WorldWideScience

Sample records for board production accounting

  1. Consistency endangered by FASB-GASB (Financial Accounting Standards Board, Government Accounting Standards Board ) dispute.

    Science.gov (United States)

    Garner, M; Grossman, W

    1991-02-01

    The Financial Accounting Foundation's (FAF's) November 1989 decision to uphold the 1984 jurisdictional arrangement between the Financial Accounting Standards Board (FASB) and the Government Accounting Standards Board (GASB) leaves little doubt that the healthcare industry will now be subject to two sets of accounting standards. The FAF's decision created a distinction between the accounting practices of government-owned hospitals and non-hospital governmental entities and their adherence to standards set by FASB, GASB, and the American Institute of Certified Public Accountants. A governmental healthcare organization should carefully determine which accounting rules it follows and remain attentive to further GASB developments.

  2. 77 FR 202 - Federal Acquisition Regulation; Updated Financial Accounting Standards Board Accounting References

    Science.gov (United States)

    2012-01-03

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

  3. 76 FR 52997 - Public Company Accounting Oversight Board; Order Approving Proposed Board Funding Final Rules for...

    Science.gov (United States)

    2011-08-24

    ... Accounting Oversight Board; Order Approving Proposed Board Funding Final Rules for Allocation of the Board's... August 18, 2011. I. Introduction On June 21, 2011, the Public Company Accounting Oversight Board (the... public accounting firm, in amounts that are sufficient to cover the costs of processing and reviewing...

  4. 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....

  5. 76 FR 8989 - Federal Acquisition Regulation; Updated Financial Accounting Standards Board Accounting References

    Science.gov (United States)

    2011-02-16

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

  6. 48 CFR 30.102 - Cost Accounting Standards Board publication.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Cost Accounting Standards... REGULATION GENERAL CONTRACTING REQUIREMENTS COST ACCOUNTING STANDARDS ADMINISTRATION General 30.102 Cost Accounting Standards Board publication. Copies of the CASB Standards and Regulations are printed in title 48...

  7. National Radiological Protection Board accounts 1986-87

    International Nuclear Information System (INIS)

    1987-05-01

    The 1986-87 accounts of the Radiological Protection Board are presented in accordance with the Radiological Protection Act 1970. The report of the Comptroller and Auditor General is also given. (U.K.)

  8. National Transportation Safety Board : weak internal control impaired financial accountability

    Science.gov (United States)

    2001-09-28

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

  9. National Radiological Protection Board accounts 1986-87

    Energy Technology Data Exchange (ETDEWEB)

    1987-01-01

    The 1986-87 accounts of the Radiological Protection Board are presented in accordance with the Radiological Protection Act 1970. The report of the Comptroller and Auditor General is also given. (U.K.).

  10. 76 FR 40950 - Public Company Accounting Oversight Board; Notice of Filing of Proposed Board Funding Final Rules...

    Science.gov (United States)

    2011-07-12

    ... available, the issuer's net asset value. (i)(v) Issuer Accounting Support Fee The term ``issuer accounting... 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 Amendments to the Board's...

  11. 75 FR 81684 - Order Approving Public Company Accounting Oversight Board Budget and Annual Accounting Support...

    Science.gov (United States)

    2010-12-28

    ... 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... through registration of public accounting firms and standard setting, inspection, and disciplinary...

  12. 78 FR 11915 - Order Approving Public Company Accounting Oversight Board Budget and Annual Accounting Support...

    Science.gov (United States)

    2013-02-20

    ... 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... through registration of public accounting firms and standard setting, inspection, and disciplinary...

  13. 77 FR 2576 - Order Approving Public Company Accounting Oversight Board Budget and Annual Accounting Support...

    Science.gov (United States)

    2012-01-18

    ... 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... through registration of public accounting firms and standard setting, inspection, and disciplinary...

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

    Science.gov (United States)

    Grimaldi, P L; Bertko, J M

    1989-07-01

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

  15. Account 1983-1984. [National Radiological Protection Board

    Energy Technology Data Exchange (ETDEWEB)

    1984-01-01

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

  16. 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.

  17. Next level of board accountability in health care quality.

    Science.gov (United States)

    Pronovost, Peter J; Armstrong, C Michael; Demski, Renee; Peterson, Ronald R; Rothman, Paul B

    2018-03-19

    Purpose The purpose of this paper is to offer six principles that health system leaders can apply to establish a governance and management system for the quality of care and patient safety. Design/methodology/approach Leaders of a large academic health system set a goal of high reliability and formed a quality board committee in 2011 to oversee quality and patient safety everywhere care was delivered. Leaders of the health system and every entity, including inpatient hospitals, home care companies, and ambulatory services staff the committee. The committee works with the management for each entity to set and achieve quality goals. Through this work, the six principles emerged to address management structures and processes. Findings The principles are: ensure there is oversight for quality everywhere care is delivered under the health system; create a framework to organize and report the work; identify care areas where quality is ambiguous or underdeveloped (i.e. islands of quality) and work to ensure there is reporting and accountability for quality measures; create a consolidated quality statement similar to a financial statement; ensure the integrity of the data used to measure and report quality and safety performance; and transparently report performance and create an explicit accountability model. Originality/value This governance and management system for quality and safety functions similar to a finance system, with quality performance documented and reported, data integrity monitored, and accountability for performance from board to bedside. To the authors' knowledge, this is the first description of how a board has taken this type of systematic approach to oversee the quality of care.

  18. National Radiological Protection Board. Account 1991-92

    International Nuclear Information System (INIS)

    1992-01-01

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

  19. 78 FR 77132 - Notification of a Public Meeting of the Government Accountability and Transparency Board

    Science.gov (United States)

    2013-12-20

    ...] Notification of a Public Meeting of the Government Accountability and Transparency Board AGENCY: Office of... Government Accountability and Transparency (GAT) Board will host a meeting for the public to make... Accountability and Transparency Board's mandate appears in Executive Order 13576 (June 13, 2011), which in short...

  20. 75 FR 82417 - Public Company Accounting Oversight Board; Order Approving Proposed Rules on Auditing Standards...

    Science.gov (United States)

    2010-12-30

    ... Standards Board (``ASB'') of the American Institute of Certified Public Accountants); and observations from... SECURITIES AND EXCHANGE COMMISSION [Release No. 34-63606; File No. PCAOB 2010-01] Public Company.... Introduction On September 15, 2010, the Public Company Accounting Oversight Board (the ``Board'' or the ``PCAOB...

  1. 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…

  2. 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)

  3. 77 FR 66909 - Notification of Contact Information Change for the Benghazi Accountability Review Board

    Science.gov (United States)

    2012-11-07

    ... DEPARTMENT OF STATE [Public Notice 8080] 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 (ARB) in the Federal Register (FR Doc. 2012-24504...

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

    Energy Technology Data Exchange (ETDEWEB)

    1976-01-01

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

  5. Board Characteristics and Accounting Performance in Banking Industry: The Indonesian Experience

    Directory of Open Access Journals (Sweden)

    Muhammad Agung Prabowo

    2018-02-01

    Full Text Available This paper examines the effect of board characteristics on accounting return in Indonesian banking industry. The conceptual framework borrows from agency theory claiming that board is held liable for monitoring responsibilities and that monitoring effectiveness will lead to higher corporate achievement. Yet the theory predicts that board characteristics matter in constituting firm performance. It is hypothesized that leadership structure, representation of independent directors, board size, and the rank of college board chairperson attended are necessary attributes enable the board to deliver better performance. The investigation is based on a dataset consisting of 83 banks during 2009-2015. Panel data analysis reveal that the proportion of independent directors, board leadership structure, and board size shows insignificant influence. The rank of universities the board chairperson graduated is found to have an impact on accounting earnings. The impact is robust after the type of controlling owners is taken into account. Yet the association between university rank and performance is more pronounced in the listed-banks.

  6. Annual report and accounts of the Nuclear Energy Board 1991

    International Nuclear Information System (INIS)

    1992-01-01

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

  7. 17 CFR 201.440 - Appeal of determinations by the Public Company Accounting Oversight Board.

    Science.gov (United States)

    2010-04-01

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

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

    Science.gov (United States)

    1987-06-01

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

  9. 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

  10. National Radiological Protection Board accounts 1992-93

    Energy Technology Data Exchange (ETDEWEB)

    1993-12-02

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

  11. National Radiological Protection Board accounts 1992-93

    International Nuclear Information System (INIS)

    1993-01-01

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

  12. 76 FR 52996 - Public Company Accounting Oversight Board; Order Approving Proposed Temporary Rule for an Interim...

    Science.gov (United States)

    2011-08-24

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

  13. 17 CFR 202.11 - Public Company Accounting Oversight Board budget approval process.

    Science.gov (United States)

    2010-04-01

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

  14. 75 FR 3509 - Public Company Accounting Oversight Board; Order Approving Proposed Rules on Auditing Standard No...

    Science.gov (United States)

    2010-01-21

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

  15. 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…

  16. 75 FR 78779 - Order Approving Public Company Accounting Oversight Board Supplemental Budget Request To...

    Science.gov (United States)

    2010-12-16

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

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

    Science.gov (United States)

    Trujillo, Tina M.

    2013-01-01

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

  18. Monolingual accounting dictionaries for EFL text production

    DEFF Research Database (Denmark)

    Nielsen, Sandro

    2006-01-01

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

  19. Monolingual Accounting Dictionaries for EFL Text Production

    DEFF Research Database (Denmark)

    Nielsen, Sandro

    2009-01-01

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

  20. Cost Accounting: Production and Equipment Services.

    Science.gov (United States)

    Schmid, William T.

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

  1. 76 FR 40961 - Public Company Accounting Oversight Board; Notice of Filing of Proposed Temporary Rule for an...

    Science.gov (United States)

    2011-07-12

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

  2. 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.

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

    Science.gov (United States)

    Melbinger, M S

    1989-06-01

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

  4. 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

  5. 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,…

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

    Directory of Open Access Journals (Sweden)

    Aleksandar Vasilev

    2017-12-01

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

  7. 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.

  8. 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.

  9. 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.

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

    Science.gov (United States)

    Gavin, T A

    1984-09-01

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

  11. 75 FR 65395 - Notice Convening an Accountability Review Board To Examine the Circumstances of the Death of...

    Science.gov (United States)

    2010-10-22

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

  12. 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.

  13. 75 FR 59331 - Public Company Accounting Oversight Board; Notice of Filing of Proposed Rules on Auditing...

    Science.gov (United States)

    2010-09-27

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

  14. 17 CFR 240.19d-4 - Notice by the Public Company Accounting Oversight Board of disapproval of registration or of...

    Science.gov (United States)

    2010-04-01

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

  15. 14 CFR 21.125 - Production inspection system: Materials Review Board.

    Science.gov (United States)

    2010-01-01

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

  16. 77 FR 60741 - Convening of an Accountability Review Board To Examine the Circumstances Surrounding the Deaths...

    Science.gov (United States)

    2012-10-04

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

  17. 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

  18. 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

  19. 77 FR 75689 - Public Company Accounting Oversight Board; Order Granting Approval of Proposed Rules on Auditing...

    Science.gov (United States)

    2012-12-21

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

  20. 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

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

    Energy Technology Data Exchange (ETDEWEB)

    Verbraeck, A [ed.

    1976-01-01

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

  2. 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

  3. 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.

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

    African Journals Online (AJOL)

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

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

    CERN Document Server

    Bonivento, W; Auriemma, G

    2008-01-01

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

  6. 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.

  7. PRODUCTIVITY PERFORMANCE OF ESTONIA IN A GROWTH ACCOUNTING APPROACH

    Directory of Open Access Journals (Sweden)

    Vivien MOLNAR

    2016-12-01

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

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

    Directory of Open Access Journals (Sweden)

    Yanjun Xiao

    2014-08-01

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

  9. Waste printed circuit board recycling techniques and product utilization

    International Nuclear Information System (INIS)

    Hadi, Pejman; Xu, Meng; Lin, Carol S.K.; Hui, Chi-Wai; McKay, Gordon

    2015-01-01

    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

  10. 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.

  11. 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.

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

    DEFF Research Database (Denmark)

    Boks, Casper; McAloone, Tim C.

    2009-01-01

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

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

    DEFF Research Database (Denmark)

    Kamp, Andreas; Østergård, Hanne

    2013-01-01

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

  14. 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.

  15. 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…

  16. Accountability

    Science.gov (United States)

    Fielding, Michael; Inglis, Fred

    2017-01-01

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

  17. Exhaust purification with on-board ammonia production

    Science.gov (United States)

    Robel, Wade J [Peoria, IL; Driscoll, James Joshua [Dunlap, IL; Coleman, Gerald N [Peterborough, GB

    2008-05-13

    A system of ammonia production for a selective catalytic reduction system is provided. The system includes producing an exhaust gas stream within a cylinder group, wherein the first exhaust gas stream includes NOx. The exhaust gas stream may be supplied to an exhaust passage and cooled to a predetermined temperature range, and at least a portion of the NOx within the exhaust gas stream may be converted into ammonia.

  18. 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.

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

    African Journals Online (AJOL)

    Toshiba

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

  20. 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.

