WorldWideScience

Sample records for configuration accounting rdca

  1. SAP ERP financial accounting and controlling configuration and use management

    CERN Document Server

    Okungbowa, Andrew

    2015-01-01

    SAP ERP modules are notoriously hard to configure and use effectively without a lot of practice and experience. But as SAP ERP Financial Accounting and Controlling: Configuration and Use Management shows, it doesn't have to be so difficult. The book takes a systematic approach that leads SAP Financial Accounting and Controlling (FICO) users step by step through configuring and using all the program's facets. This approach makes configuration complexities manageable. The book's author-SAP expert, trainer, and accountant Andrew Okun

  2. A configural dominant account of contextual cueing: Configural cues are stronger than colour cues.

    Science.gov (United States)

    Kunar, Melina A; John, Rebecca; Sweetman, Hollie

    2014-01-01

    Previous work has shown that reaction times to find a target in displays that have been repeated are faster than those for displays that have never been seen before. This learning effect, termed "contextual cueing" (CC), has been shown using contexts such as the configuration of the distractors in the display and the background colour. However, it is not clear how these two contexts interact to facilitate search. We investigated this here by comparing the strengths of these two cues when they appeared together. In Experiment 1, participants searched for a target that was cued by both colour and distractor configural cues, compared with when the target was only predicted by configural information. The results showed that the addition of a colour cue did not increase contextual cueing. In Experiment 2, participants searched for a target that was cued by both colour and distractor configuration compared with when the target was only cued by colour. The results showed that adding a predictive configural cue led to a stronger CC benefit. Experiments 3 and 4 tested the disruptive effects of removing either a learned colour cue or a learned configural cue and whether there was cue competition when colour and configural cues were presented together. Removing the configural cue was more disruptive to CC than removing colour, and configural learning was shown to overshadow the learning of colour cues. The data support a configural dominant account of CC, where configural cues act as the stronger cue in comparison to colour when they are presented together.

  3. Arguments Against a Configural Processing Account of Familiar Face Recognition.

    Science.gov (United States)

    Burton, A Mike; Schweinberger, Stefan R; Jenkins, Rob; Kaufmann, Jürgen M

    2015-07-01

    Face recognition is a remarkable human ability, which underlies a great deal of people's social behavior. Individuals can recognize family members, friends, and acquaintances over a very large range of conditions, and yet the processes by which they do this remain poorly understood, despite decades of research. Although a detailed understanding remains elusive, face recognition is widely thought to rely on configural processing, specifically an analysis of spatial relations between facial features (so-called second-order configurations). In this article, we challenge this traditional view, raising four problems: (1) configural theories are underspecified; (2) large configural changes leave recognition unharmed; (3) recognition is harmed by nonconfigural changes; and (4) in separate analyses of face shape and face texture, identification tends to be dominated by texture. We review evidence from a variety of sources and suggest that failure to acknowledge the impact of familiarity on facial representations may have led to an overgeneralization of the configural account. We argue instead that second-order configural information is remarkably unimportant for familiar face recognition. © The Author(s) 2015.

  4. A configural dominant account of contextual cueing : configural cues are stronger than colour cues

    OpenAIRE

    Kunar, Melina A.; Johnston, Rebecca; Sweetman, Hollie

    2013-01-01

    Previous work has shown that reaction times to find a target in displays that have been repeated are faster than those for displays that have never been seen before. This learning effect, termed “contextual cueing” (CC), has been shown using contexts such as the configuration of the distractors in the display and the background colour. However, it is not clear how these two contexts interact to facilitate search. We investigated this here by comparing the strengths of these two cues when they...

  5. Multiprotocol Communication Interface PMSM Control on Account of Industrial Configuration Software

    Directory of Open Access Journals (Sweden)

    Li-guo Zhang

    2014-01-01

    Full Text Available The purpose is to achieve drive controller of PMSM connect with industrial control configuration software seamless and to meet the industrial configuration software in the demand for motor to realize intelligent control. A software interface was designed and implemented about motor drive controller and the PC the industrial control configuration base on Modbus_RTU serial communication protocol of industrial control. One kind of design and implementation methods have been proposed in the communication interfaces for industrial applications scalable multiselectivity. Using the latest high-performance multiprotocol transceiver device pin programmable SP339 as the lower machine communications chip designed optional multi-interface hardware circuit with DSP TMS320F2812 as the processor. The interface program was studied with regard to C language software of lower machine and control configuration software of PC. Database creation, data acquisition, and animation links of PC configuration software are realized. Online debugging results meet the design requirements on account of PC control configuration software and the lower machine controller hardware and software.

  6. Study on laser-irradiated Au plasmas by detailed configuration accounting atomic physics

    Science.gov (United States)

    Lan, Ke; Qiao, Xiumei; Song, Peng; Zheng, Wudi; Qing, Bo; Zhang, Jiyan

    2017-10-01

    We coupled the one-dimensional multi-group radiation hydrodynamic code RDMG with the MBDCA atomic physics package, which uses the Matrix-Block Method to solve the coupled rate equations of the Detailed Configuration Accounting (DCA) non-LTE model, and applied the coupled code RDMG-MBDCA with different flux limiters fe to simulate a laser-irradiated CH-tamped Au disk experiment at the SGII laser facility. From our simulations, we found that a higher fe leads to faster laser ablation, earlier x-ray breakout time with a higher maximum x-ray flux, and an x-ray spectrum with a higher intensity. However, for the same fe, the simulation from RDMG with the DCA model shows a slower electron thermal conduction between the laser absorption region and the electron thermal conduction than that with the average-atom model. From our investigation, we can say that it is the lower ionization from DCA in the electron thermal conduction region which causes the slower electron thermal conduction between the two regions. The electron thermal conduction from DCA can be increased remarkably when the atomic processes of dielectronic capture and auto-ionization are turned off in simulation. This indicates that the atomic transition rate coefficients are important in determining the heat conduction and the plasma status for laser generated plasmas.

  7. A simple distributed mechanism for accounting system self-configuration in next-generation charging and billing

    NARCIS (Netherlands)

    Kühne, R.; Huitema, G.B.; Carle, G.

    2011-01-01

    Modern communication systems are becoming increasingly dynamic and complex. In this article a novel mechanism for next generation charging and billing is presented that enables self-configurability for accounting systems consisting of heterogeneous components. The mechanism is required to be simple,

  8. A generalized free energy perturbation theory accounting for end states with differing configuration space volume.

    Science.gov (United States)

    Ullmann, R Thomas; Ullmann, G Matthias

    2011-01-27

    We present a generalized free energy perturbation theory that is inspired by Monte Carlo techniques and based on a microstate description of a transformation between two states of a physical system. It is shown that the present free energy perturbation theory stated by the Zwanzig equation follows as a special case of our theory. Our method uses a stochastic mapping of the end states that associates a given microstate from one ensemble with a microstate from the adjacent ensemble according to a probability distribution. In contrast, previous free energy perturbation methods use a static, deterministic mapping that associates fixed pairs of microstates from the two ensembles. The advantages of our approach are that end states of differing configuration space volume can be treated easily also in the case of discrete configuration spaces and that the method does not require the potentially cumbersome search for an optimal deterministic mapping. The application of our theory is illustrated by some example problems. We discuss practical applications for which our findings could be relevant and point out perspectives for further development of the free energy perturbation theory.

  9. Super Configuration Accounting Equation of State for WDM and HED plasma

    Science.gov (United States)

    Lee, T. G.; Busquet, M.; Gilles, D.; Klapisch, M.

    2017-10-01

    Rad-Hydro numerical codes require Equation of State (EOS) and opacities. We describe a procedure to obtain an EOS compatible with our STA opacity model. We use our relativistic super-configuration code - STA-2.5 to compute the average 〈 Z 〉 and excitation-ionization internal energy U and chemical potential _. These and other data will serve as basic inputs into a Yukawa Monte-Carlo improved version of quotidian EOS, known as YMCQ. The screening in the Yukawa potential describing the ion-ion interaction is modified by the data from STA. This integrated procedure yields the excess internal energy due to the non-ideal behavior of the EOS concordant with our opacity model and allows us to have an EOS model applicable from solid matter to very tenuous plasmas as found in laser fusion, astrophysics, or tokamaks. We shall present its application to Carbon, Aluminum and Iron. This work is made possible by a financial support from DOE/NNSA.

  10. Accountability

    Science.gov (United States)

    Fielding, Michael; Inglis, Fred

    2017-01-01

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

  11. Design Optimization of Long-Span Cold-Formed Steel Portal Frames Accounting for Effect of Knee Brace Joint Configuration

    Directory of Open Access Journals (Sweden)

    Thanh Duoc Phan

    2017-12-01

    Full Text Available The application of cold-formed steel channel sections for portal frames becomes more popular for industrial and residential purposes. Experimental tests showed that such structures with long-span up to 20 m can be achieved when knee brace joints are included. In this paper, the influence of knee brace configuration on the optimum design of long-span cold-formed steel portal frames is investigated. The cold-formed steel portal frames are designed using Eurocode 3 under ultimate limit states. A novel method in handling design constraints integrated with genetic algorithm is proposed for searching the optimum design of cold-formed steel portal frames. The result showed that the proposed routine for design optimization effectively searched the near global optimum solution with the computational time is approximate 50% faster than methods being popularly used in literature. The optimum configuration for knee brace joint can reduce the section size of rafter and so the lighter frame could be obtained especially for long-span portal frame. The minimum weight of main frame obtained from optimization process is approximate 19.72% lighter than a Benchmark Frame used in the full-scale experimental test.

  12. Hypertext Configurations

    DEFF Research Database (Denmark)

    Finnemann, Niels Ole

    2017-01-01

    The article presents a conceptual framework for distinguishing different sorts of heterogeneous digital materials. The hypothesis is that a wide range of heterogeneous data resources can be characterized and classified due to their particular configurations of hypertext features such as scripts......, links, interactive processes, and time scalings, and that the hypertext configuration is a major but not sole source of the messiness of big data. The notion of hypertext will be revalidated, placed at the center of the interpretation of networked digital media, and used in the analysis of the fast...

  13. Viscous Design of TCA Configuration

    Science.gov (United States)

    Krist, Steven E.; Bauer, Steven X. S.; Campbell, Richard L.

    1999-01-01

    The goal in this effort is to redesign the baseline TCA configuration for improved performance at both supersonic and transonic cruise. Viscous analyses are conducted with OVERFLOW, a Navier-Stokes code for overset grids, using PEGSUS to compute the interpolations between overset grids. Viscous designs are conducted with OVERDISC, a script which couples OVERFLOW with the Constrained Direct Iterative Surface Curvature (CDISC) inverse design method. The successful execution of any computational fluid dynamics (CFD) based aerodynamic design method for complex configurations requires an efficient method for regenerating the computational grids to account for modifications to the configuration shape. The first section of this presentation deals with the automated regridding procedure used to generate overset grids for the fuselage/wing/diverter/nacelle configurations analysed in this effort. The second section outlines the procedures utilized to conduct OVERDISC inverse designs. The third section briefly covers the work conducted by Dick Campbell, in which a dual-point design at Mach 2.4 and 0.9 was attempted using OVERDISC; the initial configuration from which this design effort was started is an early version of the optimized shape for the TCA configuration developed by the Boeing Commercial Airplane Group (BCAG), which eventually evolved into the NCV design. The final section presents results from application of the Natural Flow Wing design philosophy to the TCA configuration.

  14. Configuration of the ATLAS Trigger System

    CERN Document Server

    Elsing, M; Armstrong, S; Baines, J T M; Bee, C P; Biglietti, M; Bogaerts, A; Boisvert, V; Bosman, M; Brandt, S; Caron, B; Casado, M P; Cataldi, G; Cavalli, D; Cervetto, M; Comune, G; Corso-Radu, A; Di Mattia, A; Díaz-Gómez, M; Dos Anjos, A; Drohan, J; Ellis, Nick; Epp, B; Etienne, F; Falciano, S; Farilla, A; George, S; Ghete, V M; González, S; Grothe, M; Kaczmarska, A; Karr, K M; Khomich, A; Konstantinidis, N P; Krasny, W; Li, W; Lowe, A; Luminari, L; Ma, H; Meessen, C; Mello, A G; Merino, G; Morettini, P; Moyse, E; Nairz, A; Negri, A; Nikitin, N V; Nisati, A; Padilla, C; Parodi, F; Pérez-Réale, V; Pinfold, J L; Pinto, P; Polesello, G; Qian, Z; Rajagopalan, S; Resconi, S; Rosati, S; Scannicchio, D A; Schiavi, C; Segura, E; De Seixas, J M; Shears, T G; Sivoklokov, S Yu; Smizanska, M; Soluk, R A; Stanescu, C; Tapprogge, Stefan; Touchard, F; Vercesi, V; Watson, A; Wengler, T; Werner, P; Wheeler, S; Wickens, F J; Wiedenmann, W; Wielers, M; Zobernig, G; CHEP 2003 Computing in High Energy Physics

    2003-01-01

    In this paper a conceptual overview is given of the software foreseen to configure the ATLAS trigger system. Two functional software prototypes have been developed to configure the ATLAS Level-1 emulation and the High-Level Trigger software. Emphasis has been put so far on following a consistent approach between the two trigger systems and on addressing their requirements, taking into account the specific use-case of the `Region-of-Interest' mechanism for the ATLAS Level-2 trigger. In the future the configuration of the two systems will be combined to ensure a consistent selection configuration for the entire ATLAS trigger system.

  15. Business Model Process Configurations

    DEFF Research Database (Denmark)

    Taran, Yariv; Nielsen, Christian; Thomsen, Peter

    2015-01-01

    Purpose – The paper aims: 1) To develop systematically a structural list of various business model process configuration and to group (deductively) these selected configurations in a structured typological categorization list. 2) To facilitate companies in the process of BM innovation, by develop......Purpose – The paper aims: 1) To develop systematically a structural list of various business model process configuration and to group (deductively) these selected configurations in a structured typological categorization list. 2) To facilitate companies in the process of BM innovation......, by developing (inductively) an ontological classification framework, in view of the BM process configurations typology developed. Design/methodology/approach – Given the inconsistencies found in the business model studies (e.g. definitions, configurations, classifications) we adopted the analytical induction...... method of data analysis. Findings - A comprehensive literature review and analysis resulted in a list of business model process configurations systematically organized under five classification groups, namely, revenue model; value proposition; value configuration; target customers, and strategic...

  16. HLT configuration management system

    CERN Document Server

    Daponte, Vincenzo

    2015-01-01

    The CMS High Level Trigger (HLT) is implemented running a streamlined version of the CMS offline reconstruction software running on thousands of CPUs. The CMS software is written mostly in C++, using Python as its configuration language through an embedded CPython interpreter. The configuration of each process is made up of hundreds of modules, organized in sequences and paths. As an example, the HLT configurations used for 2011 data taking comprised over 2200 different modules, organized in more than 400 independent trigger paths. The complexity of the HLT configurations and the large number of configuration produced require the design of a suitable data management system. The present work describes the designed solution to manage the considerable number of configurations developed and to assist the editing of new configurations. The system is required to be remotely accessible and OS-independent as well as easly maintainable easy to use. To meet these requirements a three-layers architecture has been choose...

  17. Conceptualizing Embedded Configuration

    DEFF Research Database (Denmark)

    Oddsson, Gudmundur Valur; Hvam, Lars; Lysgaard, Ole

    2006-01-01

    Installing and servicing complex electromechanical systems is more tedious than is necessary. By putting the product knowledge into the product itself, which then would allow automation in constructing the product from modules, could solve that. It would support personnel in aftersales installation...... and services. The general idea can be named embedded configuration. In this article we intend to conceptualize embedded configuration, what it is and is not. The difference between embedded configuration, sales configuration and embedded software is explained. We will look at what is needed to make embedded...... configuration systems. That will include requirements to product modelling techniques. An example with consumer electronics will illuminate the elements of embedded configuration in settings that most can relate to. The question of where embedded configuration would be relevant is discussed, and the current...

  18. Internet accounting

    NARCIS (Netherlands)

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

    2001-01-01

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

  19. Software configuration management

    CERN Document Server

    Keyes, Jessica

    2004-01-01

    Software Configuration Management discusses the framework from a standards viewpoint, using the original DoD MIL-STD-973 and EIA-649 standards to describe the elements of configuration management within a software engineering perspective. Divided into two parts, the first section is composed of 14 chapters that explain every facet of configuration management related to software engineering. The second section consists of 25 appendices that contain many valuable real world CM templates.

  20. Airport Configuration Prediction Project

    Data.gov (United States)

    National Aeronautics and Space Administration — Airport configuration is a primary factor in various airport characteristics such as arrival and departure capacities and terminal area traffic patterns. These...

  1. Ansible configuration management

    CERN Document Server

    Hall, Daniel

    2013-01-01

    Ansible Configuration Management"" is a step-by-step tutorial that teaches the use of Ansible for configuring Linux machines.This book is intended for anyone looking to understand the basics of Ansible. It is expected that you will have some experience of how to set up and configure Linux machines. In parts of the book we cover configuration files of BIND, MySQL, and other Linux daemons, therefore a working knowledge of these would be helpful but are certainly not required.

  2. Accounting outsourcing

    OpenAIRE

    Klečacká, Tereza

    2012-01-01

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

  3. 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

  4. PIV Logon Configuration Guidance

    Energy Technology Data Exchange (ETDEWEB)

    Lee, Glen Alan [Los Alamos National Lab. (LANL), Los Alamos, NM (United States)

    2016-03-04

    This document details the configurations and enhancements implemented to support the usage of federal Personal Identity Verification (PIV) Card for logon on unclassified networks. The guidance is a reference implementation of the configurations and enhancements deployed at the Los Alamos National Laboratory (LANL) by Network and Infrastructure Engineering – Core Services (NIE-CS).

  5. Configuration by Modularisation

    DEFF Research Database (Denmark)

    Riitahuhta, Asko; Andreasen, Mogens Myrup

    1998-01-01

    Management and i Configuration Management the most important means is Modularisation.The goal of this paper is to show Configuration Management as a contribution to the Mass Customisation and Modularisation as a contribution to the industrialisation of the design area [Andreasen 1997]. A basic model...

  6. Global Value Chain Configuration

    DEFF Research Database (Denmark)

    Hernandez, Virginia; Pedersen, Torben

    2017-01-01

    This paper reviews the literature on global value chain configuration, providing an overview of this topic. Specifically, we review the literature focusing on the concept of the global value chain and its activities, the decisions involved in its configuration, such as location, the governance...... modes chosen and the different ways of coordinating them. We also examine the outcomes of a global value chain configuration in terms of performance and upgrading. Our aim is to review the state of the art of these issues, identify research gaps and suggest new lines for future research that would...

  7. Magnetospheric configuration of Neptune.

    Science.gov (United States)

    Schulz, M.; McNab, M. C.; Lepping, R. P.; Voigt, G.-H.

    Voyager 2 encountered Neptune's magnetosphere in a nearly pole-on configuration and proceeded to explore the magnetosphere for about 1.2 Neptunian days. During this time the angle ψ between the planetary dipole moment μ and the solar wind velocity u varied from about 20° to about 114° and back, thereby producing a range of magnetospheric configurations previously attainable only in computer simulations. This chapter provides an overview of observations (with emphasis on the cusp region) made by the spacecraft magnetometer and other instruments during this traversal of Neptune's magnetosphere and places these observational results in the perspective of a global magnetospheric configuration, as provided by quantitative magnetospheric models.

  8. Drupal 8 configuration management

    CERN Document Server

    Borchert, Stefan

    2015-01-01

    Drupal 8 Configuration Management is intended for people who use Drupal 8 to build websites, whether you are a hobbyist using Drupal for the first time, a long-time Drupal site builder, or a professional web developer.

  9. The LHCb configuration database

    CERN Document Server

    Abadie, Lana; Gaspar, Clara; Jacobsson, Richard; Jost, Beat; Neufeld, Niko

    2005-01-01

    The Experiment Control System (ECS) will handle the monitoring, configuration and operation of all the LHCb experimental equipment. All parameters required to configure electronics equipment under the control of the ECS will reside in a configuration database. The database will contain two kinds of information: 1.\tConfiguration properties about devices such as hardware addresses, geographical location, and operational parameters associated with particular running modes (dynamic properties). 2.\tConnectivity between devices : this consists of describing the output and input connections of a device (static properties). The representation of these data using tables must be complete so that it can provide all the required information to the ECS and must cater for all the subsystems. The design should also guarantee a fast response time, even if a query results in a large volume of data being loaded from the database into the ECS. To fulfil these constraints, we apply the following methodology: Determine from the d...

  10. Airport Configuration Prediction Project

    Data.gov (United States)

    National Aeronautics and Space Administration — There is presently poor knowledge throughout the National Airspace System (NAS) of the airport configurations currently in use at each airport. There is even less...

  11. Configuration Management Automation (CMA) -

    Data.gov (United States)

    Department of Transportation — Configuration Management Automation (CMA) will provide an automated, integrated enterprise solution to support CM of FAA NAS and Non-NAS assets and investments. CMA...

  12. Accounting assessment

    Directory of Open Access Journals (Sweden)

    Kafka S.М.

    2017-03-01

    Full Text Available The proper evaluation of accounting objects influences essentially upon the reliability of assessing the financial situation of a company. Thus, the problem in accounting estimate is quite relevant. The works of home and foreign scholars on the issues of assessment of accounting objects, regulatory and legal acts of Ukraine controlling the accounting and compiling financial reporting are a methodological basis for the research. The author uses the theoretical methods of cognition (abstraction and generalization, analysis and synthesis, induction and deduction and other methods producing conceptual knowledge for the synthesis of theoretical and methodological principles in the evaluation of assets accounting, liabilities and equity. The tabular presentation and information comparison methods are used for analytical researches. The article considers the modern approaches to the issue of evaluation of accounting objects and financial statements items. The expedience to keep records under historical value is proved and the articles of financial statements are to be presented according to the evaluation on the reporting date. In connection with the evaluation the depreciation of fixed assets is considered as a process of systematic return into circulation of the before advanced funds on the purchase (production, improvement of fixed assets and intangible assets by means of including the amount of wear in production costs. Therefore it is proposed to amortize only the actual costs incurred, i.e. not to depreciate the fixed assets received free of charge and surplus valuation of different kinds.

  13. Configuration Control Office

    CERN Multimedia

    Beltramello, O

    In order to enable Technical Coordination to manage the detector configuration and to be aware of all changes in this configuration, a baseline of the envelopes has been created in April 2001. Fifteen system and multi-system envelope drawings have been approved and baselined. An EDMS file is associated with each approved envelope, which provides a list of the current known unsolved conflicts related to the envelope and a list of remaining drawing inconsistencies to be corrected. The envelope status with the associated drawings and EDMS file can be found on the web at this adress: http://atlasinfo.cern.ch/Atlas/TCOORD/Activities/Installation/Configuration/ Any modification in the baseline has to be requested via the Engineering Change Requests. The procedure can be found under: http://atlasinfo.cern.ch/Atlas/TCOORD/Activities/TcOffice/Quality/ECR/ TC will review all the systems envelopes in the near future and manage conflict resolution with the collaboration of the systems.

  14. DNS BIND Server Configuration

    Directory of Open Access Journals (Sweden)

    Radu MARSANU

    2011-01-01

    Full Text Available After a brief presentation of the DNS and BIND standard for Unix platforms, the paper presents an application which has a principal objective, the configuring of the DNS BIND 9 server. The general objectives of the application are presented, follow by the description of the details of designing the program.

  15. Ansible configuration management

    CERN Document Server

    Hall, Daniel

    2015-01-01

    This book is intended for anyone who wants to learn Ansible starting from the basics. Some experience of how to set up and configure Linux machines and a working knowledge of BIND, MySQL, and other Linux daemons is expected.

  16. Evaluating organizational configurations

    NARCIS (Netherlands)

    Penserini, L.; Dignum, F.; Dignum, V.; Aldewereld, H.; Grossi, D.; Baeza-Yates, R.; Lang, J.; Mitra, S.; Parsons, S.; Pasi, G.

    2009-01-01

    A Multi-Agent System is often conceived as an organization of autonomous software agents that participate into social and evolving structures (e.g., organizational configurations) suitable to deal with highly dynamic environments. Nevertheless, systems based on agent technologies rarely capitalize

  17. Reference frame for Product Configuration

    DEFF Research Database (Denmark)

    Ladeby, Klaes Rohde; Oddsson, Gudmundur Valur

    2011-01-01

    on configuration systems in the shape of anecdotal reporting on the development of information systems that perhaps support the configuration task – perhaps not. Consequently, the definition of configuration has become ambiguous as different research groups defines configuration differently. This paper propose......This paper presents a reference frame for configuration. The reference frame is established by review of existing literature, and consequently it is a theoretical frame of reference. The review of literature shows a deterioration of the understanding of configuration. Most recent literature reports...... a reference frame for configuration that permits 1) a more precise understanding of a configuration system, 2) a understanding of how the configuration system relate to other systems, and 3) a definition of the basic concepts in configuration. The total configuration system, together with the definition...

  18. Generation Favorable Institutional Configuration Regional Business Environment

    Directory of Open Access Journals (Sweden)

    Natalia Zinovievna Solodilova

    2014-12-01

    Full Text Available This article discusses the theoretical issues of creating an enabling business environment, which is the base platform for the successful development of entrepreneurship in the regions. Provides A definition of a favorable institutional configuration of the regional business environment, which refers to forms of implementing the basic institutions and other regional institutions, taking into account existing regional system of formal and informal interaction between economic actors. States that despite the measures taken, the landscape of the Russian business community in terms of regions, remains uneven, with different indices of investment and business attractiveness, there is differentiation in business conditions in the regions with similar natural and geographical conditions and resource potential, which is primarily determined by , differences in the institutional configuration of the regional business environment and quality of interaction among the business community of the region. Hypothesis about the impossibility of creating a favorable business environment, institutional configurations at the same time in all regions of the country, as well as its limited duration. Conducted theoretical and probabilistic analysis of the parameters of creating an enabling institutional configuration of the business environment in the Russian regions. Grounded approach whereby institutional configuration of regional business environment, may be subject to management and control actions through targeted by the regional authorities can accept the specified (favorable to the business community parameters. The necessity of planning and effective management of a favorable institutional configuration of the business environment by regional authorities to increase the period of its existence.

  19. 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.

  20. The ALICE Configuration Tool

    Science.gov (United States)

    Boccioli, M.; Carena, F.; Chapeland, S.; Chibante Barroso, V.; Lechman, M.; Jusko, A.; Pinazza, O.; ALICE Collaboration

    2011-12-01

    ALICE (A Large Ion Collider Experiment) is the heavy-ion detector designed to study the physics of strongly interacting matter and the quark-gluon plasma at the CERN Large Hadron Collider (LHC). It includes 18 different sub-detectors and 5 online systems, each one made of many different components and developed by different teams inside the collaboration. The operation of a large experiment over several years to collect billions of events acquired in well defined conditions requires predictability and repeatability of the experiment configuration. The logistics of the operation is also a major issue and it is mandatory to reduce the size of the shift crew needed to operate the experiment. Appropriate software tools are therefore needed to automate daily operations. This ensures minimizing human errors and maximizing the data taking time. The ALICE Configuration Tool (ACT) is ALICE first step to achieve a high level of automation, implementing automatic configuration and calibration of the sub-detectors and online systems. This presentation describes the goals and architecture of the ACT, the web-based Human Interface and the commissioning performed before the start of the collisions. It also reports on the first experiences with real use in daily operations, and finally it presents the road-map for future developments.

  1. Aquarius Main Structure Configuration

    Science.gov (United States)

    Eremenko, Alexander

    2012-01-01

    The Aquarius/SAC-D Observatory is a joint US-Argentine mission to map the salinity at the ocean surface. This information is critical to improving our understanding of two major components of Earth's climate system - the water cycle and ocean circulation. By measuring ocean salinity from space, the Aquarius/SAC-D Mission will provide new insights into how the massive natural exchange of freshwater between the ocean, atmosphere and sea ice influences ocean circulation, weather and climate. Aquarius is the primary instrument on the SAC-D spacecraft. It consists of a Passive Microwave Radiometer to detect the surface emission that is used to obtain salinity and an Active Scatterometer to measure the ocean waves that affect the precision of the salinity measurement. The Aquarius Primary Structure houses instrument electronics, feed assemblies, and supports a deployable boom with a 2.5 m Reflector, and provides the structural interface to the SAC-D Spacecraft. The key challenge for the Aquarius main structure configuration is to satisfy the needs of component accommodations, ensuring that the instrument can meet all operational, pointing, environmental, and launch vehicle requirements. This paper describes the evolution of the Aquarius main structure configuration, the challenges of balancing the conflicting requirements, and the major configuration driving decisions and compromises.

  2. Structure and Absolute Configuration of Nyasol and Hinokiresinol via Synthesis and Vibrational Circular Dichroism Spectroscopy

    DEFF Research Database (Denmark)

    Lassen, Peter Rygaard

    2005-01-01

    The absolute configuration of the norlignan (+)-nyasol was determined to be S by comparison of the experimental vibrational circular dichroism data with first-principle calculations taking into account the eight lowest energy conformations. The established absolute configuration of (+)-nyasol...

  3. Infrastrukturel Accountability

    DEFF Research Database (Denmark)

    Ubbesen, Morten Bonde

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

  4. Design Accountability

    DEFF Research Database (Denmark)

    Koskinen, Ilpo; Krogh, Peter

    2015-01-01

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

  5. Configurational Entropy Revisited

    Science.gov (United States)

    Lambert, Frank L.

    2007-09-01

    Entropy change is categorized in some prominent general chemistry textbooks as being either positional (configurational) or thermal. In those texts, the accompanying emphasis on the dispersal of matter—independent of energy considerations and thus in discord with kinetic molecular theory—is most troubling. This article shows that the variants of entropy can be treated from a unified viewpoint and argues that to decrease students' confusion about the nature of entropy change these variants of entropy should be merged. Molecular energy dispersal in space is implicit but unfortunately tacit in the cell models of statistical mechanics that develop the configurational entropy change in gas expansion, fluids mixing, or the addition of a non-volatile solute to a solvent. Two factors are necessary for entropy change in chemistry. An increase in thermodynamic entropy is enabled in a process by the motional energy of molecules (that, in chemical reactions, can arise from the energy released from a bond energy change). However, entropy increase is only actualized if the process results in a larger number of arrangements for the system's energy, that is, a final state that involves the most probable distribution for that energy under the new constraints. Positional entropy should be eliminated from general chemistry instruction and, especially benefiting "concrete minded" students, it should be replaced by emphasis on the motional energy of molecules as enabling entropy change.

  6. Ames Optimized TCA Configuration

    Science.gov (United States)

    Cliff, Susan E.; Reuther, James J.; Hicks, Raymond M.

    1999-01-01

    Configuration design at Ames was carried out with the SYN87-SB (single block) Euler code using a 193 x 49 x 65 C-H grid. The Euler solver is coupled to the constrained (NPSOL) and the unconstrained (QNMDIF) optimization packages. Since the single block grid is able to model only wing-body configurations, the nacelle/diverter effects were included in the optimization process by SYN87's option to superimpose the nacelle/diverter interference pressures on the wing. These interference pressures were calculated using the AIRPLANE code. AIRPLANE is an Euler solver that uses a unstructured tetrahedral mesh and is capable of computations about arbitrary complete configurations. In addition, the buoyancy effects of the nacelle/diverters were also included in the design process by imposing the pressure field obtained during the design process onto the triangulated surfaces of the nacelle/diverter mesh generated by AIRPLANE. The interference pressures and nacelle buoyancy effects are added to the final forces after each flow field calculation. Full details of the (recently enhanced) ghost nacelle capability are given in a related talk. The pseudo nacelle corrections were greatly improved during this design cycle. During the Ref H and Cycle 1 design activities, the nacelles were only translated and pitched. In the cycle 2 design effort the nacelles can translate vertically, and pitch to accommodate the changes in the lower surface geometry. The diverter heights (between their leading and trailing edges) were modified during design as the shape of the lower wing changed, with the drag of the diverter changing accordingly. Both adjoint and finite difference gradients were used during optimization. The adjoint-based gradients were found to give good direction in the design space for configurations near the starting point, but as the design approached a minimum, the finite difference gradients were found to be more accurate. Use of finite difference gradients was limited by the

  7. Relativistic configuration interaction approach

    Indian Academy of Sciences (India)

    level of reliability and accuracy in accounting for both relativistic and correlation effects associated with these properties has gained importance. In this paper, we will compute one of the P, ... this procedure provides reasonable accuracy with small computational cost. Titov and co-workers have also reported the result of Wd.

  8. TWRS Configuration management program plan

    Energy Technology Data Exchange (ETDEWEB)

    Vann, J.M.

    1996-06-03

    The TWRS Configuration Management Program Plan (CMPP) integrates technical and administrative controls to establish and maintain consistency among requirements, product configuration, and product information for TWRS products during all life cycle phases. This CMPP will be used by TWRS management and configuration management personnel to establish and manage the technical and integrated baselines and controls and status changes to those baselines.

  9. SASSI system software configuration

    Energy Technology Data Exchange (ETDEWEB)

    Weiner, E.O.

    1994-08-01

    The SASSI (System for Analysis for Soil-Structure Interaction) computer program was obtained by WHC from the University of California at Berkeley for seismic structural analysis of complex embedded building configurations. SASSI was developed in the 1980`s by a team of doctoral students under the direction of Prof. J. Lysmer. The program treats three-dimensional soil-structure interaction problems with the flexible volume substructuring method. In the 1970`s, the same organization developed the FLUSH program, which has achieved widespread international usage in the seismic analysis of structures. SASSI consists of nine modules, each of which are to be run as a separate execution. The SASSI source code, dated 1989 and identified as a Cray version, was put up on the RL Cray XM/232 Unicos system in 1991. That system was removed at the end of 1993, and SASSI is now installed on the LANL Cray YMP systems.

  10. Configuring the autism epidemic

    DEFF Research Database (Denmark)

    Seeberg, Jens; Christensen, Fie Lund Lindegaard

    2017-01-01

    Autism has been described as an epidemic, but this claim is contested and may point to an awareness epidemic, i.e. changes in the definition of what autism is and more attention being invested in diagnosis leading to a rise in registered cases. The sex ratio of children diagnosed with autism...... is skewed in favour of boys, and girls with autism tend to be diagnosed much later than boys. Building and further developing the notion of ‘configuration’ of epidemics, this article explores the configuration of autism in Denmark, with a particular focus on the health system and social support to families...... with children diagnosed with autism, seen from a parental perspective. The article points to diagnostic dynamics that contribute to explaining why girls with autism are not diagnosed as easily as boys. We unfold these dynamics through the analysis of a case of a Danish family with autism....

  11. Configuring the autism epidemic

    DEFF Research Database (Denmark)

    Christensen, Fie Lund Lindegaard; Seeberg, Jens

    2017-01-01

    is skewed in favour of boys, and girls with autism tend to be diagnosed much later than boys. Building and further developing the notion of ‘configuration’ of epidemics, this article explores the configuration of autism in Denmark, with a particular focus on the health system and social support to families...... with children diagnosed with autism, seen from a parental perspective. The article points to diagnostic dynamics that contribute to explaining why girls with autism are not diagnosed as easily as boys. We unfold these dynamics through the analysis of a case of a Danish family with autism.......Autism has been described as an epidemic, but this claim is contested and may point to an awareness epidemic, i.e. changes in the definition of what autism is and more attention being invested in diagnosis leading to a rise in registered cases. The sex ratio of children diagnosed with autism...

  12. Configurable Aperture Space Telescope

    Science.gov (United States)

    Ennico, Kimberly; Vassigh, Kenny; Bendek, Selman; Young, Zion W; Lynch, Dana H.

    2015-01-01

    In December 2014, we were awarded Center Innovation Fund to evaluate an optical and mechanical concept for a novel implementation of a segmented telescope based on modular, interconnected small sats (satlets). The concept is called CAST, a Configurable Aperture Space Telescope. With a current TRL is 2 we will aim to reach TLR 3 in Sept 2015 by demonstrating a 2x2 mirror system to validate our optical model and error budget, provide strawman mechanical architecture and structural damping analyses, and derive future satlet-based observatory performance requirements. CAST provides an alternative access to visible andor UV wavelength space telescope with 1-meter or larger aperture for NASA SMD Astrophysics and Planetary Science community after the retirement of HST.

  13. Power converter connection configuration

    Science.gov (United States)

    Beihoff, Bruce C.; Kehl, Dennis L.; Gettelfinger, Lee A.; Kaishian, Steven C.; Phillips, Mark G.; Radosevich, Lawrence D.

    2008-11-11

    EMI shielding is provided for power electronics circuits and the like via a direct-mount reference plane support and shielding structure. The thermal support may receive one or more power electronic circuits. The support may aid in removing heat from the circuits through fluid circulating through the support. The support forms a shield from both external EMI/RFI and from interference generated by operation of the power electronic circuits. Features may be provided to permit and enhance connection of the circuitry to external circuitry, such as improved terminal configurations. Modular units may be assembled that may be coupled to electronic circuitry via plug-in arrangements or through interface with a backplane or similar mounting and interconnecting structures.

  14. Configuration Management Plan for the Tank Farm Contractor

    Energy Technology Data Exchange (ETDEWEB)

    WEIR, W.R.

    2000-04-21

    The Configuration Management Plan for the Tank Farm Contractor describes configuration management the contractor uses to manage and integrate its technical baseline with the programmatic and functional operations to perform work. The Configuration Management Plan for the Tank Farm Contractor supports the management of the project baseline by providing the mechanisms to identify, document, and control the technical characteristics of the products, processes, and structures, systems, and components (SSC). This plan is one of the tools used to identify and provide controls for the technical baseline of the Tank Farm Contractor (TFC). The configuration management plan is listed in the management process documents for TFC as depicted in Attachment 1, TFC Document Structure. The configuration management plan is an integrated approach for control of technical, schedule, cost, and administrative processes necessary to manage the mission of the TFC. Configuration management encompasses the five functional elements of: (1) configuration management administration, (2) configuration identification, (3) configuration status accounting, (4) change control, and (5 ) configuration management assessments.

  15. Electron Configuration, and Element No.155 of the Periodic Table of Elements

    Directory of Open Access Journals (Sweden)

    Khazan A.

    2011-04-01

    Full Text Available Blocks of the Electron Configuration in the atom are considered with taking into account that the electron configuration should cover also element No.155. It is shown that the electron configuration formula of element No.155, in its graphical representation, completely satisfies Gaussian curve.

  16. Typology of Product Configuration Systems

    DEFF Research Database (Denmark)

    Jensen, Klaes Ladeby; Edwards, Kasper; Haug, Anders

    2007-01-01

    Many organisations are moving from mass production to mass customization. Product configuration systems (PCS) are increasingly seen as an interesting option for firms who wish to pursue a strategy with a high degree of product variance while retaining a low cost of specifying the product. To become...... more specific in relation to how product configuration systems can support mass customization, it is necessary to understand how different product configuration systems can be classified, and how these differ. This paper presents a typology of product configuration systems based on the five kinds...

  17. The Quantum Configuration Space of Loop Quantum Cosmology

    OpenAIRE

    Velhinho, J. M.

    2007-01-01

    The article gives an account of several aspects of the space known as the Bohr compactification of the line, featuring as the quantum configuration space in loop quantum cosmology, as well as of the corresponding configuration space realization of the so-called polymer representation. Analogies with loop quantum gravity are explored, providing an introduction to (part of) the mathematical structure of loop quantum gravity, in a technically simpler context.

  18. The quantum configuration space of loop quantum cosmology

    Science.gov (United States)

    Velhinho, J. M.

    2007-07-01

    This paper gives an account of several aspects of the space known as the Bohr compactification of the line, featuring as the quantum configuration space in loop quantum cosmology, as well as of the corresponding configuration space realization of the so-called polymer representation. Analogies with loop quantum gravity are explored, providing an introduction to (part of) the mathematical structure of loop quantum gravity, in a technically simpler context.

  19. Optimization under Uncertainty of Site-Specific Turbine Configurations: Preprint

    Energy Technology Data Exchange (ETDEWEB)

    Quick, Julian; Dykes, Katherine; Graf, Peter; Zahle, Frederik

    2016-11-01

    Uncertainty affects many aspects of wind energy plant performance and cost. In this study, we explore opportunities for site-specific turbine configuration optimization that accounts for uncertainty in the wind resource. As a demonstration, a simple empirical model for wind plant cost of energy is used in an optimization under uncertainty to examine how different risk appetites affect the optimal selection of a turbine configuration for sites of different wind resource profiles. If there is unusually high uncertainty in the site wind resource, the optimal turbine configuration diverges from the deterministic case and a generally more conservative design is obtained with increasing risk aversion on the part of the designer.

  20. Optimization under uncertainty of site-specific turbine configurations

    DEFF Research Database (Denmark)

    Quick, J.; Dykes, K.; Graf, P.

    2016-01-01

    Uncertainty affects many aspects of wind energy plant performance and cost. In this study, we explore opportunities for site-specific turbine configuration optimization that accounts for uncertainty in the wind resource. As a demonstration, a simple empirical model for wind plant cost of energy...... is used in an optimization under uncertainty to examine how different risk appetites affect the optimal selection of a turbine configuration for sites of different wind resource profiles. If there is unusually high uncertainty in the site wind resource, the optimal turbine configuration diverges from...

