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Sample records for energy accounting

  1. Energy accountancy

    Boer, G.A. de.

    1981-01-01

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

  2. 2004 energy accounting in France

    2005-01-01

    This economic analysis presents the energy accounting of the France in 2004 which shows a little renewal of the consumption and a better energy efficiency. It provides data on the energy consumption and production for the different energy types and for the different activity sectors, to illustrate the analysis. (A.L.B.)

  3. Green accounting for greener energy

    Stanojevic, M.; Vranes, S.; Goekalp, I.

    2010-01-01

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

  4. French energy accounting in 2005

    2006-03-01

    The energy accounting of 2005 in France continues to increase (+ 34,7%). This situation is the result of the increase of the crude oils and the fossil fuels prices. The document analyzes also the imports and exports. (A.L.B.)

  5. Energy accounting and optimization for mobile systems

    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

  6. Energy accounting. Comptabilite de la gestion energetique

    1989-01-01

    This manual is intended to assist Canadian firms and organizations in the industrial, commercial and institutional sectors to design and implement an appropriate energy accounting system capable of monitoring energy productivity and performance. The manual provides a standard account format applicable to both single- and multi-unit organizations, and is presented through the use of text, forms, and numerical examples. It includes the basic concepts and relevant approaches, reporting considerations, the measurement of production outputs and energy inputs, and the measurement of energy productivity. Appendices provide a glossary of terms, calorific contents of energy commodities, metric conversion factors and prefixes, and a set of blank forms. 2 figs., 3 tabs.

  7. Einstein's lessons for energy accounting in LCA

    Frischknccht, Rolf; Heijungs, Reinout; Hofstetter, Patrick

    1998-01-01

    The role and meaning of accounting for energy, including feedstock energy, is reviewed in connection to Einstein's special theory of relativity. It is argued that there is only one unambiguous interpretation of the term energy-content: The one that corresponds to mc2. The implications for life cycle

  8. Energy accounting in nuclear power systems

    Symonds, J.L.; Essam, P.; Stocks, K.

    1976-01-01

    Energy analysis is a systematic way of tracing and accounting for the flows of energy through an industrial system and apportioning a quantity of the primary energy input to each of the goods and services sent out. The application of energy accounting to nuclear power stations and their growth in generating systems is discussed. Misunderstandings arising from discrepancies and weaknesses in some published simple analyses of hypothetical growth situations are outlined. Results of a more complex energy flow analysis are used to demonstrate that current nuclear energy programs are running at an energy profit. Large fossil fuel savings will occur in a real electrical grid system under anticipated nuclear power growth rates. These savings will give a new dimension in planning the use of fossil energy resources which will still be needed for transport and industrial processes, such as steelmaking, for some time to come. (author)

  9. Energy accounting in nuclear power systems

    Symonds, J.L.; Essam, P.; Stocks, K.

    1975-10-01

    Energy analysis is a systematic way of tracing and accounting for the flows of energy through an industrial system and apportioning a quantity of the primary energy input of the goods and services sent out. The application of energy accounting to nuclear power stations and their growth in generating systems is discussed. Misunderstandings arising from discrepancies and weaknesses in some published simple analyses of hypothetical growth situations are outlined. Results of a more complex energy flow analysis are used to demonstrate that current nuclear energy programs are running at an energy profit. Large fossil fuel savings will occur in a real electrical grid system under anticipated nuclear power growth rates. These savings will give a new dimension in planning the use of fossil energy resources which will still be needed for transport and industrial processes, such as steel-making, for some time to come. (author)

  10. Solar energy resources not accounted in Brazilian National Energy Balance

    Pinheiro, Paulo Cesar da Costa [Universidade Federal de Minas Gerais (UFMG), Belo Horizonte, MG (Brazil). Dept. de Engenharia Mecanica], Emails: pinheiro@netuno.Lcc.ufmg.br, pinheiro@demec.ufmg.br

    2009-07-01

    The main development vector of a society is the energy. The solar energy is the main energy source on the planet earth. Brazil is a tropical country, and the incident solar energy on its soil (15 trillion MWh/year) is 20,000 times its annual oil production. Several uses of solar energy are part of our lives in a so natural way that it despised in the consumption and use energy balance. In Brazil, solar energy is used directly in many activities and not accounted for in Energy Balance (BEN 2007), consisting of a virtual power generation. This work aims to make a preliminary assessment of solar energy used in different segments of the Brazilian economy. (author)

  11. Accounting for derivative contracts in an energy environment

    Lewthwaite, T.; Majid, H.; Swingler, N.

    1999-01-01

    This chapter reviews the latest developments in the accounting for derivative contracts in the energy environment, covering the US accounting and disclosure requirements and the Statement of Financial Accounting Standards (SFAS) 133 Accounting for Derivative Instruments and Hedging Activities, and the Emerging Issues Task Force Consensus (EITF) 98-10 accounting for energy trading and risk management activities. UK accounting and disclosure requirements and the international point of view are discussed. Three different types of hedges are described

  12. Accounting for derivative contracts in an energy environment

    Lewthwaite, T.; Majid, H.; Swingler, N. [Arthur Andersen (United Kingdom)

    1999-07-01

    This chapter reviews the latest developments in the accounting for derivative contracts in the energy environment, covering the US accounting and disclosure requirements and the Statement of Financial Accounting Standards (SFAS) 133 Accounting for Derivative Instruments and Hedging Activities, and the Emerging Issues Task Force Consensus (EITF) 98-10 accounting for energy trading and risk management activities. UK accounting and disclosure requirements and the international point of view are discussed. Three different types of hedges are described.

  13. Energy: annual report and accounts 1994

    1994-01-01

    The annual report and accounts (1994) of the Midlands Electricity plc contains the Chairman's statement, the Chief Executive's review, and the Directors and Auditors' reports. A financial review is presented, and the group's historical cost profit and loss account, the group's financial history, and summary current cost accounting information are detailed. (UK)

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

    Verbraeck, A [ed.

    1976-01-01

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

  15. Learining in carbon accounting and energy efficiency

    Weiss, M.

    2009-01-01

    In the context of energy use and greenhouse gas emissions, the manufacturing industry plays a dual role, namely (i) as consumer of energy and (ii) as producer of energy-consuming technologies. Although the manufacturing industry has been subject to extensive research, knowledge gaps still exist

  16. Energy accounting of France in 2006

    2007-01-01

    The french energy bill (46,2 M of euros in 2006) continues to increase in spite of the imports decrease. This paper analyzes the situation and discusses in details the petroleum products, the natural gas, the coal and the electric power. It precises the global decrease of the imports and the evolution of the energy bill for each energy type. (A.L.B.)

  17. Exergy accounting - the energy that matters

    Fachina, V. [Petroleo do Brasil S.A. (PETROBRAS), Rio de Janeiro, RJ (Brazil)], E-mail: vicentefachina@petrobras.com.br

    2009-07-01

    The exergy concept is introduced by utilizing a general framework on which are based the model equations. An exergy analysis is performed on a case study: a control volume for a power module is created by comprising gas turbine, reduction gearbox, AC generator, exhaustion ducts and heat regenerator. The implementation of the equations is carried out by collecting test data of the equipment data sheets from the respective vendors. By utilizing an exergy map, one proposes both mitigating and contingent countermeasures for maximizing the exergy efficiency. An exergy accounting is introduced by showing how the exergy concept might eventually be brought up to the traditional money accounting. At last, one devises a unified approach for efficiency metrics in order to bridge the gaps between the physical and the economical realms. (author)

  18. Democratic accountability and the votes for nuclear energy

    Bradbury, F.

    1980-01-01

    In an age of increasing enlightenment, expanding and rapid communications, coupled with complex specialization in technology and the enlarged dimension of risk, there is a need for accurate and responsive accountability between the governed and the governing. The subject is discussed under the following headings: nuclear accountability; political energy; electoral inadequacies; group conflict; competence; key factors; technological compatibility; political accountability; defective chain; people's voice. (U.K.)

  19. Environmental accounting and reporting of energy utility companies. Research notes

    Heiskanen, E.; Heininen, M.; Heurlin, E.; Lovio, R.; Paenkaelaeinen, M.

    1997-09-01

    The research note consists of articles written by a number of authors. The aim of the articles is to describe general development trends of environmental accounting and reporting from the point of view of the energy sector

  20. Energy accounting for France in 2016 - Final data

    Moreau, Sylvain; Bottin, Anne; Carriere, Celine

    2017-12-01

    This brief report gives a global synthesis of the energy accounting data for France during the year 2016. The main conclusions of the study are: a 2 pc reduction of the energy independence in 2016 (due to the shutdown of several nuclear power plants); the reduction of energy transformation losses due to the lowering of nuclear power generation; a decrease in the final energy consumption (taking into consideration the climate variations); a global stability of energy consumption in the transportation sector; contrasted evolutions of energy consumption in the residential sector (depending on the energy source); a global price decrease for households; a decrease of energy consumption in the industrial sector; a small increase of the power consumption in French overseas territories

  1. A new method for energy accounting in interconnected operations

    Navid, Taghizadegan; Navid, Taghizadegan; Naser, Tabatabaei; Ahmad Reza, Zentabchi; Majid, Mollazadeh

    2005-01-01

    Full text : The measurement of electrical energy supplied to customers or purchased from and delivered to interconnected power systems is of paramount importance in power system operations. Accurate measurement of energy delivered to customers or received from and delivered to other systems is necessary to ensure that billing is correct. energy transferred between systems also must be properly measured and accounted for to ensure that agreed-upon schedules are being met and that each system meets its obligation to match generation with load on a moment-to-moment basis

  2. ACCOUNTANCY REFLECTION OF ENVIRONMENT INFORMATION REGARDING THE ENERGY SECTOR

    Lucean MIHALCEA

    2014-06-01

    Full Text Available Natural resources, especially energetical ones, have continuously influenced the evolution of human society, including the economical developement, and so the problem of their deficiency and their limited character is a problem of major interest for the human kind in their quest to find the balance betwen the need of economical expansion and the environment protection. The purpose of this paper work is to show the importancy of energy eficiency by asuming two main action directions: to encrease the quantity of renewable energy and to emprove the energetical efficiency. After the researches we made, we brought in attention the main mechanisms used in the insurance of sustainability security and competitiveness of the energy sector. These practices the objectives of the sustainable development principle, exemplified from accountancy point of view through a new instrument in the economical theory: environmental accountancy which ensures the background regarding the recognition, evaluation and presentation of environment information.

  3. Energy consumption-based accounts: A comparison of results using different energy extension vectors

    Owen, A; Brockway, P; Brand-Correa, L; Bunse, L; Sakai, M; Barrett, J

    2017-01-01

    Increasing attention has been focussed on the use of consumption-based approaches to energy accounting via input-output (IO) methods. Of particular interest is the examination of energy supply chains, given the associated risks from supply-chain issues, including availability shocks, taxes on fossil fuels and fluctuating energy prices. Using a multiregional IO (MRIO) database to calculate energy consumption-based accounts (CBA) allows analysts to both determine the quantity and source of ener...

  4. Swedish Environmental and Economic Accounts. Physical accounts for energy and emissions to air 1993 and 1995

    2000-01-01

    This Statistical Report presents results from the physical Swedish Environmental and Economic Accounts for the years 1993 and 1995 according to the classification NACE. The Environmental Economic Accounts constitute an integrated and comprehensive system for environmental and economic statistics. Environmental data are systematically presented together with economic data in a common framework. The system can be used for analyses of various relationships between economy and environment. Data on emissions to air of carbon dioxide, sulphur dioxide, nitrogen oxides, carbon monoxide, methane, nitrous oxide and ammonia are presented for 39 industries, government services and private consumption. The use of energy commodities in monetary and physical terms are also presented for the same sectors. Economic, energy and emission data are also presented in environmental and economic profiles and indicators. Environmental and economic profiles provide an illustration of the relationship between industry, consumption of energy commodities and emission to air. Indicators, that show e.g. emissions (in kg) by value added (in SEK) for economic activities, is another way to illustrate the relation between emissions and economic data

  5. Democratic accountability and the votes for nuclear energy

    Bradbury, F

    1980-10-01

    Political aspects of nuclear energy figured in United Kingdom elections during the 1970s as the issue of risks aroused popular interest. The failure of such a complex issue to make an impact at the polls reflects certain electoral inadequacies in the democratic process in that too much time elapsed between opportunities for citizens to express their will and this resulted in pressure groups replacing referenda. Nuclear issues illustrate the dilemma of risk assignment and risk assignment when the perception of risks is not balanced by clear information about the benefits. True democratic accountability would allow citizens to vote directly on each major issue rather than periodically electing a representative with a package of unrelated positions. 7 references. (DCK)

  6. Accountability

    Fielding, Michael; Inglis, Fred

    2017-01-01

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

  7. Technical papers 1: regional energy accounting; Cahiers techniques 1: bilan energetique regional

    NONE

    2002-07-01

    The regional energy accounting is an appropriate tool to the elaboration energy conservation programs. It allows to identify the regional stakes and understand the impacts of the energy policies. In this accounting the consumptions are presented by energy products (petroleum products, mineral solid fuels, renewable energies, electric power, natural gas) and by consumption sectors (steel metallurgy, accommodation, ternary industry, agricultural, transport). (A.L.B.)

  8. Accounting for data uncertainties in comparing risks from energy systems

    Hauptmanns, Ulrich

    1998-01-01

    Data and models for risk comparisons are uncertain and this is true all the more the larger the time horizon contemplated. Statistical methods are presented for dealing with data uncertainties thus providing a broader foundation for decisions. Nevertheless, it has to be borne in mind that no method exists to account for the 'unforeseeable' which is always present in decision making with respect to the far future. (author)

  9. Accounting for unobserved management in renewable energy and growth

    Menegaki, Angeliki N.

    2013-01-01

    The paper employs a management random parameters frontier stochastic frontier and a simple frontier stochastic model to benchmark European countries according to their management efficiency in growth and renewable energy development. The results come from an empirical application of a panel with 31 European countries over a 14 year old period using a translog type stochastic frontier production function. In particular the paper focuses on results from a management random coefficients model and compares results with the conventional stochastic frontier model with inputs such as renewable energy, fossil fuel energy, employment and capital. The results suggest that the interaction of renewable energy with management affects growth in Europe and that the technical efficiency estimated by the management model is by 6.05% higher than the one produced by the simple stochastic frontier model. - Highlights: • Application of management random coefficients frontier model in growth-renewable energy nexus. • Comparison with the simple frontier efficiency model. • Technical efficiency is higher by 6.05% in the management model

  10. 75 FR 36381 - Office of Energy Policy and Innovation; Request for Comments Regarding Rates, Accounting and...

    2010-06-25

    ... Energy Policy and Innovation; Request for Comments Regarding Rates, Accounting and Financial Reporting... the above-referenced docket regarding rates, accounting and financial reporting associated with... set method(s) of rate recovery, accounting and financial reporting. However, the same is not...

  11. 2004 energy accounting in France; Bilan energetique de la France en 2004

    NONE

    2005-07-01

    This economic analysis presents the energy accounting of the France in 2004 which shows a little renewal of the consumption and a better energy efficiency. It provides data on the energy consumption and production for the different energy types and for the different activity sectors, to illustrate the analysis. (A.L.B.)

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

    1992-01-01

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

  13. Ecological footprint accounting for energy and resource in China

    Chen, B.; Chen, G.Q.; Yang, Z.F.; Jiang, M.M.

    2007-01-01

    Resource consumption of the Chinese society from 1981 to 2001 is represented by ecological footprint (EF) as an aggregate indicator. The debate, advances and implications of EF are investigated in detail. EF intensity is also provided to depict the resource consumption level corresponding to unit economic output. The results show that the EF per capita always exceeded the biocapacity and the EF intensity increased steadily over the study period. In addition, sectoral analysis for each EF component is also conducted. The appropriation in the global ecological sense of Chinese society with the second largest energy consumption in the world is therefore quantified and evaluated

  14. Accounting Methodology for Source Energy of Non-Combustible Renewable Electricity Generation

    Donohoo-Vallett, Paul [US Department of Energy, Washington, DC (United States)

    2016-10-01

    As non-combustible sources of renewable power (wind, solar, hydro, and geothermal) do not consume fuel, the “source” (or “primary”) energy from these sources cannot be accounted for in the same manner as it is for fossil fuel sources. The methodology chosen for these technologies is important as it affects the perception of the relative size of renewable source energy to fossil energy, affects estimates of source-based building energy use, and overall source energy based metrics such as energy productivity. This memo reviews the methodological choices, outlines implications of each choice, summarizes responses to a request for information on this topic, and presents guiding principles for the U.S. Department of Energy, (DOE) Office of Energy Efficiency and Renewable Energy (EERE) to use to determine where modifying the current renewable source energy accounting method used in EERE products and analyses would be appropriate to address the issues raised above.

  15. Accounting for greenhouse gas emissions outside the national borders in FENCH-GHG energy planning

    Vate, J.F. van de

    1996-01-01

    This paper aims at providing guidance to the workshop discussion on the accountability of full-energy-chain greenhouse gas emissions from the use of energy sources if emissions did not take place inside the national borders of a country. Examples of such emissions are those from the generation of imported electricity or from mining and transportation of coal and natural gas. The FENCH-GHG approach, if used in energy planning, would automatically take such greenhouse gas emissions, which are inherent to energy systems, into account. The paper raises the basics, practicality and the feasibility of dealing with extra-boundary emissions in energy planning. (author). 3 refs

  16. Military uses of uranium: keeping the U.S. energy accounts

    Smith, K.R.

    1978-01-01

    Present accounts of U.S. energy consumption are incomplete in two ways: they include neither the direct military uses of nuclear energy nor the mostly military, nonfuel uses of uranium. Preliminary estimates indicate that significant distortions are created in the data on U.S. nuclear energy consumption patterns as a result of these omissions

  17. The use of environmental accounting to determine energy saving in Mpumalanga Hotels, South Africa

    Machete, Fannie

    2016-12-01

    Full Text Available This paper presents an energy characterisation framework that is based on environmental and carbon management accounting principles and practices that promotes green growth in societies. Primary data was collected through survey questionnaires...

  18. Pyrolysis and gasification of meat-and-bone-meal: Energy balance and GHG accounting

    Cascarosa, Esther; Boldrin, Alessio; Astrup, Thomas Fruergaard

    2013-01-01

    the main products in the gasification system. These products can be used – eventually after upgrading – for energy production, thereby offsetting energy production elsewhere in the system. Greenhouse gases (GHG) accounting of the technologies showed that all three options provided overall GHG savings...

  19. The cascade probabilistic functions with taking into account energy losses for ions. Chapter 3

    2003-01-01

    In the Chapter 3 the cascade probabilistic functions mathematical simulation with taking into account energy losses for ions are considered. The calculation of the CPF on the computer is carried out. The influence of both the interaction number and the penetration depth on the CPF determination field for ions are revealed. The estimation of energy losses contribution in the simplest CPF is made. Calculation algorithm for radiation defects concentration at ion irradiation with use of the CPF with taking into account of energy losses is given

  20. Application Framework Of Integrated Energy Resources Planning Considering Full Environmental Accounting

    Kanayama, Paulo Helio; Morales Udaeta, Miguel Edgar; Ribeiro Galvao, Luis Claudio; Baesso Grimoni, Jose Aquiles

    2010-09-15

    This paper describes the full environmental accounting being used in RAA (Administrative Region of Aracatuba), an area composed of 43 municipalities in Sao Paulo, Brazil. The full environment accounting shows the vulnerabilities and advantages in the region that can be used as a tool for public awareness and involvement in decision making to choose the most appropriate energy resources of the region. It is characterized by four main environmental categories: aerial, aquatic, land and anthropogenic mediums, each to be used as a tool for decision making in energy planning, specifically with the methodology of PIR - Integrated Energy Resources Planning.

  1. Cascade-probabilistic function with taking unto account energy losses of ions. Chapter 3

    1998-01-01

    Mathematical simulation of cascade-probabilistic functions (CPF) for ions with taking into account of energy losses is carried out. Recommendations for CPF calculation on computer are given. Influence of both the interaction number on CPF domain and the interaction depth on CPF domain are determined. Contribution of energy losses into simplest CPF is estimated. Algorithm of radiation defects concentration calculation under ion irradiation with taking into consideration energy losses is cited

  2. Audit of the Federal Energy Regulatory Commission`s Office of Chief Accountant

    NONE

    1995-04-07

    The Federal Energy Regulatory Commission`s (Commission) mission is to oversee America`s natural gas and oil pipeline transportation, electric utility, and hydroelectric power industries to ensure that consumers receive adequate energy supplies at just and reasonable rates. To carry out this mission, the Commission issues regulations covering the accounting, reporting, and rate-making requirements of the regulated utility companies. The Commission`s Office of Chief Accountant performs financial related audits at companies to ensure compliance with these regulations. The purpose of this audit was to evaluate the office of Chief Accountant`s audit performance. Specifically, the objectives were to determine if the most appropriate audit approach was used and if a quality assurance process was in place to ensure reports were accurate and supported by the working papers.

  3. Department of Energy Nuclear Material Protection, Control, and Accounting Program at the Mangyshlak Atomic Energy Complex, Aktau, Republic of Kazakhstan

    Case, R.; Berry, R.B.; Eras, A.

    1998-01-01

    As part of the Cooperative Threat Reduction Nuclear Material Protection, Control, and Accounting (MPC and A) Program, the US Department of Energy and Mangyshlak Atomic Energy Complex (MAEC), Aktau, Republic of Kazakstan have cooperated to enhance existing MAEC MPC and A features at the BN-350 liquid-metal fast-breeder reactor. This paper describes the methodology of the enhancement activities and provides representative examples of the MPC and A augmentation implemented at the MAEC

  4. Energy metering, management and accounting; Comptage, gestion, et comptabilite de l`energie

    Foucherand, P. [Agence de l`environnement et de la maitrise de l`energie, Rhone-Alpes (France)

    1996-12-31

    The activities of the French Energy Conservation Agency (ADEME) in the field of energy management and conservation through energy metering in industrial plants, and more especially in mechanical and metal industries, are presented. Audit and diagnostic procedures and information/awareness measures are presented and discussed with the example of a regional program, and two operations conducted in a mechanical industrial plant and a foundry where metering systems were installed

  5. Accounting for Energy Cost When Designing Energy-Efficient Wireless Access Networks

    Greta Vallero

    2018-03-01

    Full Text Available Because of the increase of the data traffic demand, wireless access networks, through which users access telecommunication services, have expanded, in terms of size and of capability and, consequently, in terms of power consumption. Therefore, costs to buy the necessary power for the supply of base stations of those networks is becoming very high, impacting the communication cost. In this study, strategies to reduce the amount of money spent for the purchase of the energy consumed by the base stations are proposed for a network powered by solar panels, energy batteries and the power grid. First, the variability of the energy prices is exploited. It provides a cost reduction of up to 30%, when energy is bought in advance. If a part of the base stations is deactivated when the energy price is higher than a given threshold, a compromise between the energy cost and the user coverage drop is needed. In the simulated scenario, the necessary energy cost can be reduced by more than 40%, preserving the user coverage by greater than 94%. Second, the network is introduced to the energy market: it buys and sells energy from/to the traditional power grid. Finally, costs are reduced by the reduction of power consumption of the network, achieved by using microcell base stations. In the considered scenario, up to a 31% cost reduction is obtained, without the deterioration of the quality of service, but a huge Capex expenditure is required.

  6. The account manager: Link between the customer and the energy distribution company

    Van Gelder, J.W.

    1993-01-01

    The monopolistic utility companies are rapidly turning into customer-oriented and efficient organizations. To be able to put client-oriented ideas into practice the whole organization has to be changed. A new job is that of account manager, the satellite between customer and energy company. Views and experiences of two distribution companies and the Nederlandse Gasunie are given and discussed. 3 ills

  7. Problems in accounting for the soft and hard components in transverse energy triggers

    Anjos, J.C.; Santoro, A.F.S.; Souza, M.H.G.; Escobar, C.O.

    1983-01-01

    It is argued that for a transverse energy trigger, the cancellation theorem of DeTar, Ellis and Landshoff is not valid. As a consequence, the problem of accounting for soft and hard components in this kind of trigger becomes complicated and no simple separation between them is expected. (Author) [pt

  8. Management Methods by Development of Objects of Energy Supply Taking into Account the Combined Risks

    Kirillova Ariadna

    2016-01-01

    Full Text Available In the article the methods of choice of optimal administrative decisions are examined on the development of objects energy supplies of housing and communal services. That would take into account nascent risks related to investment-building activity of energy supplying enterprises. It is shown that the basic condition of housing and utilities on an energy supply is the building of objects with a subsequent production, distribution and realization of electric energy, that allows at their reproduction to provide quality and reliability of energy supply to the consumers. Also the questions of decline of risks and exposure of factors, influencing on the processes of management development of objects of energy supply in the field of housing and utilities, estimation of organizationally-economic reliability and combined risks, estimation of possibility of the use of innovative energy technologies, alternative sources of energy supply, are investigated in the article. It is fixed, that risk indexes must be appraised not only on the investment stage of building object, but also on his operating stage (after commissioning on the basis of account of the great number of risks characterizing the combined risk.

  9. Accounting for asymmetric price responses and underlying energy demand trends in OECD industrial energy demand

    Adeyemi, Olutomi I.; Hunt, Lester C.

    2014-01-01

    This paper explores the way technical progress and improvements in energy efficiency are captured when modelling OECD industrial energy demand. The industrial sectors of the developed world involve a number of different practices and processes utilising a range of different technologies. Consequently, given the derived demand nature of energy, it is vital when modelling industrial energy demand that the impact of technical progress is appropriately captured. However, the energy economics literature does not give a clear guide on how this can be achieved; one strand suggests that technical progress is ‘endogenous’ via asymmetric price responses whereas another strand suggests that it is ‘exogenous’. More recently, it has been suggested that potentially there is a role for both ‘endogenous’ technical progress and ‘exogenous’ technical progress and consequently the general model should be specified accordingly. This paper therefore attempts to model OECD industrial energy demand using annual time series data over the period 1962–2010 for 15 OECD countries. Using the Structural Time Series Model framework, the general specifications allow for both asymmetric price responses (for technical progress to impact endogenously) and an underlying energy demand trend (for technical progress and other factors to impact exogenously, but in a non-linear way). The results show that almost all of the preferred models for OECD industrial energy demand incorporate both a stochastic underlying energy demand trend and asymmetric price responses. This gives estimated long-run income elasticities in the range of 0.34 to 0.96; estimated long-run price-maximum elasticities in the range of − 0.06 to − 1.22; estimated long-run price-recovery elasticities in the range of 0.00 to − 0.27; and estimated long-run price-cut elasticities in the range of 0.00 to − 0.18. Furthermore, the analysis suggests that when modelling industrial energy demand there is a place for

  10. The energy accounts for the Nova Scotia genuine progress index : executive summary

    Lipp, J.; Cain, S.; Colman, R.; Parmenter, R.; Milne, K.; Mullaly, H.; Wysocki, A.

    2005-10-01

    GPI Atlantic has developed a Genuine Progress Index (GPI) involving a new measure of sustainability, wellbeing and quality of life in order to better evaluate energy supply and demand by accounting for all benefits and costs including natural capital, social capital, human capital, and conventional produced capital. The executive summary provides an energy overview and presents indicators of energy sustainability including socio-economic, health and environmental and institutional indicators. Socio-economic indicators are organized across the following 6 areas of concern: reliability, affordability, employment; energy efficiency, energy consumption; and energy production and supply. Health and environmental trends examined include carbon monoxide; nitrogen oxide; sulphur dioxide; mercury; total particulate matter; volatile organic compounds; and greenhouse gas emissions. Trends over time are assessed to determine if energy use is becoming more or less sustainable. Institutional indicators are grouped according to several areas of concern, such as leading by example; creating societal change; reporting; and evaluation. The full cost of energy was then discussed using the underlying physical indicators. It was concluded that Nova Scotia is not making sufficient progress towards sustainability in its energy system, and that the production and use of energy are the leading causes of a number of serious environmental problems. Several recommendations are made for government to lead on a number of initiatives. 4 tabs

  11. Report and accounts of the United Kingdom Atomic Energy Authority for the year ended 31 March 1986

    1986-03-01

    The report and accounts of the United Kingdom Atomic Energy Authority for the year ended 31 March 1986 is presented. The contents include: a) a general report, b) technical report, c) facilities, expertise and organisation, d) accounts. (UK)

  12. National Accounts Energy Alliance : Field test and verification of CHP components and systems

    Sweetser, R. [Exergy Partners Corporation, Herndon, VA (United States)

    2003-07-01

    Exergy is a consulting firm which specializes in capitalizing on opportunities that result from the nexus of utility deregulation and global climate change in both the construction and energy industries. The firm offers assistance in technical business and market planning, product development and high impact marketing and technology transfer programs. The author discussed National Accounts Energy Alliance (NAEA) program on distributed energy resources (DER) and identified some advantageous areas such as homeland security (less possible terrorist targets to be protected), food safety (protection of food supply and delivery system), reliability, power quality, energy density, grid congestion and energy price. In the future, an essential role in moderating energy prices for commercial buildings will probably be played by distributed generation (DG) and combined heat and power (CHP). The technical merits of these technologies is being investigated by national accounts and utilities partnering with non-profit organizations, the United States Department of Energy (US DOE), state governments and industry. In that light, in 2001 an Alliance program was developed, which allows investors to broaden their knowledge from the application and verification of Advanced Energy Technologies. This program was the result of a synergy between the American Gas Foundation and the Gas Technology Institute (GTI), and it assists investors with their strategic planning. It was proven that a customer-led Energy Technology Test and Verification Program (TA and VP) could be cost-effective and successful. The NAEA activities in five locations were reviewed and discussed. They were: (1) Russell Development, Portland, Oregon; (2) A and P-Waldbaums, Hauppage, New York; (3) HEB, Southern, Texas; (4) Cinemark, Plano, Texas; and McDonald's, Tampa, Florida. 4 tabs., figs.

