WorldWideScience

Sample records for current accountability system

  1. The current state of accounting and analytical system of economic management in emergencies

    Directory of Open Access Journals (Sweden)

    D.O. Gritsishen

    2016-12-01

    Full Text Available The article reviewed the current state of organizational and methodological regulations from the perspective of regulation and specific to domestic enterprises. It was established that the accounting system is governed by a set of regulations at different levels and different areas of law. In connection with what was presented to an approach that involves systematizing legal regulation in terms of impact on the object, the subject and the elements method of accounting. It studied the system of analytical indicators calculated on the investigated companies. The research was conducted by examining the analytical reports analysts, internal auditors and the audit report in partial use of analytical procedures. The study was conducted in the following areas: evaluation of the effectiveness of fixed assets, estimation of efficiency of current assets, assessment of the efficiency of the production process, factor analysis and consideration of the effects of emergencies, methods of economic analysis of consequences of emergency measures and the effectiveness of their prevention and elimination.

  2. Improvements to the current classification of salary expenses in the accounting system of the enterprise

    Directory of Open Access Journals (Sweden)

    Fylypenko Anna

    2016-04-01

    Full Text Available The article considers the existing classification of salary expenses in Ukraine. The analysis of the classifications of such costs in management and accounting is carried out. The article suggests approaches for improvement in the cost-accounting system for the respective enterprise features, which greatly facilitates the management of salary expenses and allows the search of reserves to reduce them.

  3. 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)

  4. Current account imbalances in the euro area

    Directory of Open Access Journals (Sweden)

    Klára Plecitá

    2013-01-01

    Full Text Available While the current account balance for the euro area as a whole has been in balance, divergences in current account positions among the euro-area members have widened since the introduction of the common currency euro. During the last 13 years Portugal, Greece and Spain have run large and persistent current account deficits, whereas Luxembourg, the Netherlands, Finland or Germany have displayed during the same period large and persistent surpluses. However, there is no unambiguous agreement among economists, whether this divergence of current account positions of the euro-area countries mirrors growing intra-euro-area imbalances (Gros, 2012 or just reflects proper functioning of the European integration process (Schmitz and von Hagen, 2009. Therefore, the aim of this paper is to estimate equilibrium current account position for each of the original 12 euro area countries so that it is possible to assess whether the divergence of intra-euro current account balances could be explained on the basis of economic fundamentals or it just reflects misallocation of resources and thus macroeconomic imbalances. The equilibrium current account balance is estimated using a panel-econometric technique for a sample of 30 industrial countries, which represent euro-area member states and their main business partners, over the period 1993–2011. Economic fundamentals affecting the equilibrium current account position are selected on the basis of the saving-investment balance, the trade balance and the net income balance, to ensure that we take into an account all theoretically important explanatory variables. We find that the main determinants of current account norms in our sample are fiscal balance, a country’s net international investment position, oil balance and a country’s stage of economic development. The major part of the euro-area countries exhibits current account positions close to their equilibrium levels with the exception of the Netherlands and

  5. Library Labor Cost Accounting System.

    Science.gov (United States)

    Du Bois, Dan

    The Library Labor Cost Accounting System will provide visibility on current costs of manually processing library materials, at each campus as well as system-wide. The scope of the study includes the following: (1) 100 individual activities, grouped into 14 functional areas, e.g., Ordering, Receiving; and into 3 major operations: Acquisitions,…

  6. 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...

  7. 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.

  8. Automated attendance accounting system

    Science.gov (United States)

    Chapman, C. P. (Inventor)

    1973-01-01

    An automated accounting system useful for applying data to a computer from any or all of a multiplicity of data terminals is disclosed. The system essentially includes a preselected number of data terminals which are each adapted to convert data words of decimal form to another form, i.e., binary, usable with the computer. Each data terminal may take the form of a keyboard unit having a number of depressable buttons or switches corresponding to selected data digits and/or function digits. A bank of data buffers, one of which is associated with each data terminal, is provided as a temporary storage. Data from the terminals is applied to the data buffers on a digit by digit basis for transfer via a multiplexer to the computer.

  9. DETERMINANTS OF CURRENT ACCOUNT DEFICIT AND ECONOMY POLICIES PRACTICES FOR CURRENT ACCOUNT DEFICIT IN TURKISH ECONOMY

    Directory of Open Access Journals (Sweden)

    Veysel Karagol

    2017-03-01

    Full Text Available In last years with the impact of rapid globalization and financiallisation current account deficit became a major problem for Turkish economy. Hence, many studies have been conducted foreseeing for policy recommendations and precautions against the current deficit. In this study, by considering determinants of current account deficit and implemented policies, it is intended to provide policy recommendations for closing the deficit. As part of this goal, the determinants of current account deficit and impacts of the determinantsa re discussed. Also, by mentioning monetary and fiscal policies during the period 2003-2015 overall assessment of the policies and a set of policiy recommendations for the next periods were presented. The most important result achieved by the study is applying discussed structural reforms in able to have quick progress in dealing with the current account deficit would have a great effect.

  10. 地方政府教育課責系統現況與成效探究 Educational Accountability System in Local Government: Current Conditions and Impact

    Directory of Open Access Journals (Sweden)

    賴彥全 Yen-Chywan Lai

    2014-09-01

    Full Text Available 受新右派主義與新公共管理思潮影響,政治治理(governance)納入績效回應等觀念,對於公部門課責(accountability)需求高漲,以確保官僚組織的高績效與高回應性。本研究以地方縣市政府課責系統為焦點,以活化課程為研究對象,探討地方教育課責系統之運作途徑、效果以及影響因素。先由文獻歸納課責五大機制-科層課責、法律課責、政治課責、專業課責、社會課責,再透過個案研究,以臺北縣(現為新北市)活化課程為例,透過文件分析、訪談,探討縣市政府之課責系統。結果發現,科層課責因法制及政治因素成效不彰,法律課責以經費掌控為主政治性強,政治課責具影響力但與選舉連結有限,專業課責受文化因素影響並不顯著,社會課責力道強但受壓力團體影響。各課責機制間存在相互影響,以及政治考量介入之情形。 The emerging influences of the “New Right” and the “New Public Management” have prompted the government to incorporate additional ideas of market principles and responsiveness in their management. A public accountability system is established when the demands for efficiency and answerability increase. Because local governments are currently the major providers of education, examining how the educational accountability system functions in local government is crucial. The concepts, types, and operations of accountability systems in local governments were examined. Five types of accountability system, namely hierarchical accountability, legal accountability, political accountability, professional accountability, and social accountability, were considered. Language Enrichment Curriculum of Taipei County (now New Taipei City was used as the case for study. Document analysis and interviews were used to collect information on how the five types of accountability system functioned in this

  11. Analytical Model and Characteristics of Current-Observer-Based Induction Motor Speed-Sensorless Vector Control System Taking into Account Iron Loss

    Science.gov (United States)

    Tsuji, Mineo; Xu, Fujin; Tsuruda, Yasutaka; Hamasaki, Shin-Ichi

    We have proposed a current-observer-based speed-sensorless vector control system that is in a rotating reference frame and takes into account iron loss. By deriving a linear model and by computing the trajectories of poles and zeros, the system stability on various parameters such as operating points, observer gain, controller gain and stator resistance has been investigated. Furthermore, an exact analytical model including PWM control, dead time and non-ideal features of power devices is developed. The characteristic improvement and stability limit of the proposed system are discussed by simulation and experiment.

  12. 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...

  13. Challenges of Environmental Management Accounting ?- Current Accounting Practices

    OpenAIRE

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

    2008-01-01

    The goal of our paper is to reduce some of the international confusion generated on such an important topic by providing a general framework and set of definitions for Environmental Management Accounting (EMA). Environmental Management Accounting is a relatively new tool in environmental management defined as the identification, collection, estimation, analysis, internal reporting, and use of materials and energy flow information, environmental cost information, and other cost information for...

  14. Development of accounting quality management system

    Directory of Open Access Journals (Sweden)

    Plakhtii T.F.

    2017-08-01

    Full Text Available Accounting organization as one of the types of practical activities at the enterprise involves organization of the process of implementation of various kinds of accounting procedures to ensure meeting needs of the users of accounting information. Therefore, to improve its quality an owner should use tools, methods and procedures that enable to improve the quality of implementation of accounting methods and technology. The necessity of using a quality management system for the improvement of accounting organization at the enterprise is substantiated. The system of accounting quality management is developed and grounded in the context of ISO 9001:2015, which includes such processes as the processes of the accounting system, leadership, planning, and evaluation. On the basis of specification and justification of the set of universal requirements (content requirements, formal requirements the model of the environment of demands for high-quality organization of the computerized accounting system that improves the process of preparing high quality financial statements is developed. In order to improve the system of accounting quality management, to justify the main objectives of its further development, namely elimination of unnecessary characteristics of accounting information, the differences between the current level of accounting information quality and its perfect level are considered; the meeting of new needs of users of accounting information that have not been satisfied yet. The ways of leadership demonstration in the system of accounting quality management of accounting subjects at the enterprise are substantiated. The relationship between the current level of accounting information quality and its perfect level is considered. The possible types of measures aimed at improving the system of accounting quality management are identified. The paper grounds the need to include the principle of proper management in the current set of accounting

  15. 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...

  16. 47 CFR 32.4000 - Current accounts and notes payable.

    Science.gov (United States)

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Current accounts and notes payable. 32.4000....4000 Current accounts and notes payable. (a) This account shall include:(1) All amounts currently due... interest payable under monthly settlements on short-term loans, advances, and open accounts. It shall...

  17. 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.

  18. 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.

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

    OpenAIRE

    DAŞTAN, Abdulkerim; Sercan EROL

    2014-01-01

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

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

    OpenAIRE

    DAŞTAN, Abdulkerim; Sercan EROL

    2011-01-01

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

  1. Current Account Balance and Dollar Standard: Exploring the Linkages

    NARCIS (Netherlands)

    Steiner, Adreas

    2014-01-01

    This paper examines whether the international role of the dollar as main global reserve currency has contributed to persistent current account imbalances. To this end, we analyse how central banks' accumulation of reserve assets affects the current account balance of both reserve-accumulating and re

  2. Tritium accountancy in fusion systems

    Energy Technology Data Exchange (ETDEWEB)

    Klein, J.E.; Clark, E.A.; Harvel, C.D.; Farmer, D.A.; Tovo, L.L.; Poore, A.S. [Savannah River National Laboratory, Aiken, SC (United States); Moore, M.L. [Savannah River Nuclear Solutions, Aiken, SC (United States)

    2015-03-15

    The US Department of Energy (DOE) has clearly defined requirements for nuclear material control and accountability (MCA) of tritium whereas the International Atomic Energy Agency (IAEA) does not since tritium is not a fissile material. MCA requirements are expected for tritium fusion machines and will be dictated by the host country or regulatory body where the machine is operated. Material Balance Areas (MBA) are defined to aid in the tracking and reporting of nuclear material movements and inventories. Material sub-accounts (MSA) are established along with key measurement points (KMP) to further subdivide a MBA to localize and minimize uncertainties in the inventory difference (ID) calculations for tritium accountancy. Fusion systems try to minimize tritium inventory which may require continuous movement of material through the MSA. The ability of making meaningful measurements of these material transfers is described in terms of establishing the MSA structure to perform and reconcile ID calculations. For fusion machines, changes to the traditional ID equation will be discussed which includes breeding, burn-up, and retention of tritium in the fusion device. The concept of 'net' tritium quantities consumed or lost in fusion devices is described in terms of inventory taking strategies and how it is used to track the accumulation of tritium in components or fusion machines. (authors)

  3. 228 Empirical Analysis of Fiscal Policy Shocks and Current Account ...

    African Journals Online (AJOL)

    First Lady

    2013-01-28

    Jan 28, 2013 ... extension by Obstfeld and Rogoff, (1995) in open economy macroeconomics .... worsens the U.S. current account deficit by 47 cents by using Romer and ..... crowding-out hypothesis in Pakistan's manufacturing industry. The.

  4. Policy and Current Account Determination under Floating Exchange Rates

    OpenAIRE

    Hans Genberg; Alexander K. Swoboda

    1989-01-01

    The determinants of current account imbalances under floating exchange rates are analyzed. The analysis provides a framework within which the sources of, and the remedies for, the current account imbalances between the United States, Japan, and the Federal Republic of Germany can be discussed. The effects of various government policies are emphasized, in particular the differences between expenditure-changing and expenditure-switching policies. Short-run and long-run considerations are invest...

  5. TRITIUM ACCOUNTANCY IN FUSION SYSTEMS

    Energy Technology Data Exchange (ETDEWEB)

    Klein, J. E.; Farmer, D. A.; Moore, M. L.; Tovo, L. L.; Poore, A. S.; Clark, E. A.; Harvel, C. D.

    2014-03-06

    The US Department of Energy (DOE) has clearly defined requirements for nuclear material control and accountability (MC&A) of tritium whereas the International Atomic Energy Agency (IAEA) does not since tritium is not a fissile material. MC&A requirements are expected for tritium fusion machines and will be dictated by the host country or regulatory body where the machine is operated. Material Balance Areas (MBAs) are defined to aid in the tracking and reporting of nuclear material movements and inventories. Material subaccounts (MSAs) are established along with key measurement points (KMPs) to further subdivide a MBA to localize and minimize uncertainties in the inventory difference (ID) calculations for tritium accountancy. Fusion systems try to minimize tritium inventory which may require continuous movement of material through the MSAs. The ability of making meaningful measurements of these material transfers is described in terms of establishing the MSA structure to perform and reconcile ID calculations. For fusion machines, changes to the traditional ID equation will be discussed which includes breading, burn-up, and retention of tritium in the fusion device. The concept of “net” tritium quantities consumed or lost in fusion devices is described in terms of inventory taking strategies and how it is used to track the accumulation of tritium in components or fusion machines.

  6. Accounting provision for corporate management system functioning

    OpenAIRE

    Пилипенко, Олексій Іванович

    2017-01-01

    The peculiarities of accounting provision for corporate management system functioning have been considered. The levels and basic problems of accounting organization in corporations have been determined.

  7. A sustainability analysis of Serbia’s current account deficit

    Directory of Open Access Journals (Sweden)

    Boljanović Srđan

    2012-01-01

    Full Text Available The global economic crisis have important implications for international capital movements, which further sharpens the question of the sustainability of permanent current account deficits in Southeast Europe. The goal of this paper is to analyze the medium and long-term sustainability of Serbia’s current account deficit. The first part of the paper presents a factor analysis of the sustainability of Serbia’s current account deficit. In the second part of the paper the theoretical model created by Milesi-Ferretti and Razin is used to access Serbia’s medium term current account sustainability. On the basis of Reisen’s theoretical work (Reisen methodology and by adding net reinvested earnings from foreign direct investment to the model, a new (modified model for assessing the long-term sustainability of a country’s current account deficit is presented. The created model was used for assessing the long-term sustainability of Serbia’s current account deficit.

  8. The Intertemporal Approach to the Current Account: Evidence for Chile

    Directory of Open Access Journals (Sweden)

    Sergio A. Salas Landeau

    2002-03-01

    Full Text Available This paper studies the existence of "excess" current-account imbalances in Chile in the 1960-1999 period. This phenomenon is modelled using present value tests that allow for variable interest rates and exchange rate fluctuations. Despite its simplicity, most of the observed imbalances in the current account are accounted for by the model. Results suggest that using models where agents behave as forward-looking rational agents, is a valid framework. Moreover, the analysis highlights the rel-evance of variable interest rates and exchange rates. Results also imply that capital controls, that were widely used in the period under study, were not effective.

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

    DEFF Research Database (Denmark)

    Baldvinsdottir, Gudrun; Burns, John; Nørreklit, Hanne

    2010-01-01

    to place substantial trust in the software. The paper relates these changes to trends in contemporary social practices, and reflects in the light of recent events in the financial markets and global economy more generally. Originality/value - This paper contributes by adding more insight to the diffusion...... and the social practice of management accounting; in particular, whether these adverts are producing an image of management accountants who are in control of their management accounting system or who are controlled by it. The paper also discusses whether these adverts reflect changes in broader social practices...

  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. 5 CFR 10.2 - Accountability systems.

    Science.gov (United States)

    2010-01-01

    ... 5 Administrative Personnel 1 2010-01-01 2010-01-01 false Accountability systems. 10.2 Section 10.2 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT CIVIL SERVICE RULES AGENCY ACCOUNTABILITY SYSTEMS; OPM AUTHORITY TO REVIEW PERSONNEL MANAGEMENT PROGRAMS (RULE X) § 10.2 Accountability systems. The Director...

  12. User-Oriented Project Accounting System.

    Science.gov (United States)

    Hess, Larry G.; Alcorn, Lisa S.

    1990-01-01

    The project accounting system used by the University of Illinois Urbana-Champaign School of Chemical Sciences exchanges financial data with the campus' central accounting system and allows integration of this information with user-entered data to produce an easily read, fully obligated project accounting statement for the budget and period…

  13. Innovations in an Accounting Information Systems Course.

    Science.gov (United States)

    Shaoul, Jean

    A new approach to teaching an introductory accounting information systems course is outlined and the potential of this approach for integrating computers into the accounting curriculum at Manchester University (England) is demonstrated. Specifically, the use of a small inventory recording system and database in an accounting information course is…

  14. Intertemporal solvency of Turkey’s current account

    Directory of Open Access Journals (Sweden)

    Binatli Oğuş Ayla

    2012-01-01

    Full Text Available We test for sustainability of Turkey’s current account position between 1987 and 2009 using the intertemporal solvency model of Craig S. Hakkio and Mark Rush (1991 and Steven Husted (1992. According to this approach, the intertemporal budget constraint is satisfied if there is cointegration between exports and imports+ (which include imports, net interest income and unilateral transfer payments. We test for, and find evidence of, cointegration using the standard Johansen test as well as the Allan W. Gregory and Bruce Hansen (1996 test. The latter allows for a structural break in the cointegrating relation. Further, dynamic GLS estimation shows a statistically significant relation between exports and imports+, although, we reject strong current account sustainability. Our evidence suggests that Turkey remains vulnerable to reversals in capital flows, but we believe this vulnerability will diminish as the service component of trade increases.

  15. The Effect of the Current Account Balance on Interest Rates

    OpenAIRE

    1997-01-01

    The international capital market is the marginal provider of capital to the Canadian economy, and the current account balance is the measure of demand pressure from Canadian borrowing in that market. If the foreign supply of capital to Canada is less than perfectly elastic, Canadian interest rates will have to rise as Canadian borrowing increases. Past attempts to test empirically for the effect of Canadian fiscal policy on interest rates have generally been unsuccessful, because the link bet...

  16. POLICE ACCOUNTABILITY SYSTEM IN ENGLAND AND WALES

    OpenAIRE

    Balcıoğlu, Ercan; Pala, Erkan

    2015-01-01

    This article provides the reader with a literature review with the aim of finding out about the origin and system of police accountability in England and Wales. It is hoped that the article will help to identify some important conceptual considerations that ought to betaken into account by any professional and responsible police departments seeking to embrace accountability in its policing procedures.This article explores the sensitive issue of police accountability to civilian oversight bodi...

  17. Current account deficit sustainability in selected transition economies

    Directory of Open Access Journals (Sweden)

    Aleksander Aristovnik

    2006-05-01

    Full Text Available The article examines the question of whether the current account deficits seen inselected transition economies in recent years mainly as a symptom of the dynamiceconomic activity of the catching-up process are a source of potentialmacroeconomic destabilisation. Given the possible significant reduction of capitalflows, as well as restrictions and lessons from recent financial crises, currentaccount deficits must be closely monitored in the region. In this respect, the issue of‘current account sustainability’ in seventeen transition economies is investigated.For this purpose, two accounting frameworks (Milesi-Ferreti and Razin, 1996;Reisen, 1998 based on certain strict assumptions are employed. The results showthat if the observed level of foreign direct investment (FDI flows is kept in themedium run almost all countries could optimally have a higher level of externaldeficit, with the exception of countries such as Baltic States, Hungary, Macedonia,Moldova and Romania. Accordingly, the maintenance of relatively large FDIinflows (especially greenfield investments to national economies is a key priority insecuring future external sustainability. In the end, the results indicate that currentaccount deficits of transition economies that exceed 5 percent of GDP generallyinvolve problems of their external sustainability

  18. Fostering a culture of accountability through a performance appraisal system.

    Science.gov (United States)

    Gillani, Asmita; Jarvi, Kristine; De Angelis, Andrew

    2005-01-01

    The current climate in Canadian healthcare requires that healthcare providers be more accountable to the government and other stakeholders. Using a well-structured performance appraisal system that is based on quantifiable objectives and standards, a high level of accountability can be achieved. The objective of this article is to demonstrate how a sound performance appraisal system can increase accountability and performance of healthcare organizations and their senior management.

  19. Accounting balance sheet as a system

    Directory of Open Access Journals (Sweden)

    Lukin Vladimir

    2016-04-01

    Full Text Available The article actualizes the need to study the systematic approach and accountants’ systematical thinking based on the analysis of the systems theory basic provisions, the applicability of the system properties to the "balance sheet" category and to explore the basic tenets of the existing schools of accounting. It is proved that the accounting is a complex socio-technical system; justified that the study of accounting from the perspective of a systematic approach will enable a better understanding of its structure, principles of functioning and the role of an accountant in its practical implementation.

  20. Considerations on Accounting Intelligent Systems Importance

    Directory of Open Access Journals (Sweden)

    2007-01-01

    Full Text Available Managers begin to realize the importance of artificial intelligence technologies for their organizations. Knowledge is today seen as the main organizational resource and that is what intelligent systems are about: manipulating knowledge. In this paper we highlight the main reasons that an accountant can bring to his managers to emphasize this idea: intelligent systems are really needful in modern accounting.

  1. THE EVOLUTION OF ACCOUNTING INFORMATION SYSTEMS

    Directory of Open Access Journals (Sweden)

    Andreea C. BENDOVSCHI

    2015-04-01

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

  2. Defects and Improvements in the Current Accounting System of Medical and Health Organizations%现行医疗卫生机构会计制度中存在的缺陷与改进意见

    Institute of Scientific and Technical Information of China (English)

    刘洋

    2015-01-01

    The hospital financial accounting system plays an essential role in hospital management. Since the new century, the state has deepened the reform of medical system, so strengthening the hospital financial accounting management to im-prove the overall benefit of the hospital become the inevitable requirement for hospital to achieve sustainable development. The existing hospital financial accounting system is an important content of reform of hospital accounting work, which can makes the hospital is more adapt to the development of market economy, and improve hospital financial management and supervision level, to give a standard to the hospital financial behavior. In the process of hospital management, it is also the important way to realize the integration of hospital accounting and international practice and realize the modernization.. The main defects in the current hospital finance and accounting system in the presence of analysis, combined with the actual situation, put forward effective suggestions and realize the modernization and informationization of hospital accounting work, promote the further development of the hospital management.%医院财务会计制度工作在医院管理中始终扮演着必不可少的角色。新世纪以来,国家不断深化医疗体制改革,因此加强医院财务会计管理提高医院的总体效益成为医院实现可持续发展的必然要求。现行医院财务会计制度是医院会计工作的重要改革内容,其可以促使医院更加适应市场经济的发展,并且提高医院财务管理与监督水平,对医院财务行为予以规范。在医院经营过程中,其也是实现医院会计和国际惯例接轨、实现现代化的重要途径。该研究主要对现行医院财务会计制度中存在的缺陷进行分析,结合实际情况,提出有效的改进意见,实现医院会计工作的现代化、信息化,促进医院经营的进一步发展。

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

    Directory of Open Access Journals (Sweden)

    CARAIMAN ADRIAN-COSMIN

    2015-03-01

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

  4. AKRO/SF: Catch Accounting System (CAS)

    Data.gov (United States)

    National Oceanic and Atmospheric Administration, Department of Commerce — The Catch Accounting System (CAS) creates total catch estimates for the groundfish fisheries in the Bering Sea/Aleutian Islands and Gulf of Alaska. Each year, quotas...

  5. CURRENT ACCOUNT DEFICIT AND ECONOMIC GROWTH IN ARMENIA

    Directory of Open Access Journals (Sweden)

    Arus Tunian

    2015-07-01

    Full Text Available The article is devoted to the study of the problem of economic growth in Armenia. It is identified the nature of the balance of payments of the country, indicating a net debtor position, which leads to inherent deterioration of the international investment position. A small open economy of Armenia moves to a new phase of development, in the frame of the integration processes within the Customs Union and the Eurasian Economic Union of Russia, Belarus and Kazakhstan. One of the main characteristics of the Armenian economy vulnerability remains a negative balance in foreign trade, which continues to grow, despite the export growth. Economic growth is provided, as before, mostly due to the sale of raw materials - non-ferrous metals and metal ores, both in the primary as well as in the previous preprocessing. Estimating the econometric VAR models revealed that the negative current account impacts on GDP growth negatively.

  6. User's Satisfaction of Multiple Accounting Record System.

    Science.gov (United States)

    Chen, M C; Yu, H C

    2016-01-01

    The study hospital had developed a multiple account recording system that generates the accounting information of the consumed materials based on daily nursing records. A questionnaire survey was delivered to further investigate the impact of the system. Four concepts of the system were investigated. (1) Supportive and time saving; (2) impact on workflows and job satisfactions; (3) ease of use; and (4) overall satisfactions. The system scored 4.03 out of 5 as the highest for helpfulness for daily practices, 3.98 for decrease the time for recording material consumptions, 3.98 for actually changed the way they work. Users mostly expressed positive attitude towards the system.

  7. Islamic Theoretical Intertemporal Model of the Current Account

    Directory of Open Access Journals (Sweden)

    Hassan Belkacem Ghassan

    2016-06-01

    Full Text Available This paper aims to develop an Islamic intertemporal model of the current account based on the prevailing theoretical and empirical literature of PVMCA (Obstfeld and Rogoff, 1996, Cerrato et al., 2014. The proposed model is based on the budget constraint of the present and future consumption, which depends on the obligatory Zakat from the income and assets, the return rate on the owned assets, the inheritance linking previous to subsequent generation. Using logarithmic utility function, featured by a unitary elasticity of intertemporal substitution and a unitary coefficient of relative risk aversion, we show through Euler equation of consumption that there is an inverse relationship between consumption growth from the last age to the first one and the Zakat rate on assets. The outcomes of this result are that the Zakat on assets disciplines the consumer to have more rationality in consumption, and allows additional marginal assets for future generations. By assuming a unitary subjective discount rate, we indicate that the more the return rate on assets is high, the more the consumption growth between today and tomorrow will be fast. Through the budget constraint, if Zakat rate on the Zakatable assets is greater than Zakat rate on income, this leads to a relative expansion in private consumption of the wealthy group. Besides, we point out that an increase in return rate on assets, can drive to increasing or decreasing current consumption, because the substitution and income effects work in opposite ways.

  8. THE NEED FOR MANAGERIAL ACCOUNTING SYSTEMS

    Directory of Open Access Journals (Sweden)

    Flavius-Andrei GUINEA

    2016-12-01

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

  9. New Computer Account Management System on 22 November

    CERN Multimedia

    IT Department

    2010-01-01

    On 22 November, the current management system called CRA was replaced by a new self-service tool available on a Web Portal. The End-Users can now manage their computer accounts and resources themselves through this Web Portal. The ServiceDesk will provide help or forward requests to the appropriate support line in case of specific requests. Account management tools The Account Management Portal allows you to: Manage your primary account; Change your password; Create and manage secondary and service accounts; Manage application and resource authorizations and settings; Find help and documentation concerning accounts and resources. Get Help In the event of any questions or problems, please contact the ServiceDesk (phone +41 22 767 8888 or it.servicedesk@cern.ch) The Account Management Team

  10. Accounting and Controlling Business Management System

    Directory of Open Access Journals (Sweden)

    David Mareš

    2016-12-01

    Full Text Available The author examines an efficient accounting and management system that gives a true picture of an economic reality with a direct link to the consumer to achieve maximum effectiveness of financial planning and the business as a whole. By this, the accounting information system and its role across the entire business is defined and linked to other subsystems of the business information system at the same time. On the basis of inputs and outputs from information accounting system, the author makes conclusions with regard to linking the accounting information system to preferences and social status of the customer, both using Customer Relationship Management or through his consump - tion expenditures in relation to his consumption needs pyramid and preferences. The paper expands the scientific knowledge in broader context, as it does not examine the given factors of business success separately, but rather in its entirety forming a direct link consumer – accounting information system – controlling – financial plan – performance of individual departments – business performance.

  11. Accounting for Investement Property Under Romanian Accounting System

    National Research Council Canada - National Science Library

    Raluca Sava

    2015-01-01

    .... Internationally their accounting treatment is presented by the IAS 40 Investment property issued in 2000 and being operative for annual periods beginning on or after 1 January 2001 with a number...

  12. Patient Accounting Systems: Are They Fit with the Users' Requirements?

    Science.gov (United States)

    Ayatollahi, Haleh; Nazemi, Zahra; Haghani, Hamid

    2016-01-01

    A patient accounting system is a subsystem of a hospital information system. This system like other information systems should be carefully designed to be able to meet users' requirements. The main aim of this research was to investigate users' requirements and to determine whether current patient accounting systems meet users' needs or not. This was a survey study, and the participants were the users of six patient accounting systems used in 24 teaching hospitals. A stratified sampling method was used to select the participants (n = 216). The research instruments were a questionnaire and a checklist. The mean value of ≥3 showed the importance of each data element and the capability of the system. Generally, the findings showed that the current patient accounting systems had some weaknesses and were able to meet between 70% and 80% of users' requirements. The current patient accounting systems need to be improved to be able to meet users' requirements. This approach can also help to provide hospitals with more usable and reliable financial information.

  13. Energy accounting and optimization for mobile systems

    Science.gov (United States)

    Dong, Mian

    Energy accounting determines how much a software process contributes to the total system energy consumption. It is the foundation for evaluating software and has been widely used by operating system based energy management. While various energy accounting policies have been tried, there is no known way to evaluate them directly simply because it is hard to track every hardware use by software in a heterogeneous multi-core system like modern smartphones and tablets. In this thesis, we provide the ground truth for energy accounting based on multi-player game theory and offer the first evaluation of existing energy accounting policies, revealing their important flaws. The proposed ground truth is based on Shapley value, a single value solution to multi-player games of which four axiomatic properties are natural and self-evident to energy accounting. To obtain the Shapley value-based ground truth, one only needs to know if a process is active during the time under question and the system energy consumption during the same time. We further provide a utility optimization formulation of energy management and show, surprisingly, that energy accounting does not matter for existing energy management solutions that control the energy use of a process by giving it an energy budget, or budget based energy management (BEM). We show an optimal energy management (OEM) framework can always outperform BEM. While OEM does not require any form of energy accounting, it is related to Shapley value in that both require the system energy consumption for all possible combination of processes under question. We provide a novel system solution that meet this requirement by acquiring system energy consumption in situ for an OS scheduler period, i.e.,10 ms. We report a prototype implementation of both Shapley value-based energy accounting and OEM based scheduling. Using this prototype and smartphone workload, we experimentally demonstrate how erroneous existing energy accounting policies can

  14. Characteristics of Company Accounting Information System

    Directory of Open Access Journals (Sweden)

    Marija Tokić

    2011-12-01

    Full Text Available Information has always presented an important factor of human activity. As a resource that guided human activity, information was gathered, stored, analysed and distributed in different ways throughout the history. Today, information system is a necessity in the global business system. Globalisation processes have changed the traditional concept of doing business and brought about the need for information management as an integral part of overall company assets and rapid development of information and communication technology. Regardless of the benefits and advantages that may be offered by the systems, companies do business to earn profit. In this sense information systems should be considered as investment. Although investment costs can be determined relatively precisely, benefits offered by the systems are more difficult to measure and they require comprehensive consideration of all aspects of doing business to which the systems refer. Accounting is an information subsystem of the single information system of a company. Its purpose is to provide comprehensive, systematic and permanent presentation of data and information, based on documents that refer to all elements contained in business subsystems and the business system of the company as a whole. Information resulting from accounting and information system is contained in accounting reports, i.e. calculations, estimates and analyses within which it is presented to the management.

  15. A national accounting system for worker flows

    NARCIS (Netherlands)

    Broersma, L; den Butter, FAG; Kock, U

    We present a national accounting system for the construction of a consistent macro data set for worker flows. It is an alternative to micro data sets on gross labour flows derived from panels. The method is applied to construct annual flow data for The Netherlands for 1997. (C) 2000 Elsevier Science

  16. PROTECTION OF HOUSEHOLD APPLIANCES INDUCTION MOTORS AGAINST OVERCURRENT TAKING INTO ACCOUNT NONLINEAR DISTORTION OF PHASE CURRENT

    Directory of Open Access Journals (Sweden)

    A.G. Sereda

    2015-06-01

    Full Text Available Purpose. Theoretical justification and engineering of induction motors heat protection method from overload currents taking into account nonlinear distortion of the phase current and implementation as a microprocessor device functioning algorithm. Methodology. To solve the problem used the theory of the representing complex harmonic oscillations analog signals expansion into the oscillation spectrum forming elementary harmonic components in order to compare their properties by applying the theory of discrete signals and systems, as well as methods of spectral analysis and discrete signals filtering. The harmonic analysis versatility is that any periodic signal may be synthesized from harmonic oscillation of certain amplitude, frequency and initial phase. A mathematical model for determining the phase current harmonic content of power supply networks with isolated neutral and non-linear loads types and, as a consequence, the distortion of sinusoidal phase current change is developed by multiplying the analog current in time dependency on the grate delta-function with different sampling intervals, in which the use of simple and widely used in relay protection units, in particular electronic overcurrent relays, mathematical operations of integration squares instantaneous current allows the most in harmony with the mathematical tools to build other network protection types. Findings. The necessity to increase the sensitivity of the induction motors heat protection from overload currents taking into account nonlinear distortion of the phase currents is proved. By nonlinear distortion harmonic analysis of the phase currents the motor protection reliability increasing provided by taking into account the higher harmonic components of the phase currents, which causes to additional losses and heating of the stator winding. It uses the simplest and widely used in protective relaying mathematical apparatus determining of most significant higher harmonics

  17. Display of the information model accounting system

    Directory of Open Access Journals (Sweden)

    Matija Varga

    2011-12-01

    Full Text Available This paper presents the accounting information system in public companies, business technology matrix and data flow diagram. The paper describes the purpose and goals of the accounting process, matrix sub-process and data class. Data flow in the accounting process and the so-called general ledger module are described in detail. Activities of the financial statements and determining the financial statements of the companies are mentioned as well. It is stated how the general ledger module should function and what characteristics it must have. Line graphs will depict indicators of the company’s business success, indebtedness and company’s efficiency coefficients based on financial balance reports, and profit and loss report.

  18. ACCOUNTING SYSTEMS AND THEIR CONVERGENCES NOWADAYS

    Directory of Open Access Journals (Sweden)

    DARABOS Eva

    2014-07-01

    Full Text Available The expansion of opportunities and the disappearance of country borders make the answering the question increasingly urgent that which country’s or region’s acts and customs as precedents the accounting created for measuring the economic performance should use in the future. The fact makes this question especially interesting that these acts and customs often differ from each other significantly even within a region. The objective of the study is to introduce the major accounting systems (US GAAP, EU directives, IFRS and their supporting institutional background in a conception way with a special regard on compiling financial statements on the basis of IFRS. The accounts should include not only validity but the preciseness expected by both the owners and the creditors focusing on consistency, the usefulness, transparency and unambiguousness of the contained pieces of information. All these are especially important when a given enterprise or an enterprise-group represents itself in several countries or continents. The actuality of the topic is strengthened by the fact that more and more entities being interested even in abroad require to use a system based on internationally accepted standards as a basis when compiling annual accounts and consolidation for the sake of comparability.

  19. Financial markets and the current account: emerging Europe versus emerging Asia

    OpenAIRE

    Herrmann, Sabine; Winkler, Adalbert

    2009-01-01

    Financial globalisation has been associated with divergent current account patterns in emerging market economies. While countries in emerging Asia have been running sizeable current account surpluses, countries in emerging Europe have been facing large current account deficits. In this paper we test for the relevance of financial market characteristics in explaining divergent current account patterns in emerging Europe and emerging Asia based on the assumption that both regions constitute two...

  20. FINANCIAL-ACCOUNTING INFORMATION SYSTEMS – RATIO BETWEEN ACCOUNTING ORGANISATION SYSTEM AND INFORMATIC APPROACH

    Directory of Open Access Journals (Sweden)

    CODREANU DIANA ELENA

    2012-05-01

    Full Text Available Practical activities have lately started to use complex financial-accounting informatic systems on a large scale, facilitating the establishment of a background for improving informational processes and substantiating decisions, also taking account of the requirements when implementing the mechanism of market-oriented economy.The financial-accounting informatic system in any economic organisation has the role to show the data and outcomes of company economic performance in a format that is beneficial and useful to accountants and managers in order to ensure the good running of their companies. Thus, when information is necessary to substantiate a decision in terms of economic matters, the field of financial-accounting data along with the related informatic system provide the information needed for three management functions: planning, control and evaluation.

  1. United States current account deficits: a stochastic optimal control analysis

    OpenAIRE

    Stein, Jerome L.

    2006-01-01

    The "Pessimists" and the "Optimists" disagree whether the US external deficits and the associated buildup of US net foreign liabilities are problems that require urgent attention. A warning signal should be that the debt ratio deviates significantly from the optimal ratio. The optimal debt ratio or debt burden should take into account the vulnerability of consumption to shocks from the productivity of capital, the interest rate and exchange rate. The optimal debt ratio is derived from inter-t...

  2. The value of crop germplasm and value accounting system

    Institute of Scientific and Technical Information of China (English)

    WANG Xiaowei; DING Guangzhou; CHANG Ying

    2007-01-01

    The value evaluation and accounting of crop germplasm not only provides the theory and method for the price of germplasm, thus makes further lawful and fair transactions, but also ensures the benefits of crop germplasm owners and is also instructive in keeping the foodstuff safety. This paper founded a multidimensional value accounting system, which included physical accounting, value accounting and quality index accounting; individual accounting and total accounting; quantity accounting and quality accounting.

  3. The Current G20 Taxation Agenda: Compliance, Accountability and Legitimacy

    Directory of Open Access Journals (Sweden)

    Dries Lesage

    2014-11-01

    Full Text Available This article analyzes the recent G20 initiatives on taxation, more precisely on “base erosion and profit shifting” (BEPS in the area of corporate taxation and the new G20 norm of automatic exchange of information (AEoI with regard to foreign accounts. After having reflected on the special relationship between the G20 and the OECD, the discussion proceeds through the lens of compliance, accountability and legitimacy. In terms of compliance, the G20 is still in the phase of delivering as a group on recent promises with regard to global standard setting. Compliance to these standards by G20 member states (and third countries is expected to start in the coming years. As to accountability, the G20 and OECD already have ample experience with the peer-review process and public reporting on the G20/OECD standard of information exchange upon request. For AEoI and BEPS the OECD will be designated as the prime mechanism to monitor compliance as well. Both initiatives, which are attempts at universal governance, suffer from legitimacy issues, more precisely because the G20 and OECD exclude most developing countries. Moreover, the policy outputs are not necessarily adjusted to developing countries’ needs and interests. Since a few years, both G20 and OECD attempt to address this issue through institutional fixes, extensive consultations with developing countries and modifications at the level of content.

  4. 新《医院会计制度》实施后现行医保结算方式对医院会计核算的影响%The Effects of Current Medical Insurance Payment on Hospital Accounting after the Implementation of New Hospital Accounting System

    Institute of Scientific and Technical Information of China (English)

    唐艺荣

    2014-01-01

    目的:2012年新《医院会计制度》实施后,医院医疗收入“结算差额”的确认及账务处理。方法:根据现行社会医疗保险医疗费用结算办法,按医保结算年度城镇职工医疗保险超定额拒付费用确认“结算差额”。结果:城镇职工医保实行年度总额预算、按月预付、年终结算方式与医院应收医保医疗款会计核算期间存在矛盾,医院在医疗服务中产生的应收医保医疗款未能及时结算,“结算差额”冲减的医疗收入不是会计核算当期的医疗收入。结论:建议每月预提“结算差额”并通过“预提费用”会计科目核算,调整当月医疗收入。%Objective: After the implementation of new Hospital Accounting System, to recognize the clearing balance in medical income of hospital and process the accounts. Methods: According to the medical cost settlement methods of current social medical insurance, the clearing balance is confirmed by the quota fees in medical insurance for urban employees are refused to pay, which depended on the annual confirmation in medical insurance. Results: There is contradictions in implementing Urban Employee Medical Insurance’s annual total budget, prepay by month, year-end closing and the accounting period with medical insurance receivable in hospital. Hospital cannot get the receivable medical insurance which cost by medical services in time, medical income of “clearing balance” is not the current medical income of accounting. Conclusion: It is suggested to prepay the “clearing balance” monthly, calculate the accounting subjects by “prepay costs” and adjust the medical income in that month.

  5. Current limiter circuit system

    Energy Technology Data Exchange (ETDEWEB)

    Witcher, Joseph Brandon; Bredemann, Michael V.

    2017-09-05

    An apparatus comprising a steady state sensing circuit, a switching circuit, and a detection circuit. The steady state sensing circuit is connected to a first, a second and a third node. The first node is connected to a first device, the second node is connected to a second device, and the steady state sensing circuit causes a scaled current to flow at the third node. The scaled current is proportional to a voltage difference between the first and second node. The switching circuit limits an amount of current that flows between the first and second device. The detection circuit is connected to the third node and the switching circuit. The detection circuit monitors the scaled current at the third node and controls the switching circuit to limit the amount of the current that flows between the first and second device when the scaled current is greater than a desired level.

  6. Compare the Chinese and American Accounting Management System

    Institute of Scientific and Technical Information of China (English)

    刘晨

    2014-01-01

    Cultureplays an important role in the development of accounting. Dif erent culture environments foster dif erent accountants, andthen dif erent accounting subcultures, which wil have dif erent influence on the choice of accounting systems. Dif erent cultures in China and the United States influenced the two countries accounting system, which lead to dif erent management system.

  7. THE SPECIFIC OF THE CURRENT ACCOUNT IN RELATION TO THE CUSTOMER

    Directory of Open Access Journals (Sweden)

    Rodica Mariana Tarlea

    2014-04-01

    Full Text Available To initiate a relationships with the bank, any customer, individual or legal entity must open a current account with the bank. Opening a bank current account implies an account agreement, concluded in writing by mutual consent. Based on this agreement the current account is opened, which will be the intermediary for performing all transactions between customers and the bank, with the exceptions resulting from the express will of the parties, which are usually those concerning bank loans. The specific of this account is that all incoming operations shall guaranteeone another and shall merge to createthe balancewhilethe closing of the account is done in concrete terms agreed in the contract.

  8. Assessment of the Accounting and Joint Accounting/Computer Information Systems Programs.

    Science.gov (United States)

    Appiah, John; Cernigliaro, James; Davis, Jeffrey; Gordon, Millicent; Richards, Yves; Santamaria, Fernando; Siegel, Annette; Lytle, Namy; Wharton, Patrick

    This document presents City University of New York LaGuardia Community College's Department of Accounting and Managerial Studies assessment of its accounting and joint accounting/computer information systems programs report, and includes the following items: (1) description of the mission and goals of the Department of Accounting and Managerial…

  9. Management accounting and integrated information systems

    OpenAIRE

    Rom, Anders

    2008-01-01

    A lag seems to exist between management accounting techniques and management accounting practices of organisations (Bjørnenak, 1997a). The accounting lag exists in spite of the interaction taking place between academia and practice in terms of researchers conducting field studies and management accountants attending research-based courses before and during their careers in practice.

  10. 14 CFR Sec. 1-3 - General description of system of accounts and reports.

    Science.gov (United States)

    2010-01-01

    ... CERTIFICATED AIR CARRIERS General Accounting Provisions Sec. 1-3 General description of system of accounts and... reflect the varying needs and capacities of different air carriers without impairing basic accounting... and loss elements which are recorded during the current accounting year are subclassified as...

  11. PERFORMANCE DETERMINANTS OF PARTICIPATION BANKS: THE ROLE OF SPECIAL CURRENT ACCOUNTS

    Directory of Open Access Journals (Sweden)

    Yusuf DINÇ

    2017-02-01

    Full Text Available Participation banks collect participation funds for credit allocation by participation accounts and special current accounts as main function. Profit or loss offered to participation accounts on base of participation share ratio while special current accounts are considered as cost-free resources. Participation funds are used in the models that analyze participation banks’ performance. Although participation fund types are not considered as variables also special current accounts. This research brings suggestions for the variables for performance analysis of participation banks for further researches.

  12. A Conexionist Intelligent System for Accounting

    Directory of Open Access Journals (Sweden)

    Florin APARASCHIVEI

    2008-01-01

    Full Text Available Neural networks are a computing paradigm developed from artificial intelligence and brain modelling’s fields, which lately has become very popular in business. Many researchers are seeing neural networks systems as solutions to business problems like modelling and forecasting, but accounting and audit were also touched by the new technology. The purpose of this paper is to present the ability of an artificial neural networks model to forecast and recognize patterns while analyzing company’s sales evolution. The monthly sales evolutions are considered a time-series and the target is to observe the ability of the investigated model to make predictions.

  13. 7 CFR 1770.11 - Accounting system requirements.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 12 2010-01-01 2010-01-01 false Accounting system requirements. 1770.11 Section 1770..., DEPARTMENT OF AGRICULTURE (CONTINUED) ACCOUNTING REQUIREMENTS FOR RUS TELECOMMUNICATIONS BORROWERS Uniform System of Accounts § 1770.11 Accounting system requirements. (a) Each RUS borrower subject to...

  14. The Reform of Management System of Accountants in China

    Institute of Scientific and Technical Information of China (English)

    2002-01-01

    The common existing problems of the false processing of accounting information in China and the solution--the appointment system of accountants are analyzed in this paper, it is proposed that the reform of management systems of accountants--the appointment system of accountants should be applied temporally in particular conditions.

  15. Real convergence, financial markets, and the current account – Emerging Europe versus emerging Asia

    OpenAIRE

    Herrmann, Sabine; Winkler, Adalbert

    2008-01-01

    This paper examines the relevance of financial market characteristics for explaining the catching-up process in Europe and Asia. Global financial integration has been associated with divergent patterns of real convergence and the current account in emerging markets. While countries in emerging Asia have been running sizeable current account surpluses, countries in emerging Europe have been facing large current account deficits. In this paper we test for the relevance of financial market chara...

