

    CERN Document Server

    HR Department

    2008-01-01

    The Joint Advisory Appeals Board was convened to examine an internal appeal lodged by a member of the personnel with regard to the decision not to grant him an indefinite contract. The person concerned has not objected to the report of the Board and the final decision of the Director-General being brought to the notice of the members of the personnel, in accordance with Article R VI 1.18 of the Staff Regulations. These documents will therefore be posted on the notice board of the Main Building (Bldg. 60) from 21 January to 3 February 2008. Human Resources Department (73911)

  1. Joint Advisory Appeals Board

    CERN Document Server

    HR Department

    2008-01-01

    The Joint Advisory Appeals Board has examined the internal appeal lodged by a member of the personnel against the decision to grant him only a periodic one-step advancement for the 2006 reference year. The person concerned has not objected to the report of the Board and the final decision of the Director-General being brought to the attention of the members of the personnel. In application of Article R VI 1.18 of the Staff Regulations, these documents will therefore be posted on the notice board of the Main building (bldg. 500) from 1 September to 14 September 2008. Human Resources Department (73911)

  2. Joint Advisory Appeals Board

    CERN Multimedia

    HR Department

    2006-01-01

    The Joint Advisory Appeals Board was convened to examine an appeal lodged by a member of the personnel with regard to advancement. The person concerned has requested that the report of the Board and the final decision of the Director-General be brought to the notice of the personnel in accordance with Article R VI 1.20 of the Staff Regulations. The relevant documents will therefore be posted on the notice boards of the Administration Building (No. 60) from 24 March to 10 April 2006. Human Resources Department Tel. 74128

  3. JOINT ADVISORY APPEALS BOARD

    CERN Multimedia

    Human Resources Division

    2002-01-01

    The Joint Advisory Appeals Board was convened to examine the appeal lodged by Mr Serge Peraire with regard to exceptional advancement. As the appellant has not objected, the report of the Board and the final decision of the Director-General are brought to the notice of the personnel in accordance with Article R VI 1.20 of the Staff Regulations. The relevant documents will therefore be posted on the notice boards of the Administration Building (N° 60) from 17 to 31 May 2002. Human Resources Division Tel. 74128

  4. Joint Advisory Appeals Board

    CERN Multimedia

    2003-01-01

    The Joint Advisory Appeals Board was convened to examine the appeal lodged by Mrs Judith Igo-Kemenes concerning the application of procedures foreseen by Administrative Circular N§ 26 (Rev. 3). As the appellant has not objected, the report of the Board and the final decision of the Director-General are brought to the notice of the personnel in accordance with Article R VI 1.20 of the Staff Regulations. The relevant documents will therefore be posted on the notice boards of the Administration Building (N° 60) from 6 to 20 June 2003. Human Resources Division Tel. 74128

  5. Joint Advisory Appeals Board

    CERN Multimedia

    2004-01-01

    The Joint Advisory Appeals Board was convened to examine the appeal lodged by Mrs Maria DIMOU with regard to a periodic one-step increase. As the appellant has not objected, the report of the Board and the final decision of the Director-General are brought to the notice of the personnel in accordance with Article R VI 1.20 of the Staff Regulations. The relevant documents will therefore be posted on the notice boards of the Administration Building (N° 60) from 30 April to 14 May 2004. Human Resources Department Tel. 74128

  6. Joint Advisory Appeals Board

    CERN Multimedia

    2003-01-01

    The Joint Advisory Appeals Board was convened to examine the appeal lodged by Mr Aloïs Girardoz with regard to classification and advancement. As the appellant has not objected, the Board's report and the Director-General's decision will be brought to the notice of the personnel in accordance with Article R VI 1.20 of the Staff Regulations. The relevant documents will therefore be posted on the notice boards of the Administration Building (N° 60) from 15 to 29 August 2003. Human Resources Division Tel. 74128

  7. JOINT ADVISORY APPEALS BOARD

    CERN Multimedia

    Human Resources Division

    2002-01-01

    The Joint Advisory Appeals Board was convened to examine the appeal lodged by Mr Bertrand Nicquevert with regard to the non-resident allowance. As the appellant has not objected, the report of the Board and the final decision of the Director-General are brought to the notice of the personnel in accordance with Article R VI 1.20 of the Staff Regulations. The relevant documents will therefore be posted on the notice boards of the Administration Building (N° 60) from 29 November to 13 December 2002. Human Resources Division Tel. 74128

  8. JOINT ADVISORY APPEALS BOARD

    CERN Multimedia

    Human Resources Division

    2002-01-01

    The Joint Advisory Appeals Board was convened to examine the appeal lodged by Mr Jack Blanchard with regard to 'non recognition of specific functions'. As the appellant has not objected, the report of the Board and the final decision of the Director-General are brought to the notice of the personnel in accordance with Article R VI 1.20 of the Staff Regulations. The relevant documents will therefore be posted on the notice boards of the Administration Building (N° 60) from 12th to 26th April 2002. Human Resources Division Tel. 74128

  9. JOINT ADVISORY APPEALS BOARD

    CERN Multimedia

    Human Resources Division

    2002-01-01

    The Joint Advisory Appeals Board was convened to examine the appeal lodged by Mr Antonio Millich with regard to advancement. As the appellant has not objected, the report of the Board and the final decision of the Director-General are brought to the notice of the personnel in accordance with Article R VI 1.20 of the Staff Regulations. The relevant documents will therefore be posted on the notice boards of the Administration Building (N° 60) from 27 September to 11 October 2002. Human Resources Division Tel. 74128

  10. Joint Advisory Appeals Board

    CERN Multimedia

    2003-01-01

    The Joint Advisory Appeals Board was convened to examine the appeal lodged by Mr Poul Frandsen concerning his assimilation into the new career structure. As the appellant has not objected, the report of the Board and the final decision of the Director-General are brought to the notice of the personnel in accordance with Article R VI 1.20 of the Staff Regulations. The relevant documents will therefore be posted on the notice boards of the Administration Building (N° 60) from 13 to 24 January 2003. Human Resources Division Tel. 74128

  11. JOINT ADVISORY APPEALS BOARD

    CERN Multimedia

    Human Resources Division

    2002-01-01

    The Joint Advisory Appeals Board was convened to examine the appeal lodged by Mr Luc Vos with regard to advancement. As the appellant has not objected, the report of the Board and the final decision of the Director-General are brought to the notice of the personnel in accordance with Article R VI 1.20 of the Staff Regulations. The relevant documents will therefore be posted on the notice boards of the Administration Building (N° 60) from 14 to 28 June 2002. Human Resources Division Tel. 74128

  12. Primer printed circuit boards

    CERN Document Server

    Argyle, Andrew

    2009-01-01

    Step-by-step instructions for making your own PCBs at home. Making your own printed circuit board (PCB) might seem a daunting task, but once you master the steps, it's easy to attain professional-looking results. Printed circuit boards, which connect chips and other components, are what make almost all modern electronic devices possible. PCBs are made from sheets of fiberglass clad with copper, usually in multiplelayers. Cut a computer motherboard in two, for instance, and you'll often see five or more differently patterned layers. Making boards at home is relatively easy

  13. JOINT ADVISORY APPEALS BOARD

    CERN Multimedia

    Personnel Division

    1999-01-01

    The Joint Advisory Appeals Board was convened to examine the appeal lodged by Mr Joào Bento with regard to residential category. As the appellant has not objected, the recommendations of the Board and the final decision of the Director-General are brought to the notice of the personnel in accordance with Article RÊVIÊ1.20 of the Staff Regulations.The relevant documents will therefore be posted on the notice boards of the Administration Building (N¡ 60) from 29 October to 12 November 1999.Personnel DivisionTel. 74128

  14. Cooperation Between the Russia Federation and the United States to Enhance the Existing Nuclear-Material Protection, Control, and Accounting Systems at Mayak Production Association

    Energy Technology Data Exchange (ETDEWEB)

    Cahalane, P.T.; Ehinger, M.H.; James, L.T.; Jarrett, J.H.; Lundgren, R.A.; Manatt, D.R.; Niederauer, G.F.; Olivos, J.D.; Prishchepov, A.I.; Starodubtsev, G.S.; Suda, S.C.; Tittemore, G.W.; Zatorsky, Y.M.

    1999-07-19

    The Ministry of the Russian Federation for Atomic Energy (MINATOM) and the US Department of Energy (DOE) are engaged in joint, cooperative efforts to reduce the likelihood of nuclear proliferation by enhancing Material Protection, Control and Accounting (MPC&A) systems in both countries. Mayak Production Association (Mayak) is a major Russian nuclear enterprise within the nuclear complex that is operated by lylINATOM. This paper describes the nature, scope, and status of the joint, cooperative efforts to enhance existing MPC&A systems at Mayak. Current cooperative efforts are focused on enhancements to the existing MPC&A systems at two of the plants operated by Mayak that work with proliferation-sensitive nuclear materials.