  13. Pyrolysis and gasification of meat-and-bone-meal: Energy balance and GHG accounting

    Cascarosa, Esther; Boldrin, Alessio; Astrup, Thomas

    2013-01-01

    Highlights: • GHG savings are in the order of 600–1000 kg CO 2 -eq. per Mg of MBM treated. • Energy recovery differed in terms of energy products and efficiencies. • The results were largely determined by use of the products for energy purposes. - Abstract: Meat-and-bone-meal (MBM) produced from animal waste has become an increasingly important residual fraction needing management. As biodegradable waste is routed away from landfills, thermo-chemical treatments of MBM are considered promising solution for the future. Pyrolysis and gasification of MBM were assessed based on data from three experimental lab and pilot-scale plants. Energy balances were established for the three technologies, providing different outcomes for energy recovery: bio-oil was the main product for the pyrolysis system, while syngas and a solid fraction of biochar were the main products in the gasification system. These products can be used – eventually after upgrading – for energy production, thereby offsetting energy production elsewhere in the system. Greenhouse gases (GHG) accounting of the technologies showed that all three options provided overall GHG savings in the order of 600–1000 kg CO 2 -eq. per Mg of MBM treated, mainly as a consequence of avoided fossil fuel consumption in the energy sector. Local conditions influencing the environmental performance of the three systems were identified, together with critical factors to be considered during decision-making regarding MBM management

  14. Pyrolysis and gasification of meat-and-bone-meal: Energy balance and GHG accounting

    Cascarosa, Esther [Thermochemical Processes Group, Aragón Institute for Engineering Research (I3A), Universidad de Zaragoza (Spain); Boldrin, Alessio, E-mail: aleb@env.dtu.dk [Department of Environmental Engineering. Technical University of Denmark, Kongens Lyngby (Denmark); Astrup, Thomas [Department of Environmental Engineering. Technical University of Denmark, Kongens Lyngby (Denmark)

    2013-11-15

    Highlights: • GHG savings are in the order of 600–1000 kg CO{sub 2}-eq. per Mg of MBM treated. • Energy recovery differed in terms of energy products and efficiencies. • The results were largely determined by use of the products for energy purposes. - Abstract: Meat-and-bone-meal (MBM) produced from animal waste has become an increasingly important residual fraction needing management. As biodegradable waste is routed away from landfills, thermo-chemical treatments of MBM are considered promising solution for the future. Pyrolysis and gasification of MBM were assessed based on data from three experimental lab and pilot-scale plants. Energy balances were established for the three technologies, providing different outcomes for energy recovery: bio-oil was the main product for the pyrolysis system, while syngas and a solid fraction of biochar were the main products in the gasification system. These products can be used – eventually after upgrading – for energy production, thereby offsetting energy production elsewhere in the system. Greenhouse gases (GHG) accounting of the technologies showed that all three options provided overall GHG savings in the order of 600–1000 kg CO{sub 2}-eq. per Mg of MBM treated, mainly as a consequence of avoided fossil fuel consumption in the energy sector. Local conditions influencing the environmental performance of the three systems were identified, together with critical factors to be considered during decision-making regarding MBM management.

  15. The free-energy self: a predictive coding account of self-recognition.

    Apps, Matthew A J; Tsakiris, Manos

    2014-04-01

    Recognising and representing one's self as distinct from others is a fundamental component of self-awareness. However, current theories of self-recognition are not embedded within global theories of cortical function and therefore fail to provide a compelling explanation of how the self is processed. We present a theoretical account of the neural and computational basis of self-recognition that is embedded within the free-energy account of cortical function. In this account one's body is processed in a Bayesian manner as the most likely to be "me". Such probabilistic representation arises through the integration of information from hierarchically organised unimodal systems in higher-level multimodal areas. This information takes the form of bottom-up "surprise" signals from unimodal sensory systems that are explained away by top-down processes that minimise the level of surprise across the brain. We present evidence that this theoretical perspective may account for the findings of psychological and neuroimaging investigations into self-recognition and particularly evidence that representations of the self are malleable, rather than fixed as previous accounts of self-recognition might suggest. Copyright © 2013 Elsevier Ltd. All rights reserved.

  16. Account for sector heterogeneity in China's energy consumption. Sector price indices vs. GDP deflator

    Ma, Chunbo

    2010-01-01

    A common practice in decomposition analyses is to deflate output indicators to purge the impact of inflation by using a general deflator. This practice fails to account for sector heterogeneity and can be hazardous. Although the general identified patterns are largely correct, the calculated magnitudes can be misleading or even wrongly signed. Instead, it is strongly recommended that sector heterogeneity is accounted for by using individual sector price indices for all relevant sectors instead of one general (GDP) deflator. This paper analyzes this advanced decomposition using Chinese data and compares to the usual method of using only one deflator. It is found that while most differences are only of quantitative quality, some show even a qualitative difference. Furthermore, the rising energy intensity in the early 2000s, which has been discussed by previous studies, vanishes completely. (author)

  17. U.S. Department of Energy fiscal year 1998 accountability report

    NONE

    1999-02-01

    This report, the Department of Energy`s first Accountability Report, is part of an effort to better measure how the Department of Energy is serving the American taxpayers; the results achieved; and the cost-effectiveness of the work. By integrating the Department`s FY 1998 performance results, financial status, and management controls, this report is a useful tool and provides a status report on the Department`s performance in FY 1998. It presents a clearer picture of the return on the investment of the resources entrusted to this agency. After thorough review by the Office of the Inspector General, with one exception, the financial statements have been found to present fairly the financial position of the Department in conformity with Federal accounting standards. Overall, the Department has reasonable assurance that DOE has management controls in place to ensure that operational activities are efficient and effective and comply with the law. Ten challenges where management controls can be strengthened have been identified.

  18. Energy Upgrades at City-Owned Facilities: Understanding Accounting for Energy Efficiency Financing Options. City of Dubuque Case Study

    Leventis, Greg [Lawrence Berkeley National Lab. (LBNL), Berkeley, CA (United States). Energy Markets and Policy Group; Schiller, Steve [Lawrence Berkeley National Lab. (LBNL), Berkeley, CA (United States). Energy Markets and Policy Group; Kramer, Chris [Lawrence Berkeley National Lab. (LBNL), Berkeley, CA (United States). Energy Futures Group; Schwartz, Lisa [Lawrence Berkeley National Lab. (LBNL), Berkeley, CA (United States). Energy Markets and Policy Group

    2017-06-30

    The city of Dubuque, Iowa, aimed for a twofer — lower energy costs for public facilities and reduced air emissions. To achieve that goal, the city partnered with the Iowa Economic Development Authority to establish a revolving loan fund to finance energy efficiency and other energy projects at city facilities. But the city needed to understand approaches for financing energy projects to achieve both of their goals in a manner that would not be considered debt — in this case, obligations booked as a liability on the city’s balance sheet. With funding from the U.S. Department of Energy’s Climate Action Champions Initiative, Lawrence Berkeley National Laboratory (Berkeley Lab) provided technical assistance to the city to identify strategies to achieve these goals. Revolving loans use a source of money to fund initial cost-saving projects, such as energy efficiency investments, then use the repayments and interest from these loans to support subsequent projects. Berkeley Lab and the city examined two approaches to explore whether revolving loans could potentially be treated as non-debt: 1) financing arrangements containing a non-appropriation clause and 2) shared savings agreements. This fact sheet discusses both, including considerations that may factor into their treatment as debt from an accounting perspective.

  19. How accounting for climate and health impacts of emissions could change the US energy system

    Brown, Kristen E.; Henze, Daven K.; Milford, Jana B.

    2017-01-01

    This study aims to determine how incorporating damages into energy costs would impact the US energy system. Damages from health impacting pollutants (NO_x, SO_2, particulate matter - PM, and volatile organic compounds - VOCs) as well as greenhouse gases (GHGs) are accounted for by applying emissions fees equal to estimated external damages associated with life-cycle emissions. We determine that in a least-cost framework, fees reduce emissions, including those not targeted by the fees. Emissions reductions are achieved through the use of control technologies, energy efficiency, and shifting of fuels and technologies used in energy conversion. The emissions targeted by fees decrease, and larger fees lead to larger reductions. Compared to the base case with no fees, in 2045, SO_2 emissions are reduced up to 70%, NO_x emissions up to 30%, PM_2_._5 up to 45%, and CO_2 by as much as 36%. Emissions of some pollutants, particularly VOCs and methane, sometimes increase when fees are applied. The co-benefit of reduction in non-targeted pollutants is not always larger for larger fees. The degree of co-reduced emissions depends on treatment of life-cycle emissions and the technology pathway used to achieve emissions reductions, including the mix of efficiency, fuel switching, and emissions control technologies. - Highlights: • Fees based on damages related to energy use are modeled on the US energy system. • Health impacting air pollutants and greenhouse gases are targeted by fees. • Both targeted and other pollutants are reduced compared to a system without fees. • Control technologies, energy efficiency, and shifts in fuels reduce emissions. • Co-benefits do not necessarily increase as fees increase.

  20. Nuclear Material Accountability Applications of a Continuous Energy and Direction Gamma Ray Detector

    Gerts, David; Bean, Robert; Paff, Marc

    2010-01-01

    The Idaho National Laboratory has recently developed a detector system based on the principle of a Wilson cloud chamber that gives the original energy and direction to a gamma ray source. This detector has the properties that the energy resolution is continuous and the direction to the source can be resolved to desired fidelity. Furthermore, the detector has low power requirements, is durable, operates in widely varying environments, and is relatively cheap to produce. This detector is expected, however, to require significant time to perform measurements. To mitigate the significant time for measurements, the detector is expected to scale to very large sizes with a linear increase in cost. For example, the proof of principle detector is approximately 30,000 cm3. This work describes the technical results that lead to these assertions. Finally, the applications of this detector are described in the context of nuclear material accountability.

  1. Energy use and recovery in waste management and implications for accounting of greenhouse gases and global warming contributions

    Fruergaard, Thilde; Astrup, Thomas; Ekvall, T.

    2009-01-01

    The energy system plays an essential role in accounting of greenhouse gas (GHG) emissions from waste management systems and waste technologies. This paper focuses on energy use and energy recovery in waste management and outlines how these aspects should be addressed consistently in a GHG perspec...

  2. Theoretical investigation of the energy spectra of the oxygen isoelectronic sequences taking into account relativistic corrections

    Bogdanovich, P.O.; Shadzhyuvene, S.D.; Boruta, I.I.; Rudzikas, Z.B.

    1976-01-01

    A method for calculating energy spectra of atoms and ions having complex electron configurations is developed which takes into account relativistic corrections of the order of magnitude of the square of the structure constant. The corrections included are caused by the dependence of the electron mass on velocity; by orbit-orbit interaction; by contact interaction and by spin-orbit interaction. The method described is realized in the form of universal algorithms and programs which are written in the Fortran 4 in the BESM-6 version. Examples are given of calculating the ground ls 2 2s 2 2p 6 configuration and two excited ls 2 2s 2 2p 3 3s and ls 2 2s2p 5 ones of the isoelectronic oxygen series, both with and without taking into account the relativistic corrections. The value of the nuclear charge varies from Z=8 to Z=80. The contribution of relativistic corrections increases with Z. The effect of relativistic corrections on the distance between the centers of gravity of ground and excited configurations increases with Z. The comparison of the results obtained with experimental data is made

  3. SYSTEM OF THE AUTOMATED ACCOUNTING OF ENERGY RESOURCES ON JSC «BMZ — MANAGEMENT COMPANY OF HOLDING «BMK

    S. Demyanov

    2015-01-01

    Full Text Available The system of the automated accounting of energy resources allows to quickly obtain the data on energy consumption, to analyze consumption of energy carriers, and to find possible ways of energy economy is presented in this article.

  4. The economy-wide impact of controlling energy consumption in Indonesia: An analysis using a Social Accounting Matrix framework

    Hartono, Djoni; Resosudarmo, Budy P.

    2008-01-01

    Escalating oil prices and the need to control carbon emissions sound the alarm for Indonesia to reduce or be more efficient in its energy use. Instead of eliminating the fuel oil subsidy to promote better and more efficient use of energy, the Indonesian government seems to be more in favour of restricting energy use by, for example, requiring all hotels, restaurants, night clubs and other business activities to close down by 1 am. Societies need to understand the full consequences of adopting restricting energy use and more efficient energy use strategies toward their incomes. This paper aims to analyse the impact on the economy of energy policies aiming to reduce and to improve the efficiency of energy use, particularly on the income of various household groups. This paper will, first, construct a Social Accounting Matrix for Indonesia with detailed energy sectors and, second, utilise various multiplier analyses to observe and understand the impact of these energy policies

  5. Security of energy supply: Account of the security of supply in Denmark; Energiforsyningssikkerhed. Redegoerelse om forsyningssikkerheden i Danmark

    2010-02-15

    A secure and stable energy supply is a prerequisite for a society like the Danish. Through many years of active energy policy we in Denmark have developed an efficient energy system with a very high security of supply. In coming decades it is necessary to implement a major transformation of our energy supplies to more renewable energy and phase out fossil fuels. The Government's vision is that we must have a Denmark that is independent of fossil fuels. With such a fundamental transformation of our energy supply and energy system it becomes a challenge to maintain the high security of supply, as we know it today. Conversely, it is not a long term solution to continue to allow society to be dependent on fossil fuels. And it is against this background, the Danish Minister for Climate and Energy submit this account on security of energy supplies in Denmark. The account shows that we in Denmark have a high security of supply. There is still access to sufficient energy resources, we have a well-functioning infrastructure, and we have good access to the exchange of energy within the EU and other countries. This places Denmark in a good situation. Today, Denmark has a significant import of especially petroleum and coal and export of petroleum and gas. The future declining production of oil and gas in the North Sea means an increasing need for imported fuels from fewer and fewer countries and regions, and at the same time there will be an increased international demand for the same fuels. This brings Denmark in the same situation as the other EU countries. Thus we have the basis for reducing consumption of fossil fuels and instead accommodate increasing amounts of renewable energy in our energy supply, but it requires a further development of the system to be possible to store energy and manage energy consumption. It will be necessary if the growing parts of our energy must come from fluctuating sources like wind and solar energy. Efficiency in energy supply has

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

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

    2010-01-01

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

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

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

    2010-10-15

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

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

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

    2010-10-15

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

  9. Account of the contribution of the Netherlands Environmental Assessment Agency (PBL) to the Working Group 'Broad Reconsideration Energy and Climate'

    2010-04-01

    In twenty policy areas various working groups have studied variants that can lead to a 20% budget cut in the government budgets of the Netherlands, which must be realized in 2015. The aim of the reconsiderations is to use less government means to realize the same results, or even better results if possible. The broad reconsideration in the field of energy and climate focuses on the expenditure for renewable energy and energy efficiency, mitigating (inter)national climate policy and fiscal benefits. In this report the PBL gives account of its contribution to the Working Group 'Broad Reconsideration Energy and Climate'. [nl

  10. Multi-regional input–output model and ecological network analysis for regional embodied energy accounting in China

    Zhang, Yan; Zheng, Hongmei; Yang, Zhifeng; Su, Meirong; Liu, Gengyuan; Li, Yanxian

    2015-01-01

    Chinese regions frequently exchange materials, but regional differences in economic development create unbalanced flows of these resources. In this study, we examined energy by assessing embodied energy consumption to describe the energy-flow structure in China's seven regions. Based on multi-regional monetary input–output tables and energy statistical yearbooks for Chinese provinces in 2002 and 2007, we accounted for both direct and indirect energy consumption, respectively, and the integral input and output of the provinces. Most integral inputs of energy flowed from north to south or from east to west, whereas integral output flows were mainly from northeast to southwest. This differed from the direct flows, which were predominantly from north to south and west to east. This demonstrates the importance of calculating both direct and indirect energy flows. Analysis of the distance and direction traveled by the energy consumption centers of gravity showed that the centers for embodied energy consumption and inputs moved southeast because of the movements of the centers of the Eastern region. However, the center for outputs moved northeast because the movement of the Central region. These analyses provide a basis for identifying how regional economic development policies influence the embodied energy consumption and its flows among regions. - Highlights: • We integrated multi-regional input–output analysis with ecological network analysis. • We accounted for both direct and indirect energy consumption. • The centers of gravity for embodied energy flows moved southeast from 2002 to 2007. • The results support planning of energy consumption and energy flows among regions.

  11. Use of material flow accounting for assessment of energy savings: A case of biomass in Slovakia and the Czech Republic

    Kanianska, Radoslava; Gustafikova, Tatiana; Kizekova, Miriam; Kovanda, Jan

    2011-01-01

    Anthropogenic material and energy flows are considered to be the major cause of many environmental problems humans face today. In order to measure material and energy flows, and to mitigate related problems, the technique of material flow and energy flow analysis has been conceived. The aim of this article is to use material and energy flow accounting approaches to quantify the amount of biomass that is available, but that so far has not been used for energy purposes in Slovakia and the Czech Republic and to calculate how much consumed fossil fuels and corresponding CO 2 emissions can be saved by utilising this biomass. Based on the findings presented, 3544 kt/yr of the total unused biomass in Slovakia could replace 53 PJ/yr of energy from fossil fuels and 6294 kt/yr of the total unused biomass in the Czech Republic could replace 91 PJ/yr of energy. Such replacement could contribute to a decrease in total CO 2 emissions by 9.2% in Slovakia and by 5.4% in the Czech Republic and thus contribute to an environmental improvement with respect to climate change. - Research highlights: → The material and energy flow accounting approaches for biomass were applied. → In Slovakia, 3544 kt/yr of the total unused biomass is available. → In the Czech Republic, 6294 kt/yr of the total unused biomass is available. → Such biomass could be used for energy production and thus reduce CO 2 emissions.

  12. Analysis of alpha spectrum instrumental errors accounting for the low energy part of semiconductor detector response function

    Gurbich, A.F.

    1981-01-01

    A technique for processing of instrumental spectrum of charged particles permitting to take account of a low-energy part of spectrometer line shape, to improve accuracy and to estimate detection efficiency is stated on the example of 226 Ra alpha spectrum. The results obtained show that relative intensities of alpha lines within the limits of statistical errors coincide with the known values, line ''tails'' constituting to 3% of total area of the line. Taking account of ''the line tail'' results in shift of centers of peak gravity by 10-20 keV. So low-energy part of the alpha spectrometer line, which is usually not taken account during spectra processing, markedly affect the results [ru

  13. Measuring energy rebound effect in the Chinese economy: An economic accounting approach

    Lin, Boqiang; Du, Kerui

    2015-01-01

    Estimating the magnitude of China's economy-wide rebound effect has attracted much attention in recent years. Most existing studies measure the rebound effect through the additional energy consumption from technological progress. However, in general technological progress is not equivalent to energy efficiency improvement. Consequently, their estimation may be misleading. To overcome the limitation, this paper develops an alternative approach for estimating energy rebound effect. Based on the proposed approach, China's economy-wide energy rebound effect is revisited. The empirical result shows that during the period 1981–2011 the rebound effects in China are between 30% and 40%, with an average value of 34.3%. - Highlights: • This paper develops an alternative approach for estimating energy rebound effect. • The proposed approach is based on the multilevel–hierarchical (M–H) IDA model. • The energy rebound effects in China are estimated between 30% and 40%

  14. Optimization model of energy mix taking into account the environmental impact

    Gruenwald, O.; Oprea, D.

    2012-01-01

    At present, the energy system in the Czech Republic needs to decide some important issues regarding limited fossil resources, greater efficiency in producing of electrical energy and reducing emission levels of pollutants. These problems can be decided only by formulating and implementing an energy mix that will meet these conditions: rational, reliable, sustainable and competitive. The aim of this article is to find a new way of determining an optimal mix for the energy system in the Czech Republic. To achieve the aim, the linear optimization model comprising several economics, environmental and technical aspects will be applied. (Authors)

  15. Calculating disadvantage factor for fuel taking into account the neutron energy distribution

    Pop-Jordanov, J.

    1964-01-01

    Errors in calculating the disadvantage factor are caused by applying the diffusion approximation and one-group method. This paper describes the method for calculating the fuel disadvantage factor by applying a non-diffusion method taking into account neutron thermalization

  16. Water accounting for (agro)industrial operations and its application to energy pathways

    Schornagel, J.H.; Niele, F.; Worrell, E.; Boeggemann, M.

    Discussions about the water needed for the provision of goods and services have been hampered by a lack of a generic water-accounting methodology from the industrial operations perspective. We propose a methodology based on the concept of “economic water stress” that enables the assessment of

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

    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

  18. Comparative study of energy accounting for heavy ion fusion with various driver accelerators

    Kawasaki, S.; Miyahara, A.

    1980-04-01

    Typical designs of driver heavy ion accelerator systems are referred and compared with regard to the assessment of the energy payback problem involved in their applications to the inertial fusion. Detailed analyses show that the energy investment for the construction of the HIF power station is fairly smaller than the energy produced by the station in its lifetime, in spite of the large scale of its hardware. The situation could be more favourable than, or at least comparable with, the case of the magnetically confined fusion. (author)

  19. Charge Exchange in Low-Energy H, D + C4+ Collisions with Full Account of Electron Translation

    N. Vaeck

    2002-03-01

    Full Text Available We report the application of the quantum approach, which takes full account of electron translation at low collisional energies, to the charge exchange process H, D + C4+ → H+, D+ + C3+(3s; 3p; 3d. The partial and the total integral cross sections of the process are calculated in the energy range from 1 till 60 eV/amu. It is shown that the present results are independent from the upper integration limit for numerical solution of the coupled channel equations although nonadiabatic couplings remain nonzero up to infinity. The calculated partial and total cross sections are in agreement with the previous low-energy calculations and the available experimental data. It is shown that for low collisional energies the isotopic effect takes place. The observed effect is explained in terms of the nonadiabatic dynamics.

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

    Coughlin, Katie; Fridley, David

    2008-07-17

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

  1. Modeling Water Resource Systems Accounting for Water-Related Energy Use, GHG Emissions and Water-Dependent Energy Generation in California

    Escriva-Bou, A.; Lund, J. R.; Pulido-Velazquez, M.; Medellin-Azuara, J.

    2015-12-01

    Most individual processes relating water and energy interdependence have been assessed in many different ways over the last decade. It is time to step up and include the results of these studies in management by proportionating a tool for integrating these processes in decision-making to effectively understand the tradeoffs between water and energy from management options and scenarios. A simple but powerful decision support system (DSS) for water management is described that includes water-related energy use and GHG emissions not solely from the water operations, but also from final water end uses, including demands from cities, agriculture, environment and the energy sector. Because one of the main drivers of energy use and GHG emissions is water pumping from aquifers, the DSS combines a surface water management model with a simple groundwater model, accounting for their interrelationships. The model also explicitly includes economic data to optimize water use across sectors during shortages and calculate return flows from different uses. Capabilities of the DSS are demonstrated on a case study over California's intertied water system. Results show that urban end uses account for most GHG emissions of the entire water cycle, but large water conveyance produces significant peaks over the summer season. Also the development of more efficient water application on the agricultural sector has increased the total energy consumption and the net water use in the basins.

  2. Fatigue Analysis of a Wave Energy Converter Taking into Account Different Control Strategies

    Zurkinden, Andrew Stephen; Lambertsen, Søren Heide; Damkilde, Lars

    2013-01-01

    on a point absorber have shown that the stresses at a particular section of the structure depend on the control parameters. The power is increased by choosing a more advanced control mechanism. The consequences are that the stress amplitudes are higher than for the more conservative control case....... In this study, the focus is given on the fatigue damage calculation of a structural detail by taking into account the control parameters of the power take-off system. The predicted fatigue damage is calculated based on the spectral approach. Finally the question will be answered which control strategy is more...

  3. Material control and accounting in the Department of Energy's nuclear fuel complex

    None

    1989-01-01

    Material control and accounting takes place within an envelope of activities related to safeguards and security, as well as to safety, health, and environment, all of which need to be managed to assure that the entire nuclear fuel complex can operate in a societally accepted manner. Within this envelope the committee was directed to carry out the following scope of work: (1) Review the MCandA systems in use at selected DOE facilities that are processing special nuclear material (SNM) in various physical and chemical forms. (2) Design and convene a workshop for senior representatives from each of DOE's facilities on the flows and inventories of nuclear materials. (3) Plan and conduct a series of site visits to each of the facilities to observe first hand the processing operations and the related MCandA systems. (4) Review the potential improvement in overall safeguard systems effectiveness, as measured by expected reduction in inventory difference control limits and inventory differences for materials balance accounts and facilities, or other criteria as appropriate. Indicate how this affects the relative degree of uncertainty in the system. (5) Review the efficiency of operating the MCandA system with and without the upgrading options and assess whether upgrading will contribute further efficiencies in operation, which may reduce many of the current operations costs. Determine if the current system is cost-effective. (6) Recommend the most promising technical approaches for further development by DOE and further study as warranted.

  4. Can solar energy substitute for oil? A natural capital accounting approach

    Slesser, M.

    1993-01-01

    Humans have managed to exploit the Earth's natural capital to create a vast human-made physical capital stock, whereby we provide food, fuel, clothing and shelter for the great majority of the planet's inhabitants. In doing so, we have damaged the environment and dissipated much that we inherited. Since the stock of natural capital is finite, for how long can this depletion and erosion continue? With what do we replace it in order to maintain our economic systems? This paper explores in a quantitative manner the potential to substitute solar energy for natural capital. In order to proceed, we need to distinguish between different types of natural capital, understand the nature of human-made capital and see what it is that determines the viability of solar energy systems. A macroeconomic model, GlobEcco, has been used to assess the potential for economic development at the global level in the context of the consequent rate of depletion of the Earth's depletable natural capital and/or its substitution by solar energy. Nine policies for the introduction of solar electricity, as derived from hydro-power, wind energy and photovoltaics, have been tested. (7 figures, 3 tables). (Author)

  5. An individual-based model of Zebrafish population dynamics accounting for energy dynamics

    Beaudouin, Remy; Goussen, Benoit; Piccini, Benjamin

    2015-01-01

    Developing population dynamics models for zebrafish is crucial in order to extrapolate from toxicity data measured at the organism level to biological levels relevant to support and enhance ecological risk assessment. To achieve this, a dynamic energy budget for individual zebrafish (DEB model...

  6. Nuclear energy policy in the Netherlands: short account of a failure

    Ramaer, H.

    1975-01-01

    It is argued that the predicted advantages of nuclear energy did not come forth: no profits, hardly any increase of employment and no cheaper electricity. The economic losses are paid by public funds while the disadvantages are neglected. The political aspects of this policy are discussed

  7. Fostering support for work floor energy conservation policies : Accounting for privacy concerns

    Bolderdijk, J.W; Steg, L.; Postmes, T.

    The advent of electronic monitoring technology (e.g., smart meters and in-car GPS devices) poses the opportunity for organizations to promote energy conservation behaviors among their employees through individual feedback and incentives. Although electronic monitoring thus can help in reducing the

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

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

    2015-01-01

    of increased energy production. However, the profitability of biogas production is negatively affected when utilising SB, because of the increased costs involved in feedstock supply. The scale of the processing plant is neutral in terms of profitability when SB is added. The results indicate that medium...

  9. Parking infrastructure: energy, emissions, and automobile life-cycle environmental accounting

    Chester, Mikhail; Horvath, Arpad; Madanat, Samer, E-mail: mchester@cal.berkeley.edu, E-mail: horvath@ce.berkeley.edu, E-mail: madanat@ce.berkeley.edu [Department of Civil and Environmental Engineering, University of California, Berkeley, Berkeley CA 94720 (United States)

    2010-07-15

    The US parking infrastructure is vast and little is known about its scale and environmental impacts. The few parking space inventories that exist are typically regionalized and no known environmental assessment has been performed to determine the energy and emissions from providing this infrastructure. A better understanding of the scale of US parking is necessary to properly value the total costs of automobile travel. Energy and emissions from constructing and maintaining the parking infrastructure should be considered when assessing the total human health and environmental impacts of vehicle travel. We develop five parking space inventory scenarios and from these estimate the range of infrastructure provided in the US to be between 105 million and 2 billion spaces. Using these estimates, a life-cycle environmental inventory is performed to capture the energy consumption and emissions of greenhouse gases, CO, SO{sub 2}, NO{sub X}, VOC (volatile organic compounds), and PM{sub 10} (PM: particulate matter) from raw material extraction, transport, asphalt and concrete production, and placement (including direct, indirect, and supply chain processes) of space construction and maintenance. The environmental assessment is then evaluated within the life-cycle performance of sedans, SUVs (sports utility vehicles), and pickups. Depending on the scenario and vehicle type, the inclusion of parking within the overall life-cycle inventory increases energy consumption from 3.1 to 4.8 MJ by 0.1-0.3 MJ and greenhouse gas emissions from 230 to 380 g CO{sub 2}e by 6-23 g CO{sub 2}e per passenger kilometer traveled. Life-cycle automobile SO{sub 2} and PM{sub 10} emissions show some of the largest increases, by as much as 24% and 89% from the baseline inventory. The environmental consequences of providing the parking spaces are discussed as well as the uncertainty in allocating paved area between parking and roadways.

  10. TOWARD A COMPLETE ACCOUNTING OF ENERGY AND MOMENTUM FROM STELLAR FEEDBACK IN GALAXY FORMATION SIMULATIONS

    Agertz, Oscar; Kravtsov, Andrey V.; Leitner, Samuel N.; Gnedin, Nickolay Y.

    2013-05-21

    We investigate the momentum and energy budget of stellar feedback during different stages of stellar evolution, and study its impact on the interstellar medium (ISM) using simulations of local star-forming regions and galactic disks at the resolution affordable in modern cosmological zoom-in simulations. In particular, we present a novel subgrid model for the momentum injection due to radiation pressure and stellar winds from massive stars during early, pre-supernova (pre-SN) evolutionary stages of young star clusters. Early injection of momentum acts to clear out dense gas in star-forming regions, hence limiting star formation. The reduced gas density mitigates radiative losses of thermal feedback energy from subsequent SN explosions. The detailed impact of stellar feedback depends sensitively on the implementation and choice of parameters. Somewhat encouragingly, we find that implementations in which feedback is efficient lead to approximate self-regulation of the global star formation efficiency. We compare simulation results using our feedback implementation to other phenomenological feedback methods, where thermal feedback energy is allowed to dissipate over timescales longer than the formal gas cooling time. We find that simulations with maximal momentum injection suppress star formation to a similar degree as is found in simulations adopting adiabatic thermal feedback. However, different feedback schemes are found to produce significant differences in the density and thermodynamic structure of the ISM, and are hence expected to have a qualitatively different impact on galaxy evolution.

  11. TOWARD A COMPLETE ACCOUNTING OF ENERGY AND MOMENTUM FROM STELLAR FEEDBACK IN GALAXY FORMATION SIMULATIONS

    Agertz, Oscar; Kravtsov, Andrey V.; Leitner, Samuel N.; Gnedin, Nickolay Y.

    2013-01-01

    We investigate the momentum and energy budget of stellar feedback during different stages of stellar evolution, and study its impact on the interstellar medium (ISM) using simulations of local star-forming regions and galactic disks at the resolution affordable in modern cosmological zoom-in simulations. In particular, we present a novel subgrid model for the momentum injection due to radiation pressure and stellar winds from massive stars during early, pre-supernova (pre-SN) evolutionary stages of young star clusters. Early injection of momentum acts to clear out dense gas in star-forming regions, hence limiting star formation. The reduced gas density mitigates radiative losses of thermal feedback energy from subsequent SN explosions. The detailed impact of stellar feedback depends sensitively on the implementation and choice of parameters. Somewhat encouragingly, we find that implementations in which feedback is efficient lead to approximate self-regulation of the global star formation efficiency. We compare simulation results using our feedback implementation to other phenomenological feedback methods, where thermal feedback energy is allowed to dissipate over timescales longer than the formal gas cooling time. We find that simulations with maximal momentum injection suppress star formation to a similar degree as is found in simulations adopting adiabatic thermal feedback. However, different feedback schemes are found to produce significant differences in the density and thermodynamic structure of the ISM, and are hence expected to have a qualitatively different impact on galaxy evolution.