  16. SCATS: SRB Cost Accounting and Tracking System handbook

    Science.gov (United States)

    Zorv, R. B.; Stewart, R. D.; Coley, G.; Higginbotham, M.

    1978-01-01

    The Solid Rocket Booster Cost Accounting and Tracking System (SCATS) which is an automatic data processing system designed to keep a running account of the number, description, and estimated cost of Level 2, 3, and 4 changes is described. Although designed specifically for the Space Shuttle Solid Rocket Booster Program, the ADP system can be used for any other program that has a similar structure for recording, reporting, and summing numbers and costs of changes. The program stores the alpha-numeric designators for changes, government estimated costs, proposed costs, and negotiated value in a MIRADS (Marshall Information Retrieval and Display System) format which permits rapid access, manipulation, and reporting of current change status. Output reports listing all changes, totals of each level, and totals of all levels, can be derived for any calendar interval period.

  17. Performance consequences of management accounting system information usage in Jordan

    Directory of Open Access Journals (Sweden)

    Hamzah Al-Mawali

    2013-04-01

    Full Text Available The purpose of this study is to contribute to the body of knowledge in the area of management accounting systems (MAS within the context of Jordanian manufacturing companies. However, the current study empirically investigated the relationship between MAS information usage and companies' performance. Data were collected from manufacturing companies listed in Amman Stock Exchange. The results of this study provide ample confirmation on the role of the usage of MAS information in enhance the manufacturing companies performance in Jordan

  18. A proposed ecosystem services classification system to support green accounting

    Science.gov (United States)

    There are a multitude of actual or envisioned, complete or incomplete, ecosystem service classification systems being proposed to support Green Accounting. Green Accounting is generally thought to be the formal accounting attempt to factor environmental production into National ...

  19. Short-run analysis of fiscal policy and the current account in a finite horizon model

    OpenAIRE

    Heng-fu Zou

    1995-01-01

    This paper utilizes a technique developed by Judd to quantify the short-run effects of fiscal policies and income shocks on the current account in a small open economy. It is found that: (1) a future increase in government spending improves the short-run current account; (2) a future tax increase worsens the short-run current account; (3) a present increase in the government spending worsens the short-run current account dollar by dollar, while a present increase in the income improves the cu...

  20. 18 CFR 367.2420 - Account 242, Miscellaneous current and accrued liabilities.

    Science.gov (United States)

    2010-04-01

    ..., FEDERAL POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities... Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC...

  1. Introduction of elements of accounting systems of foreign countries in accounting practice in Ukraine

    Directory of Open Access Journals (Sweden)

    Shmatkovska Tatjana Oleksandrivna

    2016-06-01

    Full Text Available A comparative analysis of national and international approaches to regulation of accounting, generally modern system of accounting, defined the features of accounting principles to International Financial Reporting Standards and methodology developed countries, considered factors of influence on the development of national accounting systems for the analysis of developments domestic and foreign researchers, examined the nature of their influence and interdependence ‘relationship between them, identified and analyzed existing in the world management accounting practice models that differ in the degree of state regulation, austerity regulations for the implementation of accounting procedures, display order of business transactions in accounting accounts reveals trends of accounting in Ukraine at the present stage of integration of the economy into the world economy.

  2. Critical Review On Management Information System And Accounting Information System

    Directory of Open Access Journals (Sweden)

    Galuh Tresna Murti

    2015-08-01

    Full Text Available This paper is aimed at investigating the correlation between management information system and accounting information system to gain better understanding of each system.After conducting reviews on available literatures it is concluded in this article that arguments among experts still clearly prevail about both system. Different arguments are not to be eliminated as each argument is supported by adequate literatures and difference in system is a common thing due to differences in experiences point of views and interests of the experts.This paper argues that since management information system is available in every part of an organization therefore accounting information system is the sub-system of management information system which main objective is to use organization information system effectively.

  3. Influence Business Strategy On The Quality Of Accounting Information System

    Directory of Open Access Journals (Sweden)

    Meiryani

    2015-02-01

    Full Text Available Abstract Todaythe survival ofthe companyis largely determinedbythe ability ofcompaniesto competeinthe market so improvement on the quality of accounting information system is needed. Companies use accounting information system as a tool to generate information that managers can make decisions. To be able to take the right decisions necessary quality of accounting information systems. In view of the above this paper considers the Influence Of Business Strategy On The Quality Of Accounting Information System. The study was a theoretical research which considered the roles of business strategy in quality of accounting information system. From studies carried out this paper concludes that business strategy having improved quality of accounting information system.

  4. Turkey’s Current Account Deficit Problem and Its Effects on the European Union Accession

    Directory of Open Access Journals (Sweden)

    Osman Zekayi Orhan

    2014-06-01

    Full Text Available In developing countries, long-term current account deficits may cause serious problems in the economy. Turkey's current account deficit and the financing of this deficit is one of the most widely debated issues in recent years. There are two different views about the emergence of the current account deficit. According to the first view, the current account deficit is due to the increase in demand created by economic growth after the 2001 crisis. According to the other opinion, this deficit is a result of an overvalued domestic currency, which is created by high interest rates accelerating the flow of short-term speculative capital. Since the current account deficit is financed with debt, the increasing external debt of the country is threatening the future of the economy. In this study, firstly the current account deficit problem in Turkey and the factors affecting the current operations which play an important role in financing the short-term capital movements are explained. Secondly, the policies to ensure the current account balance are defined. Finally the effects of the current account deficit problem on the European Union accession is discussed.

  5. HLS bunch current measurement system

    Institute of Scientific and Technical Information of China (English)

    2011-01-01

    Bunch current is an important parameter for studying the injection fill-pattern in the storage ring and the instability threshold of the bunch, and the bunch current monitor also is an indispensable tool for the top-up injection. A bunch current measurement (BCM) system has been developed to meet the needs of the upgrade project of Hefei Light Source (HLS). This paper presents the layout of the BCM system. The system based on a high-speed digital oscilloscope can be used to measure the bunch current and synchronous phase shift. To obtain the absolute value of bunch-by-bunch current, the calibration coefficient is measured and analyzed. Error analysis shows that the RMS of bunch current is less than 0.01 mA when bunch current is about 5 mA, which can meet project requirement.

  6. THE AUTOMATION SYSTEM OF ACCOUNTING SPORTING ACTIVITIES

    Directory of Open Access Journals (Sweden)

    A. A. Shpinkovski

    2016-12-01

    Full Text Available In recent years become a popular healthy lifestyle. Sport is an activity that serves the public interest by implementing educational, preparatory and communicative function, but not a constant specialty (profession person. The development of current sports, requires resources that will not only automate the work of the organizers of the competition with the information, but also improve its effectiveness. One of the progressive sports at the moment is powerlifting (power triathlon. The proposed information system is an automated workplace of the organizer. During the implementation of the information system support sports competitions were performed system design using UML diagrams. It is possible to understand the tasks that must be done in the implementation of the program. The program is organized so that you can quickly and simply add all data about upcoming competitions: the name, location, date, the composition of the referee. After receiving information about the athletes, coaches, sports clubs, to make an application for participation in the competition. Also, the organizer has the ability to view statistics about the coaches, referees, participants, based on the information entered into the database earlier. A detailed user guide program. A functional testing and usability. Recommendations for further development of the software product.

  7. Rational Observational Systems of Educational Accountability and Reform

    Directory of Open Access Journals (Sweden)

    Audrey Amrein-Beardsley

    2015-08-01

    Full Text Available There is something incalculable about teacher expertise and whether it can be observed, detected, quantified, and as per current educational policies, used as an accountability tool to hold America's public school teachers accountable for that which they do (or do not do well. In this commentary, authors (all of whom are former public school teachers argue that rubric-based teacher observational systems, developed to assess the extent to which teachers adapt and follow sets of rubric-based rules, might actually constrain teacher expertise. Moreover, authors frame their comments using the Dreyfus Model (1980, 1986 to illustrate how observational systems and the rational conceptions on which they are based might be stifling educational progress and reform.

  8. 45 CFR 1301.13 - Accounting system certification.

    Science.gov (United States)

    2010-10-01

    ... 45 Public Welfare 4 2010-10-01 2010-10-01 false Accounting system certification. 1301.13 Section... START PROGRAM HEAD START GRANTS ADMINISTRATION General Requirements § 1301.13 Accounting system... shall submit an accounting system certification, prepared by an independent auditor, stating that...

  9. 34 CFR 200.12 - Single State accountability system.

    Science.gov (United States)

    2010-07-01

    ... 34 Education 1 2010-07-01 2010-07-01 false Single State accountability system. 200.12 Section 200... Improving Basic Programs Operated by Local Educational Agencies State Accountability System § 200.12 Single State accountability system. (a)(1) Each State must demonstrate in its State plan that the State...

  10. Are Current Accounts of Asian Economies Mean-reverting?: Nonlinear Unit Root Test Approach

    Directory of Open Access Journals (Sweden)

    Bonghan Kim

    2005-12-01

    Full Text Available This paper tests the mean reverting property of current account in the financial crisis-affected 5 counties of southeast Asia using nonlinear unit root tests of Park and shintani(2004. Our approach is based on the idea that a conventional unit root test has lower power in detecting the nonlinear mean reverting behavior if the current account follows a nonlinear mean reversion process. We obtained following empirical results. First, for the pre-crisis period (1981Q1-1996Q4, the current accounts of Indonesia, Malaysia and Philippines are mean-reverting but those of Korea and Thailand are not mean-reverting. Second, for the full sample period (1981Q1-2003Q4, the ADF test fails to reject the unit root of the current account in all countries except Philippines. However, unit root is rejected in favor of nonlinear mean reversion except Thailand. This nonlinear unit root test result implies that crisis-affected Asian countries except Thailand have sustainable paths of current accounts. Third, when the current accounts of East Asian countries are nonlinear mean-reverting, the mean reverting process can be well described by the ESTAR model, instead of the DTAR or DLSTAR model. The nonlinear unit root test results imply smooth nonlinear mean-reversion behaviors of East Asian current accounts. Finally, the shape of estimated impulse response functions becomes steeper as the size of shock increases, which is the very characteristic of the nonlinear process.

  11. Media Accountability Systems: Models, proposals and outlooks

    Directory of Open Access Journals (Sweden)

    Luiz Martins da Silva

    2007-06-01

    Full Text Available This paper analyzes one of the basic actions of SOS-Imprensa, the mechanism to assure Media Accountability with the goal of proposing a synthesis of models for the Brazilian reality. The article aims to address the possibilities of creating and improving mechanisms to stimulate the democratic press process and to mark out and assure freedom of speech and personal rights with respect to the media. Based on the Press Social Responsibility Theory, the hypothesis is that the experiences analyzed (Communication Council, Press Council, Ombudsman and Readers Council are alternatives for accountability, mediation and arbitration, seeking visibility, trust and public support in favor of fairer media.

  12. Is Current Account of Turkey Sustainable ? Evidence from Nonlinear Unit Root Tests

    Directory of Open Access Journals (Sweden)

    Serkan Taştan

    2015-09-01

    Full Text Available In this paper, current account sustainability of Turkey is analyzed in a nonlinear framework. Various nonlinear unit root tests have been used to test for structural break, sign and size nonlinearity. We have tested structural break and size nonlinearity separately and structural break-sign and size-sign nonlinearities simultaneously. Only considering the size nonlinearity, we have found that the current account of Turkey is sustainable. Thus, the size nonlinearity, in other words the speed of reversion to equilibrium, is essential for the current account sustainability of Turkey. We have also found that the speed of adjustment towards equilibrium is symmetric, while considering size and sign nonlinearities simultaneously.

  13. Securing data accountability in decentralized systems

    NARCIS (Netherlands)

    Corin, Ricardo; Galindo, David; Hoepman, Jaap-Henk

    2006-01-01

    We consider a decentralized setting in which agents exchange data along with usage policies. Agents may violate the intended usage policies, although later on auditing authorities may verify the agents’ data accountability with respect to the intended policies. Using timestamping and signature schem

  14. Factors That Influence Accounting Information System Implementation And Accounting Information Quality

    Directory of Open Access Journals (Sweden)

    Ruhul Fitrios

    2015-08-01

    Full Text Available This article aims to determine the effect of top management commitment and user training on the implementation of accounting information systems. This study was conducted at hospitals type A B and C in the region of Riau Province Indonesia. The number of hospitals that fulfill the criteria to have the accounting information system for 42 hospitals. Totally 34 questionnaires are returned by respondents and can be processed. Data obtained are processed using SPSS version 21. The result showed that the top management commitment and user training affect the accounting information system implementation at hospitals type A B and C in the province of Riau. The results also showed that the implementation of accounting information system affect the accounting information quality.

  15. Implementation Status of Accrual Accounting System in Health Sector

    OpenAIRE

    Mehrolhassani, Mohammad Hossien; Khayatzadeh-Mahani, Akram; Emami, Mozhgan

    2014-01-01

    Introduction: Management of financial resources in health systems is one of the major issues of concern for policy makers globally. As a sub-set of financial management, accounting system is of paramount importance. In this paper, which presents part of the results of a wider research project on transition process from a cash accounting system to an accrual accounting system, we look at the impact of components of change on implementation of the new system. Implementing changes is fraught wit...

  16. An Internet-Based Accounting Information Systems Project

    Science.gov (United States)

    Miller, Louise

    2012-01-01

    This paper describes a student project assignment used in an accounting information systems course. We are now truly immersed in the internet age, and while many required accounting information systems courses and textbooks introduce database design, accounting software development, cloud computing, and internet security, projects involving the…

  17. 7 CFR 1767.12 - Accounting system requirements.

    Science.gov (United States)

    2010-01-01

    ... Borrowers, herein, which prescribes accounting principles to be applied to specific factual circumstances. ... 7 Agriculture 12 2010-01-01 2010-01-01 false Accounting system requirements. 1767.12 Section 1767..., DEPARTMENT OF AGRICULTURE (CONTINUED) ACCOUNTING REQUIREMENTS FOR RUS ELECTRIC BORROWERS Uniform System...

  18. Comparative Analysis on Two Accounting Systems of Rural Economic Originations

    Institute of Scientific and Technical Information of China (English)

    2011-01-01

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

  19. The Impact of Trade Balance in the Current Account of Kosovo’s Balance of Payments

    National Research Council Canada - National Science Library

    Safet Merovci; Edona Sekiraça

    2014-01-01

    .... According to the Balance of Payments Statistics (BOP), the trade balance of goods is the largest component, expressed in absolute and relative terms and consequently it determines the behavior of the current account balance...

  20. 18 CFR 367.1740 - Account 174, Miscellaneous current and accrued assets.

    Science.gov (United States)

    2010-04-01

    ... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Assets § 367.1740... FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY...

  1. 18 CFR 367.2430 - Account 243, Obligations under capital leases-Current.

    Science.gov (United States)

    2010-04-01

    ... POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities § 367.2430... FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY...

  2. Thirty years of chronic current account deficit 1972-2001:The case of Pakistan

    Institute of Scientific and Technical Information of China (English)

    Saqib Gulzar; HUI Xiao-feng

    2006-01-01

    Pakistan has been suffering from a chronic deficit in the current account for many decades. Current account deficit strengthens the foreign currency against the home currency which makes imports of good and services more expensive as compared to exports and causes devaluation of home currency. The main objective of this paper is to find out how the current account deficit is influenced by different economic factors. Our regression model' s estimated results indicate that the percentage change in the volume of imports, foreign direct investments and total consumption are positively correlated and, on the other hand, exports, workers remittance,growth in agriculture and manufacturing are negatively correlated with the current account balance of Pakistan during the observed period 1972-2001.

  3. Transition Office Management and Accounting System

    Data.gov (United States)

    US Agency for International Development — TOMAS combined over 20 previously separate systems into one fully integrated management system covering budget, finance, procurement, travel, and emergency contact...

  4. System of Health Accounts and Health Satellite Accounts : Application in Low- and Middle-Income Countries

    NARCIS (Netherlands)

    Nakhimovsky, S.; Hernandez-Peña, P.; van Mosseveld, C.; Palacios, A.

    2014-01-01

    Health accounting data that show economic and financial resource flows within a health system are critical to informing health and economic policy – at both national and international levels. However, countries vary widely in their health accounting histories as well as the demand for and capacity t

  5. System of Health Accounts and Health Satellite Accounts : Application in Low- and Middle-Income Countries

    NARCIS (Netherlands)

    Nakhimovsky, S.; Hernandez-Peña, P.; van Mosseveld, C.; Palacios, A.

    2014-01-01

    Health accounting data that show economic and financial resource flows within a health system are critical to informing health and economic policy – at both national and international levels. However, countries vary widely in their health accounting histories as well as the demand for and capacity

  6. INVESTIGATION OF FORWARD TRANSACTIONS IN TERMS OF UNIFORM ACCOUNTING SYSTEM AND ACCOUNTING STANDARTS

    Directory of Open Access Journals (Sweden)

    Mehmet KAYGUSUZOĞLU

    2010-06-01

    Full Text Available Accurate financial reporting in enterprises is very important particularly for business management as well as for everyone. Revenues from operating activities and incurred expenses as a true and fair measurement, recording and reporting pose to be crucial in this respect. Term used in sales transactions from the forward transactions consists of a portion of interest. In this study, interest arising from forward transactions in accordance with accounting standards will be analyzed in what has been discussed. First of all, interest arising from forward transactions is explained with regard to current accounting practices (THP and tax regulation, and then the adjustments, which might be implemented within the scope of Turkish Accounting Standards, is investigated. Decomposition of interest that have great impact on the outcome of the operations of enterprises and accounting records are explained by the help of examplary cases. To the extent of compliance standards the necessity of adding some new accounts to THP are emphasized.

  7. Influence Business Process On The Quality Of Accounting Information System

    Directory of Open Access Journals (Sweden)

    Meiryani

    2015-01-01

    Full Text Available Abstract The purpose of this study was to determine the influence of business process to the quality of the accounting information system. This study aims to examine the influence of business process on the quality of the information system of accounting information system. The study was theoritical research which considered the roles of business process on quality of accounting information system which use secondary data collection. The results showed that the business process have a significant effect on the quality of accounting information systems.

  8. Inventory management in the environment and the theory of constraints management accounting system throughput accounting

    Directory of Open Access Journals (Sweden)

    Elsukova Tatiana Vasilevna

    2014-02-01

    Full Text Available This article analyzes the techniques and methods of inventory management company with the information of a management accounting system based on the principles of the theory of constraints, both financial and non-financial.

  9. Inventory management in the environment and the theory of constraints management accounting system throughput accounting

    OpenAIRE

    Elsukova Tatiana Vasilevna

    2014-01-01

    This article analyzes the techniques and methods of inventory management company with the information of a management accounting system based on the principles of the theory of constraints, both financial and non-financial.

  10. The use of the transition cost accounting system in health services research.

    Science.gov (United States)

    Azoulay, Arik; Doris, Nadine M; Filion, Kristian B; Caron, Joanna; Pilote, Louise; Eisenberg, Mark J

    2007-08-08

    The Transition cost accounting system integrates clinical, resource utilization, and financial information and is currently being used by several hospitals in Canada and the United States to calculate the costs of patient care. Our objectives were to review the use of hospital-based cost accounting systems to measure costs of treatment and discuss potential use of the Transition cost accounting system in health services research. Such systems provide internal reports to administrators for formulating major policies and strategic plans for future activities. Our review suggests that the Transition cost accounting information system may useful for estimating in-hospital costs of treatment.

  11. The use of the transition cost accounting system in health services research

    Directory of Open Access Journals (Sweden)

    Pilote Louise

    2007-08-01

    Full Text Available Abstract The Transition cost accounting system integrates clinical, resource utilization, and financial information and is currently being used by several hospitals in Canada and the United States to calculate the costs of patient care. Our objectives were to review the use of hospital-based cost accounting systems to measure costs of treatment and discuss potential use of the Transition cost accounting system in health services research. Such systems provide internal reports to administrators for formulating major policies and strategic plans for future activities. Our review suggests that the Transition cost accounting information system may useful for estimating in-hospital costs of treatment.

  12. Identifying Employer Needs from Accounting Information Systems Programs

    Science.gov (United States)

    Dillon, Thomas W.; Kruck, S. E.

    2008-01-01

    As the need for new hires with accounting and information technology knowledge increases, a new major in accounting information systems (AIS) has emerged. This new AIS degree is a hybrid of accounting concepts and common business subjects combined with key information technology issues. Employers were presented with 56 core content areas found in…

  13. Identifying Employer Needs from Accounting Information Systems Programs

    Science.gov (United States)

    Dillon, Thomas W.; Kruck, S. E.

    2008-01-01

    As the need for new hires with accounting and information technology knowledge increases, a new major in accounting information systems (AIS) has emerged. This new AIS degree is a hybrid of accounting concepts and common business subjects combined with key information technology issues. Employers were presented with 56 core content areas found in…

  14. 14 CFR Sec. 1-4 - System of accounts coding.

    Science.gov (United States)

    2010-01-01

    ... General Accounting Provisions Sec. 1-4 System of accounts coding. (a) A four digit control number is... digit code assigned to each profit and loss account denote a detailed area of financial activity or... sequentially within blocks, designating more general classifications of financial activity and...

  15. Risk Analysis of Accounting Information System Infrastructure

    OpenAIRE

    MIHALACHE, Arsenie-Samoil

    2011-01-01

    National economy and security are fully dependent on information technology and infrastructure. At the core of the information infrastructure society relies on, we have the Internet, a system designed initially as a scientists’ forum for unclassified research. The use of communication networks and systems may lead to hazardous situations that generate undesirable effects such as communication systems breakdown, loss of data or taking the wrong decisions. The paper studies the risk analysis of...

  16. Accounting System in Croatian Public Healthcare Organizations: an Empirical Analysis

    Directory of Open Access Journals (Sweden)

    Davor VAŠIČEK

    2010-06-01

    Full Text Available In considering the adequacy of adopting accruals and IPSASs, this paper tests the appropriateness of existing modified accrual accounting and financial reporting system in Croatian public healthcare sector. The paper indicates that accounting information system contains discrepancies and constraints in assuring true and fair view of organization’s financial position and performance. Our statistics confirms low level of cost and managerial accounting methods development, and external and internal financial reporting convergence.Having in mind its specificities, we argue that Croatian public healthcare sector represents a segmental accounting subsystem within the integral public sector accounting framework, where accruals implementation might prove justifiable.

  17. Accounting System and Financial Performance Measurements

    OpenAIRE

    Halíř, Zbyněk

    2011-01-01

    The paper concerns measuring and reporting of financial performance of an enterprise. Currently increasing emphasis is placed on performance measurement and management. Within performance measurement and management in general the role of financial performance is becoming increasingly important. The paper is concerned with measuring and reporting of financial performance of an enterprise primarily from manager’s point of view. In its first part it deals primarily with the connection between th...

  18. SOME CONSIDERATIONS OVER THE INTERNAL CONTROL IN THE CONTEXT OF CURRENT ACCOUNTANCY REGULATIONS

    Directory of Open Access Journals (Sweden)

    Lenghel Dorin Radu

    2012-12-01

    Full Text Available Through the hereby study we set ourselves on an analysis over the internal control and the ways of implementation of it. The final purpose of our research is represented by the characteristics of the internal control system in the context of current accountancy regulations. The accomplishment of such goal has forced us to research the current literature in the area and also the legal regulations over internal control. Of course, the accomplishment of such a research was possible only after a pertinent analysis over the opinions expressed in specialty literature regarding this area. Our research wants to be with a theoretical and applicative character. It is based on analysing the internal control system, the methodology of internal control and the steps of internal control. We express our belief that the implementation of the internal control in a very exact manner comes as an aid to the company management and lead to the accomplishment of managerial objectives and policies. In what it regards the result of our research there can be drawn the following conclusions: from the legal regulations (OMFP nr. 3055/2009, there is no clear conclusion over the procedures and policies of implementation of internal control applicable to an economical entity; also there are not presented in a detailed way the types (forms of internal control, being presented in the legal regulations only a classification of them after the time in which they are exercised (before, during or after the finishing of the operations; also in the legal regulations there is developed a certain way of internal control, represented by the financial and accounting internal control, as if the other forms of internal control do not exist; in what regards the components of internal control, these are presented in another way, but similar to already known models of internal control (Coso and Coco; also in the legal regulations there are presented the general objectives of internal control

  19. Accounting for system dynamics in reserve design.

    Science.gov (United States)

    Leroux, Shawn J; Schmiegelow, Fiona K A; Cumming, Steve G; Lessard, Robert B; Nagy, John

    2007-10-01

    Systematic conservation plans have only recently considered the dynamic nature of ecosystems. Methods have been developed to incorporate climate change, population dynamics, and uncertainty in reserve design, but few studies have examined how to account for natural disturbance. Considering natural disturbance in reserve design may be especially important for the world's remaining intact areas, which still experience active natural disturbance regimes. We developed a spatially explicit, dynamic simulation model, CONSERV, which simulates patch dynamics and fire, and used it to evaluate the efficacy of hypothetical reserve networks in northern Canada. We designed six networks based on conventional reserve design methods, with different conservation targets for woodland caribou habitat, high-quality wetlands, vegetation, water bodies, and relative connectedness. We input the six reserve networks into CONSERV and tracked the ability of each to maintain initial conservation targets through time under an active natural disturbance regime. None of the reserve networks maintained all initial targets, and some over-represented certain features, suggesting that both effectiveness and efficiency of reserve design could be improved through use of spatially explicit dynamic simulation during the planning process. Spatial simulation models of landscape dynamics are commonly used in natural resource management, but we provide the first illustration of their potential use for reserve design. Spatial simulation models could be used iteratively to evaluate competing reserve designs and select targets that have a higher likelihood of being maintained through time. Such models could be combined with dynamic planning techniques to develop a general theory for reserve design in an uncertain world.

  20. The Impact of Trade Balance in the Current Account of Kosovo’s Balance of Payments

    Directory of Open Access Journals (Sweden)

    Safet Merovci

    2014-02-01

    Full Text Available The trade deficit and specifically the current account deficit are the main challenges that Kosovo‘s economy is facing. According to the Balance of Payments Statistics (BOP, the trade balance of goods is the largest component, expressed in absolute and relative terms and consequently it determines the behavior of the current account balance. Trade deficit to GDP ratio is very high - more than 50 percent. Regarding this, financing the constant deficit of the current account is becoming a real problem, because in the long run it is impossible for a country to spend more than its income without becoming a debtor to the rest of the world. Given the unchanged structure of the current account of the Balance of Payments, we conclude that, an improvement of the trade balance is a precondition to the improvement of the current account balance. This can be done through longterm and sustainable substitution of imports with domestic production and also with effective export promotion. Increasing foreign direct investment and export promotion can be considered, in the longer term, the main way to improve Kosovo's Trade Balance.

  1. Accounting for the Danish Public School System

    DEFF Research Database (Denmark)

    Graversen, Marie Engstrøm

    the opportunity/danger for more adverse behavioral responses to be triggered. The field studies make plain that the level of competitive pressure and budgetary risk are very influential in ensuring that the funding model is more than a reimbursement system, making it instead a mean through which providers...

  2. Wisconsin Elementary and Secondary School Accounting System Handbook.

    Science.gov (United States)

    Nelson, C. Richard

    This handbook is the basic accounting document for Wisconsin's public school systems; it presents the means to achieve uniformity in reporting on the efficacy of the Wisconsin Elementary and Secondary School Accounting System (WESSAS). Its purpose is to provide financial information that will promote reporting, auditing, interdistrict comparison,…

  3. College Bibliocentre Acquisition and Accounting System Description Manual.

    Science.gov (United States)

    College Bibliocentre, Don Mills (Ontario).

    The Acquisition and Accounting System is a complex designed to perform all functions in the following areas: (1) ordering; (2) receipt, shipment and cancellation; (3) accounts payable, (4) invoicing, (5) order status, (6) inventory, (7) college budgeting and (8) management information reports. Some of the benefits that accrue from the system are:…

  4. ANALYSIS OF THE ACCOUNTING SYSTEMS FROM ROMANIA AND MOLDOVA

    Directory of Open Access Journals (Sweden)

    Lucia\tMOROSAN‐DĂNILĂ

    2015-06-01

    Full Text Available Over the centuries, different countries have met their accounting systems adjusted to the economic, social and political. However, at the end of the twentieth century, it was possible to distinguish several “families” of accounting, without the researchers to reach agreement on a definitive classification of accounting systems practiced in the world. The diversity of national accounting systems put, obviously, some problems. It is, indeed, difficult to compare the financial statements of companies in different countries, which apply their national rules. With the interconnection of national economies and the growth of large financial markets at the end of the last century, these issues have gained greater acuity. It is necessary that investors can compare financial performance of firms of different nationalities. This article is trying to present and analyse the accounting systems of two neighbour countries, Romania and Moldova, in order to understand the possibility of a multinational investment.

  5. Current-account effects of a devaluation in an optimizing model with capital accumulation

    DEFF Research Database (Denmark)

    Nielsen, Søren Bo

    1991-01-01

    short, the devaluation is bound to improve the current account on impact, whereas this will deteriorate in the case of a long contract period, and the more so the smaller are adjustment costs in investment. In addition, we study the consequences for the terms of trade and for the stocks of foreign...

  6. Government Spending Shocks, the Current Account and the Real Exchange Rate in OECD Countries

    Directory of Open Access Journals (Sweden)

    Soyoung Kim

    2008-06-01

    Full Text Available This paper examines the effects of government spending shocks on the current account and the real exchange rate for 20 OECD countries using panel VAR model, in order to provide empirical stylized facts. The countries were grouped based on openness and size, and the influence of openness and size on the effects of government spending shocks. The main findings are as follows. First, in the analysis of all 20 countries, in response to government spending shocks, the worsening of the current account is significant, but real exchange rate appreciation is not significant. Second, real exchange rate appreciation is more significant and worsening of the current account is more temporary in the group of countries with higher openness than in those with low openness. Third, the worsening of the current account is more significant in the group of large countries than in the group of small countries. Although real exchange rate depreciation under fiscal expansion is not consistent with traditional theories, the results are broadly consistent with the existing theories that incorporate openness and the size of the country.

  7. Forecasting Performance in Organizations: An Application of Current-Value Human Resources Accounting. Final Report.

    Science.gov (United States)

    Pecorella, Patricia A.; And Others

    A methodology to describe current-value human resources accounting (HRA) was developed to aid management in decision making and provide information about the effects of organizational policies and practices on the value of the organizations' human resources. A two-phase activity was designed to investigate the nature of the relationship between…

  8. Oil prices and current account: A structural analysis for the Turkish economy

    Energy Technology Data Exchange (ETDEWEB)

    Ozlale, Umit, E-mail: ozlale@etu.edu.t [TOBB University of Economics and Technology, Department of Economics, Soeguetoezue, 06533, Ankara (Turkey); Pekkurnaz, Didem [Department of Economics, University of North Carolina at Chapel Hill, NC 27599, Chapel Hill (United States)

    2010-08-15

    Although there has been an increasing number of studies about the effects of oil prices on the macroeconomic performances, the literature on the interaction between oil prices and current account is limited, especially for oil importing developing countries. This paper analyzes the impact of oil prices on the current account balances for the Turkish economy using a structural vector autoregression model. Our model allows us to identify the net effect of oil prices on current account balances after controlling for other factors such as output gap and exchange rate misalignment. The results show that the response of current account ratio to oil price shock increases gradually up to the first three months and then starts to decrease, which indicates a significant effect of oil price shocks in the short-run. Moreover, when the obtained structural shocks are employed in a simple regression analysis, the parameter regarding the oil price shocks is found to be negative and statistically significant. The final section discusses the policy implications of the results.

  9. Oil prices and current account. A structural analysis for the Turkish economy

    Energy Technology Data Exchange (ETDEWEB)

    Oezlale, Uemit [TOBB University of Economics and Technology, Department of Economics, Soeguetoezue, 06533, Ankara (Turkey); Pekkurnaz, Didem [Department of Economics, University of North Carolina, Chapel Hill, NC (United States)

    2010-08-15

    Although there has been an increasing number of studies about the effects of oil prices on the macroeconomic performances, the literature on the interaction between oil prices and current account is limited, especially for oil importing developing countries. This paper analyzes the impact of oil prices on the current account balances for the Turkish economy using a structural vector autoregression model. Our model allows us to identify the net effect of oil prices on current account balances after controlling for other factors such as output gap and exchange rate misalignment. The results show that the response of current account ratio to oil price shock increases gradually up to the first three months and then starts to decrease, which indicates a significant effect of oil price shocks in the short-run. Moreover, when the obtained structural shocks are employed in a simple regression analysis, the parameter regarding the oil price shocks is found to be negative and statistically significant. The final section discusses the policy implications of the results. (author)

  10. Trade reform, policy uncertainty, and the current account: a non expected-utility approach

    NARCIS (Netherlands)

    van Wijnbergen, S.J.G.

    1992-01-01

    Rapid and comprehensive reduction in barriers to international trade has often been followed by a sharp deterioration in the current account. The macroeconomic counterpart of the deterioration has typically been a decline in private savings; no clear response pattern has been observed for private in

  11. Determinants of the Current Account Balance in Nigeria, Ghana and Cote d’Ivoire

    Directory of Open Access Journals (Sweden)

    Sebil Olalekan Oshota

    2015-06-01

    Full Text Available This study analyzed the relationship between the current account balance of the balance of payment and its determinants for the periods 1978 to 2008 in Nigeria, Ghana and Cote d’ Ivoire. The analysis was based on the saving-investment theory and also in line with the intertemporal approach. Using a linear Vector Autoregressive (VAR approach, our results show that all the variables, except the relative income (RELY, real effective exchange rate (REER and domestic investment (INV for Nigeria, Ghana and Cote’d’Ivoire respectively are important in explaining the long run relationship. However, there was no evidence of short run relationship between the variables and the current account balance in all the three countries. The presence of long run co-movements between the current account balance and its determinants found in this study implies the effectiveness of targeting one of the variables in influencing the long run behaviour of the other variables. The current account imbalance observed in our selected countries was unavoidable and reflected the complexity of the economic problems the countries faced during these years.

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

    Directory of Open Access Journals (Sweden)

    Yunika Murdayanti

    2012-03-01

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

  13. Analysis and Design: Accounting Information System in Purchasing and Supplying

    Directory of Open Access Journals (Sweden)

    Noerlina Noerlina

    2011-05-01

    Full Text Available The purpose of the research are the purchase and material supply process are the main process of the company and it will determine the operational company, so it needs an accounting information system to help them in the planning and taking the best decision. Research methods used are data and information collected which using the analysis and design method. This method needs to support the design of accounting information system in the company. The result are there’s still any weaknesses happened that will hamper the operational company.Index Terms - Analysis and Design, Accounting Information System, Purchasing, Supply.

  14. ACCOUNTING - A SOURCE OF INFORMATION WITHIN THE MANAGEMENT SYSTEM

    Directory of Open Access Journals (Sweden)

    BUŞAN GABRIELA

    2014-05-01

    Full Text Available Accounting information system is a complex system of registration and processing of goods movement, the reflection of the rights and obligations with economic value; it is necessary and indispensable to the economy. Through its own system of concepts and procedures, accounting is the only discipline that can provide information that form the basis of the assessment of an organization by a wide category of users. Those in need of information for the purpose of making accounting decisions on allocating economic resources efficiently and effectively.

  15. The financial accounting model from a system dynamics' perspective

    NARCIS (Netherlands)

    Melse, E.

    2006-01-01

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

  16. The financial accounting model from a system dynamics' perspective

    NARCIS (Netherlands)

    Melse, E.

    2006-01-01

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

  17. The financial accounting model from a system dynamics' perspective

    NARCIS (Netherlands)

    Melse, E.

    2006-01-01

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

  18. Opportunities and challenges for implementing cost accounting systems in the Kenyan health system

    Directory of Open Access Journals (Sweden)

    Elesban Kihuba

    2016-06-01

    Full Text Available Background: Low- and middle-income countries need to sustain efficiency and equity in health financing on their way to universal health care coverage. However, systems meant to generate quality economic information are often deficient in such settings. We assessed the feasibility of streamlining cost accounting systems within the Kenyan health sector to illustrate the pragmatic challenges and opportunities. Design: We reviewed policy documents, and conducted field observations and semi-structured interviews with key informants in the health sector. We used an adapted Human, Organization and Technology fit (HOT-fit framework to analyze the components and standards of a cost accounting system. Results: Among the opportunities for a viable cost accounting system, we identified a supportive broad policy environment, political will, presence of a national data reporting architecture, good implementation experience with electronic medical records systems, and the availability of patient clinical and resource use data. However, several practical issues need to be considered in the design of the system, including the lack of a framework to guide the costing process, the lack of long-term investment, the lack of appropriate incentives for ground-level staff, and a risk of overburdening the current health management information system. Conclusion: To facilitate the implementation of cost accounting into the health sector, the design of any proposed system needs to remain simple and attuned to the local context.

  19. Opportunities and challenges for implementing cost accounting systems in the Kenyan health system.

    Science.gov (United States)

    Kihuba, Elesban; Gheorghe, Adrian; Bozzani, Fiammetta; English, Mike; Griffiths, Ulla K

    2016-01-01

    Low- and middle-income countries need to sustain efficiency and equity in health financing on their way to universal health care coverage. However, systems meant to generate quality economic information are often deficient in such settings. We assessed the feasibility of streamlining cost accounting systems within the Kenyan health sector to illustrate the pragmatic challenges and opportunities. We reviewed policy documents, and conducted field observations and semi-structured interviews with key informants in the health sector. We used an adapted Human, Organization and Technology fit (HOT-fit) framework to analyze the components and standards of a cost accounting system. Among the opportunities for a viable cost accounting system, we identified a supportive broad policy environment, political will, presence of a national data reporting architecture, good implementation experience with electronic medical records systems, and the availability of patient clinical and resource use data. However, several practical issues need to be considered in the design of the system, including the lack of a framework to guide the costing process, the lack of long-term investment, the lack of appropriate incentives for ground-level staff, and a risk of overburdening the current health management information system. To facilitate the implementation of cost accounting into the health sector, the design of any proposed system needs to remain simple and attuned to the local context.

  20. Opportunities and challenges for implementing cost accounting systems in the Kenyan health system

    Science.gov (United States)

    Kihuba, Elesban; Gheorghe, Adrian; Bozzani, Fiammetta; English, Mike; Griffiths, Ulla K.

    2016-01-01

    Background Low- and middle-income countries need to sustain efficiency and equity in health financing on their way to universal health care coverage. However, systems meant to generate quality economic information are often deficient in such settings. We assessed the feasibility of streamlining cost accounting systems within the Kenyan health sector to illustrate the pragmatic challenges and opportunities. Design We reviewed policy documents, and conducted field observations and semi-structured interviews with key informants in the health sector. We used an adapted Human, Organization and Technology fit (HOT-fit) framework to analyze the components and standards of a cost accounting system. Results Among the opportunities for a viable cost accounting system, we identified a supportive broad policy environment, political will, presence of a national data reporting architecture, good implementation experience with electronic medical records systems, and the availability of patient clinical and resource use data. However, several practical issues need to be considered in the design of the system, including the lack of a framework to guide the costing process, the lack of long-term investment, the lack of appropriate incentives for ground-level staff, and a risk of overburdening the current health management information system. Conclusion To facilitate the implementation of cost accounting into the health sector, the design of any proposed system needs to remain simple and attuned to the local context. PMID:27357072

  1. An accounting system to support process improvements: Transition to lean accounting

    Directory of Open Access Journals (Sweden)

    Patxi Ruiz de Arbulo-López

    2010-12-01

    Full Text Available From the last two decades of the 20th Century on, many companies have adopted production strategies that could be termed “lean manufacturing”. Lean team leaders state that traditional costing systems fail to properly assess their operational improvements and therefore ask for new cost accounting methods. The search for a new accounting paradigm has led to important applied research and several accounting methods.   In this paper we are going to show the state of the art in costing techniques used in companies that adopt lean manufacturing practices and we will be presenting an additional costing method, based on Activity-Based Costing, intended to cast light on the operational improvements achieved in companies that are just starting a maturity path towards lean manufacturing. This article examines how the approach is applied in the context of a manufacturing company.

  2. Accounting Systems in Small and Micro Enterprises in Kenya ...

    African Journals Online (AJOL)

    Accounting Systems in Small and Micro Enterprises in Kenya. ... PROMOTING ACCESS TO AFRICAN RESEARCH ... means to small and micro traders in Kenya, by reviewing the practices and principles they use in running their businesses.

  3. Design and Analysis: Payroll of Accounting Information System

    Directory of Open Access Journals (Sweden)

    Suryanto Suryanto

    2011-05-01

    Full Text Available Purpose of the research are to analyze, design, and recommended the payroll of accounting information system that support the internal control to solve the problem. Research methods used are book studies, field studies, and design studies. Fields studies done by survey and interview. The expected result are to give a review about the payroll of accounting information system in the ongoing business process of company and to solve all the weakness in the payroll system, so the company can use the integrated information system in counting of the payroll. Conclusion that can take from the research are there’s some manipulation risk of attendance data and documentation of form still using a manual system and simple data backup. Then, there’s also manipulation risk in allowance cash system and all the report that include in the payroll.Index Terms - Accounting Information System, Payroll

  4. NEW TYPES INDEX OF ACCOUNTING [ALL THAT CURRENTLY EXIST IN THE WORLD

    OpenAIRE

    Valdivia Ramos, Román Arturo; Facultad de Ciencias Contables, Universidad Nacional Mayor de San Marcos

    2014-01-01

    In this research, it signals a new World Ranking types of accounting that currently exist in the world. We do not know a rating as extensive and detailed as the one presented, the product of a long academic research. This classification should be the foundation and / or support of further work to be carried or led by other researchers in the field. This is a rather unique classification, unlike anything known today. This is the contribution to the School of Accounting and makes the world acco...

  5. Expert System Models in the Companies' Financial and Accounting Domain

    CERN Document Server

    Mates, D; Bostan, I; Grosu, V

    2010-01-01

    The present paper is based on studying, analyzing and implementing the expert systems in the financial and accounting domain of the companies, describing the use method of the informational systems that can be used in the multi-national companies, public interest institutions, and medium and small dimension economical entities, in order to optimize the managerial decisions and render efficient the financial-accounting functionality. The purpose of this paper is aimed to identifying the economical exigencies of the entities, based on the already used accounting instruments and the management software that could consent the control of the economical processes and patrimonial assets.

  6. CURRENT SITUATION INHARMONIZATION OF TURKISH ACCOUNTING STANDARDS TO THE INTERNATIONAL ACOUNTINGSTANDARDS IN EUROPEAN UNION PROCESS

    Directory of Open Access Journals (Sweden)

    Murat KORKMAZ

    2012-06-01

    Full Text Available With the ending of the coldwar period, all world countries opened their countries to the foreign investorswith the purpose of having more share from the welfare all over the world, andthey even began to apply incentives encouraging investors to invest in their countries.Within this process which is called globalization, the most important factorfor investors to invest in these countries is that financial statements shouldbe prepared in accordance with the criteria accepted all over the world. With thispurpose, world accounting association gives utmost importance to thepreparation of accounting standards as related to the preparation of financialstatements. In recent years, significant developments have been experienced inthis field in Turkey due to both European Union process and pressures of globalizingTurkish investors. Firstly, International Accounting Standards were harmonizedwith the Turkish Accounting System and then they started to be applied asTurkish Accounting Standards. As depending on the last seen world economiccrisis, studies of harmonization of the changes in these standards with TurkishAccounting System continue. In this study, to which degree these rules appliedas a standard all over the world are tried to be applied in Turkey has beenanalyzed.

  7. U.S. national nuclear material control and accounting system

    Energy Technology Data Exchange (ETDEWEB)

    Taylor, S; Terentiev, V G

    1998-12-01

    Issues related to nuclear material control and accounting and illegal dealing in these materials were discussed at the April 19--20, 1996 Moscow summit meeting (G7 + Russia). The declaration from this meeting reaffirmed that governments are responsible for the safety of all nuclear materials in their possession and for the effectiveness of the national control and accounting system for these materials. The Russian delegation at this meeting stated that ''the creation of a nuclear materials accounting, control, and physical protection system has become a government priority''. Therefore, in order to create a government nuclear material control and accounting system for the Russian Federation, it is critical to study the structure, operating principles, and regulations supporting the control and accounting of nuclear materials in the national systems of nuclear powers. In particular, Russian specialists have a definite interest in learning about the National Nuclear Material Control and Accounting System of the US, which has been operating successfully as an automated system since 1968.

  8. U.S. national nuclear material control and accounting system

    Energy Technology Data Exchange (ETDEWEB)

    Taylor, S; Terentiev, V G

    1998-12-01

    Issues related to nuclear material control and accounting and illegal dealing in these materials were discussed at the April 19--20, 1996 Moscow summit meeting (G7 + Russia). The declaration from this meeting reaffirmed that governments are responsible for the safety of all nuclear materials in their possession and for the effectiveness of the national control and accounting system for these materials. The Russian delegation at this meeting stated that ''the creation of a nuclear materials accounting, control, and physical protection system has become a government priority''. Therefore, in order to create a government nuclear material control and accounting system for the Russian Federation, it is critical to study the structure, operating principles, and regulations supporting the control and accounting of nuclear materials in the national systems of nuclear powers. In particular, Russian specialists have a definite interest in learning about the National Nuclear Material Control and Accounting System of the US, which has been operating successfully as an automated system since 1968.

  9. Training in Mechanized Stock Accounting Systems in Army Logistics.

    Science.gov (United States)

    Leedy, Herbert B.

