ACCOUNTANCY REFLECTION OF ENVIRONMENT INFORMATION REGARDING THE ENERGY SECTOR

Directory of Open Access Journals (Sweden)

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.

A new method for energy accounting in interconnected operations

International Nuclear Information System (INIS)

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

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

International Nuclear Information System (INIS)

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

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

Energy Technology Data Exchange (ETDEWEB)

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.

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

Energy Technology Data Exchange (ETDEWEB)

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.

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

Energy Technology Data Exchange (ETDEWEB)

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.)

Environmental accounting and reporting of energy utility companies. Research notes

International Nuclear Information System (INIS)

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

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

International Nuclear Information System (INIS)

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

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

International Nuclear Information System (INIS)

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

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

DEFF Research Database (Denmark)

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...

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

Science.gov (United States)

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...

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

International Nuclear Information System (INIS)

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

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

Science.gov (United States)

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.

Energy: annual report and accounts 1994

International Nuclear Information System (INIS)

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)

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

Science.gov (United States)

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.

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

Directory of Open Access Journals (Sweden)

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.

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

Energy Technology Data Exchange (ETDEWEB)

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.

Democratic accountability and the votes for nuclear energy

Energy Technology Data Exchange (ETDEWEB)

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)

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

International Nuclear Information System (INIS)

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)

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

International Nuclear Information System (INIS)

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

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

CSIR Research Space (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...

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

International Nuclear Information System (INIS)

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

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

International Nuclear Information System (INIS)

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

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

International Nuclear Information System (INIS)

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

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

International Nuclear Information System (INIS)

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

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

International Nuclear Information System (INIS)

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.

Environmental economy account for Denmark 1997

International Nuclear Information System (INIS)

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)

Environmental economy account for Denmark 1998

International Nuclear Information System (INIS)

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)

Environmental economy account for Denmark 1999

International Nuclear Information System (INIS)

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)

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

Directory of Open Access Journals (Sweden)

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.

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

DEFF Research Database (Denmark)

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...

10 CFR 75.22 - Accounting records.

Science.gov (United States)

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...

10 CFR 75.33 - Accounting reports.

Science.gov (United States)

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...

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

Energy Technology Data Exchange (ETDEWEB)

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.

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

Energy Technology Data Exchange (ETDEWEB)

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

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

International Nuclear Information System (INIS)

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

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

Energy Technology Data Exchange (ETDEWEB)

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.

Exergy accounting - the energy that matters

Energy Technology Data Exchange (ETDEWEB)

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)

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

International Nuclear Information System (INIS)

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.)

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

NARCIS (Netherlands)

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

2016-01-01

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

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

Directory of Open Access Journals (Sweden)

Rof Letitia Maria

2011-07-01

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

Energy accounting of France in 2006

International Nuclear Information System (INIS)

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.)

Nuclear fuel lease accounting

International Nuclear Information System (INIS)

Danielson, A.H.

1986-01-01

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

10 CFR 1008.18 - Accounting for disclosures.

Science.gov (United States)

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...

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

International Nuclear Information System (INIS)

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.

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

International Nuclear Information System (INIS)

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)

Environmental economy account for Denmark 2003

International Nuclear Information System (INIS)

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)

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

International Nuclear Information System (INIS)

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.

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

International Nuclear Information System (INIS)

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.

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

Directory of Open Access Journals (Sweden)

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.

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

International Nuclear Information System (INIS)

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.

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

International Nuclear Information System (INIS)

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

Learining in carbon accounting and energy efficiency

NARCIS (Netherlands)

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

Environmental economy account for Denmark 2001

International Nuclear Information System (INIS)

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)

10 CFR 35.406 - Brachytherapy sources accountability.

Science.gov (United States)

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...

Tritium control and accountability instructions

International Nuclear Information System (INIS)

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

Tritium control and accountability instructions

International Nuclear Information System (INIS)

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

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

Directory of Open Access Journals (Sweden)

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.

10 CFR 74.59 - Quality assurance and accounting requirements.

Science.gov (United States)

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...

Central Accountability System (CLAS)

International Nuclear Information System (INIS)

Hairston, L.A.

1991-01-01

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

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

International Nuclear Information System (INIS)

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

Basic concepts of materials accounting

International Nuclear Information System (INIS)

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

Greenhouse gas accounting and waste management.

Science.gov (United States)

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.

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

International Nuclear Information System (INIS)

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 CFR 1045.19 - Accountability for classification and declassification determinations.

Science.gov (United States)

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...

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

Energy Technology Data Exchange (ETDEWEB)

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

2016-09-15

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

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

International Nuclear Information System (INIS)

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

2016-01-01

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

Accounting-related transmission issues

International Nuclear Information System (INIS)

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

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

International Nuclear Information System (INIS)

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

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

International Nuclear Information System (INIS)

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.

Environmental economy account for Denmark 2000

International Nuclear Information System (INIS)

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)

Commitment is the key to these accounts

International Nuclear Information System (INIS)

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

18 CFR 367.20 - Depreciation accounting.

Science.gov (United States)

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...

18 CFR 367.9130 - Account 913, Advertising expenses.

Science.gov (United States)

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...

18 CFR 367.5 - Accounting period.

Science.gov (United States)

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...

Performing accountability: Making environmental credentials visible in housing design

International Nuclear Information System (INIS)

Shaw, Isabel; Ozaki, Ritsuko

2015-01-01

Making housing developments ‘environmentally sustainable’ requires housing developers to be accountable for their ‘green’ credentials. Accountability is promoted by both the UK government's environmental policy for housing design – the Code for Sustainable Homes – and local councils in their planning criteria. These accountability practices are key to how relationships between housing professionals and local planning authorities influence practices and outcomes of environmental sustainability. In this article, we examine how accountability is performed in housing design and development. We argue that accountability practices involve the management of making environmental sustainability visible through demonstrating the utilization of sustainable technologies. We contend that these ‘visibility’ practices are carried out to the detriment of an appreciation of how energy is both provided and consumed. We contend that using the installation phase of sustainable technologies as a point of adequate assessment of the environmental effectiveness of a building is short-sighted. Policy needs to look beyond this, and consult with professionals who develop and sell houses to understand better their working priorities and contexts that shape the provision of renewable energy in the planning phase and post-build. - Highlights: • Accountability practices shape environmental sustainability practices and outcomes. • Making sustainability ‘visible’ involves the use of sustainable technologies. • Policy should consider how it affects professionals work and energy provision. • Visibility practices influence energy provision and potential consumption.

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

Energy Technology Data Exchange (ETDEWEB)

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

TFTR tritium inventory accountability system

International Nuclear Information System (INIS)

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

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

International Nuclear Information System (INIS)

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

10 CFR 1016.34 - Accountability for Secret Restricted Data.

Science.gov (United States)

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...

Environmental economy account for Denmark 2004

International Nuclear Information System (INIS)

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)

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

Energy Technology Data Exchange (ETDEWEB)

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)

18 CFR 367.2040 - Account 204, Preferred stock issued.

Science.gov (United States)

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...

18 CFR 367.2010 - Account 201, Common stock issued.

Science.gov (United States)

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...

18 CFR 367.19 - Accounting for leases.

Science.gov (United States)

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...

Environmental Accounts of the Netherlands 2010

International Nuclear Information System (INIS)

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

10 CFR 35.2406 - Records of brachytherapy source accountability.

Science.gov (United States)

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...

Energy balances 2005

International Nuclear Information System (INIS)

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)

Investment accounting in building industry

Energy Technology Data Exchange (ETDEWEB)

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.

Energy End-Use : Industry

NARCIS (Netherlands)

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

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

International Nuclear Information System (INIS)

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

Accounting for unobserved management in renewable energy and growth

International Nuclear Information System (INIS)

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

18 CFR 367.4261 - Account 426.1, Donations.

Science.gov (United States)

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...

Annual accounts 1992-93

International Nuclear Information System (INIS)

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)

Solution of the transport equation with account for inelastic collisions

International Nuclear Information System (INIS)

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

Tritium accountancy in fusion systems

Energy Technology Data Exchange (ETDEWEB)

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

2015-03-15

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

18 CFR 367.4210 - Account 421, Miscellaneous income or loss.

Science.gov (United States)

2010-04-01

... GAS ACT Income Statement Chart of Accounts Service Company Operating Income § 367.4210 Account 421, Miscellaneous income or loss. This account must include all revenue and expense items except taxes properly..., Miscellaneous income or loss. 367.4210 Section 367.4210 Conservation of Power and Water Resources FEDERAL ENERGY...

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

International Nuclear Information System (INIS)

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

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

Science.gov (United States)

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.

Nuclear materials control and accountability internal audit program

International Nuclear Information System (INIS)

Barham, M.A.; Abbott, R.R.

1991-01-01

This paper reports that the Department of Energy Order (DOE) 5633.3, Control and Accountability for Nuclear Materials, includes several requirements for development and implementation of an internal audit program. Martin Marietta Energy System, Inc., manages five sites in Tennessee, Kentucky, and Ohio for the DOE Field Office, Oak Ridge and has a Central Nuclear Materials Control and Accountability (NMC and A) Manager with matrixed responsibility for the NMC and A program at the five sites. The Energy Systems Central NMC and A Manager has developed an NMC and A Internal Audit Handbook which defines the functional responsibilities, performance criteria, and reporting and documentation requirements for the Energy Systems NMC and A Internal Audit Program. The initial work to develop and implement these standards was tested at the K-25 Site when the site hired an internal auditor to meet the DOE requirements for an NMC and A Internal Audit program

Evaluation of accountability measurements

International Nuclear Information System (INIS)

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

STAR facility tritium accountancy

International Nuclear Information System (INIS)

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)

Empirically Assessing the Importance of Characteristics of Accounting Students.

Science.gov (United States)

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…

The nuclear safeguards system and the process of global governance accountability

Energy Technology Data Exchange (ETDEWEB)

Xavier, Roberto Salles, E-mail: xavier@cnen.gov.b [Comissao Nacional de Energia Nuclear (CNEN), Rio de Janeiro, RJ (Brazil). Coordenacao Geral de Planejamento e Avaliacao

2011-07-01

Due to rising energy costs and climate concerns, nuclear energy is again being seriously considered as an energy source for several countries. Along with the resurgence of nuclear energy comes the concern of the world if these countries will develop their programs for the peaceful use of nuclear energy. If on one hand the growth potential of nuclear energy should not be stifled, on the other hand it is imperative that a climate of mutual trust is developed, respecting the right of each country to develop its nuclear program without taking a climate of mistrust to a possible 'intention' behind the pursuit of peaceful use of nuclear energy. Therefore, it is essential that appropriate mechanisms of accountability of global governance are institutionalized at the institutional architecture of the international process of nuclear safeguards, more specifically to the nuclear fuel cycle, so that abuses of power in this sphere does not happen, both by countries that aspire to develop projects nuclear, and by the suppliers of technology. In this context, the case study of Brazil and Argentina gained importance, because these two countries have a single binational organization of nuclear safeguards in the world: Brazilian-Argentine Agency for Accounting and Control of Nuclear Materials - ABACC. In the theoretical question, the paper tries to understand what happens with the process of legitimacy and authority of the organizations of global governance by analyzing the degree of publicness and constrictiveness. This work intends to focus on the role of ABACC as an interstate institution of accountability, which has a key role to control the nation States of Brazil and Argentina regarding the appropriate use of nuclear material used in their programs, and analyze how this Agency behaves within of tension legitimacy-authority, taking into account existing studies on accountability in global governance. (author)

The nuclear safeguards system and the process of global governance accountability

International Nuclear Information System (INIS)

Xavier, Roberto Salles

2011-01-01

Due to rising energy costs and climate concerns, nuclear energy is again being seriously considered as an energy source for several countries. Along with the resurgence of nuclear energy comes the concern of the world if these countries will develop their programs for the peaceful use of nuclear energy. If on one hand the growth potential of nuclear energy should not be stifled, on the other hand it is imperative that a climate of mutual trust is developed, respecting the right of each country to develop its nuclear program without taking a climate of mistrust to a possible 'intention' behind the pursuit of peaceful use of nuclear energy. Therefore, it is essential that appropriate mechanisms of accountability of global governance are institutionalized at the institutional architecture of the international process of nuclear safeguards, more specifically to the nuclear fuel cycle, so that abuses of power in this sphere does not happen, both by countries that aspire to develop projects nuclear, and by the suppliers of technology. In this context, the case study of Brazil and Argentina gained importance, because these two countries have a single binational organization of nuclear safeguards in the world: Brazilian-Argentine Agency for Accounting and Control of Nuclear Materials - ABACC. In the theoretical question, the paper tries to understand what happens with the process of legitimacy and authority of the organizations of global governance by analyzing the degree of publicness and constrictiveness. This work intends to focus on the role of ABACC as an interstate institution of accountability, which has a key role to control the nation States of Brazil and Argentina regarding the appropriate use of nuclear material used in their programs, and analyze how this Agency behaves within of tension legitimacy-authority, taking into account existing studies on accountability in global governance. (author)

The renewable energies in the heart of the energy diversification

International Nuclear Information System (INIS)

Antolini, A.; Chartier, Ph.; Saglio, A.