  12. A novel MPPT method for enhancing energy conversion efficiency taking power smoothing into account

    Liu, Jizhen; Meng, Hongmin; Hu, Yang; Lin, Zhongwei; Wang, Wei

    2015-01-01

    Highlights: • We discuss the disadvantages of conventional OTC MPPT method. • We study the relationship between enhancing efficiency and power smoothing. • The conversion efficiency is enhanced and the volatility of power is suppressed. • Small signal analysis is used to verify the effectiveness of proposed method. - Abstract: With the increasing capacity of wind energy conversion system (WECS), the rotational inertia of wind turbine is becoming larger. And the efficiency of energy conversion is significantly reduced by the large inertia. This paper proposes a novel maximum power point tracking (MPPT) method to enhance the efficiency of energy conversion for large-scale wind turbine. Since improving the efficiency may increase the fluctuations of output power, power smoothing is considered as the second control objective. A T-S fuzzy inference system (FIS) is adapted to reduce the fluctuations according to the volatility of wind speed and accelerated rotor speed by regulating the compensation gain. To verify the effectiveness, stability and good dynamic performance of the new method, mechanism analyses, small signal analyses, and simulation studies are carried out based on doubly-fed induction generator (DFIG) wind turbine, respectively. Study results show that both the response speed and the efficiency of proposed method are increased. In addition, the extra fluctuations of output power caused by the high efficiency are reduced effectively by the proposed method with FIS

  13. Integrated inventory-based carbon accounting for energy-induced emissions in Chongming eco-island of Shanghai, China

    Li Qingqing; Guo Ru; Li Fengting; Xia Bingbin

    2012-01-01

    The majority of the total carbon emissions in China are energy induced. A clear understanding of energy-induced carbon emissions is therefore necessary for local communities to develop a better carbon emissions management system. We develop an integrated inventory method for energy-induced carbon emissions accounting in local Chinese communities. The method combines scope and sectoral analyses on the basis of local statistical features. As an outcome four core findings are presented: (1) From 2000 to 2009, the energy-induced carbon emissions of Chongming rapidly increased from 1.75 to 4.90 million tons, with the annual growth rate of 12.12%. (2) Emissions from manufacturing, construction, and household sectors accounted for 84.44%; manufacturing is the biggest emitting sector. (3) Carbon emissions from imported electricity reached a historic high of 22.51% in 2009, indicating the necessity of taking the imported carbon emissions into consideration. (4) In 2008, the per capita carbon emissions of Chongming were lower than that of the United States and Shanghai, but higher than that of the global average. Three strategic approaches are proposed: to optimize industrial structure and improve efficiency, reinforce carbon management for the household sector, and enhance carbon statistics. - Highlights: ► The use of natural gas in the large-sized industrial and commercial sectors is shown. ► This study estimates the market potential and characterizes the energy consumption. ► It makes a selection of technological alternatives for the use of natural gas. ► The residual oil and diesel consumption decline over time by the natural gas use. ► In 2017, the cogeneration could provide 7.7% of total electricity demand in Peru.

  14. High-Resolution Wave Energy Assessment in Shallow Water Accounting for Tides

    Dina Silva

    2016-09-01

    Full Text Available The wave energy in a shallow water location is evaluated considering the influence of the local tide and wind on the wave propagation. The target is the coastal area just north of the Portuguese city of Peniche, where a wave energy converter operates on the sea bottom. A wave modelling system based on SWAN has been implemented and focused on this coastal environment in a multilevel computational scheme. The first three SWAN computational belonging to this wave prediction system were defined using the spherical coordinates. In the highest resolution computational domain, Cartesian coordinates have been considered, with a resolution of 25 m in both directions. An in-depth analysis of the main characteristics of the environmental matrix has been performed. This is based on the results of eight-year model system simulations (2005–2012. New simulations have been carried out in the last two computational domains with the most relevant wave and wind patterns, considering also the tide effect. The results show that the tide level, together with the wind intensity and direction, may influence to a significant degree the wave characteristics. This especially concerns the wave power in the location where the wave converter operates.

  15. Can diffusive shock acceleration in supernova remnants account for high-energy galactic cosmic rays?

    Hillas, A M

    2005-01-01

    Diffusive shock acceleration at the outer front of expanding supernova remnants has provided by far the most popular model for the origin of galactic cosmic rays, and has been the subject of intensive theoretical investigation. But several problems loomed at high energies-how to explain the smooth continuation of the cosmic-ray spectrum far beyond 10 14 eV, the very low level of TeV gamma-ray emission from several supernova remnants, and the very low anisotropy of cosmic rays (seeming to conflict with the short trapping times needed to convert a E -2 source spectrum into the observed E -2.7 spectrum of cosmic rays). However, recent work on the cosmic ray spectrum (especially at KASCADE) strongly indicates that about half of the flux does turn down rather sharply near 3 x 10 15 V rigidity, with a distinct tail extending to just beyond 10 17 V rigidity; whilst a plausible description (Bell and Lucek) of the level of self-generated magnetic fields at the shock fronts of young supernova remnants implies that many SNRs in varying environments might very well generate spectra extending smoothly to just this 'knee' position, and a portion of the exploding red supergiants could extend the spectrum approximately as needed. At low energies, recent progress in relating cosmic ray compositional details to modified shock structure also adds weight to the belief that the model is working on the right lines, converting energy into cosmic rays very efficiently where injection can occur. The low level of TeV gamma-ray flux from many young SNRs is a serious challenge, though it may relate to variations in particle injection efficiency with time. The clear detection of TeV gamma rays from SNRs has now just begun, and predictions of a characteristic curved particle spectrum give a target for new tests by TeV observations. However, the isotropy seriously challenges the assumed cosmic-ray trapping time and hence the shape of the spectrum of particles released from SNRs. There is

  16. PORSCHE Bucharest West 2 - an example of a complex earth energy turning to account

    Aposteanu, Alex; Polizu, Radu; Gavriliuc, Robert

    2007-01-01

    PORSCHE Bucharest West 2, a showroom and auto service (extended onto an area of 3,507 m 2 ) was built in Bucharest in 2006 and was commissioned in August 2006. The HVAC system destined for heating (308 kWt) cooling (313 kWt), ventilation and production of hot water (200 kWht/day), was designed and constructed by ASA Holding SA. It makes use of reversible heat pumps (heating - cooling) with geothermal sources. The performances during the period elapsed from the commissioning has been monitored and analysed. The following conclusions can be highlighted: (a) a consumption of energy resources about 5 times lower then a technically equivalent classical system; (b) CO 2 polluting emissions ten times lower then that of a HVAC classical system; (c) a heating expenditure three times lower then a classical system. These results were obtained by comparing the cases of two buildings (PBV2 and PBV1) where the two different systems were applied, the classical one using thermal boilers burning natural gas and the Air-Air system with VRV thermal pumps, for ventilation and conditioning. Having in view the foreseen rise of natural gas prises the application of the HVAC system based on geothermal source appears to be even more attractive

  17. How to satisfy the energy-momentum conservation law and to take into account Fermi motion of constituents in simulation of compound system interactions

    Uzhinskij, V.V.; Shmakov, S.Yu.

    1988-01-01

    A method is suggested which enables one to take unto account the Fermi motion of nuclear nucleons in Monte-Carlo simulation of exclusive states in hadron-nucleus and nucleus-nucleus interactions and, in hadron-hadron interaction simulation, to take into account the quark transverse momentum without violation of the energy-momentum conservation law

  18. Accounting for co-products in energy use, greenhouse gas emission savings and land use of biodiesel production from vegetable oils

    Corré, W.J.; Conijn, J.G.; Meesters, K.P.H.; Bos, H.L.

    2016-01-01

    Accounting for co-products of vegetable oil production is essential in reviewing the sustainability of biodiesel production, especially since oil crops produce valuable protein-rich co-products in different quantities and qualities. Two accounting methods, allocation on the basis of energy

  19. Method for accounting for γ-γ-coincidences in compu-- ter reconstruction of energy level and γ-transition schemes

    Burmistrov, V.R.

    1979-01-01

    The principle and program of introduction of data on γ-γ- coincidences into the computer program are described. By analogy with the principle of accounting for γ-line intensities while constructing a system of levels according to the reference levels and γ-line spectrum, the ''leaving'' γ-transitions are introduced as an artificial level parameter. This parameter is a list of γ-lines leaving the given level or the lower levels bound with it. As a result of introducing such parameters, the accounting for the data on γ-γ-coincidences amounts to comparing two tables of numbers: a table of γ-line coincidences (an experimental one) and a table of ''leaving'' γ-transitions of every level. The program arranges the γ-lines in the preset system of equations with regard to the γ-line energies, their intensities and data on γ-γ- coincidences, and excludes consideration of the false levels. The calculation results are printed out in tables [ru

  20. Using fluence separation to account for energy spectra dependence in computing dosimetric a-Si EPID images for IMRT fields

    Li Weidong; Siebers, Jeffrey V.; Moore, Joseph A.

    2006-01-01

    This study develops a method to improve the dosimetric accuracy of computed images for an amorphous silicon flat-panel imager. Radially dependent kernels derived from Monte Carlo simulations are convolved with the treatment-planning system's energy fluence. Multileaf collimator (MLC) beam hardening is accounted for by having separate kernels for open and blocked portions of MLC fields. Field-size-dependent output factors are used to account for the field-size dependence of scatter within the imager. Gamma analysis was used to evaluate open and sliding window test fields and intensity modulated patient fields. For each tested field, at least 99.6% of the points had γ<1 with a 3%, 3-mm criteria. With a 2%, 2-mm criteria, between 81% and 100% of points had γ<1. Patient intensity modulated test fields had 94%-100% of the points with γ<1 with a 2%, 2-mm criteria for all six fields tested. This study demonstrates that including the dependencies of kernel and fluence on radius and beam hardening in the convolution improves its accuracy compared with the use of radial and beam-hardening independent kernels; it also demonstrates that the resultant accuracy of the convolution method is sufficient for pretreatment, intensity modulated patient field verification

  1. Report and accounts of the United Kingdom Atomic Energy Authority for the year ended 31 March 1988. Revised ed.

    1988-08-01

    Over the year reviewed, three major changes in the Authority's structure and organisation were made. These are designed to secure a coherent nuclear energy research programme that meets customers needs, to develop new areas of business and to monitor the quality and scientific standards of research within the Authority. The technical report section covers a summary of the 1987-8 position of advanced gas-cooled reactors, pressurized water reactor safety research, the Winfrith reactor, fusion, fuel cycle research, general nuclear safety research, nuclear instrumentation, radiological protection research, safeguards research, underlying research, decommissioning and waste management operations and the fast reactor programme based on the Dounreay prototype fast reactor. Industrial and Environmental technology includes a variety of topics including oil and gas technology and the development of renewable energy sources, especially wind power. The work of each of the Authority's establishments is summarized. There is a separate booklet on the Winfrith research establishment. The accounts for the year to 31 March 1988 are presented. (U.K.)

  2. Input by insight. Implementation of renewable energy in 2050 taking into account macro-economical aspects and fitting-in options in sectors

    Van de Reepe, D.

    2001-11-01

    to the secondary energy carriers, the sectors and the renewable energy sources. This combination leads to the percentual amount of renewable energy in relation to the total secondary energy demand in 2050. Non-energetic use of energy carriers is not taken into account in this investigation because of the complexity and the lack of time. The demand of energy carries for transportation fuel is very uncertain with regard to the use of renewable energy for fulfilling this demand. This is the reason that renewable energy only is used for production of electricity and heat. 75 refs [nl

  3. Structural, geographic, and social factors in urban building energy use: Analysis of aggregated account-level consumption data in a megacity

    Porse, Erik; Derenski, Joshua; Gustafson, Hannah; Elizabeth, Zoe; Pincetl, Stephanie

    2016-01-01

    Residential and commercial buildings comprise approximately forty percent of total energy consumption and carbon dioxide emissions in the U.S. Yet, while California spends $1.5 billion annually on energy efficiency programs, limited research has explored how building energy consumption varies within cities, including the social and structural factors that influence electricity and natural gas use. We present results from an analysis of aggregated account-level utility billing data for energy consumption across the over two million properties in Los Angeles County. Results show that consumption in L.A. County varies widely with geography, income, building characteristics, and climate. Several higher-income areas have greater total energy use per building even in cooler climates, while many lower-income regions rank higher for energy use per square-foot. Energy consumption also correlates with building age, which varies widely throughout the region. Our results demonstrate the many complex and interrelated factors that influence urban energy use. While billing data is critical for devising energy efficiency programs that actually realize estimated savings and promote more sustainable cities, opening access to such data presents significant challenges for protecting personal privacy. The presented approach is adaptable and scalable to cities seeking to develop data-driven policies to reduce building energy use. - Highlights: •Building energy use varies widely across metropolitan Los Angeles. •Building age, household income, home ownership rates, and land use are all correlated with energy consumption. •High-income areas use more energy per building, while lower-income areas use more energy per square-foot. •Account-level energy use data can help local governments devise conservation strategies. •Energy efficiency programs need evaluated using energy consumption data.

  4. Report and accounts of the United Kingdom Atomic Energy Authority for the year ended 31 March 1981 together with the Comptroller and Auditor General's report on the accounts submitted to the Secretary of State for Energy in accordance with the Atomic Energy Authority Act 1954

    1981-01-01

    The report falls under the headings: general (nuclear power development; safety and the environment; fusion; underlying research; Select Committee on Energy; work outside the nuclear power programme; members, organisation and staff; energy conservation; information services; finance); technical (advanced gas-cooled reactor; water-cooled reactors; fast reactor; safety and the environment; nuclear contract work; nuclear fusion; underlying research; work outside the nuclear power programme); appendices (Authority senior staff; functions of Authority establishments; Authority reactors and major facilities); accounts. (U.K.)

  5. Process Accounting

    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.

  6. A consideration of the functional fixation hypothesis, and the effects of accounting data on managerial decision-making in the United Kingdom Atomic Energy Authority

    Webb, J.

    1980-01-01

    The study involves the application of the functional fixation hypothesis, developed by psychology researchers, to accounting. In this context one is concerned with the effect of previous experience with accounting reports, which may condition an individual to assign meanings to accounting outputs according to the label used, regardless of the accounting methods employed. The study then proceeds to look at its effects on the aggregate of investors comprising the capital market. The study then concentrates on the effects of fixation on managers in the United Kingdom Atomic Energy Authority. Managers from two establishments, divided into four experimental groups made decisions on two case studies, which differed only in the accounting method used, and which provided sufficient footnote information to allow conversion to the other method. Differences in decisions were measured, the results showing that, to varying degrees, managers were fixated with 'total costs' and that those who had greater experience of using reports for a variety of decisions, over a period of time, tended to be less fixated and more likely to adjust the numbers presented, where appropriate. Resource allocation appeared to be influenced by changes in overhead allocation procedures. Finally the specific implications of the results to management accounting and to accounting in the Authority are considered, and the importance of producing accounting reports which accurately model reality and which are decision-orientated is stressed, as is the need to break down restricting functional barriers. (author)

  7. Revoking a nuclear licence on account of serious hazards within the meaning of Art. 17 subsection 5 Atomic Energy Act

    Kunth, B.

    1990-01-01

    Revocation for these reasons appears on account of separating the preconditions for recvoation from the legitimateness of the licence, and on account of the authority's duty to deliver the - justified - revocation order, a suitable instrument to enforce decommissioning of nuclear power plants along the lines of continguity risk actions, however, with limited scope in practical application because of the tight precondition elements for a case. (orig.) [de

  8. Building regulations, planning of building constructions and housing development areas taking into account the utilization of solar energy

    Bierhals, R; Schaefer, G; Weigert, D

    1977-01-01

    Complete systems for utilizing solar energy both for hot water preparation and for space heating are available in the FRG today. However, solar technology is unlikely to prevail without governmental support since the plants are still too expensive although there is a principal positive attitude towards solar energy. More knowledge of the process of solar energy utilization is necessary both in the field of building laws, and for building enterprises, architects and planners, if this new form of energy is to succeed.

  9. Exploring futures from an energy perspective. A natural capital accounting model study into the long-term economic development potential of the Netherlands

    Noorman, K.J.

    1995-01-01

    The need to quantify economic activity in physical flows has been stressed several times elsewhere. To relate economic development with 'physical reality', in this thesis Resource Accounting (or Natural Capital Accounting) has been adopted as a method. This physical perspective on sustainable development has been made operational by designing an ECCO (Enhancement of Capital Creation Options) model for the Netherlands using energy as a physical numeraire. The purpose of the model is to investigate the long-term physical aspects of contemporary and future (economic or political) strategies to move the economy towards a more sustainable state and to explore the dynamics of such a process. Chapter 2 deals with the physical nature of economic processes and the fundamental role of thermodynamics in an economic system. Chapter 3 discusses the application of the ECCO paradigm within the context of Natural Capital Accounting methodology. Furthermore, the main structure of an ECCO model is presented. Chapter 4 elaborates on the Dutch model. Historical trends in direct energy use and the methodology of I-O analysis as well as the results of I-O analysis are presented in chapter 5. A method has been developed to estimate the primary energy captured in capital stocks in the diverse ECCO sectors. This method as well as the results, derived from applying this method, are presented in chapter 6. In chapter 7 the application of ECCO as a tool for assessing long term physical consequences of different development strategies is discussed. With respect to reducing the throughput of matter and energy, this study concentrates on energy conservation to reduce the demand for primary energy and the transition to a more sustainable energy supply sector by introducing renewable energy sources. figs., tabs., appendices, refs

  10. Risk-based Operation and Maintenance Approach for Wave Energy Converters Taking Weather Forecast Uncertainties into Account

    Ambühl, Simon; Kramer, Morten Mejlhede; Sørensen, John Dalsgaard

    2016-01-01

    Inspection and maintenance costs are significant contributors to the cost of energy for wave energy converters. Maintenance can be performed after failure (corrective) or before a breakdown (preventive) occurs. Furthermore, helicopter and boat can be used to transport equipment and personnel to t...

  11. Internet accounting

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

    2001-01-01

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

  12. Energy accounting as a policy analysis tool. Prepared for the Committee on Science and Technology, U. S. House of Representatives, Ninety-Fourth Congress, second session by the Environment and Natural Resources Division, Congressional Research Service, Library of Congress

    Gushee, D.E.

    1976-01-01

    Energy accounting or energy analysis is often cited as a basis for support of or objection to policy alternatives when legislation is being considered. This project describes the essential elements of energy accounting, traces its development over the past several years as an analytical technique, and measures its potential utility in policy analysis against its utility as demonstrated to date. Energy accounting is developing on three broad fronts--methodology, energy flow data, and contemporary analyses. It is concluded that energy accounting is worth following, but at present it appears to be of very limited value for current use. Forty articles are presented in appendices in six sections--Spreading Awareness; Critics Begin to Surface; Analytical Methodology; The Nuclear Power Debate; Net Energy Yield of New Energy Supply Systems; and Applications of Energy Analysis to National Economies and to Economic Sectors. (MCW)

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

    Rahman, Sanzidur; Rahman, Md. Sayedur

    2013-01-01

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

  14. BSATOM - package of programs for calculating the energy levels and wave functions of helium-like systems taking into account isotope effects

    Abrashkevich, A.G.; Abrashkevich, D.G.; Vinitskij, S.I.; Puzynin, I.V.

    1989-01-01

    Description of package BCATOM for calculating the energy levels and wave functions of helium-like systems in the hyperspherical adiabatic approach taking into account the isotopic effects is given. The corresponding Sturm-Liouville problems are approximated by the difference method and the high order accuracy finite element method. The obtained generalized algebraic eigenvalue problems are solved by subspace iteration method. Possibilities of the package are demonstrated by calculating the ground state characteristics of a negative hydrogen ion. 33 refs.; 1 fig

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

    Achenbach, Hermann, E-mail: hermann.achenbach@thuenen.de; Diederichs, Stefan K.; Wenker, Jan L.; Rüter, Sebastian

    2016-09-15

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

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

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

    2016-01-01

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

  17. Management Accounting

    John Burns; Martin Quinn; Liz Warren; João Oliveira

    2013-01-01

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

  18. Accounting for beta-particle energy loss to cortical bone via paired-image radiation transport (PIRT)

    Shah, Amish P.; Rajon, Didier A.; Patton, Phillip W.; Jokisch, Derek W.; Bolch, Wesley E.

    2005-01-01

    Current methods of skeletal dose assessment in both medical physics (radionuclide therapy) and health physics (dose reconstruction and risk assessment) rely heavily on a single set of bone and marrow cavity chord-length distributions in which particle energy deposition is tracked within an infinite extent of trabecular spongiosa, with no allowance for particle escape to cortical bone. In the present study, we introduce a paired-image radiation transport (PIRT) model which provides a more realistic three-dimensional (3D) geometry for particle transport in the skeletal site at both microscopic and macroscopic levels of its histology. Ex vivo CT scans were acquired of the pelvis, cranial cap, and individual ribs excised from a 66-year male cadaver (BMI of 22.7 kg m -2 ). For the three skeletal sites, regions of trabecular spongiosa and cortical bone were identified and segmented. Physical sections of interior spongiosa were taken and subjected to microCT imaging. Voxels within the resulting microCT images were then segmented and labeled as regions of bone trabeculae, endosteum, active marrow, and inactive marrow through application of image processing algorithms. The PIRT methodology was then implemented within the EGSNRC radiation transport code whereby electrons of various initial energies are simultaneously tracked within both the ex vivo CT macroimage and the CT microimage of the skeletal site. At initial electron energies greater than 50-200 keV, a divergence in absorbed fractions to active marrow are noted between PIRT model simulations and those estimated under existing techniques of infinite spongiosa transport. Calculations of radionuclide S values under both methodologies imply that current chord-based models may overestimate the absorbed dose to active bone marrow in these skeletal sites by 0% to 27% for low-energy beta emitters ( 33 P, 169 Er, and 177 Lu), by ∼4% to 49% for intermediate-energy beta emitters ( 153 Sm, 186 Re, and 89 Sr), and by ∼14% to

  19. Accounting standards

    Stellinga, B.; Mügge, D.

    2014-01-01

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

  20. Accounting outsourcing

    Linhartová, Lucie

    2012-01-01

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

  1. Nuclear fuel lease accounting

    Danielson, A.H.

    1986-01-01

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

  2. Report and accounts of the United Kingdom Atomic Energy Authority for the year ended 31 March 1980

    1980-01-01

    The report is in two parts: general (International Nuclear Fuel Cycle Evaluation; nuclear power development; safety and the environment; fusion; underlying research in support of reactor development; work outside the nuclear power programme; members, organisation and staff; energy conservation; information services; finance); and technical (advanced gas-cooled reactor; water-cooled reactors; fast reactor; safety and the environment; R and D contract work for the nuclear industry; fusion; underlying research; work outside the nuclear power programme). (U.K.)

  3. CO2 emission accounting for the non-energy use of fossil fuels in Italy. A comparison between NEAT model and the IPCC approaches

    Motta, S. La; Santino, D.; Ancona, P.; Weiss, M.

    2005-01-01

    In this article, we apply the Non-energy Use Emission Accounting Tables (NEAT) model as an independent mass balance approach to Italy in order to estimate total non-energy use and related CO 2 emissions for the year 1990 and the period 1995-1997. The model results are compared with official data according to the IPCC Reference Approach (IPCC-RA) and the IPCC Sectoral Approach (IPCC-SA) of the Italian National Inventory Report. The NEAT results for total non-energy use range between 25.0 and 27.6Mt CO 2 equivalents and are therefore clearly below the values used in the IPCC-RA (31.3-32.8Mt CO 2 equivalents). Our research revealed inconsistencies in the IPCC-RA regarding feedstock consumption (1) of steam crackers in 1990 and (2) for ammonia production in the period of 1995-1997. The CO 2 emissions as determined with NEAT correspond well with official IPCC-SA values for most individual industrial processes. However, the total industrial process emissions are underestimated in the IPCC-SA because CO 2 released from methanol and carbon black production is not taken into account. Moreover, we calculate with NEAT 14-61% higher CO 2 emissions from 'solvent and other product use' than the IPCC-SA. These deviations are caused to some extent by the fact that the IPCC-SA does not account for CO 2 emissions from the consumption of lubricants. In total, we therefore conclude that emissions from the non-energy use of fossil fuels are currently underestimated in the IPCC-SA. Further research is recommended (1) to improve the general accuracy of emission estimates for 'solvent and other product use' in the IPCC-SA and (2) to introduce a definition for non-energy use, which allocates feedstock consumption consistently to either energy use or non-energy use in the IPCC-SA and the IPCC-RA of the Italian National Inventory Report

  4. Cost-benefit assessment of energy efficiency investments: Accounting for future resources, savings and risks in the Australian residential sector

    Morrissey, J.; Meyrick, B.; Sivaraman, D.; Horne, R.E.; Berry, M.

    2013-01-01

    This article focuses on the impact of the discount rate on cost-benefit assessment of investment options for residential building efficiency. An integrated thermal modeling, life cycle costing approach is applied to an extensive sample of dominant house designs for Australian conditions. The relative significance of predicted thermal performance and the applied discount rate on the Present Value of energy savings from alternative investment scenarios is investigated. Costs and benefits are also evaluated at the economy-wide scale, including carbon pricing considerations, and for a test-case household faced with alternative investment options at the point of construction. The influence of the applied discount rate on produced cost-benefit calculations is investigated, as is the interaction between critical cost-benefit input parameters. Findings support that the discounting framework is the primary driver of difference in estimates about costs and benefits of higher standards of efficiency in the residential sector. Results demonstrate that agreement on a low discount rate based on sustainability principals would prioritise those projects with significant environmental benefits. - Highlights: ► High thermal efficiency is a key strategy to limit energy use in buildings. ► Integrated thermal modeling—life-cycle costing methods are applied to dominant house designs. ► The discounting framework is the primary driver of difference in observed costs. ► The selection of optimal performance investment options depends on the discount rate. ► Application of a discount rate of 3.5% or lower favours energy saving projects

  5. New Department of Energy policy and guidance for cost-effectiveness in nuclear materials control and accountability programs

    Van Ryn, G.L.; Zack, N.R.

    1994-01-01

    Recent Department of Energy (DOE) initiatives have given Departmental nuclear facilities the opportunity to take more credit for certain existing safeguards and security systems in determining operational program protection requirements. New policies and guidance are coupled with these initiatives to enhance systems performance in a cost effective and efficient manner as well as to reduce operational costs. The application of these methods and technologies support safety, the reduction of personnel radiation exposure, emergency planning, and inspections by international teams. This discussion will review guidance and policies that support advanced systems and programs to decrease lifetime operational costs without increasing risk

  6. Embedded resource accounting for coupled natural-human systems: An application to water resource impacts of the western U.S. electrical energy trade

    Ruddell, Benjamin L.; Adams, Elizabeth A.; Rushforth, Richard; Tidwell, Vincent C.

    2014-10-01

    In complex coupled natural-human systems (CNH), multitype networks link social, environmental, and economic systems with flows of matter, energy, information, and value. Embedded Resource Accounting (ERA) is a systems analysis framework that includes the indirect connections of a multitype CNH network. ERA is conditioned on perceived system boundaries, which may vary according to the accountant's point of view. Both direct and indirect impacts are implicit whenever two subnetworks interact in such a system; the ratio of two subnetworks' impacts is the embedded intensity. For trade in the services of water, this is understood as the indirect component of a water footprint, and as "virtual water" trade. ERA is a generalization of input-output, footprint, and substance flow methods, and is a type of life cycle analysis. This paper presents results for the water and electrical energy system in the western U.S. This system is dominated by California, which outsources the majority of its water footprint of electrical energy. Electricity trade increases total water consumption for electricity production in the western U.S. by 15% and shifts water use to water-stressed Colorado River Basin States. A systemic underaccounting for water footprints occurs because state-level processes discount a portion of the water footprint occurring outside of the state boundary.

  7. Accounting for anthropic energy flux of traffic in winter urban road surface temperature simulations with TEB model

    Khalifa, A.; Marchetti, M.; Bouilloud, L.; Martin, E.; Bues, M.; Chancibaut, K.

    2015-06-01

    A forecast of the snowfall helps winter coordination operating services, reducing the cost of the maintenance actions, and the environmental impacts caused by an inappropriate use of de-icing. In order to determine the possible accumulation of snow on pavement, the forecast of the road surface temperature (RST) is mandatory. Physical numerical models provide such forecast, and do need an accurate description of the infrastructure along with meteorological parameters. The objective of this study was to build a reliable urban RST forecast with a detailed integration of traffic in the Town Energy Balance (TEB) numerical model for winter maintenance. The study first consisted in generating a physical and consistent description of traffic in the model with all the energy interactions, with two approaches to evaluate the traffic incidence on RST. Experiments were then conducted to measure the traffic effect on RST increase with respect to non circulated areas. These field data were then used for comparison with forecast provided by this traffic-implemented TEB version.

  8. Method of taking into account meson and quark-gluon degrees of freedom in hadron-hadron interactions at low and intermediate energies. Application to NN scattering

    Safronov, A.N.

    1983-01-01

    A system of nonsingular integral equations is formulated for the calculation of hadron-hadron partial amplitudes in the low-and intermediate-energy range taking into account meson and quark-gluon degrees of freedom. The quark-gluon degrees of freedom are included in the framework of the composite-quark-bag model, and the meson degrees of freedom are treated by the methods of the relativistic quantum field theory. It is shown that including the quark-gluon degrees of freedom leads to suppression of meson exchange effects, mostly of heavy meson (rho, ω) exchanges. The method has been applied to the calculation of the 3 S 1 , 1 S 0 , 3 P 0 , 3 P 1 , and 1 P 1 phase shifts for the nucleon-nucleon scattering at the incident nucleon energies T=0-1050 MeV, as well as to the S-wave scattering lengths and effective radii

  9. Environmental economy account for Denmark 1997

    Anon.

    1999-01-01

    The article deals with energy consumption, energy reserves and air pollution in relation to the Danish National Account. The statistics are taken from the separate environment account, which is consistent as 'satellite' to the real national account. The environmental account from Denmark is an example of a system of the so-called NAMEA-type (National Accounting Matrix including Environmental Accounts). (EHS)

  10. Environmental economy account for Denmark 1998

    Anon.

    2000-01-01

    The article deals with energy consumption, energy reserves and air pollution in relation to the Danish National Account. The statistics are taken from the separate environment account, which is consistent as 'satellite' to the real national account. The environmental account from Denmark is an example of a system of the so-called NAMEA-type (National Accounting Matrix including Environmental Accounts). (EHS)

  11. Environmental economy account for Denmark 1999

    Anon.

    2001-01-01

    The article deals with energy consumption, energy reserves and air pollution in relation to the Danish National Account. The statistics are taken from the separate environment account, which is consistent as 'satellite' to the real national account. The environmental account from Denmark is an example of a system of the so-called NAMEA-type (National Accounting Matrix including Environmental Accounts). (EHS)

  12. Accounting for anthropic energy flux of traffic in winter urban road surface temperature simulations with the TEB model

    Khalifa, A.; Marchetti, M.; Bouilloud, L.; Martin, E.; Bues, M.; Chancibaut, K.