  1. Configurational entropy of glueball states

    Energy Technology Data Exchange (ETDEWEB)

    Bernardini, Alex E., E-mail: alexeb@ufscar.br [Departamento de Física, Universidade Federal de São Carlos, PO Box 676, 13565-905, São Carlos, SP (Brazil); Braga, Nelson R.F., E-mail: braga@if.ufrj.br [Instituto de Física, Universidade Federal do Rio de Janeiro, Caixa Postal 68528, RJ 21941-972 (Brazil); Rocha, Roldão da, E-mail: roldao.rocha@ufabc.edu.br [CMCC, Universidade Federal do ABC, UFABC, 09210-580, Santo André (Brazil)

    2017-02-10

    The configurational entropy of glueball states is calculated using a holographic description. Glueball states are represented by a supergravity dual picture, consisting of a 5-dimensional graviton–dilaton action of a dynamical holographic AdS/QCD model. The configurational entropy is studied as a function of the glueball spin and of the mass, providing information about the stability of the glueball states.

  2. 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.

  3. Configurations of leadership practices in hospital units.

    Science.gov (United States)

    Meier, Ninna

    2015-01-01

    The purpose of this paper is to explore how leadership is practiced across four different hospital units. The study is a comparative case study of four hospital units, based on detailed observations of the everyday work practices, interactions and interviews with ten interdisciplinary clinical managers. Comparing leadership as configurations of practices across four different clinical settings, the author shows how flexible and often shared leadership practices were embedded in and central to the core clinical work in all units studied here, especially in more unpredictable work settings. Practices of symbolic work and emotional support to staff were particularly important when patients were severely ill. Based on a study conducted with qualitative methods, these results cannot be expected to apply in all clinical settings. Future research is invited to extend the findings presented here by exploring leadership practices from a micro-level perspective in additional health care contexts: particularly the embedded and emergent nature of such practices. This paper shows leadership practices to be primarily embedded in the clinical work and often shared across organizational or professional boundaries. This paper demonstrated how leadership practices are embedded in the everyday work in hospital units. Moreover, the analysis shows how configurations of leadership practices varied in four different clinical settings, thus contributing with contextual accounts of leadership as practice, and suggested "configurations of practice" as a way to carve out similarities and differences in leadership practices across settings.

  4. Permutation-invariant distance between atomic configurations

    Energy Technology Data Exchange (ETDEWEB)

    Ferré, Grégoire; Maillet, Jean-Bernard [CEA, DAM, DIF, F-91297 Arpajon (France); Stoltz, Gabriel [Université Paris-Est, CERMICS (ENPC), INRIA, F-77455 Marne-la-Vallée (France)

    2015-09-14

    We present a permutation-invariant distance between atomic configurations, defined through a functional representation of atomic positions. This distance enables us to directly compare different atomic environments with an arbitrary number of particles, without going through a space of reduced dimensionality (i.e., fingerprints) as an intermediate step. Moreover, this distance is naturally invariant through permutations of atoms, avoiding the time consuming associated minimization required by other common criteria (like the root mean square distance). Finally, the invariance through global rotations is accounted for by a minimization procedure in the space of rotations solved by Monte Carlo simulated annealing. A formal framework is also introduced, showing that the distance we propose verifies the property of a metric on the space of atomic configurations. Two examples of applications are proposed. The first one consists in evaluating faithfulness of some fingerprints (or descriptors), i.e., their capacity to represent the structural information of a configuration. The second application concerns structural analysis, where our distance proves to be efficient in discriminating different local structures and even classifying their degree of similarity.

  5. A Software Configuration Management Course

    DEFF Research Database (Denmark)

    Asklund, U.; Bendix, Lars Gotfred

    2003-01-01

    Software Configuration Management has been a big success in research and creation of tools. There are also many vendors in the market of selling courses to companies. However, in the education sector Software Configuration Management has still not quite made it - at least not into the university...... curriculum. It is either not taught at all or is just a minor part of a general course in software engineering. In this paper, we report on our experience with giving a full course entirely dedicated to Software Configuration Management topics and start a discussion of what ideally should be the goal...

  6. Moderator Configuration Options for ESS

    DEFF Research Database (Denmark)

    Zanini, L.; Batkov, K.; Klinkby, Esben Bryndt

    2016-01-01

    The current, still evolving status of the design and the optimization work for the moderator configuration for the European Spallation Source is described. The moderator design has been strongly driven by the low-dimensional moderator concept recently proposed for use in spallation neutron sources...... conventional, principles were also considered,such as the importance of moderator positioning, of the premoderator, and beam extraction considerations. Different design and configuration options are evaluated and compared with the reference volume moderator configuration described in the ESS Technical Design...

  7. Device configuration-management system

    Energy Technology Data Exchange (ETDEWEB)

    Nowell, D.M.

    1981-01-01

    The Fusion Chamber System, a major component of the Magnetic Fusion Test Facility, contains several hundred devices which report status to the Supervisory Control and Diagnostic System for control and monitoring purposes. To manage the large number of diversity of devices represented, a device configuration management system was required and developed. Key components of this software tool include the MFTF Data Base; a configuration editor; and a tree structure defining the relationships between the subsystem devices. This paper will describe how the configuration system easily accomodates recognizing new devices, restructuring existing devices, and modifying device profile information.

  8. Configurational entropy of glueball states

    Directory of Open Access Journals (Sweden)

    Alex E. Bernardini

    2017-02-01

    Full Text Available The configurational entropy of glueball states is calculated using a holographic description. Glueball states are represented by a supergravity dual picture, consisting of a 5-dimensional graviton–dilaton action of a dynamical holographic AdS/QCD model. The configurational entropy is studied as a function of the glueball spin and of the mass, providing information about the stability of the glueball states.

  9. Romanian accounting policies between international accounting convergence and corporate governance regulation

    Directory of Open Access Journals (Sweden)

    Elena Dobre

    2012-06-01

    Full Text Available Our paper aims to look at accounting impact on the systems of Romanian corporate governance. The purpose is aligned to discover research leads at the intersection of corporate governance and financial accounting. The hypothesis is that the corporate governance is influenced by accounting policies monitored by internal control. The empirical study focus on several points: (i concepts and specific Terms; (ii elements to be considered in establishing accounting policies; (iii change and remodelling of accounting policies; (iv the influence of enterprise accounting policies on indicators level. We present the role of accounting policies to generate futures economic benefices and the intricacy of accounting valuation. We conclude about the process configuration and modelling accounting policies in terms of business engineering

  10. Accounting Fundamentals for Non-Accountants

    Science.gov (United States)

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

  11. Knowledge Based Product Configuration - a documentatio tool for configuration projects

    DEFF Research Database (Denmark)

    Hvam, Lars; Malis, Martin

    2003-01-01

    . A lot of knowledge isput into these systems and many domain experts are involved. This calls for an effective documentation system in order to structure this knowledge in a way that fits to the systems. Standard configuration systems do not support this kind of documentation. The chapter deals...... with the development of a Lotus Notes application that serves as a knowledge based documentation tool for configuration projects. A prototype has been developed and tested empirically in an industrial case-company. It has proved to be a succes....

  12. BAYESIAN IMAGE RESTORATION, USING CONFIGURATIONS

    Directory of Open Access Journals (Sweden)

    Thordis Linda Thorarinsdottir

    2011-05-01

    Full Text Available In this paper, we develop a Bayesian procedure for removing noise from images that can be viewed as noisy realisations of random sets in the plane. The procedure utilises recent advances in configuration theory for noise free random sets, where the probabilities of observing the different boundary configurations are expressed in terms of the mean normal measure of the random set. These probabilities are used as prior probabilities in a Bayesian image restoration approach. Estimation of the remaining parameters in the model is outlined for salt and pepper noise. The inference in the model is discussed in detail for 3 X 3 and 5 X 5 configurations and examples of the performance of the procedure are given.

  13. Configuration of distributed message converter systems

    NARCIS (Netherlands)

    Risse, Thomas; Aberer, Karl; Wombacher, Andreas; Surridge, Mike; Taylor, Stephen

    2004-01-01

    Finding a configuration of a distributed system satisfying performance goals is a complex search problem that involves many design parameters, like hardware selection, job distribution and process configuration. Performance models are a powerful tool to analyze potential system configurations,

  14. ACCOUNTING TREATMENTS USED FOR ACCOUNTING SERVICES PROVIDERS

    Directory of Open Access Journals (Sweden)

    ŢOGOE GRETI DANIELA

    2014-08-01

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

  15. Modularisation of Software Configuration Management

    DEFF Research Database (Denmark)

    Christensen, Henrik Bærbak

    2000-01-01

    management, and outline how modularisation is natural and powerful also in this context. The analysis is partly based on experiences from case studies where small- to medium-sized development projects are using a prototype tool that supports modular software configuration management.......The principle of modularisation is one of the main techniques that software designers use to tame the complexity of programming. A software project, however, is complex in many other areas than just programming. In this paper, we focus on one of these complex areas, namely software configuration...

  16. Instance-specific algorithm configuration

    CERN Document Server

    Malitsky, Yuri

    2014-01-01

    This book presents a modular and expandable technique in the rapidly emerging research area of automatic configuration and selection of the best algorithm for the instance at hand. The author presents the basic model behind ISAC and then details a number of modifications and practical applications. In particular, he addresses automated feature generation, offline algorithm configuration for portfolio generation, algorithm selection, adaptive solvers, online tuning, and parallelization.    The author's related thesis was honorably mentioned (runner-up) for the ACP Dissertation Award in 2014,

  17. Parallel Robots with Configurable Platforms

    NARCIS (Netherlands)

    Lambert, P.

    2013-01-01

    This thesis explores the fundamentals of a new class of parallel mechanisms called parallel mechanisms with configurable platforms as well as the design and analysis of parallel robots that are based on those mechanisms. Pure parallel robots are formed by two rigid links, the base and the

  18. Product Configuration Systems and Productivity

    DEFF Research Database (Denmark)

    Pedersen, Jørgen Lindgaard; Edwards, Kasper

    2004-01-01

    Twelve companies have been interviewed with the purpose to get information about technical, economic and organisational matters in respect of Product Configuration Systems (PCS).Combinations of qualitative interviews and quantitative scoring have been used in ranking expected and realized results...

  19. Knowledge Engineering for Embedded Configuration

    DEFF Research Database (Denmark)

    Oddsson, Gudmundur Valur

    2008-01-01

    This thesis presents a way to simplify setup of complex product systems with the help of embedded configuration. To achieve this, one has to focus on what subsystems need to communicate between themselves. The required internal knowledge is then structured at three abstraction levels. Simplificat......This thesis presents a way to simplify setup of complex product systems with the help of embedded configuration. To achieve this, one has to focus on what subsystems need to communicate between themselves. The required internal knowledge is then structured at three abstraction levels....... Simplifications of the internal workings are both due to hardware- and application-induced configuration taking place both within the overall system and in each subsystem. By relating parameters in such a way, the number of user inputs or decision variables should decrease drastically, thus increasing the overall...... usability of the installation. In our case, we have rationalized that this should be done with embedded configuration, and the expected result is enhanced usability. The suggested method is deeply rooted in system theory. It draws on the emergent properties expected from the system, and tries to embed...

  20. NCCDS configuration management process improvement

    Science.gov (United States)

    Shay, Kathy

    1993-01-01

    By concentrating on defining and improving specific Configuration Management (CM) functions, processes, procedures, personnel selection/development, and tools, internal and external customers received improved CM services. Job performance within the section increased in both satisfaction and output. Participation in achieving major improvements has led to the delivery of consistent quality CM products as well as significant decreases in every measured CM metrics category.

  1. Bayesian image restoration, using configurations

    DEFF Research Database (Denmark)

    Thorarinsdottir, Thordis

    configurations are expressed in terms of the mean normal measure of the random set. These probabilities are used as prior probabilities in a Bayesian image restoration approach. Estimation of the remaining parameters in the model is outlined for salt and pepper noise. The inference in the model is discussed...

  2. Bayesian image restoration, using configurations

    DEFF Research Database (Denmark)

    Thorarinsdottir, Thordis Linda

    2006-01-01

    configurations are expressed in terms of the mean normal measure of the random set. These probabilities are used as prior probabilities in a Bayesian image restoration approach. Estimation of the remaining parameters in the model is outlined for the salt and pepper noise. The inference in the model is discussed...

  3. Spatial Configuration of Macromolecular Chains

    Indian Academy of Sciences (India)

    highlight in this lecture give promise of far-reaching advances in our understanding of macromolecular ... in articles of commerce. The chemical bonds in macromolecules differ in no discernible respect from those in ... The number and variety of configurations (or conformations in the language of organic chemistry) that.

  4. Sex and Electrode Configuration in Transcranial Electrical Stimulation

    Directory of Open Access Journals (Sweden)

    Michael J. Russell

    2017-08-01

    Full Text Available Transcranial electrical stimulation (tES can be an effective non-invasive neuromodulation procedure. Unfortunately, the considerable variation in reported treatment outcomes, both within and between studies, has made the procedure unreliable for many applications. To determine if individual differences in cranium morphology and tissue conductivity can account for some of this variation, the electrical density at two cortical locations (temporal and frontal directly under scalp electrodes was modeled using a validated MRI modeling procedure in 23 subjects (12 males and 11 females. Three different electrode configurations (non-cephalic, bi-cranial, and ring commonly used in tES were modeled at three current intensities (0.5, 1.0, and 2.0 mA. The aims were to assess the effects of configuration and current intensity on relative current received at a cortical brain target directly under the stimulating electrode and to characterize individual variation. The different electrode configurations resulted in up to a ninefold difference in mean current densities delivered to the brains. The ring configuration delivered the least current and the non-cephalic the most. Female subjects showed much less current to the brain than male subjects. Individual differences in the current received and differences in electrode configurations may account for significant variability in current delivered and, thus, potentially a significant portion of reported variation in clinical outcomes at two commonly targeted regions of the brain.

  5. Delphi Accounts Receivable Module -

    Data.gov (United States)

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

  6. The configuration of the Brazilian scientific field.

    Science.gov (United States)

    Barata, Rita B; Aragão, Erika; de Sousa, Luis E P Fernandes; Santana, Taris M; Barreto, Mauricio L

    2014-03-01

    This article describes the configuration of the scientific field in Brazil, characterizing the scientific communities in every major area of knowledge in terms of installed capacity, ability to train new researchers, and capacity for academic production. Empirical data from several sources of information are used to characterize the different communities. Articulating the theoretical contributions of Pierre Bourdieu, Ludwik Fleck, and Thomas Kuhn, the following types of capital are analyzed for each community: social capital (scientific prestige), symbolic capital (dominant paradigm), political capital (leadership in S & T policy), and economic capital (resources). Scientific prestige is analyzed by taking into account the volume of production, activity index, citations, and other indicators. To characterize symbolic capital, the dominant paradigms that distinguish the natural sciences, the humanities, applied sciences, and technology development are analyzed theoretically. Political capital is measured by presidency in one of the main agencies in the S & T national system, and research resources and fellowships define the economic capital. The article discusses the composition of these different types of capital and their correspondence to structural capacities in various communities with the aim of describing the configuration of the Brazilian scientific field.

  7. Magnetic configuration control of ITER plasmas

    Energy Technology Data Exchange (ETDEWEB)

    Albanese, R.; Mattei, M. [Assoc. Euratom-ENEA-CREATE, Univ. Mediterranea RC, Loc. Feo di Vito I-89060, RC (Italy); Portone, A. [EFDA-CSU, Max Planck Institute for Plasmaphysics, Boltzmannstrasse 2, D-85748 Garching (Germany)], E-mail: alfredo.portone@tech.efda.org; Ambrosino, G. [Assoc. Euratom-ENEA-CREATE, University Napoli Federico II, Via Claudio 21, I-80125 Naples (Italy); Artaserse, G. [Assoc. Euratom-ENEA-CREATE, Univ. Mediterranea RC, Loc. Feo di Vito I-89060, RC (Italy); Crisanti, F. [Associazione EURATOM-ENEA sulla Fusione, Frascati, C.P. 65, 00044-Frascati (Italy); De Tommasi, G. [Assoc. Euratom-ENEA-CREATE, University Napoli Federico II, Via Claudio 21, I-80125 Naples (Italy); Fresa, R. [DIFA, University della Basilicata, Contrada Macchia Romana I-85100, PZ (Italy); Sartori, F. [Euratom/UKAEA Fusion Assoc., Culham Science Centre, Abingdon, Oxon OX14 3DB (United Kingdom); Villone, F. [Assoc. Euratom-ENEA-CREATE, University Cassino, Via Di Biasio 43, I-03043 Cassino (Italy)

    2007-10-15

    The aim of this paper is to present some new tools used to review the capability of the ITER Poloidal Field (PF) system in controlling the broad range of plasma configurations presently forecasted during ITER operation. The attention is focused on the axi-symmetric aspects of plasma magnetic configuration control since they pose the greatest challenges in terms of control power and they have the largest impact on machine capital cost. Some preliminary results obtained during ongoing activities in collaboration between ENEA/CREATE and EFDA are presented. The paper is divided in two main parts devoted, respectively, to the presentation of a procedure for the PF current optimisation during the scenario, and of a software environment for the study of the PF system capabilities using the plasma linearized response. The proposed PF current optimisation procedure is then used to assess Scenario 2 design, also taking into account the presence of axisymmetric eddy currents and possible variations of poloidal beta and internal inductance. The numerical linear model based tool derived from the JET oriented eXtreme Shape Controller (XSC) tools is finally used to obtain results on the strike point sweeping in ITER.

  8. Serial CSTR digester configuration for improving biogas production from manure

    DEFF Research Database (Denmark)

    Boe, Kanokwan; Angelidaki, Irini

    2009-01-01

    A new configuration of manure digesters for improving biogas production has been investigated in laboratory scale. A single thermophilic continuous-flow stirred tank reactor (CSTR) operated with a hydraulic retention time (HRT) of 15 days was compared to a serial CSTR configuration with volume...... distribution ratio of 80/20 and 90/10, and total HRT of 15 days. The results showed that the serial CSTR could obtain 11% higher biogas yield compared to the single CSTR. The increased biogas yield in the serial CSTR was mainly from the second reactor, which accounted for 16% and 12% of total biogas yield...

  9. Magneto Inertial Fusion Based on a Cusp Field Configuration

    CERN Document Server

    Ryzhkov, S V

    2009-01-01

    We study the cusp configuration of pre-seeded magnetic field for laser-driven flux-compression. The proposed configuration provides better particle confinement than that in Ref. [O.V. Gotchev et al., Journal of Fusion Energy 27 (2008) 25-31.] thereby leading to better magnetic insulation of hot fusion plasma. We develop the model that takes into account (i) magnetized target implosion, (ii) magnetic flux compression; (iii) particle losses from magnetic trap. The key parameter governing the process is the ratio of the implosion time to the particle loss time.

  10. The image of accountants

    DEFF Research Database (Denmark)

    Baldvinsdottir, Gudrun; Burns, John; Nørreklit, Hanne

    2009-01-01

    the accountant appeared as a more hedonistic person. Overall, the changes observed reflect changes in wider social practice from modernity, through high modernity, to hyper-modernity. Research limitations/implications - The image of the accountants has implications for the development of the accounting......, 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...... of accountants, particularly in the media and popular movies, extant works have mostly investigated how others perceive accountants and how accountants are generally portrayed. The paper however, places more stress on the construction of the image of the accountants when appealing to the accountants....

  11. Assessment of New Hub-and-spoke and Point-to-point Airline Network Configurations

    NARCIS (Netherlands)

    Alderighi, M.; Cento, A.; Nijkamp, P.; Rietveld, P.

    2007-01-01

    This paper aims to provide new measures of airline network configuration with a view to analyse effectively the complexity of modern carriers' network design. It studies network configurations in the airline sector by taking into account both spatial and temporal dimensions. The spatial dimension is

  12. Configuring Symantec AntiVirus

    CERN Document Server

    Shimonski, Robert

    2003-01-01

    This is the only book that will teach system administrators how to configure, deploy, and troubleshoot Symantec Enterprise Edition in an enterprise network. The book will reflect Symantec''s philosophy of "Centralized Antivirus Management." For the same reasons that Symantec bundled together these previously separate products, the book will provide system administrators with a holistic approach to defending their networks from malicious viruses. This book will also serve as a Study Guide for those pursuing Symantec Product Specialist Certifications.Configuring Symantec AntiVirus Enterprise Edition contains step-by-step instructions on how to Design, implement and leverage the Symantec Suite of products in the enterprise.ØFirst book published on market leading product and fast-growing certification. Despite the popularity of Symantec''s products and Symantec Product Specialist certifications, there are no other books published or announced.ØLess expensive substitute for costly on-sight training. Symantec off...

  13. Microsoft System Center Configuration Manager

    CERN Document Server

    Sandbu, Marius

    2013-01-01

    This book is a step-by-step tutorial that guides you through the key steps in implementing best solutions for high availability and performance tuning. It is split into two distinct approaches: client and site side HA and optimization.Microsoft SCCM High Availability and Performance Tuning is for IT professionals and consultants working with Configuration Manager who wish to learn the skills to deploy a redundant and scalable solution.

  14. Vacuum configuration for inflationary superstring

    Energy Technology Data Exchange (ETDEWEB)

    Baadhio, R.A. (Theoretical Physics Group, Physics Division, Lawrence Berkeley Laboratory and Department of Physics, University of California at Berkeley, Berkeley, California 94720 (United States))

    1993-02-01

    The vacuum configuration for the inflationary superstring theory is established. It is argued that the basic physical contents of the inflationary universe are characterized by the Novikov higher signature. Finally it is shown, with respect to the splitting of Paper II, that the index of the Dirac operator defined in our inflated universe, and in the parallel shadow one, is indeed [ital h]-cobordant.

  15. Drupal 7 Multi Sites Configuration

    CERN Document Server

    Butcher, Matt

    2012-01-01

    Follow the creation of a multi-site instance with Drupal. The practical examples and accompanying screenshots will help you to get multiple Drupal sites set up in no time. This book is for Drupal site builders. It is assumed that readers are familiar with Drupal already, with a basic grasp of its concepts and components. System administration concepts, such as configuring Apache, MySQL, and Vagrant are covered but no previous knowledge of these tools is required.

  16. Subsonic/Transonic Configuration Aerodynamics.

    Science.gov (United States)

    1980-09-01

    d’origine dite Ni et mat I - avec nacelle ddfinitive dite N5 (position et forme modifiges) et mat 8. 1 CARACTERISATION DES PROBLEMES TR.ANSSONIQUES...aspect ratio delta wing section found on the Space Shuttle Orbiter . CONSERVATION OF COMPUTING RESOURCES An Inexperienced analyst applying some of the...shuttle orbite ~r geometry is quite blunt. The transport configuration shock waves are comparable to those typically encountered at cruise conditions

  17. Configuration Management Process Assessment Strategy

    Science.gov (United States)

    Henry, Thad

    2014-01-01

    Purpose: To propose a strategy for assessing the development and effectiveness of configuration management systems within Programs, Projects, and Design Activities performed by technical organizations and their supporting development contractors. Scope: Various entities CM Systems will be assessed dependent on Project Scope (DDT&E), Support Services and Acquisition Agreements. Approach: Model based structured against assessing organizations CM requirements including best practices maturity criteria. The model is tailored to the entity being assessed dependent on their CM system. The assessment approach provides objective feedback to Engineering and Project Management of the observed CM system maturity state versus the ideal state of the configuration management processes and outcomes(system). center dot Identifies strengths and risks versus audit gotcha's (findings/observations). center dot Used "recursively and iteratively" throughout program lifecycle at select points of need. (Typical assessments timing is Post PDR/Post CDR) center dot Ideal state criteria and maturity targets are reviewed with the assessed entity prior to an assessment (Tailoring) and is dependent on the assessed phase of the CM system. center dot Supports exit success criteria for Preliminary and Critical Design Reviews. center dot Gives a comprehensive CM system assessment which ultimately supports configuration verification activities.*

  18. Harmonisation of agricultural accounting

    Directory of Open Access Journals (Sweden)

    Jaroslav Sedláček

    2007-01-01

    Full Text Available This paper deals with the accounting of the biological assets. There are described two approaches: Czech and international. The International Accounting Standards are emulative of more authentic presentment of economic processes in agricultural activities than Czech accounting legislation. From the comparison the both approaches accrued some differences, which can influent the financial statements of enterprises. The causation of main difference appears an application of fair value, which is prescribed for biological assets in international accounting standards. In international accounting standards is preferred principle of fair and true view, while in Czech accounting is preferred prudence principle.

  19. Culture and Accounting Practices

    Directory of Open Access Journals (Sweden)

    Carataș Maria Alina

    2017-01-01

    Besides the financial statements, rules, and calculations, the accounting also impliesprofessional reasoning, and the organizational culture promoted within the firm influences theaccounting decisions. We analyzed and identified several of accounting policies determined by thecorporate governance and organizational culture influence.

  20. ACCOUNTING PRINCIPLES AND PRACTICE

    National Research Council Canada - National Science Library

    Romic, Lidija

    2010-01-01

    Standard accounting practices require publicly-traded companies to follow certain accounting rules when presenting financial statements so that the readers of the statements can easily compare different companies...

  1. Stopped nucleons in configuration space

    Energy Technology Data Exchange (ETDEWEB)

    Bialas, Andrzej [Jagellonian Univ., Krakow (Poland); Bzdak, Adam [AGH - Univ. of Science and Technology, Krakow (Poland); Koch, Volker [Lawrence Berkeley National Lab. (LBNL), Berkeley, CA (United States)

    2017-05-09

    In this note, using the colour string model, we study the configuration space distribution of stopped nucleons in heavy-ion collisions. We find that the stopped nucleons from the target and the projectile end up separated from each other by the distance increasing with the collision energy. In consequence, for the center of mass energies larger than 6 or 10 GeV (depending on the details of the model) it appears that the system created is not in thermal and chemical equilibrium, and the net baryon density reached is likely not much higher than that already present in the colliding nuclei.

  2. 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.

  3. Making Collaborative Innovation Accountable

    DEFF Research Database (Denmark)

    Sørensen, Eva

    The public sector is increasingly expected to be innovative, but the prize for a more innovative public sector might be that it becomes difficult to hold public authorities to account for their actions. The article explores the tensions between innovative and accountable governance, describes the...... the foundation for these tensions in different accountability models, and suggest directions to take in analyzing the accountability of collaborative innovation processes....

  4. The Accounting Capstone Problem

    Science.gov (United States)

    Elrod, Henry; Norris, J. T.

    2012-01-01

    Capstone courses in accounting programs bring students experiences integrating across the curriculum (University of Washington, 2005) and offer unique (Sanyal, 2003) and transformative experiences (Sill, Harward, & Cooper, 2009). Students take many accounting courses without preparing complete sets of financial statements. Accountants not only…

  5. Accounting Education in Crisis

    Science.gov (United States)

    Turner, Karen F.; Reed, Ronald O.; Greiman, Janel

    2011-01-01

    Almost on a daily basis new accounting rules and laws are put into use, creating information that must be known and learned by the accounting faculty and then introduced to and understood by the accounting student. Even with the 150 hours of education now required for CPA licensure, it is impossible to teach and learn all there is to learn. Over…

  6. Accountability in Health Care

    DEFF Research Database (Denmark)

    Vrangbæk, Karsten; Byrkjeflot, Haldor

    2016-01-01

    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...

  7. Intelligent Accountability in Education

    Science.gov (United States)

    O'Neill, Onora

    2013-01-01

    Systems of accountability are "second order" ways of using evidence of the standard to which "first order" tasks are carried out for a great variety of purposes. However, more accountability is not always better, and processes of holding to account can impose high costs without securing substantial benefits. At their worst,…

  8. Automated Accounting. Instructor Guide.

    Science.gov (United States)

    Moses, Duane R.

    This curriculum guide was developed to assist business instructors using Dac Easy Accounting College Edition Version 2.0 software in their accounting programs. The module consists of four units containing assignment sheets and job sheets designed to enable students to master competencies identified in the area of automated accounting. The first…

  9. Shaping accountabilities for erroneously enacted environmental evidence

    DEFF Research Database (Denmark)

    Lippert, Ingmar

    vignettes of situated work practice that (con)figured the company's accounting for their carbon emissions. Common to all these situations was that the environmental realities enacted have been categorised by some members as erroneous or as not good enough. In this paper I am interested, thence......Drawing on fieldwork in and around a transnational Fortune 50 company's "corporate social responsibility" unit, this paper opens up a range of situations that took part in enacting the company's evidence of its impact on global warming. This evidence was implicated in at least two significant modes...... of accountability: first, the company was performing itself as a socially and environmentally accountable and responsible "corporate citizen"; second, the company was inhabiting a discourse of evidence-based decision-making, requiring the evidence to be produced accountably. I analyse a limited set of ethnographic...

  10. PARADIGM OF ACCOUNTING CHANGE

    Directory of Open Access Journals (Sweden)

    Constanta Iacob

    2016-12-01

    Full Text Available The words and phrases swop with each other and the apparent stability of a word’s meaning sometimes change in time. This explains why the generic term of accounting is used when referring to the qualities attributed to accounting,but also when it comes to organizing financial accounting function within the entity, and when referring concretely to keeping a double record with its specific means, methods and tools specific, respectively seen as a technical accounting.Speaking about the qualities of accounting, but also about the organizational form it takes, we note that there is a manifold meaning of the word accounting, which is why the purpose of this article is to demonstrate that the paradigm shift aimed at a new set of rules and if the rules changes, then we can change the very purpose of accounting.

  11. Industrial requirements for interactive product configurators

    DEFF Research Database (Denmark)

    Queva, Matthieu Stéphane Benoit; Probst, Christian W.; Vikkelsøe, Per

    2009-01-01

    The demand for highly customized products at low cost is driving the industry towards Mass Customization. Interactive product configurators play an essential role in this new trend, and must be able to support more and more complex features. The purpose of this paper is, firstly, to identify...... requirements for modern interactive configurators. Existing modeling and solving technologies for configuration are then reviewed and their limitations discussed. Finally, a proposition for a future product configuration system is described....

  12. Offshore Vendors' Software Development Team Configuration

    DEFF Research Database (Denmark)

    Chakraborty, Suranjan; Sarker, Saonee; Rai, Sudhanshu

    2011-01-01

    This research uses configuration theory and data collected from a major IT vendor organization to examine primary configurations of distributed teams in a global off-shoring context. The study indicates that off-shoring vendor organizations typically deploy three different types of configurations...

  13. Offshore Vendors’ Software Development Team Configurations

    DEFF Research Database (Denmark)

    Chakraborty, Suranjan; Sarker, Saonee; Rai, Sudhanshu

    2012-01-01

    This research uses configuration theory and data collected from a major IT vendor organization to examine primary configurations of distributed teams in a global off-shoring context. The study indicates that off-shoring vendor organizations typically deploy three different types of configurations...

  14. Database Foundation For The Configuration Management Of The CERN Accelerator Controls Systems

    CERN Document Server

    Zaharieva, Z; Peryt, M

    2011-01-01

    The Controls Configuration Database (CCDB) and its interfaces have been developed over the last 25 years in order to become nowadays the basis for the Configuration Management of the Controls System for all accelerators at CERN. The CCDB contains data for all configuration items and their relationships, required for the correct functioning of the Controls System. The configuration items are quite heterogeneous, depicting different areas of the Controls System – ranging from 3000 Front-End Computers, 75 000 software devices allowing remote control of the accelerators, to valid states of the Accelerators Timing System. The article will describe the different areas of the CCDB, their interdependencies and the challenges to establish the data model for such a diverse configuration management database, serving a multitude of clients. The CCDB tracks the life of the configuration items by allowing their clear identification, triggering of change management processes as well as providing status accounting and aud...

  15. Emerging accounting trends accounting for leases.

    Science.gov (United States)

    Valletta, Robert; Huggins, Brian

    2010-12-01

    A new model for lease accounting can have a significant impact on hospitals and healthcare organizations. The new approach proposes a "right-of-use" model that involves complex estimates and significant administrative burden. Hospitals and health systems that draw heavily on lease arrangements should start preparing for the new approach now even though guidance and a final rule are not expected until mid-2011. This article highlights a number of considerations from the lessee point of view.

  16. Goals and Psychological Accounting

    DEFF Research Database (Denmark)

    Koch, Alexander Karl; Nafziger, Julia

    We model how people formulate and evaluate goals to overcome self-control problems. People often attempt to regulate their behavior by evaluating goal-related outcomes separately (in narrow psychological accounts) rather than jointly (in a broad account). To explain this evidence, our theory...... of endogenous narrow or broad psychological accounts combines insights from the literatures on goals and mental accounting with models of expectations-based reference-dependent preferences. By formulating goals the individual creates expectations that induce reference points for task outcomes. These goal......-induced reference points make substandard performance psychologically painful and motivate the individual to stick to his goals. How strong the commitment to goals is depends on the type of psychological account. We provide conditions when it is optimal to evaluate goals in narrow accounts. The key intuition...

  17. Millennium Challenge Account

    National Research Council Canada - National Science Library

    Tarnoff, Curt

    2008-01-01

    .... foreign aid initiative. The Millennium Challenge Account (MCA) provides assistance through a competitive selection process to developing nations that are pursing political and economic reforms in three areas...

  18. Supply chain configuration concepts, solutions, and applications

    CERN Document Server

    Chandra, Charu

    2016-01-01

    This book discusses the models and tools available for solving configuration problems, emphasizes the value of model integration to obtain comprehensive and robust configuration decisions, proposes solutions for supply chain configuration in the presence of stochastic and dynamic factors, and illustrates application of the techniques discussed in applied studies. It is divided into four parts, which are devoted to defining the supply chain configuration problem and identifying key issues, describing solutions to various problems identified, proposing technologies for enabling supply chain confirmations, and discussing applied supply chain configuration problems. Its distinguishing features are: an explicit focus on the configuration problem an in-depth coverage of configuration models an emphasis on model integration and application of information modeling techniques in decision-making New to this edition is Part II: Technologies, which introduces readers to various technologies being utilized for supply chai...

  19. Internet accounting dictionaries

    DEFF Research Database (Denmark)

    Nielsen, Sandro; Mourier, Lise

    2005-01-01

    An examination of existing accounting dictionaries on the Internet reveals a general need for a new type of dictionary. In contrast to the dictionaries now accessible, the future accounting dictionaries should be designed as proper Internet dictionaries based on a functional approach so they can...

  20. Accounting as an Engine

    DEFF Research Database (Denmark)

    Revellino, Silvana; Mouritsen, Jan

    2015-01-01

    This paper explores the relationships between calculative practices and innovative activities. It investigates how calculative practices such as accounting develop knowledge that functions as an engine (MacKenzie, 2006) for innovation. This is an attempt at exploring the role of accounting through...

  1. Accounting Faculty Internships

    Directory of Open Access Journals (Sweden)

    Jill Christopher

    2013-06-01

    Full Text Available Accounting professionals, business college accrediting bodies, and even accounting academics themselves acknowledge that there is a disconnect between academe and the rigors and requirements of the accounting profession. Among the suggestions proposed in the literature to reduce this gap is the faculty internship, where accounting faculty members work within the field as accountants. Heretofore, individual case studies report benefits of such internships that accrue to a variety of stakeholder groups beyond just the faculty intern and include the academic institution, students, and accounting profession through faculty internships. This research seeks wider support for these benefits. This descriptive study involved surveying a sample of accounting faculty members to get their opinions about the benefits and drawbacks of faculty internships, and to determine the level of use of faculty internships in accounting. In all, 128 usable responses were obtained, representing a 14.6% response rate. The results of this study reveal that although most faculty members acknowledge the benefits cited in the literature, too few take advantage of faculty internships.

  2. Towards ecosystem accounting

    NARCIS (Netherlands)

    Duku, C.; Rathjens, H.; Zwart, S.J.; Hein, L.

    2015-01-01

    Ecosystem accounting is an emerging field that aims to provide a consistent approach to analysing environment-economy interactions. One of the specific features of ecosystem accounting is the distinction between the capacity and the flow of ecosystem services. Ecohydrological modelling to support

  3. Peru : Accounting and Auditing

    OpenAIRE

    World Bank

    2004-01-01

    The report provides an assessment of accounting, financial reporting, and auditing practices within the corporate sector in Peru, using International Financial Reporting Standards (IFRS), and International Standards on Auditing (ISA) as benchmarks, drawing on international experience and best practices in that field. This Report on the Observance of Standards and Codes (ROSC) Accounting & ...

  4. Particularities of farm accounting

    Directory of Open Access Journals (Sweden)

    Lapteș, R.

    2012-01-01

    Full Text Available Nowadays, agriculture has become one of the most important fields of activity, significant funds being allotted within the EU budget to finance the European agriculture. In this context, organising the accounting of economic entities which carry out their activity in the agricultural sector has acquired new meanings. The goal of the present study is to bring into the light the particularities of the farm accounting on two levels: on the one hand, from the perspective of the international accounting referential and, on the other hand, in compliance with the national accounting regulations. The most important conclusion of this work is that, in post-1990 Romania, no interest was further manifested for the refinement of aspects specific to farm accounting.

  5. Islamisasi Prinsip Counter Accounting

    Directory of Open Access Journals (Sweden)

    Dayno Utama

    2017-03-01

    Full Text Available The purpose of this study is to explore the idea of Islamization of counter accounting principles. Such an Islamization is necessary because counter accounting princip-les are formulated by using the philosophy of punk from the western society which has different beliefs. In addition, the idea of Islamization in this study shows that Islamic knowledge can indeed be developed continuously. Therefore, the claim that there is no development inside this knowledge, and that it cannot be categorized as science, willl no longer exist. This study reveals the findings that the wisdom from argumentation which constructs the principles of counter accounting is parallel with the wisdom from Islamic values as interpreted by experts of Islamic accounting. The Islamiza-tion of counter accounting principles confirms the truth of belief in the existence of Allah and His revelation.

  6. Accounting for Quality

    DEFF Research Database (Denmark)

    Pflueger, Dane

    2015-01-01

    Background Accounting-that is, standardized measurement, public reporting, performance evaluation and managerial control-is commonly seen to provide the core infrastructure for quality improvement in healthcare. Yet, accounting successfully for quality has been a problematic endeavor, often...... producing dysfunctional effects. This has raised questions about the appropriate role for accounting in achieving quality improvement. This paper contributes to this debate by contrasting the specific way in which accounting is understood and operationalized for quality improvement in the UK National Health...... Service (NHS) with findings from the broadly defined ‘social studies of accounting’ literature and illustrative examples. Discussion This paper highlights three significant differences between the way that accounting is understood to operate in the dominant health policy discourse and recent healthcare...

  7. Accounting and strategising

    DEFF Research Database (Denmark)

    Jørgensen, Brian; Messner, Martin

    2010-01-01

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

  8. Management and cost accounting

    CERN Document Server

    Drury, Colin

    1992-01-01

    This third edition of a textbook on management and cost accounting features coverage of activity-based costing (ABC), advance manufacturing technologies (AMTs), JIT, MRP, target costing, life-cycle costing, strategic management accounting, total quality management and customer profitability analysis. Also included are revised and new end-of-chapter problems taken from past examination papers of CIMA, ACCA and ICAEW. There is increased reference to management accounting in practice, including many of the results of the author's CIMA sponsored survey, and greater emphasis on operational control and performance measurement.

  9. Beyond safety accountability

    CERN Document Server

    Geller, E Scott

    2001-01-01

    Written in an easy-to-read conversational tone, Beyond Safety Accountability explains how to develop an organizational culture that encourages people to be accountable for their work practices and to embrace a higher sense of personal responsibility. The author begins by thoroughly explaining the difference between safety accountability and safety responsibility. He then examines the need of organizations to improve safety performance, discusses why such performance improvement can be achieved through a continuous safety process, as distinguished from a safety program, and provides the practic

  10. Accounting for productivity

    DEFF Research Database (Denmark)

    Aiyar, Shekhar; Dalgaard, Carl-Johan Lars

    2009-01-01

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

  11. In-memory interconnect protocol configuration registers

    Energy Technology Data Exchange (ETDEWEB)

    Cheng, Kevin Y.; Roberts, David A.

    2017-09-19

    Systems, apparatuses, and methods for moving the interconnect protocol configuration registers into the main memory space of a node. The region of memory used for storing the interconnect protocol configuration registers may also be made cacheable to reduce the latency of accesses to the interconnect protocol configuration registers. Interconnect protocol configuration registers which are used during a startup routine may be prefetched into the host's cache to make the startup routine more efficient. The interconnect protocol configuration registers for various interconnect protocols may include one or more of device capability tables, memory-side statistics (e.g., to support two-level memory data mapping decisions), advanced memory and interconnect features such as repair resources and routing tables, prefetching hints, error correcting code (ECC) bits, lists of device capabilities, set and store base address, capability, device ID, status, configuration, capabilities, and other settings.

  12. Metrics for measuring distances in configuration spaces.

    Science.gov (United States)

    Sadeghi, Ali; Ghasemi, S Alireza; Schaefer, Bastian; Mohr, Stephan; Lill, Markus A; Goedecker, Stefan

    2013-11-14

    In order to characterize molecular structures we introduce configurational fingerprint vectors which are counterparts of quantities used experimentally to identify structures. The Euclidean distance between the configurational fingerprint vectors satisfies the properties of a metric and can therefore safely be used to measure dissimilarities between configurations in the high dimensional configuration space. In particular we show that these metrics are a perfect and computationally cheap replacement for the root-mean-square distance (RMSD) when one has to decide whether two noise contaminated configurations are identical or not. We introduce a Monte Carlo approach to obtain the global minimum of the RMSD between configurations, which is obtained from a global minimization over all translations, rotations, and permutations of atomic indices.

