Prerequisite Change and Its Effect on Intermediate Accounting Performance

Science.gov (United States)

Huang, Jiunn; O'Shaughnessy, John; Wagner, Robin

2005-01-01

As of Fall 1996, San Francisco State University changed its introductory financial accounting course to focus on a "user's" perspective, de-emphasizing the accounting cycle. Anticipating that these changes could impair subsequent performance, the Department of Accounting instituted a new prerequisite for intermediate accounting: Students would…

Changes in accountability mechanism in times of crisis

DEFF Research Database (Denmark)

Hansen, Hanne Foss; Kristiansen, Mads Bøge

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

(According to TAS 16, Measurement After Recognition on Property, Plant andEquipment and Accounting İmplementation)

OpenAIRE

Örten, Remzi; Bayırlı, Rıdvan

2007-01-01

The objective of TAS 16 is to prescribe the accounting treatment for property, plant and equipment so that users of the financial statements can determine information about an entity’s investment in its property, plant and equipment and the changes in such investment. Property, plant and equipment have major importance within the total assets of companies and thus they are very significant in the determination of financial analysis. According to this standard, there are two methods cencerning...

The emergence and change of management accounting routines

NARCIS (Netherlands)

van der Steen, M.P.

2011-01-01

Purpose - The purpose of this paper is to explore the dynamics involved in the emergence and change of management accounting routines. It seeks to provide an understanding of the ways in which these complex routines foster stability and change in management accounting practices.

47 CFR 36.352 - Other property plant and equipment expenses-Account 6510 (Class B telephone companies); Accounts...

Science.gov (United States)

2010-10-01

... 47 Telecommunication 2 2010-10-01 2010-10-01 false Other property plant and equipment expenses... Plant Expenses-Other § 36.352 Other property plant and equipment expenses—Account 6510 (Class B... JURISDICTIONAL SEPARATIONS PROCEDURES; STANDARD PROCEDURES FOR SEPARATING TELECOMMUNICATIONS PROPERTY COSTS...

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...

ACCOUNTING AND ORGANISATIONAL CHANGE IN A MANUFACTURING INDUSTRY

Directory of Open Access Journals (Sweden)

Jenny van Sten-van’t Hoff

2011-01-01

Full Text Available The paper discusses change drivers, change actions and change outcomes in a textilemanufacturing industry in converting traditional management accounting into activitybasedmanagement.

Accounting Changes in the Public Sector in Estonia

OpenAIRE

Tikk, Juta

2010-01-01

This paper reviews the implementation of the accrual accounting in the entities of the Estonian public sector. It gives a brief overview of the historical development of governmental accounting theories and examines the introduction of theory-based accounting policy. It explains main problems and risks to face in connection with the accounting system change process and offers solutions. This study attempts to answer the following research question: how to gain full benefit from accounting inf...

18 CFR 367.4040 - Account 404, Amortization of limited-term property.

Science.gov (United States)

2010-04-01

... COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED... applicable to amounts included in the service company property accounts for limited-term franchises, licenses...

77 FR 51804 - Federal Acquisition Regulation; Information Collection; Change Order Accounting

Science.gov (United States)

2012-08-27

...; Information Collection; Change Order Accounting AGENCY: Department of Defense (DOD), General Services... requirement concerning change order accounting. Public comments are particularly invited on: Whether this... 9000- 0026, Change Order Accounting by any of the following methods: Regulations.gov : http://www...

Changing role of management accounting : Lithuanian experience case studies

OpenAIRE

Valančienė, Loreta; Gimžauskienė, Edita

2007-01-01

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

Accounting Issues: An Essay Series Part IV--Property, Plant, & Equipment

Science.gov (United States)

Laux, Judy

2007-01-01

This fourth article in a series of theoretical essays intended to supplement the introductory financial accounting course is dedicated to the topic of property, plant, and equipment (PP&E), including both the accounting treatment and its related conceptual connections. The paper also addresses the measurement dilemmas, scandalous accounting…

18 CFR 367.1080 - Account 108, Accumulated provision for depreciation of service company property.

Science.gov (United States)

2010-04-01

..., Accumulated provision for depreciation of service company property. 367.1080 Section 367.1080 Conservation of... Account 108, Accumulated provision for depreciation of service company property. (a) This account must be credited with the following: (1) Amounts charged to account 403, Depreciation expense (§ 367.4030), or to...

18 CFR 367.4211 - Account 421.1, Gain on disposition of property.

Science.gov (United States)

2010-04-01

... GAS ACT Income Statement Chart of Accounts Service Company Operating Income § 367.4211 Account 421.1..., exchange, or transfer of service or other property to another. Income taxes on gains recorded in this account must be recorded in account 409.2, Income taxes, other income and deductions (§ 367.4092). ...

18 CFR 367.4212 - Account 421.2, Loss on disposition of property.

Science.gov (United States)

2010-04-01

... GAS ACT Income Statement Chart of Accounts Service Company Operating Income § 367.4212 Account 421.2..., exchange or transfer of service or other property to another. The reduction in income taxes relating to losses recorded in this account must be recorded in account 409.2, Income taxes, other income and...

THE PARTICULAR CASE OF SMES REGARDING FINANCIAL REPORTING AND ACCOUNTING FOR INVESTMENT PROPERTY

OpenAIRE

CARMEN GIORGIANA BONACI; ALIN IONEL IENCIU; RAZVAN V. MUSTATA; DUMITRU MATIS

2011-01-01

The main objective of the present paper is to analyze the particular case of accounting for investment property when considering small and mediumsized entities. The first part of our study addresses the issue of SMEs financial reporting by synthesizing particularities being documented within research literature. The necessity of separate Romanian accounting regulations for SMEs is also discussed. Our paper further focuses on accounting for investment property. While the international accounti...

Supply Inventory Management: Property Accountability at Research , Development, Test, and Evaluation Installations

National Research Council Canada - National Science Library

2002-01-01

.... This report evaluates the Military Departments' improvement in maintaining property accountability over personal property at research, development, test, and evaluation installations, Personal...

Unintended consequences of changing accounting standards: the case of fair value accounting and mandatory dividends

NARCIS (Netherlands)

Goncharov, I.; van Triest, S.

2014-01-01

A growing body of literature investigates the interaction of changes in accounting standards with institutions such as investor protection laws and corporate governance mechanisms. We examine the unintended consequences of fair value accounting in determining mandated preferred dividends. We study

Property, Plant and Equipment disclosure requirements and firm characteristics: the Portuguese Accounting Standardization System

OpenAIRE

Botelho, Rafaela; Azevedo, Graça; Costa, Alberto J.; Oliveira, Jonas

2015-01-01

In the new Portuguese accounting frame of reference (Portuguese Accounting Standardization System – Sistema de Normalização Contabilística), the issues related to Property, Plant and Equipment assets are dealt with in the Accounting and Financial Reporting Standard (Norma Contabilística de Relato Financeiro – NCRF) 7 (Property, Plant & Equipment). The present study intends to assess the degree of compliance with the disclosure requirements of this accounting standard by Portuguese unlisted co...

Valuation Bases and Accounting System Entries in Financial Analysis of the Municipal Real Property

Directory of Open Access Journals (Sweden)

Daniela Feschiyan

2013-08-01

Full Text Available The paper introduces a conceptual framework for an accounting of the municipal real property, and defines a respective system of indicators. The development of this framework is seen as an important prerequisite for the efficient property management. It aims to overcome the lack or poor accessibility of the information, and thus to ensure the successful municipal real property management in a strategic context. The developing of the applied approach implies that accounting indicators are divided into three main groups – values, revenues, and costs. Beside the above mentioned classification, the municipal revenues and costs are classified also as existing and proposed. The existing indicators are defined by International Accounting Standards in public sector, and some of them are considered as being appropriate for the inclusion in the financial analysis as accounting system entries. The proposed indicators are perceived as appropriate to carry out a detailed analysis of the municipal property at a lower level of desegregations. The first two paragraphs explain the main bases for the municipal property valuation - historical cost, current price, market value, present value, with a special emphasis on the use of the historical value, and the types of valuation respectively. The next three paragraphs are concentrated mainly on the accounting indicators for the municipal property assessment. The sixth paragraph represents several major accounting bases - an accounting value, a carrying value, a market value, an accumulated depreciation, revenues from the sale of assets and services, costs by economic elements, revenues from future periods and costs for future periods, and revenues from other events and costs for other events. The seventh section presents a brief comparative analysis of accounting systems of 6 municipalities in South-Eastern Europe and the last paragraph highlights the identified “good practices”.

Challenges to professionalism: Social accountability and global environmental change.

Science.gov (United States)

Pearson, David; Walpole, Sarah; Barna, Stefi

2015-01-01

This article explores the concept of professionalism as it relates to social change and social accountability, and expands on them in the light of global environmental changes. Professionalism in medicine includes concepts of altruism, service, professional knowledge, self-regulation and autonomy. Current dialogues around social accountability suggest that medical schools should re-orientate their strategy and desired education, research and service outcomes to the health needs of the communities they serve.This article addresses the following questions: • How do we reconcile ideas of medical professionalism with the demands of creating a more equal, just, sustainable and socially inclusive society? • What new challenges do or will we face in relation to environmental degradation, biodiversity loss, ecosystem health and climate change? • How can medical schools best teach social and environmental responsiveness within a framework of professionalism? • How do medical schools ensure that tomorrow's doctors possess the knowledge, skills and attitude to adapt to the challenges they will face in future roles?We offer ideas about why and how medical educators can change, recommendations to strengthen the teaching of professionalism and social accountability and suggestions about the contribution of an emerging concept, that of "environmental accountability".

31 CFR 536.203 - Holding of certain types of blocked property in interest-bearing accounts.

Science.gov (United States)

2010-07-01

... property in interest-bearing accounts. 536.203 Section 536.203 Money and Finance: Treasury Regulations... property in interest-bearing accounts. (a)(1) Any person, including a U.S. financial institution, currently... to the effective date, is not being held in an interest-bearing account, or otherwise invested in a...

31 CFR 585.203 - Holding of certain types of blocked property in interest-bearing accounts.

Science.gov (United States)

2010-07-01

... property in interest-bearing accounts. 585.203 Section 585.203 Money and Finance: Treasury Regulations... blocked property in interest-bearing accounts. (a)(1) Any person, including a U.S. financial institution... subsequent to July 15, 1992, is not being held in an interest-bearing account or otherwise invested in a...

31 CFR 515.205 - Holding of certain types of blocked property in interest-bearing accounts.

Science.gov (United States)

2010-07-01

... property in interest-bearing accounts. 515.205 Section 515.205 Money and Finance: Treasury Regulations... interest-bearing accounts. (a) Except as provided by paragraphs (d), (e) and (f) of this section, or as... to any such property, unless it is held in an interest-bearing account in a domestic bank. (b) Any...

31 CFR 500.205 - Holding of certain types of blocked property in interest-bearing accounts.

Science.gov (United States)

2010-07-01

... property in interest-bearing accounts. 500.205 Section 500.205 Money and Finance: Treasury Regulations... interest-bearing accounts. (a) Except as provided by paragraphs (d), (e) and (f) of this section, or as... to any such property, unless it is held in an interest-bearing account in a domestic bank. (b) Any...

18 CFR 367.4114 - Account 411.4, Investment tax credit adjustments, service company property.

Science.gov (United States)

2010-04-01

..., Investment tax credit adjustments, service company property. 367.4114 Section 367.4114 Conservation of Power... Operating Income § 367.4114 Account 411.4, Investment tax credit adjustments, service company property. This account must include the amount of those investment tax credit adjustments that relate to service company...

The CARE model of social accountability: promoting cultural change.

Science.gov (United States)

Meili, Ryan; Ganem-Cuenca, Alejandra; Leung, Jannie Wing-sea; Zaleschuk, Donna

2011-09-01

On the 10th anniversary of Health Canada and the Association of Faculties of Medicine of Canada's publication in 2001 of Social Accountability: A Vision for Canadian Medical Schools, the authors review the progress at one Canadian medical school, the College of Medicine at the University of Saskatchewan, in developing a culture of social accountability. They review the changes that have made the medical school more socially accountable and the steps taken to make those changes possible. In response to calls for socially accountable medical schools, the College of Medicine created a Social Accountability Committee to oversee the integration of these principles into the college. The committee developed the CARE model (Clinical activity, Advocacy, Research, Education and training) as a guiding tool for social accountability initiatives toward priority health concerns and as a means of evaluation. Diverse faculty and student committees have emerged as a result and have had far-reaching impacts on the college and communities: from changes in curricula and admissions to community programming and international educational experiences. Although a systematic assessment of the CARE model is needed, early evidence shows that the most significant effects can be found in the cultural shift in the college, most notably among students. The CARE model may serve as an important example for other educational institutions in the development of health practitioners and research that is responsive to the needs of their communities.

The Changing Roles and Changing Discourse of the Management Accountant: 1980-2008

DEFF Research Database (Denmark)

Baldvinsdottir, Gudrun; Burns, John; Nørreklit, Hanne

to be concerned with enhancing the competitiveness and profitability of the business through a discourse of logical analysis and rational decision-making. However, the way in which this discourse is conceived has changed over the period we studied - from the presentation of relevant information in the 1980s......, through working with managers to find the information they need in the 1990s, to disciplining the business through performance measurement systems in the 2000s. The use of discourse analysis enabled us to explore the relationship between the role of management accounting and the wider social praxis......This paper explores the changing roles of management accountants over the last three decades drawing on a unique database of tape recordings of interviews with management accountants from the early 1980s to the present time. It uses discourse analysis to see more clearly the way in which the roles...

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

Science.gov (United States)

2012-03-02

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

A reappraisal of accounting changes in Dutch local government

NARCIS (Netherlands)

Bogt, Henk ter

2007-01-01

Abstract Municipalities and provinces in the Netherlands, denoted here as local government, have introduced many major accounting changes and changes in other management control aspects since 1985. However, various change initiatives and new instruments were dropped after a short while, were

Accounting for Climate Change: Introduction

International Nuclear Information System (INIS)

Lieberman, Daniel; Jonas, Matthias; Winiwarter, Wilfried; Nahorski, Zbigniew; Nilsson, Sten

2007-01-01

The assessment of greenhouse gases (GHGs) emitted to and removed from the atmosphere is high on both political and scientific agendas internationally. As increasing international concern and cooperation aim at policy-oriented solutions to the climate change problem, several issues have begun to arise regarding verification and compliance under both proposed and legislated schemes meant to reduce the human-induced global climate impact. The approaches to addressing uncertainty introduced in this article attempt to improve national inventories or to provide a basis for the standardization of inventory estimates to enable comparison of emissions and emission changes across countries. Authors of the accompanying articles use detailed uncertainty analyses to enforce the current structure of the emission trading system and attempt to internalize high levels of uncertainty by tailoring the emissions trading market rules. Assessment of uncertainty can help improve inventories and manage risk. Through recognizing the importance of, identifying and quantifying uncertainties, great strides can be made in the process of Accounting for Climate Change

18 CFR 367.1011 - Account 101.1, Property under capital leases.

Science.gov (United States)

2010-04-01

... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 101.1, Property under capital leases. 367.1011 Section 367.1011 Conservation of Power and Water Resources FEDERAL ENERGY... date, (4) Original cost or fair market value of property leased, (5) Future minimum lease payments, (6...

Perspectives of accounting students and teachers on the changing ...

African Journals Online (AJOL)

Kirstam

2014-09-01

Sep 1, 2014 ... changes in manufacturing and information technology, organisations ... the strategic decision making function in organisations. Changes ...... organisations on account of their positive image, a much higher percentage (79.4%).

14 CFR Section 18 - Objective Classification-Cumulative Effect of Changes in Accounting Principles

Science.gov (United States)

2010-01-01

... of Changes in Accounting Principles Section 18 Section 18 Aeronautics and Space OFFICE OF THE... Objective Classification—Cumulative Effect of Changes in Accounting Principles 98Cumulative Effect of Changes in Accounting Principles. Record here the difference between the amount of retained earnings at...

Using Collaboration for Curriculum Change in Accounting Higher Education

Science.gov (United States)

Pickering, Beth Marie

2013-01-01

This qualitative, descriptive case study researched the collaborative curriculum development process in accounting higher education. This study was needed because accounting education, as a professional program, needs to be continually reviewed and updated in order to keep abreast of changes in the business field. This content is developed through…

78 FR 18342 - Federal Acquisition Regulation; Submission for OMB Review; Change Order Accounting

Science.gov (United States)

2013-03-26

...; Submission for OMB Review; Change Order Accounting AGENCY: Department of Defense (DOD), General Services... requirement concerning change order accounting. A notice was published in the Federal Register at 77 FR 51804... Collection 9000- 0026, Change Order Accounting, by any of the following methods: Regulations.gov : http://www...

48 CFR 52.230-7 - Proposal Disclosure-Cost Accounting Practice Changes.

Science.gov (United States)

2010-10-01

... Provisions and Clauses 52.230-7 Proposal Disclosure—Cost Accounting Practice Changes. As prescribed in 30.201-3(c), insert the following provision: Proposal Disclosure—Cost Accounting Practice Changes (APR 2005... 48 Federal Acquisition Regulations System 2 2010-10-01 2010-10-01 false Proposal Disclosure-Cost...

48 CFR 9903.302-2 - Change to a cost accounting practice.

Science.gov (United States)

2010-10-01

... Disclosure Statement, except for the following: (a) The initial adoption of a cost accounting practice for... accounting practice. 9903.302-2 Section 9903.302-2 Federal Acquisition Regulations System COST ACCOUNTING... AND COST ACCOUNTING STANDARDS CONTRACT COVERAGE CAS Rules and Regulations 9903.302-2 Change to a cost...

THE CHANGE IN MANAGEMENT ACCOUNTING. AN INSTITUTIONAL PERSPECTIVE FOR ROMANIA

Directory of Open Access Journals (Sweden)

Gabriel JINGA

2014-06-01

Full Text Available The objective of this paper is to present the process of change in management accounting in Romania, a former communist country from Eastern Europe. In order to explain this process, we used the institutional theory. We focused on the presentation of the scientific context and motivation of this research from a national perspective. We also described the evolution of management accounting in Romania in the context of economic and political changes. An important moment was the fall of communism in 1989. This represents a starting point for a new economic environment and for a new management accounting system. We described the creation of the new rules and routines based on the results of a questionnaire.

The changing role of nuclear materials accounting

International Nuclear Information System (INIS)

Gibbs, P.W.

1995-01-01

Nuclear materials accounting and accounting systems at what have been DOE Production sites are evolving into management decision support tools. As the sites are moving into the mode of making decisions on how to disposition complex and varied nuclear material holdings, the need for complete and many times different information has never been greater. The artificial boundaries that have historically been established between what belongs in the classic material control and accountability (MC and A) records versus what goes into the financial, radiological control, waste, or decommissioning and decontamination records are being challenged. In addition, the tools historically used to put material into different categories such as scrap codes, composition codes, etc. have been found to be inadequate for the information needs of today. In order to be cost effective and even, more importantly to effectively manage -our inventories, the new information systems the authors design have to have the flexibility to serve many needs. In addition, those tasked with the responsibility of managing the inventories must also expand beyond the same artificial boundaries. This paper addresses some of the things occurring at the Savannah River Site to support the changing role of nuclear materials accounting

Economic Consequences of Fair Value Accounting and a Change in the Distribution Rule

OpenAIRE

Kochiyama, Takuma

2011-01-01

This research examines the economic consequences of fair value accounting and a change in the distribution rule. In Japan, fair value accounting for financial instruments was mandated from 2001, and unrealized revaluation profits were to be included in income statements. As an institutional correspondence to the change in accounting standards, Japanese Commerce Law implemented the deduction of revaluation profits from distributable profits. However, from 2006, the Japanese Company Act changed...

47 CFR 36.171 - Property held for future telecommunications use-Account 2002; Telecommunications plant under...

Science.gov (United States)

2010-10-01

... 47 Telecommunication 2 2010-10-01 2010-10-01 false Property held for future telecommunications use-Account 2002; Telecommunications plant under construction-Account 2003; and Telecommunications plant adjustment-Account 2005. 36.171 Section 36.171 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED...

The development and change study of cost accounting in the IT environment

Institute of Scientific and Technical Information of China (English)

Zilian Li; Qiumei Hu

2015-01-01

Relative to costs of computerized accounting, the cost accounting information further to get rid of the shackles of artificial accounting, reflecting a pure information management thinking, which contains a richer content, and traditional cost accounting theory a profound impact on the system. Clear understanding of the environment in the IT development process cost accounting will help us actively to promote cost accounting change, innovation and development.

48 CFR 30.603 - Changes to disclosed or established cost accounting practices.

Science.gov (United States)

2010-10-01

... established cost accounting practices. 30.603 Section 30.603 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION GENERAL CONTRACTING REQUIREMENTS COST ACCOUNTING STANDARDS ADMINISTRATION CAS Administration 30.603 Changes to disclosed or established cost accounting practices. ...

FACTORS FOR THE IMPLEMENTATION OF CHANGE IN MANAGEMENT ACCOUNTING SYSTEMS

Directory of Open Access Journals (Sweden)

Rodrigo Angonese

2017-01-01

Full Text Available This study aimed to analyze the motivating factors of the change process of the management accounting system, from the perspective of institutional theory. The research was classified as descriptive, qualitative, operationalized by explanatory case study. Data were collected through semi-structured interviews and analyzed using content analysis. The results show that in the analyzed case, the change in management accounting systems was motivated by a particular set of factors (improvisation and environmental social pressure, representative of internal and external pressures for organizations, each with its intensity.

Changing World, Unchanging Accounting? Cost Systems for Hungarian Agricultural Companies

OpenAIRE

Zoltán Musinszki

2011-01-01

The literature of agricultural cost accounting has defined the definition of cost centres and cost bearers, the contents of the accounts, the procedures and methods for cost accounting and unit cost calculation without any significant changes for decades now. Do the agricultural companies set up and operate their own cost allocation and unit cost calculation systems on procedures made for state owned farms and cooperatives, or do they align their cost system with the challenges of our times? ...

31 CFR 595.203 - Holding of certain types of blocked property in interest-bearing accounts.

Science.gov (United States)

2010-07-01

... property in interest-bearing accounts. 595.203 Section 595.203 Money and Finance: Treasury Regulations... interest-bearing accounts. (a)(1) Any person, including a U.S. financial institution, currently holding... effective date, is not being held in an interest-bearing account, or otherwise invested in a manner...

31 CFR 575.203 - Holding of certain types of blocked property in interest-bearing accounts.

Science.gov (United States)

2010-07-01

... property in interest-bearing accounts. 575.203 Section 575.203 Money and Finance: Treasury Regulations... interest-bearing accounts. (a) Any person, including a U.S. financial institution, currently holding... effective date, is not being held in an interest-bearing account, or otherwise invested in a manner...

Analysis of the Factors Affecting Resistance to Changes in Management Accounting Systems

Directory of Open Access Journals (Sweden)

Rodrigo Angonese

2014-12-01

Full Text Available Despite changes in the environment and management accounting practices, studies indicate that management accounting systems do not change or change at a much slower rate than expected. The stability of the management accounting systems used by companies may relate to resistance to changing these systems. This study analyzes the factors that contribute to resistance to implementing an integrated management system from the perspective of institutional theory, grounded in the old institutional economics. Methodologically, this study provides a qualitative assessment of the problem and a descriptive analysis of the resistance factors through a case-study approach. The data were collected using semi-structured interviews and analyzed through content analysis. Two companies were selected for this study due to their differing characteristics. The following seven factors were analyzed for resistance to implementing integrated management systems: institutional power, ontological insecurity, trust, inertia, lack of knowledge, acceptance of routines and decoupling. However, there was no evidence to characterize hierarchical power. The research findings indicate that changing management accounting systems, through the implementation of an integrated management system, faces internal resistance in these organizations. Each factor varies in intensity but is permanently present in these companies, such as ontological insecurity, trust, inertia, lack of knowledge, acceptance of routines and decoupling. These factors are awakened when the change process begins and, if they gather enough force, can stop the change.

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...

Perspectives of accounting students and teachers on the changing ...

African Journals Online (AJOL)

Perspectives of accounting students and teachers on the changing role of ... organisations are compelled to improve their financial planning and control functions. ... to alleviate this information gap and for further research on this issue.

25 CFR 900.58 - Do the same accountability and control procedures described above apply to Federal property?

Science.gov (United States)

2010-04-01

... 25 Indians 2 2010-04-01 2010-04-01 false Do the same accountability and control procedures described above apply to Federal property? 900.58 Section 900.58 Indians BUREAU OF INDIAN AFFAIRS... Organization Management Systems Property Management System Standards § 900.58 Do the same accountability and...

47 CFR 36.504 - Accumulated depreciation-Property held for future telecommunications use-Account 3200.

Science.gov (United States)

2010-10-01

... 47 Telecommunication 2 2010-10-01 2010-10-01 false Accumulated depreciation-Property held for future telecommunications use-Account 3200. 36.504 Section 36.504 Telecommunication FEDERAL... TELECOMMUNICATIONS COMPANIES 1 Reserves and Deferrals § 36.504 Accumulated depreciation—Property held for future...

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

Science.gov (United States)

2010-10-01

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

Mexico Under NAFTA: Accounting Information In a Changing Economy

Directory of Open Access Journals (Sweden)

Juan M. Rivera

1998-08-01

Full Text Available Mexico has successfully implemented policies to open foreign trade, stabilize the Peso, control inflation, deregulate private business, scale back state enterprises, eliminate bureaucratic red tape, and welcome foreign investment. This process started before NAFTA was considered; however, NAFTA helped in making these economic changes more permanent. Given a more propitious business environment, understanding the financial information reported by Mexican firms constitutes a relevant inquiry. This paper analyzes features of the accounting model used in that economy and compares them against the characteristics of its counterpart accounting practice in the U.S. As a whole, the Mexican accounting practice has achieved a reasonably good level of competence. In their quest to find solutions to problems and issues not yet covered by their accounting norms, the Mexican Accounting Principles Committee has paid close attention to the U.S. GAAP and to the principles advanced by the International Accounting Standards Committee. A new Law of the Securities Market has added mechanisms to guarantee a healthy operation of the securities market and to increase the transparency of transactions and financial disclosures of the companies whose securities are traded in the exchanges. All this is a reflection of the new open economy and free market mechanisms embraced by the Mexican government.

48 CFR 30.604 - Processing changes to disclosed or established cost accounting practices.

Science.gov (United States)

2010-10-01

... disclosed or established cost accounting practices. 30.604 Section 30.604 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION GENERAL CONTRACTING REQUIREMENTS COST ACCOUNTING STANDARDS ADMINISTRATION CAS Administration 30.604 Processing changes to disclosed or established cost accounting practices...

Accounting Change and Institutional Capacity: The Case of a Provincial Government in Indonesia

Directory of Open Access Journals (Sweden)

Haryono P. Kamase

2012-06-01

Full Text Available This study examines a reporting system change of a provincial government in Indonesia. The study also draws attention to the institutional capacity of the provincial administration andimplementation problems it encountered in adopting an accrual accounting system. Following the work of Lapsley and Pallot (2000, this study uses economic and institutional perspectives in conceptualising how an accounting change has been undertaken. The study shows that from an economic based perspective, the adoption of the new reporting system was stimulated by the wish to improve government organisations’ performance in the country. It is also found that the change of the reporting system was not accompanied by the separation of the roles of elected local officials (i.e. the governor and local parliamentary members as politicians and decision-makers in the allocation of funding and budget formulation in theprovincial government. This situation undermines the instrumental roles of accounting for decision making. Moreover, drawing upon institutional theory, the adoption of the new reporting system at provincial level in the country is indicated by the presence of coercive pressure as local administrations in Indonesia are required to comply with rules imposed by the central government. However, based on the experience of a provincial government in implementing the new accounting system, the policy to adopt the new accounting regime fails to recognise a low level of institutional capacity of local administrations. As a consequence, the institutionalisation of the new accounting system has yet to bring intended outcomes. Inthis vein, the role of accounting as a political tool for controlling people overshadows its roles for efficiency and performance improvement. As the study demonstrates the use of mixedmethodological perspectives (i.e. economic and institutional theories is useful to fully capture and understand the dynamic process of accounting change in a

Analysts' Forecast Accuracy in Germany: The Effect of Different Accounting Principles and Changes of Accounting Principles

Directory of Open Access Journals (Sweden)

Jürgen Ernstberger

2008-05-01

Full Text Available This paper assesses the influence of an adoption of IAS/IFRS or US GAAP on the financial analysts’ forecast accuracy in a homogenous institutional framework. Our findings suggest that the forecast accuracy is higher for estimates based on IFRS or US GAAP data than for forecasts based on German GAAP data. Moreover, in the year of switching from German GAAP to US GAAP the forecast accuracy is lower than in other years. The paper contributes to prior research by providing evidence about the usefulness of international accounting data and about the adoption effects of a change to such accounting principles.

Model of mechanical properties change of steel during rolling with use of hightemperature thermomechanical treatment

International Nuclear Information System (INIS)

Zhadan, V.T.; Gubenko, V.T.; Bernshtejn, M.L.; Binarskij, M.S.

1975-01-01

A mathematical model is proposed of changes in the mechanical properties of the steel-50KHGA in the process of rolling with application of a high-temperature thermomechanical treatment (HTTMT). The model accounts for all the main particularities of the structure formation processes during a high temperature deformation of metals and alloys. The nonmonotonic dependence of the steel mechanical properties on the deformation velocity can be presented as a result of a summary effect of three parallel processes on the formation of these properties: hot working, softening and substructural hardening. The mathematical model has been constructed by the iteration method

Electron-irradiation induced changes in structural and magnetic properties of Fe and Co based metallic glasses

Energy Technology Data Exchange (ETDEWEB)

Kane, S.N., E-mail: kane_sn@yahoo.com [School of Physics, D.A. University, Khandwa Road Campus, Indore 452001 (India); Satalkar, M., E-mail: satalkar.manvi@gmail.com [School of Physics, D.A. University, Khandwa Road Campus, Indore 452001 (India); Ghosh, A.; Shah, M. [School of Physics, D.A. University, Khandwa Road Campus, Indore 452001 (India); Ghodke, N. [UGC-DAE CSR, University Campus, Khandwa Road, Indore 452001 (India); Pramod, R.; Sinha, A.K.; Singh, M.N.; Dwivedi, J. [Raja Ramanna Centre for Advanced Technology, P.O. CAT, Indore 452013 (India); Coisson, M.; Celegato, F.; Vinai, F.; Tiberto, P. [INRIM, Electromagnetism Division, Strada Delle Cacce 91, I-10135 TO (Italy); Varga, L.K. [RISSPO, Hungarian Academy of Sciences, P.O. Box 49, 1525 Budapest (Hungary)

2014-12-05

Highlights: • Enhancement of Ms by low electron irradiation dose in Fe-based alloy. • Variation of magnetic properties by electron irradiation induced ordered phase. • Electron irradiation alters TM-TM distance and, magnetic properties. - Abstract: Electron-irradiation induced changes in structural and, magnetic properties of Co{sub 57.6}Fe{sub 14.4}Si{sub 4.8}B{sub 19.2}Nb{sub 4}, Fe{sub 72}Si{sub 4.8}B{sub 19.2}Nb{sub 4} and, Co{sub 72}Si{sub 4.8}B{sub 19.2}Nb{sub 4} metallic glasses were studied using magnetic hysteresis and, synchrotron X-ray diffraction measurements. Results reveal composition dependent changes of magnetic properties in electron irradiated metallic glasses. A low electron irradiation dose (15 kGy) enhances saturation magnetization (up to 62%) in Fe-based alloy (Fe{sub 72}Si{sub 4.8}B{sub 19.2}Nb{sub 4}). Synchrotron XRD measurements reveal that electron irradiation transforms the amorphous matrix to a more ordered phase, accountable for changes in magnetic properties.

Are listed property companies in Sweden ready for fair value accounting?  

OpenAIRE

Muyingo, Henry

2002-01-01

The aim of this Masters thesis has been to find out if, and how, listed Swedish property companies have prepared themselves for the regulation passed by the European Parliament that requires all EU companies listed in a regulated market as well as companies preparing admission to trading, at the latest from 2005 onwards, to prepare their consolidated financial statements in accordance with a single set of accounting standards, International Accounting Standards (IAS). The thesis work has been...

Dynamics of systems and change in the accounting paradigm

Directory of Open Access Journals (Sweden)

Jorge Luis Juliao Rossi

2006-07-01

Full Text Available The objective of this document is to demonstrate the potential of the dynamics of systems as a thinking trend which may help in the understanding process and the construction of an accounting paradigm change. This objective is framed inside a wider purpose: to propase interdisciplinary encounters that contribute to the necessary paradigm change. The described problem is studied from the «System Thinking», which is an approach with theoretical framework and representation and simulation tools related to the tapie.

Computer modelling of structures with account of the construction stages and the time dependent material properties

Directory of Open Access Journals (Sweden)

Traykov Alexander

2015-01-01

Full Text Available Numerical studies are performed on computer models taking into account the stages of construction and time dependent material properties defined in two forms. A 2D model of three storey two spans frame is created. The first form deals with material defined in the usual design practice way - without taking into account the time dependent properties of the concrete. The second form creep and shrinkage of the concrete are taken into account. Displacements and internal forces in specific elements and sections are reported. The influence of the time dependent material properties on the displacement and the internal forces in the main structural elements is tracked down. The results corresponding to the two forms of material definition are compared together as well as with the results obtained by the usual design calculations. Conclusions on the influence of the concrete creep and shrinkage during the construction towards structural behaviour are made.

49 CFR 1242.37 - Dismantling retired property and depreciation (accounts XX-26-39 and 62-26-00).

Science.gov (United States)

2010-10-01

... 49 Transportation 9 2010-10-01 2010-10-01 false Dismantling retired property and depreciation (accounts XX-26-39 and 62-26-00). 1242.37 Section 1242.37 Transportation Other Regulations Relating to... (accounts XX-26-39 and 62-26-00). Separate common expenses in each account in proportion to the separation...

The Use of Fair Value and Historical Cost Accounting for Investment Properties in China

OpenAIRE

Ross Taplin; Wei Yuan; Alistair Brown

2014-01-01

This paper examines the use of fair value accounting for investment properties by 96 randomly selected Chinese listed companies’ year-ending 2008 annual reports. Half the sampled companies use fair value while half use historical cost, both methods being allowable under International Financial Reporting Standards (IFRS) and Chinese Accounting Standards (CAS). This represents the lowest possible level of comparability (or harmony) when there are only two choices of method. A combination of T i...

The GHG balance of biofuels taking into account land use change

International Nuclear Information System (INIS)

Lange, Mareike

2011-01-01

The contribution of biofuels to the saving of greenhouse gas (GHG) emissions has recently been questioned because of emissions resulting from land use change (LUC) for bioenergy feedstock production. We investigate how the inclusion of the carbon effect of LUC into the carbon accounting framework, as scheduled by the European Commission, impacts on land use choices for an expanding biofuel feedstock production. We first illustrate the change in the carbon balances of various biofuels, using methodology and data from the IPCC Guidelines for National Greenhouse Gas Inventories. It becomes apparent that the conversion of natural land, apart from grassy savannahs, impedes meeting the EU's 35% minimum emissions reduction target for biofuels. We show that the current accounting method mainly promotes biofuel feedstock production on former cropland, thus increasing the competition between food and fuel production on the currently available cropland area. We further discuss whether it is profitable to use degraded land for commercial bioenergy production as requested by the European Commission to avoid undesirable LUC and conclude that the current regulation provides little incentive to use such land. The exclusive consideration of LUC for bioenergy production minimizes direct LUC at the expense of increasing indirect LUC. - Research highlights: → We analyzed the EC's current sustainability regulations for biofuels with respect to land use change (LUC). → The current regulatory system taking LUCs into account minimizes direct LUC at the cost of increasing indirect LUC. → We propose subjecting all agricultural activities to a carbon accounting system. → In the short run, the indirect LUC risk can be reduced by promoting high energy productive crops and biofuel feedstock production on degraded land.