    2016-02-01

    Snowfall forecasts help winter maintenance of road networks, ensure better coordination between services, cost control, and a reduction in environmental impacts caused by an inappropriate use of de-icers. In order to determine the possible accumulation of snow on pavements, forecasting the road surface temperature (RST) is mandatory. Weather outstations are used along these networks to identify changes in pavement status, and to make forecasts by analyzing the data they provide. Physical numerical models provide such forecasts, and require an accurate description of the infrastructure along with meteorological parameters. The objective of this study was to build a reliable urban RST forecast with a detailed integration of traffic in the Town Energy Balance (TEB) numerical model for winter maintenance. The study first consisted in generating a physical and consistent description of traffic in the model with two approaches to evaluate traffic incidence on RST. Experiments were then conducted to measure the effect of traffic on RST increase with respect to non-circulated areas. These field data were then used for comparison with the forecast provided by this traffic-implemented TEB version.

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

    Weldu, Yemane W.

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

  14. Tritium accountancy

    Avenhaus, R.; Spannagel, G.

    1995-01-01

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

  15. Accounting assessment

    Kafka S.М.

    2017-03-01

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

  16. Co-operation agreement. The text of the agreement of 25 May 1998 between the International Atomic Energy Agency and the Brazilian-Argentine Agency for accounting and control of nuclear materials

    NONE

    1998-06-25

    The document reproduces the text of the Co-operation Agreement between the International Atomic Energy Agency and the Brazilian-Argentine Agency for Accounting and Control of Nuclear Materials which entered into force on 25 May 1998

  17. Co-operation agreement. The text of the agreement of 25 May 1998 between the International Atomic Energy Agency and the Brazilian-Argentine Agency for accounting and control of nuclear materials

    1998-01-01

    The document reproduces the text of the Co-operation Agreement between the International Atomic Energy Agency and the Brazilian-Argentine Agency for Accounting and Control of Nuclear Materials which entered into force on 25 May 1998

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

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

    2015-08-01

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

  19. Development of a module for taking remuneration under the Renewable Energy Law into account in a model for calculating the economic efficiency of smart electricity grids

    Ludwig, Maximilian Uwe; Toprani, Vipul; Witte, Frank

    2014-01-01

    The enactment of the Law Giving Priority to Renewable Energies (EEG) in 2000 laid the cornerstone for the transformation of the German electricity supply. Since then the proportion of renewable energy in electricity production has grown dramatically, confronting the German network infrastructure, which was initially designed for a centralised supply system, with new problems and challenges. In order to achieve optimal coordination between volatile energy infeeds, electricity storage plants and consumers it is necessary to bring all components involved together in a smart grid. A small-scale grid of this description is currently being operated and investigated on the EUREF Campus in Berlin Schoeneberg. The task of achieving optimal allocation of energy flows and getting the micro smart grid to run accordingly, i.e. at a profit, poses new challenges to all involved. To be able to determine the economic efficiency of smart grids a calculation model was developed which simulates the operation of production and storage plants and takes the behaviour of real consumers into account. The model rates the profitability of investments made in terms of their capital value. In its current version the model still disregards the legal regulations for the remuneration of electricity produced from a mix of renewable resources. These cannot be considered as physically separate in a smart grid. In the present study a module based on EEG provisions was developed which calculates remuneration rates as a function of production and demand at a given moment. This is one of several factors which influence the economic efficiency of smart grids. The study undertakes to identify these factors and describe their influence on the profitability of the total investment.

  20. Central Accountability System (CLAS)

    Hairston, L.A.

    1991-01-01

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

  1. Method of taking into account the meson and quark-gluon degrees of freedom in hadron-hadron interactions at low and intermediate energies. Application to NN scattering

    Safronov, A.N.

    1983-01-01

    A system of nonsingular integral equations is formulated for calculation of the partial-wave amplitudes of hadron-hadron scattering in the region of low and intermediate energies with allowance for the meson and quark-gluon degrees of freedom. The quark-gluon degrees of freedom are taken into account in the framework of the model of composite quark bags, and the meson degrees of freedom by the methods of relativistic quantum field theory. It is shown that inclusion of the quark-gluon degrees of freedom leads to suppression of meson exchange effects, for the most part exchanges of heavy mesons (rho,ω). The method is applied to the calculation of the 3 S 1 , 1 S 0 , 3 P 0 , 3 P 1 , and 1 P 1 phase shifts of nucleon-nucleon scattering in the range of incident-nucleon energies T = 0--1050 MeV, as well as the S-wave scattering lengths and effective ranges

  2. AMERICAN ACCOUNTING

    Mihaela Onica

    2005-01-01

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

  3. Creating a comprehensive, efficient, and sustainable nuclear regulatory structure. A Process Report from the U.S. Department of Energy's Material Protection, Control and Accounting Program

    Davis, Gregory E.; Brownell, Lorilee; Wright, Troy L.; Tuttle, John D.; Cunningham, Mitchel E.; O'Brien, Patricia E.

    2006-01-01

    This paper describes the strategies and process used by the U.S. Department of Energy's (DOE) nuclear Material Protection, Control and Accounting (MPC and A) Regulatory Development Project (RDP) to restructure its support for MPC and A regulations in the Russian Federation. The RDP adopted a project management approach to defining, implementing, and managing an effective nuclear regulatory structure. This approach included defining and developing the regulatory documents necessary to provide the Russian Federation with a comprehensive regulatory structure that supports an effective and sustainable MPC and A Program in Russia. This effort began in February 2005, included a series of three multi-agency meetings in April, June, and July, and culminated in August 2005 in a mutually agreed-upon plan to define and populate the nuclear regulatory system in the Russian Federation for non-military, weapons-usable material. This nuclear regulatory system will address all non-military Category I and II nuclear material at the Russian Federal Atomic Energy Agency (Rosatom), the Russian Agency for Industry (Rosprom), and the Federal Agency for Marine and River Transport (FAMRT) facilities; nuclear material in transport and storage; and nuclear material under the oversight of the Federal Environmental, Industrial and Nuclear Supervisory Service of Russia (Rostechnadzor). The Russian and U.S. MPC and A management teams approved the plan, and the DOE National Nuclear Security Administration's (NNSA) NA-255, Office of Infrastructure and Sustainability (ONIS), is providing funding. The Regulatory Development Project is managed by the Pacific Northwest National Laboratory (PNNL) for the U.S. Department of Energy's (DOE) NNSA

  4. Payroll accounting

    Hodžová, Markéta

    2009-01-01

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

  5. Infrastrukturel Accountability

    Ubbesen, Morten Bonde

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

  6. Development of plans for retrofitting Russian housing, taking into account European competences for increasing its energy efficiency; Entwicklung von Planungs- und Sanierungskonzepten fuer den russischen Wohnungsbau

    Ezhov, Andrey; Himburg, Stefan [Hochschule fuer Technik Berlin (Germany)

    2010-02-15

    There are various options for retrofitting Russian prefabricated concrete-slab buildings of the first period of industrial construction, so-called khrushchevki, with the object of bringing them up to European standards of thermal insulation technology. In the given case the basis of calculations was the German EnEV 2007 (Building Energy Conservation Ordinance). The analysis of sample building data opened up a large range of possibilities for increasing its energy efficiency. For instance, calculations ascertained that relatively inexpensive methods of enhancing a buildings thermal insulation can achieve a significant decrease in energy consumption for heating. In addition, this thesis analyzes possible variations of retrofitting and reconstruction using different types of materials and heating systems. The results clearly illustrate that residential houses e.g. type series 1-507 have a future as comfortable and functional housing space. In fact, and in contrast to common prejudices, their fate is far from hopeless. Even the climatic circumstances of a northern city such as St. Petersburg do not preclude the use of alternative energy sources such as solar energy. On the contrary, it is a conceivable method of support for heating systems. In summary, the investigations show that the retrofitting of prefabricated concrete-slab buildings of the first construction period is a sensible project, especially when taking into account the further development of fossil energy prices. In its most sophisticated form (the passive house), retrofitting will result in energy savings of up to 90 %. [German] Fuer russische Wohnhaeuser der ersten Periode des industriellen Bauens, so genannte ''Chruschtschowki'', besteht ein hoher Sanierungsbedarf. Im Rahmen der nachfolgenden Betrachtungen werden moegliche energetische Sanierungsmassnahmen fuer diese typischen russischen Wohngebaeude vorgestellt. Das Ziel ist eine Angleichung an das europaeische Waermeschutzniveau

  7. Design Accountability

    Koskinen, Ilpo; Krogh, Peter

    2015-01-01

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

  8. On the energy distribution profile of interface states obtained by taking into account of series resistance in Al/TiO2/p-Si (MIS) structures

    Pakma, O.; Serin, N.; Serin, T.; Altindal, S.

    2011-01-01

    The energy distribution profile of the interface states (N ss ) of Al/TiO 2 /p-Si (MIS) structures prepared using the sol-gel method was obtained from the forward bias current-voltage (I-V) characteristics by taking into account both the bias dependence of the effective barrier height (φ e ) and series resistance (R s ) at room temperature. The main electrical parameters of the MIS structure such as ideality factor (n), zero-bias barrier height (φ b0 ) and average series resistance values were found to be 1.69, 0.519 eV and 659 Ω, respectively. This high value of n was attributed to the presence of an interfacial insulator layer at the Al/p-Si interface and the density of interface states (N ss ) localized at the Si/TiO 2 interface. The values of N ss localized at the Si/TiO 2 interface were found with and without the R s at 0.25-E v in the range between 8.4x10 13 and 4.9x10 13 eV -1 cm -2 . In addition, the frequency dependence of capacitance-voltage (C-V) and conductance-voltage (G/ω-V) characteristics of the structures have been investigated by taking into account the effect of N ss and R s at room temperature. It can be found out that the measured C and G/ω are strongly dependent on bias voltage and frequency. -- Research highlights: →We successfully fabricated Al/TiO 2 /p-Si device with interlayer by a sol-gel method. The facts: (i) that the technology of the fabrication of a Al/TiO 2 /p-Si MIS structure much simpler and economical than that for the Si p-n junction and (b) the main advantages of TiO 2 films are low densities of the surface states when compared to SiO 2 .

  9. On the energy distribution profile of interface states obtained by taking into account of series resistance in Al/TiO{sub 2}/p-Si (MIS) structures

    Pakma, O., E-mail: osman@pakma.co [Department of Physics, Faculty of Sciences and Arts, Batman University, Batman (Turkey); Serin, N.; Serin, T. [Department of Engineering Physics, Faculty of Engineering, Ankara University, 06100 Tandogan, Ankara (Turkey); Altindal, S. [Physics Department, Faculty of Arts and Sciences, Gazi University, Teknikokullar, 06500 Ankara (Turkey)

    2011-02-15

    The energy distribution profile of the interface states (N{sub ss}) of Al/TiO{sub 2}/p-Si (MIS) structures prepared using the sol-gel method was obtained from the forward bias current-voltage (I-V) characteristics by taking into account both the bias dependence of the effective barrier height ({phi}{sub e}) and series resistance (R{sub s}) at room temperature. The main electrical parameters of the MIS structure such as ideality factor (n), zero-bias barrier height ({phi}{sub b0}) and average series resistance values were found to be 1.69, 0.519 eV and 659 {Omega}, respectively. This high value of n was attributed to the presence of an interfacial insulator layer at the Al/p-Si interface and the density of interface states (N{sub ss}) localized at the Si/TiO{sub 2} interface. The values of N{sub ss} localized at the Si/TiO{sub 2} interface were found with and without the R{sub s} at 0.25-E{sub v} in the range between 8.4x10{sup 13} and 4.9x10{sup 13} eV{sup -1} cm{sup -2}. In addition, the frequency dependence of capacitance-voltage (C-V) and conductance-voltage (G/{omega}-V) characteristics of the structures have been investigated by taking into account the effect of N{sub ss} and R{sub s} at room temperature. It can be found out that the measured C and G/{omega} are strongly dependent on bias voltage and frequency. -- Research highlights: {yields}We successfully fabricated Al/TiO{sub 2}/p-Si device with interlayer by a sol-gel method. The facts: (i) that the technology of the fabrication of a Al/TiO{sub 2}/p-Si MIS structure much simpler and economical than that for the Si p-n junction and (b) the main advantages of TiO{sub 2} films are low densities of the surface states when compared to SiO{sub 2}.

  10. 10 CFR 75.22 - Accounting records.

    2010-01-01

    ... 10 Energy 2 2010-01-01 2010-01-01 false Accounting records. 75.22 Section 75.22 Energy NUCLEAR... Accounting and Control for Facilities § 75.22 Accounting records. (a) The accounting records required by § 75... determination of the book inventory at any time; (2) All measurement results that are used for determination of...

  11. Creating a Comprehensive, Efficient, and Sustainable Nuclear Regulatory Structure: A Process Report from the U.S. Department of Energy's Material Protection, Control and Accounting Program

    Wright, Troy L.; O'Brien, Patricia E.; Hazel, Michael J.; Tuttle, John D.; Cunningham, Mitchel E.; Schlegel, Steven C.

    2010-01-01

    With the congressionally mandated January 1, 2013 deadline for the U.S. Department of Energy's (DOE) Nuclear Material Protection, Control and Accounting (MPC and A) program to complete its transition of MPC and A responsibility to the Russian Federation, National Nuclear Security Administration (NNSA) management directed its MPC and A program managers and team leaders to demonstrate that work in ongoing programs would lead to successful and timely achievement of these milestones. In the spirit of planning for successful project completion, the NNSA review of the Russian regulatory development process confirmed the critical importance of an effective regulatory system to a sustainable nuclear protection regime and called for an analysis of the existing Russian regulatory structure and the identification of a plan to ensure a complete MPC and A regulatory foundation. This paper describes the systematic process used by DOE's MPC and A Regulatory Development Project (RDP) to develop an effective and sustainable MPC and A regulatory structure in the Russian Federation. This nuclear regulatory system will address all non-military Category I and II nuclear materials at State Corporation for Atomic Energy 'Rosatom,' the Federal Service for Ecological, Technological, and Nuclear Oversight (Rostechnadzor), the Federal Agency for Marine and River Transport (FAMRT, within the Ministry of Transportation), and the Ministry of Industry and Trade (Minpromtorg). The approach to ensuring a complete and comprehensive nuclear regulatory structure includes five sequential steps. The approach was adopted from DOE's project management guidelines and was adapted to the regulatory development task by the RDP. The five steps in the Regulatory Development Process are: (1) Define MPC and A Structural Elements; (2) Analyze the existing regulatory documents using the identified Structural Elements; (3) Validate the analysis with Russian colleagues and define the list of documents to be

  12. Co-operation Agreement. The Text of the Agreement of 25 May 1998 between the International Atomic Energy Agency and the Brazilian-Argentine Agency for Accounting and Control of Nuclear Materials

    1998-01-01

    The text of the Co-operation Agreement between the International Atomic Energy Agency and the Brazilian-Argentine Agency for Accounting and Control of Nuclear Materials is reproduced herein for the information of all Members. The Agreement entered into force on 25 May 1998, pursuant to Article 8 [fr

  13. Co-operation Agreement. The Text of the Agreement of 25 May 1998 between the International Atomic Energy Agency and the Brazilian-Argentine Agency for Accounting and Control of Nuclear Materials

    1998-01-01

    The text of the Co-operation Agreement between the International Atomic Energy Agency and the Brazilian-Argentine Agency for Accounting and Control of Nuclear Materials is reproduced herein for the information of all Members. The Agreement entered into force on 25 May 1998, pursuant to Article 8 [es

  14. Tritium control and accountability instructions

    Wall, W.R.; Cruz, S.L.

    1985-08-01

    This instruction describes the tritium accountability procedures practiced by the Tritium Research Laboratory, at Sandia National Laboratories, Livermore. The accountability procedures are based upon the Sandia National Laboratories, Livermore, Nuclear Materials Operations Manual, SAND83-8036. The Nuclear Materials Operations Manual describes accountability techniques which are in compliance with the Department of Energy 5630 series Orders, Code of Federal Regulations, and Sandia National Laboratories Instructions

  15. Tritium control and accountability instructions

    Wall, W.R.

    1981-03-01

    This instruction describes the tritium accountability procedures practiced by the Tritium Research Laboratory, Building 968 at Sandia National Laboratories, Livermore. The accountability procedures are based upon the Sandia National Laboratories, Livermore, Nuclear Materials Operations Manual, SAND78-8018. The Nuclear Materials Operations Manual describes accountability techniques which are in compliance with the Department of Energy Manual, Code of Federal Regulations, and Sandia National Laboratories Instructions

  16. ACCOUNTING AND AUDIT OPERATIONS ON CURRENT ACCOUNT

    Koblyanska Olena

    2018-03-01

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

  17. 10 CFR 75.33 - Accounting reports.

    2010-01-01

    ... 10 Energy 2 2010-01-01 2010-01-01 false Accounting reports. 75.33 Section 75.33 Energy NUCLEAR REGULATORY COMMISSION (CONTINUED) SAFEGUARDS ON NUCLEAR MATERIAL-IMPLEMENTATION OF US/IAEA AGREEMENT Reports § 75.33 Accounting reports. (a)(1) The accounting reports for each IAEA material balance area must...

  18. STAR facility tritium accountancy

    Pawelko, R. J.; Sharpe, J. P.; Denny, B. J.

    2008-01-01

    The Safety and Tritium Applied Research (STAR) facility has been established to provide a laboratory infrastructure for the fusion community to study tritium science associated with the development of safe fusion energy and other technologies. STAR is a radiological facility with an administrative total tritium inventory limit of 1.5 g (14,429 Ci) [1]. Research studies with moderate tritium quantities and various radionuclides are performed in STAR. Successful operation of the STAR facility requires the ability to receive, inventory, store, dispense tritium to experiments, and to dispose of tritiated waste while accurately monitoring the tritium inventory in the facility. This paper describes tritium accountancy in the STAR facility. A primary accountancy instrument is the tritium Storage and Assay System (SAS): a system designed to receive, assay, store, and dispense tritium to experiments. Presented are the methods used to calibrate and operate the SAS. Accountancy processes utilizing the Tritium Cleanup System (TCS), and the Stack Tritium Monitoring System (STMS) are also discussed. Also presented are the equations used to quantify the amount of tritium being received into the facility, transferred to experiments, and removed from the facility. Finally, the STAR tritium accountability database is discussed. (authors)

  19. Basic concepts of materials accounting

    Markin, J.T.

    1989-01-01

    The importance of accounting for nuclear materials to the efficient, safe, and economical operation of nuclear facilities is introduced, and the following topics are covered: material balance equation; item control areas; material balance uncertainty; decision procedures for materials accounting; conventional and near-real-time accounting; regulatory requirements of the US Department of Energy and the Nuclear Regulatory Commission; and a summary related to the development of a materials accounting system to implement the basic concepts described. The summary includes a section on each of the following: problem definition, system objectives, and system design

  20. Energy and environment - greenhouse effect. The international, european and national actions to control the greenhouse gases emissions: which accounting and which perspectives?

    2001-12-01

    The scientific knowledge concerning the climatic change justifies today immediate fight actions against the greenhouse reinforcement. This fight is based on an ambitious international device which must take into account more global challenges. At the european and national scale, the exploitation of the potential of greenhouse gases reduction must be reinforced and more specially the evolution of the life style. (A.L.B.)

  1. Calculating disadvantage factor for fuel taking into account the neutron energy distribution; Odredjivanje 'disadvantage' faktora goriva sa uracunavanjem energetske raspodele neutrona

    Pop-Jordanov, J [The Institute of Nuclear Sciences Boris Kidric, Vinca, Beograd (Serbia and Montenegro)

    1964-07-01

    Errors in calculating the disadvantage factor are caused by applying the diffusion approximation and one-group method. This paper describes the method for calculating the fuel disadvantage factor by applying a non-diffusion method taking into account neutron thermalization.

  2. National Account Energy Alliance Final Report for the Basin Electric Project at Northern Border Pipeline Company's Compressor Station #7, North Dakota

    Sweetzer, Richard [Exergy Partners Corp.; Leslie, Neil [Gas Technology Institute

    2008-02-01

    A field research test and verification project was conducted at the recovered energy generation plant at Northern Border Pipeline Company Compressor Station #7 (CS#7) near St. Anthony. Recovered energy generation plant equipment was supplied and installed by ORMAT Technologies, Inc. Basin Electric is purchasing the electricity under a purchase power agreement with an ORMAT subsidiary, which owns and operates the plant.

  3. ACCOUNTING HARMONIZATION AND HISTORICAL COST ACCOUNTING

    Valentin Gabriel CRISTEA

    2017-05-01

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

  4. Evaluation of accountability measurements

    Cacic, C.G.

    1988-01-01

    The New Brunswick Laboratory (NBL) is programmatically responsible to the U.S. Department of Energy (DOE) Office of Safeguards and Security (OSS) for providing independent review and evaluation of accountability measurement technology in DOE nuclear facilities. This function is addressed in part through the NBL Safegaurds Measurement Evaluation (SME) Program. The SME Program utilizes both on-site review of measurement methods along with material-specific measurement evaluation studies to provide information concerning the adequacy of subject accountability measurements. This paper reviews SME Program activities for the 1986-87 time period, with emphasis on noted improvements in measurement capabilities. Continued evolution of the SME Program to respond to changing safeguards concerns is discussed

  5. Management accounting approach to analyse energy related CO2 emission: A variance analysis study of top 10 emitters of the world

    Pani, Ratnakar; Mukhopadhyay, Ujjaini

    2013-01-01

    The paper undertakes a decomposition study of carbon dioxide emission of the top ten emitting countries over the period 1980–2007 using variance analysis method, with the objectives of examining the relative importance of the major determining factors, the role of energy structure and impact of liberalisation on emission and exploring the possibilities of arresting emission with simultaneous rise in population and income. The major findings indicate that although rising income and population are the main driving forces, they are neither necessary nor sufficient for increasing emission, rather energy structure and emission intensities are the crucial determinants, pointing towards the fact that a country with higher income and population with proper energy policy may be a low emitter and vice-versa. Since modern energy-intensive production limits the scope of reduction in total energy use, it is necessary to decouple the quantum of energy use from emission through technological upgradation. The results indicate that liberalisation resulted in higher emission. The paper attempts to illustrate the required adjustments in energy structure and suggests necessary policy prescriptions.

  6. Matching indices taking the dynamic hybrid electrical and thermal grids information into account for the decision-making of nZEB on-site renewable energy systems

    Cao, Sunliang; Sirén, Kai

    2015-01-01

    Highlights: • Use dynamic hourly-based grid information (PEF/CEF/tariffs) in nZEB control. • Hourly dynamic primary energy factor, CO 2 factor and tariffs for hybrid grids. • Methodology which links the on-site matching with dynamic grid information. • Multi-objective control indicators reflects both matching and grid information. • The influence of the dynamic grid information on the energy/environment/cost. - Abstract: Future nearly-zero energy buildings (nZEBs) will be involved with the twofold problem of on-site matching and hybrid–grid interactions. Theoretically, the hybrid grids’ information is dynamic, such as primary energy factors, equivalent CO 2 emission factors, and grid tariffs. Regarding primary energy consumption, equivalent CO 2 emissions or the grid cost of the nZEB, the significance of specific aspects of the matching capability, such as on-site energy faction (OEF) and on-site energy matching (OEM), will also become dynamic and variable with respect to the evolution of the grid information. Therefore, the primary goal is to develop a methodology as a multi-objective control criterion for the nZEB energy system, which can reflect both the on-site matching capability and dynamic grid information of environmental or economic impacts. The developed methodology is to quantitatively link the dynamic grid information with the weighting factors of the weighted matching index (WMI), following the monotone relationships between the extended matching indices and grid information. The methodology is implemented in this study to control an nZEB energy system with hybrid grid connections. The results show that the developed methodology can seek an optimised balance between the objectives of maximising the matching capability and minimising the environmental/economic load

  7. MATERIAL CONTROL ACCOUNTING INMM

    Hasty, T.

    2009-06-14

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

  8. Agreement of 13 December 1991 between the Republic of Argentina, the Federative Republic of Brazil, the Brazilian-Argentine Agency for Accounting and Control of Nuclear Materials and the International Atomic Energy Agency for the Application of Safeguards

    1994-03-01

    The text of the Agreement (and the Protocol thereto) between the Republic of Argentina, the Federative Republic of Brazil, the Brazilian-Argentine Agency for Accounting and Control of Nuclear Materials and the International Atomic Energy Agency for the Application of Safeguards is reproduced in this document for the information of all Members. The Agreement was approved by the Agency's Board of Governors on 7 December 1991 and signed in Vienna on 13 December 1991

  9. Forming of the regional core transport network taking into account the allocation of alternative energy sources based on artificial intelligence methods

    Marina ZHURAVSKAYA; Vladimir TARASYAN

    2014-01-01

    In the modern world the alternative energy sources, which considerably depend on a region, play more and more significant role. However, the transition of regions to new energy sources lead to the change of transport and logistic network configuration. The formation of optimal core transport network today is a guarantee of the successful economic development of a region tomorrow. The present article studies the issue of advanced core transport network development in a region based on the ...

  10. An a priori analysis of how solar energy production will affect the balance of payment account in one developing Latin American country

    Stavy, Michael [Chicago, Illinois (United States)

    2000-07-01

    This paper studies a model developing Latin American country (hypotheria) with a weak currency (the hypo is the monetary unit), a trade deficit (including being a net importer of fossil fuels) and a sensitive balance of payments situation. There is an a priori analysis of the effect of domestic solar energy production on Hypotheria's positive effect is the BoP Value of domestic solar energy. Many forms of solar energy are not cost competitive with fossil fuels. Because solar energy production does not emit greenhouse Value and the BoP Value of solar energy should be used to reduce the cost of solar energy projects in Hypotheria and to make the solar energy cost competitive with fossil fuels. [Spanish] Este articulo estudia un modelo de un pais Latinoamericano en desarrollo (Hypoteria) con moneda debil (el hypo es la unidad monetaria), un deficit comercial (incluyendo el ser un importador neto de combustibles fosiles) y un balance precario en la situacion de pagos. Existe un analisis a priori sobre el efecto de la produccion domestica de energia solar en un efecto positivo de Hypoteria que es el Valor de la Balanza de Pagos (BoP) de la energia solar domestica. Muchas formas de energia solar no son competitivas en costo con los combustibles fosiles debido a que la produccion de energia solar no emite un Valor de invernadero, y el Valor de la Balanza de Pagos, debe ser utilizado para reducir los costos de los proyectos de energia solar en Hypoteria y asi hacer el costo de la energia solar competitiva con los combustibles fosiles.

  11. Energy

    Meister, F.; Ott, F.

    2002-01-01

    This chapter gives an overview of the current energy economy in Austria. The Austrian political aims of sustainable development and climate protection imply a reorientation of the Austrian energy policy as a whole. Energy consumption trends (1993-1998), final energy consumption by energy carrier (indexed data 1993-1999), comparative analysis of useful energy demand (1993 and 1999) and final energy consumption of renewable energy sources by sector (1996-1999) in Austria are given. The necessary measures to be taken in order to reduce the energy demand and increased the use of renewable energy are briefly mentioned. Figs. 5. (nevyjel)

  12. Social Responsibility of Accounting

    JINNAI, Yoshiaki

    2011-01-01

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

  13. Energy

    Meister, F.

    2001-01-01

    This chapter of the environmental control report deals with the environmental impact of energy production, energy conversion, atomic energy and renewable energy. The development of the energy consumption in Austria for the years 1993 to 1999 is given for the different energy types. The development of the use of renewable energy sources in Austria is given, different domestic heat-systems are compared, life cycles and environmental balance are outlined. (a.n.)

  14. Accounting Fundamentals for Non-Accountants

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

  15. DO ACCOUNTING PRACTITIONERS USE ACCOUNTING RESEARCH RESULTS?

    ALINA BEATTRICE VLADU

    2015-01-01

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

  16. ACCOUNTING TREATMENTS USED FOR ACCOUNTING SERVICES PROVIDERS

    ŢOGOE GRETI DANIELA; AVRAM MARIOARA; AVRAM COSTIN DANIEL

    2014-01-01

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

  17. Accounting for the constrained availability of land: a comparison of biobased ethanol, polyethylene, and PLA with regard to non-renewable energy use and land use

    Bos, H.; Meesters, K.; Conijn, S.; Corré, W.; Patel, M.K.

    2012-01-01

    In a bio-based economy, chemicals, materials, biofuels, and other forms of energy will be produced from biomass. Pressure on agricultural land will thus increase, calling for highly effi cient solutions in terms of land use, with minimal environmental impacts. In order to gain better insight into

  18. Safeguards Accountability Network accountability and materials management

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

    1985-01-01

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

  19. Evaluation of the discovery potential of an underwater Mediterranean neutrino telescope taking into account the estimated directional resolution and energy of the reconstructed tracks

    Leisos, A.; Tsirigotis, A.G.; Tzamarias, S.E.

    2013-01-01

    We report on the development of search methods for point-like and extended neutrino sources, utilizing the tracking and energy estimation capabilities of an underwater, Very Large Volume Neutrino Telescope (VLVnT). We demonstrate that the developed techniques offer a significant improvement on the telescope's discovery potential. We also present results on the potential of the Mediterranean KM3NeT to discover galactic neutrino sources

  20. ACCOUNTING TREATMENTS USED FOR ACCOUNTING SERVICES PROVIDERS

    ŢOGOE GRETI DANIELA

    2014-08-01

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

  1. Energy

    Bobin, J.L.

    1996-01-01

    Object of sciences and technologies, energy plays a major part in economics and relations between nations. Jean-Louis Bobin, physicist, analyses the relations between man and energy and wonders about fears that delivers nowadays technologies bound to nuclear energy and about the fear of a possible shortage of energy resources. (N.C.). 17 refs., 14 figs., 2 tabs

  2. MANAGING THE LOAD SCHEDULE OF THE ADMINISTRATIVE BUILDING TAKING INTO ACCOUNT EMERGING RISKS WHEN CONNECTING THE KINETIC ENERGY STORAGE TO THE POWER SUPPLY SYSTEM

    S. Yu. Shevchenko

    2017-12-01

    Full Text Available Purpose. The purpose of the paper is to analyze load schedules of the administrative building and develop a structural scheme for connecting the kinetic energy storage in the power supply system of this building, which will allow using it as a consumer regulator, as well as a theoretical study of the risks that arise. Methodology. To conduct the research, the theory of designing internal electrical networks of buildings, the theory of plotting electric load graphs, methods of the theory of electromechanical systems and for analyzing the risk system, the T. Saati method of hierarchies were used. Results. The structure of kinetic energy storage (KES connection to the power supply system of the administrative building is developed and the structural diagram of the KES proposed for installation is given, the average daily winter and summer load schedules are presented, a set of groups and subgroups of risks and their influence on the work of the power supply system of the building are connected with the connection of the KES. Originality. For the first time, the application of the kinetic energy storage in the power supply system of the building with the analysis of emerging risks is considered, which makes it possible to improve the reliability of the developed system and the efficiency of load regulation. Practical value. The application of the proposed scheme will make it possible to use administrative buildings as load regulators of the external power supply system, and also effectively manage the load in the internal power supply system of the building.