  13. In-memory interconnect protocol configuration registers

    Science.gov (United States)

    Cheng, Kevin Y.; Roberts, David A.

    2017-09-19

    Systems, apparatuses, and methods for moving the interconnect protocol configuration registers into the main memory space of a node. The region of memory used for storing the interconnect protocol configuration registers may also be made cacheable to reduce the latency of accesses to the interconnect protocol configuration registers. Interconnect protocol configuration registers which are used during a startup routine may be prefetched into the host's cache to make the startup routine more efficient. The interconnect protocol configuration registers for various interconnect protocols may include one or more of device capability tables, memory-side statistics (e.g., to support two-level memory data mapping decisions), advanced memory and interconnect features such as repair resources and routing tables, prefetching hints, error correcting code (ECC) bits, lists of device capabilities, set and store base address, capability, device ID, status, configuration, capabilities, and other settings.

  14. IRBA SERIES : Accounting In Japan

    OpenAIRE

    Arai, Kiyomitsu

    1994-01-01

    Preface / Legal and Conceptual Framework of Accounting in Japan / Setting Accounting Standards in Japan - The American Influence and The Present Status / Accounting Education and Profession in Japan / The International Harmonization of Accounting Standards / The Accounting Standard Setting in Japan and Its Responses to International Accounting Standards / Selected Bibliography for Accounting in Japan

  15. Visualization of the CMS Python Configuration System

    CERN Document Server

    Erdmann, M; Hegner, B; Hinzmann, A; Klimkovich, T; Muller, G; Steggemann, J

    2010-01-01

    The job configuration system of the CMS experiment is based on the Python programming language. Software modules and their order of execution are both represented by Python objects. In order to investigate and verify configuration parameters and dependencies naturally appearing in modular software, CMS employs a graphical tool. This tool visualizes the configuration objects, their dependencies, and the information flow. Furthermore it can be used for documentation purposes. The underlying software concepts as well as the visualization are presented.

  16. A configurable CDS for the production laboratory

    CERN Document Server

    Meek, Irish

    2003-01-01

    Various aspects of a configurable chromatography data system (CDS) for the production laboratory are discussed. The Atlas CDS can be configured extensively to fit the production laboratory work flow and meet the needs of analysts. The CDS can also be configured to automatically create a sample sequence with the required number of injections and download methods to the dedicated instrument. The Atlas Quick Start wizard offers uses quick way of generating a sequence from a predefined template and starting a run. (Edited abstract).

  17. Commercial technology for aviation configuration management.

    OpenAIRE

    White, P. Scott

    1997-01-01

    Approved for public release; distribution is unlimited This thesis examines the current policy and procedures used to manage naval aviation configuration control. It recommends that the Navy consult with SABRE Decision Technologies, or a company with a similar background, to re- engineer the process for approving configuration changes and create an information technology system to manage the process. During this study, I have identified two major challenges to naval aviation configuration ...

  18. Human Resource Accounting System

    Science.gov (United States)

    Cerullo, Michael J.

    1974-01-01

    Main objectives of human resource accounting systems are to satisfy the informational demands made by investors and by operating managers. The paper's main concern is with the internal uses of a human asset system. (Author)

  19. Valuation and creative accounting

    Directory of Open Access Journals (Sweden)

    Maria Madalina VOINEA

    2014-06-01

    Full Text Available This paper deals with the economic and financial valuation, that is the only type of valuation, based on a diagnosis and expertise, which has as objective to establish the market value of elements, whether goods or businesses, being a "orientation tool" for the economic operators on the market. There are specific means to measure value but there are also some mechanisms that can influence the value obtained, from the category of creative accounting. Creative accounting occurs due to human intervention and even the most advanced accounting systems are not able to do this due to the lack of reasoning. There must be also assumed that it is possible that these creative accounting techniques may be caused by a simple mistake and not necessarily with the intention of manipulating the financial results and reports. The aim of the paper is to see how specific element valuation can influence the general one, namely the value of a company.

  20. PLACING ACCOUNTING AMONG SCIENCES

    Directory of Open Access Journals (Sweden)

    Mihai Deju

    2014-01-01

    Full Text Available Framing accounting as a science has been carried out in close connection with the development of knowledge in this field and with the meaning given to this concept of “science”. Recognizing accounting as scientific field by specialists is due to the fact that it features a combination of accounting theory and methods for the development and application of these theories. Accounting is a scientific discipline in the social sciences because: it is a creation of the human being in response to practical needs; it reflects phenomena, activities and social facts; it addresses various groups of users (managers, bankers, shareholders, employees, tax bodies, etc. which are an integral part of society; it offers information necessary to decision-making, most of the times with impact on the behaviour of individuals; it is influenced by the economic, social, legal and political environment, that is by social phenomena.

  1. Basic Financial Accounting

    DEFF Research Database (Denmark)

    Wiborg, Karsten

    This textbook on Basic Financial Accounting is targeted students in the economics studies at universities and business colleges having an introductory subject in the external dimension of the company's economic reporting, including bookkeeping, etc. The book includes the following subjects...

  2. History of Accounting Development

    National Research Council Canada - National Science Library

    Rinaz Z. Mukhametzyanov; Fatih Sh. Nugaev; Lyaisan Z. Muhametzyanova

    2017-01-01

    Everyone is well aware that accounting is one of the most important areas of economy, which has become so widespread in our lives today that it is impossible to imagine modern business and economy without this component...

  3. Whole of Government Accounts

    DEFF Research Database (Denmark)

    Pontoppidan, Caroline Aggestam; Chow, Danny; Day, Ronald

    for influence. We highlight three arenas where such contests are being played out: 1. Statistical versus GAAP notions of accounting value, which features in all accounting debates over the merits and costs of ex-ante versus ex-post notions of value (i.e., the relevance versus reliability debate); 2. Private......In our comparative study, we surveyed an emerging literature on the use of consolidation in government accounting and develop a research agenda. We find heterogeneous approaches to the development of consolidation models across the five countries (Australia, New Zealand, UK, Canada and Sweden...... of financial reporting (GAAP)-based reforms when compared with budget-centric systems of accounting, which dominate government decision-making. At a trans-national level, there is a need to examine the embedded or implicit contests or ‘trials of strength’ between nations and/or institutions jockeying...

  4. Dynamic Airspace Configuration Tool (DACT) Project

    Data.gov (United States)

    National Aeronautics and Space Administration — Metron Aviation will develop optimization algorithms and an automated tool for performing dynamic airspace configuration under different operational scenarios. The...

  5. International Space Station Configuration Analysis and Integration

    Science.gov (United States)

    Anchondo, Rebekah

    2016-01-01

    Ambitious engineering projects, such as NASA's International Space Station (ISS), require dependable modeling, analysis, visualization, and robotics to ensure that complex mission strategies are carried out cost effectively, sustainably, and safely. Learn how Booz Allen Hamilton's Modeling, Analysis, Visualization, and Robotics Integration Center (MAVRIC) team performs engineering analysis of the ISS Configuration based primarily on the use of 3D CAD models. To support mission planning and execution, the team tracks the configuration of ISS and maintains configuration requirements to ensure operational goals are met. The MAVRIC team performs multi-disciplinary integration and trade studies to ensure future configurations meet stakeholder needs.

  6. The Ragnarok Architectural Software Configuration Management Model

    DEFF Research Database (Denmark)

    Christensen, Henrik Bærbak

    1999-01-01

    The architecture is the fundamental framework for designing and implementing large scale software, and the ability to trace and control its evolution is essential. However, many traditional software configuration management tools view 'software' merely as a set of files, not as an architecture....... This introduces an unfortunate impedance mismatch between the design domain (architecture level) and configuration management domain (file level.) This paper presents a software configuration management model that allows tight version control and configuration management of the architecture of a software system...

  7. Comparison between four dissimilar solar panel configurations

    Science.gov (United States)

    Suleiman, K.; Ali, U. A.; Yusuf, Ibrahim; Koko, A. D.; Bala, S. I.

    2017-03-01

    Several studies on photovoltaic systems focused on how it operates and energy required in operating it. Little attention is paid on its configurations, modeling of mean time to system failure, availability, cost benefit and comparisons of parallel and series-parallel designs. In this research work, four system configurations were studied. Configuration I consists of two sub-components arranged in parallel with 24 V each, configuration II consists of four sub-components arranged logically in parallel with 12 V each, configuration III consists of four sub-components arranged in series-parallel with 8 V each, and configuration IV has six sub-components with 6 V each arranged in series-parallel. Comparative analysis was made using Chapman Kolmogorov's method. The derivation for explicit expression of mean time to system failure, steady state availability and cost benefit analysis were performed, based on the comparison. Ranking method was used to determine the optimal configuration of the systems. The results of analytical and numerical solutions of system availability and mean time to system failure were determined and it was found that configuration I is the optimal configuration.

  8. Verification Account Management System (VAMS)

    Data.gov (United States)

    Social Security Administration — The Verification Account Management System (VAMS) is the centralized location for maintaining SSA's verification and data exchange accounts. VAMS account management...

  9. Managing Public Accountability : How Public Managers Manage Public Accountability

    NARCIS (Netherlands)

    Schillemans, Thomas

    2015-01-01

    Accountability is of growing importance in contemporary governance. The academic literature on public accountability is fraught with concerned analyses, suggesting that accountability is a problematic issue for public managers. This article investigates how public managers experience accountability

  10. The marketization of accountancy

    OpenAIRE

    Picard, Claire-France

    2015-01-01

    The 1980s were marked by the introduction of marketing expertise into the accounting field as an influential area of knowledge. Previously disregarded and even formally forbidden by the profession, marketing initiatives became essential for the advancement of an increasingly profit-centered practice. Within just a few years, marketing became an obligatory passage point within accountancy in order to attract and maintain clientele, recruit qualified staff, and retain competent employees. Based...

  11. 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 ...

  12. Configurable Multi-Purpose Processor

    Science.gov (United States)

    Valencia, J. Emilio; Forney, Chirstopher; Morrison, Robert; Birr, Richard

    2010-01-01

    Advancements in technology have allowed the miniaturization of systems used in aerospace vehicles. This technology is driven by the need for next-generation systems that provide reliable, responsive, and cost-effective range operations while providing increased capabilities such as simultaneous mission support, increased launch trajectories, improved launch, and landing opportunities, etc. Leveraging the newest technologies, the command and telemetry processor (CTP) concept provides for a compact, flexible, and integrated solution for flight command and telemetry systems and range systems. The CTP is a relatively small circuit board that serves as a processing platform for high dynamic, high vibration environments. The CTP can be reconfigured and reprogrammed, allowing it to be adapted for many different applications. The design is centered around a configurable field-programmable gate array (FPGA) device that contains numerous logic cells that can be used to implement traditional integrated circuits. The FPGA contains two PowerPC processors running the Vx-Works real-time operating system and are used to execute software programs specific to each application. The CTP was designed and developed specifically to provide telemetry functions; namely, the command processing, telemetry processing, and GPS metric tracking of a flight vehicle. However, it can be used as a general-purpose processor board to perform numerous functions implemented in either hardware or software using the FPGA s processors and/or logic cells. Functionally, the CTP was designed for range safety applications where it would ultimately become part of a vehicle s flight termination system. Consequently, the major functions of the CTP are to perform the forward link command processing, GPS metric tracking, return link telemetry data processing, error detection and correction, data encryption/ decryption, and initiate flight termination action commands. Also, the CTP had to be designed to survive and

  13. 18 CFR 367.2320 - Account 232, Accounts payable.

    Science.gov (United States)

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 232, Accounts... POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO... ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities § 367.2320 Account 232, Accounts...

  14. Geometrical ambiguity of pair statistics: point configurations.

    Science.gov (United States)

    Jiao, Y; Stillinger, F H; Torquato, S

    2010-01-01

    Point configurations have been widely used as model systems in condensed-matter physics, materials science, and biology. Statistical descriptors, such as the n -body distribution function g(n), are usually employed to characterize point configurations, among which the most extensively used is the pair distribution function g(2). An intriguing inverse problem of practical importance that has been receiving considerable attention is the degree to which a point configuration can be reconstructed from the pair distribution function of a target configuration. Although it is known that the pair-distance information contained in g(2) is, in general, insufficient to uniquely determine a point configuration, this concept does not seem to be widely appreciated and general claims of uniqueness of the reconstructions using pair information have been made based on numerical studies. In this paper, we present the idea of the distance space called the D space. The pair distances of a specific point configuration are then represented by a single point in the D space. We derive the conditions on the pair distances that can be associated with a point configuration, which are equivalent to the realizability conditions of the pair distribution function g(2). Moreover, we derive the conditions on the pair distances that can be assembled into distinct configurations, i.e., with structural degeneracy. These conditions define a bounded region in the D space. By explicitly constructing a variety of degenerate point configurations using the D space, we show that pair information is indeed insufficient to uniquely determine the configuration in general. We also discuss several important problems in statistical physics based on the D space, including the reconstruction of atomic structures from experimentally obtained g(2) and a recently proposed "decorrelation" principle. The degenerate configurations have relevance to open questions involving the famous traveling salesman problem.

  15. Experiment Configurations for the DAST

    Science.gov (United States)

    1978-01-01

    This image shows three vehicle configurations considered for the Drones for Aerodynamic and Structural Testing (DAST) program, conducted at NASA's Dryden Flight Research Center between 1977 and 1983. The DAST project planned for three wing configurations. These were the Instrumented Standard Wing (ISW), the Aeroelastic Research Wing-1 (ARW-1), and the ARW-2. After the DAST-1 crash, project personnel fitted a second Firebee II with a rebuilt ARW-1 wing. Due to the project's ending, it never flew the ARW-2 wing. These are the image contact sheets for each image resolution of the NASA Dryden Drones for Aerodynamic and Structural Testing (DAST) Photo Gallery. From 1977 to 1983, the Dryden Flight Research Center, Edwards, California, (under two different names) conducted the DAST Program as a high-risk flight experiment using a ground-controlled, pilotless aircraft. Described by NASA engineers as a 'wind tunnel in the sky,' the DAST was a specially modified Teledyne-Ryan BQM-34E/F Firebee II supersonic target drone that was flown to validate theoretical predictions under actual flight conditions in a joint project with the Langley Research Center, Hampton, Virginia. The DAST Program merged advances in electronic remote control systems with advances in airplane design. Drones (remotely controlled, missile-like vehicles initially developed to serve as gunnery targets) had been deployed successfully during the Vietnamese conflict as reconnaissance aircraft. After the war, the energy crisis of the 1970s led NASA to seek new ways to cut fuel use and improve airplane efficiency. The DAST Program's drones provided an economical, fuel-conscious method for conducting in-flight experiments from a remote ground site. DAST explored the technology required to build wing structures with less than normal stiffness. This was done because stiffness requires structural weight but ensures freedom from flutter-an uncontrolled, divergent oscillation of the structure, driven by aerodynamic

  16. Cost object in accounting

    Directory of Open Access Journals (Sweden)

    Gertruda Świderska

    2016-07-01

    Full Text Available In Polish literature in the field of accounting there are many synonymous terms such as the object of cost calculation, cost unit, or cost driver. Their definitions are often very similar, and their use in certain cir-cumstances unclear. This article aims to answer the question whether the term costs object meaning „something whose cost is of interest to accounting information users”, can replace previously used terms. The analysis applies to literature in Polish, in which different schools have developed their own terms, which is connected with the tradition of schools of accounting in Poland and the evolution of the con-cepts. The analysis aims to verify the hypothesis that for many synonymous terms used in publications in the field of accounting a universal solution can be proposed, taking into account the technological pro-gress and changing user needs. The research methods used include a systematic review of literature in Polish from the period 1966 to 2016 and an analysis of the terms.

  17. Microsoft System Center Configuration Manager advanced deployment

    CERN Document Server

    Coupland, Martyn

    2014-01-01

    If you are an experienced Configuration Manager administrator looking to advance your career or get more from your current environment, then this book is ideal for you. Prior experience of deploying and managing a Configuration Manager site would be helpful in following the examples throughout this book.

  18. Subsets of configurations and canonical partition functions

    DEFF Research Database (Denmark)

    Bloch, J.; Bruckmann, F.; Kieburg, M.

    2013-01-01

    We explain the physical nature of the subset solution to the sign problem in chiral random matrix theory: the subset sum over configurations is shown to project out the canonical determinant with zero quark charge from a given configuration. As the grand canonical chiral random matrix partition...

  19. Modelling Configuration Knowledge in Heterogeneous Product Families

    DEFF Research Database (Denmark)

    Queva, Matthieu Stéphane Benoit; Männistö, Tomi; Ricci, Laurent

    2011-01-01

    Product configuration systems play an important role in the development of Mass Customisation. The configuration of complex product families may nowadays involve multiple design disciplines, e.g. hardware, software and services. In this paper, we present a conceptual approach for modelling the va...

  20. Overview of offshore wind farm configurations

    Science.gov (United States)

    Wei, Q.; Wu, B.; Xu, D.; Zargari, N. R.

    2017-11-01

    Offshore wind energy has been attracting great attention. Compared with onshore wind power systems, offshore wind power applications present significantly greater economic challenges mainly due to the required bulky and costly offshore substation. To lower the cost of offshore wind power systems, various configurations are proposed in both industry and academia. The present work investigates existing offshore wind farm configurations.

  1. Measures on two-component configuration spaces

    Directory of Open Access Journals (Sweden)

    D.L. Finkelshtein

    2009-01-01

    Full Text Available We study the measures on the configuration spaces of particles of two types. Gibbs measures on such spaces are described. Main properties of corresponding relative energy densities and correlation functions are considered. In particular, we show that a support set for such Gibbs measure is the set of pairs of non-intersected configurations.

  2. Exercise in Configurable Products using Creo parametric

    DEFF Research Database (Denmark)

    Christensen, Georg Kronborg

    2017-01-01

    Family tables is a long know method with ProEngineer/Creo parametric to make families of products – like families of bolts and roller bearings. Configurable Products expand these possibilities in two major ways: First it makes configurable assemblies possible where one topologically different...

  3. Observed benefits from product configuration systems

    DEFF Research Database (Denmark)

    Hvam, Lars; Haug, Anders; Mortensen, Niels Henrik

    2013-01-01

    This article presents a study of the benefits obtained from applying product configuration systems based on a case study in four industry companies. The impacts are described according to main objectives in literature for imple-menting product configuration systems: lead time in the specification...

  4. Static Equilibrium Configurations of Charged Metallic Bodies ...

    African Journals Online (AJOL)

    When charged particles are placed on an uncharged metallic body, the charged particles redistribute themselves along the surface of the body until they reach a point or a configuration that no net tangential force is experienced on each particle. That point is referred to as electrostatic equilibrium configuration or simply as ...

  5. Configuration of Web services as parametric design

    NARCIS (Netherlands)

    Ten Teije, Annette; Van Harmelen, Frank; Wielinga, Bob

    2004-01-01

    The configuration of Web services is particularly hard given the heterogeneous, unreliable and open nature of the Web. Furthermore, such composite Web services are likely to be complex services, that will require adaptation for each specific use. Current approaches to Web service configuration are

  6. Optimal sensor configuration for complex systems

    DEFF Research Database (Denmark)

    Sadegh, Payman; Spall, J. C.

    1998-01-01

    configuration is based on maximizing the overall sensor response while minimizing the correlation among the sensor outputs. The procedure for sensor configuration is based on simultaneous perturbation stochastic approximation (SPSA). SPSA avoids the need for detailed modeling of the sensor response by simply...

  7. Aerodynamics of missiles with slotted fin configurations

    Energy Technology Data Exchange (ETDEWEB)

    Abate, G.L.; Winchenbach, G.L. (USAF, Armament Laboratory, Eglin AFB, FL (USA))

    1991-01-01

    Subsonic and transonic aerodynamic data for missiles with solid and slotted wrap around fin configurations are presented. Free-flight aeroballistic tests to obtain this data were conducted at atmospheric pressure over a Mach number range of 0.8 to 1.6. The aerodynamic coefficients and derivatives presented were extracted from the position-attitude-time histories of the experimentally measured trajectories using non-linear numerical integration data reduction routines. Results of this testing and analysis show the static and dynamic stability variations for solid and slotted wrap around fin configurations. The presence of a side moment dependent on pitch angle, inherent to wrap around fin configurations, is measured for both configurations. Results indicate a reduction in the magnitude of this side-moment for missiles with slotted fins. Also, roll dependence with Mach number effects are not present with the slotted fin configurations. Designers should consider these factors whenever wrap around fins are utilized. 14 refs.

  8. Defective Vertex Configurations in Quasicrystalline Structures

    Science.gov (United States)

    Ben-Abraham, S. I.

    Defective vertex configurations are important for the whole range of models for quasicrystalline structures from quasiperiodic tilings through random tilings to polyhedral glasses. The combinatorially possible vertex configurations are enumerated for the 1D Fibonacci chain, for the 2D Penrose pattern with its generalizations, as well as for the Beenker pattern and the triangle pattern, and for the 3D simple icosahedral tiling. The methods for quantifying the deviation of vertex configurations from perfection are reviewed. The simple method of partial dual overlap provides a means to estimate the abundancy of vertex configurations within random tilings. More sophisticated is the method of the defectivity functional; it is particularly suitable to deal with nearly perfect tilings. Local configurations are formally classified by characteristic integers: degree, rank and order. Some possible applications are hinted at.

  9. Speeding up Derivative Configuration from Product Platforms

    Directory of Open Access Journals (Sweden)

    Ruben Heradio

    2014-06-01

    Full Text Available To compete in the global marketplace, manufacturers try to differentiate their products by focusing on individual customer needs. Fulfilling this goal requires that companies shift from mass production to mass customization. Under this approach, a generic architecture, named product platform, is designed to support the derivation of customized products through a configuration process that determines which components the product comprises. When a customer configures a derivative, typically not every combination of available components is valid. To guarantee that all dependencies and incompatibilities among the derivative constituent components are satisfied, automated configurators are used. Flexible product platforms provide a big number of interrelated components, and so, the configuration of all, but trivial, derivatives involves considerable effort to select which components the derivative should include. Our approach alleviates that effort by speeding up the derivative configuration using a heuristic based on the information theory concept of entropy.

  10. Generational Accounting in Iran

    Directory of Open Access Journals (Sweden)

    Mahdi Salehi

    2013-09-01

    Full Text Available The aim of this paper is to study of the generation accounts for Iranian’s generation. We applied the method of Auerbach, Gokhale and Kotlihoff (1991 on the period 1967-2008 in Iran. Our calculation shows with compare to industrial countries, fiscal burden for Iranian’s population is very chip and that depend on fiscal system in Iran. Except the recent years the rate of tax in Iran has been very low. The generation account for the old people (40 olds is 2117 $ but the future generation (t+1 is 36985 $. The share of male and female, during the years, in this burden is similar. Fiscal burden for Iranian’s generation is low but this population should support other burden that calls inflation. Because when the government do not receive the tax income, a low generation account transfer to price general level.

  11. Accounting for Universities’ Impact

    DEFF Research Database (Denmark)

    Perkmann, Markus; Fini, Riccardo; Ross, Jan-Michael

    2015-01-01

    We present an approach that aims to comprehensively account for scientists’ academic engagement and commercialization activities. While previous research has pointed to the economic and social impact of these activities, it has also been hampered by the difficulties of accurately quantifying them....... Our approach complements university administrative records with data retrieved from external sources and surveys to quantify academic consulting, patenting, and academic entrepreneurship. This allows us to accurately account for ‘independent’ activity, i.e., academic engagement and commercialization...... by not accounting for independent activities. However, with the exception of consulting, we find no significant differences between individuals involved in supported (university-recorded) and independent activity, respectively. Our study contributes to work concerned with developing appropriate and accurate...

  12. Global Account Management

    DEFF Research Database (Denmark)

    Hollensen, Svend; Wulff, Vlad Stefan

    2012-01-01

    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......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...

  13. Human Resource Accounting

    Science.gov (United States)

    Woodruff, Robert L., Jr.

    1973-01-01

    An interview is reported which discussed the implications for the hiring, recruiting, screening and development of employees in the light of human resource accounting, here defined as the identification, accumulation and dissemination of information about human resources in dollar terms. (SA)

  14. Accountability Measures Report, 2006

    Science.gov (United States)

    North Dakota University System, 2006

    2006-01-01

    This document is a valuable tool for demonstrating that the University System is meeting the "flexibility with accountability" expectations of SB 2003 passed by the 2001 Legislative Assembly. The 2006 report reflects some of the many ways North Dakota University System (NDUS) colleges and universities are developing the human capital…

  15. Essays in Financial Accounting

    NARCIS (Netherlands)

    T. Jiao (Tao)

    2009-01-01

    textabstractThis dissertation aims to contribute to the literature about the quality of accounting information by investigating its interaction with institutional factors (i.e., their external environment) in which firms operate, such as industry and stock exchange. The research topics of this

  16. Hungary : Accounting and Auditing

    OpenAIRE

    World Bank

    2004-01-01

    This report provides an assessment of accounting, financial reporting, and auditing requirements and practices within the enterprise and financial sectors in Hungary using International Financial Reporting Standards (IFRS),International Standards on Auditing (ISA), and the relevant portions of European Union (EU) law (also known as the acquis communautaire) as benchmarks. It also draws on ...

  17. Professional Capital as Accountability

    Science.gov (United States)

    Fullan, Michael; Rincón-Gallardo, Santiago; Hargreaves, Andy

    2015-01-01

    This paper seeks to clarify and spells out the responsibilities of policy makers to create the conditions for an effective accountability system that produces substantial improvements in student learning, strengthens the teaching profession, and provides transparency of results to the public. The authors point out that U.S. policy makers will need…

  18. Project Lifescape: Butterfly Accounts

    Indian Academy of Sciences (India)

    Home; Journals; Resonance – Journal of Science Education; Volume 5; Issue 3. Project Lifescape: Butterfly Accounts. Krushnamegh J Kunte. Classroom Volume 5 Issue 3 March 2000 pp 86-97. Fulltext. Click here to view fulltext PDF. Permanent link: http://www.ias.ac.in/article/fulltext/reso/005/03/0086-0097 ...

  19. Accounting reference desktop

    National Research Council Canada - National Science Library

    Bragg, Steven M

    2002-01-01

    ... (John Wiley & Sons) Financial Analysis (John Wiley & Sons) Just-in-Time Accounting (John Wiley & Sons) Managing Explosive Corporate Growth (John Wiley & Sons) Outsourcing (John Wiley & Sons) Sales and Operations for Your Small Business (John Wiley & Sons) The Controller's Function (John Wiley & Sons) viiFrontmatter (i-xxvi) 3/...

  20. Management accounting for hospitals

    African Journals Online (AJOL)

    Management accounting for hospitals. Hennan leyenaar. The worldwide trend today is for the health sector to be under siege with increasing patient loads, more complex procedures and ever-rising medical costs. The cost of hospitalisation is the most dominant cost factor. absorbing most of the resources. Managing the ...

  1. Accounting for Organizational Innovations

    DEFF Research Database (Denmark)

    Waldorff, Susanne Boch

    2013-01-01

    institutional logics to account for their creation of three different organizational innovations. While the concept of ‘institutional logic’ helped exploring the legitimizing social meanings embedded in the national reform and locally, the concept of ‘translation’ from actor-network theory shed light...

  2. Accounting for Fetal Origins

    DEFF Research Database (Denmark)

    Dalgaard, Carl-Johan Lars; Hansen, Casper Worm; Strulik, Holger

    2017-01-01

    The Fetal Origins hypothesis has received considerable empirical support, both within epidemiology and economics. The present study compares the ability of two rival theoretical frameworks in accounting for the kind of path dependence implied by the Fetal Origins Hypothesis. We argue that while...

  3. Narrative accounting disclosures

    NARCIS (Netherlands)

    Aerts, Walter; Clubb, C.; Imam, S.

    2015-01-01

    Narrative accounting disclosures are an integral part of the corporate financial reporting package. They are deemed to provide a view of the company “through the eyes of management”. The narratives represent management's construal of corporate events and are largely discretionary. Research in

  4. Some Questions on Accountability.

    Science.gov (United States)

    Follett, Robert J. R.

    An educational publisher poses several questions that are related to accountability for the purpose of stimulating discussion on this topic at a national convention of social studies teachers. Is it appropriate to insist upon the verification or validation of instructional materials? Is it possible to make more money available for the purchase of…

  5. Fiscal Accounting Manual.

    Science.gov (United States)

    California State Dept. of Housing and Community Development, Sacramento. Indian Assistance Program.

    Written in simple, easy to understand form, the manual provides a vehicle for the untrained person in bookkeeping to control funds received from grants for Indian Tribal Councils and Indian organizations. The method used to control grants (federal, state, or private) is fund accounting, designed to organize rendering services on a non-profit…

  6. 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

  7. Sectorization and Configuration Transition in Airspace Design

    Directory of Open Access Journals (Sweden)

    Xiang Zou

    2016-01-01

    Full Text Available Current airspace is sectorized according to some predefined rules that are not flexible. To facilitate utilizing the airspace more efficiently, methods to design sectors need to be promoted. In this paper, we propose an undirected graph cut-based approach that employs a memetic local search-embedded constrained evolution algorithm, NSGA-II, to generate nondominated airspace configurations. We also propose a new concave hull-based method to automatically depict sector boundaries. In addition, we also study the configuration transition problem. We define the similarity of the two different configurations and calculate their similarity with a bisection diagram and a minimum cost flow algorithm. We build a forward network to represent configuration transitions across several consecutive time periods and use multiobjective dynamic programming to determine a series of nondominated configuration links from the first period to the end. We test our approaches by simulation in high-altitude airspace controlled by Beijing Area Control Center. The results show that our sectorization method outperforms the current configuration in practice, providing a lower sector number, lower intersector flow, more balanced workload distribution among the different sectors, and no constraint violations, so that the proposed approach shows its significant potential as practical applications for dynamic airspace configuration.

  8. Improving motorcycle conspicuity through innovative headlight configurations.

    Science.gov (United States)

    Ranchet, Maud; Cavallo, Viola; Dang, Nguyen-Thong; Vienne, Fabrice

    2016-09-01

    Most motorcycle crashes involve another vehicle that violated the motorcycle's right-of-way at an intersection. Two kinds of perceptual failures of other road users are often the cause of such accidents: motorcycle-detection failures and motion-perception errors. The aim of this study is to investigate the effect of different headlight configurations on motorcycle detectability when the motorcycle is in visual competition with cars. Three innovative headlight configurations were tested: (1) standard yellow (central yellow headlight), (2) vertical white (one white light on the motorcyclist's helmet and two white lights on the fork in addition to the central white headlight), and (3) vertical yellow (same configuration as (2) with yellow lights instead of white). These three headlight configurations were evaluated in comparison to the standard configuration (central white headlight) in three environments containing visual distractors formed by car lights: (1) daytime running lights (DRLs), (2) low beams, or (3) DRLs and low beams. Video clips of computer-generated traffic situations were displayed briefly (250ms) to 57 drivers. The results revealed a beneficial effect of standard yellow configuration and the vertical yellow configuration on motorcycle detectability. However, this effect was modulated by the car-DRL environment. Findings and practical recommendations are discussed with regard to possible applications for motorcycles. Copyright © 2016 Elsevier Ltd. All rights reserved.

  9. Configurational Molecular Glue: One Optically Active Polymer Attracts Two Oppositely Configured Optically Active Polymers

    Science.gov (United States)

    Tsuji, Hideto; Noda, Soma; Kimura, Takayuki; Sobue, Tadashi; Arakawa, Yuki

    2017-03-01

    D-configured poly(D-lactic acid) (D-PLA) and poly(D-2-hydroxy-3-methylbutanoic acid) (D-P2H3MB) crystallized separately into their homo-crystallites when crystallized by precipitation or solvent evaporation, whereas incorporation of L-configured poly(L-2-hydroxybutanoic acid) (L-P2HB) in D-configured D-PLA and D-P2H3MB induced co-crystallization or ternary stereocomplex formation between D-configured D-PLA and D-P2H3MB and L-configured L-P2HB. However, incorporation of D-configured poly(D-2-hydroxybutanoic acid) (D-P2HB) in D-configured D-PLA and D-P2H3MB did not cause co-crystallization between D-configured D-PLA and D-P2H3MB and D-configured D-P2HB but separate crystallization of each polymer occurred. These findings strongly suggest that an optically active polymer (L-configured or D-configured polymer) like unsubstituted or substituted optically active poly(lactic acid)s can act as “a configurational or helical molecular glue” for two oppositely configured optically active polymers (two D-configured polymers or two L-configured polymers) to allow their co-crystallization. The increased degree of freedom in polymer combination is expected to assist to pave the way for designing polymeric composites having a wide variety of physical properties, biodegradation rate and behavior in the case of biodegradable polymers.

  10. Configurational Molecular Glue: One Optically Active Polymer Attracts Two Oppositely Configured Optically Active Polymers.

    Science.gov (United States)

    Tsuji, Hideto; Noda, Soma; Kimura, Takayuki; Sobue, Tadashi; Arakawa, Yuki

    2017-03-24

    D-configured poly(D-lactic acid) (D-PLA) and poly(D-2-hydroxy-3-methylbutanoic acid) (D-P2H3MB) crystallized separately into their homo-crystallites when crystallized by precipitation or solvent evaporation, whereas incorporation of L-configured poly(L-2-hydroxybutanoic acid) (L-P2HB) in D-configured D-PLA and D-P2H3MB induced co-crystallization or ternary stereocomplex formation between D-configured D-PLA and D-P2H3MB and L-configured L-P2HB. However, incorporation of D-configured poly(D-2-hydroxybutanoic acid) (D-P2HB) in D-configured D-PLA and D-P2H3MB did not cause co-crystallization between D-configured D-PLA and D-P2H3MB and D-configured D-P2HB but separate crystallization of each polymer occurred. These findings strongly suggest that an optically active polymer (L-configured or D-configured polymer) like unsubstituted or substituted optically active poly(lactic acid)s can act as "a configurational or helical molecular glue" for two oppositely configured optically active polymers (two D-configured polymers or two L-configured polymers) to allow their co-crystallization. The increased degree of freedom in polymer combination is expected to assist to pave the way for designing polymeric composites having a wide variety of physical properties, biodegradation rate and behavior in the case of biodegradable polymers.

  11. Excel in the Accounting Curriculum: Perceptions from Accounting Professors

    Science.gov (United States)

    Ramachandran Rackliffe, Usha; Ragland, Linda

    2016-01-01

    Public accounting firms emphasize the importance of accounting graduates being proficient in Excel. Since many accounting graduates often aspire to work in public accounting, a question arises as to whether there should be an emphasis on Excel in accounting education. The purpose of this paper is to specifically look at this issue by examining…

  12. Accounting outsourcing and some problems of selected software for accounting

    OpenAIRE

    Turková, Lenka

    2009-01-01

    Diploma thesis on Accounting outsourcing and key problems of selected software for accounting deals with the accounting outsourcing. Work focuses here on the question of the proper selection of an accounting firm and on the conditions of cooperation with it. In this work the reader is also acquainted with some software for accounting and with their advantages and disadvantages.

  13. Cooperative optimization of reconfigurable machine tool configurations and production process plan

    Science.gov (United States)

    Xie, Nan; Li, Aiping; Xue, Wei

    2012-09-01

    The production process plan design and configurations of reconfigurable machine tool (RMT) interact with each other. Reasonable process plans with suitable configurations of RMT help to improve product quality and reduce production cost. Therefore, a cooperative strategy is needed to concurrently solve the above issue. In this paper, the cooperative optimization model for RMT configurations and production process plan is presented. Its objectives take into account both impacts of process and configuration. Moreover, a novel genetic algorithm is also developed to provide optimal or near-optimal solutions: firstly, its chromosome is redesigned which is composed of three parts, operations, process plan and configurations of RMTs, respectively; secondly, its new selection, crossover and mutation operators are also developed to deal with the process constraints from operation processes (OP) graph, otherwise these operators could generate illegal solutions violating the limits; eventually the optimal configurations for RMT under optimal process plan design can be obtained. At last, a manufacturing line case is applied which is composed of three RMTs. It is shown from the case that the optimal process plan and configurations of RMT are concurrently obtained, and the production cost decreases 6.28% and nonmonetary performance increases 22%. The proposed method can figure out both RMT configurations and production process, improve production capacity, functions and equipment utilization for RMT.

  14. Mixed configuration ground state in iron(II) phthalocyanine

    Energy Technology Data Exchange (ETDEWEB)

    Fernández-Rodríguez, Javier; Toby, Brian; van Veenendaal, Michel

    2015-06-01

    We calculate the angular dependence of the x-ray linear and circular dichroism at the L2,3 edges of α-Fe(II) Phthalocyanine (FePc) thin films using a ligand-field model with full configuration interaction. We find the best agreement with the experimental spectra for a mixed ground state of 3E (a2 e3b1 ) and 3B (a1 e4b1 ) g 1g g 2g 2g 1g g 2g with the two configurations coupled by the spin-orbit interaction. The 3Eg(b) and 3B2g states have easy-axis and easy-plane anisotropies, respectively. Our model accounts for an easy-plane magnetic anisotropy and the measured magnitudes of the in-plane orbital and spin moments. The proximity in energy of the two configurations allows a switching of the magnetic anisotropy from easy plane to easy axis with a small change in the crystal field, as recently observed for FePc adsorbed on an oxidized Cu surface. We also discuss the possibility of a quintet ground state (5A1g is 250 meV above the ground state) with planar anisotropy by manipulation of the Fe-C bond length by depositing the complex on a substrate that is subjected to a mechanical strain.

  15. Configuring Cloud-Service Interfaces Using Flow Inheritance

    Directory of Open Access Journals (Sweden)

    Pavel Zaichenkov

    2016-10-01

    Full Text Available Technologies for composition of loosely-coupled web services in a modular and flexible way are in high demand today. On the one hand, the services must be flexible enough to be reused in a variety of contexts. On the other hand, they must be specific enough so that their composition may be provably consistent. The existing technologies (WS-CDL, WSCI and session types require a behavioural contract associated with each service, which is impossible to derive automatically. Furthermore, neither technology supports flow inheritance: a mechanism that automatically and transparently propagates data through service pipelines. This paper presents a novel mechanism for automatic interface configuration of such services. Instead of checking consistency of the behavioural contracts, our approach focuses solely on that of data formats in the presence of subtyping, polymorphism and flow inheritance. The paper presents a toolchain that automatically derives service interfaces from the code and performs interface configuration taking non-local constraints into account. Although the configuration mechanism is global, the services are compiled separately. As a result, the mechanism does not raise source security issues despite global service availability in adaptable form.

  16. Private Cloud Configuration with MetaConfig

    DEFF Research Database (Denmark)

    Nielsen, Thomas; Iversen, Christian; Bonnet, Philippe

    2011-01-01

    With the advent of private clouds, the challenge of configuring a mix of physical and virtual machines is no longer reserved to a few system administrator gurus. How to assign virtual machines onto physical machines to leverage the available resources? How to maintain the virtual machine configur......With the advent of private clouds, the challenge of configuring a mix of physical and virtual machines is no longer reserved to a few system administrator gurus. How to assign virtual machines onto physical machines to leverage the available resources? How to maintain the virtual machine...

  17. THERMAL SIMILARITY OF SPACE OBJECTS OF STANDARD CONFIGURATIONS

    Directory of Open Access Journals (Sweden)

    A. M. Dzitoev

    2014-03-01

    Full Text Available Thermal similarity of objects of various configuration is defined by equality of their stationary surface average temperatures in the Earth shadow that is equivalent to equality of their effective irradiance coefficients by own thermal radiation of the Earth. Cone, cylinder and sphere are chosen among standard configurations. Unlike two last figures, calculation of irradiance coefficient for conic object is the most difficult and contains a number of uncertainties. The method of calculation for integrated and effective irradiance coefficients of space object with a conic form is stated which is typical for fragments of spacecrafts. Integrated irradiance coefficients define the average thermal balance on a lateral surface of the cylinder and cone, and also full power balance on a sphere surface. Effective irradiance coefficients define a full falling specific stream of the Earth’s radiation on the whole surface of cylindrical or conic object taking into account their bases. By data about effective irradiance coefficients, the average stationary temperatures of space objects in the Earth shadow are defined, as well as on the trajectory part illuminated by the Sun taking into account two additional components of power balance – direct sunlight and reflected by the Earth. Researches were conducted in the height change range for an orbit from 200 to 40000 km depending on a tilt angle of the cylinder and cone axis relative to zenith-nadir line. Similarity conditions for the cylinder and cone are defined at equal ratio sizes of the figure height to base diameter.

  18. Managing global accounts.

    Science.gov (United States)

    Yip, George S; Bink, Audrey J M

    2007-09-01

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

  19. Media Accountability Goes Online

    OpenAIRE

    Baisnée, Olivier; Domingo, David; Glowacki, Michal; Heikkilä, Heikki; Kus, Michal; Pies, Judith

    2012-01-01

    The Internet is both a challenge and an opportunity for media accountability. Newsrooms and citizens are adapting existing practices and developing new ones on news websites, weblogs and social media. This report offers the first comparative study on how these practices are being developed and perceived in thirteen countries in Europe (Bulgaria, Finland, France, Germany, the Netherlands, Poland, Serbia, United Kingdom), the Arab world (Jordan, Lebanon, Syria, Tunisia) and North America (USA)....

  20. Basic Financial Accounting

    DEFF Research Database (Denmark)

    Wiborg, Karsten

    This textbook on Basic Financial Accounting is targeted students in the economics studies at universities and business colleges having an introductory subject in the external dimension of the company's economic reporting, including bookkeeping, etc. The book includes the following subjects......: business entities, the transformation process, types of businesses, stakeholders, legislation, the annual report, the VAT system, double-entry bookkeeping, inventories, and year-end cast flow analysis....