    Army experience with a small mechanized stock accounting system, the NCR 500, was studied with respect to personnel and training, in order to improve implementation of newer and more complex computer-based logistics systems. Officers and enlisted personnel in various duty positions connected with NCR 500 systems in four Far Eastern commands were…

  10. Control Systems in Accounting; Business Education: 7709.21.

    Science.gov (United States)

    McGahee, Bobby; Carino, Mariano

    The course prepares the business education student to maintain voucher systems, inventory and budgetary controls, including notes, drafts, and business taxes. The student should have attained the objectives of Partnership Accounting prior to enrollment. Course content includes equipment and supplies, the voucher system, inventory control systems,…

  11. Current state and prospects of cost accounting enterprises oil and fat industry

    Directory of Open Access Journals (Sweden)

    I.M. Vygivska

    2015-06-01

    Full Text Available The article analyzes the current state oil and fat industry of Ukraine and described the trend of the industry of agriculture. Revealed the pressing problems of accounting of expenses oil and fat industry, identified cost centers and their composition, raw materials, products and waste as well as the directions of economic activity (of species that cause costs to increase efficiency of resource potential sub the object management capabilities and optimize its financial results. The study singles out areas of improvement of organizational and methodological aspects of the accounting of expenses oil and fat industry, in particular in terms of internal accounting proposed disclosure of costs to activities, types of oil and fat products, cost centers and production waste, contributing optimization of production costs and expenses of the entity as a whole

  12. ACCOUNTING, AN ESSENTIAL COMPONENT OF THE INFORMATION SYSTEM

    Directory of Open Access Journals (Sweden)

    PALIU -POPA LUCIA

    2013-02-01

    Full Text Available In the context of deep financial and economic transformations taking place both nationally and globally, theneed and appropriateness of ongoing and increased involvement of accounting information in the management processis increasingly obvious under the increasing credibility and relevance of such information in user perception. Althoughthe data, information and knowledge provided by accounting are not the only ones characterizing a particular economicunit, we believe they are an essential element for analysis and assessment of the entity's statement of assets, motivationaccording to which accounting is seen by the management, and not only, as the core of the information system.Thus, the accounting information experiences a wide revaluation on all the decision-making stages specific toa field of activity, materialized, for this purpose, in economic and financial indicators that are obtained either directlyfrom synthetic and analytical accounts, or through calculations based on them, regularly and periodically, dependingon the need and possibility of operational knowledge of such indicators or only at certain times.Therefore the main purpose of the accounting information system is to provide each user, according to itsresponsibilities and tasks, with all the necessary information, representing both an interface between the operating andthe management system of the entity, but also an element connecting the internal and the external environment of thecompany, a perspective that motivates our scientific approach orientation in the research of accounting informationand its role in the decision making process.

  13. Financing of current account deficit in new member states and Croatia

    Directory of Open Access Journals (Sweden)

    Radmila Jovančević

    2008-06-01

    Full Text Available The aim of this paper is to analyze the transition results in the countries of the last wave of accession to the European Union. After they joined the EU, the average productivity growth dropped in the fi rst year, but later this was overcome. While the rate of GDP growth rose in most NMS countries, current account deficits remained very high and foreign direct investments were not capable of covering current account defi cits in all NMS countries. Both the rising external debt in many NMS countries and the accumulation of household debts resulting from fast credit growth create a risk in most countries. The comparative analyses show that some governments need to work at sustainable economic policies to keep infl ation under control and reduce external vulnerability. The conclusion of the paper is that regardless of the availability of EU funds, national investment policy will have considerable impact on the real growth of the economy.

  14. Methodology of Adaptive Integrated Accounting System in Information Environment

    Directory of Open Access Journals (Sweden)

    Bochulya Tetyana V.

    2013-12-01

    Full Text Available The goal of the article lies in the study of logical and methodological justification of formation of the integrated system of accounting based on realities of the co-ordinated transformation of the society and economy and development of a new knowledge about formation and adjustment of the accounting system in it’s a priori new information competence with expansion of functionality for the justified idea of existence and development of business. Taking developments of the best representatives of the leading scientific society as a basis, the article offers a new vision of organisation of the accounting system, based on the modern projection of information competence and harmonisation of main processes of information service for adaptation of the system for multi-vector inquiries of consumers of information. Pursuant to results of the conducted study, the article makes an effort to change the established opinion about information and professional competences of the accounting system and attach a new qualitative significance to them. The article makes a proposal with respect to calculation of quality of the information system on the basis of key indicators of its information service. It lays the foundation of the prospective study of the problems of building the accounting system in such a projection, so that realities of internal and external processes were maximally co-ordinated based on the idea of their information development.

  15. Diligence of Domain Engineering in Accounting Management System

    Directory of Open Access Journals (Sweden)

    Mukesh Arya

    2012-07-01

    Full Text Available This paper presents on domain feature modeling, domain architecture design and domain implementation in an enterprise. This paper demonstrates the accounting management feature modeling based on the extended (Feature-Oriented Domain Analysis FODA method and system architecture of accounting management domain, integrates Aspect Object Oriented Programming technology with domain implementation, and designs a whippersnapper AOP framework based on the object proxy pattern to separates crosscutting concerns in the domain implementation phrase. Research result shows this method can effectively seal insulate and abstract variability in requirements of accounting management domain, instruct the designing and implementation of accounting management components, get the requirement of software reuse, resource sharing and collaboration in accounting management domain.

  16. Current State and Issues of Logistics Cost Accounting and Management in Malaysia

    OpenAIRE

    Zakariah, Sahidah; Pyeman, Jaafar

    2013-01-01

    Background: Logistics cost is an important factor affecting the competitiveness on both macro (national) and micro level (firms). Logistics cost indicates the performance of logistics industry, efficiency level and its competitiveness. Research Problem: Despite of its significance, current state of logistics cost accounting and management in Malaysia has not properly addressed and the issues surround logistics cost measurement remains incoherent. Aim of research: The purpose o...

  17. Tariffs, Employment and the Current Account: Real Wage Resistance and the Macroeconomics of Protectionism

    OpenAIRE

    Sweder van Wijnbergen

    1987-01-01

    Using a standard complete specialization model of a small open economy within a rigorous intertemporal optimization framework with contract- based wage rigidity, we show that permanent tariffs may lead to a current account deterioration and a fall in employment, contradicting most of the literature of macro-economic effects of import tariffs. I show that this will always be the case if the economy is small enough. The crucial factor in this complete reversal of standard results is the impact ...

  18. Principles and methods of managerial cost-accounting systems.

    Science.gov (United States)

    Suver, J D; Cooper, J C

    1988-01-01

    An introduction to cost-accounting systems for pharmacy managers is provided; terms are defined and examples of specific applications are given. Cost-accounting systems determine, record, and report the resources consumed in providing services. An effective cost-accounting system must provide the information needed for both internal and external reports. In accounting terms, cost is the value given up to secure an asset. In determining how volumes of activity affect costs, fixed costs and variable costs are calculated; applications include pricing strategies, cost determinations, and break-even analysis. Also discussed are the concepts of direct and indirect costs, opportunity costs, and incremental and sunk costs. For most pharmacy department services, process costing, an accounting of intermediate outputs and homogeneous units, is used; in determining the full cost of providing a product or service (e.g., patient stay), job-order costing is used. Development of work-performance standards is necessary for monitoring productivity and determining product costs. In allocating pharmacy department costs, a ratio of costs to charges can be used; this method is convenient, but microcosting (specific identification of the costs of products) is more accurate. Pharmacy managers can use cost-accounting systems to evaluate the pharmacy's strategies, policies, and services and to improve budgets and reports.

  19. New Valences for the Financial-Accounting System

    Directory of Open Access Journals (Sweden)

    Adrian LUPAŞC

    2009-01-01

    Full Text Available A new approach to a company’s information systems is needed, if wetake into consideration the globalization process of the economy, the intensifiedcompetition, the impose of new qualitative demands or the adjustment to newaccounting standards. The former accountant is about to be replaced by the„professional employee with accounting information”, who knows very wellhow to use the domain technologies. The need for clear, correct and significantinformation has become a must for all the departments of a company and,definitely, this is especially the case for the financial-accounting department,i.e. when we have to come up with solutions for the profitability of thecompany.

  20. ACCOUNTING AS THE MAJOR INFORMATION SYSTEM IN CONDITIONS OF GLOBALIZATION

    Directory of Open Access Journals (Sweden)

    V.I. Efimenkov

    2006-03-01

    Full Text Available In article intrinsic attributes of the information are analyzed, its role in a today's society is defined. Modern accounting is considered as information system in which by its nature information asymmetry is inherent. On a background of numerous examples of falsification of the data of accounting and the consequences connected to it attempt to define key aspects of its further development is made.

  1. Accountability systems and instructional approaches in youth volleyball training.

    Science.gov (United States)

    Pereira, Felismina; Mesquita, Isabel; Graça, Amândio

    2009-01-01

    The purpose of this study was to examine accountability systems operating in youth volleyball training sessions and to understand how those systems vary according to the instructional tasks and the nature of the information provided by coaches. Additionally, the interactive effect of the players' age group on accountability systems and instructional tasks will be inspected. Twenty-eight youth volleyball coaches (for under 14s and under 18s) were observed, one training session each. Systematic observation strategies were used to describe and analyse task presentation and task structure during practice. Results convey that the accountability systems implemented by coaches were mainly implicit and governed by opportunity rather than explicit performance criteria imparted in task presentation. Remarks on the quality of performance only occurred during ongoing practice. More often than not coaches showed no reaction when athletes did not accomplish the tasks, failing to convey consequential expectancy-demand-monitoring messages. The instructional approach was predominantly composed of informing tasks, of technical nature and general information, which can reflect a technique and generalist coach profile. These results indicate the presence of weak and ambiguous accountability system, also corroborated by positive correlations of extending tasks with the category without exigency task presentation as well as with no reaction to unaccomplished tasks. There were no notorious differences in accountability behaviours between players' age group. Key pointsAccountability systems implemented by coaches were mainly implicit and governed by opportunity rather than explicit performance criteria imparted in task presentation. Only during practice, coaches remark the performance quality, followed by participation/effort.The instructional approach was predominantly composed of informing tasks, of technical nature and general information, which can reflect a technique and generalist

  2. The perseverance of Pacioli's goods inventory accounting system

    OpenAIRE

    Stoner, G.

    2011-01-01

    This paper details sources of the 'undoubtedly strange' (Yamey, 1994a, p.119) system of goods inventory records described in Pacioli’s 1494 bookkeeping treatise and traces the longevity and widespread use of this early perpetual inventory recording (EPIR) system in English language texts. By doing so and contrasting this system with the bookkeeping treatment of modern texts, it is shown that the EPIR system persisted as the dominant form of goods inventory accounting for between 400 and 500 y...

  3. The Role of Politics and Governance in Educational Accountability Systems

    Science.gov (United States)

    Brewer, Dominic J.; Killeen, Kieran M.; Welsh, Richard O.

    2013-01-01

    This brief utilizes case study methodology to illustrate the role of governance in educational accountability systems. Most research on the effectiveness of such systems has focused on technical components, such as standards-setting, assessments, rewards and sanctions, and data collection and reporting. This brief seeks to demonstrate that this…

  4. South Carolina Student Accountability System OSIRIS Instruction Manual.

    Science.gov (United States)

    South Carolina State Dept. of Education, Columbia.

    This manual expresses the South Carolina State Department of Education's understanding of the new, computerized school administration system called OSIRIS and the policy regarding its use with the Student Accountability System (SAS). The SAS is a method used to obtain a cumulative headcount of students served in certain programs specified in the…

  5. ACCOUNTABILITY SYSTEMS AND INSTRUCTIONAL APPROACHES IN YOUTH VOLLEYBALL TRAINING

    Directory of Open Access Journals (Sweden)

    Felismina Pereira

    2009-09-01

    Full Text Available The purpose of this study was to examine accountability systems operating in youth volleyball training sessions and to understand how those systems vary according to the instructional tasks and the nature of the information provided by coaches. Additionally, the interactive effect of the players' age group on accountability systems and instructional tasks will be inspected. Twenty-eight youth volleyball coaches (for under 14s and under 18s were observed, one training session each. Systematic observation strategies were used to describe and analyse task presentation and task structure during practice. Results convey that the accountability systems implemented by coaches were mainly implicit and governed by opportunity rather than explicit performance criteria imparted in task presentation. Remarks on the quality of performance only occurred during ongoing practice. More often than not coaches showed no reaction when athletes did not accomplish the tasks, failing to convey consequential expectancy-demand-monitoring messages. The instructional approach was predominantly composed of informing tasks, of technical nature and general information, which can reflect a technique and generalist coach profile. These results indicate the presence of weak and ambiguous accountability system, also corroborated by positive correlations of extending tasks with the category without exigency task presentation as well as with no reaction to unaccomplished tasks. There were no notorious differences in accountability behaviours between players' age group

  6. Methods of Analyzing Companies’ Performance in Accounting using Expert Systems

    Directory of Open Access Journals (Sweden)

    Veronica Grosu

    2008-01-01

    Full Text Available The company’s performance reflects its capacity of generating future cash-flows, by using existent resources, and the efficiency level in using new resources.The capacity of generating future cash-flows assumes that the company would have to book revenues of its activity, and the use of the existent resources needs a detailed overview of the expenses of the period. The revenues and expenses are elements strictly tied to the evaluation process of the company’s performance. This paper seeks to emphasize the efficiency level in using resources dependent on the profit (when the revenues are higher than the expenses, or on the loss (when the expenses are higher than the revenues, their first-step evaluation in the accounting process, so that the next step would evaluate them through a professional specific processing system, in order to lay out the economic result by efficiently binding the two methods.The current paper will analyze only the recognition and evaluation of companies’ revenues, with the help of the two criteria, when the revenues are higher than the expenses and therefore one will carry out an evaluation and analysis of the company’s performance in this particular field.

  7. Accounting Information Systems in Healthcare: A Review of the Literature.

    Science.gov (United States)

    Hammour, Hadal; Househ, Mowafa; Razzak, Hira Abdul

    2017-01-01

    As information technology progresses in Saudi Arabia, the manual accounting systems have become graduallyinadequate for decision needs. Subsequently, private and public healthcare divisions in Saudi Arabia perceive Computerized accounting information system (CAIS) as a vehicle to safeguard efficient and effective flow of information during the analysis, processes, and recording of financial data. Efficient and effective flow of information improvesthe decision making of staff, thereby improving the capability of health care sectors to reduce cost of the medical services.In this paper, we define computerized accounting systems from the point of view of health informatics. Also, the challenges and benefits of supporting CAIS applications in hospitals of Saudi Arabia. With these elements, we conclude that CAIS in Saudi Arabia can serve as a valuable tool for evaluating and controlling the cost of medical services in healthcare sectors. Supplementary education on the significance of having systems of computerized accounting within hospitals for nurses, doctors, and accountants with other health care staff is warranted in future.

  8. Will the Unemployment Rate Fall with a Robust Forecast for the U.S. Current Account Balance?

    Directory of Open Access Journals (Sweden)

    Mehdi Hojjat,Ph.D.

    2014-08-01

    Full Text Available This paper investigates the relationship between the U.S. current account balance and the U.S. rate of unemployment. Would the improvement in the current account balance cause a fall in the unemployment rate? Although previous researchers argued that U.S. current account balance does not influence U.S. unemployment rate, this article shows that these two are statistically correlated. This article also suggests policy recommendations that benefit both the employment level and the U.S. current account balance.

  9. Transformation of Inventory Accounting in Terms of Harmonization of Public Sector Accounting Systems with International Standards

    OpenAIRE

    Vasyl Pihosh

    2014-01-01

    The article investigates accounting procedures for inventory in public sector institutions. The analysis of the most important aspects of accounting for inventories is being held, which are reflected in Instructions for inventory accounting No. 125, Regulation on inventory accounting in budgetary institutions, National regulation (standard) of accounting in the public sector 123 'Inventory', International standard of accounting in the public sector 12 'Inventory', particularly, the recognitio...

  10. The causal relationship between Foreign Direct Investment and Current Account: an empirical investigation for Pakistan economy

    Directory of Open Access Journals (Sweden)

    Muhammad ASIM

    2013-08-01

    Full Text Available This paper investigates relationship between FDI and current account (CA in Pakistan using the Johansen-Juselius cointegration technique and the Granger causality test. The study results indicate that FDI and CA are cointegrated and thus exhibit a reliable long run relationship. The Granger causality test findings indicate that the causality between FDI and CA is uni-directional. However, there is no short run causality from FDI to CA and vice versa. Therefore, as a policy implication that FDI inflows may cause to the deterioration of the balance of payments in the long run should be taken into account when policy makers decide to implement policies to attract foreign investors.

  11. Implementation status of accrual accounting system in health sector.

    Science.gov (United States)

    Mehrolhassani, Mohammad Hossien; Khayatzadeh-Mahani, Akram; Emami, Mozhgan

    2014-07-29

    Management of financial resources in health systems is one of the major issues of concern for policy makers globally. As a sub-set of financial management, accounting system is of paramount importance. In this paper, which presents part of the results of a wider research project on transition process from a cash accounting system to an accrual accounting system, we look at the impact of components of change on implementation of the new system. Implementing changes is fraught with many obstacles and surveying these challenges will help policy makers to better overcome them. The study applied a quantitative manner in 2012 at Kerman University of Medical Science in Iran. For the evaluation, a teacher made valid questionnaire with Likert scale was used (Cranach's alpha of 0.89) which included 7 change components in accounting system. The study population was 32 subordinate units of Kerman University of Medical Sciences and for data analysis, descriptive and inferential statistics and correlation coefficient in SPSS version 19 were used. Level of effect of all components on the implementation was average downward (5.06±1.86), except for the component "management & leadership (3.46±2.25)" (undesirable from external evaluators' viewpoint) and "technology (6.61±1.92) and work processes (6.35±2.19)" (middle to high from internal evaluators' viewpoint). Results showed that the establishment of accrual accounting system faces infrastructural challenges, especially the components of leadership and management and followers. As such, developing effective measures to overcome implementation obstacles should target these components.

  12. Current Account Imbalances and Economic Growth: a two-country model with real-financial linkages

    OpenAIRE

    Laura Barbosa de Carvalho

    2012-01-01

    This paper builds a two-country stock-flow consistent model by com- bining a debt-led economy that emits the international reserve currency with an export-led economy. The model has two major implications. First, an initial trade deficit in the debt-led country leads to a perma- nent imbalance in the current account, even when the exchange rate is at parity. Second, different re-balancing mechanisms, namely a currency depreciation or the reduction of the propensity to import in the debt-led c...

  13. Is fair value currently in compliance with the principle of true and real reflection in the Czech accounting?

    Directory of Open Access Journals (Sweden)

    Jana Gláserová

    2012-01-01

    Full Text Available Information value of data provided by the accounting is in significant extent dependent on the method of valuation used in accounting of individual economic operations especially on the method of valuation of individual items in the financial statements. Financial expression of the individual value of assets and liabilities of the company (including the balance sheet of the company, as well as the amount of equity, depend just on specific method of valuation of assets and liabilities that each entity used in the accounting system. This fact has also a crucial influence on the overall level of financial analysis since mostly aggregated data in the appropriate valuation gained from various parts of the financial statements are the input data for financial analysis.Certain items of assets and liabilities are valued at fair value at the balance sheet day in the Czech accounting in compliance with the global developments. The concept of fair value in Czech accounting is regulated by Czech Accounting Act in § 27 paragraph 4 and 5. The Czech regulation of the concept of the fair value is based on its detailed definition of the IAS / IFRS, including cases of practical use.The aim of this paper is to answer the question whether currently the fair value in the Czech accounting reflects the reality, based on definition of its content in accordance with applicable legal regulation. Partial aim is to identify specific cases of its application in the accounting of various types of business entities in the Czech Republic in existing practice. The paper also identifies methodological procedure of recording changes resulting from the valuation or revaluation of various types of assets at fair value, including their impacts on the financial statements. An integral part of the paper is the perspective of IAS / IFRS on fair value in accounting, so the definition of the fair value and also there is historical development of valuation of assets according to IAS

  14. The use of management accounting systems in functionally differentiated organizations

    NARCIS (Netherlands)

    Bouwens, J.F.M.G.

    1998-01-01

    Management Accounting Systems (MAS) facilitate decision making and control in organizations. This study investigates both theoretically and empirically how MAS help managers to make their decisions. This issue is specifically addressed in a context where production and sales managers face high

  15. ACCOUNTING SYSTEM OF THE MARKET OF UNIT INVESTMENT FUNDS

    Directory of Open Access Journals (Sweden)

    Olga A. Zhdanova

    2013-01-01

    Full Text Available Functions and interrelations of depositary, specialized depositary and registrar operating in the market of unit investment funds are presented and studied in the article. The conclusion is drawn on possibility of introduction of concept of accounting system in the market of unit investment funds.

  16. The use of management accounting systems in functionally differentiated organizations

    NARCIS (Netherlands)

    Bouwens, J.F.M.G.

    1998-01-01

    Management Accounting Systems (MAS) facilitate decision making and control in organizations. This study investigates both theoretically and empirically how MAS help managers to make their decisions. This issue is specifically addressed in a context where production and sales managers face high level

  17. Modeling the interaction of electric current and tissue: importance of accounting for time varying electric properties.

    Science.gov (United States)

    Evans, Daniel J; Manwaring, Mark L

    2007-01-01

    Time varying computer models of the interaction of electric current and tissue are very valuable in helping to understand the complexity of the human body and biological tissue. The electrical properties of tissue, permittivity and conductivity, are vital to accurately modeling the interaction of the human tissue with electric current. Past models have represented the electric properties of the tissue as constant or temperature dependent. This paper presents time dependent electric properties that change as a result of tissue damage, temperature, blood flow, blood vessels, and tissue property. Six models are compared to emphasize the importance of accounting for these different tissue properties in the computer model. In particular, incorporating the time varying nature of the electric properties of human tissue into the model leads to a significant increase in tissue damage. An important feature of the model is the feedback loop created between the electric properties, tissue damage, and temperature.

  18. Computer program for the automated attendance accounting system

    Science.gov (United States)

    Poulson, P.; Rasmusson, C.

    1971-01-01

    The automated attendance accounting system (AAAS) was developed under the auspices of the Space Technology Applications Program. The task is basically the adaptation of a small digital computer, coupled with specially developed pushbutton terminals located in school classrooms and offices for the purpose of taking daily attendance, maintaining complete attendance records, and producing partial and summary reports. Especially developed for high schools, the system is intended to relieve both teachers and office personnel from the time-consuming and dreary task of recording and analyzing the myriad classroom attendance data collected throughout the semester. In addition, since many school district budgets are related to student attendance, the increase in accounting accuracy is expected to augment district income. A major component of this system is the real-time AAAS software system, which is described.

  19. Integrated System of Economy-Environment Accounting of China (CSEEA) - System Design and Trial Estimation (1992)

    Institute of Scientific and Technical Information of China (English)

    LEI Ming

    2001-01-01

    On the basis of the general framework of United Nations' "indirect/satellite" accounting system--Integrated System of Environment & Economy Accounting SEEA (1992) and 93' SNA, this paper tries to construct one simple, effective and practical CSEEA, and thereby trial estimates the 1992 Chinese environmental adjusted GDP (Green GDP), under Chinese National Accounting System's reform practice.

  20. THE CURRENT ACCOUNT DEFICIT AND THE FIXED EXCHANGE RATE. ADJUSTING MECHANISMS AND MODELS.

    Directory of Open Access Journals (Sweden)

    HATEGAN D.B. Anca

    2010-07-01

    Full Text Available The main purpose of the paper is to explain what measures can be taken in order to fix the trade deficit, and the pressure that is upon a country by imposing such measures. The international and the national supply and demand conditions change rapidly, and if a country doesn’t succeed in keeping a tight control over its deficit, a lot of factors will affect its wellbeing. In order to reduce the external trade deficit, the government needs to resort to several techniques. The desired result is to have a balanced current account, and therefore, the government is free to use measures such as fixing its exchange rate, reducing government spending etc. We have shown that all these measures will have a certain impact upon an economy, by allowing its exports to thrive and eliminate the danger from excessive imports, or vice-versa. The main conclusion our paper is that government intervention is allowed in order to maintain the balance of the current account.

  1. LABOUR FORCE EFFECTS TO CURRENT ACCOUNT MOVEMENT OF ASEAN + 6 COUNTRIES

    Directory of Open Access Journals (Sweden)

    NI PUTU WIWIN SETYARI

    2016-12-01

    Full Text Available Heckscher-Ohlin-Mundell framework suggests that if a country has unexpectedly increased the permanent labour force, there will be a change in the production structure. Increases in the relative proportion of labour-intensive product demand occur and, hence, decrease the need for investment relative to domestic saving, and encourage the current account surplus. This paper tries to fill the empirical studies gap on the effects of the labour force, especially its utilization in the data panel of ASEAN + 6 countries using the generalized method of moments (GMM used to capture the unobserved heterogeneity and endogeneity across countries that often arise in a panel data model. The estimation result shows that the labour force has an asymmetric shock and it only affects the country of origin, even when the financial institution deepening as a control variable is included. The analysis also indicates that labour regulations in these countries tend to be rigid because the speed with which the current account adjusts is relatively slow.

  2. 17 CFR 256.01-3 - General structure of accounting system.

    Science.gov (United States)

    2010-04-01

    ... accounting system. 256.01-3 Section 256.01-3 Commodity and Securities Exchanges SECURITIES AND EXCHANGE... accounting system. (a) The accounts provided herein are in two general categories: Balance sheet accounts and... account numbers in the Uniform System of Accounts for Public Utilities and Licensees (18 CFR Part 101)...

  3. THE PLACE OF TAX ACCOUNTING IN TAXACCOUNTING SYSTEM OF AN ORGANIZATION

    Directory of Open Access Journals (Sweden)

    Ivanko N. A.

    2016-03-01

    Full Text Available Forecasting financial results of the economic entity activity, tax planning and tax optimization are becoming the major components of the nowadays accounting. Organizations strive to be seen as financially stable and profitable to investors and creditors, and financially disadvantageous to tax authorities. Obviously, all these goals require completely different approaches that will allow avoiding the expressed conflict of interest. The solution to this contradiction and the most effective way of establishing a compromise is the effective tax accounting. The fiscal system of the Russian Federation is constantly undergoing both quantitative and qualitative transformation: changing the structure of taxes, tax rates, the requirements for the taxpayers, and others. The practice of constant adjustments to tax laws adversely affects the formation of the economic entity accounting and tax system. The economic crisis has further complicated the decisionmaking on the organization tax burden reduction. The relevance of the study is conditioned by the fact that in the current conditions in view of the foregoing, particularly acute are the question of the effectiveness of tax accounting, its optimal interaction model with accounting, as well as enhancing the tax planning role. The consequence of this is the need for research harmonization of accounting and fiscal data with the goal of taxation monitoring, analysis, control and optimization. In the article the place of tax records in the single accounting and tax system of the organization is considered, the notion of tax accounting is specified

  4. Defining and resolving current systems in geospace

    Science.gov (United States)

    Ganushkina, N. Y.; Liemohn, M. W.; Dubyagin, S.; Daglis, I. A.; Dandouras, I.; De Zeeuw, D. L.; Ebihara, Y.; Ilie, R.; Katus, R.; Kubyshkina, M.; Milan, S. E.; Ohtani, S.; Ostgaard, N.; Reistad, J. P.; Tenfjord, P.; Toffoletto, F.; Zaharia, S.; Amariutei, O.

    2015-11-01

    Electric currents flowing through near-Earth space (R ≤ 12 RE) can support a highly distorted magnetic field topology, changing particle drift paths and therefore having a nonlinear feedback on the currents themselves. A number of current systems exist in the magnetosphere, most commonly defined as (1) the dayside magnetopause Chapman-Ferraro currents, (2) the Birkeland field-aligned currents with high-latitude "region 1" and lower-latitude "region 2" currents connected to the partial ring current, (3) the magnetotail currents, and (4) the symmetric ring current. In the near-Earth nightside region, however, several of these current systems flow in close proximity to each other. Moreover, the existence of other temporal current systems, such as the substorm current wedge or "banana" current, has been reported. It is very difficult to identify a local measurement as belonging to a specific system. Such identification is important, however, because how the current closes and how these loops change in space and time governs the magnetic topology of the magnetosphere and therefore controls the physical processes of geospace. Furthermore, many methods exist for identifying the regions of near-Earth space carrying each type of current. This study presents a robust collection of these definitions of current systems in geospace, particularly in the near-Earth nightside magnetosphere, as viewed from a variety of observational and computational analysis techniques. The influence of definitional choice on the resulting interpretation of physical processes governing geospace dynamics is presented and discussed.

  5. Accounting information system and management’s decision making process

    Directory of Open Access Journals (Sweden)

    Farhad Hanifi

    2015-07-01

    Full Text Available In this paper, we address the management’s decision making process and examine the effect of accounting information system (AIS in PARS GARMA holding organization in making sound and effective decisions and inform the reader on how AIS influences on the management decisions in 6 major perspectives including quality, accuracy, economic, validity, speed and on time concepts. The major source of data to this research is primary data through the administration of questionnaires. Regression and correlation analysis was used for the data analysis. The findings show that accounting information system had a significant and positive role in PARS GARMA holding management decisions process in several perspectives but AIS had no significant impact on speed of decision making.

  6. Development and Appraisal of Multiple Accounting Record System (Mars).

    Science.gov (United States)

    Yu, H C; Chen, M C

    2016-01-01

    The aim of the system is to achieve simplification of workflow, reduction of recording time, and increase the income for the study hospital. The project team decided to develop a multiple accounting record system that generates the account records based on the nursing records automatically, reduces the time and effort for nurses to review the procedure and provide another note of material consumption. Three configuration files were identified to demonstrate the relationship of treatments and reimbursement items. The workflow was simplified. The nurses averagely reduced 10 minutes of daily recording time, and the reimbursement points have been increased by 7.49%. The project streamlined the workflow and provides the institute a better way in finical management.

  7. THE POSITIVE EFFECTS OF THE LABOUR MOBILITY ON CURRENT ACCOUNT OF ROMANIA

    Directory of Open Access Journals (Sweden)

    Irina Elena CHIRTOC

    2010-12-01

    Full Text Available The phenomenon of international mobility of labour resources is important to the economy of any country in the course of development. In addition to the adverse effects that might cause this phenomenon are not neglected a favourable effect on the area of origin. Thus, the migrants are receiving higher income abroad is an impetus for those remaining in the country to raise the level of training to become more competitive. In addition, migrants are sending money in area of origin to family or friends, which contribute to increasing the standard of living for them and the reduction of poverty. Even though most of these transfers is spent on consumption goods and services by the family remaining in the country, should not be out of sight of the multiplicative effect in stimulating supply consumption, nor the effects of such transfers in reducing the deficit of current account.

  8. Relation between Wind and Wind Currents on the Synoptic Scale with Account of Wave Conditions

    CERN Document Server

    Polnikov, Vladislav

    2011-01-01

    A version of model is proposed, which is aimed for getting parameters of the atmospheric layer and upper water layer with account of the wind-wave state. The dynamics of the atmospheric boundary layer is realized in version of papers [1, 2], and the dynamics of the upper layer is realized in the framework of Ekman layers in the atmosphere and the sea [3]. In the latter case, the Kitaigorodskii [4, 5] approach was used for describing the dynamics of the air-water interface. The key parameters of the atmospheric layer and upper water layer (the friction velocity and the speed of drift currents) are calculated for typical wind-wave situations. Satisfactory quantitative agreement between calculated and traditionally observed values is shown.

  9. Illicit crops: A look from the national accounts system

    Directory of Open Access Journals (Sweden)

    Carmen Lucía Bazzani C.

    2012-07-01

    Full Text Available This article presents an analysis of the evolution of illicit crops in Colombia through the National Accounts System, which provides a basis for the study of transactions and the use of the product in an economy. Through the input-output methodology it is shown that, thanks to the drug policy action developed by the national government, its importance in generation of value added has been changing and decreasing over time.

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

    OpenAIRE

    NAKAJIMA, Michiyasu

    2011-01-01

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

  11. Future Performance Trend Indicators: A Current Value Approach to Human Resources Accounting. Report I. Internal Consistencies and Relationships to Performance By Site. Final Report.

    Science.gov (United States)

    Pecorella, Patricia A.; Bowers, David G.

    Analyses preparatory to construction of a suitable file for generating a system of future performance trend indicators are described. Such a system falls into the category of a current value approach to human resources accounting. It requires that there be a substantial body of data which: (1) uses the work group or unit, not the individual, as…

  12. Dynamics of systems and change in the accounting paradigm

    Directory of Open Access Journals (Sweden)

    Jorge Luis Juliao Rossi

    2006-07-01

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

  13. THE IMPACT OF ENTERPRISE RESOURCE PLANNING SYSTEMS ON MANAGEMENT ACCOUNTING

    Directory of Open Access Journals (Sweden)

    Andreea Gabriela PONORÎCĂ

    2014-05-01

    Full Text Available The added value on the ongoing improvement process of forecasts for financial and non-financial information systems is the main object of this study during nowadays context. Our results reveal the findings of an empirical research on the communication with various software vendors, such as SAP or Oracle, confirming the hypothesis that enterprise resource planning systems are not so well connected with the field of financial reporting analysis, but strongly linked with the management accounting field. Our study is and will be further opened for future research, passing over the limits of resource planning.

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

    Directory of Open Access Journals (Sweden)

    Azieva Z. I.

    2016-09-01

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

  15. INFORMATION IN THE SYSTEM OF MANAGEMENT ACCOUNTING AND ITS USERS

    Directory of Open Access Journals (Sweden)

    Aneliya Galinova

    2016-06-01

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

  16. Role of E-Payment System in Promoting Accountability in Government Ministries as Perceived by Accounting Education Graduates and Accountants in Ministry of Finance of Ebonyi State

    Science.gov (United States)

    Azih, Nonye; Nwagwu, Lazarus

    2015-01-01

    This paper identified the role of electronic payment system in promoting accountability in government ministries as well as the challenges facing the implementation of e-payment in government ministries in Ebonyi State. The study was guided by two research questions and two hypotheses. The population of the study comprised of 112 accountants as…

  17. The Accounting Network: how financial institutions react to systemic crisis

    CERN Document Server

    Flori, Andrea; Puliga, Michelangelo; Chessa, Alessandro; Pammolli, Fabio

    2016-01-01

    The role of Network Theory in the study of the financial crisis has been widely spotted in the latest years. It has been shown how the network topology and the dynamics running on top of it can trigger the outbreak of large systemic crisis. Following this methodological perspective we introduce here the Accounting Network, i.e. the network we can extract through vector similarities techniques from companies' financial statements. We build the Accounting Network on a large database of worldwide banks in the period 2001-2013, covering the onset of the global financial crisis of mid-2007. After a careful data cleaning, we apply a quality check in the construction of the network, introducing a parameter (the Quality Ratio) capable of trading off the size of the sample (coverage) and the representativeness of the financial statements (accuracy). We compute several basic network statistics and check, with the Louvain community detection algorithm, for emerging communities of banks. Remarkably enough sensible region...

  18. INTEGRATION LEVEL OF FINANCIAL AND MANAGEMENT ACCOUNTING SYSTEMS WITH THE ACCOUNTING CONVERGENCE PROCESS AND THE EFFECTIVENESS OF CONTROLLERSHIP

    Directory of Open Access Journals (Sweden)

    Andréia Carpes Dani

    2014-09-01

    Full Text Available This study aims to verify the integration level between the financial and management accounting systems as a result of the convergence process with the international accounting standards and of the effectiveness of controllership in Brazilian companies. A descriptive research was undertaken, based on the application of the questionnaire by Angelkort and Weißenberger (2011 to the 500 Best and Biggest of Revista Exame, issue 2011, using a sample of 32 companies that answered the research. The correlations between the integration level of the financial and management accounting systems and the variables “consistency of financial language”, “quality of services provided” and “degree of influence in decision making”, during the convergence period with the international accounting standards, were positive and moderate. It was also observed that the period before the accounting convergence (2004 till 2007 showed a better integration level of the financial and management accounting systems than the accounting convergence period (2008 till 2011. In conclusion, the accounting convergence process increased the integration level of the financial and management accounting systems in the investigated companies, as well as the effectiveness of controllership, particularly in the consistency of the financial language, in the quality of the services provided and in the influence of the controllers’ services on these companies’ decisions.

  19. Protecting Material Control and Accounting Systems from falsification by insiders

    Energy Technology Data Exchange (ETDEWEB)

    Sacks, I.J.

    1986-01-01

    Over the past several years, DOE facilities handling special nuclear material have been upgrading their material control and accounting (MCandA) systems to protect against insiders. Most of the systems analyzed were found to be relatively secure, but they did contain some insider vulnerabilities. The process of creating the information flow models used to analyze these systems has provided insight into general design features which can eliminate these vulnerabilities. Two of the major features characterizing secure MCandA systems are data independence and data verification. In this paper, these features are illustrated by means of typical, vulnerable MCandA procedures and by the steps needed to correct those vulnerabilities. Based on their assessment experience, the authors provide design guidance which could eliminate many insider vulnerabilities.

  20. Can a safeguards accountancy system really detect an unauthorized removal

    Energy Technology Data Exchange (ETDEWEB)

    Ehinger, M.H.; Ellis, J.H.

    1981-11-01

    Theoretical investigations and system studies indicate safeguards material balance data from reprocessing plants can be used to detect unauthorized removals. Plant systems have been modeled and simulated data used to demonstrate the techniques. But how sensitive are the techniques when used with actual plant data. What is the effect of safeguards applications on plant operability. Can safeguards be acceptable to plant operators, and are there any benefits to be derived. The Barnwell Nuclear Fuel Plant (BNFP) has been devoted to answering these and other questions over the past several years. A computerized system of near-real-time accounting and in-process inventory has been implemented and demonstrated during actual plant test runs. Measured inventories and hourly material balance closures have been made to assess safeguards in an operating plant application. The tests have culminated in actual removals of material from the operating plant to investigate the response and measure the sensitivity of the safeguards and data evaluation system.

  1. Discussion of College Accounting System Reform Based on Accounting Information%基于会计信息的高校会计制度改革探讨

    Institute of Scientific and Technical Information of China (English)

    刘正兵; 杨洋

    2012-01-01

    The current accounting system has the following problems: the flaws on cash basis, the unreasonable ac- counts sets, the imperfect accounting report system, untimely reflecting the Government' s budget reform. All these problems restrict to improve the quality of university accounting information. Colleges Accounting System (Draft), which is published on 2009, introduces accrual basis appropriately. Furthermore, Colleges Accounting System (Draft) regulates the accounts set and improve the financial reporting system. With a certain degree of convergence of the corporate accounting system, Colleges Accounting System (Draft) can greatly improve the quality of account- ing information of colleges and universities practically.%现行会计制度主要存在如下问题:收付实现制缺陷暴露、会计科目设置不合理、会计报表体系不健全、未能及时反映政府预算改革的相关内容,这些问题制约着高校会计信息质量的提高。2009年发布的《高等学校会计制度》(征求意见稿)适当引入了权责发生制,对会计科目的设置趋于规范,并进一步完善财务报表体系,一定程度上趋同于企业会计制度的设计,同时又充分考虑了高校的实际情况,能够极大地提高高校的会计信息质量。

  2. Nephrogenic systemic fibrosis: Current concepts

    Directory of Open Access Journals (Sweden)

    Prasanta Basak

    2011-01-01

    Full Text Available Nephrogenic systemic fibrosis (NSF was first described in 2000 as a scleromyxedema-like illness in patients on chronic hemodialysis. The relationship between NSF and gadolinium contrast during magnetic resonance imaging was postulated in 2006, and subsequently, virtually all published cases of NSF have had documented prior exposure to gadolinium-containing contrast agents. NSF has been reported in patients from a variety of ethnic backgrounds from America, Europe, Asia and Australia. Skin lesions may evolve into poorly demarcated thickened plaques that range from erythematous to hyperpigmented. With time, the skin becomes markedly indurated and tethered to the underlying fascia. Extracutaneous manifestations also occur. The diagnosis of NSF is based on the presence of characteristic clinical features in the setting of chronic kidney disease, and substantiated by skin histology. Differential diagnosis is with scleroderma, scleredema, scleromyxedema, graft-versus-host disease, etc. NSF has a relentlessly progressive course. While there is no consistently successful treatment for NSF, improving renal function seems to slow or arrest the progression of this condition. Because essentially all cases of NSF have developed following exposure to a gadolinium-containing contrast agent, prevention of this devastating condition involves the careful avoidance of administering these agents to individuals at risk.

  3. A Comparison between Value-Added School Estimates and Currently Used Metrics of School Accountability in California

    Science.gov (United States)

    Fagioli, Loris P.

    2014-01-01

    This study compared a value-added approach to school accountability to the currently used metrics of accountability in California of Adequate Yearly Progress (AYP) and Academic Performance Index (API). Five-year student panel data (N?=?53,733) from 29 elementary schools in a large California school district were used to address the research…

  4. Improved accounting of emissions from utility energy storage system operation.

    Science.gov (United States)

    Denholm, Paul; Holloway, Tracey

    2005-12-01

    Several proposed utility-scale energy storage systems in the U.S. will use the spare output capacity of existing electric power systems to create the equivalent of new load-following plants that can rapidly respond to fluctuations in electricity demand and increase the flexibility of baseload generators. New energy storage systems using additional generation from existing plants can directly compete with new traditional sources of load-following and peaking electricity, yet this application of energy storage is not required to meet many of the Clean Air Act standards required of new electricity generators (e.g., coal- or gas-fired power plants). This study evaluates the total emissions that will likely result from the operation of a new energy storage facility when coupled with an average existing U.S. coal-fired power plant and estimates that the emission rates of SO2 and NOx will be considerably higher than the rate of a new plant meeting Clean Air Act standards, even accounting for the efficiency benefits of energy storage. This study suggests that improved emissions "accounting" might be necessary to provide accurate environmental comparisons between energy storage and more traditional sources of electricity generation.

  5. A CAUSAL RELATIONSHIP BETWEEN OIL PRICES CURRENT ACCOUNT DEFICIT, AND ECONOMIC GROWTH: AN EMPIRICAL ANALYSIS FROM FRAGILE FIVE COUNTRIES

    Directory of Open Access Journals (Sweden)

    Yuksel BAYRAKTAR

    2016-09-01

    Full Text Available The main objective of this study is to determine the impact of oil prices in the Fragile-Five countries (Brazil, Indonesia, South Africa, India, and Turkey on current account deficit and growth. In this study, the method of panel data analysis was used and the period of 1980-2014 was examined. The Levin, Lin, & Chu panel; Im, Pesaran, and Shin W-stat; ADF-Fisher Chi-square; and PP-Fisher Chi-square unit root tests were used to determine the stability of data before panel data analysis. The results of the study can be expressed as follows. i There was a statistically meaningful relationship in oil prices with both GDP and the current account deficit. While there was a positive correlation between oil prices and GDP, there was a negative relationship between oil prices and current account deficit. ii No long-term relationship was found between GDP and oil prices; there was a long-term relationship between current account deficit and oil prices as determined by the cointegration tests. iii Causality test also showed the presence of a bidirectional relationship between GDP and oil prices.  Causality between oil prices and the current account deficit was one-way from the variable of oil price to the variable of current account deficit.

  6. CURRENT STATE AND EVOLUTION PERSPECTIVES FOR MANAGEMENT ACCOUNTING IN THE ENERGY SECTOR BY IMPLEMENTING THE ABC METHOD

    Directory of Open Access Journals (Sweden)

    Rof Letitia Maria

    2011-07-01

    Full Text Available Based on a controversial issue, namely determining and controlling costs in the energy sector, the present study falls within the scope of management accounting and control. This scientific approach was initiated as a result of personal research concerns in the area of accounting, starting from the need to know and quantify costs in a sector of the economy that is less exploited. The main objective of this scientific approach is to address the evolution of the energy sector in a national and international context, in terms of economy and finances, with the aim to underline the need to organize and conduct management accounting in this sector. We will present a few particularities of the energy system, the current status of implementation of a medium and long term strategy aimed at developing the energy sector, as well as the need to adopt modern costing methods in this sector, which ensure operative cost control and performance growth of the entities that operate in this sector. Information on the reviewed topic was conducted by studying the national and international literature in the field, by analyzing the associated legislation, by consulting specialized web-sites and various articles in the database. The main research methods used in this scientific approach were analysis and synthesis, and qualitative research was the type of used research. The results of the research will materialize in providing the necessary conditions for designing an econometric model for implementing the ABC method, the conceptual and ideological delimitation of the ABC method, the deepening of the positive and negative aspects that the implementation of the Activity Based Costing involves. The major implication for the researched field is ensuring success for the implementation of a modern costing method in the energy sector, underlining the shortcomings of the traditional costing methods. The added value of the paper consists in conducting a rigorous study of the

  7. Current and Future Flight Operating Systems

    Science.gov (United States)

    Cudmore, Alan

    2007-01-01

    This viewgraph presentation reviews the current real time operating system (RTOS) type in use with current flight systems. A new RTOS model is described, i.e. the process model. Included is a review of the challenges of migrating from the classic RTOS to the Process Model type.

  8. The system of account and control of logistics costs

    Directory of Open Access Journals (Sweden)

    Khayrullin Rustam Zinnatullovich

    Full Text Available The process of organization of civil engineering provides the delivery of construction materials, equipment to the civil engineering objects in the required quantities at the specified time. Effective tool for solving this problem is logistics. The basic components of logistics costs, which occupy the largest share in the sum of all logistics costs, are transportation costs and storage costs. The civil engineering industry is very promising for the use of outsourcing. The main part of works on providing material and technical resources in most cases is transferred to the outsourcing of other companies, including the group of companies forming the holding. In large holding companies the chain of movement of materials, goods and productions: purchase of materials and goods, completion materials, production structures, storage, movement, transportation, etc. may include several companies belonging in holding. The goods can be moved from one warehouse to another, with or without change of the owner of goods. Each company is obliged to show each movement of goods in their financial accounting. During the goods’ movement within a group of companies from one storage to another, from one owner to another, the total costs of the goods rise. Sales within a group of companies lead, as a rule, to a gain by one of the companies and the logistic expenses of another company. Selling to a consumer provides a profit to the seller company. Therefore, the problem of adequate allocation of logistics expenses and profits between separate legal entity and the task of continuous accounting and control of logistics costs and earnings in large companies, is vital. The automated system for accounting and controlling of logistics costs is suggested. The developed system allows controlling logistics costs of refining, storage and transportation for each ton, pieces, linear or square meters of the shipped cargoes. The System is based on complex algorithms of distribution

  9. Response Current from Spin-Vortex-Induced Loop Current System to Feeding Current

    Science.gov (United States)

    Morisaki, Tsubasa; Wakaura, Hikaru; Abou Ghantous, Michel; Koizumi, Hiroyasu

    2017-07-01

    The spin-vortex-induced loop current (SVILC) is a loop current generated around a spin-vortex formed by itinerant electrons. It is generated by a U(1) instanton created by the single-valued requirement of wave functions with respect to the coordinate, and protected by the topological number, "winding number". In a system with SVILCs, a macroscopic persistent current is generated as a collection of SVILCs. In the present work, we consider the situation where external currents are fed in the SVILC system and response currents are measured as spontaneous currents that flow through leads attached to the SVILC system. The response currents from SVILC systems are markedly different from the feeding currents in their directions and magnitude, and depend on the original current pattern of the SVILC system; thus, they may be used in the readout process in the recently proposed SVILC quantum computer, a quantum computer that utilizes SVILCs as qubits. We also consider the use of the response current to detect SVILCs.