  15. 76 FR 28434 - Notice of Issuance of Statement of Federal Financial Accounting Standard 40, Definitional Changes...

    Science.gov (United States)

    2011-05-17

    ... ADVISORY BOARD Notice of Issuance of Statement of Federal Financial Accounting Standard 40, Definitional Changes Related to Deferred Maintenance and Repairs: Amending Statement of Federal Financial Accounting... Financial Accounting Standard 40, Definitional Changes Related to Deferred Maintenance and Repairs:...

  16. 78 FR 27137 - Verification of Statements of Account Submitted by Cable Operators and Satellite Carriers

    Science.gov (United States)

    2013-05-09

    ... Accountants (``AICPA'') or the State Board of Accountancy that licensed the auditor while the audit is... of Accountancy for the jurisdiction(s) where the CPA practices (rather than the AICPA). However, CPAs...

  17. 76 FR 40908 - Notice of Issuance of Statement of Federal Financial Accounting Standards 41, Deferral of the...

    Science.gov (United States)

    2011-07-12

    ... From the Federal Register Online via the Government Publishing Office ] FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Issuance of Statement of Federal Financial Accounting Standards 41... (FASAB) has issued Statement of Federal Financial Accounting Standards 41, Accounting for Federal...

  18. 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.

  19. Accounting for Taste: Board Member Preferences and Corporate Policy Choices

    OpenAIRE

    Richardson, Scott; Tuna, A. Irem; Wysocki, Peter D.

    2003-01-01

    This paper explores whether firms that share common directors also pursue similar corporate policies. Using a sample of 885 U.S. firms with common directors, we find that director fixed effects strongly explain variation in firms' governance, financial, disclosure, and strategic policy choices. Moreover, the director fixed effects provide incremental explanatory power over traditional economic determinants of firms' policies. consistent with our hypotheses, the director effects are less prono...

  20. 76 FR 79184 - Agency Information Collection Activities: Announcement of Board Approval Under Delegated...

    Science.gov (United States)

    2011-12-21

    ... electronic benefit transfer or other reimbursement systems under those acts. The Board believes that the... issuers to respond at the charter level. The Board also received several comments suggesting that the... inherent within either set of accounting standards, the Board believes that no substantial benefit would...

  1. 7 CFR 984.66 - Assistance of the Board in meeting reserve obligation.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Assistance of the Board in meeting reserve obligation... Board in meeting reserve obligation. The Board may assist any handler in accounting for his reserve obligation and may aid any handler in acquiring walnuts to meet any deficiency in his reserve obligation,...

  2. Checking a printed board

    CERN Multimedia

    1977-01-01

    An 'Interactive Printed Circuit Board Design System' has been developed by a company in a Member-State. Printed circuits are now produced at the SB's surface treatment workshop using a digitized photo-plotter.

  3. CMS Collaboration Board Meeting

    CERN Multimedia

    Hoch, Michael

    2013-01-01

    The first CMS Collaboration Board meeting of the year (2013) provided an opportunity to thank Teresa Rodrigo, Matthias Kasemann and Randy Ruchti, the 2011-12 CB Chair, Deputy Chair and Secretary, respectively.

  4. Accounting information system in turkish shipbuilding industry: Special accounting applications

    OpenAIRE

    DAŞTAN, Abdulkerim; Sercan EROL

    2014-01-01

    This study is considered in an effort to analyze the accounting information system in Turkish shipbuilding industry enterprises objectively accompanied by the elements of the accounting organization which are the document, the book and the chart of accounts and to demonstrate the accounting activities which are in existence under the present circumstances in Turkey. Shipbuilding industry creates a lot of added value such as the transfer and production of new technologies, employment and forei...

  5. Accounting information system in turkish shipbuilding industry: Special accounting applications

    OpenAIRE

    DAŞTAN, Abdulkerim; Sercan EROL

    2011-01-01

    This study is considered in an effort to analyze the accounting information system in Turkish shipbuilding industry enterprises objectively accompanied by the elements of the accounting organization which are the document, the book and the chart of accounts and to demonstrate the accounting activities which are in existence under the present circumstances in Turkey. Shipbuilding industry creates a lot of added value such as the transfer and production of new technologies, employment and forei...

  6. RS-232 Led Board

    CERN Document Server

    Tskhvaradze, Vladimir

    2007-01-01

    This article demonstrates how to develop a Microchip PIC16F84 based device that supports RS-232 interface with PC. Circuit (LED Board) design and software development will be discussed. PicBasic Pro Compiler from microEngineering Labs, Inc. is used for PIC programming. Development of LED Board Control Console using C/C++ is also briefly discussed. The project requires basic work experience with Microchip PICs, serial communication and programming.

  7. 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...

  8. 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…

  9. 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…

  10. Better environment with green accounts ?

    DEFF Research Database (Denmark)

    Jørgensen, Michael Søgaard

    1998-01-01

    The article discusses the prerequisites for environmental improvement through green accounts. Examples are given for the use within the work of food production, cleaning and education.......The article discusses the prerequisites for environmental improvement through green accounts. Examples are given for the use within the work of food production, cleaning and education....

  11. 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.

  12. 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…

  13. 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…

  14. 78 FR 4847 - Board Meeting

    Science.gov (United States)

    2013-01-23

    ... 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 Credit Administration in McLean, Virginia,...

  15. 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)....

  16. 76 FR 53377 - Cost Accounting Standards; Allocation of Home Office Expenses to Segments

    Science.gov (United States)

    2011-08-26

    ... BUDGET Office of Federal Procurement Policy 48 CFR Part 9904 Cost Accounting Standards; Allocation of... Procurement Policy (OFPP), Cost Accounting Standards Board (Board). ACTION: Notice of Discontinuation of Rulemaking. SUMMARY: The Office of Federal Procurement Policy (OFPP), Cost Accounting Standards (CAS)...

  17. 78 FR 40665 - Cost Accounting Standards: CAS 413 Pension Adjustments for Extraordinary Events

    Science.gov (United States)

    2013-07-08

    ... BUDGET Office of Federal Procurement Policy 48 CFR Part 9904 Cost Accounting Standards: CAS 413 Pension Adjustments for Extraordinary Events AGENCY: Cost Accounting Standards Board, Office of Federal Procurement... Policy (OFPP), Cost Accounting Standards (CAS) Board, is conducting fact-finding for the development of...

  18. 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...

  19. Does Board Diversity Really Matter?

    DEFF Research Database (Denmark)

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

    2013-01-01

    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......, our results support the view that increasing the proportion of board members from common law countries would be beneficial for the largest German and Nordic listed companies....

  20. JOINT ADVISORY APPEALS BOARD

    CERN Multimedia

    Human Resources Division

    2001-01-01

    The Joint Advisory Appeals Board was convened to examine the appeal lodged by Mr Neil Calder, Mrs Sudeshna Datta Cockerill, Mrs Andrée Fontbonne, Mrs Moniek Laurent and Mr Ulrich Liptow with regard to membership in the Pension Fund under the period with a Paid Associate contract, appeals dealt with on a collective basis. As the appellants have not objected, the report of the Board and the final decision of the Director-General are brought to the notice of the personnel in accordance with Article R VI 1.20 of the Staff Regulations. The relevant documents will therefore be posted on the notice boards of the Administration Building (N° 60) from 10 to 31 August 2001.

  1. 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.

  2. Comparing the sustainability impacts of solar thermal and natural gas combined cycle for electricity production in Mexico: Accounting for decision makers' priorities

    Science.gov (United States)

    Rodríguez-Serrano, Irene; Caldés, Natalia; Oltra, Christian; Sala, Roser

    2017-06-01

    The aim of this paper is to conduct a comprehensive sustainability assessment of the electricity generation with two alternative electricity generation technologies by estimating its economic, environmental and social impacts through the "Framework for Integrated Sustainability Assessment" (FISA). Based on a Multiregional Input Output (MRIO) model linked to a social risk database (Social Hotspot Database), the framework accounts for up to fifteen impacts across the three sustainability pillars along the supply chain of the electricity production from Solar Thermal Electricity (STE) and Natural Gas Combined Cycle (NGCC) technologies in Mexico. Except for value creation, results show larger negative impacts for NGCC, particularly in the environmental pillar. Next, these impacts are transformed into "Aggregated Sustainability Endpoints" (ASE points) as a way to support the decision making in selecting the best sustainable project. ASE points obtained are later compared to the resulting points weighted by the reported priorities of Mexican decision makers in the energy sector obtained from a questionnaire survey. The comparison shows that NGCC achieves a 1.94 times worse negative score than STE, but after incorporating decision makerś priorities, the ratio increases to 2.06 due to the relevance given to environmental impacts such as photochemical oxidants formation and climate change potential, as well as social risks like human rights risks.