  1. Sustainability, accounting and reporting

    CERN Document Server

    Balachandran, Kashi

    2011-01-01

    The topic of business sustainability is multidisciplinary in nature, and its complexity calls for putting in place a wide variety of research approaches, such as action research, case studies, surveys, model development etc. The papers presented in this ebook represent a comprehensive overview of recent advances in this area of accounting and reporting research. It contains six papers, covering how leasing can increase environmental benefits, CSR, developing social, environmental and economic indicators for SMEs, sustainability reporting and reputation risk and others.

  2. Configuring the development space for conceptualization

    DEFF Research Database (Denmark)

    Brønnum, Louise; Clausen, Christian

    2013-01-01

    meet and interact. Based on a case study from an industrial medical company, the paper addresses and analyses the configuration of the development space in a number of projects aiming to take up user oriented perspectives in their activities. It presents insights on how the FEI was orchestrated......This paper addresses issues of conceptualization in the early stages of concept development noted as the Front End of Innovation [FEI]. We examine this particular development space as a socio technical space where a diversity of technological knowledge, user perspectives and organizational agendas...... and staged and how different elements and objects contributed to the configuration of the space in order to make it perform in a certain way. The analysis points at the importance of the configuration processes and indicate how these configurations often may act as more or less hidden limitations on concept...

  3. Microsoft Windows 2000 Router Configuration Guide

    National Research Council Canada - National Science Library

    Richburg, Florence

    2001-01-01

    The purpose of this guide is to provide technical guidance to network administrators of small to medium size networks in the configuration and integration of Microsoft Windows 2000 Server Router features...

  4. Configurable Web Warehouses construction through BPM Systems

    Directory of Open Access Journals (Sweden)

    Andrea Delgado

    2016-08-01

    Full Text Available The process of building Data Warehouses (DW is well known with well defined stages but at the same time, mostly carried out manually by IT people in conjunction with business people. Web Warehouses (WW are DW whose data sources are taken from the web. We define a flexible WW, which can be configured accordingly to different domains, through the selection of the web sources and the definition of data processing characteristics. A Business Process Management (BPM System allows modeling and executing Business Processes (BPs providing support for the automation of processes. To support the process of building flexible WW we propose a two BPs level: a configuration process to support the selection of web sources and the definition of schemas and mappings, and a feeding process which takes the defined configuration and loads the data into the WW. In this paper we present a proof of concept of both processes, with focus on the configuration process and the defined data.

  5. Motion planning algorithms for Configuration Spaces

    OpenAIRE

    Mas-Ku, Hugo; Torres-Giese, Enrique

    2014-01-01

    We provide explicit motion planners for Euiclidean configuration spaces. This allows us to recover some known values of the topological complexity and the Lusternik-Schinirelman category of these spaces.

  6. Control Configuration Selection for Multivariable Nonlinear Systems

    DEFF Research Database (Denmark)

    Shaker, Hamid Reza; Komareji, Mohammad

    2012-01-01

    Control configuration selection is the procedure of choosing the appropriate input and output pairs for the design of SISO (or block) controllers. This step is an important prerequisite for a successful industrial control strategy. In industrial practices, it is often the case that systems, which...... are needed to be controlled, are nonlinear, and linear models are insufficient to describe the behavior of the processes. The focus of this work is on the problem of control configuration selection for such systems. A gramian-based interaction measure for control configuration selection of MIMO nonlinear...... processes is described. In general, most of the results on the control configuration selection, which have been proposed so far, can only support linear systems. The proposed gramian-based interaction measure not only supports nonlinear processes but also can be used to propose a richer sparse or block...

  7. Status Configurations, Military Service and Higher Education.

    Science.gov (United States)

    Wang, Lin; Elder, Glen H; Spence, Naomi J

    2012-12-01

    The U.S. Armed Forces offer educational and training benefits as incentives for service. This study investigates the influence of status configurations on military enlistment and their link to greater educational opportunity. Three statuses (socioeconomic status of origin, cognitive ability and academic performance) have particular relevance for life course options. We hypothesize that young men with inconsistent statuses are more likely to enlist than men with consistent status profiles, and that military service improves access to college for certain configurations. Analyses of the National Longitudinal Study of Adolescent Health (Add Health) show (1. that several status configurations markedly increased the likelihood of military enlistment and (2. within status configurations, recruits were generally more likely to enroll in higher education than nonveterans, with associate degrees being more likely.

  8. Comparing elemental and configural associative theories in human causal learning: a case for attention.

    Science.gov (United States)

    Lachnit, Harald; Schultheis, Holger; König, Stephan; Ungör, Metin; Melchers, Klaus

    2008-04-01

    In two causal learning experiments with human participants, the authors compared various associative theories that assumed either elemental (unique cue, modified unique cue, replaced elements model, and Harris' model) or configural processing of stimuli (Pearce's theory and a modification of it). The authors used modified patterning problems initially suggested by Redhead and Pearce (1995). Predictions for all theories were generated by computer simulations. Both configural theories and the unique cue approach failed to account for the observations. The replaced elements model was able to account for part of the data, but only if the replacement parameters could vary across discrimination problems. The Harris model and the modified unique cue approach, assuming that the salience of stimuli decreases with an increasing number of stimuli in a compound, successfully accounted for all of our data. This success implies that attentional factors should be explicitly taken into account in associative learning theory.

  9. Japanese Cost Accounting Systems - analysis of the cost accounting systems of the Japanese cost accounting standard

    OpenAIRE

    Peter, Winter

    2005-01-01

    This paper aims at providing an insight into Japanese cost accounting. Firstly, the development of cost accounting in Japan is delineated. Subsequently, the cost accounting systems codified in the Japanese cost accounting standard are analysed based on the classification according to Hoitsch/Schmitz. Lastly, a critical appraisal of the cost accounting systems of the Japanese cost accounting standard as well as a comparison to German and American cost accounting systems are conducted.

  10. An intelligent sales assistant for configurable products

    OpenAIRE

    Molina, Martin

    2001-01-01

    Some of the recent proposals of web-based applications are oriented to provide advanced search services through virtual shops. Within this context, this paper proposes an advanced type of software application that simulates how a sales assistant dialogues with a consumer to dynamically configure a product according to particular needs. The paper presents the general knowl- edge model that uses artificial intelligence and knowledge-based techniques to simulate the configuration process. Finall...

  11. Intellectual Model-Based Configuration Management Conception

    Directory of Open Access Journals (Sweden)

    Bartusevics Arturs

    2014-07-01

    Full Text Available Software configuration management is one of the most important disciplines within the software development project, which helps control the software evolution process and allows including into the end project only tested and validated changes. To achieve this, software management completes certain tasks. Concrete tools are used for technical implementation of tasks, such as version control systems, servers of continuous integration, compilers, etc. A correct configuration management process usually requires several tools, which mutually exchange information by generating various kinds of transfers. When it comes to introducing the configuration management process, often there are situations when tool installation is started, yet at that given moment there is no general picture of the total process. The article offers a model-based configuration management concept, which foresees the development of an abstract model for the configuration management process that later is transformed to lower abstraction level models and tools are indicated to support the technical process. A solution of this kind allows a more rational introduction and configuration of tools

  12. Dynamic airspace configuration by genetic algorithm

    Directory of Open Access Journals (Sweden)

    Marina Sergeeva

    2017-06-01

    Full Text Available With the continuous air traffic growth and limits of resources, there is a need for reducing the congestion of the airspace systems. Nowadays, several projects are launched, aimed at modernizing the global air transportation system and air traffic management. In recent years, special interest has been paid to the solution of the dynamic airspace configuration problem. Airspace sector configurations need to be dynamically adjusted to provide maximum efficiency and flexibility in response to changing weather and traffic conditions. The main objective of this work is to automatically adapt the airspace configurations according to the evolution of traffic. In order to reach this objective, the airspace is considered to be divided into predefined 3D airspace blocks which have to be grouped or ungrouped depending on the traffic situation. The airspace structure is represented as a graph and each airspace configuration is created using a graph partitioning technique. We optimize airspace configurations using a genetic algorithm. The developed algorithm generates a sequence of sector configurations for one day of operation with the minimized controller workload. The overall methodology is implemented and successfully tested with air traffic data taken for one day and for several different airspace control areas of Europe.

  13. 77 FR 43542 - Cost Accounting Standards: Cost Accounting Standards 412 and 413-Cost Accounting Standards...

    Science.gov (United States)

    2012-07-25

    ... BUDGET Office of Federal Procurement Policy 48 CFR Part 9904 Cost Accounting Standards: Cost Accounting Standards 412 and 413--Cost Accounting Standards Pension Harmonization Rule AGENCY: Cost Accounting... correcting amendments. SUMMARY: The Office of Federal Procurement Policy (OFPP), Cost Accounting Standards...

  14. Demonstrating marketing accountability.

    Science.gov (United States)

    Gombeski, William R; Britt, Jason; Taylor, Jan; Riggs, Karen; Wray, Tanya; Adkins, Wanda; Springate, Suzanne

    2008-01-01

    Pressure on health care marketers to demonstrate effectiveness of their strategies and show their contribution to organizational goals is growing. A seven-tiered model based on the concepts of structure (having the right people, systems), process (doing the right things in the right way), and outcomes (results) is discussed. Examples of measures for each tier are provided and the benefits of using the model as a tool for measuring, organizing, tracking, and communicating appropriate information are provided. The model also provides a framework for helping management understand marketing's value and can serve as a vehicle for demonstrating marketing accountability.

  15. Improving School Accountability Measures

    OpenAIRE

    Thomas J. Kane; Douglas O. Staiger

    2001-01-01

    A growing number of states are using annual school-level test scores as part of their school accountability systems. We highlight an under-appreciated weakness of that approach the imprecision of school-level test score means -- and propose a method for better discerning signal from noise in annual school report cards. For an elementary school of average size in North Carolina, we estimate that 28 percent of the variance in 5th grade reading scores is due to sampling variation and about 10 pe...

  16. Total quality accounting

    Directory of Open Access Journals (Sweden)

    Andrijašević Maja

    2008-01-01

    Full Text Available The focus of competitive "battle" shifted from the price towards non-price instruments, above all, towards quality that became the key variable for profitability increase and achievement of better comparative position of a company. Under such conditions, management of a company, which, according to the established and certified system of total quality, strives towards achieving of a better market position, faces the problem of quality cost measurement and determination. Management, above all, cost accounting can help in solving of this problem, but the question is how much of its potential is being used for that purpose.

  17. ENVIRONMENTAL FINANCIAL ACCOUNTING

    Directory of Open Access Journals (Sweden)

    Oana MIHAI

    2006-01-01

    Full Text Available From a company’s perspective, there seem to be two underlying forces driving company interest in various kinds of environmental performance data that might be considered varieties of accounting. The first is a growing demand from company stakeholders, based on an increased interest in environmental issues. Interested stakeholders are not only the consumers, but also industrial customers, financialinstitutions and others. For this reason, more and more companies are producing environmental reports, but these are often low on data content, which adversely affects company credibility on environmental issues.

  18. 76 FR 53378 - Cost Accounting Standards: Accounting for Insurance Costs

    Science.gov (United States)

    2011-08-26

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

  19. Teaching Elementary Accounting to Non-Accounting Majors

    Science.gov (United States)

    Lloyd, Cynthia B.; Abbey, Augustus

    2009-01-01

    A central recurring theme in business education is the optimal strategy for improving introductory accounting, the gateway subject of business education. For many students, especially non-accounting majors, who are required to take introductory accounting as a requirement of the curriculum, introductory accounting has become a major obstacle for…

  20. Computerised Accounting Software; A Curriculum That Enhances an Accounting Programme

    Science.gov (United States)

    Machera, Robert P.; Machera, Precious C.

    2017-01-01

    There has been an outcry in commerce and industry about students who fail to perform in the accounting department due to lack of "practical accounting skills". It is from this background that the researchers were motivated to investigate the impact of a Computerised Accounting Software Curriculum that enhances an Accounting Programme. At…

  1. The Spatial Scale and Spatial Configuration of Residential Settlement: Measuring Segregation in the Postbellum South

    Science.gov (United States)

    Logan, John R.; Martinez, Matthew

    2018-01-01

    Studies of residential segregation typically focus on its degree without questioning its scale and configuration. We study Southern cities in 1880 to emphasize the salience of these spatial dimensions. Distance-based and sequence indices can reflect spatial patterns but with some limitations, while geocoded 100% population data make possible more informative measures. One improvement is flexibility in spatial scale, ranging from adjacent buildings to whole districts of the city. Another is the ability to map patterns in fine detail. In Southern cities we find qualitatively distinct configurations that include not only black “neighborhoods” as usually imagined, but also backyard housing, alley housing, and side streets that were predominantly black. These configurations represent the sort of symbolic boundaries recognized by urban ethnographers. By mapping residential configurations and interpreting them in light of historical accounts, our intention is to capture meanings that are too often missed by quantitative studies of segregation.

  2. Rotational band structure of intruder configurations -- Success and limitations of the cranked shell model

    Energy Technology Data Exchange (ETDEWEB)

    Wyss, R. [Joint Inst. for Heavy-Ion Research, Oak Ridge, TN (United States). Holifield Heavy Ion Research Facility

    1993-12-31

    Rotational bands built on intruder configurations are discussed within the Cranked Shell Model. The experimental observed alignment pattern occurring in these bands cannot be accounted for by standard mean field calculations. The discrepancy between theory and experiment is traced back to the fact that the neutron-proton interaction is only partly and indirectly included in the standard mean field approach.

  3. Financial Accountant Versus Managerial Accountant in the Hotel Business System

    Directory of Open Access Journals (Sweden)

    Ivana Zubac

    2012-01-01

    Full Text Available From the perspective of financial or managerial accountant, subject of interest in this paper is the relationship of financial and managerial accounting in the hotel business. Being necessary functions within the business system of hotel company, their mutual connection as well as their differences are explained. The management of hotel company makes decisions based on accounting information from both parts of accounting. As support to hotel management in decision-making, financial accountant provides financial information about past events, while managerial accountant provides non-financial information oriented toward future. The example above is just one out of many specific tasks, which are performed by accountants of specific part of hotel accounting system. Without their support, the management could not make correct and timely decisions with certainty. The importance of the roles of financial and managerial accountant is reflected through need for a wide knowledge in the field of accounting in specific business conditions of hotel industry.

  4. Role of Management Accounting in Accounting in General

    OpenAIRE

    Oleksandr Panadiy

    2015-01-01

    The article elucidates main scientific approaches to understanding of essence of management accounting. From scientific studies of domestic scientists it is concluded that most of them classify management accounting under competence of accounting in general. It is shown that the first institutional factors concomitant with division of general theory of accounting into financial and management components were development of forms of business and implementation of accounting standards and manua...

  5. Configuring Airspace Sectors with Approximate Dynamic Programming

    Science.gov (United States)

    Bloem, Michael; Gupta, Pramod

    2010-01-01

    In response to changing traffic and staffing conditions, supervisors dynamically configure airspace sectors by assigning them to control positions. A finite horizon airspace sector configuration problem models this supervisor decision. The problem is to select an airspace configuration at each time step while considering a workload cost, a reconfiguration cost, and a constraint on the number of control positions at each time step. Three algorithms for this problem are proposed and evaluated: a myopic heuristic, an exact dynamic programming algorithm, and a rollouts approximate dynamic programming algorithm. On problem instances from current operations with only dozens of possible configurations, an exact dynamic programming solution gives the optimal cost value. The rollouts algorithm achieves costs within 2% of optimal for these instances, on average. For larger problem instances that are representative of future operations and have thousands of possible configurations, excessive computation time prohibits the use of exact dynamic programming. On such problem instances, the rollouts algorithm reduces the cost achieved by the heuristic by more than 15% on average with an acceptable computation time.

  6. Power Optimization Configuration for Piezoelectric Cantilever Arrays

    Directory of Open Access Journals (Sweden)

    Jing Bong Yu

    2017-01-01

    Full Text Available This paper investigates the changes in the output of the piezoelectric cantilever arrays when connected in different configurations. In this research matching load resistance determined and optimum output was measured by connecting the piezoelectric cantilever arrays to resistance ranging from 10 Ω to 1 MΩ while excited by constant vibration source at frequency of 300 Hz and acceleration of 1-g level. The result shows that matching load resistance for one single piezoelectric cantilever is 13 KΩ. When two, three and four cantilevers are connected in series, the matching load resistance is 26 kΩ, 39 kΩ and 52 kΩ respectively. While in parallel connection, matching load resistance reduced to 6.5 kΩ, 4.5 kΩ and 3.5 kΩ for two, three, and four connected cantilevers respectively. In series configuration, the voltage output produced is much higher as compared to the piezoelectric cantilever arrays that are connected in parallel connection. The voltage output of the piezoelectric cantilever increased from 3.41V to 6.09V when it is connected in series configuration with same polarity. Whereas in term of power output, piezoelectric cantilever arrays in parallel configuration produce higher power output as compared to piezoelectric cantilever arrays in series connection. The maximum power increased from 272μW to 521μW when two cantilevers are connected in parallel configuration with same polarity.

  7. Control Configuration Selection for Multivariable Descriptor Systems

    DEFF Research Database (Denmark)

    Shaker, Hamid Reza; Stoustrup, Jakob

    2012-01-01

    Control configuration selection is the procedure of choosing the appropriate input and output pairs for the design of SISO (or block) controllers. This step is an important prerequisite for a successful industrial control strategy. In industrial practices it is often the case that the system, whi...... is that it can be used to propose a richer sparse or block diagonal controller structure. The interaction measure is used for control configuration selection of the linearized CSTR model with descriptor from.......Control configuration selection is the procedure of choosing the appropriate input and output pairs for the design of SISO (or block) controllers. This step is an important prerequisite for a successful industrial control strategy. In industrial practices it is often the case that the system, which...... systems, hydraulic systems to heat transfer, and chemical processes. The focus of this paper is on the problem of control configuration selection for multivariable descriptor systems. A gramian-based interaction measure for control configuration selection of such processes is described in this paper...

  8. A delta configured auxiliary resonant snubber inverter

    Energy Technology Data Exchange (ETDEWEB)

    Lai, J.S.; Young, R.W.; Ott, G.W. Jr.; McKeever, J.W. [Oak Ridge National Lab., TN (United States). Engineering Technology Div.; Peng, F.Z. [Univ. of Tennessee, Knoxville, TN (United States)]|[Oak Ridge National Lab., TN (United States)

    1995-09-01

    A delta ({Delta}) configured auxiliary resonant snubber inverter is developed to overcome the voltage floating problem in a wye (Y) configured resonant snubber inverter. The proposed inverter is to connect auxiliary resonant branches between phase outputs to avoid a floating point voltage which may cause over-voltage failure of the auxiliary switches. Each auxiliary branch consists of a resonant inductor and a reverse blocking auxiliary switch. Instead of using an anti-paralleled diode to allow resonant current to flow in the reverse direction, as in the Y-configured version, the resonant branch in the {Delta}-configured version must block the negative voltage, typically done by a series diode. This paper shows single-phase and three-phase versions of {Delta}-configured resonant snubber inverters and describes in detail the operating principle of a single-phase version. The extended three-phase version is proposed with non-adjacent state space vector modulation. For hardware implementation, a single-phase 1-kW unit and a three-phase 100-kW unit were built to prove the concept. Experimental results show the superiority of the proposed topology.

  9. Automated Accounting. Payroll. Instructor Module.

    Science.gov (United States)

    Moses, Duane R.

    This teacher's guide was developed to assist business instructors using Dac Easy Accounting Payroll Version 3.0 edition software in their accounting programs. The module contains assignment sheets and job sheets designed to enable students to master competencies identified in the area of automated accounting--payroll. Basic accounting skills are…

  10. ACCOUNTING ETHICS - RESPONSIBILITY VERSUS CREATIVITY

    Directory of Open Access Journals (Sweden)

    VALENTIN IOAN UŞURELU

    2010-01-01

    Full Text Available Professional accountants are ordered in some point in their life to take certain decisions that are ethical or not. Accounting ethics is an important aspect of an accountant's work. In the last decades has increased so much interest in accounting ethics so that the financial statements should be prepared to come to include a descriptive report of accounting professionals who have created and filled these situations. This report should include any information considered relevant about factors that influence ethical behaviour. The present research aims to show what is accounting ethics, what is the purpose of the National Code of Ethics for Professional Accountants of Romania, what is creative accounting and ethical behaviour that depends on an accountant, what are the reasons for the use of creative accounting and also what are its main practices.

  11. Quality in Supply in Project Configured Networks

    DEFF Research Database (Denmark)

    Koch, Christian; Larsen, Casper Schultz

    2006-01-01

    The paper argues that in the AEC-industry the material and knowledge supply chains are increasingly intertwined and moreover characterised by configuration by project. In such a setting creating value for the customers and the enterprises becomes dependent of the ability to organise and coordinat...... collaborative design and quality control in operations.......The paper argues that in the AEC-industry the material and knowledge supply chains are increasingly intertwined and moreover characterised by configuration by project. In such a setting creating value for the customers and the enterprises becomes dependent of the ability to organise and coordinate...... in the supply chains. That the configuration is not always successful can be demonstrated by studying the emergence of failures occurring in the supply chain. The paper presents case study work done in Danish construction where actors and causes of failures were examined upstream and downstream in the supply...

  12. ATLAS software configuration and build tool optimisation

    CERN Document Server

    Rybkin, G; The ATLAS collaboration

    2013-01-01

    ATLAS software code base is over 6 million lines organised in about 2000 packages. It makes use of some 100 external software packages, is developed by more than 400 developers and used by more than 2500 physicists from over 200 universities and laboratories in 6 continents. To meet the challenge of configuration and building of this software, the Configuration Management Tool (CMT) is used. CMT expects each package to describe its build targets, build and environment setup parameters, dependencies on other packages in a text file called requirements, and each project (group of packages) to describe its policies and dependencies on other projects in a text project file. Based on the effective set of configuration parameters read from the requirements files of dependent packages and project files, CMT commands build the packages, generate the environment for their use, or query the packages. The main focus was on build time performance that was optimised within several approaches: reduction of the number of re...

  13. ATLAS software configuration and build tool optimisation

    CERN Document Server

    Rybkin, G; The ATLAS collaboration

    2014-01-01

    ATLAS software code base is over 6 million lines organised in about 2000 packages. It makes use of some 100 external software packages, is developed by more than 400 developers and used by more than 2500 physicists from over 200 universities and laboratories in 6 continents. To meet the challenge of configuration and building of this software, the Configuration Management Tool (CMT) is used. CMT expects each package to describe its build targets, build and environment setup parameters, dependencies on other packages in a text file called requirements, and each project (group of packages) to describe its policies and dependencies on other projects in a text project file. Based on the effective set of configuration parameters read from the requirements files of dependent packages and project files, CMT commands build the packages, generate the environment for their use, or query the packages. The main focus was on build time performance that was optimised within several approaches: reduction of the number of re...

  14. Configurations of Time in Bereaved Parents' Narratives.

    Science.gov (United States)

    Barak, Adi; Leichtentritt, Ronit D

    2014-08-01

    In this study, we examined the configurations of time within narratives of bereaved Israeli parents, employing Gadamer's hermeneutic philosophy as the research methodology. Our results reveal that following a sudden violent loss, parents experienced a change in their sense of time. Three nonexclusive time possibilities were evident in the participants' narratives: time stopped, time moved forward, and time moved backward. Although most of the social science literature highlights the importance of linear temporal configuration to enhance the coherence of text, based on our study we call for other forms of temporal ordering, as varied time configurations were used by the bereaved and were perceived to have beneficial outcomes. Finally, we outline implications for mental health professionals. © The Author(s) 2014.

  15. Configurational entropy in brane-world models

    Science.gov (United States)

    Correa, R. A. C.; da Rocha, Roldão

    2015-11-01

    In this work we investigate the entropic information on thick brane-world scenarios and its consequences. The brane-world entropic information is studied for the sine-Gordon model and hence the brane-world entropic information measure is shown to be an accurate way for providing the most suitable range for the bulk AdS curvature, in particular from the informational content of physical solutions. Besides, the brane-world configurational entropy is employed to demonstrate a high organisational degree in the structure of the configuration of the system, for large values of a parameter of the sine-Gordon model but the one related to the AdS curvature. The Gleiser and Stamatopoulos procedure is finally applied in order to achieve a precise correlation between the energy of the system and the brane-world configurational entropy.

  16. Configurational entropy in brane-world models

    Energy Technology Data Exchange (ETDEWEB)

    Correa, R.A.C. [CCNH, Universidade Federal do ABC, Santo Andre, SP (Brazil); Rocha, Roldao da [CMCC, Universidade Federal do ABC, Santo Andre, SP (Brazil); International School for Advanced Studies (SISSA), Trieste (Italy)

    2015-11-15

    In this work we investigate the entropic information on thick brane-world scenarios and its consequences. The brane-world entropic information is studied for the sine-Gordon model and hence the brane-world entropic information measure is shown to be an accurate way for providing the most suitable range for the bulk AdS curvature, in particular from the informational content of physical solutions. Besides, the brane-world configurational entropy is employed to demonstrate a high organisational degree in the structure of the configuration of the system, for large values of a parameter of the sine-Gordon model but the one related to the AdS curvature. The Gleiser and Stamatopoulos procedure is finally applied in order to achieve a precise correlation between the energy of the system and the brane-world configurational entropy. (orig.)

  17. Configurational entropy in brane-world models

    Energy Technology Data Exchange (ETDEWEB)

    Correa, R. A. C., E-mail: fis04132@gmail.com [CCNH, Universidade Federal do ABC, 09210-580, Santo André, SP (Brazil); Rocha, Roldão da, E-mail: roldao.rocha@ufabc.edu.br [CMCC, Universidade Federal do ABC, 09210-580, Santo André, SP (Brazil); International School for Advanced Studies (SISSA), Via Bonomea 265, 34136, Trieste (Italy)

    2015-11-02

    In this work we investigate the entropic information on thick brane-world scenarios and its consequences. The brane-world entropic information is studied for the sine-Gordon model and hence the brane-world entropic information measure is shown to be an accurate way for providing the most suitable range for the bulk AdS curvature, in particular from the informational content of physical solutions. Besides, the brane-world configurational entropy is employed to demonstrate a high organisational degree in the structure of the configuration of the system, for large values of a parameter of the sine-Gordon model but the one related to the AdS curvature. The Gleiser and Stamatopoulos procedure is finally applied in order to achieve a precise correlation between the energy of the system and the brane-world configurational entropy.

  18. DARWIN mission and configuration trade-off

    Science.gov (United States)

    Wallner, Oswald; Ergenzinger, Klaus; Flatscher, Reinhold; Johann, Ulrich

    2006-06-01

    The European DARWIN mission aims at detection and characterization of Earth-like exo-planets as well as at aperture synthesis imaging. The method to be applied is nulling interferometry in the mid-infrared wavelength regime. The DARWIN instrument consists of a flotilla of free-flying spacecraft, one spacecraft carrying the optics for beam recombination and three or more spacecraft carrying the large collector telescopes. We provide a trade-off of different configuration, payload, and mission concepts. We discuss various two and three-dimensional aperture configurations with three or four telescopes, beam routing schemes, phase modulation methods, and beam recombination and detection schemes as well as different launch vehicle configurations, launch scenarios, and orbits. We trade the different DARWIN concepts by assessing the performance in terms of science return, development risk, and planning.

  19. Financial accounting for radiology executives.

    Science.gov (United States)

    Seidmann, Abraham; Mehta, Tushar

    2005-03-01

    The authors review the role of financial accounting information from the perspective of a radiology executive. They begin by introducing the role of pro forma statements. They discuss the fundamental concepts of accounting, including the matching principle and accrual accounting. The authors then explore the use of financial accounting information in making investment decisions in diagnostic medical imaging. The paper focuses on critically evaluating the benefits and limitations of financial accounting for decision making in a radiology practice.

  20. Jalan Terjal Menuju Professional Accountant

    OpenAIRE

    Wardoyo, Trimanto Setyo

    2007-01-01

    To be professional accountant is not easy. The candidate has to follow some stages. He (She) has to be graduate from S1 degree majoring in accounting, completing accounting education program and passing the examination of certified public accountant.Furthermore, in order to get lisence to practice as public accountant the candidate should have practical experience equivalent to 1:500 hours. These stages could be reached only if supported by excellence academics and nonacademics capabilities.

  1. Automated firewall analytics design, configuration and optimization

    CERN Document Server

    Al-Shaer, Ehab

    2014-01-01

    This book provides a comprehensive and in-depth study of automated firewall policy analysis for designing, configuring and managing distributed firewalls in large-scale enterpriser networks. It presents methodologies, techniques and tools for researchers as well as professionals to understand the challenges and improve the state-of-the-art of managing firewalls systematically in both research and application domains. Chapters explore set-theory, managing firewall configuration globally and consistently, access control list with encryption, and authentication such as IPSec policies. The author

  2. TWRS configuration management requirement source document

    Energy Technology Data Exchange (ETDEWEB)

    Vann, J.M.

    1997-09-17

    The TWRS Configuration Management (CM) Requirement Source document prescribes CM as a basic product life-cycle function by which work and activities are conducted or accomplished. This document serves as the requirements basis for the TWRS CM program. The objective of the TWRS CM program is to establish consistency among requirements, physical/functional configuration, information, and documentation for TWRS and TWRS products, and to maintain this consistency throughout the life-cycle of TWRS and the product, particularly as changes are being made.

  3. System configuration on Web with mashup.

    OpenAIRE

    清水, 宏泰; SHIMIZU, Hiroyasu

    2014-01-01

    Mashup become trend for create Web service due to popularizing cloud service. Mashup is method for create Web service from several Web services and API. Mashup has a few problems. One of the problem is deference of data format and label. Semantic Web can solve it. This paper propose method of building a system on Web with mashup using semantic Web. Mashup system configuration can express as URL. So, editing URL for mashup is editing system configuration. And any device can use this system on ...

  4. Mastering System Center 2012 Configuration Manager

    CERN Document Server

    Rachui, Steve; Martinez, Santos; Daalmans, Peter

    2012-01-01

    Expert coverage of Microsoft's highly anticipated network software deployment tool The latest version of System Center Configuration Manager (SCCM) is a dramatic update of its predecessor Configuration Manager 2007, and this book offers intermediate-to-advanced coverage of how the new SCCM boasts a simplified hierarchy, role-based security, a new console, flexible application deployment, and mobile management. You'll explore planning and installation, migrating from SCCM 2007, deploying software and operating systems, security, monitoring and troubleshooting, and automating and customizing SCC

  5. ENERGY DERIVATIVES FOR CONFIGURATION INTERACTION WAVEFUNCTIONS

    Energy Technology Data Exchange (ETDEWEB)

    Dupuis, M.

    1980-09-01

    Equations providing the first and second derivatives of a configuration interaction (CI) energy with respect to an external parameter are provided. We assume no restriction on the form of the CI expansion built from molecular orbitals obtained in a multiconfiguration Hartree-Fock (MCHF) calculation. Also the coupled perturbed multi-configuration Hartree-Fock formalism is presented for a general MCHF wavefunction and provides the first order and second order changes of the molecular orbital expansion coefficients with respect to an external parameter.

  6. Electrochemical systems configured to harvest heat energy

    Science.gov (United States)

    Lee, Seok Woo; Yang, Yuan; Ghasemi, Hadi; Chen, Gang; Cui, Yi

    2017-01-31

    Electrochemical systems for harvesting heat energy, and associated electrochemical cells and methods, are generally described. The electrochemical cells can be configured, in certain cases, such that at least a portion of the regeneration of the first electrochemically active material is driven by a change in temperature of the electrochemical cell. The electrochemical cells can be configured to include a first electrochemically active material and a second electrochemically active material, and, in some cases, the absolute value of the difference between the first thermogalvanic coefficient of the first electrochemically active material and the second thermogalvanic coefficient of the second electrochemically active material is at least about 0.5 millivolts/Kelvin.

  7. Improving car drivers' perception of motorcycle motion through innovative headlight configurations.

    Science.gov (United States)

    Cavallo, Viola; Ranchet, Maud; Pinto, Maria; Espié, Stéphane; Vienne, Fabrice; Dang, Nguyen-Thong

    2015-08-01

    The most frequent cause of motorcycle accidents occurs when another vehicle violates the motorcycle's right-of-way at an intersection. In addition to detection errors, misperception of the approaching motorcycle's speed and time-to-arrival is another driver error that accounts for these accidents, although this error has been studied less often. Such misperceptions have been shown to be related to the small size of motorcycles and to their small angular velocity when approaching. In two experiments we tested the impact of different motorcycle headlight configurations in various ambient lighting conditions (daytime, dusk, and nighttime). The participants drove on a driving simulator and had to turn left across a line of vehicles composed of motorcycles and cars. The motorcycles were approaching at different speeds and were equipped with either a "standard" headlight, a "horizontal" configuration (added to the standard headlight were two lights on the rearview mirrors so as to visually increase the horizontal dimension of the motorcycle), a "vertical" configuration (one light on the rider's helmet and two lights on the fork were added to the standard headlight so as to increase the vertical dimension of the motorcycle), or a "combined" configuration (combining the horizontal and vertical configurations). The findings of the first experiment in nighttime conditions indicated that both the vertical and combined configurations significantly increased the gap car drivers accepted with respect to the motorcycle as compared to the standard configuration, and that the accepted gaps did not differ significantly from those accepted for cars. The advantage of the vertical and combined configurations showed up especially when the motorcycle's approach speed was high. The findings of the second experiment in dusk and daytime conditions indicated similar patterns, but the headlight-configuration effect was less pronounced at dusk, and nonsignificant during the day. The results

  8. Accounting Education in Turkey and Professional Accountant Candidates Expectations from Accounting Education: Uludag University Application

    OpenAIRE

    Elif Yucel,; Mehlika Sarac,; Adem Cabuk

    2012-01-01

    The aim of this study is to determine to what extent the accounting education, that has a long history in our country, covered the expectations of students in the faculty of economics and administrative sciences who are the today’s accountant candidates and to evaluate the results achieved. For this purpose, firstly required quality of accounting education was focused in this study than the progress of the accounting profession and accounting education within the historical process as well as...

  9. Shape configuration and category-specificity

    DEFF Research Database (Denmark)

    Gerlach, Christian; Law, Ian; Paulson, Olaf B.

    2006-01-01

    We examined the neural correlates of visual shape configuration, the binding of local shape characteristics into wholistic object descriptions, by comparing the regional cerebral blood flow associated with recognition of outline drawings and fragmented drawings. We found no areas that responded m...

  10. Fusion characteristics of ball lighting like configurations

    Energy Technology Data Exchange (ETDEWEB)

    Sanduloviciu, M.; Lozneanu, E. [Universitatea A1. I. Cuza, Iasi (Romania)

    1997-12-31

    Assuming that an already proposed self-organization physical scenario is at the origin of both ball lightnings as well as fireballs produced in high intensity electrical discharges, we suggest a new possibility to create fusion relevant ball lightning like configurations in laboratory. Perhaps this becomes possible by prolonging in a controllable way their lifetime and energy content. (author)

  11. NASA's acquisition requirements for configuration management

    Science.gov (United States)

    Coletta, Mark P.

    1992-01-01

    A viewgraph presentation on NASA's acquisition requirements for configuration management (CM) goes over CM requirements for single mission and multi-mission orientations, CM automation and CALS implementation initiatives, NASA implementation of DOD standards and DID's (data item descriptions), impact of traceability in NASA CM support, NASA's CM efforts in modifying/upgrading equipment, and CM control of multi-vendor hardware.

  12. Selecting Actuator Configuration for a Benson Boiler

    DEFF Research Database (Denmark)

    Kragelund, Martin Nygaard; Leth, John-Josef; Wisniewski, Rafal

    2009-01-01

    with particular focus on a boiler in a power plant operated by DONG Energy - a Danish energy supplier. The problem has been reformulated using mathematic notions from economics. The selection of actuator configuration has been limited to the fuel system which in the considered plant consists of three different...

  13. Assembly of filamentary void galaxy configurations

    NARCIS (Netherlands)

    Rieder, Steven; van de Weijgaert, Rien; Cautun, Marius; Beygu, Burcu; Zwart, Simon Portegies

    2013-01-01

    We study the formation and evolution of filamentary configurations of dark matter haloes in voids. Our investigation uses the high-resolution Lambda cold dark matter simulation CosmoGrid to look for void systems resembling the VGS_31 elongated system of three interacting galaxies that was recently

  14. Configurations of Common Childhood Psychosocial Risk Factors

    Science.gov (United States)

    Copeland, William; Shanahan, Lilly; Costello, E. Jane; Angold, Adrian

    2009-01-01

    Background: Co-occurrence of psychosocial risk factors is commonplace, but little is known about psychiatrically-predictive configurations of psychosocial risk factors. Methods: Latent class analysis (LCA) was applied to 17 putative psychosocial risk factors in a representative population sample of 920 children ages 9 to 17. The resultant class…

  15. Static Equilibrium Configurations of Charged Metallic Bodies

    African Journals Online (AJOL)

    Rwanda Journal, Volume 27 Series C, 2012: Mathematical Sciences, Engineering and Technology. 13 electromagnetic phenomena is highly needed. This paper studied one of these phenomena, the static equilibrium configurations of charged metallic bodies. The mathematical model of the problem that we investigate in ...

  16. Electronic Configuration Pattern Found in Pascal's Triangle

    Science.gov (United States)

    Duncan, Robert L.

    1996-08-01

    A simple method for revealing the electronic configuration pattern within Pascal's Triangle is discussed. The origin of this unique pattern may be part of a combinatoric and is suggested a link may be made to quantum mechanics. Based on this triangular array an alternate representation of the Periodic Table is presented.

  17. Stimulus Configuration, Classical Conditioning, and Hippocampal Function.

    Science.gov (United States)

    Schmajuk, Nestor A.; DiCarlo, James J.

    1991-01-01

    The participation of the hippocampus in classical conditioning is described in terms of a multilayer network portraying stimulus configuration. A model of hippocampal function is presented, and computer simulations are used to study neural activity in the various brain areas mapped according to the model. (SLD)

  18. Homological stability for unordered configuration spaces

    DEFF Research Database (Denmark)

    Randal-Williams, Oscar

    2013-01-01

    This paper consists of two related parts. In the first part we give a self-contained proof of homological stability for the spaces C_n(M;X) of configurations of n unordered points in a connected open manifold M with labels in a path-connected space X, with the best possible integral stability ran...

  19. Integrating configuration workflows with project management system

    Science.gov (United States)

    Nilsen, Dimitri; Weber, Pavel

    2014-06-01

    The complexity of the heterogeneous computing resources, services and recurring infrastructure changes at the GridKa WLCG Tier-1 computing center require a structured approach to configuration management and optimization of interplay between functional components of the whole system. A set of tools deployed at GridKa, including Puppet, Redmine, Foreman, SVN and Icinga, provides the administrative environment giving the possibility to define and develop configuration workflows, reduce the administrative effort and improve sustainable operation of the whole computing center. In this presentation we discuss the developed configuration scenarios implemented at GridKa, which we use for host installation, service deployment, change management procedures, service retirement etc. The integration of Puppet with a project management tool like Redmine provides us with the opportunity to track problem issues, organize tasks and automate these workflows. The interaction between Puppet and Redmine results in automatic updates of the issues related to the executed workflow performed by different system components. The extensive configuration workflows require collaboration and interaction between different departments like network, security, production etc. at GridKa. Redmine plugins developed at GridKa and integrated in its administrative environment provide an effective way of collaboration within the GridKa team. We present the structural overview of the software components, their connections, communication protocols and show a few working examples of the workflows and their automation.

  20. Improving the quotation process with product configuration

    DEFF Research Database (Denmark)

    Hvam, Lars; Christensen, Simon Pape

    2006-01-01

    with focus on the big issues of the cement plant. The configuration system makes it possible to optimise the cement factories with respect to performance, an increased use of the com-pany’s components, and with respect to the use of previously manufactured components. Finally, the engineer-ing resources used...

  1. Sibling Gender Configuration and Family Processes

    NARCIS (Netherlands)

    van der Pol, Lotte D.; Mesman, Judi; Groeneveld, Marleen G.; Endendijk, Joyce J.; van Berkel, Sheila R.; Hallers-Haalboom, Elizabeth T.; Bakermans-Kranenburg, Marian J.

    2016-01-01

    The current study focuses on the effects of sibling gender configuration on family processes during early childhood. In a sample of 369 two-parent families with two children (youngest 12 months, oldest about 2 years older), both siblings’ noncompliant and oppositional behaviors and fathers’ and

  2. XVCL: XML-based Variant Configuration Language

    DEFF Research Database (Denmark)

    Jarzabek, Stan; Basset, Paul; Zhang, Hongyu

    2003-01-01

    XVCL (XML-based Variant Configuration Language) is a meta-programming technique and tool that provides effective reuse mechanisms. XVCL is an open source software developed at the National University of Singapore. Being a modern and versatile version of Bassett's frames, a technology that has...

  3. Optimal sensor configuration for complex systems

    DEFF Research Database (Denmark)

    Sadegh, Payman; Spall, J. C.

    1998-01-01

    The paper considers the problem of sensor configuration for complex systems with the aim of maximizing the useful information about certain quantities of interest. Our approach involves: 1) definition of an appropriate optimality criterion or performance measure; and 2) description of an efficient...... illustrate the approach with the optimal placement of acoustic sensors for signal detection in structures...