  10. 20 CFR 670.530 - Are Job Corps centers required to maintain a student accountability system?

    Science.gov (United States)

    2010-04-01

    ... student accountability system? 670.530 Section 670.530 Employees' Benefits EMPLOYMENT AND TRAINING... accountability system? Yes, each Job Corps center must establish and operate an effective system to account for... student absence. Each center must operate its student accountability system according to requirements...

  11. Governance of Aquatic Agricultural Systems: Analyzing Representation, Power, and Accountability

    Directory of Open Access Journals (Sweden)

    Blake D. Ratner

    2013-12-01

    Full Text Available Aquatic agricultural systems in developing countries face increasing competition from multiple stakeholders over rights to access and use natural resources, land, water, wetlands, and fisheries, essential to rural livelihoods. A key implication is the need to strengthen governance to enable equitable decision making amidst competition that spans sectors and scales, building capacities for resilience, and for transformations in institutions that perpetuate poverty. In this paper we provide a simple framework to analyze the governance context for aquatic agricultural system development focused on three dimensions: stakeholder representation, distribution of power, and mechanisms of accountability. Case studies from Cambodia, Bangladesh, Malawi/Mozambique, and Solomon Islands illustrate the application of these concepts to fisheries and aquaculture livelihoods in the broader context of intersectoral and cross-scale governance interactions. Comparing these cases, we demonstrate how assessing governance dimensions yields practical insights into opportunities for transforming the institutions that constrain resilience in local livelihoods.

  12. IMPACT OF ACCOUNTING INFORMATION SYSTEMS ON INTERNAL AUDITORS IN TURKEY

    Directory of Open Access Journals (Sweden)

    Ömer Faruk TAN

    2016-08-01

    Full Text Available The increasing sophistication of technology has opened up the use of accounting information systems (AIS to companies. These systems are important because they enable all levels of management to access comprehensive information that goes into the planning and controlling of activities within business organizations. In addition, AIS provide quality information to internal and external users and typically cover six main aspects: people, procedures, data, software, information technology infrastructure, and internal controls. This study uses a questionnaire survey to examine the influence of AIS on internal auditors in Turkey. AIS are vital for internal auditors because they process the transactions, that is, they maintain financial records. It is, to the best of my knowledge, the first study to do so. In all, I put 12 questions and 106 internal auditors were agreed to participate the survey and found that internal auditors in Turkey believe that AIS contribute positively to their work.

  13. Business Intelligence Systems Accounting Integration in Romania. a Comparative Analysis

    Directory of Open Access Journals (Sweden)

    Daniela Postolache (Males

    2010-12-01

    Full Text Available Business Intelligence (BI systems have penetrated the Romanian market, providing a real decision support by integrating and synthesizing a large variety of information available in real time, anywhere in the world, including through mobile terminals. This study examines the BI solutions promoted in Romania through Internet sites written in Romanian, in terms of how the accounting information integration is done. Our paper highlights the most used economic and financial indicators and most often selected tools by BI systems developers to assist decisions. The writing bring forward the lack of transparency of the analyzed sites towards of configuration details of economic instruments, which we consider likely to delay the managers from Romania in order to become familiar with BI solutions, and it represent a weakness of this products promotion.

  14. Testing for causality between the foreign direct investment, current account deficit, GDP and total credit: Evidence from G7

    Directory of Open Access Journals (Sweden)

    Akbas Yusuf Ekrem

    2013-01-01

    Full Text Available In this study, countries were analyzed between 1990 and 2011 in order to determine whether a causal relationship exists among current account deficit, GDP, foreign direct investment, and total credits of G7. Analysis took into account the cross-sectional dependence and was applied to test the causality among the variables form the panel. Firstly, panel unit root tests were used for determining stationary of variables. As a result of the panel unit root tests, it was found that GDP and foreign direct investment have a stationary structure and that total credits and current account deficit contain unit root. In order to see whether there is a long-term relationship among the variables or not, the panel co-integration test was used. As a result of the test, it was concluded that there is a co-integration relationship among the series. The possibility of a causal relationship was analyzed among the variables using the causality test developed by Elena Ivona Dumitrescu and Christophe Hurlin (2012. Results of the analysis showed a unidirectional causal relationship from current account deficit and foreign direct investment to GDP. Bidirectional causality was found between current account deficit and total credits. Finally, a unidirectional relationship was found from foreign direct investment to current account deficit and total credits.

  15. Managerial accounting in local authorities : An overview of the current/real situation

    OpenAIRE

    Letort, Frederique

    2016-01-01

    This thesis raises the question of the appropriate type of management accounting in local government. Thepurpose of this research is to study how local authorities have been using managerial accounting. Originally,managerial accounting was meant for companies and using it for non-profit organizations, which have differentpurposes, is problematic. Studying the literature on this topic shows that the use of this management tool bylocal authorities since the 1980s has not been smooth, as it orig...

  16. Mind the Gap: Accounting Information Systems Curricula Development in Compliance with IFAC Standards in a Developing Country

    Science.gov (United States)

    Aleqab, Mahmoud Mohmad Ahmad; Nurunnabi, Mohammad; Adel, Dalia

    2015-01-01

    The authors examine the consistency between the current practices in designing and teaching accounting information systems (AIS) curricula and the International Federation of Accountants (IFAC) requirements for International Education Practice Statement 2 and International Education Standards 2. Utilizing a survey and interviews data in Jordan,…

  17. Mind the Gap: Accounting Information Systems Curricula Development in Compliance with IFAC Standards in a Developing Country

    Science.gov (United States)

    Aleqab, Mahmoud Mohmad Ahmad; Nurunnabi, Mohammad; Adel, Dalia

    2015-01-01

    The authors examine the consistency between the current practices in designing and teaching accounting information systems (AIS) curricula and the International Federation of Accountants (IFAC) requirements for International Education Practice Statement 2 and International Education Standards 2. Utilizing a survey and interviews data in Jordan,…

  18. Future Performance Trend Indicators: A Current Value Approach to Human Resources Accounting. Report V: The Value Attribution Process. Technical Report.

    Science.gov (United States)

    Lapointe, Jean B.; And Others

    The development of future performance trend indicators is based on the current value approach to human resource accounting. The value attribution portion of the current value approach is used to estimate the dollar value of observed changes in the state of the human organization. The procedure for value attribution includes: prediction of changes…

  19. Evaluating accounting information systems that support multiple GAAP reporting using Normalized Systems Theory

    NARCIS (Netherlands)

    Vanhoof, E.; Huysmans, P.; Aerts, Walter; Verelst, J.; Aveiro, D.; Tribolet, J.; Gouveia, D.

    2014-01-01

    This paper uses a mixed methods approach of design science and case study research to evaluate structures of Accounting Information Systems (AIS) that report in multiple Generally Accepted Accounting Principles (GAAP), using Normalized Systems Theory (NST). To comply with regulation, many companies

  20. THE CONCEPT OF MANAGEMENT ACCOUNTING AS AN INFORMATION SYSTEM IN THE MANAGEMENT OF COMMERCIAL ORGANIZATION PROFIT

    Directory of Open Access Journals (Sweden)

    E. Kyshtymova

    2012-03-01

    Full Text Available In the conditions of reforming of the mechanism of management there is a problem of the qualitative, reliable information necessary for regulation of economic processes with a view of maximizing profit of the commercial organizations. One of the concept directions improvement of accounting system is development of management accounting which is directed on ensuring control of profitability of the current activity of the organization first of all regarding decrease in expenses, an assessment of efficiency of managing as a whole and in a cut of divisions of the organization, the analysis of profitability of separate sectors of activity and market segments.

  1. The Accounting Network: How Financial Institutions React to Systemic Crisis.

    Science.gov (United States)

    Puliga, Michelangelo; Flori, Andrea; Pappalardo, Giuseppe; Chessa, Alessandro; Pammolli, Fabio

    2016-01-01

    The role of Network Theory in the study of the financial crisis has been widely spotted in the latest years. It has been shown how the network topology and the dynamics running on top of it can trigger the outbreak of large systemic crisis. Following this methodological perspective we introduce here the Accounting Network, i.e. the network we can extract through vector similarities techniques from companies' financial statements. We build the Accounting Network on a large database of worldwide banks in the period 2001-2013, covering the onset of the global financial crisis of mid-2007. After a careful data cleaning, we apply a quality check in the construction of the network, introducing a parameter (the Quality Ratio) capable of trading off the size of the sample (coverage) and the representativeness of the financial statements (accuracy). We compute several basic network statistics and check, with the Louvain community detection algorithm, for emerging communities of banks. Remarkably enough sensible regional aggregations show up with the Japanese and the US clusters dominating the community structure, although the presence of a geographically mixed community points to a gradual convergence of banks into similar supranational practices. Finally, a Principal Component Analysis procedure reveals the main economic components that influence communities' heterogeneity. Even using the most basic vector similarity hypotheses on the composition of the financial statements, the signature of the financial crisis clearly arises across the years around 2008. We finally discuss how the Accounting Networks can be improved to reflect the best practices in the financial statement analysis.

  2. The Accounting Network: How Financial Institutions React to Systemic Crisis

    Science.gov (United States)

    Puliga, Michelangelo; Flori, Andrea; Pappalardo, Giuseppe; Chessa, Alessandro; Pammolli, Fabio

    2016-01-01

    The role of Network Theory in the study of the financial crisis has been widely spotted in the latest years. It has been shown how the network topology and the dynamics running on top of it can trigger the outbreak of large systemic crisis. Following this methodological perspective we introduce here the Accounting Network, i.e. the network we can extract through vector similarities techniques from companies’ financial statements. We build the Accounting Network on a large database of worldwide banks in the period 2001–2013, covering the onset of the global financial crisis of mid-2007. After a careful data cleaning, we apply a quality check in the construction of the network, introducing a parameter (the Quality Ratio) capable of trading off the size of the sample (coverage) and the representativeness of the financial statements (accuracy). We compute several basic network statistics and check, with the Louvain community detection algorithm, for emerging communities of banks. Remarkably enough sensible regional aggregations show up with the Japanese and the US clusters dominating the community structure, although the presence of a geographically mixed community points to a gradual convergence of banks into similar supranational practices. Finally, a Principal Component Analysis procedure reveals the main economic components that influence communities’ heterogeneity. Even using the most basic vector similarity hypotheses on the composition of the financial statements, the signature of the financial crisis clearly arises across the years around 2008. We finally discuss how the Accounting Networks can be improved to reflect the best practices in the financial statement analysis. PMID:27736865

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

    Directory of Open Access Journals (Sweden)

    Ionela Cristina Breahna Pravat

    2014-07-01

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

  4. Environmental farm accounting: the case of the Dutch nutrients accounting system.

    NARCIS (Netherlands)

    Breembroek, J.A.; Koole, B.; Poppe, K.J.; Wossink, G.A.A.

    1996-01-01

    In the Netherlands bookkeeping of inputs and outputs at the level of individual farms has been selected as a new solution to control nutrient use and to tax nutrient surpluses in agriculture. At the same time, nutrient accounting presents important management information. This paper presents a theor

  5. Controls Over the Computerized Accounts Payble System at Defense Finance and Accounting Service Kansas City

    Science.gov (United States)

    2007-11-02

    Certify All 2 All1 Accessible2 All All Accessible Citibank3 5 All Accessible All None None Citibank Lead 1 Inquiry4 None Inquiry Inquiry Accessible...The Citibank profile allows technicians to enter information related to credit card accounts. 4. �Inquiry� means that the function can only be

  6. Environmental farm accounting: the case of the Dutch nutrients accounting system.

    NARCIS (Netherlands)

    Breembroek, J.A.; Koole, B.; Poppe, K.J.; Wossink, G.A.A.

    1996-01-01

    In the Netherlands bookkeeping of inputs and outputs at the level of individual farms has been selected as a new solution to control nutrient use and to tax nutrient surpluses in agriculture. At the same time, nutrient accounting presents important management information. This paper presents a

  7. The Role of Ontologies for Designing Accounting Information Systems

    Directory of Open Access Journals (Sweden)

    Gheorghe NEGOESCU

    2010-08-01

    Full Text Available The accounting ontologies were conceptualized as a framework for building accounting information systems in a shared data environment, within enterprises or between different enterprises. The model’s base feature was an object pattern consisting of two mirror-image that represented conceptual the input and output components of a business process. The REA acronym derives from that pattern’s structure, whichconsisted of economic resources, economic events, and economic agents. The REA model was proposed as a means for an organization to capture the signification of economic exchanges between two business partners. The REA ontology provides an alternative for modelling an enterprise’s economic resources, economic events, economic agents, andtheir relationships. Resources are considerate organization assets that are able to generate revenue for implicated parties. Events provide a source of detailed data in this approach. Agents participate in events and can affect some resources. They can be anindividual or organization inside or outside the organization that is capable of controlling economic resources and interacting with other agents. The objective of this work is to offer an understandable of this framework and to explain how this model can help us via the identification of the afferent concepts.

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

    Directory of Open Access Journals (Sweden)

    Daniela Feschiyan

    2013-08-01

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

  9. DRG systems in Europe: variations in cost accounting systems among 12 countries.

    Science.gov (United States)

    Tan, Siok Swan; Geissler, Alexander; Serdén, Lisbeth; Heurgren, Mona; van Ineveld, B Martin; Redekop, W Ken; Hakkaart-van Roijen, Leona

    2014-12-01

    Diagnosis-related group (DRG)-based hospital payment systems have gradually become the principal means of reimbursing hospitals in many European countries. Owing to the absence or inaccuracy of costs related to DRGs, these countries have started to routinely collect cost accounting data. The aim of the present article was to compare the cost accounting systems of 12 European countries. A standardized questionnaire was developed to guide comprehensive cost accounting system descriptions for each of the 12 participating countries. The cost accounting systems of European countries vary widely by the share of hospital costs reimbursed through DRG payment, the presence of mandatory cost accounting and/or costing guidelines, the share of cost collecting hospitals, costing methods and data checks on reported cost data. Each of these aspects entails a trade-off between accuracy of the cost data and feasibility constraints. Although a 'best' cost accounting system does not exist, our cross-country comparison gives insight into international differences and may help regulatory authorities and hospital managers to identify and improve areas of weakness in their cost accounting systems. Moreover, it may help health policymakers to underpin the development of a cost accounting system. © The Author 2014. Published by Oxford University Press on behalf of the European Public Health Association. All rights reserved.

  10. Sustainable Innovation, Management Accounting and Control Systems, and International Performance

    Directory of Open Access Journals (Sweden)

    Ernesto Lopez-Valeiras

    2015-03-01

    Full Text Available This study analyzes how Management Accounting and Control Systems (MACS facilitate the appropriation of the benefits of sustainable innovations in organizations. In particular, this paper examines the moderating role of different types of MACS in the relationships between sustainable innovation and international performance at an organizational level. We collected survey data from 123 Spanish and Portuguese organizations. Partial Least Square was used to analyze the data. Results show that the effect of sustainable innovations on international performance is enhanced by contemporary rather than traditional types of MACS. Overall our findings show that MACS can help managers to develop and monitor organizational activities (e.g., costumer services and distribution activities, which support the appropriation of the potential benefits from sustainable innovation. This paper responds to recent calls for in-depth studies about the organizational mechanism that may enhance the success of sustainable innovation.

  11. Natural Resource Accounting Systems and Environmental Policy Modeling

    OpenAIRE

    Richard Cabe; Johnson, Stanley R

    1990-01-01

    Natural Resource Accounting (RCA) combines national income and product accounting concepts with analysis of natural resource and environmental issues. This paper considers this approach for the RCA Appraisal required by the Soil and Water Resources Conservation Act. Recent natural resource accounting literature is examined in light of requirements of the RCA Appraisal. The paper provides a critique of the economic content of the Second RCA Appraisal and develops a natural resource accounting ...

  12. 14 CFR Sec. 1-2 - Waivers from this system of accounts and reports.

    Science.gov (United States)

    2010-01-01

    ... AIR CARRIERS General Accounting Provisions Sec. 1-2 Waivers from this system of accounts and reports. A waiver from any provision of this system of accounts or reports may be made by the BTS upon its... the principles embodied in the provisions of this system of accounts and reports; and the...

  13. Thermal currents in highly correlated systems

    OpenAIRE

    MORENO, J; Coleman, P.

    1996-01-01

    Conventional approaches to thermal conductivity in itinerant systems neglect the contribution to thermal current due to interactions. We derive this contribution to the thermal current and show how it produces important corrections to the thermal conductivity in anisotropic superconductors. We discuss the possible relevance of these corrections for the interpretation of the thermal conductivity of anisotropic superconductors.

  14. Multiple Currents in the Gulf Stream System

    OpenAIRE

    Fuglister, F. C.

    2011-01-01

    A new interpretation of the accumulated temperature and salinity data from the Gulf Stream Area indicates that the System is made up of a series of overlapping currents. These currents are separated by relatively weak countercurrents. Data from a recent survey are presented as supporting this hypothesis.DOI: 10.1111/j.2153-3490.1951.tb00804.x

  15. Current frontiers in systemic sclerosis pathogenesis

    NARCIS (Netherlands)

    Ciechomska, Marzena; van Laar, Jacob; O'Reilly, Steven

    2015-01-01

    Systemic sclerosis is an autoimmune disease characterised by vascular dysfunction, impaired angiogenesis, inflammation and fibrosis. There is no currently accepted disease-modifying treatment with only autologous stem cell transplant showing clinically meaningful benefit. The lack of treatment optio

  16. Superpersistent Currents in Dirac Fermion Systems

    Science.gov (United States)

    2017-03-06

    TITLE AND SUBTITLE Superpersistent Currents in Dirac Fermion Systems 5a.  CONTRACT NUMBER 5b.  GRANT NUMBER FA9550-15-1-0151 5c.   PROGRAM ELEMENT...currents in 2D Dirac material systems and pertinent phenomena in the emerging field of relativistic quantum nonlinear dynamics and chaos. Systematic...anomalous optical transitions, and spin control in topological insulator quantum dots, (4) the discovery of nonlinear dynamics induced anomalous Hall

  17. 18 CFR 367.2270 - Account 227, Obligations under capital lease-Non-current.

    Science.gov (United States)

    2010-04-01

    ..., FEDERAL POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Other Noncurrent Liabilities § 367... Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC...

  18. LCA and emergy accounting of aquaculture systems: towards ecological intensification.

    Science.gov (United States)

    Wilfart, Aurélie; Prudhomme, Jehane; Blancheton, Jean-Paul; Aubin, Joël

    2013-05-30

    An integrated approach is required to optimise fish farming systems by maximising output while minimising their negative environmental impacts. We developed a holistic approach to assess the environmental performances by combining two methods based on energetic and physical flow analysis. Life Cycle Assessment (LCA) is a normalised method that estimates resource use and potential impacts throughout a product's life cycle. Emergy Accounting (EA) refers the amount of energy directly or indirectly required by a product or a service. The combination of these two methods was used to evaluate the environmental impacts of three contrasting fish-farming systems: a farm producing salmon in a recirculating system (RSF), a semi-extensive polyculture pond (PF1) and an extensive polyculture pond (PF2). The RSF system, with a low feed-conversion ratio (FCR = 0.95), had lower environmental impacts per tonne of live fish produced than did the two pond farms, when the effects on climate change, acidification, total cumulative energy demand, land competition and water dependence were considered. However, RSF was clearly disconnected from the surrounding environment and depended highly on external resources (e.g. nutrients, energy). Ponds adequately incorporated renewable natural resources but had higher environmental impacts due to incomplete use of external inputs. This study highlighted key factors necessary for the successful ecological intensification of fish farming, i.e., minimise external inputs, lower the FCR, and increase the use of renewable resources from the surrounding environment. The combination of LCA and EA seems to be a practical approach to address the complexity of optimising biophysical efficiency in aquaculture systems.

  19. Do current connectionist learning models account for reading development in different languages?

    Science.gov (United States)

    Hutzler, Florian; Ziegler, Johannes C; Perry, Conrad; Wimmer, Heinz; Zorzi, Marco

    2004-04-01

    Learning to read a relatively irregular orthography, such as English, is harder and takes longer than learning to read a relatively regular orthography, such as German. At the end of grade 1, the difference in reading performance on a simple set of words and nonwords is quite dramatic. Whereas children using regular orthographies are already close to ceiling, English children read only about 40% of the words and nonwords correctly. It takes almost 4 years for English children to come close to the reading level of their German peers. In the present study, we investigated to what extent recent connectionist learning models are capable of simulating this cross-language learning rate effect as measured by nonword decoding accuracy. We implemented German and English versions of two major connectionist reading models, Plaut et al.'s (Plaut, D. C., McClelland, J. L., Seidenberg, M. S., & Patterson, K. (1996). Understanding normal and impaired word reading: computational principles in quasi-regular domains. Psychological Review, 103, 56-115) parallel distributed model and Zorzi et al.'s (Zorzi, M., Houghton, G., & Butterworth, B. (1998a). Two routes or one in reading aloud? A connectionist dual-process model. Journal of Experimental Psychology: Human Perception and Performance, 24, 1131-1161); two-layer associative network. While both models predicted an overall advantage for the more regular orthography (i.e. German over English), they failed to predict that the difference between children learning to read regular versus irregular orthographies is larger earlier on. Further investigations showed that the two-layer network could be brought to simulate the cross-language learning rate effect when cross-language differences in teaching methods (phonics versus whole-word approach) were taken into account. The present work thus shows that in order to adequately capture the pattern of reading acquisition displayed by children, current connectionist models must not only be

  20. The Accounting Standardization System in Portugal and Its First-Time Adoption Effects in the Olive and Cork Tree Cultures

    Directory of Open Access Journals (Sweden)

    Jonas da Silva Oliveira

    2015-06-01

    Full Text Available This study examines the quantitative impact of the first-time adoption of the Portuguese Accounting Standardization System on individual annual reports of Portuguese unlisted companies in the cork and olive tree culture sector. Findings indicate that the items which showed significant changes in the transition from the previous accounting frame of reference to the Portuguese Accounting Standardization System are mainly those regarding to biological assets, inventories, liabilities, current ratio, and return on assets. The adoption of the Portuguese Accounting Standardization System has led generally to less conservative accounting practices, indicating that characteristics of code-law countries such as cultural aspects and country enforcement regimes did not influence the adoption of IAS/IFRS-based accounting standards by Portuguese unlisted companies in the cork and olive tree culture sectors.

  1. Medical Robots: Current Systems and Research Directions

    OpenAIRE

    Beasley, Ryan A.

    2012-01-01

    First used medically in 1985, robots now make an impact in laparoscopy, neurosurgery, orthopedic surgery, emergency response, and various other medical disciplines. This paper provides a review of medical robot history and surveys the capabilities of current medical robot systems, primarily focusing on commercially available systems while covering a few prominent research projects. By examining robotic systems across time and disciplines, trends are discernible that imply future capabilities ...

  2. 48 CFR 32.503-3 - Initiation of progress payments and review of accounting system.

    Science.gov (United States)

    2010-10-01

    ... payments and review of accounting system. 32.503-3 Section 32.503-3 Federal Acquisition Regulations System... on Costs 32.503-3 Initiation of progress payments and review of accounting system. (a) For..., (2) possessed of an adequate accounting system and controls, and (3) in sound financial...

  3. 48 CFR 252.242-7004 - Material management and accounting system.

    Science.gov (United States)

    2010-10-01

    ..., inventory, accounting, or other systems. (2) Valid time-phased requirements means material that is— (i... accounting system. 252.242-7004 Section 252.242-7004 Federal Acquisition Regulations System DEFENSE... CLAUSES Text of Provisions And Clauses 252.242-7004 Material management and accounting system....

  4. Current status and trends, organizational methods accounting and analysis of innovative enterprises’ venture financing

    Directory of Open Access Journals (Sweden)

    S.V. Rudeychuk

    2016-09-01

    Full Text Available The article examines the specific features and tendencies of development of venture financing in Ukraine. It shows the role of venture capital in the further development of Ukraine economy, this role is in financing and development of innovation, distribution of new technologies and increase of employment of highly professional staff in the territory of Ukraine. The authors determine the influence of characteristics of such financing on the formation of organization and methods of accounting and economic analysis of operations with venture capital investments. The paper grounds the necessity of accounting development and analytical support of innovative enterprises’ venture financing management; the state is caused by the need to attract additional funding from venture investors to finance the production and release of innovative products and businesses. The authors determine the directions of solving problems in accounting organization and methods and economic analysis of innovative enterprises’ venture financing, respectively, for the needs of all entities doing business venture and taking into account the peculiarities of this type of investment capital.

  5. Data quality and accounting information systems: Actual performance in Albania

    Directory of Open Access Journals (Sweden)

    Erjon Zoto

    2014-02-01

    Full Text Available Data quality is crucial in today’s business processes, as it is generally associated with the set of data fit for use by data consumers - the persons that access, interpret and use data during their work activity. On the other hand, data quality is very important for the Accounting Information Systems’ (AIS success, where AIS is a computer-based system that processes financial data and supports the decision making processes inside the organization. There are empirical evidences showing that data quality level in AIS has been and will always be problematic. Their interrelationship is dependant of several factors, including technical capacities or even the level of teamwork in an organization. This paper tries to analyze the actual performance of the factors influencing in the process of data quality in AIS used from organizations in Albania. The results will be compared with state-of-art literature review regarding the factors perceived as critical factors in ensuring data quality in AIS, giving way to some important concluding remarks.

  6. Accounting for the Assimilative Capacity of Water Systems in Scotland

    Directory of Open Access Journals (Sweden)

    Paula Novo

    2017-07-01

    Full Text Available A key methodological challenge in understanding the relationship between the economy and the underlying ecosystem base resides in how to account for the ecosystem’s degradation and the decline of associated ecosystem services. In this study, we use information on nutrients and metals concentrations from the Environmental Change Network (ECN database and the Scottish Environment Protection Agency (SEPA for the period 2000–2010 in order to assess the assimilation capacity of water systems. The research covers five upstream sites and 17 downstream sites in northeast Scotland. Our results highlight the relevance of considering a number of pollutants, and suggest that elements such as arsenic, lead and mercury can pose a threat to ecosystems’ sustainability and health. However, little research has been done in terms of their assimilation capacity and their impact on grey water footprint assessments. In addition, the results indicate that background conditions might be relevant when performing sustainability analysis at different spatial scales. The study also poses relevant questions in relation to land management approaches versus traditional ‘end-of-pipe’ water treatment approaches, and the definition of maximum and background concentrations. In this regard, further studies will be required to understand the trade-offs between different ecosystem services depending on how these concentrations are defined.

  7. Quality improvement and accountability in the Danish health care system.

    Science.gov (United States)

    Mainz, Jan; Kristensen, Solvejg; Bartels, Paul

    2015-12-01

    Denmark has unique opportunities for quality measurement and benchmarking since Denmark has well-developed health registries and unique patient identifier that allow all registries to include patient-level data and combine data into sophisticated quality performance monitoring. Over decades, Denmark has developed and implemented national quality and patient safety initiatives in the healthcare system in terms of national clinical guidelines, performance and outcome measurement integrated in clinical databases for important diseases and clinical conditions, measurement of patient experiences, reporting of adverse events, national handling of patient complaints, national accreditation and public disclosure of all data on the quality of care. Over the years, Denmark has worked up a progressive and transparent just culture in quality management; the different actors at the different levels of the healthcare system are mutually attentive and responsive in a coordinated effort for quality of the healthcare services. At national, regional, local and hospital level, it is mandatory to participate in the quality initiatives and to use data and results for quality management, quality improvement, transparency in health care and accountability. To further develop the Danish governance model, it is important to expand the model to the primary care sector. Furthermore, a national quality health programme 2015-18 recently launched by the government supports a new development in health care focusing upon delivering high-quality health care-high quality is defined by results of value to the patients. © The Author 2015. Published by Oxford University Press in association with the International Society for Quality in Health Care; all rights reserved.

  8. Effect Of The Use Of Information Technology And Organization Cultural Of The Quality Accounting Information System

    Directory of Open Access Journals (Sweden)

    Bakri

    2015-08-01

    Full Text Available The result of the application of effective accounting information system and provide quality and effective accounting information quality. Fundamental rule accounting information systems in an organization is generating accounting information quality through the process of collecting raw data and then processed and then presented in the form of accounting information useful for user information. The purpose of this study was to know how the effect of Use of information technology on the quality of accounting information systems organizational culture on the quality of accounting information systems and the quality of accounting information system on the quality of accounting information. Based on the literature of some previous researchers proved that a technology affects the quality of accounting information systems using information system AIS Effectively requires an understanding of the organization management and information technology shaping the system. the use of information technology within an organization intended to provide information to the user. B. Organizational culture affects the quality of AIS at the stage of design and implementation of the system required careful consideration of the information attitude is the main component of the organization information systems can be substantially influenced by the culture of the organization. C accounting information quality influence on information accounting quality is built with the main purpose to process accounting data from various sources into the accounting information needed by a wide range of users to reduce risk when making decisions.

  9. Process Accounting

    OpenAIRE

    Gilbertson, Keith

    2002-01-01

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

  10. Monetary policy, financial intermediation, current account and housing market - how do they fit together?

    OpenAIRE

    Stanimira Milcheva

    2012-01-01

    We estimate the role of monetary policy, net capital inflow and credit supply shocks for house prices, residential investment and durable consumption. These fundamental shocks account for three leading hypotheses about the causes of the recent housing bubble in the US: loose monetary policy, a `global saving glut' and loose credit standards for mortgage borrowers. Shocks in credit standards are stemming from variations in the assets of security broker-dealers, as these channel the securitized...

  11. Accounting for inventories at enterprise as a component of information and communication system

    Directory of Open Access Journals (Sweden)

    B.L. Kyryluk

    2016-12-01

    Full Text Available The current trends in the formation of information and communication system in terms of the inventories as the most significant component of the assets of companies are researched in the article. The information and communication system of a company provides the flow of information among the participants by the information channels, the sequence and direction of transmission of the information to specific subjects in accordance with the tasks. The essence and place of the accounting policies as the component of information and communication system are researched. The directions of improvement of information provision regarding the inventories of a company are proposed, that can be implemented in connection with the improvement of accounting policies by specifying the type of communication system, the ways of providing feedback, the formation of information channels, the identification of measures to prevent the information noise in order to avoid information threats. The obtained results and worked out proposals in the article allow to develop the comprehensive information and communication system of an enterprise in terms of inventories in order of further researches, which, taking to account their characteristics, will improve the information inter-environment of a company and the quality of decisions on this basis.

  12. Analyzing The Relationship Among The GDP - Current Account Deficit and Short Term Capital Flows: The Case of Emerging Markets

    Directory of Open Access Journals (Sweden)

    Yusuf Ekrem AKBAŞ

    2014-12-01

    Full Text Available In this study, it was analyzed if there was causal relationship among the current deficit, short term capital flows and economic growth in emerging markets. Before causality test was done, CDLM tests were done in order to the fact that to be able to determine if there was cross section dependence in countries form the panel. At the end of CDLM tests cross section dependence in emerging markets form the panel was determined. Then, panel causality test developed was done. According to the result of panel causality test bidirectional causality between current account deficit and GDP, unidirectional causality from short term capital flows to current deficit and GDP were determined.

  13. Automatic system for ionization chamber current measurements.

    Science.gov (United States)

    Brancaccio, Franco; Dias, Mauro S; Koskinas, Marina F

    2004-12-01

    The present work describes an automatic system developed for current integration measurements at the Laboratório de Metrologia Nuclear of Instituto de Pesquisas Energéticas e Nucleares. This system includes software (graphic user interface and control) and a module connected to a microcomputer, by means of a commercial data acquisition card. Measurements were performed in order to check the performance and for validating the proposed design.

  14. Regulation of the Bulgarian accounting system and its future perspectives

    Directory of Open Access Journals (Sweden)

    Snejana Basheva

    2015-09-01

    Full Text Available In 2013, the Fourth and Seventh Directives were replaced by a new Accounting Directive – Directive 2013/34/EC. The Directive is the outcome of EU aspirations to ease the business environment of small and medium-sized enterprises by simplifying the requirements with regard to reporting and mandatory disclosures for that category of enterprises. The entities of the practical sector (public and private limited liability companies, partnerships, general partnerships, etc. come within the scope of the Directive. The scope of the Directive excludes non-profit legal entities. The provisions of the Directive should, for the first time, be applied with regard to financial statements for reporting years beginning on or after January 1, 2016. Being an EC Member State, the Republic of Bulgaria has to transpose the Directive into the national accounting legislation by July 2015. The emphasis in this article is put on the basic problematic areas which occur in the process of the transposition of the Directive. As the possible solutions are based on established traditions and practices, the authors of this article try to identify the solutions to these problems taking into consideration the requirements imposed by the Directive itself. Four principal prob-lems are defined in the article: should there be a new Accounting Law and what should it include; should the Accounting Law include accounting principles; what groups and categories of enterprises should be differentiated and which accounting basis should be applied by any of them.

  15. 21 CFR 21.71 - Disclosure of records in Privacy Act Record Systems; accounting required.

    Science.gov (United States)

    2010-04-01

    ... Systems; accounting required. 21.71 Section 21.71 Food and Drugs FOOD AND DRUG ADMINISTRATION, DEPARTMENT... Record Systems; accounting required. (a) Except as provided in § 21.70, a record about an individual that... of the disclosure. The accounting shall not be considered a Privacy Act Record System. (2) Retain...

  16. 78 FR 38739 - Special Nuclear Material Control and Accounting Systems for Nuclear Power Plants

    Science.gov (United States)

    2013-06-27

    ... COMMISSION Special Nuclear Material Control and Accounting Systems for Nuclear Power Plants AGENCY: Nuclear... Accounting Systems for Nuclear Power Plants.'' This regulatory guide provides guidance on recordkeeping and... nuclear material control and accounting system requirements for nuclear power plants. This guide applies...

  17. 77 FR 28407 - Special Nuclear Material Control and Accounting Systems for Nuclear Power Plants

    Science.gov (United States)

    2012-05-14

    ... COMMISSION Special Nuclear Material Control and Accounting Systems for Nuclear Power Plants AGENCY: Nuclear...-5028, ``Special Nuclear Material Control and Accounting Systems for Nuclear Power Plants.'' In DG-5028... Control and Accounting Systems for Nuclear Power Plants.'' DATES: Submit comments by July 16, 2012...

  18. 49 CFR Appendix I to Part 1201 - Certification of Branch Line Accounting System Records

    Science.gov (United States)

    2010-10-01

    ... 49 Transportation 9 2010-10-01 2010-10-01 false Certification of Branch Line Accounting System... RAILROAD COMPANIES Pt. 1201, App. I Appendix I to Part 1201—Certification of Branch Line Accounting System...__ the branch line accounting system data were collected and maintained for each line that met the...

  19. Direct current power delivery system and method

    Science.gov (United States)

    Zhang, Di; Garces, Luis Jose; Dai, Jian; Lai, Rixin

    2016-09-06

    A power transmission system includes a first unit for carrying out the steps of receiving high voltage direct current (HVDC) power from an HVDC power line, generating an alternating current (AC) component indicative of a status of the first unit, and adding the AC component to the HVDC power line. Further, the power transmission system includes a second unit for carrying out the steps of generating a direct current (DC) voltage to transfer the HVDC power on the HVDC power line, wherein the HVDC power line is coupled between the first unit and the second unit, detecting a presence or an absence of the added AC component in the HVDC power line, and determining the status of the first unit based on the added AC component.

  20. A Review of the Factors Associated with the Adoption of Accounting Information Systems in Gulf Countries.

    Science.gov (United States)

    Hammour, Hadal; Househ, Mowafa; Razzak, Hira Abdul

    2017-01-01

    This review attempts to elucidate the significance of accounting information systems within healthcare settings in the Gulf regions. Information and communication technologies (ICT) has provided accounting system the ability to help an organization use and develop computerized systems to record and track financial transactions. Accounting information systems, if well implemented, can permit healthcare sectors in the Gulf regions to produce reports that can support the decision making process. Additional abilities of an accounting information systems include faster processing, enriched accuracy, amplified functionality, and improved external reporting. Training of hospital staff can help in enhancing the use of accounting information systems in gulf hospitals.

  1. 75 FR 13329 - Implications of Financial Accounting System (FAS) 166 on SBA Guaranteed Loan Programs

    Science.gov (United States)

    2010-03-19

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

  2. CURRENT TRENDS IN PULSATILE DRUG DELIVERY SYSTEMS

    Directory of Open Access Journals (Sweden)

    S. R. Tajane et al.

    2012-01-01

    Full Text Available The purpose for this review on pulsatile drug delivery systems (PDDS is to compile the recent literatures with special focus on the different types and approaches involved in the development of the formulation. Pulsatile drug delivery system is the most interesting time and site-specific system. This system is designed for chronopharmacotherapy. Thus, to mimic the function of living systems and in view of emerging chronotherapeutic approaches, pulsatile delivery, which is meant to release a drug following programmed lag phase, has increasing interest in the recent years. Diseases wherein PDDS are promising include asthma, peptic ulcer, cardiovascular diseases, arthritis, and attention deficit syndrome in children, cancer, diabetes, and hypercholesterolemia. Pulsatile drug delivery system divided into 2 types’ preplanned systems and stimulus induced system, preplanned systems based on osmosis, rupturable layers, and erodible barrier coatings. Stimuli induced system based on electrical, temperature and chemically induced systems. This review also summarizes some current PDDS already available in the market. These systems are useful to several problems encountered during the development of a pharmaceutical dosage form.

  3. THE GENERAL ARCHITECTURE OF THE ACCOUNTING INFORMATION SYSTEM AT TRADE ENTITIES

    Directory of Open Access Journals (Sweden)

    CARAIMAN ADRIAN-COSMIN

    2016-08-01

    Full Text Available At trade entities, most of the activities carried out within the framework of accounting information system revolve around accounting operations, they being the basis of this system and the financial perspective over an entity activity, through the accounts, by the way, most of the accounting information resulted from accounting information system are obtained by analyzing the information in the accounts. In the context of the existence of an integrated information system almost all accounting operations can be generated automatically or semi-automatically, by retrieving data from other modules of the informatic system existent within the entity: purchasing, sales, human resources, asset ,cash register, bank, etc. Otherwise, to dispose in a trade entity of a performant financial-accounting information system it should be analyzed, designed and implemented only in conjunction with other components they interact with, namely: purchasing, sales, human resources, assets, cash register, bank, etc., in order to avoid certain inherent redundancy in other approaches.

  4. Medical Robots: Current Systems and Research Directions

    Directory of Open Access Journals (Sweden)

    Ryan A. Beasley

    2012-01-01

    Full Text Available First used medically in 1985, robots now make an impact in laparoscopy, neurosurgery, orthopedic surgery, emergency response, and various other medical disciplines. This paper provides a review of medical robot history and surveys the capabilities of current medical robot systems, primarily focusing on commercially available systems while covering a few prominent research projects. By examining robotic systems across time and disciplines, trends are discernible that imply future capabilities of medical robots, for example, increased usage of intraoperative images, improved robot arm design, and haptic feedback to guide the surgeon.

  5. Accounting Practices Regarding the Non-Current Assets Held for Sale

    Directory of Open Access Journals (Sweden)

    Marinela Manea

    2010-12-01

    Full Text Available Generally the non-current assets, and especially the tangible assets, are held by the entity (as it results from their very definition in order to be used in the production of goods or for services, to be rented to the thirds or to be used for administrative purposes during several periods. For the time interval that a non-current asset is not classified as being held for sale, its recognition and implicitly its assessment will be done in accordance with the provisions of the applicable International Financial Reporting Standards; after the classification of the respective asset as being held with the intention of subsequent sale there will be applicable the provisions of the contemporary IFRS norm 5 “Non-current assets held for sale and discontinued activities”.

  6. Common accounting system for monitoring the ATLAS Distributed Computing resources

    CERN Document Server

    Karavakis, E; The ATLAS collaboration; Campana, S; Gayazov, S; Jezequel, S; Saiz, P; Sargsyan, L; Schovancova, J; Ueda, I

    2014-01-01

    This paper covers in detail a variety of accounting tools used to monitor the utilisation of the available computational and storage resources within the ATLAS Distributed Computing during the first three years of Large Hadron Collider data taking. The Experiment Dashboard provides a set of common accounting tools that combine monitoring information originating from many different information sources; either generic or ATLAS specific. This set of tools provides quality and scalable solutions that are flexible enough to support the constantly evolving requirements of the ATLAS user community.

  7. HARMONISATION OF CROATIAN ACCOUNTING SYSTEM WITH EUROPEAN UNION'S REQUESTS

    Directory of Open Access Journals (Sweden)

    Ivana Mamic Sacer

    2007-06-01

    Full Text Available A process of accounting harmonization is a result of a process of globalization. One of the fields that are certainly important for harmonisation, not only in Croatian case, but also for European and world economy consideration is the field of financial reporting. Because of differences in characteristics of national regulations, there are some differences in financial reporting framework for companies that are oriented only on national (domestic market and for those that have global business policy. In this paper, authors compare Croatian Law on accounting with European Union requests and some world experiences in financial reporting.

  8. Review of Current Nuclear Vacuum System Technologies

    Energy Technology Data Exchange (ETDEWEB)

    Carroll, M.; McCracken, J.; Shope, T.

    2003-02-25

    Nearly all industrial operations generate unwanted dust, particulate matter, and/or liquid wastes. Waste dust and particulates can be readily tracked to other work locations, and airborne particulates can be spread through ventilation systems to all locations within a building, and even vented outside the building - a serious concern for processes involving hazardous, radioactive, or nuclear materials. Several varieties of vacuum systems have been proposed and/or are commercially available for clean up of both solid and liquid hazardous and nuclear materials. A review of current technologies highlights both the advantages and disadvantages of the various systems, and demonstrates the need for a system designed to address issues specific to hazardous and nuclear material cleanup. A review of previous and current hazardous/nuclear material cleanup technologies is presented. From simple conventional vacuums modified for use in industrial operations, to systems specifically engineered for such purposes, the advantages and disadvantages are examined in light of the following criteria: minimal worker exposure; minimal secondary waste generation;reduced equipment maintenance and consumable parts; simplicity of design, yet fully compatible with all waste types; and ease of use. The work effort reviews past, existing and proposed technologies in light of such considerations. Accomplishments of selected systems are presented, including identified areas where technological improvements could be suggested.

  9. On Current Budget Accounting Method%现行预算会计核算方法相关问题的思考

    Institute of Scientific and Technical Information of China (English)

    朱荣

    2011-01-01

    China's current budget accounting system is composed of public finance budgetary accounting, accounting of governmental units and accounting for nonprofit organizations. Based on accounting on cash basis, aiming at meeting the requirement of budgetary management of government, it accounts the financial revenue, expenditure and balance. At the same time, it reveals the government's asset and liability. This paper analyzes the problems existing in the practical work, and puts forward the corresponding improvements.%我国现行的财政总预算会计、行政单位会计和事业单位会计共同构建的预算会计体系,是在收付实现制的基础上,以满足政府财政预算管理的目的,核算财政资金的收入、支出和结余情况,同时在一定程度上反映了政府的资产与负债等信息.本文就实务工作中所出现的几个问题进行了分析,并提出了相应的改进意见.

  10. 14 CFR Section 1 - Introduction to System of Accounts and Reports

    Science.gov (United States)

    2010-01-01

    ... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false Introduction to System of Accounts and Reports Section 1 Section 1 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION... AIR CARRIERS General Accounting Provisions Section 1 Introduction to System of Accounts and Reports ...

  11. 49 CFR 1242.19 - Electric power systems (account XX-19-21).

    Science.gov (United States)

    2010-10-01

    ... 49 Transportation 9 2010-10-01 2010-10-01 false Electric power systems (account XX-19-21). 1242.19... Structures § 1242.19 Electric power systems (account XX-19-21). Separate common expenses on basis of common expenses of electric power purchased or produced for motive power (accounts XX-51-68 and XX-52-68)....

  12. Taking Scholarly Books into Account. Current Developments in Five European Countries

    DEFF Research Database (Denmark)

    Gimenez-Toledo, Elea; Manana-Rodrıguez, Jorge; Engels, Tim C. E.

    2016-01-01

    several European countries to develop custom built information systems for the registration of scholarly books, as well as weighting and funding allocation procedures. For the first time, these systems make the assessment of books as a research output feasible. The present paper summarizes the main...... features of the registration and/or assessment systems developed in five European countries / regions (Spain, Denmark, Flanders, Finland and Norway), focusing on the processes involved in the collection and processing of data on book publications, their weighting, as well as the application in the context...

  13. Design of an accounting system that legally optimizes the IVA declaration in Ecuador

    Directory of Open Access Journals (Sweden)

    José Díaz Montenegro

    2010-12-01

    Full Text Available Most of Ecuador’s contributors don’t prepare a well elaborate tax credit application form for their IVA declarations, which lead them to give a payment that goes unnecessary above the actual value, due to the inadequate form filling. In this article, we can see that through the implementation of a simple accounting system, taxpayers can optimize their IVA declaration without breaking any current tax provision, even more, going side by side with our country’s established law.

  14. Current therapy of systemic sclerosis (scleroderma).

    Science.gov (United States)

    Müller-Ladner, U; Benning, K; Lang, B

    1993-04-01

    Treatment of systemic sclerosis (scleroderma) presents a challenge to both the patient and the physician. Established approaches include long-term physiotherapy, disease-modifying agents such as D-penicillamine, and treatment of organ involvement. These efforts are often unsatisfactory since the results are poor. However, recent advances include treatment of Raynaud's phenomenon (plasmapheresis, stanozolol, and prostacyclin analogues), scleroderma renal crisis (angiotensin-converting enzyme inhibitors), and gastric hypomotility (cisapride). This article covers the current approaches to the disease-modifying therapy including those related to the function of collagen-producing fibroblasts, vascular alterations, and the cellular and humoral immune system, as well as treatment of involved organs.

  15. [Domestic violence: a current issue to take into account in diagnostic imaging].

    Science.gov (United States)

    Santos Corraliza, E; Larrañaga Hernando, G; Neve Lete, I; Sánchez García, A

    2014-01-01

    Domestic violence is currently an issue of great political and social importance. The real incidence of domestic violence is difficult to determine due to the environment where it takes place and the reluctance of victims to report abuse. On the other hand, all types of violence represent an important public health problem. We report the case of a young woman who presented with thromboembolic phenomena at different sites due to domestic violence. We emphasize that it is necessary for radiologists and other healthcare professionals to consider the possibility of domestic violence when establishing the diagnosis. This can be important for determining the incidence of abuse, diminishing its sequela, and help increase its reporting. Copyright © 2011 SERAM. Published by Elsevier Espana. All rights reserved.