  3. "The Case Against Intergenerational Accounting: The Accounting Campaign Against Social Security and Medicare"

    OpenAIRE

    James K. Galbraith; Wray , L. Randall; Mosler, Warren

    2009-01-01

    The Federal Accounting Standards Advisory Board (FASAB) has proposed subjecting the entire federal budget to "intergenerational accounting"--which purports to calculate the debt burden our generation will leave for future generations--and is soliciting comments on the recommendations of its two "exposure drafts." The authors of this brief find that intergenerational accounting is a deeply flawed and unsound concept that should play no role in federal government budgeting, and that arguments b...

  4. Integrating Critical Spreadsheet Competencies into the Accounting Curriculum

    Science.gov (United States)

    Walters, L. Melissa; Pergola, Teresa M.

    2012-01-01

    The American Institute of Certified Public Accountants (AICPA) and the International Accounting Education Standards Board (IAESB) identify spreadsheet technology as a key information technology (IT) competency for accounting professionals. However requisite spreadsheet competencies are not specifically defined by the AICPA or IAESB nor are they…

  5. 12 CFR 214.5 - Accounts with foreign banks.

    Science.gov (United States)

    2010-01-01

    ... RELATIONS WITH FOREIGN BANKS AND BANKERS (REGULATION N) Regulations § 214.5 Accounts with foreign banks. (a) Any Federal Reserve Bank, with the consent of the Board, may open and maintain accounts payable in... 12 Banks and Banking 2 2010-01-01 2010-01-01 false Accounts with foreign banks. 214.5 Section...

  6. 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)

  7. 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.…

  8. 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)

  9. 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 ...

  10. 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.

  11. Joint Advisory Appeals Board

    CERN Document Server

    2013-01-01

    The Joint Advisory Appeals Board has examined the internal appeal lodged by a former member of the personnel, a beneficiary of the CERN Pension Fund, against the calculation of his pension in the framework of the Progressive Retirement Programme.   The person concerned has not objected to the report of the Board and the final decision of the Director-General being brought to the attention of the members of the personnel. In application of Article R VI 1.18 of the Staff Regulations, these documents will therefore be available from 26 July to 11 August 2013 at the following link. HR Department Head Office

  12. New Service Status Board

    CERN Multimedia

    2013-01-01

    On Monday 14 October, the Service Status Board for GS and IT will change. The new Status Board will be integrated with the CERN Service Portal and with the CERN Service Catalogue.   As of today, the SSB will display “Service Incidents”, “Planned Interventions” and “Service Changes”. References valid from 14 October: CERN SSB at https://cern.ch/ssb Computing SSB (previously IT SSB) at https://cern.ch/itssb   Nicole Cremel, IT and GS Service Management Support

  13. A Practical Guide to Effective School Board Meetings

    Science.gov (United States)

    Townsend, Rene S.; Brown, James R.; Buster, Walter L.

    2005-01-01

    As superintendent, and with the support of this detailed book, board meetings can now be turned into productive, results-getting events that help one focus on teaching, learning, and achieving district goals. The authors, having chaired over 1,000 board meetings among them, discuss: (1) Creating role clarity and building the superintendent-based…

  14. 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,...

  15. Board affiliation and pay gap

    Institute of Scientific and Technical Information of China (English)

    Shenglan; Chen; Hui; Ma; Danlu; Bu

    2014-01-01

    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.

  16. Transforming hospital board meetings: guidelines for comprehensive change.

    Science.gov (United States)

    Gautam, Kanak

    2005-01-01

    Does the following remind you of a hospital board meeting you attended recently? The meeting starts late, the PowerPoint presentation on hospital operations is too detailed to understand, 20 minutes are spent discussing parking, one or two trustees do all the talking, others check their PDAs or scribble on the agenda, and you try to keep your mouth shut while yawning. Hospital board meetings are often described as ritualized, unfocused, rambling, mindless, and inconclusive. Experts agree that board meetings in many hospitals are dysfunctional and need restructuring (Knecht 2001; Perrine 2003; Orlikoff and Totten 2002). Recently, St. Joseph Hospital in Orange, California, employed consultants and invested much effort in making its board meetings productive (Perrine). More such endeavors are needed for better hospital governance. In the last 5 years, several books and articles have focused on reforming board meetings. In this article I draw on them to discuss key problems of board meetings and how to make the meetings more effective.

  17. What's All This Talk about Accountability?

    Science.gov (United States)

    Bogue, E. Grady

    2006-01-01

    Demands for public accountability have built to a crescendo over the past several decades, driving home the fact that governing boards have premier responsibility as guardians of a college or university's performance. But to what extent do higher education's many stakeholders hold common perspectives on the definition and purpose of…

  18. Extraordinary Across the Board.

    Science.gov (United States)

    Motwane, Aman

    This paper argues that to survive in today's intense marketplace, it is not enough to be good at a few things. Rather, one must excel across the board--at communicating, innovating, execution, speed, selling, negotiating, service, leadership, teamwork and more. Every individual who wants to be a part of the future must learn to become…

  19. Board Task Performance

    DEFF Research Database (Denmark)

    Minichilli, Alessandro; Zattoni, Alessandro; Nielsen, Sabina

    2012-01-01

    This paper addresses recent calls to narrow the micro–macro gap in management research (Bamberger, 2008), by incorporating a macro-level context variable (country) in exploring micro-level determinants of board effectiveness. Following the integrated model proposed by Forbes and Milliken (1999), ...

  20. 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

  1. Process for production of high density/high performance binderless boards from whole coconut husk : part I : Lignin as intrinsic thermosetting binder resin

    NARCIS (Netherlands)

    Dam, van J.E.G.; Oever, van den M.J.A.; Teunissen, W.; Keijsers, E.R.P.; Peralta, A.G.

    2004-01-01

    Coconuts are abundantly growing in coastal areas of tropical countries. The coconut husk is available in large quantities as residue from coconut production in many areas, which is yielding the coarse coir fibre. The husk comprises ca. 30 wt.% coir fibres and 70 wt.% pith. Both fibre and pith are

  2. Process for production of high density/high performance binderless boards from whole coconut husk : part I : Lignin as intrinsic thermosetting binder resin

    NARCIS (Netherlands)

    Dam, van J.E.G.; Oever, van den M.J.A.; Teunissen, W.; Keijsers, E.R.P.; Peralta, A.G.

    2004-01-01

    Coconuts are abundantly growing in coastal areas of tropical countries. The coconut husk is available in large quantities as residue from coconut production in many areas, which is yielding the coarse coir fibre. The husk comprises ca. 30 wt.% coir fibres and 70 wt.% pith. Both fibre and pith are ex

  3. Accounting for Human Health and Ecosystems Quality in Developing Sustainable Energy Products: The Implications of Wood Biomass-based Electricity Strategies to Climate Change Mitigation

    Science.gov (United States)

    Weldu, Yemane W.

    The prospect for transitions and transformations in the energy sector to mitigate climate change raises concerns that actions should not shift the impacts from one impact category to another, or from one sustainability domain to another. Although the development of renewables mostly results in low environmental impacts, energy strategies are complex and may result in the shifting of impacts. Strategies to climate change mitigation could have potentially large effects on human health and ecosystems. Exposure to air pollution claimed the lives of about seven million people worldwide in 2010, largely from the combustion of solid fuels. The degradation of ecosystem services is a significant barrier to achieving millennium development goals. This thesis quantifies the biomass resources potential for Alberta; presents a user-friendly and sector-specific framework for sustainability assessment; unlocks the information and policy barriers to biomass integration in energy strategy; introduces new perspectives to improve understanding of the life cycle human health and ecotoxicological effects of energy strategies; provides insight regarding the guiding measures that are required to ensure sustainable bioenergy production; validates the utility of the Environmental Life Cycle Cost framework for economic sustainability assessment; and provides policy-relevant societal cost estimates to demonstrate the importance of accounting for human health and ecosystem externalities in energy planning. Alberta is endowed with a wealth of forest and agricultural biomass resources, estimated at 458 PJ of energy. Biomass has the potential to avoid 11-15% of GHG emissions and substitute 14-17% of final energy demand by 2030. The drivers for integrating bioenergy sources into Alberta's energy strategy are economic diversification, technological innovation, and resource conservation policy objectives. Bioenergy pathways significantly improved both human health and ecosystem quality from coal

  4. INTERPRETATION, COPING & ACCOUNTABILITY IN SOCIAL ACCOUNTING

    OpenAIRE

    Lehman, Glen

    2013-01-01

    Many accountants and accounting theorists believe that objective accounts of the external world are possible. This paper critiques such arguments via an examination of the ethical assumptions underpinning social and environmental accounting. In the early 1990s, David Solomons and Tony Tinker debated the idea that accounting was a fair, just and neutral means to represent reality. On the one hand, Tinker argued that accounting reports are simply artificial constructions and are not objectiv...