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

    Energy Technology Data Exchange (ETDEWEB)

    Martini, M; Brehmer, W

    1975-10-01

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

  2. Constructing a research network: accounting knowledge in production

    OpenAIRE

    Joannides , Vassili; Berland , Nicolas

    2013-01-01

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

  3. Accounting for the water impacts of ethanol production

    International Nuclear Information System (INIS)

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

    2010-01-01

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

  4. 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.

  5. 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.

  6. Annual Financial Statements � the Final Products of Accounting

    OpenAIRE

    Genu Alexandru Caruntu; Gheorgheo Holt

    2016-01-01

    Being a tool and a first class social stake in decision making, accounting language should be understood by all users in the national area, but also across national borders, which requires an internationalization of accounting language through standardization and harmonization. The expansion and multiplication of international economic relations in which commodity and capital markets are expanding at a rapid pace, ignoring national borders, due to globalization process, require that the accou...

  7. 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.

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

    Directory of Open Access Journals (Sweden)

    Volodymyr Kushnir

    2017-08-01

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

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

    International Nuclear Information System (INIS)

    Crary, David; Majka, Richard

    2010-01-01

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

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

    International Nuclear Information System (INIS)

    Nderitu, Simon Kirichu

    2007-01-01

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

  11. 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.

  12. 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...

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

    OpenAIRE

    Rajiv D. Banker; Hsihui Chang; Ram Natarajan

    2005-01-01

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

  14. 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.

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

    International Nuclear Information System (INIS)

    Musico, P.

    2016-01-01

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

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

    Science.gov (United States)

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

    2017-04-01

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

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

    Directory of Open Access Journals (Sweden)

    Synthia Madya Kusumawati

    2013-06-01

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

  18. 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.

  19. Fit to father? Online accounts of lifestyle changes and help-seeking on a male infertility board.

    Science.gov (United States)

    Hanna, Esmée; Gough, Brendan; Hudson, Nicky

    2018-04-06

    The reproductive realm is routinely viewed as a feminised space requiring women's commitment and labour. By contrast, men's procreative contributions and 'reproductive masculinity' is represented as unproblematic, with men assumed to be fertile across the lifespan. Recent scientific research has, however, cast doubt over these longstanding assumptions, suggesting that a link does exist between 'lifestyle' factors and male fertility. The notion that fertility can be improved with effort (for both women and men) can be located within wider cultural and political shifts which construct individuals as increasingly responsible for acting on health messages and engaging in self-disciplining body projects. Through an exploration of 'lifestyle changes' within a men's online infertility discussion forum board, this paper examines how discourses of individualisation healthism and masculinity are reproduced and interlinked. Our thematic analysis indicates that 'lifestyle work' is construed as crucial for achieving conception - and as a means to demonstrate men's commitment to the dyadic goal of parenthood, which in turn may challenge and extend previous notions of 'reproductive masculinity'. © 2018 Foundation for the Sociology of Health & Illness.

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

    DEFF Research Database (Denmark)

    Robotham, Antony John; Hertzum, Morten

    2000-01-01

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

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

    DEFF Research Database (Denmark)

    Kamp, Andreas; Østergård, Hanne

    2012-01-01

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

  2. 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...

  3. Production capacity of metallurgical enterprises in modular structure of management accounting

    Directory of Open Access Journals (Sweden)

    Zambrzhitskaia E.S.

    2017-01-01

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

  4. Accounting in the Context of the Implementation of Production Sharing Agreements

    Directory of Open Access Journals (Sweden)

    Orlova Valentina K.

    2018-03-01

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

  5. 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.

  6. 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

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

    Science.gov (United States)

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

    2015-10-01

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

  8. 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.

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

    Directory of Open Access Journals (Sweden)

    Shishkina A.V.

    2017-01-01

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

  10. 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.

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

    OpenAIRE

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

    2017-01-01

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

  12. 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

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

    African Journals Online (AJOL)

    2014-10-02

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

  14. 77 FR 33735 - Notice of Issuance of Statement of Federal Financial Accounting Standard 43

    Science.gov (United States)

    2012-06-07

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

  15. 78 FR 2673 - Notice of Issuance of Statement of Federal Financial Accounting Standards 44

    Science.gov (United States)

    2013-01-14

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

  16. A Harmonious Accounting Duo?

    Science.gov (United States)

    Schapperle, Robert F.; Hardiman, Patrick F.

    1992-01-01

    Accountants have urged "harmonization" of standards between the Governmental Accounting Standards Board and the Financial Accounting Standards Board, recommending similar reporting of like transactions. However, varying display of similar accounting events does not necessarily indicate disharmony. The potential for problems because of…

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

    Science.gov (United States)

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

    2017-12-01

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

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

    Directory of Open Access Journals (Sweden)

    TUHARI Tudor

    2017-06-01

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

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

    Directory of Open Access Journals (Sweden)

    Тетяна Олександрівна ПРОКОПЕНКО

    2016-02-01

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

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

    International Nuclear Information System (INIS)

    Harvie, C.

    1992-01-01

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

  1. 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

  2. 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

  3. 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

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

    International Nuclear Information System (INIS)

    Newell, Joshua P.; Vos, Robert O.

    2012-01-01

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

  5. Analysis of Usability in Furniture Production of Wood Plastic Laminated Board

    Directory of Open Access Journals (Sweden)

    Abdullah Cemil Ilçe

    2015-05-01

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

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

    African Journals Online (AJOL)

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

  7. 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.

  8. 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

  9. 77 FR 43542 - Cost Accounting Standards: Cost Accounting Standards 412 and 413-Cost Accounting Standards...

    Science.gov (United States)

    2012-07-25

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

  10. 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.

  11. 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.

  12. 76 FR 53378 - Cost Accounting Standards: Accounting for Insurance Costs

    Science.gov (United States)

    2011-08-26

    ... Accounting Standards: Accounting for Insurance Costs AGENCY: Cost Accounting Standards Board (Board), Office... Discontinuation of Rulemaking. SUMMARY: The Office of Federal Procurement Policy (OFPP), Cost Accounting Standards... development of an amendment to Cost Accounting Standard (CAS) 416 regarding the use of the term ``catastrophic...

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

    Science.gov (United States)

    Evans, Melanie

    2009-11-16

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

  14. 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.

  15. 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.

  16. 49 CFR 1011.5 - Employee boards.

    Science.gov (United States)

    2010-10-01

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

  17. 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.

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

    Science.gov (United States)

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

    2018-05-01

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

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

    International Nuclear Information System (INIS)

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

    1990-01-01

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

  20. Markets for renewable energy and pollution emissions: Environmental claims, emission-reduction accounting, and product decoupling

    International Nuclear Information System (INIS)

    Moore, Michael R.; Lewis, Geoffrey McD.; Cepela, Daniel J.

    2010-01-01

    Green electricity generation can provide an indirect route to cleaner air: by displacing generation from fossil fuels, green electricity can reduce emissions of CO 2 and conventional air pollutants. Several types of voluntary markets have emerged in the United States to take advantage of this relationship, including green electricity programs, carbon offsets, and renewable energy certificates. At the same time, regulators are favoring cap-and-trade mechanisms for regulating emissions. This paper describes the appropriate framing of environmental claims for green electricity products. We apply an accounting framework for evaluating claims made for capped pollutants, with entries for emissions, avoided emissions due to green electricity, and unused emission permits. This framework is applied in case studies of two major electric utilities that operate with green electricity programs and capped pollutants. The cases demonstrate that the relative magnitude of 'unused permits' and 'emissions avoided' is a key relationship for evaluating an emissions reduction claim. Lastly, we consider the evolution of the green electricity marketplace given the reliance on cap-and-trade. In this setting, pollution-emission products could be decoupled from one another and from the various green electricity products. Several positive consequences could transpire, including better transparency of products, lower certification costs, and more product choices.

  1. Markets for renewable energy and pollution emissions. Environmental claims, emission-reduction accounting, and product decoupling

    Energy Technology Data Exchange (ETDEWEB)

    Moore, Michael R.; Cepela, Daniel J. [University of Michigan, MI (United States); Lewis, Geoffrey McD. [University of Waterloo, ON (Canada)

    2010-10-15

    Green electricity generation can provide an indirect route to cleaner air: by displacing generation from fossil fuels, green electricity can reduce emissions of CO{sub 2} and conventional air pollutants. Several types of voluntary markets have emerged in the United States to take advantage of this relationship, including green electricity programs, carbon offsets, and renewable energy certificates. At the same time, regulators are favoring cap-and-trade mechanisms for regulating emissions. This paper describes the appropriate framing of environmental claims for green electricity products. We apply an accounting framework for evaluating claims made for capped pollutants, with entries for emissions, avoided emissions due to green electricity, and unused emission permits. This framework is applied in case studies of two major electric utilities that operate with green electricity programs and capped pollutants. The cases demonstrate that the relative magnitude of 'unused permits' and 'emissions avoided' is a key relationship for evaluating an emissions reduction claim. Lastly, we consider the evolution of the green electricity marketplace given the reliance on cap-and-trade. In this setting, pollution-emission products could be decoupled from one another and from the various green electricity products. Several positive consequences could transpire, including better transparency of products, lower certification costs, and more product choices. (author)

  2. Markets for renewable energy and pollution emissions: Environmental claims, emission-reduction accounting, and product decoupling

    Energy Technology Data Exchange (ETDEWEB)

    Moore, Michael R., E-mail: micmoore@umich.ed [University of Michigan, MI (United States); Lewis, Geoffrey McD. [University of Waterloo, ON (Canada); Cepela, Daniel J. [University of Michigan, MI (United States)

    2010-10-15

    Green electricity generation can provide an indirect route to cleaner air: by displacing generation from fossil fuels, green electricity can reduce emissions of CO{sub 2} and conventional air pollutants. Several types of voluntary markets have emerged in the United States to take advantage of this relationship, including green electricity programs, carbon offsets, and renewable energy certificates. At the same time, regulators are favoring cap-and-trade mechanisms for regulating emissions. This paper describes the appropriate framing of environmental claims for green electricity products. We apply an accounting framework for evaluating claims made for capped pollutants, with entries for emissions, avoided emissions due to green electricity, and unused emission permits. This framework is applied in case studies of two major electric utilities that operate with green electricity programs and capped pollutants. The cases demonstrate that the relative magnitude of 'unused permits' and 'emissions avoided' is a key relationship for evaluating an emissions reduction claim. Lastly, we consider the evolution of the green electricity marketplace given the reliance on cap-and-trade. In this setting, pollution-emission products could be decoupled from one another and from the various green electricity products. Several positive consequences could transpire, including better transparency of products, lower certification costs, and more product choices.

  3. 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.

  4. 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

  5. 24 CFR 200.947 - Building product standards and certification program for polystyrene foam insulation board.

    Science.gov (United States)

    2010-04-01

    ... INTRODUCTION TO FHA PROGRAMS Minimum Property Standards § 200.947 Building product standards and certification... product, the administrator's certification of compliance with the applicable standards and the type of... 24 Housing and Urban Development 2 2010-04-01 2010-04-01 false Building product standards and...

  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. Report and accounts 1982/83. [United Kingdom

    Energy Technology Data Exchange (ETDEWEB)

    1983-01-01

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

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

    Science.gov (United States)

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

    2014-04-01

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

  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. 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

  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. `Beyond the seventh fold': A historical account of a natural product chemist

    Science.gov (United States)

    Jenkins, Edward S.

    1996-01-01

    If entrenched workings of a social and cultural milieu strongly and selectively conspires to quell within an individual any notion toward a career in science, what makes such a person act and persist to the contrary? If that persistence prevails over or in the face of strong opposition, what accounts for the success? When such success brings about a degree of conceptual change in the social environment of an emerging branch of science, what kind of person whose scientific contributions help promote the change emerges from the fray? This paper is an historical account of such a person, one of the early natural product chemists who entered the field against discouragements and who remained determined when rejected in violation of publicly acclaimed principles that called for acceptance. Without any conscious attempt to direct its internal or external content, the paper is both analytical and social. The message suggests that there are philosophical views from some quarters we have ignored but perhaps should allow to enter the ongoing debate about curriculum reform. It is also a message to science and science education that perhaps we, all of us, ought to take more seriously than we do the universality of science and scientific talent.

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

    Science.gov (United States)

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

    2016-04-01

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

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

    Directory of Open Access Journals (Sweden)

    Riana Iren Radu

    2015-05-01

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

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

    International Nuclear Information System (INIS)

    Klein, J.E.

    1995-01-01

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

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

    Science.gov (United States)

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

    2009-01-01

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

  17. 4 CFR 22.2 - Board Consideration [Rule 2].

    Science.gov (United States)

    2010-01-01

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

  18. Economic efficiency of Nuclear Cell Mars with reference to different regions with the account cogenerating production

    International Nuclear Information System (INIS)

    Alekseev, P. N.; Kucharkin, N. E.; Udjanskiy, Y. N.; Schepetina, T. D.; Subbotin, S. A.