  16. Macroscopic fields in thin ferromagnetic sheets taking into account eddy currents and Landau-Lifshitz magnetization

    Science.gov (United States)

    Dupré, Luc; Olyslager, Frank; Melkebeek, Jan

    2004-05-01

    The paper deals with a numerical model for the evaluation of the electromagnetic behavior in thin magnetic sheets. Therefore, we consider Maxwell's equations together with a nonlinear magnetic constitutive law described by the Landau-Lifshitz equation. We present a suitable numerical approximation based upon a finite element-finite difference method. At each time step in the numerical scheme, the magnetization dynamics is calculated analytically by introducing for each finite element node a transformation towards a local coordinate system.

  17. Influence Organizational Culture On The Quality Of Accounting Information System Indonesian Government

    Directory of Open Access Journals (Sweden)

    Nur Zeina Maya Sari

    2015-08-01

    Full Text Available Abstract Quality Information yielded by Information System Accountancy will affect at storey ability management level to bring action against and decision which related to company operational and also prepare effective financial statement. Azhar Susanto 2013 65 states that the accounting information is the output of the accounting process. In general the accounting information presented in the financial statements Kieso et al 2012 5. With use accounting information internal parties will obtain accounting information relating to past and future such as prediction forecasting which includes annual plans strategic and decision alternatives Azhar Susanto 2013. The message contained in an accounting information as a guide for anyone when carrying out the activity Azhar Susanto 2009 2. Accounting information is a strategic organizational resource Mitchell et al. 2000. Accountancy Information System of vital importance in growth Process business On duty Original earnings Indonesian specially Bandung Area. The Organizational culture through its assumptions values norms and symbols determines the way in which the members of an organization perceive and interpret the reality within and around their organization as well as the way they behave in that reality Janisijevic2012. This Technique regarding System Accountancy Information data model affecting earnings to original earnings area PAD at Indonesian Goverment . Database System have function to earnings responsiblity which consist of Iease receivable not yet been billed for Iease receivable billed and total receivable. Accountancy information system have different model to process business and evaluation to governmental accounting information..

  18. Nineteenth-Century World's Fairs as Accountability Systems: Scopic Systems, Audit Practices and Educational Data

    Science.gov (United States)

    Sobe, Noah W.; Boven, David T.

    2014-01-01

    Late-19th century World's Fairs constitute an important chapter in the history of educational accountability. International expositions allowed for educational systems and practices to be "audited" by lay and expert audiences. In this article we examine how World's Fair exhibitors sought to make visible educational practices and…

  19. Accounting for User Diversity in Configuring Online Systems.

    Science.gov (United States)

    Woolliams, Peter; Gee, David

    1992-01-01

    Discusses cultural diversity in human-computer interactions and in the design of online systems. Topics addressed include cognitive psychology; North American and European ethnocentricity; online systems and their organizational setting; models for organization culture; corporate culture; international systems and country-specific cultures; and…

  20. THE ROLE OF ACCOUNTING SYSTEM CLASSIFICATION IN THE OPTIMIZATION OF INTERNATIONAL HARMONISATION PROCESS

    Directory of Open Access Journals (Sweden)

    Marian SOCOLIUC

    2013-12-01

    Full Text Available The main objective of international accounting bodies is represented by worldwide accounting harmonisation. However, this process faces difficulties which arise from matters specific to each country, either from the complicated nature of international financial reporting standards, from interpretation, from language and terminology problems or from the different nature of the principles, procedures, methods and accounting practices nationwide. The degree of awareness of the differences and similarities between national accounting systems serves as a basis for the international accounting classifications, this classification being needed to better understand the difficulties faced by accounting experts related to the harmonisation process.

  1. The Joint Effect of Competition and Complexity on Customer Accounting System Design

    DEFF Research Database (Denmark)

    Holm, Morten; Ax, Christian

    The importance of measuring customer profitability has recently been reiterated by the management accounting community. However, the stream of research on the factors influencing customer accounting (CA) design choices is still scarce and inconclusive. This paper addresses how the level...... in particular as well as the general research stream on environmental factors’ influence on the sophistication and use of management accounting systems across firms....

  2. The Evolution and Nature of School Accountability in the Singapore Education System

    Science.gov (United States)

    Ng, Pak Tee

    2010-01-01

    This paper describes and examines the nature and evolution of school accountability in the Singapore Education System. In particular, the different facets of school accountability are examined through a theoretical framework comprising four relatively distinct concepts of accountability as performance reporting; as a technical process; as a…

  3. 7 CFR 3560.302 - Accounting, bookkeeping, budgeting, and financial management systems.

    Science.gov (United States)

    2010-01-01

    ... Financial Management § 3560.302 Accounting, bookkeeping, budgeting, and financial management systems. (a) General. Borrowers must establish the accounting, bookkeeping, budgeting and financial management... management plan. (3) Borrowers must notify the Agency of any changes in their accounting, bookkeeping, budget...

  4. Defense Enterprise Accounting and Management System-Increment 1 (DEAMS Inc 1)

    Science.gov (United States)

    2016-03-01

    2016 Major Automated Information System Annual Report Defense Enterprise Accounting and Management System-Increment 1 (DEAMS Inc 1) Defense...Phone: 937-257-2714 Fax: DSN Phone: 787-2714 DSN Fax: Date Assigned: August 17, 2015 Program Information Program Name Defense Enterprise Accounting ...UNCLASSIFIED 4 Program Description The Defense Enterprise Accounting and Management System (DEAMS) is a key part of the United States Air Force (USAF

  5. 48 CFR 53.301-1408 - Preaward Survey of Prospective Contractor-Accounting System.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 2 2010-10-01 2010-10-01 false Preaward Survey of Prospective Contractor-Accounting System. 53.301-1408 Section 53.301-1408 Federal Acquisition Regulations...-1408 Preaward Survey of Prospective Contractor—Accounting System. EC01MY91.093 EC01MY91.094...

  6. 41 CFR 301-71.1 - What is the purpose of an agency travel accounting system?

    Science.gov (United States)

    2010-07-01

    ... an agency travel accounting system? 301-71.1 Section 301-71.1 Public Contracts and Property Management Federal Travel Regulation System TEMPORARY DUTY (TDY) TRAVEL ALLOWANCES AGENCY RESPONSIBILITIES 71... accounting system? To: (a) Pay authorized and allowable travel expenses of employees; (b) Provide...

  7. Asymmetry-induced electric current rectification in permselective systems.

    Science.gov (United States)

    Green, Yoav; Edri, Yaron; Yossifon, Gilad

    2015-09-01

    For a symmetric ion permselective system, in terms of geometry and bulk concentrations, the system response is also symmetric under opposite electric field polarity. In this work we derive an analytical solution for the concentration distribution, electric potential, and current-voltage response for a four-layered system comprised of two microchambers connected by two permselective regions of varying properties. It is shown that any additional asymmetry in the system, in terms of the geometry, bulk concentration, or surface charge property of the permselective regions, results in current rectification. Our work is divided into two parts: when both permselective regions have the same surface charge sign and the case of opposite signs. For the same sign case we are able to show that the system behaves as a dialytic battery while accounting for field-focusing effects. For the case of opposite signs (i.e., bipolar membrane), our system exhibits the behavior of a bipolar diode where the magnitude of the rectification can be of order 10^{2}-10^{3}.

  8. An Accountable Source-to-Source Transformation System.

    Science.gov (United States)

    1981-06-01

    individual despite my growing interest in the world of technology. The Reverend Doctor Guy L. Steele Sr. and Nalora Steele, my other parents, who followed my...by thc function ENVIADD- TESI . 48 CIIAPII:R "’lRFE ’li "IRANSIORMAl ’ONAI COMPONI-NT 3.3.2.3. The Index of Bindings The current index of bindings is

  9. Research of System Building Basing on the Low Carbon Economy About Carbon Accounting for the Enterprise

    Directory of Open Access Journals (Sweden)

    Yao Liqiong

    2016-01-01

    Full Text Available As global warming has become truth, is developing as a new economic model, The new economic development model has given rise to an important branch of environmental accounting, namely carbon accounting. At first, this paper discusses the carbon accounting theoretical foundation comprehensively, and then analyzes the environment of the construction of the carbon accounting system. The focus of the article is to build enterprise carbon accounting system, it covers the confirmation and measurement, record and information disclosure of the enterprise carbon accounting on the way of low carbon economy, its core is the processing of carbon emission rights, information disclosure mode and content, etc.; The purpose of this paper is to build enterprise carbon accounting system which is suitable for China’s national conditions, in order to provide certain reference and theoretical support for the low carbon economy development of our country.

  10. Structural properties of the material control and accounting system

    Energy Technology Data Exchange (ETDEWEB)

    1978-12-01

    A unified digraph approach is proposed for the assessment of the structure of the MC and A System. The approach emphasizes the two structural aspects of the system: vulnerability and reliability. Vulnerability is defined as a possibility of loosing connectedness in a given structure due to line and/or node removals. It is purely deterministic notion which leads to a qualitative analysis of redundancy of connections in the corresponding system. Reliability of the MC and A System structure provides a more quantitative way of assessing how safe the system is to random failures of the links representing lines of communication, material paths, monitors, and the components of the power supply network. By assigning probabilities to the lines and nodes of the corresponding digraph, the least reliable path can be used as a measure of the goodness of the system, which can be computed by efficient shortest path algorithms. Both vulnerability and reliability considerations are important in determining the effect of tampering of an adversary with the elements of the MC and M System.

  11. Accounting Automation

    OpenAIRE

    Laynebaril1

    2017-01-01

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

  12. Catalytic currents in dithiophosphate-iodide systems

    Energy Technology Data Exchange (ETDEWEB)

    Gabdullin, M.G.; Garifzyanov, A.R.; Toropova, V.F.

    1986-01-01

    Catalytic currents of oxidizing agents are used to determinerate constants of simultaneous chemical reactions. In the present paper, the authors investigated electrochemical oxidation of iodide ions in the presence of a series of dithiophosphates (RO)/sub 2/PSS/sup -/ at a glassy carbon electrode n that (R=CH/sub 3/, C/sub 2/H/sub 5/, n-C/sub 3/H/sub 7/, n-C/sub 4/H/sub 9/, iso-C/sub 4/H/sub 9/, and sec-C/sub 4/H/sub 9/). It is know n that dithiophosphates (DTP) are strong reducing agents and are oxidized by iodine. At the same time, as shown previously, electrochemical oxidation of DTP occurs at more positive potentials in comparision with the oxidation potential of iodide ions. This suggested that it is possible for a catalytic effect to be manifested in DTP-I/sup -/ systems. Current-voltage curves are shown for solutions of I/sup -/ in the absence and in the presence of DTP. All data indicate a catalytic nature of the electrode process. The obtained data show that the rates of reactions of DTP with iodine decrease with increasing volume and branching of the substituents at the phosphorus atom.

  13. A simple arc column model that accounts for the relationship between voltage, current and electrode gap during VAR

    Energy Technology Data Exchange (ETDEWEB)

    Williamson, R.L. [Sandia National Labs., Albuquerque, NM (United States). Liquid Metal Processing Lab.

    1997-02-01

    Mean arc voltage is a process parameter commonly used in vacuum arc remelting (VAR) control schemes. The response of this parameter to changes in melting current (I) and electrode gap (g{sub e}) at constant pressure may be accurately described by an equation of the form V = V{sub 0} + c{sub 1}g{sub e}I + c{sub 2}g{sub e}{sup 2} + c{sub 3}I{sup 2}, where c{sub 1}, c{sub 2} and c{sub 3} are constants, and where the non-linear terms generally constitute a relatively small correction. If the non-linear terms are ignored, the equation has the form of Ohm`s law with a constant offset (V{sub 0}), c{sub 1}g{sub e} playing the role of resistance. This implies that the arc column may be treated approximately as a simple resistor during constant current VAR, the resistance changing linearly with g{sub e}. The VAR furnace arc is known to originate from multiple cathode spot clusters situated randomly on the electrode tip surface. Each cluster marks a point of exist for conduction electrons leaving the cathode surface and entering the electrode gap. Because the spot clusters re highly localized on the cathode surface, each gives rise to an arc column that may be considered to operate independently of other local arc columns. This approximation is used to develop a model that accounts for the observed arc voltage dependence on electrode gap at constant current. Local arc column resistivity is estimated from elementary plasma physics and used to test the model for consistency by using it to predict local column heavy particle density. Furthermore, it is shown that the local arc column resistance increases as particle density increases. This is used to account for the common observation that the arc stiffens with increasing current, i.e. the arc voltage becomes more sensitive to changes in electrode gap as the melting current is increased. This explains why arc voltage is an accurate electrode gap indicator for high current VAR processes but not low current VAR processes.

  14. Classroom Response Systems Facilitate Student Accountability, Readiness, and Learning

    Science.gov (United States)

    Jones, Sara J.; Crandall, Jason; Vogler, Jane S.; Robinson, Daniel H.

    2013-01-01

    In three experiments using crossover designs, we investigated the effects of Classroom Response Systems (CRS) when presenting multiple-choice questions in real classrooms. In Experiment 1, students either used CRS for bonus points or simply saw the questions. There were no differences on a unit exam. In Experiment 2, students were told prior to a…

  15. The role of individual accountability in promoting quality management systems

    NARCIS (Netherlands)

    Turusbekova, N.; Broekhuis, Manda; Emans, B.J.M.; Molleman, E.

    2007-01-01

    Workers sometimes violate, more or less deliberately, Quality Management System ( QMS) procedures and rules, and two of the most essential causes of such violations are the attitude and motivation of the workers. The effectiveness of a QMS may therefore benefit from management tools aimed at

  16. The role of individual accountability in promoting quality management systems

    NARCIS (Netherlands)

    Turusbekova, N.; Broekhuis, Manda; Emans, B.J.M.; Molleman, E.

    2007-01-01

    Workers sometimes violate, more or less deliberately, Quality Management System ( QMS) procedures and rules, and two of the most essential causes of such violations are the attitude and motivation of the workers. The effectiveness of a QMS may therefore benefit from management tools aimed at promoti

  17. 25 CFR 547.9 - What are the minimum technical standards for Class II gaming system accounting functions?

    Science.gov (United States)

    2010-04-01

    ... gaming system accounting functions? 547.9 Section 547.9 Indians NATIONAL INDIAN GAMING COMMISSION... systems. (a) Required accounting data.The following minimum accounting data, however named, shall be...) Accounting data storage. If the Class II gaming system electronically maintains accounting data:...

  18. Job system generation in grid taking into account user preferences

    Directory of Open Access Journals (Sweden)

    D. M. Yemelyanov

    2016-01-01

    Full Text Available Distributed computing environments like Grid are characterized by heterogeneity, low cohesion and dynamic structure of computing nodes. This is why the task of resource scheduling in such environments is complex. Different approaches to job scheduling in grid exist. Some of them use economic principles. Economic approaches to scheduling have shown their efficiency. One of such approaches is cyclic scheduling scheme which is considered in this paper.Cyclic scheduling scheme takes into account the preferences of computing environment users by means of an optimization criterion, which is included in the resource request. Besides, the scheme works cyclically by scheduling a certain job batch at each scheduling step. This is why there is a preliminary scheduling step which is job batch generation.The purpose of this study was to estimate the infl uence of job batch structure by the user criterion on the degree of its satisfaction. In other words we had to find the best way to form the batch with relation to the user optimization criterion. For example if it is more efficient to form the batch with jobs with the same criterion value or with different criterion values. Also we wanted to find the combination of criterion values which would give the most efficient scheduling results.To achieve this purpose an experiment in a simulation environment was conducted. The experiment consisted of scheduling of job batches with different values of the user criterion, other parameters of the resource request and the characteristics of the computing environment being the same. Three job batch generation strategies were considered. In the first strategy the batch consisted of jobs with the same criterion value. In the second strategy the batch consisted of jobs with all the considered criteria equally likely. The third strategy was similar to the second one, but only two certain criteria were considered. The third strategy was considered in order to find the most

  19. An enactive and dynamical systems theory account of dyadic relationships

    Directory of Open Access Journals (Sweden)

    Miriam eKyselo

    2014-05-01

    Full Text Available Many social relationships are a locus of struggle and suffering, either at the individual or interactional level. In this paper we explore why this is the case and suggest a modeling approach for dyadic interactions and the well-being of the participants. To this end we bring together an enactive approach to self with dynamical systems theory. Our basic assumption is that the quality of any social interaction or relationship fundamentally depends on the nature and constitution of the individuals engaged in these interactions. From an enactive perspective the self is conceived as an embodied and socially enacted autonomous system striving to maintain an identity. This striving is involves a basic two-fold goal: the ability to exist as an individual in its own right, while also being open to and affected by others. In terms of dynamical systems theory one can thus consider the individual self as a self-other organized system represented by a phase space spanned by the dimensions of distinction and participation, and in which attractors can be defined. Based on two everyday examples of dyadic relationship we propose a simple model of relationship dynamics in which struggle or well-being in the dyad is analyzed in terms of movements of dyadic states that are in tension or in harmony with individually developed attractors. Our model predicts that relationships can be sustained when the dyad develops a new joint attractor towards which dyadic states tend to move, and well-being when this attractor is in balance with the individuals’ attractors. We outline how this can inspire research on psychotherapy. The psychotherapy process itself provides a setting in which participants can become aware how they fare with regards to the two-fold norm of distinction and participation and develop, through active engagement between client (or couple and therapist, strategies to co-negotiate their self-organization.

  20. The Development of COBOL and RPG Instructional Modules to Audit Computerized Accounting Systems.

    Science.gov (United States)

    Skudrna, Vincent J.

    1982-01-01

    Details steps involved (as found in the literature) in the systems approach to design and develop instruction in order to provide a rationale for the development of instructional modules in COBOL and RPG to teach accounting students how to audit computerized accounting systems. Outlines of two modules are appended. (EAO)

  1. The Joint Effect of Competition and Complexity on Customer Accounting System Design

    DEFF Research Database (Denmark)

    Holm, Morten; Ax, Christian

    The importance of measuring customer profitability has recently been reiterated by the management accounting community. However, the stream of research on the factors influencing customer accounting (CA) design choices is still scarce and inconclusive. This paper addresses how the level of comple...... in particular as well as the general research stream on environmental factors’ influence on the sophistication and use of management accounting systems across firms.......The importance of measuring customer profitability has recently been reiterated by the management accounting community. However, the stream of research on the factors influencing customer accounting (CA) design choices is still scarce and inconclusive. This paper addresses how the level...

  2. TAX AND ACCOUNTING REPERCUSSIONS ON VAT COL LECTION SYSTEM

    Directory of Open Access Journals (Sweden)

    HOLT GHEORGHE

    2014-02-01

    Full Text Available The economic theory of taxation lies at the heart of the study tax effects , at both micro and macro . In this respect , the basic concept is the tax incidence , that is how ultimately bear the burden of tax and how to disseminate it through the price system throughout the economy. The level of taxation in an economy is related to the role of the state and that they need to assume the economic and social development , influenced by the relationship between the public and private sectors in the economy of a country.

  3. (Dysfunctionality of accounting cost systems in manufacturing companies of Tuzla canton

    Directory of Open Access Journals (Sweden)

    Sado Puškarević

    2014-12-01

    Full Text Available This paper shows the results of the conducted primary survey on functionality of cost systems in manufacturing companies of Tuzla Canton (hereinafter “TC”. This paper assesses their adequacy to the needs of these companies: the present needs, and the ones that will be brought by the changes in the environment. These systems have to be up-to-date, as they influence the process of cost management, which is the key factor of companies’ adaptation to the conditions of a modern market. Cost management, which is based on the information of a cost system, enables the company to take the adequate stand towards customers on markets and toward their competition. Also, the quality cost information is a precondition for effective and efficient allocation of limited resources in a transitional period of society development. Therefore, only quality designed cost system in transitional economy will enable recovery, and then, growth and development of a company. This emphasizes the importance of research of the stated issues for transitional countries. The research results should also help to persuade the management about the need to modernize the operation organization, primarily the accounting function, mainly in the part of cost system organization. The determined defects, as well as deviances in relation to current needs for information about costs, are guidelines for an adequate process of redesigning cost systems in companies of transitional economy.

  4. Recommendations for an Executive Information System (EIS) for the NASA Accounting and Financial Information System (NAFIS)

    Science.gov (United States)

    Goss, Ernest Preston

    1991-01-01

    The objectives were to: (1) survey state-of-the-art computing architectures, tools, and technologies for implementing an Executive Information System (EIS); (2) review MSFC capabilities and efforts in developing an EIS for Shuttle Projects Office and the Payloads Project Office; (3) review management reporting requirements for the NASA Accounting and Financial Information System (NAFIS) Project in the areas of cost, schedule, and technical performance, and insure that the EIS fully supports these requirements; and (4) develop and implement a pilot concept for a NAFIS EIS. A summary of the findings of this work is presented.

  5. Dynamics of the southern California current system

    Science.gov (United States)

    di Lorenzo, Emanuele

    The dynamics of seasonal to long-term variability of the Southern California Current System (SCCS) is studied using a four dimensional space-time analysis of the 52 year (1949--2000) California Cooperative Oceanic Fisheries Investigations (CalCOFI) hydrography combined with a sensitivity analysis of an eddy permitting primitive equation ocean model under various forcing scenarios. The dynamics of the seasonal cycle in the SCCS can be summarized as follows. In spring upwelling favorable winds force an upward tilt of the isopycnals along the coast (equatorward flow). Quasi-linear Rossby waves are excited by the ocean adjustment to the isopycnal displacement. In summer as these waves propagate offshore poleward flow develops at the coast and the Southern California Eddy (SCE) reaches its seasonal maxima. Positive wind stress curl in the Southern California Bight is important in maintaining poleward flow and locally reinforcing the SCE with an additional upward displacement of isopycnals through Ekman pumping. At the end of summer and throughout the fall instability processes within the SCE are a generating mechanism for mesoscale eddies, which fully develop in the offshore waters during winter. On decadal timescales a warming trend in temperature (1 C) and a deepening trend in the depth of the mean thermocline (20 m) between 1950 and 1998 are found to be primarily forced by large-scale decadal fluctuations in surface heat fluxes combined with horizontal advection by the mean currents. After 1998 the surface heat fluxes suggest the beginning of a period of cooling, which is consistent with colder observed ocean temperatures. The temporal and spatial distribution of the warming is coherent over the entire northeast Pacific Ocean. Salinity changes are decoupled from temperature and uncorrelated with indices of large-scale oceanic variability. Temporal modulation of southward horizontal advection by the California Current is the primary mechanism controlling local

  6. Nonequilibrium dynamics in chemical systems A brief account

    Science.gov (United States)

    Nicolis, G.; Baras, F.

    1985-12-01

    During the period of September 3 to 7, 1984 a symposium on “Nonequilibrium Dynamics in Chemical Systems” was organized by the Centre de Recherche Paul Pascal in Bordeaux, France. It was supported, primarily, by the French Centre National de la Recherche Scientifique and attended by about 90 participants from Australia, Belgium, Canada, Denmark, France, Germany, Hungary, Israël, Italy, Japan, The Netherlands, Poland, Tchekoslovakia, Spain, United Kingdom, United States and Zimbabwe. A list of topics and speakers is found in the table below. Two highly successful conferences centered on nonlinear phenomena in chemical systems far from equilibrium had already been organized by the Bordeaux group in the past. The first of them [1], held in September 1978, was dominated by the theme that nonequilibrium can act as a source of order. Sustained oscillations and bistability were the two principal phenomena studied from this point of view. Thanks to the systematic utilization of the continuous stirred tank reactor (CSTR) the study of open systems could finally be realized. Reliable state diagrams were thus produced, notably by the Bordeaux group, in which one could identify the transition points to new states. The Belousov-Zhabotinskii (BZ) reaction and its variants were the main vehicle on which these new ideas could be illustrated. The second Bordeaux conference [2], held in September 1981, was largely dominated by the major progress that had just marked two vital areas of this field: the discovery of new classes of chemical oscillators; and the invasion of chaotic dynamics in chemistry. These themes also dominated the first Gordon Conference on Chemical Oscillations held in New Hampshire in July 1982. In contrast to its two predecessors, the third Bordeaux conference held in September 1984 was not dominated by a single central theme. New questions were raised in situations in which until very recently things were considered to be perfectly clear. Simple,

  7. Analysis Of Factors Affecting The Success Of The Application Of Accounting Information System

    Directory of Open Access Journals (Sweden)

    Deni Iskandar

    2015-02-01

    Full Text Available Abstract The purpose of this study was to find solutions for problems related to the quality of accounting information systems accounting information quality when connected with management commitment user competency and organizational culture. This research was conducted through deductive analysis supported the phenomenon then sought evidence through empirical facts especially about the effect of management commitment competence and users of organizational culture on the quality of accounting information systems and their impact on the quality of accounting information. This research was conducted at the State-Owned Enterprises SOEs.

  8. Current-potential characteristics of electrochemical systems

    Energy Technology Data Exchange (ETDEWEB)

    Battaglia, V.S.

    1993-07-01

    This dissertation contains investigations in three distinct areas. Chapters 1 and 2 provide an analysis of the effects of electromagnetic phenomena during the initial stages of cell discharge. Chapter 1 includes the solution to Maxwell`s equations for the penetration of the axial component of an electric field into an infinitely long cylindrical conductor. Chapter 2 contains the analysis of the conductor included in a radial circuit. Chapter 3 provides a complete description of the equations that describe the growth of an oxide film. A finite difference program was written to solve the equations. The system investigated is the iron/iron oxide in a basic, aqueous solution. Chapters 4 and 5 include the experimental attempts for replacing formaldehyde with an innocuous reducing agent for electroless deposition. In chapter 4, current-versus-voltage curves are provided for a sodium thiosulfate bath in the presence of a copper disk electrode. Also provided are the cathodic polarization curves of a copper/EDTA bath in the presence of a copper electrode. Chapter 5 contains the experimental results of work done with sodium hypophosphite as a reducing agent. Mixed-potential-versus-time curves for solutions containing various combinations of copper sulfate, nickel chloride, and hypophosphite in the presence of a palladium disk electrode provide an indication of the reducing power of the solutions.

  9. A Study on separation of accounts for introducing operation division system in KEPCO

    Energy Technology Data Exchange (ETDEWEB)

    Jo, Sung Han [Korea Energy Economics Institute, Euiwang (Korea)

    1999-03-01

    The power industry has faced deregulation and opening market which have been a global trend. As a prerequisite for introducing such competitions, forming the basis of fair competition has been a great interest. For establishing the basis of fair competition, the need of reviewing accounting system of power industry and defining and improving the problems of existing accounting system are rising as an institutional preparation. The purpose of this study is to provide a framework for unified accounting system of power industry and a scheme for introducing a separation of accounts in order to assure fair competition. The separation of accounts in power industry is an essential system of fair competition since this is a process of distributing cost by sector and function under the reasonable standards by preventing internal support. (author). 32 refs., 8 figs., 3 tabs.

  10. A Study on separation of accounts for introducing operation division system in KEPCO

    Energy Technology Data Exchange (ETDEWEB)

    Jo, Sung Han [Korea Energy Economics Institute, Euiwang (Korea)

    1999-03-01

    The power industry has faced deregulation and opening market which have been a global trend. As a prerequisite for introducing such competitions, forming the basis of fair competition has been a great interest. For establishing the basis of fair competition, the need of reviewing accounting system of power industry and defining and improving the problems of existing accounting system are rising as an institutional preparation. The purpose of this study is to provide a framework for unified accounting system of power industry and a scheme for introducing a separation of accounts in order to assure fair competition. The separation of accounts in power industry is an essential system of fair competition since this is a process of distributing cost by sector and function under the reasonable standards by preventing internal support. (author). 32 refs., 8 figs., 3 tabs.

  11. A Continuous Automated Vault Inventory System (CAVIS) for accountability monitoring of stored nuclear materials

    Energy Technology Data Exchange (ETDEWEB)

    Pickett, C.A.; Barham, M.A.; Gafford, T.A.; Hutchinson, D.P.; Jordan, J.K.; Maxey, L.C.; Moran, B.W.; Muhs, J.; Nodine, R.; Simpson, M.L. [and others

    1994-12-08

    Nearly all facilities that store hazardous (radioactive or non-radioactive) materials must comply with prevailing federal, state, and local laws. These laws usually have components that require periodic physical inspections to insure that all materials remain safely and securely stored. The inspections are generally labor intensive, slow, put personnel at risk, and only find anomalies after they have occurred. The system described in this paper was developed for monitoring stored nuclear materials resulting from weapons dismantlement, but its applications extend to any storage facility that meets the above criteria. The traditional special nuclear material (SNM) accountability programs, that are currently used within most of the Department of Energy (DOE) complex, require the physical entry of highly trained personnel into SNM storage vaults. This imposes the need for additional security measures, which typically mandate that extra security personnel be present while SNM inventories are performed. These requirements increase labor costs and put additional personnel at risk to radiation exposure. In some cases, individuals have received radiation exposure equivalent to the annual maximum during just one inventory verification. With increasing overhead costs, the current system is rapidly becoming too expensive to operate, the need for an automated method of inventory verification is evident. The Continuous Automated Vault Inventory System (CAVIS) described in this paper was designed and prototyped as a low cost, highly reliable, and user friendly system that is capable of providing, real-time weight, gamma. and neutron energy confirmation from each item stored in a SNM vault. This paper describes the sensor technologies, the CAVIS prototype system (built at Y- 12 for highly enriched uranium storage), the technical requirements that must be achieved to assure successful implementation, and descriptions of sensor technologies needed for a plutonium facility.

  12. Financial and Managerial Accounting for Elementary and Secondary School Systems. Third Edition.

    Science.gov (United States)

    Tidwell, Sam B.

    This book describes recent improvements in governmental accounting, auditing, and financial reporting for school business officials. Applications of financial accounting and reporting principles in typical transactions of school systems are illustrated by questions, cases, and problems at the end of each chapter. The first of the two sections,…

  13. As Easy as ABC: Re-engineering the Cost Accounting System.

    Science.gov (United States)

    Trussel, John M.; Bitner, Larry N.

    1996-01-01

    To be useful for management decision making, the college or university's cost accounting system must capture and measure improvements. Activity-based costing (ABC), which determines more accurately the full costs of services and products, tracks improvements and should proceed alongside reengineering of institutional accounting. Guidelines are…

  14. Building an evolvable prototype for a multiple GAAP accounting information system

    NARCIS (Netherlands)

    Vanhoof, E.; De Bruyn, P.; Aerts, Walter; Verelst, J.; Aveiro, D.; Pergl, R.; Gouveia, D.

    In this paper we build a prototype of an evolvable Accounting Information System (AIS) that supports multiple Generally Accepted Accounting Standards (GAAP) reporting. Reporting in multiple GAAP can have different origins: differences in local and tax GAAP, belonging to an economic group or

  15. Update: New Federal Financial Accounting for State and Local School Systems Due Out Soon.

    Science.gov (United States)

    Sielke, Catherine C.

    2002-01-01

    Reports on several changes in the 2002 edition (forthcoming) of the federal government accounting handbook "Federal Financial Accounting for State and Local School Systems." Includes brief summary of "Emerging Issues" section of the handbook that addresses issues such as alternative revenues, charter schools, school safety and security,…

  16. As Easy as ABC: Re-engineering the Cost Accounting System.

    Science.gov (United States)

    Trussel, John M.; Bitner, Larry N.

    1996-01-01

    To be useful for management decision making, the college or university's cost accounting system must capture and measure improvements. Activity-based costing (ABC), which determines more accurately the full costs of services and products, tracks improvements and should proceed alongside reengineering of institutional accounting. Guidelines are…

  17. Update: New Federal Financial Accounting for State and Local School Systems Due Out Soon.

    Science.gov (United States)

    Sielke, Catherine C.

    2002-01-01

    Reports on several changes in the 2002 edition (forthcoming) of the federal government accounting handbook "Federal Financial Accounting for State and Local School Systems." Includes brief summary of "Emerging Issues" section of the handbook that addresses issues such as alternative revenues, charter schools, school safety and security,…

  18. Building an evolvable prototype for a multiple GAAP accounting information system

    NARCIS (Netherlands)

    Vanhoof, E.; De Bruyn, P.; Aerts, Walter; Verelst, J.; Aveiro, D.; Pergl, R.; Gouveia, D.

    2016-01-01

    In this paper we build a prototype of an evolvable Accounting Information System (AIS) that supports multiple Generally Accepted Accounting Standards (GAAP) reporting. Reporting in multiple GAAP can have different origins: differences in local and tax GAAP, belonging to an economic group or addition

  19. Financial and Managerial Accounting for Elementary and Secondary School Systems. Third Edition.

    Science.gov (United States)

    Tidwell, Sam B.

    This book describes recent improvements in governmental accounting, auditing, and financial reporting for school business officials. Applications of financial accounting and reporting principles in typical transactions of school systems are illustrated by questions, cases, and problems at the end of each chapter. The first of the two sections,…

  20. The Case of a Newly Implemented Modern Management Accounting System in a Multinational Manufacturing Company

    Directory of Open Access Journals (Sweden)

    Daniel Watts

    2014-06-01

    Full Text Available Contemporary management accounting techniques (such as TQM, BSC, JIT are widely lauded by academia but the proposed relevance to business has not necessarily the view held by industry (e.g. Burns & Vaivio, 2001; Chenhall & Langfield-Smith, 1998; Innes et al., 2000. The purpose of this article is to investigate the acquisition by a modern multi-national firm of a major IT-based management accounting program to assess the relevance and usefulness of its functionality by identifying the type(s of systems that are utilised and the rationale for upgrading or modifying its system(s. This study relies on a single case based on two in-depth semi structured interviews with accounting and finance professionals in a multi-national manufacturing company that recently implemented a modern management accounting system. The findings indicate that despite demonstrating some relevance of the management accounting information, the manufacturer deactivated components of the system that were deemed irrelevant at particular levels of the organisation. This paper provides evidence about the non-reliance on management accounting information in a multinational company operating in Australia. The findings in the study imply that relevance is linked to implementation, planning and training will help managers to better prepare themselves in setting up contemporary management accounting systems.

  1. ERP System Evaluation on Sofi XP Based Accounting Module in Software House Industry

    Directory of Open Access Journals (Sweden)

    Shinta Mardallena

    2015-12-01

    Full Text Available Accounting module is an important module for a company business process. The roles are in the form of parameter calculation of profits, losses and financial performance based on transaction, which basically is a real-time reporting system. The amount of company needs on accounting indicates that the accounting is one of the resources which support the establishment of a company. Thus, the company constantly improves the accounting performance, especially in handling of receivables, debts, and cash transactions. Evaluations which were performed at SOFI XP-based ERP system aims to provide a solution to a problem that was discovered during the analysis of the system needs. This evaluation was done in two stages: by collecting data and analyzing the system that running in the company. By doing this evaluation, the documentation of system performance and the solution for problems that were found in the company can be generated.

  2. ERP System Evaluation on SOFI XP Based Accounting Module in Software House Industry

    Directory of Open Access Journals (Sweden)

    Shinta Mardallena

    2015-09-01

    Full Text Available Accounting module is an important module for a company business process. The roles are in the form of parameter calculation of profits, losses and financial performance based on transaction, which basically is a real-time reporting system. The amount of company needs on accounting indicates that the accounting is one of the resources which support the establishment of a company. Thus, the company constantly improves the accounting performance, especially in handling of receivables, debts, and cash transactions. Evaluations which were performed at SOFI XP-based ERP system aims to provide a solution to a problem that was discovered during the analysis of the system needs. This evaluation was done in two stages: by collecting data and analyzing the system that running in the company. By doing this evaluation, the documentation of system performance and the solution for problems that were found in the company can be generated.

  3. Considerations on the Integration of Environmental Information in the Entity's Financial Accounting System

    Directory of Open Access Journals (Sweden)

    Victor Munteanu

    2016-03-01

    Full Text Available Starting with the ’70, environmental accounting was prone to debates within the scientific community. During the different stages in the environment accounting evolution, the development of this concept took place around the 90’s as an answer to the limitations of traditional accounting, like the lack of an adequate treatment for the internalization of environment externalities and poor allocation of environment protection costs. All these have led to accounting evolution through integration of social and environmental dimensions in the financial system and management of an enterprise. Instruments of environmental management accounting developed by practitioners and theorists in the field, are, for most an adaptation of the traditional methods used by management accounting. These instruments cover cost control, financial analysis and performance evaluation.

  4. ACCOUNTING INFORMATION SYSTEMS: AN APPROACH FOCUSED ON OBJECTS WITH INTELLIGENT AGENTS

    Directory of Open Access Journals (Sweden)

    Marcelo Botelho da Costa Moraes

    2010-01-01

    Full Text Available Accounting aims at the treatment of information related to economic events within organizations. In order to do so, the double entry method is used (debt and credit accounting, which only considers monetary variations. With the development of information technologies, accounting information systems are born. In the 1980’s, the REA model (economic Resources, economic Events and economic Agents is created, which focuses on accounting information records, based on the association of economic resources, economic events and economic agents. The objective of this work is to demonstrate an object-oriented modeling with intelligent agents use, for information development and analysis focused on users. The proposed model is also analyzed according to accounting information quality, necessary for accounting information users, capable to comply with the needs of different user groups, with advantages in applications.

  5. Superconducting Current Leads for Cryogenic Systems Project

    Data.gov (United States)

    National Aeronautics and Space Administration — Space flight cryocoolers will be able to handle limited heat loads at their expected operating temperatures and the current leads may be the dominant contributor to...

  6. Impact of the Accounting Information System on Corporate Governance: Evidence from Turkish Non-Listed Companies

    National Research Council Canada - National Science Library

    Ali Uyar; Ali Haydar Gungormus; Cemil Kuzey

    2017-01-01

    the abuses of managers have the ability to create major problems. In order to avoid future scandals, this study investigates the association between the accounting information system and corporate governance...

  7. Decentralizing decision making in modularization strategies: Overcoming barriers from dysfunctional accounting systems

    DEFF Research Database (Denmark)

    Israelsen, Poul; Jørgensen, Brian

    2011-01-01

    Research on product modularity is dominated by an operations management (OM) perspective, through which numerous models to predict optimal modularization strategies have been developed. However, we argue that implementation of these predictions is hampered by prevailing project accounting systems...

  8. Report: Wells Band Council Needs to Improve Its Accounting System to Comply With Federal Regulations

    Science.gov (United States)

    Report #14-2-0316, July 14, 2014. The Wells Band Council’s accounting system did not comply with federal regulations, which resulted in $390,000 of questioned costs and proposed high-risk designation for the grantee.

  9. Depository Accounting of Securities in the Ukrainian Stock Market Regulation System

    OpenAIRE

    Veriha Hanna V.

    2016-01-01

    The aim of the article is to study the procedures, technologies, prudential regulation of depository accounting of securities in the system of the Ukrainian stock market infrastructure and identify directions of its improvement. The article analyzes the dynamics of the number of licenses issued by types of professional activity in the stock market. The necessity for further improvement of mechanisms of the updated system of depository accounting of securities in Ukraine has ...

  10. Desktop system for accounting, audit, and research in A&E.

    Science.gov (United States)

    Taylor, C J; Brain, S G; Bull, F; Crosby, A C; Ferguson, D G

    1997-03-01

    The development of a database for audit, research, and accounting in accident and emergency (A&E) is described. The system uses a desktop computer, an optical scanner, sophisticated optical mark reader software, and workload management data. The system is highly flexible, easy to use, and at a cost of around 16,000 pounds affordable for larger departments wishing to move towards accounting. For smaller departments, it may be an alternative to full computerisation.

  11. Building s New Socialist Countryside, Improving Commission and Agent System of "Village-level Accounting"

    Institute of Scientific and Technical Information of China (English)

    SHI Hong

    2006-01-01

    Rural finance is an issue concerned with rural people, improving rural financial management is important to close the relations of cadres and masses, maintain rural stability, and promote rural economic development. This article explained the main problems of village financial, the needs of introducing commission and agent system of"village-level accounting" for building a new socialist countryside, and the measures of improving commission and agent system of "village-level accounting".

  12. Financial Management Reforms in the Health Sector: A Comparative Study Between Cash-based and Accrual-based Accounting Systems.

    Science.gov (United States)

    Abolhallaje, Masoud; Jafari, Mehdi; Seyedin, Hesam; Salehi, Masoud

    2014-10-01

    Financial management and accounting reform in the public sectors was started in 2000. Moving from cash-based to accrual-based is considered as the key component of these reforms and adjustments in the public sector. Performing this reform in the health system is a part of a bigger reform under the new public management. The current study aimed to analyze the movement from cash-based to accrual-based accounting in the health sector in Iran. This comparative study was conducted in 2013 to compare financial management and movement from cash-based to accrual-based accounting in health sector in the countries such as the United States, Britain, Canada, Australia, New Zealand, and Iran. Library resources and reputable databases such as Medline, Elsevier, Index Copernicus, DOAJ, EBSCO-CINAHL and SID, and Iranmedex were searched. Fish cards were used to collect the data. Data were compared and analyzed using comparative tables. Developed countries have implemented accrual-based accounting and utilized the valid, reliable and practical information in accrual-based reporting in different areas such as price and tariffs setting, operational budgeting, public accounting, performance evaluation and comparison and evidence based decision making. In Iran, however, only a few public organizations such as the municipalities and the universities of medical sciences use accrual-based accounting, but despite what is required by law, the other public organizations do not use accrual-based accounting. There are advantages in applying accrual-based accounting in the public sector which certainly depends on how this system is implemented in the sector.

  13. Türk Gemi İnşa Sanayi İşletmelerinde Muhasebe Bilgi Sistemi: Özellikli Muhasebe İşlemleri (Accounting Information System in Turkish Shipbuilding Industry: Special Accounting Applications

    Directory of Open Access Journals (Sweden)

    Sercan EROL

    2011-01-01

    Full Text Available This study is considered in an effort to analyze the accounting information system in Turkish shipbuilding industry enterprises objectively accompanied by the elements of the accounting organization which are the document, the book and the chart of accounts and to demonstrate the accounting activities which are in existence under the present circumstances in Turkey. Shipbuilding industry creates a lot of added value such as the transfer and production of new technologies, employment and foreign exchange return. It contributes to national defense needs as well. The construction of ships, dispensable to the world maritime trade, concerns many industrial fields such as steel, machinery manufacturing, electric-electronics, paint and rubber-plastic industry. The financial information is, by all means, developed through the medium of accounting information system in Turkey's shipbuilding industry which is carried out with 87 business enterprises in the aggregate and the current state of this number consists of 66 active shipyards and 21 ship dismantling institutions. With the assistance of the developments in formation and communication technologies, in our period, information is considered power and well-informed is considered powerful, and thus, the importance of information produced by the accounting information system has been increasing constantly. Within the context of this situation which also applies to the shipbuilding industry, it is becoming extremely important for the information produced by the accounting information system to be full, clear, understandable, timely, accurate, unbiased and reliable.

  14. An Investigation of Customer Accounting Systems as a Source of Sustainable Competitive Advantage

    DEFF Research Database (Denmark)

    Holm, Morten; Kumar, V.; Plenborg, Thomas

    2016-01-01

    accounting systems is a source of temporary rather than sustainable competitive advantage. The results are robust to other strategic events around the time of adoption, different matching of peers, and the influence of other factors that could be expected to influence firm performance. We discuss......This study examines whether using customer accounting systems for resource allocation purposes is a source of sustainable competitive advantage. Based on a longitudinal data set comparing the performance of firms that adopt customer accounting and their industry benchmarks, we find that financial...

  15. Change of contractor’s status in the system of national accounts

    Directory of Open Access Journals (Sweden)

    I. V. Ivliev

    2010-12-01

    Full Text Available It is assumed that methodological foundation of national accounting is based on the principles of political economy, accounting and statistics. However, the author of the present paper believes that market turnover reproduction processes, as well as interaction of the given processes, were not sufficiently covered in periodicals dedicated to the SNA problems. Thus, the timeliness of the paper is associated with an attempt to show that the substance of the fundamental law of self-preservation in the context of unbalanced estimates regarding modern reproduction and real market turnover appears either as conservatism trends, or development trends in the market economy. The aim of the present paper is to determine specifics of dual substance of counterparties in the national economy, which establishes their status as producers and consumers. Problem analysis referred to reproduction regularity formalization, an effect of such regularities on market turnover, as well as building a logical scheme and subordination of reproduction categories, make it possible to achieve the goal and identify a study algorithm regarding counterparty status change. The author of the paper applies methods of “pure economy” – mathematical methods, in particular, as well as methods of political economy, including a dialectics method. The results obtained in terms of new knowledge on interaction of reproduction processes and market turnover make it possible to determine current trends in the economic system. Moreover, description of a generic term, material basis, form of function and system-defined quality helps estimating a degree of dominant feature combination, determine counterparties’ ability to develop or preserve various production activities, and, finally, stimulate ability to change status of counterparties. The main conclusion of the present paper is that the SNA can be treated as an “ex-ante” analysis within the suggested approach, rather than an

  16. HOW ROMANIAN FINANCIAL AND INTERNAL AUDITORS ACQUIRE ACCOUNTING INFORMATION SYSTEMS KNOWLEDGE AND COMPETENCES?

    Directory of Open Access Journals (Sweden)

    Cardos Vasile - Daniel

    2011-07-01

    Full Text Available Research theme in this article we investigate how Romanian financial and internal auditors acquire accounting information systems knowledge and competences and how they use this knowledge to improve their activity in order to fulfill their mission as required by the professional standards. Objectives our main purpose is to establish through what type of courses Romanian financial and internal auditors acquiring accounting information systems knowledge and competences and how useful these courses are perceived by the auditors. Prior work audit professional organizations prescribed that auditors must acquire, maintain and develop their knowledge and competences. Information technology and information systems are considered to be a main knowledge component of professional development programs. The scientific literature indicates that auditors have to enhance their information systems knowledge in order to cope with the increasing complexity of the client's entities accounting information systems. We consider that our article embraces Curtis et al. (2009 call for research on how auditors obtain information systems knowledge. Methodology an electronic questionnaire was created and sent to Romanian financial and internal auditors, which were required to indicate the number of accounting information systems course they attended and how the knowledge gained improved their activity. Results We concluded that financial auditors acquire accounting information systems knowledge mainly by attending the courses organized by the Chamber of Financial Auditors of Romanian, while internal auditors by attending the course organized by the companies they are working with. Implications - The results of this study might be used by Romanian professional audit organizations in reconsidering their priorities regarding the accounting information systems knowledge and competence needs of their constituents. Originality/Contribution Our study is the first one to

  17. Current Mode Data Converters for Sensor Systems

    DEFF Research Database (Denmark)

    Jørgensen, Ivan Herald Holger

    This thesis is mainly concerned with data conversion. Especially data conversion using current mode signal processing is treated.A tutorial chapter introducing D/A conversion is presented. In this chapter the effects that cause static and dynamic nonlinearities are discussed along with methods to...