  5. Hands-On Bulletin Boards.

    Science.gov (United States)

    Henneman, Dawn

    1984-01-01

    Patterns and directions are given for making bulletin boards that teach language arts and mathematics skills through hands-on student involvement. The boards help teach multiplication tables, word contractions, letter sounds, homonyms, compound words, alphabetization, and other skills. (PP)

  6. Hands-On Bulletin Boards.

    Science.gov (United States)

    Henneman, Dawn

    1984-01-01

    Patterns and directions are given for making bulletin boards that teach language arts and mathematics skills through hands-on student involvement. The boards help teach multiplication tables, word contractions, letter sounds, homonyms, compound words, alphabetization, and other skills. (PP)

  7. Formal description of board games

    OpenAIRE

    Nowak, Stanislav

    2011-01-01

    The aim of thesis was to design a mathematical formalism that allows describing and exploring the properties of board games. The work benefits from the findings of automata theory and logic programming. First part of thesis deals with finite automata and their possible applications for the needs of board games. The result is an extension of finite-state automaton covering the specifics of board games called game automaton. Board games are a complex domain hight level tools should be used. Suc...

  8. 高职院校会计类专业校内生产性实训基地建设探索%Exploration on the Construction of Campus Productive Practice Base of Accounting Specialties in Higher Vocational Colleges

    Institute of Scientific and Technical Information of China (English)

    唐志贤

    2015-01-01

    教育部16号文提出高职教育要积极推行与生产劳动和社会实践相结合的学习模式,作者认为高职院校生产性实训基地建设是实现会计职业教育与生产劳动、社会实践的最佳结合点。文章从当前会计类专业实践教学现状分析出发,提出了会计类生产性实训基地建设意义与目标,对建设会计类专业生产性实训基地进行了积极的探索分析。%The No.16 document of the Ministry of Education puts forward that higher vocational education should actively carry out learning mode combined with productive labor and social practice. The author thinks that construction of productive practice base in higher vocational colleges is the best measure to realize the integration of accounting professional education with productive labor and social practice. Starting from the present situation of the practice teaching of accounting specialties, this article proposes the significance and aim of accounting productive practice base construction, and carries on active exploration and analysis of the construction of accounting productive practice base.

  9. 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

    ... purposes of the securities laws, any accounting principles established by a standard setting body that... April 25, 2003, the Commission issued a policy statement concluding that the Financial Accounting Standards Board (``FASB'') and its parent organization, the Financial Accounting Foundation...

  10. Accounting for intended use application in characterizing the contributions of cyclopentasiloxane (D5) to aquatic loadings following personal care product use: antiperspirants, skin care products and hair care products.

    Science.gov (United States)

    Montemayor, Beta P; Price, Bradford B; van Egmond, Roger A

    2013-10-01

    Decamethylcyclopentasiloxane, commonly known as D5 (cyclopentasiloxane) has a wide application of use across a multitude of personal care product categories. The relative volatility of D5 is one of the key properties attributed to this substance that provide for the derived performance benefits from the use of this raw material in personal care formulations. On this basis, rapid evaporative loss following use of many products comprising D5 is expected following typical use application and corresponding wear time. Studies were conducted on three key product categories containing D5 (antiperspirants, skin care products and hair care products) to characterize the amount of D5 that may be destined to 'go down the drain' following simulated typical personal care use scenarios. Marketed antiperspirants and skin care products were applied to human subjects and hair care products were applied to human hair tressesand subsequently rinsed off at designated time points representative of typical consumer cleansing and personal hygiene habits. Wash water was collected at 0, 8 and 24h (antiperspirant and hair care analysis) and additionally at 4h (skin care analysis) post product application and samples were analyzed by isotope dilution headspace gas chromatography/mass spectrometry (GC/MS) to quantify the concentration of D5 destined to be available to go down the drain in captured wash water. It is demonstrated that significant amounts of D5 in 'leave-on' application products evaporate during typical use and that the concentration of D5 available to go down the drain under such conditions of use is only a very small (negligible) fraction of that delivered immediately upon product application.

  11. An innovative "ChemicalVia" process for the production of high density interconnect printed circuit boards The ATLAS muon chamber quality control with the X-ray tomograph at CERN

    CERN Document Server

    Da Silva, Vitor; Watts, David; Van der Bij, Erik; Banhidi, Z; Berbiers, Julien; Lampl, W; Marchesotti, M; Rangod, Stephane; Sbrissa, E; Schuh, S; Voss, Rüdiger; Zhuravlov, V

    2004-01-01

    The ChemicalVia process, patented by CERN, provides a new method of making microvias in high-density multilayer printed circuit boards of different types, such as sequential build-up (SBU), high density interconnected (HDI), or laminated multi-chip modules (MCM-L). The process uses chemical etching instead of laser, plasma or other etching techniques and can be implemented in a chain production line. This results in an overall reduced operation and maintenance cost and a much shorter hole production time as compared with other microvia processes. copy Emerald Group Publishing Limited. 4 Refs.4 An essential part of the Muon Spectrometer of the ATLAS experiment is based on the Monitored Drift Tube (MDT) technology. About 1200 muon drift chambers are being built at 13 institutes all over the world. The MDT chambers require an exceptional mechanical construction accuracy of better than 20 mu m. A dedicated X-ray tomograph has been developed at CERN since 1996 to control the mechanical quality of the chambers. The...

  12. 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.

  13. The American Board of Orthodontics: Diplomate recertification.

    Science.gov (United States)

    Riolo, Michael L; Owens, S Ed; Dykhouse, Vance J; Moffitt, Allen H; Grubb, John E; Greco, Peter M; English, Jeryl D; Briss, Barry S; Cangialosi, Thomas J

    2004-12-01

    Although some specialty certifying boards began recommending or requiring recertification of their "boarded" specialists as early as 1986, recertification is a relatively new concept for the specialty of orthodontics. In the mid 1990s, the American Board of Orthodontics (ABO) recognized that many other medical and dental specialty boards had already established voluntary or mandatory recertification policies and decided to establish its own time-limited certifying policy. After a series of field tests involving former directors, council members of the College of Diplomates of the ABO, and volunteer diplomates, the ABO instituted a recertification policy for candidates who applied for initial certification after January 1, 1998. Since then, the total number of diplomates who have been recertified has steadily increased. Surveys of successfully recertified diplomates reflect a positive feeling about the process. When medical and dental specialists are expected to be more accountable, recertification has been shown to be a valid method to help ensure continued competency. The ABO believes that the formulation of educational and certifying processes to document a diplomate's clinical competency throughout his or her career will help to serve the public welfare. The ABO is attempting to make initial certification and periodic recertification attainable for more orthodontists and, in so doing, to provide a standard by which we exist as a specialty.

  14. Preliminary Design of an Automated White Board Cleaner

    African Journals Online (AJOL)

    Toshiba

    An International Multidisciplinary Journal, Ethiopia. Vol. 8 (2), Serial No. ... The mechanism of the automated board cleaner entails a horizontal motion. The design is aimed ..... The production cost of chains is relatively high. (ii) The chain drive.

  15. 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,…

  16. 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,…

  17. ACCOUNTING HARMONIZATION AND HISTORICAL COST ACCOUNTING

    Directory of Open Access Journals (Sweden)

    Valentin Gabriel CRISTEA

    2017-05-01

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

  18. 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...

  19. 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.

  20. 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 ...

  1. 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.

  2. 21st Century Water Asset Accounting: Implications Report (WERF Report INFR6R12b)

    Science.gov (United States)

    This project is an important first step towards developing water industry standards and accounting protocols for green infrastructure that could be adopted by the Governmental Accounting Standards Board (GASB) to promote green infrastructure investment. Green infrastructure, the ...

  3. Methodological Approaches for Estimating Gross Regional Product after Taking into Account Depletion of Natural Resources, Environmental Pollution and Human Capital Aspects

    Directory of Open Access Journals (Sweden)

    Boris Alengordovich Korobitsyn

    2015-09-01

    Full Text Available A key indicator of the System of National Accounts of Russia at a regional scale is Gross Regional Product characterizing the value of goods and services produced in all sectors of the economy in a country and intended for final consumption, capital formation and net exports (excluding imports. From a sustainability perspective, the most weakness of GRP is that it ignores depreciation of man-made assets, natural resource depletion, environmental pollution and degradation, and potential social costs such as poorer health due to exposure to occupational hazards. Several types of alternative approaches to measuring socio-economic progress are considering for six administrative units of the Ural Federal District for the period 2006–2014. Proposed alternatives to GRP as a measure of social progress are focused on natural resource depletion, environmental externalities and some human development aspects. The most promising is the use of corrected macroeconomic indicators similar to the “genuine savings” compiled by the World Bank. Genuine savings are defined in this paper as net savings (net gross savings minus consumption of fixed capital minus the consumption of natural non-renewable resources and the monetary evaluations of damages resulting from air pollution, water pollution and waste disposal. Two main groups of non renewable resources are considered: energy resources (uranium ore, oil and natural gas and mineral resources (iron ore, copper, and aluminum. In spite of various shortcomings, this indicator represents a considerable improvement over GRP information. For example, while GRP demonstrates steady growth between 2006 and 2014 for the main Russian oil- and gas-producing regions — Hanty-Mansi and Yamalo-Nenets Autonomous Okrugs, genuine savings for these regions decreased over all period. It means that their resource-based economy could not be considered as being on a sustainable path even in the framework of

  4. 75 FR 69706 - SES Performance Review Board

    Science.gov (United States)

    2010-11-15

    ... Performance Review Board (PRB). FOR FURTHER INFORMATION CONTACT: Emily Carroll, Chief, Human Resources... and evaluates the initial appraisal of a senior executive's performance by the supervisor and... SAFETY BOARD SES Performance Review Board AGENCY: National Transportation Safety Board. ACTION:...