    2004-01-01

    The popular belief in a low economic efficiency NPP with nuclear reactors of small capacity (SNPP) is stipulated by the stereotyped approach to their role as a power source (PS) and absence of a system approach to an estimation of their role and place in economy of regions. Actually, the specific expenses of installed capacity for SNPP can be some times higher than those for ones with high-power reactors. As a rule, pay back of the SNPP projects is justified proceeding from only the income of sale produced electric power and heat. Poor economic efficiency of such variant of use forces the developers to consider variants cogeneration of useful production, for example, power-desalination complexes. But thus it is not taken into account, that only nuclear power source (NPS), due to quality of long-term autonomy can ensure in hard-to-reach regions ecologically safe, practically unbounded on time, reliable energy provision of unique production manufacture, which can be yielded only in a sectional place and due to presence of reliable and ecologically acceptable power supply. Examples of such exclusive symbiosis of technologies can be enough, especially taking into account the factor of an ecological acceptability, which acquires the increasing weight at definition of competitiveness of the projects. The factor of uniqueness at technologies combination in a sectional context does not contradict the strategy of seriality small capacity NPS application, as they are irreplaceable for long-time and reliable power supply of the independent removed or hard-to-reach consumers. In this their special applicability and their specific energy niche, which not busy while by any another PS. On land their role is similar nuclear submarines, which thanking NPS have got completely other quality of autonomy in the discharge of underwater kettles.The territory of Russia on the area both variety of resources and manufactures allows to implement different variants and combinations of

  19. 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

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

    Science.gov (United States)

    2010-04-09

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

  2. 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.

  3. Unification of behavioural, computational and neural accounts of word production errors in post-stroke aphasia

    Directory of Open Access Journals (Sweden)

    Marija Tochadse

    Full Text Available Neuropsychological assessment, brain imaging and computational modelling have augmented our understanding of the multifaceted functional deficits in people with language disorders after stroke. Despite the volume of research using each technique, no studies have attempted to assimilate all three approaches in order to generate a unified behavioural-computational-neural model of post-stroke aphasia.The present study included data from 53 participants with chronic post-stroke aphasia and merged: aphasiological profiles based on a detailed neuropsychological assessment battery which was analysed with principal component and correlational analyses; measures of the impairment taken from Dell's computational model of word production; and the neural correlates of both behavioural and computational accounts analysed by voxel-based correlational methodology.As a result, all three strands coincide with the separation of semantic and phonological stages of aphasic naming, revealing the prominence of these dimensions for the explanation of aphasic performance. Over and above three previously described principal components (phonological ability, semantic ability, executive-demand, we observed auditory working memory as a novel factor. While the phonological Dell parameter was uniquely related to phonological errors/factor, the semantic parameter was less clear-cut, being related to both semantic errors and omissions, and loading heavily with semantic ability and auditory working memory factors. The close relationship between the semantic Dell parameter and omission errors recurred in their high lesion-correlate overlap in the anterior middle temporal gyrus. In addition, the simultaneous overlap of the lesion correlate of omission errors with more dorsal temporal regions, associated with the phonological parameter, highlights the multiple drivers that underpin this error type. The novel auditory working memory factor was located along left superior

  4. Creativity in Managerial Accounting: the Syndrome of Clone-type Production Costs

    Directory of Open Access Journals (Sweden)

    Flavius-Andrei Guinea

    2016-01-01

    Full Text Available This study presents the complex and delicate subject of managerial accounting systems, aiming to highlight the motivational complex of developing creative accounting techniques and to identify certain creative accounting techniques at the border between legal and fraud. The field research undertaken was also aimed at identifying and possibly solving the problems related to identifying and presenting a set of creative accounting techniques in the practical context of implemented systems, focusing also on the consequences on the quality of the accounting information. The contributions of the study are highlighted particularly in the practical level, this aspect being obviously due to the types of research conducted. One of the fundamental objectives of the study was to spark the interest in the practical possibilities of protecting against the dangers occurring from a creative managerial accounting system.

  5. Analysis of General Accounting Office, Armed Services Board of Contract Appeals and Federal Court of Claims Decisions on Protests Disputes Involving Performance Specifications

    National Research Council Canada - National Science Library

    Murphy-Sweet, Philip

    2002-01-01

    ... involving Performance Specifications. Performance Specifications generally leave the contractor open to decide the best means to accomplish the work of a contract and deliver the product called for in the contract...

  6. Removal of organic compounds from wastewater originating from the production of printed circuit boards by UV-Fenton method

    Directory of Open Access Journals (Sweden)

    Thomas Maciej

    2017-12-01

    Full Text Available The possibility of removing organic compounds from wastewater originating from the photochemical production of printed circuit boards by use of waste acidification and disposal of precipitated photopolymer in the first stage and the UV-Fenton method in a second stage has been presented. To optimize the process of advanced oxidation, the RSM (Response Surface Methodology for three independent factors was applied, i.e. pH, the concentration of Fe(II and H2O2 concentration. The use of optimized values of individual parameters in the process of wastewater treatment caused a decrease in the concentration of the organic compounds denoted as COD by approx. 87% in the first stage and approx. 98% after application of both processes. Precipitation and the decomposition of organic compounds was associated with a decrease of wastewater COD to below 100 mg O2/L whereas the initial value was 5550 mg O2/L. Decomposition of organic compounds and verification of the developed model of photopolymers removal was also carried out with use of alternative H2O2 sources i.e. CaO2, MgO2, and Na2CO3·1,5H2O2.

  7. Testing the Item-Order Account of Design Effects Using the Production Effect

    Science.gov (United States)

    Jonker, Tanya R.; Levene, Merrick; MacLeod, Colin M.

    2014-01-01

    A number of memory phenomena evident in recall in within-subject, mixed-lists designs are reduced or eliminated in between-subject, pure-list designs. The item-order account (McDaniel & Bugg, 2008) proposes that differential retention of order information might underlie this pattern. According to this account, order information may be encoded…

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

    Science.gov (United States)

    Delahaye, Roel; Hoekstra, Rutger; Nootenboom, Leslie

    2011-07-01

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

  9. [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.

  10. 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

  11. 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.

  12. Board game

    International Nuclear Information System (INIS)

    Brennan, N.S.

    1982-01-01

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

  13. Different accounting approaches to harvested wood products in national greenhouse gas inventories: their incentives to achievement of major policy goals

    International Nuclear Information System (INIS)

    Hashimoto, Seiji

    2008-01-01

    The 2006 IPCC Guidelines for National Greenhouse Gas Inventories provide four accounting approaches to harvested wood products (HWP). These differ in the way they define system boundaries. Therefore, reported national carbon emissions differ according to the accounting approach used, and the implications of each accounting approach differ for different countries. This paper investigates four IPCC accounting approaches, as well as the 1996 IPCC default approach, to determine whether they provide incentives to achievement of major policy goals related to climate, forest, trade, and waste, taking into account indirect effects of wood use change (i.e., the effects on forest carbon stocks and on carbon emissions from the use of other fuels and materials). Conclusions are as follows: (1) The analyses produced many different results from those of previous studies. These differences appear to be attributable to whether or not the indirect effects of wood use change are taken into account and the reference scenarios that are assumed; (2) The best approaches for achieving each policy goal differ, and the best approaches for particular policy goals might pose problems for other policy goals; (3) Overall, the IPCC default approach is the best accounting approach from the viewpoint of greater compatibility with, or integration across, the array of policy goals, although it does not address the issue of an increasing global carbon stock in HWP

  14. 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…

  15. On the accounting of technology progress rates and obsolescence of production funds when determining depreciation for NPP renovation

    International Nuclear Information System (INIS)

    Khachyan, G.A.; Petrov, I.M.; Vorob'ev, I.E.; Nizhnik, I.A.; Pylypyuk, R.V.

    1986-01-01

    Questions, related to determining the economically grounded service life of NPP main production funds are considered. It is recommended to differentiate the depreciation standards by the operation duration. It is proposed to arrange the NPP buildings taking into account modern rates of technical progress in power engineering

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

    Energy Technology Data Exchange (ETDEWEB)

    Cope, G.

    2009-06-15

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

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

    International Nuclear Information System (INIS)

    Cope, G.

    2009-01-01

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

  18. EXPENDITURE TRACKING OF ANIMAL PRODUCTION IN THE SOFTWARE "1C: ACCOUNTING 8.2"

    Directory of Open Access Journals (Sweden)

    Nadejda SUVOROVA

    2014-03-01

    Full Text Available The article studies the issues related to automation of tracking production expenses and production cost of agricultural enterprises in Ukraine by using specialized software (computer program.

  19. 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.

  20. 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.

  1. Productivity Growth-Accounting for Undesirable Outputs and Its Influencing Factors: The Case of China

    Directory of Open Access Journals (Sweden)

    Junfeng Zhang

    2016-11-01

    Full Text Available Presently, China’s social development is facing the dilemma of supporting economic growth and reducing emissions. Therefore, it is crucial to analyse productivity growth and examine its relationship with influencing factors in China. This study evaluated the total factor productivity (TFP growth of 30 provinces in China by adopting the Malmquist-Luenberger (ML productivity index and incorporating undesirable outputs from 2011–2014. Then, a Tobit regression model was employed to explore the factors that influence China’s TFP growth. The results show that the average annual growth of the Malmquist-Luenberger productivity index was lower than that of the traditional Malmquist (M productivity index growth during the research period. The findings reveal several key conclusions: First, the true TFP growth in China will be overestimated if undesirable outputs are ignored. Second, technical changes are the main contributor to TFP growth. Third, there are huge regional disparities of productivity growth in China. Fourth, coal intensity, environmental regulations, and industrial structure have significantly negative effects on productivity growth, while real per capita gross domestic product (GDP and foreign direct investment (FDI have strongly positive effects on productivity growth.

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

    International Nuclear Information System (INIS)

    Giannetti, B.F.; Ogura, Y.; Bonilla, S.H.; Almeida, C.M.V.B.

    2011-01-01

    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.

  3. 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.

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

    DEFF Research Database (Denmark)

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

    2015-01-01

    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. 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.

  6. 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.

  7. An operative environmental accounting framework for forest land blue water production

    Science.gov (United States)

    Beguería, Santiago; Leandri, Marc; Campos, Pablo

    2014-05-01

    We present a conceptual framework for the economic valuation of the water flows occurring in the forest lands. This framework is an extension of the criteria developed in the System of Environmental Economic Accounting-Experimental Ecosystem Accounting (SEEA-EEA) and provides a practical tool for the assessment of national or regional environmental assets. In terms of environmental policy, our accounting framework aims at valuing the contribution of forest lands to fresh water supply, contributing to a more complete valuation of the environmental asset value of forest land. Thanks to a combination of hydrological and economic models, our approach allows organizing hydrological and economic information in a coherent manner, constituting an informed tool to support the design of efficient incentives for forest-owners to manage their land cover towards more water-friendly options. As an example, we apply our hydro-economic model to a real life case study of two reservoirs in Andalusia, Spain, that differ significantly in their use of water. We use available hydrologic and economic data for evaluating the water environmental income at each site. We discuss on the differences found between the two sites and between vegetation types, and we present a sensitivity analysis regarding the main assumptions made in our calculations.

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

    International Nuclear Information System (INIS)

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

    2002-01-01

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

  9. Buildings 104 and 142 Complex Physical Protection and Material Control and Accounting Upgrades at the Mayak Production Association

    International Nuclear Information System (INIS)

    Aichele, Walter T.; Dwyer, Gregory M.; Larsen, R.; Malone, Tim

    2004-01-01

    The Federal State Unitary Enterprise Mayak Production Association (Mayak) and the U.S. Material Protection, Control and Accounting (MPC and A) United States Project Team (USPT) have worked together for a number of years as part of the U.S. national Nuclear Security Administration's (NNSA) MPC and A program to implement both Physical Protection (PP) and Material Control and Accounting (MC and A) upgrades within the Buildings 104 and 142 Complex, a long-term storage area for uranium and plutonium oxide located within Mayak's RT-1 Spent Fuel Reprocessing Plant. This paper focuses on the successes and areas for improvement in the analysis, planning, construction, implementation, and completion of a complex and labor-intensive project aimed at the refurbishment of two existing, in service, long-term special nuclear material (SNM) storage buildings within a Russian SNM production facility

  10. Household production and consumption over the life cycle: National Time Transfer Accounts in 14 European countries

    Directory of Open Access Journals (Sweden)

    Lili Vargha

    2017-03-01

    Full Text Available Background: While the importance of unpaid household labour is recognised in total economic output, little is known about the demographics of household production and consumption. Objective: Our goal is to give a comprehensive estimation on the value of household production and its consumption by age and gender and analyse nonmarket economic transfers in 14 European countries based on publicly available harmonised data. Methods: We introduce a novel imputation method of harmonised European time use (HETUS data to the European Union Statistics on Income and Living Conditions (EU-SILC in order to assign time spent on home production to consumers in households and estimate time transfers. Moreover, monetary values are attributed to household production activities using data on earnings from the Structure of Earnings Survey (SES. Results: We show that the nonmarket economic life cycle of men differs from that of women. The gender gap in household production is not evenly distributed over the life cycle. Women of working age contribute the most in net terms, while the main beneficiaries of household goods and services are children and to a lesser extent adult men. These patterns are similar across countries, with variations in the gender- and age-specific levels of home production and consumption. Conclusions: In Europe, in the national economy, intergenerational flows are important in sustaining both childhood and old age. In contrast, in the household economy, intergenerational transfers flow mostly towards children. Contribution: We add a new focus to the research on household production: While keeping the gender aspect, we demonstrate the importance of the life cycle component in household production.

  11. 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'. © 2015 The Authors.