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

Science.gov (United States)

2010-10-01

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

The role of accounting practices in a radical change process : towards a comprehensive change framework

NARCIS (Netherlands)

Meer-Kooistra, Jeltje van der

2001-01-01

This paper is concerned with investigating the role of accounting practices in radical change processes. The institutional framework has been taken as a starting point in investigating these processes. The research has been carried out at the Dutch Railways. This company was forced by the Dutch

Impact of Changes in Accounting Standards in Debt Ratios of Firms: Evidence in Brazil

Directory of Open Access Journals (Sweden)

André Aroldo Freitas de Moura

2016-01-01

Full Text Available ABSTRACT This research investigates the impact of changes in debt ratios of Brazilian firms due to the IFRS adoption. We make a comparison between the forecast of the time-series of debt ratios accounted until 2007 for the span from 2008 to the first quarter of 2015 with those effectively accounted from 2008 to the first quarter of 2015 derived from the new accounting standard. The research utilizes SARIMAX model and Chow’s (1960 structural break forecast test, controlling for changes originating from the macroeconomic environment as well. We find evidence of significant changes in the debt ratio towards both higher and lower debt with predominance of greater ratios. This result is consistent with past literature in Europe, Australia and New Zealand. Nevertheless, we do not find evidence of a structural break in the Financial Dependency ratio. Moreover, there is no evidence of any distinct effects across different industries. The research provides new evidence confirming the informational effects of IFRS by utilizing a robust time-series model with macroeconomic controls in an innovative approach towards the accounting environment.

Earnings Management by Means of Changes in Accounting Entities - The Case of Tobu Railway Company -

OpenAIRE

TOKUGA, Yoshihiro; MIYAUCHI, Toshitake

2009-01-01

Companies sometime hide liabilities or losses through changes in accounting entity. Although few textbooks deal with this topic, studying how to use changing entity is very important. In this case, we consider the Tobu Railway Company, which has benefited from industrial policy on several occasions through affecting changes in accounting entity. To ignore this aspect of the company in any analysis, investors and/or analysts attempting to analyze this company would misunderstand it. Through in...

Accounting and auditing of sectional title property: An overview from the governance perspective in a developing country

Directory of Open Access Journals (Sweden)

Leandi Steenkamp

2017-02-01

Full Text Available The sectional title industry has been a part of the property landscape in South Africa for almost half a century, and plays a profound role in addressing the housing problem in the country. Stakeholders such as owners and investors in sectional title property are in most cases not directly involved in the management thereof, and place reliance on the audited annual financial statements of bodies corporate for decision-making purposes. Although the industry seems to be highly regulated, the legislation regarding accounting and auditing of sectional title property is vague and ambiguous. Furthermore, there are no industry-specific auditing and accounting standards to guide accounting and auditing practitioners in performing their work and industry financial benchmarks are not readily available. In addition, financial pressure on sectional title schemes is often very high due to the fact that some owners exercise unrealistic pressure to keep monthly levies as low as possible. Very little academic research has been undertaken on the sectional title industry in South Africa from an accounting and auditing perspective. The aim of this article is threefold: Firstly, to discuss the findings of a literature review on uncertainties, ambiguity and confusing aspects in legislation regarding the audit of sectional title property that may cause or increase the audit expectation gap. Secondly, to discuss the empirical findings of accountancy-related aspects of a sample of body corporate financial statements and accompanying audit reports, in order to identify current benchmarks, challenges, trends, deficiencies in reporting and possible norms for the sectional title industry. Specific reference will be made to the difference between the bodies corporate in the Mangaung and Matjhabeng areas. Thirdly, practical recommendations will be made on possibilities of closing the expectation gap, and further research opportunities in this regard will be discussed.

Accounting costs of transactions in real estate

DEFF Research Database (Denmark)

Stubkjær, Erik

2005-01-01

in relating theoretical conceptualizations of transaction costs to national accounting and further to the identification and quantification of actions on units of real estate. The notion of satellite accounting of the System of National Accounts is applied to the segment of society concerned with changes......The costs of transactions in real estate is of importance for households, for investors, for statistical services, for governmental and international bodies concerned with the efficient delivery of basic state functions, as well as for research. The paper takes a multi-disciplinary approach...... in real estate. The paper ends up with an estimate of the cost of a major real property transaction in Denmark....

32 CFR 623.4 - Accounting procedures.

Science.gov (United States)

2010-07-01

... 32 National Defense 3 2010-07-01 2010-07-01 true Accounting procedures. 623.4 Section 623.4... ARMY MATERIEL § 623.4 Accounting procedures. (a) Loan document format. (1) When the lending accountable... property accounting purposes. (3) Loans will be processed by accountable property officers according to...

Relevance of methodological choices for accounting of land use change carbon fluxes

Science.gov (United States)

Pongratz, Julia; Hansis, Eberhard; Davis, Steven

2015-04-01

To understand and potentially steer how humans shape land-climate interactions it is important to accurately attribute greenhouse gas fluxes from land use and land cover change (LULCC) in space and time. However, such accounting of carbon fluxes from LULCC generally requires choosing from multiple options of how to attribute the fluxes to regions and to LULCC activities. Applying a newly-developed and spatially-explicit bookkeeping model, BLUE ("bookkeeping of land use emissions"), we quantify LULCC carbon fluxes and attribute them to land-use activities and countries by a range of different accounting methods. We present results with respect to a Kyoto Protocol-like ``commitment'' accounting period, using land use emissions of 2008-12 as example scenario. We assess the effect of accounting methods that vary (1) the temporal evolution of carbon stocks, (2) the state of the carbon stocks at the beginning of the period, (3) the temporal attribution of carbon fluxes during the period, and (4) treatment of LULCC fluxes that occurred prior to the beginning of the period. We show that the methodological choices result in grossly different estimates of carbon fluxes for the different attribution definitions. The global net flux in the accounting period varies between 4.3 Pg(C) uptake and 15.2 Pg(C) emissions, depending on the accounting method. Regional results show different modes of variation. This finding has implications for both political and scientific considerations: Not all methodological choices are currently specified under the UNFCCC treaties on land use, land-use change and forestry. Yet, a consistent accounting scheme is crucial to assure comparability of individual LULCC activities, quantify their relevance for the global annual carbon budget, and assess the effects of LULCC policies.

Development of nuclear material accountancy control system

International Nuclear Information System (INIS)

Hirosawa, Naonori; Kashima, Sadamitsu; Akiba, Mitsunori

1992-01-01

PNC is developing a wide area of nuclear fuel cycle. Therefore, much nuclear material with a various form exists at each facility in the Works, and the controls of the inventory changes and the physical inventories of nuclear material are important. Nuclear material accountancy is a basic measure in safeguards system based on Non-Proliferation Treaty (NPT). In the light of such importance of material accountancy, the data base of nuclear material control and the material accountancy report system for all facilities has been developed by using the computer. By this system, accountancy report to STA is being presented certainly and timely. Property management and rapid corresponding to various inquiries can be carried out by the data base system which has free item searching procedure. (author)

Hospital acquisitions, parenting styles and management accounting change: an institutional perspective

OpenAIRE

Dossi, Andrea; Longo, Francesco; Lecci, Francesca; Morelli, Marco

2017-01-01

Many healthcare scholars have applied institutional theories to the study of MAS change. However little attention has been devoted to Management Accounting Systems (MAS) change within groups. Kostova et al. (2008) highlight the limitations of traditional institutional frameworks in studying groups since they are characterised not only by the existence of external institutional environments but also by intra-organisational (meso-level) ones. Given this background, the research question is: how...

49 CFR 1242.51 - Dismantling retired property and depreciation (accounts XX-27-39 and 62-27-00).

Science.gov (United States)

2010-10-01

... 49 Transportation 9 2010-10-01 2010-10-01 false Dismantling retired property and depreciation (accounts XX-27-39 and 62-27-00). 1242.51 Section 1242.51 Transportation Other Regulations Relating to... (accounts XX-27-39 and 62-27-00). Separate common expenses in proportion to the separation of common repair...

26 CFR 1.167(f)-1 - Reduction of salvage value taken into account for certain personal property.

Science.gov (United States)

2010-04-01

... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Reduction of salvage value taken into account for certain personal property. 1.167(f)-1 Section 1.167(f)-1 Internal Revenue INTERNAL REVENUE SERVICE... for Individuals and Corporations § 1.167(f)-1 Reduction of salvage value taken into account for...

18 CFR 367.1110 - Account 111, Accumulated provision for amortization of service company property.

Science.gov (United States)

2010-04-01

... THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING... (§ 367.4040), for the current amortization of limited-term service company property investments. (2...

Property transmission: an explanatory account of the role of similarity information in causal inference.

Science.gov (United States)

White, Peter A

2009-09-01

Many kinds of common and easily observed causal relations exhibit property transmission, which is a tendency for the causal object to impose its own properties on the effect object. It is proposed that property transmission becomes a general and readily available hypothesis used to make interpretations and judgments about causal questions under conditions of uncertainty, in which property transmission functions as a heuristic. The property transmission hypothesis explains why and when similarity information is used in causal inference. It can account for magical contagion beliefs, some cases of illusory correlation, the correspondence bias, overestimation of cross-situational consistency in behavior, nonregressive tendencies in prediction, the belief that acts of will are causes of behavior, and a range of other phenomena. People learn that property transmission is often moderated by other factors, but under conditions of uncertainty in which the operation of relevant other factors is unknown, it tends to exhibit a pervasive influence on thinking about causality. (c) 2009 APA, all rights reserved.

Estimation and empirical properties of a firm-year measure of accounting conservatism

OpenAIRE

Khan, Mozaffar Nayim; Watts, Ross Leslie

2009-01-01

We estimate a firm-year measure of accounting conservatism, examine its empirical properties as a metric, and illustrate applications by testing new hypotheses that shed further light on the nature and effects of conservatism. The results are consistent with the measure, C_Score, capturing variation in conservatism and also predicting asymmetric earnings timeliness at horizons of up to three years ahead. Cross-sectional hypothesis tests suggest firms with longer investment cycles, higher idio...

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...

FROM TRADITIONAL ACCOUNTING TO KNOWLEDGE BASED ACCOUNTING ORGANIZATIONS

Directory of Open Access Journals (Sweden)

NICOLETA RADNEANTU

2010-01-01

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

41 CFR 109-1.5205 - Personal property management system changes.

Science.gov (United States)

2010-07-01

... 41 Public Contracts and Property Management 3 2010-07-01 2010-07-01 false Personal property management system changes. 109-1.5205 Section 109-1.5205 Public Contracts and Property Management Federal... Personal property management system changes. Any proposed significant change to a designated contractor's...

Monkeys and humans take local uncertainty into account when localizing a change.

Science.gov (United States)

Devkar, Deepna; Wright, Anthony A; Ma, Wei Ji

2017-09-01

Since sensory measurements are noisy, an observer is rarely certain about the identity of a stimulus. In visual perception tasks, observers generally take their uncertainty about a stimulus into account when doing so helps task performance. Whether the same holds in visual working memory tasks is largely unknown. Ten human and two monkey subjects localized a single change in orientation between a sample display containing three ellipses and a test display containing two ellipses. To manipulate uncertainty, we varied the reliability of orientation information by making each ellipse more or less elongated (two levels); reliability was independent across the stimuli. In both species, a variable-precision encoding model equipped with an "uncertainty-indifferent" decision rule, which uses only the noisy memories, fitted the data poorly. In both species, a much better fit was provided by a model in which the observer also takes the levels of reliability-driven uncertainty associated with the memories into account. In particular, a measured change in a low-reliability stimulus was given lower weight than the same change in a high-reliability stimulus. We did not find strong evidence that observers took reliability-independent variations in uncertainty into account. Our results illustrate the importance of studying the decision stage in comparison tasks and provide further evidence for evolutionary continuity of working memory systems between monkeys and humans.

Property changes in graphite irradiated at changing irradiation temperature

International Nuclear Information System (INIS)

Price, R.J.; Haag, G.

1979-07-01

Design data for irradiated graphite are usually presented as families of isothermal curves showing the change in physical property as a function of fast neutron fluence. In this report, procedures for combining isothermal curves to predict behavior under changing irradiation temperatures are compared with experimental data on irradiation-induced changes in dimensions, Young's modulus, thermal conductivity, and thermal expansivity. The suggested procedure fits the data quite well and is physically realistic

The effect of leadership style on the information receivers' reaction to management accounting change

NARCIS (Netherlands)

Jansen, E. Pieter

Although we know that the use of accounting information and the leadership styles of managers are related, only little is known about how the leadership styles of managers affect the information receivers' reaction to management accounting change. Therefore, using a case study of a company that owns

Performance-Based Incentives and the Behavior of Accounting Academics: Responding to Changes

Science.gov (United States)

Moya, Soledad; Prior, Diego; Rodríguez-Pérez, Gonzalo

2015-01-01

When laws change the rules of the game, it is important to observe the effects on the players' behavior. Some effects can be anticipated while others are difficult to enunciate before the law comes into force. In this paper we have analyzed articles authored by Spanish accounting academics between 1996 and 2005 to assess the impact of a change in…

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...

Analisis dan Tren Penggunaan Accounting Choice yang dilakukan Perusahaan di Indonesia Pasca Adopsi IFRS

Directory of Open Access Journals (Sweden)

Heny Kurniawati

2013-11-01

Full Text Available This study aims to analyze the accounting choice used by Indonesia’s public listed companies after IFRS convergence effectively applied in 2011 and 2012. Data used in this study were financial statements of Indonesia’s public listed companies in 2011 and 2012. The analysis focused on accounting choice in fixed assets (PSAK 16, intangible assets (PSAK 19, and investment property (PSAK 13. The study showed that public listed companies tend to choose historical cost to account for their fixed assets, intangible assets, and investment property. For fixed assets, it is only 2.5% changing their accounting policy to revaluation method. While for investment property, it is only 15% using revaluation method. All of public listed companies used historical cost method to record their non-goodwill intangible assets.

Comparability of Accounting Choices in Investment Properties of BM&FBOVESPA and NYSE Listed Companies

Directory of Open Access Journals (Sweden)

Reiner Alves Botinha

2017-04-01

Full Text Available This research aimed to identify the consequence of the accounting choices made by public companies managers listed on the NYSE and the BM&FBOVESPA, in relation to the subsequent measurement of investment properties, through identifying the comparability degree of financial reports from the year 2013. The degree of comparability was calculated using the T index Taplin. In this paper, it was observed that, in a more conservative way, to both stock exchanges, there was increased use of the cost method for the sample companies. Even with the existence of accounting choices, it is considered that there is comparability between accounting practices in the recognition of investment property from the companies listed on the BM&FBOVESPA and NYSE. However, the degree of comparability was presented low for the international comparability and in the medium, near the lower limit for comparability per stock exchange. A curious fact is the presentation of a greater degree of comparability for the companies listed on the BM&FBOVESPA in relation to listed on the NYSE, which is a more developed capital market. In the analysis of the comparability by sector, it was observed a medium degree close to the upper limit. It has also been inferred the low comparability degrees identified may be related to the different choices made by the companies regarding the measurement methods.

Implementing Change from within Universities and Colleges: 10 Personal Accounts. Managing Innovation and Change in Universities and Colleges Series.

Science.gov (United States)

Slowey, Maria, Ed.

This book presents the personal accounts and reflections of 10 individuals who were given leadership responsibility for the implementation of certain aspects of change in institutions of higher education in Great Britain. The contributions illustrate key dimensions of these changes--the development of strategies aimed at widening access, the…

Material property changes of stainless steels under PWR irradiation

International Nuclear Information System (INIS)

Fukuya, Koji; Nishioka, Hiromasa; Fujii, Katsuhiko; Kamaya, Masayuki; Miura, Terumitsu; Torimaru, Tadahiko

2009-01-01

Structural integrity of core structural materials is one of the key issues for long and safe operation of pressurized water reactors. The stainless steel components are exposed to neutron irradiation and high-temperature water, which cause significant property changes and irradiation assisted stress corrosion cracking (IASCC) in some cases. Understanding of irradiation induced material property changes is essential to predict integrity of core components. In the present study, microstructure and microchemistry, mechanical properties, and IASCC behavior were examined in 316 stainless steels irradiated to 1 - 73 dpa in a PWR. Dose-dependent changes of dislocation loops and cavities, grain boundary segregation, tensile properties and fracture mode, deformation behavior, and their interrelation were discussed. Tensile properties and deformation behavior were well coincident with microstructural changes. IASCC susceptibility under slow strain rate tensile tests, IASCC initiation under constant load tests in simulated PWR primary water, and their relationship to material changes were discussed. (author)

Property Accounting. A Handbook of Standard Terminology and a Guide for Classifying Information about Education Property. State Educational Records and Reports Series: Handbook III, Revised 1977.

Science.gov (United States)

Seibert, Ivan N.

This handbook is offered as a resource for local, intermediate, state, and federal education officials to assist in the identification, organization, and definition of data and information about education property. An introduction and directions are followed by a discussion of concepts associated with property accounting and some general…

The relationship between readiness to change and work engagement: A case study in an accounting firm undergoing change

Directory of Open Access Journals (Sweden)

Megan Matthysen

2018-03-01

Full Text Available Orientation: Readiness to change is a critical element for the successful implementation of organisational change. Work engagement ensures that employees are committed to the organisations’ goals and is an important driver for organisational success. It is important that organisations sustain work engagement during organisational changes. Research purpose: To investigate the relationship between readiness to change and work engagement within an accounting firm. Motivation for the study: A change process can only be implemented successfully if there is a level of readiness to change. When readiness exists, resistance to change is reduced. Engaged employees remain enthusiastic about their organisation and choose to remain with the organisation. Change agents need to consider work engagement as an integral part of the change process, that is, before, during and after change has taken place. Work engagement and readiness to change are important elements for successful organisational change. Research design, approach and method: A cross-sectional survey design was utilised to collect the data. A convenience sample of employees and top management from the accounting firm (n = 340 were included. Cronbach’s alpha coefficients, Pearson’s product-moment correlations, analysis of variance (ANOVA, Scheffé tests, confirmatory factor analysis and structural equation modelling were used to analyse the data. Main findings: Results indicated a practical and statistically significant relationship between readiness to change and work engagement. High levels of work engagement will generate high levels of readiness to change. Further to this, readiness to change is influenced by employees’ work engagement and an organisation’s change processes. Practical or managerial implications: An employee’s work engagement and an organisation’s processes of change influence an employee’s readiness to change. Therefore, organisations need to sustain work

IDENTIFICATION OF THE IMPACT OF GLOBALIZATION ON THE DEVELOPMENT OF ACCOUNTING METHODOLOGY

Directory of Open Access Journals (Sweden)

Tetiana Osadcha

2017-12-01

Full Text Available The relevance of the research consists in the significant lag behind the economies of post-Soviet countries from countries of the world, which play the role of driving forces of global economic globalization. Incomplete transformation of the institution of property rights, including the rights to specific factors of production, distorted perception of the state participation in the regulation of economic relationships, cause a fragmentary reflection of facts of business life of business units by the accounting system. This shortcoming can be eliminated by identifying the advantages, feasibility of the counterstand and measures to involve the economy of Ukraine into the process of economic globalization, as well as determining the priority trends of the transformation of the property institution with the subsequent revision of the accounting methodology. The purpose of the research was to identify the impact of globalization on the development of accounting methodology due to institutional changes in property ownership in the field of management and outline the prerequisites for recognizing the rent as an accounting object. The methodological basis of the research is the dialectical method of knowledge of the essence, preconditions, and consequences of economic globalization as a whole, as well as for its individual subjects; general scientific methods of scientific knowledge (analysis, abstraction, synthesis, generalization of possible influence of fundamentals and ideas of institutional theory, agency theory, and rent theory on the accounting methodology in order to outline grounds for recognizing the rent as a component of the income of a business unit. Scientific results. It is established that the development of globalization processes was accompanied by significant transformations of property relations and changing approaches to the analysis of activities, in particular, with regard to the use of resources, distribution and redistribution

Accounting Education and the Provision of Soft Skills: Implications of the Recent NZICA CA Academic Requirement Changes

Science.gov (United States)

Low, Mary; Samkin, Grant; Liu, Christina

2013-01-01

This research examined the role of accounting education in the provision of soft skills to accounting graduates, and how this may be affected by the recent changes in academic requirements initiated by NZICA. A qualitative research method utilizing in-depth interviews was conducted with accounting graduates, partners of the Big4 accounting firms,…

Accountability in Health Care

DEFF Research Database (Denmark)

Vrangbæk, Karsten; Byrkjeflot, Haldor

2016-01-01

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

49 CFR 1242.30 - Dismantling retired road property and depreciation (accounts XX-17-39, XX-18-39, XX-19-39, 62-17...

Science.gov (United States)

2010-10-01

... 49 Transportation 9 2010-10-01 2010-10-01 false Dismantling retired road property and depreciation (accounts XX-17-39, XX-18-39, XX-19-39, 62-17-00, 62-18-00, and 62-19-00). 1242.30 Section 1242.30....30 Dismantling retired road property and depreciation (accounts XX-17-39, XX-18-39, XX-19-39, 62-17...

Aircraft noise: accounting for changes in air traffic with time of day.

Science.gov (United States)

Schäffer, Beat; Bütikofer, Rudolf; Plüss, Stefan; Thomann, Georg

2011-01-01

Aircraft noise contours are estimated using model calculations and, due to their impact on land use planning, they need to be highly accurate. During night time, not only the number and dominant types of aircraft may differ from daytime but also the flight paths flown may differ. To determine to which detail these variations in flight paths need to be considered, calculations were performed exemplarily for two airports using all available radar data over 1 year, taking into account their changes over the day. The results of this approach were compared with results of a simpler approach which does not consider such changes. While both calculations yielded similar results for the day and close to the airport, differences increased with distance as well as with the period of day (dayaccounted for the flight path changes in full detail. Possible legal consequences of such different modeling approaches are estimated, and the model results are compared to monitoring measurements. Finally, the situations for which the simpler approach is sufficiently accurate are ascertained.

IAS 16 Property, Plant and Equipment - A Closer Look

OpenAIRE

Muthupandian, K S

2009-01-01

The International Accounting Standards Committee issued the the International Accounting Standard 16 Property, Plant and Equipment. The objective of IAS 16 is to prescribe the accounting treatment for Property, Plant and Equipment (PPE) so that users of the financial statements can discern information about an entity's investment in its PPE and the changes in such investment. The principal issues in accounting for PPE are the recognition of the assets, the determination of their carrying amou...

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

26 CFR 1.263A-7 - Changing a method of accounting under section 263A.

Science.gov (United States)

2010-04-01

... multiple changes in method of accounting occur in the year of change—(A) In general. A change in method of... decrement in an inventory pool occurs, layers accumulated in more recent years must be viewed as invaded...

How Do Students' Accounts of Sociology Change over the Course of Their Undergraduate Degrees?

Science.gov (United States)

Ashwin, Paul; Abbas, Andrea; McLean, Monica

2014-01-01

In this article we examine how students' accounts of the discipline of sociology change over the course of their undergraduate degrees. Based on a phenomenographic analysis of 86 interviews with 32 sociology and criminology students over the course of their undergraduate degrees, we constituted five different ways of accounting for sociology.…

Hospital acquisitions, parenting styles and management accounting change: An institutional perspective.

Science.gov (United States)

Dossi, Andrea; Lecci, Francesca; Longo, Francesco; Morelli, Marco

2017-02-01

Many healthcare scholars have applied institutional theories to the study of management accounting systems (MAS) change. However, little attention has been devoted to MAS change within groups. Kostova et al. highlight the limitations of traditional institutional frameworks in studying groups since they are characterised not only by the existence of external institutional environments but also by intra-organisational (meso-level) ones. Given this background, the research question is: how does the meso-level institutional environment affect MAS change in healthcare groups? We use a longitudinal multiple-case study design to understand the role of headquarters in shaping local MAS change. We would expect companies to adopt similar MAS. However, we argue that the relationship between external institutions and MAS change cannot be wholly understood without taking into consideration the role of headquarters. Our analysis shows how hospitals facing the same external institutional environment implement different MAS as a consequence of different parenting styles. From a scientific perspective, our article contributes to broaden traditional institutional theoretical frameworks.

48 CFR 45.106 - Transferring accountability.

Science.gov (United States)

2010-10-01

... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Transferring accountability. 45.106 Section 45.106 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION CONTRACT MANAGEMENT GOVERNMENT PROPERTY General 45.106 Transferring accountability. Government property...

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

31 CFR 515.549 - Bank accounts and other property of non-Cuban citizens who were in Cuba on or after July 8, 1963.

Science.gov (United States)

2010-07-01

... non-Cuban citizens who were in Cuba on or after July 8, 1963. 515.549 Section 515.549 Money and... Licensing Policy § 515.549 Bank accounts and other property of non-Cuban citizens who were in Cuba on or... accounts and other property of non-Cuban citizens who have left Cuba, provided that they submit evidence...

Introducing Change From the Top in Universities and Colleges. 10 Personal Accounts. Managing Innovation and Change in Universities and Colleges.

Science.gov (United States)

Weil, Susan, Ed.

Ten personal accounts by successful leaders of colleges and universities in the United Kingdom describe how these individuals are reshaping their roles to respond to and shape the rapid and profound changes in higher education today. The opening and closing papers are by the editor and review current changes in education, and the importance of…

Consumer accounts of favourable dietary behaviour change and comparison with official dietary guidelines.

Science.gov (United States)

Ares, Gastón; Aschemann-Witzel, Jessica; Vidal, Leticia; Machín, Leandro; Moratorio, Ximena; Bandeira, Elisa; Curutchet, María Rosa; Bove, Isabel; Giménez, Ana

2018-07-01

The current study aimed to assess Uruguayan consumers' accounts of their own need to change their dietary patterns, their intended changes and the barriers related to doing so, and to compare the intentions and barriers with the recommendations of the national dietary guidelines. An online survey with 2381 Uruguayan employed adults, aged between 18 and 65 years, 65 % females, was conducted. Participants had to answer two open-ended questions related to changes they could make in the foods they eat and/or the way in which they eat to improve the quality of their diet and the reasons why they had not implemented those changes yet. Content analysis using inductive coding by two researchers was used to analyse the responses. Consumers mainly intended to change consumption of types of foods, particularly eating more fruits, vegetables and legumes and consuming less flour, but also intended to alter their eating patterns. Lack of time and the fact that healthy foods are perceived as being more expensive than unhealthy foods were major barriers to behaviour change. Some of the recommendations of the dietary guidelines, particularly those related to enjoying cooking and meals and engaging in it as a social activity, were not represented in consumer accounts. Accompanying policies to the dietary guidelines need to underline the importance of changes in dietary patterns, including greater enjoyment and sharing food preparation and meals in the company with others, address misconceptions about flour, and provide concrete, consumer-derived recommendations on how to enact the guidelines.

Detecting and taking into account possible impacts of climate change on hydrological extremes

International Nuclear Information System (INIS)

Renard, B.

2008-01-01

Climate change is widely considered as a reality by scientists. Nevertheless, impacts on hydrological extremes are more difficult to observe and to forecast. The aim of this thesis is to answer the following questions: How to detect changes in hydro-climatic series? What are the observed changes for extreme discharges in France? How to take into account possible changes in frequency analysis? These objectives refer to both local and regional scales. This paper describes the developments related to the third question. In a first step, the concept of return period is revisited in a non-stationary context. Frequency analysis methods are then updated in order to account for evolutions in time. This is achieved by modelling trends affecting the distribution parameters. Parameter estimation uses the Bayesian formalism, which is a convenient tool for quantifying the uncertainty related to the stationarity hypothesis. This approach can be generalized at the regional scale, by means of non-stationary regional models. Such models are more general than the model underlying the index flood method. However, results of such a regional analysis are affected by the spatial dependence existing between studied sites. Impacts of this dependence on quantile estimates are highlighted, and a first approach is proposed in order to explicitly model spatial dependence. (author)

Accounting for psychotropic medication changes in prisons: patient and doctor perspectives.

Science.gov (United States)

Hassan, Lamiece; Edge, Dawn; Senior, Jane; Shaw, Jenny

2015-07-01

Psychotropic medicines are widely used to treat mental illness; however, people entering prison commonly report that prescribed psychotropic medicines are changed or withdrawn, adding to their distress in difficult times. Drawing on three extracts from a larger qualitative dataset in which patients and doctors were interviewed about psychotropic medication use in English prisons, we combined discursive psychological and Foucauldian discourse analysis techniques to examine how individuals accounted for medication changes. Patients used four discursive strategies to organize descriptions of medication changes: they established entitlement to psychotropic medication, questioned the clinical judgment of prison doctors; highlighted communication problems; and attributed negative health outcomes to medication regime changes. In contrast, we examined an effective defense by a general practitioner, which showed how clinical needs were prioritized over previously held prescriptions when making prescribing decisions. Wider implications for continuity and equivalence of care between prisons and the wider community are discussed. © The Author(s) 2014.

Dielectric Characteristics of Microstructural Changes and Property Evolution in Engineered Materials

Science.gov (United States)

Clifford, Jallisa Janet

Heterogeneous materials are increasingly used in a wide range of applications such as aerospace, civil infrastructure, fuel cells and many others. The ability to take properties from two or more materials to create a material with properties engineered to needs is always very attractive. Hence heterogeneous materials are evolving into more complex formulations in multiple disciplines. Design of microstructure at multiple scales control the global functional properties of these materials and their structures. However, local microstructural changes do not directly cause a proportional change to the global properties (such as strength and stiffness). Instead, local changes follow an evolution process including significant interactions. Therefore, in order to understand property evolution of engineered materials, microstructural changes need to be effectively captured. Characterizing these changes and representing them by material variables will enable us to further improve our material level understanding. In this work, we will demonstrate how microstructural features of heterogeneous materials can be described quantitatively using broadband dielectric spectroscopy (BbDS). The frequency dependent dielectric properties can capture the change in material microstructure and represent these changes in terms of material variables, such as complex permittivity. These changes in terms of material properties can then be linked to a number of different conditions, such as increasing damage due to impact or fatigue. Two different broadband dielectric spectroscopy scanning modes are presented: bulk measurements and continuous scanning to measure dielectric property change as a function of position across the specimen. In this study, we will focus on ceramic materials and fiber reinforced polymer matrix composites as test bed material systems. In the first part of the thesis, we will present how different micro-structural design of porous ceramic materials can be captured

TIME MANAGEMENT FOR ACCOUNTANTS

Directory of Open Access Journals (Sweden)

Cristina Elena BIGIOI

2016-06-01

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

Changes to the Intermediate Accounting Course Sequence

Science.gov (United States)

Davidson, Lesley H.; Francisco, William H.

2009-01-01

There is an ever-growing amount of information that must be covered in Intermediate Accounting courses. Due to recent accounting standards and the implementation of IFRS this trend is likely to continue. This report incorporates the results of a recent survey to examine the trend of spending more course time to cover this additional material.…

Developing a tuberculosis transmission model that accounts for changes in population health.

Science.gov (United States)

Oxlade, Olivia; Schwartzman, Kevin; Benedetti, Andrea; Pai, Madhukar; Heymann, Jody; Menzies, Dick

2011-01-01

Simulation models are useful in policy planning for tuberculosis (TB) control. To accurately assess interventions, important modifiers of the epidemic should be accounted for in evaluative models. Improvements in population health were associated with the declining TB epidemic in the pre-antibiotic era and may be relevant today. The objective of this study was to develop and validate a TB transmission model that accounted for changes in population health. We developed a deterministic TB transmission model, using reported data from the pre-antibiotic era in England. Change in adjusted life expectancy, used as a proxy for general health, was used to determine the rate of change of key epidemiological parameters. Predicted outcomes included risk of TB infection and TB mortality. The model was validated in the setting of the Netherlands and then applied to modern Peru. The model, developed in the setting of England, predicted TB trends in the Netherlands very accurately. The R(2) value for correlation between observed and predicted data was 0.97 and 0.95 for TB infection and mortality, respectively. In Peru, the predicted decline in incidence prior to the expansion of "Directly Observed Treatment Short Course" (The DOTS strategy) was 3.7% per year (observed = 3.9% per year). After DOTS expansion, the predicted decline was very similar to the observed decline of 5.8% per year. We successfully developed and validated a TB model, which uses a proxy for population health to estimate changes in key epidemiology parameters. Population health contributed significantly to improvement in TB outcomes observed in Peru. Changing population health should be incorporated into evaluative models for global TB control.

The structural properties of sustainable, continuous change

DEFF Research Database (Denmark)

Håkonsson, Dorthe Døjbak; Klaas, Johann Peter; Carroll, Timothy

2013-01-01

this relationship by exploring what structural properties enable continuous change in inertia-generating organizations and what their performance consequences are in dynamic environments. The article has three main findings: First, employing managers who anticipate change is not enough to generate continuous change......; it is also necessary to raise both the rate of responsiveness and desired performance. Second, continuous change increases average organizational performance and reduces its variation. Third, organizations’ capacity for continuous change is counterintuitively limited by the organizations’ capacity to build...

Transformation of accounting business processes in emergencies

Directory of Open Access Journals (Sweden)

D.O. Gritsyshen

2016-12-01

Full Text Available In the article the transformation of the accounting business processes in emergency situations. The models identify the consequences of emergencies, which is the basis for the transformation of the elements method of accounting, to address the consequences of emergencies isolation from the totality of objects of accounting and determine the properties that affect decision-making. Designed identify complex patterns of consequences of emergencies, allows accounting system to generate information that allows for a set of properties consequences of emergencies, and management decisions taking into account complex factors. Determined the possible consequences of emergency situations for individual objects accounting, information resources, which are accounts of accounting and financial reporting indicators.

48 CFR 9903.302 - Definitions, explanations, and illustrations of the terms, “cost accounting practice” and “change...

Science.gov (United States)

2010-10-01

... ACCOUNTING STANDARDS CONTRACT COVERAGE CAS Rules and Regulations 9903.302 Definitions, explanations, and... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Definitions, explanations, and illustrations of the terms, âcost accounting practiceâ and âchange to a cost accounting practice.â...

Change in mechanical properties of low-alloyed molybdenum alloys at two-stage strengthening during aging

International Nuclear Information System (INIS)

Bernshtejn, L.M.; Zakharov, A.M.; Arbuzov, V.K.

1977-01-01

Change in mechanical properties of hardened low-alloyed molybdenum alloys (Mo-Zr-C and Mo-Zr-Nb-C) at two-stage strengthening during ageing at 1400 deg C is studied. The initial strengthening maximum following ageing for 5 hr is caused by separation of dispersed ZrC particles and is accompanied by worsened plasticity, a development characteristic of precipitation hardening processes. The second increase in strength after a 10-hr ageing is not accompanied by reduced plasticity, this being characteristic of strengthening as a result of reconstruction of the dislocation structure. Niobium (0.16 wt.%) added to Mo-Zr-C alloys simultaneously increases their plastic and strength properties. The said effect is caused by prevention of premature decomposition of alloys on account of increased low-temperature plasticity, which permits to obtain high resistance to plastic deformation

Effects of national accounting standards convergence to international accounting standards on foreign direct investment

Directory of Open Access Journals (Sweden)

Asieh Farazandehnia

2015-09-01

Full Text Available One of the most important factors on attracting foreign investors to invest on Tehran Stock Exchange is to have transparent accounting rules and regulations. When there are some consistency between national accounting standards and international accounting standards, we may, at least, expect foreign investors to have better understanding on financial statements. In 2006, there were some changes on Iranian national accounting standards in an attempt to make them closer to international accounting standards. In this study, we select the information of 153 firms five years before and after this regulation and study the effect of convergence from national accounting standards to international accounting standards on foreign direct investment. Using some statistical tests, the study has determined that there was no meaningful relationship between foreign direct investment before and after change on accounting standards. In addition, there was no difference on the information quality before and after change on accounting standards. However, there was some meaningful relationship between the information quality and foreign direct investment.

Detecting abrupt dynamic change based on changes in the fractal properties of spatial images

Science.gov (United States)

Liu, Qunqun; He, Wenping; Gu, Bin; Jiang, Yundi

2017-10-01

Many abrupt climate change events often cannot be detected timely by conventional abrupt detection methods until a few years after these events have occurred. The reason for this lag in detection is that abundant and long-term observational data are required for accurate abrupt change detection by these methods, especially for the detection of a regime shift. So, these methods cannot help us understand and forecast the evolution of the climate system in a timely manner. Obviously, spatial images, generated by a coupled spatiotemporal dynamical model, contain more information about a dynamic system than a single time series, and we find that spatial images show the fractal properties. The fractal properties of spatial images can be quantitatively characterized by the Hurst exponent, which can be estimated by two-dimensional detrended fluctuation analysis (TD-DFA). Based on this, TD-DFA is used to detect an abrupt dynamic change of a coupled spatiotemporal model. The results show that the TD-DFA method can effectively detect abrupt parameter changes in the coupled model by monitoring the changing in the fractal properties of spatial images. The present method provides a new way for abrupt dynamic change detection, which can achieve timely and efficient abrupt change detection results.