2002-06-01

The renewable energies constitute a primordial part of the energy accounting of the future, taking into account the energy supply safety, the environmental quality and the local economic development. In this framework the authors present the stakes and the today data concerning the french and european situations of the renewable energies production, the development of the wind power and the solar energy and show the necessity of rapidly complete the today legislation of the french legal framework. (A.L.B.)

FERC perspectives on nuclear fuel accounting issues

International Nuclear Information System (INIS)

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

China CO2 emission accounts 1997-2015

Science.gov (United States)

Shan, Yuli; Guan, Dabo; Zheng, Heran; Ou, Jiamin; Li, Yuan; Meng, Jing; Mi, Zhifu; Liu, Zhu; Zhang, Qiang

2018-01-01

China is the world's top energy consumer and CO2 emitter, accounting for 30% of global emissions. Compiling an accurate accounting of China's CO2 emissions is the first step in implementing reduction policies. However, no annual, officially published emissions data exist for China. The current emissions estimated by academic institutes and scholars exhibit great discrepancies. The gap between the different emissions estimates is approximately equal to the total emissions of the Russian Federation (the 4th highest emitter globally) in 2011. In this study, we constructed the time-series of CO2 emission inventories for China and its 30 provinces. We followed the Intergovernmental Panel on Climate Change (IPCC) emissions accounting method with a territorial administrative scope. The inventories include energy-related emissions (17 fossil fuels in 47 sectors) and process-related emissions (cement production). The first version of our dataset presents emission inventories from 1997 to 2015. We will update the dataset annually. The uniformly formatted emission inventories provide data support for further emission-related research as well as emissions reduction policy-making in China.

The renewable energies in the heart of the energy diversification; Les energies renouvelables au coeur de la diversification energetique

Energy Technology Data Exchange (ETDEWEB)

Antolini, A.; Chartier, Ph.; Saglio, A

2002-06-01

The renewable energies constitute a primordial part of the energy accounting of the future, taking into account the energy supply safety, the environmental quality and the local economic development. In this framework the authors present the stakes and the today data concerning the french and european situations of the renewable energies production, the development of the wind power and the solar energy and show the necessity of rapidly complete the today legislation of the french legal framework. (A.L.B.)

ACCOUNTING AND AUDIT OPERATIONS ON CURRENT ACCOUNT

Directory of Open Access Journals (Sweden)

Koblyanska Olena

2018-03-01

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

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

International Nuclear Information System (INIS)

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 �

Annual report and accounts 1994

International Nuclear Information System (INIS)

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)

18 CFR 367.4340 - Account 434, Extraordinary income.

Science.gov (United States)

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...

18 CFR 367.4350 - Account 435, Extraordinary deductions.

Science.gov (United States)

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...

10 CFR 74.33 - Nuclear material control and accounting for uranium enrichment facilities authorized to produce...

Science.gov (United States)

2010-01-01

... and special nuclear material in the accounting records are based on measured values; (3) A measurement... 10 Energy 2 2010-01-01 2010-01-01 false Nuclear material control and accounting for uranium... Section 74.33 Energy NUCLEAR REGULATORY COMMISSION (CONTINUED) MATERIAL CONTROL AND ACCOUNTING OF SPECIAL...

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

International Nuclear Information System (INIS)

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)

Energy conservation, energy efficiency and energy savings regulatory hypotheses - taxation, subsidies and underlying economics

Energy Technology Data Exchange (ETDEWEB)

Trumpy, T. [International Legal Counsel, Brussels (Belgium)

1995-12-01

More efficient use of energy resources can be promoted by various regulatory means, i.e., taxation, subsidies, and pricing. Various incentives can be provided by income and revenue tax breaks-deductible energy audit fees, energy saving investment credits, breaks for energy saving entrepreneurs, and energy savings accounts run through utility accounts. Value added and excise taxes can also be adjusted to reward energy saving investments and energy saving entrepreneurial activity. Incentives can be provided in the form of cash refunds, including trade-in-and-scrap programs and reimbursements or subsidies on audit costs and liability insurance. Pricing incentives include lower rates for less energy use, prepayment of deposit related to peak load use, electronically dispatched multiple tariffs, savings credits based on prior peak use, and subsidized {open_quotes}leasing{close_quotes} of more efficient appliances and lights. Credits, with an emphasis on pooling small loans, and 5-year energy savings contracts are also discussed.

10 CFR 74.51 - Nuclear material control and accounting for strategic special nuclear material.

Science.gov (United States)

2010-01-01

... 10 Energy 2 2010-01-01 2010-01-01 false Nuclear material control and accounting for strategic special nuclear material. 74.51 Section 74.51 Energy NUCLEAR REGULATORY COMMISSION (CONTINUED) MATERIAL CONTROL AND ACCOUNTING OF SPECIAL NUCLEAR MATERIAL Formula Quantities of Strategic Special Nuclear...

ACCOUNTING HARMONIZATION AND HISTORICAL COST ACCOUNTING

Directory of Open Access Journals (Sweden)

Valentin Gabriel CRISTEA

2017-05-01

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

MATERIAL CONTROL ACCOUNTING INMM

Energy Technology Data Exchange (ETDEWEB)

Hasty, T.

2009-06-14

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

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

International Nuclear Information System (INIS)

Rahman, Sanzidur; Rahman, Md. Sayedur

2013-01-01

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

Account of the uncertainty factor in forecasting nuclear power development

International Nuclear Information System (INIS)

Chernavskij, S.Ya.

1979-01-01

Minimization of total discounted costs for linear constraints is commonly used in forecasting nuclear energy growth. This approach is considered inadequate due to the uncertainty of exogenous variables of the model. A method of forecasting that takes into account the presence of uncertainty is elaborated. An example that demonstrates the expediency of the method and its advantage over the conventional approximation method used for taking uncertainty into account is given. In the framework of the example, the optimal strategy for nuclear energy growth over period of 500 years is determined

International training course on nuclear materials accountability for safeguards purposes

International Nuclear Information System (INIS)

1980-12-01

The two volumes of this report incorporate all lectures and presentations at the International Training Course on Nuclear Materials Accountability and Control for Safeguards Purposes, held May 27-June 6, 1980, at the Bishop's Lodge near Santa Fe, New Mexico. The course, authorized by the US Nuclear Non-Proliferation Act and sponsored by the US Department of Energy in cooperation with the International Atomic Energy Agency, was developed to provide practical training in the design, implementation, and operation of a National system of nuclear materials accountability and control that satisfies both National and IAEA International safeguards objectives. Volume I, covering the first week of the course, presents the background, requirements, and general features of material accounting and control in modern safeguard systems. Volume II, covering the second week of the course, provides more detailed information on measurement methods and instruments, practical experience at power reactor and research reactor facilities, and examples of operating state systems of accountability and control

International training course on nuclear materials accountability for safeguards purposes

Energy Technology Data Exchange (ETDEWEB)

1980-12-01

The two volumes of this report incorporate all lectures and presentations at the International Training Course on Nuclear Materials Accountability and Control for Safeguards Purposes, held May 27-June 6, 1980, at the Bishop's Lodge near Santa Fe, New Mexico. The course, authorized by the US Nuclear Non-Proliferation Act and sponsored by the US Department of Energy in cooperation with the International Atomic Energy Agency, was developed to provide practical training in the design, implementation, and operation of a National system of nuclear materials accountability and control that satisfies both National and IAEA International safeguards objectives. Volume I, covering the first week of the course, presents the background, requirements, and general features of material accounting and control in modern safeguard systems. Volume II, covering the second week of the course, provides more detailed information on measurement methods and instruments, practical experience at power reactor and research reactor facilities, and examples of operating state systems of accountability and control.

Materials control and accountability challenges associated with plutonium inventories

Energy Technology Data Exchange (ETDEWEB)

Crawford, D.W. [USDOE Office of Safeguards and Security, Washington, DC (United States)

1996-07-01

There are currently many initiatives underway within the Department of Energy (DOE) to safely and securely manage large plutonium inventories arising from weapons dismantlement, changing missions and facility operations. Plutonium inventory information is increasingly accessible to the public as a result of the secretary of energy`s openness initiative. As a result, knowledge of these inventories and levels to which the department has accounted for and controlled these inventories, will be under increased scrutiny from a variety of interest groups. The quality of this accountability data and what this data means will greatly influence the public`s perception of how the US is protecting its plutonium inventories. In addition, the department`s safeguards program provides an essential basis for the application of International Atomic Energy Agency (IAEA) safeguards that, in addition to possibly other international control regimes, will be in place over a large portion of these future inventories. The capability and functionality of the department`s nuclear safeguards program will be important contributors to the success of US programs for the responsible stewardship of these vast plutonium inventories. This paper discusses some of the challenges, in terms of specific issues relating to one part of the department`s safeguards program--materials control and accountability (MC and A)--to meet the growing domestic and international requirements and expectations associated with these plutonium inventories.

18 CFR 367.4180 - Account 418, Non-operating rental income.

Science.gov (United States)

2010-04-01

... GAS ACT Income Statement Chart of Accounts Service Company Operating Income § 367.4180 Account 418, Non-operating rental income. (a) The expenses shall include all elements of costs incurred in the...-operating rental income. 367.4180 Section 367.4180 Conservation of Power and Water Resources FEDERAL ENERGY...

Accountability Quality Shuffler Measurements on Pits

International Nuclear Information System (INIS)

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

China CO2 emission accounts 1997–2015

Science.gov (United States)

Shan, Yuli; Guan, Dabo; Zheng, Heran; Ou, Jiamin; Li, Yuan; Meng, Jing; Mi, Zhifu; Liu, Zhu; Zhang, Qiang

2018-01-01

China is the world’s top energy consumer and CO2 emitter, accounting for 30% of global emissions. Compiling an accurate accounting of China’s CO2 emissions is the first step in implementing reduction policies. However, no annual, officially published emissions data exist for China. The current emissions estimated by academic institutes and scholars exhibit great discrepancies. The gap between the different emissions estimates is approximately equal to the total emissions of the Russian Federation (the 4th highest emitter globally) in 2011. In this study, we constructed the time-series of CO2 emission inventories for China and its 30 provinces. We followed the Intergovernmental Panel on Climate Change (IPCC) emissions accounting method with a territorial administrative scope. The inventories include energy-related emissions (17 fossil fuels in 47 sectors) and process-related emissions (cement production). The first version of our dataset presents emission inventories from 1997 to 2015. We will update the dataset annually. The uniformly formatted emission inventories provide data support for further emission-related research as well as emissions reduction policy-making in China. PMID:29337312

The state of energy resources and role of nuclear energy

International Nuclear Information System (INIS)

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

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

International Nuclear Information System (INIS)

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.)

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

International Nuclear Information System (INIS)

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

18 CFR 367.13 - Accounting to be on accrual basis.

Science.gov (United States)

2010-04-01

... ACT General Instructions § 367.13 Accounting to be on accrual basis. (a) The service company is... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Accounting to be on accrual basis. 367.13 Section 367.13 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY...

25 CFR 212.46 - Inspection of premises, books, and accounts.

Science.gov (United States)

2010-04-01

... 25 Indians 1 2010-04-01 2010-04-01 false Inspection of premises, books, and accounts. 212.46 Section 212.46 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR ENERGY AND MINERALS LEASING OF... premises, books, and accounts. The provisions of § 211.46 of this subchapter are applicable to leases under...

Ecological accounting based on extended exergy: a sustainability perspective.

Science.gov (United States)

Dai, Jing; Chen, Bin; Sciubba, Enrico

2014-08-19

The excessive energy consumption, environmental pollution, and ecological destruction problems have gradually become huge obstacles for the development of societal-economic-natural complex ecosystems. Regarding the national ecological-economic system, how to make explicit the resource accounting, diagnose the resource conversion, and measure the disturbance of environmental emissions to the systems are the fundamental basis of sustainable development and coordinated management. This paper presents an extended exergy (EE) accounting including the material exergy and exergy equivalent of externalities consideration in a systematic process from production to consumption, and China in 2010 is chosen as a case study to foster an in-depth understanding of the conflict between high-speed development and the available resources. The whole society is decomposed into seven sectors (i.e., Agriculture, Extraction, Conversion, Industry, Transportation, Tertiary, and Domestic sectors) according to their distinct characteristics. An adaptive EE accounting database, which incorporates traditional energy, renewable energy, mineral element, and other natural resources as well as resource-based secondary products, is constructed on the basis of the internal flows in the system. In addition, the environmental emission accounting has been adjusted to calculate the externalities-equivalent exergy. The results show that the EE value for the year 2010 in China was 1.80 × 10(14) MJ, which is greatly increased. Furthermore, an EE-based sustainability indices system has been established to provide an epitomized exploration for evaluating the performance of flows and storages with the system from a sustainability perspective. The value of the EE-based sustainability indicator was calculated to be 0.23, much lower than the critical value of 1, implying that China is still developing in the stages of high energy consumption and a low sustainability level.