  3. Energy

    Foland, Andrew Dean

    2007-01-01

    Energy is the central concept of physics. Unable to be created or destroyed but transformable from one form to another, energy ultimately determines what is and isn''t possible in our universe. This book gives readers an appreciation for the limits of energy and the quantities of energy in the world around them. This fascinating book explores the major forms of energy: kinetic, potential, electrical, chemical, thermal, and nuclear.

  4. Traditional Market Accounting: Management or Financial Accounting?

    Wiyarni, Wiyarni

    2017-01-01

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

  5. Forming of the regional core transport network taking into account the allocation of alternative energy sources based on artificial intelligence methods

    Marina ZHURAVSKAYA

    2014-12-01

    Full Text Available In the modern world the alternative energy sources, which considerably depend on a region, play more and more significant role. However, the transition of regions to new energy sources lead to the change of transport and logistic network configuration. The formation of optimal core transport network today is a guarantee of the successful economic development of a region tomorrow. The present article studies the issue of advanced core transport network development in a region based on the experience of European and Asian countries and the opportunity to adapt the best foreign experience to Russian conditions. On the basis of artificial intelligence methods for forest industry complex of Sverdlovskaya Oblast the algorithm of problem solution of an optimal logistic infrastructure allocation is offered and some results of a regional transport network are presented. These methods allowed to solve the set task in the conditions of information uncertainty. There are suggestions on the improvement of transport and logistic network in the territory of Sverdlovskaya Oblast. Traditionally the logistics of mineral fuel plays main role in regions development. Actually it is required to develop logistic strategic plans to be able to provide different possibilities of power-supply, flexible enough to change with the population density, transport infrastructure and demographics of different regions. The problem of logistic centers allocation was studied by many authors. The approach, offered by the authors of this paper is to solve the set of tasks by applying artificial intelligence methods, such as fuzzy set theory and genetic algorithms.

  6. ABACC's nuclear accounting area

    Nicolas, Ruben O.

    2001-01-01

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

  7. Contributions to the developments in apollo 2 neutron transport code: 1) scattering kernel taking into account the thermal agitation, resonance effect on energy transfers - 2) criteria for the construction of a multigroup mesh

    Ouisloumen, M.

    1989-03-01

    This research thesis reports an investigation of neutron diffusion by the fuel of a nuclear reactor while taking thermal agitation of diffusing nuclei into account. The author adopted the free gas model to describe the atom vibrations in the crystal network. He reports the elaboration of a diffusion law which gives the neutron energy spectrum after collision. Some particular theoretical cases are then studied in order to explain the observed physical phenomena, and to confirm the obtained results. The Monte Carlo method is also used to validate these results. The author presents the various physical criteria which must be met by an energetic grid in order to minimize errors in reaction rate calculations

  8. Delphi Accounts Receivable Module -

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

  9. How "accountable" are accountable care organizations?

    Addicott, Rachael; Shortell, Stephen M

    2014-01-01

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

  10. Annual accounts 1992-93

    1993-06-01

    AEA Technology is the trading name of the United Kingdom Atomic Energy Authority. The principal activity is the provision of high quality scientific and engineering services, consultancy and specialist products across a broad range. During 1992-93, AEA achieved a profit of Pound 23.9M, representing a return of 12.2%. The detailed annual accounts are presented. (UK)

  11. Annual report and accounts 1994

    1994-01-01

    The Annual Report of the Southern Electric Group presents the Chairman's statement, and a review by the Chief Executive which covers productivity and efficiency, VAT, subsidiaries, associated activity, energy efficiency, safety and caring for the environment. This is followed by a financial review, the director's report, and the annual accounts for the year ended 31 March 1994. (UK)

  12. TFTR tritium inventory accountability system

    Saville, C.; Ascione, G.; Elwood, S.; Nagy, A.; Raftopoulos, S.; Rossmassler, R.; Stencel, J.; Voorhees, D.; Tilson, C.

    1995-01-01

    This paper discusses the program, PPPL (Princeton Plasma Physics Laboratory) Material Control and Accountability Plan, that has been implemented to track US Department of Energy's tritium and all other accountable source material. Specifically, this paper details the methods used to measure tritium in various systems at the Tokamak Fusion Test Reactor; resolve inventory differences; perform inventory by difference inside the Tokamak; process and measure plasma exhaust and other effluent gas streams; process, measure and ship scrap or waste tritium on molecular sieve beds; and detail organizational structure of the Material Control and Accountability group. In addition, this paper describes a Unix-based computerized software system developed at PPPL to account for all tritium movements throughout the facility. 5 refs., 2 figs

  13. A Harmonious Accounting Duo?

    Schapperle, Robert F.; Hardiman, Patrick F.

    1992-01-01

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

  14. CARAIBES: the use of a relational data base management system framework to take account radioactive waste produced by the Commissariat a l'Energie Atomique

    Pantera, L.

    2008-01-01

    The French nuclear waste regulation requires the classification of nuclear waste into several categories according to the radioactive activity and the nature of the isotopes. The research carried out in the laboratories of the Commissariat a l'Energie Atomique (CEA) only generates nuclear waste belonging to categories A and B. The waste from category A is divided into two sub-categories: Very Low Level Activity and Low Activity. The waste from category B corresponds to Intermediate Level Activity. According to this classification, a set of constraints to be respected for the processing of the packaging has been established in order to authorize the storage in a final surface repository. These constraints are very drastic and the repositories are managed by an independent institute: the facilities sending the waste to the repositories are regularly audited in order to control the compliance of the final packaging in terms of activity and nature of the waste. Furthermore, there are several kinds of packaging (from big bags to big containers). For each of them, depending on the waste category to be put inside, all the possible verifications and measurements have to be carried out to be sure that the agreement is entirely respected. It is not always easy to control the entire life cycle of waste. First of all, waste is generated in the laboratories of every research centre, which initiates the process of selection of an appropriate repository. In order to reduce the volume of waste, it is often compacted, then solidified in concrete or bitumen, and finally put into a form of packaging, thus making it possible to send it to a repository. Besides the audits of the waste producers, statistical controls are carried out at the repository. When the acceptability framework is not respected, all the shipments are immediately forbidden for the all laboratories, of the concerned centre, for an unspecified period. The consequences are disastrous, both concerning the financial

  15. Principal Areas of Activity to Improve the Monitoring of Nuclear Material Security and Accounting in the Russian Federation Ministry of Atomic Energy, within the Framework of the Program of Cooperation with the United States of America

    Erastov, Victor V.; Cunningham, Mitchel E.

    2004-01-01

    One of the major elements of the Russian Federation state system of accounting and control of nuclear materials (SSAC NM) is a 'universal' oversight system for nuclear materials security covering MPC and A at the federal, agency and enterprise levels. Oversight of SSAC NM has always been considered important by the State. In 1951 an Order of the USSR Council of Ministers created a department responsible for the accounting and storing of nuclear materials at the enterprises. The accounting and storing of NM was assigned to the First Central administrative board of the Council of Ministers of the USSR (the former name of the Ministry of Atomic Energy of Russia). Originally this activity included, in general, oversight of the maintenance of secrecy and security during the performance of various kinds of work connected with special production (classified products and materials). Since 1995, beginning with the enactment of the Federal law 'On the use of atomic energy,' this activity has received additional development beyond organizational-methodological activities. Technical equipment and new technologies have been introduced into work on the control of nuclear materials security (for example, means of controlling access to nuclear material, equipment for detecting radiation from nuclear material, etc.). The questions connected to development and perfection of oversight activity are laid out in the 6th section of the Federal targeted program 'Nuclear and radiation safety of Russia' in which the overall working plan for the creation and perfection of the state system accounting and the control of nuclear material in Russia are described. Russian-American collaboration on MPC and A began nearly simultaneously with the enactment of the Law 'On the use of atomic energy.' The purpose of this collaborative program is the introduction of modern technologies in the area of nuclear materials security to the Russian installations using nuclear materials for industrial and

  16. Energy

    Robertson, William C

    2002-01-01

    Confounded by kinetic energy? Suspect that teaching about simple machines isn t really so simple? Exasperated by electricity? If you fear the study of energy is beyond you, this entertaining book will do more than introduce you to the topic. It will help you actually understand it. At the book s heart are easy-to-grasp explanations of energy basics work, kinetic energy, potential energy, and the transformation of energy and energy as it relates to simple machines, heat energy, temperature, and heat transfer. Irreverent author Bill Robertson suggests activities that bring the basic concepts of energy to life with common household objects. Each chapter ends with a summary and an applications section that uses practical examples such as roller coasters and home heating systems to explain energy transformations and convection cells. The final chapter brings together key concepts in an easy-to-grasp explanation of how electricity is generated. Energy is the second book in the Stop Faking It! series published by NS...

  17. Safeguards Accountability Network accountability and materials management

    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

  18. New Horizons For Accounting: Social Accounting

    Ertuna, Özer

    2012-01-01

    Currently financial accounting function is going through an accelerated transformation. In this transformation the area of interest of the accounting function is expanding to serve the information needs of a greater number of interest groups’ wider spectrum of interests with financial, economic, social and environmental data related to the performance of companies. This transformation is initiated by the developments in stakeholder, corporate social responsibility, sustainability and environm...

  19. Energy

    1975-10-01

    On the occasion of the World Environment Day the Norwegian Ministry for the Environment held a conference on growth problems in energy consumption. The themes which were treated were energy conservation, hydroelectric power, the role of nuclear power, radioactive waste disposal, fossil fuel resources, ecological limits, pollution and international aspects. Nuclear energy forms the main theme of one lecture and an aspect of several others. (JIW)

  20. Energy

    Torriti, Jacopo

    2016-01-01

    The impact of energy policy measures has been assessed with various appraisal and evaluation tools since the 1960s. Decision analysis, environmental impact assessment and strategic environmental assessment are all notable examples of progenitors of Regulatory Impact Assessment (RIA) in the assessment of energy policies, programmes and projects. This chapter provides overview of policy tools which have been historically applied to assess the impacts of energy policies, programmes and projects....

  1. Accounting as Myth Maker

    Kathy Rudkin

    2007-06-01

    Full Text Available Accounting is not only a technical apparatus, but also manifests a societal dimension. Thispaper proposes that accounting is a protean and complex form of myth making, and as suchforms a cohesive tenet in societies. It is argued that there are intrinsic parallels between thetheoretical attributes of myth and accounting practice, and that these mythicalcharacteristics sustain the existence and acceptance of accounting and its consequences insocieties over time. A theoretical exploration of accounting as a form of myth revealsaccounting as pluralistic and culturally sensitive. Such an analysis challenges theoreticalexplanations of accounting that are presented as a “grand narrative” universalunderstanding of accounting. Manifestations of the attributes of myth are described in thecalculus and artefacts of accounting practice to demonstrate how accounting stories andbeliefs are used as a form of myth by individuals to inform and construe their worldpicture.

  2. Accountability in Health Care

    Vrangbæk, Karsten; Byrkjeflot, Haldor

    2016-01-01

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

  3. Energies

    2003-01-01

    In the framework of the National Debate on the energies in a context of a sustainable development some associations for the environment organized a debate on the nuclear interest facing the renewable energies. The first part presents the nuclear energy as a possible solution to fight against the greenhouse effect and the associated problem of the wastes management. The second part gives information on the solar energy and the possibilities of heat and electric power production. A presentation of the FEE (French wind power association) on the situation and the development of the wind power in France, is also provided. (A.L.B.)

  4. Harmonisation of agricultural accounting

    Jaroslav Sedláček

    2007-01-01

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

  5. COMPUTER-ASSISTED ACCOUNTING

    SORIN-CIPRIAN TEIUŞAN

    2009-01-01

    Full Text Available What is computer-assisted accounting? Where is the place and what is the role of the computer in the financial-accounting activity? What is the position and importance of the computer in the accountant’s activity? All these are questions that require scientific research in order to find the answers. The paper approaches the issue of the support granted to the accountant to organize and manage the accounting activity by the computer. Starting from the notions of accounting and computer, the concept of computer-assisted accounting is introduced, it has a general character and it refers to the accounting performed with the help of the computer or using the computer to automate the procedures performed by the person who is doing the accounting activity; this is a concept used to define the computer applications of the accounting activity. The arguments regarding the use of the computer to assist accounting targets the accounting informatization, the automating of the financial-accounting activities and the endowment with modern technology of the contemporary accounting.

  6. Accountability: A Mosaic Image

    Turner, Teri

    1977-01-01

    The problems involved in definition, implementation and control of accountability processes are discussed. It is stated that "...emotional involvement in accountability is one of the most difficult aspects to deal with, the chief emotion being fear". (Author/RW)

  7. Keeping Books of Account

    2009-01-01

    Books of account are a record of a company’s income and spending. These records may be kept in paper or electronic form. The books of account contain the information for preparing the company’s annual financial statements.

  8. Culture and Accounting Practices

    Carataș Maria Alina

    2017-01-01

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

  9. Making Collaborative Innovation Accountable

    Sørensen, Eva

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

  10. TIME MANAGEMENT FOR ACCOUNTANTS

    Cristina Elena BIGIOI

    2016-06-01

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

  11. Accounting Applications---Introduction

    Joshua Ronen

    1980-01-01

    Introduction to special issue on accounting applications. By publishing these papers together in one issue of Management Science we wish to accomplish the dual purpose of exposing management scientists to the application of their discipline to important accounting problems and of allowing management scientists and accountants to interact in areas of research and problem-solving, thus stimulating the interest of readers who are concerned with the problems of accounting.

  12. Cash Advance Accounting: Accounting Regulations and Practices

    Aristita Rotila

    2012-12-01

    Full Text Available It is known the fact that often the entities offer to staff or third parties certain amounts of money, in order to make payments for the entities, such sums being registered differently in the accounting as cash advances. In the case in which the advances are offered in a foreign currency, there is the problem of the exchange rate used when justifying the advance, for the conversion in lei of payments that were carried out. In this article we wanted to signal the effect that the exchange rate, used in the assessment for reflecting in the accounting operations concerning cash advance reimbursements in a foreign currency, has on the information presented in the financial statement. Therewith, we signal some aspects from the content of the accounting regulations, with reference at defining the cash advances, meaning, and the presentation in the balance sheet of cash advances, which, in our opinion, impose clarifications.

  13. Designing account management organizations

    Hart, van der H.W.C.; Kempeners, M.A.

    1999-01-01

    Organizational structures of account management systems are one of the most interesting and controversial parts of account management systems, because of the variety of organizational options that are available. The main focus is on the organization of account management systems and particularly on

  14. Lo Strategic Management Accounting

    G. INVERNIZZI

    2005-01-01

    Il saggio indaga gli aggregati informativi e gli elementi che compongono lo strategic management accounting. Sono quindi analizzate le funzioni svolte nei diversi stadi del processo di gestione strategica osservando il suo ruolo all’interno del management accounting. Infine sono approfonditi i rapporti fra i livelli della gestione strategica e lo strategic management accounting.

  15. Automated Accounting. Instructor Guide.

    Moses, Duane R.

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

  16. Intelligent Accountability in Education

    O'Neill, Onora

    2013-01-01

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

  17. The Accounting Capstone Problem

    Elrod, Henry; Norris, J. T.

    2012-01-01

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

  18. Implementing Replacement Cost Accounting

    1976-12-01

    cost accounting Clickener, John Ross Monterey, California. Naval Postgraduate School http://hdl.handle.net/10945/17810 Downloaded from NPS Archive...Calhoun IMPLEMENTING REPLACEMENT COST ACCOUNTING John Ross CHckener NAVAL POSTGRADUATE SCHOOL Monterey, California THESIS IMPLEMENTING REPLACEMENT COST ...Implementing Replacement Cost Accounting 7. AUTHORS John Ross Clickener READ INSTRUCTIONS BEFORE COMPLETING FORM 3. RECIPIENT’S CATALOG NUMBER 9. TYRE OF

  19. Managerial Accounting. Study Guide.

    Plachta, Leonard E.

    This self-instructional study guide is part of the materials for a college-level programmed course in managerial accounting. The study guide is intended for use by students in conjuction with a separate textbook, Horngren's "Accounting for Management Control: An Introduction," and a workbook, Curry's "Student Guide to Accounting for Management…

  20. The Responsibilities of Accountants

    Ronald F Duska

    2005-01-01

    An accountant is a good accountant if in practicing his craft he is superb in handling the numbers. But a good accountant in handling the numbers can use that skill to misstate earnings to cover a multitude of problems with a company's books while staying within the law. So, the notion of a moral or ethical accountant is not the same as the notion of a good accountant. Our general principle would be that to be ethical a person has a responsibility to fulfil one's role or roles, as long as tha...

  1. Investment accounting in building industry

    Kuesgen, H.

    1982-09-01

    The methods of investment accounting are always required if, as it is usual for buildings, payments are not due once but repeatedly within a period of several years. These payments are presented in a payment model from which an informative and reliable total value of all costs and yields can be derived. The report deals nearly exclusively with the so-called dynamic investment accounting method as it records the payment procedures as to time much more exactly than the static investment accounting method. The problem of continually rising amounts of regular payments as e.g. energy prices can be better represented by the dynamic method. Therefore, the static methods have been dealt with only globally.

  2. The image of accountants

    Baldvinsdottir, Gudrun; Burns, John; Nørreklit, Hanne

    2009-01-01

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

  3. Cost accounting at GKSS

    Hinz, R.

    1979-01-01

    The GKSS has a cost accounting system comprising cost type, cost centre and cost unit accounting which permits of a comprehensive and detailed supervision of the accural of costs and use of funds, makes price setting for outside orders possible and provides the necessary data for decision-making and planning. It fulfills the requirement for an ordered accounting system; it is therefore guaranteed that there exists between financial accounts department and cost accounting a proper demarcation and transition, that costs are accounted fully only on the basis of vouchers and only once, evaluation and distribution are unified and the principle of causation is observed. Two employees are engaged in costs and services accounting. Although we strive to effect adaptations as swiftly as possible, and constantly to adapt refinements and supplementary processes for the improvement of the system, this can only occur within the scope of, and with the exactitude necessary for the required information. (author)

  4. PARADIGM OF ACCOUNTING CHANGE

    Constanta Iacob

    2016-12-01

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

  5. Accounting-related transmission issues

    Niehaus, M.; Bjorn, P.; Pate, G.

    1999-01-01

    Various initiatives have been undertaken by the Federal Energy Regulatory Commission (FERC) to deregulate wholesale electric energy markets. These initiatives have focused on restructuring the transmission systems in the US and recently have culminated in a proposal requiring formation of and participation in regional transmission organizations. The overall form of regulation selected to determine rates for transmission entities as well as underlying regulatory decisions reached on key issues will have profound implications for transmission entities. For example, traditional cost-based regulation would require one set of accounting and reporting rules, while incentive-based regulation may not be subject to those same rules. An overview of some of the major accounting and financial reporting issues that will need to be considered is presented

  6. Cross-sectoral modeling and optimization of a future German energy system, taking energy efficiency measures into account in the building sector; Sektoruebergreifende Modellierung und Optimierung eines zukuenftigen deutschen Energiesystems unter Beruecksichtigung von Energieeffizienzmassnahmen im Gebaeudesektor

    Palzer, Andreas

    2016-07-01

    With the aim of reducing greenhouse gas emissions, comprehensive climate protection measures have already been adopted both nationally and internationally. This raises the question of how economically and ecologically useful system infrastructure looks, which at the same time ensures the supply reliability of all consumers. The regenerative energy model (REMod) presented in this book has been developed to provide answers. The sectors electricity, heat, transport and industry are considered for the first time simultaneous in an energy system model. In particular, in order to satisfy the criterion of reliability of supply, the model calculates the energy flows in hourly resolution for the period from today (2015) to 2050. The system is optimized with regard to minimum overall costs and under the boundary condition that a maximum set quantity of permitted greenhouse gas emissions is not exceed. On the example of Germany (REMod-D), the results show that, in particular, the interaction of the sectors can lead to strong differences in the design of the system infrastructure. [German] Mit dem Ziel den Ausstoss der Treibhausgase zu reduzieren, wurden bereits national wie international umfangreiche Klimaschutzmassnahmen verabschiedet. Hieraus ergibt sich die Frage wie eine oekonomisch und oekologisch sinnvolle Systeminfrastruktur aussieht, die gleichzeitig die Versorgungssicherheit aller Verbraucher gewaehrleistet. Das in diesem Buch vorgestellte Regenerative Energien Modell (REMod) wurde entwickelt um hierauf Antworten zu liefern. Beruecksichtigt werden erstmalig in einem Energiesystemmodell die Sektoren Strom, Waerme, Verkehr und Industrie gleichzeitig. Insbesondere um dem Kriterium der Versorgungssicherheit gerecht zu werden, berechnet das Modell die Energiefluesse in stuendlicher Aufloesung fuer den Zeitraum von heute (2015) bis 2050. Optimiert wird das System hinsichtlich minimaler Gesamtkosten und unter der Randbedingung, dass eine maximal vorgegebene Menge erlaubter

  7. Material control and accountability alternatives

    1991-01-01

    Department of Energy and Nuclear Regulatory Commission regulations governing material control and accountability in nuclear facilities have become more restrictive in the past decade, especially in areas that address the insider threat. As the insider threat receives greater credibility, regulations have been strengthened to increase the probability of detecting insider activity and to prevent removal of a significant quantity of Special Nuclear Material (SNM) from areas under control of the protective force

  8. Accounting organizing development tendencies

    G.I. Lyakhovich

    2017-12-01

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

  9. Environmental economy account for Denmark 2003

    Anon.

    2005-01-01

    The environmental economy account for Denmark shows that the contribution to acidification in Denmark increased with 1% from 2002 to 2003, while the contribution to the greenhouse effect increased with 11,3%. The latter covers an increase of 19,3 % from the energy supply and an increase of 22,4% from Danish ships' bunkering outside Denmark. The environmental account for Denmark presents accounts of the energy consumption (and water consumption) of the industrial branches and the households together with their emission of pollutants to the atmosphere. The account also contains information about the environmental taxes and subsidies that rest with industry and households. Finally, volume and value are presented of the oil and gas reserves in the North Sea. The environmental account combines environmental data with the Danish National Accounts, making it possible to analyse the relation between economy and environment. (ln)

  10. Environmental economy account for Denmark 2001

    Anon.

    2003-01-01

    The environmental economy account for Denmark shows that the contribution to acidification in Denmark decreased with 11% from 2000 to 2001 while the contribution to the greenhouse effect decreased with 0,4%. The latter must be seen in relation to the fact that the contribution from energy consumption increased with 5,4% and that the contribution from Danish ships' bunkering outside Denmark decreased with 7,7%. The environmental account for Denmark presents accounts of the consumption of energy (and water) of the industrial branches and the households together with their emission of pollutants to the atmosphere. The account also contains information about the environmental taxes and subsidies that rest with industry and households. Finally volume and value are presented for the oil and gas reserves in the North Sea. The environmental account combines environmental data with the Danish National Accounts making it possible to analyse the relation between economy and environment. (ln)

  11. Emerging accounting trends accounting for leases.

    Valletta, Robert; Huggins, Brian

    2010-12-01

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

  12. Goals and Psychological Accounting

    Koch, Alexander Karl; Nafziger, Julia

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

  13. Accounting for Quality

    Pflueger, Dane

    2015-01-01

    Background Accounting-that is, standardized measurement, public reporting, performance evaluation and managerial control-is commonly seen to provide the core infrastructure for quality improvement in healthcare. Yet, accounting successfully for quality has been a problematic endeavor, often......, but that it would need to be understood and operationalized in new ways in order to contribute to this end. Proposals for this new way of advancing accounting are discussed. They include the cultivation of overlapping and even conflicting measures of quality, the evaluation of accounting regimes in terms of what...... producing dysfunctional effects. This has raised questions about the appropriate role for accounting in achieving quality improvement. This paper contributes to this debate by contrasting the specific way in which accounting is understood and operationalized for quality improvement in the UK National Health...

  14. The Harmonization of Accounting

    Hajnal Noémi

    2017-11-01

    Full Text Available The development and configuration of the regulatory framework of the accounting systems in Romania and Hungary took place in different ways. Among the reasons for the diversities in these countries’ accounting systems, the following can be certainly mentioned: different purposes of taxation, legal structure, the accountancy’s connection with the corporate law and family law, diversification on corporate financing policy, and cultural heterogeneity. Both countries quickly caught up with the international accounting harmonization standards. The adaptation of the international accounting standards has many advantages and disadvantages; these have been discussed in several previous researches. This paper aims at comparing the Romanian and Hungarian states’ accounting regulations from the early 1990s, which were implemented in order to harmonize the states’ accountancy regulations with the international standards, and their impact on the economy, based on secondary analysis.

  15. Harmonisation of agricultural accounting

    Jaroslav Sedláček

    2007-01-01

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

  16. Accounting for carbon

    Lovell, Heather; Sales de Aguiar, Thereza; Bebbington, Jan; Larrinaga-Gonzalez, Carlos; International Emissions Trading Association

    2010-01-01

    ACCA working in partnership with IETA This report reveals how large emitters in the European Emissions Trading Scheme (EU ETS) are accounting for emission allowances. The diversity of emission-allowance accounting practices being used in Europe shows carbon financial accounting to be in its formative stages - rules and practices are still unsettled. With this report, ACCA, in partnership with IETA, is opening up the debate to a wider international audience. Publisher PDF

  17. Millennium Challenge Account

    Tarnoff, Curt

    2008-01-01

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

  18. 18 CFR 367.5 - Accounting period.

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Accounting period. 367.5 Section 367.5 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION... Instructions § 367.5 Accounting period. Each service company must keep its books on a monthly basis so that for...

  19. 18 CFR 367.20 - Depreciation accounting.

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Depreciation accounting. 367.20 Section 367.20 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION... Instructions § 367.20 Depreciation accounting. (a) Method. Service companies must use a method of depreciation...

  20. Cash Advance Accounting: Accounting Regulations and Practices

    Aristita Rotila

    2012-01-01

    It is known the fact that often the entities offer to staff or third parties certain amounts of money, in order to make payments for the entities, such sums being registered differently in the accounting as cash advances. In the case in which the advances are offered in a foreign currency, there is the problem of the exchange rate used when justifying the advance, for the conversion in lei of payments that were carried out. In this article we wanted to signal the effect that the exchange rate...

  1. Accounting as an Engine

    Revellino, Silvana; Mouritsen, Jan

    2015-01-01

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

  2. Accounting Faculty Internships

    Jill Christopher

    2013-06-01

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

  3. Computerizing the Accounting Curriculum.

    Nash, John F.; England, Thomas G.

    1986-01-01

    Discusses the use of computers in college accounting courses. Argues that the success of new efforts in using computers in teaching accounting is dependent upon increasing instructors' computer skills, and choosing appropriate hardware and software, including commercially available business software packages. (TW)

  4. Ghana : Accounting and Auditing

    World Bank

    2004-01-01

    This report provides an assessment of accounting and auditing practices within the context of the Ghana institutional framework to ensure the quality of corporate financial reporting. The accounting and auditing practices in Ghana suffer from institutional weaknesses in regulation, compliance, and enforcement of standards and rules. Various weaknesses were identified in the laws and regula...

  5. Basis of accountability system

    Anon.

    1981-01-01

    The first part of this presentation describes in an introductory manner the accountability design approach which is used for the Model Plant in order to meet US safeguards requirements. The general requirements for the US national system are first presented. Next, the approach taken to meet each general requirement is described. The general concepts and principles of the accountability system are introduced. The second part of this presentation describes some basic concepts and techniques used in the model plant accounting system and relates them to US safeguards requirements. The specifics and mechanics of the model plant accounting system are presented in the third part. The purpose of this session is to enable participants to: (1) understand how the accounting system is designed to meet safeguards criteria for both IAEA and State Systems; (2) understand the principles of materials accounting used to account for element and isotope in the model plant; (3) understand how the computer-based accounting system operates to meet the above objectives

  6. Georgia : Accounting and Auditing

    World Bank

    2007-01-01

    This report provides an assessment of accounting, financial reporting and auditing requirements and practices within the enterprise and financial sectors in Georgia. The report uses International Financial Reporting Standards (IFRS), International Standards on Auditing (ISA) and draws on international experience and good practices in the field of accounting and audit regulation, including in ...

  7. Towards ecosystem accounting

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

    2015-01-01

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

  8. Accountability: Brand L.

    Lessinger, Leon M.

    Effective accountability always involves four essential elements: Knowledge of what is required, knowledge of who is responsible to whom, knowledge of how to be successful, and knowledge of the consequences of not being successful. The movement in education now called accountability has added the additional requirement that educators stipulate the…

  9. Internet accounting dictionaries

    Nielsen, Sandro; Mourier, Lise

    2005-01-01

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

  10. Peru : Accounting and Auditing

    World Bank

    2004-01-01

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

  11. Deterrents to Accountability.

    Hencley, Stephen P.

    This speech assesses potential deterrents to the implementation of accountability in education. The author divides these deterrents into (1) philosophical-ideological; humanist-behaviorist conflicts, individuality versus "techno-urban fascism," and accountability systems tied to the achievement of cognitive objectives at the lower end of Bloom's…

  12. Public Accountancy Handbook.

    New York State Education Dept., Albany. Office of the Professions.

    A reference guide to laws, rules, and regulations that govern public accountancy practice in New York State is presented. In addition to identifying licensing requirements/procedures for certified public accountants, general provisions of Title VIII of the Education Law are covered, along with state management, professional misconduct, and…

  13. PLATO IV Accountancy Index.

    Pondy, Dorothy, Comp.

    The catalog was compiled to assist instructors in planning community college and university curricula using the 48 computer-assisted accountancy lessons available on PLATO IV (Programmed Logic for Automatic Teaching Operation) for first semester accounting courses. It contains information on lesson access, lists of acceptable abbreviations for…

  14. Accounting and strategising

    Jørgensen, Brian; Messner, Martin

    2010-01-01

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

  15. Particularities of farm accounting

    Lapteș, R.

    2012-01-01

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

  16. Tritium accountancy in fusion systems

    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)

  17. 10 CFR 1008.18 - Accounting for disclosures.

    2010-01-01

    ... 10 Energy 4 2010-01-01 2010-01-01 false Accounting for disclosures. 1008.18 Section 1008.18 Energy... Parties § 1008.18 Accounting for disclosures. (a) For each disclosure of information contained in a system... accounting of: (1) The date, nature, and purposes of each disclosure of a record made to any person or to...

  18. 10 CFR 74.59 - Quality assurance and accounting requirements.

    2010-01-01

    ... measurement system in question must not be used for material control and accounting purposes until it has been... 10 Energy 2 2010-01-01 2010-01-01 false Quality assurance and accounting requirements. 74.59 Section 74.59 Energy NUCLEAR REGULATORY COMMISSION (CONTINUED) MATERIAL CONTROL AND ACCOUNTING OF SPECIAL...

  19. 77 FR 43542 - Cost Accounting Standards: Cost Accounting Standards 412 and 413-Cost Accounting Standards...