Concise aspects regarding the accounting treatment for property, plant and equipment in according with IAS 16

OpenAIRE

Ecobici, N

2007-01-01

The objective of this paper is to describe the accounting treatment for property, plant and equipment, in according with the IAS 16, including: timing of the recognition of assets, determination of asset carrying amounts using both the cost model and a reevaluation model, depreciation charges and impairment losses to be recognized in relation to these values.

CHANGE IN DEFORMATION PROPERTIES MODELING OF CONCRETE IN PROTECTIVE STRUCTURES OF NUCLEAR REACTOR BY IONIZING RADIATION

Directory of Open Access Journals (Sweden)

E. K. Agakhanov

2016-01-01

Full Text Available The necessity of studying the effect impact of elementary particles impact on the strength and deformation materials properties used in protective constructions nuclear reactors and reactor technology has been stipulated. A nuclear reactor pressure vessel from prestressed concrete, combining the functions of biological protection is to be considered. The neutron flux problem distribution in the pressure vessel of a nuclear reactor has been solved. The solution is made in axisymmetric with the finite element method using a flat triangular finite element. Computing has been conducted in Matlab package. The comparison with the results has been obtained using the finite difference method, as well as the graphs of changes under the influence of radiation exposure and the elastic modulus of concrete radiation deformations have been constructed. The proposed method allows to simulate changes in the deformation properties of concrete under the influence of neutron irradiation. Results of the study can be used in the calculation of stress-strain state of structures, taking into account indirect heterogeneity caused by the physical fields influence.

Change in the CERN account password reset procedure

CERN Multimedia

IT Department

2008-01-01

Since 19 August 2008, the security of the CERN account password reset procedure has been strengthened. As a result, users asking to have their password reset by the Computing Helpdesk will be asked to provide some personal information prior to resetting their CERN account password. Please note that all relevant information about CERN accounts and passwords can be found at http://cern.ch/it-dep/AccountsandpasswordsatCERN.htm Thank you in advance for your cooperation. IT Department

Governance through Economic Paradigms: Addressing Climate Change by Accounting for Health

Directory of Open Access Journals (Sweden)

Kristine Belesova

2016-12-01

Full Text Available Climate change is a major challenge for sustainable development, impacting human health, wellbeing, security, and livelihoods. While the post-2015 development agenda sets out action on climate change as one of the Sustainable Development Goals, there is little provision on how this can be achieved in tandem with the desired economic progress and the required improvements in health and wellbeing. This paper examines synergies and tensions between the goals addressing climate change and economic progress. We identify reductionist approaches in economics, such as ‘externalities’, reliance on the metric of the Gross Domestic Product, positive discount rates, and short-term profit targets as some of the key sources of tensions between these goals. Such reductionist approaches could be addressed by intersectoral governance mechanisms. Health in All Policies, health-sensitive macro-economic progress indicators, and accounting for long-term and non-monetary values are some of the approaches that could be adapted and used in governance for the SDGs. Policy framing of climate change and similar issues should facilitate development of intersectoral governance approaches.

The Quality of Accounting Earnings and Change in Political Power Map: Evidence from Indonesia

Directory of Open Access Journals (Sweden)

Harymawan Iman

2017-01-01

Full Text Available This study investigates the earnings quality of politically connected firms listed in Indonesian Stock Exchange during 2006-2010. This study compare two definition (Soeharto Dependency Index (SDI and Politically Exposed Person (PEP of political connections to capture the effect of the changes of political power map on the earnings quality of politically connected firms in Indonesia. The finding shows that the quality of accounting earnings of politically connected firms which were formerly closely related to President Soeharto in 1998 are not significantly different to other firms. Furthermore, when this study employ politically exposed person as a proxy of political connections, the findings shows that connected firms have significantly lower quality accounting earnings. Consistent with prior findings, this study shows that change in political power map in Indonesia affect the level of earnings quality of politically connected firms.

Accounting for biomass carbon stock change due to wildfire in temperate forest landscapes in Australia.

Science.gov (United States)

Keith, Heather; Lindenmayer, David B; Mackey, Brendan G; Blair, David; Carter, Lauren; McBurney, Lachlan; Okada, Sachiko; Konishi-Nagano, Tomoko

2014-01-01

Carbon stock change due to forest management and disturbance must be accounted for in UNFCCC national inventory reports and for signatories to the Kyoto Protocol. Impacts of disturbance on greenhouse gas (GHG) inventories are important for many countries with large forest estates prone to wildfires. Our objective was to measure changes in carbon stocks due to short-term combustion and to simulate longer-term carbon stock dynamics resulting from redistribution among biomass components following wildfire. We studied the impacts of a wildfire in 2009 that burnt temperate forest of tall, wet eucalypts in south-eastern Australia. Biomass combusted ranged from 40 to 58 tC ha(-1), which represented 6-7% and 9-14% in low- and high-severity fire, respectively, of the pre-fire total biomass carbon stock. Pre-fire total stock ranged from 400 to 1040 tC ha(-1) depending on forest age and disturbance history. An estimated 3.9 TgC was emitted from the 2009 fire within the forest region, representing 8.5% of total biomass carbon stock across the landscape. Carbon losses from combustion were large over hours to days during the wildfire, but from an ecosystem dynamics perspective, the proportion of total carbon stock combusted was relatively small. Furthermore, more than half the stock losses from combustion were derived from biomass components with short lifetimes. Most biomass remained on-site, although redistributed from living to dead components. Decomposition of these components and new regeneration constituted the greatest changes in carbon stocks over ensuing decades. A critical issue for carbon accounting policy arises because the timeframes of ecological processes of carbon stock change are longer than the periods for reporting GHG inventories for national emissions reductions targets. Carbon accounts should be comprehensive of all stock changes, but reporting against targets should be based on human-induced changes in carbon stocks to incentivise mitigation activities.

Change in the CERN account password reset procedure

CERN Multimedia

IT Department

2008-01-01

From Since 19 August 19th 2008, the security of the CERN account password reset procedure has been strengthened. As a result, users requesting to have their password reset by the Computing Helpdesk will be asked to provide some private personal information prior to resetting their CERN account password. Please note that all relevant information about the CERN account and password can be found at http://cern.ch/it-dep/AccountsandpasswordsatCERN.htm Thank you in advance for your cooperation. IT Department

Business change process, creativity and the brain: a practitioner's reflective account with suggestions for future research.

Science.gov (United States)

Yeats, Rowena M; Yeats, Martyn F

2007-11-01

Resolution of a critical organizational problem requires the use of carefully selected techniques. This is the work of a management consultant: facilitating a business change process in an organizational setting. Here, an account is provided of a practitioner's reflections on one such case study that demonstrates a structure for a business change process. The reflective account highlights certain affective states and social behaviors that were extracted from participants during the business change process. These affective states and social behaviors are mediated by specific neural networks in the brain that are activated during organizational intervention. By breaking down the process into the affective states and social behaviors highlighted, cognitive neuroscience can be a useful tool for investigating the neural substrates of such intervention. By applying a cognitive neuroscience approach to examine organizational change, it is possible to converge on a greater understanding of the neural substrates of everyday social behavior.

Changing control and accounting regimes in an african gold mine: emergence of new despotic control

OpenAIRE

Tsamenyi, Mathew; Hopper, Trevor; Uddin, Shahzad

2017-01-01

Purpose – To examine whether the framework of management accounting transformations in Hopper et al. (2009) applies to accounting changes in the Ashanti Gold Corporation (AGC) in Ghana over 120 years from pre-colonialism to recent times.\\ud \\ud Design/methodology/approach – Mixed data sources are used, namely interviews, observations of practices, historical documentation, company reports, and research papers and theses. The results are categorized within the periods and contextual factors in...

Clusters Regarding Key Factors Affecting Changes in Accounting, Finance, Administration and Management Control

Directory of Open Access Journals (Sweden)

Rodica Gabriela Blidisel

2010-01-01

Full Text Available During the last decade, important changes have occurred in public governance, which has evolved in this time from hierarchical bureaucracy to participatory governance, where the role of citizens in public decision-making process is more direct. There were performed reforms in finance, management administration and finances of public sector. Starting from the factors that influenced during the history the accounting, finances, administration and management control, we want to test the factors that affect the changes of these elements in Romanian environment.

Common Property Resource Management, Institutional Change and ...

African Journals Online (AJOL)

Common Property Resource Management, Institutional Change and ... Most contemporary discussions on African development since independence forty ... theories on CPR Resource Management in a specific ecological and political setting.

THE PROBLEMS OF ACCOUNTING AND CONTROL OF PROPERTY OF BUDGET LOW VALUE IN EDUCATIONAL INSTITUTIONS

OpenAIRE

Efimova S.B.; Sobachko A.I.

2012-01-01

Purpose. Consideration of the treatment facilities, which are debited from the balance, but continue to participate in the activities of the institutio. We used a systematic approach to the study of the issues, analysis, synthesis, observation, group, etc. The article focuses on the issues arising in the course of accounting and control system development. The key issues in this respect are property valuation and classification, ways of entity identification and writing them off from offbalan...

A review on thermophysical properties of nanoparticle dispersed phase change materials

International Nuclear Information System (INIS)

Kibria, M.A.; Anisur, M.R.; Mahfuz, M.H.; Saidur, R.; Metselaar, I.H.S.C.

2015-01-01

Highlights: • Thermo physical properties of PCM could be enhanced by dispersing nanoparticles. • Surface/physical properties of nanoparticle could affect the thermal properties of PCM. • CNT and CNF showed better performance to enhance the thermal properties of PCM. • Some predictions in NePCM literature needs further investigations. - Abstract: A review of current experimental studies on variations in thermophysical properties of phase change material (PCM) due to dispersion of nanoparticles is presented in this article. Dispersed carbon nanotubes/fiber and different metal/metal oxide nano particles in paraffin and fatty acids might be a solution to improve latent heat thermal storage performance. Thermophysical properties such as thermal conductivity, latent heat, viscosity and super cooling of phase change materials (PCM) could be changed for different physical properties of dispersed nanoparticle such as size, shape, concentration and surface properties. Among the nano particles, comparatively carbon nanotubes and carbon nano fiber have shown better performance in enhancing the thermal properties of PCM for their unique properties. The present review will focus on the studies that describe how the surface, chemical and physical properties of nanoparticle could affect the thermal properties of PCM with the help of available explanations in the literature

26 CFR 1.167(a)-7 - Accounting for depreciable property.

Science.gov (United States)

2010-04-01

... treating each individual item as an account, or by combining two or more assets in a single account. Assets..., unadjusted for depreciation or salvage, shall be removed from the asset account and shall be charged to the... asset shall be removed from the asset account, and the depreciation reserve shall be charged with the...

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

Science.gov (United States)

Williams, Satina V.; Schwartz, Bill N.

2002-01-01

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

Detecting Hacked Twitter Accounts based on Behavioural Change

NARCIS (Netherlands)

Nauta, Meike; Habib, Mena Badieh; van Keulen, Maurice

Social media accounts are valuable for hackers for spreading phishing links, malware and spam. Furthermore, some people deliberately hack an acquaintance to damage his or her image. This paper describes a classification for detecting hacked Twitter accounts. The model is mainly based on features

Professional accounting media - accountants handing over control to the system

DEFF Research Database (Denmark)

Baldvinsdottir, Gudrun; Burns, John; Nørreklit, Hanne

2010-01-01

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

The Use of Fair Value and Historical Cost Accounting for Investment Properties in China

Directory of Open Access Journals (Sweden)

Ross Taplin

2014-03-01

Full Text Available This paper examines the use of fair value accounting for investment properties by 96 randomly selected Chinese listed companies’ year-ending 2008 annual reports. Half the sampled companies use fair value while half use historical cost, both methods being allowable under International Financial Reporting Standards (IFRS and Chinese Accounting Standards (CAS. This represents the lowest possible level of comparability (or harmony when there are only two choices of method. A combination of T indices to summarise the level of comparability and logistic regression reveals that companies with an international influence (listed on international stock exchanges and/or with international operations are more likely to use fair value. Furthermore, there is evidence that companies with above average volatility in earnings are more likely to use fair value than historical cost. The consequences for domestic and international harmony for regulators and investors is discussed in the context of the opening of Chinese markets to international investment.

17 CFR 229.304 - (Item 304) Changes in and disagreements with accountants on accounting and financial disclosure.

Science.gov (United States)

2010-04-01

... disagreements with accountants on accounting and financial disclosure. 229.304 Section 229.304 Commodity and... accounting and financial disclosure. (a)(1) If during the registrant's two most recent fiscal years or any... any matter of accounting principles or practices, financial statement disclosure, or auditing scope or...

Changes of Properties of Bitumen Binders by Additives Application

Science.gov (United States)

Remišová, Eva; Holý, Michal

2017-10-01

Requirements for properties of bituminous binders are determined in the European standards. The physico-chemical behaviour of bitumen depends on its colloidal structure (asphaltenes dispersed into an oily matrix constituted by saturates, aromatics and resins) that depends primarily on its crude source and processing. Bitumen properties are evaluated by group composition, elementary analysis, but more often conventional or functional tests. Bitumen for road uses is assessed according to the physical characteristics. For the purpose of improving the qualitative properties of bitumen and asphalts the additives are applied e.g. to increase elasticity, improving the heat stability, improving adhesion to aggregate, to decrease viscosity, increasing the resistance to aging, to prevent binder drainage from the aggregate surface, etc. The objective of presented paper is to assess and compare effect of additives on properties of bitumen binders. In paper, the results of bitumen properties, penetration, softening point, and dynamic viscosity of two paving grade bitumen 35/50, 50/70 and polymer modified bitumen PmB 45/80-75 are analyzed and also the changes of these properties by the application of selected additives (Sasobit, Licomont BS100, Wetfix BE and CWM) to improve adhesion to aggregate and improve workability. Measurements of properties have been performed according to the relevant European standards. The laboratory tests showed significantly increasing the softening point of paving grade bitumen 50/70 and 35/50 by 13 to 45°C. The effect of various additives on bitumen softening point is different. Penetration varies according to type of bitumen and type of used additive. The penetration values of modified bitumen PmB 45/80-75 with additives Sasobit and Licomont BS100 show increase of bitumen stiffness of 16 0.1mm and a shift in the gradation. The changes in penetration and in softening point significantly shown when calculating on Penetration index as a parameter of

Analysis of the differences between the accounting and tax treatment for items of property, plant and equipment: The Peruvian case

Directory of Open Access Journals (Sweden)

Oscar Alfredo Díaz Becerra

2012-12-01

Full Text Available This research work aims principally to make an analysis showing differences between the measurement and the recognition of items of property, plant and equipment. It focuses on the differences caused by existing differences between the treatment settled in the accounting standards and the one settled in the tax regulations related to Corporate Income Tax, for Peruvian case.A review of the related accounting standards and the standards established in the Peruvian Income Tax Law and its regulations have been considered in the current work. Thus, we are going to identify the main differences arising from the application of both standards regarding items of property, plant and equipment.Finally, we present the main conclusions drawn from this research.

49 CFR 371.13 - Accounting.

Science.gov (United States)

2010-10-01

... 49 Transportation 5 2010-10-01 2010-10-01 false Accounting. 371.13 Section 371.13 Transportation Other Regulations Relating to Transportation (Continued) FEDERAL MOTOR CARRIER SAFETY ADMINISTRATION, DEPARTMENT OF TRANSPORTATION FEDERAL MOTOR CARRIER SAFETY REGULATIONS BROKERS OF PROPERTY § 371.13 Accounting...

Visual-haptic integration with pliers and tongs: signal ‘weights’ take account of changes in haptic sensitivity caused by different tools

Directory of Open Access Journals (Sweden)

Chie eTakahashi

2014-02-01

Full Text Available When we hold an object while looking at it, estimates from visual and haptic cues to size are combined in a statistically optimal fashion, whereby the ‘weight’ given to each signal reflects their relative reliabilities. This allows object properties to be estimated more precisely than would otherwise be possible. Tools such as pliers and tongs systematically perturb the mapping between object size and the hand opening. This could complicate visual-haptic integration because it may alter the reliability of the haptic signal, thereby disrupting the determination of appropriate signal weights. To investigate this we first measured the reliability of haptic size estimates made with virtual pliers-like tools (created using a stereoscopic display and force-feedback robots with different ‘gains’ between hand opening and object size. Haptic reliability in tool use was straightforwardly determined by a combination of sensitivity to changes in hand opening and the effects of tool geometry. The precise pattern of sensitivity to hand opening, which violated Weber’s law, meant that haptic reliability changed with tool gain. We then examined whether the visuo-motor system accounts for these reliability changes. We measured the weight given to visual and haptic stimuli when both were available, again with different tool gains, by measuring the perceived size of stimuli in which visual and haptic sizes were varied independently. The weight given to each sensory cue changed with tool gain in a manner that closely resembled the predictions of optimal sensory integration. The results are consistent with the idea that different tool geometries are modelled by the brain, allowing it to calculate not only the distal properties of objects felt with tools, but also the certainty with which those properties are known. These findings highlight the flexibility of human sensory integration and tool-use, and potentially provide an approach for optimising the

Medicare changes create accounting, reporting, and auditing problems. Task Force on Federal Health Care Legislation, American Institute of Certified Public Accountants.

Science.gov (United States)

1984-11-01

Hospital auditors and financial officers must adjust and react to the changing financial healthcare environment brought about by PPS. A close review of accounting systems, reporting methods, auditing procedures, and internal control systems should be made to determine that assets are safe-guarded and financial information is presented in conformity with GAAP. This article identified new problems and suggested solutions. Old tasks may no longer be necessary. For example, retroactive adjustments are not as important as they used to be. Estimates for capital and outpatient costs may continue to be required, but elaborate cost-finding techniques may no longer be necessary to estimate retroactive adjustments for reimbursable items. We recommend that prior to beginning an audit of a hospital's financial statements, each hospital's financial officers and its auditors discuss the possible accounting, reporting, and auditing implications as a result of PPS.

Accounting for Biomass Carbon Stock Change Due to Wildfire in Temperate Forest Landscapes in Australia

Science.gov (United States)

Keith, Heather; Lindenmayer, David B.; Mackey, Brendan G.; Blair, David; Carter, Lauren; McBurney, Lachlan; Okada, Sachiko; Konishi-Nagano, Tomoko

2014-01-01

Carbon stock change due to forest management and disturbance must be accounted for in UNFCCC national inventory reports and for signatories to the Kyoto Protocol. Impacts of disturbance on greenhouse gas (GHG) inventories are important for many countries with large forest estates prone to wildfires. Our objective was to measure changes in carbon stocks due to short-term combustion and to simulate longer-term carbon stock dynamics resulting from redistribution among biomass components following wildfire. We studied the impacts of a wildfire in 2009 that burnt temperate forest of tall, wet eucalypts in south-eastern Australia. Biomass combusted ranged from 40 to 58 tC ha−1, which represented 6–7% and 9–14% in low- and high-severity fire, respectively, of the pre-fire total biomass carbon stock. Pre-fire total stock ranged from 400 to 1040 tC ha−1 depending on forest age and disturbance history. An estimated 3.9 TgC was emitted from the 2009 fire within the forest region, representing 8.5% of total biomass carbon stock across the landscape. Carbon losses from combustion were large over hours to days during the wildfire, but from an ecosystem dynamics perspective, the proportion of total carbon stock combusted was relatively small. Furthermore, more than half the stock losses from combustion were derived from biomass components with short lifetimes. Most biomass remained on-site, although redistributed from living to dead components. Decomposition of these components and new regeneration constituted the greatest changes in carbon stocks over ensuing decades. A critical issue for carbon accounting policy arises because the timeframes of ecological processes of carbon stock change are longer than the periods for reporting GHG inventories for national emissions reductions targets. Carbon accounts should be comprehensive of all stock changes, but reporting against targets should be based on human-induced changes in carbon stocks to incentivise mitigation activities

The image of accountants

DEFF Research Database (Denmark)

Baldvinsdottir, Gudrun; Burns, John; Nørreklit, Hanne

2009-01-01

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

A Discussion of Change Theory, System Theory, and State Designed Standards and Accountability Initiatives.

Science.gov (United States)

McNeal, Larry; Christy, W. Keith

This brief paper is a presentation that preceeded another case of considering the ongoing dialogue on the advantages and disadvantages of centralized and decentralized school-improvement processes. It attempts to raise a number of questions about the relationship between state-designed standards and accountability initiatives and change and…

A Justified Initial Accounting Estimate as an Integral Part of the Enterprise Accounting Policy

Directory of Open Access Journals (Sweden)

Marenych Tetyana H

2016-05-01

Full Text Available The aim of the article is justification of the need to specify in the order on accounting policies not only the elements of the accounting policy itself but also the initial accounting estimates, which will increase the reliability of financial reporting and the development of proposals on improvement of the given administrative documents of the enterprise. It is noted that in recent years the importance of a high-quality accounting policy has increased significantly not only for users of financial reports but also for achieving the purposes of determining the object of levying the profits tax. There revealed significant differences at reflecting in accounting the consequences of changes in the accounting policy and accounting estimate. There has been generalized the information in the order on the enterprise accounting policy with respect to accounting estimates. It is proposed to provide a separate section in the order, where there should be presented information about the list of accounting estimates taken, about how the company will make changes in the accounting policy, accounting estimate as well as correct errors

31 CFR 370.7 - How can my financial institution change my designated deposit account?

Science.gov (United States)

2010-07-01

... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false How can my financial institution... Entries § 370.7 How can my financial institution change my designated deposit account? If your financial.... The financial institution's request will be deemed an agreement by the institution to indemnify us and...

Development of data base system for nuclear material accountancy data at PNC

International Nuclear Information System (INIS)

Hirosawa, N.; Akiba, Mitsunori; Nakagima, Kiyoshi; Usui, Shinichi; Tosa, Kiyofumi; Hashimoto, Kazuyuki.

1993-01-01

PNC is developing a wide area of nuclear fuel cycle. Therefore, much nuclear material with a various form exists at each facility in the Works, and the controls of the inventory changes and the physical inventories of nuclear material are important. Nuclear material accountancy is a basic measure in safeguards system based on Non-Proliferation Treaty(NPT). In the light of such importance of material accountancy, the data base of nuclear material control and the material accountancy report system for all facilities has been developed by using the computer. By this system, accountancy report to STA is being presented certainly and timely. Property management and rapid corresponding to inquiries from STA can be carried out by the data base system which has free item searching procedure. The present paper introduces 'Development of Data Base System for Nuclear Material Accountancy Data at PNC'. (author)

Accounts for the Environment 2007

International Nuclear Information System (INIS)

2008-01-01

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

50 CFR 12.31 - Accountability.

Science.gov (United States)

2010-10-01

... 50 Wildlife and Fisheries 1 2010-10-01 2010-10-01 false Accountability. 12.31 Section 12.31 Wildlife and Fisheries UNITED STATES FISH AND WILDLIFE SERVICE, DEPARTMENT OF THE INTERIOR TAKING... SEIZURE AND FORFEITURE PROCEDURES Disposal of Forfeited or Abandoned Property § 12.31 Accountability. All...

Accounting for particle non-sphericity in modeling of mineral dust radiative properties in the thermal infrared

International Nuclear Information System (INIS)

Legrand, M.; Dubovik, O.; Lapyonok, T.; Derimian, Y.

2014-01-01

Spectral radiative parameters (extinction optical depth, single scattering albedo, asymmetry factor) of spheroids of mineral dust composed of quartz and clays have been simulated at wavelengths between 7.0 and 10.2 µm using a T-matrix code. In spectral intervals with high values of complex index of refraction and for large particles, the parameters cannot be fully calculated with the code. Practically, the calculations are stopped at a truncation radius over which the particles contribution cannot thus be taken into account. To deal with this issue, we have developed and applied an accurate corrective technique of T-matrix Size Truncation Compensation (TSTC). For a mineral dust described by its AERONET standard aspect ratio (AR) distribution, the full error margin when applying the TSTC is within 0.3% (or ±0.15%), whatever the radiative parameter and the wavelength considered, for quartz (the most difficult case). Large AR values limit also the possibilities of calculation with the code. The TSTC has been able to complete the calculations of the T-matrix code for a modified AERONET AR distribution with a maximum AR of 4.7 instead of 3 for the standard distribution. Comparison between the simulated properties of spheroids and of spheres of same volume confirms, in agreement with the literature, that significant differences are observed in the vicinity of the mineral resonant peaks (λ ca. 8.3–8.7 µm for quartz, ca. 9.3–9.5 µm for clays) and that they are due to absorption by the small particles. This is a favorable circumstance for the TSTC, which is concerned with the contribution of the largest particles. This technique of numerical calculation improves the accuracy of the simulated radiative parameters of mineral dust, which must lead to a progress in view of applications such as remote sensing or determination of energy balance of dust in the thermal infrared (TIR), incompletely investigated so far. - Highlights: • Completion of computation of mineral

36 CFR 1008.10 - Accounting for disclosures.

Science.gov (United States)

2010-07-01

... 36 Parks, Forests, and Public Property 3 2010-07-01 2010-07-01 false Accounting for disclosures... ACT § 1008.10 Accounting for disclosures. (a) Maintenance of an accounting. (1) Where a record is... person or agency to whom the disclosure was made. (3) Accountings prepared under this section shall be...

Studi Banding Penyusunan Laporan Keuangan Dengan Metode Historical Cost Accounting Dan General Price Level Accounting Pada Masa Inflasi

OpenAIRE

Kodrat, David Sukardi

2006-01-01

Generally, Financial Statements are based on Historical Cost Accounting (HCA) that assumes that prices are stable. Actually, there are several methods on accounting for the effect of changing prices, such as Current Cost Accounting (Replacement Cost Accounting) and Constant Dollar Accounting or General Price Level Accounting (GPLA)). GPLA will do restatement the components of financial statement to be a rupiah on a similar level of purchasing power, but without changes in accounting principle...

STUDI BANDING PENYUSUNAN LAPORAN KEUANGAN DENGAN METODE HISTORICAL COST ACCOUNTING DAN GENERAL PRICE LEVEL ACCOUNTING PADA MASA INFLASI

OpenAIRE

David Sukardi Kodrat

2006-01-01

Generally, Financial Statements are based on Historical Cost Accounting (HCA) that assumes that prices are stable. Actually, there are several methods on accounting for the effect of changing prices, such as Current Cost Accounting (Replacement Cost Accounting) and Constant Dollar Accounting or General Price Level Accounting (GPLA)). GPLA will do restatement the components of financial statement to be a rupiah on a similar level of purchasing power, but without changes in accounting principle...

Analysis of the differences between the accounting and tax treatment for items of property, plant and equipment: The Peruvian case

OpenAIRE

Oscar Alfredo Díaz Becerra; Luis Alberto Durán Rojo; Amalia Valencia Medina

2012-01-01

This research work aims principally to make an analysis showing differences between the measurement and the recognition of items of property, plant and equipment. It focuses on the differences caused by existing differences between the treatment settled in the accounting standards and the one settled in the tax regulations related to Corporate Income Tax, for Peruvian case.A review of the related accounting standards and the standards established in the Peruvian Income Tax Law and its regulat...

Effects of stoichiometry on the transport properties of crystalline phase-change materials.

Science.gov (United States)

Zhang, Wei; Wuttig, Matthias; Mazzarello, Riccardo

2015-09-03

It has recently been shown that a metal-insulator transition due to disorder occurs in the crystalline state of the GeSb2Te4 phase-change compound. The transition is triggered by the ordering of the vacancies upon thermal annealing. In this work, we investigate the localization properties of the electronic states in selected crystalline (GeTe)x-(Sb2Te3)y compounds with varying GeTe content by large-scale density functional theory simulations. In our models, we also include excess vacancies, which are needed to account for the large carrier concentrations determined experimentally. We show that the models containing a high concentration of stoichiometric vacancies possess states at the Fermi energy localized inside vacancy clusters, as occurs for GeSb2Te4. On the other hand, the GeTe-rich models display metallic behavior, which stems from two facts: a) the tail of localized states shrinks due to the low probability of having sizable vacancy clusters, b) the excess vacancies shift the Fermi energy to the region of extended states. Hence, a stoichiometry-controlled metal-insulator transition occurs. In addition, we show that the localization properties obtained by scalar-relativistic calculations with gradient-corrected functionals are unaffected by the inclusion of spin-orbit coupling or the use of hybrid functionals.

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

Directory of Open Access Journals (Sweden)

Lucian Cernuşca

2015-01-01

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

Accounting for multiple climate components when estimating climate change exposure and velocity

Science.gov (United States)

Nadeau, Christopher P.; Fuller, Angela K.

2015-01-01

The effect of anthropogenic climate change on organisms will likely be related to climate change exposure and velocity at local and regional scales. However, common methods to estimate climate change exposure and velocity ignore important components of climate that are known to affect the ecology and evolution of organisms.We develop a novel index of climate change (climate overlap) that simultaneously estimates changes in the means, variation and correlation between multiple weather variables. Specifically, we estimate the overlap between multivariate normal probability distributions representing historical and current or projected future climates. We provide methods for estimating the statistical significance of climate overlap values and methods to estimate velocity using climate overlap.We show that climates have changed significantly across 80% of the continental United States in the last 32 years and that much of this change is due to changes in the variation and correlation between weather variables (two statistics that are rarely incorporated into climate change studies). We also show that projected future temperatures are predicted to be locally novel (using climate overlap compared to 1·4 km yr−1 when estimated using traditional methods.Our results suggest that accounting for changes in the means, variation and correlation between multiple weather variables can dramatically affect estimates of climate change exposure and velocity. These climate components are known to affect the ecology and evolution of organisms, but are ignored by most measures of climate change. We conclude with a set of future directions and recommend future work to determine which measures of climate change exposure and velocity are most related to biological responses to climate change.

Comment on the critique of the paper 'ERP and management accounting changes of industrial enterprises in Serbia'

Directory of Open Access Journals (Sweden)

Malinić Slobodan

2012-09-01

Full Text Available The aim of the paper 'ERP and Management Accounting Changes of Industrial Enterprises in Serbia' was to investigate one specific aspect of management accounting, precisely the changes of management accounting under the influence of modern information technologies. Therefore, our aim was neither to criticize nor to promote SAP (or some other ERP software. SAP is one of the best, most popular and most widely accepted ERP software in Serbia. That was the main reason for choosing SAP for our research. The main objective of this Comment is an attempt to point out the differences in expressed opinions, which are mainly the result of different ideas and aspects of the analysis and points of view of our paper. We consider the mentioned critique to be well-intentioned and useful, primarily for the authors of the paper, but also for the users of the results of our paper, as well as the reputation of the journal Industrija.

Fast reactor parameter optimization taking into account changes in fuel charge type during reactor operation time

International Nuclear Information System (INIS)

Afrin, B.A.; Rechnov, A.V.; Usynin, G.B.

1987-01-01

The formulation and solution of optimization problem for parameters determining the layout of the central part of sodium cooled power reactor taking into account possible changes in fuel charge type during reactor operation time are performed. The losses under change of fuel composition type for two reactor modifications providing for minimum doubling time for oxide and carbide fuels respectively, are estimated

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.

Future Challenges of Accounting Education at the University of Debrecen

Directory of Open Access Journals (Sweden)

Orbán Ildikó

2016-01-01

Full Text Available The actuality of our research is given by the fact that in the 21st century, the field of accounting is changing continuously and rapidly. Thanks to the global processes occurred over the last few decades, changes took place in the economic processes and the area of accounting was formed much as well. Nowadays, a lot of undertakings perform such activities, which are cross-border and building international connections up. The differing content and rules of the statements applied in different countries make the comparability and the performance measurement more difficult, particularly for the undertakings, their owners, their existing and potential investors, other decision-makers as well as authorities. The above-mentioned differing application of the accountancy enhances the necessity for establishing a uniform harmonized accounting system, which is unanimous worldwide as well. International Financial Reporting Standards (hereinafter: IFRS are intended to make the financial reports more transparent and unequivocal for its users; it helps to understand the content of reports and makes the decision-making more open and more predictable. However, we need to be attentive not only to the benefits of unification efforts but the economic, cultural, traditional and legislative differences of the single nations and the difficulties of adopting the different and unusual norms The task of accounting is to give a true and fair image about the property, income and financial situation of an undertaking. Information provided by accounting is essential for both the management decision-making and the market operators. In the frame of accounting education, financial accounting has to deal with SAP Financial Accounting. SAP is the most popular enterprise business system used by the biggest organisations in the world to help run their companies. At the university, our teaching task is to give the knowledge and skills to the students they need in the practical

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...

Characterization of thermal and hydrodynamic properties for microencapsulated phase change slurry (MPCS)

International Nuclear Information System (INIS)

Chen, Lin; Wang, Ting; Zhao, Yan; Zhang, Xin-Rong

2014-01-01

Highlights: • Microencapsulated phase change slurry (MPCS) is reviewed and characterized for heat transfer and storage systems. • Basic formation, materials, properties are categorized and systematically analyzed. • Generalization and modelization of complex MPCS properties are made. • MPCS is identified to be one promising substitute in future energy systems. • Future research topics and applications are also specified. - Abstract: Microencapsulated phase change slurry (MPCS) is a new kind of multi-phase fluid that are proposed and utilized in heat transfer and heat storage systems. Different from traditional organic (paraffin or non-parafin) or inorganic phase change slurries, MPCS is able to maintain both high latent heat capacity and heat transfer rate under controlled volume changes and safe operation conditions. Consequently, in recent decade, MPCS has been widely proposed and tested in textile, building, cooling and heating, solar and thermal storage systems, etc. Based on those recent findings and application developments, characterizations of thermal and hydrodynamic properties for MPCS are made in this study. The basic objective of this paper is to summarize the features of MPCS properties and the establishment of models for MPCS properties and morphologies. The review and analysis are based on recent representative experimental studies, which are categorized into: properties, heat transfer characteristics, stability and applications. Due to the various materials and methods and carry fluids properties, no single model can cover the properties for all MPCS. In this study, each property is reviewed with its specific model and application regions. Basic trends are compared with other kinds of phase change materials. Finally, by investigating those results the future trends of MPCS are presented

18 CFR 367.3930 - Account 393, Stores equipment.

Science.gov (United States)

2010-04-01

... ACT Service Company Property Chart of Accounts § 367.3930 Account 393, Stores equipment. (a) This... materials and supplies. (b) This account must include the following items: (1) Chain falls. (2) Counters. (3...

Inflation accounting and effects of inflation adjusted accounting figures on decision making

OpenAIRE

Özkaşıkcı, Ali İhsan

1995-01-01

Ankara : Faculty of Management and the Graduate School of Business Administration of Bilkent Univ., 1995. Thesis (Master's) -- İhsan Doğramacı Bilkent University, 1995. Includes bibliographical refences. Various studies in accounting have shown that, historical cost model can not adapt itself to the changing economic environment. The change that is being suggested is a modification to the existing accounting practice of reporting only historical cost information. The sco...

Cloud-Driven Changes in Aerosol Optical Properties - Final Technical Report

Energy Technology Data Exchange (ETDEWEB)

Ogren, John A.; Sheridan, Patrick S.; Andrews, Elisabeth

2007-09-30

The optical properties of aerosol particles are the controlling factors in determining direct aerosol radiative forcing. These optical properties depend on the chemical composition and size distribution of the aerosol particles, which can change due to various processes during the particles’ lifetime in the atmosphere. Over the course of this project we have studied how cloud processing of atmospheric aerosol changes the aerosol optical properties. A counterflow virtual impactor was used to separate cloud drops from interstitial aerosol and parallel aerosol systems were used to measure the optical properties of the interstitial and cloud-scavenged aerosol. Specifically, aerosol light scattering, back-scattering and absorption were measured and used to derive radiatively significant parameters such as aerosol single scattering albedo and backscatter fraction for cloud-scavenged and interstitial aerosol. This data allows us to demonstrate that the radiative properties of cloud-processed aerosol can be quite different than pre-cloud aerosol. These differences can be used to improve the parameterization of aerosol forcing in climate models.

Successive change regularity of actinide properties with atomic number

International Nuclear Information System (INIS)

Yang Xuexian

1990-08-01

The development and achievements on chemistry of actinide elements are summarised. The relations of properties of actinides to their electronic configurations of valence electronic shells are discussed. Some anomalies of solid properties, the radius contraction, the stable state effect of f 7n -orbits (n = 0, 1, 2) and the tetrad effect of oxidation states, etc., with atomic number (Z) are described. 31 figures appended show directly the successive change regularity of actinide properties with Z

Ranking Accounting Authors and Departments in Accounting Education: Different Methodologies--Significantly Different Results

Science.gov (United States)

Bernardi, Richard A.; Zamojcin, Kimberly A.; Delande, Taylor L.