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

International Nuclear Information System (INIS)

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

Energy control and sustainable development

International Nuclear Information System (INIS)

2002-01-01

The contributions are dealing with the different aspects of energy control: key figures of the world consumption, evolution perspectives (energy control and energy demand in middle- and long-term world scenarios, global challenges, European perspectives, energy control in public decision in France, the new French energy accounting), regional differences (energy control in the United States, Russia, China, India, Brazil, West Africa, Mediterranean Sea), energy control and society (electricity privatisation in Salvador, regulatory approach or voluntary agreements for domestic appliances, comparison of energy control and renewable energies in France, complex accounting for energy demand control in a consumption society)

Environmental and Social Accounting for Brazil

International Nuclear Information System (INIS)

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

How "accountable" are accountable care organizations?

Science.gov (United States)

Addicott, Rachael; Shortell, Stephen M

2014-01-01

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

ACCOUNTING TREATMENTS USED FOR ACCOUNTING SERVICES PROVIDERS

Directory of Open Access Journals (Sweden)

ŢOGOE GRETI DANIELA

2014-08-01

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

Accounting Fundamentals for Non-Accountants

Science.gov (United States)

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

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

Science.gov (United States)

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...

Accounting for data uncertainties in comparing risks from energy systems

International Nuclear Information System (INIS)

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)

Optimization model of energy mix taking into account the environmental impact

International Nuclear Information System (INIS)

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)

75 FR 41452 - Draft Guidance, “Federal Greenhouse Gas Accounting and Reporting”

Science.gov (United States)

2010-07-16

... COUNCIL ON ENVIRONMENTAL QUALITY Draft Guidance, ``Federal Greenhouse Gas Accounting and Reporting... Greenhouse Gas Accounting and Reporting.'' SUMMARY: On October 5, 2009, President Obama signed Executive Order (E.O.) 13514--Federal Leadership in Environmental, Energy, and Economic Performance (74 FR 52117...

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

Science.gov (United States)

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

2014-01-01

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

Safeguards Accountability Network accountability and materials management

International Nuclear Information System (INIS)

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

1985-01-01

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

Material control and accountability alternatives

International Nuclear Information System (INIS)

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

10 CFR 74.41 - Nuclear material control and accounting for special nuclear material of moderate strategic...

Science.gov (United States)

2010-01-01

... 10 Energy 2 2010-01-01 2010-01-01 false Nuclear material control and accounting for special nuclear material of moderate strategic significance. 74.41 Section 74.41 Energy NUCLEAR REGULATORY COMMISSION (CONTINUED) MATERIAL CONTROL AND ACCOUNTING OF SPECIAL NUCLEAR MATERIAL Special Nuclear Material...

Energy exchange in thermal energy atom-surface scattering: impulsive models

International Nuclear Information System (INIS)

Barker, J.A.; Auerbach, D.J.

1979-01-01

Energy exchange in thermal energy atom surface collisions is studied using impulsive ('hard cube' and 'hard sphere') models. Both models reproduce the observed nearly linear relation between outgoing and incoming energies. In addition, the hard-sphere model accounts for the widths of the outcoming energy distributions. (Auth.)

Commercial and institutional consumption of energy survey

Energy Technology Data Exchange (ETDEWEB)

NONE

2005-12-15

This paper presented the results of a survey on 2004 energy consumption data for commercial and institutional establishments in Canada. The objective of the survey was to enable Natural Resources Canada to develop programs to support institutions seeking to gain greater energy efficiency and reduce greenhouse gas (GHG) emissions. Data were published by energy source and region. Energy intensity data were presented by region amongst the following commercial and institutional sectors: retail trade including food and non-food; education including colleges and universities; health care including non-hospital health care and hospitals; and accommodation and food services. Data obtained on each establishment's energy consumption and floor area were used to calculate their energy intensity ratio which included accounting for weather conditions, age of buildings and energy sources. It was observed that commercial and institutional establishments consumed nearly 945 million gigajoules in 2004. The wholesale trade and warehousing sector used the highest amount of energy, accounting for 17 per cent of all commercial and institutional energy use. The education sector accounted for 16 per cent of energy use, while the office sector accounted for 14 per cent. The energy intensity rate of hospitals in Canada was the highest of all sectors and subsectors, due to their nearly constant use of lighting and medical equipment. Retail trade accounted for the largest share of establishments at 26 per cent of all establishments, followed by offices with 22 per cent. Education accounted for the largest percentage of floor area. 4 tabs., 10 figs.

The renewable energies: the landscape

International Nuclear Information System (INIS)

Acket, C.; Bacher, P.

2005-03-01

If one takes into account the hydroelectric power, the France is the first european country in the renewable energies domain. The position is also honorable concerning the wood energy. Meanwhile, for the solar and wind energy, France is late. To discuss this debate, the authors bring together today data on the renewable energies, offer some proposals for the next 50 years taking into account the reduction of greenhouse gases emission for 2050. (A.L.B.)

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

Science.gov (United States)

2012-07-25

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

Materials control and accountability challenges associated with plutonium inventories

International Nuclear Information System (INIS)

Crawford, D.W.

1996-01-01

There are currently many initiatives underway within the Department of Energy (DOE) to safely and securely manage large plutonium inventories arising from weapons dismantlement, changing missions and facility operations. Plutonium inventory information is increasingly accessible to the public as a result of the secretary of energy's openness initiative. As a result, knowledge of these inventories and levels to which the department has accounted for and controlled these inventories, will be under increased scrutiny from a variety of interest groups. The quality of this accountability data and what this data means will greatly influence the public's perception of how the US is protecting its plutonium inventories. In addition, the department's safeguards program provides an essential basis for the application of International Atomic Energy Agency (IAEA) safeguards that, in addition to possibly other international control regimes, will be in place over a large portion of these future inventories. The capability and functionality of the department's nuclear safeguards program will be important contributors to the success of US programs for the responsible stewardship of these vast plutonium inventories. This paper discusses some of the challenges, in terms of specific issues relating to one part of the department's safeguards program--materials control and accountability (MC and A)--to meet the growing domestic and international requirements and expectations associated with these plutonium inventories

Monthly energy review, July 1990

International Nuclear Information System (INIS)

1990-01-01

US total energy consumption in July 1990 was 6.7 quadrillion Btu Petroleum products accounted for 42 percent of the energy consumed in July 1990, while coal accounted for 26 percent and natural gas accounted for 19 percent. Residential and commercial sector consumption was 2.3 quadrillion Btu in July 1990, up 2 percent from the July 1989 level. The sector accounted for 35 percent of July 1990 total consumption, about the same share as in July 1989. Industrial sector consumption was 2.4 quadrillion Btu in July 1990, up 2 percent from the July 1989 level. The industrial sector accounted for 36 percent of July 1990 total consumption, about the same share as in July 1989. Transportation sector consumption of energy was 1.9 quadrillion Btu in July 1990, up 1 percent from the July 1989 level. The sector consumed 29 percent of July 1990 total consumption, about the same share as in July 1989. Electric utility consumption of energy totaled 2.8 quadrillion Btu in July 1990, up 2 percent from the July 1989 level. Coal contributed 53 percent of the energy consumed by electric utilities in July 1990, while nuclear electric power contributed 21 percent; natural gas, 12 percent; hydroelectric power, 9 percent; petroleum, 5 percent; and wood, waste, geothermal, wind, photovoltaic, and solar thermal energy, about 1 percent

Improving energy consumption structure: A comprehensive assessment of fossil energy subsidies reform in China

International Nuclear Information System (INIS)

Liu Wei; Li Hong

2011-01-01

Fossil energy subsidies reform would be an effective way to improve the energy consumption structure; however, the reform needs to be assessed comprehensively beforehand as it would exert uncertain impacts on economy, society and environment. In this paper, we use price-gap approach to estimate the fossil energy subsidies of China, then establish CGE model that contains pollutant emissions accounts and CO 2 emissions account to stimulate the fossil energy subsidies reform under different scenarios, and the environmental economic analysis concept is introduced to monetize the pollutant reduction benefits. Furthermore, we analyze the possibility and scope of improving the energy consumption structure from the perspective of technical and economic analysis. Analytical results show that the energy consumption structure could be improved by different extent by removing coal or oil subsidies, while the economic and social indexes will be influenced distinctively. Meanwhile, the effects of cutting coal subsidies are more feasible than that of cutting oil subsidies overall. It is recommended to implement fossil energy subsidies gradually, cut the coal first and then cut oil subsidies successively. - Research highlights: → This paper estimates the scale of fossil energy subsidies of China in 2007 with price-gap approach. → We establish a Social Accounting Matrix and a CGE model extended with pollutant accounts. → We simulate the impacts of removing or cutting subsidies under three different scenarios. → We discuss the possibility and potential of improving energy consumption structure.

The world energy demand in 2005: confirmed increase in energy consumptions, despite soaring crude oil prices

International Nuclear Information System (INIS)

Chateau, Bertrand

2006-01-01

The world energy demand growth remains strong: 2004 experienced the highest growth since 19987, and brent prices had moderate impact in 2005: Very strong rise of energy consumptions despite high oil prices, Economic situation still favorable, Evolutions principally due to China. 2005 world energy consumption: 11,4 Gtoe: Asia accounts for 35% of the world energy consumption, China's weight (15%) continues to increase by one point every year (+5 points since 2000). Asia increases its pressure on the world energy growth in 2005: China accounts for almost half of the world energy consumption increase in 2005, the whole Asia accounts for 70%; The European consumption growth represents less than 5% of China's Growth; The American energy consumption decreases for the first time. 2005 world consumption by energy: With an increasing market share by 0,7 points, coal penetration increases; The oil market has lost 0,4 point, with an accelerating relative decrease; The relative weight of gas remains stable, with 21%. Energy efficiency and energy intensity of GDP: Slow-down of the world energy intensity decrease since 2001, whereas the economic growth is faster, due to changes in trends in China (increase in the recent years). Increase less sharp in China in 2005 (price effect). Energy intensity trends of GDP: Fast decrease in CIS since the recovery of the economic growth; Slow-down of the decrease in EU since 2000 and recovery in 2005 whereas the decrease has accelerated in the USA. Since 2000, the energy consumption increases less rapidly than the GDP almost everywhere, except for the Middle East. Projections until 2020: China and India could represent one third of the world energy growth, the whole of Asia more than 50%; Growth prospects for energy demand are low in the EU and CIS; America would account for 20% of the world energy growth (8% USA); In the rest of the world, high growth in Africa and in the Middle East. Gas could cover more than 40% of the world energy

DO ACCOUNTING PRACTITIONERS USE ACCOUNTING RESEARCH RESULTS?

OpenAIRE

ALINA BEATTRICE VLADU

2015-01-01

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

ACCOUNTING TREATMENTS USED FOR ACCOUNTING SERVICES PROVIDERS

OpenAIRE

ŢOGOE GRETI DANIELA; AVRAM MARIOARA; AVRAM COSTIN DANIEL

2014-01-01

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

Process energy analysis

International Nuclear Information System (INIS)

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

18 CFR 367.4330 - Account 433, Balance transferred from income.

Science.gov (United States)

2010-04-01

... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 433, Balance transferred from income. 367.4330 Section 367.4330 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...

Fundamentals of materials accounting for nuclear safeguards

Energy Technology Data Exchange (ETDEWEB)

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.

Role of Management Accounting in Accounting in General

OpenAIRE

Oleksandr Panadiy

2015-01-01

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

Nuclear material accountability system in DUPIC facility (I)

International Nuclear Information System (INIS)

Ko, W. I.; Kim, H. D.; Byeon, K. H.; Song, D. Y.; Lee, B. D.; Hong, J. S.; Yang, M. S.

1999-01-01

KAERI(Korea Atomic Energy Research Institute) has developed a nuclear material accountability system for DUPIC(Direct Use of Spent PWR Fuel in CANDU) fuel cycle process. The software development for the material accountability started with a general model software, so-called CoreMAS(Core Material Accountability System), at the beginning of 1998. The development efforts have been focused on the DUPIC safeguards system, and in addition, improved to meet Korean safeguards requirements under domestic laws and regulations. The software being developed as a local area network-based accountability system with multi-user environment is able to track and control nuclear material flow within a facility and inter-facility. In addition, it could be operated in a near-real time manner and also able to generate records and reports as necessary for facility operator and domestic and international inspector. This paper addresses DMAS(DUPIC Material Accountability System) being developed by KAERI and simulation in a small-scale DUPIC process for the verification of the software performance and for seeking further works

Management accounting and its place in the accounting system

Directory of Open Access Journals (Sweden)

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.

Analysis of Accounting Programmes Used in Communal Accountancy

OpenAIRE

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...

Lean accounting – as a future accounting system

Directory of Open Access Journals (Sweden)

M.V. Koryagin

2017-12-01

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

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

OpenAIRE

Peter, Winter

2005-01-01

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

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

International Nuclear Information System (INIS)

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

The energy yield of nuclear energy

International Nuclear Information System (INIS)

Smith, Ph.B.