    2012-07-25

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

  20. When accounting was economics

    Mieczysław Dobija

    2015-04-01

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

  1. Methodology of sustainability accounting

    O.H. Sokil

    2017-03-01

    Full Text Available Modern challenges of the theory and methodology of accounting are realized through the formation and implementation of new concepts, the purpose of which is to meet the needs of users in standard and unique information. The development of a methodology for sustainability accounting is a key aspect of the management of an economic entity. The purpose of the article is to form the methodological bases of accounting for sustainable development and determine its goals, objectives, object, subject, methods, functions and key aspects. The author analyzes the theoretical bases of the definition and considers the components of the traditional accounting methodology. Generalized structural diagram of the methodology for accounting for sustainable development is offered in the article. The complex of methods and principles of sustainable development accounting for systematized and non-standard provisions has been systematized. The new system of theoretical and methodological provisions of accounting for sustainable development is justified in the context of determining its purpose, objective, subject, object, methods, functions and key aspects.

  2. Accounting for productivity

    Aiyar, Shekhar; Dalgaard, Carl-Johan Lars

    2009-01-01

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

  3. Integrated material accountancy system

    Calabozo, M.; Buiza, A.

    1991-01-01

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

  4. Management and cost accounting

    Drury, Colin

    1992-01-01

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

  5. Environmental accounting and statistics

    Bartelmus, P.L.P.

    1992-01-01

    The objective of sustainable development is to integrate environmental concerns with mainstream socio-economic policies. Integrated policies need to be supported by integrated data. Environmental accounting achieves this integration by incorporating environmental costs and benefits into conventional national accounts. Modified accounting aggregates can thus be used in defining and measuring environmentally sound and sustainable economic growth. Further development objectives need to be assessed by more comprehensive, though necessarily less integrative, systems of environmental statistics and indicators. Integrative frameworks for the different statistical systems in the fields of economy, environment and population would facilitate the provision of comparable data for the analysis of integrated development. (author). 19 refs, 2 figs, 2 tabs

  6. Beyond safety accountability

    Geller, E Scott

    2001-01-01

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

  7. 10 CFR 35.406 - Brachytherapy sources accountability.

    2010-01-01

    ... 10 Energy 1 2010-01-01 2010-01-01 false Brachytherapy sources accountability. 35.406 Section 35....406 Brachytherapy sources accountability. (a) A licensee shall maintain accountability at all times... area. (c) A licensee shall maintain a record of the brachytherapy source accountability in accordance...

  8. IRBA SERIES : Accounting In Japan

    Arai, Kiyomitsu

    1994-01-01

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

  9. Basic Financial Accounting

    Wiborg, Karsten

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

  10. Individuals Account Review

    Scott, Donald

    2004-01-01

    .... This report was commissioned by Navy Personnel Command (NPC) to: (1) review and analyze the IA to determine if current accounting methods accurately capture the number of personnel included in the IA; (2...

  11. Nuclear material accounting handbook

    2008-01-01

    The handbook documents existing best practices and methods used to account for nuclear material and to prepare the required nuclear material accounting reports for submission to the IAEA. It provides a description of the processes and steps necessary for the establishment, implementation and maintenance of nuclear material accounting and control at the material balance area, facility and State levels, and defines the relevant terms. This handbook serves the needs of State personnel at various levels, including State authorities, facility operators and participants in training programmes. It can assist in developing and maintaining accounting systems which will support a State's ability to account for its nuclear material such that the IAEA can verify State declarations, and at the same time support the State's ability to ensure its nuclear security. In addition, the handbook is useful for IAEA staff, who is closely involved with nuclear material accounting. The handbook includes the steps and procedures a State needs to set up and maintain to provide assurance that it can account for its nuclear material and submit the prescribed nuclear material accounting reports defined in Section 1 and described in Sections 3 and 4 in terms of the relevant agreement(s), thereby enabling the IAEA to discharge its verification function as defined in Section 1 and described in Sections 3 and 4. The contents of the handbook are based on the model safeguards agreement and, where applicable, there will also be reference to the model additional protocol. As a State using The handbook consists of five sections. In Section 1, definitions or descriptions of terms used are provided in relation to where the IAEA applies safeguards or, for that matter, accounting for and control of nuclear material in a State. The IAEA's approach in applying safeguards in a State is also defined and briefly described, with special emphasis on verification. In Section 2, the obligations of the State

  12. Whole of Government Accounts

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

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

  13. Valuation and creative accounting

    Maria Madalina VOINEA

    2014-06-01

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

  14. PLACING ACCOUNTING AMONG SCIENCES

    Mihai Deju

    2013-12-01

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

  15. Species accounts. Chapter 4

    Margaret K. Trani; W. Mark Ford; Brian R., eds. Chapman

    2007-01-01

    Narrative accounts for each species are presented by several authors in a consistent format to convey specific information relative to that mammal. The orders are arranged phylogenetically; families and species are arranged alphabetically to facilitate finding a particular species.

  16. Automated Analysis of Accountability

    Bruni, Alessandro; Giustolisi, Rosario; Schürmann, Carsten

    2017-01-01

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

  17. Management accounting for hospitals

    information for further analysis within the medical fraternity, often predominantly for ... account for the various aspects from a financial perspective. The divide between ... decision-making, which enhances health care delivery. To succeed, the ...

  18. Nanotechnology and accounting issues

    Abedalqader Rababah

    2017-01-01

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

  19. The marketization of accountancy

    Picard, Claire-France

    2015-01-01

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

  20. Accounting for Universities’ Impact

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

    2015-01-01

    We present an approach that aims to comprehensively account for scientists’ academic engagement and commercialization activities. While previous research has pointed to the economic and social impact of these activities, it has also been hampered by the difficulties of accurately quantifying them....... Our approach complements university administrative records with data retrieved from external sources and surveys to quantify academic consulting, patenting, and academic entrepreneurship. This allows us to accurately account for ‘independent’ activity, i.e., academic engagement and commercialization...

  1. A nutrition mathematical model to account for dietary supply and requirements of energy and nutrients for domesticated small ruminants: the development and evaluation of the Small Ruminant Nutrition System

    Luis Orlindo Tedeschi

    2008-07-01

    Full Text Available A mechanistic model that predicts nutrient requirements and biological values of feeds for sheep (Cornell Net Carbohydrate and Protein System; CNCPS-S was expanded to include goats and the name was changed to the Small Ruminant Nutrition System (SRNS. The SRNS uses animal and environmental factors to predict metabolizable energy (ME and protein, and Ca and P requirements. Requirements for goats in the SRNS are predicted based on the equations developed for CNCPS-S, modified to account for specific requirements of goats, including maintenance, lactation, and pregnancy requirements, and body reserves. Feed biological values are predicted based on carbohydrate and protein fractions and their ruminal fermentation rates, forage, concentrate and liquid passage rates, and microbial growth. The evaluation of the SRNS for sheep using published papers (19 treatment means indicated no mean bias (MB; 1.1 g/100 g and low root mean square prediction error (RMSPE; 3.6 g/100g when predicting dietary organic matter digestibility for diets not deficient in ruminal nitrogen. The SRNS accurately predicted gains and losses of shrunk body weight (SBW of adult sheep (15 treatment means; MB = 5.8 g/d and RMSPE = 30 g/d when diets were not deficient in ruminal nitrogen. The SRNS for sheep had MB varying from -34 to 1 g/d and RSME varying from 37 to 56 g/d when predicting average daily gain (ADG of growing lambs (42 treatment means. The evaluation of the SRNS for goats based on literature data showed accurate predictions for ADG of kids (31 treatment means; RMSEP = 32.5 g/d; r2= 0.85; concordance correlation coefficient, CCC, = 0.91, daily ME intake (21 treatment means; RMSEP = 0.24 Mcal/d g/d; r2 = 0.99; CCC = 0.99, and energy balance (21 treatment means; RMSEP = 0.20 Mcal/d g/d; r2 = 0.87; CCC = 0.90 of goats. In conclusion, the SRNS for sheep can accurately predict dietary organic matter digestibility, ADG of growing lambs and changes in SBW of mature sheep. The SRNS

  2. Verification Account Management System (VAMS)

    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...

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

    Schillemans, Thomas

    2015-01-01

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

  4. Environmental economy account for Denmark 2004

    Anon.

    2006-01-01

    The environmental economy account for Denmark shows that the contribution to acidification in Denmark decreased with 5,2% from 2003 to 2004, while the contribution to the greenhouse effect decreased with 4,4%. The reserves of petroleum and natural gas increased in 2004 with 14 b.DKK to 232 b.DKK. The environmental account for Denmark presents accounts of the energy consumption (and water consumption) of the industrial branches and the households together with their emission of pollutants to the atmosphere. The account also contains information about the environmental taxes and subsidies that rest with industry and households. Finally, volume and value are presented of the oil and gas reserves in the North Sea. The environmental account combines environmental data with the Danish National Accounts, making it possible to analyse the relation between economy and environment. (ln)

  5. Accounting for the environment.

    Lutz, E; Munasinghe, M

    1991-03-01

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

  6. Greenhouse gas accounting and waste management.

    Gentil, Emmanuel; Christensen, Thomas H; Aoustin, Emmanuelle

    2009-11-01

    Accounting of emissions of greenhouse gas (GHG) is a major focus within waste management. This paper analyses and compares the four main types of GHG accounting in waste management including their special features and approaches: the national accounting, with reference to the Intergovernmental Panel on Climate Change (IPCC), the corporate level, as part of the annual reporting on environmental issues and social responsibility, life-cycle assessment (LCA), as an environmental basis for assessing waste management systems and technologies, and finally, the carbon trading methodology, and more specifically, the clean development mechanism (CDM) methodology, introduced to support cost-effective reduction in GHG emissions. These types of GHG accounting, in principle, have a common starting point in technical data on GHG emissions from specific waste technologies and plants, but the limited availability of data and, moreover, the different scopes of the accounting lead to many ways of quantifying emissions and producing the accounts. The importance of transparency in GHG accounting is emphasised regarding waste type, waste composition, time period considered, GHGs included, global warming potential (GWP) assigned to the GHGs, counting of biogenic carbon dioxide, choice of system boundaries, interactions with the energy system, and generic emissions factors. In order to enhance transparency and consistency, a format called the upstream-operating-downstream framework (UOD) is proposed for reporting basic technology-related data regarding GHG issues including a clear distinction between direct emissions from waste management technologies, indirect upstream (use of energy and materials) and indirect downstream (production of energy, delivery of secondary materials) activities.

  7. Accounting for Universities’ Impact

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

    2015-01-01

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

  8. Generational Accounting in Iran

    Mahdi Salehi

    2013-09-01

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

  9. International Business Cycle Accounting

    Keisuke Otsu

    2009-01-01

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

  10. Global Account Management

    Hollensen, Svend; Wulff, Vlad Stefan

    2012-01-01

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

  11. Environmental economy account for Denmark 2000

    Anon.

    2002-01-01

    The article deals with energy consumption, emission of pollutants to the atmosphere, water consumption, and environmental taxes and subsidies in relation to the Danish National Accounts. Furthermore the article presents status of the values of the petroleum and gas reserves. The environmental-economic account for Denmark shows that the contribution to the greenhouse effect has increased with 9% while the acidification in Denmark has decreased with 45% from 1999 to 2000. This must be seen in relation to the fact that the economic activities in the same period have increased with 26%. The information presented in the environmental-economic account can be used to show so-called profiles of the consumption and production branches where a comparison is made of the branches for several areas and dimensions. Industry etc. accounts for 17% of the total employment representing 26% of the total production value, and it uses 37% of the gross energy consumption. (LN)

  12. Accounting for Organizational Innovations

    Waldorff, Susanne Boch

    2013-01-01

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

  13. Accounting for Fetal Origins

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

    2017-01-01

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

  14. Narrative accounting disclosures

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

    2015-01-01

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

  15. Account 1983-84

    1984-01-01

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

  16. Professional Capital as Accountability

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

    2015-01-01

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

  17. Essays in Financial Accounting

    T. Jiao (Tao)

    2009-01-01

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

  18. Social accounting in Albania

    Gentiana Filipi

    2014-03-01

    Full Text Available Social accounting is the process of communicating the social and environmental effects of organizations economic actions to particular interest groups within society and to society at large. This research paper is focused on the concepts of social and environmental accounting, viewed as an important part of the Albanian policy preparation for European Union integration. Presently, however, the EU notion of corporate engagement and Social accounting is still a new concept in the region. The paper aims to reveal the Albanian reality, as a country with strong aspiration toward EU. For this purpose we have analysed the main initiatives and projects implemented in the region and in Albania aimed at developing corporate social responsibility (CSR. This paper examines the applicable and relevant paragraphs of the global financial reporting standards (IFRS. The relevant paragraphs for environmental accounting have been analyzed in relation to the environmental financial reporting. We believe that this research may serve as a starting point for further studies on this topic. This paper concludes that social and environmental reporting practices are increasing day by day in the region. In Albania the awareness of CSR and how it can be applied is still quite low, perceived mainly as an opportunity to adopt international standards and engage in environmental protection. Hence we believe that improvements in quality of environmental financial reporting are required.

  19. Educational Accounting Procedures.

    Tidwell, Sam B.

    This chapter of "Principles of School Business Management" reviews the functions, procedures, and reports with which school business officials must be familiar in order to interpret and make decisions regarding the school district's financial position. Among the accounting functions discussed are financial management, internal auditing,…

  20. Accounting 202, 302.

    Manitoba Dept. of Education, Winnipeg.

    This teaching guide consists of guidelines for conducting two secondary-level introductory accounting courses. Intended for vocational business education students, the courses are designed to introduce financial principles and practices important to personal and business life, to promote development of clerical and bookkeeping skills sufficient…

  1. Accounting for Independent Schools.

    Sonenstein, Burton

    The diversity of independent schools in size, function, and mode of operation has resulted in a considerable variety of accounting principles and practices. This lack of uniformity has tended to make understanding, evaluation, and comparison of independent schools' financial statements a difficult and sometimes impossible task. This manual has…

  2. Making Accounting Tutorials Enjoyable

    Bargate, Karen

    2018-01-01

    This paper emanates from a case study which focussed on 15 Managerial Accounting and Financial Management (MAFM) students' "enjoyment" of learning MAFM in an 18-week Writing Intensive Tutorial (WIT) programme. Interactive Qualitative Analysis (IQA) was used for the research design and as a data analysis tool. Following IQA protocols…

  3. Decentralisation, managerialism and accountability:

    Robinson, Sarah

    2015-01-01

    on the people inside an Australian state education administration during the time when the organisation was being restructured. It examines how decentralisation, managerialism and accountability result in the loss of professional expertise. This study contributes to the literature on the neo...

  4. Hungary : Accounting and Auditing

    World Bank

    2004-01-01

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

  5. Activity Fund Accounting.

    Cool, David W.

    1983-01-01

    Addresses the need of school districts in many states to decide on an appropriate mingling of centralization and decentralization in the operation of activity funds. Argues for analysis of activity fund operation through a breakdown into such major components as policy, the accounting system, and reporting and auditing. (JBM)

  6. The Limits of Accountability.

    Bailey, Stephen K.

    This discussion, presented at the Regent's Trustees' Conference, February 1973, reviews the limits of accountability in higher education. Managerial efficiency is suggested to assist in eliminating educational and financial waste. This, however, is the secondary concept emphasized. The primary emphasis indicates the legitimacy of the claims that a…

  7. Consumption growth accounting

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

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

  8. 76 FR 53378 - Cost Accounting Standards: Accounting for Insurance Costs

    2011-08-26

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

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

    Ramachandran Rackliffe, Usha; Ragland, Linda

    2016-01-01

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

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

    Turková, Lenka

    2009-01-01

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

  11. FERC perspectives on nuclear fuel accounting issues

    McDanal, M.W.

    1986-01-01

    The purpose of the presentation is to discuss the treatment of nuclear fuel and problems that have evolved in industry practices in accounting for fuel. For some time, revisions to the Uniform System of Accounts have been considered with regard to the nuclear fuel accounts. A number of controversial issues have been encountered on audits, including treatment of nuclear fuel enrichment charges, costs associated with delays in enrichment services, the treatment and recognition of fuel inventories in excess of current or projected needs, and investments in and advances to mining and milling companies for future deliveries of nuclear fuel materials. In an effort to remedy the problems and to adapt the Federal Energy Regulatory Commission's accounting to more easily provide for or point out classifications for each problem area, staff is reevaluating the need for contemplated amendments to the Uniform System of Accounts

  12. Accounting for the Poor

    Robert M. Townsend

    2013-01-01

    Economists and other social scientists have long tried to understand the nature of poverty and how poor people make decisions. For example, T.W. Schultz, a Nobel Laureate, former professor of economics at the University of Chicago, and former president of the American Economic Association, spent his career working in development and agricultural economics. In his 1980 Nobel Prize acceptance speech, Schultz suggests that there is some accounting for the behavior of the poor in agriculture. "Fa...

  13. Account 1988-89

    1989-01-01

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

  14. Managing global accounts.

    Yip, George S; Bink, Audrey J M

    2007-09-01

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

  15. Nuclear fuel accounting

    Aisch, D.E.

    1977-01-01

    After a nuclear power plant has started commercial operation the actual nuclear fuel costs have to be demonstrated in the rate making procedure. For this purpose an accounting system has to be developed which comprises the following features: 1) All costs associated with nuclear fuel shall be correctly recorded; 2) it shall be sufficiently flexible to cover also deviations from proposed core loading patterns; 3) it shall be applicable to different fuel cycle schemes. (orig./RW) [de

  16. Basic Financial Accounting

    Wiborg, Karsten

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

  17. Account 1988-89

    1989-07-07

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

  18. Account 1989-90

    1990-07-20

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

  19. Sustainability, accounting and reporting

    Balachandran, Kashi

    2011-01-01

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

  20. Iowa Community Colleges Accounting Manual.

    Iowa State Dept. of Education, Des Moines. Div. of Community Colleges and Workforce Preparation.

    This document describes account classifications and definitions for the accounting system of the Iowa community colleges. In view of the objectives of the accounting system, it is necessary to segregate the assets of the community college according to its source and intended use. Additionally, the accounting system should provide for accounting by…

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

    Peter, Winter

    2005-01-01

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

  2. CHINA ACCOUNTING REVIEW(CAR)

    2007-01-01

    China Accounting Review(CAR)is a new accounting journal in Chinese,spon- sored by Peking University,Tsinghua University,Beijing National Accounting Insti- tute and ten more universities,and published by the Peking University Press.

  3. The Ethics of Creative Accounting

    Amat, Oriol; Blake, John; Dowds, Jack

    2005-01-01

    The term 'creative accounting' can be defined in a number ofways. Initially we will offer this definition: 'a processwhereby accountants use their knowledge of accounting rulesto manipulate the figures reported in the accounts of abusiness'.To investigate the ethical issues raised by creativeaccounting we will:- Explore some definitions of creative accounting.- Consider the various ways in which creative accounting can be undertaken.- Explore the range of reasons for a company's directors to...

  4. Praktik-praktik Creative Accounting

    Fajri, Aminul

    2013-01-01

    There are many consequences in creative accounting. In an economic perspective, creative accounting is influenced by economic framework that aims for self-interset. This can only be done if it does not conflict with Generally Acceptable Accounting Principles (GAAP). Creative accounting is triggered by the pressure that the entities must be in profit to attract investors and resources. But this is more directed at deception or fraud in accounting practices. Is creative accounting is illegal or...

  5. 18 CFR 367.9130 - Account 913, Advertising expenses.

    2010-04-01

    ... promotion advertising and charged to this account. However, advertisements that are limited to specific..., Advertising expenses. 367.9130 Section 367.9130 Conservation of Power and Water Resources FEDERAL ENERGY... GAS ACT Operation and Maintenance Expense Chart of Accounts § 367.9130 Account 913, Advertising...

  6. 10 CFR 35.2406 - Records of brachytherapy source accountability.

    2010-01-01

    ... 10 Energy 1 2010-01-01 2010-01-01 false Records of brachytherapy source accountability. 35.2406... Records of brachytherapy source accountability. (a) A licensee shall maintain a record of brachytherapy source accountability required by § 35.406 for 3 years. (b) For temporary implants, the record must...

  7. 10 CFR 1016.34 - Accountability for Secret Restricted Data.

    2010-01-01

    ... 10 Energy 4 2010-01-01 2010-01-01 false Accountability for Secret Restricted Data. 1016.34 Section... Information § 1016.34 Accountability for Secret Restricted Data. Each permittee possessing documents containing Secret Restricted Data shall establish a document accountability procedure and shall maintain...

  8. 18 CFR 367.2040 - Account 204, Preferred stock issued.

    2010-04-01

    ... GAS ACT Balance Sheet Chart of Accounts Proprietary Capital § 367.2040 Account 204, Preferred stock... REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT...

  9. 18 CFR 367.2010 - Account 201, Common stock issued.

    2010-04-01

    ... GAS ACT Balance Sheet Chart of Accounts Proprietary Capital § 367.2010 Account 201, Common stock... REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT...

  10. Material control and accountability orders

    Jewell, D.L.

    1988-01-01

    The Department of Energy's (DOE) Material Control and Accountability (MC and A) Orders were revised during this past year. The primary focus of the revision process was to eliminate any policy gaps that existed between current orders and the standards and criteria and to examine current policy where questions of completeness or effectiveness may be of concern. The MC and A Subtask Group identified the following three major areas for change: (1) the need to expand the graded safeguards concept; (2) the need to provide for defense in depth; and (3) the need to include system performance requirements. Operational and cost impacts were of primary consideration in these changes. The subtask group accomplished its goal as directed and within the required time frames. The revision process benefitted tremendously from the earlier works of the numerous standards and criteria committees and the Operation Cerberus Committees

  11. Cost accounting in ECN

    Wout, E.L.; Bever Donker, J.M. van.

    1979-01-01

    A five year planning is made in which the available money is distributed to the expected programmes. This five year plan is used as basis for working plan and budget for the next year. In the working plan all financial means are divided into kinds of costs, cost centres and cost units. Based on this working plan and the relevant budgets the tariffs are calculated per working centre (cost centre). The tariffs are fixed for a whole year. Up till now these tariffs are also basis for the cost unit accounting at the end of the year together with the results of the time registration. The estimated work shop services for the working centres are included in the tariffs. For the allocation of overhead costs ECN uses dynamic keys. Depreciation costs with respect to instruments, investments etc. are determined per working centre according to a computer programme. The cost unit related costs are charged directly to cost unit. This implies that project related in instruments are looked upon as running costs. In the future we will try to refine the present cost accounting system still further in this way that we will look upon a cost centre as a profit centre. Furthermore we will try to analyse the tariff and calculation deviations and under/over occupation deviations afterwards (post calculation). The information provided to the management knows a hierachic construction: project information to projectleader, programme (compound projects) information to programme coordinator, cost centre summary to department heads, attention area (compound programme) information to programme coordinator and managing director, ECN research (compound attention areas) information to general management, information re kind of costs to relevant persons, f.e. surveys of expenditure for part time personnel to personnel bureau. The information is provided by the department of Finance and Administrative Organisation. The entire scope of cost accounting is the responsibility of the head of the department

  12. Accountability report - fiscal year 1997

    1998-01-01

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

  13. ENVIRONMENTAL FINANCIAL ACCOUNTING

    Oana MIHAI

    2006-01-01

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

  14. Historical Reflections on Accountability

    Richard Ohmann

    2014-10-01

    Full Text Available Imagine that almost all academics think of ourselves as responsible to others, and, if pressed, might allow substitution of "accountable." Responsibility to our employers is contractual, and the professional ethos urges responsibility to students (our clients, to colleagues, and to vague but strong principles of intellectual conduct that obtain in our disciplines. The professional idea calls for responsibility to society as well: we earn our privileges not just by guarding and augmenting our special bodies of knowledge, but by undertaking to put those knowledges to work for the good of all.

  15. Total quality accounting

    Andrijašević Maja

    2008-01-01

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

  16. Automated nuclear materials accounting

    Pacak, P.; Moravec, J.

    1982-01-01

    An automated state system of accounting for nuclear materials data was established in Czechoslovakia in 1979. A file was compiled of 12 programs in the PL/1 language. The file is divided into four groups according to logical associations, namely programs for data input and checking, programs for handling the basic data file, programs for report outputs in the form of worksheets and magnetic tape records, and programs for book inventory listing, document inventory handling and materials balance listing. A similar automated system of nuclear fuel inventory for a light water reactor was introduced for internal purposes in the Institute of Nuclear Research (UJV). (H.S.)

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

    Machera, Robert P.; Machera, Precious C.

    2017-01-01

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

  18. New Frontiers: Training Forensic Accountants within the Accounting Program

    Ramaswamy, Vinita

    2007-01-01

    Accountants have recently been subject to very unpleasant publicity following the collapse of Enron and other major companies. There has been a plethora of accounting failures and accounting restatements of falsified earnings, with litigations and prosecutions taking place every day. As the FASB struggles to tighten the loopholes in accounting,…

  19. Commitment is the key to these accounts

    Yborra, S.

    1996-01-01

    Key accounts--A.G.A.'s name for regional and national multi-unit accounts--affect gas load and market share in several ways. Many make their equipment and energy policies and decisions at the corporate or regional level, making gas company sales and marketing efforts to them critical, since multiple installations will likely emanate from a single decision. To survive, chains often mimic each other; a money-saving idea implemented by one chain can lead to others in that market sector copying it. A successful equipment field trial with one of these accounts can lead to others following suit. Chains also can play a critical role in launching a new or emerging technology. It a gas equipment test demonstrate meets the chain's energy goals, it can lead to a significant number of orders, accelerating a product's market penetration, improving manufacturing economies of scale, lowering prices and speeding up delivery times. A.G.A.'s key-accounts program's marketing activities fall into three basic categories: assisting chain clients, either directly or through members; enhancing members' key-account program development through training and networking; and increasing chains' awareness of the benefits of gas energy, equipment and services through national forums such as trade expos, seminars, conferences and press exposure

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

    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.

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

    Baldvinsdottir, Gudrun; Burns, John; Nørreklit, Hanne

    2010-01-01

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

  2. Role of Management Accounting in Accounting in General

    Oleksandr Panadiy

    2015-01-01

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

  3. Accounting for Non-Accounting Students: What Affects Their Performance?

    Suhaiza Ismail; Nurkamariah Kasim

    2012-01-01

    This study aims to examine the factors affecting the examination performance of non-accounting students in completing an accounting course, that is, Management Accounting. A questionnaire survey was administered to a total of 147 non-accounting students who enrolled in a Management Accounting course for a semester. The factors considered are gender, prior academic performance, year of study and learning approaches adopted which include deep, surface and strategic approaches. Using multiple re...

  4. Analysis of Accounting Programmes Used in Communal Accountancy

    KANOVOVÁ, Lucie

    2013-01-01

    This thesis focuses on accounting programs of municipalities. The theoretical part deals with a characteristic of basic territorial entities, accounting of municipalities, an importance of the accounting program and criteria for a choice of the accounting software. In the practical part are results of my research about accounting programs of municipalities. Furthermore are these programmes described and after that there is chosen the best program for the village Mnich by using a multicriteria...

  5. The Agency's accounts for 1968

    1969-08-01

    General Fund A. Operational programme - 1968: Summary statement for General Fund and Operating Funds as at 31 December 1968 1. Status of funds as at 31 December 1968 2. Summary of obligations and expenditures during 1968 3. Summary of assets and liabilities as at 31 December 1968 B. Operating Fund I: Summary of funds available, obligations and expenditures during 1968 and unobligated balance as at 31 December 1968 C. Operating Fund II: Summary of obligations and expenditures during 1968 and unliquidated obligations by recipient Member States as at 31 December 1968 IV. Special Account: Central Funds-in-Trust Technical Assistance Programme for the Democratic Republic of the Congo: Status of funds as at 31 December 1968 V. Special Account: Saudi Arabian Project Trust Fund: Status of funds as at 31 December 1968 VI. Special Account: Joint research programme of the Agency and the United States Atomic Energy Commission: Status of funds as at 31 December 1968 VII. Special Account: Special fellowships offered by the Union of Soviet Socialist Republics: Status of funds as at 31 December 1968 VIII. Special Account: Venezuelan Project Trust Fund: Status of funds as at 31 December 1968 IX. United Nations Development Programme: Technical Assistance A. Status of funds as at 31 December 1968 B. Obligations incurred: Project costs for the period 1 January to 31 December 1968 X. United Nations Development Programme: Special Fund A. Status of funds for the year ended 31 December 1968 B. Special Fund Executing Agency Overhead Costs: Status of funds as at 31 December 1968 SCHEDULES A. Current accounts and deposit accounts at banks as at 31 December 1968 1. Current accounts at banks 2. Deposit accounts at banks B. Outstanding contributions due from Member States 1. Outstanding contributions to prior years' Regular Budgets as at 31 December 1968 2. Voluntary contributions pledged to the General Fund for 1965, 1966 and 1967, and outstanding as at 31 December 1968 C. Member States

  6. Issues Of Managerial Accounting Methodology

    Barulina E.V; Barulina M.S

    2012-01-01

    This article deals with management accounting, its role and objectives during financial planning process. Research of on American, German and Russian scientists are also considered. Author formulates his own definitions of aims of management accounting, highlighters that object of financial accounting have to include economic costs, economic revenue and economic added value, economic interest. More  over Author defines methods of managment accounting.

  7. CREATIVE ACCOUNTING AND TAX DODGING

    Doina Rada

    2012-01-01

    Full Text Available Creative accounting represents the way in which professional accountants, based on their knowledge, perform certain misconducts with the purpose of manipulating the figures in the annual accounts. Apparently the things are all right, but in reality the principles of accounting are completely left aside. The consequences are multiple, and we may cite among them tax dodging.

  8. The International Development in Accounting

    乔志宏

    2014-01-01

    This report mainly focuses Chinese accounting system and structure.In order to analysis and evaluate the Chinese accounting system and struc-ture,a brief history of the development of Chinese accounting system will be given to know the background of Chinese accounting system development process.

  9. Revamping High School Accounting Courses.

    Bittner, Joseph

    2002-01-01

    Provides ideas for updating accounting courses: convert to semester length; focus on financial reporting/analysis, financial statements, the accounting cycle; turn textbook exercises into practice sets for the accounting cycle; teach about corporate accounting; and address individual line items on financial statements. (SK)

  10. RCA : resource consumptions accounting

    Valeska Rodriguez Lucas de Freitas

    2013-01-01

    Devido à grande concorrência do mercado o controle de custos passa a ser peça fundamental no auxílio à tomada de decisão quanto à redução dos custos, visando uma lucratividade maior por parte das empresas. Essa dissertação trata sobre um novo modelo de custos, o RCA – Resource Consumption Accounting, que ainda não foi adotado por nenhuma empresa. Esse novo método de custeio foi aplicado como modelo piloto em uma empresa Americana onde os resultados foram favoráveis a ele em relação aos modelo...

  11. Management accounting and its place in the accounting system

    Aneliya Galinova

    2017-05-01

    Full Text Available Management accounting was established as a new direction in accounting from the 50-ies of the XX century. However, it is still debatable as to its nature, content and the place it occupies in the accounting system. The reason for this is that different authors interpreting different way of the term "management accounting". Namely the connection accounting - management creates differences in interpretation. A significant part of the authors emphasize the concept of accounting, others focus on management and the third part of it as a autonomous system. In this article we aim to establish a relationship of management accounting with other types of accountings and his place in the system of accounting.