  12. Challenges in accounting the forests - a Latvian case study

    Directory of Open Access Journals (Sweden)

    Evija Grege-Staltmane

    2010-06-01

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

  13. 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.

  14. 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...

  15. 75 FR 20363 - Notice of Issuance of Statement of Federal Financial Accounting Standard 38, Accounting for...

    Science.gov (United States)

    2010-04-19

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

  16. 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

  17. Determinants of Coauthorship for the Most Productive Authors of Accounting Literature

    Science.gov (United States)

    Rutledge, Robert; Karim, Khondkar

    2009-01-01

    All business faculty should be interested in the circumstances under which the most productive academic authors publish their work. This is because success in publishing connects closely with universities' decisions on tenure and promotion and with opportunities for merit-based pay increases and alternative employment. The purpose of the present…

  18. NuMas: A LAN-based materials control and accounting system in production

    International Nuclear Information System (INIS)

    Strickland, T.W.; Bracey, J.T.; McMahon, S.A.

    1995-01-01

    A state-of-the-art Nuclear Materials Control and Accounting (NMC and A) System has been implemented and is fully operational at the Paducah Gaseous Diffusion Plant (PGDP) as of September 1994. The uranium enrichment facility is currently regulated by the Department of Energy (DOE) and is in the process of obtaining Nuclear Regulatory Commission (NRC) certification. Implementation of this system has resulted in a tremendous cost savings to the facility as well as improvements to the overall efficiency of the NMC and A department. This paper outlines the benefits of implementing a Personal Computer/Local Area Network (PC/LAN)-based system in hopes of attracting other facilities to explore and utilize its application at their sites

  19. 75 FR 64684 - Cost Accounting Standards: Elimination of the Exemption From Cost Accounting Standards for...

    Science.gov (United States)

    2010-10-20

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

  20. The Investigation on Feasibility of Oriented Strand Boards to Parquet Production from Mixed Residual Veneer Popular and Beech

    Directory of Open Access Journals (Sweden)

    Saeid Kamrani

    2013-06-01

    Full Text Available The objective of this study was to investigate of feasibility of using residual veneer (popular and beechto manufacture oriented strand board (OSB parquet. Percentage of mixed residual veneer popular to beech was 40%to 60% respectly. In this study press time (6, 8 and 10 min and press temperature (170º, 180ºwere selected as variables, other factors being kept constant. Results indicated that increase of press temperature had no significant effect on modules of rupture, modules of elasticity and hardness but had significant effect on internal bonding, water absorption and thickness swelling. However results indicated that increase of press time had significant effect on total physical and mechanical properties of boards.

  1. Practitioner accounts and knowledge production: an analysis of three marketing discourses

    OpenAIRE

    Ardley, Barry Charles; Quinn, Lee

    2014-01-01

    Responding to repeated calls for marketing academicians to connect with marketing actors, we offer an empirically-sourced discourse analysis of the ways in which managers portray their practices. Focusing on the micro-discourses and narratives that marketing actors draw upon to represent their work we argue that dominant representations of marketing knowledge production present a number of critical concerns for marketing theory and marketing education. We also evidence that the often promoted...

  2. 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...

  3. The Papers Printing Quality Complex Assessment Algorithm Development Taking into Account the Composition and Production Technological Features

    Science.gov (United States)

    Babakhanova, Kh A.; Varepo, L. G.; Nagornova, I. V.; Babluyk, E. B.; Kondratov, A. P.

    2018-04-01

    Paper is one of the printing system key components causing the high-quality printed products output. Providing the printing companies with the specified printing properties paper, while simultaneously increasing the paper products range and volume by means of the forecasting methods application and evaluation during the production process, is certainly a relevant problem. The paper presents the printing quality control algorithm taking into consideration the paper printing properties quality assessment depending on the manufacture technological features and composition variation. The information system including raw material and paper properties data and making possible pulp and paper enterprises to select paper composition optimal formulation is proposed taking into account the printing process procedure peculiarities of the paper manufacturing with specified printing properties.

  4. 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.

  5. Accounting for spatiotemporal errors of gauges: A critical step to evaluate gridded precipitation products

    Science.gov (United States)

    Tang, Guoqiang; Behrangi, Ali; Long, Di; Li, Changming; Hong, Yang

    2018-04-01

    Rain gauge observations are commonly used to evaluate the quality of satellite precipitation products. However, the inherent difference between point-scale gauge measurements and areal satellite precipitation, i.e. a point of space in time accumulation v.s. a snapshot of time in space aggregation, has an important effect on the accuracy and precision of qualitative and quantitative evaluation results. This study aims to quantify the uncertainty caused by various combinations of spatiotemporal scales (0.1°-0.8° and 1-24 h) of gauge network designs in the densely gauged and relatively flat Ganjiang River basin, South China, in order to evaluate the state-of-the-art satellite precipitation, the Integrated Multi-satellite Retrievals for Global Precipitation Measurement (IMERG). For comparison with the dense gauge network serving as "ground truth", 500 sparse gauge networks are generated through random combinations of gauge numbers at each set of spatiotemporal scales. Results show that all sparse gauge networks persistently underestimate the performance of IMERG according to most metrics. However, the probability of detection is overestimated because hit and miss events are more likely fewer than the reference numbers derived from dense gauge networks. A nonlinear error function of spatiotemporal scales and the number of gauges in each grid pixel is developed to estimate the errors of using gauges to evaluate satellite precipitation. Coefficients of determination of the fitting are above 0.9 for most metrics. The error function can also be used to estimate the required minimum number of gauges in each grid pixel to meet a predefined error level. This study suggests that the actual quality of satellite precipitation products could be better than conventionally evaluated or expected, and hopefully enables non-subject-matter-expert researchers to have better understanding of the explicit uncertainties when using point-scale gauge observations to evaluate areal products.

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

    OpenAIRE

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

    2012-01-01

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

  7. State of the art of heat production from biomass taking into account economic and ecological aspects

    International Nuclear Information System (INIS)

    Strehler, A.

    1994-01-01

    In the range of solid fuels, the most important biomass energy carrier is wood, followed by straw and, used in single pilot and demonstration projects, so-called energy plants. Due to tax laws, plant oil and ethanol are economically more interesting as liquid fuels. In wood firing, billet wood furnaces and boilers are most common. The product range extends from chimney fireplaces to underjet boilers for timber. Incineration plants with automatic fuel metering systems require pourable bulk material such as chopped wood, chippings, sawdust, or pellets. Modern high-quality wood-fired boilers are well in creeping with the legal limit values, whereas many boilers currently in use do not meet contemporary technical standards. Furnaces for stalky material require a greater technical expenditure. Fuels with a high straw fraction pose the serious problem of emission of fire dust. Straw ash tends to produce slag and must therefore be cooled and reliably removed from the firing zone. (orig./EF) [de

  8. 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.

  9. 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.

  10. Nuclear fuel lease accounting

    International Nuclear Information System (INIS)

    Danielson, A.H.

    1986-01-01

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

  11. 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.

  12. Product assurance planning in an environment of increased need for accountability

    Science.gov (United States)

    Esparza, V.; Casey, C.

    1991-10-01

    Projects producing data are too often providing a product that is neither defensible nor usable. Instead of planning for data of known and required quality, managers are too often asking for (and getting) the wrong thing. The problem is a lack of correct planning strategy. A planning strategy to produce usable, defensible data requires communication from the customer to top-level management and from top-level management to the project leader, who must then communicate with the technical experts who will run the project. EPA requires that data quality objectives (DQOs) be derived for RI/FS projects. The DQO process is a top-down planning process that requires two-way communication; some organizations do not have structures suited for implementing DQOs as mandated by EPA. This paper discusses specific tools for imposing structure that will make the DQO process easier to follow for many organizations. The tools include a steering committee, a test design team, and Quality Function Deployment (QFD) matrices. The steering committee is a strong technical forum that can develop technical issues systematically and break down technical issues into manageable pieces that can be stated as test objectives. The test design team plans each test, systematically designs the test matrix, and guides the completion of test documentation that will be used to defend the data collected. QFD matrices are used as tools by both steering committee and test design team as a highly structured, systematic means of relating top-level (customer) requirements to data quality needs and measurement system design.

  13. 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.

  14. 78 FR 21035 - Funding and Fiscal Affairs, Loan Policies and Operations, and Funding Operations; Accounting and...

    Science.gov (United States)

    2013-04-09

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

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

    Science.gov (United States)

    2011-05-17

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

  16. 77 FR 69422 - Cost Accounting Standards: Revision of the Exemption From Cost Accounting Standards for Contracts...

    Science.gov (United States)

    2012-11-19

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

  17. Carbon, land, and water footprint accounts for the European Union: consumption, production, and displacements through international trade.

    Science.gov (United States)

    Steen-Olsen, Kjartan; Weinzettel, Jan; Cranston, Gemma; Ercin, A Ertug; Hertwich, Edgar G

    2012-10-16

    A nation's consumption of goods and services causes various environmental pressures all over the world due to international trade. We use a multiregional input-output model to assess three kinds of environmental footprints for the member states of the European Union. Footprints are indicators that take the consumer responsibility approach to account for the total direct and indirect effects of a product or consumption activity. We quantify the total environmental pressures (greenhouse gas emissions: carbon footprint; appropriation of biologically productive land and water area: land footprint; and freshwater consumption: water footprint) caused by consumption in the EU. We find that the consumption activities by an average EU citizen in 2004 led to 13.3 tCO(2)e of induced greenhouse gas emissions, appropriation of 2.53 gha (hectares of land with global-average biological productivity), and consumption of 179 m(3) of blue water (ground and surface water). By comparison, the global averages were 5.7 tCO(2)e, 1.23 gha, and 163 m(3) blue water, respectively. Overall, the EU displaced all three types of environmental pressures to the rest of the world, through imports of products with embodied pressures. Looking at intra-EU displacements only, the UK was the most important displacer overall, while the largest net exporters of embodied environmental pressures were Poland (greenhouse gases), France (land), and Spain (freshwater).

  18. 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...

  19. 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.

  20. 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. © 2016 Blackwell Verlag GmbH.

  1. A new model for simulating microbial cyanide production and optimizing the medium parameters for recovering precious metals from waste printed circuit boards.

    Science.gov (United States)

    Yuan, Zhihui; Ruan, Jujun; Li, Yaying; Qiu, Rongliang

    2018-04-10

    Bioleaching is a green recycling technology for recovering precious metals from waste printed circuit boards (WPCBs). However, this technology requires increasing cyanide production to obtain desirable recovery efficiency. Luria-Bertani medium (LB medium, containing tryptone 10 g/L, yeast extract 5 g/L, NaCl 10 g/L) was commonly used in bioleaching of precious metal. In this study, results showed that LB medium did not produce highest yield of cyanide. Under optimal culture conditions (25 °C, pH 7.5), the maximum cyanide yield of the optimized medium (containing tryptone 6 g/L and yeast extract 5 g/L) was 1.5 times as high as that of LB medium. In addition, kinetics and relationship of cell growth and cyanide production was studied. Data of cell growth fitted logistics model well. Allometric model was demonstrated effective in describing relationship between cell growth and cyanide production. By inserting logistics equation into allometric equation, we got a novel hybrid equation containing five parameters. Kinetic data for cyanide production were well fitted to the new model. Model parameters reflected both cell growth and cyanide production process. Copyright © 2018 Elsevier B.V. All rights reserved.

  2. Account 1983-84

    International Nuclear Information System (INIS)

    1984-01-01

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

  3. 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.

  4. 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.

  5. 78 FR 41191 - Senior Executive Service Performance Review Board

    Science.gov (United States)

    2013-07-09

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

  6. Product and corporate carbon footprint using the compound method based on financial accounts. The case of Osorio wind farms

    International Nuclear Information System (INIS)

    Alvarez, Sergio; Sosa, María; Rubio, Agustín

    2015-01-01

    Highlights: • We applied novel organisation-product-based-life-cycle assessment to Osorio Wind Farms. • This study includes sources, phases and areas previously unreported for the wind power sector. • MC3 assess carbon footprint in a practical and comprehensive manner. • MC3 is suitable for its application in major international projects. - Abstract: The challenge of developing clean and renewable energy sources is becoming ever more urgent. Over the last decade, the concept of carbon footprint has been used to report direct and indirect greenhouse gas emissions and as a support for sustainable consumption decisions. However, the discrepancies in the approaches based on either the product or corporate carbon footprint can seriously hinder its successful implementation. The so-called compound method based on financial accounts is a tiered hybrid method which enables the calculation of both the product and corporate carbon footprint. This work aims to assess this method as a tool for carbon footprint through its implementation in a comprehensive life-cycle assessment of the Osorio Wind Farms in Brazil. The total cumulative life-cycle emissions are 362.455 t CO 2 eq, representing 18.33 gr CO 2 eq per kW h delivered to the Brazilian national power grid. The difference with regard to previous works derives from its broader scope and different assumptions. In this study the comparable value from wind turbine manufacture, transport and construction is 8.42 gr CO 2 eq per kW h, 56% lower than the mean figure reported by Arvesen and Hertwich (2012). This study includes sources, phases and areas previously unreported in the carbon footprint reviews for the wind power sector. We conclude that the compound method based on financial accounts is a practical method that allows the definition of a more comprehensive goal and scope. Its implementation at Osorio Wind Farms demonstrates the method’s suitability for application in major international projects and

  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. Board Task Performance

    DEFF Research Database (Denmark)

    Minichilli, Alessandro; Zattoni, Alessandro; Nielsen, Sabina

    2012-01-01

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

  10. Employee on Boarding Process Automation

    OpenAIRE

    Khushboo Nalband; Priyanka Jadhav; Geetanjali Salunke

    2017-01-01

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

  11. Board Charter

    International Development Research Centre (IDRC) Digital Library (Canada)

    TEST

    Management is responsible for the development of an overall Strategic ... In all other cases, Governors are asked to advise the President's ..... It is the normal exchange of hospitality or a customary gesture of courtesy between ..... There are many definitions of accountability and transparency, but the following concepts are a.