1983-01-01

In this paper, a comparison is made between the energy produced in a nuclear cycle in a light-water reactor without recycling of plutonium or uranium on the one hand and the energy stored into the system to realize this energy production on the other. Only empirical data are used, which means that some energy costs are omitted because no empirical data were available (e.g. energy needed to waste processing and waste disposal). The following steps are taken into account: production and processing of ores, conversion and enrichment of fuels, construction and shutdown of the reactor itself. (Auth.)

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

International Nuclear Information System (INIS)

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%

Process Accounting

OpenAIRE

Gilbertson, Keith

2002-01-01

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

Another possible energy landscape; Un autre paysage energetique possible

Energy Technology Data Exchange (ETDEWEB)

NONE

2002-06-01

This analysis presents the national energy balances from the national energy accounting. The first part presents the accounting analysis on the electric power consumption and production in France. The second part deals with the global energy accounting, for the energy sources and utilization, together. From these analysis the authors show how the global energy efficiency of production and utilization is possible. Solutions allowing the reduction of the non renewable energies consumption and solution for the nuclear power phaseout are also proposed. (A.L.B.)

System analysis for material control and accountancy technology

International Nuclear Information System (INIS)

Persiani, P.J.; Daly, T.A.; Bucher, R.G.; Rothman, A.B.; Cha, B.C.; Trevorrow, L.E.; Seefeldt, W.B.

1987-01-01

The systems analysis for material control and accountancy technology (SAMCAT) program involves a working group structured to ensure that direct operating measurements, accountancy experience, and knowledge of the processes and flows of nuclear material in the total US Department of Energy (DOE) complex of production fuel cycles would be the major bases for developing and implementing a plan of action. This working group consists of facility operators, DOE Office of Safeguards Security headquarters and field offices, and government laboratories. The program focus is to develop a system for decision support in validating the material control and accountancy (MC ampersand A) aspects of the masters safeguards and security agreements effectiveness and in evaluating proposed MC ampersand A upgrades. This paper is a status report on the current capabilities of the system

Electric ignition energy evaluation and the energy distribution structure of energy released in electrostatic discharge process

International Nuclear Information System (INIS)

Liu Qingming; Huang Jinxiang; Shao Huige; Zhang Yunming

2017-01-01

Ignition energy is one of the important parameters of flammable materials, and evaluating ignition energy precisely is essential to the safety of process industry and combustion science and technology. By using electric spark discharge test system, a series of electric spark discharge experiments were conducted with the capacitor-stored energy in the range of 10 J, 100 J, and 1000 J, respectively. The evaluation method for energy consumed by electric spark, wire, and switch during capacitor discharge process has been studied respectively. The resistance of wire, switch, and plasma between electrodes has been evaluated by different methods and an optimized evaluation method has been obtained. The electric energy consumed by wire, electric switch, and electric spark-induced plasma between electrodes were obtained and the energy structure of capacitor-released energy was analyzed. The dynamic process and the characteristic parameters (the maximum power, duration of discharge process) of electric spark discharge process have been analyzed. Experimental results showed that, electric spark-consumed energy only accounts for 8%–14% of the capacitor-released energy. With the increase of capacitor-released energy, the duration of discharge process becomes longer, and the energy of plasma accounts for more in the capacitor-released energy. The power of electric spark varies with time as a damped sinusoids function and the period and the maximum value increase with the capacitor-released energy. (paper)

Nuclear material control and accountancy planning and performance testing

International Nuclear Information System (INIS)

Mike Enhinger; Dennis Wilkey; Rod Martin; Ken Byers; Brian Smith

1999-01-01

An overview of performance testing as used at U.S. Department of Energy facilities is provided. Performance tests are performed on specific aspects of the regulations or site policy. The key issues in establishing a performance testing program are: identifying what needs to be tested; determining how to test; establishing criteria to evaluate test results. The program elements of performance testing program consist of: planning; coordination; conduct; evaluation. A performance test may be conducted of personnel or equipment. The DOE orders for nuclear material control and accountancy are divided into three functional areas: program administration, material accounting, and material control. Examples performance tests may be conducted on program administration, accounting, measurement and measurement control, inventory, and containment [ru

Annual report and accounts 1989-1990

Energy Technology Data Exchange (ETDEWEB)

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).

Annual report and accounts 1989-1990

International Nuclear Information System (INIS)

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)

Excel in the Accounting Curriculum: Perceptions from Accounting Professors

Science.gov (United States)

Ramachandran Rackliffe, Usha; Ragland, Linda

2016-01-01

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

British Nuclear Fuels PLC: report and accounts 1989-90

International Nuclear Information System (INIS)

1991-01-01

Members of the Energy Select Committee put questions to representatives of British Nuclear Fuels PLC (BNFL) about the annual report and accounts 1989-90. Questions concerned the late publication of the accounts, BNFLs role in the downfall of the nuclear privatisation, government assistance to the nuclear industry, the price BNFL charges for fuel reprocessing and the process of laser isotope separation of uranium. The committee also asked about the rate of return in BNFL's assets as a percentage, Sellafield's potential as a site for a deep repository for radioactive wastes and the 6000 boreholes that MREX will drill at Sellafield. The commercial case for reprocessing is made. Feasibility studies for possible new reactions at Sellafield and Chapel Cross have been carried out. On the whole the Energy Committee were satisfied with the replies from BNFL. (UK)

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

International Nuclear Information System (INIS)

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

Accountability of Radioactive Materials in Malaysian Nuclear Agency

International Nuclear Information System (INIS)

Noor Fadilla Ismail; Wan Saffiey Wan Abdullah; Khairuddin Mohamad Kontol; Azimawati Ahmad; Suzilawati Muhd Sarowi; Mohd Fazlie Abdul Rashid

2016-01-01

Radioactive materials possessed in Malaysian Nuclear Agency have many beneficial applications for research and development, calibration, tracer and irradiation. There are two types of radioactive materials which consist of sealed sourced and unsealed sourced shall be accounted for and secured at all the times by following the security aspect. The Health Physics Group in the Department of Radiation Safety and Health Division is responsible to manage the issues related to any accountability for all radioactive material purchased or received under the radioactive material protocol. The accountability of radioactive materials in Malaysian Nuclear Agency is very important to ensure the security and control the radioactive materials to not to be lost or fall into the hands of people who do not have permission to possess or use it. The accountability of radioactive materials considered as a mandatory to maintaining accountability by complying the requirements of the Atomic Energy Licensing Act 1984 (Act 304) and regulations made thereunder and the conditions of license LPTA / A / 724. In this report describes the important element of accountability of radioactive materials in order to enhances security standard by allowing tracking of the locations of sources and to reduce the risk of radioactive materials falling into the wrong hands. (author)

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

International Nuclear Information System (INIS)

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

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

Energy Technology Data Exchange (ETDEWEB)

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

18 CFR 367.4030 - Account 403, Depreciation expense.

Science.gov (United States)

2010-04-01

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

Energy consumption assessment methods

Energy Technology Data Exchange (ETDEWEB)

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)

Internet accounting

NARCIS (Netherlands)

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

2001-01-01

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

EnerFuture: Long Term Energy Scenarios 'Understanding our energy future'. Key graphs and analysis, Enerdata - Global Energy Forecasting

International Nuclear Information System (INIS)

2011-01-01

Enerdata analyses 4 future energy scenarios accounting for 2 economic growth assumptions combined with 2 alternative carbon emission mitigation policies. In this study, a series of analyses supported by graphs assess the energy consumption and intensity forecasts in emerging and developed markets. In particular, one analysis is dedicated to energies competition, including gas, coal and renewable energies. (authors)

Managing Public Accountability : How Public Managers Manage Public Accountability

NARCIS (Netherlands)

Schillemans, Thomas

2015-01-01

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

Accounting Students’ Choice on Accounting Information Technology Careers

OpenAIRE

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....

The Use of Utility Accounting Software at Miami University.

Science.gov (United States)

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)

A fundamentalist perspective on accounting and implications for accounting

Directory of Open Access Journals (Sweden)

Guohua Jiang

2013-12-01

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

Accountability after Structural Disaggregation: Comparing Agency Accountability Arrangements

NARCIS (Netherlands)

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

2015-01-01

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

Professional accounting media - accountants handing over control to the system

DEFF Research Database (Denmark)

Baldvinsdottir, Gudrun; Burns, John; Nørreklit, Hanne

2010-01-01

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

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

Directory of Open Access Journals (Sweden)

Lucian Cernuşca

2015-01-01

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

IMPACT OF THE PRINCIPLES OF FINANCIAL ACCOUNTING ON THE MANAGEMENT ACCOUNTING

Directory of Open Access Journals (Sweden)

Daniela CREŢU

2014-11-01

Full Text Available The paper studied the impact of the financial accounting principles on the management accounting. There are similarities and differences between the financial accounting and management accounting. The differences are numerous, but in the present paper we are more interested in similarities that are very deep. Not accidentally, in other accounting systems, two types of accounting information form one functional, integrated circuit (accounting monism in U.S.A. or accounting systems of compromise between the accounting monism and dualism. Since there is not only one accounting system, but a set of accounting systems, the accounting principles are not absolute, but relative. This relativity is given by the assumed objectives of the accounting.

Depreciation Accounting in the Uniform Chart of Accounts.

Science.gov (United States)

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

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

OpenAIRE

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...

Accounting Employers' Expectations--The Ideal Accounting Graduates

Science.gov (United States)

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

2016-01-01

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

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

NARCIS (Netherlands)

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

Reviews on the efficient nuclear material accountability at KAERI

International Nuclear Information System (INIS)

Kim, Hyun Sook; Ko, Han Suk; Lee, Seung Ho; Park, Ho Joon; Lee, Byung Doo

2011-01-01

KAERI(Korea Atomic Energy Research Institute) is constantly trying to efficiently implement safeguards in order to ensure international transparency and the credibility of KAERI safeguards. In its continuing efforts to implement safeguards efficiently, KAERI has developed KASIS(KAERI Safeguards Information Treatment System) and has linked KASIS with the RF ID system and HANARO fuel fabrication facility system. This paper describes the status of enhanced nuclear material accountancy through the development of KASIS at KAERI. The plans to more effectively implement nuclear material accountancy at KAERI are also reviewed

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

Energy Technology Data Exchange (ETDEWEB)

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.

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

International Nuclear Information System (INIS)

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)

Energy situation July 2004

International Nuclear Information System (INIS)

2004-08-01

The monthly energy situation in France at july 2004 is presented. Statistics are given on energy accounting, imports, exports, energy prices. A special attention is given to the primary energy, the solid fuels, the petroleum products, the natural gas and the electric power. (A.L.B.)

New Frontiers: Training Forensic Accountants within the Accounting Program

Science.gov (United States)

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,…

Accounting Students’ Choice on Accounting Information Technology Careers

Directory of Open Access Journals (Sweden)

Nurul Hasanah Uswati Dewi

2014-12-01

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

Accounting Students’ Choice on Accounting Information Technology Careers

Directory of Open Access Journals (Sweden)

Nurul Hasanah Uswati Dewi

2014-12-01

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

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

Science.gov (United States)

2011-08-26

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

Materials control and accountability auditor training

International Nuclear Information System (INIS)

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

Access to primary energy sources - the basis of national energy security

Science.gov (United States)

Szlązak, Jan; Szlązak, Rafał A.

2017-11-01

National energy security is of fundamental importance for economic development of a country. To ensure such safety energy raw material, also called primary energy sources, are necessary. Currently in Poland primary energy sources include mainly fossil fuels, such as hard coal, brown coal, natural gas and crude oil. Other sources, e.g. renewable energy sources account for c. 15% in the energy mix. Primary energy sources are used to produce mainly electricity, which is considered as the cleanest form of energy. Poland does not have, unfortunately, sufficient energy sources and is forced to import some of them, mainly natural gas and crude oil. The article presents an insightful analysis of energy raw material reserves possessed by Poland and their structure taking account of the requirements applicable in the European Union, in particular, those related to environmental protection. The article also describes demand for electricity now and in the perspective of 2030. Primary energy sources necessary for its production have also been given. The article also includes the possibilities for the use of renewable energy sources in Poland, however, climatic conditions there are not are not particularly favourable to it. All the issues addressed in the article are summed up and ended with conclusions.

Market analysis Fukushima. Renewable energy, energy efficiency and energy conservation in Fukushima prefecture

International Nuclear Information System (INIS)

2015-01-01

The use of renewable energy has experienced in Fukushima Prefecture in the years after the reactor accident in March 2011, a substantial upswing. In total 500 MW of renewable energy capacity have been installed. According to the plans of the prefecture this capacity should be increased in 2020 to a total of just over 8 gigawatts. As in the rest of the country parts also, the solar energy was primarily used; this accounted 295 MW alone. In future, the priorities but more are in the areas of wind energy and hydropower. [de

The simple physics of energy use

CERN Document Server

Rez, Peter

2017-01-01

In industrially developed countries, energy is used primarily for three things—maintaining a comfortable environment in buildings, transporting people and goods and manufacturing products. Each accounts for about one-third of the total primary energy use. Controlling the indoor temperature accounts for most of the energy use in buildings. Therefore, this strongly depends on the local climate. Electricity accounts for a high proportion of the energy transfer in developed countries. The problem is that electricity cannot easily be stored, and that supply therefore has to match demand. This makes the use of intermittent renewables such as solar and wind particularly challenging. Transportation efficiency can be measured by the energy used to move a person or a tonne of freight over a given distance, but there is also the journey time to consider. Transportation, with the exception of trains, is constrained by the energy density and convenience of fuels, and it is hard to beat liquid hydrocarbons as fuels. Mate...