  4. Sandia software guidelines, Volume 4: Configuration management

    Energy Technology Data Exchange (ETDEWEB)

    1992-06-01

    This volume is one in a series of Sandia Software Guidelines for use in producing quality software within Sandia National Laboratories. This volume is based on the IEEE standard and guide for software configuration management. The basic concepts and detailed guidance on implementation of these concepts are discussed for several software project types. Example planning documents for both projects and organizations are included.

  5. Interactive Cost Configuration Over Decision Diagrams

    DEFF Research Database (Denmark)

    Andersen, Henrik Reif; Hadzic, Tarik; Pisinger, David

    2010-01-01

    In many AI domains such as product configuration, a user should interactively specify a solution that must satisfy a set of constraints. In such scenarios, offline compilation of feasible solutions into a tractable representation is an important approach to delivering efficient backtrack-free use...

  6. Specification and Configuration of Customized Complex Products

    NARCIS (Netherlands)

    Afsarmanesh, H.; Shafahi, M.

    2013-01-01

    This paper addresses the design of an information system for specification of complex configured products, such as the solar power plants or large intelligent buildings, which by nature are designed, constructed, installed, operated, and maintained through virtual consortium of enterprises. In other

  7. Deformed configurations, band structures and spectroscopic ...

    Indian Academy of Sciences (India)

    2014-03-20

    Mar 20, 2014 ... the deformed solution C (band D2). The intrinsic configurations of various excited bands are determined by the orbits near the Fermi surfaces. In figure 2, we show the orbits near the Fermi surfaces for the uncon- strained and constrained HF solutions of 82Ge. For the 'almost' spherical solution, the.

  8. Financial Accountant Versus Managerial Accountant in the Hotel Business System

    OpenAIRE

    Ivana Zubac

    2012-01-01

    From the perspective of financial or managerial accountant, subject of interest in this paper is the relationship of financial and managerial accounting in the hotel business. Being necessary functions within the business system of hotel company, their mutual connection as well as their differences are explained. The management of hotel company makes decisions based on accounting information from both parts of accounting. As support to hotel management in decision-making, finan...

  9. Professional accounting media - accountants handing over control to the system

    DEFF Research Database (Denmark)

    Baldvinsdottir, Gudrun; Burns, John; Nørreklit, Hanne

    2010-01-01

    . 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...

  10. Accountability after structural disaggregation: comparing agency accountability arrangements

    NARCIS (Netherlands)

    Overman, S.P.; Genugten, M.L. van; Thiel, S. van

    2015-01-01

    New accountability instruments – performance indicators, audits, and financial incentives – are expected to replace traditional accountability instruments in NPM reforms. We test this expectation by looking at the accountability arrangements of semi-autonomous agencies as a typical example of NPM

  11. Accountability after Structural Disaggregation: Comparing Agency Accountability Arrangements

    NARCIS (Netherlands)

    Overman, Sjors; Van Genugten, Marieke; Van Thiel, Sandra

    2015-01-01

    New accountability instruments – performance indicators, audits, and financial incentives – are expected to replace traditional accountability instruments in NPM reforms. We test this expectation by looking at the accountability arrangements of semi-autonomous agencies as a typical example of NPM

  12. Accounting Employers' Expectations--The Ideal Accounting Graduates

    Science.gov (United States)

    Low, Mary; Botes, Vida; Rue, David Dela; Allen, Jackie

    2016-01-01

    This research examined what accounting employers are seeking in their "ideal" accounting graduate and sought to provide clarification on the "expectation gap" between what accounting employers require in their graduates, and the skills these graduates are exhibiting. Adopting a qualitative research method, this research paper…

  13. 18 CFR 367.1420 - Account 142, Customer accounts receivable.

    Science.gov (United States)

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 142, Customer accounts receivable. 367.1420 Section 367.1420 Conservation of Power and Water Resources FEDERAL ENERGY..., FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT...

  14. 18 CFR 367.1430 - Account 143, Other accounts receivable.

    Science.gov (United States)

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 143, Other accounts receivable. 367.1430 Section 367.1430 Conservation of Power and Water Resources FEDERAL ENERGY..., FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT...

  15. 18 CFR 367.9040 - Account 904, Uncollectible accounts.

    Science.gov (United States)

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 904, Uncollectible accounts. 367.9040 Section 367.9040 Conservation of Power and Water Resources FEDERAL ENERGY..., FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT...

  16. 18 CFR 367.1840 - Account 184, Clearing accounts.

    Science.gov (United States)

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 184, Clearing accounts. 367.1840 Section 367.1840 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO...

  17. Quantum gravity in timeless configuration space

    Science.gov (United States)

    Gomes, Henrique

    2017-12-01

    On the path towards quantum gravity we find friction between temporal relations in quantum mechanics (QM) (where they are fixed and field-independent), and in general relativity (where they are field-dependent and dynamic). This paper aims to attenuate that friction, by encoding gravity in the timeless configuration space of spatial fields with dynamics given by a path integral. The framework demands that boundary conditions for this path integral be uniquely given, but unlike other approaches where they are prescribed—such as the no-boundary and the tunneling proposals—here I postulate basic principles to identify boundary conditions in a large class of theories. Uniqueness arises only if a reduced configuration space can be defined and if it has a profoundly asymmetric fundamental structure. These requirements place strong restrictions on the field and symmetry content of theories encompassed here; shape dynamics is one such theory. When these constraints are met, any emerging theory will have a Born rule given merely by a particular volume element built from the path integral in (reduced) configuration space. Also as in other boundary proposals, Time, including space-time, emerges as an effective concept; valid for certain curves in configuration space but not assumed from the start. When some such notion of time becomes available, conservation of (positive) probability currents ensues. I show that, in the appropriate limits, a Schrödinger equation dictates the evolution of weakly coupled source fields on a classical gravitational background. Due to the asymmetry of reduced configuration space, these probabilities and currents avoid a known difficulty of standard WKB approximations for Wheeler DeWitt in minisuperspace: the selection of a unique Hamilton–Jacobi solution to serve as background. I illustrate these constructions with a simple example of a full quantum gravitational theory (i.e. not in minisuperspace) for which the formalism is applicable, and

  18. Accountability report - fiscal year 1997

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1998-04-01

    This document contains the US NRC`s accountability report for fiscal year 1997. Topics include uses of funds, financial condition, program performance, management accountability, and the audited financial statement.

  19. Relation between facial affect recognition and configural face processing in antipsychotic-free schizophrenia.

    Science.gov (United States)

    Fakra, Eric; Jouve, Elisabeth; Guillaume, Fabrice; Azorin, Jean-Michel; Blin, Olivier

    2015-03-01

    Deficit in facial affect recognition is a well-documented impairment in schizophrenia, closely connected to social outcome. This deficit could be related to psychopathology, but also to a broader dysfunction in processing facial information. In addition, patients with schizophrenia inadequately use configural information-a type of processing that relies on spatial relationships between facial features. To date, no study has specifically examined the link between symptoms and misuse of configural information in the deficit in facial affect recognition. Unmedicated schizophrenia patients (n = 30) and matched healthy controls (n = 30) performed a facial affect recognition task and a face inversion task, which tests aptitude to rely on configural information. In patients, regressions were carried out between facial affect recognition, symptom dimensions and inversion effect. Patients, compared with controls, showed a deficit in facial affect recognition and a lower inversion effect. Negative symptoms and lower inversion effect could account for 41.2% of the variance in facial affect recognition. This study confirms the presence of a deficit in facial affect recognition, and also of dysfunctional manipulation in configural information in antipsychotic-free patients. Negative symptoms and poor processing of configural information explained a substantial part of the deficient recognition of facial affect. We speculate that this deficit may be caused by several factors, among which independently stand psychopathology and failure in correctly manipulating configural information. PsycINFO Database Record (c) 2015 APA, all rights reserved.

  20. Accountability: new challenges, new forms

    NARCIS (Netherlands)

    van Woerkum, C.; Aarts, N.

    2012-01-01

    The general call for more accountability, affecting all western institutions, has reached the communication professionals as well. How can they cope with this new challenge? The danger is that they focus mainly on outcomes, so on performative accountability, whereas decisional accountability,

  1. 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

  2. Managerial accounting for transaction costs

    OpenAIRE

    Лабынцев, Николай Тихонович

    2015-01-01

    Essence and significance of transaction accounting and its basic concepts – transaction and transaction costs – have been determined. Main types of transaction costs and elements of transaction accounting for expenses have been considered. Source documents forms for the purpose of accounting for transaction costs have been worked out.

  3. Monetary accounting of ecosystem services

    NARCIS (Netherlands)

    Remme, R.P.; Edens, Bram; Schröter, Matthias; Hein, Lars

    2015-01-01

    Ecosystem accounting aims to provide a better understanding of ecosystem contributions to the economy in a spatially explicit way. Ecosystem accounting monitors ecosystem services and measures their monetary value using exchange values consistent with the System of National Accounts (SNA). We

  4. Green Accounts of Christianshavn (VB)

    DEFF Research Database (Denmark)

    Østerby, Peder; Pedersen, Bjørn; Jørgensen, Michael Søgaard

    1999-01-01

    The project was to develope a Green Account of 1998. It is based on public data, the questionnaries filled out by 300 residents and some interviewes.The final account of '98 included 10 subjects which follows up on the '97 account. Besides that it presents two new subjects - the marked of ecologi...

  5. Accounting control and organizational behaviour

    CERN Document Server

    Otley, David

    1987-01-01

    This book goes beyond the material usually included in traditional management accounting texts and provides both managers and management accountants with a simple guide to the major issues involved in developing and using accounting systems for management control. Attention is focused particularly on budgetary control systems because these form the basis for management control in most organisation of any size.

  6. 46 CFR Sec. 5 - Accounting.

    Science.gov (United States)

    2010-10-01

    ... 46 Shipping 8 2010-10-01 2010-10-01 false Accounting. Sec. 5 Section 5 Shipping MARITIME... Sec. 5 Accounting. The General Agent shall record the amounts of compensation paid from the NSA... Accounting Office, at which time the Maritime Administration will take custody of the records. ...

  7. The history of national accounting

    OpenAIRE

    Bos, Frits

    1992-01-01

    At present, the national accounts in most countries are compiled on the basis of concepts and classifications in international guidelines. In this paper, we trace the roots of these guidelines, compare the subsequent quidelines and discuss also alternative accounting systems like extended accounts and SAMs.

  8. Mental Accounting and Economic Behaviour

    NARCIS (Netherlands)

    Antonides, Gerrit; Ranyard, Rob

    2017-01-01

    This chapter first presents an overview of research into mental accounting and its effects on economic behaviour. It then considers mental accounts posited to broadly categorize financial resources across the life-cycle, and those constructed for specific transactions. Mental accounting has several

  9. 77 FR 40253 - Reserve Account

    Science.gov (United States)

    2012-07-09

    ... Rural Housing Service 7 CFR Part 3560 RIN 0575-AC66 Reserve Account AGENCY: Rural Housing Service, USDA... regulation to change the Reserve Account for new construction for the Sections 514/516 Farm Labor Housing... reserve accounts for existing portfolios. DATES: Effective Date: This rule is effective September 7, 2012...

  10. 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.

  11. Accountability: New challenges, new forms

    NARCIS (Netherlands)

    Woerkum, van C.; Aarts, N.

    2012-01-01

    The general call for more accountability, affecting all western institutions, has reached the communication professionals as well. How can they cope with this new challenge? The danger is that they focus mainly on outcomes, so on performative accountability, whereas decisional accountability,

  12. Definition and evaluation of product configurator development strategies

    DEFF Research Database (Denmark)

    Haug, Anders; Hvam, Lars; Mortensen, Niels Henrik

    2012-01-01

    Product configurators represent one of the most successful applications of artificial intelligence principles. Product configurators are a subtype of software-based expert systems with a focus on the creation of product specifications. The use of product configurators has resulted in many positive...... for the development of product configurators. The relevance of the defined strategies is supported by seven named case studies....

  13. Developing a Frame of Reference for understanding configuration systems

    DEFF Research Database (Denmark)

    2008-01-01

    This paper uses the theory of technical systems to develop a frame of reference of product configuration systems. Following a definition of the configuration task, product model and product configuration system the theory of technical systems are presented. Configuration systems are then related...

  14. A Vertical Differential Configuration in GPR prospecting

    Science.gov (United States)

    Persico, Raffaele; Pochanin, Gennadiy; Varianytsia-Roshchupkina, Liudmyla; Catapano, Ilaria; Gennarelli, Gianluca; Soldovieri, Francesco

    2015-04-01

    The rejection of the direct coupling between the antennas is an issue of interest in several GPR applications, especially when it is important to distinguish the targets of interest from the clutter and the signal reflected from the air soil interface. Therefore, in this framework several hardware and software strategies have been proposed. Among the software strategies, probably the most common one is the background removal [1], whereas as an hardware strategy the differential configuration has been introduced in [2-3] and then further on studied in [4] with respect to the spatial filtering properties of the relevant mathematical operator. In particular, the studies proposed in [1] and [4] have shown that, in general, all the strategies for the rejection of the direct coupling have necessarily some drawback, essentially because it is not possible to erase all and only the undesired contributions leaving "untouched" the contributions of the targets of interest to the gathered signal. With specific regard to the differential configuration, in [2-3], the differential configuration consisted in a couple of receiving antennas symmetrically placed around the transmitting one, being the three antennas placed along the same horizontal segment. Therefore, we might define that configuration as a "horizontal differential configuration". Here, we propose a novel differential GPR configuration, where the two receiving antennas are still symmetrically located with respect to the transmitting one, but are placed piled on each other at different heights from the air-soil interface, whereas the transmitting antenna is at the medium height between the two receiving one (however, it is not at the same abscissa but at a fixed horizontal offset from the receiving antennas). Such a differential configuration has been previously presented in [5-6] and allows a good isolation between the antennas, while preserving the possibility to collect backscattered signals from both electrically

  15. Maximum Profit Configurations of Commercial Engines

    Directory of Open Access Journals (Sweden)

    Yiran Chen

    2011-06-01

    Full Text Available An investigation of commercial engines with finite capacity low- and high-price economic subsystems and a generalized commodity transfer law [n ∝ Δ (P m] in commodity flow processes, in which effects of the price elasticities of supply and demand are introduced, is presented in this paper. Optimal cycle configurations of commercial engines for maximum profit are obtained by applying optimal control theory. In some special cases, the eventual state—market equilibrium—is solely determined by the initial conditions and the inherent characteristics of two subsystems; while the different ways of transfer affect the model in respects of the specific forms of the paths of prices and the instantaneous commodity flow, i.e., the optimal configuration.

  16. Sustainable Supply Chain Design: A Configurational Approach

    Science.gov (United States)

    Masoumik, S. Maryam; Raja Ghazilla, Raja Ariffin

    2014-01-01

    Designing the right supply chain that meets the requirements of sustainable development is a significant challenge. Although there are a considerable number of studies on issues relating to sustainable supply chain design (SSCD) in terms of designing the practices, processes, and structures, they have rarely demonstrated how these components can be aligned to form an effective sustainable supply chain (SSC). Considering this gap in the literature, this study adopts the configurational approach to develop a conceptual framework that could configure the components of a SSC. In this respect, a process-oriented approach is utilized to classify and harmonize the design components. A natural-resource-based view (NRBV) is adopted to determine the central theme to align the design components around. The proposed framework presents three types of SSC, namely, efficient SSC, innovative SSC, and reputed SSC. The study culminates with recommendations concerning the direction for future research. PMID:24523652

  17. TCV divertor upgrade for alternative magnetic configurations

    Directory of Open Access Journals (Sweden)

    H. Reimerdes

    2017-08-01

    Full Text Available The Swiss Plasma Center (SPC is planning a divertor upgrade for the TCV tokamak. The upgrade aims at extending the research of conventional and alternative divertor configurations to operational scenarios and divertor regimes of greater relevance for a fusion reactor. The main elements of the upgrade are the installation of an in-vessel structure to form a divertor chamber of variable closure and enhanced diagnostic capabilities, an increase of the pumping capability of the divertor chamber and the addition of new divertor poloidal field coils. The project follows a staged approach and is carried out in parallel with an upgrade of the TCV heating system. First calculations using the EMC3-Eirene code indicate that realistic baffles together with the planned heating upgrade will allow for a significantly higher compression of neutral particles in the divertor, which is a prerequisite to test the power dissipation potential of various divertor configurations.

  18. Configuration management in nuclear power plants

    CERN Document Server

    2003-01-01

    Configuration management (CM) is the process of identifying and documenting the characteristics of a facility's structures, systems and components of a facility, and of ensuring that changes to these characteristics are properly developed, assessed, approved, issued, implemented, verified, recorded and incorporated into the facility documentation. The need for a CM system is a result of the long term operation of any nuclear power plant. The main challenges are caused particularly by ageing plant technology, plant modifications, the application of new safety and operational requirements, and in general by human factors arising from migration of plant personnel and possible human failures. The IAEA Incident Reporting System (IRS) shows that on average 25% of recorded events could be caused by configuration errors or deficiencies. CM processes correctly applied ensure that the construction, operation, maintenance and testing of a physical facility are in accordance with design requirements as expressed in the d...

  19. Runtime Accelerator Configuration Tools at Jefferson Laboratory

    Science.gov (United States)

    Tiefenback, M. G.; Doolittle, L.; Benesch, J.

    1997-05-01

    RF and magnet system configuration tools and associated monitoring processes have been recently implemented at Jefferson Lab to improve system reliability as well as operating costs. These tools are prototype components of the overall Momentum Management System currently under development. The RF systems are of special interest because they affect the energy spread and the positional stability of the beam, and because of the immediate financial impact of trimming unnecessary headroom capability by managing the klystron DC supply voltage. The magnets require special attention to enhance the overall reproducibility of machine optics and because of the need to reduce the time required for configuration changes. We describe monitoring and archiving of on-crest accelerating phase, cavity frequency detuning (important for the narrow-band superconducting cavities), and the procedures used to minimize line power consumption. We also discuss special cases for magnet system handling in the beam switchyard for experimental hall routing.

  20. Fluxoids configurations in finite superconducting networks

    Science.gov (United States)

    Sharon, Omri J.; Haham, Noam; Shaulov, Avner A.; Yeshurun, Yosef

    2017-12-01

    Analysis of superconducting ladders consisting of rectangular loops, yields an Ising like expression for the total energy of the ladders as a function of the loops vorticities and the applied magnetic field. This expression shows that fluxoids can be treated as repulsively interacting objects driven towards the ladder center by the applied field. Distinctive repulsive interactions between fluxoids are obtained depending on the ratio l between the loops length and the common width of adjacent loops. A 'short range' and a 'long range' interactions obtained for l ≳ 1 and l ≪ 1, respectively, give rise to remarkably different fluxoid configurations. The different configurations of fluxoids in different types of ladders are illustrated by simulations.

  1. Relational Quadrilateralland. I. Configuration Space Coordinates

    CERN Document Server

    Anderson, Edward

    2012-01-01

    Relational particle models (RPM's) are toy models of many aspects of GR in geometrodynamical form, suitable as toy models for studying 1) strategies for the problem of time in quantum gravity, in particular timeless, semiclassical, histories and observables approaches and combinations of these. 2) Various other quantum-cosmological issues: structure formation/inhomogeneity, significance of uniform states... They are relational in that only relative ratios of separations, relative angles and relative times are significant; more widely, this is a `Leibniz--Mach--Barbour' brand of relationalism. The relational quadrilateral's usefulness is via it simultaneously possessing linear constraints and nontrivial subsystems; also its configuration space is now a nontrivial complex-projective space. This paper studies quadrilateralland's configuration space. In particular, what the relational quadrilateral counterparts of triangleland's A) Dragt-type coordinates (ellipticity, anisoscelesness, and triangle area, which is ...

  2. A modified electrode configuration for brain EIT

    Science.gov (United States)

    Manwaring, P. K.; Halter, R. J.; Borsic, A.; Hartov, A.

    2010-04-01

    Electrical impedance tomography (EIT) of the brain holds great promise for long term non-ionizing detection and imaging of blood flow, ischemia, stroke, and even neuronal activity. One of the most difficult challenges with this modality, however, is overcoming the high impedance of the skull, which severely limits current passage through the intracranial space and "washes out" the tissue property images. There are situations, however, in which invasive electrode configurations are appropriate to overcome this limitation. We propose the use of a central and circumferential-electrode configuration to improve detection and localization of edema, hemorrhage, and ischemia within the cranium. Results from a simulation study and a phantom experiment verifying the simulation are shown.

  3. Co-Configuration in Interaction Work

    DEFF Research Database (Denmark)

    Fischer, Louise Harder; Pries-Heje, Lene

    2015-01-01

    workers often feel caught in counter-productive practices with technology, due to the autonomous use of Interaction-IT and the challenge of configuring work. We witness different behaviors related to “the autonomy paradox” and we see something interesting happening, when introducing Interaction IT. While......How to increase knowledge workers productivity is still a puzzle. While knowledge work has become increasingly virtual, collaborative and interactive, we still witness challenges in the area of productivity. We challenge the widespread perception of the causal relationship between high autonomy...... and high productivity in knowledge work and the fact that configuration and standardization for improving productivity is logical impossible. With a hermeneutical approach we describe and interpret “what is going on” in two different context of interaction knowledge work. Findings suggests that knowledge...

  4. Regulating the regulators : accountability of Australian regulators

    National Research Council Canada - National Science Library

    Bird, Joanna

    2011-01-01

    Accountability of Australian regulators - Australian Securities and Investments Commission - Australian Prudential Regulation Authority - concept of 'accountability' - mechanisms for accountability...

  5. Configurational Forces Thermomechanics, Physics, Mathematics, and Numerics

    CERN Document Server

    Maugin, Gerard A

    2010-01-01

    Presenting the general framework of configurational forces, this book offers an approach to material forces that can be used to predict the propagation of defects in materials ranging from dislocations and cracks in metals to domain walls in ferromagnets and many industrial components. It discusses a wide range of varied applications, including elasticity, plasticity, fracture, physics, and even biomechanics. Including numerous problems and examples, the author addresses such topics as field theory, canonical thermomechanics of complex continua, generalized continua, Eshelby stress, systems wi

  6. Configuration and Management Tool for Laboratory Training

    OpenAIRE

    Arnous, Saher; Lelevé, Arnaud; Kouiss, Khalid; Prévot, Patrick

    2012-01-01

    International audience; Electronic Laboratories have been growing during the last decade, but till now, configuring acomplex automated system shared between several institutes and used for several disciplines, is a process restricted to qualified staff. Moreover, tuthoring and managing lab resources (programs, learningscenarios, documentation for both instructors and trainees) is a complex task as soon as the number of instructors, disciplines, different levels... grows up.This paper introduc...

  7. Beyond XSPEC: Towards Highly Configurable Analysis

    OpenAIRE

    Noble, Michael S.; Nowak, Michael A.

    2008-01-01

    We present a quantitative comparison between software features of the defacto standard X-ray spectral analysis tool, XSPEC, and ISIS, the Interactive Spectral Interpretation System. Our emphasis is on customized analysis, with ISIS offered as a strong example of configurable software. While noting that XSPEC has been of immense value to astronomers, and that its scientific core is moderately extensible--most commonly via the inclusion of user contributed "local models"--we identify a series o...

  8. Design configurations of the methanol synthesis loop

    OpenAIRE

    Bøhn, Kristian

    2011-01-01

    In recent years the chemical industry has undergone considerable changes due to increased environmental regulations and energy costs. This master thesis has evaluated three different design considerations of the methanol synthesis loop using Honeywell's general purpose process simulator UniSim Design (R380 Build 14027) combined with MathWorks programming language MATLAB. The three configurations are Lurgis methanol reactor loop as built on Tjeldbergodden, the use of interstage methanol remova...

  9. Evolution Of Space Configuration In Videogames

    OpenAIRE

    Fernandez Vara, Clara

    2005-01-01

    Any game takes place within a space, so that the rules of the game are in force within its boundaries, what Salen and Zimmerman (2004) have called ‘the magic circle’. Videogames must also follow this precept, by creating a virtual playfield. How this virtual space has been represented has always been constrained by what technology allows and affords; as technology advances, the configuration of those spaces has also developed and become more complex. This paper deals with the basic spatial co...

  10. [Glottal and supraglottal configuration during whispering].

    Science.gov (United States)

    Fleischer, S; Kothe, C; Hess, M

    2007-04-01

    The purpose of the study was to assess glottal and supraglottal configurations during whispering in comparison to habitual phonation and to visually estimate to what extent force is exerted onto the vocal fold epithelium during whispering. Is whispering a good compromise between preservation of epithelium and permission to communicate orally, e. g. postoperatively? We investigated on 100 patients with organic or non-organic voice disorders. Patients with vocal fold immobility and patients with organic lesions large enough to impede glottal closure were excluded. Videolaryngoscopy and stroboscopy was performed via flexible endoscopy. During fiberoscopy the patients were asked (i) to phonate and then whisper a series of vowels in various loudness levels and (ii) to count to 10 voiced and whispered in various loudness levels. The extent of vocal fold adduction and supraglottal configuration were assessed and whispering compared with voiced phonation. Interindividual differences in glottal and supraglottal configuration during whispering were seen. The two different and most frequently seen glottal area patterns were determined by the position of the vocal processes - either adducted or abducted. Adduction resulted in sole cartilaginous triangle formation or 'kissing processes', abduction in ligamentous and cartilaginous triangle. Another surprising result was that with increasing loudness either a narrowing or widening of glottal and supraglottal structures was visible. There are different patterns of glottal and supraglottal configuration during whispering. Although the vocal folds can show partial or total contact over the membranous parts, the lack of additional vibration of the vocal folds suggests that epithelial forces are smaller than with additional vibratory shear stress. Thus, whispering may be considered and allowed for postoperative communication purposes, when patients follow instructions for low-effort whispering.

  11. Active Sensor Configuration Validation for Refrigeration Systems

    DEFF Research Database (Denmark)

    Hovgaard, Tobias Gybel; Blanke, Mogens; Niemann, Hans Henrik

    2010-01-01

    Major faults in the commissioning phase of refrigeration systems are caused by defects related to sensors. With a number of similar sensors available that do not differ by type but only by spatial location in the plant, interchange of sensors is a common defect. With sensors being used quite...... identify the sensor configuration. The method as such is generic and is shown in the paper to work convincingly on refrigeration systems with significant nonlinear behaviors...

  12. A priori Identification of Configurational Deadwood

    Energy Technology Data Exchange (ETDEWEB)

    Bytautas, Laimutis; Ruedenberg, Klaus

    2008-11-30

    A method is given for the a priori assessment of those terms in a configuration interaction expansion that can be deleted if a given error in the energy is tolerated. The truncations are performed independently for the quadruple, quintuple and sextuple excitations on the basis of information derived from the double and triple excitations. The effectiveness of the method is illustrated by application to SDTQ56-CI wavefunctions of the molecules HNO, N{sub 2} and NCCN.

  13. Configuration management with chef-solo

    CERN Document Server

    Rahman, Naveed ur

    2014-01-01

    This is a step-by-step guide, full of hands-on examples of real-world deployment tasks. Each topic is explained and placed in context, while also pointing out the key details of the concepts used. This book is aimed at system administrators and system engineers who have an understanding of configuration management tools and infrastructure. For novice administrators, it contains easy-to-use application recipes to get started immediately.

  14. Configuration spaces geometry, topology and representation theory

    CERN Document Server

    Cohen, Frederick; Concini, Corrado; Feichtner, Eva; Gaiffi, Giovanni; Salvetti, Mario

    2016-01-01

    This book collects the scientific contributions of a group of leading experts who took part in the INdAM Meeting held in Cortona in September 2014. With combinatorial techniques as the central theme, it focuses on recent developments in configuration spaces from various perspectives. It also discusses their applications in areas ranging from representation theory, toric geometry and geometric group theory to applied algebraic topology.

  15. Accounting engineering for sustainable development

    Directory of Open Access Journals (Sweden)

    Sidornya A.

    2017-01-01

    Full Text Available The article deals with the sustainable development of industrial enterprises in Russia, accounting for sustainable industrial growth of the national economy, tools of accounting engineering aimed at creating an information basis of transformation the Russian economic model to knowledge based economy. The proposed mechanism of ownership control of industrial enterprises in the context of long-term planning of the national economy. Theoretical bases of accounting engineering, its tools are defined. A brief review of the literature on the problem of accounting engineering is provided. A practical example of the application of the accounting engineering logic for the industrial enterprise is reviewed. It describes the research results obtained during the last 25 years of Russian scientific school of accounting engineering. Conclusions and recommendations on the use of accounting engineering to sustainable development of the Russian economy are formulated.

  16. Configuration and Data Management Process and the System Safety Professional

    Science.gov (United States)

    Shivers, Charles Herbert; Parker, Nelson C. (Technical Monitor)

    2001-01-01

    This article presents a discussion of the configuration management (CM) and the Data Management (DM) functions and provides a perspective of the importance of configuration and data management processes to the success of system safety activities. The article addresses the basic requirements of configuration and data management generally based on NASA configuration and data management policies and practices, although the concepts are likely to represent processes of any public or private organization's well-designed configuration and data management program.

  17. The self-description data configuration model

    Energy Technology Data Exchange (ETDEWEB)

    Abadie, Lana, E-mail: lana.abadie@iter.org [ITER Organization, Route de vinon sur Verdon, 13115 St Paul Lez Durance (France); Di Maio, Franck; Klotz, Wolf-Dieter; Mahajan, Kirti; Stepanov, Denis; Utzel, Nadine; Wallander, Anders [ITER Organization, Route de vinon sur Verdon, 13115 St Paul Lez Durance (France)

    2012-12-15

    Highlights: Black-Right-Pointing-Pointer We use the relational model to represent the configuration data for ITER. Black-Right-Pointing-Pointer We explain the different modeled views namely physical, functional and control. Black-Right-Pointing-Pointer We explain how this information is used to generate configuration files. Black-Right-Pointing-Pointer We explain that this information is validated. - Abstract: ITER will consist of roughly 160 plant systems I and C delivered in kind which need to be integrated into the ITER control infrastructure. To make the integration of all these plant systems I and C, a smooth operation, the CODAC (Controls, Data Access and Communications) group release every year the core software environment which consists of many applications. In this paper we would like to describe what configuration data and how it is modeled in the version 2. The model is based on three views, the physical one which lists the components with their signals, the functional view which describes the control functions and variables required to implement them and the control view which links the two previous views. We use Hibernate as an ORM (Object Relational Mapping) framework with a PostgreSQL database and Spring as a framework to handle transactions.

  18. Study on Resource Configuration on Cloud Manufacturing

    Directory of Open Access Journals (Sweden)

    Yanlong Cao

    2015-01-01

    Full Text Available The purpose of manufacturing is to realize the requirement of customer. In manufacturing process of cloud system, there exist a lot of resource services which have similar functional characteristics to realize the requirement. It makes the manufacturing process more diverse. To develop the quality and reduce cost, a resource configuration model on cloud-manufacturing platform is put forward in this paper. According to the generalized six-point location principle, a growth design from the requirement of customers to entities with geometric constraints is proposed. By the requirement growing up to product, a configuration process is used to match the entities with the instances which the resources in the database could supply. Different from most existing studies, this paper studies the tolerance design with multiple candidate resource suppliers on cloud manufacturing to make the market play a two-level game considering the benefit of customers and the profit of resources to give an optimal result. A numerical case study is used to illustrate the proposed model and configuration process. The performance and advantage of the proposed method are discussed at the end.

  19. Omnidirectional Structured Light in a Flexible Configuration

    Directory of Open Access Journals (Sweden)

    Luis Puig

    2013-10-01

    Full Text Available Structured light is a perception method that allows us to obtain 3D information from images of the scene by projecting synthetic features with a light emitter. Traditionally, this method considers a rigid configuration, where the position and orientation of the light emitter with respect to the camera are known and calibrated beforehand. In this paper we propose a new omnidirectional structured light system in flexible configuration, which overcomes the rigidness of the traditional structured light systems. We propose the use of an omnidirectional camera combined with a conic pattern light emitter. Since the light emitter is visible in the omnidirectional image, the computation of its location is possible. With this information and the projected conic in the omnidirectional image, we are able to compute the conic reconstruction, i.e., the 3D information of the conic in the space. This reconstruction considers the recovery of the depth and orientation of the scene surface where the conic pattern is projected. One application of our proposed structured light system in flexible configuration consists of a wearable omnicamera with a low-cost laser in hand for visual impaired personal assistance.

  20. Redundant Array Configurations for 21 cm Cosmology

    Science.gov (United States)

    Dillon, Joshua S.; Parsons, Aaron R.

    2016-08-01

    Realizing the potential of 21 cm tomography to statistically probe the intergalactic medium before and during the Epoch of Reionization requires large telescopes and precise control of systematics. Next-generation telescopes are now being designed and built to meet these challenges, drawing lessons from first-generation experiments that showed the benefits of densely packed, highly redundant arrays—in which the same mode on the sky is sampled by many antenna pairs—for achieving high sensitivity, precise calibration, and robust foreground mitigation. In this work, we focus on the Hydrogen Epoch of Reionization Array (HERA) as an interferometer with a dense, redundant core designed following these lessons to be optimized for 21 cm cosmology. We show how modestly supplementing or modifying a compact design like HERA’s can still deliver high sensitivity while enhancing strategies for calibration and foreground mitigation. In particular, we compare the imaging capability of several array configurations, both instantaneously (to address instrumental and ionospheric effects) and with rotation synthesis (for foreground removal). We also examine the effects that configuration has on calibratability using instantaneous redundancy. We find that improved imaging with sub-aperture sampling via “off-grid” antennas and increased angular resolution via far-flung “outrigger” antennas is possible with a redundantly calibratable array configuration.

  1. The Database Driven ATLAS Trigger Configuration System

    CERN Document Server

    Martyniuk, Alex; The ATLAS collaboration

    2015-01-01

    This contribution describes the trigger selection configuration system of the ATLAS low- and high-level trigger (HLT) and the upgrades it received in preparation for LHC Run 2. The ATLAS trigger configuration system is responsible for applying the physics selection parameters for the online data taking at both trigger levels and the proper connection of the trigger lines across those levels. Here the low-level trigger consists of the already existing central trigger (CT) and the new Level-1 Topological trigger (L1Topo), which has been added for Run 2. In detail the tasks of the configuration system during the online data taking are Application of the selection criteria, e.g. energy cuts, minimum multiplicities, trigger object correlation, at the three trigger components L1Topo, CT, and HLT On-the-fly, e.g. rate-dependent, generation and application of prescale factors to the CT and HLT to adjust the trigger rates to the data taking conditions, such as falling luminosity or rate spikes in the detector readout ...

  2. Hybrid Wing Body Configuration Scaling Study

    Science.gov (United States)

    Nickol, Craig L.

    2012-01-01

    The Hybrid Wing Body (HWB) configuration is a subsonic transport aircraft concept with the potential to simultaneously reduce fuel burn, noise and emissions compared to conventional concepts. Initial studies focused on very large applications with capacities for up to 800 passengers. More recent studies have focused on the large, twin-aisle class with passenger capacities in the 300-450 range. Efficiently scaling this concept down to the single aisle or smaller size is challenging due to geometric constraints, potentially reducing the desirability of this concept for applications in the 100-200 passenger capacity range or less. In order to quantify this scaling challenge, five advanced conventional (tube-and-wing layout) concepts were developed, along with equivalent (payload/range/technology) HWB concepts, and their fuel burn performance compared. The comparison showed that the HWB concepts have fuel burn advantages over advanced tube-and-wing concepts in the larger payload/range classes (roughly 767-sized and larger). Although noise performance was not quantified in this study, the HWB concept has distinct noise advantages over the conventional tube-and-wing configuration due to the inherent noise shielding features of the HWB. NASA s Environmentally Responsible Aviation (ERA) project will continue to investigate advanced configurations, such as the HWB, due to their potential to simultaneously reduce fuel burn, noise and emissions.

  3. Stable hydrogen configurations between graphite layers

    CERN Document Server

    Dino, W A; Nakanishi, H; Kasai, H; Sugimoto, T

    2003-01-01

    Based on the density functional theory, we investigate and discuss what possible stable configurations hydrogen might assume, once found inside/between graphite layers stacked in an AB configuration. Our calculation results show that the reconstruction of the constituent carbon atoms is crucial in determining the final configuration of hydrogen. When a hydrogen atom impinges directly above one of the carbon atoms on the surface, that carbon atom relaxes 0.26-0.33 A towards the incoming hydrogen atom. Similarly, when a hydrogen atom is positioned between two graphite layers such that there are carbon atoms immediately above and below it, one of these two carbon atoms relaxes 0.26-0.33 A towards the hydrogen atom, while the other carbon atom hardly moves. The hydrogen atom finally takes a position 1.11-1.15 A from one of the carbon atoms and 1.87-1.98 A from the other. Note that, without the hydrogen atom, the distance between successive layers is 3.35 A. Our calculation results indicate agreement with the resu...

  4. 12 CFR 561.2 - Account.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Account. 561.2 Section 561.2 Banks and Banking... SAVINGS ASSOCIATIONS § 561.2 Account. The term account means any savings account, demand account, certificate account, tax and loan account, note account, United States Treasury general account or United...

  5. Fusion of expertise among accounting accounting faculty. Towards an expertise model for academia in accounting.

    NARCIS (Netherlands)

    Njoku, Jonathan C.; van der Heijden, Beatrice; Inanga, Eno L.

    2010-01-01

    This paper aims to portray an accounting faculty expert. It is argued that neither the academic nor the professional orientation alone appears adequate in developing accounting faculty expertise. The accounting faculty expert is supposed to develop into a so-called ‘flexpert’ (Van der Heijden, 2003)

  6. Accounting Students’ Choice on Accounting Information Technology Careers

    Directory of Open Access Journals (Sweden)

    Nurul Hasanah Uswati Dewi

    2014-12-01

    Full Text Available The important role of accounting information systems professionals, motivate researchers to analyze further the interest of students to the profession in the field of accounting information systems. The aim of this study explores the factors that influence students to choose and do not choose a profession in the field of accounting information systems.This research was conducted using questionnaires. The population was undergraduate accounting students. Sample research was done randomly.This research shows that the interest in undergraduate accounting students for a career in the field of information systems is very small and this research also appears that the academic supervisor is one of the dominant factors influencing student choice in choosing a career in the field of information systems. Beside this, this study also found that respondents are not interested in a career in accounting information systems more due to that field of information systems is not a career they aspire.

  7. Challenges of Environmental Management Accounting - Current Accounting Practices

    National Research Council Canada - National Science Library

    Prof. Ph.D. Gheorghe Popescu; Prof. Ph.D. Adriana Popescu; Univ. Junior Assistant, PhD Attendant Cristina Raluca Popescu

    2008-01-01

    ...).Environmental Management Accounting is a relatively new tool in environmental management definedas the identification, collection, estimation, analysis, internal reporting, and use of materials...

  8. A fundamentalist perspective on accounting and implications for accounting

    Directory of Open Access Journals (Sweden)

    Guohua Jiang

    2013-12-01

    Full Text Available This paper presents a framework for addressing normative accounting issues for reporting to shareholders. The framework is an alternative to the emerging Conceptual Framework of the International Accounting Standards Board and the Financial Accounting Standards Board. The framework can be broadly characterized as a utilitarian approach to accounting standard setting. It has two main features. First, accounting is linked to valuation models under which shareholders use accounting information to values their stakes. Second, the desirable characteristics of accounting information are inferred from the demand of investors and analysts who use the information in practice. This stands in contrast to the “qualitative characteristics” in the Boards’ Framework which are embraced largely on the basis of their aesthetic appeal. These features lead to a set of broad accounting principles that resolve “recognition” and “measurement” issues at the core of the Boards’ Conceptual Framework and also the central issue of a balance sheet approach versus an income statement approach. The framework in the paper also frames the research questions for researchers interested in accounting policy.

  9. A Novel Hybrid Semi-Active Mass Damper Configuration for Structural Applications

    Directory of Open Access Journals (Sweden)

    Demetris Demetriou

    2016-11-01

    Full Text Available In this paper, a novel energy- and cost-efficient hybrid semi-active mass damper configuration for use in structural applications has been developed. For this task, an arrangement of both active and semi-active control components coupled with appropriate control algorithms are constructed and their performance is evaluated on both single and multi-degree of freedom structures for which practical constraints such as stroke and force saturation limits are taken into account. It is shown that under both free and forced vibrations, the novel device configuration outperforms its more conventional passive and semi-active counterparts, while at the same time achieving performance gains similar to the active configuration at considerably less energy and actuation demands, satisfying both strict serviceability and sustainability requirements often found to govern most modern structural applications.

  10. Semantic and Virtual Reality-Enhanced Configuration of Domestic Environments: The Smart Home Simulator

    Directory of Open Access Journals (Sweden)

    Daniele Spoladore

    2017-01-01

    Full Text Available This paper introduces the Smart Home Simulator, one of the main outcomes of the D4All project. This application takes into account the variety of issues involved in the development of Ambient Assisted Living (AAL solutions, such as the peculiarity of each end-users, appliances, and technologies with their deployment and data-sharing issues. The Smart Home Simulator—a mixed reality application able to support the configuration and customization of domestic environments in AAL systems—leverages on integration capabilities of Semantic Web technologies and the possibility to model relevant knowledge (about both the dwellers and the domestic environment into formal models. It also exploits Virtual Reality technologies as an efficient means to simplify the configuration of customized AAL environments. The application and the underlying framework will be validated through two different use cases, each one foreseeing the customized configuration of a domestic environment for specific segments of users.