2016-01-01

This research tests whether Holderness Jr., D. K., Myers, N., Summers, S. L., & Wood, D. A. [(2014). "Accounting education research: Ranking institutions and individual scholars." "Issues in Accounting Education," 29(1), 87-115] accounting-education rankings are sensitive to a change in the set of journals used. It provides…

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

OpenAIRE

Horbach Tatiana; Drozd Serhiy; Fedoryk Pavlo

2018-01-01

Introduction. The main goal of changing accounting systems in different countries today is improving the quality of accounting information and achieving a high level of user confidence in accounting (financial) reporting. However, the diversity of user needs is not the main reason why the problem of improving the quality of accounting and reporting data remains relevant. Purpose. Development of separate provisions of the theory of accounting in terms of ensuring high quality of accounting...

The Impediments to the Change to UK University Accounting Education, a Comparison to the USA Pathways Commission

Science.gov (United States)

Ellington, Peter

2017-01-01

There is much debate in the literature concerning the changes necessary for university accounting education to meet the needs of the business environment and broader society. In the USA the Pathways Commission has responded by implementing a programme of evaluation and improvement. In the UK there is no formal agenda for change. This paper…

Changes in Accounting Education Include Increased Use of Writing Tasks.

Science.gov (United States)

McCleary, Bill

1997-01-01

The future of accounting education has already arrived at the Department of Accountancy at the University of Illinois-Champaign, United States' top accounting school. "Project Discovery" is a 5-year-old program that incorporates many current trends in educational innovation, such as writing across the curriculum, collaborative learning,…

DO LITHUANIAN HIGHER EDUCATION ACCOUNTING PROGRAMS REFLECT ACCOUNTING HARMONIZATION IN THE EU?

OpenAIRE

Dalia Kaupelyte; Renata Legenzova

2014-01-01

Financial accounting is undergoing major changes in the EU and worldwide.  Great efforts are placed on adoption of high quality accounting standards for listed companies, public sector organizations as well as small and medium business entities.  Being a member of the EU Lithuania is in compliance with the EU incentives in de jure accounting harmonization; however de facto situation in Lithuania is not adequately assessed.  One of accounting harmonization related questions is whether Lithuani...

Factors accounting for the 4-year change in acuity in patients between 50 and 80 years.

Science.gov (United States)

Koenig, Darren E; Nguyen, Lan Chi; Parker, Katrina E; Applegate, Raymond A

2013-07-01

It is well known that acuity slowly decreases in the later decades of life. We wish to determine the extent by which 4-year longitudinal acuity changes can be accounted for by changes in optical quality, or combination of optical quality metrics and of age between 50 and 80 years. High-contrast logMAR acuity, 35 image quality metrics, 4 intraocular scatter metrics, and 4 Lens Opacification Classification System III metrics and entry age were measured on one eye of each of the 148 subjects. Acuity change between baseline and the last visit was regressed against change in each metric for all eyes and a faster changing subset of 50 eyes with a gain or loss of four or more letters. Average change across 148 subjects was a 1.6 ± 4 letter loss (t148 = 4.31, p model for faster changing eyes included change in point spread function entropy, posterior subcapsular cataract, and trefoil and baseline age (sequential r adjusted values of 0.19, 0.27, 0.32, and 0.34, respectively; p = 1.48 × 10 for the full four-factor model). The same variables entered the multiple-regression model for the full 148 data set where most of the acuity measurements were within test-retest error and accounted for less of the variance (r adjusted = 0.15, p = 2.37 × 10). Despite being near noise levels for the measurement of acuity, change in optical quality metrics was the most important factor in eyes that lost or gained four or more letters of acuity. These findings should be generalizable given that our 4-year acuity change is essentially identical to other studies and indicate that these optical quality markers can be used to help identify those on a faster track to an acuity change.

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...

7 CFR 3200.9 - Accountability and record keeping.

Science.gov (United States)

2010-01-01

... 7 Agriculture 15 2010-01-01 2010-01-01 false Accountability and record keeping. 3200.9 Section... TRANSFER OF EXCESS PERSONAL PROPERTY § 3200.9 Accountability and record keeping. USDA requires that Federal... accountability and record keeping systems. ...

Change in mechanical properties of Antrim oil shale on retorting

Energy Technology Data Exchange (ETDEWEB)

Singh, S. P.; Hockings, W. A.; Kim, K.

1979-01-01

The decomposition of kerogen in oil shale and subsequent extraction of the decomposition products during the retorting process are known to alter the pore structure, resulting in changes in permeability, deformation and strength properties. Prediction of these changes is of fundamental importance in the design of in-situ retorting processes. This paper summarizes a comprehensive laboratory investigation on the changes in mechanical properties of Antrim oil shale on retorting at 500/sup 0/C. It was observed that kerogen plays an important role in the change of the properties on retorting. When subjected to heat, the degree of deformation, the extent of fracturing and the structural instability of the specimens appeared to be strongly dependent upon kerogen content. The values of elastic modulus, strength, and density decreased whereas maximum strain at failure increased on retorting. Significant increases in permeability and porosity also resulted from retorting. The most pronounced increase was observed in the permeability in the direction parallel to bedding which exceeded in some cases as much as 3 orders of magnitude. Microscopic observations of pore structures provided a qualitative support to data obtained in measurements of porosity and permeability.

Complexity, Accountability, and School Improvement.

Science.gov (United States)

O'Day, Jennifer A.

2002-01-01

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

Empirical Studies in Financial Accounting

NARCIS (Netherlands)

X. Gkougkousi (Xanthi)

2012-01-01

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

Predicting adult weight change in the real world: a systematic review and meta-analysis accounting for compensatory changes in energy intake or expenditure.

Science.gov (United States)

Dhurandhar, E J; Kaiser, K A; Dawson, J A; Alcorn, A S; Keating, K D; Allison, D B

2015-08-01

Public health and clinical interventions for obesity in free-living adults may be diminished by individual compensation for the intervention. Approaches to predict weight outcomes do not account for all mechanisms of compensation, so they are not well suited to predict outcomes in free-living adults. Our objective was to quantify the range of compensation in energy intake or expenditure observed in human randomized controlled trials (RCTs). We searched multiple databases (PubMed, CINAHL, SCOPUS, Cochrane, ProQuest, PsycInfo) up to 1 August 2012 for RCTs evaluating the effect of dietary and/or physical activity interventions on body weight/composition. subjects per treatment arm ≥5; ≥1 week intervention; a reported outcome of body weight/body composition; the intervention was either a prescribed amount of over- or underfeeding and/or supervised or monitored physical activity was prescribed; ≥80% compliance; and an objective method was used to verify compliance with the intervention (for example, observation and electronic monitoring). Data were independently extracted and analyzed by multiple reviewers with consensus reached by discussion. We compared observed weight change with predicted weight change using two models that predict weight change accounting only for metabolic compensation. Twenty-eight studies met inclusion criteria. Overfeeding studies indicate 96% less weight gain than expected if no compensation occurred. Dietary restriction and exercise studies may result in up to 12-44% and 55-64% less weight loss than expected, respectively, under an assumption of no behavioral compensation. Compensation is substantial even in high-compliance conditions, resulting in far less weight change than would be expected. The simple algorithm we report allows for more realistic predictions of intervention effects in free-living populations by accounting for the significant compensation that occurs.

The shift of accounting models and accounting quality: the case of Norwegian GAAP

OpenAIRE

Stenheim, Tonny; Madsen, Dag Øivind

2017-01-01

This is an Open Access journal available from http://www.virtusinterpress.org This paper investigates the change in accounting quality w hen firms shift from a revenue - oriented historical cost accounting regime as Norwegian GAAP (NGAAP) to a balance - oriented fair value accounting regime as International Financial Reporting Standards (IFRS). Previous studies have demonstrated mixed effects o n the accounting quality upon IFRS adoption. One possible reason is that the investigated domest...

Accountability Challenges in the Transnational Regime Complex for Climate Change

OpenAIRE

Widerberg, O.E.; Pattberg, P.H.

2017-01-01

This article discusses challenges to accountability in the context of transnational climate governance. It argues that the emergence of a distinct transnational regime complex and the increasingly integrated structure of international and transnational climate governance create new challenges for using established analytical frameworks that rely on accountability regimes for individual actor types. Instead, studying accountability requires a system-level conceptualization and a revisiting of ...

The Financial Accounting Model from a System Dynamics' Perspective

OpenAIRE

Melse, Eric

2006-01-01

This paper explores the foundation of the financial accounting model. We examine the properties of the accounting equation as the principal algorithm for the design and the development of a System Dynamics model. Key to the perspective is the foundational requirement that resolves the temporal conflict that resides in a stock and flow model. Through formal analysis the accounting equation is redefined as a cybernetic model by expressing the temporal and dynamic properties of its terms. Articu...

Automated Analysis of Accountability

DEFF Research Database (Denmark)

Bruni, Alessandro; Giustolisi, Rosario; Schürmann, Carsten

2017-01-01

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

Techniques Applied for Accounting of Revenues with Deferred Payments

Directory of Open Access Journals (Sweden)

Traian Cristin Nicolae

2016-01-01

Full Text Available In accounting of the entities it is not always clear difference between income and gains. Gainsarising from transactions that are associated with the operations that are not ordinary and thatcan sometimes be significant. For example, the headquarters of a company in wich it operates canbe sold later to realize a profit from the sale. An investment company can own because they cangenerate revenue through sales. When properties are sold, the resulting gain will be included in thetotal turnover. Such a society will include properties held in current assets category. Normally,other business records and property and property held any gain from their sale will be reflected inan account that is not part of the turnover. The paper describes specific aspects of accounting ofrevenues from sales with deferred payments.

Accounts for the Environment 2008

International Nuclear Information System (INIS)

2009-11-01

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

CHANGING THE ROLE OF ACCOUNTANCY IN THE CONTEXT OF CLOUD-COMPUTING

Directory of Open Access Journals (Sweden)

Alexandru ȚUGUI

2014-11-01

Full Text Available It is known the fact that since the mid-twentieth century, the communication and information technology has dramatically influenced human society and that every time there was a so-called fashionable technology. Presently, the fashionable information technology is Cloud-Computing, which, by its advantages, brought Cloud-Accounting to the life of economic entities. Within this study, we analyse, by means of a survey conducted based on a questionnaire, a total of 125 answers from professional accountants, given the conditions of gradual transition towards Cloud-Accounting. In short, our research shows that among professional accountants in Romania, 99.20% have had a negative experience related to reliability, availability and access to electronic data or archived accounting data, that 96% consider that accountancy with the characteristics of Cloud-Computing would be the ideal solution to the needs of modelling and accounting information and that 88% appreciate as necessary to extend the manifestation of the role of accounting as an information system from the microeconomic level to the macroeconomic one.

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

Directory of Open Access Journals (Sweden)

Tianhong Chen

2014-08-01

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

Accounting for health in climate change policies: a case study of Fiji.

Science.gov (United States)

Morrow, Georgina; Bowen, Kathryn

2014-01-01

Climate change is expected to affect the health of most populations in the coming decades, having the greatest impact on the poorest and most disadvantaged people in the world. The Pacific islands, including Fiji, are particularly vulnerable to the effects of climate change. The three major health impacts of climate change in Fiji explored in this study were dengue fever, diarrhoeal disease, and malnutrition, as they each pose a significant threat to human health. The aim of this study was to investigate to what extent the Fiji National Climate Change Policy, and a selection of relevant sectoral policies, account for these human health effects of climate change. The study employed a three-pronged policy analysis to evaluate: 1) the content of the Fijian National Climate Change Policy and to what extent health was incorporated within this; 2) the context within which the policy was developed; 3) the relevant processes; and 4) the actors involved. A selection of relevant sectoral policies were also analysed to assess the extent to which these included climate change and health considerations. The policy analysis showed that these three health impacts of climate change were only considered to a minor extent, and often indirectly, in both the Fiji National Climate Change Policy and the corresponding National Climate Change Adaptation Strategy, as well as the Public Health Act. Furthermore, supporting documents in relevant sectors including water and agriculture made no mention of climate change and health impacts. The projected health impacts of climate change should be considered as part of reviewing the Fiji National Climate Change Policy and National Climate Change Adaptation Strategy, and the Public Health Act. In the interest of public health, this should include strategies for combating dengue fever, malnutrition, and water-borne disease. Related sectoral policies in water and agriculture should also be revised to consider climate change and its impact on human

Accounting for health in climate change policies: a case study of Fiji

Directory of Open Access Journals (Sweden)

Georgina Morrow

2014-05-01

Full Text Available Background: Climate change is expected to affect the health of most populations in the coming decades, having the greatest impact on the poorest and most disadvantaged people in the world. The Pacific islands, including Fiji, are particularly vulnerable to the effects of climate change. Objective: The three major health impacts of climate change in Fiji explored in this study were dengue fever, diarrhoeal disease, and malnutrition, as they each pose a significant threat to human health. The aim of this study was to investigate to what extent the Fiji National Climate Change Policy, and a selection of relevant sectoral policies, account for these human health effects of climate change. Design: The study employed a three-pronged policy analysis to evaluate: 1 the content of the Fijian National Climate Change Policy and to what extent health was incorporated within this; 2 the context within which the policy was developed; 3 the relevant processes; and 4 the actors involved. A selection of relevant sectoral policies were also analysed to assess the extent to which these included climate change and health considerations. Results: The policy analysis showed that these three health impacts of climate change were only considered to a minor extent, and often indirectly, in both the Fiji National Climate Change Policy and the corresponding National Climate Change Adaptation Strategy, as well as the Public Health Act. Furthermore, supporting documents in relevant sectors including water and agriculture made no mention of climate change and health impacts. Conclusions: The projected health impacts of climate change should be considered as part of reviewing the Fiji National Climate Change Policy and National Climate Change Adaptation Strategy, and the Public Health Act. In the interest of public health, this should include strategies for combating dengue fever, malnutrition, and water-borne disease. Related sectoral policies in water and agriculture should

Comparability of Accounting Choices in Future Valuation of Investment Properties: An Analysis of Brazilian and Portuguese Listed Companies

Directory of Open Access Journals (Sweden)

Flaida Êmine Alves de Souza

2015-08-01

Full Text Available One of the main purposes for adopting the International Financial Reporting Standards (IFRS is the quest for comparability between financial statements within the same country, over time, and between different countries. IFRS have the feature of allowing accounting choices in most of their standards. However, the existence of such flexibility in the process for recognizing, measuring, and disclosing as sets and liabilities may impact on comparability. IFRS have been criticized both due to their accounting choices and the adoption of the fair value paradigm. This article examines these two issues, investigating the choice of the cost model versus the choice of the fair value model for investment properties (IPs, an option guaranteed under the terms of the International Accounting Standard (IAS 40. This research aimed to identify the comparability degree and the factors that determine the accounting choices made by managers of IPs, in Brazilian and Portuguese listed companies, within the periods from 2010 to 2012. Comparability, within and between countries, was identified by the T-index and the search for the determining factors of accounting choices made by managers was performed by means of a logistic re gression analysis. As a result, it was found that, despite the accounting choices allowed by IAS 40, there was a mean comparability between the accounting practices of firms in these countries, but showing a decrease in the index over the years. The explanatory factors identified were auditing by one of the big four (PricewaterhouseCoopers, Deloitte Touche Tohmatsu, KPMG, or Ernst & Young, companies' indeb tedness, relative importance of IPs' balance, net profit, and less experience of Brazil in using the fair value method to appraise IPs.

THE EVOLUTION OF ACCOUNTING INFORMATION SYSTEMS

Directory of Open Access Journals (Sweden)

Andreea C. BENDOVSCHI

2015-04-01

Full Text Available Technological evolution becomes more and more a daily reality for businesses and individuals who use information systems as for supporting their operational activities. This article focuses on the way technological evolution changes the accounting practices, starting from the analysis of the traditional model and trying to determine future trends and arising challenges to face. From data input to consolidation and reporting, accountants’ function and operations are dissected in order to identify to what extent the development of new concepts, such as cloud computing, cloud accounting, real-time accounting or mobile accounting may affect the financial-accounting process, as well as the challenges that arise from the changing environment.

7 CFR 1770.12 - Supplementary accounts.

Science.gov (United States)

2010-01-01

... AGRICULTURE (CONTINUED) ACCOUNTING REQUIREMENTS FOR RUS TELECOMMUNICATIONS BORROWERS Uniform System of... shall be changed to conform with the State's accounting system. (b) In addition to the accounts set forth in § 1770.15, cooperative or other nonprofit borrowers shall maintain the supplementary accounts...

Accounting Research as a didactic tool for a accounting teaching

Directory of Open Access Journals (Sweden)

Valeria Gisela Perez

2016-06-01

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

Sterilization can change properties of bioceramics

International Nuclear Information System (INIS)

Willmann, G.

2003-01-01

Bioceramics made of bioinert alumina or zirconia and bioactive hydroxyapatite are well established implant materials. Implants have to be cleaned and sterilized. When sterilized some bioceramics change their color. This may effect their properties. No decrease of mechanical strength is observed when sterilizing alumina and the novel ceramic biocomposite AMC (Alumina Matrix Composite) with steam or Co 60 Gamma irradiation. When sterilizing Y-TZP zirconia with steam a decrease of strength is observed. (Abstract Copyright [2003], Wiley Periodicals, Inc.) [de

Integrating Forensic Accounting Core Competency into the Study of Accounting. Case of Nigeria Tertiary Institutions

Directory of Open Access Journals (Sweden)

Samuel F. Johnson-Rokosu

2015-09-01

Full Text Available Fraud and forensic accounting education is a necessity in very corrupt corporate and government institutions across the globe. Accounting educators have been pressured to make changes to the accounting curriculum and to include courses in forensic accounting and fraud examination by professional organizations and legislators as fraud cases have mounted and academic were criticized for not preparing their students for this professional environment. Accounting graduate trained under the existing curriculum exhibit lesser knowledge, skills and abilities in fraud detection, prevention and deterrence. This study therefore examined the philosophical beliefs, behavioural science concepts and approaches that can be adopted in integrating a fraud/ forensic accounting (FFA into existing accounting curriculum. The study adopted mixed research methods, content analysis and quantitative method of data analysis was employed. This paper basically made use of the content analysis in analyzing the content of the existing accounting curriculum in Nigeria universities. This study involved selected universities in South West region of Nigeria using survey research method. Findings in this study revealed that most respondents would prefer integrating fraud/forensic accounting education into accounting curriculum by offering a separate fraud/forensic accounting courses. Also, the study revealed that fraud/ forensic accounting education has positive impact on student expertise, skepticism and fraud judgment. The study identified the following consideration that Accounting course developers need to consider before, during and after curriculum revision. Involvement of faculty; consider stakeholders opinion; accreditation agencies’ and governmental requirements; resources available; need for change; among others.

INTEGRATION OF GREEN ACCOUNTING INTO ROMANIAN ACCOUNTING SYSTEM

Directory of Open Access Journals (Sweden)

Mihaela Ungureanu

2012-03-01

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

Future pension accounting changes: implications for hospitals.

Science.gov (United States)

Weld, Tim; Klein, Gina

2011-05-01

Proposed rules in accounting for defined benefit plans may affect hospitals' statement of operations and affect the time, effort, and cost to comply with periodic financial reporting requirements. The new standard would require immediate recognition of the full amount of plan amendments in determining operating income. Hospitals should consider the role of pension plans in their compensation programs.

LASER APPLICATIONS AND OTHER TOPICS IN QUANTUM ELECTRONICS: Change in the optical properties of hyaline cartilage heated by the near-IR laser radiation

Science.gov (United States)

Bagratashvili, Viktor N.; Bagratashvili, N. V.; Gapontsev, V. P.; Makhmutova, G. Sh; Minaev, V. P.; Omel'chenko, A. I.; Samartsev, I. E.; Sviridov, A. P.; Sobol', E. N.; Tsypina, S. I.

2001-06-01

The in vitro dynamics of the change in optical properties of hyaline cartilage heated by fibre lasers at wavelengths 0.97 and 1.56 μm is studied. The laser-induced bleaching (at 1.56 μm) and darkening (at 0.97 μm) of the cartilage, caused by the heating and transport of water as well as by a change in the cartilage matrix, were observed and studied. These effects should be taken into account while estimating the depth of heating of the tissue. The investigated dynamics of light scattering in the cartilage allows one to choose the optimum radiation dose for laser plastic surgery of cartilage tissues.

From psyche to soma? Changing accounts of antisocial personality disorders in the American Journal of Psychiatry.

Science.gov (United States)

Pickersgill, Martyn

2010-09-01

The history of psychiatry is often portrayed through the metaphor of a pendulum, the profession swinging back and forth between a concern with psyche and soma. Recent work critiquing the pendulum metaphor, however, suggests that it does not account for the complexity of psychiatry. This article explores the metaphor through an analysis of the changing aetiological accounts of personality disorders associated with antisocial behaviour advanced in the American Journal of Psychiatry from 1950 onwards. It is argued that the social, scientific and economic factors which help shape overarching professional trends in psychiatry only partly structure personality disorder discourse. If the pendulum swings, therefore, not all psychiatrists move with it.

Changes in the physico-chemical properties of Amazonian aerosols from background conditions due to urban impacts in Central Amazonia.

Science.gov (United States)

Artaxo, P.; Barbosa, H. M.; Brito, J.; Carbone, S.; Fiorese, C.; Andre, B.; Rizzo, L. V.; Ditas, F.; Pöhlker, C.; Pöhlker, M. L.; Saturno, J.; Holanda, B. A.; Wang, J.; Souza, R. A. F. D.; Machado, L.; Andreae, M. O.; Martin, S. T.

2016-12-01

The GoAmazon 2014/15 experiment (Observations and Modeling of the Green Ocean Amazon) was a great opportunity to study how urbanization can change aerosol properties under pristine conditions in a tropical rain forest. The experiment took place from January 2014 to December 2015 in the vicinity of Manaus, Brazil, where several sampling stations were operated. Natural biogenic aerosol properties were studied in 3 sampling stations upwind of Manaus (ATTO (T0a), ZF2 (T0z) and EMBRAPA (T0e)). Urban impacted aerosols were analysed in two downwind sampling stations at Tiwa (T2) and Manacapuru (T3). Properties analysed were size distribution, scattering and absorption, composition, vertical profiles and others. Remote sensing measurements were done using AERONET and MODIS, while extensive ground based measurements were done in all sampling stations. Remote sensing measurements shows important changes in aerosol optical depth (AOD), especially in the aerosol absorption component. It was also observed a reduction in cloud droplet size downwind of Manaus for liquid phase clouds. Changes in particle number and size were also very significant, that reflected in changes in the aerosol radiative forcing (RF) before and after Manaus plume. In the dry season, an average RF of -24 w/m² was observed upwind, while -17 w/m² was observed downwind, due to large scale biomass burning aerosols. Single scattering albedo (SSA) at 550 nm changed from a high value of 0.96 upwind to 0.84 downwind due to the increase in absorbing aerosols in the wet season. In the dry season, SSA at 550nm changed from 0.95 to 0.87. Aerosol composition showed a large dominance of organic aerosols for all sites, accounting for 65-75% of PM1 non refractory aerosol. Most of these were secondary organic aerosol (SOA), with very low sulfate and nitrate concentrations. The influence of the Manaus plume on aerosol properties was more intense during the wet season, because in the dry season a significant amount of

The Role of Accounting and Accounting Law in Establishing Public Economic Policies in the Post-crisis Period

Directory of Open Access Journals (Sweden)

Aurelian Virgil BĂLUŢĂ

2012-06-01

Full Text Available The following issues are being adressed in this paper: the relationship of accounting and accounting law with the local economy, the relationship of accounting and accounting law with macroeconomics, establishing public policies for certain categories of enterprises based on information provided by accounting and accounting law, the relationship of accounting and accounting law with macroeconomics foresight and forecast, the relationship of accounting and accounting law with the labor economy, the impact the wage regulations has on public economic policies under firm ownership change.

47 CFR 32.2000 - Instructions for telecommunications plant accounts.

Science.gov (United States)

2010-10-01

... known, of telecommunications plant, governmental franchises and other similar rights acquired shall be..., and Property Held For Future Telecommunications Use, as appropriate, and credited to Account 1439... depreciation, or Account 3200, Accumulated depreciation—held for future telecommunications use, or Account 3410...

Practical Issues in the Valuation of Real Properties with Special Reference to Income Approach and Financial Reporting Purpose

OpenAIRE

Veronika Ilsjan; Kaia Kask

2005-01-01

During the past few years there have been many changes in financial reporting rules in EU countries. One significant change from the real estate point of view has taken place in balance sheet, where property investment account is switched to the asset side of the balance sheet, separate from the property, plant and equipment. Since 2005, all companies listed in the stock market have the obligation to apply International Accounting Standards/International Financial Reporting Standards (IFRS) i...

Structural properties of the metastable state of phase change materials investigated by synchrotron radiation

Energy Technology Data Exchange (ETDEWEB)

Merkelbach, Philipp; Eijk, Julia van; Wuttig, Matthias [I. Phys. Institut (IA), RWTH Aachen, 52056 Aachen (Germany); Braun, Carolin [Institut fuer Anorg. Chemie, CAU Kiel, 24098 Kiel (Germany)

2008-07-01

Phase change alloys are among the most promising materials for novel data storage devices. Since several years Phase Change Materials based on Ge-Sb-Te- alloys have been used in optical data storage solutions like rewriteable CDs and DVDs. Recently these alloys have been explored as potential candidates for fast nonvolatile electrical data storage devices in Phase Change Random Access Memory (PCRAM). Besides attracting considerable interest from the commercial point of view phase change materials are very interesting also due to their remarkable physical properties. They have the ability to be reversibly switched within a few nanoseconds between the amorphous and the crystalline phase, while changing their physical properties such as optical reflectivity and electrical resistivity significantly. Even though the electronic properties show a drastical contrast such fast transitions can only be caused by small atomic rearrangements. This behavior calls for a deeper understanding of the structural properties of the alloys. We have performed powder diffraction measurements of the crystal phase of various GeSbTe alloys, to determine the structural similarities and differences of several alloys. Understanding the crystal structure of phase change materials is a key to a deeper insight into the properties of these promising materials.

32 CFR 644.368 - Procedures and responsibilities for care, custody, accountability, and maintenance.

Science.gov (United States)

2010-07-01

..., accountability, and maintenance. 644.368 Section 644.368 National Defense Department of Defense (Continued... Surplus Property § 644.368 Procedures and responsibilities for care, custody, accountability, and maintenance. (a) Department of the Army military property. Care, custody, accountability, and maintenance of...

RESTORATION OF ACCOUNTING A OF THE ENTERPRISE: PREREQUISITE AND ESSENCE

Directory of Open Access Journals (Sweden)

Luhova Olha

2018-01-01

Full Text Available Introduction. The accounting department regulates the work of all departments and documents the changes that take place at the enterprise in detail. Ukrainian legislation clearly defines the necessity and procedure for proper accounting by business entities. The main requirement is a going concern of accounting: from the date of registration of the enterprise to its liquidation. However, in practice, business entities do not always comply with the requirements of the legislation. Falsity or lack of reporting, poor quality of accounting can interfere cooperation with lenders, business partners and investors. In addition, the law provides administrative responsibility in violation of accounting. Purpose. To research the reasons that caused the restoration of accounting, to reveal the purpose, variants and stages of its realization. Results. The reasons that cause the company to a situation when it is necessary to restore accounting are reviewed. Late recovery and availability of accounting violations can lead to serious consequences for the enterprise. First of all, there will be problems with state authorities. Evading taxes or paying inappropriate amounts leads to administrative or even criminal responsibility. In addition, the lack of proper accounting can negatively affect the economic activity of the enterprise. Distortion of data sooner or later will cause to the fact that the company’s management will not be able to control the movement of inventories, financial assets. Possible options for restoring the accounting system are considered. Recovery may be done by a staff accountant, a private accountant which is involved in the execution of this procedure, or may be entrusted to an outsourcing accounting company. Stages of enterprise’s accounting restoration are reviewed. They are analysis of available primary documents and registers of accounting; making necessary changes in existing documents and filling out missing documents

Path dependent models to predict property changes in graphite irradiated at changing irradiation temperatures

CSIR Research Space (South Africa)

Kok, S

2010-10-01

Full Text Available Property changes occur in materials subjected to irradiation. The bulk of experimental data and associated empirical models are for isothermal irradiation. The form that these isothermal models take is usually closed form expressions in terms...

Insurance: Accounting, Regulation, Actuarial Science

OpenAIRE

Alain Tosetti; Thomas Behar; Michel Fromenteau; Stéphane Ménart

2001-01-01

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

7 CFR 2812.8 - Accountability and recordkeeping.

Science.gov (United States)

2010-01-01

... 7 Agriculture 15 2010-01-01 2010-01-01 false Accountability and recordkeeping. 2812.8 Section 2812.8 Agriculture Regulations of the Department of Agriculture (Continued) OFFICE OF OPERATIONS... UNDER 15 U.S.C. 3710(i) § 2812.8 Accountability and recordkeeping. USDA requires that property requested...

Shifting accountability: a longitudinal qualitative study of diabetes causation accounts.

Science.gov (United States)

Lawton, Julia; Peel, Elizabeth; Parry, Odette; Douglas, Margaret

2008-07-01

We undertook a longitudinal qualitative study involving of 20 patients from Scotland who had type 2 diabetes. We looked at their perceptions and understandings of why they had developed diabetes and how, and why, their causation accounts had changed or remained stable over time. Respondents, all of whom were white, were interviewed four times over a 4-year period (at baseline, 6, 12 and 48 months). Their causation accounts often shifted, sometimes subtly, sometimes radically, over the 4 years. The experiential dimensions of living with, observing, and managing their disease over time were central to understanding the continuities and changes we observed. We also highlight how, through a process of removing, adding and/or de-emphasising explanatory factors, causation accounts could be used as "resources" to justify or enable present treatment choices. We use our work to support critiques of social cognition theories, with their emphasis upon beliefs being antecedent to behaviours. We also provide reflections upon the implications of our findings for qualitative research designs and sampling strategies.

41 CFR 51-9.202 - Accounting of disclosures.

Science.gov (United States)

2010-07-01

... 41 Public Contracts and Property Management 1 2010-07-01 2010-07-01 true Accounting of disclosures... RULES 9.2-Disclosure of Records § 51-9.202 Accounting of disclosures. (a) Except for disclosures made pursuant to paragraphs (a) and (b) of § 51-9.201 of this part, an accurate accounting of each disclosure...

75 FR 25981 - Cost Accounting Standards: Harmonization of Cost Accounting Standards 412 and 413 With the...

Science.gov (United States)

2010-05-10

... case the pension plan and trust) will continue in business, and follows accrual accounting principles... for the forward-pricing of Government contracts over the near future. Financial statement accounting... financial accounting theory and reporting as well as Congressional changes to ERISA. After considering the...

Theories of the firm as a foundation for formulating accounting theories

Directory of Open Access Journals (Sweden)

José Glauber Cavalcante dos Santos

2015-03-01

Full Text Available This paper develops an essay concerning the conceptual extension derived from the theory of the firm and its relationship to prevailing accounting theories, summarizes the main currents that try to explain the firm and seeks to establish a relationship with changes of direction in the object and purpose of accounting, as expressed in current accounting research. It is argued that the actual concept of “firm” ends up guiding an informational logic that is deep-rooted in accounting by means of the interpretations absorbed by accounting theory. The discussion centers on the object of accounting theory (registration and disclosure of economic aggregates as intended for accounting information users. The neoclassical theory of the firm, the contractual theory of the firm and the New Institutional Economics (NIE are used for support, focused on transactional costs, property rights and measurement costs. The concepts of business economics direct the actual conceptual logic of accounting theory, with the main intention being to provide efficient information to stakeholders. It has been observed that accounting theory has its roots in the neoclassical theory of the firm; and, by means of the contractual theory of the firm, where the monitoring of agents and of contracts is discussed, it goes beyond the limited vision of the assets control function (stewardship, expands the focus of providing information, in addition to the restricted function of accountability. And, finally, although not all elements of the new NIE are comprehended by accounting theory, the NIE withholds elements of instrumental importance for the consolidation of accounting theories concerning its institutionalization.

THE INTERNATIONALISATION OF ACCOUNTING EDUCATION UNDER ECONOMIC GLOBALISATION

Institute of Scientific and Technical Information of China (English)

JialinXu

2004-01-01

This paper maintains that the trend toward economic globalisation, along with the resulting expectations and call for the internationalisation of accounting systems,are the basis for the concept of internationalizing Chinese accounting education. In fact, such dramatic changes in the economic and business environment have triggered suggestions for major changes in the accounting profession from the eight economic coordination organisations and international accounting bodies, which further reinforces the notion of internationalisation. Our current accounting pedagogy should reform in order to reflect the internationalisation of accounting education.

International harmonization of accounting demands a new approach to accounting education

Directory of Open Access Journals (Sweden)

Milana Otrusinová

2013-01-01

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

Accounting for metal bioavailability in assessing water quality: A step change?

Science.gov (United States)

Merrington, Graham; Peters, Adam; Schlekat, Christian E

2016-02-01

Bioavailability of metals to aquatic organisms can be considered to be a combination of the physicochemical factors governing metal behavior and the specific pathophysiological characteristics of the organism's biological receptor. Effectively this means that a measure of bioavailability will reflect the exposures that organisms in the water column actually "experience". This is important because it has long been established that measures of total metal in waters have limited relevance to potential environmental risk. The concept of accounting for bioavailability in regard to deriving and implementing environmental water quality standards is not new, but the regulatory reality has lagged behind the development of scientific evidence supporting the concept. Practical and technical reasons help to explain this situation. For example, concerns remain from regulators and the regulated that the efforts required to change existing systems of metal environmental protection that have been in place for over 35 yr are so great as not to be commensurate with likely benefits. However, more regulatory jurisdictions are now considering accounting for metal bioavailability in assessments of water quality as a means to support evidence-based decision-making. In the past decade, both the US Environmental Protection Agency and the European Commission have established bioavailability-based standards for metals, including Cu and Ni. These actions have shifted the debate toward identifying harmonized approaches for determining when knowledge is adequate to establish bioavailability-based approaches and how to implement them. © 2016 SETAC.

Changes in redox properties of humic acids upon sorption to alumina

Science.gov (United States)

Subdiaga, Edisson; Orsetti, Silvia; Jindal, Sharmishta; Haderlein, Stefan B.