Financial Accountant Versus Managerial Accountant in the Hotel Business System

Directory of Open Access Journals (Sweden)

Ivana Zubac

2012-01-01

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

Safeguards Accountability Network accountability and materials management

International Nuclear Information System (INIS)

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

1985-01-01

The Safeguards Accountability Network (SAN) is 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

Some technical aspects of the nuclear material accounting and control at nuclear fuel cycle facilities

International Nuclear Information System (INIS)

Miller, O.A.; Babaev, N.S.; Gryazev, V.M.; Gadzhiev, G.I.; Gabeskiriya, V.Ya.

1977-01-01

The possibilities of nuclear material accounting and control are discussed at nuclear facilities of fuel cycle (WWER-type reactor, fuel fabrication plant, reprocessing plant and uranium enrichment facility) and zero energy fast reactor facility. It is shown that for nuclear material control the main method is the accounting with the application isotopic correlations at the reprocessing plant and enrichment facility. Possibilities and limitations of the application of destructive and non-destructive methods are discussed for nuclear material determinations at fuel facilities and their role in the accounting and safeguards systems as well as possibilities of the application of neutron method at a zero energy fast reactor facility [ru

Annual energy review 2003

Energy Technology Data Exchange (ETDEWEB)

Seiferlein, Katherin E. [Energy Information Adminstration (EIA), Washington, DC (United States)

2004-09-30

The Annual Energy Review 2003 is a statistical history of energy activities in the United States in modern times. Data are presented for all major forms of energy by production (extraction of energy from the earth, water, and other parts of the environment), consumption by end-user sector, trade with other nations, storage changes, and pricing. Much of the data provided covers the fossil fuels—coal, petroleum, and natural gas. Fossil fuels are nature’s batteries; they have stored the sun’s energy over millennia past. It is primarily that captured energy that we are drawing on today to fuel the activities of the modern economy. Data in this report measure the extraordinary expansion of our use of fossil fuels from 29 quadrillion British thermal units (Btu) in 1949 to 84 quadrillion Btu in 2003. In recent years, fossil fuels accounted for 86 percent of all energy consumed in the United States. This report also records the development of an entirely new energy industry—the nuclear electric power industry. The industry got its start in this country in 1957 when the Shippingport, Pennsylvania, nuclear electric power plant came on line. Since that time, the industry has grown to account for 20 percent of our electrical output and 8 percent of all energy used in the country. Renewable energy is a third major category of energy reported in this volume. Unlike fossil fuels, which are finite in supply, renewable energy is essentially inexhaustible because it can be replenished. Types of energy covered in the renewable category include conventional hydroelectric power, which is power derived from falling water; wood; waste; alcohol fuels; geothermal; solar; and wind. Together, these forms of energy accounted for about 6 percent of all U.S. energy consumption in recent years.

Traditional Market Accounting: Management or Financial Accounting?

OpenAIRE

Wiyarni, Wiyarni

2017-01-01

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

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

International Nuclear Information System (INIS)

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

2010-01-01

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

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

Energy Technology Data Exchange (ETDEWEB)

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

2010-10-15

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

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

Energy Technology Data Exchange (ETDEWEB)

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

2010-10-15

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

Barriers of implementation of environmental management accounting in business practice

Directory of Open Access Journals (Sweden)

Petra Mísařová

2010-01-01

Full Text Available Environmental management accounting is a very important source of information for decision-making management of the company. In many companies there were created a detailed and dynamic system of recording and processing of data on environmental costs that companies mistakenly issued for environmental management accounting. And also today for environmental accounting in the CR it is characteristic that in organizations is not normal monitoring of the environmental costs con­si­de­red as part of an integrated system for monitoring and evaluation of material, energy and financial flows. Companies do not use a wide range of options that the environmental management accounting provides. Why do not companies introduce environmental management accounting into its information system and do not use all the opportunities that EMA provides? In practice there are many barriers that prevent full-fledged process of implementation of environmental management accounting in the information system of companies. Many barriers were identified and were therefore subjected to cluster analysis. Clusters filled by identified barriers under the rules of cluster analysis are the result of cluster analysis.

Energy sources

International Nuclear Information System (INIS)

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

Geothermal Energy

International Nuclear Information System (INIS)

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

Accounting for Investement Property Under Romanian Accounting System

Directory of Open Access Journals (Sweden)

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.

COMPUTER-ASSISTED ACCOUNTING

Directory of Open Access Journals (Sweden)

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.

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

Science.gov (United States)

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...

Biomass sustainability criteria: Greenhouse gas accounting issues for biogas and biomethane facilities

International Nuclear Information System (INIS)

Adams, P.W.R.; Mezzullo, W.G.; McManus, M.C.

2015-01-01

Biomass sustainability criteria were introduced in the UK following the EU Renewable Energy Directive. Criteria are now applicable to solid biomass and biogas, however because it is not mandatory criteria can be adapted by member states with the risk of different interpretation. Operators are required to report greenhouse gas (GHG) emissions for every MJ of energy produced. This paper provides a rigorous analysis of the current GHG emissions accounting methodology for biogas facilities to assess expected compliance for producers. This research uses data from operating CHP and biomethane facilities to calculate GHG emissions using the existing methodology and Government calculator. Results show that whilst many biogas facilities will meet GHG thresholds, as presently defined by Government, several operators may not comply due to methodological uncertainties and chosen operating practices. Several GHG accounting issues are identified which need to be addressed so the biogas industry achieves its reporting obligations and is represented objectively with other bioenergy technologies. Significant methodological issues are highlighted; including consignment definition, mass balance allocation, measurement of fugitive methane emissions, accounting for digestate co-products, fossil fuel comparators, and other accounting problems. Recommendations are made to help address the GHG accounting issues for policy makers and the biogas industry. - Highlights: • GHG accounting issues identified that affect potential compliance with legislation. • Appropriate recognition of digestate value is a key issue for biogas industry. • Fugitive methane emissions measurement is critical for sustainability criteria. • Chosen fossil fuel comparator value determines the potential GHG saving. • Rigorous analysis of GHG accounting methodology for biogas and biomethane systems.

IMPACT OF THE PRINCIPLES OF FINANCIAL ACCOUNTING ON THE MANAGEMENT ACCOUNTING

OpenAIRE

Daniela CREŢU

2014-01-01

The paper studied the impact of the financial accounting principles on the management accounting. There are similarities and differences between the financial accounting and management accounting. The differences are numerous, but in the present paper we are more interested in similarities that are very deep. Not accidentally, in other accounting systems, two types of accounting information form one functional, integrated circuit (accounting monism in U.S.A. or accounting systems of compromis...

Management Accounting

OpenAIRE

John Burns; Martin Quinn; Liz Warren; João Oliveira

2013-01-01

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

Termination of Safeguards for Accountable Nuclear Materials at the Idaho National Laboratory

International Nuclear Information System (INIS)

Holzemer, Michael; Carvo, Alan

2012-01-01

Termination of safeguards ends requirements of Nuclear Material Control and Accountability (MC and A) and thereby removes the safeguards basis for applying physical protection requirements for theft and diversion of nuclear material, providing termination requirements are met as described. Department of Energy (DOE) M 470.4 6 (Nuclear Material Control and Accountability [8/26/05]) stipulates: 1. Section A, Chapter I (1)( q) (1): Safeguards can be terminated on nuclear materials provided the following conditions are met: (a) 'If the material is special nuclear material (SNM) or protected as SNM, it must be attractiveness level E and have a measured value.' (b) 'The material has been determined by DOE line management to be of no programmatic value to DOE.' (c) 'The material is transferred to the control of a waste management organization where the material is accounted for and protected in accordance with waste management regulations. The material must not be collocated with other accountable nuclear materials.' Requirements for safeguards termination depend on the safeguards attractiveness levels of the material. For attractiveness level E, approval has been granted from the DOE Idaho Operations Office (DOE ID) to Battelle Energy Alliance, LLC (BEA) Safeguards and Security (S and S). In some cases, it may be necessary to dispose of nuclear materials of attractiveness level D or higher. Termination of safeguards for such materials must be approved by the Departmental Element (this is the DOE Headquarters Office of Nuclear Energy) after consultation with the Office of Security.

Accounting outsourcing and some problems of selected software for accounting

OpenAIRE

Turková, Lenka

2009-01-01

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

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

NARCIS (Netherlands)

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

2010-01-01

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

Annual Report ABACC 2003 - Brazilian-Argentine Agency for the Accounting and Control of Nuclear Materials

International Nuclear Information System (INIS)

2003-01-01

This Report describes the actions of the Brazil-Argentine of Accounting and Control of Nuclear Materials (ABACC), during the year of 2003. The developed work allowed to concluded that there is no event indicating that any nuclear material non-accounted for were deviated for non permitted activities by the Agreement for Peaceful Use of Nuclear Energy between Argentine and Brazil and by the Four Parties Agreement among these countries, the ABACC and the International Atomic Energy Agency (IAEA)

Greenhouse Gas Emission Accounting and Management of Low-Carbon Community

Directory of Open Access Journals (Sweden)

Dan Song

2012-01-01

Full Text Available As the major source of greenhouse gas (GHG emission, cities have been under tremendous pressure of energy conservation and emission reduction for decades. Community is the main unit of urban housing, public facilities, transportation, and other properties of city's land use. The construction of low-carbon community is an important pathway to realize carbon emission mitigation in the context of rapid urbanization. Therefore, an efficient carbon accounting framework should be proposed for CO2 emissions mitigation at a subcity level. Based on life-cycle analysis (LCA, a three-tier accounting framework for the carbon emissions of the community is put forward, including emissions from direct fossil fuel combustion, purchased energy (electricity, heat, and water, and supply chain emissions embodied in the consumption of goods. By compiling a detailed CO2 emission inventory, the magnitude of carbon emissions and the mitigation potential in a typical high-quality community in Beijing are quantified within the accounting framework proposed. Results show that emissions from supply chain emissions embodied in the consumption of goods cannot be ignored. Specific suggestions are also provided for the urban decision makers to achieve the optimal resource allocation and further promotion of low-carbon communities.

Renewable energies in France 1970-2002; Energies renouvelables en France 1970-2002

Energy Technology Data Exchange (ETDEWEB)

NONE

2004-02-01

The energy observatory presents in this 2004 edition today data concerning the thermal renewable energies and the new energetic accounting method for the electric renewable energies. The following energy sources are concerned: hydroelectric power, wind power, photovoltaic, geothermal energy, biomass, wood fuels, domestic wastes, heat pumps, biogas, the thermal solar and biofuels. The energy production by renewable sources from 1970 to 2002, is also provided. (A.L.B.)

CO2 emissions accounting: Whether, how, and when different allocation methods should be used

International Nuclear Information System (INIS)

Levihn, Fabian

2014-01-01

CO 2 abatement and the transition to sustainable energy systems are of great concern, calling for investments in both old and new technologies. There are many perspectives on how to account for these emissions, not least when it comes to how the roles of different alternative energy production options should be emphasized. Confusion and conflicting interests regarding the appropriate accounting methods for allocating CO 2 emissions interfere with effective energy policy and the efficient use of corporate and national resources. Possible investments in the Stockholm district heating network and how they interact with the electric power grid illustrate the influence of different accounting methods on alternative energy production options. The results indicate that, for several abatement options, performance in terms of reduced CO 2 emissions might be either improved or degraded depending on whether or how alternative electricity production is accounted for. The results provide guidelines for whether, how, and when different allocation methods are appropriate, guidelines relevant to academia, industrial leaders, and policymakers in multiple areas related to power production and consumption. - Highlights: • Involvement in the discussion of CO 2 emission allocation is needed from academia. • Abatement options for the district heating in Stockholm were analyzed in relation to power production and the EU ETS. • Implications of different allocation methods are discussed in relation to different analytical purposes and boundaries. • Conclusions are made on when the different allocation methods are appropriate

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

Energy Technology Data Exchange (ETDEWEB)

Coughlin, Katie; Fridley, David

2008-07-17

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

A Concept of Accounting Quality from Accounting Harmonisation Perspective

OpenAIRE

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 ...