  5. 76 FR 70169 - SES Performance Review Board

    Science.gov (United States)

    2011-11-10

    ..., Performance Review Board (PRB). FOR FURTHER INFORMATION CONTACT: Emily T. Carroll, Chief, Human Resources... and evaluates the initial appraisal of a senior executive's performance by the supervisor and... SAFETY BOARD SES Performance Review Board AGENCY: National Transportation Safety Board. ACTION:...

  6. 78 FR 60321 - SES Performance Review Board

    Science.gov (United States)

    2013-10-01

    ..., Performance Review Board (PRB). FOR FURTHER INFORMATION CONTACT: Emily T. Carroll, Chief, Human Resources... and evaluates the initial appraisal of a senior executive's performance by the supervisor and... SAFETY BOARD SES Performance Review Board AGENCY: National Transportation Safety Board. ACTION:...

  7. 77 FR 60146 - SES Performance Review Board

    Science.gov (United States)

    2012-10-02

    ..., Performance Review Board (PRB). FOR FURTHER INFORMATION CONTACT: Emily T. Carroll, Chief, Human Resources... and evaluates the initial appraisal of a senior executive's performance by the supervisor and... SAFETY BOARD SES Performance Review Board AGENCY: National Transportation Safety Board. ACTION:...

  8. Application of the model of the printed circuit board with regard to the topology of external conductive layers for calculation of the thermal conditions of the printed circuit board

    Science.gov (United States)

    Rybakov, I. M.; Goryachev, N. V.; Kochegarov, I. I.; Grishko, A. K.; Brostilov, S. A.; Yurkov, N. K.

    2017-01-01

    The paper proves the necessity of taking into account external conductive layers of the printed circuit board with the thermal physical designing radio-electronic means. For example, a single printed circuit board shows the level of influence of the external conductive layer on the thermal conditions of the printed circuit board. It proved the influence of Joule heat in the thermal conditions of a single conductor. Developed geometrical and thermal printed circuit board models take into account the topological layer and can improve the accuracy of determining the thermal conditions of the printed circuit board.

  9. Women on Boards and Corporate Social Responsibility

    Directory of Open Access Journals (Sweden)

    Eunjung Hyun

    2016-03-01

    Full Text Available A growing body of research suggests that having more women in the boardroom leads to better corporate social responsibility (CSR performance. However, much of this work views the CSR-enhancing effect of women directors as largely driven by their moral orientations and rarely considers other underlying mechanisms. Moreover, less explored are the firm-specific conditions under which such CSR-promoting roles of female directors might be performed more (or less effectively. In this paper, we seek to bridge this gap in the literature by (1 proposing an additional account for the positive influence of female independent directors on the firm’s CSR and (2 illuminating the organizational context in which female directorship is likely to translate into good CSR performance. We argue that women independent directors might take CSR issues more seriously than their male counterparts not only because of their stronger moral orientations, but also because they have reputational reasons to do so. Further, we suggest that female directors’ concerns about CSR-relevant matters are more (less likely to gain support from other members of the organization when their company is doing more (less business in the product markets where reputation for CSR is more (less vital for success. Using a sample of Standard & Poor’s (S&P 1500 index firms (2000–2009 and the data on their board composition and CSR ratings, we find strong support for our argument. We find that the number (or proportion of women independent directors is positively associated with a firm’s CSR ratings and that the strength of this relationship depends on the level of the firm’s consumer market orientation.

  10. Corporate Accounting Policy Efficiency Improvement

    Directory of Open Access Journals (Sweden)

    Elena K. Vorobei

    2013-01-01

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

  11. 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...

  12. Comparison of the Theory of Constraints with the Traditional Cost Accounting Methods in Respect to Product Mix Decisions Comparison of the Theory of Constraints with the Traditional Cost Accounting Methods in Respect to Product Mix Decisions = Ürün Karması Kararları Açısından Geleneksel Maliyet Muhasebesi Yöntemleri ile Kısıtlar Teorisinin Karşılaştırılması

    Directory of Open Access Journals (Sweden)

    Ayten ERSOY

    2011-08-01

    Full Text Available This study examines the importance of the theory of constraints compared to the conventional cost accounting in making adequate product mix decisions. To this end, an application in a chemistry enterprise was executed to determine product mix decisions and their effect on profitability by comparing the theory of constraints variable costing method with the full costing method in respect to the throughput approach, the contribution margin approach and the unit profit approach respectively.

  13. Vacuum pyrolysis characteristics of waste printed circuit boards epoxy resin and analysis of liquid products%废弃电路板环氧树脂真空热解及产物分析

    Institute of Scientific and Technical Information of China (English)

    丘克强; 吴倩; 湛志华

    2009-01-01

    在真空条件下,应用程序升温的管式炉反应器对废弃电路板中环氧树脂热解规律进行研究,考察不同的热解终温、升温速率、真空度(压力)及保温时间等各种因素对产物产率的影响.此外,利用傅里叶红外(FT-IR)和气质联用(GC/MS)技术对热解油产物进行表征分析.实验结果表明:温度对产物产率的影响最大,升温速率、真空度及保温时间对热解产物产率也有重要影响.选择适当的热解温度(400~550 ℃)、升温速率(15~20 ℃/min)、真空度(压力15 kPa)及保温时间(30 min)有利于提高热解液体产品的产率;热解油的主要成分是酚类物质,其总含量为84.08%,其中,含溴化合物含量为15.34%.%The effect of pyrolysis conditions on the products yield of epoxy resin in waste printed circuit boards was investigated using the vacuum pyrolysis oven heated by temperature controller. The effects of temperature, heating rate, pressure and reaction time on the yield of vacuum pyrolysis production were analyzed. In addition, the compositions of liquid products were analyzed by FT-IR and GC/MS. The experimental results show that temperature is the key factor in the vacuum pyrolysis process. At the same time, heating rate, pressure and rest time cannot be neglected. The optimisation conditions for the liquid yield from the vacuum pyrolysis process are as follows: temperature 400-550 ℃, heating rate 15-20 ℃/min, pressure 15 kPa, and reaction time 30 min. The main composition in the product yield is Phenolic organic compounds with the total of 84.08%, while considerable amount of brominated products is up to 15.34%, which lowers the value of liquid products.

  14. 会计稳健性、产品市场竞争与股价崩盘风险%Accounting Conservatism, Product Market Competition and Stock Price Crash Risk

    Institute of Scientific and Technical Information of China (English)

    王雷

    2015-01-01

    采用我国上市公司2007—2012年数据,考察会计稳健性、产品市场竞争与股价崩盘风险之间的关系,实证结果显示:会计政策越稳健,企业未来的股价崩盘风险越低;产品市场竞争程度越高,企业未来的股价崩盘风险越低;产品市场竞争加强了会计稳健性和股价崩盘风险的关系。这说明会计稳健性和产品市场竞争均发挥了一定的治理作用,而且就降低股价崩盘风险而言,产品市场竞争与会计稳健性之间存在互补关系。%With the data of China’s listed companies during the period of 2007-2012 as a sample, this paper makes an analy-sis on the relationship between accounting conservatism, product market competition and firm’s future stock price crash risk. The results indicate that the accounting conservatism is significantly positive correlation with stock price crash risks, more competition in product market is associated with less stock price crash risks in the future. We also confirm that product market competition reinforces the relationship between accounting conservatism and stock price crash risk. It suggests that both ac-counting conservatism and product market competition play a significant role in corporate governance, and there exists a com-plementary relationship between product market competition and accounting conservatism in terms of reducing crash risk.

  15. 78 FR 66785 - SES Performance Review Board

    Science.gov (United States)

    2013-11-06

    ..., Chief, Human Resources Division, Office of Administration, National Transportation Safety Board, 490 L... Boards. The board reviews and evaluates the initial appraisal of a senior executive's performance by the... SAFETY BOARD SES Performance Review Board AGENCY: National Transportation Safety Board. ACTION:...

  16. Managing global accounts.

    Science.gov (United States)

    Yip, George S; Bink, Audrey J M

    2007-09-01

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

  17. 78 FR 42521 - Notice of Issuance of Statement of Federal Financial Accounting Standards 45 and Scheduled Public...

    Science.gov (United States)

    2013-07-16

    ... ADVISORY BOARD Notice of Issuance of Statement of Federal Financial Accounting Standards 45 and Scheduled... Accounting Standards Advisory Board (FASAB) has issued Statement of Federal Financial Accounting Standard 45... Loughan, Assistant Director, no later than one week prior to the hearing. Ms. Loughan can be reached...