  11. PERPETUAL LEASE: FEATURES OF ACCOUNTING

    Directory of Open Access Journals (Sweden)

    Tetiana Yurchenko

    2017-03-01

    Full Text Available The article namely deals with the peculiarities of legal regulation of the right to use someone else's land for agricultural purposes under the perpetual lease contract. Recognition of the legitimacy of perpetual lease as an intangible asset and, therefore, the object of accounting was justified. The features of the primary account perpetual lease rights were analyzed. It was found that for documenting transactions receipt, commissioning, de-recognition perpetual lease specialized forms of primary documents is not installed. The main aspects of accounting reflection of land under perpetual lease contracts were identified and ways of their improving were developed. The period on which the land is transferred for use under perpetual lease contract was proposed. During the study, general scientific methods – induction, deduction, synthesis, analysis, dialectical, historical, generalizations and specific methods of accounting – documentation, evaluation, accounting records were used. Keywords: accounting, land, perpetual lease, intangible assets, the right to use.

  12. Giddens’ Triad in Accounting Research

    Directory of Open Access Journals (Sweden)

    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.

  13. Accountable or not accountable: A profile comparison of alleged ...

    African Journals Online (AJOL)

    Observati found not accountable were significantly more likely to be diagnosed with schizophrenia, intellectual disability and substance-induced psychotic disorder, and committed mostly assault, murder and vandalism. Observati found accountable committed mostly rape, murder and theft. Conclusion: The majority of ...

  14. 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. 

  15. Multimedia and Management Accounting: Adding Creativity to Accounting.

    Science.gov (United States)

    Heisz, Mary A.; Blake, Catherine M.; Andrusyszyn, Mary-Anne

    2000-01-01

    Describes the development of an interactive multimedia accounting module for management accounting at the University of Western Ontario. Discusses results of a study of graduate students that investigated the influence of the module on learning and retention compared to traditional instruction as well as students' perceptions of the module.…

  16. Design of forest rent accounting

    Directory of Open Access Journals (Sweden)

    T.S. Osadcha

    2016-12-01

    Full Text Available The urgent task for the effective functioning of the national economy is the need to reflect income from the use of forest resources in accounting, which will allow management personnel to prove the effectiveness of environmental protection measures, to assess the amount of expenses taken during restoration and protection of forest resources. The study aims at identifying characteristics of forest rent to determine the amount and its reflection in the accounting for its management. The author understands a forest rent as the income received from the owner of forest resources. The above procedure for determining the amount of forest rent can be used to display it in the accounting. A forest rent is a type of business income, so for its reflection in the accounting it is proposed to open the analytical accounts to account 79 named «Financial results». To determine the amount of forest rent and its reflection in the accounting the author suggests the calculation form of a forest rent. In order to manage the size of a forest rent and expenses incurred to obtain it the author proposes to use the information from the developed report about the forest rent formation. The displaying forest rents in accounting will provide accurate and deep information to the management about the revenue and assets of a company. The rational use of forest resources and accounting reflection of a forest rent will strengthen control over the influence of human activity on natural resources and keep the conception of sustainable development.

  17. Global Credit Crunch and Accounting

    Directory of Open Access Journals (Sweden)

    Haluk BENGÜ

    2015-12-01

    Full Text Available The concept of economic crisis is accepted to have entered management literature following the 1929 economic crisis. Can accounting be blamed for economic or financial crises? Is it fair to say that a defect or negligence in accounting and auditing played a role in the occurrence and rapid dissemination of the current global credit crunch? In other words, is it possible to find a link between the reasons for or results of the global financial crisis and the basic principles of accounting, the generally accepted accounting principles, the prevalent accounting approaches, methods and practices, the regulations on accounting, accounting audit and any relevant professional or legal regulation and accounting culture and values? The objective of this communiqué is to open the above-mentioned questions up for discussion. The answers to these questions are quite important, in that they will provide clues that can be used to shape the future of accounting and auditing. This study is expected to be inspirational for further empirical studies to be carried out in this domain.

  18. Accounts that matter and count

    DEFF Research Database (Denmark)

    Elkjær, Bente; Brandi, Ulrik

    In the paper, we propose that professional accountability and textual enactments hereof can be understood within the field of organisational learning. This means that professional accountability is not only a matter of legitimate knowledge and a responsible identity but also of organising work an...... is not a matter of a ‘fixed’ but a ‘floating’ knowledge base and, further that professional accountability may not even be about knowledge and identity but about organising work in ways that makes accountable knowledge part of organisational learning....

  19. Democracy Aid and Electoral Accountability

    DEFF Research Database (Denmark)

    Heinrich, Tobias; Loftis, Matthew

    2017-01-01

    cannot tell us how well democracy aid supports the central promise of democracy: accountable government. Since institutions can be subverted in various ways that undermine accountability, it is vital to know whether democracy aid supports accountability to assess its overall success. We provide evidence...... for this by analyzing incumbent turnover in elections following poor economic performance – the economic vote – as a measure of voting to achieve performance accountability. In our analysis of over 1,100 elections in 114 developing countries between 1975 and 2010, we find distinct evidence that increasing receipt...

  20. Order Fulfillment and Accounting System

    Data.gov (United States)

    National Archives and Records Administration — OFAS is the financial management system that tracks and provides accounting of customer service requests for reproductions of National Archives and Records...

  1. Management Accounting: A Bibliographic Study in Top International Accounting Journal's

    Directory of Open Access Journals (Sweden)

    Alessanderson Jacó de Carvalho

    2016-08-01

    Full Text Available This article aims to identify and analyze the profile of publications with the Management Accounting topic in international journals of accounting, indexed to the ISI database (Institute for Scientific Information. To do so, with regard to methodology, it was used a descriptive research with qualitative approach. Articles were selected that contained in your resume, title or keywords the words "management accounting", "management control" and "controllership", from 2001 to 2015. The studies were classified into subject and method of research, number author, gender and length of articles. The results show low insertion of Management Accounting in the publications of the analyzed journals (6.7%, and Management Accounting Research (MAR the journal in which there are more publications, most of the articles has two authors and dominant males between the authors. The most widely used method was the case study and the predominant theme was Organizational Control.

  2. Remote Sampler Demonstration Isolok Configuration Test

    Energy Technology Data Exchange (ETDEWEB)

    Kelly, Steve E. [Washington River Protection Solutions, LLC, Richland, WA (United States)

    2016-06-08

    The accuracy and precision of a new Isolok sampler configuration was evaluated using a recirculation flow loop. The evaluation was performed using two slurry simulants of Hanford high-level tank waste. Through testing, the capability of the Isolok sampler was evaluated. Sample concentrations were compared to reference samples that were simultaneously collected by a two-stage Vezin sampler. The capability of the Isolok sampler to collect samples that accurately reflect the contents in the test loop improved – biases between the Isolok and Vezin samples were greatly reduce for fast settling particles.

  3. Elementary polarization properties in the backscattering configuration.

    Science.gov (United States)

    Arteaga, Oriol; Garcia-Caurel, Enric; Ossikovski, Razvigor

    2014-10-15

    In the normal incidence backscattering configuration, a polarimetric measurement always preserves the reciprocal symmetry. For a reciprocal Jones matrix, the number of elementary polarization properties is reduced from six to four. In this work, the physical interpretation of these properties is examined and they are compared with the equivalent polarization properties in transmission. It is found that, with the exception of natural optical activity, a polarimetric backreflection experiment can essentially provide the same type of information about the anisotropy of a medium as a transmission analysis, although transmission and backreflection information comes in a completely different form. Experimental examples are provided to illustrate the discussion.

  4. Aerodynamic prediction techniques for hypersonic configuration design

    Science.gov (United States)

    1981-01-01

    An investigation of approximate theoretical techniques for predicting aerodynamic characteristics and surface pressures for relatively slender vehicles at moderate hypersonic speeds was performed. Emphasis was placed on approaches that would be responsive to preliminary configuration design level of effort. Potential theory was examined in detail to meet this objective. Numerical pilot codes were developed for relatively simple three dimensional geometries to evaluate the capability of the approximate equations of motion considered. Results from the computations indicate good agreement with higher order solutions and experimental results for a variety of wing, body, and wing-body shapes for values of the hypersonic similarity parameter M delta approaching one.

  5. EMMA: A New Paradigm in Configurable Software

    Energy Technology Data Exchange (ETDEWEB)

    Nogiec, J. M. [Fermilab; Trombly-Freytag, K. [Fermilab

    2016-10-05

    EMMA is a framework designed to create a family of configurable software systems, with emphasis on extensibility and flexibility. It is based on a loosely coupled, event driven architecture. The EMMA framework has been built upon the premise of composing software systems from independent components. It opens up opportunities for reuse of components and their functionality and composing them together in many different ways. It provides the developer of test and measurement applications with a lightweight alternative to microservices, while sharing their various advantages, including composability, loose coupling, encapsulation, and reuse.

  6. Business cases for product configuration systems

    DEFF Research Database (Denmark)

    Shafiee, Sara; Kristjansdottir, Katrin; Hvam, Lars

    to be made in order to secure the success and delivery of the project as it will increase the commitment from the business side. This paper presents a framework for supporting the development of business cases for PCSs and discusses the experiences from multiple case studies benefiting from the suggested......In the recent years, product configuration systems (PCSs) have received greater attention from industries providing customized products as a response to increased demand to fulfil diverse customers’ needs for customized products. Before developing a PCS, a well-established business case has...

  7. Configuring systems from components: the EMS approach

    Science.gov (United States)

    Nogiec, J. M.; Desavouret, E.; Kotelnikov, S.; Trombly-Freytag, K.; Walbridge, D.

    2004-11-01

    EMS is an exercise in component technology. It offers rapid development of specialized data acquisition, visualization and analysis systems via assembly from vertical and horizontal components. The EMS architecture allows for agile development of systems and promotes reuse of software. The framework supports a visual builder that shows connections between components and lists component properties. The system offers both off-line setup of properties and run-time modifications. Multi-bus architecture allows for independent routing of data, controls, debugs, and exceptions. The architecture, configuration process, and control of applications through scripting are presented.

  8. Configuration Management for eXtreme Programming

    DEFF Research Database (Denmark)

    Asklund, U.; Bendix, Lars Gotfred; Ekman, T.

    2003-01-01

    ) techniques. We report on our experience in providing many groups of novice developers with CM education, processes and tools to support the four CM-related XP practices in their projects. True to the spirit of XP both education and processes are very lightweight and we found that it was sufficient to focus......Extreme programming (XP) is a software development method that prescribes the use of 12 different practices. Four of these practices (collective code ownership, continuous integration, small releases and refactoring) can indeed be given good support by the use of simple configuration management (CM...

  9. Instant Apple Configurator how-to

    CERN Document Server

    Edge, Charles

    2013-01-01

    Filled with practical, step-by-step instructions and clear explanations for the most important and useful tasks. Get the job done and learn as you go. A how-To book with practical recipes accompanied with rich screenshots for easy comprehension.This book follows the Packt How-to approach, offering an informative yet practical guide that is easy to understand. The book takes a meticulous approach to providing quick and simple recipe-based solutions for security and deployment of iOS devices.""Instant Apple iOS Configurator Utility How-to"" book is ideal for anyone with a working knowledge in iO

  10. EMMA: a new paradigm in configurable software

    Science.gov (United States)

    Nogiec, J. M.; Trombly-Freytag, K.

    2017-10-01

    EMMA is a framework designed to create a family of configurable software systems, with emphasis on extensibility and flexibility. It is based on a loosely coupled, event driven architecture. The EMMA framework has been built upon the premise of composing software systems from independent components. It opens up opportunities for reuse of components and their functionality and composing them together in many different ways. It provides the developer of test and measurement applications with a lightweight alternative to microservices, while sharing their various advantages, including composability, loose coupling, encapsulation, and reuse.

  11. Configuring a context-aware middleware for Wireless Sensor Networks.

    Science.gov (United States)

    Gámez, Nadia; Cubo, Javier; Fuentes, Lidia; Pimentel, Ernesto

    2012-01-01

    In the Future Internet, applications based on Wireless Sensor Networks will have to support reconfiguration with minimum human intervention, depending on dynamic context changes in their environment. These situations create a need for building these applications as adaptive software and including techniques that allow the context acquisition and decisions about adaptation. However, contexts use to be made up of complex information acquired from heterogeneous devices and user characteristics, making them difficult to manage. So, instead of building context-aware applications from scratch, we propose to use FamiWare, a family of middleware for Ambient Intelligence specifically designed to be aware of contexts in sensor and smartphone devices. It provides both, several monitoring services to acquire contexts from devices and users, and a context-awareness service to analyze and detect context changes. However, the current version of FamiWare does not allow the automatic incorporation related to the management of new contexts into the FamiWare family. To overcome this shortcoming, in this work, we first present how to model the context using a metamodel to define the contexts that must to be taken into account in an instantiation of FamiWare for a certain Ambient Intelligence system. Then, to configure a new context-aware version of FamiWare and to generate code ready-to-install within heterogeneous devices, we define a mapping that automatically transforms metamodel elements defining contexts into elements of the FamiWare family, and we also use the FamiWare configuration process to customize the new context-aware variant. Finally, we evaluate the benefits of our process, and we analyze both that the new version of the middleware works as expected and that it manages the contexts in an efficient way.

  12. Configuring a Context-Aware Middleware for Wireless Sensor Networks

    Directory of Open Access Journals (Sweden)

    Ernesto Pimentel

    2012-06-01

    Full Text Available In the Future Internet, applications based on Wireless Sensor Networks will have to support reconfiguration with minimum human intervention, depending on dynamic context changes in their environment. These situations create a need for building these applications as adaptive software and including techniques that allow the context acquisition and decisions about adaptation. However, contexts use to be made up of complex information acquired from heterogeneous devices and user characteristics, making them difficult to manage. So, instead of building context-aware applications from scratch, we propose to use FamiWare, a family of middleware for Ambient Intelligence specifically designed to be aware of contexts in sensor and smartphone devices. It provides both, several monitoring services to acquire contexts from devices and users, and a context-awareness service to analyze and detect context changes. However, the current version of FamiWare does not allow the automatic incorporation related to the management of new contexts into the FamiWare family. To overcome this shortcoming, in this work, we first present how to model the context using a metamodel to define the contexts that must to be taken into account in an instantiation of FamiWare for a certain Ambient Intelligence system. Then, to configure a new context-aware version of FamiWare and to generate code ready-to-install within heterogeneous devices, we define a mapping that automatically transforms metamodel elements defining contexts into elements of the FamiWare family, and we also use the FamiWare configuration process to customize the new context-aware variant. Finally, we evaluate the benefits of our process, and we analyze both that the new version of the middleware works as expected and that it manages the contexts in an efficient way.

  13. Accounting for social accountability: developing critiques of social accountability within medical education.

    Science.gov (United States)

    Ritz, Stacey A; Beatty, Kathleen; Ellaway, Rachel H

    2014-01-01

    The concept of the social accountability of medical schools has garnered many followers, in response to a broad desire for greater social justice in health care. As its use has spread, the term 'social accountability' has become a meta-narrative for social justice and an inevitable and unquestionable good, while at the same time becoming increasingly ambiguous in its meaning and intent. In this article, we use the lenses of postmodernism and critical reflexivity to unpack the multiple meanings of social accountability. In our view, subjecting the concept of 'social accountability' to critique will enhance the ability to appraise the ways in which it is understood and enacted. We contend that critical reflexivity is necessary for social accountability to achieve its aspirations, and hence we must be prepared to become accountable not only for our actions, but also for the ideologies and discourses underlying them.

  14. Implementation of Software Configuration Management Process by Models: Practical Experiments and Learned Lessons

    Directory of Open Access Journals (Sweden)

    Bartusevics Arturs

    2014-12-01

    Full Text Available Nowadays software configuration management process is not only dilemma which system should be used for version control or how to merge changes from one source code branch to other. There are multiple tasks such as version control, build management, deploy management, status accounting, bug tracking and many others that should be solved to support full configuration management process according to most popular quality standards. The main scope of the mentioned process is to include only valid and tested software items to final version of product and prepare a new version as soon as possible. To implement different tasks of software configuration management process, a set of different tools, scripts and utilities should be used. The current paper provides a new model-based approach to implementation of configuration management. Using different models, a new approach helps to organize existing solutions and develop new ones by a parameterized way, thus increasing reuse of solutions. The study provides a general description of new model-based conception and definitions of all models needed to implement a new approach. The second part of the paper contains an overview of criteria, practical experiments and lessons learned from using new models in software configuration management. Finally, further works are defined based on results of practical experiments and lessons learned.

  15. Correlates of identity configurations: three studies with adolescent and emerging adult cohorts.

    Science.gov (United States)

    Crocetti, Elisabetta; Scrignaro, Marta; Sica, Luigia Simona; Magrin, Maria Elena

    2012-06-01

    Adolescence and emerging adulthood are two core developmental periods in which individuals can develop a meaningful identity across domains. However, there is a lack of studies exploring correlates of different identity configurations. The purpose of this article was to fill this gap in examining correlates of configurations characterized by identity stability or instability in both ideological and relational domains or identity stability in one domain and instability in the other domain. Three studies were presented. In the first study, we investigated links between identity configurations and internalizing problem behaviors in early and middle adolescents (N=1,891; M (age) =14; 55% female); in the second study, we focused on associations between identity configurations and identity functions in late adolescents and early emerging adults (N=1,085; M (age) =19; 63% female); in the third study, we investigated relationships between identity configurations, sense of coherence, and basic psychological need satisfaction in emerging adults (N=489; M (age) =21; 71% female). Overall, findings highlighted that participants experiencing a condition of identity stability in both domains reported a better profile than their peers displaying a condition of instability in both realms. Further, individuals with identity stability only in one domain reported intermediate scores and the effect provided by each domain varied according to the correlate examined and the age group taken into account. Implications of these findings are discussed.

  16. Enhancing accountability in the cloud

    NARCIS (Netherlands)

    Jaatun, M.; Pearson, S.; Gittler, F.; Leenes, Ronald; van der Zwet, Maartje

    2016-01-01

    This article focuses on the role of accountability within information management, particularly in cloud computing contexts. Key to this notion is that an accountable Cloud Provider must demonstrate both willingness and capacity for being a responsible steward of other people's data. More generally,

  17. Public accountability procedures in Denmark

    DEFF Research Database (Denmark)

    Jamison, Andrew; Møhl, Terkel

    2004-01-01

    The article raises questions as - who is responsible for environmental and tehnological policy in Denmark? And how are those 'policymakers' made accountable to the public for their decisions?......The article raises questions as - who is responsible for environmental and tehnological policy in Denmark? And how are those 'policymakers' made accountable to the public for their decisions?...

  18. Better environment with green accounts ?

    DEFF Research Database (Denmark)

    Jørgensen, Michael Søgaard

    1998-01-01

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

  19. 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…

  20. Accounting & Finance; a Basic Introduction

    NARCIS (Netherlands)

    Drs. Ewoud Jansen

    2011-01-01

    The book is about finance and accounting, subjects widely discussed in many other books. What sets this book apart from most others is that it discusses all the basic aspects of finance and accounting in one single textbook. Three areas of interest are discussed: Financial Management; Management

  1. Inflation accounting at international level

    Directory of Open Access Journals (Sweden)

    Suciu, G.

    2011-01-01

    Full Text Available The inflation’s influence on monetary and non-monetary elements, on the capital and on the account of profit and damage, leads to the adoption of norms, both at a national and international level, which would attenuate the effects of inflation. The economic, political and social particularities determine the implementation of some procedures for adapting of inflation accounting.

  2. Green accounts & day high schools

    DEFF Research Database (Denmark)

    Jørgensen, Michael Søgaard

    1997-01-01

    The arcticle presents the concept of green accounts and describes how it can be used in the daily work and the teaching at day high schools.......The arcticle presents the concept of green accounts and describes how it can be used in the daily work and the teaching at day high schools....

  3. Configuration study of large wind parks

    Energy Technology Data Exchange (ETDEWEB)

    Lundberg, Stefan

    2003-07-01

    In this thesis, layouts of various large-scale wind parks, using both AC as well as DC, are investigated. Loss modelling of the wind park components as well as calculations of the energy capture of the turbines using various electrical systems are performed, and the energy production cost of the various park configurations is determined. The most interesting candidate for a DC transmission based wind park was investigated more in detail, the series DC wind park. Finally, the power quality impact in the PCC (point of common coupling) was studied. It was found that from an energy capture point of view, the difference in energy production between various wind turbine systems is very small. Of all the investigated wind park configurations, the wind park with the series connected DC wind turbines seems to have the best potential to give the lowest energy production cost, if the transmission distance is longer then 10-20 km. Regarding the series DC wind park it was found that it is the most difficult one to control. However, a control algorithm for the series park and its turbines was derived and successfully tested. Still, several more details regarding the control of the series wind park has to be dealt with.

  4. Performance comparison of wind park configurations

    Energy Technology Data Exchange (ETDEWEB)

    Lundberg, Stefan

    2003-07-01

    In this report, layouts of various large-scale wind parks, both AC as well as DC, are investigated. Loss modelling of the wind park components as well as calculations of the energy capture of the turbines using various electrical systems are performed, and the energy production cost of the various park configurations is determined. It was found that from an energy capture point of view, the difference in energy production between various wind turbine systems is very small. In addition, a study of the suitability of various DC/DC-converters is made. Three DC/DC-converters, Boost, Full Bridge and Full Bridge Isolated Boost, are found to be interesting candidates as the 'transformer' component in potential DC-based wind parks. Of all the investigated wind park configurations, the wind park with the series connected DC wind turbines seems to have the best potential to give the lowest energy production cost, if the transmission distance is longer then 10-20 km.

  5. Tools for configuration and evaluation of lasercells

    Science.gov (United States)

    Spitznagel, Juergen

    1997-09-01

    To support an expert planning lasercells to advise prospective buyers, the Institute for Machine Tools and Industrial Management (IWB) developed a lasercell-planning-system (LaPlaS), which includes tools for configuration and evaluation. Configuration is supported by a database module. Therefore a framework was developed which allows the modeling of lasercells for cutting and welding. Moreover methods to represent knowledge of former plannings were introduced. LaPlaS supports the expert by using this knowledge based data to select matching lasercells or laser components. On the other hand the expert has the possibility to employ his own experience by selecting lasercells or laser components with user defined search criteria. Evaluation is supported by a simulation module. A three dimensional model is used to represent the selected lasercell and to examine the working motion. Data gained from simulation lead to statements about cycle time, collision and motion behavior as well as other evaluation criteria without the need of a real cell. Moreover the simulation module may be used for automatic layout optimization. Therefore functions were developed which generate the optimal lasercell layout based on user defined optimization criteria as minimal cycle time for example.

  6. Lidar configurations for wind turbine control

    DEFF Research Database (Denmark)

    Mirzaei, Mahmood; Mann, Jakob

    2016-01-01

    Lidar sensors have proved to be very beneficial in the wind energy industry. They can be used for yaw correction, feed-forward pitch control and load verification. However, the current lidars are expensive. One way to reduce the price is to use lidars with few measurement points. Finding the best...... by the lidar is compared against the effective wind speed on a wind turbine rotor both theoretically and through simulations. The study provides some results to choose the best configuration of the lidar with few measurement points....... configuration of an inexpensive lidar in terms of number of measurement points, the measurement distance and the opening angle is the subject of this study. In order to solve the problem, a lidar model is developed and used to measure wind speed in a turbulence box. The effective wind speed measured......Lidar sensors have proved to be very beneficial in the wind energy industry. They can be used for yaw correction, feed-forward pitch control and load verification. However, the current lidars are expensive. One way to reduce the price is to use lidars with few measurement points. Finding the best...

  7. Initial DEMO tokamak design configuration studies

    Energy Technology Data Exchange (ETDEWEB)

    Bachmann, Christian, E-mail: christian.bachmann@efda.org [EFDA, Boltzmannstraße 2, 85748 Garching (Germany); Aiello, G. [CEA-Saclay, DEN, DM2S, SEMT, F-91191 Gif-Sur-Yvette (France); Albanese, R.; Ambrosino, R. [ENEA/CREATE, Universita di Napoli Federico II, Naples (Italy); Arbeiter, F. [Karlsruhe Institute of Technology (KIT), Karlsruhe (Germany); Aubert, J. [CEA-Saclay, DEN, DM2S, SEMT, F-91191 Gif-Sur-Yvette (France); Boccaccini, L.; Carloni, D. [Karlsruhe Institute of Technology (KIT), Karlsruhe (Germany); Federici, G. [EFDA, Boltzmannstraße 2, 85748 Garching (Germany); Fischer, U. [Karlsruhe Institute of Technology (KIT), Karlsruhe (Germany); Kovari, M. [CCFE, Culham Science Centre, Abingdon, Oxon OX14 3DB (United Kingdom); Li Puma, A. [CEA-Saclay, DEN, DM2S, SEMT, F-91191 Gif-Sur-Yvette (France); Loving, A. [CCFE, Culham Science Centre, Abingdon, Oxon OX14 3DB (United Kingdom); Maione, I. [Karlsruhe Institute of Technology (KIT), Karlsruhe (Germany); Mattei, M. [ENEA/CREATE, Universita di Napoli Federico II, Naples (Italy); Mazzone, G. [ENEA C.R. Frascati, via E. Fermi 45, 00044 Frascati, Roma (Italy); Meszaros, B. [EFDA, Boltzmannstraße 2, 85748 Garching (Germany); Palermo, I. [Centro de Investigaciones Energéticas, Medioambientales y Tecnológicas (CIEMAT), Madrid (Spain); Pereslavtsev, P. [Karlsruhe Institute of Technology (KIT), Karlsruhe (Germany); Riccardo, V. [CCFE, Culham Science Centre, Abingdon, Oxon OX14 3DB (United Kingdom); and others

    2015-10-15

    Highlights: • A definition of main DEMO requirements. • A description of the DEMO tokamak design configuration. • A description of issues yet to be solved. - Abstract: To prepare the DEMO conceptual design phase a number of physics and engineering assessments were carried out in recent years in the frame of EFDA concluding in an initial design configuration of a DEMO tokamak. This paper gives an insight into the identified engineering requirements and constraints and describes their impact on the selection of the technologies and design principles of the main tokamak components. The EU DEMO program aims at making best use of the technologies developed for ITER (e.g., magnets, vessel, cryostat, and to some degree also the divertor). However, other systems in particular the breeding blanket require design solutions and advanced technologies that will only partially be tested in ITER. The main differences from ITER include the requirement to breed, to extract, to process and to recycle the tritium needed for plasma operation, the two orders of magnitude larger lifetime neutron fluence, the consequent radiation dose levels, which limit remote maintenance options, and the requirement to use low-activation steel for in-vessel components that also must operate at high temperature for efficient energy conversion.

  8. ITER remote maintenance system configuration model overview

    Energy Technology Data Exchange (ETDEWEB)

    Friconneau, J.P., E-mail: jean-pierre.friconneau@iter.org [ITER Organization, CS 90 046, 13067 St. Paul Lez Durance Cedex (France); Conesa, C.; Choi, C.H.; Dammann, A.; Kuehn, I.; Levesy, B.; Martins, J.P.; Nakahira, M.; Palmer, J.; Rigoni, G.; Tesini, A. [ITER Organization, CS 90 046, 13067 St. Paul Lez Durance Cedex (France); Damiani, C.; Gutierrez, C. Gonzalez; Locke, D. [Fusion for Energy, c/Josep Pla n.2, Torres Diagonal Litoral B3 - 9th Floor, 08019 Barcelona (Spain)

    2011-10-15

    A challenge for the ITER project is to manage the design of many systems being developed in parallel. In order to control the machine configuration and ensure proper design integration, the ITER project has implemented the so-called 'configuration management models' (CMMs), aimed at controlling and managing the machine systems' interfaces. Specific issues are raised for modelling the ITER remote maintenance system (IRMS). That system shall provide the mean to support the remote maintenance operations for in-vessel components, remote transfer of activated components between the vacuum vessel (VV) and the hot cell facility and remote repairing, refurbishing and/or processing operations in the hot cell facility. The IRMS are dynamic, constantly changing morphologies, working envelopes and locations within the plant. This raises the issue of how to integrate the dynamic nature of this equipment into the CMM required for design integration. This paper describes the design methodology that is being developed to address the specific nature of the IRMS in the building of the CMM and gives examples to demonstrate the benefits to be gained by adopting this approach.

  9. Configurational asymmetry in vernier offset detection.

    Science.gov (United States)

    Karim, A K M Rezaul; Kojima, Haruyuki

    2010-10-06

    Two psychophysical experiments were conducted at the horizontal and vertical orientations respectively, demonstrating substantial main effect of configuration, but no effect of offset direction on vernier acuity. In Experiment 1, a pair of horizontal bars were arranged side by side with a large gap between them. The observers were, on average, significantly better at discriminating a vertical offset if the right-hand bar was below the left-hand bar than vice versa, regardless of which bar they experienced as displaced and which as constant. A similar asymmetry was evident in Experiment 2 where observers judged horizontal offset for a pair of vertically oriented bars, where one was placed above the other. In this case average performance was better if the upper bar was on the right of the lower bar rather than on its left. There were large individual variations in the asymmetrical trend, but the effect could not be explained by subjective response bias. Furthermore, vernier acuity improved significantly and the asymmetry decreased more or less as a function of training. The average asymmetrical trend was consistent across training days and across two orientations, which indicates that the processing of line vernier stimuli is possibly configuration-specific in the cardinal orientation.

  10. 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.

  11. Challenges of Environmental Management Accounting –- Current Accounting Practices

    Directory of Open Access Journals (Sweden)

    Prof. Ph.D. Gheorghe Popescu

    2008-12-01

    Full Text Available The goal of our paper is to reduce some of the international confusion generated on such animportant topic by providing a general framework and set of definitions for Environmental ManagementAccounting (EMA.Environmental Management Accounting is a relatively new tool in environmental management definedas the identification, collection, estimation, analysis, internal reporting, and use of materials and energyflow information, environmental cost information, and other cost information for both conventionaland environmental decision-making within an organization.Due to their special role, accountants, since they are the ones with access to the important monetarydata and information systems needed for management accounting activities, must to improve both theirability to verify the quality of such information and the skills to use that information for decision making.

  12. Alternative trailer configurations for maximizing payloads

    Science.gov (United States)

    Jason D. Thompson; Dana Mitchell; John Klepac

    2017-01-01

    In order for harvesting contractors to stay ahead of increasing costs, it is imperative that they employ all options to maximize productivity and efficiency. Transportation can account for half the cost to deliver wood to a mill. Contractors seek to maximize truck payload to increase productivity. The Forest Operations Research Unit, Southern Research Station, USDA...

  13. APIs for QoS configuration in Software Defined Networks

    DEFF Research Database (Denmark)

    Caba, Cosmin Marius; Soler, José

    2015-01-01

    such as configuration of devices, ports, queues, etc. An Application Programming Interface (API) for dynamic configuration of QoS resources in the network devices is implemented herein, by using the capabilities of OVSDB. Further, the paper demonstrates the possibility to create network services with coarse granularity...... on top of the fine granular services exposed by the QoS configuration API at the SDNC. A series of tests emphasize the capabilities and the performance of the implemented QoS configuration API....

  14. Configuration Design of Product Service System for CNC Machine Tools

    OpenAIRE

    Zhongqi Sheng; Tao Xu; Junyou Song

    2015-01-01

    Product service system is a combination of product and services to meet the customer requirements. Configuration design is the key process of product service system development. This paper studies the configuration design of product service system for CNC machine tools. The research explores the configuration design process of product service system development, analyzes the retrieval method of product service system schemes, determines the configuration sequence of product modules and servic...

  15. Adapting Configuration Management for Agile Teams Balancing Sustainability and Speed

    CERN Document Server

    Moreira, Mario E

    2009-01-01

    Adapting Configuration Management for Agile Teams provides very tangible approaches on how Configuration Management with its practices and infrastructure can be adapted and managed in order to directly benefit agile teams. Written by Mario E. Moreira, author of Software Configuration Management Implementation Roadmap , columnist for CM Crossroads online community and writer for the Agile Journal, this unique book provides concrete guidance on tailoring CM for Agile projects without sacrificing the principles of Configuration Management.

  16. Accounting for inflation: arguments of recognition in Islamic accounting standards

    OpenAIRE

    Bello Ahmad

    2017-01-01

    The current Islamic Accounting Standards gives little prominence to changes in prices, instead of developing a full blunt standard to address the menace of changes in prices fair value accounting was used. Changes in prices otherwise referred to Inflation may affect and substantially injures sustainability of Islamic financial institutions. An economy that is characterized also as Inflationary may have its financial statements produced under AAOIFI derailing in quality. From transactionary an...

  17. Accountability in Enterprise Mashup Services

    Directory of Open Access Journals (Sweden)

    Joe Zou

    2013-01-01

    Full Text Available As a result of the proliferation of Web 2.0 style web sites, the practice of mashup services has become increasingly popular in the web development community. While mashup services bring flexibility and speed in delivering new valuable services to consumers, the issue of accountability associated with the mashup practice remains largely ignored by the industry. Furthermore, realizing the great benefits of mashup services, industry leaders are eagerly pushing these solutions into the enterprise arena. Although enterprise mashup services hold great promise in delivering a flexible SOA solution in a business context, the lack of accountability in current mashup solutions may render this ineffective in the enterprise environment. This paper defines accountability for mashup services, analyses the underlying issues in practice, and finally proposes a framework and ontology to model accountability. This model may then be used to develop effective accountability solutions for mashup environments. Compared to the traditional method of using QoS or SLA monitoring to address accountability requirements, our approach addresses more fundamental aspects of accountability specification to facilitate machine interpretability and therefore enabling automation in monitoring.

  18. Toward a Phonetic Representation of Hand Configuration: The Thumb

    Science.gov (United States)

    Johnson, Robert E.; Liddell, Scott K.

    2012-01-01

    In this article, we present a system for the representation of the configurations of the thumb in the hand configurations of signed languages and for the interactions of the thumb with the four fingers proper. The configuration of the thumb is described as a componential combination of the descriptions of thumb opposition, abduction of the CM…

  19. Which Parts of a Clinical Process EPR Needs Special Configuration

    DEFF Research Database (Denmark)

    Barlach, Anders; Simonsen, Jesper

    2007-01-01

    which screen types in a clinical process that can be standard configured and which are subject to initial as well as on-going re-configuration. Methods and results: A pilot-project implementing a fully functional clinical process EPR was configured and used at a neurological ward, replacing all paper...

  20. autokonf - A Configuration Script Generator Implemented in Perl

    Energy Technology Data Exchange (ETDEWEB)

    Reus, J F

    2005-01-12

    This paper discusses configuration scripts in general and the scripting language issues involved. A brief description of GNU autoconf is provided along with a contrasting overview of autokonf, a configuration script generator implemented in Perl, whose macros are implemented in Perl, generating a configuration script in Perl. It is very portable, easily extensible, and readily mastered.

  1. Configurational information as potentially negative entropy: the triple helix model

    NARCIS (Netherlands)

    Leydesdorff, L.

    2008-01-01

    Configurational information is generated when three or more sources of variance interact. The variations not only disturb each other relationally, but by selecting upon each other, they are also positioned in a configuration. A configuration can be stabilized and/or globalized. Different

  2. Equivalent configurations of optical transformation media.

    Science.gov (United States)

    Chen, Tungyang; Cheng, Shen-Wen; Weng, Chung-Ning

    2009-11-09

    We demonstrate that a medium consisting of two adjoining distinct layers of transformation materials, corresponding respectively to two linear coordinate transformations, can behave effectively as that of the same region transformed by another linear transformation. The equivalence means that, irrespective of the direction of incident wave, the fields of the medium exterior to the transformed regions of the two configurations are exactly the same. This property can also apply to a domain that is transformed by a piecewise linear transformation function, and to a medium that is mapped by a general curved function. This proof is shown analytically based on a rigorous Fourier-Bessel analysis. The equivalence suggests that, for a given transformed domain, one can find an infinite number of complementary media that altogether can give a desired effective response of certain transformation path.

  3. Experiment Simulation Configurations Used in DUNE CDR

    Energy Technology Data Exchange (ETDEWEB)

    Alion, T. [Univ. of South Carolina, Columbia, SC (United States); Black, J. J. [Univ. of Warwick, Coventry (United Kingdom); Bashyal, A. [Oregon State Univ., Corvallis, OR (United States); Bass, M. [Univ. of Oxford (United Kingdom); Bishai, M. [Brookhaven National Lab. (BNL), Upton, NY (United States); Cherdack, D. [Colorado State Univ., Fort Collins, CO (United States); Diwan, M. [Brookhaven National Lab. (BNL), Upton, NY (United States); Djurcic, Z. [Argonne National Lab. (ANL), Argonne, IL (United States); Evans, J. [Univ. of Manchester (United Kingdom); Fernandez-Martinez, E. [Madrid Autonama Univ. (Spain); Fields, L. [Fermi National Accelerator Lab. (FNAL), Batavia, IL (United States); Fleming, B. [Yale Univ., New Haven, CT (United States); Gran, R. [Univ. of Minnesota, Duluth, MN (United States); Guenette, R. [Univ. of Oxford (United Kingdom); Hewes, J. [Univ. of Manchester (United Kingdom); Hogan, M. [Colorado State Univ., Fort Collins, CO (United States); Hylen, J. [Fermi National Accelerator Lab. (FNAL), Batavia, IL (United States); Junk, T. [Fermi National Accelerator Lab. (FNAL), Batavia, IL (United States); Kohn, S. [Univ. of California, Berkeley, CA (United States); LeBrun, P. [Fermi National Accelerator Lab. (FNAL), Batavia, IL (United States); Lundberg, B. [Fermi National Accelerator Lab. (FNAL), Batavia, IL (United States); Marchionni, A. [Fermi National Accelerator Lab. (FNAL), Batavia, IL (United States); Morris, C. [Univ. of California, Berkeley, CA (United States); Papadimitriou, V. [Fermi National Accelerator Lab. (FNAL), Batavia, IL (United States); Rameika, R. [Fermi National Accelerator Lab. (FNAL), Batavia, IL (United States); Rucinski, R. [Fermi National Accelerator Lab. (FNAL), Batavia, IL (United States); Soldner-Rembold, S. [Univ. of Manchester (United Kingdom); Sorel, M. [Spanish National Research Council (CSIC), Valencia (Spain). Univ. of Valencia (UV), Inst. de Fisica Corpuscular; Urheim, J. [Indiana Univ., Bloomington, IN (United States); Viren, B. [Brookhaven National Lab. (BNL), Upton, NY (United States); Whitehead, L. [Univ. of Houston, TX (United States); Wilson, R. [Colorado State Univ., Fort Collins, CO (United States); Worcester, E. [Brookhaven National Lab. (BNL), Upton, NY (United States); Zeller, G. [Fermi National Accelerator Lab. (FNAL), Batavia, IL (United States)

    2016-06-30

    The LBNF/DUNE CDR describes the proposed physics program and experimental design at the conceptual design phase. Volume 2, entitled The Physics Program for DUNE at LBNF, outlines the scientific objectives and describes the physics studies that the DUNE collaboration will perform to address these objectives. The long-baseline physics sensitivity calculations presented in the DUNE CDR rely upon simulation of the neutrino beam line, simulation of neutrino interactions in the far detector, and a parameterized analysis of detector performance and systematic uncertainty. The purpose of this posting is to provide the results of these simulations to the community to facilitate phenomenological studies of long-baseline oscillation at LBNF/DUNE. Additionally, this posting includes GDML of the DUNE single-phase far detector for use in simulations. DUNE welcomes those interested in performing this work as members of the collaboration, but also recognizes the benefit of making these configurations readily available to the wider community.

  4. Simulations of Oscillating Hydrofoils in Array Configurations

    Science.gov (United States)

    Franck, Jennifer; Simeski, Filip; Spaulding, Arianne

    2016-11-01

    The vortex and wake interactions of multiple oscillating foils are investigated computationally for energy harvesting applications. Oscillating with high pitch and heave amplitudes to maximize power production, the elliptical-shaped foils generate large coherent vortices at the leading and trailing edge, which are shed downstream to create a large highly structured wake of vortices with alternating sign. Downstream foils oscillate within the large organized wake at a relative phase angle to the lead foil such that power efficiency is optimized. When placed directly downstream of one another, the optimal phase of a second foil is to avoid interactions with the first foil's wake, generating less than half of the total power of the first foil. However, when placed in a staggered configuration the downstream foil has an increase in efficiency through constructive vortex-foil interactions. Funded by ARPAe.

  5. Millimeter-wave antennas configurations and applications

    CERN Document Server

    du Preez, Jaco

    2016-01-01

    This book comprehensively reviews the state of the art in millimeter-wave antennas, traces important recent developments and provides information on a wide range of antenna configurations and applications. While fundamental theoretical aspects are discussed whenever necessary, the book primarily focuses on design principles and concepts, manufacture, measurement techniques, and practical results. Each of the various antenna types scalable to millimeter-wave dimensions is considered individually, with coverage of leaky-wave and surface-wave antennas, printed antennas, integrated antennas, and reflector and lens systems. The final two chapters address the subject from a systems perspective, providing an overview of supporting circuitry and examining in detail diverse millimeter-wave applications, including high-speed wireless communications, radio astronomy, and radar. The vast amount of information now available on millimeter-wave systems can be daunting for researchers and designers entering the field. This b...