  12. Defense Business Board

    Science.gov (United States)

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

  13. Implications of shale gas exploitation for UK climate change targets under a production-based accounting system.

    Science.gov (United States)

    Turk, J.; Reay, D.; Haszeldine, S.

    2017-12-01

    The shale gas boom in the USA has seemingly decreased the greenhouse gas intensity of electricity generation in the USA over the last decade. The United Kingdom is supporting its own shale gas industry to increase its own domestic energy supply. The UK's climate change policy is underpinned by defined national carbon budgets periods. The UK has met Carbon Budget 1 (2008 - 2012) and is likely to meet the second and third carbon budgets (2013 - 2022). There is a projected shortcoming in the fourth carbon budget (2023 - 2027). This shortfall may be increased as the UK pursues a domestic shale gas industry. Under the current production-based GHG accounting system, the UK is incentivized to import natural gas rather than produce it domestically. If the projected gas supply were to be met by UK shale gas, we project additional greenhouse gas emissions which would need to be accommodated during Carbon Budget periods 3 - 6. Additionally, natural gas electricity generation will contribute to sustaining grid electricity emissions during the same time period within the traded European Union emissions cap.

  14. 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.

  15. Overall Equipment Efficiency (OEE Enhancement in Manufacture of Electronic Components & Boards Industry through Total Productive Maintenance Practices

    Directory of Open Access Journals (Sweden)

    Fam Soo-Fen

    2018-01-01

    Full Text Available In an environment of intense global competition, both creative and proven strategies need to be considered in order to bring about the effectiveness and efficiency in manufacturing operation. Total Productive Maintenance (TPM is one of the effective maintenance strategy in enhancing the equipment effectiveness and to achieve a significant competitive advantage. This research paper addresses the impact of three TPM pillars namely planned maintenance (PM, autonomous maintenance (AM and focused maintenance (FM on overall equipment effectiveness (OEE of die attach equipment in the production line of semiconductor industry. The effect of TPM on the OEE is also investigated depending on the equipment types, in where die attach process consist of two models-CANON and ESEC. The primary data was collected from an organization's database and was analysed by SPSS V23. The preliminary results of the analysis showed that the performance of OEE in ESEC is better than the CANON after the implementation of TPM. The analysis also showed that out of the three TPM practices deployed, planned maintenance of equipment by production and maintenance team played the biggest role in increasing the equipment effectiveness. In conclusion, this study provides insights the importance of implementing TPM in order to succeed in a highly demanding market arena.

  16. 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...

  17. 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

  18. 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

  19. 76 FR 70037 - Federal Regulations; OMB Circulars, OFPP Policy Letters, and CASB Cost Accounting Standards...

    Science.gov (United States)

    2011-11-10

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

  20. CONCEPTUAL AND LEGAL FRAMEWORK FOR THE ORGANIZATION OF MANAGEMENT ACCOUNTING AND COST CALCULATION IN INDUSTRY OF MANUFACTURING DAIRY PRODUCTS

    OpenAIRE

    Cristiana Bogdanoiu

    2012-01-01

    According to the legal framework of our country, economic units are responsible for organizing the management accounting adjusted to the specific activity. Economic and social transformations after 1989 led to significant changes in financial accounting, this being in a continuous process of harmonization with the principles, rules, conventions and accounting standards in countries with developed market economy. Legal framework in our country favored and still favors notable changes in accoun...

  1. 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.

  2. Interrelation of accounting types in Ukraine

    OpenAIRE

    Задорожний, Зеновій Васильович

    2015-01-01

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

  3. 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…

  4. 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

  5. Account 1988-89

    International Nuclear Information System (INIS)

    1989-01-01

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

  6. Account 1988-89

    Energy Technology Data Exchange (ETDEWEB)

    1989-07-07

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

  7. Account 1989-90

    Energy Technology Data Exchange (ETDEWEB)

    1990-07-20

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

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

    OpenAIRE

    Muthupandian, K S

    2008-01-01

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

  9. 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.

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

    International Nuclear Information System (INIS)

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

    2016-01-01

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

  11. Experience of developing and introduction of the integrated systems for accounting, control and physical protection of nuclear materials under conditions of continuously operating production

    International Nuclear Information System (INIS)

    Filatov, O.N.; Rogachev, V.E.

    2003-01-01

    The improvements of the integrated systems for accounting, control and physical protection (ACPP) of nuclear materials under conditions practically continuous production cycle are described. As a result of development and introduction of the improved means and technologies the developed systems realized successfully the requirements of reliable ACPP of nuclear materials [ru

  12. Design Accountability

    DEFF Research Database (Denmark)

    Koskinen, Ilpo; Krogh, Peter

    2015-01-01

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

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

    OpenAIRE

    Adeyinka Theresa Ajayi; Ajibade Idowu Samuel; Oladiti Abiodun Akeem

    2017-01-01

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

  14. Internet accounting

    NARCIS (Netherlands)

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

    2001-01-01

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

  15. Development of analysis method of material f low cost accounting using lean technique in food production: A case study of Universal Food Public (UFC Co.,Ltd.

    Directory of Open Access Journals (Sweden)

    Wichai Chattinnawat

    2015-06-01

    Full Text Available This research aims to apply Lean technique in conjunction with analysis of Material Flow Cost Accounting (MFCA to production process of canned sweet corn in order to increase process efficiency, eliminate waste and reduce cost of the production. This research develops and presents new type of MFCA analysis by incorporating value and non-value added activities into the MFCA cost allocation process. According to the simulation-based measurement of the process efficiency, integrated cost allocation based on activity types results in higher proportion of negative product cost in comparison to that computed from conventional MFCA cost allocation. Thus, considering types of activities and process efficiency have great impacts on cost structure especially for the negative product cost. The research leads to solutions to improve work procedures, eliminate waste and reduce production cost. The overall cost per unit decreases with higher proportion of positive product cost.

  16. The role of marketing accountability at the marketing and research and development departments' integration and the new product success

    NARCIS (Netherlands)

    Acar, O.A.; Karaosmanoglu, E.; Nijssen, E.J.

    2009-01-01

    Marketing accountability is accepted as an important issue in various studies due to the current business working atmosphere, in which proof of contribution is demanded. At the same time, the integration between Marketing and Research&Development (R&D) departments is stated as crucial for

  17. Corporate Governance and Strategic Management Accounting Disclosure

    Directory of Open Access Journals (Sweden)

    Setianingtyas Honggowati

    2017-06-01

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

  18. Difficulties and aspects to take into account in the production, use and distribution of new radiopharmaceuticals PET

    International Nuclear Information System (INIS)

    Sanchez, R.; Rayo, J.I.; Serrano, J.; Infante, J.; Luz Dominguez, M.; Garcia, L.; Duran, C.

    2008-01-01

    This article seeks to describe the requirements, legal and technical, for the production, distribution and use of new radiopharmaceuticals PET (other than the 18 F.D.G.), describing the legislative framework in which we find ourselves, the characteristics of a production and types of synthesis and existing modules. A list of susceptible radiopharmaceuticals is presented that are being currently used in nuclear medicine by specifying the real possibilities of their production and use and which are the difficulties we face

  19. 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.

  20. 78 FR 34550 - Funding and Fiscal Affairs, Loan Policies and Operations, and Funding Operations; Accounting and...

    Science.gov (United States)

    2013-06-10

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

  1. 76 FR 3142 - Release of Exposure Draft Technical Bulletins; Accounting for Oil and Gas Resources and Federal...

    Science.gov (United States)

    2011-01-19

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

  2. The Kinetics of Fission Products Release from Microfuel Taking into Account the Trapped Fraction and Limited Solubility Effects

    International Nuclear Information System (INIS)

    Ivanov, A.S.; Rusinkevich, A.A.

    2014-01-01

    In this paper the effect of the oxygen getter on fission products release from the coated particle was studied by the “FP Kinetics” code. Trapped fraction and limited solubility effects taken into consideration. It was shown that these effects have a significant impact on the concentration profile and integral release of fission products. (author)

  3. 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.

  4. Let's Be Clear(er) about Substitution A Reporting Framework to Account for Product Displacement in Life Cycle Assessment

    DEFF Research Database (Denmark)

    Vadenbo, Carl; Hellweg, Stefanie; Astrup, Thomas Fruergaard

    2017-01-01

    for the systematic reporting of information and assumptions expected to contribute to the substitution potential in order to make substitution modeling and the results thereof more transparent and interpretable. We propose a reporting framework that can also support the systematic estimation of substitution...... application. The proposed framework enables well-motivated substitution potentials to be accounted for, regardless of the chosen approach, and improves the reproducibility of comparative LCA studies of resource recovery....

  5. Management Accounting

    OpenAIRE

    John Burns; Martin Quinn; Liz Warren; João Oliveira

    2013-01-01

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

  6. New trends in designing NPP control boards

    International Nuclear Information System (INIS)

    Kondrat'ev, V.V.

    1981-01-01

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

  7. 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

  8. Accounting outsourcing

    OpenAIRE

    Linhartová, Lucie

    2012-01-01

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

  9. 36 CFR 1121.11 - Accounting of disclosures.

    Science.gov (United States)

    2010-07-01

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

  10. 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...

  11. 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...

  12. 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....... However, a new study carried out by MAPP in collaboration with researchers in Norway, Sweden and Finland indicates that consumers' scepticism is reduced when they taste genetically modified foods and experience that the products are more tasty and more healthy than similar conventional products...... to fat content, fatty acids content, price and added calcium and zinc. Moreover, the product descriptions differed in relation to whether genetically modified rennet had been used or not. In all four countries consumers attached most importance to the type of rennet. Also price was considered important...

  13. 76 FR 49365 - Cost Accounting Standards: Elimination of the Exemption From Cost Accounting Standards for...

    Science.gov (United States)

    2011-08-10

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

  14. 76 FR 61660 - Cost Accounting Standards: Clarification of the Exemption From Cost Accounting Standards for Firm...

    Science.gov (United States)

    2011-10-05

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

  15. A simple semi-empirical way of accounting for the contribution of pair production process to the efficiency of Ge detectors

    International Nuclear Information System (INIS)

    Sudarshan, M.; Singh, R.

    1991-01-01

    By considering the data for a 38cm 3 Ge(Li) detector from E γ = 319.80 to 2598.80 keV, and for a 68 cm 3 HPGe detector from E γ = 223.430 to 3253.610 keV, it has been demonstrated that the contribution of the pair production process to the full energy peak efficiency (FEPE) of germanium detectors can be quite adequately accounted for in a semi-empirical way. (author)

  16. 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%.

  17. In Defense of Boards

    NARCIS (Netherlands)

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

    2007-01-01

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

  18. Accounting practice diversity in the healthcare industry.

    Science.gov (United States)

    Robbins, W A; Turpin, R

    1993-05-01

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

  19. 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....

  20. 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.

  1. 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.

  2. Towards the convergence of accounting treatment for intangible assets

    OpenAIRE

    Ramírez Córcoles, Yolanda

    2010-01-01

    This study aims at analysing the accounting treatment for identifiable intangible assets. Our research is based on the analysis of the Spanish regulation under the current General Accounting Plan of 2007 (from now on referred to as PGC-2007) and the international regulations stated by two important accounting regulation organisms: the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB). In particular, we will carry out a comparative study of the...

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

    Directory of Open Access Journals (Sweden)

    Yamira Mirabal González

    2014-12-01

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

  4. 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

    , utilising SB negatively affects the profitability of biogas production, 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-to large-sized biogas plants, using low shares of SB...

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

    Science.gov (United States)

    2011-12-22

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

  6. 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…

  7. 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...

  8. Report and accounts 1983/84

    Energy Technology Data Exchange (ETDEWEB)

    1984-01-01

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

  9. 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.

  10. 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.

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

    Science.gov (United States)

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

    2017-07-22

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

  12. Accounting for cyanide and its degradation products at three Nevada gold mines; constraints from stable C- and N-isotopes

    Science.gov (United States)

    Johnson, C.A.; Grimes, D.J.; Rye, R.O.