Optimization of thermal insulation to achieve energy savings in low energy house (refurbishment)

International Nuclear Information System (INIS)

Bojić, Milorad; Miletić, Marko; Bojić, Ljubiša

2014-01-01

Highlights: • For buildings that require heating, a thickness of their thermal insulation is optimized. • The objective was to improve energy efficiency of the building. • The optimization is performed by using EnergyPlus and Hooke–Jeeves method. • The embodied energy of thermal insulation and the entire life cycle of the house are taken into account. - Abstract: Due to the current environmental situation, saving energy and reducing CO 2 emission have become the leading drive in modern research. For buildings that require heating, one of the solutions is to optimize a thickness of their thermal insulation and thus improve energy efficiency and reduce energy needs. In this paper, for a small residential house in Serbia, an optimization in the thickness of its thermal insulation layer is investigated by using EnergyPlus software and Hooke–Jeeves direct search method. The embodied energy of thermal insulation is taken into account. The optimization is done for the entire life cycle of thermal insulation. The results show the optimal thickness of thermal insulation that yields the minimum primary energy consumption

The energy in France references. 2007 edition; L'energie en France reperes. Edition 2007

Energy Technology Data Exchange (ETDEWEB)

NONE

2007-07-01

This documents provides statistical data on energy for the year 2007: the energy in the world, the whole energies accounting, prices, the coal, the petroleum, the gas, the electric power, the renewable energies, the cogeneration, the rational use of the energy, energy prices, the energy and the environment, methodology and definitions. (A.L.B.)

Office of Inspector General report on Naval Petroleum Reserve Number 1, independent accountant`s report on applying agreed-upon procedures

Energy Technology Data Exchange (ETDEWEB)

NONE

1998-12-01

On October 6, 1997, the Department of Energy (DOE) announced it had agreed to sell all of the Government`s interest in Naval Petroleum Reserve Number 1 (NPR-1) to Occidental Petroleum Corporation for $3.65 billion. This report presents the results of the independent certified public accountants` agreed-upon procedures work on the Preliminary Settlement Statement of the Purchase and Sale Agreement between DOE and Occidental. To fulfill their responsibilities, the Office of Inspector General contracted with the independent public accounting firm of KPMG Peat Marwick LLP to conduct the work for them, subject to their review. The work was done in accordance with the Statements on Standards for Attestation Engagements issued by the American Institute of Certified Public Accountants. As such, the independent certified public accountants performed only work that was agreed upon by DOE and Occidental. This report is intended solely for the use of DOE and Occidental and should not be used by those who have not agreed to the procedures and taken responsibility for the sufficiency of the procedures for their purposes. However, this report is a matter of public record, and its distribution is not limited. The independent certified public accountants identified over 20 adjustments to the Preliminary Settlement Statement that would result in a $10.8 million increase in the sale price.

Taking control: how citizens can hold industry to account

Energy Technology Data Exchange (ETDEWEB)

Wilson, Emma; Schwarte, Christoph; Cotula, Lorenzo; Garside, Ben; Siegele, Linda

2009-01-15

The oil, gas and mining industries look set to remain major players in global development, despite urgent efforts to end the world's fossil fuel dependency and diversify energy sources. The activities of the extractive industries often impinge directly, and sometimes harshly, on communities and the environment. But local people are rising to the challenge. From Azerbaijan to Nigeria, Kazakhstan, Mali and Mongolia, citizens are working to promote transparency, accountability and responsible practice in these industries. A lack of skills and resources can impede crucial progress – so knowing the tools that work to make industry accountable is key.

Accounting standards

NARCIS (Netherlands)

Stellinga, B.; Mügge, D.

2014-01-01

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

A fundamentalist perspective on accounting and implications for accounting research

Institute of Scientific and Technical Information of China (English)

Guohua; Jiang; Stephen; Penman

2013-01-01

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

10 CFR 74.31 - Nuclear material control and accounting for special nuclear material of low strategic significance.

Science.gov (United States)

2010-01-01

... and maintain a measurement system which assures that all quantities in the material accounting records...) In each inventory period, control total material control and accounting measurement uncertainty so... 10 Energy 2 2010-01-01 2010-01-01 false Nuclear material control and accounting for special...

Pollution prevention and energy conservation: Understanding the interactions

International Nuclear Information System (INIS)

Purcell, A.H.

1992-01-01

The traditional view holds that pollution prevention is good for energy conservation and vice versa. Analysis of pollution prevention and energy conservation activities indicates, however, that interactions and synergies between environmental and energy factors can mean that pollution prevention can be energy intensive and, conversely, that energy conservation can lead to increased pollution. Full cost accounting, taking into account all media, must be performed before precise pollution prevention-energy conservation interrelationships can be characterized and quantified. Use of a pollution prevention-energy conservation matrix can further this understanding

Urban energy consumption: Different insights from energy flow analysis, input–output analysis and ecological network analysis

International Nuclear Information System (INIS)

Chen, Shaoqing; Chen, Bin

2015-01-01

Highlights: • Urban energy consumption was assessed from three different perspectives. • A new concept called controlled energy was developed from network analysis. • Embodied energy and controlled energy consumption of Beijing were compared. • The integration of all three perspectives will elucidate sustainable energy use. - Abstract: Energy consumption has always been a central issue for sustainable urban assessment and planning. Different forms of energy analysis can provide various insights for energy policy making. This paper brought together three approaches for energy consumption accounting, i.e., energy flow analysis (EFA), input–output analysis (IOA) and ecological network analysis (ENA), and compared their different perspectives and the policy implications for urban energy use. Beijing was used to exemplify the different energy analysis processes, and the 42 economic sectors of the city were aggregated into seven components. It was determined that EFA quantifies both the primary and final energy consumption of the urban components by tracking the different types of fuel used by the urban economy. IOA accounts for the embodied energy consumption (direct and indirect) used to produce goods and services in the city, whereas the control analysis of ENA quantifies the specific embodied energy that is regulated by the activities within the city’s boundary. The network control analysis can also be applied to determining which economic sectors drive the energy consumption and to what extent these sectors are dependent on each other for energy. So-called “controlled energy” is a new concept that adds to the analysis of urban energy consumption, indicating the adjustable energy consumed by sectors. The integration of insights from all three accounting perspectives further our understanding of sustainable energy use in cities

New Horizons For Accounting: Social Accounting

OpenAIRE

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...

Mixed signals emerging on full cost accounting

International Nuclear Information System (INIS)

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

Development of a generic, computerized nuclear material accountability system: NucMAS

International Nuclear Information System (INIS)

Cornell, M.D.; O'Leary, J.M.

1987-01-01

The application NucMAS provides basic computerized accountability functions for the Savannah River Plant (SRP) Separations Department Material Balance Areas (MBA's). These functions include data entry, data management, calculations, and report generation. NucMAS can be used both for routine reporting to the SRP central Material Control and Accounting (MC and A) system and for rapid ad hoc queries in emergency situations. The system is designed to work with any process handling one or more of the 17 accountable nuclear materials specified by the Department of Energy (DOE). It relies on user-supplied configuration data to drive data prompts, report headings, data validations, and calculations

18 CFR 367.9050 - Account 905, Miscellaneous customer accounts expenses.

Science.gov (United States)

2010-04-01

... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 905, Miscellaneous customer accounts expenses. 367.9050 Section 367.9050 Conservation of Power and Water Resources..., Miscellaneous customer accounts expenses. (a) This account must include the cost of labor, materials used and...

On the Theoretical Integration of Accounting Discipline and the Boundary of Accounting

Institute of Scientific and Technical Information of China (English)

CAO Wei

2016-01-01

The discipline of accounting has formed many branches,and from it split some independent majors as well,such as financial management,auditing and so on.However,due to lacking of comprehensive thinking and theoretical summary,some of the basic relationships between accounting branches still cannot be explained clearly in theory,thus making people have difficulty in understanding clearly the hierarchical structure of the accounting discipline and the nature and boundary of accounting.The idea of theoretical integration presented by this study is:to reconstruct (or return to) the basic theoretical structure of accounting,and on this basis to establish the basic accounting;to shape some accounting branches through the cross links between the basic accounting and other related disciplines;to form a narrow-sense accounting with the external and internal two information systems of the accounting entity,which should be developed on the basis of the basic accounting;and to integrate such disciplines as the narrow-sense accounting,financial management and auditing into a generalized accounting through the value management of the accounting entity,which is necessary.Some interdisciplinary subjects shaped by the accounting information system with some related crossing disciplines (such as national economic accounting,forensic accounting,etc.) belong to a more generalized accounting.

Handbook of energy

CERN Document Server

Cleveland, Cutler J

2013-01-01

Handbook of Energy, Volume II: Chronologies, Top Ten Lists, and Word Clouds draws together a comprehensive account of the energy field from the prestigious and award-winning authors of the Encyclopedia of Energy (2004), The Dictionary of Energy, Expanded Edition (2009), and the Handbook of Energy, Volume I (2013). Handbook of Energy, Volume II takes the wealth of information about historical aspects of energy spread across many books, journals, websites, disciplines, ideologies, and user communities and synthesizes the information in one central repository. This book meets the needs of a di

Development of a comprehensive nuclear materials accountancy system at JAEA

International Nuclear Information System (INIS)

Takeda, Hideyuki; Usami, Masayuki; Hirosawa, Naonori; Fujita, Yoshihisa; Kodani, Yoshiki; Komata, Kazuhiro

2007-01-01

The Japan Atomic Energy Agency (JAEA) is submitting various types of accounting reports of international controlled materials to the Ministry of Education, Culture, Sports, Science, and Technology (MEXT) based on domestic laws and regulations. JAEA developed a comprehensive Nuclear Material Accountancy System to achieve uniform management of the data of each facility by using a company-wide database. Personal computers in each facility are connected throughout the company using an in-house network to create the comprehensive Nuclear Material Accountancy System. This System uses personal computers to facilitate timely communication and for easy maintenance and operation. Efficient data processing and quality control functions for accountancy reporting are also realized by this System. In addition, the System has the ability to extract and summarize data about Plutonium Management in the company for public announcement. This report introduces and describes the details and functions of this System. (author)

Energy for Tomorrow's world

International Nuclear Information System (INIS)

1993-01-01

This report treats of principal challenges in the field of energy. It takes in account following factors: the increase of energy demand of a population in continual growth; efforts to promote technologies, economical in energy and protecting for environment; getting capital to invest in developing countries and a harmonious combination of energies to have a stable supply

On the cost-effective abatement of CO2-options taking consumer behaviour into account

International Nuclear Information System (INIS)

Wietschel, M.; Rentz, O.

1995-01-01

The current ecopolitical discussion focusses on the greenhouse effect and the consequent political aim to abate anthropogenic CO 2 emissions. Studies on individual measures for CO 2 abatement and on the development of efficient abatement strategies are already at hand. There is one aspect, however, that has hardly been dealt with as yet: If CO 2 abatement suceeds as it is planned by the Federal Government, then energy and prices will rise considerably, and this will curb the demand for energy. Any efficient abatement strategy must take this into account. The article presents a new concept for energy-emission models that takes consumer behaviour into account and discusses efficient CO 2 abatement strategies following from the application of such models. (orig.) [de

India's energy needs

Energy Technology Data Exchange (ETDEWEB)

Prasad, N. B.

1980-03-15

Only a small portion (15%) of India's commerical energy requirements is imported, but this import accounts for nearly 75% of total imports. Noncommercial energy (firewood, agricultural waste, cow dung) will still have an important role in the future. The major thrust of India's energy policy should be to ensure that energy will not be a constraint to economic growth, and to increase the per capita energy consumption. In the future, hydroelectric and nuclear power will become increasingly important. Solar energy will also be utilized. (DLC)

Cost Accounting and Accountability for Early Education Programs for Handicapped Children.

Science.gov (United States)

Gingold, William

The paper offers some basic information for making decisions about allocating and accounting for resources provided to young handicapped children. Sections address the following topics: reasons for costing, audiences for cost accounting and accountability information, and a process for cost accounting and accountability (defining cost categories,…

Computerised Accounting Software; A Curriculum That Enhances an Accounting Programme

Science.gov (United States)

Machera, Robert P.; Machera, Precious C.

2017-01-01

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

Directors' report and accounts 1992/1993

International Nuclear Information System (INIS)

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)

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

Science.gov (United States)

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.

Solving Accounting Problems: Differences between Accounting Experts and Novices.

Science.gov (United States)

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…

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

Science.gov (United States)

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…

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

International Nuclear Information System (INIS)

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

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

International Nuclear Information System (INIS)

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

New energy visions for the Town of Ichinohe district; Ichinohecho chiiki shin energy vision

Energy Technology Data Exchange (ETDEWEB)

NONE

2001-02-01

The new energy visions are drawn for Town of Ichinohe, Iwate Pref. The town's population has been generally decreasing since 1975, from 21,433 to 17,906 in 1995. The town consumed energy totaling 288,691Gcal in 1998, of which the transportation sector accounts for 55%, followed by the domestic, commercial and industrial sectors, in this order, the industrial sector accounting for only 7%. The estimated new energy sources available to the town are wind power, power generated by temperature difference at rivers or using snow, solar energy, biomass energy and energy from wastes, in the order of quantity, totaling 137GWh/y as electrical power and 45.6Tcal/y as heat. The priority projects include making Ichinohe Primary School an eco-school, construction of a biomass demonstration plant in the Okunakayama district, introduction of a boiler firing wood chips at Okunakayama Heights, construction of a wind power mill at Takamori Heights, and introduction of new energies by the citizens. (NEDO)

New energy visions for the Town of Ichinohe district; Ichinohecho chiiki shin energy vision

Energy Technology Data Exchange (ETDEWEB)

NONE

2001-02-01

The new energy visions are drawn for Town of Ichinohe, Iwate Pref. The town's population has been generally decreasing since 1975, from 21,433 to 17,906 in 1995. The town consumed energy totaling 288,691Gcal in 1998, of which the transportation sector accounts for 55%, followed by the domestic, commercial and industrial sectors, in this order, the industrial sector accounting for only 7%. The estimated new energy sources available to the town are wind power, power generated by temperature difference at rivers or using snow, solar energy, biomass energy and energy from wastes, in the order of quantity, totaling 137GWh/y as electrical power and 45.6Tcal/y as heat. The priority projects include making Ichinohe Primary School an eco-school, construction of a biomass demonstration plant in the Okunakayama district, introduction of a boiler firing wood chips at Okunakayama Heights, construction of a wind power mill at Takamori Heights, and introduction of new energies by the citizens. (NEDO)

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

OpenAIRE

Jerman, Lambert

2013-01-01

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

Conversion of the US State System of Accountancy to be Year 2000 compliant

International Nuclear Information System (INIS)

Proco, G.; Brown, S.