  6. MarFS-Requirements-Design-Configuration-Admin

    Energy Technology Data Exchange (ETDEWEB)

    Kettering, Brett Michael [Los Alamos National Lab. (LANL), Los Alamos, NM (United States); Grider, Gary Alan [Los Alamos National Lab. (LANL), Los Alamos, NM (United States)

    2015-07-08

    This document will be organized into sections that are defined by the requirements for a file system that presents a near-POSIX (Portable Operating System Interface) interface to the user, but whose data is stored in whatever form is most efficient for the type of data being stored. After defining the requirement the design for meeting the requirement will be explained. Finally there will be sections on configuring and administering this file system. More and more, data dominates the computing world. There is a “sea” of data out there in many different formats that needs to be managed and used. “Mar” means “sea” in Spanish. Thus, this product is dubbed MarFS, a file system for a sea of data.

  7. Handbook of Manufacturing Control Fundamentals, description, configuration

    CERN Document Server

    Lödding, Hermann

    2013-01-01

    This first-time English publication of one of Germany’s leading manufacturing control handbooks provides a comprehensive overview of the state of the art, with detailed and easy to understand descriptions of numerous control techniques from Kanban to CONWIP to Backlog Control. Based on the proven funnel model and written for the industry, this book clearly illustrates how companies can use manufacturing control to effectively improve on-time delivery, reduce inventories and cut down throughput times. “This book distinguishes itself with its convincing systematic approach based on thorough international research. Its clear presentation and direct applicability for analysing and configuring the manufacturing control make this handbook an outstanding and unique publication on PPC.” Hans-Peter Wiendahl “The field of manufacturing control is very convincingly reviewed and presented from a theoretical and methodological perspective. Both researchers as well as practitioners will profit from it.” Peter N...

  8. Central configurations, periodic orbits, and Hamiltonian systems

    CERN Document Server

    Llibre, Jaume; Simó, Carles

    2015-01-01

    The notes of this book originate from three series of lectures given at the Centre de Recerca Matemàtica (CRM) in Barcelona. The first one is dedicated to the study of periodic solutions of autonomous differential systems in Rn via the Averaging Theory and was delivered by Jaume Llibre. The second one, given by Richard Moeckel, focusses on methods for studying Central Configurations. The last one, by Carles Simó, describes the main mechanisms leading to a fairly global description of the dynamics in conservative systems. The book is directed towards graduate students and researchers interested in dynamical systems, in particular in the conservative case, and aims at facilitating the understanding of dynamics of specific models. The results presented and the tools introduced in this book include a large range of applications.

  9. The Circuit Ideal of a Vector Configuration

    DEFF Research Database (Denmark)

    Jensen, Anders Nedergaard; Bogart, Tristram; Thomas, Rekha

    The circuit ideal, $\\ica$, of a configuration $\\A = \\{\\a_1, ..., \\a_n\\} \\subset \\Z^d$ is the ideal generated by the binomials ${\\x}^{\\cc^+} - {\\x}^{\\cc^-} \\in \\k[x_1, ..., x_n]$ as $\\cc = \\cc^+ - \\cc^- \\in \\Z^n$ varies over the circuits of $\\A$. This ideal is contained in the toric ideal, $\\ia......$, of $\\A$ which has numerous applications and is nontrivial to compute. Since circuits can be computed using linear algebra and the two ideals often coincide, it is worthwhile to understand when equality occurs. In this paper we study $\\ica$ in relation to $\\ia$ from various algebraic and combinatorial...... perspectives. We prove that the obstruction to equality of the ideals is the existence of certain polytopes. This result is based on a complete characterization of the standard pairs/associated primes of a monomial initial ideal of $\\ica$ and their differences from those for the corresponding toric initial...

  10. Configurations of Leadership Practices in Hospital Units

    DEFF Research Database (Denmark)

    Meier, Ninna

    2015-01-01

    and interviews with ten interdisciplinary clinical managers. Findings: – Comparing leadership as configurations of practices across four different clinical settings, the author shows how flexible and often shared leadership practices were embedded in and central to the core clinical work in all units studied......Purpose: – The purpose of this paper is to explore how leadership is practiced across four different hospital units. Design/methodology/approach: – The study is a comparative case study of four hospital units, based on detailed observations of the everyday work practices, interactions...... here, especially in more unpredictable work settings. Practices of symbolic work and emotional support to staff were particularly important when patients were severely ill. Research limitations/implications: – Based on a study conducted with qualitative methods, these results cannot be expected...

  11. Fixed-Point Configurable Hardware Components

    Directory of Open Access Journals (Sweden)

    Rocher Romuald

    2006-01-01

    Full Text Available To reduce the gap between the VLSI technology capability and the designer productivity, design reuse based on IP (intellectual properties is commonly used. In terms of arithmetic accuracy, the generated architecture can generally only be configured through the input and output word lengths. In this paper, a new kind of method to optimize fixed-point arithmetic IP has been proposed. The architecture cost is minimized under accuracy constraints defined by the user. Our approach allows exploring the fixed-point search space and the algorithm-level search space to select the optimized structure and fixed-point specification. To significantly reduce the optimization and design times, analytical models are used for the fixed-point optimization process.

  12. ASSETS IN ACCOUNTING: REALITY LOST

    National Research Council Canada - National Science Library

    Sarah J. Williams

    2003-01-01

    While the contemporary view of assets in accounting is of 'future economic benefits', the appropriateness of this definition for financial reporting purposes continues to be questioned. Samuelson [1996, p. 156...

  13. WAYS HIERARCHY OF ACCOUNTING ESTIMATES

    National Research Council Canada - National Science Library

    ŞERBAN CLAUDIU VALENTIN; NĂSTASIE MIHAELA - ANDREEA

    2015-01-01

    ... and practical areas, particularly in situations where we can not decide ourselves with certainty, it must be said that, in fact, we are dealing with estimates and in our case with an accounting estimate...

  14. Accountability in Times of Austerity

    DEFF Research Database (Denmark)

    Hansen, Hanne Foss; Kristiansen, Mads Bøge

    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...... and a constitutional perspective, whereas they might create some dysfunctional effects when seen from a learning perspective. The results of the analysis raises the question as to whether the same accountability system can satisfy several demands, and whether it is possible to find a balance between democratic...

  15. ECONOMIST VERSUS ACCOUNTANT IN ROMANIA

    Directory of Open Access Journals (Sweden)

    SABOU FELICIA

    2016-02-01

    Full Text Available The paper presents how it is perceived the accountant profession and the economist profession, by the companies who provide jobs for these two professions, using the most important jobs sites from Romania. The study was made in November 2015, on a total of 86 companies who offered jobs for accountant and economist, using ejos.ro job site and 61 companies who offered jobs for accountant and economist, using bestjobs.ro job site. Analyzing this practice met in Romania, through the company offer the “accountant” job although the position is in reality for the "economist" job, I tried to explain this wrong tendency using the term accountant in place of economist.

  16. 77 FR 202 - Federal Acquisition Regulation; Updated Financial Accounting Standards Board Accounting References

    Science.gov (United States)

    2012-01-03

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

  17. ACCOUNTING INFORMATION AND MARKET BETA

    OpenAIRE

    Amorim, Ana Luísa Gambi Cavallari; Lima, Iran Siqueira; Pimenta Junior,Tabajara

    2014-01-01

    The efficient market hypothesis and various models of asset pricing brought the concept of the new relevant information has an immediate effect on the price of a security by changing expectations about their risk: market beta. The accounting numbers seem to exhibit a relationship with the market risk of firms and thus can provide a supplementary estimate to help reduce the error of estimation of market betas. This work was to investigate whether the accounting betas have a business relationsh...

  18. Cost accounting for the radiologist.

    Science.gov (United States)

    Gentili, Amilcare

    2014-05-01

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

  19. Citizen participation in public accountability

    DEFF Research Database (Denmark)

    Damgaard, Bodil; Lewis, Jenny

    2014-01-01

    In this chapter we offer an analytical framework sensitive to the quality of citizen participation, which is measured in terms of transferred power from the governors to the citizens, and in terms of the degree to which citizens have access to accountability measures. We do this by combining...... Arnstein’s (1969) classic ladder of participation with a focus on citizen participation in regard to bureaucratic accountability, centered on efficiency and learning (cf. Bovens et al. 2008)....

  20. ACCOUNTING RESPONSIBILITY FOR BUSINESS EVALUATION

    Directory of Open Access Journals (Sweden)

    DORU CÎRNU

    2015-12-01

    Full Text Available In the world today the need for improvement the business management quality assumes significant change in organization and mode of business management. Establishing of appropriate level, structure and authority of business management depends in most cases on the size, number of employees, complexness of technological and business process, market position and other factors. Development of a business requires decentralization of operative functions. The decentralization of a business means the increase of operative activities control of greater number of managers in such a business. An important segment that so far was neither sufficiently applied in the romanian practice, not sufficiently treated is a system of responsibility. One of the aims of this research is also stimulation of more intensive activities on initiating the process of accounting modernisation. First of all, on the improvement and more rational legal accounting regulation and motivation of professional accountants organization for quicker development of contemporary accounting principles and standards in compliance with tendencies of the european environment. The known experiences just point to the necessity of more complex perception of place and role of the management accounting and within it of the system of accounting responsibility in preparing of business plans and buget, in creation of development and investment policy. Therefore, the system of accounting responsibility should eneble monitoring and control of actual operational activities of each part of decentralized business. The process of performance evaluation and accounting responsibility in a descentralized business organization represents a significant element of an internal control system and in that sense the emphasis was put on that fact in this paper.

  1. INTENATIONAL RESEARCH REGARDING CREATIVE ACCOUNTING

    Directory of Open Access Journals (Sweden)

    Berinde Sorin Romulus

    2012-12-01

    Full Text Available Although creative accounting practices are not at all recent, only since 2000 this phenomenon has been widely publicized because of the financial scandals that had erupted worldwide. Obviously, creative accounting practices came to be used with nonchalance at enterprise level, irrespective of their size or the industry within which they operate, fact that appears from different studies undertaken globally in recent years.Even though there are many studies based on the creative accounting phenomenon and on other subjects deriving from it, we considered both interesting and necessary an analysis of the articles that tackle different aspects concerning creative accounting, published after 1990 until now within the highest rated journals in the field of accounting. The main objective of this study is to identify the main research areas in order to emphasize the main existent shortcomings and to outline possible solutions concerning future research directions in this field. Of course, from this main objective derive a few sub-objectives which we will try to achieve by means of the quantitative study. The quantitative study is based on the analysis of researches performed in the filed of creative accounting and its aim is to observe their evolution within the concerned period of time, to analyze the main research directions approached, but also to study the predominant research current and the main type of research applied. Moreover, within this stage we have also analyzed the geographical areas on which the studies performed within the selected articles were based. The present study is far from being exhaustive, but it surely represents a starting point and an informative source for future research in the field of creative accounting. We may conclude that most of the researches conducted within the creative accounting field fall within the main research current, which in our case is positivism. Concerning the type of research, we can observe that the

  2. Integrating information systems in support of configuration management

    Energy Technology Data Exchange (ETDEWEB)

    Hancock, D.C.; Lowrie, D.A.

    1990-06-01

    Many nuclear power plants are reconstructing, validating, and documenting their plant design basis using configuration management and configuration control processes. Successful implementation of configuration management requires an up-to-date, accurate, and accessible information base. The quantity of information and complexity of its interrelationships makes development of an integrated, multifunctional, computer-based information system important, if not necessary, to meeting configuration management objectives. This paper discusses the approach applied at Texas Utilities (TU) Electrics Comanche Peak steam electric station to integrate and computerize the information base in support of configuration management.

  3. Not All Differentiation is the Same: Examining the Moderating Effects of Leader-Member Exchange (LMX) Configurations.

    Science.gov (United States)

    Seo, Jungmin Jamie; Nahrgang, Jennifer D; Carter, Min Z; Hom, Peter W

    2017-12-14

    Leaders often influence whether an employee stays or quits and yet research in collective turnover, or turnover at the work-unit level, has neglected leadership as a key antecedent. In the current study we examine how the quality of leader-member relationships within a group (i.e., leader-member exchange, LMX) influences building a shared mindset of collective organizational commitment and ultimately influences collective turnover. We build on a key tenet of LMX theory that leaders form differentiated relationships with followers and propose that not all LMX differentiation is the same and therefore, researchers must take into account the configuration, or mix of high and low LMX relationships, within a group. We expect LMX configurations will moderate the influence of LMX differentiation on collective turnover through the mechanism of collective organizational commitment. We find 5 configurations of LMX relationships, including a bimodal, solo-status low LMX, solo-status high LMX, and 2 fragmented configurations. As hypothesized, LMX differentiation positively relates to collective organizational commitment and negatively relates to collective turnover in a solo-status low LMX configuration and a fragmented LMX configuration, and negatively relates to collective organizational commitment and positively relates to collective turnover in a bimodal configuration. Theoretical implications and future research directions are discussed. (PsycINFO Database Record (c) 2017 APA, all rights reserved).

  4. Risks factoring business: accounting measurement

    Directory of Open Access Journals (Sweden)

    Z.V. Gutsaylyuk

    2015-06-01

    Full Text Available The paper carried out the identification of risk factors for the development of possible accounting software management. Studied theoretical and methodological aspects of the risk classification of factoring operations in the part of the risk assessment factors. It is proposed to consider the risks factors as the risk that is acceptable controlled by accounting instruments and the risks that can not be taken into account in the accounting records. To minimize the risk factor, accounting-driven tools, a method of self-insurance, which is a factor in the creation of provision for factoring transactions designed to cover unexpected expenses and losses. Provision for factoring factor will establish more stable conditions of financial activity and avoid the fluctuations of profit factor in relation to the writing off of losses on factoring operatsіyam.Developed proposals allow for further research to improve the organizational and methodological basis of accounting and analysis of information as a basis for providing risk management factor, particularly in terms of improving the evaluation questions such risks and their qualitative and quantitative analysis.

  5. Prototype high voltage bushing: Configuration to its operational demonstration

    Energy Technology Data Exchange (ETDEWEB)

    Shah, Sejal, E-mail: sshah@iter-india.org [ITER-India, Institute for Plasma Research, Bhat, Gandhinagar 382428 (India); Sharma, D. [Institute for Plasma Research, Bhat, Gandhinagar 382428 (India); Parmar, D.; Tyagi, H.; Joshi, K.; Shishangiya, H.; Bandyopadhyay, M.; Rotti, C.; Chakraborty, A. [ITER-India, Institute for Plasma Research, Bhat, Gandhinagar 382428 (India)

    2016-12-15

    High Voltage Bushing (HVB) is the key component of Diagnostic Neutral Beam (DNB) system of ITER as it provides access to high voltage electrical, hydraulic, gas and diagnostic feedlines to the beam source with isolation from grounded vessel. HVB also provides primary vacuum confinement for the DNB system. Being Safety Important Class (SIC) component of ITER, it involves several configurational, technological and operational challenges. To ensure its operational performance & reliability, particularly electrostatic behavior, half scale down Prototype High Voltage Bushing (PHVB) is designed considering same design criteria of DNB HVB. Design optimization has been carried out followed by finite element (FE) analysis to obtain DNB HVB equivalent electric stress on different parts of PHVB, taking into account all design, manufacturing & space constraints. PHVB was tested up to 60 kV without breakdown, which validates its design for the envisaged operation of 50 kV DC. This paper presents the design of PHVB, FEA validation, manufacturing constraints, experimental layout with interfacing auxiliary systems and operational results related to functional performance.

  6. Fretting fatigue life estimation using fatigue damage gradient correction factor in various contact configurations

    Energy Technology Data Exchange (ETDEWEB)

    Hwang, Dong Hyeon; Cho, Sung-San [Hongik University, Seoul (Korea, Republic of)

    2017-03-15

    A fretting fatigue life estimation method that takes into account the stress gradient effect was developed by the authors [Journal of Mechanical Science and Technology, 28 (2014) 2153-2159]. In the developed method, fatigue damage value at the cracking location is corrected with fatigue damage gradient and the corrected value is compared directly with the plain fatigue data for life estimation. In other words, the correction factor is the ratio of plain fatigue damage to fretting fatigue damage at the same life and a function of fatigue damage gradient. Since reliability of the method was verified only for cylinder-on-flat contact configuration in the previous study, the present study extends application of the method to flat-on-flat contact configurations by developing the correction factor for both the contact configuration. Fretting fatigue experiments were conducted to obtain fatigue life data for various fretting pads. Finite element analyses were conducted to evaluate the Smith-Watson-Topper (SWT) fatigue damage parameter in the cracking region. It is revealed that the SWT parameter in fat-on-flat contact configuration decreases exponentially away from the surface as in cylinder-on-flat contact configuration, and thus the SWT gradient at the surface can be evaluated reliably. Moreover, it is found that decrease in the SWT parameter around the cracking location can be expressed by piecewise exponential curves. If the gradient of SWT at the surface is used as a representative value of SWT gradient, it is impossible to establish functional relationship between the SWT gradient and the correction factor for both the contact configurations although it was possible for cylinder-on-flat contact configuration. However, if weighted average of the SWT gradient values obtained from each exponential curve in the piecewise exponential curve is used as a representative value, the correction factor for both the contact configurations becomes a function of the SWT gradient

  7. Configuration Studies and Recommendations for the ILC DampingRings

    Energy Technology Data Exchange (ETDEWEB)

    Wolski, Andrzej; Gao, Jie; Guiducci, Susanna

    2006-02-04

    We describe the results of studies comparing different options for the baseline configuration of the ILC damping rings. The principal configuration decisions apply to the circumference, beam energy, lattice type, and technology options for key components, including the injection/extraction kickers and the damping wigglers. To arrive at our recommended configuration, we performed detailed studies of a range of lattices representing a variety of different configuration options; these lattices are described in Chapter 2. The results of the various studies are reported in chapters covering issues of beam dynamics, technical subsystems, costs, and commissioning, reliability and upgrade ability. Our detailed recommendations for the baseline configuration are given in Chapter 7, where we also outline further research and development that is needed before a machine using our recommended configuration can be built and operated successfully. In the same chapter, we suggest possible alternatives to the baseline configuration.

  8. Accounting for inflation: arguments of recognition in Islamic accounting standards

    Directory of Open Access Journals (Sweden)

    Bello Ahmad

    2017-01-01

    Full Text Available The current Islamic Accounting Standards gives little prominence to changes in prices, instead of developing a full blunt standard to address the menace of changes in prices fair value accounting was used. Changes in prices otherwise referred to Inflation may affect and substantially injures sustainability of Islamic financial institutions. An economy that is characterized also as Inflationary may have its financial statements produced under AAOIFI derailing in quality. From transactionary angle, creditors are going to be shortchanged and Debtors benefits; debtor- creditor Hypotheses. In this paper effort was made to explore the fundamental reasons for non- recognition of inflation in Islamic Accounting Standards and fundamental Islamic framework that may permit that.

  9. CLOUD ACCOUNTING – A NEW PARADIGM OF ACCOUNTING POLICIES

    Directory of Open Access Journals (Sweden)

    Cristina PRICHICI

    2015-04-01

    Full Text Available In the current economic background companies invest in finding complete solutions for the integration of all business functions (sales, logistics, accounting aso., control, centralized coordination and harmonization of systems and financial management operations, data storage and resilience of services as well as cost savings. Technological trend of recent years brings forward the concept of cloud computing, an innovative model of processing and storage of data that allows companies to run business processes on IT infrastructures in conditions of economical optimization. Cloud computing allows companies to effectively and economically use IT applications and infrastructures through the model "use as you need and pay as you go". However, before deploying the data and applications in the virtual environment, organizations must take into account the implications of such a decision on the financial reporting process. In this respect, the paper aims to analyze the impact of cloud computing technology onthe main operational modules used for obtaining accounting data for financial reporting.

  10. Accounting and Accountability for Distributed and Grid Systems

    Science.gov (United States)

    Thigpen, William; McGinnis, Laura F.; Hacker, Thomas J.

    2001-01-01

    While the advent of distributed and grid computing systems will open new opportunities for scientific exploration, the reality of such implementations could prove to be a system administrator's nightmare. A lot of effort is being spent on identifying and resolving the obvious problems of security, scheduling, authentication and authorization. Lurking in the background, though, are the largely unaddressed issues of accountability and usage accounting: (1) mapping resource usage to resource users; (2) defining usage economies or methods for resource exchange; (3) describing implementation standards that minimize and compartmentalize the tasks required for a site to participate in a grid.

  11. Accrual accounting does not necessarily mean accrual accounting : compliance with standards in Swedish municipal accounting

    OpenAIRE

    Falkman, Pär; Tagesson, Torbjörn

    2006-01-01

    The  regulation  of  Swedish  municipal  accounting  has  undergone  fundamental changes over recent decades. Municipal accounting became regulated by law the 1st of January, 1998, after having been merely voluntarily regulated in the past. In accordance  with  the  legislation,  a  standard-setting  body  was  formed,  with responsibility   for   development   and   interpretation   of   generally   accepted accounting principles for municipal accounting. Important aims of the legislation an...

  12. Configurationally stable longitudinally twisted polycyclic aromatic compounds.

    Science.gov (United States)

    Walters, Robert S; Kraml, Christina M; Byrne, Neal; Ho, Douglas M; Qin, Qian; Coughlin, Frederick J; Bernhard, Stefan; Pascal, Robert A

    2008-12-03

    Two strategies for the synthesis of configurationally stable twisted polycyclic aromatic compounds (PACs) were pursued. The first approach employed dissymmetrically positioned 1-naphthyl substituents to bias the direction of twist in highly substituted PACs. 2,3-Bis(1-naphthyl)-1,4-diphenyltriphenylene (7) was prepared, and its meso cis-dinaphthyl and enantiomeric trans-dinaphthyl isomers were resolved by preparative supercritical fluid chromatography (SFC) on chiral supports. Similarly, several naphthyl-substituted derivatives of the more highly twisted 9,10,11,12,13,14-hexaphenylbenzo[b]triphenylene (2) were prepared. Of these, 10-(1-naphthyl)-9,11,12,14-tetraphenylbenzo[b]triphenylene (13) was resolved by SFC on a chiral support. The pure enantiomers of trans-7 showed moderately large specific rotations ([alpha]D(25) = -330 and +320 degrees), but the specific rotations for the enantiomers of 13 were unexpectedly small ([alpha]D(25) = -23 and +23 degrees). Computational studies suggest that the latter result is due to presence of a minor conformation of 13 possessing a larger rotation of opposite sign than the major conformation. Both 7 and 13 showed strong circular dichroism and moderately strong circularly polarized luminescence. A byproduct of these syntheses was 9,10,19,21-tetraphenyldiphenanthro[9,10-b:9,10-h]carbazole (15), a very crowded carbazole that exhibits an 81 degree end-to-end twist but is not resolvable. In the second approach, the large, twisted, polycyclic aromatic ligand 9,10,11,12,13,14-hexaphenylbenzo[h]naphtho[2,3-f]quinoline (21, an aza-2) was used to prepare the chiral, cyclometallated iridium(III) complex 4. The ligand 21 was prepared via an unusually stable benzannulated norbornadienone, for which the free energy of activation for decarbonylation was a remarkable 33.5 kcal/mol. The iridium complex 4 proved to be configurationally stable and resolvable by analytical HPLC on chiral supports, but the low solubility of 4 prevented its

  13. Balancing the books accounting for librarians

    CERN Document Server

    Kirk, Rachel A

    2012-01-01

    Balancing the Books: Accounting for Librarians fills the gap that exists in literature on library acquisitions accounting. By covering essential accounting concepts, budgeting, government regulations that pertain to libraries, as well as accounting measur

  14. Financial accounting: an epistemological research note

    National Research Council Canada - National Science Library

    Schiehll, Eduardo; Borba, José Alonso; Murcia, Fernando Dal-Ri

    2007-01-01

    ... of financial accounting. In order to do so, this document explores the distinctions and connections between accounting theory and accounting practice, which we believe is the first step towards understanding accounting...

  15. CONSTRUCTING ACCOUNTING UNCERTAINITY ESTIMATES VARIABLE

    Directory of Open Access Journals (Sweden)

    Nino Serdarevic

    2012-10-01

    Full Text Available This paper presents research results on the BIH firms’ financial reporting quality, utilizing empirical relation between accounting conservatism, generated in created critical accounting policy choices, and management abilities in estimates and prediction power of domicile private sector accounting. Primary research is conducted based on firms’ financial statements, constructing CAPCBIH (Critical Accounting Policy Choices relevant in B&H variable that presents particular internal control system and risk assessment; and that influences financial reporting positions in accordance with specific business environment. I argue that firms’ management possesses no relevant capacity to determine risks and true consumption of economic benefits, leading to creation of hidden reserves in inventories and accounts payable; and latent losses for bad debt and assets revaluations. I draw special attention to recent IFRS convergences to US GAAP, especially in harmonizing with FAS 130 Reporting comprehensive income (in revised IAS 1 and FAS 157 Fair value measurement. CAPCBIH variable, resulted in very poor performance, presents considerable lack of recognizing environment specifics. Furthermore, I underline the importance of revised ISAE and re-enforced role of auditors in assessing relevance of management estimates.

  16. MASS: An automated accountability system

    Energy Technology Data Exchange (ETDEWEB)

    Erkkila, B.H.; Kelso, F.

    1994-08-01

    All Department of Energy contractors who manage accountable quantities of nuclear materials are required to implement an accountability system that tracks, and records the activities associated with those materials. At Los Alamos, the automated accountability system allows data entry on computer terminals and data base updating as soon as the entry is made. It is also able to generate all required reports in a timely Fashion. Over the last several years, the hardware and software have been upgraded to provide the users with all the capability needed to manage a large variety of operations with a wide variety of nuclear materials. Enhancements to the system are implemented as the needs of the users are identified. The system has grown with the expanded needs of the user; and has survived several years of changing operations and activity. The user community served by this system includes processing, materials control and accountability, and nuclear material management personnel. In addition to serving the local users, the accountability system supports the national data base (NMMSS). This paper contains a discussion of several details of the system design and operation. After several years of successful operation, this system provides an operating example of how computer systems can be used to manage a very dynamic data management problem.

  17. Sensitivity and Resolution Capacity of Electrode Configurations

    Directory of Open Access Journals (Sweden)

    Cyril Chibueze Okpoli

    2013-01-01

    Full Text Available This paper reviews the geological conditions, data density, and acquisition geometry that have direct influence on the sensitivity and resolution capacity of several electrode configurations. The parameters appreciate the effectiveness of automated multichannel system which has evolved several electrode arrays that are cost effective, reduction in survey time, high sensitivity, and resolution capacity in 2D and 3D resistivity tomographies. The arrays are pole-pole, pole-dipole, pole-bipole, dipole-dipole, Wenner, Wenner-, , gradient, midpoint-potential-referred, Schlumberger, square, and Lee-partition arrays. The gradient array and midpoint-potential-referred are well suited for multichannel surveying and gradient array images are comparable to dipole-dipole and pole-dipole. 2D electrical resistivity surveys can produce out-of-plane anomaly of the subsurface which could be misleading in the interpretation of subsurface features. Hence, a 3D interpretation model should give more accurate results, because of the increase in the reliability of inversion images and complete elimination of spurious features. Therefore, the reduction of anomaly effects and damping factor due to signal to noise ratio result in better spatial resolution image, thus enhancing its usage in environmental and engineering research.

  18. Applications of Parallel Processing in Configuration Analyses

    Science.gov (United States)

    Sundaram, Ppchuraman; Hager, James O.; Biedron, Robert T.

    1999-01-01

    The paper presents the recent progress made towards developing an efficient and user-friendly parallel environment for routine analysis of large CFD problems. The coarse-grain parallel version of the CFL3D Euler/Navier-Stokes analysis code, CFL3Dhp, has been ported onto most available parallel platforms. The CFL3Dhp solution accuracy on these parallel platforms has been verified with the CFL3D sequential analyses. User-friendly pre- and post-processing tools that enable a seamless transfer from sequential to parallel processing have been written. Static load balancing tool for CFL3Dhp analysis has also been implemented for achieving good parallel efficiency. For large problems, load balancing efficiency as high as 95% can be achieved even when large number of processors are used. Linear scalability of the CFL3Dhp code with increasing number of processors has also been shown using a large installed transonic nozzle boattail analysis. To highlight the fast turn-around time of parallel processing, the TCA full configuration in sideslip Navier-Stokes drag polar at supersonic cruise has been obtained in a day. CFL3Dhp is currently being used as a production analysis tool.

  19. Configurable metamaterial absorber with pseudo wideband spectrum.

    Science.gov (United States)

    Zhu, Weiren; Huang, Yongjun; Rukhlenko, Ivan D; Wen, Guangjun; Premaratne, Malin

    2012-03-12

    Metamaterials attain their behavior due to resonant interactions among their subwavelength components and thus show specific designer features only in a very narrow frequency band. There is no simple way to dynamically increase the operating bandwidth of a narrowband metamaterial, but it may be possible to change its central frequency, shifting the spectral response to a new frequency range. In this paper, we propose and experimentally demonstrate a metamaterial absorber that can shift its central operating frequency by using mechanical means. The shift is achieved by varying the gap between the metamaterial and an auxiliary dielectric slab parallel to its surface. We also show that it is possible to create multiple absorption peaks by adjusting the size and/or shape of the dielectric slab, and to shift them by moving the slab relative to the metamaterial. Specifically, using numerical simulations we design a microwave metamaterial absorber and experimentally demonstrate that its central frequency can be set anywhere in a 1.6 GHz frequency range. The proposed configuration is simple and easy to make, and may be readily extended to THz frequencies.

  20. Human Mars Ascent Configuration and Design Sensitivities

    Science.gov (United States)

    Polsgrove, Tara P.; Gernhardt, Mike; Collins, Tim; Martin, John

    2017-01-01

    Human missions to Mars may utilize several small cabins where crew members could live for days up to a couple of weeks. At the end of a Mars surface mission the Mars Ascent Vehicle (MAV) crew cabin would carry the crew to their destination in orbit in a matter of hours or days. Other small cabins in support of a Mars mission would include pressurized rovers that allow crew members to travel great distances from their primary habitat on Mars while unconstrained by time limits of typical EVAs. An orbital crew taxi could allow for exploration of the moons of Mars with minimum impact to the primary Earth-Mars transportation systems. A common crew cabin design that can perform in each of these applications is desired and could reduce the overall mission cost. However, for the MAV, the crew cabin size and mass can have a large impact on vehicle design and performance. The total ascent vehicle mass drives performance requirements for the Mars descent systems and the Earth to Mars transportation elements. Minimizing MAV mass is a priority and minimizing the crew cabin size and mass is one way to do that. This paper explores the benefits and impacts of using a common crew cabin design for the MAV. Results of a MAV configuration trade study will be presented along with mass and performance estimates for the selected design.

  1. Color superconductivity in compact stellar hybrid configurations

    Science.gov (United States)

    Ranea-Sandoval, Ignacio F.; Orsaria, Milva G.; Han, Sophia; Weber, Fridolin; Spinella, William M.

    2017-12-01

    The discovery of pulsars PSR J1614-2230 and PSR J0348+0432 with masses of around 2 M⊙ imposes strong constraints on the equations of state of cold, ultradense matter. If a phase transition from hadronic matter to quark matter were to occur in the inner cores of such massive neutron stars, the energetically favorable state of quark matter would be a color superconductor. In this study, we analyze the stability and maximum mass of such neutron stars. The hadronic phase is described by nonlinear relativistic mean-field models, and the local Nambu-Jona Lasinio model is used to describe quark matter in the 2SC+s quark phase. The phase transition is treated as a Maxwell transition, assuming a sharp hadron-quark interface, and the "constant-sound-speed" (CSS) parametrization is employed to discuss the existence of stellar twin configurations. We find that massive neutron stars such as J1614-2230 and J0348+0432 can only exist on the connected stellar branch but not on the disconnected twin-star branch. The latter can only support stars with masses that are strictly below 2 M⊙ .

  2. Graphical Editor of the DDS Topology Configuration

    CERN Document Server

    Rusinov, Aleksandar

    2015-01-01

    An editor for the DDS topology configuration is created to allow the viewing of an existing topology, the editing of a topology, the creation of a new topology and the saving of a topology as a topology language XML file to be run directly on DDS or to be reloaded again for further editing. The development of the editor was started at GSI Darmstadt at the end of last year. The editor is designed as a web application that works on the client side. Recent and powerful JavaScript libraries were used – ReactJS and JointJS. It has two menus for editing – one for the declarative part and another for the executable part. A graph visualisation of the topology has also been developed and implemented fully to the editor. The output files have been tested and fully verified on the DDS. Future work will involve representation of the pipeline process and investigation on behavior when larger and more sophisticated topologies are used.

  3. Tests of Event Filter Configuration Software

    CERN Multimedia

    Wickens, F.J.

    TDAQ - Tests of Event Filter configuration software Within Trigger/DAQ a major consideration is how well the performance of the system components scale in going from the small set-ups used for development work to the final system with many hundreds of processors and links. In the case of the Event Filter, which makes the final stage of on-line event selection, plus on-line calibrations and monitoring, more than a thousand processors are envisaged. These processors will be divided into sub-farms, most will be remote from the detector and some could even be at institutes far from CERN. As part of the on-line system it is important that the software in the sub-farms can be reconfigured rapidly as runs start and stop, and that the system be fault tolerant. The flow of data inside a sub-farm involves many processes, for distribution and collection of results in addition to those for event processing itself. Supervision code written in Java has been developed to manage the processes within a cluster, with XML f...

  4. A multi-institutional Stellarator Configuration Study

    Science.gov (United States)

    Gates, David

    2017-10-01

    A multi-institutional study aimed at mapping the space of quasi-axisymmetric stellarators has begun. The goal is to gain improved understanding of the dependence of important physics and engineering parameters (e.g. bootstrap current, stability, coil complexity, etc.) on plasma shape (average elongation, aspect ratio, number of periods). In addition, the stellarator optimization code STELLOPT will be upgraded with new capabilities such as improved coil design algorithms such as COILOPT + + and REGCOIL, divertor optimization options, equilibria with islands using the SPEC code, and improved bootstrap current calculations with the SFINCS code. An effort is underway to develop metrics for divertor optimization. STELLOPT has also had numerous improvements to numerical algorithms and parallelization capabilities. Simultaneously, we also are pursuing the optimization of turbulent transport according to the method of proxy functions. Progress made to date includes an elongation scan on quasi-axisymmetric equilibria and an initial comparison between the SFINCS code and the BOOTSJ calculation of bootstrap current currently available in STELLOPT. Further progress on shape scans and subsequent physics analysis will be reported. The status of the STELLOPT upgrades will be described. The eventual goal of this exercise is to identify attractive configurations for future US experimental facilities.. This work is supported by US DoE Contract Number DE-AC02-09CH11466.

  5. A high performance field-reversed configuration

    Energy Technology Data Exchange (ETDEWEB)

    Binderbauer, M. W.; Tajima, T.; Steinhauer, L. C.; Garate, E.; Tuszewski, M.; Smirnov, A.; Gota, H.; Barnes, D.; Deng, B. H.; Thompson, M. C.; Trask, E.; Yang, X.; Putvinski, S.; Rostoker, N.; Andow, R.; Aefsky, S.; Bolte, N.; Bui, D. Q.; Ceccherini, F.; Clary, R. [Tri Alpha Energy, Inc., P.O. Box 7010, Rancho Santa Margarita, California 92688 (United States); and others

    2015-05-15

    Conventional field-reversed configurations (FRCs), high-beta, prolate compact toroids embedded in poloidal magnetic fields, face notable stability and confinement concerns. These can be ameliorated by various control techniques, such as introducing a significant fast ion population. Indeed, adding neutral beam injection into the FRC over the past half-decade has contributed to striking improvements in confinement and stability. Further, the addition of electrically biased plasma guns at the ends, magnetic end plugs, and advanced surface conditioning led to dramatic reductions in turbulence-driven losses and greatly improved stability. Together, these enabled the build-up of a well-confined and dominant fast-ion population. Under such conditions, highly reproducible, macroscopically stable hot FRCs (with total plasma temperature of ∼1 keV) with record lifetimes were achieved. These accomplishments point to the prospect of advanced, beam-driven FRCs as an intriguing path toward fusion reactors. This paper reviews key results and presents context for further interpretation.

  6. Accounting Information Systems Implementation and Management Accounting Change

    Directory of Open Access Journals (Sweden)

    Bredmar Krister

    2014-09-01

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

  7. Media Accounts of School Performance: Reinforcing Dominant Practices of Accountability

    Science.gov (United States)

    Baroutsis, Aspa

    2016-01-01

    Media reportage often act as interpretations of accountability policies thereby making the news media a part of the policy enactment process. Within such a process, their role is that of policy reinforcement rather than policy construction or contestation. This paper draws on the experiences of school leaders in regional Queensland, Australia, and…

  8. Accountability in Arab Bedouin Schools in Israel: Accountable to Whom?

    Science.gov (United States)

    Mizel, Omar

    2009-01-01

    "School-based management" (SBM) rose to become a prominent trend in educational reform in Western countries during the last few decades of the 20th century and has likewise been introduced into a number of Asian and African nations. A key component of SBM is the increase of internal accountability within the school with the aim of…

  9. Activty- versus Variability-Based Management Accounting

    DEFF Research Database (Denmark)

    Israelsen, Poul

    Bogen var blandt finalisterne til modtagelse af 1994-prisen “Contribution to Management Accounting Literature Award”, som uddeles af "The Management Accounting Section of the American Accounting Association"......Bogen var blandt finalisterne til modtagelse af 1994-prisen “Contribution to Management Accounting Literature Award”, som uddeles af "The Management Accounting Section of the American Accounting Association"...

  10. 12 CFR 707.4 - Account disclosures.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Account disclosures. 707.4 Section 707.4 Banks... § 707.4 Account disclosures. (a) Delivery of account disclosures—(1) Account opening. (i) General. A credit union must provide account disclosures to a member or potential member before an account is opened...

  11. 12 CFR 561.42 - Savings account.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Savings account. 561.42 Section 561.42 Banks... AFFECTING ALL SAVINGS ASSOCIATIONS § 561.42 Savings account. The term savings account means any withdrawable account, except a demand account as defined in § 561.16 of this chapter, a tax and loan account, a note...

  12. The version control service for ATLAS data acquisition configuration filesDAQ ; configuration ; OKS ; XML

    CERN Document Server

    Soloviev, Igor; The ATLAS collaboration

    2012-01-01

    To configure data taking session the ATLAS systems and detectors store more than 160 MBytes of data acquisition related configuration information in OKS XML files. The total number of the files exceeds 1300 and they are updated by many system experts. In the past from time to time after such updates we had experienced problems caused by XML syntax errors or inconsistent state of files from a point of view of the overall ATLAS configuration. It was not always possible to know who made a modification causing problems or how to go back to a previous version of the modified file. Few years ago a special service addressing these issues has been implemented and deployed on ATLAS Point-1. It excludes direct write access to XML files stored in a central database repository. Instead, for an update the files are copied into a user repository, validated after modifications and committed using a version control system. The system's callback updates the central repository. Also, it keeps track of all modifications providi...

  13. Efficient Configuration Space Construction and Optimization for Motion Planning

    Directory of Open Access Journals (Sweden)

    Jia Pan

    2015-03-01

    Full Text Available The configuration space is a fundamental concept that is widely used in algorithmic robotics. Many applications in robotics, computer-aided design, and related areas can be reduced to computational problems in terms of configuration spaces. In this paper, we survey some of our recent work on solving two important challenges related to configuration spaces: how to efficiently compute an approximate representation of high-dimensional configuration spaces; and how to efficiently perform geometric proximity and motion planning queries in high-dimensional configuration spaces. We present new configuration space construction algorithms based on machine learning and geometric approximation techniques. These algorithms perform collision queries on many configuration samples. The collision query results are used to compute an approximate representation for the configuration space, which quickly converges to the exact configuration space. We also present parallel GPU-based algorithms to accelerate the performance of optimization and search computations in configuration spaces. In particular, we design efficient GPU-based parallel k-nearest neighbor and parallel collision detection algorithms and use these algorithms to accelerate motion planning.

  14. 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

  15. Social accountability of medical education

    DEFF Research Database (Denmark)

    Lindgren, Stefan; Karle, Hans

    2011-01-01

    Medical doctors constitute a profession which embraces trust from and accountability to society. This responsibility extends to all medical educational institutions. Social accountability of medical education means a willingness and ability to adjust to the needs of patients and health care systems...... both nationally and globally. But it also implies a responsibility to contribute to the development of medicine and society through fostering competence for research and improvement. Accreditation is a process by which a statutory body evaluates and recognises an educational institution and/or its...... accountability of medical education must be included in all accreditation processes at all levels. The global standards programme by World Federation for Medical Education (WFME) provides tools for national or regional accreditation but also guidance for reforms and quality improvement. The standards are used...

  16. Accounting treatment of currency options

    Directory of Open Access Journals (Sweden)

    Prošić Danica

    2016-01-01

    Full Text Available Currency options are often used to mitigate currency risk resulting from corporate activities. Their implementation can be complex, and there could be problems if the essential elements and principles are not fully understood. Although they are not the simplest financial products, currency options are interesting and useful to those who are trying to make a step forward in the area of currency risk management. This paper aims to present the general principles and specifics of accounting records and valuation of currency options used for hedging against risk. It is a complex process which, in addition to numerous conditions, also involves the implementation of accounting rules that deviate from the generally accepted accounting principles.