    1998-01-01

    An understanding of the fate of cyanide (CN-) in mine process waters is important for addressing environmental concerns and for taking steps to minimize reagent costs. The utility of stable isotope methods in identifying cyanide loss pathways has been investigated in case studies at three Nevada gold mines. Freshly prepared barren solutions at the mines have cyanide d15N and d13C values averaging -4 ? and -36 ?, respectively, reflecting the nitrogen and carbon sources used by commercial manufacturers, air and natural gas methane. Pregnant solutions returning from ore heaps display small isotopic shifts to lower d15N and d13C values. The shifts are similar to those observed in laboratory experiments where cyanide was progressively precipitated as a cyanometallic compound, and are opposite in sign and much smaller in magnitude than the shifts observed in experiments where HCN was offgassed. Offgassing is inferred to be a minor cyanide loss mechanism in the heap leach operations at the three mines, and precipitation as cyanometallic compounds, and possibly coprecipitation with ferric oxides, is inferred to be an important loss mechanism. Isotopic analysis of dissolved inorganic carbon (DIC) shows that uptake of high d13C air CO2 has been important in many barren and pregnant solutions. However, DIC in reclaim pond waters at all three mines has low d13C values of -28 to -34 ? indicating cyanide breakdown either by hydrolysis or by other chemical pathways that break the C-N bond. Isotope mass balance calculations indicate that about 40 % of the DIC load in the ponds, at a minimum, was derived from cyanide breakdown. This level of cyanide hydrolysis accounts for 14-100 % of the dissolved inorganic nitrogen species present in the ponds. Overall, isotope data provide quantitative evidence that only minor amounts of cyanide are lost via offgassing and that significant amounts are destroyed via hydrolysis and related pathways. The data also highlight the possibility that

  13. Tritium accountancy

    International Nuclear Information System (INIS)

    Avenhaus, R.; Spannagel, G.

    1995-01-01

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

  14. 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. ...

  15. 47 CFR 32.16 - Changes in accounting standards.

    Science.gov (United States)

    2010-10-01

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

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

    Science.gov (United States)

    MacRitchie, Jennifer; Nuti, Giulia

    2015-01-01

    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 18th century. These two touches (loud/struck and soft/pressed) were used to perform single tones on the lower, upper, peau de buffle (PDB) 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 11 dB 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 PDB. 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 < 0.001]. Accuracies were influenced by pitch and register, the PDB providing the strongest accuracies over the four registers tested.

  17. 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.

  18. FINANCIAL ACCOUNTING MEASUREMENT: INSTRUMENTATION AND CALIBRATION

    OpenAIRE

    stanley c. w. salvary

    2005-01-01

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

  19. 13 CFR 120.463 - Regulatory accounting-What are SBA's regulatory accounting requirements for SBA Supervised Lenders?

    Science.gov (United States)

    2010-01-01

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

  20. Energy productivity and efficiency of maize accounting for the choice of growing season and environmental factors: An empirical analysis from Bangladesh

    International Nuclear Information System (INIS)

    Rahman, Sanzidur; Rahman, Md. Sayedur

    2013-01-01

    The paper evaluates sustainability of maize cultivation in Bangladesh in terms of energy use while taking into account factors affecting choice of the growing season and farmers' production environment using a sample selection framework applied to stochastic frontier models. Results reveal that the probability of growing winter maize is influenced positively by gross return, irrigation, subsistence pressure, soil suitability and temperature variability whereas extension contact influences choice negatively. Significant differences exist between winter and summer maize regarding yield, specific energy, net energy balance, energy use efficiency and technical energy efficiency although both systems are highly sustainable and efficient. The energy output from winter maize is 199,585 MJ/ha which is 53.9% higher than the summer maize output of 129,701 MJ/ha. Also, energy input use of winter maize is 110.6% higher than the summer maize. Energy inputs from mechanical power, seeds, fertilizers and organic manures significantly increase energy productivity of winter maize whereas only mechanical power influences summer maize productivity. However, temperature variation and rainfall significantly reduce energy productivity of summer maize. Policy implications include investments in soil conservation and irrigation, development of weather resistant varieties and raising maize price will boost maize cultivation in Bangladesh, a highly sustainable production technology. -- Highlights: ► Maize energy productivity is evaluated subject to season and environmental factors. ► Maize farming for both seasons is highly sustainable in terms of energy use. ► Socio-economic and environmental factors influence choice of growing winter maize. ► Mechanical power, rainfall and temperature influence summer maize productivity. ► Maize farmers of both seasons are highly technically efficient.

  1. 48 CFR 9904.406 - Cost accounting standard-cost accounting period.

    Science.gov (United States)

    2010-10-01

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

  2. 48 CFR 9904.411 - Cost accounting standard-accounting for acquisition costs of material.

    Science.gov (United States)

    2010-10-01

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

  3. Understanding Financial Statements. Financial Matters. Board Basics.

    Science.gov (United States)

    McCarthy, John H.; Turner, Robert M.

    1998-01-01

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

  4. Atomic Energy Control Board

    International Nuclear Information System (INIS)

    Blackman, N.S.; Gummer, W.K.

    1982-02-01

    This paper has been prepared to provide an overview of the responsibilities and activities of the Atomic Energy Control Board. It is designed to address questions that are often asked concerning the establishment of the Atomic Energy Control Board, its enabling legislation, licensing and compliance activities, federal-provincial relationships, international obligations, and communications with the public

  5. 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…

  6. 4 CFR 28.17 - Internal petitions of Board employees.

    Science.gov (United States)

    2010-01-01

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

  7. 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.

  8. 77 FR 2541 - Board Meeting

    Science.gov (United States)

    2012-01-18

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

  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%. PMID:26046652

  10. Universal methods of creation of functionally developed management systems of special purpose of industrial enterprises and production associations and their use when planning and introducing the subsystem of accounting and analytical support

    Directory of Open Access Journals (Sweden)

    Tkachenko Sergіy A.

    2013-03-01

    Full Text Available The goal of the article lies in formation of a paradigm (sample of universal methods of creation of functionally developed management systems of special purpose of industrial enterprises and production associations and their use when planning and introducing the subsystem of accounting and analytical support. Analysing, systemising and generalising scientific works of many economists, the article describes ways of solution of the problem of organisation of works on planning and introducing the accounting function at industrial enterprises and in production associations – individual planning, increase of a number of organisations that plan functionally developed accounting subsystem and training of relevant specialists. In the result of the study the article realises an important direction of development in improvement of organisation of accounting and economic and analytical support at industrial enterprises and in production associations based on uniformity of project decisions on the subsystem of the accounting and analytical support and functional development of the process of its creation. The issue of organisation of the calculation process while planning and introducing the accounting function in functionally developed management systems of special purpose of industrial enterprises and production associations is of special urgency among the prospects of further studies in this direction. Further development of accounting can result in replacement of traditional accounting with functionally developed subsystem of accounting and analytical support with intensive use of the concept of methodologically justified paradigmatic approach.

  11. 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.

  12. The political economy of international accounting standards

    NARCIS (Netherlands)

    Perry, J.; Nolke, A.

    2006-01-01

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

  13. The National Energy Board's annual report to Parliament 2004

    International Nuclear Information System (INIS)

    2004-01-01

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

  14. 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.

  15. 77 FR 26278 - Notice of Issuance of Statement of Federal Financial Accounting Standard 42

    Science.gov (United States)

    2012-05-03

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

  16. 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.

  17. Payroll accounting

    OpenAIRE

    Hodžová, Markéta

    2009-01-01

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

  18. Decamp Clock Board Firmware

    International Nuclear Information System (INIS)

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

    2007-01-01

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

  19. 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.

  20. 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...

  1. Central Accountability System (CLAS)

    International Nuclear Information System (INIS)

    Hairston, L.A.

    1991-01-01

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

  2. Nanotechnology and accounting issues

    OpenAIRE

    Abedalqader Rababah

    2017-01-01

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

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

    International Nuclear Information System (INIS)

    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.

    1999-01-01

    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 and 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 and A systems at Mayak. Current cooperative efforts are focused on enhancements to the existing MPC and A systems at two of the plants operated by Mayak that work with proliferation-sensitive nuclear materials

  4. Cooperation between the Russian Federation and the United States to enhance the existing nuclear-material protection, control, and accounting systems at Mayak Production Association

    International Nuclear Information System (INIS)

    Starodubtsev, G.S.; Prishchepov, A.I.; Zatorsky, Y.M.; James, L.T.

    1997-01-01

    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 ampersand A) systems in both countries. Mayak Production Association (MPA) is a major Russian nuclear enterprise within the nuclear complex that is operated by MINATOM. This paper describes the nature, scope, and status of the joint, cooperative efforts to enhance existing MPC ampersand A systems at MPA. Current cooperative efforts are focused on enhancements to the existing MPC ampersand A systems at four plants that are operated by MPA and that produce, process, handle and/or store proliferation-sensitive nuclear materials

  5. Cooperation between the Russian 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)

    Starodubtsev, G.S.; Prishchepov, A.I.; Zatorsky, Y.M.; James, L.T. [and others

    1997-11-01

    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 (MPA) is a major Russian nuclear enterprise within the nuclear complex that is operated by MINATOM. This paper describes the nature, scope, and status of the joint, cooperative efforts to enhance existing MPC&A systems at MPA. Current cooperative efforts are focused on enhancements to the existing MPC&A systems at four plants that are operated by MPA and that produce, process, handle and/or store proliferation-sensitive nuclear materials.

  6. 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

  7. 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)

  8. 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

  9. 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

  10. 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

  11. 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

  12. 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 Olivier Francis Martin with regard to indefinite contract. 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 8 to 25 June 2001.

  13. 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

  14. 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

  15. 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

  16. 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 Joël Lahaye with regard to 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 18 May to 1st June 2001.

  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 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

  18. 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

  19. 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

  20. Joint Advisory Appeals Board

    CERN Multimedia

    Human Resources Department

    2005-01-01

    The Joint Advisory Appeals Board was convened to examine an appeal lodged by a member of the personnel 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 1 to 15 April 2005. Human Resources Department Tel. 74128

  1. 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)

  2. 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 Gert Jan Bossen with regard to dependent child 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 1st to 15 March 2002. Human Resources Division Tel. 74128

  3. 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)

  4. 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

  5. Joint Advisory Appeals Board

    CERN Multimedia

    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)

  6. 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

  7. 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

  8. 75 FR 78705 - Issuance of Exposure Drafts on Implementation Guidance on the Accounting for the Disposal of G-PP...

    Science.gov (United States)

    2010-12-16

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

  9. Integrated material accountancy system

    International Nuclear Information System (INIS)

    Calabozo, M.; Buiza, A.

    1991-01-01

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

  10. 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...

  11. The National Energy Board's annual report 2002 to Parliament

    International Nuclear Information System (INIS)

    2002-01-01

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

  12. 48 CFR 9903.101 - Cost Accounting Standards.

    Science.gov (United States)

    2010-10-01

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

  13. 48 CFR 9903.307 - Cost Accounting Standards Preambles.

    Science.gov (United States)

    2010-10-01

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

  14. 48 CFR 9904.405 - Accounting for unallowable costs.

    Science.gov (United States)

    2010-10-01

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

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

    Science.gov (United States)

    2017-05-25

    The ancient Greek historian, Herodotus, tells of the attack and murder of the Persian King Darius’ envoys by the Athenians and Spartans in 491 B.C...themselves before the new Persian King Xerxes to serve as compensation for the murdered envoys. In response Xerxes replied, “What you did, after all...Greeks and Persians believed that envoys were protected by divine right and that reparations for harming a herald were required to restore divine favor

  16. Future Role of the Cost Accounting Standards Board

    National Research Council Canada - National Science Library

    1999-01-01

    .... Cost- based contracts continue to represent the majority of all federal contracting dollars and the original purposes of the CAS--principally the need for uniformity and consistency to protect...

  17. National Radiological Protection Board accounts 1987-88

    International Nuclear Information System (INIS)

    1988-01-01

    The financial objectives for 1987-88 were to fund the technical programme and to increase the working balance to a realistic level in the region of Pound 400K as at 31 March 1988. To achieve these objectives profiled budgets were established and monitored throughout the year for a revenue expenditure programme of Pound 7313K and a capital programme of Pound 749K. To fund the difference between planned expenditure and total grants of Pound 4613K receipts of Pound 3600K were needed after allowing for non-recoverable VAT. In the event all objectives were attained with minor variances on the anticipated planned budget profiles with the net result that Pound 106K was added to the working balance. (author)

  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. 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....

  20. Boat boarding ladder placement

    Science.gov (United States)

    1998-04-01

    Presented in three volumes; 'Boat Boarding Ladder Placement,' which explores safety considerations including potential for human contact with a rotating propeller; 'Boat Handhold Placement,' which explores essential principles and methods of fall con...

  1. 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.

  2. Boarding school rules.

    Science.gov (United States)

    Griffiths, Matt

    2017-01-04

    Ofsted inspects and regulates services that care for children and young people, including boarding facilities. Medication management is an integral part of caring for children in boarding schools, and robust systems must be in place to pass inspection. These systems must cover how medicines are dispensed, administered and stored at the facility, risk assessments, identifying which pupils can manage their own medicines and the individual health needs of boarders, so that care plans can be put in place for children with specific needs.

  3. Productivity

    DEFF Research Database (Denmark)

    Spring, Martin; Johnes, Geraint; Hald, Kim Sundtoft

    Productivity is increasingly critical for developed economies. It has always been important: as Paul Krugman puts it, “Productivity isn’t everything, but in the long run it is almost everything. A country’s ability to improve its standard of living over time depends almost entirely on its ability...... to raise its output per worker”(Krugman, 1994). Analyses of productivity have, by and large, been the preserve of economists. Operations Management (OM) is rooted in a similar concern for the efficient use of scarce resources; Management Accounting (MA) is concerned with the institutionalised measurement...... and management of productivity. Yet the three perspectives are rarely connected. This paper is a sketch of a literature review seeking to identify, contrast and reconcile these three perspectives. In so doing, it aims to strengthen the connections between policy and managerial analyses of productivity....