1999-01-01

The Nuclear Materials Management and Safeguards System (NMMSS) is the US government's state system of accountancy, maintaining current and historical data on the possession, use and transfer of nuclear material. The system is an important tool in maintaining and monitoring accounting data for nuclear materials inventory and transactions and reporting under the US Atomic Energy Act of 1954, as amended, the safeguards agreement between the US and the International Atomic Energy Agency and agreements for cooperation between the US and its international partners for peaceful uses of atomic energy. Accounting information is provided to the system by nuclear facilities under the reporting requirements issued by relevant US government entities: the Department of Energy (DOE) and the Nuclear Regulatory Commission (NRC). The NMMSS is operated for the DOE and the NRC by NAC International, Norcross, Georgia. The state system of accountancy was identified by the US government as a 'mission essential' system, an accounting system considered essential to government missions. As such, the system is held to a high standard of reliability. This system was identified in 1996 by the DOE as a system that should be made Year 2000 compliant at an early date - by March 1999. Very detailed planning for system conversion was necessary including: risk and vulnerability assessments, a comprehensive test plan and a contingency plan to be followed in case the conversion was not completed on time. Actual compliance was accomplished well in advance of March 1999. The conversion was complete, tested and capable of receiving data in the revised format in July 1998. All date fields in the data base are now eight characters, with the year reported in four characters. All incoming data that is only six characters is modified through software into an eight-character format by a default provision in the system. Also, output reports now contain eight-character date fields. If any of the systems that

Energy saving synergies in national energy systems

DEFF Research Database (Denmark)

Thellufsen, Jakob Zinck; Lund, Henrik

2015-01-01

In the transition towards a 100% renewable energy system, energy savings are essential. The possibility of energy savings through conservation or efficiency increases can be identified in, for instance, the heating and electricity sectors, in industry, and in transport. Several studies point...... to various optimal levels of savings in the different sectors of the energy system. However, these studies do not investigate the idea of energy savings being system dependent. This paper argues that such system dependency is critical to understand, as it does not make sense to analyse an energy saving...... without taking into account the actual benefit of the saving in relation to the energy system. The study therefore identifies a need to understand how saving methods may interact with each other and the system in which they are conducted. By using energy system analysis to do hourly simulation...

The TMI-2 SNM accountability program

International Nuclear Information System (INIS)

Schork, J.S.; Rogan, R.E.; Deininger, F.W.; Weaver, W.W.

1988-01-01

This paper describes the Special Nuclear Material (SNM) Accountability Program for Three Mile Isaland Unit 2. The TMI-2 SNM Accountability Program is uniquely designed to inventory and control the SNM borne by the fuel materials that were distributed throughout the Reactor Vessel and connected Reactor Coolant System piping as a result of the March, 1979 accident. The current knowledge of fuel (SNM) quantities and locations as a result of the TMI-2 accident is reviewed. The inventory and control of fuel debris canisters, core debris samples, water process filters, ion exchnagers and radioactive waste that contain SNM is discussed. In addition, the methods and techniques for performing the Post-Defueling Survey of residual SNM quantities at the end of defueling activities are described. The integration of the Waste Management (shipping), Defueling (packaging), Radiological Controls and Data Management and Analysis Departments support is addressed. Finally, the contractual transfer of TMI-2 fuel debris ownership from GPU Nuclear to the Department of Energy is reviewed

Accounting for Investement Property Under Romanian Accounting System

OpenAIRE

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...

INTEGRATION OF GREEN ACCOUNTING INTO ROMANIAN ACCOUNTING SYSTEM

OpenAIRE

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...

Profiling technological failure and disaster in the energy sector: A comparative analysis of historical energy accidents

International Nuclear Information System (INIS)

Sovacool, Benjamin K.; Kryman, Matthew; Laine, Emily

2015-01-01

This study assesses the risk of energy accidents using an original historical dataset over the period 1874-2014, and it evaluates that risk across 11 energy systems: biofuels, biomass, coal, geothermal, hydroelectricity, hydrogen, natural gas, nuclear power, oil, solar energy, and wind energy. Our study shows how these energy systems collectively involved almost 1,100 accidents resulting in more than 210,000 human fatalities and almost $350 billion in property damages. Across the entire sample, the mean amount of property damage was $319 million and 196 fatalities per accident, though when reflected as a median the numbers substantially improve to $3 million in damages per accident and 0 fatalities. We found that wind energy is the most frequent to incur an accident within our sample, accounting for almost one third of accidents. Accidents at hydroelectric dams were the most fatal, accounting for 85 percent of fatalities. Nuclear power accidents are by far the most expensive, accounting for 70 percent of damages. We then utilize this data to test six hypotheses, drawn from the energy studies literature, related to energy systems, energy policy and regulation, and technological learning. - Highlights: • 1085 energy accidents have resulted in 211,529 human fatalities and $344.4 billion in property damages. • Wind energy is the most frequent to incur an accident. • Hydroelectric dam accidents tend to be the most fatal. • Nuclear energy accidents tend to be the most expensive. • Coal, natural gas, and oil are the least likely to incur an accident, when normalized to energy output.

PENSION FUND ACCOUNTING: AN EVALUATION OF THE PERCEPTION OF ACCOUNTANTS, CONSULTANTS AND AUDITORS ON BRAZILIAN ACCOUNTING STANDARDS APPLICABLE

Directory of Open Access Journals (Sweden)

Carlos Augusto Pacheco Pereira

2016-03-01

Full Text Available The objective of the study is to verify the perception of accountants, auditors and consultants in relation to Brazilian accounting standards for pension funds. For this a questionnaire was prepared and sent to accountants, auditors and accounting of pension fund consultants. 132 were returned, of which 110 worked as an accountant in any entity, 8 rendering services as external auditors and 14 as consultants. The results obtained indicate that, in general, these professionals know the accounting standards for pension funds used in Brazil and believe that such standards are adequate, except for the period of addressing the deficit, provision for doubtful accounts, contingency reserve boundary and evaluation of real estate investments, in which the perception of the professionals is that the procedures in the international standard are more suitable.

Emissions balancing of renewable energy sources. Avoided emissions due to the use of renewable energies in 2007; Emissionsbilanz erneuerbarer Energietraeger. Durch Einsatz erneuerbarer Energien vermiedene Emissionen im Jahr 2007

Energy Technology Data Exchange (ETDEWEB)

Memmler, Michael; Mohrbach, Elke; Schneider, Sven; Dreher, Marion; Herbener, Reinhard

2009-10-15

The report on the emissions accounting with respect to renewable energy covers the following issues: 1. Introduction and purpose. 2. Methodology concerning the balancing for electricity, heat and traffic, uncertainties due to lack of data. 3. Energy supply from renewable energy sources in 2007. 4. Fossil energy substitution by renewable energy sources: electricity, heat and traffic. 5. Emissions from different energy supply lines: electricity, heat, traffic. 6. Results of the emissions accounting for renewable energy sources: electricity, heat, traffic and comprehensive review. 7. Retroacting accounting and forward projection.

Accounting outsourcing

OpenAIRE

Linhartová, Lucie

2012-01-01

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

Accounting Research as a didactic tool for a accounting teaching

Directory of Open Access Journals (Sweden)

Valeria Gisela Perez

2016-06-01

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

Energy savings potential from energy-conserving irrigation systems

Energy Technology Data Exchange (ETDEWEB)

Wilfert, G.L.; Patton, W.P.; Harrer, B.J.; Clark, M.A.

1982-11-01

This report systematically compares, within a consistent framework, the technical and economic characteristics of energy-conserving irrigation systems with those of conventional irrigation systems and to determine total energy savings. Levelized annual costs of owning and operating both energy-conserving and conventional irrigation systems have been developed and compared for all 17 states to account for the differences in energy costs and irrigation conditions in each state. Market penetration of energy-conserving systems is assessed for those systems having lower levelized annual costs than conventional systems performing the same function. Annual energy savings were computed by matching the energy savings per system with an assumed maximum market penetration of 100 percent in those markets where the levelized annual costs of energy-conserving systems are lower than the levelized annual costs of conventional systems.

Development and operation of nuclear material accounting system of JAERI

International Nuclear Information System (INIS)

Obata, Takashi; Numata, Kazuyoshi; Namiki, Shinji; Yamauchi, Takahiro

2003-01-01

For the nuclear material accounting system, the mainframe computer had been used in Japan Atomic Energy Research Institute (JAERI). For the purpose of more flexible use and easy operation, the PC base accounting system has been developed since 1999, and operation started from October, 2002. This system consists of the server with the database software and the client PC with original application software. The functions of this system are the input and edit of data, the creation of inspection correspondence data, and creation of a report to the states. Furthermore, it is also possible to create the Web application which used accounting data on a user level by using the programming language. Now, this system is being specialized in JAERI, but it is during a plan to develop as a system which can be also used at other institutions and organization. In the paper, the outline and operating situation of the nuclear material accounting system of JAERI are presented. (author)

From black to green energy. Geopolitics of global energy transition

International Nuclear Information System (INIS)

Slingerland, S.; Van Geuns, L.; Van der Linde, C.

2008-05-01

The transition to a global low-carbon energy sector is on the agenda of policymakers in the Netherlands, Europe and world-wide. However, the way in which the international political discussion takes place makes it far from clear that such a transition will indeed take place. Conflicts of interest between climate concerns, energy security, access to energy and profits made from fossil fuels should be analysed more properly and taken into account in international energy and climate negotiations in order to prevent that an energy crisis will be the only way forward towards a low-carbon energy sector. [nl

Preparation of the accounting entity for verification of the final accounts

OpenAIRE

Kučerová, Monika

2009-01-01

Bachelor's thesis deals with preparation of the accounting entity for verification of the final accounts. The work includes the definition of the accounting entity, also includes information about preparation of final accounts and deals with report of auditor.

Nuclear material accountancy for and control of in Czech and Slovak Federal Republic

International Nuclear Information System (INIS)

Hladik, I.

1991-01-01

The Czechoslovak State System of Accounting for and Control of (SSAC) is described. It is discussed the organizational chart and role of the Czechoslovak Atomic Energy Commission as the State Authority in the Safeguards as well as its functions in the related fields (nuclear safety, physical protection) are mentioned. The individual nuclear facilities from the nuclear material accountancy point of view are shortly described and the necessity of well functioned facility level accountancy system is expressed. The cooperation between the SSAC and IAEA is mentioned and experience gained is briefly summarized

Building an Efficient Model for Afterburn Energy Release

Energy Technology Data Exchange (ETDEWEB)

Alves, S; Kuhl, A; Najjar, F; Tringe, J; McMichael, L; Glascoe, L

2012-02-03

Many explosives will release additional energy after detonation as the detonation products mix with the ambient environment. This additional energy release, referred to as afterburn, is due to combustion of undetonated fuel with ambient oxygen. While the detonation energy release occurs on a time scale of microseconds, the afterburn energy release occurs on a time scale of milliseconds with a potentially varying energy release rate depending upon the local temperature and pressure. This afterburn energy release is not accounted for in typical equations of state, such as the Jones-Wilkins-Lee (JWL) model, used for modeling the detonation of explosives. Here we construct a straightforward and efficient approach, based on experiments and theory, to account for this additional energy release in a way that is tractable for large finite element fluid-structure problems. Barometric calorimeter experiments have been executed in both nitrogen and air environments to investigate the characteristics of afterburn for C-4 and other materials. These tests, which provide pressure time histories, along with theoretical and analytical solutions provide an engineering basis for modeling afterburn with numerical hydrocodes. It is toward this end that we have constructed a modified JWL equation of state to account for afterburn effects on the response of structures to blast. The modified equation of state includes a two phase afterburn energy release to represent variations in the energy release rate and an afterburn energy cutoff to account for partial reaction of the undetonated fuel.

Energy statistics France; Statistiques energetiques France

Energy Technology Data Exchange (ETDEWEB)

NONE

2001-04-01

This document presents statistical data on energy accounting in France compared to other european countries. Many tables and charts on energy consumption, energy invoice and prices are provided by sectors. (A.L.B.)