2016-04-01

1. Introduction A prominent role of Natural Organic Matter (NOM) in biogeochemical processes is its ability to act as an electron shuttle, accelerating rates between a bulk electron donor and an acceptor. The underlying processes are reversible redox reactions of quinone moieties.1 This shuttling effect has been studied in two major areas: transformation of redox active pollutants and microbial respiration.2-3 Previous studies primarily compared effects in the presence or absence of NOM without addressing the redox properties of NOM nor its speciation. The interaction between humic acids (HA) and minerals might change properties and reactivity of organic matter. Specifically, we investigate whether changes in the redox properties of a HA occur upon sorption to redox inactive minerals. Since fractionation and conformational rearrangements of NOM moieties upon sorption are likely to happen, the redox properties of the NOM fractions upon sorption might differ as well. 2. Materials and methods Elliot Soil Humic Acid (ESHA), Pahokee Peat Humic Acid (PPHA) and Suwannee River Humic Acid (SRHA) were used as received from IHSS. Aluminum oxide (Al2O3) was suspended in 0.1M KCl. Sorption was studied at pH 7.0 in duplicate batch experiments for several HA/Al2O3 ratios. For the suspension (mineral + sorbed HA, plus dissolved HA), the filtrate (0.45μm) and the HA stock solution, the electron donating and accepting capacities (EDC and EAC) were determined following established procedures.4 3. Results All studied HA-Al2O3 systems showed similar behavior with regard to changes in redox properties. There was a significant increase in the EDC of the whole suspension compared to the stock solutions and the non-sorbed HA in the filtrate (up to 300% for PPHA). This effect was more pronounced with increasing amounts of sorbed HA in the suspension. Although ESHA had the highest sorption capacity on Al2O3 (~ 6 times higher than PPHA & SRHA), it showed the smallest changes in redox

Phase-change materials: vibrational softening upon crystallization and its impact on thermal properties

Energy Technology Data Exchange (ETDEWEB)

Matsunaga, Toshiyuki [Materials Science and Analysis Technology Centre, Panasonic Corporation, Osaka (Japan); Japan Synchrotron Radiation Research Institute Hyogo (Japan); Yamada, Noboru [Digital and Network Technology Development Centre, Panasonic Corporation, Osaka (Japan); Japan Synchrotron Radiation Research Institute Hyogo (Japan); Kojima, Rie [Digital and Network Technology Development Centre, Panasonic Corporation, Osaka (Japan); Shamoto, Shinichi [Neutron Science Research Centre, Japan Atomic Energy Research Institute, Ibaraki (Japan); Sato, Masugu; Tanida, Hajime; Uruga, Tomoya; Kohara, Shinji [Japan Synchrotron Radiation Research Institute, Hyogo (Japan); Takata, Masaki [SPring-8/RIKEN, Hyogo, Japan, Department of Advanced Materials Science, School of Frontier Sciences, The University of Tokyo, Chiba (Japan); Zalden, Peter; Bruns, Gunnar; Wuttig, Matthias [I. Physikalisches Institut und JARA-FIT, RWTH Aachen Univ. (Germany); Sergueev, Ilya [European Synchrotron Radiation Facility, Grenoble (France); Wille, Hans Christian [Deutsches Elektronen-Synchrotron, Hamburg (Germany); Hermann, Raphael Pierre [Juelich Centre for Neutron Science JCNS and Peter Gruenberg, Institut PGI, JARA-FIT, Forschungszentrum Juelich GmbH (Germany); Faculte des Sciences, Universite de Liege (Belgium)

2011-06-21

Crystallization of an amorphous solid is usually accompanied by a significant change of transport properties, such as an increase in thermal and electrical conductivity. This fact underlines the importance of crystalline order for the transport of charge and heat. Phase-change materials, however, reveal a remarkably low thermal conductivity in the crystalline state. The small change in this conductivity upon crystallization points to unique lattice properties. The present investigation reveals that the thermal properties of the amorphous and crystalline state of phase-change materials show remarkable differences such as higher thermal displacements and a more pronounced anharmonic behavior in the crystalline phase. These findings are related to the change of bonding upon crystallization, which leads to an increase of the sound velocity and a softening of the optical phonon modes at the same time. (Copyright copyright 2011 WILEY-VCH Verlag GmbH and Co. KGaA, Weinheim)

Changes in the properties of superalloys by long term heating

International Nuclear Information System (INIS)

Susukida, H.; Tsuji, I.; Kawai, H.

1976-01-01

A laboratory study was conducted in order to determine the effect of long term heating (max. 10000h at 850 0 and 950 0 C) on the microstructure, tensile properties, hardness and stress rupture properties of four kinds of superalloys. These superalloys are two kinds of solid solution hardened Ni-base superalloys Hastelloy X and Inconel 617 and two kinds of dispersion strengthened Ni-base superalloys TD-Ni and TD-NiCr. The result of the study can be summarized as follows: (1) Solid solution hardened superalloys: Many precipitates were observed in the grains and on the grain boundaries after 100 hours of heating, and the precipitates became coarse-grained by over 1000 hours of heating. This tendency was remarkable when they were heated at 950 0 C. With the change of their microstructure, their mechanical properties also changed, particularly their tensile ductility decreased remarkably. (2) Dispersion strengthened superalloys: Their microstructure and mechanical properties were almost unchanged by long term heating. (3) The authors proposed ''solid solution hardening value'' in order to grasp quantitatively the solid solution hardening which has been discussed by the content of each element hitherto. (auth.)

THE EVOLUTION OF MANAGERIAL ACCOUNTING

OpenAIRE

Delia MANEA

2012-01-01

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

26 CFR 1.1251-2 - Excess deductions account.

Science.gov (United States)

2010-04-01

... return one or both taxpayers) changes his method of accounting, then in addition to the information... for taxpayers using certain accounting methods—(1) General rule. Under section 1251(b)(4), except to... to procedure of making the election, effect of a change in method of accounting upon making the...

Environmental Accounts of the Netherlands 2009

International Nuclear Information System (INIS)

2010-11-01

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

THE NEED FOR MANAGERIAL ACCOUNTING SYSTEMS

Directory of Open Access Journals (Sweden)

Flavius-Andrei GUINEA

2016-12-01

Full Text Available The implementation of a managerial accounting system represents a genuine initiative for implementing change, this involving the need for change, a vision of change and strategy, and last, but not least, innovation stimulation. In the last decades, the implementation of such a system translated into a broader reform, including the management system used. A management control system, once implemented, tends to attract the manifestation of creative accounting phenomena, especially in times of crisis. Taking these into consideration, the article aims to highlight the importance of the implementation of a modern managerial accounting system in the Romanian firms, as well as to analyse the potential consequences of this process, from the author’s point of view.

Global mortality consequences of climate change accounting for adaptation costs and benefits

Science.gov (United States)

Rising, J. A.; Jina, A.; Carleton, T.; Hsiang, S. M.; Greenstone, M.

2017-12-01

Empirically-based and plausibly causal estimates of the damages of climate change are greatly needed to inform rapidly developing global and local climate policies. To accurately reflect the costs of climate change, it is essential to estimate how much populations will adapt to a changing climate, yet adaptation remains one of the least understood aspects of social responses to climate. In this paper, we develop and implement a novel methodology to estimate climate impacts on mortality rates. We assemble comprehensive sub-national panel data in 41 countries that account for 56% of the world's population, and combine them with high resolution daily climate data to flexibly estimate the causal effect of temperature on mortality. We find the impacts of temperature on mortality have a U-shaped response; both hot days and cold days cause excess mortality. However, this average response obscures substantial heterogeneity, as populations are differentially adapted to extreme temperatures. Our empirical model allows us to extrapolate response functions across the entire globe, as well as across time, using a range of economic, population, and climate change scenarios. We also develop a methodology to capture not only the benefits of adaptation, but also its costs. We combine these innovations to produce the first causal, micro-founded, global, empirically-derived climate damage function for human health. We project that by 2100, business-as-usual climate change is likely to incur mortality-only costs that amount to approximately 5% of global GDP for 5°C degrees of warming above pre-industrial levels. On average across model runs, we estimate that the upper bound on adaptation costs amounts to 55% of the total damages.

Problems of intangible assets commercialization accounting

Directory of Open Access Journals (Sweden)

S.F. Legenchyk

2016-03-01

Full Text Available The growing role of intangible assets in conditions of global economy postindustrialization is grounded. The problems of intangible assets accounting are singled out. The basic tasks of the intangible assets accounting commercialization process are determined. The difference between the commercialization of intellectual property and intangible assets is considered. The basic approaches to understanding the essence of the intangible assets commercialization are singled out and grounded. The basic forms and methods of intangible assets commercialization researched by the author are analyzed. The order of accounting reflection of licensee royalties is considered. The factors of influence on the accounting process of intangible assets commercialization are determined. The necessity of solving the problem of accounting of lease payments for computer program by providing access to SaaS environment is grounded. The prospects of further studies of intangible assets accounting commercialization are determined.

Nonlinear optical properties of a three-electron quantum dot with account of the Rashba spin-orbit interaction

Energy Technology Data Exchange (ETDEWEB)

Hassanabadi, Hassan, E-mail: h.hasanabadi@shahroodut.ac.ir [Physics Department, Shahrood University of Technology, P.O. Box 3619995161-316, Shahrood (Iran, Islamic Republic of); Rahimov, Hamed [Physics Department, Shahrood University of Technology, P.O. Box 3619995161-316, Shahrood (Iran, Islamic Republic of); Lu Liangliang [Department of Physics, College of Physics and Electronic Engineering, Guangzhou University, Guangzhou 510006 (China); Wang Chao [Institute of Public Administration, Guangzhou University, Guangzhou 510006 (China)

2012-05-15

In this study, a detailed investigation of the nonlinear optical properties such as optical absorption and refractive index change associated with intersubband transitions in a three-electron quantum dot in two dimensions in the presence of the Rashba spin-orbit interaction has been carried out. We present the exact wave functions and energy levels of the system. Numerical results on typical GaAs/AlGaAs materials show that the decrease of the quantum dot radius blueshifts and amplifies the absorption coefficients as well as the refractive index changes, as expected. Additionally, an increase of the optical intensity and relaxation time considerably changes the absorption coefficients and the refractive index changes. - Highlights: Black-Right-Pointing-Pointer We consider a three-electron quantum dot in 2D in the presence of the Rashba spin-orbit interaction. Black-Right-Pointing-Pointer We present the exact wave functions and energy levels of the system. Black-Right-Pointing-Pointer We apply this model for GaAs/AlGaAs materials. Black-Right-Pointing-Pointer The detailed nonlinear optical properties have been investigated.

MANAGERIAL AND COST ACCOUNTING PRACTICES - A ROMANIAN OVERVIEW

OpenAIRE

CARDOS ILDIKO REKA; PETE STEFAN

2011-01-01

Research theme - Globalization and technological changes generates complexity both in the business environment and the accounting systems. Under these conditions managerial accounting needs to learn new practices in order to become an active consultant of management. Objectives - The main objective of this paper is to present how managerial accounting changed over the years in Romania. We intend to present how the managerial accounting system is implemented within Romanian organizations, to r...

Changes in aerosol properties during spring-summer period in the Arctic troposphere

Directory of Open Access Journals (Sweden)

A.-C. Engvall

2008-02-01

Full Text Available The change in aerosol properties during the transition from the more polluted spring to the clean summer in the Arctic troposphere was studied. A six-year data set of observations from Ny-Ålesund on Svalbard, covering the months April through June, serve as the basis for the characterisation of this time period. In addition four-day-back trajectories were used to describe air mass histories. The observed transition in aerosol properties from an accumulation-mode dominated distribution to an Aitken-mode dominated distribution is discussed with respect to long-range transport and influences from natural and anthropogenic sources of aerosols and pertinent trace gases. Our study shows that the air-mass transport is an important factor modulating the physical and chemical properties observed. However, the air-mass transport cannot alone explain the annually repeated systematic and rather rapid change in aerosol properties, occurring within a limited time window of approximately 10 days. With a simplified phenomenological model, which delivers the nucleation potential for new-particle formation, we suggest that the rapid shift in aerosol microphysical properties between the Arctic spring and summer is mainly driven by the incoming solar radiation in concert with transport of precursor gases and changes in condensational sink.

An Integrated Account of Generalization across Objects and Features

Science.gov (United States)

Kemp, Charles; Shafto, Patrick; Tenenbaum, Joshua B.

2012-01-01

Humans routinely make inductive generalizations about unobserved features of objects. Previous accounts of inductive reasoning often focus on inferences about a single object or feature: accounts of causal reasoning often focus on a single object with one or more unobserved features, and accounts of property induction often focus on a single…

ANALISIS TERHADAP PERLUNYA PENYESUAIAN LAPORAN KEUANGAN HISTORIS (CONVENTIONAL ACCOUNTING MENJADI BERDASARKAN TINGKAT HARGA UMUM (GENERAL PRICE LEVEL ACCOUNTING

Directory of Open Access Journals (Sweden)

Pwee Leng

2002-01-01

Full Text Available Generally, in conventional accounting, financial statements are based on the historical cost principle that assumes that prices (monetery unit are stable. Conventional accounting recognizes neither changes in the general price level nor changes in the specific price level. Consequently, if there are any changes in purchasing power such as in inflation period, the historical financial statement are not economically relevant and also income is usually overstated, and the fixed assets are usually understated. Actually, there are several methods on accounting for the effect of changing prices, such as constant accounting, current value accounting, and general price level accounting. General price level accounting will do restatement the components of financial statement to be a rupiah on a similar level of purchasing power, but without changes in accounting principles which using on conventional accounting. In practice, the controversy concerning the relevance of general price level accounting has been continuing. Pros and cons general price level accounting will be presented on this paper. Also the result of two researches concerning the influence of applied general price level accounting on the financial statement will be compared as considerations whether the general price level adjustment is necessary needed. Abstract in Bahasa Indonesia : Secara umum, dalam akuntansi konvensional, laporan keuangan disajikan berdasarkan nilai historis yang mengasumsikan bahwa harga-harga (unit moneter adalah stabil. Akuntansi konvensional tidak mengakui adanya perubahan tingkat harga umum maupun perubahan tingkat harga khusus. Sebagai konsekuensinya, jika terjadi perubahan daya beli seperti pada periode inflasi, maka laporan keuangan historis secara ekonomis tidaklah relevan. Pada periode ini pendapatan umumnya dinilai lebih tinggi sedangkan aktiva tetap dinilai lebih rendah. Sebenarnya, terdapat beberapa metode akuntansi mengenai pengaruh perubahan harga

Accounting for Organic Carbon Change in Deep Soil Altered Carbon Sequestration Efficiency

Science.gov (United States)

Li, J.; Liang, F.; Xu, M.; Huang, S.

2017-12-01

Study on soil organic carbon (SOC) sequestration under fertilization practices in croplands lacks information of soil C change at depth lower than plow layer (i.e. 20 30-cm). By synthesizing long-term datasets of fertilization experiments in four typical Chinese croplands representing black soil at Gongzhuling(GZL), aquatic Chao soil at Zhengzhou(ZZ), red soil at Qiyang(QY) and purple soil at Chongqing(CQ) city, we calculated changes in SOC storage relative to initial condition (ΔSOC) in 0-20cm and 0-60cm, organic C inputs (OC) from the stubble, roots and manure amendment, and C sequestration efficiency (CSE: the ratio of ΔSOC over OC) in 0-20cm and 0-60cm. The fertilization treatments include cropping with no fertilization (CK), chemical nitrogen, phosphorus and potassium fertilizers (NPK) and combined chemical fertilizers and manure (NPKM). Results showed SOC storage generally decreased with soil depth (i.e. 0-20 > 20-40, 40-60 cm) and increased with fertilizations (i.e. initial fertilizations, soil at depth (>20cm) can act as important soil carbon sinks in intrinsically high fertility soils (i.e. black soil) but less likely at poor fertility soil (i.e. aquatic Chao soil). It thus informs the need to account for C change in deep soils for estimating soil C sequestration capacity particularly with indigenously fertile cropland soils.

EDDA: integrated simulation of debris flow erosion, deposition and property changes

Science.gov (United States)

Chen, H. X.; Zhang, L. M.

2014-11-01

Debris flow material properties change during the initiation, transportation and deposition processes, which influences the runout characteristics of the debris flow. A quasi-three-dimensional depth-integrated numerical model, EDDA, is presented in this paper to simulate debris flow erosion, deposition and induced material property changes. The model considers changes in debris flow density, yield stress and dynamic viscosity during the flow process. The yield stress of debris flow mixture is determined at limit equilibrium using the Mohr-Coulomb equation, which is applicable to clear water flow, hyper-concentrated flow and fully developed debris flow. To assure numerical stability and computational efficiency at the same time, a variable time stepping algorithm is developed to solve the governing differential equations. Four numerical tests are conducted to validate the model. The first two tests involve a one-dimensional dam-break water flow and a one-dimensional debris flow with constant properties. The last two tests involve erosion and deposition, and the movement of multi-directional debris flows. The changes in debris flow mass and properties due to either erosion or deposition are shown to affect the runout characteristics significantly. The model is also applied to simulate a large-scale debris flow in Xiaojiagou Ravine to test the performance of the model in catchment-scale simulations. The results suggest that the model estimates well the volume, inundated area, and runout distance of the debris flow. The model is intended for use as a module in a real-time debris flow warning system.

Accounting organizing development tendencies

Directory of Open Access Journals (Sweden)

G.I. Lyakhovich

2017-12-01

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

Sustainable resilience in property maintenance: encountering changing weather conditions

DEFF Research Database (Denmark)

Cox, Rimante Andrasiunaite; Nielsen, Susanne Balslev

2014-01-01

Purpose: The purpose of the study is to develop a methodological approach for project management to integrate sustainability and resilience planning in property maintenance as an incremental strategy for upgrading existing properties to meet new standards for sustainable and climate resilient...... buildings. Background: Current maintenance practice is focused on the technical standard of buildings, with little consideration of sustainability and resilience. There is a need to develop tools for incorporating sustainable resilience into maintenance planning. Approach: The study is primarily theoretical......, developing the concept of sustainable resilience for changing weather conditions Results: The paper suggests a decision support methodology that quantifies sustainable resilience for the analytical stages of property maintenance planning. Practical Implications: The methodology is generic and expected users...

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.

Study on the changes of properties of Myanma lesser-used timber species following gamma-irradiation

International Nuclear Information System (INIS)

Kaye Thwe Kywe Aye; Win Kyi; Tin Hlaing

2001-01-01

The proper changes of some physical properties and mechanical properties of Leza [Laderstroemra tomentofa (PREFL.)] one of Myanmar lesser-used timber species, following radiation processing with 1 Mrad gamma-radiation has been studied. It is found that some properties of Leza-timber species are significantly changed at 95 percent confidence level. (author)

Dynamic and diverse changes in the functional properties of vascular smooth muscle cells in pulmonary hypertension.

Science.gov (United States)

Stenmark, Kurt R; Frid, Maria G; Graham, Brian B; Tuder, Rubin M

2018-03-15

Pulmonary hypertension (PH) is the end result of interaction between pulmonary vascular tone and a complex series of cellular and molecular events termed 'vascular remodelling'. The remodelling process, which can involve the entirety of pulmonary arterial vasculature, almost universally involves medial thickening, driven by increased numbers and hypertrophy of its principal cellular constituent, smooth muscle cells (SMCs). It is noted, however that SMCs comprise heterogeneous populations of cells, which can exhibit markedly different proliferative, inflammatory, and extracellular matrix production changes during remodelling. We further consider that these functional changes in SMCs of different phenotype and their role in PH are dynamic and may undergo significant changes over time (which we will refer to as cellular plasticity); no single property can account for the complexity of the contribution of SMC to pulmonary vascular remodelling. Thus, the approaches used to pharmacologically manipulate PH by targeting the SMC phenotype(s) must take into account processes that underlie dominant phenotypes that drive the disease. We present evidence for time- and location-specific changes in SMC proliferation in various animal models of PH; we highlight the transient nature (rather than continuous) of SMC proliferation, emphasizing that the heterogenic SMC populations that reside in different locations along the pulmonary vascular tree exhibit distinct responses to the stresses associated with the development of PH. We also consider that cells that have often been termed 'SMCs' may arise from many origins, including endothelial cells, fibroblasts and resident or circulating progenitors, and thus may contribute via distinct signalling pathways to the remodelling process. Ultimately, PH is characterized by long-lived, apoptosis-resistant SMC. In line with this key pathogenic characteristic, we address the acquisition of a pro-inflammatory phenotype by SMC that is essential

Changing Perception of Physical Properties using Multimodal Augmented Reality: Position Paper

NARCIS (Netherlands)

Lugtenberg, Geert; Sandor, Christian; Hürst, W.O.; Plopski, Alexander; Taketomi, Takafumi; Kato, Hirokazu; Rosa, N.E.

2016-01-01

By means of augmented reality (AR) systems it has become increasingly easy to manipulate our perception of real objects. In this position paper we review existing work that changes physical property perception, and propose methods for changing perceived object density during haptic interaction. Our

A “New Deal” for the profession : Regulatory initiatives, changing knowledge conceptions and the Committee on Accounting Procedure

NARCIS (Netherlands)

Detzen, Dominic

Purpose: The purpose of this paper is to analyze how “New Deal” regulatory initiatives, primarily the Securities Acts and the Securities and Exchange Commission (SEC), changed US auditors’ professional knowledge conception, culminating in the 1938 expansion of the Committee on Accounting Procedure

Development of an apparatus to measure thermophysical properties of wind tunnel heat transfer models

Science.gov (United States)

Romanowski, R. F.; Steinberg, I. H.

1974-01-01

The apparatus and technique for measuring the thermophysical properties of models used with the phase-change paint method for obtaining wind tunnel heat transfer data are described. The method allows rapid measurement of the combined properties in a transient manner similar to an actual wind tunnel test. An effective value of the thermophysical properties can be determined which accounts for changes in thermal properties with temperature or with depth into the model surface. The apparatus was successfully tested at various heating rates between 19,000 and 124,000 watts per square meter.

How well can business cycle accounting account for business cycles?

OpenAIRE

Keisuke Otsu

2012-01-01

The business cycle accounting method introduced by Chari, Kehoe and McGrattan (2007) is a useful tool to decompose business cycle fluctuations into their contributing factors. However, the model estimated by the maximum likelihood method cannot replicate business cycle moments computed from data. Moment-based estimation might be an attractive alternative if the purpose of the research is to study business cycle properties such as volatility, persistence and cross-correlation of variables inst...

26 CFR 1.167(a)-14 - Treatment of certain intangible property excluded from section 197.

Science.gov (United States)

2010-04-01

... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Treatment of certain intangible property... for Individuals and Corporations § 1.167(a)-14 Treatment of certain intangible property excluded from...) for rules relating to changes in method of accounting for property to which § 1.167(a)-14 applies...

Aligning for accountable care: Strategic practices for change in accountable care organizations.

Science.gov (United States)

Hilligoss, Brian; Song, Paula H; McAlearney, Ann Scheck

Alignment within accountable care organizations (ACOs) is crucial if these new entities are to achieve their lofty goals. However, the concept of alignment remains underexamined, and we know little about the work entailed in creating alignment. The aim of this study was to develop the concept of aligning by identifying and describing the strategic practices administrators use to align the structures, processes, and behaviors of their organizations and individual providers in pursuit of accountable care. We conducted 2-year qualitative case studies of four ACOs that have assumed full risk for the costs and quality of care for defined populations. Five strategic aligning practices were used by all four ACOs. Informing both aligns providers' understandings with the goals and value proposition of the ACO and aligns the providers' attention with the drivers of performance. Involving both aligns ACO leaders' understandings with the realities facing providers and aligns the policies of the ACO with the needs of providers. Enhancing both aligns the operations of individual provider practices with the operations of the ACO and aligns the trust of providers with the ACO. Motivating aligns what providers value with the goals of the ACO. Finally, evolving is a metapractice of learning and adapting that guides the execution of the other four practices. Our findings suggest that there are second-order cognitive (e.g., understandings and attention) and cultural (e.g., trust and values) levels of alignment, as well as a first-order operational level (organizational structures, processes, and incentives). A well-aligned organization may require ongoing repositioning at each of these levels, as well as attention to both cooperative and coordinative dimensions of alignment. Implications for research and practice are discussed.

The Impact of Changes in Accounting Regulations on Agricultural Entities and Their Business Accounts Since 2016

Directory of Open Access Journals (Sweden)

Milena Otavová

2017-01-01

Full Text Available Financial accounting in the European Union is harmonized through directives. In 2013 Directive 2013/34/EU of the European Parliament and the Council was issued. It aims to improve the performance of micro and small entities by reducing their administrative burden. The primary requirement of the Directive is to introduce entity size classification. The paper identifies the impact of the transposition of the Directive on the size distribution of agricultural enterprises in the V4 countries and some other countries of the European Union using data from the Amadeus database. In the Czech Republic obligations which are part of financial reporting are determined for agricultural enterprises and their impact on fundamental accounting principles is detected. The implementation of the Directive in the Czech Republic significantly influenced valuation, accounting for and specially reporting of inventories of a company’s own activity and capitalization, which are typical for agricultural enterprises. A comparison of the regulation effective until the end of 2015 with the new regulation showed the impact on the amount of profit and turnover, which are also quantified. The degree of harmonization with IAS/IFRS is also examined.

Anomalous structural changes and elastic properties of bismuth oxide superconductors

International Nuclear Information System (INIS)

He, Y.S.; Xiang, J.; Chang, F.G.; Zhang, J.C.; He, A.S.; Wang, H.; Gu, B.L.

1989-01-01

Ultrasonic measurement revealed that there are anomalous structural changes near 200 K in single 2212 or 2223 phase samples of Bi(Pb)-Sr-Ca-Cu-O. Detailed study showed such anomalous changes are isothermal-like processes and have a characteristics of second order phase transition, accompanying with increases in lattice constants. The elastic properties of these ceramics and related systems are discussed

Integrated reporting – innovation in accounting paradigms

Directory of Open Access Journals (Sweden)

Mirosława Kwiecień

2016-07-01

Full Text Available The article is an introduction to the issues and results of a new trend in interdisciplinary research, which is integrated reporting. „Violated balance”, characteristic of contemporary global economy, forces us to seek solutions oriented to symbiosis between economic, social and environmental progress, which is the basis for fundamental changes in mental models that determine the way the economic organization oper-ates. On the basis of literature studies, as well as management (of innovation, knowledge, etc. science studies and research on changes in legal regulations of accounting, one can venture to say that the change in accounting paradigms is an innovation which stems from legal requirements. Legislation stimulates conceptuality, including information management, standardization of accounting, etc. Innovation theory refers to technological, organizational and market changes, so a question ariseswhether this theory can be applied to accounting practices as well? In this way an idea emerged for inves-tigating the question if the implementation of legal regulations such as International Financial Reporting Standards (IFRS or the standards of the Global Reporting Initiative (GRI is a manifestation of the inno-vation theory in the development of accounting systems, especially in reporting.

The qualitative characteristics of financial information, and managers’ accounting decisions:evidence from IFRS policy changes

OpenAIRE

Nobes, Christopher; Stadler, Christian

2015-01-01

This is the first empirical study that uses publicly available data to provide direct evidence about the role of the qualitative characteristics (QCs) of financial information in managements’ accounting decisions. Based on 40,895 hand-collected IFRS (International Financial Reporting Standards) policy choices on 16 topics made by 514 large firms of 10 jurisdictions in the period 2005–2011, we identify 204 reasons for policy changes. The majority of these refer to QCs from the conceptual frame...

γ radiation induced changes in the bioadhesion properties of Ca-alginate gels

International Nuclear Information System (INIS)

Popeski-Dimovski, Riste

2009-01-01

The need for controlled release of drugs and their administration in specific zone of the organism asks for developing of carriers of drugs who will do the job. The two greatest needs, controlled release, and attention on the site, organ, of the organism that's treated its bioadhesion is best done with polymer gels. From the many choices of polymer gels, ether synthetic or natural the Na-alginate gels are the best suited because of their easy of access and good controlled release as being nontoxic to the living organisms and showing promising bioadhesion capability. Because of that examining the possibility for modification of the bioadhesion properties with gamma radiation is of interest. In this work Ca-alginate gels are irradiated with different absorbed doses to see if there will be any changes of the bioadhesion properties. For this mechanical compressibility tests and bioadhesion pull test are conducted on the irradiated samples. The results show that under irradiation gels louse their structural integrity becoming softer but the bioadhesive properties increase. But this increase is very small of up to 20% and its of no interest in practical circumstances where the practice is interested in changes of at least 100% and up, so changing the doses and properties of the gels to increase the bioadhesive properties might be of further interest. (Author)

STUDI BANDING PENYUSUNAN LAPORAN KEUANGAN DENGAN METODE HISTORICAL COST ACCOUNTING DAN GENERAL PRICE LEVEL ACCOUNTING PADA MASA INFLASI

Directory of Open Access Journals (Sweden)

David Sukardi Kodrat

2006-01-01

Full Text Available Generally, Financial Statements are based on Historical Cost Accounting (HCA that assumes that prices are stable. Actually, there are several methods on accounting for the effect of changing prices, such as Current Cost Accounting (Replacement Cost Accounting and Constant Dollar Accounting or General Price Level Accounting (GPLA. GPLA will do restatement the components of financial statement to be a rupiah on a similar level of purchasing power, but without changes in accounting principles which using on conventional accounting. Financial statements made by GPLA are comparing to financial statements made by HCA. Both of financial statements are analysis with NOD (Number of Dollar attribute to know that financial statements are interpretative and analysis with COG (Command of Good attribute to know that financial statements are relevant. Abstract in Bahasa Indonesia : Laporan keuangan disusun berdasarkan metode Historical Cost Accounting (HCA yang menggunakan asumsi nilai tukar stabil. Beberapa metode akuntansi yang memperhitungkan perubahan nilai tukar seperti Current Cost Accounting (Replacement Cost Accounting dan Constant Dollar Accounting atau General Price Level Accounting (GPLA. GPLA menyajikan komponen laporan keuangan berdasarkan penyesuaian rupiah dengan daya beli tanpa mengubah prinsip-prinsip akuntasi konvensional. Laporan keuangan yang disusun dengan GPLA dapat diperbandingkan dengan laporan keuangan berdasarkan HCA. Dengan analisa NOD (Number of Dollar dan COG (Command Over Good attribute menunjukkan bahwa laporan keuangan berdasarkan GPLA lebih interpretatif dan lebih relevan. Kata Kunci: Laporan Keuangan, Historical Cost Accounting, General Price Level Accounting, NOD attribute, COG attribute.

Experimental investigation on the changes in bed properties of a ...

African Journals Online (AJOL)

Experimental investigation on the changes in bed properties of a downdraft ... pressure measurements, physical observation, sampling of bed particles, bed agitation, etc. The generated producer gas was cleaned and cooled in downstream ...

Accounting and the Virtues of Anarchy

Directory of Open Access Journals (Sweden)

Warwick Funnell

2007-03-01

Full Text Available The ability of accounting to be used for the purposes of economic, social and political oppressionis now well recognised in the critical accounting literature. Accounting is far more than aninnocuous technology of rational calculation and accountability upon which management and theefficient operation of markets depend. Its contributions to maintaining the hegemony of the stateare primarily through its close association with the protection and promotion of property rights.For the anarchist this relationship is the source of entrenched injustice which alienatesindividuals from their fundamental, moral nature. Elimination of the state allows justice to bereasserted and society to operate on moral principles. When the very existence of the state isquestioned, as does anarchism, understanding of the fundamental nature and contributions ofaccounting need to be renegotiated.

THE IMPACT OF NEW CHANGES IFRS ON THE ACCOUNTING OF CREDIT INSTITUTIONS

Directory of Open Access Journals (Sweden)

Alexandra Doroş

2012-01-01

Full Text Available Legislative stages in accordance with IFRS accounting treatment, began to OMF no. 907/2005- approving categories of entities applying accounting rules in accordance with International Financial Reporting Standards, accounting regulations that comply with European directives, as amended, continued with NBR Order no. 13/2008, NBR Order no. 15/2009, NBR Order no. 9/2010 and ends with NBR Order no. 27/16.12.2010 - for approval of Accounting Regulations in accordance with International Financial Reporting Standards applicable to credit institutions.

THE NEW CHALLENGES OF PUBLIC INSTITUTIONS ACCOUNTING

Directory of Open Access Journals (Sweden)

DINA IONELA-CLAUDIA

2014-08-01

Full Text Available Accounting of public institutions is an area in the middle of change, at the beginning of the year 2104 being recorded changes are consistent with significant impact on such areas, general, accounting. Given that the transformation process of how reporting is in progress, I found it helpful to attend a study aiming at the transformation imposed by the new legislative package, but what are the main issues that might affect implementation of the project. We have identified three directions by which the Ministry of public finance requires changing, such as: adaptation of the chart of accounts used by public entities, the creation of a national system of monitoring, reporting, verification and control of the financial statements, legal commitments and budgets of public entities and increasing training of Heads of financial and accounting departments. This structure is designed and realized study.

Homeostatic structural plasticity can account for topology changes following deafferentation and focal stroke.

Science.gov (United States)

Butz, Markus; Steenbuck, Ines D; van Ooyen, Arjen

2014-01-01

After brain lesions caused by tumors or stroke, or after lasting loss of input (deafferentation), inter- and intra-regional brain networks respond with complex changes in topology. Not only areas directly affected by the lesion but also regions remote from the lesion may alter their connectivity-a phenomenon known as diaschisis. Changes in network topology after brain lesions can lead to cognitive decline and increasing functional disability. However, the principles governing changes in network topology are poorly understood. Here, we investigated whether homeostatic structural plasticity can account for changes in network topology after deafferentation and brain lesions. Homeostatic structural plasticity postulates that neurons aim to maintain a desired level of electrical activity by deleting synapses when neuronal activity is too high and by providing new synaptic contacts when activity is too low. Using our Model of Structural Plasticity, we explored how local changes in connectivity induced by a focal loss of input affected global network topology. In accordance with experimental and clinical data, we found that after partial deafferentation, the network as a whole became more random, although it maintained its small-world topology, while deafferentated neurons increased their betweenness centrality as they rewired and returned to the homeostatic range of activity. Furthermore, deafferentated neurons increased their global but decreased their local efficiency and got longer tailed degree distributions, indicating the emergence of hub neurons. Together, our results suggest that homeostatic structural plasticity may be an important driving force for lesion-induced network reorganization and that the increase in betweenness centrality of deafferentated areas may hold as a biomarker for brain repair.

A pore structure model for the gas transport property changes, initial oxidation rates and cumulative weight loss of AGR moderator graphite

International Nuclear Information System (INIS)

Johnson, P.A.V.

1985-09-01

A quantitative model has been developed for the gas transport property variation, cumulative weight loss and initial oxidation rates of AGR moderator graphite. The model utilises the theory of dynamic moments of the pore structure to calculate the changes in physical properties brought about by radiolytic corrosion taking place within the graphite porosity. In order to account for the behaviour of the initial rate curves, and the weight loss data obtained it is necessary to invoke the presence of a group of cylindrical pore and a group of small slab-shaped pores. The latter are methane depleted. This is in addition to the pore group involved in gas transport which is best represented by cylinders of mean radius 2.13 μm. The model satisfactorily predicts the experimental weight loss data obtained from experiments in the DIDO 6V3 and BFB loops. (author)

Interaction of the Bored Sand and Gravel Drain Pile with the Surrounding Compacted Loam Soil and Foundation Raft Taking into Account Rheological Properties of the Loam Soil and Non-Linear Properties of the Drain Pile

Science.gov (United States)

Ter-Martirosyan, Z. G.; Ter-Martirosyan, A. Z.; Anzhelo, G. O.; Buslov, A. S.

2018-01-01

The task of the interaction of the sand and gravel drain pile with the surrounding loam soil after its preliminary deep compaction and formation of the composite ground cylinder from the drain pile and surrounding compacted loam soil (cells) is considered in the article. It is seen that the subsidence and carrying capacity of such cell considerably depends on physical and mechanical properties of the compacted drain piles and surrounding loam soil as well as their diameter and intercellular distance. The strain-stress state of the cell is considered not taking into account its component elements, but taking into account linear and elastic-plastic properties of the drain pile and creep flow of the surrounding loam soil. It is stated that depending on these properties the distribution and redistribution of the load on a cell takes place from the foundation raft between the drain pile and surrounding soil. Based on the results of task solving the formulas and charts are given demonstrating the ratio of the load between the drain pile and surrounding loam soil in time.

INTRODUCING IFRS IN INTRODUCTORY FINANCIAL ACCOUNTING COURSES

OpenAIRE

Katherine Kinkela; Peter Harris; John Malindredos

2010-01-01

With the possibility that International Financial Reporting Standards (IFRS)may replace or may change substantially the US Generally Accepted Accounting Principles (GAAP) standards currently in place within the next decade, there is a question for accounting educators about how much of the current accounting curriculum should be devoted to IFRS. This is especially critical in the first levels of accounting, where the fundamentals of accounting are learned. While the major accounting firms are...

Documentation of Accounting Records in Light of Legislative Innovations

Directory of Open Access Journals (Sweden)

K. V. BEZVERKHIY

2017-05-01

Full Text Available Legislative reforms in accounting aim to simplify accounting records and compilation of financial reports by business entities, thus increasing the position of Ukraine in the global ranking of Doing Business. This simplification is implied in the changes in the Regulation on Documentation of Accounting Records, entered into force to the Resolution of the Ukrainian Ministry of Finance. The objective of the study is to analyze the legislative innovations involved. The review of changes in documentation of accounting records is made. A comparative analysis of changes in the Regulation on Documentation of Accounting Records is made by sections: 1 General; 2 Primary documents; 3 Accounting records; 4 Correction of errors in primary documents and accounting records; 5 Organization of document circulation; 6 Storage of documents. Methods of analysis and synthesis are used for separating the differences in the editions of the Regulation on Documentation of Accounting Records. The result of the study has theoretical and practical value for the domestic business enterprise sector.

Phase change - memory materials - composition, structure, and properties

Czech Academy of Sciences Publication Activity Database

Frumar, M.; Frumarová, Božena; Wágner, T.; Hrdlička, M.

2007-01-01

Roč. 18, suppl.1 (2007), S169-S174 ISSN 0957-4522. [International Conference on Optical and Optoelectronic Properties of Materials and Applications 2006. Darwin, 16.06.2006-20.06.2006] R&D Projects: GA ČR GA203/06/0627 Institutional research plan: CEZ:AV0Z40500505 Keywords : phase change memory Subject RIV: CA - Inorganic Chemistry Impact factor: 0.947, year: 2007

Muscle changes can account for bone loss after botulinum toxin injection.