  4. 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...

  5. 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 IL...... and every hour during the exercise. Leg blood flow was measured in parallel by the ultrasound Doppler technique. IL-6 was measured by enzyme-linked immunosorbent assay (ELISA). 3. Arterial plasma concentrations for IL-6 increased 19-fold compared to rest. The a-fv difference for IL-6 over the exercising leg...... followed the same pattern as did the net IL-6 release. Over the resting leg, there was no significant a-fv difference or net IL-6 release. The work was produced by 2.5 kg of active muscle, which means that during the last 2 h of exercise, the median IL-6 production was 6.8 ng min-1 (kg active muscle)-1...

  6. 76 FR 40908 - Notice of Issuance of Statement of Federal Financial Accounting Standards 41, Deferral of the...

    Science.gov (United States)

    2011-07-12

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

  7. 75 FR 5769 - Inland Waterways Users Board; Request for Nominations

    Science.gov (United States)

    2010-02-04

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

  8. Energy accountancy

    International Nuclear Information System (INIS)

    Boer, G.A. de.

    1981-01-01

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

  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

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

  10. 48 CFR 9904.420 - Accounting for independent research and development costs and bid and proposal costs.

    Science.gov (United States)

    2010-10-01

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

  11. The cultural space between accounts & abilities

    DEFF Research Database (Denmark)

    Fitriasari, Dewi; Kampf, Constance

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

  12. Areva - Press release from the Supervisory Board

    International Nuclear Information System (INIS)

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

    2012-01-01

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

  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

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

  15. 77 FR 55837 - Board Meeting

    Science.gov (United States)

    2012-09-11

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

  16. 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.

  17. Accounting for the environment.

    Science.gov (United States)

    Lutz, E; Munasinghe, M

    1991-03-01

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

  18. 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…

  19. 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). ...

  20. 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...

  1. 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.

  2. 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.

  3. 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.

  4. Joint Advisory Appeals Board

    CERN Multimedia

    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

  5. 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

  6. 75 FR 11210 - Public Company Accounting Oversight Board; Order Approving Proposed Amendment to Board Rules...

    Science.gov (United States)

    2010-03-10

    ... the target threshold for U.S. market capitalization for 2009. The PCAOB was unable to conduct the... the U.S. market capitalization of the aforementioned 49 firms' issuer audit clients. The proposed rule... be satisfied in each of the years from 2009 to 2012. The minimum thresholds relate to U.S. market...

  7. Panel Board From Coconut Fibre And Pet Bottle

    Science.gov (United States)

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

    2018-03-01

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

  8. Panel Board From Coconut Fibre And Pet Bottle

    Directory of Open Access Journals (Sweden)

    Ngadiman Norhayati

    2018-01-01

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

  9. 75 FR 67696 - Membership of the Performance Review Board

    Science.gov (United States)

    2010-11-03

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

  10. Does Board Diversity Really Matter?

    DEFF Research Database (Denmark)

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

    2013-01-01

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

  11. 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

  12. International Business Cycle Accounting

    OpenAIRE

    Keisuke Otsu

    2009-01-01

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

  13. Magnetic field on board

    International Nuclear Information System (INIS)

    Estevez Radio, H.; Fernandez Arenal, C.A.

    1995-01-01

    Here, the calculation of the magnetic field on board ships is performed, using matrix calculus, in a similar way as when the magnetic field in matter is studied. Thus the final formulas are written in a more compact form and they are obtained through a simpler way, more suitable for the university education. (Author)

  14. Board affiliation and pay gap

    Directory of Open Access Journals (Sweden)

    Shenglan Chen

    2014-06-01

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

  15. 7 CFR 1221.118 - Refund escrow accounts.

    Science.gov (United States)

    2010-01-01

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

  16. Solomon Islands School Autonomy and Accountability : SABER Country Report 2013

    OpenAIRE

    World Bank

    2013-01-01

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

  17. SVX Sequencer Board

    International Nuclear Information System (INIS)

    Utes, M.

    1997-01-01

    The SVX Sequencer boards are 9U by 280mm circuit boards that reside in slots 2 through 21 of each of eight Eurocard crates in the D0 Detector Platform. The basic purpose is to control the SVX chips for data acquisition and when a trigger occurs, to gather the SVX data and relay the data to the VRB boards in the Movable Counting House. Functions and features are as follows: (1) Initialization of eight SVX chip strings using the MIL-STD-1553 data bus; (2) Real time manipulation of the SVX control lines to effect data acquisition, digitization, and readout based on the NRZ/Clock signals from the Controller; (3) Conversion of 8-bit electrical SVX readout data to an optical signal operating at 1.062 Gbit/sec, sent to the VRB. Eight HDIs will be serviced per board; (4) Built-in logic analyzer which can record the most important control and data lines during a data acquisition cycle and put this recorded information onto the 1553 bus; (5) Identification header and end of data trailer tacked onto data stream; (6) 1553 register which can read the current values of the control and data lines; (7) 1553 register which can test the optical link; (8) 1553 registers for crossing pulse width, calibration pulse voltage, and calibration pipeline select; (9) 1553 register for reading the optical drivers status link; (10) 1553 register for power control of SVX chips and ignoring bad SVX strings; (11) Front panel displays and LEDs show the board status at a glance; (12) In-system programmable EPLDs are programmed via 1553 or Altera's 'Bitblaster'; (13) Automatic readout abort after 45us; (14) Supplies BUSY signal back to Trigger Framework; (15) Supports a heartbeat system to prevent excessive SVX current draw; and (16) Supports a SVX power trip feature if heartbeat failure occurs.

  18. 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.

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

    Science.gov (United States)

    Garner, C. William

    1994-01-01

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

  20. 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.…

  1. 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)

  2. 5 CFR 1640.2 - Information regarding account.

    Science.gov (United States)

    2010-01-01

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

  3. 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 ...

  4. 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

  5. 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

  6. 78 FR 42521 - Notice of Issuance of Statement of Federal Financial Accounting Standards 45 and Scheduled Public...

    Science.gov (United States)

    2013-07-16

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

  7. 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...

  8. 49 CFR 1200.2 - Adoption of generally accepted accounting principles issued by the Financial Accounting Standards...

    Science.gov (United States)

    2010-10-01

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

  9. 12 CFR 220.4 - Margin account.

    Science.gov (United States)

    2010-01-01

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

  10. Board diversity in family firms

    OpenAIRE

    Menozzi, Anna; Fraquelli, Giovanni; Novara, Jolanda de

    2015-01-01

    The paper deals with diversity as a key factor to improve the board of directors’ decision process in family firms. The empirical literature about board diversity points at the positive impact of diversity on board functioning and firm performance. The paper uses a statistical diversity index to capture the heterogeneity of board of directors and put it in relation with firm performance, as measured by firm profitability. The empirical analysis is based on a newly collected panel of 327 famil...

  11. Why Not Charter School Boards?

    Science.gov (United States)

    Schlechty, Phillip C.; Cole, Robert W.

    1993-01-01

    Claiming that individual school board members act in selfish ways, proposes electing entire school board as a slate. Board would collectively be held responsible for performance of the school system and all of its employees. State legislation would be required to specify how interested groups would select a slate and create a charter, which is the…

  12. Board effectiveness: Investigating payment asymmetry between board members and shareholders

    Directory of Open Access Journals (Sweden)

    Wuchun Chi

    2008-01-01

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

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

    International Nuclear Information System (INIS)

    Alexander, Catherine; Freeman, Jenny; Cantrell, Yvette

    2013-01-01

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

  14. 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.

  15. 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

  16. 77 FR 47826 - Inland Waterways Users Board; Request for Nominations

    Science.gov (United States)

    2012-08-10

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

  17. MATERIAL CONTROL ACCOUNTING INMM

    Energy Technology Data Exchange (ETDEWEB)

    Hasty, T.

    2009-06-14

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

  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. 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 ...

  20. ACCOUNTING AND AUDIT OPERATIONS ON CURRENT ACCOUNT

    Directory of Open Access Journals (Sweden)

    Koblyanska Olena

    2018-03-01

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

  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. 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.

  3. 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.

  4. 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.

  5. 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.

  6. Patients overwhelmingly prefer inpatient boarding to emergency department boarding.

    Science.gov (United States)

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

    2013-12-01

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

  7. UniBoard: generic hardware for radio astronomy signal processing

    Science.gov (United States)

    Hargreaves, J. E.

    2012-09-01

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

  8. Evaluation of spine boards for X-ray diagnostics

    International Nuclear Information System (INIS)

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

    2001-01-01

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

  9. 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...

  10. 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,…

  11. 78 FR 27137 - Verification of Statements of Account Submitted by Cable Operators and Satellite Carriers

    Science.gov (United States)

    2013-05-09

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

  12. 48 CFR 9904.409 - Cost accounting standard-depreciation of tangible capital assets.

    Science.gov (United States)

    2010-10-01

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

  13. 49 CFR 1011.2 - The Board.

    Science.gov (United States)

    2010-10-01

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

  14. 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.

  15. A Literature Review on the Determinants of Accounting Quality

    OpenAIRE

    DEMİREL ARICI, Nuray; KARĞIN, Mahmut

    2017-01-01

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

  16. Procurement Contracting Officer’s Guide to Cost Accounting Standards,

    Science.gov (United States)

    1977-09-01

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

  17. Refinement of boards' role required.

    Science.gov (United States)

    Umbdenstock, R J

    1987-01-01

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

  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. 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.

  20. Manufacturing and process optimization of porous rice straw board

    Science.gov (United States)

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

    2018-03-01

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

  1. Ergonomics intervention on an alternative design of a spinal board.

    Science.gov (United States)

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

    2017-09-01

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

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

    OpenAIRE

    Botzem, S.; Quack, S.

    2009-01-01

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

  3. Social Responsibility of Accounting

    OpenAIRE

    JINNAI, Yoshiaki

    2011-01-01

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

  4. 76 FR 53377 - Cost Accounting Standards; Allocation of Home Office Expenses to Segments

    Science.gov (United States)

    2011-08-26

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

  5. Currency Boards; The Ultimate Fix?

    OpenAIRE

    Atish R. Ghosh

    1998-01-01

    The growing integration of world capital markets has made it fashionable to argue that only extreme exchange rate regimes are sustainable. Short of adopting a common currency, currency board arrangements represent the most extreme form of exchange rate peg. This paper compares the macroeconomic performance of countries with currency boards to those with other forms of pegged exchange rate regime. Currency boards are indeed associated with better inflation performance, even allowing for potent...

  6. 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.

  7. 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.

  8. DO ACCOUNTING PRACTITIONERS USE ACCOUNTING RESEARCH RESULTS?

    OpenAIRE

    ALINA BEATTRICE VLADU

    2015-01-01

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

  9. 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...

  10. 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...

  11. 20 CFR 266.7 - Accountability of a representative payee.

    Science.gov (United States)

    2010-04-01

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

  12. 12 CFR 996.3 - Demand deposit accounts.

    Science.gov (United States)

    2010-01-01

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

  13. Safeguards Accountability Network accountability and materials management

    International Nuclear Information System (INIS)

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

    1985-01-01

    The Safeguards Accountability Network (SAN) is 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

  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

    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...

  17. 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...

  18. 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...

  19. GOVERNING BOARD OF THE PENSION FUND

    CERN Document Server

    2000-01-01

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

  20. 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...

  1. 7 CFR 1150.139 - Powers of the Board.

    Science.gov (United States)

    2010-01-01

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

  2. 7 CFR 1260.149 - Powers of the Board.

    Science.gov (United States)

    2010-01-01

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

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

    Directory of Open Access Journals (Sweden)

    P URFI

    2003-04-01

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

  4. An Olive Branch for Boards.

    Science.gov (United States)

    Harrington-Lueker, Donna

    1993-01-01

    Peacekeeping strategies for school-board meetings include developing a code of conduct that spells out guidelines for behavior and then enforcing it; bringing in a neutral observer to help board members work through what is really worrying them; and concentrating on policy. (MLF)

  5. General purpose programmable accelerator board

    Science.gov (United States)

    Robertson, Perry J.; Witzke, Edward L.

    2001-01-01

    A general purpose accelerator board and acceleration method comprising use of: one or more programmable logic devices; a plurality of memory blocks; bus interface for communicating data between the memory blocks and devices external to the board; and dynamic programming capabilities for providing logic to the programmable logic device to be executed on data in the memory blocks.

  6. 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.

  7. 78 FR 75447 - Senior Executive Service; Departmental Offices Performance Review Board

    Science.gov (United States)

    2013-12-11

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

  8. 4 CFR 201.4 - Board records exempt from public disclosure.

    Science.gov (United States)

    2010-01-01

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

  9. 12 CFR 917.2 - General authorities and duties of Bank boards of directors.