  12. ACCOUNTING ETHICS - RESPONSIBILITY VERSUS CREATIVITY

    VALENTIN IOAN UŞURELU; MIOARA MARIN (NEDELCU); ALINA ELENA DANAILĂ (ANDREI); DANIELA LOGHIN

    2010-01-01

    Professional accountants are ordered in some point in their life to take certain decisions that are ethical or not. Accounting ethics is an important aspect of an accountant's work. In the last decades has increased so much interest in accounting ethics so that the financial statements should be prepared to come to include a descriptive report of accounting professionals who have created and filled these situations. This report should include any information considered relevant about factors ...

  13. Jalan Terjal Menuju Professional Accountant

    Wardoyo, Trimanto Setyo

    2007-01-01

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

  14. Financial accounting for radiology executives.

    Seidmann, Abraham; Mehta, Tushar

    2005-03-01

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

  15. H.R. 2662: This Act may be cited as the Department of Energy Nuclear Contractors Accountability and Award System Act of 1989. Introduced in the House of Representatives, One Hundredth First Congress, First Session, June 15, 1989

    Anon.

    1989-01-01

    H.R. 2662 is a bill to prohibit the Department of Energy from paying fines or penalties assessed against national security program contractors for violation of laws or regulations and to direct the Secretary of Energy to revise the system of award fees to such contractors to encourage discovery and remedy of conditions and practices that could lead to such violations

  16. Energies; Energies

    NONE

    2003-07-01

    In the framework of the National Debate on the energies in a context of a sustainable development some associations for the environment organized a debate on the nuclear interest facing the renewable energies. The first part presents the nuclear energy as a possible solution to fight against the greenhouse effect and the associated problem of the wastes management. The second part gives information on the solar energy and the possibilities of heat and electric power production. A presentation of the FEE (French wind power association) on the situation and the development of the wind power in France, is also provided. (A.L.B.)

  17. Report and accounts 1992

    1992-01-01

    The directors present their report and the audited accounts of PowerGen plc for the financial year ended 29 March 1992. The Company's principal activity is the generation and sale of electricity in England and Wales. The Chairman's Statement and Chief Executive's Review, contained in the Annual Review, report on the development of the business during the financial year and the outlook for the future. They contain information about the Company's research and development activities, its commitment to ensuring that environmental implications for the business are properly identified, assessed and managed, and its arrangements with regard to health and safety and employees' welfare at work. Profit before taxation for the financial year to 29 March 1992 was Pound 359 million (an increase on the restated figure for 1990/91) of Pound 87 million or 32 per cent. After providing for taxation (Pound 117 million), and for payment of the dividend (Pound 72 million), the retained profit for the year amounted to Pound 170 million. (Author)

  18. NASA Accountability Report

    1997-01-01

    NASA is piloting fiscal year (FY) 1997 Accountability Reports, which streamline and upgrade reporting to Congress and the public. The document presents statements by the NASA administrator, and the Chief Financial Officer, followed by an overview of NASA's organizational structure and the planning and budgeting process. The performance of NASA in four strategic enterprises is reviewed: (1) Space Science, (2) Mission to Planet Earth, (3) Human Exploration and Development of Space, and (4) Aeronautics and Space Transportation Technology. Those areas which support the strategic enterprises are also reviewed in a section called Crosscutting Processes. For each of the four enterprises, there is discussion about the long term goals, the short term objectives and the accomplishments during FY 1997. The Crosscutting Processes section reviews issues and accomplishments relating to human resources, procurement, information technology, physical resources, financial management, small and disadvantaged businesses, and policy and plans. Following the discussion about the individual areas is Management's Discussion and Analysis, about NASA's financial statements. This is followed by a report by an independent commercial auditor and the financial statements.

  19. 18 CFR 367.1420 - Account 142, Customer accounts receivable.

    2010-04-01

    ... merchandising, jobbing and contract work. This account must not include amounts due from associate companies. (b) This account must be maintained so as to permit ready segregation of the amounts due for merchandising...

  20. Accounting Students’ Choice on Accounting Information Technology Careers

    Nurul Hasanah Uswati Dewi

    2014-01-01

    The important role of accounting information systems professionals, motivate researchers to analyze further the interest of students to the profession in the field of accounting information systems. The aim of this study explores the factors that influence students to choose and do not choose a profession in the field of accounting information systems. This research was conducted using questionnaires. The population was undergraduate accounting students. Sample research was done randomly....

  1. A Concept of Accounting Quality from Accounting Harmonisation Perspective

    Legenzova, R

    2016-01-01

    The aim of this paper is to assess if and how a concept of accounting quality differs from perspectives of various types of organisations affected by the accounting harmonisation process. Accounting harmonisation is commonly associated with worldwide adoption of IFRS by public interest companies. However, in the EU this process is much broader and also involves efforts to harmonise accounting standards for non-listed companies and public sector organisations. Analysis of ...

  2. Psychological Profiles Of Accountants And Accounting Majors: An Asian Study

    Raymond M. Landry Jr.

    2011-01-01

    Globalisation makes it inevitable for accounting professionals with diverse personalities to work under one roof. Such differences in behavioral patterns (Type A or Type B) impact performance in good and bad ways. This paper examines the psychological profile of Asian accounting professionals and accounting students using Type A or Type B behavior classifications. Examination of accounting professionals shows that Type B is the most common behavior among all professionals sampled and contrary...

  3. Depreciation Accounting in the Uniform Chart of Accounts.

    1982-12-01

    footage of building occupied. Reason( s ) for Compute full cost of Rate setting, cash accounting for patient care flow generation and fund- depreciation ing... Horngren , Charles T., Cost Accounting ; A Managerial Emphasis, Prentice-Hall Inc., 1972. 32. Sawyer, Lawrence B., The Practice of Modern Internal Auditing...Awd ubtlft) S . TYPE or RE PORT a PE*IoO CovIERWO Master’s Thesis; Depreciation Accounting in the Uniform Dembr18 Chart of Accounts .PSOiwON.EORlumm

  4. Energy consumption assessment methods

    Sutherland, K S

    1975-01-01

    The why, what, and how-to aspects of energy audits for industrial plants, and the application of energy accounting methods to a chemical plant in order to assess energy conservation possibilities are discussed. (LCL)

  5. Environmental Accounts of the Netherlands 2010

    2011-11-01

    The Environmental Accounts of the Netherlands by Statistics Netherlands (CBS) present a broad quantitative overview of important economic-environmental developments. The environmental accounts provide a systematic description of the relationship between the environment and the economy and can be used for in depth analyses of various types. Key indicators that can be derived from the environmental accounts provide an insight into the interrelation between the environment and the economy, and into the issues of sustainability and green growth. The international interest in environmental accounting has been growing in recent years. In 2012 this will culminate in the adaptation of the System of integrated Environmental and Economic Accounting (SEEA) as an international statistical standard. The first part of the Environmental accounts of the Netherlands 2010 provides an overview of the most recent developments in the relationship between the environment and the economy. Part two presents three articles that provide more in-depth analyses of specific topics. In the first article the direct and indirect economic impact of activities related to the North Sea are quantified in terms of employment, production and value added. One of the important outcomes of this study was that almost 250 thousand Dutch employees are dependent on the North Sea economy. The information from this study will be used in the evaluation of the European Union's Marine Strategy Framework Directive. The second article examines the methodology to validate renewable energy resources and provides a comprehensive overview into the economy behind wind energy production. It shows that wind energy production is not yet profitable without government support schemes. The third article presents the first results of a study on environmental subsidies. The results indicate that environmentally motivated subsidies are used extensively by only few industries, such as agriculture, electricity companies, and the

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

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

    2016-01-01

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

  7. Solving Accounting Problems: Differences between Accounting Experts and Novices.

    Marshall, P. Douglas

    2002-01-01

    Performance of 90 accounting experts (faculty and practitioners) and 60 novices (senior accounting majors) was compared. Experts applied more accounting principles to solving problems. There were no differences in types of principles applied and no correlation between (1) principles applied and number of breadth comments or (2) importance placed…

  8. Accounting Issues: An Essay Series. Part II--Accounts Receivable

    Laux, Judith A.

    2007-01-01

    This is the second in a series of articles designed to help academics refocus the introductory accounting course on the theoretical underpinnings of accounting. Intended as a supplement for the principles course, this article connects the asset Accounts Receivable to the essential theoretical constructs, discusses the inherent tradeoffs and…

  9. Accountability after Structural Disaggregation: Comparing Agency Accountability Arrangements

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

    2015-01-01

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

  10. Accountability report - fiscal year 1997

    NONE

    1998-04-01

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

  11. Energy sources

    Anon.

    1972-01-01

    A study carried out around 1970 on the world energy future is described. One method is based on world energy evaluations extrapolated to 1985 and 2000. The other one is prospective and tries to account for changes in life style and technology and relations with the developing countries [fr

  12. Geothermal Energy

    Haluska, Oscar P.; Tangir, Daniel; Perri, Matias S.

    2002-01-01

    A general overview of geothermal energy is given that includes a short description of the active and stable areas in the world. The possibilities of geothermal development in Argentina are analyzed taking into account the geothermal fields of the country. The environmental benefits of geothermal energy are outlined

  13. Accounting and control for sustainability

    L. Songini; A. Pistoni; C. Herzig

    2013-01-01

    The purpose of this book is to explore new challenges and new prospects for sustainability accounting research, and to discuss future directions of research. It considers a large spectrum of different theoretical lenses and research methods, and explores various types of organizational settings and practices in different countries. This book brings together articles that consider main areas of accounting: financial accounting, auditing and managerial accounting, in order to critically review ...

  14. Giddens’ Triad in Accounting Research

    Edson Roberto Macohon; Carlos Eduardo Facin Lavarda

    2015-01-01

    To understand how the theory of Structuration has been investigated in Accounting, the objective was to analyze Giddens’ Triad in accounting research. Studies in the framework of the theory of Structuration (TS) were triangulated. The structural dimension of signification was conceived from a perceptive perspective, that is, when cognitive schemes are used to interpret the reality. Nevertheless, in the accounting information context, Accounting cannot be considered a monolithic tool to interp...

  15. Process energy analysis

    Kaiser, V.

    1993-01-01

    In Chapter 2 process energy cost analysis for chemical processing is treated in a general way, independent of the specific form of energy and power production. Especially, energy data collection and data treatment, energy accounting (metering, balance setting), specific energy input, and utility energy costs and prices are discussed. (R.P.) 14 refs., 4 figs., 16 tabs

  16. 46 CFR Sec. 5 - Accounting.

    2010-10-01

    ... 46 Shipping 8 2010-10-01 2010-10-01 false Accounting. Sec. 5 Section 5 Shipping MARITIME... Sec. 5 Accounting. The General Agent shall record the amounts of compensation paid from the NSA... Accounting Office, at which time the Maritime Administration will take custody of the records. [16 FR 2885...

  17. The management accounting vocational fallacy

    Bienkie Shuttleworth

    2014-05-01

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

  18. Managerial accounting for transaction costs

    Лабынцев, Николай Тихонович

    2015-01-01

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

  19. Accounting control and organizational behaviour

    Otley, David

    1987-01-01

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

  20. Green Accounts of Christianshavn (VB)

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

    1999-01-01

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

  1. Accountability: new challenges, new forms

    van Woerkum, C.; Aarts, N.

    2012-01-01

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

  2. Annual report and accounts 1994

    1994-01-01

    The Seeboard annual report presents the Chairman's Statement, the Chief Executive's review of the year, the report of the Directors, and the Auditors' report. The group profit and loss account, balance sheets, and cash flow statement are given, and accounting policies and the accounts are outlined. (UK)

  3. Mental Accounting and Economic Behaviour

    Antonides, Gerrit; Ranyard, Rob

    2017-01-01

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

  4. Complexity, Accountability, and School Improvement.

    O'Day, Jennifer A.

    2002-01-01

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

  5. An Accounting Writing Proficiency Survey

    Firch, Tim; Campbell, Annhenrie; Filling, Steven; Lindsay, David H.

    2011-01-01

    Although there has been much discussion about improving college student writing with college-level courses, little is known about how accounting programs, in particular, are addressing the writing proficiency challenge. This study surveys the 852 accounting programs in the United States to identify the frequency and types of accounting writing…

  6. Monetary accounting of ecosystem services

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

    2015-01-01

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

  7. Reconstruction of an account's past

    Waterman, M.S.; Lowe, V.W.

    1977-01-01

    Historical records and data frequently have been reduced by combination of accounts. The problem addressed is that of finding all ways a given set of accounts could have been combined to give some given set of reduced accounts. An algorithm has been developed to accomplish this task and a computer code in FORTRAN is given. An example with some MUF data is also presented

  8. Empirical Studies in Financial Accounting

    X. Gkougkousi (Xanthi)

    2012-01-01

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

  9. The German Energy Monitor. Impact of advertising, competitive account management and customers' readiness to change supplier, as shown by a national benchmark system; Der deutsche Energiemonitor. Werbewirkung, Kundenbindung und Wechselbereitschaft im Spiegel eines nationalen Benchmarksystems

    Keller, B.; Matzke, S.; Voss, M. [TNS-EMNID, Bielefeld (Germany)

    1999-09-01

    The article describes the German Energy Monitor published by the EMNID-Institut as a source of statistical information and an effective tool for market research and marketing strategy decisions of enterprise in the energy sector, including to a growing extent regional or local, municipal energy supply companies. (orig./CB) [German] Der Marktforschung messen spaetestens seit der Liberalisierung im Energiesektor immer mehr EVU eine immer groessere Bedeutung fuer das eigene Marketing bei. Angesichts veraenderter Rahmenbedingungen wird vielerorts erkannt, dass dementsprechend Marktforschungsaufgaben zunehmend komplexer werden. Selbst Anbieter auf der geographisch kleinsten Ebene erkennen die Notwendigkeit wachsender Marktforschungsaktivitaeten. Marktforschung wird heute nicht nur von den grossen Verbundunternehmen, sondern auch von regionalen und lokalen Versorgern durchgefuehrt. Energiemonitoring wird so zu einer immer bedeutenderen Aufgabe fuer das Marketing im Energiesektor. Der deutsche Energiemonitor des EMNID-Instituts ist eine Zugangsmoeglichkeit zu den immer wichtiger werdenden Verbraucherdaten. (orig.)

  10. Energies; Energies

    Cotard, E.

    2002-02-01

    A review is made about the consequences of the European directive on energy that entered into application in august 2000. It appears that most countries are opening their electricity and gas markets at a faster pace than required by the E.U. directive. European gas imports reached 480 Gm{sup 3} in 2000 and are expected to be over 700 Gm{sup 3} in 2015, so the question of the reliability of the gas suppliers has to be answered at the European level. The current time is marked by an increase of the complexity of the energy market that is due to different factors: 1) the delay in the implementation of European energy directives in France, 2) new arrangement is occurring in United-Kingdom in the energy sector, 3) the lack of a regulating authority in Germany, and 4) the difficulty of inter-connecting the different European energy networks. This transitory period may generate some economic imbalances and competition disturbances by allowing some enterprises to benefit from lower energy prices before others. (A.C.)

  11. Accountability Quality Shuffler Measurements on Pits

    Rinard, P.M.

    2000-01-01

    Pits have generally been treated as accountable units that are intact if merely present and they are excluded from the more demanding nondestructive assay requirements. As pits begin to flow into disposition streams, there may be more incentive to measure the masses of their fissile components for accountability purposes. This Department of Energy Office of Safeguards and Security (OSS) Lifecycle Project has explored some ways in which such measurements may be done successfully. The active neutron instrument called a shuffler has been used to measure a variety of actual pits, and a calculational technique has been developed to accurately predict such count rates. Passive multiplicity counting has previously been applied to pits for determining their plutonium contents. This combination of measurement and calculational techniques provide powerful and accurate tools for determining the fissile contents of pits with the quality needed for accountability purposes

  12. Accounting engineering for sustainable development

    Sidornya A.

    2017-01-01

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

  13. Environmental and Social Accounting for Brazil

    Lenzen, M.; Schaeffer, R.

    2004-01-01

    An environmentally extended Social Accounting Matrix (SAM) has been constructed for Brazil for the first time. We review in detail previous studies in this field, describe the construction, structure and data sources of the Brazilian SAM, and demonstrate the effect of system closure. Examining a range of type-I and type-II multipliers, we show that incomes generated by final consumption are highly skewed towards rich households, but energy requirements and carbon emissions are higher for the consumption of the poor. A significant negative correlation exists between employment and income on one hand, and energy requirements and carbon emissions on the other, while a significant positive correlation exists between imports, and energy and carbon. These correlations demonstrate that there is scope for policies that pursue imports substitution and reduce energy consumption and carbon emissions whilst increasing employment and income

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

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

    2010-01-01

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

  15. 76 FR 81295 - Cost Accounting Standards: Cost Accounting Standards 412 and 413-Cost Accounting Standards...

    2011-12-27

    ... accounting standards governing measurement, assignment, and allocation of costs to contracts with the United... contracting parties; Measurement of pension costs must be objectively verifiable; Accounting rules must keep... cost accounting that preclude their use for the appropriate measurement, assignment and allocation of...

  16. Accounting Students’ Choice on Accounting Information Technology Careers

    Nurul Hasanah Uswati Dewi

    2014-12-01

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

  17. Accounting Students’ Choice on Accounting Information Technology Careers

    Nurul Hasanah Uswati Dewi

    2014-12-01

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

  18. Accounting for Investement Property Under Romanian Accounting System

    Sava Raluca

    2015-01-01

    Investment property, an important component of the current assets, need special attention both in terms of their impact on accounting and well as in reporting the annual financial statements. 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 of subsequent amendments.First step in aligning the Romanian accounting system (RAS) to the international acco...

  19. INTEGRATION OF GREEN ACCOUNTING INTO ROMANIAN ACCOUNTING SYSTEM

    Mihaela Ungureanu

    2012-01-01

    The aim of this paper is to present the concept of green accounting, its emergence at an international level, its entry in the Romanian economic environment and, especially, the way it is understood and applied in Romania. It seeks the awareness of managers and accounting professionals on this issue, especially in the context of growing pressure for environmental protection, from the general public, media and investors. An essential role is held by the accounting profession and its relevant l...

  20. A fundamentalist perspective on accounting and implications for accounting

    Guohua Jiang

    2013-12-01

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

  1. A fundamentalist perspective on accounting and implications for accounting research

    Guohua; Jiang; Stephen; Penman

    2013-01-01

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

  2. The national debate on energy transition. An economic taking into account of nuclear risks. Note to the 'scenarios' sub-group of the group of experts

    Dessus, Benjamin

    2013-01-01

    In this note, the author presents and discusses three important aspects of risks associated to nuclear energy: the ethical aspect (acceptability of risks of occurrence of a major accident, of risks related to the nuclear fuel cycle, of risks related to proliferation), the economic and financial aspects excluding accidents, and the economic and financial aspects of an accident (assessment of the cost of a major accident, risk of occurrence of a major accident, building up of a dedicated fund)

  3. PERPETUAL LEASE: FEATURES OF ACCOUNTING

    Tetiana Yurchenko

    2017-03-01

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

  4. The Use of Utility Accounting Software at Miami University.

    Wenner, Paul

    1999-01-01

    Describes how Miami University successfully developed an accounting software package that tracked and recorded their utility usage, including examples of its graphics and reporting components. Background information examining the decision to pursue an energy management software package is included. (GR)

  5. Giddens’ Triad in Accounting Research

    Edson Roberto Macohon

    2015-09-01

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

  6. Accounting Conservatism and Managerial Incentives

    Young K. Kwon

    2005-01-01

    There are two sources of agency costs under moral hazard: (1) distortions in incentive contracts and (2) implementation of suboptimal decisions. In the accounting literature, the relation between conservative accounting and agency costs of type (1) has received considerable attention (cf. Watts 2002). However, little appears to be known about the effects of accounting conservatism on agency costs of type (2) or trade-offs between agency costs of types (1) and (2). The purpose of this study is...

  7. Accounting information and managerial work

    Matthew Hall

    2010-01-01

    Despite calls to link management accounting more closely to management (Jonsson, 1998), much is still to be learned about the role of accounting information in managerial work. This lack of progress stems partly from a failure to incorporate in research efforts the findings regarding the nature of managerial work, as well as inadequate attention devoted to the detailed practices through which accounting information is actually used by managers in their work. In this paper I draw on prior rese...

  8. Cultural Impacts in Managerial Accounting

    Flavius Guinea

    2006-01-01

    From the theoretical point of view, it has been stated that there is a considerable probability that some cultural aspects could affect the economic environment and, consequently, the managerial accounting. While this statement has a certain suppositional degree, we will try to test the importance of culture within the managerial accounting. Several empirical approaches underline the existence of a powerful impact of the national culture on the managerial accounting systems. Moreover, it is c...

  9. The logic of pension accounting

    Napier, Christopher J.

    2009-01-01

    Accounting for pensions has been a problem for standard setters for over 30 years. Early attempts to develop accounting standards were based on a cost orientation and reflected funding considerations. More recently, a balance sheet focus has led to issues over identification and measurement of pension liabilities and assets. Accounting standards that permit enterprises to ignore, spread or segregate elements of pension cost, or to create artificial cost measures, are open to criticism and ...

  10. The importance of accounting principles in the accounting profession

    Daniela Raluca Patrascu

    2014-01-01

    A true professional accountant must meet the following basic requirements: integrity, objectivity, professional competence, confidentiality, professional behavior, respect to technical and professional standards. Integrity expresses conceptually the professional accountant’s obligation to behave with honesty and fairness in professional and business relationships. Any company is seeking an accountant as, sincere and honest, which means the operation of fair dealing and fair protection aginst ...

  11. Lean accounting – as a future accounting system

    M.V. Koryagin

    2017-12-01

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

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

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

    2000-01-01

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

  13. Accounting Research as a didactic tool for a accounting teaching

    Valeria Gisela Perez

    2016-06-01

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

  14. Tax accounting - IFRS IAS 12 : Voor accountants, controllers en fiscalisten

    Naarding, E.; Langendijk, H.P.A.J.

    2010-01-01

    Deel 7 van de reeks 'Tax Assurance in beeld' is een werkboek dat vraagstukken bevat om de technische aspecten van IAS 12 Income Taxes van de International Accounting Standards Board (IASB) te oefenen. Het boek is bedoeld voor accountants, controllers en fiscalisten die zich willen bekwamen in de

  15. Tax accounting - IFRS IAS 12: Voor accountants, controllers en fiscalisten

    Naarding, E.W.J.; Langendijk, H.P.A.J.

    2010-01-01

    Deel 7 van de reeks 'Tax Assurance in beeld' is een werkboek dat vraagstukken bevat om de technische aspecten van IAS 12 Income Taxes van de International Accounting Standards Board (IASB) te oefenen. Het boek is bedoeld voor accountants, controllers en fiscalisten die zich willen bekwamen in de

  16. Design of forest rent accounting

    T.S. Osadcha

    2016-12-01

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

  17. Corporate Accounting Policy Efficiency Improvement

    Elena K. Vorobei

    2013-01-01

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

  18. ACCOUNTING PRINCIPLES: EVOLUTION, CONTENT, CONSEQUENCES

    Liliana LAZARI

    2017-04-01

    Full Text Available Accounting principles are rules that help producers of financial information to recognize, evaluate, classify and present information. At the same time, they are very general rules, which can be implemented in several ways, generating more accounting treatments. Although the foreign literature presents numerous classifications of the principles in terms of the given research, we will continue to deal with the terms that have the value of accounting principles, their evolution in the Republic of Moldova, but also the influence on keeping the accounting and financial reporting. In the research, we used the method of comparison, analysis, deduction, but also the historical method. The results of the research on accounting principles will contribute to the development of their applicability both for those studying and researching the field of accounting, as well as for those who apply in practice the keeping of accounting in all stages of work: elaboration of accounting policies, recognition, evaluation and accounting for economic transactions and preparing the financial statements of the entity.

  19. Order Fulfillment and Accounting System

    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...

  20. 18 CFR 367.19 - Accounting for leases.

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Accounting for leases. 367.19 Section 367.19 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION... Instructions § 367.19 Accounting for leases. (a) All leases must be classified as either capital or operating...

  1. 18 CFR 367.4261 - Account 426.1, Donations.

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 426.1, Donations. 367.4261 Section 367.4261 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY..., Donations. This account must include all payments or donations for charitable, social or community welfare...

  2. Empirically Assessing the Importance of Characteristics of Accounting Students.

    Baker, William M.; McGregor, Calvert C.

    2000-01-01

    Three employer groups (n=117), 47 accounting faculty, and 63 students rated the following characteristics of potential employees: master's degree, overall and accounting grade point average, personal integrity, communication skills, energy/drive/enthusiasm, and appearance. Employers and faculty considered integrity extremely important; students…

  3. Energy balances 2005

    Anon.

    2006-01-01

    Denmark's energy consumption was 800 PJ in 2005 when corrected for the fuel consumption used for producing electricity for export. The consumption is 0,5 % higher than in 2004. Since 1975, the energy consumption has been on the same level with minor fluctuations which are mainly due to the climate. The energy balances is an account of production, import and export, and consumption of energy. The consumption is accounted as physical amounts as well as gross consumption. Also, accounts are presented of the costs of energy in basis prices and in market prices, including excises on energy, CO 2 , and SO 2 . (LN)

  4. ENERGY MEDICINE

    Srinivasan, T. M.

    1987-01-01

    Energy medicine is the most comprehensive concept introduced in medical diagnostics and therapy to account for a whole range of phenomena and methods available to help an individual proceed from sickness to health. The modern medical theories do not account for, much less accept many traditional therapies due to deep suspicion that the older methods are not scientific. However, the Holistic Health groups around the world have now created an environment for therapies which work at subtle energ...

  5. Energy End-Use : Industry

    Banerjee, R.; Gong, Y; Gielen, D.J.; Januzzi, G.; Marechal, F.; McKane, A.T.; Rosen, M.A.; Es, D. van; Worrell, E.

    2012-01-01

    The industrial sector accounts for about 30% of the global final energy use and accounts for about 115 EJ of final energy use in 2005. 1Cement, iron and steel, chemicals, pulp and paper and aluminum are key energy intensive materials that account for more than half the global industrial use. There

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

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

    2014-01-01

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

  7. Interrelation of accounting types in Ukraine

    Задорожний, Зеновій Васильович

    2015-01-01

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

  8. Accounting for Investement Property Under Romanian Accounting System

    Sava Raluca

    2015-04-01

    Full Text Available Investment property, an important component of the current assets, need special attention both in terms of their impact on accounting and well as in reporting the annual financial statements. 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 of subsequent amendments.First step in aligning the Romanian accounting system (RAS to the international accounting and financial reporting standards has manifested in terms of properties starting with 2012 but only for the listed companies - OMFP 1286 which has brought significant changes in the execution way of the individual financial statements of these companies and in terms of the accounting presentation of the investment properties and fixed assets held for sale. In accordance with this order and the Romanian accounting rules recognize investment properties as being a separate component of the fixed assets, applying the provisions of IAS 40.This paper deals with the next step by presenting the occurred legislative changes related to the accounting treatment of the investment property, changes that are applicable to all the Romanian companies, not just those listed on the stock exchange, starting from the financial year 2015.

  9. Financial assistance: the order reflected in accounting and tax accounting

    I.М. Vygivska

    2016-07-01

    Full Text Available The lack of a comprehensive approach to the accounting reflection of repayable financial aid makes it impossible to establish an information base for the evaluation of its attraction and use. Therefore, to ensure completeness of operations related to the involvement of financial assistance is only possible through the use of scientifically based methods of accounting and scientific researches in the field of accounting should be directed at ensuring stable financial condition of the enterprise, improving management decision-making to attract and use financial aid and prevent violations of the payment discipline. Based analysis approach to mapping returnable financial assistance has shown that the accounting staff has no single method for such transactions. In order to eliminate this disadvantage we offer to display repayable financial assistance as a part of the loan capital through the use of 609 "Swivel financial assistance" account to the opening of the analytical account of 609.1 "Swivel financial assistance in the national currency", and 609.2 "Swivel financial assistance in foreign currency" and the account of 505 "Long-term financial assistance in the national currency" and 506 "Long-term financial assistance in foreign currency".

  10. Accounting & Finance; a Basic Introduction

    drs. Ewoud Jansen

    2011-01-01

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

  11. Integrating Systems into Accounting Instruction.

    Heatherington, Ralph

    1980-01-01

    By incorporating a discussion of systems into the beginning accounting class, students will have a more accurate picture of business and the role accounting plays in it. Students should understand the purpose of forms, have a basic knowledge of flowcharting principles and symbols, and know how source documents are created. (CT)

  12. A provider based accounting architecture

    Parhonyi, R.; Quartel, D.; Pras, A.

    2002-01-01

    This paper presents a novel content accounting architecture. Content accounting is becoming increasingly important since it is anticipated that in the near future more billable content on the Internet will be published. The architecture presented in this paper has a distributed functionality and an

  13. The Accountability Illusion: North Dakota

    Thomas B. Fordham Institute, 2009

    2009-01-01

    The intent of the No Child Left Behind (NCLB) Act of 2001 is to hold schools accountable for ensuring that all their students achieve mastery in reading and math, with a particular focus on groups that have traditionally been left behind. Under NCLB, states submit accountability plans to the U.S. Department of Education detailing the rules and…

  14. Public accountability procedures in Denmark

    Jamison, Andrew; Møhl, Terkel

    2004-01-01

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

  15. Green accounts & day high schools

    Jørgensen, Michael Søgaard

    1997-01-01

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

  16. Reclaiming Accountability in Teacher Education

    Cochran-Smith, Marilyn; Carney, Molly Cummings; Keefe, Elizabeth Stringer; Burton, Stephani; Chang, Wen-Chia; Fernández, M. Beatriz; Miller, Andrew F.; Sánchez, Juan Gabriel; Baker, Megina

    2018-01-01

    Teacher accountability has been a major strategy for "fixing" education for the last 2 decades. In this book, Cochran-Smith and her research team argue that it is time for teacher educators to reclaim accountability by adopting a new approach that features intelligent professional responsibility, challenges the structures and processes…

  17. Accounting Experiences in Collaborative Learning

    Edmond, Tracie; Tiggeman, Theresa

    2009-01-01

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

  18. An Accounting International Experience Course

    Johnson, Leigh Redd; Rudolph, Holly R.; Seay, Robert A.

    2010-01-01

    Accounting students need practical opportunities to personally experience other cultures and international business practices if they are to effectively compete in today's global marketplace. In order to address this need, the Department of Accounting at Murray State University offers an international experience course which includes a short-term…

  19. Basis of plant accounting system

    Schneider, R.A.