Science.gov (United States)

Manske, Sarah L; Boyd, Steven K; Zernicke, Ronald F

2010-12-01

Studies to date have assumed that botulinum toxin type A (BTX) affects bone indirectly, through its action on muscle. We hypothesized that BTX has no discernable effect on bone morphometry, independent of its effect on muscle. Therefore, we investigated whether BTX had an additional effect on bone when combined with tenotomy compared to tenotomy in isolation. Female BALB/c mice (n = 73) underwent one of the following procedures in the left leg: BTX injection and Achilles tenotomy (BTX-TEN), BTX injection and sham surgery (BTX-sham), Achilles tenotomy (TEN), or sham surgery (sham). BTX groups were injected with 20 μL of BTX (1 U/100 g) in the posterior lower hindlimb. At 4 weeks, muscle cross-sectional area (MCSA) and tibial bone morphometry were assessed using micro-CT. Each treatment, other than sham, resulted in significant muscle and bone loss (P properties. We found that BTX injection resulted in more adverse muscle and bone effects than tenotomy and that effects were amplified when the procedures were combined. However, between-group differences in bone could be accounted for by MCSA. We conclude that any independent effect of BTX on bone morphometry is likely small or negligible compared with the effect on muscle.

30 CFR 204.201 - Who may obtain accounting and auditing relief?

Science.gov (United States)

2010-07-01

... 30 Mineral Resources 2 2010-07-01 2010-07-01 false Who may obtain accounting and auditing relief... MINERALS REVENUE MANAGEMENT ALTERNATIVES FOR MARGINAL PROPERTIES Accounting and Auditing Relief § 204.201 Who may obtain accounting and auditing relief? (a) You may obtain accounting and auditing relief under...

Modeling the mechanics of cancer: effect of changes in cellular and extra-cellular mechanical properties.

Science.gov (United States)

Katira, Parag; Bonnecaze, Roger T; Zaman, Muhammad H

2013-01-01

Malignant transformation, though primarily driven by genetic mutations in cells, is also accompanied by specific changes in cellular and extra-cellular mechanical properties such as stiffness and adhesivity. As the transformed cells grow into tumors, they interact with their surroundings via physical contacts and the application of forces. These forces can lead to changes in the mechanical regulation of cell fate based on the mechanical properties of the cells and their surrounding environment. A comprehensive understanding of cancer progression requires the study of how specific changes in mechanical properties influences collective cell behavior during tumor growth and metastasis. Here we review some key results from computational models describing the effect of changes in cellular and extra-cellular mechanical properties and identify mechanistic pathways for cancer progression that can be targeted for the prediction, treatment, and prevention of cancer.

AGRARIAN ACCOUNTANCY IN THE VISUAL CONE OF INTERNATIONAL ACCOUNTING STANDARDS

Directory of Open Access Journals (Sweden)

Daniela SIMTION

2014-04-01

Full Text Available After a long period during which agriculture did not have a standard of its own and applied for that matter the IAS 2 rules regarding inventories; IAS 16 regarding property, plant and equipment and IAS 18 regarding revenues, one last standard is being born – IAS 41. The late appearance of this standard is compensated by the great attention granted from the IASC, as agriculture is very important for those countries in course of development. IAS 41 is operative for those financial statements starting with the 1 of January 2003. The current standard is applied to account those elements regarding agricultural activities. IAS 41 is does not deal: with genuine exploiting activities, with harvested agricultural products, which are non biological products, or with the agricultural production, which is incorporated in the processing process. The activity will follow the financial reporting guidelines imposed by IAS 41 if: (athe plants or animals, that represent the object of the activities, are living and suitable for transformation; (b the change must be controlled, a fact which implies a range of activities like ground fertilizing and crop cultivation, feeding and medical assistance while breeding animals;(cthere have to exist fundamentals for evaluating changes like: the degree at which plants ripen, the animals weight, the trees circumference. The most important feature of this standard is the request for evaluating the biological assets at each balance sheet date at its fair value. Taking into consideration the limited framework of the current standard, beside of the explicit exceptions, all IAS must also be applied in agriculture.

Accounting Experiences in Collaborative Learning

Science.gov (United States)

Edmond, Tracie; Tiggeman, Theresa

2009-01-01

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

Measuring changes of radio-frequency dielectric properties of chicken meat during storage

Science.gov (United States)

Changes in dielectric properties of stored chicken meat were tracked by using a radio-frequency dielectric spectroscopy method. For this purpose, the dielectric properties were measured with an open-ended coaxial-line probe and vector network analyzer over a broad frequency range from 200 MHz to 20...

Simulated carbon emissions from land-use change are substantially enhanced by accounting for agricultural management

DEFF Research Database (Denmark)

Pugh, T. A. M.; Arneth, A.; Olin, S.

2015-01-01

quantified at the global scale. Here we assess the effect of representing agricultural land management in a dynamic global vegetation model. Accounting for harvest, grazing and tillage resulted in cumulative E LUC since 1850 ca. 70% larger than in simulations ignoring these processes, but also changed...... processes are not well defined, particularly the role of emissions from land-use change (E LUC) versus the biospheric carbon uptake (S L; S T = S L − E LUC). One key aspect of the interplay of E LUC and S L is the role of agricultural processes in land-use change emissions, which has not yet been clearly...... the timescale over which these emissions occurred and led to underestimations of the carbon sequestered by possible future reforestation actions. The vast majority of Earth system models in the recent IPCC Fifth Assessment Report omit these processes, suggesting either an overestimation in their present...

Asset Accounting According to National and International Standards

OpenAIRE

Karina Utenkova

2014-01-01

The Article overviews the issues of complying National Accounting Standards at the enterprises of Ukraine with International Financial Reporting Standards. Key provisions of national and international standards governing the accounting of fixed assets (NP(S)A 7 'Property, Plant, Equipment', IFRS 16 'Fixed Assets') have been analyzed. It has been found that the list of PPE regulated by both accounting standard frameworks is not identical. Specifics of fixed assets recognition, their classifica...

Monolingual accounting dictionaries for EFL text production

DEFF Research Database (Denmark)

Nielsen, Sandro

2006-01-01

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

Monolingual Accounting Dictionaries for EFL Text Production

DEFF Research Database (Denmark)

Nielsen, Sandro

2009-01-01

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

Storage tank materials for biodiesel blends; the analysis of fuel property changes

Directory of Open Access Journals (Sweden)

Nurul Komariah Leily

2017-01-01

Full Text Available Fuel stability is one of major problem in biodiesel application. Some of the physical properties of biodiesel are commonly changed during storage. The change in physico-chemical properties is strongly correlated to the stability of the fuel. This study is objected to observe the potential materials for biodiesel storage. The test was conducted in three kinds of tank materials, such as glass, HDPE, and stainless steel. The fuel properties are monitored in 12 weeks, while the sample was analyzed every week. Biodiesel used is palm oil based. The storage tanks were placed in a confined indoor space with range of temperature 27–34 °C. The relative humidity and sunshine duration on the location was also evaluated. The observed properties of the fuel blends were density, viscosity and water content. During 12 weeks of storage, the average density of B20 was changed very slightly in all tanks, while the viscosity was tend to increase sharply, especially in polimerics tank. Water content of B20 was increased by the increase of storage time especially in HDPE tank. In short period of storage, the biodiesel blends is found more stable in glass tank due to its versatility to prohibit oxidation, degradation, and its chemical resistance.

Accounting for environmental and social sustainability

OpenAIRE

Mejia Soto, Eutimio; Vargas Marín, Luis Alberto

2012-01-01

Traditionally, accounting has been conceived of as a discipline of economic nature, limited to the protection of the investor’s capital and as determinant factor to calculate taxes. New accounting is developing as a social science that evaluates the management of the organization in the generation and sustainability of the different forms of wealth that it controls. From this view, a series of properties in the protection of an entity’s patrimony is established, in which the economic interest...

Global Account Management

DEFF Research Database (Denmark)

Hollensen, Svend; Wulff, Vlad Stefan

2012-01-01

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

Location mortgage in accounting objects

Directory of Open Access Journals (Sweden)

I.M. Vygiska

2015-12-01

Full Text Available The article analyzes the mechanism of the implementation of all kinds of mortgage (mortgage, pledge, mortgage of securities, security of property rights, the mortgage of goods in circulation or processing, tax lien defined the specificity of receipt/return of the mortgage, particularly payments between mortgagor and the mortgagee. Determine the subject property entities that can act as mortgage; identified by their place in the system of objects of accounting mortgagor and the mortgagee. The peculiarities of the balance sheet and off-balance sheet assets as a reflection of your collateral. Identified two groups of mortgage transactions: transactions with mortgage for its receipt and transmission; business transactions related to the conditions of loan agreements (loan and mortgage. The results are shown in the research paper proposals allow for further research to develop mortgage organizational and methodological support the operations accounting for the effective management of financial resources and obligations, collateralised.

Consumption growth accounting

NARCIS (Netherlands)

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

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

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...

Accounting Firm Management: What to Do When Andy Accountant Becomes Andrea Accountant

Directory of Open Access Journals (Sweden)

Susannah Taylor

2013-07-01

Full Text Available Laws are continuing to evolve with respect to discrimination against persons with gender identity issues in the workplace. The accounting profession can be especially conservative where issues surrounding gender are especially sensitive and complex. One of the more challenging scenarios for employers is facilitating the gender transition process. Effectively communicating with co-workers and clients about the change, modifying personnel documents at the appropriate time, and dealing with more mundane issues such as restroom usage and dress code represent the tip of the iceberg. Simply developing a policy and creating guidelines will not instantly create an environment where all employees are treated as equals, but ensuring that all employees are adjusting to the necessary changes can prevent losing valuable employees.

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.

Comparison of financial leasing according to the Czech accounting legislation and IAS/IFRS including taximplications

Directory of Open Access Journals (Sweden)

Jana Gláserová

2010-01-01

Full Text Available There is intensive effort of the harmonisation of accounting in the world. Primary sence of harmonisation is ensured that individual financial statements of all accounting units were comparable. Notwithstanding there are still significant differences in same areas. This contribution is aimed at define of posting and showing financial leasing according to Czech accounting legislation and international accounting standards IAS/IFRS, and determination of significant differences in these legislation.The leasing is one of the form of purchase of property. So International Accounting Standards require so that a tenant (leasee notices the subject of leasing in his assests and correlationally with obligation. After that the subject of leasing can be amortized. Argument for this way of billing is the fact, that the tenant (leasee obtaines economic gain from use of the subject of leasing during its essential economic lifetime. For it the tenant (leasee has to pay an amount that is about equal to real value and financial costs.The companies recording leasing according to czech legal form this fact do not record in accounting so value of their assests and obligations is lower than their actual (true value. This procedure dis­fi­gu­res financial indicators to be important for review of financial situation of company according to International accounting standardsBecause financial leasing is the most favourite form of leasing relation, the aim of this article is determination all changes in tax legislation to be related to financial leasing during three last years. And of course outline effect of these changes on the leasing market.

Investigating change of properties in gallium ion irradiation patterned single-layer graphene

Energy Technology Data Exchange (ETDEWEB)

Wang, Quan, E-mail: wangq@mail.ujs.edu.cn [School of Mechanical Engineering, Jiangsu University, Zhenjiang 212013 (China); Key Laboratory of Nanodevices and Applications, Suzhou Institute of Nano-Tech and Nano-Bionics, Chinese Academy of Sciences (China); Dong, Jinyao; Bai, Bing [School of Mechanical Engineering, Jiangsu University, Zhenjiang 212013 (China); Xie, Guoxin [State Key Laboratory of Tribology, Tsinghua University, Beijing 100084 (China)

2016-10-14

Besides its excellent physical properties, graphene promises to play a significant role in electronics with superior properties, which requires patterning of graphene for device integration. Here, we presented the changes in properties of single-layer graphene before and after patterning using gallium ion beam. Combined with Raman spectra of graphene, the scanning capacitance microscopy (SCM) image confirmed that a metal–insulator transition occurred after large doses of gallium ion irradiation. The changes in work function and Raman spectra of graphene indicated that the defect density increased as increasing the dose and a structural transition occurred during gallium ion irradiation. The patterning width of graphene presented an increasing trend due to the scattering influence of the impurities and the substrate. - Highlights: • The scanning capacitance microscopy image confirmed a metal–insulator transition occurred after large doses of gallium ion irradiation. • The changes indicated the defect density increased as increasing the dose and a structural transition occurred during gallium ion irradiation. • The patterning width of graphene presented a increasing trend due to the scattering influence of the impurities and the substrate.

Specific features of accounting probable exercussions of power in periphery WWER rods caused by in-process gap changes between fuel assemblies

International Nuclear Information System (INIS)

Mikailov, E. F.; Shishkov, L. K.

2011-01-01

The paper discusses the way for accounting the uncertainties of calculated WWER-1000 rod powers caused by the changes of fuel assembly shape in the course of operation. The trouble is that the gap affected power distribution does not obey the normal distribution law, while the dispersion does not influence the total uncertainty in power distribution. The paper proposes the methods for accounting the uncertainty and gives the exercise. (Authors)

18 CFR 367.9350 - Account 935, Maintenance of structures and equipment.

Science.gov (United States)

2010-04-01

... POWER ACT AND NATURAL GAS ACT Operation and Maintenance Expense Chart of Accounts § 367.9350 Account 935, Maintenance of structures and equipment. This account must include materials used and expenses incurred in the maintenance of property owned, the cost of which is included in accounts 390 through 399 (§§ 367.3900 through...

Activation of spleen cells by ArtinM may account for its immunomodulatory properties.

Science.gov (United States)

Silva, Thiago Aparecido da; Souza, Maria Aparecida de; Cecílio, Nerry Tatiana; Roque-Barreira, Maria Cristina

2014-09-01

ArtinM is a D-mannose-binding lectin extracted from Artocarpus heterophyllus that promotes interleukin-12 production by macrophages and dendritic cells. This property is considered responsible for T helper 1 immunity induced in vivo after ArtinM administration. In this study, we investigated the effect of native (jArtinM) and recombinant (rArtinM) forms of lectin on murine spleen cells and isolated T lymphocytes. We found that ArtinM binds to the surface of spleen cells. This interaction, which was blocked by D-mannose, induced cell activation, as manifested by increased mitochondrial activity, interleukin-2 production, and cell proliferation. We verified that a 30-times higher concentration of rArtinM was required to trigger optimal activation of spleen cells compared with that needed with jArtinM, although these proteins have identical sugar recognition properties and use the same signaling molecules to trigger cell activation. Because the distinction between native and recombinant is restricted to their tertiary structure (tetrameric and monomeric, respectively), we postulated that the multi-valence of jArtinM accounts for its superiority in promoting clustering of cell surface glycoreceptors and activation. The jArtinM and rArtinM activation effect exerted on spleen cells was reproduced on purified CD4(+) T cells. Our results suggest that ArtinM interaction with T cells leads to responses that may act in concert with the interleukin-12 produced by antigen-presenting cells to modulate immunity toward the T helper 1 axis. Further studies are necessary to dissect ArtinM/T-cell interactions to more fully understand the immunomodulation induced by carbohydrate recognition.

18 CFR 367.4030 - Account 403, Depreciation expense.

Science.gov (United States)

2010-04-01

..., Depreciation expense. 367.4030 Section 367.4030 Conservation of Power and Water Resources FEDERAL ENERGY..., Depreciation expense. (a) This account must include the amount of depreciation for all service company property... subaccounts by each class of service company property owned or leased except the depreciation expense that is...

The financial accounting model from a system dynamics' perspective

NARCIS (Netherlands)

Melse, E.

2006-01-01

This paper explores the foundation of the financial accounting model. We examine the properties of the accounting equation as the principal algorithm for the design and the development of a System Dynamics model. Key to the perspective is the foundational requirement that resolves the temporal

Teaching What Matters: A New Conception of Accounting Education

Science.gov (United States)

Hurt, Bob

2007-01-01

Various accounting professional organizations, such as the American Institute of Certified Public Accountants and the Institute of Management Accountants, have issued repeated calls for change in accounting education. However, few groups have consulted accounting academics about the purpose, structure, or content of the accounting curriculum. In…

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 ...

Choice of reconstructed tissue properties affects interpretation of lung EIT images.

Science.gov (United States)

Grychtol, Bartłomiej; Adler, Andy

2014-06-01

Electrical impedance tomography (EIT) estimates an image of change in electrical properties within a body from stimulations and measurements at surface electrodes. There is significant interest in EIT as a tool to monitor and guide ventilation therapy in mechanically ventilated patients. In lung EIT, the EIT inverse problem is commonly linearized and only changes in electrical properties are reconstructed. Early algorithms reconstructed changes in resistivity, while most recent work using the finite element method reconstructs conductivity. Recently, we demonstrated that EIT images of ventilation can be misleading if the electrical contrasts within the thorax are not taken into account during the image reconstruction process. In this paper, we explore the effect of the choice of the reconstructed electrical properties (resistivity or conductivity) on the resulting EIT images. We show in simulation and experimental data that EIT images reconstructed with the same algorithm but with different parametrizations lead to large and clinically significant differences in the resulting images, which persist even after attempts to eliminate the impact of the parameter choice by recovering volume changes from the EIT images. Since there is no consensus among the most popular reconstruction algorithms and devices regarding the parametrization, this finding has implications for potential clinical use of EIT. We propose a program of research to develop reconstruction techniques that account for both the relationship between air volume and electrical properties of the lung and artefacts introduced by the linearization.

Choice of reconstructed tissue properties affects interpretation of lung EIT images

International Nuclear Information System (INIS)

Grychtol, Bartłomiej; Adler, Andy

2014-01-01

Electrical impedance tomography (EIT) estimates an image of change in electrical properties within a body from stimulations and measurements at surface electrodes. There is significant interest in EIT as a tool to monitor and guide ventilation therapy in mechanically ventilated patients. In lung EIT, the EIT inverse problem is commonly linearized and only changes in electrical properties are reconstructed. Early algorithms reconstructed changes in resistivity, while most recent work using the finite element method reconstructs conductivity. Recently, we demonstrated that EIT images of ventilation can be misleading if the electrical contrasts within the thorax are not taken into account during the image reconstruction process. In this paper, we explore the effect of the choice of the reconstructed electrical properties (resistivity or conductivity) on the resulting EIT images. We show in simulation and experimental data that EIT images reconstructed with the same algorithm but with different parametrizations lead to large and clinically significant differences in the resulting images, which persist even after attempts to eliminate the impact of the parameter choice by recovering volume changes from the EIT images. Since there is no consensus among the most popular reconstruction algorithms and devices regarding the parametrization, this finding has implications for potential clinical use of EIT. We propose a program of research to develop reconstruction techniques that account for both the relationship between air volume and electrical properties of the lung and artefacts introduced by the linearization. (paper)

The Development of School Autonomy and Accountability in Hong Kong: Multiple Changes in Governance, Work, Curriculum, and Learning

Science.gov (United States)

Ko, James; Cheng, Yin Cheong; Lee, Theodore Tai Hoi

2016-01-01

Purpose: The purpose of this paper is to trace the development of school autonomy and accountability and related multiple changes and impacts in key areas of school education in Hong Kong since implementing school-based management (SBM) from 1990s. Design/methodology/approach: To explore the evolution and the uniqueness of autonomy and…

Thermal properties photonic crystal fiber transducers with ferromagnetic nanoparticles

Science.gov (United States)

Przybysz, N.; Marć, P.; Kisielewska, A.; Jaroszewicz, L. R.

2015-12-01

The main aim of the research is to design new types of fiber optic transducers based on filled photonic crystal fibers for sensor applications. In our research we propose to use as a filling material nanoparticles' ferrofluids (Fe3O4 NPs). Optical properties of such transducers are studied by measurements of spectral characteristics' changes when transducers are exposed to temperature and magnetic field changes. From synthesized ferrofluid several mixtures with different NPs' concentrations were prepared. Partially filled commercially available photonic crystal fiber LMA 10 (NKT Photonics) was used to design PCF transducers. Their thermo-optic properties were tested in a temperature chamber. Taking into account magnetic properties of synthetized NPs the patch cords based on a partially filled PM 1550 PCF were measured.

Analysis of the effect of pore geometry in the physical properties of rocks

Directory of Open Access Journals (Sweden)

Luiz Alberto Oliveira Lima Roque

2012-12-01

Full Text Available Pore geometry is one of the main factors influencing the flow of reservoir fluids under pressure. Pores with narrower formats are more easily compressed when subject to pressure. Pressure modifies pore geometry by opening or closing cracks, causing increase or decrease in the elastic modulus, porosity, permeability, and other parameters. Rock physical properties depend on the size and shape of pores. Thus, in order to analyze changes on the physical properties behavior according to the pores geometry, it is necessary to study and improve mathematical models of the porous media by taking into account the pore shape factor for estimating rock elastic properties. Differential effective medium model (DEM, Hertz-Mindlin theory and coherent potential approximation (CPA are some of the theoretical paradigms that take into account pore geometry in changes in elastic moduli. Given the importance of the pore structure effect on the behavior of physical parameters, this article proposes an analysis of some mathematical models that consider the influence of pore shapes in the physical properties of rocks.

Thermal conductivity and phase-change properties of aqueous alumina nanofluid

International Nuclear Information System (INIS)

Teng, Tun-Ping

2013-01-01

Highlights: ► The alumina nanofluid with chitosan was produced by two-step synthesis method. ► The k and phase-change properties of alumina nanofluid were examined. ► Adding Al 2 O 3 nanoparticles into water indeed improves the k. ► Adding the chitosan decreases the thermal conductivity of alumina nanofluid. ► The T cp and h c are 53.4% and 97.8% of those in DW with the optimal combination. - Abstract: This study uses thermal conductivity and differential scanning calorimeter experiments to explore the thermal conductivity and phase-change properties of alumina (Al 2 O 3 )–water nanofluid produced using a two-step synthesis method. Deionized water (DW) is used as a control group, and the Al 2 O 3 –water nanofluid uses chitosan as a dispersant. Nanoparticle morphology and materials were confirmed using transmission electron microscopy (TEM) and X-ray diffraction (XRD), respectively. The results show that adding Al 2 O 3 nanoparticles to DW improves DW thermal conductivity, but adding chitosan reduces the thermal conductivity of Al 2 O 3 –water nanofluid. Adding the nanoparticles to DW affects the phase-change peak temperature and phase change heat. The optimal combination is 0.1 wt.% chitosan and 0.5 wt.% Al 2 O 3 nanoparticles; the charging phase-change peak temperature and latent heat are 53.4% and 97.8% of those in DW, respectively

47 CFR 36.181 - Material and supplies-Account 1220.

Science.gov (United States)

2010-10-01

... JURISDICTIONAL SEPARATIONS PROCEDURES; STANDARD PROCEDURES FOR SEPARATING TELECOMMUNICATIONS PROPERTY COSTS... Material and Supplies and Cash Working Capital § 36.181 Material and supplies—Account 1220. (a) The amount included in Account 1220 is apportioned among the operations on the basis of the apportionment of the cost...

46 CFR 232.5 - Income Statement Accounts.

Science.gov (United States)

2010-10-01

... facilities; fixtures and equipment; fees and commissions paid to managing agents; advertising expense... substance of the old and new accounting methods and the reason supporting the change in accounting policy...

The management accounting vocational fallacy

Directory of Open Access Journals (Sweden)

Bienkie Shuttleworth

2014-05-01

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

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.

THE IMPLEMENTATION OF STRATEGIC MANAGEMENT ACCOUNTING BASED ON VALUE CHAIN ANALYSIS: VALUE CHAIN ACCOUNTING

OpenAIRE

KIRLI, Mustafa; GÜMÜŞ, Harun

2011-01-01

To compete successfully in today’s highly competitive global environment, companies have made customer satisfaction an overriding priority. They have also adopted new management approaches, changed their manufacturing systems and invested in new technologies. Strategic management accounting examines the decision-making linked with the business operations and strategic work of financial administration as support for the same. Strategic management accounting is a theory and practice of ac...

Estradiol influences the mechanical properties of human fetal osteoblasts through cytoskeletal changes

Energy Technology Data Exchange (ETDEWEB)

Muthukumaran, Padmalosini [Department of Bioengineering, National University of Singapore (Singapore); Lim, Chwee Teck [Department of Bioengineering, National University of Singapore (Singapore); Department of Mechanical Engineering, National University of Singapore (Singapore); Mechanobiology Institute, National University of Singapore (Singapore); Singapore-MIT Alliance for Research and Technology (SMART), National University of Singapore (Singapore); Lee, Taeyong, E-mail: bielt@nus.edu.sg [Department of Bioengineering, National University of Singapore (Singapore)

2012-07-06

Highlights: Black-Right-Pointing-Pointer Estradiol induced stiffness changes of osteoblasts were quantified using AFM. Black-Right-Pointing-Pointer Estradiol causes significant decrease in the stiffness of osteoblasts. Black-Right-Pointing-Pointer Decreased stiffness was caused by decreased density of f-actin network. Black-Right-Pointing-Pointer Stiffness changes were not associated with mineralized matrix of osteoblasts. Black-Right-Pointing-Pointer Estradiol increases inherent alkaline phosphatase activity of osteoblasts. -- Abstract: Estrogen is known to have a direct effect on bone forming osteoblasts and bone resorbing osteoclasts. The cellular and molecular effects of estrogen on osteoblasts and osteoblasts-like cells have been extensively studied. However, the effect of estrogen on the mechanical property of osteoblasts has not been studied yet. It is important since mechanical property of the mechanosensory osteoblasts could be pivotal to its functionality in bone remodeling. This is the first study aimed to assess the direct effect of estradiol on the apparent elastic modulus (E{sup Asterisk-Operator }) and corresponding cytoskeletal changes of human fetal osteoblasts (hFOB 1.19). The cells were cultured in either medium alone or medium supplemented with {beta}-estradiol and then subjected to Atomic Force Microscopy indentation (AFM) to determine E{sup Asterisk-Operator }. The underlying changes in cytoskeleton were studied by staining the cells with TRITC-Phalloidin. Following estradiol treatment, the cells were also tested for proliferation, alkaline phosphatase activity and mineralization. With estradiol treatment, E{sup Asterisk-Operator} of osteoblasts significantly decreased by 43-46%. The confocal images showed that the changes in f-actin network observed in estradiol treated cells can give rise to the changes in the stiffness of the cells. Estradiol also increases the inherent alkaline phosphatase activity of the cells. Estradiol induced stiffness

Estradiol influences the mechanical properties of human fetal osteoblasts through cytoskeletal changes

International Nuclear Information System (INIS)

Muthukumaran, Padmalosini; Lim, Chwee Teck; Lee, Taeyong

2012-01-01

Highlights: ► Estradiol induced stiffness changes of osteoblasts were quantified using AFM. ► Estradiol causes significant decrease in the stiffness of osteoblasts. ► Decreased stiffness was caused by decreased density of f-actin network. ► Stiffness changes were not associated with mineralized matrix of osteoblasts. ► Estradiol increases inherent alkaline phosphatase activity of osteoblasts. -- Abstract: Estrogen is known to have a direct effect on bone forming osteoblasts and bone resorbing osteoclasts. The cellular and molecular effects of estrogen on osteoblasts and osteoblasts-like cells have been extensively studied. However, the effect of estrogen on the mechanical property of osteoblasts has not been studied yet. It is important since mechanical property of the mechanosensory osteoblasts could be pivotal to its functionality in bone remodeling. This is the first study aimed to assess the direct effect of estradiol on the apparent elastic modulus (E ∗ ) and corresponding cytoskeletal changes of human fetal osteoblasts (hFOB 1.19). The cells were cultured in either medium alone or medium supplemented with β-estradiol and then subjected to Atomic Force Microscopy indentation (AFM) to determine E ∗ . The underlying changes in cytoskeleton were studied by staining the cells with TRITC-Phalloidin. Following estradiol treatment, the cells were also tested for proliferation, alkaline phosphatase activity and mineralization. With estradiol treatment, E ∗ of osteoblasts significantly decreased by 43–46%. The confocal images showed that the changes in f-actin network observed in estradiol treated cells can give rise to the changes in the stiffness of the cells. Estradiol also increases the inherent alkaline phosphatase activity of the cells. Estradiol induced stiffness changes of osteoblasts were not associated with changes in the synthesized mineralized matrix of the cells. Thus, a decrease in osteoblast stiffness with estrogen treatment was

Accounting management software intellectual rent companies

Directory of Open Access Journals (Sweden)

T.S. Osadcha

2015-12-01

Full Text Available Економічні науки. – 2015. – № 4 (74. – P. 43–49: Table 4. – Refs.: 22. As a result of the study it has been established that intellectual rent as additional income arises resulting from the usage of intellectual property objects. At present the issue of the accounting reflection of transactions that form intellectual rent remains to be not thoroughly disclosed and requires more depth study for improving the performance of the innovative enterprises as well as for increasing the informativeness of the accounting system. In connection with the above defined organizational and methodical aspects of accounting operations with intellectual rent in assessing the rents of its type, the definition of accounts for the accounting reflection of the order determining the amount of intellectual rent on accounting data. Proposed document that would facilitate the work of accountants for the calculation of the amount of intellectual rent and provide information about the effectiveness of the company. Application of the proposed method of accounting reflect the formation and distribution of intellectual rent allows management personnel to provide the necessary innovative activity of the enterprise information management rent, since it is a type of income of the enterprise.

Separation – integration – and now …? - An historical perspective on the relationship between German management accounting and financial accounting

OpenAIRE

Brandau, M.; Endenich, C.; Luther, R.; Trapp, R.

2017-01-01

German accounting has traditionally followed a dual ledger approach with strictly separated internal cost accounting, as the basis for management information, and external financial accounting focusing on creditor protection and based on the commercial law. However, the increased adoption of integrated accounting system implies a significant change in the relationship between financial and management accounting systems. We use Hegelian dialectic to trace the historical development of German a...

DIFFERENTIAL EQUATION SIMULATION IN CALCULATION OF LATERAL AND TRANSVERSE-LONGITUDINAL BENDING OF FRAME STRUCTURES WITHOUT AND WITH DUE ACCOUNT OF VISCOELASTIC MATERIAL PROPERTIES

Directory of Open Access Journals (Sweden)

V. M. Ovsianko

2012-01-01

Full Text Available The paper reveals a brand-new direction in simulation of frame and continual structures while calculating static and dynamic loads and stability.  An electronic model has been synthesized  for an investigated object and then it has been analyzed not with the help of  specialized analog computing techniques but by means of high-performance software package for electronic circuit calculation using a personal computer.The given paper contains exact algebraic equations corresponding to differential equations for lateral bending calculation of frame structures without and with due account of viscoelastic material properties in compliance with the Kelvin model.The exact algebraic equation for a beam on elastic supports (or elastic Winkler foundation has been derived for quartic differential equation.The paper presents a number of exact algebraic equations which are equivalent to differential equations for transverse-longitudinal bending calculation of frame structures without and with due account of viscoelastic material properties when lateral and longitudinal loads are applied in the form of  impulses with any periods of their duration and any interchangeability. 

Photobleaching-induced changes in photosensitizing properties of dissolved organic matter

KAUST Repository

Niu, Xi-Zhi; Liu, Chao; Gutié rrez, Leonardo A.; Croue, Jean-Philippe

2014-01-01

Photosensitizing properties of different dissolved organic matter (DOM) were investigated according to their performance in singlet oxygen (1O2), triplet state of DOM (3DOM*), and hydroxyl radical (·OH) productions. The photobleaching of DOM solutions after irradiation was characterized by fluorescence excitation-emission matrix and UV-Vis spectroscopy. The photosensitizing properties of pre-irradiated DOM solutions were changed in a sunlight simulator. The performance of DOMs in photosensitized degradation of several contaminants was investigated. For a 20h exposure, the observed degradation rate constant (kobs) of some contaminants decreased as a function of exposure time, and highly depended on the properties of both DOM and contaminant. Degradation of contaminants with lower kobs was more susceptible to DOM photobleaching-induced decrease in kobs. Under the current experimental conditions, the photobleaching-induced decrease of DOM photo-reactivity in contaminant degradation was mainly attributed to indirect phototransformation of DOM caused by the interactions between photo-inductive DOM moieties and photochemically-produced reactive species. Reactive contaminants can inhibit DOM indirect photobleaching by scavenging reactive species, photosensitized degradation of these contaminants exhibited a stable kobs as a result. This is the first study to report DOM photobleaching-induced changes in the simultaneous DOM photosensitized degradation of contaminants and the inhibitory effect of reactive contaminants on DOM photobleaching.

Photobleaching-induced changes in photosensitizing properties of dissolved organic matter

KAUST Repository

Niu, Xi-Zhi

2014-12-01

Photosensitizing properties of different dissolved organic matter (DOM) were investigated according to their performance in singlet oxygen (1O2), triplet state of DOM (3DOM*), and hydroxyl radical (·OH) productions. The photobleaching of DOM solutions after irradiation was characterized by fluorescence excitation-emission matrix and UV-Vis spectroscopy. The photosensitizing properties of pre-irradiated DOM solutions were changed in a sunlight simulator. The performance of DOMs in photosensitized degradation of several contaminants was investigated. For a 20h exposure, the observed degradation rate constant (kobs) of some contaminants decreased as a function of exposure time, and highly depended on the properties of both DOM and contaminant. Degradation of contaminants with lower kobs was more susceptible to DOM photobleaching-induced decrease in kobs. Under the current experimental conditions, the photobleaching-induced decrease of DOM photo-reactivity in contaminant degradation was mainly attributed to indirect phototransformation of DOM caused by the interactions between photo-inductive DOM moieties and photochemically-produced reactive species. Reactive contaminants can inhibit DOM indirect photobleaching by scavenging reactive species, photosensitized degradation of these contaminants exhibited a stable kobs as a result. This is the first study to report DOM photobleaching-induced changes in the simultaneous DOM photosensitized degradation of contaminants and the inhibitory effect of reactive contaminants on DOM photobleaching.

Current Account Adjustment: Some New Theory and Evidence

OpenAIRE

Jiandong Ju; Shang-Jin Wei

2007-01-01

This paper aims to provide a theory of current account adjustment that generalizes the textbook version of the intertemporal approach to current account and places domestic labor market institutions at the center stage. In general, in response to a shock, an economy adjusts through a combination of a change in the composition of goods trade (i.e., intra-temporal trade channel) and a change in the current account (i.e., intertemporal trade channel). The more rigid the labor market, the slower ...

A dual-process account of auditory change detection.

Science.gov (United States)

McAnally, Ken I; Martin, Russell L; Eramudugolla, Ranmalee; Stuart, Geoffrey W; Irvine, Dexter R F; Mattingley, Jason B

2010-08-01

Listeners can be "deaf" to a substantial change in a scene comprising multiple auditory objects unless their attention has been directed to the changed object. It is unclear whether auditory change detection relies on identification of the objects in pre- and post-change scenes. We compared the rates at which listeners correctly identify changed objects with those predicted by change-detection models based on signal detection theory (SDT) and high-threshold theory (HTT). Detected changes were not identified as accurately as predicted by models based on either theory, suggesting that some changes are detected by a process that does not support change identification. Undetected changes were identified as accurately as predicted by the HTT model but much less accurately than predicted by the SDT models. The process underlying change detection was investigated further by determining receiver-operating characteristics (ROCs). ROCs did not conform to those predicted by either a SDT or a HTT model but were well modeled by a dual-process that incorporated HTT and SDT components. The dual-process model also accurately predicted the rates at which detected and undetected changes were correctly identified.

Molecular dynamics study on the relaxation properties of bilayered ...

Indian Academy of Sciences (India)

2017-08-31

Aug 31, 2017 ... Abstract. The influence of defects on the relaxation properties of bilayered graphene (BLG) has been studied by molecular dynamics simulation in nanometre sizes. Type and position of defects were taken into account in the calculated model. The results show that great changes begin to occur in the ...

Framing Climate Change to Account for Values

Science.gov (United States)

Hassol, S. J.

2011-12-01

Belief, trust and values are important but generally overlooked in efforts to communicate climate change. Because climate change has often been framed too narrowly as an environmental issue, it has failed to engage segments of the public for whom environmentalism is not an important value. Worse, for some of these people, environmentalism and the policies that accompany it may be seen as a threat to their core values, such as the importance of personal freedoms and the free market. Climate science educators can improve this situation by more appropriately framing climate change as an issue affecting the economy and our most basic human needs: food, water, shelter, security, health, jobs, and the safety of our families. Further, because people trust and listen to those with whom they share cultural values, climate change educators can stress the kinds of values their audiences share. They can also enlist the support of opinion leaders known for holding these values. In addition, incorporating messages about solutions to climate change and their many benefits to economic prosperity, human health, and other values is an important component of meeting this challenge. We must also recognize that local impacts are of greater concern to most people than changes that feel distant in place and time. Different audiences have different concerns, and effective educators will learn what their audiences care about and tailor their messages accordingly.