    Science.gov (United States)

    2010-01-01

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

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

    Directory of Open Access Journals (Sweden)

    Emine ÇINA BAL

    2013-06-01

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

  11. Economic and accounting evaluation of rice milled production chains in Rio Grande do Sul (Brazil and Uruguay with application of the Policy Analysis Matrix

    Directory of Open Access Journals (Sweden)

    Ângela Rozane Leal de Souza

    Full Text Available ABSTRACT: Rice is the basis of diet for almost half of the world population, and its culture is one of the strategic agroindustrial production chains in the agribusiness environment, in both economic and social levels. Thus, the comparative analysis between the production chains of rice milled in Rio Grande do Sul (RS, Brazil, and Uruguay was mainly motivated by the interest in knowing the differences in the business environment and public policies that impact the competitiveness of this chain in both study regions. Therefore, the objective of this study was to assess the economic efficiency, competitiveness, and effects of public policies of the rice production chain of milled rice in RS (Brazil relative to Uruguay. The data collected in this study are from the 2011-2012 harvests and indicators were calculated by applying the concepts of the policy analysis matrix (PAM. Results showed that the chains in both study regions were competitive under the existing market and policy conditions, revealed comparative advantage, transferred a high load of resources to other sectors of the economy, and satisfactorily remuneration of the domestic production factors. However, the competitiveness and comparative advantage shown in this study were not due to the encouraging intervention policies, as both production systems pay high taxes.

  12. German versus Nordic Board Models

    DEFF Research Database (Denmark)

    Ringe, Georg

    2016-01-01

    Board structure is an important component of the individual governance of firms, and the appropriateness of the various models is one of the most debated issues in corporate governance today. A comparison of the Nordic and German approaches to the structure of corporate boards reveals stark...... conceptual differences, as emphasized by the 2014 Lekvall Report on the Nordic Corporate Governance Model. This article provides a conceptual comparison between the two approaches to board structure and confirms the fundamental divergence between both models. However, relying on a number of recent legal...... changes and developments in business practice, the article argues that board practices in the two systems effectively blur the structural distinction, and that board organization is converging in practice. It thereby contributes to the broader debates on functionality and comparative corporate law...

  13. Board on chemical sciences and technology

    International Nuclear Information System (INIS)

    1991-01-01

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

  14. Lean accounting – as a future accounting system

    Directory of Open Access Journals (Sweden)

    M.V. Koryagin

    2017-12-01

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

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

    OpenAIRE

    Jerman, Lambert

    2013-01-01

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

  16. Traditional Market Accounting: Management or Financial Accounting?

    OpenAIRE

    Wiyarni, Wiyarni

    2017-01-01

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

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

    Science.gov (United States)

    Kuger, F.; Iengo, P.

    2018-02-01

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

  18. ABACC's nuclear accounting area

    International Nuclear Information System (INIS)

    Nicolas, Ruben O.

    2001-01-01

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

  19. 76 FR 11474 - Agency Information Collection Activities: Announcement of Board Approval Under Delegated...

    Science.gov (United States)

    2011-03-02

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

  20. Towards the convergence of accounting treatment for intangible assets

    Directory of Open Access Journals (Sweden)

    Yolanda Ramírez Córcoles

    2010-10-01

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

  1. 46 CFR 403.100 - Applicability of system of accounts and reports.

    Science.gov (United States)

    2010-10-01

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

  2. 76 FR 60357 - Federal Regulations; OMB Circulars, OFPP Policy Letters, and CASB Cost Accounting Standards...

    Science.gov (United States)

    2011-09-29

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

  3. 75 FR 13329 - Implications of Financial Accounting System (FAS) 166 on SBA Guaranteed Loan Programs

    Science.gov (United States)

    2010-03-19

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

  4. 48 CFR 9904.401 - Cost accounting standard-consistency in estimating, accumulating and reporting costs.

    Science.gov (United States)

    2010-10-01

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

  5. Teacher Test Accountability.

    Directory of Open Access Journals (Sweden)

    Larry H. Ludlow

    2001-02-01

    Full Text Available Given the high stakes of teacher testing, there is no doubt that every teacher test should meet the industry guidelines set forth in the Standards for Educational and Psychological Testing. Unfortunately, however, there is no public or private business or governmental agency that serves to certify or in any other formal way declare that any teacher test does, in fact, meet the psychometric recommendations stipulated in the Standards. Consequently, there are no legislated penalties for faulty products (tests nor are there opportunities for test takers simply to raise questions about a test and to have their questions taken seriously by an impartial panel. The purpose of this article is to highlight some of the psychometric results reported by National Evaluation Systems (NES in their 1999 Massachusetts Educator Certification Test (MECT Technical Report, and more specifically, to identify those technical characteristics of the MECT that are inconsistent with the Standards. A second purpose of this article is to call for the establishment of a standing test auditing organization with investigation and sanctioning power. The significance of the present analysis is twofold: a psychometric results for the MECT are similar in nature to psychometric results presented as evidence of test development flaws in an Alabama class-action lawsuit dealing with teacher certification (an NES-designed testing system; and b there was no impartial enforcement agency to whom complaints about the Alabama tests could be brought, other than the court, nor is there any such agency to whom complaints about the Massachusetts tests can be brought. I begin by reviewing NES's role in Allen v. Alabama State Board of Education, 81-697-N. Next I explain the purpose and interpretation of standard item analysis procedures and statistics. Finally, I present results taken directly from the 1999 MECT Technical Report and compare them to procedures, results, and consequences of

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

    Science.gov (United States)

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

    2012-01-01

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

  7. Delphi Accounts Receivable Module -

    Data.gov (United States)

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

  8. Association of Regulatory Boards of Optometry

    Science.gov (United States)

    ... website of the Association of Regulatory Boards of Optometry (ARBO). ARBO's web site is designed to provide resources to regulatory boards of optometry throughout the world. State/Provincial/Territorial Boards of ...

  9. 76 FR 21877 - Environmental Management Advisory Board

    Science.gov (United States)

    2011-04-19

    ... DEPARTMENT OF ENERGY Environmental Management Advisory Board AGENCY: Department of Energy. ACTION: Notice of call for nominations for appointment to the Environmental Management Advisory Board. SUMMARY... Environmental Management Advisory Board. DATES: Nominations will be accepted through May 13, 2011. ADDRESSES...

  10. Regulatory capture in the globalisation of accounting standards

    OpenAIRE

    Jayne M Godfrey; Ian A Langfield-Smith

    2005-01-01

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

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

    OpenAIRE

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

    2013-01-01

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

  12. FASB issues new accounting standards for business combinations.

    Science.gov (United States)

    Heuer, Christian; Travers, Mary Ann K

    2010-06-01

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

  13. 78 FR 66384 - Membership of the Merit Systems Protection Board's Performance Review Board

    Science.gov (United States)

    2013-11-05

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

  14. How "accountable" are accountable care organizations?

    Science.gov (United States)

    Addicott, Rachael; Shortell, Stephen M

    2014-01-01

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

  15. RTE - Report by the Chairman of the Supervisory Board 2016

    International Nuclear Information System (INIS)

    2017-01-01

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

  16. Optimized production technology (OPT), theory of constraints (TOC) og den dertil hørende økonomistyringstankegang 'Throughput Accounting (TPA)'

    DEFF Research Database (Denmark)

    Nielsen, Steen; Hansen, Tom Albæk

    2005-01-01

    Kombinationen af økonomistyring med forskellige andre funktionsområder, f.eks., indkøb, produktion, afsætning, adfærd etc., er et vigtigt område, og udgør efterhånden en del af det pensum, som repræsenteres i diverse lærebøger indenfor cost management accounting. OPT, TOC, TPA, samt også modeller...... som Just-In-Time (JIT) og Life-Cycle-Costing (LCC) vil fremover kunne give inspiration til nye måder at anskue økonomistyringen på. TOC, JIT og LCC kombineres ofte, både i relation til de mere operative beslutninger, men også i relation til virksomhedens strategiledelse. Ideen er, at også de...... separat eller i kombination. På denne måde bør de kunne støtte virksomhedens strategi og dermed den samlede lønsomhed. Hvor OPT sætter fokus på at optimere produktionen, sætter TOC og TPA fokus på udnyttelse af produktionsapparatet og på likviditeten. TPA minder på mange måder om bidragsmodellen og den...

  17. Current applications of actinide-only burn-up credit within the Cogema group and R and D programme to take fission products into account

    International Nuclear Information System (INIS)

    Toubon, H.; Guillou, E.; Cousinou, P.; Barbry, F.; Grouiller, J.P.; Bignan, G.

    2001-01-01

    Burn-up credit can be defined as making allowance for absorbent radioactive isotopes in criticality studies, in order to optimise safety margins and avoid over-engineering of nuclear facilities. As far as the COGEMA Group is concerned, the three fields in which burn-up credit proves to be an advantage are the transport of spent fuel assemblies, their interim storage in spent fuel pools and reprocessing. In the case of transport, burn-up credit means that cask size do not need to be altered, despite an increase in the initial enrichment of the fuel assemblies. Burn-up credit also makes it possible to offer new cask designs with higher capacity. Burn-up credit means that fuel assemblies with a higher initial enrichment can be put into interim storage in existing facilities and opens the way to the possibility of more compact ones. As far as reprocessing is concerned, burn-up credit makes it possible to keep up current production rates, despite an increase in the initial enrichment of the fuel assemblies being reprocessed. In collaboration with the French Atomic Energy Commission and the Institute for Nuclear Safety and Protection, the COGEMA Group is participating in an extensive experimental programme and working to qualify criticality and fuel depletion computer codes. The research programme currently underway should mean that by 2003, allowance will be made for fission products in criticality safety analysis

  18. Current applications of actinide-only burn-up credit within the Cogema group and R and D programme to take fission products into account

    Energy Technology Data Exchange (ETDEWEB)

    Toubon, H. [Cogema, 78 - Saint Quentin en Yvelines (France); Guillou, E. [Cogema Etablissement de la Hague, D/SQ/SMT, 50 - Beaumont Hague (France); Cousinou, P. [CEA Fontenay aux Roses, Inst. de Protection et de Surete Nucleaire, 92 (France); Barbry, F. [CEA Valduc, Inst. de Protection et de Surete Nucleaire, 21 - Is sur Tille (France); Grouiller, J.P.; Bignan, G. [CEA Cadarache, 13 - Saint Paul lez Durance (France)

    2001-07-01

    Burn-up credit can be defined as making allowance for absorbent radioactive isotopes in criticality studies, in order to optimise safety margins and avoid over-engineering of nuclear facilities. As far as the COGEMA Group is concerned, the three fields in which burn-up credit proves to be an advantage are the transport of spent fuel assemblies, their interim storage in spent fuel pools and reprocessing. In the case of transport, burn-up credit means that cask size do not need to be altered, despite an increase in the initial enrichment of the fuel assemblies. Burn-up credit also makes it possible to offer new cask designs with higher capacity. Burn-up credit means that fuel assemblies with a higher initial enrichment can be put into interim storage in existing facilities and opens the way to the possibility of more compact ones. As far as reprocessing is concerned, burn-up credit makes it possible to keep up current production rates, despite an increase in the initial enrichment of the fuel assemblies being reprocessed. In collaboration with the French Atomic Energy Commission and the Institute for Nuclear Safety and Protection, the COGEMA Group is participating in an extensive experimental programme and working to qualify criticality and fuel depletion computer codes. The research programme currently underway should mean that by 2003, allowance will be made for fission products in criticality safety analysis.

  19. A Brief Account of the Discovery of the Fetal/Placental Unit for Estrogen Production in Equine and Human Pregnancies: Relation to Human Medicine.

    Science.gov (United States)

    Raeside, James I

    2017-09-01

    The role of steroids in human medicine is well recognized, but the major contributions made by the large domestic animals as a source of material in the discovery, isolation, and determination of the structure of the steroid hormones is less well appreciated. After a brief reminder of the early efforts to obtain a reliable source of steroids for clinical use, the narrative here is to outline one example where success was ultimately achieved for estrogen replacement therapy. Whereas knowledge of the high concentrations of estrogens in urine of pregnant women and mares dates from the late 1920s, it was not until the 1940s that the latter was shown to be a practical source. Initially, the placenta was held to be responsible, but the involvement of the fetus in each case was eventually established. The remarkable enlargement of the human fetal adrenal glands and the fetal gonads in the horse, with characteristic features of steroid secreting tissues, suggested their participation. Ultimately, it was 16-hydroxylation by the fetal liver that resulted in estriol being the major estrogen type, by far, in late human pregnancy. In the mare, the pattern of estrogen production reflected that of the growth and later regression of the fetal gonads. The characteristic production ring-B, unsaturated estrogens in the mare is derived from an alternative pathway involving retention of the additional double bond in the biosynthesis of equilin.

  20. An agenda for board research

    Directory of Open Access Journals (Sweden)

    Sandra Guerra

    2008-01-01

    Full Text Available Scholarly investigations on the board of directors, although intense from the mid-1990s onward, did not lead to entirely convincing results. This study proposes discussion on building a multidisciplinary and integrated theoretical framework able to capture the complexity and distinctive dimensions of the board as a group decision-making process. This is achieved through an essay developed from analytical and descriptive review of the literature. A synthesis on board research is presented, aiming to understand theoretical models lenses used to study corporate governance issues. The strengths and weaknesses of these models are pointed out, and their influence on board investigation is observed. This essay concludes by proposing a research agenda that considers the addition of psychological and sociological approaches to economic models of the analysis of group decision-making