  18. 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.

  19. Thermal management through in-board heat pipes manufactured using printed circuit board multilayer technology

    NARCIS (Netherlands)

    Wits, Wessel Willems; Legtenberg, R.; Legtenberg, Rob; Mannak, Jan; van Zalk, Bas; Aripin, A.

    2006-01-01

    A novel, integrated approach in thermal management of electronic products, based on two-phase cooling, is presented. A flat miniature heat pipe, integrated inside the laminated structure of a printed circuit board (PCB) has been developed, based on mainstream PCB fabrication processes. Hot spots on

  20. Analysis on the Unconformity of Managerial Accounting Logic and Production Logic%论管理会计逻辑和生产实际逻辑的不整合性

    Institute of Scientific and Technical Information of China (English)

    罗树凌; 蔡卫中

    2011-01-01

    企业的生产决策信息主要依赖于管理会计提供,但作为现今的管理会计与生产实践的脱节是难以向决策者提供正确信息的。这主要是过去的管理会计的逻辑与生产的逻辑不整合性造成的,或者说是管理会计的目标与生产的目标不一致造成的。为此我们一定要把如何构筑企业价值和竞争能力作为核心去建立新的管理会计理论体系,要依据生产的逻辑来构建管理会计的逻辑。%The information of productive decision of enterprises mainly relies on the managerial accounting, but the problem that today's theory of the accounting for management departs from practice seriously is worth our consideration. The main problem is the unconformity of the managerial accounting logic and the productive logic. That is to say, the main problem is the different targets between managerial accounting and production. It seems particularly outstanding in today's world which is experiencing economic globalization.

  1. Accounting Fundamentals for Non-Accountants

    Science.gov (United States)

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

  2. ACCOUNTING TREATMENTS USED FOR ACCOUNTING SERVICES PROVIDERS

    OpenAIRE

    ŢOGOE GRETI DANIELA; AVRAM MARIOARA; AVRAM COSTIN DANIEL

    2014-01-01

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

  3. Accounting: Accountants Need Verbal Skill Training

    Science.gov (United States)

    Whitaker, Bruce L.

    1978-01-01

    Verbal skills training is one aspect of accounting education not usually included in secondary and postsecondary accounting courses. The author discusses the need for verbal competency and methods of incorporating it into accounting courses, particularly a variation of the Keller plan of individualized instruction. (MF)

  4. The Minneapolis Accountability Project: 1972-1976. Final Report.

    Science.gov (United States)

    Faunce, R.W.; Walen, Tracey

    The Minneapolis Accountability Project was an effort of the Minneapolis Public Schools to provide greater accountability to the public by helping citizens evaluate school programs. Citizens' study groups were provided with staff to help them in a year-long study of a topic selected by a citizen's advisory board. Study committees met weekly…

  5. 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...

  6. Flexible composite film for printed circuit board

    Science.gov (United States)

    Yabe, K.; Asakura, M.; Tanaka, H.; Soda, A.

    1982-01-01

    A flexible printed circuit for a printed circuit board in which layers of reaction product composed of a combination of phenoxy resin - polyisocyanate - brominated epoxy resin, and in which the equivalent ratio of those functional groups is hydroxyl group: isocyanate group: epoxy group - 1 : 0.2 to 2 : 0.5 to 3 are laminated on at least one side of saturated polyester film is discussed.

  7. 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 their effectiveness to the ideal presented online.  We contrast these unsettled global cultures with the settled culture of Indonesia.  Findings include the notion of cultural space between accounts and abilities can serve as a fruitful frame of reference for understanding global standards from the perspective...

  8. Safeguards Accountability Network accountability and materials management

    Energy Technology Data Exchange (ETDEWEB)

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

    1985-01-01

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

  9. Changes In Company’s Management Accounting Systems: Case Study on ActivityBased Costing Implementation and Operation in Medium-Sized Production Company

    Directory of Open Access Journals (Sweden)

    Tomasz WNUK-PEL

    2010-11-01

    Full Text Available This paper aims to explore factors, which influence the process of activity-based costing (ABC implementation, as well as analyze and explain the changes in the area of methodology and organization of a company, after activity-based costing implementation. The research findings are of both theoretical and practical importance. From the practical point of view, companies considering implementation of ABC should be aware of the positive and negative factors conditioning the process of implementation; in addition, they should be familiar with methodological and organizational changes, which might stem from the ABC implementation. From the theoretical point of view, this research might be helpful in determining a more general tendency: although modifications in cost accounting systems and implementation of modern methods of management accounting in Polish companies come later than in more developed economies, the tendency heads in the same direction.

  10. The lower self-ignition limit condition for hydrogen-oxygen mixtures in the kinetic region with taking into account surface modification by chain combustion products

    Science.gov (United States)

    Chernysh, V. I.; Rubtsov, N. M.

    2010-07-01

    The classic condition of the lower self-ignition limit in the kinetic region at a constant heterogeneous decay coefficient ɛ0 was modified taking into account the degree of surface coverage by hydrogen atoms Hs and effective heterogeneous decay coefficient ɛeff. These values were determined by the ratio between the sticking χ and recombination γ coefficients. The condition γ = ɛ0/2 was always fulfilled.

  11. Determination of organic carbon and ionic accountability of various waste and product waters derived from ECLSS water recovery tests and Spacelab humidity condensate

    Science.gov (United States)

    Carter, Donald L.; Cole, Harold; Habercom, Mark; Griffith, Guy

    1992-01-01

    The development of a closed-loop water recovery system for Space Station Freedom involves many technical challenges associated with contaminant removal. Attention is presently given to the characterization of contaminants constituting total organic carbon (TOC), and to the Hubaux and Vos (1970) statistical model for low level TOC that has been employed. A tabulation is given for TOC accountability in the case of both potable and hygiene waters.

  12. JOURNAL OF ACCOUNTING UNIVERSE: AN ANALYSIS OF THE SCIENTIFIC PRODUCTION PROFILE UNDER OPTIC BIBLIOMETRICS AND SOCIAL NETWORK FROM 2005 A 2012

    OpenAIRE

    Ribeiro, Henrique César Melo

    2014-01-01

    This article has mapped the profile and the evolution of scientific Journal of Accounting Universe. To this end, we analyzed the publications made this journal from 2005 to 2012. This study is based on bibliometric analysis techniques and social network, using descriptive statistics in 245 articles identified through desk research. The main results were as follows: predominance of articles in partnership; Souza, M. A. e Feliu, R. V, were the authors who have published more; centrality of co-a...

  13. ACCOUNTING TREATMENTS USED FOR ACCOUNTING SERVICES PROVIDERS

    Directory of Open Access Journals (Sweden)

    ŢOGOE GRETI DANIELA

    2014-08-01

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

  14. 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 ...

  15. 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...

  16. GOVERNING BOARD OF THE PENSION FUND

    CERN Multimedia

    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...

  17. 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...

  18. 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...

  19. 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...

  20. 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...

  1. University of North Florida Work Plan Presentation for 2012-13 Board of Governors Review

    Science.gov (United States)

    Board of Governors, State University System of Florida, 2012

    2012-01-01

    The State University System of Florida has developed three tools that aid in guiding the System's future: (1) The Board of Governors' new "Strategic Plan 2012-2025" is driven by goals and associated metrics that stake out where the System is headed; (2) The Board's "Annual Accountability Report" provides yearly tracking for how…

  2. Florida Gulf Coast University Work Plan Presentation for 2012-13 Board of Governors Review

    Science.gov (United States)

    Board of Governors, State University System of Florida, 2012

    2012-01-01

    The State University System of Florida has developed three tools that aid in guiding the System's future: (1) The Board of Governors' new "Strategic Plan 2012-2025" is driven by goals and associated metrics that stake out where the System is headed; (2) The Board's "Annual Accountability Report" provides yearly tracking for how…

  3. University of North Florida Work Plan Presentation for 2013-14 Board of Governors Review

    Science.gov (United States)

    Board of Governors, State University System of Florida, 2013

    2013-01-01

    The State University System of Florida has developed three tools that aid in guiding the System's future: (1) The Board of Governors' new "Strategic Plan 2012-2025" is driven by goals and associated metrics that stake out where the System is headed; (2) The Board's "Annual Accountability Report" provides yearly tracking for how…

  4. Florida Atlantic University Work Plan Presentation for 2012-13 Board of Governors Review

    Science.gov (United States)

    Board of Governors, State University System of Florida, 2012

    2012-01-01

    The State University System of Florida has developed three tools that aid in guiding the System's future: (1) The Board of Governors' new "Strategic Plan 2012-2025" is driven by goals and associated metrics that stake out where the System is headed; (2) The Board's "Annual Accountability Report" provides yearly tracking for how…

  5. University of West Florida Work Plan Presentation for 2014-15 Board of Governors Review

    Science.gov (United States)