    1984-01-01

    This presentation describes in an introductory manner the accountability design approach which is used for the Model Plant in order to meet US safeguards requirements. The general requirements for the US national system are first presented. Next, the approach taken to meet each general requirement is described. This presentation introduces the general concepts and principles of the accountability system

  20. Enhancing accountability in the cloud

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

    2016-01-01

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

  1. Revised Accounting for Business Combinations

    Wilson, Arlette C.; Key, Kimberly

    2008-01-01

    The Financial Accounting Standards Board (FASB) has recently issued Statement of Financial Accounting Standards No. 141 (Revised 2007) Business Combinations. The object of this Statement is to improve the relevance, representational faithfulness, and comparability of reported information about a business combination and its effects. This Statement…

  2. Machine Accounting. An Instructor's Guide.

    Gould, E. Noah, Ed.

    Designed to prepare students to operate the types of accounting machines used in many medium-sized businesses, this instructor's guide presents a full-year high school course in machine accounting covering 120 hours of instruction. An introduction for the instructor suggests how to adapt the guide to present a 60-hour module which would be…

  3. Open Book Professional Accountancy Examinations

    Rowlands, J. E.; Forsyth, D.

    2006-01-01

    This article describes the structure and rationale for an open-book approach in professional accountancy examinations. The concept of knowledge management and the recognition that some knowledge ought to be embedded in the minds of professional accountants while other knowledge ought to be readily accessible and capable of application forms the…

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

    Lucian Cernuşca

    2015-01-01

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

  5. Accounts for the Environment 2008

    2009-11-01

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

  6. Accounts for the Environment 2007

    2008-01-01

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

  7. Accounts that matter and count

    Elkjær, Bente; Brandi, Ulrik

    In the paper, we propose that professional accountability and textual enactments hereof can be understood within the field of organisational learning. This means that professional accountability is not only a matter of legitimate knowledge and a responsible identity but also of organising work....... In this pursuit, we are inspired by the dilemma in the literature on professionals as an occupational group safeguarding societal accountable knowledge, and professionals entering enterprises and the organisational professionalism that follows from these movements. We are aware that not all may accept...... that management consultants as professionals but stretching the case may, nevertheless, make us see similar issues for other groups of more acknowledged professionals. Taking professional accountability into work and enterprises makes it possible for us to highlight that professional accountability...

  8. FROM TRADITIONAL ACCOUNTING TO KNOWLEDGE BASED ACCOUNTING ORGANIZATIONS

    NICOLETA RADNEANTU

    2010-01-01

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

  9. Co-operation Agreement. The Text of the Agreement of 25 May 1998 between the International Atomic Energy Agency and the Brazilian-Argentine Agency for Accounting and Control of Nuclear Materials; Acuerdo de Cooperacion. Texto del Acuerdo de 25 de Mayo de 1998 entre el Organismo Internacional de Energia Atomica y la Agencia Brasileno-Argentina de Contabilidad y Control de Materiales Nucleares

    NONE

    1998-06-30

    The text of the Co-operation Agreement between the International Atomic Energy Agency and the Brazilian-Argentine Agency for Accounting and Control of Nuclear Materials is reproduced herein for the information of all Members. The Agreement entered into force on 25 May 1998, pursuant to Article 8 [Spanish] El texto del Acuerdo de Cooperacion entre el Organismo Internacional de Energia Atomica y la Agencia Brasileno-Argentina de Contabilidad y Control de Materiales Nucleares se reproduce en el presente documento para informacion de todos los Miembros. El Acuerdo entro en vigor el 25 de mayo de 1998 en conformidad con lo dispuesto en el articulo 8.

  10. The risk of accident in nuclear power plants - Quotes and questions. National debate on energy transition. Taking the risk of nuclear accident into account. Note to the 'scenarios' subgroup of the group of experts

    Laponche, Bernard

    2013-01-01

    After an overview of the production of electricity from nuclear energy and of its risks, the author discusses the issue of nuclear safety by distinguishing the different points of view, by describing the different levels between a severe and a major accident, and by recalling the statements made by the ASN and the IRSN on this issue. He describes the various reasons and consequences of accidents: types of accidents which could result in a core fusion, the containment failure as the major accident. He discusses the questions and comments about major issues like: strength of reactor vessels, hydrogen explosion, water vapour explosion, corium crossing the concrete sill plate, corium recovery, MOX as an aggravating situation for safety. In the last part, the author discusses the global assessment of a risk of a nuclear accident: probabilities and occurrences, significant accidents on PWRs, premonitory analysis, demonstration of nuclear safety

  11. The governance of nuclear safety - Quotes and questions. National debate on energy transition. Taking the risk of nuclear accident into account. Note to the CNDTE 'Governance' group

    Laponche, Bernard

    2013-01-01

    After an overview of electricity production from nuclear energy and of its risks, this report first describes the responsibilities in the field of nuclear safety: main responsibilities, role of the ASN and IRSN, responsibility of the government and role of the Parliament. In the second part, the author identifies and discusses examples of inadequacies in the definition of responsibilities in different respects: practice of responsibility of control of nuclear safety, ambiguity about the transfer of responsibilities in a situation of emergency, management of modifications in basic nuclear installations, extension of the operation duration of nuclear power plants, operation duration and decennial inspections, shutdown and definitive shutdown of an electronuclear reactor. In the final part, the author makes some propositions and recommendations regarding the responsibility of political authorities, independence, transparency and democracy

  12. Scope-oriented thermoeconomic analysis of energy systems. Part I: Looking for a non-postulated cost accounting for the dissipative devices of a vapour compression chiller. Is it feasible?

    Piacentino, Antonio; Cardona, Fabio [DREAM - Department of Energy and Environmental Researches, University of Palermo, Viale delle Scienze, 90128 Palermo (Italy)

    2010-03-15

    The authors of the main thermoeconomic methodologies developed in the last two decades have recently focused their efforts on the analysis of dissipative devices, i.e. those components whose productive purpose is neither intuitive nor easy to define. Coherent and unanimously accepted cost structures have been identified for dissipative components, while ambiguities still exist as concerns the cost allocation principles to be adopted. Being this aspect evidently cost-influencing, accurate analyses focused on the subjectivity of results are needed. This paper is structured in two parts. In the Part I an in-depth study of some critical issues arising from the thermoeconomic analysis of a 1.5 MW{sub c} industrial chiller is presented. The attention is focused on the role of the condenser and the throttling valve (considered as a limit condition for an expander with very low isentropic efficiency); marginal analyses performed on the condensation pressure and the isentropic efficiency of the expander provided elements to assess the rational of the cost allocation principles. Attempting to refugee any cost allocation criterion based on postulates, the concept of Scope is identified as a possible non-arbitrary basis for cost allocation in dissipative devices; consequently, a new topology is defined, abandoning the conventional classification between dissipative and productive units, toward a new distinction between Product Makers and Product Takers functions. The proposed approach is applied to the cost accounting of the examined chiller, revealing inadequate and less explicative than the conventional thermoeconomic approaches due to its ''intrinsically differential'' nature. In the Part II of this paper the proposed approach will be applied to an Optimization problem, revealing very flexible and insightful. (author)

  13. Communication from the Commission of Energy Regulation relative to the audit of the non-bundled accounts of Electricite de France for the 2000 financial year; Communication de la Commission de Regulation de l'Energie relative a l'audit des comptes dissocies d'EDF pour l'exercice 2000

    NONE

    2003-01-01

    The aim of this audit of the non-bundled accounts of Electricite de France (EdF) was double: to check to good enforcement of the book-keeping dissociation principle and in particular the establishment of opening statuses, and to verify the correct charging of the production, transport, distribution and other activity accounts. This document describes the modalities of the control and the adjustment of the status accounts and of the exploitation charges with the corrections accepted by EdF. (J.S.)

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

    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.

  15. Corporate governance, accountability and mechanisms of accountability : an overview

    Brennan, Niamh; Solomon, J. (Jill)

    2008-01-01

    Purpose – This paper reviews traditional corporate governance and accountability research, to suggest opportunities for future research in this field. The first part adopts an analytical frame of reference based on theory, accountability mechanisms, methodology, business sector/context, globalisation and time horizon. The second part of the paper locates the seven papers in the special issue in a framework of analysis showing how each one contributes to the field. The paper presents a frame o...

  16. Fundamentals of materials accounting for nuclear safeguards

    Pillay, K.K.S. (comp.)

    1989-04-01

    Materials accounting is essential to providing the necessary assurance for verifying the effectiveness of a safeguards system. The use of measurements, analyses, records, and reports to maintain knowledge of the quantities of nuclear material present in a defined area of a facility and the use of physical inventories and materials balances to verify the presence of special nuclear materials are collectively known as materials accounting for nuclear safeguards. This manual, prepared as part of the resource materials for the Safeguards Technology Training Program of the US Department of Energy, addresses fundamental aspects of materials accounting, enriching and complementing them with the first-hand experiences of authors from varied disciplines. The topics range from highly technical subjects to site-specific system designs and policy discussions. This collection of papers is prepared by more than 25 professionals from the nuclear safeguards field. Representing research institutions, industries, and regulatory agencies, the authors create a unique resource for the annual course titled ''Materials Accounting for Nuclear Safeguards,'' which is offered at the Los Alamos National Laboratory.

  17. EQUALIZATION OF RESULTS ACCOUNTING POLICIES

    Florentina MOISESCU

    2014-06-01

    Full Text Available The purpose of this paper is to demonstrate the effect that different accounting policies have on the outcome of an enterprise, this effect being represented either earnings growth or diminishing it. Deprecation policy, the policy related to inventory, policy provisions and related policy borrowing costs are some of the many other possibilities which affect the content of financial statements. Because national and international accounting standards give businesses the flexibility to choose between different policies, managers take advantage of existing loopholes and draw on creative accounting , so that it answers to the needs of the management team.

  18. Cultural Impacts in Managerial Accounting

    Flavius Guinea

    2006-08-01

    Full Text Available From the theoretical point of view, it has been stated that there is a considerable probability that some cultural aspects could affect the economic environment and, consequently, the managerial accounting. While this statement has a certain suppositional degree, we will try to test the importance of culture within the managerial accounting. Several empirical approaches underline the existence of a powerful impact of the national culture on the managerial accounting systems. Moreover, it is clear for everybody that the companies’ strategic objectives are often expressed in numerical terms, but they are chosen according to the culture.

  19. Life-span effects of ionizing radiation in the beagle dog: A summary account of four decades of research funded by the US Department of Energy and its predecessor agencies

    Thompson, R.C.

    1989-01-01

    Nearly 40 years ago, the US Atomic Energy Commission made a far- reaching commitment to the support of life-span radiation-effects studies in a relatively long-lived animal, the beagle dog. Something in the range of 200 million dollars has already been spent on a group of closely related experiments, many of which are only now coming to fruition. Responsible fiscal management of these studies, directed toward securing an optimum return from past investments, and toward creative planning of future directions, requires a comprehensive view of this total effort. This report is designed to provide that comprehensive view. This is primarily intended as a research management document. Evaluation and interpretation are tasks for those directly involved in conducting these experiments. The limited objective of the present document is to describe what has been done, to give some of the background for why it was done, to describe results already realized and applications that have been made of these results -- all in a manner designed to display the total effort rather than piecemeal details. While proposing no specific answers to the questions ''Where do we go from here?''it is hoped that the document will provide a basis for approaching that question in an informed manner. The maintenance of a continuity of scientific understanding and direction in these experiments, which often continue beyond the initiating investigators' working life, is no small part of the problem involved in conducting these experiments

  20. Life-span effects of ionizing radiation in the beagle dog: A summary account of four decades of research funded by the US Department of Energy and its predecessor agencies

    Thompson, R.C.

    1989-01-01

    Nearly 40 years ago, the US Atomic Energy Commission made a far- reaching commitment to the support of life-span radiation-effects studies in a relatively long-lived animal, the beagle dog. Something in the range of 200 million dollars has already been spent on a group of closely related experiments, many of which are only now coming to fruition. Responsible fiscal management of these studies, directed toward securing an optimum return from past investments, and toward creative planning of future directions, requires a comprehensive view of this total effort. This report is designed to provide that comprehensive view. This is primarily intended as a research management document. Evaluation and interpretation are tasks for those directly involved in conducting these experiments. The limited objective of the present document is to describe what has been done, to give some of the background for why it was done, to describe results already realized and applications that have been made of these results -- all in a manner designed to display the total effort rather than piecemeal details. While proposing no specific answers to the questions ''Where do we go from here.''it is hoped that the document will provide a basis for approaching that question in an informed manner. The maintenance of a continuity of scientific understanding and direction in these experiments, which often continue beyond the initiating investigators' working life, is no small part of the problem involved in conducting these experiments.

  1. Materials control and accountability auditor training

    Barham, M.A.

    1993-01-01

    As the Department of Energy (DOE) works to standardize the training for individuals performing materials control and accountability (MC and A) functions, the need for a definition of the appropriate training for MC and A auditors has become apparent. In order to meet the DOE requirement for individual training plans for all staff performing MC and A functions, the following set of guidelines was developed for consideration as applicable to MC and A auditors. The application of these guidelines to specific operating environments at individual DOE sites may require modification to some of the tables. The paper presents one method of developing individual training programs for an MC and A auditor or for an MC and A audit group based on the requirements for internal audits and assessments included in DOE Order 5633.3, Control and Accountability for Nuclear Materials

  2. Mixed signals emerging on full cost accounting

    Rutherford, D.

    1993-01-01

    In Ontario, various nongovernmental and governmental agencies have put forward mixed views on the use of full cost accounting (FCA) for electric utilities (Ontario Hydro, in particular). Full cost accounting is defined as a process by which social and environmental impacts of projects and technologies can be quantified and assessed for their comparative consequences on the local community and society at large. A November 1992 statement from the Ontario Ministry of Environment and Energy has said that all social and environmental costs, impacts, risks, and benefits should be considered in planning. A report of the energy task force of the Ontario Round Table on Environment and Economy (ORTEE) included a strong endorsement of FCA. A task force with the mandate to help Ontario Hydro develop a sustainable energy policy includes a group which will examine FCA and how to implement it. Critics of Ontario Hydro note that the utility's recent announcement of offering substantial discounts to some of its largest industrial customers goes directly against FCA. In addition, Hydro's continued reliance on an avoided cost model (without consideration of social and environmental impacts of power generation) makes it difficult for the utility to think beyond traditional approaches. In contrast, British Columbia is announcing a Social Costing policy to evaluate power projects according to their environmental as well as financial impact. Under the right conditions, adopting FCA can offer distinct trade advantages to Ontario. Under international trade agreements that pay heed to environmental costs, jurisdictions which have high environmental standards stand to gain

  3. TQM and six sigma in accounting literature

    Vieira, João Manuel Franco Coelho Gouveia

    2014-01-01

    This study is based on the investigation of the relation between management accounting, Total Quality Management and six sigma, in articles published in 5 of the most renowned accounting journals: Management Accounting Review; European Accounting Review; Accounting, Auditing and Accountability; Critical Perspectives on Accounting; and Accounting Organizations and Society. Despite the vast existent literature related to both management accounting and quality management, this investigation c...

  4. Counting, accounting, and accountability: Helen Verran's relational empiricism.

    Kenney, Martha

    2015-10-01

    Helen Verran uses the term 'relational empiricism' to describe situated empirical inquiry that is attentive to the relations that constitute its objects of study, including the investigator's own practices. Relational empiricism draws on and reconfigures Science and Technology Studies' traditional concerns with reflexivity and relationality, casting empirical inquiry as an important and non-innocent world-making practice. Through a reading of Verran's postcolonial projects in Nigeria and Australia, this article develops a concept of empirical and political 'accountability' to complement her relational empiricism. In Science and an African Logic, Verran provides accounts of the relations that materialize her empirical objects. These accounts work to decompose her original objects, generating new objects that are more promising for the specific postcolonial contexts of her work. The process of decomposition is part of remaining accountable for her research methods and accountable to the worlds she is working in and writing about. This is a practice of narrating relations and learning to tell better technoscientific stories. What counts as better, however, is not given, but is always contextual and at stake. In this way, Verran acts not as participant-observer, but as participant-storyteller, telling stories to facilitate epistemic flourishing within and as part of a historically located community of practice. The understanding of accountability that emerges from this discussion is designed as a contribution, both practical and evocative, to the theoretical toolkit of Science and Technology Studies scholars who are interested in thinking concretely about how we can be more accountable to the worlds we study.

  5. Accountability in Times of Austerity

    Hansen, Hanne Foss; Kristiansen, Mads Bøge

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

  6. Democracy Aid and Electoral Accountability

    Heinrich, Tobias; Loftis, Matthew

    2017-01-01

    for this by analyzing incumbent turnover in elections following poor economic performance – the economic vote – as a measure of voting to achieve performance accountability. In our analysis of over 1,100 elections in 114 developing countries between 1975 and 2010, we find distinct evidence that increasing receipt......Although foreign policies often fail to successfully promote democracy, over a decade of empirical research indicates that foreign aid specifically for democracy promotion is remarkably successful at improving the survival and institutional strength of fragile democracies. However, these measures...... cannot tell us how well democracy aid supports the central promise of democracy: accountable government. Since institutions can be subverted in various ways that undermine accountability, it is vital to know whether democracy aid supports accountability to assess its overall success. We provide evidence...

  7. Towards engagement, compliance and accountability

    Annyssa Bellal

    2011-03-01

    Full Text Available The UN and other international and regional organisations are increasingly trying to hold armed non-state actors (ANSAs accountable at the international level for violations of international norms....

  8. Accountancy--An Emerging Profession

    Ristino, Robert J.

    1971-01-01

    Today, the accountant is widely recognized as a well-educated, well rounded and respected member of his community....part of a professional fraternity that oversees the most complex of human designs--a nation's economy. (Editor)

  9. 18 CFR 367.4340 - Account 434, Extraordinary income.

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 434, Extraordinary income. 367.4340 Section 367.4340 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFOR...

  10. 18 CFR 367.4350 - Account 435, Extraordinary deductions.

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 435, Extraordinary deductions. 367.4350 Section 367.4350 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT...

  11. Control concepts for integration of alternative supply generation systems in local energy supply grids taking specially into account systems stability; Regelungstechnische Konzepte zur Integration alternativer Erzeugungsanlagen in lokale Energieversorgungsnetze unter besonderer Beruecksichtigung der Systemstabilitaet

    La Seta, P.

    2007-03-26

    Local alternative power supply plants will play a decisive role in the development of future power supply systems. The specific advantage of the use of renewable primary energy resources for electricity and heat generation is that it lowers or eliminates fuel costs and CO{sub 2} emission costs. However, due to the high specific investment costs involved, the price of a kilowatt hour of electricity from renewable resources is still very high. For this reason power production from renewable resources still cannot fully compete with that from conventional resources. This study presents the draft of a complete control system for a doubly fed asynchronous motor which improves its dynamic and transient stability. This system is based on machine equations and consists of a number of control circuits which steer the machine's operating conditions according to external characteristics. The control strategy is to generate the maximum permissible power from the wind at any moment rather than achieve the optimal operating point for the entire network. One focus of this study was on ensuring the transient stability of doubly fed asynchronous motors. This was accomplished by means of a new method which is presented in this dissertation. The method consists in supporting the voltage at the intermediate circuit of the rotor rectifier by means of an external voltage source during and briefly after the short circuit. A test based on the stationary-torque-slip characteristic prior to the error and after its resolution shows that machine's stable area shrinks drastically during reduced stator voltage when the rotor windings are shorted with a crowbar as is commonly done today. The proposed method (supporting the intermediate circuit voltage) provides a sufficient stability reserve also when stator voltage is reduced. Simulations with ATP-EMTP were performed on a single wind power plant in a fixed-load 110 kV transmission network as well as in a stand-alone network with two

  12. Cost accounting for the radiologist.

    Gentili, Amilcare

    2014-05-01

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

  13. The management accounting vocational fallacy

    Shuttleworth, Christina Cornelia

    2014-01-01

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

  14. INTENATIONAL RESEARCH REGARDING CREATIVE ACCOUNTING

    Berinde Sorin Romulus

    2012-12-01

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

  15. ACCOUNTING RESPONSIBILITY FOR BUSINESS EVALUATION

    DORU CÎRNU

    2015-12-01

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

  16. Insurance: Accounting, Regulation, Actuarial Science

    Alain Tosetti; Thomas Behar; Michel Fromenteau; Stéphane Ménart

    2001-01-01

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

  17. ENVIRONMENT ACCOUNTING FOR SUSTAINABLE DEVELOPMENT

    Florin Boghean

    2007-01-01

    Economic sustainability or intergenerational equity entails maintaining social well being by decisions about investments in different types of asset. Under certain conditions, consumption can be sustained by depleting resources, or various kinds of natural capital, while building up other kinds of capital. Theoretically, the choices involve the use of a set of accounting prices. The question becomes one of finding and implementing accounting prices that express the roles of the various capita...

  18. School accountability Incentives or sorting?

    Hege Marie Gjefsen; Trude Gunnes

    2015-01-01

    We exploit a nested school accountability reform to estimate the causal effect on teacher mobility, sorting, and student achievement. In 2003, lower-secondary schools in Oslo became accountable to the school district authority for student achievement. In 2005, information on school performance in lower secondary education also became public. Using a difference-in-difference-in-difference approach, we find a significant increase in teacher mobility and that almost all non-stayers leave the tea...

  19. THE EVOLUTION OF MANAGERIAL ACCOUNTING

    Delia MANEA

    2012-01-01

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

  20. QUANTITY AND QUALITY IN ACCOUNTING

    Horia Cristea

    2016-12-01

    Full Text Available The present paper is a synthesis of the scopes of accounting in understanding the economic processes and transactions from the quantitative and qualitative point of view. The economic life is a continuous set of choices and decisions (of maintaining, developing, correcting based on the information supplied by the accounting. The input information that are processed can be incorrect, processed with correct models and the outputs can be correct, incorrectly processed and with incorrect results.

  1. Citizen participation in public accountability

    Damgaard, Bodil; Lewis, Jenny

    2014-01-01

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

  2. Risks factoring business: accounting measurement

    Z.V. Gutsaylyuk

    2015-06-01

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

  3. 77 FR 202 - Federal Acquisition Regulation; Updated Financial Accounting Standards Board Accounting References

    2012-01-03

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

  4. INTEGRATION OF GREEN ACCOUNTING INTO ROMANIAN ACCOUNTING SYSTEM

    Mihaela Ungureanu

    2012-03-01

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

  5. Solution of the transport equation with account for inelastic collisions

    Kalashnikov, N.P.; Remizovich, V.S.; Ryazanov, M.I.

    1980-01-01

    The theory of charged particle scattering in a matter with account for inelastic collisions is considered. In ''directly-forward'' approximation the transport equation at the absence of elastic collisions is obtained. The solution of the transport equation is made without and with account for fluctuation of energy losses. Formulas for path-energy relation are given. Energy spectrum and distribution of fast charged particles with respect to paths are studied. The problem of quantum mechanical approach to the theory of multiple scattering of fast charged particles in a matter is discussed briefly

  6. Deciphering energy

    Dessus, Benjamin

    2014-01-01

    In this book, the author aims at giving some explanations about the various terms regarding energy which are present in our everyday life, in speeches, in papers and magazines, on the air, in our energy bills, for instance: energy poverty, price of a barrel of oil, resources and proved reserves, intermittency and energy storage, fossil and renewable energies, and so on. In a first part, the author addresses issues ranging from the development needs of a society to the energy assessment of a country, i.e.: nature and quantity of needs in services provided by energy, analysis of the required quantity of energy products needed to satisfy these needs, stages between primary resources and service delivery, description of the French consumption of available final energy products (per product and per economic sector). In the second part, he addresses energy supply, energy sectors and environmental issues, thus focusing on the front end of the energy system, i.e. ways of production from primary energy resources to final energy products: main physical characteristics and description of the different fissile, fossil and renewable energies, description of the main sectors of production of final energy products (fuels, electricity, heat) with a specific attention to electricity. In this part, local, regional and global environmental issues related to the exploitation of these energy sectors are discussed: sources of atmospheric pollution related to energy, relationship between energy and global warming, role of the different greenhouse gases emitted by these sectors, and quantitative analysis of these emissions. The third part addresses the economy of energy systems. The author proposes a cost assessment method which can be used for the production analysis as well as the economic analysis of a specific energy product. He also described external costs and profits, and methods to take those hidden costs and profits into account. Other economic tools are discussed and compared

  7. Directors' report and accounts 1992/1993

    1993-01-01

    This item is the Directors' Report and Accounts for the financial year 1992/1993 for Scottish Hydro-Electric plc, a United Kingdom utility which generates, distributes and sells electricity to its customers in that country. While generation is based in Scotland, the company is seeking to penetrate the energy market in England and Wales, and increase earnings in Scotland through improved performance. Increased customer and shareholder satisfaction is identified as a continuing goal. Turnover, profits and dividends to shareholders have all increased during the year. (UK)

  8. 75 FR 63823 - Final Guidance, “Federal Greenhouse Gas Accounting and Reporting”

    2010-10-18

    ... COUNCIL ON ENVIRONMENTAL QUALITY Final Guidance, ``Federal Greenhouse Gas Accounting and Reporting...''), entitled ``Federal Leadership in Environmental, Energy, and Economic Performance.'' 74 FR 52117, Oct. 8... emissions associated with agency operations. This Final Guidance, ``Federal Greenhouse Gas Accounting and...

  9. Data verification and materials accountancy for two accounting periods

    Beedgen, R.

    1985-01-01

    In the framework of near-real-time accountancy for nuclear materials, safeguards statistical analysis based on the operator's data of a sequence of materials balance periods has been performed. Up to now, it is assumed that the operator's data are correct. A statistical model is presented that enables inspector verification measurements for a sequence of accounting periods to be included into a safeguards procedure. The analysis uses a two balance period and statistical concepts which are applied in the case of one accounting period. The interconnection of different safeguards measures shall be studied to get a basic idea about the procedure and it is shown that there might be fundamental differences to the one balance case

  10. CLOUD ACCOUNTING – A NEW PARADIGM OF ACCOUNTING POLICIES

    Cristina PRICHICI

    2015-04-01

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

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

    P URFI

    2003-04-01

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

  12. Energy systems

    Haefele, W.

    1974-01-01

    Up to the present the production, transmission and distribution of energy has been considered mostly as a fragmented problem; at best only subsystems have been considered. Today the scale of energy utilization is increasing rapidly, and correspondingly, the reliance of societies on energy. Such strong quantitative increases influence the qualitative nature of energy utilization in most of its aspects. Resources, reserves, reliability and environment are among the key words that may characterize the change in the nature of the energy utilization problem. Energy can no longer be considered an isolated technical and economical problem, rather it is embedded in the ecosphere and the society-technology complex. Restraints and boundary conditions have to be taken into account with the same degree of attention as in traditional technical problems, for example a steam turbine. This results in a strong degree of interweaving. Further, the purpose of providing energy becomes more visible, that is, to make survival possible in a civilized and highly populated world on a finite globe. Because of such interweaving and finiteness it is felt that energy should be considered as a system and therefore the term 'energy systems' is used. The production of energy is only one component of such a system; the handling of energy and the embedding of energy into the global and social complex in terms of ecology, economy, risks and resources are of similar importance. he systems approach to the energy problem needs more explanation. This paper is meant to give an outline of the underlying problems and it is hoped that by so doing the wide range of sometimes confusing voices about energy can be better understood. Such confusion starts already with the term 'energy crisis'. Is there an energy crisis or not? Much future work is required to tackle the problems of energy systems. This paper can only marginally help in that respect. But it is hoped that it will help understand the scope of the

  13. Energy systems

    Haefele, W [Nuclear Research Centre, Applied Systems Analysis and Reactor Physics, Karlsruhe (Germany); International Institute for Applied Systems Analysis, Laxenburg (Austria)

    1974-07-01

    Up to the present the production, transmission and distribution of energy has been considered mostly as a fragmented problem; at best only subsystems have been considered. Today the scale of energy utilization is increasing rapidly, and correspondingly, the reliance of societies on energy. Such strong quantitative increases influence the qualitative nature of energy utilization in most of its aspects. Resources, reserves, reliability and environment are among the key words that may characterize the change in the nature of the energy utilization problem. Energy can no longer be considered an isolated technical and economical problem, rather it is embedded in the ecosphere and the society-technology complex. Restraints and boundary conditions have to be taken into account with the same degree of attention as in traditional technical problems, for example a steam turbine. This results in a strong degree of interweaving. Further, the purpose of providing energy becomes more visible, that is, to make survival possible in a civilized and highly populated world on a finite globe. Because of such interweaving and finiteness it is felt that energy should be considered as a system and therefore the term 'energy systems' is used. The production of energy is only one component of such a system; the handling of energy and the embedding of energy into the global and social complex in terms of ecology, economy, risks and resources are of similar importance. he systems approach to the energy problem needs more explanation. This paper is meant to give an outline of the underlying problems and it is hoped that by so doing the wide range of sometimes confusing voices about energy can be better understood. Such confusion starts already with the term 'energy crisis'. Is there an energy crisis or not? Much future work is required to tackle the problems of energy systems. This paper can only marginally help in that respect. But it is hoped that it will help understand the scope of the

  14. Annual Reviews of User Accounting Controls for the Washington Headquarters Services Allotment Accounting System

    1996-01-01

    The purpose of annual accounting system reviews is to determine whether DoD accounting systems are in compliance with accounting principles, standards, and related accounting requirements established...

  15. The state of energy resources and role of nuclear energy

    Rosen, M.; )

    1999-01-01

    The present and future global energy demand has been assessed. The nuclear energy contribution in world energy balance has been discussed taking into account economical, social and environmental circumstances

  16. 10 CFR 1045.19 - Accountability for classification and declassification determinations.

    2010-01-01

    ... 10 Energy 4 2010-01-01 2010-01-01 false Accountability for classification and declassification determinations. 1045.19 Section 1045.19 Energy DEPARTMENT OF ENERGY (GENERAL PROVISIONS) NUCLEAR CLASSIFICATION....19 Accountability for classification and declassification determinations. (a) Whenever a...

  17. Balancing the books accounting for librarians

    Kirk, Rachel A

    2012-01-01

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

  18. Finance and Accounting; a comprehensive introduction

    drs. Ewoud Jansen

    2005-01-01

    Finance and accounting behandelt in een boek de essentiele aspecten van drie disciplines: financieel management, management accounting en financial accounting. Dit maakt Finance and accounting tot een breed en waardevol engelstalig naslagwerk.

  19. Creative Accounting Practices in Nigerian Banks

    gold

    banks is to boost the market value of shares; users of accounting information are adversely .... Creative accounting methods are noteworthy because they remain in use as ..... accounting statements to attract investors; this creation of accounts.

  20. Annual report and accounts 1989-1990

    1990-12-01

    AEA Technology, the trading name for the United Kingdom Atomic Energy Authority was formally launched in 1990. A summary of each of its services and activities is given. These are: thermal reactor services, fast reactors, fusion, fuel services, decommissioning and radioactive waste, safety and reliability, petroleum services, environment and energy and industrial technology. Other business activities include an underlying research programme, nuclear assessments, corporate business development, overseas relations and Information Technology. Highlights of the year include the good performance of the Dounreay Prototype Fast Reactor and the arrangement of several major research contracts. The closure of both Harwell reactors, DIDO and PLUTO, was a less successful feature of the year. Accounts for the year are presented. (UK).