  18. DAQ System of Current Based on MNSR

    Institute of Scientific and Technical Information of China (English)

    2011-01-01

    The flux or power should be acquired using the detector in the operation of MNSR. As usual, the signal of detector is current, and it is very width range with 10-11-10-6 A. It is hard to satisfy the linearity to amplify this signal by using fix gain

  19. The first stage of BFS integrated system for nuclear materials control and accounting. Final report

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1996-09-01

    The BFS computerized accounting system is a network-based one. It runs in a client/server mode. The equipment used in the system includes a computer network consisting of: One server computer system, including peripheral hardware and three client computer systems. The server is located near the control room of the BFS-2 facility outside of the `stone sack` to ensure access during operation of the critical assemblies. Two of the client computer systems are located near the assembly tables of the BFS-1 and BFS-2 facilities while the third one being the Fissile Material Storage. This final report details the following topics: Computerized nuclear material accounting methods; The portal monitoring system; Test and evaluation of item control technology; Test and evaluation of radiation based nuclear material measurement equipment; and The integrated demonstration of nuclear material control and accounting methods.

  20. An Agent-Based Approach for Evaluating Basic Design Options of Management Accounting Systems

    Directory of Open Access Journals (Sweden)

    Friederike Wall

    2013-12-01

    Full Text Available This paper investigates the effectiveness of reducing errors in management accounting systems with respect to organizational performance. In particular, different basic design options of management accounting systems of how to improve the information base by measurements of actual values are analyzed in different organizational contexts. The paper applies an agent-based simulation based on the idea of NK fitness landscapes. The results provide broad, but no universal support for conventional wisdom that lower inaccuracies of accounting information lead to more effective adaptation processes. Furthermore, results indicate that the effectiveness of improving the management accounting system subtly interferes with the complexity of the interactions within the organization and the coordination mode applied

  1. The sustainability of current account in the presence of endogenous multiple structural breaks: Evidence from developed and developing countries

    Directory of Open Access Journals (Sweden)

    Dülger Fikret

    2016-01-01

    Full Text Available The purpose of this study is to test for the sustainability of current account in 18 developed and 10 developing countries. The stability of the relationship between export (inflows and import (outflows is assessed using the tests proposed by Mohitosh Kejriwal and Pierre Perron (2010. In particular, the nature of the long-run relationship, when multiple regime shifts are identified endogenously, is analyzed using the residual-based test of the null hypothesis of cointegration with multiple breaks proposed by Kejriwal (2008. The results clearly indicate that, for all countries, (i the stability tests reject the null of coefficient stability of the long-run relationship between exports and imports; (ii the cointegration tests that correspond to the number of breaks selected reject the null of cointegration (weak form of sustainability; and (iii the strong form of sustainability hypothesis is not supported by the data for all countries in most regimes but not for 20 of 28 countries especially in the last regime (the post-2000 era. For eight countries (Canada, New Zealand, Spain, Brazil, Mexico, South Africa, Thailand, and Turkey, the findings may be perceived as a warning to creditors and policymakers unless there are policy distortions or permanent productivity shocks to the domestic economies.

  2. Effective dose and organ doses estimation taking tube current modulation into account with a commercial software package

    Energy Technology Data Exchange (ETDEWEB)

    Lopez-Rendon, X. [KU Leuven, Department of Imaging and Pathology, Division of Medical Physics and Quality Assessment, Herestraat 49, box 7003, Leuven (Belgium); Bosmans, H.; Zanca, F. [KU Leuven, Department of Imaging and Pathology, Division of Medical Physics and Quality Assessment, Herestraat 49, box 7003, Leuven (Belgium); University Hospitals Leuven, Department of Radiology, Leuven (Belgium); Oyen, R. [University Hospitals Leuven, Department of Radiology, Leuven (Belgium)

    2015-07-15

    To evaluate the effect of including tube current modulation (TCM) versus using the average mAs in estimating organ and effective dose (E) using commercial software. Forty adult patients (24 females, 16 males) with normal BMI underwent chest/abdomen computed tomography (CT) performed with TCM at 120 kVp, reference mAs of 110 (chest) and 200 (abdomen). Doses to fully irradiated organs (breasts, lungs, stomach, liver and ovaries) and E were calculated using two versions of a dosimetry software: v.2.0, which uses the average mAs, and v.2.2, which accounts for TCM by implementing a gender-specific mAs profile. Student's t-test was used to assess statistically significant differences between organ doses calculated with the two versions. A statistically significant difference (p < 0.001) was found for E on chest and abdomen CT, with E being lower by 4.2 % when TCM is considered. Similarly, organ doses were also significantly lower (p < 0.001): 13.7 % for breasts, 7.3 % for lungs, 9.1 % for the liver and 8.5 % for the stomach. Only the dose to the ovaries was higher with TCM (11.5 %). When TCM is used, for the stylized phantom, the doses to lungs, breasts, stomach and liver decreased while the dose to the ovaries increased. (orig.)

  3. THE "PARENT" COMPANY, PART OF THE ACCOUNTING ENTITY GROUP, IN THE CURRENT NATIONAL AND INTERNATIONAL LEGISLATIVE CONTEXT

    Directory of Open Access Journals (Sweden)

    Eugeniu, TURLEA

    2013-12-01

    Full Text Available Study's objectives include: 1. Knowledge of the economic context of classification of the parent company in the group of accounting entities, in order to establish the development needs, resources and the activity conduct of private economic group versus State-held economic group. 2. Systematic analysis of the economic potential at the legislative level, in order to identify differences in corporate governance as an instrument to increase the performance of private economic interest group versus State-held group and integration into a general descriptive context to facilitate the use of available information in their field of interest, the exchange of experiences and best practices. The premise of this paper is intended to be a starting point in an active approach and encouragement of economic entities to meet economic groups in order to have easier access to sources of funding and to provide economic stability and credibility in the industry where they activate. The research is experimental, both qualitative and quantitative, by explaining the current national and international legal context of the studied phenomenon. The information are based on the bibliographical and direct documentation on reality, direct contact of primary documents, as well as on decision-making persons in such group companies. Information about the status of the studied phenomenon anchored in the national economic reality is estimated to be obtained.

  4. Accounting for intra-molecular vibrational modes in open quantum system description of molecular systems.

    Science.gov (United States)

    Roden, Jan; Strunz, Walter T; Whaley, K Birgitta; Eisfeld, Alexander

    2012-11-28

    Electronic-vibrational dynamics in molecular systems that interact with an environment involve a large number of degrees of freedom and are therefore often described by means of open quantum system approaches. A popular approach is to include only the electronic degrees of freedom into the system part and to couple these to a non-Markovian bath of harmonic vibrational modes that is characterized by a spectral density. Since this bath represents both intra-molecular and external vibrations, it is important to understand how to construct a spectral density that accounts for intra-molecular vibrational modes that couple further to other modes. Here, we address this problem by explicitly incorporating an intra-molecular vibrational mode together with the electronic degrees of freedom into the system part and using the Fano theory for a resonance coupled to a continuum to derive an "effective" bath spectral density, which describes the contribution of intra-molecular modes. We compare this effective model for the intra-molecular mode with the method of pseudomodes, a widely used approach in simulation of non-Markovian dynamics. We clarify the difference between these two approaches and demonstrate that the respective resulting dynamics and optical spectra can be very different.

  5. Safeguards Accountability Network accountability and materials management

    Energy Technology Data Exchange (ETDEWEB)

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

    1985-01-01

    The Safeguards Accountability Network (SAN) is an on-line accountability system used by Rocky Flats Plant to provide accountability control of its nuclear material inventory. The system is also used to monitor and evaluate the use of the nuclear material inventory against programmatic objectives for materials management. The SAN system utilizes two Harris 800 Computers as central processing units. Enhancement plans are currently being formulated to provide automated data collection from process operations on the shop floor and from non-destructive analysis safeguards instrumentation. SAN, discussed in this paper, is an excellent system for basic accountability control of nuclear materials inventories and is a quite useful tool in evaluating the efficient use of nuclear materials inventories at Rocky Flats Plant.

  6. The Status of Development on a Web-Based Nuclear Material Accounting System at KAERI

    Energy Technology Data Exchange (ETDEWEB)

    Lee, Byungdoo; Kim, Inchul; Lee, Seungho; Kim, Hyunjo [Korea Atomic Energy Research Institute, Daejeon (Korea, Republic of)

    2014-05-15

    The Integrated Safeguards (IS) has been applied to 10 nuclear facilities and 1 location outside facility (LOF) at the Korea Atomic Energy Research Institute (KAERI) since July 2008. One of the major changes in the implementation of safeguards under the IS is to apply the concept of a Random Interim Inspection (RII) instead of an interim inspection. The RII plan is notified within a few hours under the IS. It is thus difficult for facility operators to prepare the inspection documents within a short time if they do not periodically manage and process the nuclear material accounting data at each facility. To resolve these issues, KAERI developed a Web-based accounting system with the function of a near real-time accounting (NRTA) system to effectively and efficiently manage the nuclear material accounting data produced at the nuclear facilities and cope with a short notice inspection under the IS, called KASIS (KAeri Safeguards Information treatment System). The facility operators must input the accounting data on the inventory changes, which are the transfers of nuclear materials among the nuclear facilities and the chemical/physical composition changes, into the KASIS. KAERI also established an RFID system for controlling and managing the transfer of nuclear material and/or radioactive materials between the nuclear facilities for the purpose of nuclear safety management, and developed the nuclear material accounting system with the functions of inventory management of nuclear material at the facility level.

  7. Matrix Representation of the Kaliningrad Regional Accounts System: Experimental Development and Modelling Prospects

    Directory of Open Access Journals (Sweden)

    Soldatova S.

    2015-12-01

    Full Text Available This article addresses the task of creating a regional Social Accounting Matrix (SAM in the Kaliningrad region. Analyzing the behavior of economic systems of national and sub-national levels in the changing environment is one of the main objectives of macroeconomic research. Matrices are used in examining the flow of financial resources, which makes it possible to conduct a comprehensive analysis of commodity and cash flows at the regional level. The study identifies key data sources for matrix development and presents its main results: the data sources for the accounts development and filling the social accounting matrix are identified, regional accounts consolidated, the structure of regional matrix devised, and the multiplier of the regional social accounting matrix calculated. An important aspect of this approach is the set target, which determines the composition of matrix accounts representing different aspects of regional performance. The calculated multiplier suggests the possibility of modelling of a socioeconomic system for the region using a social accounting matrix. The regional modelling approach ensures the matrix compliance with the methodological requirements of the national system.

  8. Matrix Representation of the Kaliningrad Regional Accounts System: Experimental Development and Modelling Prospects

    Directory of Open Access Journals (Sweden)

    Soldatova S.

    2015-08-01

    Full Text Available This article addresses the task of creating a regional Social Accounting Matrix (SAM in the Kaliningrad region. Analyzing the behavior of economic systems of national and sub-national levels in the changing environment is one of the main objectives of macroeconomic research. Matrices are used in examining the flow of financial resources, which makes it possible to conduct a comprehensive analysis of commodity and cash flows at the regional level. The study identifies key data sources for matrix development and presents its main results: the data sources for the accounts development and filling the social accounting matrix are identified, regional accounts consolidated, the structure of regional matrix devised, and the multiplier of the regional social accounting matrix calculated. An important aspect of this approach is the set target, which determines the composition of matrix accounts representing different aspects of regional performance. The calculated multiplier suggests the possibility of modelling of a socioeconomic system for the region using a social accounting matrix. The regional modelling approach ensures the matrix compliance with the methodological requirements of the national system

  9. Matrix Representation of the Kaliningrad Regional Accounts System: Experimental Development and Modelling Prospects

    Directory of Open Access Journals (Sweden)

    Soldatova Svetlana

    2015-09-01

    Full Text Available This article addresses the task of creating a regional Social Accounting Matrix (SAM in the Kaliningrad region. Analyzing the behavior of economic systems of national and sub-national levels in the changing environment is one of the main objectives of macroeconomic research. Matrices are used in examining the flow of financial resources, which makes it possible to conduct a comprehensive analysis of commodity and cash flows at the regional level. The study identifies key data sources for matrix development and presents its main results: the data sources for the accounts development and filling the social accounting matrix are identified, regional accounts consolidated, the structure of regional matrix devised, and the multiplier of the regional social accounting matrix calculated. An important aspect of this approach is the set target, which determines the composition of matrix accounts representing different aspects of regional performance. The calculated multiplier suggests the possibility of modelling of a socioeconomic system for the region using a social accounting matrix. The regional modelling approach ensures the matrix compliance with the methodological requirements of the national system

  10. The use of AQUATOOL DSS applied to the System of Environmental-Economic Accounting for Water (SEEAW)

    Science.gov (United States)

    Pedro-Monzonís, María; Jiménez-Fernández, Pedro; Solera, Abel; Jiménez-Gavilán, Pablo

    2016-02-01

    Currently, water accounts are one of the next steps to be implemented in European River Basin Management Plans. Building water accounts is a complex task, mainly due to the lack of common European definitions and procedures. For their development, when data is not systematically measured, simulation models and estimations are necessary. The main idea of this paper is to present a new approach which enables the combined use of hydrological models and water resources models developed with AQUATOOL Decision Support System (DSS) to fill in the physical water supply and use tables and the asset accounts presented in the System of Economic and Environmental Accounts for Water (SEEAW). The case study is the Vélez River Basin, located in the southern part of the Iberian Peninsula in Spain. In addition to obtaining the physical water supply and use tables and the asset accounts in this river basin, we present here the indicators as a result thereof. These indicators cover many critical aspects of water management, showing a general description of the river basin and allowing decision-makers to characterise the pressures on water resources. As a general conclusion, the union of AQUATOOL DSS and SEEAW will provide more complete information to decision-makers and it enables to introduce these methodological decisions in order to guarantee consistency and comparability of the results between different river basins.

  11. Information Systems: Current Developments and Future Expansion.

    Science.gov (United States)

    1970

    On May 20, 1970, a one-day seminar was held for Congressional members and staff. The papers given at this seminar and included in the proceedings are: (1) "Understanding Information Systems" by J. D. Aron, (2) "Computer Applications in Political Science" by Kenneth Janda, (3) "Who's the Master of Your Information System?" by Marvin Kornbluh, (4)…

  12. The Repercussions of the Accountancy System at the Level of the SMEs Activity

    Directory of Open Access Journals (Sweden)

    I.Moţ

    2013-06-01

    Full Text Available In the economical activity of the SMEs, the interference of accountancy is reflected by respecting some principles and compulsory rules according to the current laws. Ever since the antiquity the accountancy was manifested at the level of SMEs through the activity of some professionals recognized for their competency to produce, explore and authenticate economical data which were quantified, presented according to the regulated conventions. The professional accountant, abiding by the professional rules, goes through a cyclic and determined route to obtain, filter, measure and expose the precise information of the business. Thus can be observed the significant importance in the business environment of the object of study of accountancy - the economical patrimony based on which it is reflected the patrimonial situation of the company.

  13. THE ROLE OF TECHNICAL CONSUMPTION CALCULATION MODELS ON ACCOUNTING INFORMATION SYSTEMS OF PUBLIC UTILITIES SERVICES OPERATORS

    Directory of Open Access Journals (Sweden)

    GHEORGHE CLAUDIU FEIES

    2012-05-01

    Full Text Available After studying how the operators’ management works, an influence of the specific activities of public utilities on their financial accounting system can be noticed. The asymmetry of these systems is also present, resulting from organization and specific services, which implies a close link between the financial accounting system and the specialized technical department. The research methodology consists in observing specific activities of public utility operators and their influence on information system and analysis views presented in the context of published work in some journals. It analyses the impact of technical computing models used by public utility community services on the financial statements and therefore the information provided by accounting information system stakeholders.

  14. Analysis of Sqp current systems by using corrected geomagneticcoordinates

    Institute of Scientific and Technical Information of China (English)

    2000-01-01

    The Spq equivalent current system of the quiet day geomagnetic variation in the polar region is very complicated. It is composed of several currents, such as the ionospheric dynamo current and the auroral electrojet caused by the field-aligned current. Spq is unsymmetrical in both polar regions. In this paper, the Spq current systems are analyzed in the corrected geomagnetic coordinates (CGM) instead of the conventional geomagnetic coordinates (GM), and the symmetries of the Spq current indifferent systems are compared. Then the causes of Spq asymmetry in the GM coordinates are discussed; the effects of each component in Spq are determined.

  15. Organizational provisions of accounting for inventories as component of information and communication system of enterprise

    Directory of Open Access Journals (Sweden)

    B.L. Kyryluk

    2017-03-01

    resources. Taking into account the importance of automating of all the areas of the company's activities in terms of inventories, it is necessary to consider and implement such stages as the management of business process, weighting complex, WMS-system that presupposes storehouse management.

  16. Current dental adhesives systems. A narrative review.

    Science.gov (United States)

    Milia, Egle; Cumbo, Enzo; Cardoso, Rielson Jose A; Gallina, Giuseppe

    2012-01-01

    Adhesive dentistry is based on the development of materials which establish an effective bond with the tooth tissues. In this context, adhesive systems have attracted considerable research interest in recent years. Successful adhesive bonding depends on the chemistry of the adhesive, on appropriate clinical handling of the material as well as on the knowledge of the morphological changes caused on dental tissue by different bonding procedures. This paper outlines the status of contemporary adhesive systems, with particular emphasis on chemical characteristics and mode of interaction of the adhesives with enamel and dentinal tissues. Dental adhesives are used for several clinical applications and they can be classified based on the clinical regimen in "etch-and-rinse adhesives" and "self-etch adhesives". Other important considerations concern the different anatomical characteristics of enamel and dentine which are involved in the bonding procedures that have also implications for the technique used as well as for the quality of the bond. Etch-and-rinse adhesive systems generally perform better on enamel than self-etching systems which may be more suitable for bonding to dentine. In order to avoid a possible loss of the restoration, secondary caries or pulp damage due to bacteria penetration or due to cytotoxicity effects of eluted adhesive components, careful consideration of several factors is essential in selecting the suitable bonding procedure and adhesive system for the individual patient situation.

  17. Current trends on knowledge-based systems

    CERN Document Server

    Valencia-García, Rafael

    2017-01-01

    This book presents innovative and high-quality research on the implementation of conceptual frameworks, strategies, techniques, methodologies, informatics platforms and models for developing advanced knowledge-based systems and their application in different fields, including Agriculture, Education, Automotive, Electrical Industry, Business Services, Food Manufacturing, Energy Services, Medicine and others. Knowledge-based technologies employ artificial intelligence methods to heuristically address problems that cannot be solved by means of formal techniques. These technologies draw on standard and novel approaches from various disciplines within Computer Science, including Knowledge Engineering, Natural Language Processing, Decision Support Systems, Artificial Intelligence, Databases, Software Engineering, etc. As a combination of different fields of Artificial Intelligence, the area of Knowledge-Based Systems applies knowledge representation, case-based reasoning, neural networks, Semantic Web and TICs used...

  18. The Joint Effect of Competition and Complexity on Customer Accounting System Design

    DEFF Research Database (Denmark)

    Holm, Morten; Ax, Christian

    The importance of measuring customer profitability has recently been reiterated by the management accounting community. However, the stream of research on the factors influencing customer accounting (CA) design choices is still scarce and inconclusive. This paper addresses how the level...... service complexity; (ii) There is a direct positive relationship between customer service complexity and CPA model sophistication; (iii) This positive association is stronger when competition is non-price based than when competition is price based. The study hereby contributes to research on CA design...... in particular as well as the general research stream on environmental factors’ influence on the sophistication and use of management accounting systems across firms....

  19. Organization of information system of management accounting: from theory to practice

    Directory of Open Access Journals (Sweden)

    Bochulia Tatiana Vladimirovna

    2014-07-01

    Full Text Available Organization of information and analytical support provides for the use as traditional well as innovative concepts. Organization of management accounting at the enterprise has special significance, because is a productive source of data for the management system. The author's position concerning ways, methods and procedures of organization of information support of management accounting was outlined in the article. The attention is accented on available of psychological foundation in decision-making. A scheme of information and analytical support of business based on the balance in the data of financial and management accounting has been proposed.

  20. Factor Affecting the Computerised Accounting System (CAS) Usage in Public Sector

    OpenAIRE

    AZLEEN ILIAS; NURUL NAZIRAH BINTI ZAINUDIN

    2013-01-01

    The purpose is to examine the significant factors of Technology Acceptance Model (TAM) (perceived ease of use, perceived usefulness, behavioural intention, actual use, and attitude toward using) and Psychological Attachment (compliance, identification as well as internalization) towards Computerised Accounting System (CAS) in Malaysian Accountant General Department (MAGD). This research is based on 99 valid respondents collected from a survey questionnaire and multiple regressions were employ...

  1. The Role of Information Systems and Technology Competencies for Accounting Education from the Gender Perspective

    OpenAIRE

    Liege Moraes do Carmo; Monica Zaidan Gomes; Marcelo Alvaro da Silva Macedo

    2015-01-01

    This study aims to examine the importance of obtaining skills in Information Systems (IS) and Information Technology (IT) for undergraduate students in Accounting from the gender perspective. The sample consisted of undergraduate students in Accounting of six Higher Education Institutions (HEIs) located in the state of Rio de Janeiro, divided by gender (male and female). The data collection instrument chosen was the questionnaire, which was distributed between November and December 2014...

  2. Current status of the TSensor systems roadmap

    NARCIS (Netherlands)

    Walsh, Steven Thomas; Bryzek, Janusz; Pisano, Albert P.

    2014-01-01

    We apply our work from the contemporary pharmaceutical industry to generate a third generation-style technology roadmap for TSensor Systems. First we identify drivers and consortia. We then identify relevant technology components, namely multiple root technologies, multiple unit cells, multiple crit

  3. Current status of the TSensor systems roadmap

    NARCIS (Netherlands)

    Walsh, Steven; Bryzek, Janusz; Pisano, Albert P.

    2014-01-01

    We apply our work from the contemporary pharmaceutical industry to generate a third generation-style technology roadmap for TSensor Systems. First we identify drivers and consortia. We then identify relevant technology components, namely multiple root technologies, multiple unit cells, multiple crit

  4. Current status of the TSensor systems roadmap

    NARCIS (Netherlands)

    Walsh, Steven Thomas; Bryzek, Janusz; Pisano, Albert P.

    2014-01-01

    We apply our work from the contemporary pharmaceutical industry to generate a third generation-style technology roadmap for TSensor Systems. First we identify drivers and consortia. We then identify relevant technology components, namely multiple root technologies, multiple unit cells, multiple

  5. Study on interface between nuclear material accounting system and national nuclear forensic library

    Energy Technology Data Exchange (ETDEWEB)

    Jeong, Yonhong; Han, Jae-Jun; Chang, Sunyoung; Shim, Hye-Won; Ahn, Seungho [Korea Institute of Nuclear Non-proliferation and Control, Daejeon (Korea, Republic of)

    2016-10-15

    The implementation of nuclear forensics requires physical, chemical and radiological characteristics with transport history to unravel properties of seized nuclear materials. For timely assessment provided in the ITWG guideline, development of national response system (e.g., national nuclear forensic library) is strongly recommended. Nuclear material accounting is essential to obtain basic data in the nuclear forensic implementation phase from the perspective of nuclear non-proliferation related to the IAEA Safeguards and nuclear security. In this study, the nuclear material accounting reports were chosen due to its well-established procedure, and reviewed how to efficiently utilize the existing material accounting system to the nuclear forensic implementation phase In conclusion, limits and improvements in implementing the nuclear forensics were discussed. This study reviewed how to utilize the existing material accounting system for implementing nuclear forensics. Concerning item counting facility, nuclear material properties can be obtained based on nuclear material accounting information. Nuclear fuel assembly data being reported for the IAEA Safeguards can be utilized as unique identifier within the back-end fuel cycle. Depending upon the compulsory accountability report period, there exist time gaps. If national capabilities ensure that history information within the front-end nuclear fuel cycle is traceable particularly for the bulk handling facility, the entire cycle of national nuclear fuel would be managed in the framework of developing a national nuclear forensic library.

  6. Harnessing Technology for School Accountability: A Case Study of Implementing a Management Information System

    Science.gov (United States)

    Enomoto, Ernestine K.; Conley, Sharon

    2007-01-01

    Schools employ educational technology to comply with pressures for greater accountability and efficiency in conducting operations. Specifically, schools use "management information systems" designed to automate data collection of student attendance, grades, test scores, and so on. These management information systems (MIS) employed…

  7. Executing the double win: protect your cash flow during a patient accounting system install.

    Science.gov (United States)

    Adams, Jason L; Smith, J Cathy; Strand, Brett

    2009-09-01

    MultiCare Health System's plan for ensuring that its patient accounting system implementation would bring rapid financial benefits comprised eight basic steps: Set baselines and establish goals. Identify key leadership stakeholders across departmental lines. Identify team resources. Establish roles and responsibilities. Identify and prepare for potential risks. Develop guiding principles. Develop key reporting and monitoring tools. Conduct daily monitoring.

  8. The Practical Relevance of Accountability Systems for School Improvement: A Descriptive Analysis of California Schools

    Science.gov (United States)

    Mintrop, Heinrich; Trujillo, Tina

    2007-01-01

    In search for the practical relevance of accountability systems for school improvement, the authors ask whether practitioners traveling between the worlds of system-designated high- and low-performing schools would detect tangible differences in educational quality and organizational effectiveness. In comparing nine exceptionally high and low…

  9. The self-consistent field model for Fermi systems with account of three-body interactions

    Directory of Open Access Journals (Sweden)

    Yu.M. Poluektov

    2015-12-01

    Full Text Available On the basis of a microscopic model of self-consistent field, the thermodynamics of the many-particle Fermi system at finite temperatures with account of three-body interactions is built and the quasiparticle equations of motion are obtained. It is shown that the delta-like three-body interaction gives no contribution into the self-consistent field, and the description of three-body forces requires their nonlocality to be taken into account. The spatially uniform system is considered in detail, and on the basis of the developed microscopic approach general formulas are derived for the fermion's effective mass and the system's equation of state with account of contribution from three-body forces. The effective mass and pressure are numerically calculated for the potential of "semi-transparent sphere" type at zero temperature. Expansions of the effective mass and pressure in powers of density are obtained. It is shown that, with account of only pair forces, the interaction of repulsive character reduces the quasiparticle effective mass relative to the mass of a free particle, and the attractive interaction raises the effective mass. The question of thermodynamic stability of the Fermi system is considered and the three-body repulsive interaction is shown to extend the region of stability of the system with the interparticle pair attraction. The quasiparticle energy spectrum is calculated with account of three-body forces.

  10. Development of Virtual Account System for Research Projects Based on J2EE

    Institute of Scientific and Technical Information of China (English)

    2006-01-01

    Based on the analysis of developing target, function and constitution of research projects system for remote management, the virtual account system is established on 3 layers of B/S mode. The development process of virtual account system is realized by JSP/Servlets development language and MySQL database under windows server 2003 platform. At the same time, network security module of the system has been realized to reduce the influence caused by network security incidents. The system is capable of updating the information of vertical and horizontal projects dynamically and assigning virtual funds on WWW. Also, it realizes the query, statistical analysis function and so on.Practical results show that the system is a successful system for analyzing the various projects index of different departments.

  11. Current status of dentin adhesive systems.

    Science.gov (United States)

    Leinfelder, K F

    1998-12-01

    Undoubtedly, dentin bonding agents have undergone a major evolution during the last several years. The shear bond strength of composite resin to the surface of dentin is actually greater than the inherent strength of the dentin itself under well-controlled conditions. No longer must the clinician depend only upon the bonding to enamel as the sole bonding mechanism. Bonding to both types of dental structure permits even better reinforcement of the tooth itself. Perhaps even more important than the high level of bonding exhibited by the current dentin adhesives is their ability to seal the dentin. So effective is this sealing capability that it is now possible to protect the pulpal tissue from microbial invasion through the dentinal tubules. Further, by enclosing the odontoblastic processes and preventing fluid flow, the potential for postoperative sensitivity is diminished considerably. In fact, so evolutionary is the concept of bonding that the procedures associated with the restoration of teeth has changed dramatically. Undoubtedly, far greater improvements can be anticipated in the future.

  12. Development of BSCCO persistent current system

    Energy Technology Data Exchange (ETDEWEB)

    Joo, Jin Ho; Nah, Wan Soo; Kang, Hyung Koo; Yoo, Jung Hoon [Sungkyunkwan University, Seoul (Korea)

    1998-05-01

    We have developed temperature-variable critical current measurement device for high Tc superconducting wires. For this end, vacuum shroud was designed and fabricated, and that both signal lines and power lines into the vacuum shroud were installed on it. Secondly, the design procedures for the PCS were established for the high Tc superconducting wires based on the electrical circuit analyses during energizations. We have also evaluated mechanical properties such as hardness, strength and elongation of sheath alloys made by addition of Cu, Mg, Ti, Zr and Ni to Ag matrix using induction melting furnace. It was observed that hardness and strength were improved by increasing additive contents from 0.05 to 0.2 at.%. Specifically, the increment of strength was relatively higher for alloys made by addition of Mg, Cu and Zr elements than that made by Ni and Ti addition. On the other hand, elongation was measured to be significantly reduced for former sheath alloy materials. (author). 12 refs., 13 figs., 4 tabs.

  13. NADIR: A Flexible Archiving System Current Development

    Science.gov (United States)

    Knapic, C.; De Marco, M.; Smareglia, R.; Molinaro, M.

    2014-05-01

    The New Archiving Distributed InfrastructuRe (NADIR) is under development at the Italian center for Astronomical Archives (IA2) to increase the performances of the current archival software tools at the data center. Traditional softwares usually offer simple and robust solutions to perform data archive and distribution but are awkward to adapt and reuse in projects that have different purposes. Data evolution in terms of data model, format, publication policy, version, and meta-data content are the main threats to re-usage. NADIR, using stable and mature framework features, answers those very challenging issues. Its main characteristics are a configuration database, a multi threading and multi language environment (C++, Java, Python), special features to guarantee high scalability, modularity, robustness, error tracking, and tools to monitor with confidence the status of each project at each archiving site. In this contribution, the development of the core components is presented, commenting also on some performance and innovative features (multi-cast and publisher-subscriber paradigms). NADIR is planned to be developed as simply as possible with default configurations for every project, first of all for LBT and other IA2 projects.

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

    Directory of Open Access Journals (Sweden)

    Rodrigo Angonese

    2014-12-01

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

  15. A Model for Urban Environment and Resource Planning Based on Green GDP Accounting System

    Directory of Open Access Journals (Sweden)

    Linyu Xu

    2013-01-01

    Full Text Available The urban environment and resources are currently on course that is unsustainable in the long run due to excessive human pursuit of economic goals. Thus, it is very important to develop a model to analyse the relationship between urban economic development and environmental resource protection during the process of rapid urbanisation. This paper proposed a model to identify the key factors in urban environment and resource regulation based on a green GDP accounting system, which consisted of four parts: economy, society, resource, and environment. In this model, the analytic hierarchy process (AHP method and a modified Pearl curve model were combined to allow for dynamic evaluation, with higher green GDP value as the planning target. The model was applied to the environmental and resource planning problem of Wuyishan City, and the results showed that energy use was a key factor that influenced the urban environment and resource development. Biodiversity and air quality were the most sensitive factors that influenced the value of green GDP in the city. According to the analysis, the urban environment and resource planning could be improved for promoting sustainable development in Wuyishan City.

  16. Depository Accounting of Securities in the Ukrainian Stock Market Regulation System

    Directory of Open Access Journals (Sweden)

    Veriha Hanna V.

    2016-02-01

    Full Text Available The aim of the article is to study the procedures, technologies, prudential regulation of depository accounting of securities in the system of the Ukrainian stock market infrastructure and identify directions of its improvement. The article analyzes the dynamics of the number of licenses issued by types of professional activity in the stock market. The necessity for further improvement of mechanisms of the updated system of depository accounting of securities in Ukraine has been proved. There have been developed the following recommendations: to improve the unified rules of accounting and regulation support of the system of risk management of depository activity; develop tools for prudential regulation of depository activity and strengthen the control over fulfillment of prudential standards by the Central Depository and depository institutions; create the necessary conditions for the practical implementation of legal norms concerning establishment of clearing institutions and increase in the level of competition between depositaries; expand the correspondent relations of the Central Depository in relation to the establishment of international depositary relations for the liberalization of the international movement of securities; use segregated accounts providing the possibility of storage of client funds separately from the funds of the transfer bank to protect the capital of the issuer and investor from risks of any force majeure situations; mediate the movement of funds at implementing dividend payments through participants of the accounting system: issuer-the Central Depository-depository institution-depositor.

  17. Model Application of Accounting Information Systems of Spare Parts Sales and Purchase on Car Service Company

    Directory of Open Access Journals (Sweden)

    Lianawati Christian

    2015-12-01

    Full Text Available The purpose of this research is to analyze accounting information systems of sales and purchases of spare parts in general car service companies and to identify the problems encountered and the needs of necessary information. This research used literature study to collect data, field study with observation, and design using UML (Unified Modeling Language with activity diagrams, class diagrams, use case diagrams, database design, form design, display design, draft reports. The result achieved is an application model of accounting information systems of sales and purchases of spare parts in general car service companies. As a conclusion, the accounting information systems of sales and purchases provides ease for management to obtain information quickly and easily as well as the presentation of reports quickly and accurately.

  18. 41 CFR 301-72.100 - What must my travel accounting system do in relation to common carrier transportation?

    Science.gov (United States)

    2010-07-01

    ... accounting system do in relation to common carrier transportation? 301-72.100 Section 301-72.100 Public... for Common Carrier Transportation § 301-72.100 What must my travel accounting system do in relation to... claims accounting systems with common carrier transportation documents and data for audit purposes;...

  19. Future Performance Trend Indicators: A Current Value Approach to Human Resources Accounting. Report II: Internal Consistencies and Relationships to Performance in Organization VI. Technical Report.

    Science.gov (United States)

    Pecorella, Patricia A.; Bowers, David G.

    Conventional accounting systems provide no indication as to what conditions and events lead to reported outcomes, since they traditionally do not include measurements of the human organization and its relationship to events at the outcome stage. Human resources accounting is used to measure these additional types of data. This research is…

  20. The Improvement Process of the Romanian Educational Accounting System Toward a Global Economic Environment

    Directory of Open Access Journals (Sweden)

    Ienciu Alin Ionel

    2008-04-01

    Full Text Available Through this paper we intend to disclose our actual research project focused on evaluation of the actual stage of Romanian academic accounting education in order to support the national university reform which has began in 2005. The research is meeting the international trends oriented to improve the academic process of accounting graduates. In this way, by determine a correlation degree between international trends: globalization, regionalization and the evolution of Romanian accounting system and by evaluation of the actual stage of Romanian accounting academic system from the point of view of actors involved (graduates, teachers and employers we intend to determine the connection between the appliance of public requirements with the actual level of graduates’ professional knowledge. Then we will offer constructive solutions, empiric validated, which will help the accounting graduates in their way to accounting profession. The research is interdisciplinary and its originality is give by the pioneering work performed at national level by the research team who is developing such a theoretical and practically complex approach.

  1. CURRENT VIEWS OF THE GLEASON GRADING SYSTEM

    Directory of Open Access Journals (Sweden)

    N. A. Gorban

    2014-07-01

    Full Text Available The authors provide the proceedings of the 2005 First International Society of Urological Pathology Consensus Conference and the basic provisions that differ the modified Gleason grading system from its original interpretation. In particular, we should do away with Gleason grade 1 (or 1 + 1 = 2 while assessing the needle biopsy specimens. Contrary to the recommendations by Gleason himself, the conference decided to apply stringent criteria for using Gleason grades 3 and 4. This is due to the fact that these grades are of special prognostic value so it is important to have clear criteria in defining each Gleason grade. Notions, such as secondary and tertiary Gleason patterns, are considered; detailed recommendations are given on the lesion extent sufficient to diagnose these components.

  2. Motivators, Barriers and Concerns in Adoption of Electronic Filing System: Survey Evidence from Malaysian Professional Accountants

    Directory of Open Access Journals (Sweden)

    Ming-Ling Lai

    2010-01-01

    Full Text Available Problem statement: Worldwide, electronic filing (e-filing system and its' adoption has attracted much attention, however, scholarly study on accounting professionals' acceptance of e-filing system is scant. Approach: This study aimed (i to examine factors that motivated professional accountants to use e-filing (ii to solicit their usage experience and (iii to assess the barriers to adoption and other compliance considerations. The questionnaire survey was administered on 700 professionals from tax practice and commercial sectors who attended "Budget 2008" Tax Seminars, organized by the Malaysian Institute of Accountants in Peninsular Malaysia. In total, 456 usable responses from accounting and tax professionals were collected and analyzed. Results: The survey found out of 456 respondents, just 23.7% had used e-filing in 2007 to file personal tax return forms. Majority of the e-filers opted to use e-filing for the sake of convenience (55.8%, in faith to get faster tax refund (16.8% and speed of filing (15.9%. For those who did not use e-filing, the key impediments were concerned over the security and did not trust of e-filing system. Some (4.8% were unable to access to the e-filing website. Overall, just 26.1% of the professionals surveyed had confidence in the IRBM in managing the e-filing system successfully. Majority (41.2% thought that 'speedy tax refund' to be the most desirable incentive to motivate individuals to use e-filing. Conclusion: As the IRBM is counting on professional accountants to promote the usage of e-filing system, this study provided important insights to the IRBM to developing marketing and business strategies to motivate professional accountant in business to use e-filing in order to accelerate the diffusion of e-filing system in a developing country like Malaysia.

  3. The system of wind-driven seasonal coastal currents around the Indian subcontinent

    Digital Repository Service at National Institute of Oceanography (India)

    Shetye, S.R.

    implies that to understand the current at any location along the coast of India, one has to take into account wind-driving over the whole basin. The framework above applies to both seasonal currents as well as currents with periods ranging from... Content-Type text/plain; charset=UTF-8 1 The System of Wind-Driven Seasonal Coastal Currents Around the Indian Subcontinent Satish R. Shetye National Institute of Oceanography, Dona Paula, Goa-403 004 shetye@darya.nio.org As one...

  4. An information system for sustainable materials management with material flow accounting and waste input–output analysis

    Directory of Open Access Journals (Sweden)

    Pi-Cheng Chen

    2017-05-01

    Full Text Available Sustainable materials management focuses on the dynamics of materials in economic and environmental activities to optimize material use efficiency and reduce environmental impact. A preliminary web-based information system is thus developed to analyze the issues of resource consumption and waste generation, enabling countries to manage resources and wastes from a life cycle perspective. This pioneering system features a four-layer framework that integrates information on physical flows and economic activities with material flow accounting and waste input–output table analysis. Within this framework, several applications were developed for different waste and resource management stakeholders. The hierarchical and interactive dashboards allow convenient overview of economy-wide material accounts, waste streams, and secondary resource circulation. Furthermore, the system can trace material flows through associated production supply chain and consumption activities. Integrated with economic models; this system can predict the possible overloading on the current waste management facility capacities and provide decision support for designing strategies to approach resource sustainability. The limitations of current system are specified for directing further enhancement of functionalities.

  5. STUDY ON THE APPLICATION OF CASH ACCOUNTING SYSTEM FOR VAT IN ROMANIA

    Directory of Open Access Journals (Sweden)

    ECOBICI NICOLAE

    2014-02-01

    Full Text Available The cash accounting system for VAT has been implemented in Romania as of 1 January 2013 and now turns one year of application in Romania. Since its implementation the system has sparked controversy, being harshly criticised by professional accountants in Romania and elsewhere. Criticisms mainly concerned the following issues: no possibility to choose to apply the system, breach of the VAT neutrality principles, maximum period of 90 days to postpone the chargeability of VAT for unpaid deliveries, while VAT deduction was subject to payment of the value of goods and services invoiced without specifying any term. In this article we would like to examine the extent to which the legislative changes that came into effect as of 1 January 2014 improve the cash accounting system for VAT in Romania. We will also analyse to what extent the system applied in 2013 has brought advantages/disadvantages to the economic entities in Romania based on a survey carried out on a heterogeneous sample of companies in the county of Gorj, regarded as nationally representative. Finally, we intend to compare the cash accounting system for VAT in Romania with its UK counterpart.

  6. Desktop system for accounting, audit, and research in A&E.

    Science.gov (United States)

    Taylor, C J; Brain, S G; Bull, F; Crosby, A C; Ferguson, D G

    1997-01-01

    The development of a database for audit, research, and accounting in accident and emergency (A&E) is described. The system uses a desktop computer, an optical scanner, sophisticated optical mark reader software, and workload management data. The system is highly flexible, easy to use, and at a cost of around 16,000 pounds affordable for larger departments wishing to move towards accounting. For smaller departments, it may be an alternative to full computerisation. Images Figure 1 Figure 2 Figure 3 Figure 5 Figure 6 PMID:9132200

  7. A superconducting transformer system for high current cable testing.

    Science.gov (United States)

    Godeke, A; Dietderich, D R; Joseph, J M; Lizarazo, J; Prestemon, S O; Miller, G; Weijers, H W

    2010-03-01

    This article describes the development of a direct-current (dc) superconducting transformer system for the high current test of superconducting cables. The transformer consists of a core-free 10,464 turn primary solenoid which is enclosed by a 6.5 turn secondary. The transformer is designed to deliver a 50 kA dc secondary current at a dc primary current of about 50 A. The secondary current is measured inductively using two toroidal-wound Rogowski coils. The Rogowski coil signal is digitally integrated, resulting in a voltage signal that is proportional to the secondary current. This voltage signal is used to control the secondary current using a feedback loop which automatically compensates for resistive losses in the splices to the superconducting cable samples that are connected to the secondary. The system has been commissioned up to 28 kA secondary current. The reproducibility in the secondary current measurement is better than 0.05% for the relevant current range up to 25 kA. The drift in the secondary current, which results from drift in the digital integrator, is estimated to be below 0.5 A/min. The system's performance is further demonstrated through a voltage-current measurement on a superconducting cable sample at 11 T background magnetic field. The superconducting transformer system enables fast, high resolution, economic, and safe tests of the critical current of superconducting cable samples.

  8. Comparative radiopacity of six current adhesive systems.

    Science.gov (United States)

    de Moraes Porto, Isabel Cristina Celerino; Honório, Naira Cândido; Amorim, Dayse Annie Nicácio; de Melo Franco, Aurea Valéria; Penteado, Luiz Alexandre Moura; Parolia, Abhishek

    2014-01-01

    The radiopacity of contemporary adhesive systems has been mentioned as the indication for replacement of restorations due to misinterpretation of radiographic images. This study aimed to evaluate the radiopacity of contemporary bonding agents and to compare their radiodensities with those of enamel and dentin. To measure the radiopacity, eight specimens were fabricated from Clearfil SE Bond (CF), Xeno V (XE), Adper SE Bond (ASE), Magic Bond (MB), Single Bond 2 (SB), Scotchbond Multipurpose (SM), and gutta-percha (positive control). The optical densities of enamel, dentin, the bonding agents, gutta-percha, and an aluminium (Al) step wedge were obtained from radiographic images using image analysis software. The radiographic density data were analyzed statistically by analysis of variance and Tukey's test (α =0.05). Significant differences were found between ASE and all other groups tested and between XE and CF. No statistical difference was observed between the radiodensity of 1 mm of Al and 1 mm of dentin, between 2 mm of Al and enamel, and between 5 mm of Al and gutta-percha. Five of the six adhesive resins had radiopacity values that fell below the value for dentin, whereas the radiopacity of ASE adhesive was greater than that of dentin but below that of enamel. This investigation demonstrates that only ASE presented a radiopacity within the values of dentin and enamel. CF, XE, MB, SB, and SM adhesives are all radiolucent and require alterations to their composition to facilitate their detection by means of radiographic images.

  9. Virtual smile design systems: a current review.

    Science.gov (United States)

    Zimmermann, Moritz; Mehl, Albert

    2015-01-01

    In the age of digital dentistry, virtual treatment planning is becoming an increasingly important element of dental practice. Thanks to new technological advances in the computer- assisted design and computer-assisted manufacturing (CAD/CAM) of dental restorations, predictable interdisciplinary treatment using the backward planning approach appears useful and feasible. Today, a virtual smile design can be used as the basis for creating an esthetic virtual setup of the desired final result. The virtual setup, in turn, is used to plan further treatment steps in an interdisciplinary team approach, and communicate the results to the patient. The smile design concept and the esthetic analyses required for it are described in this article. We include not only a step-by-step description of the virtual smile design workflow, but also describe and compare the several available smile design options and systems. Subsequently, a brief discussion of the advantages and limitations of virtual smile design is followed by a section on different ways to integrate a two-dimensional (2D) smile design into the digital three-dimensional (3D) workflow. New technological developments are also described, such as the integration of smile designs in digital face scans, and 3D diagnostic follow-up using intraoral scanners.

  10. Beam Current Measurement and Adjustment System on AMS

    Institute of Scientific and Technical Information of China (English)

    WUShao-yong; HEMING; SUSheng-yong; WANGZhen-jun; JIANGShan

    2003-01-01

    The beam current measurement and adjustment system of HI-13 tandem accelerator mass spectrometry detector system is consisted of the faraday cup, fluorescent target and a series of adjustable vertical slits(Fig. 1). The system's operation is very complicated and the transmission is low for the old system. A new system is instalated for improvement. We put the adjustable vertical slit, Faraday cup.

  11. 我国当前人力资源会计研究的几点思考%On Current Human Resources Accounting

    Institute of Scientific and Technical Information of China (English)

    吴长海; 王新; 刘刚

    2012-01-01

    Based on reviewing the current research on the human resource accounting, the article thinks that the current human resources accounting research also has some problems and defects. In view of the current limitations of the study, it puts forward some suggestions for future human resources accounting research, so as to inspire the related research.%文章通过对当前人力资源会计的研究现状的回顾,认为当前人力资源会计研究还存在一些问题和缺陷.针对当前研究的不足,提出几点关于未来人力资源会计研究的几点建议,以期对相关的研究有所启示.