Implications of new accounting rules for income taxes.

Science.gov (United States)

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

1994-02-01

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

Accounting for indirect land-use change in the life cycle assessment of biofuel supply chains

Science.gov (United States)

Sanchez, Susan Tarka; Woods, Jeremy; Akhurst, Mark; Brander, Matthew; O'Hare, Michael; Dawson, Terence P.; Edwards, Robert; Liska, Adam J.; Malpas, Rick

2012-01-01

The expansion of land used for crop production causes variable direct and indirect greenhouse gas emissions, and other economic, social and environmental effects. We analyse the use of life cycle analysis (LCA) for estimating the carbon intensity of biofuel production from indirect land-use change (ILUC). Two approaches are critiqued: direct, attributional life cycle analysis and consequential life cycle analysis (CLCA). A proposed hybrid ‘combined model’ of the two approaches for ILUC analysis relies on first defining the system boundary of the resulting full LCA. Choices are then made as to the modelling methodology (economic equilibrium or cause–effect), data inputs, land area analysis, carbon stock accounting and uncertainty analysis to be included. We conclude that CLCA is applicable for estimating the historic emissions from ILUC, although improvements to the hybrid approach proposed, coupled with regular updating, are required, and uncertainly values must be adequately represented; however, the scope and the depth of the expansion of the system boundaries required for CLCA remain controversial. In addition, robust prediction, monitoring and accounting frameworks for the dynamic and highly uncertain nature of future crop yields and the effectiveness of policies to reduce deforestation and encourage afforestation remain elusive. Finally, establishing compatible and comparable accounting frameworks for ILUC between the USA, the European Union, South East Asia, Africa, Brazil and other major biofuel trading blocs is urgently needed if substantial distortions between these markets, which would reduce its application in policy outcomes, are to be avoided. PMID:22467143

Accounting for indirect land-use change in the life cycle assessment of biofuel supply chains.

Science.gov (United States)

Sanchez, Susan Tarka; Woods, Jeremy; Akhurst, Mark; Brander, Matthew; O'Hare, Michael; Dawson, Terence P; Edwards, Robert; Liska, Adam J; Malpas, Rick

2012-06-07

The expansion of land used for crop production causes variable direct and indirect greenhouse gas emissions, and other economic, social and environmental effects. We analyse the use of life cycle analysis (LCA) for estimating the carbon intensity of biofuel production from indirect land-use change (ILUC). Two approaches are critiqued: direct, attributional life cycle analysis and consequential life cycle analysis (CLCA). A proposed hybrid 'combined model' of the two approaches for ILUC analysis relies on first defining the system boundary of the resulting full LCA. Choices are then made as to the modelling methodology (economic equilibrium or cause-effect), data inputs, land area analysis, carbon stock accounting and uncertainty analysis to be included. We conclude that CLCA is applicable for estimating the historic emissions from ILUC, although improvements to the hybrid approach proposed, coupled with regular updating, are required, and uncertainly values must be adequately represented; however, the scope and the depth of the expansion of the system boundaries required for CLCA remain controversial. In addition, robust prediction, monitoring and accounting frameworks for the dynamic and highly uncertain nature of future crop yields and the effectiveness of policies to reduce deforestation and encourage afforestation remain elusive. Finally, establishing compatible and comparable accounting frameworks for ILUC between the USA, the European Union, South East Asia, Africa, Brazil and other major biofuel trading blocs is urgently needed if substantial distortions between these markets, which would reduce its application in policy outcomes, are to be avoided.

Accounting for the distributional impacts of policy in the green accounts

NARCIS (Netherlands)

Horan, R.D.; Hrubovcak, J.; Shortle, J.S.; Bulte, E.H.

2000-01-01

Green income accounting models are designed to appropriately value changes in a country's natural resource (natural capital) base. However, green NNP is useful as a guide for domestic and international policy only to the extent that it accurately reflects the economic goals and policy options of

Emerging information technologies in accounting and related security risks – what is the impact on the Romanian accounting profession

Directory of Open Access Journals (Sweden)

Sînziana-Maria Rîndașu

2017-12-01

Full Text Available This study investigates whether aspiring and professional accountants understand the benefits and security challenges brought by emerging technologies such as: Big Data, data analytics, cloud computing and mobile technologies. 115 participants took part in a survey during January and February 2017, all having at least one year of practical experience in accounting or audit and 80% of them being affiliated with national or international accounting professional bodies. The research has three key findings: (1 Professional accountants and auditors are having in average a theoretical knowledge of the emerging technologies in the accounting field, but they still need to enhance their skills to exploit them efficiently, (2 Mobile technologies started to be adopted by the Romanian practitioners and (3 The profession has become aware of the security risks brought by emerging technologies in the digital accounting. The accounting profession is on the verge of change and the practitioners do not yet possess sufficient skills regarding the analyzed emerging technologies. As per this, the professional bodies and academic environment should reassess their curricula to enforce the necessary changes for preparing practitioners to successfully face the future challenges and avoid their replacement by other professions more qualified.

Generational Accounting, Solidarity and Pension Losses

NARCIS (Netherlands)

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

2006-01-01

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

Changes in the vibrational properties of graphene and other related nanostructures under strain

International Nuclear Information System (INIS)

Codorniu Pujals, D.

2015-01-01

It is well known that the presence of strain in solids modifies their vibrational properties due to the variation of the atomic position and the changes of the interatomic distances. Monolayer graphene is especially sensible to the effects of strain, for example, to that produced by the curvature of some region of the graphene plane. These changes in the vibrational properties of graphene modifies in different way its Raman spectrum. In the case of other graphene-related materials as fullerenes, nano-onions and nano tubes, the curvature is always present, consequently, there is a modification of the vibrational properties in relation with those in graphene, due to the strain provoked by curvature. In this paper, the overall picture of the effect of strain on the vibrational properties of graphene and other carbon nanostructures is presented from a theoretical point of view and the main considerations are correlated with experimental results from Raman spectroscopy (Author)

Data supporting the prediction of the properties of eutectic organic phase change materials

Directory of Open Access Journals (Sweden)

Samer Kahwaji

2018-04-01

Full Text Available The data presented in this article include the molar masses, melting temperatures, latent heats of fusion and temperature-dependent heat capacities of fifteen fatty acid phase change materials (PCMs. The data are used in conjunction with the thermodynamic models discussed in Kahwaji and White (2018 [1] to develop a computational tool that calculates the eutectic compositions and thermal properties of eutectic mixtures of PCMs. The computational tool is part of this article and consists of a Microsoft Excel® file available in Mendeley Data repository [2]. A description of the computational tool along with the properties of nearly 100 binary mixtures of fatty acid PCMs calculated using this tool are also included in the present article. The Excel® file is designed such that it can be easily modified or expanded by users to calculate the properties of eutectic mixtures of other classes of PCMs. Keywords: Phase change materials, PCM, Eutectic, Thermal properties, Thermal energy storage

Computer Forensics for Graduate Accountants: A Motivational Curriculum Design Approach

OpenAIRE

Grover Kearns

2010-01-01

Computer forensics involves the investigation of digital sources to acquire evidence that can be used in a court of law. It can also be used to identify and respond to threats to hosts and systems. Accountants use computer forensics to investigate computer crime or misuse, theft of trade secrets, theft of or destruction of intellectual property, and fraud. Education of accountants to use forensic tools is a goal of the AICPA (American Institute of Certified Public Accountants). Accounting stu...

Does media reputation affect properties of accounts payable?

NARCIS (Netherlands)

Van den Bogaerd, M.; Aerts, Walter

We examine economic benefits of a firm's corporate reputation by investigating the association between its media reputation and properties of trade payables in a sample of listed UK firms. Our results document a significant positive association between a firm's overall media reputation and both the

Accounting for the risk of extreme outcomes in an integrated assessment of climate change

International Nuclear Information System (INIS)

Gerst, Michael D.; Howarth, Richard B.; Borsuk, Mark E.

2010-01-01

The potential for climate catastrophes, represented by 'fat-tailed' distributions on consequences, has attracted much attention recently. To date, however, most integrated assessment models have either been largely deterministic or deterministic with ex-post sensitivity analysis. The conclusions of such analyses are likely to differ from those employing models that accurately characterize society's joint preferences concerning time and risk, especially when distributions are fat-tailed. Using a dynamic stochastic general equilibrium model adapted from Nordhaus's DICE model, we show that failing to accurately account for risk can lead to substantial underestimation of the net benefits of greenhouse gas abatement. A robust finding of our analysis is that a lenient 'policy ramp' emissions reduction strategy is preferable over a more aggressive strategy-such as that advocated by the Stern Review-only if the model does not account for uncertainty about the climate system, the carbon cycle and economic damages, and specifies a consumption discount rate that is counterfactually higher than the historical global weighted average cost of capital of 4.0%. In the debate over uncertainty and time discounting, our results imply that what matters most in climate change assessment is the inclusion and particular specification of uncertainty rather than the precise choice of discount rate.

Towards a theory of life satisfaction : Accounting for stability, change and volatility in 25-year life trajectories in Germany

NARCIS (Netherlands)

Headey, Bruce; Muffels, Ruud

2016-01-01

An adequate theory of Life Satisfaction (LS) needs to take account of both factors that tend to stabilise LS and those that change it. The most widely accepted theory in the recent past – set-point theory – focussed solely on stability (Brickman and Campbell, 1971; Lykken and Tellegen, 1996). That

DMFCA Model as a Possible Way to Detect Creative Accounting and Accounting Fraud in an Enterprise

Directory of Open Access Journals (Sweden)

Jindřiška Kouřilová

2013-05-01

Full Text Available The quality of reported accounting data as well as the quality and behaviour of their users influence the efficiency of an enterprise’s management. Its assessment could therefore be changed as well. To identify creative accounting and fraud, several methods and tools were used. In this paper we would like to present our proposal of the DMFCA (Detection model Material Flow Cost Accounting balance model based on environmental accounting and the MFCA (Material Flow Cost Accounting as its method. The following balance areas are included: material, financial and legislative. Using the analysis of strengths and weaknesses of the model, its possible use within a production and business company were assessed. Its possible usage to the detection of some creative accounting techniques was also assessed. The Model is developed in details for practical use and describing theoretical aspects.

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.

Comments on Thermal Physical Properties Testing Methods of Phase Change Materials

Directory of Open Access Journals (Sweden)

Jingchao Xie

2013-01-01

Full Text Available There is no standard testing method of the thermal physical properties of phase change materials (PCM. This paper has shown advancements in this field. Developments and achievements in thermal physical properties testing methods of PCM were commented, including differential scanning calorimetry, T-history measurement, the water bath method, and differential thermal analysis. Testing principles, advantages and disadvantages, and important points for attention of each method were discussed. A foundation for standardized testing methods for PCM was made.

41 CFR 105-64.503 - What is an accounting of disclosures?

Science.gov (United States)

2010-07-01

... Administration 64-GSA PRIVACY ACT RULES 64.5-Disclosure of Records § 105-64.503 What is an accounting of... of the record, whichever is longer. The accounting of disclosure information includes the name of the... 41 Public Contracts and Property Management 3 2010-07-01 2010-07-01 false What is an accounting of...

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

Directory of Open Access Journals (Sweden)

Horbach Tatiana

2018-01-01

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

4 CFR 25.4 - Preservation of property.

Science.gov (United States)

2010-01-01

... 4 Accounts 1 2010-01-01 2010-01-01 false Preservation of property. 25.4 Section 25.4 Accounts GOVERNMENT ACCOUNTABILITY OFFICE GENERAL PROCEDURES CONDUCT IN THE GOVERNMENT ACCOUNTABILITY OFFICE BUILDING AND ON ITS GROUNDS § 25.4 Preservation of property. The improper disposal of rubbish in the GAO...

Soil carbon accounting and assumptions for forestry and forest-related land use change

Science.gov (United States)

Linda S. Heath; James E. Smith

2000-01-01

Comprehensive, large-scale carbon accounting systems are needed as nations agree to work toward reducing their greenhouse gas (GHG) emissions. However, adopting a standard accounting system is difficult because multiple science and policy uses for such a system help fuel the debate about the nature of an appropriate system. Accounting systems must address all major...

Documentation of Accounting Records in Light of Legislative Innovations

OpenAIRE

K. V. BEZVERKHIY

2017-01-01

Legislative reforms in accounting aim to simplify accounting records and compilation of financial reports by business entities, thus increasing the position of Ukraine in the global ranking of Doing Business. This simplification is implied in the changes in the Regulation on Documentation of Accounting Records, entered into force to the Resolution of the Ukrainian Ministry of Finance. The objective of the study is to analyze the legislative innovations involved. The review of changes in docum...

The management accounting vocational fallacy

OpenAIRE

Shuttleworth, Christina Cornelia

2014-01-01

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

EDDA 1.0: integrated simulation of debris flow erosion, deposition and property changes

Science.gov (United States)

Chen, H. X.; Zhang, L. M.

2015-03-01

Debris flow material properties change during the initiation, transportation and deposition processes, which influences the runout characteristics of the debris flow. A quasi-three-dimensional depth-integrated numerical model, EDDA (Erosion-Deposition Debris flow Analysis), is presented in this paper to simulate debris flow erosion, deposition and induced material property changes. The model considers changes in debris flow density, yield stress and dynamic viscosity during the flow process. The yield stress of the debris flow mixture determined at limit equilibrium using the Mohr-Coulomb equation is applicable to clear water flow, hyper-concentrated flow and fully developed debris flow. To assure numerical stability and computational efficiency at the same time, an adaptive time stepping algorithm is developed to solve the governing differential equations. Four numerical tests are conducted to validate the model. The first two tests involve a one-dimensional debris flow with constant properties and a two-dimensional dam-break water flow. The last two tests involve erosion and deposition, and the movement of multi-directional debris flows. The changes in debris flow mass and properties due to either erosion or deposition are shown to affect the runout characteristics significantly. The model is also applied to simulate a large-scale debris flow in Xiaojiagou Ravine to test the performance of the model in catchment-scale simulations. The results suggest that the model estimates well the volume, inundated area, and runout distance of the debris flow. The model is intended for use as a module in a real-time debris flow warning system.

Influence of accuracy of thermal property data of a phase change material on the result of a numerical model of a packed bed latent heat storage with spheres

Energy Technology Data Exchange (ETDEWEB)

Arkar, C.; Medved, S. [University of Ljubljana, Faculty of Mechanical Engineering, Askerceva 6, 1000 Ljubljana (Slovenia)

2005-11-01

With the integration of latent-heat thermal energy storage (LHTES) in building services, solar energy and the coldness of ambient air can be efficiently used to reduce the energy used for heating and cooling and to improve the level of living comfort. For this purpose, a cylindrical LHTES containing spheres filled with paraffin was developed. For the proper modelling of the LHTES thermal response the thermal properties of the phase change material (PCM) must be accurately known. This article presents the influence of the accuracy of thermal property data of the PCM on the result of the prediction of the LHTES's thermal response. A packed bed numerical model was adapted to take into account the non-uniformity of the PCM's porosity and the fluid's velocity. Both are the consequence of a small tube-to-sphere diameter ratio, which is characteristic of the developed LHTES. The numerical model can also take into account the PCM's temperature-dependent thermal properties. The temperature distribution of the latent heat of the paraffin (RT20) used in the experiment in the form of apparent heat capacity was determined using a differential scanning calorimeter (DSC) at different heating and cooling rates. A comparison of the numerical and experimental results confirmed our hypothesis relating to the important role that the PCM's thermal properties play, especially during slow running processes, which are characteristic for our application.

When accounting was economics

Directory of Open Access Journals (Sweden)

Mieczysław Dobija

2015-04-01

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

MANAGERIAL AND COST ACCOUNTING PRACTICES - A ROMANIAN OVERVIEW

Directory of Open Access Journals (Sweden)

CARDOS ILDIKO REKA

2011-12-01

Full Text Available Research theme Globalization and technological changes generates complexity both in the business environment and the accounting systems. Under these conditions managerial accounting needs to learn new practices in order to become an active consultant of management. Objectives: The main objective of this paper is to present how managerial accounting changed over the years in Romania. We intend to present how the managerial accounting system is implemented within Romanian organizations, to report the level of adoption of traditional practices, tools and techniques, to identify to what extent contemporary managerial accounting practices are implemented and used, and finally to identify whether managerial accounting information is useful for business decisions. Prior works: Over the years researchers from all over the world were interested in managerial accounting changes and innovations, in managerial accounting practices, tools and techniques adopted by organizations. On international level the study made by Pavlatos and Paggios (2009 and on national level the study made by Jinga et al (2010 represents the starting point of our study. Both research team conducted a study on managerial accounting practices and the utility of managerial accounting information and found out that managerial accounting information is useful for managers in the decision making process but traditional practices, tools and techniques are used to 'produce' this type of information. Design/methodology : An empirical study was conducted in 2010 within Romanian accounting professionals. A questionnaire was sent to a number of 1871 professionals members of The Body of Expert and Licensed Accountants of Romania regarding managerial accounting practices, tools and techniques adopted and implemented. Data obtained was processed and analyzed with the help of descriptive statistics. Results/findings - Romanian professionals consider that managerial accounting information is useful

An integration of competing accounts on children’s number line estimation

Directory of Open Access Journals (Sweden)

Tanja eDackermann

2015-07-01

Full Text Available Children’s estimation patterns in bounded number line estimation reveal marked developmental changes. Three different theoretical accounts were proposed to explain these changes: a log-to-linear shift account, a proportion-judgment account and a two-linear account considering familiarity with numbers or the understanding of the place-value structure of the Arabic number system. However, only the first two accounts are considered prominently in the ongoing scientific debate. Therefore, we first present a reanalysis of number line estimation data of Austrian first-graders contrasting all three accounts. Results indicate that the two-linear account is a reliable alternative to the log-to-linear shift as well as the proportion-judgment account. However, we do not claim the two-liner account to provide an exhaustive explanation for the observed developmental changes. We rather introduce the idea that aspects of all three accounts may complement - instead of exclude - each other. Jointly considering conceptual (i.e., familiarity, place-value and procedural (i.e., proportion-judgments aspects will allow for a more comprehensive understanding of children’s development in number line estimation.

Accounting mortgage transactions: directions of improvement

Directory of Open Access Journals (Sweden)

I.M. Vygivska

2016-12-01

Full Text Available Fragmentation methods of accounting of contractual obligations secured by mortgage, discussion questions evaluating the object of mortgage at the stage of conclusion of loan agreements (credit and the probability of default and foreclosure with the mortgagor necessitated a comprehensive research and development of methodical maintenance of accounting mortgage transactions in subjects of its implementation (the mortgagor and mortgagee, including the improvement of the order of accounting reflection operations with a mortgage of property rights, hypothec, «solid mortgage», mortgage securities, the mortgage of goods in circulation or processing. The article also provides the procedure of evaluating the object of mortgage at default of the mortgagor conditions of the contract taking into account its depreciation (physical and moral deterioration during the loan repayment period; the author specifies the procedure for recording of transactions related to the sale of such objects as the basis for providing contractual management process obligations of the debtor with relevant information.

7 CFR 1770.15 - Supplementary accounts required of all borrowers.

Science.gov (United States)

2010-01-01

... operating period and not provided for elsewhere such as a gross receipts tax, franchise taxes, and capital... service (Accounts 2112 through 2441) and property held for future telecommunications use (Account 2002... gross receipts, franchise, and capital stock tax expense incurred in the current operating period. This...

Effects of land-use changes on soil properties : volcano watershed in Quito, Ecuador

OpenAIRE

Podwojewski, Pascal; Poulenard, J.; Janeau, Jean-Louis

2015-01-01

In the highlands of southern Colombia and northern Ecuador, soils developed on volcanic ash deposits have specific properties: high water retention, high hydraulic conductivity and high carbon (C) contents. The main role of the soils is to regulate the water available for the dense population living in the valleys. Soil properties and land use depend on their altitudes. Any important modification of land-use change has a serious effect on soil properties and consequently the ecosystem propert...

Visual-Haptic Integration: Cue Weights are Varied Appropriately, to Account for Changes in Haptic Reliability Introduced by Using a Tool

OpenAIRE

Chie Takahashi; Simon J Watt

2011-01-01

Tools such as pliers systematically change the relationship between an object's size and the hand opening required to grasp it. Previous work suggests the brain takes this into account, integrating visual and haptic size information that refers to the same object, independent of the similarity of the ‘raw’ visual and haptic signals (Takahashi et al., VSS 2009). Variations in tool geometry also affect the reliability (precision) of haptic size estimates, however, because they alter the change ...

75 FR 1654 - States' Decisions on Participating in Accounting and Auditing Relief for Federal Oil and Gas...

Science.gov (United States)

2010-01-12

...' Decisions on Participating in Accounting and Auditing Relief for Federal Oil and Gas Marginal Properties... participate in accounting and auditing relief for Federal oil and gas marginal properties located within the... the Code of Federal Regulations (CFR), to provide two types of accounting and auditing relief for...

Reciprocal Accountability for Transformative Change: New Hampshire's Performance Assessment of Competency Education

Science.gov (United States)

Marion, Scott F.; Vander Els, Jonathan; Leather, Paul

2017-01-01

In New Hampshire, a new performance assessment system focuses on reciprocal accountability and shared leadership among teachers and leaders at the school, district, and state levels. This concept of reciprocal accountability, developed by school improvement expert Richard Elmore, is at the core of New Hampshire's Performance Assessment of…

Evolution of sorption properties in large-scale concrete structures accounting for long-term physical-chemical concrete degradation - 59297

International Nuclear Information System (INIS)

Perko, Janez; Jacques, Diederik; Mallants, Dirk; Seetharam, Suresh

2012-01-01

Long-term safety of radioactive waste disposal facilities relies on the longevity of natural or engineered barriers designed to minimize the migration of contaminants from the facility into the environment. Especially near surface disposal facilities, such as planned by ONDRAF/NIRAS for the Dessel site in Belgium, long-term safety relies almost exclusively on the containment ability of the engineered barriers (EB) with concrete being the most important EB material used. Concrete is preferred over other materials mainly due to its favourable chemical properties resulting in a high chemical retention capacity, and owing to its good hydraulic isolation properties. However, due to the long time frames typically involved in safety assessment, the chemical, physical and mechanical properties of concrete evolve in time. The alterations in concrete mineralogy also cause changes in pH and sorption behaviour for many radionuclides during chemical degradation processes. Application of dynamic sorption of concrete requires an adequate knowledge of long-term concrete degradation processes, knowledge of the effect of changing mineralogy to sorption of radionuclides and knowledge of large-scale system behaviour over time. Moreover, when applied to safety assessment models, special attention is required to assure robustness and transparency of the implementation. The discussion in this paper focuses on the sorption properties of concrete; selection of data, rescaling issues and on the hypotheses used to build a robust and yet transparent dynamic model for large-scale concrete structures for assessing the long-term performance. In this paper we summarize the steps required for the appropriate use of sorption values for large-scale cementitious components accounting for long-term concrete degradation in safety assessment studies. Four steps were recognized through the safety assessment in the framework of the license application for the near-surface disposal facility in Dessel

30 CFR 204.205 - How do I obtain accounting and auditing relief?

Science.gov (United States)

2010-07-01

... 30 Mineral Resources 2 2010-07-01 2010-07-01 false How do I obtain accounting and auditing relief... MINERALS REVENUE MANAGEMENT ALTERNATIVES FOR MARGINAL PROPERTIES Accounting and Auditing Relief § 204.205 How do I obtain accounting and auditing relief? (a) To take cumulative reports and payments relief...

Professionalism in a changing tax environment : the impact of general anti-avoidance legislation on the accounting profession

OpenAIRE

Holst, Susan

2016-01-01

Tackling tax avoidance has become a priority for tax authorities. The accounting profession has been subject to significant criticism for its role in the promotion and facilitation of what may be regarded as aggressive tax avoidance. In response to this increasing issue of public concern, tax authorities have sought to tackle tax avoidance through the introduction of general anti-avoidance rules and supplementary provisions. These regulatory changes may be regarded as an attempt by tax author...

Evolution of standardized procedures for adjusting lumber properties for change in moisture content

Science.gov (United States)

David W. Green; James W. Evans

2001-01-01

This paper documents the development of procedures in American Society for Testing and Materials standards for adjusting the allowable properties of lumber for changes in moisture content. The paper discusses the historical context of efforts to establish allowable properties on a consensus basis, beginning in the 19th century. Where possible, the reasons for proposed...

Incomplete contracting theory in empirical accounting research

NARCIS (Netherlands)

van Lent, L.A.G.M.

1999-01-01

In three essays, the implications of the costly contracting approach in accounting are investigated. First, the consequences of changing the set of acceptable accounting techniques in the banking and insurance industry are examined. The regulations imposed by a government agency alter the

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.

18 CFR 367.1760 - Account 176, Derivative instrument assets-Hedges.

Science.gov (United States)

2010-04-01

... change in the fair value of derivative instrument assets designated by the service company as cash flow... flow hedge it will record the change in the fair value of the derivative instrument in this account... must record the change in the fair value of the derivative instrument in this account with a concurrent...

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.

Sri Lanka : Country Financial Accountability Assessment

OpenAIRE

World Bank

2003-01-01

The framework for public financial accountability in Sri Lanka is founded in the principles of governance associated with the model inherited from the British, widely accepted as appropriate for the country. The primary accountability institutions, and organizations for financial management, control, audit and legislative scrutiny have, however, not evolved in line with the changes in the ...

76 FR 78343 - HOME Investment Partnerships Program: Improving Performance and Accountability; and Updating...

Science.gov (United States)

2011-12-16

... CFR Parts 91 and 92 HOME Investment Partnerships Program: Improving Performance and Accountability... Performance and Accountability; and Updating Property Standards AGENCY: Office of the Assistant Secretary for... regulatory requirements and establish new requirements designed to enhance accountability by States and units...

76 FR 6819 - States' Decisions on Participating in Accounting and Auditing Relief for Federal Oil and Gas...

Science.gov (United States)

2011-02-08

...' Decisions on Participating in Accounting and Auditing Relief for Federal Oil and Gas Marginal Properties... or not participate in accounting and auditing relief for Federal oil and gas marginal properties... September 13, 2004 (69 FR 55076), provide two types of accounting and auditing relief for Federal onshore or...

Accountability in Times of Austerity

DEFF Research Database (Denmark)

Hansen, Hanne Foss; Kristiansen, Mads Bøge

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

The changing role of Material Control and Accountability at Savannah River Site

International Nuclear Information System (INIS)

Rodriguez, M.P.

1994-01-01

As Westinghouse Savannah River Company has been faced with the challenge of better meeting DOE needs with reduced budgets and manpower, the Materials Control and Accountability (MC ampersand A) organization has taken a hard look at its roles and responsibilities. A MC ampersand A program is composed of many functions that can not only meet safeguards needs, but can be used by several organizations across the site to meet their needs as well. These functions include nuclear material measurements, tracking, accounting, and inventory control. The infrastructure in place to provide these functions for accountable nuclear materials requires only a few adjustments to expand to other areas of nuclear materials accounting and control. By integrating several organizations' requirements, the MC ampersand A section can allow line organizations to reduce their costs and rely on the section to better service their needs. On the reverse side, MC ampersand A has completed several cost reduction measures that will allow it to expand its role with no increased costs. The roles and responsibilities of the nuclear material control and accountability program should be expanded. The program's existing information infrastructure, and knowledge and experience in nuclear material measurements and safeguards can be built upon to meet the needs of new areas such as waste management and decommissioning and decontamination while continuing to support the existing processing. and storage efforts of current facilities

Computer programs as accounting object

Directory of Open Access Journals (Sweden)

I.V. Perviy

2015-03-01

Full Text Available Existing approaches to the regulation of accounting software as one of the types of intangible assets have been considered. The features and current state of the legal protection of computer programs have been analyzed. The reasons for the need to use patent law as a means of legal protection of individual elements of computer programs have been discovered. The influence of the legal aspects of the use of computer programs for national legislation to their accounting reflection has been analyzed. The possible options for the transfer of rights from computer programs copyright owners have been analyzed that should be considered during creation of software accounting system at the enterprise. Identified and analyzed the characteristics of computer software as an intangible asset under the current law. General economic characteristics of computer programs as one of the types of intangible assets have been grounded. The main distinguishing features of software compared to other types of intellectual property have been all ocated

31 CFR 515.311 - Property; property interests.

Science.gov (United States)

2010-07-01

... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Property; property interests. 515.311 Section 515.311 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE... way of limitation, money, checks, drafts, bullion, bank deposits, savings accounts, debts...

Integrating indicators in a national accounting matrix including environmental accounts (NAMEA)

International Nuclear Information System (INIS)

De Haan, M.; Keuning, S.J.; Bosch, P.R.

1993-01-01

Five environmental indicators are conceptually and numerically integrated into a National Accounting Matrix including Environmental Accounts (NAMEA) for 1989. As a consequence, these estimates are directly comparable with outcomes of major macro-economic aggregates in the conventional accounts. In the NAMEA, emissions of all kinds of polluting agents are recorded by industry and by consumption purpose. Subsequently, these agents are grouped into five environmental themes: greenhouse effect, ozone layer depletion, acidification, eutrophication and waste accumulation. The contributions of agents to certain themes are expressed in theme-related environmental stress equivalents. Per theme, these stress equivalents are confronted with policy norms set by the Netherlands government for the year 2000. This results in a statistical framework at a meso-level from which integrated economic and environmental indicators are derived. The NAMEA may also serve as a data base and analytical device for modelling interactions between the national economy and changes in the environment. 13 tabs., 2 app., 32 refs

Visual-Haptic Integration: Cue Weights are Varied Appropriately, to Account for Changes in Haptic Reliability Introduced by Using a Tool

Directory of Open Access Journals (Sweden)

Chie Takahashi

2011-10-01

Full Text Available Tools such as pliers systematically change the relationship between an object's size and the hand opening required to grasp it. Previous work suggests the brain takes this into account, integrating visual and haptic size information that refers to the same object, independent of the similarity of the ‘raw’ visual and haptic signals (Takahashi et al., VSS 2009. Variations in tool geometry also affect the reliability (precision of haptic size estimates, however, because they alter the change in hand opening caused by a given change in object size. Here, we examine whether the brain appropriately adjusts the weights given to visual and haptic size signals when tool geometry changes. We first estimated each cue's reliability by measuring size-discrimination thresholds in vision-alone and haptics-alone conditions. We varied haptic reliability using tools with different object-size:hand-opening ratios (1:1, 0.7:1, and 1.4:1. We then measured the weights given to vision and haptics with each tool, using a cue-conflict paradigm. The weight given to haptics varied with tool type in a manner that was well predicted by the single-cue reliabilities (MLE model; Ernst and Banks, 2002. This suggests that the process of visual-haptic integration appropriately accounts for variations in haptic reliability introduced by different tool geometries.

Changes in Accounting Education: Improving Principles Content for Better Understanding.

Science.gov (United States)

Boyd, David T.; Boyd, Sanithia C.; Boyd, William L.

2000-01-01

Offers suggestions for more effective teaching of the first course of accounting in terms of time, content, and process. Suggests the use of visual aids and the concepts approach. (Contains 18 references.) (JOW)

Reporting of right-to-use according to International Accounting standards Principles

Directory of Open Access Journals (Sweden)

Patrik Svoboda

2010-01-01

Full Text Available The problem of whether and how to report in financial statements the right to use property and the obligation to pay rent or return the used property to the lessor after leasing is a fairly complex area in which it is difficult to find a generally acceptable accounting treatment. Especially for entities that are the subject of public interest, it is being demanded that in view of space comparability operative leasing should be reported on the side of lessee in the statement on financial position, both on the liabilities side, as well as on the assets side. Some possible approaches to reporting these facts are analyzed in this paper. At first the attention was paid to the simple operational lease contracts with a fixed term lease – there were compared the impacts of this way of reporting with the impact of existing accounting solutions. Moreover, the attention was also paid to the complicated lease contracts, such contracts with an option to extend contract or leasing contracts in which rents are divided into a fixed part and a part constructed variable. There were evaluated the effects of different views on the reporting of these contracts, in particular the views of the IASB and the FASB. Many preparers of accounts, however, justifiably concerned that this solution is quite complicated and the entity would be unduly burdensome due to the benefits achieved. This problem could be even more pronounced for smaller entities for potential adjustments to standards for SMEs. Such entities are often against mere change over to the principle based on the transfer of risk and commissions connected with leasing.

Account Deletion Prediction on RuNet: A Case Study of Suspicious Twitter Accounts Active During the Russian-Ukrainian Crisis

Energy Technology Data Exchange (ETDEWEB)

Volkova, Svitlana; Bell, Eric B.

2016-06-17

Social networks are dynamically changing over time e.g., some accounts are being created and some are being deleted or become private. This ephemerality at both an account level and content level results from a combination of privacy concerns, spam, and deceptive behaviors. In this study we analyze a large dataset of 180,340 accounts active during the Russian-Ukrainian crisis to discover a series of predictive features for the removal or shutdown of a suspicious account. We find that unlike previously reported profile and net- work features, lexical features form the basis for highly accurate prediction of the deletion of an account.

Changes in the Optical Properties of Simulated Shuttle Waste Water Deposits- Urine Darkening

Science.gov (United States)

Albyn, Keith; Edwards, David; Alred, John

2004-01-01

Manned spacecraft have historically dumped the crew generated waste waster overboard, into the environment in which the spacecraft operates, sometimes depositing the waste water on the external spacecraft surfaces. The change in optical properties of wastewater deposited on spacecraft external surfaces, from exposure to space environmental effects, is not well understood. This study used nonvolatile residue (NVR) from Human Urine to simulate wastewater deposits and documents the changes in the optical properties of the NVR deposits after exposure to ultra violet (UV) radiation. Twenty NVR samples of, 0-angstromes/sq cm to 1000-angstromes/sq cm, and one sample contaminated with 1 to 2-mg/sq cm were exposed to UV radiation over the course of approximately 6151 equivalent sun hours (ESH). Random changes in sample mass, NVR, solar absorbance, and infrared emission were observed during the study. Significant changes in the UV transmittance were observed for one sample contaminated at the mg/sq cm level.

Changes in the Optical Properties of Simulated Shuttle Waste Water Deposits: Urine Darkening

Science.gov (United States)

Albyn, Keith; Edwards, David; Alred, John

2003-01-01

Manned spacecraft have historically dumped the crew generated waste water overboard, into the environment in which the spacecraft operates, sometimes depositing the waste water on the external spacecraft surfaces. The change in optical properties of wastewater deposited on spacecraft external surfaces, from exposure to space environmental effects, is not well understood. This study used nonvolatile residue (NVR) from Human Urine to simulate wastewater deposits and documents the changes in the optical properties of the NVR deposits after exposure to ultra violet(UV)radiation. Twenty four NVR samples of, 0-angstromes/sq cm to 1000-angstromes/sq cm, and one sample contaminated with 1 to 2-mg/sq cm were exposed to UV radiation over the course of approximately 6151 equivalent sun hours (ESH). Random changes in sample mass, NVR, solar absorbance, and infrared emission were observed during the study. Significant changes in the UV transmittance were observed for one sample contaminated at the mg/sq cm level.

Design of accounting curriculum: The case of Estonia

Directory of Open Access Journals (Sweden)

Alver Lehte

2014-01-01

Full Text Available The process of globalization sets new requirements for the professional qualification of accountants and auditors. In the business world globalized investment market demands consistent high quality financial information across borders; investors are looking for a global accounting profession to provide it. There is more pressure on accounting professionals to expand and enhance their knowledge, skills, and abilities beyond what they are currently likely to possess. Providers of accounting education must take into account the changed world and create contemporary curricula. In Estonia the change from a command to a market economy has inevitably influenced not only the accounting framework but also the entire system of accounting education. It is clear that without a design of accounting curricula it is practically impossible to fulfill requirements of nowadays high quality financial information. Tallinn University of Technology (TUT holds on the advanced level of accounting education the leading position in Estonia. The accounting curriculum (on the graduate level as well as undergraduate level is the most popular among all curricula at the Tallinn School of Economics and Business Administration of TUT. It is a joint system, which consists of undergraduate and graduate degree programs. Small sub specializations: for example in financial accounting, managerial cost accounting, taxation and auditing become evident while interpreting the graduate and undergraduate programs as one united system. The paper explains a new model of accounting curriculum developed at TUT as well as its educational philosophy and principles of designing. It also describes conditions required for development and continuous improvement of competitive curriculum.