    Board of Governors, State University System of Florida, 2014

    2014-01-01

    The State University System of Florida has developed three tools that aid in guiding the System's future: (1) The Board of Governors' new "Strategic Plan 2012-2025" is driven by goals and associated metrics that stake out where the System is headed; (2) The Board's "Annual Accountability Report" provides yearly tracking for how…

  6. New College of Florida Work Plan Presentation for 2014-15 Board of Governors Review

    Science.gov (United States)

    Board of Governors, State University System of Florida, 2014

    2014-01-01

    The State University System of Florida has developed three tools that aid in guiding the System's future: (1) The Board of Governors' new "Strategic Plan 2012-2025" is driven by goals and associated metrics that stake out where the System is headed; (2) The Board's "Annual Accountability Report" provides yearly tracking for how…

  7. University of Central Florida Work Plan Presentation for 2014-15 Board of Governors Review

    Science.gov (United States)

    Board of Governors, State University System of Florida, 2014

    2014-01-01

    The State University System of Florida has developed three tools that aid in guiding the System's future: (1) The Board of Governors' new "Strategic Plan 2012-2025" is driven by goals and associated metrics that stake out where the System is headed; (2) The Board's "Annual Accountability Report" provides yearly tracking for how…

  8. Florida Polytechnic University Work Plan Presentation for 2013-14 Board of Governors Review

    Science.gov (United States)

    Board of Governors, State University System of Florida, 2013

    2013-01-01

    The State University System of Florida has developed three tools that aid in guiding the System's future: (1) The Board of Governors' new "Strategic Plan 2012-2025" is driven by goals and associated metrics that stake out where the System is headed; (2) The Board's "Annual Accountability Report" provides yearly tracking for how…

  9. Florida Atlantic University Work Plan Presentation for 2014-15 Board of Governors Review

    Science.gov (United States)

    Board of Governors, State University System of Florida, 2014

    2014-01-01

    The State University System of Florida has developed three tools that aid in guiding the System's future: (1) The Board of Governors' new "Strategic Plan 2012-2025" is driven by goals and associated metrics that stake out where the System is headed; (2) The Board's "Annual Accountability Report" provides yearly tracking for how…

  10. Florida Atlantic University Work Plan Presentation for 2013-14 Board of Governors Review

    Science.gov (United States)

    Board of Governors, State University System of Florida, 2013

    2013-01-01

    The State University System of Florida has developed three tools that aid in guiding the System's future: (1) The Board of Governors' new "Strategic Plan 2012-2025" is driven by goals and associated metrics that stake out where the System is headed; (2) The Board's "Annual Accountability Report" provides yearly tracking for how…

  11. University of North Florida Work Plan Presentation for 2014-15 Board of Governors Review

    Science.gov (United States)

    Board of Governors, State University System of Florida, 2014

    2014-01-01

    The State University System of Florida has developed three tools that aid in guiding the System's future: (1) The Board of Governors' new "Strategic Plan 2012-2025" is driven by goals and associated metrics that stake out where the System is headed; (2) The Board's "Annual Accountability Report" provides yearly tracking for how…

  12. University of Florida Work Plan Presentation for 2014-15 Board of Governors Review

    Science.gov (United States)

    Board of Governors, State University System of Florida, 2014

    2014-01-01

    The State University System of Florida has developed three tools that aid in guiding the System's future: (1) The Board of Governors' new "Strategic Plan 2012-2025" is driven by goals and associated metrics that stake out where the System is headed; (2) The Board's "Annual Accountability Report" provides yearly tracking for how…

  13. New College of Florida Work Plan Presentation for 2012-13 Board of Governors Review

    Science.gov (United States)

    Board of Governors, State University System of Florida, 2012

    2012-01-01

    The State University System of Florida has developed three tools that aid in guiding the System's future: (1) The Board of Governors' new "Strategic Plan 2012-2025" is driven by goals and associated metrics that stake out where the System is headed; (2) The Board's "Annual Accountability Report" provides yearly tracking for how…

  14. University of South Florida Tampa Work Plan Presentation for 2013-14 Board of Governors Review

    Science.gov (United States)

    Board of Governors, State University System of Florida, 2013

    2013-01-01

    The State University System of Florida has developed three tools that aid in guiding the System's future: (1) The Board of Governors' new "Strategic Plan 2012-2025" is driven by goals and associated metrics that stake out where the System is headed; (2) The Board's "Annual Accountability Report" provides yearly tracking for how…

  15. Florida A&M University Work Plan Presentation for 2014-15 Board of Governors Review

    Science.gov (United States)

    Board of Governors, State University System of Florida, 2014

    2014-01-01

    The State University System of Florida has developed three tools that aid in guiding the System's future: (1) The Board of Governors' new "Strategic Plan 2012-2025" is driven by goals and associated metrics that stake out where the System is headed; (2) The Board's "Annual Accountability Report" provides yearly tracking for how…

  16. Florida A&M University Work Plan Presentation for 2013-14 Board of Governors Review

    Science.gov (United States)

    Board of Governors, State University System of Florida, 2014

    2014-01-01

    The State University System of Florida has developed three tools that aid in guiding the System's future: (1) The Board of Governors' new "Strategic Plan 2012-2025" is driven by goals and associated metrics that stake out where the System is headed; (2) The Board's "Annual Accountability Report" provides yearly tracking for how…

  17. University of Central Florida Work Plan Presentation for 2013-14 Board of Governors Review

    Science.gov (United States)

    Board of Governors, State University System of Florida, 2013

    2013-01-01

    The State University System of Florida has developed three tools that aid in guiding the System's future: (1) The Board of Governors' new "Strategic Plan 2012-2025" is driven by goals and associated metrics that stake out where the System is headed; (2) The Board's "Annual Accountability Report" provides yearly tracking for how…

  18. Florida Polytechnic University Work Plan Presentation for 2014-15 Board of Governors Review

    Science.gov (United States)

    Board of Governors, State University System of Florida, 2014

    2014-01-01

    The State University System of Florida has developed three tools that aid in guiding the System's future: (1) The Board of Governors' new "Strategic Plan 2012-2025" is driven by goals and associated metrics that stake out where the System is headed; (2) The Board's "Annual Accountability Report" provides yearly tracking for how…

  19. Florida State University Work Plan Presentation for 2012-13 Board of Governors Review

    Science.gov (United States)

    Board of Governors, State University System of Florida, 2012

    2012-01-01

    The State University System of Florida has developed three tools that aid in guiding the System's future: (1) The Board of Governors' new "Strategic Plan 2012-2025" is driven by goals and associated metrics that stake out where the System is headed; (2) The Board's "Annual Accountability Report" provides yearly tracking for how…

  20. University of West Florida Work Plan Presentation for 2012-13 Board of Governors Review

    Science.gov (United States)

    Board of Governors, State University System of Florida, 2012

    2012-01-01

    The State University System of Florida has developed three tools that aid in guiding the System's future: (1) The Board of Governors' new "Strategic Plan 2012-2025" is driven by goals and associated metrics that stake out where the System is headed; (2) The Board's "Annual Accountability Report" provides yearly tracking for how…

  1. Florida International University Work Plan Presentation for 2014-15 Board of Governors Review

    Science.gov (United States)

    Board of Governors, State University System of Florida, 2014

    2014-01-01

    The State University System of Florida has developed three tools that aid in guiding the System's future: (1) The Board of Governors' new "Strategic Plan 2012-2025" is driven by goals and associated metrics that stake out where the System is headed; (2) The Board's "Annual Accountability Report" provides yearly tracking for how…

  2. Florida State University Work Plan Presentation for 2013-14 Board of Governors Review

    Science.gov (United States)

    Board of Governors, State University System of Florida, 2013

    2013-01-01

    The State University System of Florida has developed three tools that aid in guiding the System's future: (1) The Board of Governors' new "Strategic Plan 2012-2025" is driven by goals and associated metrics that stake out where the System is headed; (2) The Board's "Annual Accountability Report" provides yearly tracking for how…

  3. Florida International University Work Plan Presentation for 2013-14 Board of Governors Review

    Science.gov (United States)

    Board of Governors, State University System of Florida, 2013

    2013-01-01

    The State University System of Florida has developed three tools that aid in guiding the System's future: (1) The Board of Governors' new "Strategic Plan 2012-2025" is driven by goals and associated metrics that stake out where the System is headed; (2) The Board's "Annual Accountability Report" provides yearly tracking for how…

  4. Florida Gulf Coast University Work Plan Presentation for 2013-14 Board of Governors Review

    Science.gov (United States)

    Board of Governors, State University System of Florida, 2013

    2013-01-01

    The State University System of Florida has developed three tools that aid in guiding the System's future: (1) The Board of Governors' new "Strategic Plan 2012-2025" is driven by goals and associated metrics that stake out where the System is headed; (2) The Board's "Annual Accountability Report" provides yearly tracking for how…

  5. University of Central Florida Work Plan Presentation for 2012-13 Board of Governors Review

    Science.gov (United States)