  12. Research of Audit Risks Based on the Current Accounts%基于往来账项的审计风险研究

    Institute of Scientific and Technical Information of China (English)

    刘海云

    2015-01-01

    Taking the audit procedures of the current accounts as the pointcut,it analyzed the audit risks of the current accounts systematically in this paper,and put forward some preventive measures,which con-tributes to auditors to give full attention on current account audit,improve the quality of the audit work, and better control audit risk.%以往来账项的审计程序为切入点,系统地分析了往来账项的审计风险,进而提出了一些防范措施,有助于审计人员在对往来账项审计中给予充分的关注、提高审计工作质量、更好地控制审计风险。

  13. Accounting for Variance in Hyperspectral Data Coming from Limitations of the Imaging System

    Science.gov (United States)

    Shurygin, B.; Shestakova, M.; Nikolenko, A.; Badasen, E.; Strakhov, P.

    2016-06-01

    Over the course of the past few years, a number of methods was developed to incorporate hyperspectral imaging specifics into generic data mining techniques, traditionally used for hyperspectral data processing. Projection pursuit methods embody the largest class of methods empoyed for hyperspectral image data reduction, however, they all have certain drawbacks making them either hard to use or inefficient. It has been shown that hyperspectral image (HSI) statistics tend to display "heavy tails" (Manolakis2003)(Theiler2005), rendering most of the projection pursuit methods hard to use. Taking into consideration the magnitude of described deviations of observed data PDFs from normal distribution, it is apparent that a priori knowledge of variance in data caused by the imaging system is to be employed in order to efficiently classify objects on HSIs (Kerr, 2015), especially in cases of wildly varying SNR. A number of attempts to describe this variance and compensating techniques has been made (Aiazzi2006), however, new data quality standards are not yet set and accounting for the detector response is made under large set of assumptions. Current paper addresses the issue of hyperspectral image classification in the context of different variance sources based on the knowledge of calibration curves (both spectral and radiometric) obtained for each pixel of imaging camera. A camera produced by ZAO NPO Lepton (Russia) was calibrated and used to obtain a test image. A priori known values of SNR and spectral channel cross-correlation were incorporated into calculating test statistics used in dimensionality reduction and feature extraction. Expectation-Maximization classification algorithm modification for non-Gaussian model as described by (Veracini2010) was further employed. The impact of calibration data coarsening by ignoring non-uniformities on false alarm rate was studied. Case study shows both regions of scene-dominated variance and sensor-dominated variance, leading

  14. Design of BEPC Ⅱ bunch current monitor system

    Institute of Scientific and Technical Information of China (English)

    ZHANG Lei; MA Hui-Zhou; YUE Jun-Hui; LEI Ge; CAO Jian-She; MA Li

    2008-01-01

    BEPC Ⅱ is an electron-positron collider designed to run under multi-bunches and high beam current condition. The accelerator consists of an electron ring, a positron ring and a linear injector. In order to achieve the target luminosity and implement the equal bunch charge injection, the Bunch Current Monitor (BCM)system is built on BEPC Ⅱ. The BCM system consists of three parts: the front-end circuit, the bunch current acquisition system and the bucket selection system. The control software of BCM is based on VxWorks and EPICS. With the help of BCM system, the bunch current in each bucket can be monitored in the Central Control Room. The BEPC Ⅱ timing system can also use the bunch current database to decide which bucket needs to refill to implement "top-off" injection.

  15. Impact of the Accounting Information System on Corporate Governance: Evidence from Turkish Non-Listed Companies

    Directory of Open Access Journals (Sweden)

    Ali Uyar

    2017-03-01

    Full Text Available the abuses of managers have the ability to create major problems. In order to avoid future scandals, this study investigates the association between the accounting information system and corporate governance. We hope that these findings will contribute towards the enhancement of good corporate governance created by the accounting function of business organizations. The results of empirical analyses indicate that bookkeeping, financial reporting, and the budgeting system have a positive impact on the corporate governance level, whereas the adoption of Turkish Accounting / Financial Reporting Standards do not. Thus, in order to foster corporate governance, managers should establish internal reporting procedures as well as internal control and monitoring devices before attempting external control through independent auditing.

  16. Factors influencing the alignment of accounting information systems of accepted manufacturing firms in Tehran Stock Exchange

    Directory of Open Access Journals (Sweden)

    Fazel Tamoradi

    2014-03-01

    Full Text Available The primary objective of this paper is to detect factors influencing the alignment of accounting information systems for firms in manufacturing sector listed on Tehran Stock Exchange. The concept of alignment has been investigated for many years, and strategic alignment plays essential role in increasing company performance. This paper investigates different levels of alignment and studies the factors, which influence alignment. More specifically, the work concentrates on the alignment between the requirements for accounting information (AIS requirements and the capacity of accounting systems (AIS capacity to build the information, in the specific context of manufacturing in Iran. The research sample consists of 216 companies over the period 2011-2007. The fit between these two sets was explored based on the moderation method and evidences indicate that AIS alignment in some firms was high. In addition, the relationship between the dependent variable and independent variables through multiple regressions yields a positive relationship between these variables.

  17. Accountability Systems: A Comparative Analysis of Superintendent, Principal, and Teacher Perceptions

    Directory of Open Access Journals (Sweden)

    KERRYENGLERT,PH.D.

    2007-04-01

    Full Text Available A key assumption of NCLB appears to be that assessment data in and of itself can foster or promote change. Specifically, the supposition is that by requiring assessment data to be reported yearly, schools will be motivated - and will have the ability - to address those areas where student achievement is lagging. This assumption rests on the notion that educator competence in understanding and utilizing such data will result in academic success. Testing this assumption with empirical evidence is an important component of researching the efficacy of current accountability policies and practices in general. Over the past three years we have been involved in a series of empirical examinations of accountability. Each of these studies has been aimed at gathering varied perspectives on and about accountability, ranging from superintendents to principals to teachers. Our research examines education accountability at three interconnected layers: district administrators, principals, and teachers. This nested data set (superintendents were surveyed, as were their principals, and their principals’ teachers allows for not only an examination of the perceptions and reflections of the members of each group but also for an evaluation of the consistency of those beliefs across the members of the educational community. This study will present findings from research projects that speak to each of these levels, focusing on how each understands education accountability and how those meanings are consistent across groups and to what degree.

  18. Use of a cost accounting system to evaluate costs of a VA special program.

    Science.gov (United States)

    Menke, T J; Wray, N P

    1999-04-01

    The Department of Veterans Affairs (VA) established six mobile clinics to provide care for rural veterans. Each was operated by a parent VA Medical Center (VAMC). To describe the use of a cost-accounting system which does not provide costs at the service or patient level to determine the costs of the mobile clinics. Costs per visit were compared among the mobile clinics with the parent VAMCs and with simulated fixed-location clinics. Cost data came from VA's Centralized Accounting for Local Management (CALM) data. Utilization data came from VA's outpatient file. Information was obtained from the VAMCs' fiscal services to reallocate costs among the CALM subaccounts to generate cost data that was comparable among the mobile clinics. Costs per visit for the mobile clinics were twice as high as those of the parent VAMCs. Costs per visit would be lower at fixed-location clinics unless the volume were substantially less than that provided by the mobile clinics. Differences between cost allocations for accounting purposes and research are likely to necessitate adjusting cost accounting data for research purposes. Fortunately, information from the accountants or primary data can lead to a cost database which is appropriate for research evaluations. In the mobile clinics study, the analysis of cost accounting data led to the conclusion that mobile clinics were not a cost-effective way in which to provide care to rural veterans.

  19. Carbon account of forest ecosystems as a fuzzy system: a case study for Northern Eurasia

    Science.gov (United States)

    Shvidenko, A.; Shchepashchenko, D.; Kraxner, F.; Maksyutov, S. S.

    2015-12-01

    We consider practicality of a verified account of Net Ecosystem Carbon Budget for forest ecosystems (FCA) that supposes reliable assessment of uncertainties, i.e. understanding "uncertainty of uncertainties". The FCA is a fuzzy (underspecified) system, of which membership function is inherently stochastic. Thus, any individually used method of FCA is not able to estimate structural uncertainties and usually reported "within method" uncertainties are inevitably partial. Attempting at estimation of "full uncertainties" of the studied system we follow the requirements of applied systems analysis integrating the major methods of terrestrial ecosystems carbon account, assessing the uncertainties "within method" for intermediate and final indicators of FCA with their following mutual constrains. Landscape-ecosystem approach (LEA) 1) serves for strict systems designing the account, 2) contains all relevant spatially distributed empirical and semi-empirical data and models, and 3) is presented in form of an Integrated Land Information System (ILIS). By-pixel parametrization of forest cover is provided by utilizing multi-sensor remote sensing data (12 RS products used) within GEO-wiki platform and other relevant information based on special optimization algorithms. Major carbon fluxes within the LEA (NPP, HR, disturbances etc.) are estimated based on fusion of empirical data with process-based elements by sets of regionally distributed models. Uncertainties within LEA are assessed for each module and at each step of the account. "Within method" results and uncertainties (including LEA, process-based models, eddy covariance, and inverse modelling) are harmonized based on the Bayesian approach. The above methodology have been applied to carbon account of Russian forests for 2000-2010; uncertainties of the FCA for individual years were estimated in limits of 25%. We discussed strengths and weaknesses of the approach, system requirements to different methods of FCA, information

  20. Are Performance-Based Accountability Systems Effective? Evidence from Five Sectors. Research Brief

    Science.gov (United States)

    Leuschner, Kristin J.

    2010-01-01

    During the past two decades, performance-based accountability systems (PBASs), which link financial or other incentives to measured performance as a means of improving services, have gained popularity among policymakers. Although PBASs can vary widely across sectors, they share three main components: goals (i.e., one or more long-term outcomes to…

  1. Gender Differences in Attitudes toward Computers and Performance in the Accounting Information Systems Class

    Science.gov (United States)

    Lenard, Mary Jane; Wessels, Susan; Khanlarian, Cindi

    2010-01-01

    Using a model developed by Young (2000), this paper explores the relationship between performance in the Accounting Information Systems course, self-assessed computer skills, and attitudes toward computers. Results show that after taking the AIS course, students experience a change in perception about their use of computers. Females'…

  2. The Accounting System and Resource Allocation Reform in a Public University

    Science.gov (United States)

    Spathis, Charalambos; Ananiadis, John

    2004-01-01

    This paper studies the accounting system reform practised in Greek universities since January 2000, and more particularly at the Aristotle University of Thessaloniki (AUTH). It specifically examines the allocation of resources to faculties by university management based on certain criteria. The AUTH is the largest public university in Greece and…

  3. Using an ontology pattern stack to engineer a core ontology of Accounting Information Systems

    NARCIS (Netherlands)

    Blums, Ivar; Weigand, Hans

    Although the field of Accounting Information Systems (AIS) has a long tradition, there is still a lack of a widely adopted conceptualization. In this paper, The UFO ontology patterns are regarded for application by analogy and extension in the engineering of a core ontology for AIS. The new IASB

  4. Framework for the systematic assessment of a material control and accounting system

    Energy Technology Data Exchange (ETDEWEB)

    Schechter, R.S.; Sacks, I.J.

    1981-04-22

    Procedures are described for the systematic assessment of a Material Control and Accounting (MC and A) system, in terms of compliance to the proposed MC and A Upgrade Rule. The applicability of these assessment procedures to specific Rule provisions is discussed. Special attention is given to the statistical performance of individual subsystems, and their vulnerability to compromise by insider collusion.

  5. The Correlation between Accounting Systems of Small and Micro Enterprises and Tax Revenue Assessment in Ghana

    Science.gov (United States)

    Nkuah, Joseph Kofi; Frederick, Appiah- Kusi; Asamoah, Kwame

    2015-01-01

    The purpose of the study was to find out the correlation between accounting systems of Small and Micro Enterprises and tax revenue assessment. The study was be based on descriptive research survey using questionnaires and interviews as main tools to gather both primary and secondary data to establish the correlation between sound financial record…

  6. Budgeting and Accounting in OECD Education Systems: A Literature Review. OECD Education Working Papers, No. 128

    Science.gov (United States)

    Fakharzadeh, Tala

    2016-01-01

    Recent demographic, economic and political trends have drawn attention to the issue of effectiveness and efficiency in the use of resources in the education sector. In the context of the renewed interest for the optimisation of resource use, this paper attempts to review the literature on budgeting and accounting in OECD education systems. The…

  7. Budgeting and Accounting in OECD Education Systems: A Literature Review. OECD Education Working Papers, No. 128

    Science.gov (United States)

    Fakharzadeh, Tala

    2016-01-01

    Recent demographic, economic and political trends have drawn attention to the issue of effectiveness and efficiency in the use of resources in the education sector. In the context of the renewed interest for the optimisation of resource use, this paper attempts to review the literature on budgeting and accounting in OECD education systems. The…

  8. Towards a reference ontology of complex economic exchanges for Accounting Information Systems

    NARCIS (Netherlands)

    Blums, Ivar; Weigand, Hans; Matthes, Flores; Mendling, Jan; Rinderle-Ma, Stefanie

    Although the field of Accounting Information Systems (AIS) has a long tradition, there is still a lack of a widely adopted conceptualization. The Unified Foundational Ontology (UFO) and its Services sub- ontology (UFO-S) are regarded as grounding the engineering of a reference ontology for AIS. The

  9. Happy Marriage or Uneasy Alliance? The Relationship between Comprehensive School Reform and State Accountability Systems

    Science.gov (United States)

    Datnow, Amanda

    2005-01-01

    The purpose of this article is to examine how the relationship between comprehensive school reform (CSR) and state accountability systems helps or hinders school improvement efforts. This article draws on case study data collected in schools in 3 states that received funding to implement reforms through the federal CSR program. Findings show that…

  10. Towards a reference ontology of complex economic exchanges for Accounting Information Systems

    NARCIS (Netherlands)

    Blums, Ivar; Weigand, Hans; Matthes, Flores; Mendling, Jan; Rinderle-Ma, Stefanie

    2016-01-01

    Although the field of Accounting Information Systems (AIS) has a long tradition, there is still a lack of a widely adopted conceptualization. The Unified Foundational Ontology (UFO) and its Services sub- ontology (UFO-S) are regarded as grounding the engineering of a reference ontology for AIS. The

  11. Using an ontology pattern stack to engineer a core ontology of Accounting Information Systems

    NARCIS (Netherlands)

    Blums, Ivar; Weigand, Hans

    2016-01-01

    Although the field of Accounting Information Systems (AIS) has a long tradition, there is still a lack of a widely adopted conceptualization. In this paper, The UFO ontology patterns are regarded for application by analogy and extension in the engineering of a core ontology for AIS. The new IASB Con

  12. Accounting for Teamwork: A Critical Study of Group-Based Systems of Organizational Control.

    Science.gov (United States)

    Ezzamel, Mahmoud; Willmott, Hugh

    1998-01-01

    Examines the role of accounting calculations in reorganizing manufacturing capabilities of a vertically integrated global retailing company. Introducing teamwork to replace line work extended traditional, hierarchical management control systems. Teamwork's self-managing demands contravened workers' established sense of self-identity as…

  13. Financial Accounting for Local and State School Systems: 2014 Edition. NCES 2015-347

    Science.gov (United States)

    Allison, Gregory S.

    2015-01-01

    The 2014 edition of "Financial Accounting for Local and State School Systems" updates the 2009 (see ED505993) and 2003 editions of the handbook. The 2003 edition was the work of the NCES National Forum on Education Statistics, Core Finance Data Task Force. That task force systematically rewrote nearly the entire text, incorporating new…

  14. A Process Analysis of the Uniform Chart of Accounts Personnel Utilization System

    Science.gov (United States)

    2002-04-23

    Graduate Dental Education Gen Residency Program Periodontics Residency Endodontics Residency Prosthodontics Residency Oral...cost-accounting systems. American Journal of Hospital Pharmacy; 45, 1103-10. Dean, E.B. (1996). Business Process Reengineering. Retrieved from the...UCAPERS 53 Hughes, M. (1999). Nursing workload: an unquantifiable entity. Journal of Nursing Management, 7, 17-22

  15. 7 CFR 1767.14 - Interpretations of the Rural Development uniform system of accounts.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 12 2010-01-01 2010-01-01 false Interpretations of the Rural Development uniform... ELECTRIC BORROWERS Uniform System of Accounts § 1767.14 Interpretations of the Rural Development uniform... interpretations of the Rural Development USoA, in writing, to the AA-PARA, for consideration and...

  16. Progress Developing the Kansas Early Childhood Special Education Accountability System: Initial Findings Using ECO and COSF

    Science.gov (United States)

    Greenwood, Charles R.; Walker, Dale; Hornbeck, Marguerite; Hebbeler, Kathleen; Spiker, Donna

    2007-01-01

    Policy decision makers, early educators, and early interventionists face numerous challenges as they develop and implement statewide accountability systems to evaluate and improve children's early intervention and early childhood special education outcomes. Kansas was an early adopter of the Child Outcomes Summary Form (COSF) developed by the…

  17. Evaluating Performance Measurement Systems in Nonprofit Agencies: The Program Accountability Quality Scale (PAQS).

    Science.gov (United States)

    Poole, Dennis L.; Nelson, Joan; Carnahan, Sharon; Chepenik, Nancy G.; Tubiak, Christine

    2000-01-01

    Developed and field tested the Performance Accountability Quality Scale (PAQS) on 191 program performance measurement systems developed by nonprofit agencies in central Florida. Preliminary findings indicate that the PAQS provides a structure for obtaining expert opinions based on a theory-driven model about the quality of proposed measurement…

  18. Effectiveness of Pavement Management System and its Effects to the Closing of Final Account in Construction Project in Malaysia

    Science.gov (United States)

    Zakaria, Zarabizan; Ismail, Syuhaida; Yusof, Aminah Md

    2013-04-01

    Federal roads maintenance needs a systematic and effective mechanism to ensure that the roads are in good condition and provide comfort to the road user. In implementing effective maintenance, budget is main the factor limiting this endeavor. Thus Public Works Department (PWD) Malaysia used Highway Development and Management (HDM-4) System to help the management of PWD Malaysia in determining the location and length of the road to be repaired according to the priority based on its analysis. For that purpose, PWD Malaysia has applied Pavement Management System (PMS) which utilizes HDM-4 as the analysis engine to conduct technical and economic analysis in generating annual work programs for pavement maintenance. As a result, a lot of feedback and comment have been received from Supervisory and Roads Maintenance Unit (UPPJ) Zonal on the accuracy of the system output and problems that arise in the closing of final account. Therefore, the objective of this paper is to evaluate current system accuracy in terms of generating the annual work program for periodic pavement maintenance, to identify factors contributing to the system inaccuracy in selecting the location and length of roads that require for treatment and to propose improvement measures for the system accuracy. The factors affecting the closing of final account caused by result received from the pavement management system are also defined. The scope of this paper is on the existing HDM-4 System which cover four states specifically Perlis, Selangor, Kelantan and Johor which is analysed via the work program output data for the purpose of evaluating the system accuracy. The method used in this paper includes case study, interview, discussion and analysis of the HDM-4 System output data. This paper has identified work history not updated and the analysis is not using the current data as factors contributing to the system accuracy. From the result of this paper, it is found that HDM-4's system accuracy used by PWD

  19. Monitoring tidal currents with a towed ADCP system

    Science.gov (United States)

    Sentchev, Alexei; Yaremchuk, Max

    2016-01-01

    The tidal circulation in the semi-enclosed Boulogne harbour (eastern English Channel) is measured during the various stages of the tidal cycle with a low-cost towed Acoustic Doppler Current Profiler (ADCP) system for the first time. The system is equipped with an interpolation algorithm which allows reconstructing space-time evolution of the velocity field for surveys whose duration is comparable or larger than the typical time of tidal variation (1-2 h). The method employs space-time velocity covariances derived from a numerical simulation of the surveyed area by a high-resolution relocatable model "Model for Applications on Regional Scale" (MARS). The covariances are utilized by the optimal interpolation algorithm to obtain the most likely evolution of the velocity field under the constraints provided by the ADCP observations and their error statistics. Technically, the MARS model run provides the first guess (background) evolution of the velocity field in the surveyed area which is then corrected by the data in a statistically consistent manner as it explicitly takes into the account both observational and modeling errors. The quality of the velocity reconstruction was validated against independent bottom-mounted ADCP data, the background model evolution, and against the results of spatial interpolation by Kriging technique. All tests demonstrated significant (30 to 60 %) reduction of the model-data misfit for the velocity field obtained as a result of space-time optimal interpolation. Although the method was applied to recover surface circulation, it can be extended for assessment of the full 4D tidal flow dynamics using the data recorded throughout the entire water column.

  20. The Double-entry Bookkeeping Committee of 1914 and the Brazilian Public Accounting System

    Directory of Open Access Journals (Sweden)

    Tiago Villac Adde

    2014-12-01

    Full Text Available The history of Brazilian accounting has not been explored at length. Through a historical survey, this article presents the history of the Double-entry Bookkeeping Committee of 1914. After the Proclamation of the Republic was announced in 1889, the government started to expand its administrative bodies, necessitating the introduction of a bureaucracy able to perform new functions. In the same period, Brazil experienced a strong economic development with the development of its coffee industry. In 1905, under the leadership of Carlos de Carvalho, São Paulo State Treasury bookkeeping tasks were introduced under a double-entry bookkeeping system and through accrual and financial accounting. Double-entry bookkeeping practices in the federal public accounting system, although enshrined in law since 1808, were only fully realized after the creation of the Double-entry Bookkeeping Committee in 1914. In that same year, due to the negotiation of a second funding loan, English creditor bank auditors requested a balance of the National Treasury from the Minister of Finance Rivadávia Corrêa. Because the balance had not been prepared in eight years, the Double-entry Bookkeeping Committee was established in June of 1914, and this body completed a technical audit of Revenues and Expenditures. The committee also conducted the state administration's first Asset and Liability audit since the colonial era. The Double-entry Bookkeeping Committee of 1914 spearheaded changes to the Brazilian public accounting system, including the creation of the Public Accounting Code in 1922 and the approval of Central Accounting Office of the Republic regulation in 1924, strengthening and ascribing perpetuity to practices adopted after 1914.

  1. Challenges in developing a comprehensive, automated and flexible oil accounting system

    Energy Technology Data Exchange (ETDEWEB)

    Nordell, L.F.; Ruda, H. [Enbridge Pipelines Inc., Edmonton, AB (Canada)

    2004-07-01

    Enbridge Pipelines Inc. operates a long and complex system of pipelines which transport hydrocarbon liquid commodities, including crude oils, refined products and natural gas liquids across provincial and national boundaries. Due to growing internal demands for the addition of pipelines, the company developed a comprehensive oil accounting (OA) system in 1998. The OA accommodated changing business requirements by incorporating more complex tariff agreements and the demand for customized system reporting for customers. The new OA was also compatible with the company's technology direction, which focused on aligning information technology (IT) with business drivers and upgrading the flexibility of the entire OA system. This paper summarized the business improvement and redevelopment study; the OA system redevelopment project; challenges of integrating new system components with the legacy system during system development; specific process improvement results that were targeted and achieved by the new system development team; and, the project development challenges. The project team adopted a software development approach that was responsive to changes in the requirements and in the project direction introduced by key stakeholders during the life of the project. The project management approaches and logic of the SCRUM and extreme programming (XP) methods were combined to incorporate the principles of agile development to ensure a quality product. The result was an automated crude oil balancing and revenue accounting system that interfaced with other pipeline management software systems. 6 refs., 5 figs.

  2. Accountability Requirements and Professional Development in the US Adult Basic and Literacy Education System

    Directory of Open Access Journals (Sweden)

    CRISTINE SMITH

    2009-12-01

    Although high-stakes accountability systems help focus professional development efforts on the curricular needs of students, little evidence exists to support the claim that such systems help teachers change their practice to enhance student learning...A tendency exists…to narrow the focus of professional development activities to tested subjects or provide general support that is disconnected from curricular needs. (Association for Supervision and Curriculum Development 2004:3

  3. Coordinating medical education and health care systems: the power of the social accountability approach.

    Science.gov (United States)

    Boelen, Charles

    2017-09-07

    As the purpose of medical education is to produce graduates able to most effectively address people's health concerns, there is general agreement that coordination with the health care system is essential. For too long, coordination has been dealt with in a subjective manner with only few landmarks to ensure objective and measurable achievements. Over the last 30 years, since the Edinburgh Declaration on medical education, progress has been made, namely with the concept of social accountability. The social accountability approach provides a way to plan, deliver and assess medical education with the explicit aim to contribute to effective, equitable and sustainable health system development. It is based on a system-wide scope exploring issues from identification of people's and society's health needs to verification of the effects of medical education in meeting those needs. A wide international consultation among medical education leaders led to the adoption of the Global Consensus on Social Accountability of Medical Schools. Benchmarks of social accountability are in the process of being conceived and tested, enabling medical schools to steer medical education in a more purposeful way in relation to determinants of health. A sample of schools using the social accountability approach claims to have had a positive influence on health care system performance and people's health status. Improved coordination of medical education and other key stakeholders in the health system is an important challenge for medical schools as well as for countries confronted with an urgent need for optimal use of their health workforce. There is growing interest worldwide in defining policies and strategies and supporting experiences in this regard. © 2017 John Wiley & Sons Ltd and The Association for the Study of Medical Education.

  4. A microcomputer based system for current-meter data acquisition

    Science.gov (United States)

    Cheng, R.T.; Gartner, J.W.

    1979-01-01

    The U.S. Geological Survey is conducting current measurements as part of an interdisciplinary study of the San Francisco Bay estuarine system. The current meters used in the study record current speed, direction, temperature, and conductivity in digital codes on magnetic tape cartridges. Upon recovery of the current meters, the data tapes are translated by a tape reader into computer codes for further analyses. Quite often the importance of the data processing phase of a current-measurement program is underestimated and downplayed. In this paper a data-processing system which performs the complete data processing and analyses is described. The system, which is configured around an LSI-11 microcomputer, has been assembled to provide the capabilities of data translation, reduction, and tabulation and graphical display immediately following recovery of current meters. The flexibility inherent in a microcomputer has made it available to perform many other research functions which would normally be done on an institutional computer.

  5. 现行准则下会计人员职业判断能力研究%Study on Accounting Professional Judgment Under Current Standards

    Institute of Scientific and Technical Information of China (English)

    鲁海帆

    2015-01-01

    The existing accounting standards conform to the trend of internationalization, changing from the rule-oriented mode to principle-oriented mode, which no longer carries out provisions for specific operations of the business and only gives accounting principles. This change not only expands the space of judgment of accounting personnel, but also imposes higher requirements of accounting personnel professional knowledge and skills. This paper analyzes the current standards of accounting professional judgment ability, in order to improve the account-ing professional judgment.%现有会计准则顺应了国际化趋势,由原有的规则导向模式转变为原则导向模式,不再对业务的具体操作进行细节性的规定,而仅给出会计核算的原则性要求。这一转变虽然扩大了会计人员的职业判断空间,但也对会计人员的专业知识和技能提出了更高的要求。本文对现有准则下会计人员职业判断能力进行分析,以期对会计职业判断的提高起到一定的推动作用。

  6. ENVIRONMENTAL MANAGEMENT ACCOUNTING AND THE OPPORTUNITY COST OF ENVIRONMENT MANAGEMENT SYSTEMS

    Directory of Open Access Journals (Sweden)

    ALIN EMANUEL ARTENE

    2012-05-01

    Full Text Available We all have seen the effects of the global economic and financial crisis and it becomes clearly that major changes have to occur in our economy in order to prevent a crisis in the use of the natural resources that are becoming more and more limited. This is why all types of organizations must turn their attention on the efficient use of resources that an environmental management system offers. Environmental management accounting presents a lot of information to managers within any organization mainly because it looks forward instead of looking back into the history of the firm such as traditional financial accounting does. Our objectives are to enlarge the scope and boundaries of environment management accounting so that managers can make efficient decisions in their organizations.

  7. 17 CFR 256.232 - Accounts payable.

    Science.gov (United States)

    2010-04-01

    ... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Accounts payable. 256.232... SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 7. Current and Accrued Liabilities § 256.232 Accounts payable. This account...

  8. Five countries pioneering accrual budgeting and accounting in central government

    NARCIS (Netherlands)

    Dees, M.; Neelissen, P.A.

    2004-01-01

    In its 2001 Budget Memorandum, the Dutch government announced that accrual budgeting and accounting would replace the current obligation-cash budgeting and accounting system in ministerial budgets and accounts in several years’ time.

  9. Current development of UAV sense and avoid system

    Science.gov (United States)

    Zhahir, A.; Razali, A.; Mohd Ajir, M. R.

    2016-10-01

    As unmanned aerial vehicles (UAVs) are now gaining high interests from civil and commercialised market, the automatic sense and avoid (SAA) system is currently one of the essential features in research spotlight of UAV. Several sensor types employed in current SAA research and technology of sensor fusion that offers a great opportunity in improving detection and tracking system are presented here. The purpose of this paper is to provide an overview of SAA system development in general, as well as the current challenges facing UAV researchers and designers.

  10. USE OF STATISTICAL METHODS IN DETECTING ACCOUNTING ENGINEERING ACTIVITIES (AS EXEMPLIFIED BY THE ACCOUNTING SYSTEM IN POLAND – FIRST PART: THEOTHEORETICAL

    Directory of Open Access Journals (Sweden)

    Leszek Michalczyk

    2013-05-01

    Full Text Available This article is one in a series of two publications concerning companies’ detection of accounting engineering operations in use. Its conclusions and methods may be applied to external auditing procedures. The aim of the present duo-article is to define a method of statistical analysis that could identify procedures falling within the scope of a framework herein defined as accounting engineering. This model for analysis is meant to be employed in these aspects of initial financial and accounting audit in a business enterprise that have to do with isolating the influence of variant accounting solutions, which are a consequence of the settlement method chosen by the enterprise. Materials for statistical analysis were divided into groups according to the field in which a given company operated. In this article, we accept and elaborate on the premise that significant differences in financial results may be solely a result of either expansive policy on new markets or the acquisition of cheaper sources for operating activities. In the remaining cases, the choice of valuation and settlement methods becomes crucial; the greater the deviations, the more essential this choice becomes. Even though the research materials we analyze are regionally-conditioned, the model may find its application in other accounting systems in the country, provided that it has been appropriately implemented. Furthermore, the article defines an innovative concept of variant accounting.

  11. USE OF STATISTICAL METHODS IN DETECTING ACCOUNTING ENGINEERING ACTIVITIES (AS EXEMPLIFIED BY THE ACCOUNTING SYSTEM IN POLAND – SECOND PART: EMPIRICAL ASPECTS OF ANALYSIS

    Directory of Open Access Journals (Sweden)

    Leszek Michalczyk

    2013-10-01

    Full Text Available This article is one in a series of two publications concerning detection of accounting engineering operations in use. Its conclusions and methods may be applied to external auditing procedures. The aim of the present duo-article is to define a method of statistical analysis that could identify procedures falling within the scope of a framework herein defined as accounting engineering. This model for analysis is meant to be employed in these aspects of initial financial and accounting audit in a business enterprise that have to do with isolating the influence of variant accounting solutions, which are a consequence of the settlement method chosen by the enterprise. Materials for statistical analysis were divided into groups according to the field in which a given company operated. In this article, we accept and elaborate on the premise that significant differences in financial results may be solely a result of either expansive policy on new markets or the acquisition of cheaper sources for operating activities. In the remaining cases, the choice of valuation and settlement methods becomes crucial; the greater the deviations, the more essential this choice becomes. Even though the research materials we analyze are regionally-conditioned, the model may find its application in other accounting systems, provided that it has been appropriately implemented. Furthermore, the article defines an innovative concept of variant accounting.

  12. THE INFLUENCE OF ACCOUNTING SYSTEM AND FISCAL POLICY ON REGIONAL DEVELOPMENT

    Directory of Open Access Journals (Sweden)

    Oana Bogdan

    2014-10-01

    Full Text Available Regional development is a concept that aims at stimulating and diversifying economic activities, stimulating private sector investment and it contributes to reducing unemployment and improving living standards. To achieve these goals accounting and tax policies are necessary to allow private operators to realize taxable income, to create jobs for people and to pay taxes and contributions due to the State budget. The State must reinvest a part of the resources collected to the community in order to improve infrastructure, education and health, thus contributing to regional development. Changes in tax law and accounting adopted in Romania during 2009-2014 are regarded as tax breaks for companies created to ensure economic growth, dynamic and sustainable through efficient use of regional and local potential. In this paper we analyze the influence of the accounting and fiscal system on the regional development given that these measures do not always achieve their objectives established companies having benefit from the application of various tax measures. The paper will present the main changes of the tax and accounting systems and their impact on the regional development in Romania and the consequences resulting in implementing these measures.

  13. Development and application of a large scale river system model for National Water Accounting in Australia

    Science.gov (United States)

    Dutta, Dushmanta; Vaze, Jai; Kim, Shaun; Hughes, Justin; Yang, Ang; Teng, Jin; Lerat, Julien

    2017-04-01

    Existing global and continental scale river models, mainly designed for integrating with global climate models, are of very coarse spatial resolutions and lack many important hydrological processes, such as overbank flow, irrigation diversion, groundwater seepage/recharge, which operate at a much finer resolution. Thus, these models are not suitable for producing water accounts, which have become increasingly important for water resources planning and management at regional and national scales. A continental scale river system model called Australian Water Resource Assessment River System model (AWRA-R) has been developed and implemented for national water accounting in Australia using a node-link architecture. The model includes major hydrological processes, anthropogenic water utilisation and storage routing that influence the streamflow in both regulated and unregulated river systems. Two key components of the model are an irrigation model to compute water diversion for irrigation use and associated fluxes and stores and a storage-based floodplain inundation model to compute overbank flow from river to floodplain and associated floodplain fluxes and stores. The results in the Murray-Darling Basin shows highly satisfactory performance of the model with median daily Nash-Sutcliffe Efficiency (NSE) of 0.64 and median annual bias of less than 1% for the period of calibration (1970-1991) and median daily NSE of 0.69 and median annual bias of 12% for validation period (1992-2014). The results have demonstrated that the performance of the model is less satisfactory when the key processes such as overbank flow, groundwater seepage and irrigation diversion are switched off. The AWRA-R model, which has been operationalised by the Australian Bureau of Meteorology for continental scale water accounting, has contributed to improvements in the national water account by substantially reducing accounted different volume (gain/loss).

  14. On the Global Reform of the Accounting System%论全球性会计制度变革

    Institute of Scientific and Technical Information of China (English)

    郭道扬

    2013-01-01

    以马克思对经济全球化本质的认识为理论依据,突出处理好“南北矛盾”中各主权国家之间利益分配的重要性,对近年来国际会计准则理事会关于全球性会计制度改革实行强制性“趋同”方针所存在问题的研究,是一个值得探索的新视角。全球性会计制度改革的基本方针应以协调为指导,将全球性会计准则构建的基本范围分为一致性、趋同性与协调性三个维度,依次增进,建立现阶段全球性会计准则体系。%Based on Marxs thoughts on the nature of economic globalization,this paper aims to un-derline the importance of interest distribution among different sovereign states in the north-south contradic-tion,and opens up a new perspective to discuss problems existing in the enforced convergence of global ac-counting system proposed by IASB in recent years.It is suggested that harmonization be the basic guideline for the global accounting system reform,and that consistency,convergence and harmonization comprise the basic constituting scope of global accounting standards.With these three dimensions improved in turn,a global system of accounting standards would be set up for current stage.

  15. THE ACCOUNTING INFORMATIONAL SYSTEM, ESTABLISHED WITHIN THE STATE TREASURY, AN ESSENTIAL ELEMENT IN SUBSTANTIATING DECISIONS

    Directory of Open Access Journals (Sweden)

    Claudia Nicoleta GUNI

    2017-05-01

    Full Text Available The exercise of the management functions and relationships at the level of the organizations is achieved through the leadership system (or management. The management system of the group represents the assembly of elements of a decision making nature, organizational, informational, motivational, etc. through which it is ensured a greater effectiveness and a maximum efficiency. In the design and implementation of the management system there must be taken into account the specific elements of each entity, particularly the profile, size and structure of the human resources, material and financial, the position of the entity in the national and international economic context, etc.

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

    Directory of Open Access Journals (Sweden)

    Jose Melchor Medina-Quintero

    2015-09-01

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

  17. Diffusion current in a system of coupled Josephson junctions

    Science.gov (United States)

    Shukrinov, Yu. M.; Rahmonov, I. R.

    2012-08-01

    The role of a diffusion current in the phase dynamics of a system of coupled Josephson junctions (JJs) has been analyzed. It is shown that, by studying the temporal dependences of the superconducting, quasi-particle, diffusion, and displacement currents and the dependences of average values of these currents on the total current, it is possible to explain the main features of the current-voltage characteristic (CVC) of the system. The effect of a diffusion current on the character of CVC branching in the vicinity of a critical current and in the region of hysteresis, as well as on the part of CVC branch corresponding to a parametric resonance in the system is demonstrated. A clear interpretation of the differences in the character of CVC branching in a model of capacitively coupled JJs (CCJJ model) and a model of capacitive coupling with diffusion current (CCJJ+DC model) is proposed. It is shown that a decrease in the diffusion current in a JJ leads to the switching of this junction to an oscillating state. The results of model calculations are qualitatively consistent with the experimental data.

  18. Diffusion current in a system of coupled Josephson junctions

    Energy Technology Data Exchange (ETDEWEB)

    Shukrinov, Yu. M., E-mail: shukrinv@theor.jinr.ru; Rahmonov, I. R. [Joint Institute for Nuclear Research (Russian Federation)

    2012-08-15

    The role of a diffusion current in the phase dynamics of a system of coupled Josephson junctions (JJs) has been analyzed. It is shown that, by studying the temporal dependences of the superconducting, quasi-particle, diffusion, and displacement currents and the dependences of average values of these currents on the total current, it is possible to explain the main features of the current-voltage characteristic (CVC) of the system. The effect of a diffusion current on the character of CVC branching in the vicinity of a critical current and in the region of hysteresis, as well as on the part of CVC branch corresponding to a parametric resonance in the system is demonstrated. A clear interpretation of the differences in the character of CVC branching in a model of capacitively coupled JJs (CCJJ model) and a model of capacitive coupling with diffusion current (CCJJ+DC model) is proposed. It is shown that a decrease in the diffusion current in a JJ leads to the switching of this junction to an oscillating state. The results of model calculations are qualitatively consistent with the experimental data.

  19. Spin currents and magnetization dynamics in multilayer systems

    NARCIS (Netherlands)

    van der Bijl, E.

    2014-01-01

    In this Thesis the interplay between spin currents and magnetization dynamics is investigated theoretically. With the help of a simple model the relevant physical phenomena are introduced. From this model it can be deduced that in systems with small spin-orbit coupling, current-induced torques on

  20. West Coast Observing System (WCOS) ADCP Currents Data

    Data.gov (United States)

    National Oceanic and Atmospheric Administration, Department of Commerce — The West Coast Observing System (WCOS) project provides access to temperature and currents data collected at four of the five National Marine Sanctuary sites,...

  1. Population vulnerability of marine birds within the California Current System

    Data.gov (United States)

    U.S. Geological Survey, Department of the Interior — Six metrics were used to determine Population Vulnerability: global population size, annual occurrence in the California Current System (CCS), percent of the...

  2. Population vulnerability of marine birds within the California Current System

    Data.gov (United States)

    U.S. Geological Survey, Department of the Interior — Six metrics were used to determine Population Vulnerability: global population size, annual occurrence in the California Current System (CCS), percent of the...

  3. Property Accounting for Local and State School Systems. State Educational Records and Reports Series--Handbook III.

    Science.gov (United States)

    Reason, Paul L.; Tankard, George G., Jr.

    This handbook serves as a basic guide to property accounting for local and state school systems in the U.S. Information and guidelines are presented regarding--(1) classification of property accounts, (2) definitions of property accounts, (3) measures of school property, (4) supplies and equipment, (5) individual property records, and (6) summary…

  4. Lexical, conceptual and motor information in memory for action phrases: a multi-system account.

    Science.gov (United States)

    Engelkamp, Johannes; Jahn, Petra

    2003-06-01

    According to the multi-system account [J. Engelkamp, H.D. Zimmer, The Human Memory: A Multi-Modal Approach, Hogrefe & Huber, Seattle, 1994], the enactment effect in free recall of action phrases (e.g. break the stick) is independent of inter- and intra-phrase associations because it emerges from the nonverbal encoding processes under enactment. Two experiments have been reported which tested these and further assumptions of the multi-system account of the enactment effect. In both experiments, inter- and intra-phrase (verb-object) associations were varied simultaneously in addition to enactment. In Experiment 1, the memory test was free recall, and in Experiment 2, it was cued recall. Independent effects of all three factors were observed in free recall. Enacted phrases were recalled better than phrases learned only verbally. Phrases with high-associated objects and verbs were better recalled than phrases with low-associated objects and verbs, and categorically related phrases were better recalled than unrelated phrases. In cued recall, there was no effect of categorical list structure. The effects of intra-phrase structure and enactment corresponded to those in free recall. All interactions were nonsignificant. The findings were interpreted as support for the multi-system account.

  5. The Role of Information Systems and Technology Competencies for Accounting Education from the Gender Perspective

    Directory of Open Access Journals (Sweden)

    Liege Moraes do Carmo

    2015-12-01

    Full Text Available This study aims to examine the importance of obtaining skills in Information Systems (IS and Information Technology (IT for undergraduate students in Accounting from the gender perspective. The sample consisted of undergraduate students in Accounting of six Higher Education Institutions (HEIs located in the state of Rio de Janeiro, divided by gender (male and female. The data collection instrument chosen was the questionnaire, which was distributed between November and December 2014 and was based on the Model Accounting Curriculum Revised (MACR proposed for accountants UN / UNCTAD / ISAR. The data were analyzed using descriptive statistics and the Mann-Whitney test. It has been found that the students from the HEIs surveyed realize the high importance that the possession of skills related to SI and IT has to his academic training regardless of gender issues. In contrast, it appears that female respondents attributed higher levels of importance to obtain knowledge about communications softwares and about softwares that are for generally use while the males turn to more specific softwares applied to business solutions.

  6. Human resource accounting in the system of value-based business management

    Directory of Open Access Journals (Sweden)

    Vitalii Pokynchereda

    2017-08-01

    Full Text Available Modern economic conditions are characterized by dynamism and complexity, in¬creased competitive confrontation at product markets, rapid changes of the market environment that leads to intensification of the search for advanced approaches to human resource management. Employees, their qualifications and experience are one of the most important factors, without which any prospects of economic growth are neutralized. The purpose of this paper is to substantiate the essence of human resources as a category of accounting, which is a prerequisite for formation of theoretical and methodological basis of their representation in the context of value-based business management implementation policy. The article substantiates the essence of human resources as the total number of employees at the company, who are carriers of human assets accumulated in themselves and inseparable from themselves, such as physical abilities, education, experience and professional knowledge that, in conjunction with using the elements of accounting method, creates the basis for presentation of human assets as the company’s right to use them as a part of intangible assets. Implementation of suggested approach to understand accounting nature of human resources, based on recognition of company’s right to use human assets carried by employees, creates a prerequisite for displaying information about them in the system of accounts and reports of the company that meets the needs of value-based management.

  7. 41 CFR 301-71.303 - What data must we capture in our travel advance accounting system?

    Science.gov (United States)

    2010-07-01

    ... capture in our travel advance accounting system? 301-71.303 Section 301-71.303 Public Contracts and Property Management Federal Travel Regulation System TEMPORARY DUTY (TDY) TRAVEL ALLOWANCES AGENCY... must we capture in our travel advance accounting system? You must capture the following data: (a)...

  8. The Effect Of Application Computer-Based Accounting Information System CBAIS On The Quality Of Accounting Information And Managerial Performance Of Sugar Industries In Indonesia

    Directory of Open Access Journals (Sweden)

    Asep Darmansyah

    2015-08-01

    Full Text Available The study aims to determine characteristics of Indonesian sugar industries as well as the influence of the implementation of computer-based accounting information system CBAIS to the quality of accounting information and managerial performance of the sugar industries of Indonesia. The research method was a survey with the research type was a descriptive and verificative. The research population were sugar industries in Indonesia. Data consists of primary and secondary data. Data were analyzed making use of linear regression. This study shows that the sugar millsindustries of Indonesia are mostly located in Java. Most of the sugar industries either in Java or outside Java are owned the central government in the form of state-owned enterprises and the rest is privately owned. Most of them making use of a business area with a mixed pattern between the right to cultivate and the right to build. Most of sugar industries gained canes in two ways namely planted by its company and bought from farmers. Then the first variable the application of CBAIS of sugar industries is still categorized sufficient which indicates the condition is not very bad or not very good. The others the quality of accounting information of sugar industries is good category and its managerial performance is also good. The three variables above have not shown the ideal category namely is very good category. The application of CBAIS significantly affects on the quality of accounting information and the accounting information quality significantly influences on managerial performance of sugar industries.

  9. CYBERSECURITY AND USER ACCOUNTABILITY IN THE C-AD CONTROL SYSTEM

    Energy Technology Data Exchange (ETDEWEB)

    MORRIS,J.T.; BINELLO, S.; D OTTAVIO, T.; KATZ, R.A.

    2007-10-15

    A heightened awareness of cybersecurity has led to a review of the procedures that ensure user accountability for actions performed on the computers of the Collider-Accelerator Department (C-AD) Control System. Control system consoles are shared by multiple users in control rooms throughout the C-AD complex. A significant challenge has been the establishment of procedures that securely control and monitor access to these shared consoles without impeding accelerator operations. This paper provides an overview of C-AD cybersecurity strategies with an emphasis on recent enhancements in user authentication and tracking methods.

  10. Upgrade of the Nuclear Material Protection, Control and Accounting System at the VNIIEF Industrial Zone

    Energy Technology Data Exchange (ETDEWEB)

    Lewis, J.C.; Maltsev, V.; Singh, S.P.

    1999-09-20

    The Industrial Zone at the Russian Federal Nuclear Center/All-Russian Scientific Research Institute of Experimental Physics (RFNC/VNEEF) consists of ten guarded areas with twenty two material balance areas (A and As). The type of facilities in the Industrial Zone include storage sites, machine shops, research facilities, and training facilities. Modernization of the Material Protection, Control and Accounting (MPC and A) System at the Industrial Zone started in 1997. This paper provides a description of, the methodology/strategy used in the upgrade of the MFC and A system.