Giddens’ Triad in Accounting Research

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Edson Roberto Macohon

2015-09-01

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

Is the Birth of New "Display" Standards the Death of Fund Accounting?

Science.gov (United States)

Gallo, Robert P.

1994-01-01

Implementation of new college and university accounting standards for financial statements do not change the need for institutional accountability and, therefore, for fund accounting. The new standards will, however, change the level and appearance of external reporting. (MSE)

Preparation and thermal properties of short carbon fibers/erythritol phase change materials

International Nuclear Information System (INIS)

Zhang, Qiang; Luo, Zhiling; Guo, Qilin; Wu, Gaohui

2017-01-01

Highlights: • Short carbon fiber (SCF)/erythritol phase change composites (PCCs) are prepared and tested. • The PCCs possess large heat capacity and high thermal conductivity. • The size of SCFs can affect thermal conductivities of SCF/erythritol PCCs. • The size of SCFs has negligible effects on melting points and enthalpies. • The SCF/erythritol PCCs show good temperature-regulated property. - Abstract: The thermal properties of the short carbon fibers (SCFs) filled erythritol phase change composites (PCCs) were investigated experimentally. The samples were prepared with different mass loadings of two kinds of SCFs, 1%, 2%, 4%, 7% and 10%. The melting points and phase change enthalpies were measured by differential scanning calorimeter (DSC). The effects of SCFs on the melting points are relatively small but the enthalpies were reduced with the loadings of SCFs. The greatest loss of enthalpies is 11.3% for composites filled with 10% SCFs. The thermal conductivities increased with the loadings of SCFs but not linearly. The highest thermal conductivity is 3.92 W/(m⋅K) for the composites with 10% longer SCFs, which was enhanced by 407.8% compared to pure erythritol (0.77 W/(m⋅K)). Composites filled with longer SCFs possess higher thermal conductivity and the mechanisms were discussed. A simple setup was made to test the temperature-regulated property of these materials. These include pure erythritol and phase change composites with different loading of SCFs. The PCCs have shown good application potential and the longer SCFs can lead to the better performance of PCCs.

Measuring solvent barrier properties of paper

International Nuclear Information System (INIS)

Bollström, Roger; Saarinen, Jarkko J; Toivakka, Martti; Räty, Jukka

2012-01-01

New methods for measuring barrier properties against solvents, acids and bases on dispersion coated paper were developed and investigated. Usability, reliability and repeatability were compared both between the new methods and with the standardized method for measuring barrier properties against water vapor. Barrier properties could be measured with all methods and the results obtained by the different methods were in correlation with each other. A qualitative method based on a trace color provided an indicative result, whereas further developed methods also took into account the durability. The effective barrier lifetime could be measured by measuring the conductivity through the substrate as a function of time, or by utilizing a glass prism where the change in refractive index caused by penetrated liquid was monitored, also as a function of time. Barrier properties against water and humidity were also measured and were found not to be predictors for barrier properties against either solvents, or acids or bases, which supports the need to develop new methods

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...

Comparison of accounting methods for business combinations

Directory of Open Access Journals (Sweden)

Jaroslav Sedláček

2012-01-01

Full Text Available The revised accounting rules applicable to business combinations in force on July1st 2009, are the result of several years efforts the convergence of U.S. and International Committee of the Financial Accounting Standards. Following the harmonization of global accounting procedures are revised and implemented also Czech accounting regulations. In our research we wanted to see how changes can affect the strategy and timing of business combinations. Comparative analysis is mainly focused on the differences between U.S. and international accounting policies and Czech accounting regulations. Key areas of analysis and synthesis are the identification of business combination, accounting methods for business combinations and goodwill recognition. The result is to assess the impact of the identified differences in the reported financial position and profit or loss of company.

Business Property - tax and accounting aspects

OpenAIRE

ANTOŇŮ, Ivona

2007-01-01

In this Bachelor's thesis I have examined the issue of business assets while focusing on the aspects of taxation and book-keeping. The objective of this work is an analysis of the limits of business assets in accordance with valid Czech legislations and the application of book-keeping and taxation consequences in practical terms of changes in business assets. The theoretic section characterizes business assets in terms of physical and legal entities, the company's proprietary structure, which...

Nonlinear Changes in Soil Properties and Their Impact on Ecosystems

Science.gov (United States)

Chadwick, O. A.; Chorover, J. D.

2001-12-01

Soils are open systems that act as a membrane at Earth's surface. Water and dissolved acids are the main materials transferred into soils, whereas water and lithogenic solutes dominate the output with the net result being depletion of rock forming constituents such as silica and base cations that are also ecosystem nutrients. The time-dependent coupling of water flux and chemical reactions determines the nature of the colloidal phase that is responsible for nutrient retention. Pedogenesis is a biogeochemical process that is constrained by thermodynamics, but still maintains considerable flexibility as a result of parallel reaction kinetics and a spatially heterogeneous matrix. In the open system, there are many processes that are governed by nonlinear response to changes in environmental variables and/or internal soil properties. From a thermodynamic perspective, the chemistry of pedogenesis is characterized by a number of thresholds. Simultaneous acid-base, ion exchange, redox and mineral transformation reactions interact to determine the direction and rate of change. Over time, the reaction of atmospheric acids with soil bases changes the acid neutralizing capacity of soil to an extent that is controlled by the prevailing buffering reactions. The amount of buffering reaction and effect on pH depend on the nature of the reactive species, their relative amounts, and their respective rates of reaction. Ion exchange and surface complexation reactions consume protons in the short term but long-term buffering derives from mineral weathering. The nature of the governing reactions is such that soils are well buffered to pH change in the alkaline and acid regions but far less so in the neutral to slightly acid zones. In an analogous fashion, organic matter may drive oxidation-reduction processes through a stepwise consumption of electron acceptors (thereby producing thresholds). Mineralogical change tends to occur in a serial, irreversible fashion that, under favorable

Change theory for accounting system reform in health sector: a case study of kerman university of medical sciences in iran.

Science.gov (United States)

Mehrolhassani, Mohammad Hossein; Emami, Mozhgan

2013-11-01

Change theories provide an opportunity for organizational managers to plan, monitor and evaluate changes using a framework which enable them, among others, to show a fast response to environmental fluctuations and to predict the changing patterns of individuals and technology. The current study aimed to explore whether the change in the public accounting system of the Iranian health sector has followed Kurt Lewin's change theory or not. This study which adopted a mixed methodology approach, qualitative and quantitative methods, was conducted in 2012. In the first phase of the study, 41 participants using purposive sampling and in the second phase, 32 affiliated units of Kerman University of Medical Sciences (KUMS) were selected as the study sample. Also, in phase one, we used face-to-face in-depth interviews (6 participants) and the quote method (35 participants) for data collection. We used a thematic framework analysis for analyzing data. In phase two, a questionnaire with a ten-point Likert scale was designed and then, data were analyzed using descriptive indicators, principal component and factorial analyses. The results of phase one yielded a model consisting of four categories of superstructure, apparent infrastructure, hidden infrastructure and common factors. By linking all factors, totally, 12 components based on the quantitative results showed that the state of all components were not satisfactory at KUMS (5.06±2.16). Leadership and management; and technology components played the lowest and the greatest roles in implementing the accrual accounting system respectively. The results showed that the unfreezing stage did not occur well and the components were immature, mainly because the emphasis was placed on superstructure components rather than the components of hidden infrastructure. The study suggests that a road map should be developed in the financial system based on Kurt Lewin's change theory and the model presented in this paper underpins the change

Materials control and accounting (MC and A): the evolutionary pressures

International Nuclear Information System (INIS)

Shipley, J.P.

1983-01-01

Nuclear materials control and accounting systems are subject to pressures of both regulatory and institutional natures. This fact, coupled with the emergence of new technology, is causing evolutionary changes in materials control and accounting systems. These changes are the subject of this paper

Act global, but think local: accountability at the frontlines.

Science.gov (United States)

Freedman, Lynn P; Schaaf, Marta

2013-11-01

There is a worrying divergence between the way that sexual and reproductive health and rights problems and solutions are framed in advocacy at the global level and the complex reality that people experience in health services on the ground. An analysis of approaches to accountability used in advocacy at these different levels highlights the different assumptions at play as to how change happens. This paper makes the case for a reinvigorated approach to accountability that begins with the dynamics of power at the frontlines, where people encounter health providers and institutions. Conventional approaches to accountability avoid grappling with these dynamics, and as a result, many accountability efforts do not lead to transformative change. Implementation science and systems science are promising sources for fresh approaches, beginning with the understanding of health systems as complex adaptive systems embedded in the broader political dynamics of their societies. By drawing insights from disciplines such as political economy, ethnography, and organizational change management - and applying them creatively to the experience of people in health systems - the workings of power can begin to be uncovered and tackled, sharpening accountability towards those whose health and rights are at stake and generating meaningful change. Copyright © 2013 Reproductive Health Matters. Published by Elsevier Ltd. All rights reserved.

Comparative Analysis on Two Accounting Systems of Rural Economic Originations

Institute of Scientific and Technical Information of China (English)

2011-01-01

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

Volatility measurement with directional change in Chinese stock market: Statistical property and investment strategy

Science.gov (United States)

Ma, Junjun; Xiong, Xiong; He, Feng; Zhang, Wei

2017-04-01

The stock price fluctuation is studied in this paper with intrinsic time perspective. The event, directional change (DC) or overshoot, are considered as time scale of price time series. With this directional change law, its corresponding statistical properties and parameter estimation is tested in Chinese stock market. Furthermore, a directional change trading strategy is proposed for invest in the market portfolio in Chinese stock market, and both in-sample and out-of-sample performance are compared among the different method of model parameter estimation. We conclude that DC method can capture important fluctuations in Chinese stock market and gain profit due to the statistical property that average upturn overshoot size is bigger than average downturn directional change size. The optimal parameter of DC method is not fixed and we obtained 1.8% annual excess return with this DC-based trading strategy.

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.

Accountability Challenges in the Transnational Regime Complex for Climate Change

NARCIS (Netherlands)

Widerberg, O.E.; Pattberg, P.H.

2017-01-01

This article discusses challenges to accountability in the context of transnational climate governance. It argues that the emergence of a distinct transnational regime complex and the increasingly integrated structure of international and transnational climate governance create new challenges for

A comparison of land use change accounting methods: seeking common grounds for key modeling choices in biofuel assessments

DEFF Research Database (Denmark)

de Bikuna Salinas, Koldo Saez; Hamelin, Lorie; Hauschild, Michael Zwicky

2018-01-01

Five currently used methods to account for the global warming (GW) impact of the induced land-use change (LUC) greenhouse gas (GHG) emissions have been applied to four biofuel case studies. Two of the investigated methods attempt to avoid the need of considering a definite occupation -thus...... amortization period by considering ongoing LUC trends as a dynamic baseline. This leads to the accounting of a small fraction (0.8%) of the related emissions from the assessed LUC, thus their validity is disputed. The comparison of methods and contrasting case studies illustrated the need of clearly...... distinguishing between the different time horizons involved in life cycle assessments (LCA) of land-demanding products like biofuels. Absent in ISO standards, and giving rise to several confusions, definitions for the following time horizons have been proposed: technological scope, inventory model, impact...

How to account for irreversibility in integrated assessment of climate change?

International Nuclear Information System (INIS)

Ha Duong, M.

1998-04-01

How to account for irreversibility in integrated assessment of climate change? This Ph. D. thesis in Economics balances discounting, technical progress and the inertia of existing capital stock against uncertainty and the inertia of socio-economic systems to examine the issue of near term limitations of greenhouse gases emissions. After a general overview in chapter 2, and a more historical presentation of the debates in chapter 3, chapter 4 proceeds to review a large number of integrated assessment models. Chapter 5 introduces a Model on the Dynamics of Inertia and Adaptability of energy systems: DIAM, used to discuss how much previous studies might have overestimated the long term costs of CO 2 limitations and underestimated adjustment costs. It shows that, given a target date for atmospheric CO 2 concentration stabilisation, a higher inertia implies a lower optimal concentration trajectory. In a sequential decision framework, chapter 6 shows that current uncertainties about which CO 2 concentration ceiling would not present dangerous interference with the climate system justifies precautionary action. Finally, chapter 7 uses the irreversibility effect theory to define formally situations of decision under controversy and compare the irreversibility of CO 2 accumulation with the irreversibility of investments needed to moderate it. An option value for greenhouse gases emissions limitations is computed. (author)

Accounting Standards: What Do They Mean?

Science.gov (United States)

Farley, Jerry B.

1992-01-01

Four recent and proposed changes in national school accounting standards have significant policy implications for colleges and universities. These changes address (1) standards regarding postemployment benefits other than pensions, (2) depreciation, (3) financial report format, and (4) contributions and pledges made to the school. Governing boards…

Coding early naturalists' accounts into long-term fish community changes in the Adriatic Sea (1800-2000.

Directory of Open Access Journals (Sweden)

Tomaso Fortibuoni

Full Text Available The understanding of fish communities' changes over the past centuries has important implications for conservation policy and marine resource management. However, reconstructing these changes is difficult because information on marine communities before the second half of the 20(th century is, in most cases, anecdotal and merely qualitative. Therefore, historical qualitative records and modern quantitative data are not directly comparable, and their integration for long-term analyses is not straightforward. We developed a methodology that allows the coding of qualitative information provided by early naturalists into semi-quantitative information through an intercalibration with landing proportions. This approach allowed us to reconstruct and quantitatively analyze a 200-year-long time series of fish community structure indicators in the Northern Adriatic Sea (Mediterranean Sea. Our analysis provides evidence of long-term changes in fish community structure, including the decline of Chondrichthyes, large-sized and late-maturing species. This work highlights the importance of broadening the time-frame through which we look at marine ecosystem changes and provides a methodology to exploit, in a quantitative framework, historical qualitative sources. To the purpose, naturalists' eyewitness accounts proved to be useful for extending the analysis on fish community back in the past, well before the onset of field-based monitoring programs.

Evaluation of regenerative phase change drywalls: low-energy building application

Energy Technology Data Exchange (ETDEWEB)

Darkwa, K. [Nottingham Trent Unv., Applied Energy and Environmental Engineering Unit, Nottingham (United Kingdom)

1999-07-01

An integrated phase change drywall system has been analytically evaluated for low-energy building applications. The mathematical model indicates that it is possible to attain higher levels of thermal performance and efficiency with lower values of transfer units (NTU). Even though the model does not take into account the variable nature of the thermophysical properties of phase change materials (PCMs), reasonable thermal performance is achievable. Experimental validation is therefore recommended. (Author)

Changes in the dielectric properties of medaka fish embryos during development, studied by electrorotation

International Nuclear Information System (INIS)

Shirakashi, Ryo; Mischke, Miriam; Fischer, Peter; Memmel, Simon; Krohne, Georg; Fuhr, Günter R.; Zimmermann, Heiko; Sukhorukov, Vladimir L.

2012-01-01

Highlights: ► Electrorotation offers a non-invasive tool for dielectric analysis of fish embryos. ► The three-shell dielectric model matches the rotation spectra of medaka eggs. ► The capacitance value suggests a double-membrane structure of yolk envelope. -- Abstract: The Japanese medaka fish, Oryzias latipes, has become a powerful vertebrate model organism in developmental biology and genetics. The present study explores the dielectric properties of medaka embryos during pre-hatching development by means of the electrorotation (ROT) technique. Due to their layered structure, medaka eggs exhibited up to three ROT peaks in the kHz–MHz frequency range. During development from blastula to early somite stage, ROT spectra varied only slightly. But as the embryo progressed to the late-somite stage, the ROT peaks underwent significant changes in frequency and amplitude. Using morphological data obtained by light and electron microscopy, we analyzed the ROT spectra with a three-shell dielectric model that accounted for the major embryonic compartments. The analysis yielded a very high value for the ionic conductivity of the egg shell (chorion), which was confirmed by independent osmotic experiments. A relatively low capacitance of the yolk envelope was consistent with its double-membrane structure revealed by transmission electron microscopy. Yolk-free dead eggs exhibited only one co-field ROT peak, shifted markedly to lower frequencies with respect to the corresponding peak of live embryos. The dielectric data may be useful for monitoring the development and changes in fish embryos’ viability/conditions in basic research and industrial aquaculture.

Changes in the dielectric properties of medaka fish embryos during development, studied by electrorotation

Energy Technology Data Exchange (ETDEWEB)

Shirakashi, Ryo, E-mail: aa21150@iis.u-tokyo.ac.jp [Institute of Industrial Science, The University of Tokyo, Tokyo 153-8505 (Japan); Mischke, Miriam [Lehrstuhl fuer Biotechnologie und Biophysik, Biozentrum, Universitaet Wuerzburg, Wuerzburg (Germany); Fischer, Peter [Physiologische Chemie, Biozentrum, Universitaet Wuerzburg, Wuerzburg (Germany); Memmel, Simon [Lehrstuhl fuer Biotechnologie und Biophysik, Biozentrum, Universitaet Wuerzburg, Wuerzburg (Germany); Krohne, Georg [Abteilung fuer Elektronenmikroskopie, Biozentrum, Universitaet Wuerzburg, Wuerzburg (Germany); Fuhr, Guenter R. [Lehrstuhl fuer Biotechnologie und Medizintechnik, Universitaet des Saarlandes, Saarbruecken (Germany); Zimmermann, Heiko [Lehrstuhl fuer Molekulare und Zellulaere Biotechnologie, Universitaet des Saarlandes, Saarbruecken (Germany); Sukhorukov, Vladimir L., E-mail: sukhorukov@biozentrum.uni-wuerzburg.de [Lehrstuhl fuer Biotechnologie und Biophysik, Biozentrum, Universitaet Wuerzburg, Wuerzburg (Germany)

2012-11-09

Highlights: Black-Right-Pointing-Pointer Electrorotation offers a non-invasive tool for dielectric analysis of fish embryos. Black-Right-Pointing-Pointer The three-shell dielectric model matches the rotation spectra of medaka eggs. Black-Right-Pointing-Pointer The capacitance value suggests a double-membrane structure of yolk envelope. -- Abstract: The Japanese medaka fish, Oryzias latipes, has become a powerful vertebrate model organism in developmental biology and genetics. The present study explores the dielectric properties of medaka embryos during pre-hatching development by means of the electrorotation (ROT) technique. Due to their layered structure, medaka eggs exhibited up to three ROT peaks in the kHz-MHz frequency range. During development from blastula to early somite stage, ROT spectra varied only slightly. But as the embryo progressed to the late-somite stage, the ROT peaks underwent significant changes in frequency and amplitude. Using morphological data obtained by light and electron microscopy, we analyzed the ROT spectra with a three-shell dielectric model that accounted for the major embryonic compartments. The analysis yielded a very high value for the ionic conductivity of the egg shell (chorion), which was confirmed by independent osmotic experiments. A relatively low capacitance of the yolk envelope was consistent with its double-membrane structure revealed by transmission electron microscopy. Yolk-free dead eggs exhibited only one co-field ROT peak, shifted markedly to lower frequencies with respect to the corresponding peak of live embryos. The dielectric data may be useful for monitoring the development and changes in fish embryos' viability/conditions in basic research and industrial aquaculture.

Structural Change Accounting with Labor Market Distortions

OpenAIRE

Wenbiao Cai

2014-01-01

This paper quantifies the relative importance of sectoral productivity and labor market distortions for structural change. I use a model in which labor productivity is the product of TFP and human capital in each sector, but distortions generate wedges in wage per efficiency worker across sectors. I calculate human capital by sector using micro census data, and use the model to infer TFP and distortions such that it replicates structural change in the US, India, Mexico and Brazil between 1960...

Magnetic-property changes in epitaxial metal-film sandwiches

International Nuclear Information System (INIS)

Brodsky, M.B.

1982-08-01

Epitaxial metal-film sandwiches (EMFS) containing Pd or Cr, have been prepared between single-crystal Ag or Au. The modified Pd/Cr show major changes in physical properties. Pd has a stretched lattice parameter in Au-Pd-Au, which combines with a tetragonal distortion to cause exchange enhancements up to 28,000 and spin-fluctuation temperatures of 1 to 10 K. In Au-Cr-Au, Cr takes up the fcc structure, leading to superconductivity due to a high N(E/sub F/). These results are contrasted to data for Ag-Pd-Ag and Ag-Cr-Ag EMFS

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

DEFF Research Database (Denmark)

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

2014-01-01

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

Conservative accounting yields excessive risk-taking; a note

OpenAIRE

Johannes Becker; Melanie Steinhoff

2013-01-01

We analyse the role of business taxation for corporate risk-taking under different accounting principles. We build a model in which investors have complete information and markets are perfect. A representative risk-neutral firm invests in one unit of an asset choosing from a continuum of assets differing in income and risk properties. The corporate tax base is determined following specific accounting principles (such as mark-to-market, lower-of-cost-or-market and historical cost). We demonstr...

Empirical study of the ability of Canadian oil and gas companies' reserves disclosures to account for relative changes in common stock prices

Energy Technology Data Exchange (ETDEWEB)

Teall, H D

1987-01-01

The purpose of this study is to determine which of these alternative annual report disclosures of oil and gas reserves, namely historic capitalized costs, quantities, and discounted cash flows contributes the most information content. Information content is defined as the ability of a reserves disclosure to account for relative changes in common stock prices. Multiple correlation/regression analysis was used to evaluate the extent that each of the three alternative reserves disclosures account for common stock returns after first recognizing the information provided by an industry variable and by an earnings per share or cash flow per share variable. The results indicated that the earnings per share provides significant information content while the cash flow per share consistently provides no significant evidence of information content. The capitalized costs reserves disclosure did not provide consistent evidence of information content, while the quantities disclosure and the discounted cash flows disclosure do provide significant incremental information content. The study concludes that the alternative reserves disclosures of quantities and discounted cash flows are more informative to users when accounting for changes in a corporation's common stock prices than the disclosure of reserves in historic capitalized costs.

Accounting for Changes in Labor Force Participation of Married Women: The Case of the U.S. since 1959

OpenAIRE

Bar, Michael; Leukhina, Oksana

2005-01-01

Using a model of family decision-making with home production and individual heterogeneity, we quantitatively investigate the role of changes in several aspects of the joint earnings distribution of husbands and wives (gender earnings gap, gender-specific inequality and assortativeness of matching) and the decline in prices of home appliances in accounting for the dramatic rise in labor force participation of married women since 1959. The implications of the factors examined are tested agai...

Accounting for heterogeneity of public lands in hedonic property models

Science.gov (United States)

Charlotte Ham; Patricia A. Champ; John B. Loomis; Robin M. Reich

2012-01-01

Open space lands, national forests in particular, are usually treated as homogeneous entities in hedonic price studies. Failure to account for the heterogeneous nature of public open spaces may result in inappropriate inferences about the benefits of proximate location to such lands. In this study the hedonic price method is used to estimate the marginal values for...

Persona: Network Layer Anonymity and Accountability for Next Generation Internet

Science.gov (United States)

Mallios, Yannis; Modi, Sudeep; Agarwala, Aditya; Johns, Christina

Individual privacy has become a major concern, due to the intrusive nature of the services and websites that collect increasing amounts of private information. One of the notions that can lead towards privacy protection is that of anonymity. Unfortunately, anonymity can also be maliciously exploited by attackers to hide their actions and identity. Thus some sort of accountability is also required. The current Internet has failed to provide both properties, as anonymity techniques are difficult to fully deploy and thus are easily attacked, while the Internet provides limited level of accountability. The Next Generation Internet (NGI) provides us with the opportunity to examine how these conflicting properties could be efficiently applied and thus protect users’ privacy while holding malicious users accountable. In this paper we present the design of a scheme, called Persona that can provide anonymity and accountability in the network layer of NGI. More specifically, our design requirements are to combine these two conflicting desires in a stateless manner within routers. Persona allows users to choose different levels of anonymity, while it allows the discovery of malicious nodes.

The Analysis of the Relationship between Clean Technology Transfer and Chinese Intellectual Property Countering the Climate Changes

DEFF Research Database (Denmark)

Min, Hao

This report discusses the relationship between the Chinese intellectual property systems which counter with the climate change and the transfer of clean technology, and states how to encourage the developed countries transfer the clean technology to the developing countries according to the relat...... property countering the climate changes; the analysis of current technology transfer modes relating to the climate; the difficulties of Chinese countering climate changes technology transfer and strategic thinking....

60 changes in soil properties under alley cropping system of three ...

African Journals Online (AJOL)

OLUWOLE AKINNAGBE

2009-01-01

Jan 1, 2009 ... A study to evaluate the changes in soil properties, under existing alley cropping system with three leguminous crops (Leucaena leucocephala ... of improved farming system is efficient recycling of organic materials. This exploits ... in form of violent shower of short duration. Rainfall is seasonal and defines ...

Simulated carbon emissions from land-use change are substantially enhanced by accounting for agricultural management

International Nuclear Information System (INIS)

Pugh, T A M; Arneth, A; Bayer, A D; Olin, S; Lindeskog, M; Schurgers, G; Ahlström, A; Klein Goldewijk, K

2015-01-01

It is over three decades since a large terrestrial carbon sink (S T ) was first reported. The magnitude of the net sink is now relatively well known, and its importance for dampening atmospheric CO 2 accumulation, and hence climate change, widely recognised. But the contributions of underlying processes are not well defined, particularly the role of emissions from land-use change (E LUC ) versus the biospheric carbon uptake (S L ; S T  = S L  − E LUC ). One key aspect of the interplay of E LUC and S L is the role of agricultural processes in land-use change emissions, which has not yet been clearly quantified at the global scale. Here we assess the effect of representing agricultural land management in a dynamic global vegetation model. Accounting for harvest, grazing and tillage resulted in cumulative E LUC since 1850 ca. 70% larger than in simulations ignoring these processes, but also changed the timescale over which these emissions occurred and led to underestimations of the carbon sequestered by possible future reforestation actions. The vast majority of Earth system models in the recent IPCC Fifth Assessment Report omit these processes, suggesting either an overestimation in their present-day S T , or an underestimation of S L , of up to 1.0 Pg C a −1 . Management processes influencing crop productivity per se are important for food supply, but were found to have little influence on E LUC . (letter)

Root-induced Changes in the Rhizosphere of Extreme High Yield Tropical Rice: 2. Soil Solution Chemical Properties

Directory of Open Access Journals (Sweden)

Mitsuru Osaki

2012-09-01

Full Text Available Our previous studies showed that the extreme high yield tropical rice (Padi Panjang produced 3-8 t ha-1 without fertilizers. We also found that the rice yield did not correlate with some soil properties. We thought that it may be due to ability of root in affecting soil properties in the root zone. Therefore, we studied the extent of rice root in affecting the chemical properties of soil solution surrounding the root zone. A homemade rhizobox (14x10x12 cm was used in this experiment. The rhizobox was vertically segmented 2 cm interval using nylon cloth that could be penetrated neither root nor mycorrhiza, but, soil solution was freely passing the cloth. Three soils of different origins (Kuin, Bunipah and Guntung Papuyu were used. The segment in the center was sown with 20 seeds of either Padi Panjang or IR64 rice varieties. After emerging, 10 seedlings were maintained for 5 weeks. At 4 weeks after sowing, some chemical properties of the soil solution were determined. These were ammonium (NH4+, nitrate (NO3-, phosphorus (P and iron (Fe2+ concentrations and pH, electric conductivity (EC and oxidation reduction potential (ORP. In general, the plant root changed solution chemical properties both in- and outside the soil rhizosphere. The patterns of changes were affected by the properties of soil origins. The release of exudates and change in ORP may have been responsible for the changes soil solution chemical properties.

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.

ACCOUNTING WITH TWO SPEEDS: IAS / IFRS VERSUS EUROPEAN DIRECTIVES

Directory of Open Access Journals (Sweden)

Maria-Mădălina VOINEA

2014-11-01

Full Text Available Accounting is one of the most important links in the economic system and must be supervised closely. The increasing globalization of capital markets demonstrates the need for uniformity of accounting, which is achieved by normalization and harmonization of Romanian accounting regulations. Romanian accounting is changing day by day since the early 1990s. This is the time when Romania is facing the national and international convergence or harmonization and conformity of national accounting regulations with the IAS/IFRSs. But, is not just our case…This process is followed by more and more countries, at international level, and all this for having some high quality accounting standards. The pace of change that Romania has suffered lately in this field is much faster than that of the development of economic performance. Joining the EU has long aimed the alignment with the regulations applied by countries that already had this step, the European Directives.

Changes in the chromogene properties of the betalaine

International Nuclear Information System (INIS)

Rodriguez N, S.; Pinedo S, A.; Amador V, P.; Chacon R, A.; Arcos P, A.; Vega C, H.R.

2005-01-01

The changes of coloration of four natural extracts were determined in function of the absorbed dose taken place by a source of rays gamma of Cs-137. The used natural extracts contain betalaine that are natural pigments of some plants as the beet root, of there their name. They are also in abundant form in the fruits (tunas) of some species of the Opuntia gender. The extracts were obtained by maceration, starting from beet root and three tuna varieties, and they were stabilized to pH 5.5 the change of coloration you determines in a spectrophotometer ultraviolet/visible by means of the absorbance from the samples to photons of 475, 535 and 600 nm of wave longitude. The absorbance was measured, to different intervals of time. The relationship settled down between the absorbed dose and the chromogene properties of the pigment, with the intention of using it as possible dosemeter. (Author)

30 CFR 204.204 - What accounting and auditing relief will MMS not allow?

Science.gov (United States)

2010-07-01

... 30 Mineral Resources 2 2010-07-01 2010-07-01 false What accounting and auditing relief will MMS... INTERIOR MINERALS REVENUE MANAGEMENT ALTERNATIVES FOR MARGINAL PROPERTIES Accounting and Auditing Relief § 204.204 What accounting and auditing relief will MMS not allow? MMS will not approve your request for...

Characterization of dynamic change of Fan-delta reservoir properties in water-drive development

Energy Technology Data Exchange (ETDEWEB)

Wu Shenghe; Xiong Qihua; Liu Yuhong [Univ. of Petroleum Changping, Beijing (China)

1997-08-01

Fan-delta reservoir in Huzhuangji oil field of east China, is a typical highly heterogeneous reservoir. The oil field has been developed by water-drive for 10 years, but the oil recovery is less than 12%, and water cut is over 90%, resulting from high heterogeneity and serious dynamic change of reservoir properties. This paper aims at the study of dynamic change of reservoir properties in water-drive development. Through quantitative imaging analysis and mercury injection analysis of cores from inspection wells, the dynamic change of reservoir pore structure in water-drive development was studied. The results show that the {open_quotes}large pore channels{close_quotes} develop in distributary channel sandstone and become larger in water-drive development, resulting in more serious pore heterogeneity. Through reservoir sensitivity experiments, the rock-fluid reaction in water-drive development is studied. The results show the permeability of some distal bar sandstone and deserted channel sandstone becomes lower due to swelling of I/S clay minerals in pore throats. OD the other hand, the permeability of distributary channel and mouth bar sandstone become larger because the authigenic Koalinites in pore throats are flushed away with the increase of flow rate of injection water. Well-logging analysis of flooded reservoirs are used to study the dynamic change of reservoir properties in various flow units. The distribution of remaining oil is closely related to the types and distribution of flow units.

Changes in the financial ratios of the wholesale and retail sector companies arising from the new accounting of the operating lease

Directory of Open Access Journals (Sweden)

Mariana Moreira Arrozio

2016-11-01

Full Text Available In a recent study, released by the International Accounting Standard Board (IASB, changes in lease accounting criteria will add $ 2 trillion to the balance sheets of US companies. This impact is mainly due to the accounting characteristics that the operating lease has, off balance item. In this sense, this research analyzed the operating leasing operations of the wholesale and retail companies, qualified as lessees, and the impacts of the publication of IFRS 16 as its determinant. The study was based on the extraction of the accounting information published in the financial statements of the companies listed on the Brazilian BMF & Bovespa stock exchange. The statistical technique used in the study was the Wilcoxon signed rank test. The obtained results with use of the Liquidity, Debt and Leverage ratios, calculated on the basis of the financial statements published in 2015 and the adjusted statements according to the disclosure, have a significant impact on the equity structure of these companies. They revealed an increase of debt level, financial leverage and in liquidity, observed by the recognition of new assets and liabilities.

Preparation and thermal properties of form stable paraffin phase change material encapsulation

International Nuclear Information System (INIS)

Liu Xing; Liu Hongyan; Wang Shujun; Zhang Lu; Cheng Hua

2006-01-01

Paraffin waxes are cheap and have moderate thermal energy storage density but low thermal conductivity and, hence, require large surface area to be used in energy storage. Form stable paraffin phase change materials (PCM) in which paraffin serves as a latent heat storage material and polyolefins act as a supporting material, because of paraffin leakage, are required to be improved. The form stable paraffin PCM in the present paper was encapsulated in an inorganic silica gel polymer successfully by in situ polymerization. The differential scanning calorimeter (DSC) was used to measure its thermal properties. At the same time, the Washburn equation, which measures the wetting properties of powder materials, was used to test the hydrophilic-lipophilic properties of the PCMs. The result indicated that the enthalpy of the microencapsulated PCMs was reduced little, while their hydrophilic properties were enhanced largely

18 CFR 367.22 - Accounting for asset retirement obligations.

Science.gov (United States)

2010-04-01

... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Accounting for asset... GAS ACT General Instructions § 367.22 Accounting for asset retirement obligations. (a) An asset... measurement changes to the initial liability for the legal obligation recorded in account 230, Asset...

Plant species diversity affects infiltration capacity in an experimental grassland through changes in soil properties

NARCIS (Netherlands)

Fischer, C.; Tischer, J.; Roscher, C.; Eisenhauer, N.; Ravenek, J.; Gleixner, G.; Attinger, S.; Jensen, B.; Kroon, de H.; Mommer, L.; Scheu, S.; Hildebrandt, A.

2015-01-01

Background and aims Soil hydraulic properties drive water distribution and availability in soil. There exists limited knowledge of how plant species diversity might influence soil hydraulic properties. Methods We quantified the change in infiltration capacity affected by soil structural variables

The Challenges Facing Accounting Education: The Nigerian ...

African Journals Online (AJOL)

The need of the accounting profession to effectively and continuously meet new challenges confronting it and adapt its services to changing conditions and circumstances has become a necessity to the survival of the profession and the society. The challenges confronting the accountant on his role to the society at large in a ...

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.

Adsorption properties of subtropical and tropical variable charge soils: Implications from climate change and biochar amendment

Energy Technology Data Exchange (ETDEWEB)

Xu, Ren-Kou; Qafoku, Nikolla; Van Ranst, Eric; Li, Jiu-yu; Jiang, Jun

2016-01-25

This review paper attempts to summarize the progress made in research efforts conducted over the last years to study the surface chemical properties of the tropical and subtropical soils, usually called variable charge soils, and the way they response to different management practices. The paper is composed of an introductory section that provides a brief discussion on the surface chemical properties of these soils, and five other review sections. The focus of these sections is on the evolution of surface chemical properties during the development of the variable charge properties (second section), interactions between oppositely charged particles and the resulting effects on the soil properties and especially on soil acidity (third section), the surface effects of low molecular weight organic acids sorbed to mineral surfaces and the chemical behavior of aluminum (fourth section), and the crop straw derived biochar induced changes of the surface chemical properties of these soils (fifth section). A discussion on the effect of climate change variables on the properties of the variable charge soils is included at the end of this review paper (sixth section).

PENGARUH PENERAPAN GREEN ACCOUNTING TERHADAP KINERJA PERUSAHAAN

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Hanifa Zulhaimi

2015-04-01

Full Text Available The purpose of this research is to analyze the implementation of green accounting and to find an impact of application of green accounting toward earning and stock price growth in Indonesian Industri. Industri activities oftentimes give some bad impact to environment surroundings such as natural devastation and the changes of culture, social and economic. Green accounting is a realization of corporate social responsibility to relieve the impact. The implementation of green accounting can give good image for the company however preliminary research found not many companies are implementing green accounting. This research will use quantitave approach and different test or  paired T-test will use for statistical testing, in order to test the research assumptions. Variable of this research are Green accounting, Earning per Shares and Stock Price Growth. This research is expected will contribute for the development of green accounting theory and enhancement of the implementation of green accounting especially in Indonesian Industri on Asian Economic community era.