  17. Estimation and valuation in accounting

    Directory of Open Access Journals (Sweden)

    Cicilia Ionescu

    2014-03-01

    Full Text Available The relationships of the enterprise with the external environment give rise to a range of informational needs. Satisfying those needs requires the production of coherent, comparable, relevant and reliable information included into the individual or consolidated financial statements. International Financial Reporting Standards IAS / IFRS aim to ensure the comparability and relevance of the accounting information, providing, among other things, details about the issue of accounting estimates and changes in accounting estimates. Valuation is a process continually used, in order to assign values to the elements that are to be recognised in the financial statements. Most of the times, the values reflected in the books are clear, they are recorded in the contracts with third parties, in the supporting documents, etc. However, the uncertainties in which a reporting entity operates determines that, sometimes, the assigned or values attributable to some items composing the financial statements be determined by use estimates.

  18. Fixation Probabilities for Any Configuration of Two Strategies on Regular Graphs

    Science.gov (United States)

    Chen, Yu-Ting; McAvoy, Alex; Nowak, Martin A.

    2016-12-01

    Population structure and spatial heterogeneity are integral components of evolutionary dynamics, in general, and of evolution of cooperation, in particular. Structure can promote the emergence of cooperation in some populations and suppress it in others. Here, we provide results for weak selection to favor cooperation on regular graphs for any configuration, meaning any arrangement of cooperators and defectors. Our results extend previous work on fixation probabilities of rare mutants. We find that for any configuration cooperation is never favored for birth-death (BD) updating. In contrast, for death-birth (DB) updating, we derive a simple, computationally tractable formula for weak selection to favor cooperation when starting from any configuration containing any number of cooperators. This formula elucidates two important features: (i) the takeover of cooperation can be enhanced by the strategic placement of cooperators and (ii) adding more cooperators to a configuration can sometimes suppress the evolution of cooperation. These findings give a formal account for how selection acts on all transient states that appear in evolutionary trajectories. They also inform the strategic design of initial states in social networks to maximally promote cooperation. We also derive general results that characterize the interaction of any two strategies, not only cooperation and defection.

  19. Coexistence of lateral and co-tuned inhibitory configurations in cortical networks.

    Directory of Open Access Journals (Sweden)

    Robert B Levy

    2011-10-01

    Full Text Available The responses of neurons in sensory cortex depend on the summation of excitatory and inhibitory synaptic inputs. How the excitatory and inhibitory inputs scale with stimulus depends on the network architecture, which ranges from the lateral inhibitory configuration where excitatory inputs are more narrowly tuned than inhibitory inputs, to the co-tuned configuration where both are tuned equally. The underlying circuitry that gives rise to lateral inhibition and co-tuning is yet unclear. Using large-scale network simulations with experimentally determined connectivity patterns and simulations with rate models, we show that the spatial extent of the input determined the configuration: there was a smooth transition from lateral inhibition with narrow input to co-tuning with broad input. The transition from lateral inhibition to co-tuning was accompanied by shifts in overall gain (reduced, output firing pattern (from tonic to phasic and rate-level functions (from non-monotonic to monotonically increasing. The results suggest that a single cortical network architecture could account for the extended range of experimentally observed response types between the extremes of lateral inhibitory versus co-tuned configurations.

  20. Accountable Care Organizations and Otolaryngology

    Science.gov (United States)

    Contrera, Kevin J.; Ishii, Lisa E.; Setzen, Gavin; Berkowitz, Scott A.

    2016-01-01

    Accountable Care Organizations represent a shift in health care delivery, while providing a significant potential for improved quality and coordination of care across multiple settings. Otolaryngologists have an opportunity to become leaders in this expanding arena. However, the field of otolaryngology-head and neck surgery currently lacks many of the tools necessary to implement value-based care, including performance-measurement, electronic health infrastructure and data management. These resources will become increasingly important for surgical specialists to be active participants in population health. This article reviews the fundamental issues that otolaryngologists should consider when pursuing new roles in Accountable Care Organizations. PMID:26044787

  1. Social Environmental Accounting and Reporting

    DEFF Research Database (Denmark)

    Huerter O, Gabriela Gutierrez; Moon, Jeremy; Gold, Stefan

    Based on an embedded multiple case study of a UK-based MNC, FINEST, informed by 24 semi-structured interviews, this paper investigates the antecedents and outcome of subsidiaries’ absorptive capacity (ACAP) in the context of the intra-MNC transfer of social and environmental accounting and report......Based on an embedded multiple case study of a UK-based MNC, FINEST, informed by 24 semi-structured interviews, this paper investigates the antecedents and outcome of subsidiaries’ absorptive capacity (ACAP) in the context of the intra-MNC transfer of social and environmental accounting...

  2. Accountability Tanks Calibration Data Analysis

    Energy Technology Data Exchange (ETDEWEB)

    Wendelberger, James G. [Los Alamos National Lab. (LANL), Los Alamos, NM (United States); Salazar, William Richard [Los Alamos National Lab. (LANL), Los Alamos, NM (United States); Finstad, Casey Charles [Los Alamos National Lab. (LANL), Los Alamos, NM (United States)

    2017-04-25

    MET-1 utilizes tanks to store plutonium in solution. The Nuclear Material Control & Accountability group at LANL requires that MET-1 be able to determine the amount of SNM remaining in solution in the tanks for accountability purposes. For this reason it is desired to determine how well various operators may read the volume of liquid left in the tank with the tank measurement device (glass column or slab). The accuracy of the measurement is then compared to the current SAFE-NMCA acceptance criteria for lean and rich plutonium solutions to determine whether or not the criteria are reasonable and may be met.

  3. The Configurable Aperture Space Telescope (CAST)

    Science.gov (United States)

    Ennico, Kimberly; Bendek, Eduardo A.; Lynch, Dana H.; Vassigh, Kenny K.; Young, Zion

    2016-07-01

    The Configurable Aperture Space Telescope, CAST, is a concept that provides access to a UV/visible-infrared wavelength sub-arcsecond imaging platform from space, something that will be in high demand after the retirement of the astronomy workhorse, the 2.4 meter diameter Hubble Space Telescope. CAST allows building large aperture telescopes based on small, compatible and low-cost segments mounted on autonomous cube-sized satellites. The concept merges existing technology (segmented telescope architecture) with emerging technology (smartly interconnected modular spacecraft, active optics, deployable structures). Requiring identical mirror segments, CAST's optical design is a spherical primary and secondary mirror telescope with modular multi-mirror correctors placed at the system focal plane. The design enables wide fields of view, up to as much as three degrees, while maintaining aperture growth and image performance requirements. We present a point design for the CAST concept based on a 0.6 meter diameter (3 x 3 segments) growing to a 2.6 meter diameter (13 x 13 segments) primary, with a fixed Rp=13,000 and Rs=8,750 mm curvature, f/22.4 and f/5.6, respectively. Its diffraction limited design uses a two arcminute field of view corrector with a 7.4 arcsec/mm platescale, and can support a range of platescales as fine as 0.01 arcsec/mm. Our paper summarizes CAST, presents a strawman optical design and requirements for the underlying modular spacecraft, highlights design flexibilities, and illustrates applications enabled by this new method in building space observatories.

  4. Accountability Issues in School Violence.

    Science.gov (United States)

    Al-Bataineh, Adel T.

    This paper examines various reasons that would account for school violence and considers ways educators can help eliminate violence from schools. The negative impact of violence in the media and easy access to guns are mentioned as probable causes of violence in youth. Students who do not feel part of the school community often resort to violence…

  5. Accountability--A Historical Perspective.

    Science.gov (United States)

    Keefover, Karen Shade

    1983-01-01

    Asserts that existing accountability policies assume that a single behaviorist theory is the one best system for effective education. Examines the pitfalls of the one-system approach through the examples of John Stuart Mill's utilitarian upbringing and "Gradgrindism" in Charles Dickens' novel "Hard Times." (SK)

  6. Personal accounts of stroke experiences

    NARCIS (Netherlands)

    Wachters-Kaufmann, CSM

    2000-01-01

    As there appeared to be a need for personal accounts of stroke experiences, a book called "Speaking about Stroke" was written for stroke patients and their caregivers. For the past two years, a questionnaire was sent to the people who had ordered the book, to gain an insight into the characteristics

  7. JSC interactive basic accounting system

    Science.gov (United States)

    Spitzer, J. F.

    1978-01-01

    Design concepts for an interactive basic accounting system (IBAS) are considered in terms of selecting the design option which provides the best response at the lowest cost. Modeling the IBAS workload and applying this workload to a U1108 EXEC 8 based system using both a simulation model and the real system is discussed.

  8. Switching Costs in Accounting Services

    Directory of Open Access Journals (Sweden)

    Fatih Koç

    2015-06-01

    Full Text Available Switching cost is defined as possible costs that customers may encounter when they want to change the firm they buy service, and an important subject in terms of accounting services. Particularly, small business entrepreneurs’ not having knowledge about accounting procedures, and sharing private information with accounting firms make switching costs more important for accounting services. Thus, the aim of this study is to investigate the concept of switching costs (relational cost, procedural cost and financial cost, its determinants (perceived service quality, service importance, and service failures, and consequences (re-purchasing, and recommen ding to others. Theresearch was conducted on small business entrepreneurs in down-town of Balıkesir in Turkey. Total 405 small business entrepreneur owners were interviewed. According to results of the study, perceived service quality positively affects all dimensions of switching costs, significance of service positively affects procedural and relational costs, and service failures negatively affect procedural and relational costs. The results showed that while procedural and relational costs positively affect re-purchasing and recommending to others variables, financial cost did not have any effect on these variables.

  9. Nigeria : Country Financial Accountability Assessment

    OpenAIRE

    World Bank

    2000-01-01

    The Federal Government of Nigeria retains the vestiges of good systems for planning, budgeting, managing and controlling public resources. But their performance has deteriorated to such an extent that they provide negligible assurance that moneys are used entirely for their intended purpose. The same is true at the state level. To return to an acceptable level of financial accountability w...

  10. Concepts for monofunctional accounting dictionaries

    DEFF Research Database (Denmark)

    Bergenholtz, Henning

    2012-01-01

    up to now. They are normally constructed as polyfunctional tools trying to give help by different kind of cognitive and communicative problems. Outgoing from one database I discuss the conception for this database and for 22 different accounting dictionaries with the languages Danish, English...

  11. Kant's Account of Moral Education

    Science.gov (United States)

    Giesinger, Johannes

    2012-01-01

    While Kant's pedagogical lectures present an account of moral education, his theory of freedom and morality seems to leave no room for the possibility of an education for freedom and morality. In this paper, it is first shown that Kant's moral philosophy and his educational philosophy are developed within different theoretical paradigms: whereas…

  12. New Federal Cost Accounting Regulations

    Science.gov (United States)

    Wolff, George J.; Handzo, Joseph J.

    1973-01-01

    Discusses a new set of indirect cost accounting procedures which must be followed by school districts wishing to recover any indirect costs of administering federal grants and contracts. Also discusses the amount of indirect costs that may be recovered, computing indirect costs, classifying project costs, and restricted grants. (Author/DN)

  13. Cost Accounting for Decision Makers.

    Science.gov (United States)

    Kaneklides, Ann L.

    1985-01-01

    Underscores the importance of informed decision making through accurate anticipation of cost incurrence in light of changing economic and environmental conditions. Explains the concepts of cost accounting, full allocation of costs, the selection of an allocation base, the allocation of indirect costs, depreciation, and implications for community…

  14. A Finite Exact Representation of Register Automata Configurations

    Directory of Open Access Journals (Sweden)

    Yu-Fang Chen

    2014-02-01

    Full Text Available A register automaton is a finite automaton with finitely many registers ranging from an infinite alphabet. Since the valuations of registers are infinite, there are infinitely many configurations. We describe a technique to classify infinite register automata configurations into finitely many exact representative configurations. Using the finitary representation, we give an algorithm solving the reachability problem for register automata. We moreover define a computation tree logic for register automata and solve its model checking problem.

  15. Transfer Learning for Improving Model Predictions in Highly Configurable Software

    OpenAIRE

    Jamshidi, Pooyan; Velez, Miguel; Kästner, Christian; Siegmund, Norbert; Kawthekar, Prasad

    2017-01-01

    Modern software systems are built to be used in dynamic environments using configuration capabilities to adapt to changes and external uncertainties. In a self-adaptation context, we are often interested in reasoning about the performance of the systems under different configurations. Usually, we learn a black-box model based on real measurements to predict the performance of the system given a specific configuration. However, as modern systems become more complex, there are many configuratio...

  16. Studying and simulating transformer configuration to improve power quality

    Directory of Open Access Journals (Sweden)

    Oscar J. Peña Huaringa

    2011-06-01

    Full Text Available This paper presents a study and simulation of transformer configurations to improve power quality; it provides theoretical support based on the expansion of the Fourier series and analysis of symmetrical components. A test system was set up in the laboratory, taking measurements and checking configuration effectiveness in reducing the system’s harmonic content. The configurations were modelled with PSCAD / EMTDC software, using two 6 pulse rectifiers as test loads and two variable speed drives.

  17. A Robust Electrode Configuration for Bioimpedance Measurement of Respiration

    OpenAIRE

    Hong-bin Wang; Chen-wen Yen; Jing-tao Liang; Qian (Janice) Wang; Guan-zheng Liu; Rong Song

    2014-01-01

    Electrode configuration is an important issue in the continuous measurement of respiration using impedance pneumography (IP). The robust configuration is usually confirmed by comparing the amplitude of the IP signals acquired with different electrode configurations, while the relative change in waveform and the effects of body posture and respiratory pattern are ignored. In this study, the IP signals and respiratory volume are simultaneously acquired from 8 healthy subjects in supine, left ly...

  18. The Information - Connexion Between Financial Accounting and Management Accounting

    Directory of Open Access Journals (Sweden)

    Florin Radu

    2016-01-01

    Full Text Available In the current context of the market economy development and evolution and development of companies’ activities it is remarked the proper development of economic and financial information. In this paper we shall present both the qualitative characteristics of the accounting information, from national and international perspective, and their classification according to Statement of Financial Accounting Standards No. 2. The need for information is covered by unpublished reports, statements, which include selective information from the financial statements. In the private sector, managers interested in the entity’s performance, turn to financial analysts, who on the basis of economic and financial indicators can give a diagnosis on the health of the entity.

  19. Green accounting for greener energy

    Energy Technology Data Exchange (ETDEWEB)

    Stanojevic, M.; Vranes, S. [University of Belgrade, The Mihailo Pupin Institute, Volgina 15, 11060 Belgrade (RS); Goekalp, I. [LCSR/EPEE/CNRS, 45071 Orleans cedex 2 (France)

    2010-12-15

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

  20. Dielectric spectroscopy of small molecule pharmaceuticals-effect of sample configuration.

    Science.gov (United States)

    Kothari, Khushboo; Ragoonanan, Vishard; Suryanarayanan, Raj

    2014-10-01

    In dielectric spectroscopy, a technique traditionally used to characterize molecular mobility in polymers, the sample is usually analyzed as a thin film. In recent years, the technique has been extended to characterize both drug substances and drug products and has revealed a correlation between molecular mobility and stability. However, for pharmaceutical systems, analysis of powders is strongly preferred over films. Therefore, the dielectric behavior of several compounds of pharmaceutical interest-nifedipine, indomethacin, itraconazole, and griseofulvin-obtained using powder and film samples were compared. The magnitudes of the intrinsic dielectric properties were affected by the sample configuration with the powder samples consistently yielding lower values. The use of effective medium theories enabled us to account for the effect of air in the powder samples. The relaxation time, a property of immense importance to the pharmaceutical community, was not influenced by the sample configuration. © 2014 Wiley Periodicals, Inc. and the American Pharmacists Association.

  1. The general configuration-space Faddeev formalism for studying pd scattering

    Directory of Open Access Journals (Sweden)

    Suslov Vladimir M

    2016-01-01

    Full Text Available The configuration-space Faddeev equations are derived for p-d scattering taking into account the difference in interaction between the participant particles. Appropriate modifications have been made in the well-known configuration-space equations for n-d scattering. To show the effect of these modifications, the s-wave calculations are performed for bound state and scattering problems. We model the charge symmetry breaking effect for 3H and 3He with a modified Malfliet-Tjon MT I-III potential. Results obtained for elastic n-d and p-d scattering at Elab=14.1 MeV are compared with our prediction (Ref. [1] and those of the Los-Alamos/Iowa group (Ref. [2] .

  2. Finnish payroll accounting and essential functions in an accounting software

    OpenAIRE

    Hallaperä, Rina

    2017-01-01

    In our contemporary world, as all our social benefits and to a large extent the very basis of our social structure is based on taxation, payroll administration is consequently very strictly legislated, thus requiring easily usable tools. This practice-based thesis was commissioned by SimplBooks OÜ, an Estonian company that provides an accounting software designed especially for small and micro-sized companies. The emphasis of the thesis is limited to the wages module and routine-natured emplo...

  3. Lean accounting: accounting contribution for lean management philosophy

    OpenAIRE

    Rosa, A.; Machado, M.

    2013-01-01

    The aim of this study is to perform a literature review on lean management philosophy, identifying its main points and checking compatibility between this philosophy and management accounting models, considered by the theory as more suitable. This paper’s more specific goals are the following: to identify which product valuation methods, and which performance assessment methods are more suitable for use with lean philosophy. For this purpose we reviewed scientific articles, related with lean ...

  4. 76 FR 8989 - Federal Acquisition Regulation; Updated Financial Accounting Standards Board Accounting References

    Science.gov (United States)

    2011-02-16

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

  5. Shape configuration and category-specificity

    DEFF Research Database (Denmark)

    Gerlach, Christian; Law, Ian; Paulson, Olaf B

    2006-01-01

    and fragmented drawings. We also examined whether fragmentation had different impact on the recognition of natural objects and artefacts and found that recognition of artefacts was more affected by fragmentation than recognition of natural objects. Thus, the usual finding of an advantage for artefacts...... in difficult object decision tasks, which is also found in the present experiments with outlines, is reversed when the stimuli are fragmented. This interaction between category (natural versus artefacts) and stimulus type (outlines versus fragmented forms) is in accordance with predictions derived from...... a recent account of category-specificity and lends support to the notion that category-specific impairments can occur for both natural objects and artefacts following damage to pre-semantic stages in visual object recognition. The implications of the present findings are discussed in relation to theories...

  6. Darrieus wind-turbine airfoil configurations

    Science.gov (United States)

    Migliore, P. G.; Fritschen, J. R.

    1982-06-01

    The purpose was to determine what aerodynamic performance improvement, if any, could be achieved by judiciously choosing the airfoil sections for Darrieus wind turbine blades. Ten different airfoils, having thickness to chord ratios of twelve, fifteen and eighteen percent, were investigated. Performance calculations indicated that the NACA 6-series airfoils yield peak power coefficients at least as great as the NACA. Furthermore, the power coefficient-tip speed ratio curves were broader and flatter for the 6-series airfoils. Sample calculations for an NACA 63 sub 2-015 airfoil showed an annual energy output increase of 17 to 27% depending upon rotor solidity, compared to an NACA 0015 airfoil. An attempt was made to account for the flow curvature effects associated with Darrieus turbines by transforming the NACA 63 sub 2-015 airfoil to an appropriate shape.

  7. Configurable Radiation Hardened High Speed Isolated Interface ASIC Project

    Data.gov (United States)

    National Aeronautics and Space Administration — NVE Corporation will design and build an innovative, low cost, flexible, configurable, radiation hardened, galvanically isolated, interface ASIC chip set that will...

  8. Experiences with Architectural Software Configuration Management in Ragnarok

    DEFF Research Database (Denmark)

    Christensen, Henrik Bærbak

    1998-01-01

    This paper describes a model, denoted architectural software configuration management, that minimises the gap between software design and configuration management by allowing developers to do configuration- and version control of the abstractions and hierarchy in a software architecture. The model...... emphasises traceability and reproducibility by unifying the concepts version and bound configuration. Experiences with such a model, implemented in a prototype “Ragnarok”, from three real-life, small- to medium-sized, software development projects are reported. The conclusion is that the presented model...... is viable and “feels natural ” for software developers....

  9. Study of operational risk-based configuration control

    Energy Technology Data Exchange (ETDEWEB)

    Vesely, W E [Science Applications International Corp., Dublin, OH (United States); Samanta, P K; Kim, I S [Brookhaven National Lab., Upton, NY (United States)

    1991-08-01

    This report studies aspects of a risk-based configuration control system to detect and control plant configurations from a risk perspective. Configuration control, as the term is used here, is the management of component configurations to achieve specific objectives. One important objective is to control risk and safety. Another is to operate efficiently and make effective use of available resources. PSA-based evaluations are performed to study configuration to core-melt frequency and core-melt probability for two plants. Some equipment configurations can cause large core-melt frequency and there are a number of such configurations that are not currently controlled by technical specifications. However, the expected frequency of occurrence of the impacting configurations is small and the core-melt probability contributions are also generally small. The insights from this evaluation are used to develop the framework for an effective risk-based configuration control system. The focal points of such a system and the requirements for tools development for implementing the system are defined. The requirements of risk models needed for the system, and the uses of plant-specific data are also discussed. 18 refs., 25 figs., 10 tabs.

  10. Complexity of Configurators Relative to Integrations and Field of Application

    DEFF Research Database (Denmark)

    Kristjansdottir, Katrin; Shafiee, Sara; Battistello, Loris

    and IT integrations is not addressed to a great extent in the literature. Thus, this paper aims to analyse the relationship of the complexity of the configurators, which is based on parameters (rules and attributes), in terms of first different applications of configurators (sales and engineering), and second....... Moreover, configurators are commonly integrated to various IT systems within companies. The complexity of configurators is an important factor when it comes to performance, development and maintenance of the systems. A direct comparison of the complexity based on the different application...

  11. Total Synthesis and Absolute Configuration of the Marine Norditerpenoid Xestenone

    Directory of Open Access Journals (Sweden)

    Hiroaki Miyaoka

    2009-11-01

    Full Text Available Xestenone is a marine norditerpenoid found in the northeastern Pacific sponge Xestospongia vanilla. The relative configuration of C-3 and C-7 in xestenone was determined by NOESY spectral analysis. However the relative configuration of C-12 and the absolute configuration of this compound were not determined. The authors have now achieved the total synthesis of xestenone using their developed one-pot synthesis of cyclopentane derivatives employing allyl phenyl sulfone and an epoxy iodide as a key step. The relative and absolute configurations of xestenone were thus successfully determined by this synthesis.

  12. A Framework for Constraint-Programming based Configuration

    DEFF Research Database (Denmark)

    Queva, Matthieu Stéphane Benoit

    algorithm DnSTR is developed in order to solve the dynamic addition and retraction of table constraints at runtime. Finally, we present and evaluate a prototype implementation of ProCoLa and the configuration framework, including the integration in a development environment, tool support and interaction...... the configuration task. Several challenges arise when dealing with product configuration. One of those issues concerns how to model a configurable product family, i.e. how to represent the dierent types of conguration knowledge and their interactions. Another challenge is to provide adequate formalisms...

  13. Windows PowerShell desired state configuration revealed

    CERN Document Server

    Chaganti, Ravikanth

    2014-01-01

    Desired State Configuration (DSC) is a powerful new configuration management platform that makes it easier than ever to perform cross-platform configuration management of your infrastructure, whether on-premise or in the cloud. DSC provides the management platform and Application Programming Interface (API) that can be used with any programming language. Windows PowerShell Desired State Configuration Revealed will take you through this new technology from start to finish and demonstrates the DSC interfaces through Windows PowerShell. DSC allows you to manage target devices by simply declarin

  14. Data-efficient performance learning for configurable systems

    DEFF Research Database (Denmark)

    Guo, Jianmei; Yang, Dingyu; Siegmund, Norbert

    2017-01-01

    results on 10 real-world configurable systems demonstrate the effectiveness and practicality of DECART. In particular, DECART achieves a prediction accuracy of 90% or higher based on a small sample, whose size is linear in the number of features. In addition, we propose a sample quality metric......Many software systems today are configurable, offering customization of functionality by feature selection. Understanding how performance varies in terms of feature selection is key for selecting appropriate configurations that meet a set of given requirements. Due to a huge configuration space...... and introduce a quantitative analysis of the quality of a sample for performance prediction....

  15. Quantum-like models cannot account for the conjunction fallacy

    CERN Document Server

    Boyer-Kassem, Thomas; Guerci, Eric

    2016-01-01

    Human agents happen to judge that a conjunction of two terms is more probable than one of the terms, in contradiction with the rules of classical probabilities---this is the conjunction fallacy. One of the most discussed accounts of this fallacy is currently the quantum-like explanation, which relies on models exploiting the mathematics of quantum mechanics. The aim of this paper is to investigate the empirical adequacy of major such quantum-like models. We first argue that they can be tested in three different ways, in a question order effect configuration which is different from the traditional conjunction fallacy experiment. We then carry out our proposed experiment, with varied methodologies from experimental economics. The experimental results we get are at odds with the predictions of the quantum-like models. This strongly suggests that the quantum-like account of the conjunction fallacy fails. Future possible research paths are discussed.

  16. A Democratically Accountable External Action Service: Three Scenarios

    Directory of Open Access Journals (Sweden)

    Jozef Bátora

    2010-08-01

    Full Text Available Democratic accountability is an aspect that seems to have been almost entirely overlooked in the discussions on the evolving role of the European External Action Service (EEAS. In modern democratic societies, it is increasingly difficult to sustain the claim that foreign policy and diplomacy are incompatible with democratic decision-making and accountability. What is more, for the external service representing the EU as an entity aspiring to play the role of a mentor in state- and democracy-building processes in various countries around the world, ensuring democratic accountability necessarily becomes a key concern. While this is the case, the literature on the EEAS has at best only partially addressed this issue so far. This article seeks to bridge that gap and discuss ways of how democratic accountability could be ensured in the EEAS in its various possible organizational configurations. It hence addresses some of the key issues addressed by this special issue – institutionalization of administrative arrangements in support of the ESDP, the role of non-elected officials in the EU’s external relations and, indeed, evolving mechanisms for ensuring political control of the EU’s external action. In the first section, the paper discusses the notion of democratic accountability and reviews the state of the debate regarding democratic accountability in the EEAS. Three models of a democratic order in the EU are then suggested (cf Eriksen and Fossum and based on those, three scenarios of developing democratic accountability in the EEAS are elaborated upon - the EEAS as a support agency for member state diplomacy; the EEAS as a federal foreign service of the EU; and the EEAS as a cosmopolitan normative entrepreneur.

  17. 3-D force-balanced magnetospheric configurations

    Directory of Open Access Journals (Sweden)

    S. Zaharia

    2004-01-01

    . Our results provide 3-D distributions of magnetic field, plasma pressure, as well as parallel and transverse currents for both quiet-time and disturbed magnetospheric conditions.

    Key words. Magnetospheric physics (magnetospheric configuration and dynamics; magnetotail; plasma sheet

  18. Assembly of filamentary void galaxy configurations

    Science.gov (United States)

    Rieder, Steven; van de Weygaert, Rien; Cautun, Marius; Beygu, Burcu; Portegies Zwart, Simon

    2013-10-01

    We study the formation and evolution of filamentary configurations of dark matter haloes in voids. Our investigation uses the high-resolution Λ cold dark matter simulation CosmoGrid to look for void systems resembling the VGS_31 elongated system of three interacting galaxies that was recently discovered by the Void Galaxy Survey inside a large void in the Sloan Digital Sky Survey galaxy redshift survey. H I data revealed these galaxies to be embedded in a common elongated envelope, possibly embedded in intravoid filament. In the CosmoGrid simulation we look for systems similar to VGS_31 in mass, size and environment. We find a total of eight such systems. For these systems, we study the distribution of neighbour haloes, the assembly and evolution of the main haloes and the dynamical evolution of the haloes, as well as the evolution of the large-scale structure in which the systems are embedded. The spatial distribution of the haloes follows that of the dark matter environment. We find that VGS_31-like systems have a large variation in formation time, having formed between 10 Gyr ago and the present epoch. However, the environments in which the systems are embedded evolved to resemble each other substantially. Each of the VGS_31-like systems is embedded in an intravoid wall, that no later than z = 0.5 became the only prominent feature in its environment. While part of the void walls retain a rather featureless character, we find that around half of them are marked by a pronounced and rapidly evolving substructure. Five haloes find themselves in a tenuous filament of a few h-1 Mpc long inside the intravoid wall. Finally, we compare the results to observed data from VGS_31. Our study implies that the VGS_31 galaxies formed in the same (proto)filament, and did not meet just recently. The diversity amongst the simulated halo systems indicates that VGS_31 may not be typical for groups of galaxies in voids.

  19. CRANS - CONFIGURABLE REAL-TIME ANALYSIS SYSTEM

    Science.gov (United States)

    Mccluney, K.

    1994-01-01

    In a real-time environment, the results of changes or failures in a complex, interconnected system need evaluation quickly. Tabulations showing the effects of changes and/or failures of a given item in the system are generally only useful for a single input, and only with regard to that item. Subsequent changes become harder to evaluate as combinations of failures produce a cascade effect. When confronted by multiple indicated failures in the system, it becomes necessary to determine a single cause. In this case, failure tables are not very helpful. CRANS, the Configurable Real-time ANalysis System, can interpret a logic tree, constructed by the user, describing a complex system and determine the effects of changes and failures in it. Items in the tree are related to each other by Boolean operators. The user is then able to change the state of these items (ON/OFF FAILED/UNFAILED). The program then evaluates the logic tree based on these changes and determines any resultant changes to other items in the tree. CRANS can also search for a common cause for multiple item failures, and allow the user to explore the logic tree from within the program. A "help" mode and a reference check provide the user with a means of exploring an item's underlying logic from within the program. A commonality check determines single point failures for an item or group of items. Output is in the form of a user-defined matrix or matrices of colored boxes, each box representing an item or set of items from the logic tree. Input is via mouse selection of the matrix boxes, using the mouse buttons to toggle the state of the item. CRANS is written in C-language and requires the MIT X Window System, Version 11 Revision 4 or Revision 5. It requires 78K of RAM for execution and a three button mouse. It has been successfully implemented on Sun4 workstations running SunOS, HP9000 workstations running HP-UX, and DECstations running ULTRIX. No executable is provided on the distribution medium; however

  20. 76 FR 81295 - Cost Accounting Standards: Cost Accounting Standards 412 and 413-Cost Accounting Standards...

    Science.gov (United States)

    2011-12-27

    ... a third party, this measurement emulates the costs of self- insuring the pension fund against the... Pension Harmonization Rule; Final Rule #0;#0;Federal Register / Vol. 76 , No. 248 / Tuesday, December 27... Standards Pension Harmonization Rule AGENCY: Cost Accounting Standards Board, Office of Federal Procurement...

  1. The OECD as Pivot of the Emerging Global Educational Accountability Regime: How Accountable Are the Accountants?

    Science.gov (United States)

    Meyer, Heinz-Dieter

    2014-01-01

    Background/Context: PISA has catapulted the OECD- an organization whose mission is the global growth of market economies-to a central role in international education policy making, rivaling and sometimes outdoing the various national governments in influence. While claiming scientific evidence as the basis for the accountability regime it…

  2. Positron-attachment to small molecules: Vibrational enhancement of positron affinities with configuration interaction level of multi-component molecular orbital approach

    Energy Technology Data Exchange (ETDEWEB)

    Tachikawa, Masanori [Quantum Chemistry Division, Graduate School of NanoBioScience, Yokohama City University, 22-2 Seto, Kanazawa, Yokohama 236-0027 (Japan)

    2015-12-31

    To theoretically demonstrate the binding of a positron to small polarized molecules, we have calculated the vibrational averaged positron affinity (PA) values along the local vibrational contribution with the configuration interaction level of multi-component molecular orbital method. This method can take the electron-positron correlation contribution into account through single electronic - single positronic excitation configurations. The PA values are enhanced by including the local vibrational contribution from vertical PA values due to the anharmonicity of the potential.

  3. The changing configuration of hospital systems: centralization, federalization, or fragmentation?

    Science.gov (United States)

    Burns, Lawton Robert; Wholey, Douglas R; McCullough, Jeffrey S; Kralovec, Peter; Muller, Ralph

    2012-01-01

    Research on hospital system organization is dated and cross-sectional. We analyze trends in system structure during 2000-2010 to ascertain whether they have become more centralized or decentralized. We test hypotheses drawn from organization theory and estimate empirical models to study the structural transitions that systems make between different "clusters" defined by the American Hospital Association. There is a clear trend toward system fragmentation during most of this period, with a small recent shift to centralization in some systems. Systems decentralize as they increase their members and geographic dispersion. This is particularly true for systems that span multiple states; it is less true for smaller regional systems and local systems that adopt a hub-and-spoke configuration around a teaching hospital. Our time series ends in 2010 just as health care reform was implemented. We also rely on a single measure of system centralization. Systems that appear to be able to centrally coordinate their services are those that operate in local or regional markets. Larger systems that span several states are likely to decentralize or fragment. System fragmentation may thwart policy aims pursued in health care reform. The potential of Accountable Care Organizations rests on their ability to coordinate multiple providers via centralized governance. Hospitals systems are likely to be central players in many ACOs, but may lack the necessary coherence to effectively play this governance role. Not all hospital systems act in a systemic manner. Those systems that are centralized (and presumably capable of acting in concerted fashion) are in the minority and have declined in prevalence over most of the past decade.

  4. Effects of landscape composition and configuration on pollination in a native herb: a field experiment.

    Science.gov (United States)

    Ekroos, Johan; Jakobsson, Anna; Wideen, Joel; Herbertsson, Lina; Rundlöf, Maj; Smith, Henrik G

    2015-10-01

    Bumble bee abundance in agricultural landscapes is known to decrease with increasing distance from seminatural grasslands, but whether the pollination of bumble-bee-pollinated wild plants shows a similar pattern is less well known. In addition, the relative effects of landscape composition (landscape heterogeneity) and landscape configuration (distance from seminatural grassland) on wild plant pollination, and the interaction between these landscape effects, have not been studied using landscape-level replication. We performed a field experiment to disentangle these landscape effects on the pollination of a native herb, the sticky catchfly (Lychnis viscaria), while accounting for the proportion of oilseed rape across landscapes and the local abundance of bee forage flowers. We measured pollen limitation (the degree to which seed set is pollen-limited), seed set, and seed set stability using potted plants placed in landscapes that differed in heterogeneity (composition) and distance from seminatural grassland (configuration). Pollen limitation and seed set in individual plants did not respond to landscape composition, landscape configuration, or proportion of oilseed rape. Instead, seed set increased with increasing local bee forage flower cover. However, we found within-plant variability in pollen limitation and seed set to increase with increasing distance from seminatural pasture. Our results suggest that average within-plant levels of pollen limitation and seed set respond less swiftly than the within-plant variability in pollen limitation and seed set to changes in landscape configuration. Although landscape effects on pollination were less important than predicted, we conclude that landscape configuration and local habitat characteristics play larger roles than landscape composition in the pollination of L. viscaria.

  5. CORPORATE GOVERNANCE AND STAKEHOLDERS’ ACCOUNTABILITY

    Directory of Open Access Journals (Sweden)

    Elena CHIȚIMUȘ

    2015-04-01

    Full Text Available Corporate governance is the system through which companies are directed and controlled but until today academic environment, regulators, corporations couldn’t reach a unanimous definition. Corporate governance provisions suffered changes after several largely covered financial scandals. Entities incur costs when complying with new regulations but not complying impacts the reputation and investors might think twice before bringing their money into the company. Accountability for business decisions, risk management, control that set the economic path of the company is mandatory for proving that the company is run in a fairly and smart way. This study aims to investigate how corporate governance relates to accountability of all parties involved in the current business of companies as any conflict of interest is detrimental to the company and affects in a negative way its performance.

  6. 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.

  7. 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...

  8. 31 CFR 515.319 - Blocked account.

    Science.gov (United States)

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Blocked account. 515.319 Section 515... § 515.319 Blocked account. The term blocked account shall mean an account in which any designated national has an interest, with respect to which account payments, transfers or withdrawals or other...

  9. 12 CFR 230.4 - Account disclosures.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 3 2010-01-01 2010-01-01 false Account disclosures. 230.4 Section 230.4 Banks... IN SAVINGS (REGULATION DD) § 230.4 Account disclosures. (a) Delivery of account disclosures—(1) Account opening. (i) General. A depository institution shall provide account disclosures to a consumer...

  10. 12 CFR 561.33 - Note account.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Note account. 561.33 Section 561.33 Banks and... SAVINGS ASSOCIATIONS § 561.33 Note account. The term note account means a note, subject to the right of... States Treasury Department regulations. Note accounts are not savings accounts or savings deposits. ...

  11. 31 CFR 500.319 - Blocked account.

    Science.gov (United States)

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Blocked account. 500.319 Section 500... § 500.319 Blocked account. The term blocked account shall mean an account in which any designated national has an interest, with respect to which account payments, transfers or withdrawals of other...

  12. 46 CFR Sec. 2 - Bank account.

    Science.gov (United States)

    2010-10-01

    ... 46 Shipping 8 2010-10-01 2010-10-01 false Bank account. Sec. 2 Section 2 Shipping MARITIME... TRANSACTIONS UNDER AGENCY AGREEMENTS Accounts Sec. 2 Bank account. A separate joint bank account will be... account. The order will set forth the conditions governing the establishment and maintenance of the...

  13. Mental Accounting and Consumer Choice

    OpenAIRE

    Richard Thaler

    1985-01-01

    A new model of consumer behavior is developed using a hybrid of cognitive psychology and microeconomics. The development of the model starts with the mental coding of combinations of gains and losses using the prospect theory value function. Then the evaluation of purchases is modeled using the new concept of “transaction utility.” The household budgeting process is also incorporated to complete the characterization of mental accounting. Several implications to marketing, particularly in the ...

  14. Mental Accounting and Consumer Choice

    OpenAIRE

    Thaler, Richard H.

    2008-01-01

    A new model of consumer behavior is developed using a hybrid of cognitive psychology and microeconomics. The development of the model starts with the mental coding of combinations of gains and losses using the prospect theory value function. Then the evaluation of purchases is modeled using the new concept of “transaction utility.” The household budgeting process is also incorporated to complete the characterization of mental accounting. Several implications to marketing, particularly in the ...

  15. Accounting Narratives and Impression Management

    OpenAIRE

    Brennan, Niamh; Merkl-Davies, Doris M.

    2013-01-01

    This chapter focuses on impression management in accounting communication. Impression management entails the construction of an impression by organisations with the intention to appeal to their audiences, including shareholders, stakeholders, the general public, and the media. If successful, it undermines the quality of financial reporting and capital misallocations may result. What is more, wider social and political consequences include unwarranted support by non-financial...

  16. SOME CONSIDERATIONS ON CLOUD ACCOUNTING

    Directory of Open Access Journals (Sweden)

    Doina Pacurari

    2014-01-01

    Full Text Available Cloud technologies have developed intensively during the last years. Cloud computing allows the customers to interact with their data and applications at any time, from any location, while the providers host these resources. A client company may choose to run in the cloud a part of its business (sales by agents, payroll, etc., or even the entire business. The company can get access to a large category of cloud-based software, including accounting software. Cloud solutions are especially recommended for small companies that do not have enough financial resources to invest in the IT infrastructure and in expensive accounting software. However, a special attention is required in the case of sensitive data, which should not be placed in a public cloud. All these aspects need to be discussed with the students, who should acquire the qualifications needed for operating with cloud applications. Our paper considers all the above issues regarding cloud computing for accountants and suggests some possibilities to approach these topics with the students.

  17. Detonation propagation in a high loss configuration

    Energy Technology Data Exchange (ETDEWEB)

    Jackson, Scott I [Los Alamos National Laboratory; Shepherd, Joseph E [CALTECH

    2009-01-01

    This work presents an experimental study of detonation wave propagation in tubes with inner diameters (ID) comparable to the mixture cell size. Propane-oxygen mixtures were used in two test section tubes with inner diameters of 1.27 mm and 6.35 mm. For both test sections, the initial pressure of stoichiometric mixtures was varied to determine the effect on detonation propagation. For the 6.35 mm tube, the equivalence ratio {phi} (where the mixture was {phi} C{sub 3}H{sub 8} + 50{sub 2}) was also varied. Detonations were found to propagate in mixtures with cell sizes as large as five times the diameter of the tube. However, under these conditions, significant losses were observed, resulting in wave propagation velocities as slow as 40% of the CJ velocity U{sub CJ}. A review of relevant literature is presented, followed by experimental details and data. Observed velocity deficits are predicted using models that account for boundary layer growth inside detonation waves.

  18. District Heating Network Design and Configuration Optimization with Genetic Algorithm

    DEFF Research Database (Denmark)

    Li, Hongwei; Svendsen, Svend

    2013-01-01

    and the pipe friction and heat loss formulations are non-linear. In order to find the optimal district heating network configuration, genetic algorithm which handles the mixed integer nonlinear programming problem is chosen. The network configuration is represented with binary and integer encoding...

  19. Perception of facial expressions produced by configural relations

    Directory of Open Access Journals (Sweden)

    V A Barabanschikov

    2010-06-01

    Full Text Available The authors discuss the problem of perception of facial expressions produced by configural features. Experimentally found configural features influence the perception of emotional expression of subjectively emotionless face. Classical results by E. Brunsvik related to perception of schematic faces are partly confirmed.

  20. A Mnemonic Method for Assigning the Electronic Configurations of Atoms

    Science.gov (United States)

    Iza, Nerea; Gil, Manuel

    1995-11-01

    A simple mnemonic method for predicting electronic configurations of the majority of the elements of the Periodic Table is shown. With this device it is necessary only to draw a linear diagram for "building up" the electronic configurations of atoms. The advantages and limitations of the method are considered.