  11. The Fuzzy and Compartment System Concept for the Communication System Taking Account of the Handicapped Situation

    Directory of Open Access Journals (Sweden)

    Masahiro Aruga

    2011-02-01

    Full Text Available In the previous papers the process of structuring the Life support system to consider the essential meaning of the ubiquitous system has been presented. There the Life support system is shown as it is synthesized from the Expanded EMR and on the basis of such an essential concept of the ubiquitous system as it is in the recovery of lost functions of ordinary persons. The Life support system has been described to be synthesized with embedding the communication system for the handicapped people as a module, and as such an example of the embedded comunication system as a module the "YUBITSUKIYI" system has been described. Considering the synthesis of the Life support system the transmission structure of information of this system has been needed to be studied, and there some concepts over the ordinary Shannon

  12. Making Health System Performance Measurement Useful to Policy Makers: Aligning Strategies, Measurement and Local Health System Accountability in Ontario

    Science.gov (United States)

    Veillard, Jeremy; Huynh, Tai; Ardal, Sten; Kadandale, Sowmya; Klazinga, Niek S.; Brown, Adalsteinn D.

    2010-01-01

    This study examined the experience of the Ontario Ministry of Health and Long-Term Care in enhancing its stewardship and performance management role by developing a health system strategy map and a strategy-based scorecard through a process of policy reviews and expert consultations, and linking them to accountability agreements. An evaluation of the implementation and of the effects of the policy intervention has been carried out through direct policy observation over three years, document analysis, interviews with decision-makers and systematic discussion of findings with other authors and external reviewers. Cascading strategies at health and local health system levels were identified, and a core set of health system and local health system performance indicators was selected and incorporated into accountability agreements with the Local Health Integration Networks. despite the persistence of such challenges as measurement limitations and lack of systematic linkage to decision-making processes, these activities helped to strengthen substantially the ministry's performance management function. PMID:21286268

  13. OBJECTIVES AND FUNCTIONS OF FINANCIAL STATEMENTS UNDER ACCOUNTING INFORMATION SYSTEM AT TRADE ENTITIES

    Directory of Open Access Journals (Sweden)

    CARAIMAN ADRIAN-COSMIN

    2015-12-01

    Full Text Available As Radu said (2009, pag. 91 [6] logical approach developed by accounting, presentation of an exact image of the heritage, the financial situation and financial results, based on a rational thought, a gradual knowledge domain investigated, concepts, tools and processes that allow a better understanding of the essence of economic phenomena and processes. Theoretical framework brings together a number of concepts that are considered fundamental to regulatory or accounting systems applied at the level of the entity to have clearly specified the coordinates of the base and are able to achieve cohesion between the objective of financial statements as true and fair view, financial information and policy characteristics and estimation techniques as a form of expression towards the recognition and presentation of economic reality. The author considers, in the context of the defined system applied within the accounting entities in general, that principles, presents not only a crucial premise, as well as needed necessity in order to show an exact image of the performance and financial position of the entity.

  14. Accounting for External Turbulence of Logistics Organizations via Performance Measurement Systems

    DEFF Research Database (Denmark)

    Bühler, Andreas; Wallenburg, Carl Marcus; Wieland, Andreas

    2016-01-01

    Purpose: This paper aims to investigate the role of upper management in designing performance measurement systems (PMS) that account for external turbulence of the organization and to show how this PMS design for turbulence impacts organizational resilience and distribution service performance...... distribution service performance. Originality/value: This paper is the first to introduce the concept of PMS design for turbulence to the literature and to show that it is relevant for supply chain risk management by fostering the capabilities and the performance of logistics organizations. Further....... Design/methodology/approach: Hypotheses are developed by integrating management accounting and strategic management perspectives into supply chain management and subsequently tested based on data from 431 logistics organizations (i.e. both logistics companies and internal logistics departments...

  15. Partial Least Square Approach to Second Order Factor in Behavioural Study of Accounting Information System

    Directory of Open Access Journals (Sweden)

    Ibrahim Mohd Tarmizi

    2017-01-01

    Full Text Available Theories are developed to explain an observed phenomenon in an effort to understand why and how things happen. Theories thus, use latent variables to estimate conceptual parameters. The level of abstraction depends, partly on the complexity of the theoretical model explaining the phenomenon. The conjugation of directly-measured variables leads to a formation of a first-order factor. A combination of theoretical underpinnings supporting an existence of a higher-order components, and statistical evidence pointing to such presence adds advantage for the researchers to investigate a phenomenon both at an aggregated and disjointed dimensions. As partial least square (PLS gains its tractions in theory development, behavioural accounting discipline in general should exploit the flexibility of PLS to work with the higher-order factors. However, technical guides are scarcely available. Therefore, this article presents a PLS approach to validate a higher-order factor on a statistical ground using accounting information system dataset.

  16. Tidal current turbine based on hydraulic transmission system

    Institute of Scientific and Technical Information of China (English)

    Hong-wei LIU; Wei LI; Yong-gang LIN; Shun MA

    2011-01-01

    Tidal current turbines (TCTs) are newly developed electricity generating devices.Aiming at the stabilization of the power output of TCTs,this paper introduces the hydraulic transmission technologies into TCTs.The hydrodynamics of the turbine was analyzed at first and its power output characteristics were predicted.A hydraulic power transmission system and a hydraulic pitch-controlled system were designed.Then related simulations were conducted.Finally,a TCT prototype was manufactured and tested in the workshop.The test results have confirmed the correctness of the current design and availability of installation of the hydraulic system in TCTs.

  17. Modeling and strain gauging of eddy current repulsion deicing systems

    Science.gov (United States)

    Smith, Samuel O.

    1993-01-01

    Work described in this paper confirms and extends work done by Zumwalt, et al., on a variety of in-flight deicing systems that use eddy current repulsion for repelling ice. Two such systems are known as electro-impulse deicing (EIDI) and the eddy current repulsion deicing strip (EDS). Mathematical models for these systems are discussed for their capabilities and limitations. The author duplicates a particular model of the EDS. Theoretical voltage, current, and force results are compared directly to experimental results. Dynamic strain measurements results are presented for the EDS system. Dynamic strain measurements near EDS or EIDI coils are complicated by the high magnetic fields in the vicinity of the coils. High magnetic fields induce false voltage signals out of the gages.

  18. Provincial Health Accounts in Kerman, Iran: An Evidence of a “Mixed” Healthcare Financing System

    Directory of Open Access Journals (Sweden)

    Mohammad Hossein Mehrolhassani

    2014-02-01

    Full Text Available Background Provincial Health Accounts (PHA as a subset of National Health Accounts (NHA present financial information for health sectors. It leads to a logical decision making for policy-makers in order to achieve health system goals, especially Fair Financial Contribution (FFC. This study aimed to examine Health Accounts in Kerman Province. Methods The present analytical study was carried out retrospectively between 2008 and 2011. The research population consisted of urban and rural households as well as providers and financial agents in health sectors of Kerman Province. The purposeful sampling included 16 provincial organizations. To complete data, the report on Kerman household expenditure was taken as a data source from the Governor-General’s office. In order to classify the data, the International Classification for Health Accounts (ICHA method was used, in which data set was adjusted for the province. Results During the study, the governmental and non-governmental fund shares of the health sector in Kerman were 27.22% and 72.78% respectively. The main portion of financial sources (59.41 was related to private household funds, of which the Out-of-Pocket (OOP payment mounted to 92.35%. Overall, 54.86% of all financial sources were covered by OOP. The greatest portion of expenditure of Total Healthcare Expenditures (THEs (65.19% was related to curative services. Conclusion The major portion of healthcare expenditures was related to the OOP payment which is compatible with the national average rate in Iran. However, health expenditure per capita, was two and a half times higher than the national average. By performing the Family Physician Program (FPP and emphasizing Social Determinant of Health (SDH approach in the Iranian health system, the portion of OOP payment and curative expenditure are expected to be controlled in the medium term. It is suggested that PHA should be examined annually in a more comprehensive manner to monitor

  19. Next-Generation Accountability Systems: An Overview of Current State Policies and Practices

    Science.gov (United States)

    Rosenberg, Sarah

    2014-01-01

    With significant shifts in education, states are recognizing that students were not being taught at levels that adequately prepared them for college and careers and stepped up to develop and implement more rigorous standards. As part of this transition, states have also committed to better supports for educators to adapt to the new standards,…

  20. Spacelab data processing facility (SLDPF) Quality Assurance (QA)/Data Accounting (DA) expert systems: Transition from prototypes to operational systems

    Science.gov (United States)

    Basile, Lisa

    1988-01-01

    The SLDPF is responsible for the capture, quality monitoring processing, accounting, and shipment of Spacelab and/or Attached Shuttle Payloads (ASP) telemetry data to various user facilities. Expert systems will aid in the performance of the quality assurance and data accounting functions of the two SLDPF functional elements: the Spacelab Input Processing System (SIPS) and the Spacelab Output Processing System (SOPS). Prototypes were developed for each as independent efforts. The SIPS Knowledge System Prototype (KSP) used the commercial shell OPS5+ on an IBM PC/AT; the SOPS Expert System Prototype used the expert system shell CLIPS implemented on a Macintosh personal computer. Both prototypes emulate the duties of the respective QA/DA analysts based upon analyst input and predetermined mission criteria parameters, and recommended instructions and decisions governing the reprocessing, release, or holding for further analysis of data. These prototypes demonstrated feasibility and high potential for operational systems. Increase in productivity, decrease of tedium, consistency, concise historial records, and a training tool for new analyses were the principal advantages. An operational configuration, taking advantage of the SLDPF network capabilities, is under development with the expert systems being installed on SUN workstations. This new configuration in conjunction with the potential of the expert systems will enhance the efficiency, in both time and quality, of the SLDPF's release of Spacelab/AST data products.

  1. Anesthesia information management systems marketplace and current vendors.

    Science.gov (United States)

    Stonemetz, Jerry

    2011-09-01

    This article addresses the brief history of anesthesia information management systems (AIMS) and discusses the vendors that currently market AIMS. The current market penetration based on the information provided by these vendors is presented and the rationale for the purchase of AIMS is discussed. The considerations to be evaluated when making a vendor selection are also discussed. Copyright © 2011 Elsevier Inc. All rights reserved.

  2. ARRAY PULSED EDDY CURRENT IMAGING SYSTEM USED TO DETECT CORROSION

    Institute of Scientific and Technical Information of China (English)

    Yang Binfeng; Luo Feilu; Cao Xiongheng; Xu Xiaojie

    2005-01-01

    A theory model is established to describe the voltage-current response function. The peak amplitude and the zero-crossing time of the transient signal is extracted as the imaging features, array pulsed eddy current (PEC) imaging is proposed to detect corrosion. The test results show that this system has the advantage of fast scanning speed, different imaging mode and quantitative detection, it has a broad application in the aviation nondestructive testing.

  3. Accounting for uncertainty in the quantification of the environmental impacts of Canadian pig farming systems.

    Science.gov (United States)

    Mackenzie, S G; Leinonen, I; Ferguson, N; Kyriazakis, I

    2015-06-01

    The objective of the study was to develop a life cycle assessment (LCA) for pig farming systems that would account for uncertainty and variability in input data and allow systematic environmental impact comparisons between production systems. The environmental impacts of commercial pig production for 2 regions in Canada (Eastern and Western) were compared using a cradle-to-farm gate LCA. These systems had important contrasting characteristics such as typical feed ingredients used, herd performance, and expected emission factors from manure management. The study used detailed production data supplied by the industry and incorporated uncertainty/variation in all major aspects of the system including life cycle inventory data for feed ingredients, animal performance, energy inputs, and emission factors. The impacts were defined using 5 metrics-global warming potential, acidification potential, eutrophication potential (EP), abiotic resource use, and nonrenewable energy use-and were expressed per kilogram carcass weight at farm gate. Eutrophication potential was further separated into marine EP (MEP) and freshwater EP (FEP). Uncertainties in the model inputs were separated into 2 types: uncertainty in the data used to describe the system (α uncertainties) and uncertainty in impact calculations or background data that affects all systems equally (β uncertainties). The impacts of pig production in the 2 regions were systematically compared based on the differences in the systems (α uncertainties). The method of ascribing uncertainty influenced the outcomes. In eastern systems, EP, MEP, and FEP were lower (P systems (P systems, despite their aforementioned differences. In conclusion, a probabilistic approach was used to develop an LCA that systematically dealt with uncertainty in the data when comparing multiple environmental impacts measures in pig farming systems for the first time. The method was used to identify differences between Canadian pig production systems

  4. Nonequilibrium Microscopic Distribution of Thermal Current in Particle Systems

    KAUST Repository

    Yukawa, Satoshi

    2009-02-15

    A nonequilibrium distribution function of microscopic thermal current is studied by a direct numerical simulation in a thermal conducting steady state of particle systems. Two characteristic temperatures of the thermal current are investigated on the basis of the distribution. It is confirmed that the temperature depends on the current direction; Parallel temperature to the heat-flux is higher than antiparallel one. The difference between the parallel temperature and the antiparallel one is proportional to a macroscopic temperature gradient. ©2009 The Physical Society of Japan.

  5. Output Current Ripple Reduction Algorithms for Home Energy Storage Systems

    Directory of Open Access Journals (Sweden)

    Jin-Hyuk Park

    2013-10-01

    Full Text Available This paper proposes an output current ripple reduction algorithm using a proportional-integral (PI controller for an energy storage system (ESS. In single-phase systems, the DC/AC inverter has a second-order harmonic at twice the grid frequency of a DC-link voltage caused by pulsation of the DC-link voltage. The output current of a DC/DC converter has a ripple component because of the ripple of the DC-link voltage. The second-order harmonic adversely affects the battery lifetime. The proposed algorithm has an advantage of reducing the second-order harmonic of the output current in the variable frequency system. The proposed algorithm is verified from the PSIM simulation and experiment with the 3 kW ESS model.

  6. ADMINISTRATIVE RESOURCE IN THE UNIFORM ACCOUNTING SYSTEM AS A TOOL OF ENSURING ECONOMIC GROWTH

    Directory of Open Access Journals (Sweden)

    Pershin S. P.

    2016-04-01

    Full Text Available Economic actors in the implementation of economic relations face the problem of solving the emerging contradictions and complexities. This leads to the delay of implementation of economic projects, require additional costs and, as a rule, leads to a reduction of mutual benefits. In modern conditions of globalization of economic relations, a significant role is reserved to the authorities empowered in the field of administration of industries and activities in a particular area. The authors have found and investigated the processes occurring within a single economic system. We have established the principles of implementing administrative regulations based on the proposed unified automated accounting system. We have justified the order in which the movement of assets economic entity and the sources of their formation fixed in a single user space indirectly with the information of Contracting parties. This allows us to ensure consistency of information, meeting the same requirements for their formation, processing, summarizing and presenting the administrative authorities. Attention is paid to the issues of preservation of information, to limit the powers of members of the space. The proposed operation of the single accounting system will significantly simplify the reporting procedure of economic entities, the procedure for the control and management of economic processes, will provide the administrative authority with information necessary for region management, the implementation of measures to ensure economic growth

  7. Refinement and User Acceptance Test of Accounting Information System for Restaurants SMEs

    Directory of Open Access Journals (Sweden)

    Lana Sularto

    2016-08-01

    Full Text Available This study seeks to improve accounting information system (AIS application specially built for restaurants small and medium-sized enterprises (SMEs that have been developed and tested to the user, as well as demonstrate the feasibility of the applications that have been enhanced when viewed in terms of functionality, performance, and usability. Enhanced AIS is the result of system development that have been developed, that requires three years to complete all the stages involving 179 restaurants in JABODETABEK for the user requirements analysis phase and processed using Quality Function Deployment (QFD. The research model used is a model of Research Development. The study focused on the study of designing, developing, and evaluating AIS applications for restaurant SMEs and improving it. Feasibility of restaurant AIS quality was measured in terms of functionality using TOFTS and FETs, in terms of performance measured using paired sample t-test test, and Importance Performance Analysis (IPA, and in terms of usability measured using Computer System Usability Questionnaire (CSUQ. The research showed that enhanced AIS applications for restaurant SMEs can be used to perform restaurants data processing ranging from Point of Sales (POS transaction to accounting reporting and has a very good percentage of functionality quality. The AIS application had a very good appearance and value of the application performance is very satisfying, and also has an excellent value of usability.

  8. A Trial of Nursing Cost Accounting using Nursing Practice Data on a Hospital Information System.

    Science.gov (United States)

    Miyahira, Akiko; Tada, Kazuko; Ishima, Masatoshi; Nagao, Hidenori; Miyamoto, Tadashi; Nakagawa, Yoshiaki; Takemura, Tadamasa

    2015-01-01

    Hospital administration is very important and many hospitals carry out activity-based costing under comprehensive medicine. However, nursing cost is unclear, because nursing practice is expanding both quantitatively and qualitatively and it is difficult to grasp all nursing practices, and nursing cost is calculated in many cases comprehensively. On the other hand, a nursing information system (NIS) is implemented in many hospitals in Japan and we are beginning to get nursing practical data. In this paper, we propose a nursing cost accounting model and we simulate a cost by nursing contribution using NIS data.

  9. The accountability for reasonableness approach to guide priority setting in health systems within limited resources

    DEFF Research Database (Denmark)

    Byskov, Jens; Marchal, Bruno; Maluka, Stephen;

    2014-01-01

    BACKGROUND: Priority-setting decisions are based on an important, but not sufficient set of values and thus lead to disagreement on priorities. Accountability for Reasonableness (AFR) is an ethics-based approach to a legitimate and fair priority-setting process that builds upon four conditions...... of the potential of AFR in supporting priority-setting and other decision-making processes in health systems to achieve better agreed and more sustainable health improvements linked to a mutual democratic learning with potential wider implications....

  10. Intelligent Control System Taking Account of Cooperativeness Using Weighting Information on System Objective

    Directory of Open Access Journals (Sweden)

    Masaki Takahashi

    2004-08-01

    Full Text Available This study considers an intelligent control system to integrate flexibly its components by using weighted information where the system evaluation is reflected. Such system evaluates the information flowing through the components and converts them by weighting depending on the degree of importance. Integration of components based on the system evaluation enables a system consisting of them to realize various, flexible and adaptive control. In this study, the intelligent control method is applied to a swing up and stabilization control problem of a number of cart and pendulum systems on a restricted straight guide. To stabilize the pendulum in a restricted environment, each system should realize not only a swing-up and stabilization control of the pendulum, but also a position control of the cart to avoid collision or deadlock. The experiment using a real apparatus demonstrated that the controller learning light interaction acquires egoistic character, the controller learning heavy interaction behaves altruistically, and the controller equally considering self cart and another cart becomes cooperative. In other words, these autonomous decentralized controllers can acquire various characters and flexibility for cooperation.

  11. Investigation and analysis on current situation of County - level hospital cost accounting%县级医院成本核算现状调查与分析

    Institute of Scientific and Technical Information of China (English)

    吴颖慧; 李卫平

    2014-01-01

    目的:调查县级医院成本核算基础条件,了解其开展科室成本核算的现状,为规范县级医院成本核算工作进行有益探索。方法:通过典型抽样选取东中西部3省20所县级医院,采用问卷调查和定性访谈进行调查。结果:多数医院已开展不完全成本核算,具备一定基础,但成本意识不够强,数据缺乏可比性,核算人力不足,业务能力有待提高,信息系统缺乏整合,后勤服务管理较弱。结论:建议完善成本核算组织体系,搭建区域成本核算平台,建立二级库存管理制度,培训专兼职成本核算员。%Objectives:To learn the foundation and the status quo of hospital cost accounting in county level hospital to give some explore on regulating county level hospital cost accounting. Methods:20 county-level hospitals in 3 provinces belonging to east, middle and west China respectively were selected to have a questionnaire and in-depth interview. Results:Most hospitals have carried out incomplete cost accounting and had some basis. But there are still some problems including insufficient understanding of cost accounting, incomparable cost data, short of professional accounting staffs, lack of information systems’ integration and inadequate logistics management. Conclusions:Improving cost accounting organization system, establishing regional accounting platform, designing sub-base management system and training full time and part time cost accounting human resources can improve hospital cost accounting.

  12. Evaluation of Current Controllers for Distributed Power Generation Systems

    DEFF Research Database (Denmark)

    Timbus, Adrian; Liserre, Marco; Teodorescu, Remus

    2009-01-01

    This paper discusses the evaluation of different current controllers employed for grid-connected distributed power generation systems having variable input power, such as wind turbines and photovoltaic systems. The focus is mainly set on linear controllers such as proportional....... First, in steady-state conditions, the contribution of controllers to the total harmonic distortion of the grid current is pursued. Further on, the behavior of controllers in the case of transient conditions like input power variations and grid voltage faults is also examined. Experimental results...

  13. Current Situation and Countermeasures of China's accounting higher education%我国财会高职教育的现状及对策研究

    Institute of Scientific and Technical Information of China (English)

    陈原伟

    2012-01-01

    随着我国经济的不断发展,在新的财会背景下,我国财会高职教育面临的主要问题与不足突出表现在:财会教育的实践观念不够强;财会教材质量不高,影响教学效果;考试管理不够科学;教学理念重教育、轻引导。本文在次基础上提出完善我国财会高职教育的对策,主要有:以能力为本位,抓住财会教育的实践本质;产学结合,建立立体式教学新思路;完善财会教材体系;全面加强师资力量的建设。%With the continuous development of China's economy under the new accounting background, the accounting of higher vocational education in China is facing problems with less than outstanding performance: the practice of accounting education concept is not strong enough; accounting textbook quality high impact teaching effectiveness ; examination and management are not scientific; teaching the concept of re-education, the light guide. This article once again on the basis of improve the countermeasures of China's accounting higher education: competency based, to seize the essence of the practice of accounting education; combining production, the establishment of a new three-dimensional teaching ideas; improve the accounting textbook system; overall strengthening of the faculty building.

  14. The linear system theory's account of behavior maintained by variable-ratio schedules.

    Science.gov (United States)

    McDowell, J J; Wixted, J T

    1988-01-01

    The mathematical theory of linear systems, which has been used successfully to describe behavior maintained by variable-interval schedules, is extended to describe behavior maintained by variable-ratio schedules. The result of the analysis is a pair of equations, one of which expresses response rate on a variable-ratio schedule as a function of the mean ratio requirement (n) that the schedule arranges. The other equation expresses response rate on a variable-ratio schedule as a function of reinforcement rate. Both equations accurately describe existing data from variable-ratio schedules. The theory accounts for two additional characteristics of behavior maintained by variable-ratio schedules; namely, the appearance of strained, two-valued (i.e., zero or very rapid) responding at large ns, and the abrupt cessation of responding at a boundary n. The theory also accounts for differences between behavior on variable-interval and variable-ratio schedules, including (a) the occurrence of strained responding on variable-ratio but not on variable-interval schedules, (b) the abrupt cessation of responding on occurrence of higher response rates on variable-ratio than on variable-interval schedules. Furthermore, given data from a series of variable-interval schedules and from a series of concurrent variable-ratio variable-interval schedules, the theory permits quantitative prediction of many properties of behavior on single-alternative variable-ratio schedules. The linear system theory's combined account of behavior on variable-interval and variable-ratio schedules is superior to existing versions of six other mathematical theories of variable-interval and variable-ratio responding. PMID:3279150

  15. Alternating Current All-electrical Gun Control System in Tanks

    Directory of Open Access Journals (Sweden)

    Zang Kemao

    2004-07-01

    Full Text Available The ac all-electrical gun control system is composed of permanent magnetic synchronous machine-drive control systems and the ball-screw by replacing the complicated electrohydraulic systems. At the same time, the variable-structure system with sliding modes makes the gun control systems to have higher performances using the only rate flexure gyroscope. Thereby, vehicle hull gyroscope and angular gyroscope are left out.The new ac all-electrical gun control systems developed are reduced by 40 per cent in weight, decreased by 30 per cent in volume, increased by 35 per cent in efficiency, and enhanced by three times in service life as compared to the current gun control systems.

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

    CERN Document Server

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

    2004-01-01

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

  17. Advanced international training course on state systems of accounting for and control of nuclear materials

    Energy Technology Data Exchange (ETDEWEB)

    1981-10-01

    This report incorporates all lectures and presentations at the Advanced International Training Course on State Systems of Accounting for and Control of Nuclear Material held April 27 through May 12, 1981 at Santa Fe and Los Alamos, New Mexico, and Richland, Washington, USA. Authorized by the US Nuclear Non-Proliferation Act and sponsored by the US Department of Energy in cooperation with the International Atomic Energy Agency, the course was developed to provide practical training in the design, implementation, and operation of a state system of nuclear materials accountability and control that satisfies both national and international safeguards. Major emphasis for the 1981 course was placed on safeguards methods used at bulk-handling facilities, particularly low-enriched uranium conversion and fuel fabrication plants. The course was conducted by the University of California's Los Alamos National Laboratory, the Battelle Pacific Northwest Laboratory, and Exxon Nuclear Company, Inc. Tours and demonstrations were arranged at both the Los Alamos National Laboratory, Los Alamos, New Mexico, and the Exxon Nuclear fuel fabrication plant, Richland, Washington.

  18. New automated inventory/material accounting system (AIMAS) version for former Soviet Union countries

    Energy Technology Data Exchange (ETDEWEB)

    Kuzminski, Jozef [Los Alamos National Laboratory; Ewing, Tom [ANL; Sakunov, Igor [AVIS CORP., KIEV, UKRAINE; Drapey, Sergey [GEORGE KUZMYCZ TRAINING; Nations, Jim [GREGG PROTECTION SERVICES

    2009-01-01

    AIMAS (Automated Inventory/Material Accounting System) is a PC-based application for site-level nuclear material accountancy that was originally developed in the late 90's as a part of the U.S Department of Energy Assistance Program to Ukraine. Designed to be flexible and secure, plus place minimal demands on computing infrastructure, it was originally developed to run in early Windows operating system (OS) environments like W98 and W3.1. The development, support, and maintenance of AIMAS were transferred to Ukraine in 2002. Because it is highly flexible and can be configured to meet diverse end-user's needs, the software has been used at several facilities in Ukraine. Incorporating added functionality is planned to support nuclear installations in the Republic of Kazakhstan and Uzbekistan, as well. An improved 32-bit version of AIMAS has recently been developed to operate effectively on modern PCs running the latest Windows OS by AVIS, the Ukrainian developer. In the paper we discuss the status of AIMAS, plans for new functions, and describe the strategy for addressing a sustainable software life-cycle while meeting user requirements in multiple FSU countries.

  19. Current fluctuations in stochastic systems with long-range memory

    Energy Technology Data Exchange (ETDEWEB)

    Harris, R J; Touchette, H [School of Mathematical Sciences, Queen Mary University of London, Mile End Road, London, E1 4NS (United Kingdom)], E-mail: rosemary.harris@qmul.ac.uk, E-mail: h.touchette@qmul.ac.uk

    2009-08-28

    We propose a method to calculate the large deviations of current fluctuations in a class of stochastic particle systems with history-dependent rates. Long-range temporal correlations are seen to alter the speed of the large deviation function in analogy with long-range spatial correlations in equilibrium systems. We give some illuminating examples and discuss the applicability of the Gallavotti-Cohen fluctuation theorem. (fast track communication)

  20. Regional Balance Model of Financial Flows through Sectoral Approaches System of National Accounts

    Directory of Open Access Journals (Sweden)

    Ekaterina Aleksandrovna Zaharchuk

    2017-03-01

    Full Text Available The main purpose of the study, the results of which are reflected in this article, is the theoretical and methodological substantiation of possibilities to build a regional balance model of financial flows consistent with the principles of the construction of the System of National Accounts (SNA. The paper summarizes the international experience of building regional accounts in the SNA as well as reflects the advantages and disadvantages of the existing techniques for constructing Social Accounting Matrix. The authors have proposed an approach to build the regional balance model of financial flows, which is based on the disaggregated tables of the formation, distribution and use of the added value of territory in the framework of institutional sectors of SNA (corporations, public administration, households. Within the problem resolution of the transition of value added from industries to sectors, the authors have offered an approach to the accounting of development, distribution and use of value added within the institutional sectors of the territories. The methods of calculation are based on the publicly available information base of statistics agencies and federal services. The authors provide the scheme of the interrelations of the indicators of the regional balance model of financial flows. It allows to coordinate mutually the movement of regional resources by the sectors of «corporation», «public administration» and «households» among themselves, and cash flows of the region — by the sectors and directions of use. As a result, they form a single account of the formation and distribution of territorial financial resources, which is a regional balance model of financial flows. This matrix shows the distribution of financial resources by income sources and sectors, where the components of the formation (compensation, taxes and gross profit, distribution (transfers and payments and use (final consumption, accumulation of value added are

  1. 3-dimensional current collection model. [of Tethered Satellite System 1

    Science.gov (United States)

    Hwang, Kai-Shen; Shiah, A.; Wu, S. T.; Stone, N.

    1992-01-01

    A three-dimensional, time dependent current collection model of a satellite has been developed for the TSS-1 system. The system has been simulated particularly for the Research of Plasma Electrodynamics (ROPE) experiment. The Maxwellian distributed particles with the geomagnetic field effects are applied in this numerical simulation. The preliminary results indicate that a ring current is observed surrounding the satellite in the equatorial plane. This ring current is found between the plasma sheath and the satellite surface and is oscillating with a time scale of approximately 1 microsec. This is equivalent to the electron plasma frequency. An hour glass shape of electron distribution was observed when the viewing direction is perpendicular to the equatorial plane. This result is consistent with previous findings from Linson (1969) and Antoniades et al. (1990). Electrons that are absorbed by the satellite are limited from the background ionosphere as indicated by Parker and Murphy (1967).

  2. A Neuron Model Based Ultralow Current Sensor System for Bioapplications

    Directory of Open Access Journals (Sweden)

    A. K. M. Arifuzzman

    2016-01-01

    Full Text Available An ultralow current sensor system based on the Izhikevich neuron model is presented in this paper. The Izhikevich neuron model has been used for its superior computational efficiency and greater biological plausibility over other well-known neuron spiking models. Of the many biological neuron spiking features, regular spiking, chattering, and neostriatal spiny projection spiking have been reproduced by adjusting the parameters associated with the model at hand. This paper also presents a modified interpretation of the regular spiking feature in which the firing pattern is similar to that of the regular spiking but with improved dynamic range offering. The sensor current ranges between 2 pA and 8 nA and exhibits linearity in the range of 0.9665 to 0.9989 for different spiking features. The efficacy of the sensor system in detecting low amount of current along with its high linearity attribute makes it very suitable for biomedical applications.

  3. An extended car-following model accounting for the average headway effect in intelligent transportation system

    Science.gov (United States)

    Kuang, Hua; Xu, Zhi-Peng; Li, Xing-Li; Lo, Siu-Ming

    2017-04-01

    In this paper, an extended car-following model is proposed to simulate traffic flow by considering average headway of preceding vehicles group in intelligent transportation systems environment. The stability condition of this model is obtained by using the linear stability analysis. The phase diagram can be divided into three regions classified as the stable, the metastable and the unstable ones. The theoretical result shows that the average headway plays an important role in improving the stabilization of traffic system. The mKdV equation near the critical point is derived to describe the evolution properties of traffic density waves by applying the reductive perturbation method. Furthermore, through the simulation of space-time evolution of the vehicle headway, it is shown that the traffic jam can be suppressed efficiently with taking into account the average headway effect, and the analytical result is consistent with the simulation one.

  4. Stability of adaptive cruise control systems taking account of vehicle response time and delay

    Energy Technology Data Exchange (ETDEWEB)

    Davis, L.C., E-mail: ldavis7@mailaps.org [10244 Normandy Dr., Plymouth, MI 48170 (United States)

    2012-08-20

    The region of string stability of a platoon of adaptive cruise control vehicles, taking into account the delay and response of the vehicle powertrain, is found. An upper bound on the explicit delay time as a function the first-order powertrain response time constant is determined. The system is characterized by a headway time constant, a sensitivity parameter, relative (to the vehicle immediately in front) velocity control, and delayed-velocity feedback or acceleration feedback. -- Highlights: ► I find the region of stability for a realistic adaptive cruise control system. ► Vehicle response time and explicit delay are included in the analysis. ► Delayed-feedback enlarges the parameter space that gives string stability.

  5. LLNL current meter array--concept and system description

    Energy Technology Data Exchange (ETDEWEB)

    Mantrom, D.D. [Lawrence Livermore National Lab., CA (United States)

    1994-11-15

    A measurement capability using a horizontal array of 10 S4 current meters mounted on a stiff floating structure with 35 m aperture has been developed to support interpretation of radar imaging of surface effects associated with internal waves. This system has been fielded three times and most recently, has collected data alongside the sea-surface footprint of a land-fixed radar imaging ship-generated internal waves. The underlying need for this measurement capability is described. The specifications resulting from this need are presented and the engineering design and deployment procedures of the platform and systems that resulted are described The current meter data are multiplexed along with meteorological and system status data on board the floating platform and are telemetered to a shore station and on to a data acquisition system. The raw data are recorded, and are then processed to form space-time images of current and strain rate (a spatial derivative of the current field). Examples of raw and processed data associated with ship-generated internal waves are presented.

  6. Current Strategic Business Plan for the Implementation of Digital Systems.

    Science.gov (United States)

    Library of Congress, Washington, DC. National Library Service for the Blind and Physically Handicapped.

    This document presents a current strategic business plan for the implementation of digital systems and services for the free national library program operated by the National Library Service for the Blind and Physically Handicapped, Library of Congress, its network of cooperating regional and local libraries, and the United States Postal Service.…

  7. The new system of health accounts in Ireland: what does it all mean?

    Science.gov (United States)

    Turner, B

    2016-10-18

    The Central Statistics Office released new figures on Ireland's health spending in December 2015, based on the System of Health Accounts (SHA2011). These figures differ from previous figures, by virtue of an expanded definition of what constitutes health care. The new figures also provide more detail on health expenditure than the previous figures allowed. This article examines the new figures, drawing out findings of note and discussing the implications of these for the Irish health care system. It also compares Ireland with international health systems, highlighting where Ireland is unusual or comparable to international norms. Healthcare spending in Ireland as a percentage of GDP is higher than in many other countries, having increased during the economic downturn, although this was due more to the contraction in GDP than an increase in spending. While the majority of healthcare expenditure in Ireland comes from the Government, the share of private expenditure on healthcare in Ireland has increased, with implications for equity in the system. Over half of the expenditure is on curative and rehabilitative services, broadly in line with other countries. The proportion of spending going to long-term care facilities is relatively high by international standards. Suggestions that Ireland is over-spending on health need to be tempered by cognisance that the Irish health system is under-resourced in a number of areas (particularly the number of doctors and the number of hospital beds) and has not fully recovered from cutbacks in the late 1980s and early 1990s.

  8. Self-Organizing Maps-based ocean currents forecasting system

    Science.gov (United States)

    Vilibić, Ivica; Šepić, Jadranka; Mihanović, Hrvoje; Kalinić, Hrvoje; Cosoli, Simone; Janeković, Ivica; Žagar, Nedjeljka; Jesenko, Blaž; Tudor, Martina; Dadić, Vlado; Ivanković, Damir

    2016-03-01

    An ocean surface currents forecasting system, based on a Self-Organizing Maps (SOM) neural network algorithm, high-frequency (HF) ocean radar measurements and numerical weather prediction (NWP) products, has been developed for a coastal area of the northern Adriatic and compared with operational ROMS-derived surface currents. The two systems differ significantly in architecture and algorithms, being based on either unsupervised learning techniques or ocean physics. To compare performance of the two methods, their forecasting skills were tested on independent datasets. The SOM-based forecasting system has a slightly better forecasting skill, especially during strong wind conditions, with potential for further improvement when data sets of higher quality and longer duration are used for training.

  9. Accounting for negative automaintenance in pigeons: a dual learning systems approach and factored representations.

    Directory of Open Access Journals (Sweden)

    Florian Lesaint

    Full Text Available Animals, including Humans, are prone to develop persistent maladaptive and suboptimal behaviours. Some of these behaviours have been suggested to arise from interactions between brain systems of Pavlovian conditioning, the acquisition of responses to initially neutral stimuli previously paired with rewards, and instrumental conditioning, the acquisition of active behaviours leading to rewards. However the mechanics of these systems and their interactions are still unclear. While extensively studied independently, few models have been developed to account for these interactions. On some experiment, pigeons have been observed to display a maladaptive behaviour that some suggest to involve conflicts between Pavlovian and instrumental conditioning. In a procedure referred as negative automaintenance, a key light is paired with the subsequent delivery of food, however any peck towards the key light results in the omission of the reward. Studies showed that in such procedure some pigeons persisted in pecking to a substantial level despite its negative consequence, while others learned to refrain from pecking and maximized their cumulative rewards. Furthermore, the pigeons that were unable to refrain from pecking could nevertheless shift their pecks towards a harmless alternative key light. We confronted a computational model that combines dual-learning systems and factored representations, recently developed to account for sign-tracking and goal-tracking behaviours in rats, to these negative automaintenance experimental data. We show that it can explain the variability of the observed behaviours and the capacity of alternative key lights to distract pigeons from their detrimental behaviours. These results confirm the proposed model as an interesting tool to reproduce experiments that could involve interactions between Pavlovian and instrumental conditioning. The model allows us to draw predictions that may be experimentally verified, which could help

  10. Comparative Analysis on the Public Treasury Management Accounting in Romania - Present and Future -

    OpenAIRE

    Maria MORARU; Denisa ABRUDAN

    2010-01-01

    This paper work is making a comparison between current accounting system and cash and accrual accounting system type of the Public Treasury highlighting the main disadvantages and advantages of the application of accrual accounting.

  11. Suckers (Fish, Catostomidae) from the Eocene of China ac-count for the family's current disjunct distributions

    Institute of Scientific and Technical Information of China (English)

    CHANG; Mee-mann

    2001-01-01

    Bulletin, 1999, 44 (supplement 1): 20-25.[12]Ding, Z. L., Yu, Z. W., Rutter, N. W. et al., Towards an orbital time scale for Chinese loess deposits, Quaternary Science Review, 1994,13: 39-70.[13]Duchaufour, Ph., Pedologie, Tome 1: Pedogenese et Classification, Paris-New York-Barcelone-Milan: Masson, 1983, 1-477.[14]Singer, M. J., Bowen, L. H., Verosub, K. L. et al., Mossbauer spectroscopic evidence for citrate-bicarbonate-dithionite ex-traction of maghemite from soils, Clays and Clay Minerals,1995, 43: 1-7.[15]Hunt, C. P., Singer, M. J., Kletetschka, G. et al., Effect of citrate-bicarbonate-dithionite treatment on fine-grained mag-netite and maghemite, Earth Planet. Sci. Lett., 1995, 130: 87-94.[16]Mehra, O., Jackson, M. L., Iron oxide removal from soil and clay by a dithionite-citrate system buffered with sodium bi-carbonate, Clay and Clay Minerals, 1960, 7: 317-327.[17]McKeague, J. A., Manual on soil sampling and methods of analysis, Toronto: Canadian Society of Soil Science, 1981, 1-212.[18]Kukla, G., An, Z. S., Melice, J. L. et al., Magnetic susceptibility record of Chinese loess, Transaction of Royal Society of Edinburgh, Earth Sciences, 1990, 81: 263-288.[19]Guo, Z. T., Wei, L. Y., Lu, H. Y. et al., Changes in the composition of Late Pleistocene aeolian dust and the environmental significance, Quaternary Sciences (in Chinese), 1999, 19(1): 41-48.[20]Heller, F., Liu, X. M., Liu, T. S. et al., Magnetic susceptibility of loess in China, Earth and Planetary Science Letters, 1991,103: 301-310.[21]Yang, J. D., Chen, J., An, Z. S. et al., Variations in 87Sr/86Sr Ratios of calcites in Chinese loess: A proxy for chemical weathering associated with the East Asian Summer monsoon, Palaeogeography Palaeoclimatology Palaeoecology, 2000,157: 151-159.[22]Verosub, K. L., Fine, P., Singer, M. J. et al., Pedogenesis and paleoclimate: Interpretation of the magnetic susceptibility record of Chinese loess-paleosol sequences, Geology, 1993, 21

  12. Integrated Approach Model of Risk, Control and Auditing of Accounting Information Systems

    Directory of Open Access Journals (Sweden)

    Claudiu BRANDAS

    2013-01-01

    Full Text Available The use of IT in the financial and accounting processes is growing fast and this leads to an increase in the research and professional concerns about the risks, control and audit of Ac-counting Information Systems (AIS. In this context, the risk and control of AIS approach is a central component of processes for IT audit, financial audit and IT Governance. Recent studies in the literature on the concepts of risk, control and auditing of AIS outline two approaches: (1 a professional approach in which we can fit ISA, COBIT, IT Risk, COSO and SOX, and (2 a research oriented approach in which we emphasize research on continuous auditing and fraud using information technology. Starting from the limits of existing approaches, our study is aimed to developing and testing an Integrated Approach Model of Risk, Control and Auditing of AIS on three cycles of business processes: purchases cycle, sales cycle and cash cycle in order to improve the efficiency of IT Governance, as well as ensuring integrity, reality, accuracy and availability of financial statements.

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

    CERN Document Server

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

    2005-01-01

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

  14. [An evaluation of costs in nephrology by means of analytical accounting system].

    Science.gov (United States)

    Hernández-Jaras, J; García Pérez, H; Pons, R; Calvo, C

    2005-01-01

    The analytical accounting is a countable technique directed to the evaluation, by means of pre-established criteria of distribution, of the internal economy of the hospital, in order to know the effectiveness and efficiency of Clinical Units. The aim of this study was to analyze the activity and costs of the Nephrology Department of General Hospital of Castellón. Activity of Hospitalization and Ambulatory Care, during 2003 was analysed. Hospitalization discharges were grouped in DGR and the costs per DGR were determinated. Total costs Hospitalisation and Ambulatory Care were 560.434,9 and 146.317,8 Euros, respectively. And the costs of one stay, one first outpatient visit and maintenance visit were 200, 63, and 31,6 Euros, respectively. Eighty per cent of the discharges were grouped in 9 DGR and DRG number 316 (Renal Failure) represented 30% of the total productivity. Costs of DGR 316 were 3.178,2 Euros and 16% represented laboratory cost and costs of diagnostic or therapeutic procedures. With introduction of analytical accounting and DGR system, the Nephrology Departments can acquire more full information on the results and costs of treatment. These techniques permits to improve the financial and economic performance.

  15. Remote forcing of subsurface currents and temperatures near the northern limit of the California Current System

    Science.gov (United States)

    Engida, Zelalem; Monahan, Adam; Ianson, Debby; Thomson, Richard E.

    2016-10-01

    Local and remote wind forcing of upwelling along continental shelves of coastal upwelling regions play key roles in driving biogeochemical fluxes, including vertical net fluxes of carbon and nutrients. These fluxes are responsible for high primary productivity, which in turn supports a lucrative fishery in these regions. However, the relative contributions of local versus remote wind forcing are not well quantified or understood. We present results of coherence analyses between currents at a single mooring site (48.5°N, 126°W) in the northern portion of the California Current System (CalCS) from 1989 to 2008 and coincident time series of North America Regional Reanalysis (NARR) 10 m wind stress within the CalCS (36-54°N, 120-132°W). The two-decade-long current records from the three shallowest depths (35, 100, and 175 m) show a remote response to winds from south as far as 36°N. In contrast, only temperatures at the deepest depth (400 m) show strong coherences with remote winds. Weaker local wind influence is observed in both the currents and 400 m temperatures but is mostly due to the large spatial coherence within the wind field itself. Lack of coherence between distal winds and the 400 m currents suggests that the temperature variations at that depth are driven by vertical motion resulting from poleward travelling coastal trapped waves (CTWs). Understanding the effects of remote forcing in coastal upwelling regions is necessary for determining the occurrence and timing of extreme conditions in coastal oceans, and their subsequent impact on marine ecosystems.

  16. Mental health care and the politics of inclusion: a social systems account of psychiatric deinstitutionalization.

    Science.gov (United States)

    Novella, Enric J

    2010-12-01

    This paper provides an interpretation, based on the social systems theory of German sociologist Niklas Luhmann, of the recent paradigmatic shift of mental health care from an asylum-based model to a community-oriented network of services. The observed shift is described as the development of psychiatry as a function system of modern society and whose operative goal has moved from the medical and social management of a lower and marginalized group to the specialized medical and psychological care of the whole population. From this theoretical viewpoint, the wider deployment of the modern social order as a functionally differentiated system may be considered to be a consistent driving force for this process; it has made asylum psychiatry overly incompatible with prevailing social values (particularly with the normative and regulative principle of inclusion of all individuals in the different functional spheres of society and with the common patterns of participation in modern function systems) and has, in turn, required the availability of psychiatric care for a growing number of individuals. After presenting this account, some major challenges for the future of mental health care provision, such as the overburdening of services or the overt exclusion of a significant group of potential users, are identified and briefly discussed.

  17. A dual systems account of visual perception: Predicting candy consumption from distance estimates.

    Science.gov (United States)

    Krpan, Dario; Schnall, Simone

    2017-04-01

    A substantial amount of evidence shows that visual perception is influenced by forces that control human actions, ranging from motivation to physiological potential. However, studies have not yet provided convincing evidence that perception itself is directly involved in everyday behaviors such as eating. We suggest that this issue can be resolved by employing the dual systems account of human behavior. We tested the link between perceived distance to candies and their consumption for participants who were tired or depleted (impulsive system), versus those who were not (reflective system). Perception predicted eating only when participants were tired (Experiment 1) or depleted (Experiments 2 and 3). In contrast, a rational determinant of behavior-eating restraint towards candies-predicted eating for non-depleted individuals (Experiment 2). Finally, Experiment 3 established that perceived distance was correlated with participants' self-reported motivation to consume candies. Overall, these findings suggest that the dynamics between perception and behavior depend on the interplay of the two behavioral systems. Copyright © 2017 Elsevier B.V. All rights reserved.

  18. Change Theory for Accounting System Reform in Health Sector: A Case Study of Kerman University of Medical Sciences in Iran

    Directory of Open Access Journals (Sweden)

    Mohammad Hossein Mehrolhasani

    2013-11-01

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

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

    Science.gov (United States)

    Mehrolhassani, Mohammad Hossein; Emami, Mozhgan

    2013-11-01

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

  20. Change Theory for Accounting System Reform in Health Sector: A Case Study of Kerman University of Medical Sciences in Iran

    Science.gov (United States)

    Mehrolhassani, Mohammad Hossein; Emami, Mozhgan

    2013-01-01

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