    Board of Governors, State University System of Florida, 2012

    2012-01-01

    The State University System of Florida has developed three tools that aid in guiding the System's future: (1) The Board of Governors' new "Strategic Plan 2012-2025" is driven by goals and associated metrics that stake out where the System is headed; (2) The Board's "Annual Accountability Report" provides yearly tracking for how…

  6. University of South Florida System Work Plan Presentation for 2014-15 Board of Governors Review

    Science.gov (United States)

    Board of Governors, State University System of Florida, 2014

    2014-01-01

    The State University System of Florida has developed three tools that aid in guiding the System's future: (1) The Board of Governors' new "Strategic Plan 2012-2025" is driven by goals and associated metrics that stake out where the System is headed; (2) The Board's "Annual Accountability Report" provides yearly tracking for how…

  7. University of Florida Work Plan Presentation for 2012-13 Board of Governors Review

    Science.gov (United States)

    Board of Governors, State University System of Florida, 2012

    2012-01-01

    The State University System of Florida has developed three tools that aid in guiding the System's future: (1) The Board of Governors' new "Strategic Plan 2012-2025" is driven by goals and associated metrics that stake out where the System is headed; (2) The Board's "Annual Accountability Report" provides yearly tracking for how…

  8. New College of Florida Work Plan Presentation for 2013-14 Board of Governors Review

    Science.gov (United States)

    Board of Governors, State University System of Florida, 2013

    2013-01-01

    The State University System of Florida has developed three tools that aid in guiding the System's future: (1) The Board of Governors' new "Strategic Plan 2012-2025" is driven by goals and associated metrics that stake out where the System is headed; (2) The Board's "Annual Accountability Report" provides yearly tracking for how…

  9. Florida International University Work Plan Presentation for 2012-13 Board of Governors Review

    Science.gov (United States)

    Board of Governors, State University System of Florida, 2012

    2012-01-01

    The State University System of Florida has developed three tools that aid in guiding the System's future: (1) The Board of Governors' new "Strategic Plan 2012-2025" is driven by goals and associated metrics that stake out where the System is headed; (2) The Board's "Annual Accountability Report" provides yearly tracking for how…

  10. Florida State University Work Plan Presentation for 2014-15 Board of Governors Review

    Science.gov (United States)

    Board of Governors, State University System of Florida, 2014

    2014-01-01

    The State University System of Florida has developed three tools that aid in guiding the System's future: (1) The Board of Governors' new "Strategic Plan 2012-2025" is driven by goals and associated metrics that stake out where the System is headed; (2) The Board's "Annual Accountability Report" provides yearly tracking for how…

  11. USF Sarasota-Manatee Work Plan Presentation for 2014-15 Board of Governors Review

    Science.gov (United States)

    Board of Governors, State University System of Florida, 2014

    2014-01-01

    The State University System of Florida has developed three tools that aid in guiding the System's future: (1) The Board of Governors' new "Strategic Plan 2012-2025" is driven by goals and associated metrics that stake out where the System is headed; (2) The Board's "Annual Accountability Report" provides yearly tracking for how…

  12. University of Florida Work Plan Presentation for 2013-14 Board of Governors Review

    Science.gov (United States)

    Board of Governors, State University System of Florida, 2013

    2013-01-01

    The State University System of Florida has developed three tools that aid in guiding the System's future: (1) The Board of Governors' new "Strategic Plan 2012-2025" is driven by goals and associated metrics that stake out where the System is headed; (2) The Board's "Annual Accountability Report" provides yearly tracking for how…

  13. Florida Gulf Coast University Work Plan Presentation for 2014-15 Board of Governors Review

    Science.gov (United States)

    Board of Governors, State University System of Florida, 2014

    2014-01-01

    The State University System of Florida has developed three tools that aid in guiding the System's future: (1) The Board of Governors' new "Strategic Plan 2012-2025" is driven by goals and associated metrics that stake out where the System is headed; (2) The Board's "Annual Accountability Report" provides yearly tracking for how…

  14. 4 CFR 28.99 - Petitions to the Board in EEO cases.

    Science.gov (United States)

    2010-01-01

    ... APPEALS BOARD; PROCEDURES APPLICABLE TO CLAIMS CONCERNING EMPLOYMENT PRACTICES AT THE GOVERNMENT ACCOUNTABILITY OFFICE Special Procedures; Equal Employment Opportunity (EEO) Cases § 28.99 Petitions to the Board in EEO cases. (a) The provisions of §§ 28.18 through 28.90, inclusive, shall govern the...

  15. Pension Fund governing board

    CERN Multimedia

    HR Department

    2008-01-01

    On 16 March and 7 May, the Pension Fund Governing Board (PFGB) held its fourth and fifth meetings The first of these meetings was primarily dedicated to the examination of the strategic asset allocation. The PFGB reaffirmed the main goal of the new strategic asset allocation: to improve the Pension Fund’s position with regard to risk by lowering overall portfolio volatility through suitable investments in less volatile asset classes such as real estate and absolute return strategies, where the return does not depend on market trends and negative growth is extremely unlikely. The finalised document will be presented to the Finance Committee and the Council at their June meetings for approval, in accordance with the provisions of the Levaux report. The PFGB also took note of the Internal Audit’s report on Pension Fund operations and decided to refer it to Working Group I as a working document for establishing a control and internal monitoring system for Pension Fund oper...

  16. Pension Fund governing board

    CERN Document Server

    HR Department

    2008-01-01

    On 16 March and 7 May, the Pension Fund Governing Board (PFGB) held its fourth and fifth meetings The first of these meetings was primarily dedicated to the examination of the strategic asset allocation. The PFGB reaffirmed the main goal of the new strategic asset allocation: to improve the Pension Fund’s position with regard to risk by lowering overall portfolio volatility through suitable investments in less volatile asset classes such as real estate and absolute return strategies, where the return does not depend on market trends and negative growth is extremely unlikely. The finalised document will be presented to the Finance Committee and the Council at their June meetings for approval, in accordance with the provisions of the Levaux report. The PFGB also took note of the Internal Audit’s report on Pension Fund operations and decided to refer it to Working Group I as a working document for establishing a control and internal monitoring system for Pension Fund oper...

  17. 用T型账户和图示结合法解决《成本会计》教学中的难点--辅助生产费用的分配%The Approach of T Type Account with Graphic Method to the Difficulties in Cost Accounting Teaching --The Distribution of Auxiliary Production Cost Sanya Polytechnic College

    Institute of Scientific and Technical Information of China (English)

    高银霞

    2011-01-01

    《成本会计》课程一直被学生认为是会计专业课中方法体系比较复杂,应用性突出的比较难学的专业核心课程,该文结合作者的教学实践及体会,阐述了如何用T型账户和图示结合法帮助《成本会计》中关于“辅助生产费用的分配”教学,并说明T型账户和图示法在提高《成本会计》教学中的重要作用。%Cost Accounting is always considered as a applicable core course among all accounting courses, which is hard to master for it' s more complicated with different problem -solving methods. According to the author's own teaching practice and comprehension, the paper is elaborated on the usage of the approach of T type account with graphic method in the teaching of the distribution of auxiliary production cost. The significant role of this approach in improving cost accounting teaching is expounded in a detailed way as well.

  18. 用T型账户和图示结合法解决《成本会计》教学中的难点——辅助生产费用的分配%The Approach of T Type Account with Graphic Method to the Difficulties in Cost Accounting Teaching ---The Distribution of Auxiliary Production Cost Sanya Polytechnic College

    Institute of Scientific and Technical Information of China (English)

    高银霞

    2012-01-01

    《成本会计》课程一直被学生认为是会计专业课中方法体系比较复杂,应用性突出的比较难学的专业核心课程,该文结合作者的教学实践及体会,阐述了如何用T型账户和图示结合法帮助《成本会计》中关于“辅助生产费用的分配”教学,并说明T型账户和图示法在提高《成本会计》教学中的重要作用。%Cost Accounting is always considered a applicable core course among all accounting courses, which is hard to master for it' s more complicated with different problem -solving methods. According to the author's own teaching practice and comprehension, the paper is elaborated on the usage of the approach of T type account with graphic method in the teaching of the distribution of auxiliary production cost. The significant role of this approach in improving cost accounting teaching is expounded in a detailed way as well.

  19. 75 FR 13329 - Implications of Financial Accounting System (FAS) 166 on SBA Guaranteed Loan Programs

    Science.gov (United States)

    2010-03-19

    ... ADMINISTRATION Implications of Financial Accounting System (FAS) 166 on SBA Guaranteed Loan Programs AGENCY... Administration (SBA) is soliciting information and views from the public on: (1) The effect that the accounting changes mandated by the Financial Accounting Standards Board (FASB) in Financial Accounting Standard (FAS...

  20. 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... and 48 CFR Ch. 1 Federal Regulations; OMB Circulars, OFPP Policy Letters, and CASB Cost Accounting... Procurement Policy (OFPP) Policy Letters, and Cost Accounting Standards Board (CASB) Cost Accounting...