Accounting Research Methodology Textbook Development to Provide College Students in Accounting Subject

OpenAIRE

Muchson, Mochamad

2015-01-01

Due to the lackness of a research accounting methodology book (accounting research methodology) causing difficulties for college students to understand the steps of research in accounting, so that's the textbook is needed to completing Accounting Research Methodology book that has been exist and aimed to guide students for proposal composing or accounting research report so that it is easier to study by students.This textbook contains of accounting research methodology definition, accounting ...

Climatic change and nuclear energy

International Nuclear Information System (INIS)

Schneider, M.

2000-08-01

The data presented in the different chapters lead to show that nuclear energy ids not a sustainable energy sources for the following reasons: investments in nuclear energy account financing that lacks to energy efficiency programmes. The nuclear programmes have negative effects such the need of great electric network, the need of highly qualified personnel, the freezing of innovation in the fields of supply and demand, development of small performing units. The countries resort to nuclear energy are among the biggest carbon dioxide emitters, because big size nuclear power plants lead to stimulate electric power consumption instead of inducing its rational use. Nuclear energy produces only electric power then a part of needs concerns heat (or cold) and when it is taken into account nuclear energy loses its advantages to the profit of cogeneration installations. Finally nuclear energy is a dangerous energy source, difficult to control as the accident occurring at Tokai MURA showed it in 1998. The problem of radioactive wastes is not still solved and the nuclear proliferation constitutes one of the most important threat at the international level. (N.C.)

The International Energy Agency's world energy outlook

International Nuclear Information System (INIS)

O'Dell, S.

1996-01-01

The 1996 edition of the World Energy Outlook to 2010 was reviewed. An overview of the energy projections was provided based on assumptions about economic growth and energy prices, geological potential, technological developments, the availability of traditional fuels outside the OECD and the future preferences of energy users. Demand vs. price movements were modelled, based on 'capacity constraints' and 'energy saving ' scenarios. Three major conclusions derived from the projections were: (1) world primary energy demand will grow steadily as it has over the past two decades, (2) fossil fuels will account for 90 per cent of total primary energy demand in 2010, and (3) a structural shift in the shares of different regions in world energy demand is likely to occur, i.e., the OECD share will fall in favor of the share of the ROW (rest of the world). 4 tabs., 9 figs

INTEGRATION OF GREEN ACCOUNTING INTO ROMANIAN ACCOUNTING SYSTEM

Directory of Open Access Journals (Sweden)

Mihaela Ungureanu

2012-03-01

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

FROM TRADITIONAL ACCOUNTING TO KNOWLEDGE BASED ACCOUNTING ORGANIZATIONS

Directory of Open Access Journals (Sweden)

NICOLETA RADNEANTU

2010-01-01

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

The energy future to 2020

International Nuclear Information System (INIS)

Boy de la Tour, X.

1999-01-01

The energy future will continue for a long time to be dominated by fossil fuels, particularly oil and gas, which will still account for over half the energy supply in 202. Between now and then, the increasing share of the developing countries in he demand for energy will significantly alter energy geopolitics

Psychological Profiles Of Accountants And Accounting Majors: An Asian Study

OpenAIRE

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...

A Control Architecture to Coordinate Renewable Energy Sources and Energy Storage Systems in Islanded Microgrids

DEFF Research Database (Denmark)

Wu, Dan; Tang, Fen; Dragicevic, Tomislav

2015-01-01

Coordinated operation of microgrids requires that energy management system takes into account both the available power in renewable energy sources (RES) and storage capacity of energy storage systems (ESS). In this paper, a coordinated architecture of islanded AC microgrids with smooth switching...

Assessing District-Heating Sustainability. Case Studies of CO{sub 2} Mitigation Strategies and Environmental Cost Accounting

Energy Technology Data Exchange (ETDEWEB)

Fahlen, Elsa

2012-11-01

District heating (DH) may play an important role in achieving the EU goal of a secure, competitive and sustainable energy supply. Integrated energy solutions based on technologies, such as biomass gasification for transport fuel, electricity and heat production and heat-driven absorption cooling, create new optimisation possibilities through the linkage between heat, power, cooling and transport fuel markets which may reduce the global warming contribution of the energy sector. With increasing focus on climate change impacts of greenhouse gas emissions, the environmental effects of other air pollutants should not be neglected. To achieve both a competitive and a sustainable energy supply, it is necessary to integrate environmental considerations into economic policies. Through accounting for external costs of air pollution in energy system modelling and analysis, sustainability aspects may be integrated into DH assessments. The aim of this thesis is to develop, apply and evaluate methodologies for assessing conventional and new technology solutions in a DH system; the assessments are made from a DH perspective with respect to two factors - cost-effectiveness and environmental impacts - which are either assessed separately or integrated through external cost accounting. Various CO{sub 2} mitigation strategies are evaluated with regard to the robustness of the DH system in meeting future developments of energy market prices and policies. The studies are performed using a systems approach by using the simulating DH supply model MARTES as applied to the DH system Sweden. This thesis concludes that the integration of biomass gasification technology and absorption cooling technology in DH systems has the potential for cost-effective CO{sub 2} emission reduction, in line with other EU goals to increase the share of renewable sources in energy use and to increase energy efficiency. Accounting for external costs of not only climate change but also other environmental

Tritium accountancy

International Nuclear Information System (INIS)

Avenhaus, R.; Spannagel, G.

1995-01-01

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

Poly (3, 4-ethylendioxithiophene) (PEDOT) oxidation: activation energy and conformational energy

International Nuclear Information System (INIS)

Otero, T F; Romero, M C

2008-01-01

The oxidation kinetics of films of the conducting polymer PEDOT-C1O4 after electrochemical reduction by polarization at increasing cathodic potential was studied by potential steps. The response i/t presents a maximum at intermediate oxidation times. At the maximum the reaction occurs under chemical kinetic control following the expected current variations from the Chemical and Electrochemical Kinetics, when reactant concentrations or temperatures are changed. The obtained activation energy of the oxidation present two ranges as a function of the cathodic potential of prepolarization: constant values after prepolarization at low cathodic potentials and a lineal variation after prepolarization at increasing high cathodic potentials. According with the conformational relaxation model during electrochemical reduction the polymer shrinks, closes and packs the conformational structure. The activation energy for the subsequent oxidation includes two terms: the constant chemical activation energy and the conformational energy required to relax the packed polymeric structure. The conformational energy only appears after prepolarization at more cathodic potentials than the closing potential where more packed conformations were obtained. The conformational activation energy accounts the energetic requirements to relax and unfold the polymeric chains generating the required free volume to lodge balancing counterions; meanwhile the chemical activation energy accounts the energetic requirements for the electrochemical reaction to occur.

Substitute energy resource policy in Japan

International Nuclear Information System (INIS)

Umehara, Katsuhiko

1980-01-01

Japan depends 88% of energy resources and 99.8% of petroleum on imports. The solution of energy problems is now made internationally. As the means for Japan, there are the substitution of other resources for petroleum and its promotion. However, this involves the considerable funds for the development and utilization, which must be borne by the people in the form of tax. For governmental financing, a special account must be set up for the particular purpose. In the research and development of new energy resources, new institution is required. The following matters are described: petroleum shortage coming even in 1980s, the international need of substitute energy development, the need for establishing measures for substitute energy resources, acquisition of the funds, special-account governmental financing, and an institute of new energy development. (author)

Dynamical resource nexus assessments: from accounting to sustainability approaches

Science.gov (United States)

Salmoral, Gloria; Yan, Xiaoyu

2017-04-01

Continued economic development and population growth result in increasing pressures on natural resources, from local to international levels, for meeting societal demands on water, energy and food. To date there are a few tools that link models to identify the relationships and to account for flows of water, energy and food. However, these tools in general can offer only a static view often at national level and with annual temporal resolution. Moreover, they can only account flows but cannot consider the required amounts and conditions of the natural capital that supplies and maintains these flows. With the emerging nexus thinking, our research is currently focused on promoting dynamical environmental analyses beyond the conventional silo mentalities. Our study aims to show new advancements in existing tools (e.g., dynamical life cycle assessment) and develop novel environmental indicators relevant for the resource nexus assessment. We aim to provide a step forward when sustainability conditions and resilience thresholds are aligned with flows under production (e.g., food, water and energy), process level under analysis (e.g., local production, transport, manufacturing, final consumption, reuse, disposal) and existing biophysical local conditions. This approach would help to embrace and better characterise the spatiotemporal dynamics, complexity and existing links between and within the natural and societal systems, which are crucial to evaluate and promote more environmentally sustainable economic activities.

Accounting Students’ Choice on Accounting Information Technology Careers (P.178-188

Directory of Open Access Journals (Sweden)

Nurul Hasanah Uswati Dewi

2016-03-01

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.Keywords: accounting information system, accounting career, students.

Social Responsibility of Accounting

OpenAIRE

JINNAI, Yoshiaki

2011-01-01

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

Energy Choices. Efficient Energy Use - possibilities and barriers; Vaegval Energi. Energieffektivisering - moejligheter och hinder

Energy Technology Data Exchange (ETDEWEB)

Jagemar, Lennart (CIT Energy Management AB, Goeteborg (Sweden)); Pettersson, Bertil (Chalmers EnergiCentrum, CEC, Chalmers Univ. of Technology, Goeteborg (Sweden))

2009-02-15

Sweden's total energy supply in 2006 amounted to a total of 624 TWh and was dominated by crude oil, nuclear fuels, biofuels and hydropower. Different types of losses in the system accounts for one third of the energy. The final energy consumption, i.e. delivery minus losses, was divided in the following way: industry 157 TWh, the habitat of 145 TWh (of which 19 TWh relates to Agriculture, Forestry, Fishery and other service and secondary homes) and transport of 101 TWh. For the transport sector, studies show that combinations of various efficiency measures ideally can achieve an reduction in energy use by between 60 and 75 percent. The Governmental Energy Efficiency Inquiry (EnEff - 2008) estimated that the domestic transport techno-economic efficiency potential up to 2016 is 13 TWh (mainly fuel) of the total delivered energy is 87 TWh under EnEff. The potential about 5 TWh is expected to be completed by current instruments. The study assesses that despite the increased need for transport in 2016 the sector's energy use can remain at the same level or even be reduced. Buildings have a large technical and economic energy efficiency potential. According to EnEff's assessment, the streamlining potential is 33 TWh of which 8 TWh can implemented in 2016 with today's instruments. This compares with the total delivered energy is 151 TWh under EnEff. The total energy efficiency potential for buildings by 2020 is considered to be substantially higher, about 41 TWh, and affect the use of district heating, fuel and electricity. New powerful tools must be implemented for the building sector in order to realize the potential energy efficiency measures. Industry's total energy potential is assessed to be around 13 TWh by 2016. Industry's total energy use is 155 TWh according to EnEff. Only 2 TWh can realistically be saved up to 2016 taking into account a reasonable acceptance factor. The beneficiaries of the carbon emissions trade account for about

Accounting Faculty Internships

Directory of Open Access Journals (Sweden)

Jill Christopher

2013-06-01

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

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

Science.gov (United States)

2010-10-01

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

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

Science.gov (United States)

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

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

Two Concepts of Accountability: Accountability as a Virtue and as a Mechanisme

NARCIS (Netherlands)

Bovens, M.A.P.|info:eu-repo/dai/nl/074257021

2010-01-01

This paper distinguishes between two main concepts of accountability: accountability as a virtue and accountability as a mechanism. In the former case, accountability is used primarily as a normative concept, as a set of standards for the evaluation of the behaviour of public actors. Accountability

Sustainable development relevant comparison of the greenhouse gas emissions from the full energy chains of different energy sources

International Nuclear Information System (INIS)

Van De Vate, J.F.

1997-01-01

It is emphasized that sustainable energy planning should account for the emissions of all greenhouse gases (GHGs) from the whole energy chain, hence accounting not only carbon dioxide as the greenhouse gas and not only for the emissions from the combustion of fossil fuels. Lowering greenhouse gas emissions from the worldwide energy use can be done most effectively by accounting in energy planning for the full-energy-chain (FENCH) emissions of all GHGs. Only energy sources with similar output can be compared. This study investigates electricity generating technologies, which are compared in terms their GHG emission factors to be expressed in CO 2 -equivalents per kW.h(e). Earlier IAEA expert meetings are reviewed. A general meeting made general recommendations about methods and input data bases for FENCH-GHG analysis. Two more recent meetings dealt with the energy chains of nuclear and hydropower. The site-specific character of the emission factors of these energy sources is discussed. Both electricity generators have emission factors in the range of 5-30 g CO 2 -equiv./kW.h(e), which is very low compared to the FENCH-GHG emission factors of fossil-fueled power generation and of most of the renewable power generators. (author)

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

Directory of Open Access Journals (Sweden)

Tianhong Chen

2014-08-01

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

Financial assistance: the order reflected in accounting and tax accounting

Directory of Open Access Journals (Sweden)

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".

Trends in Accounting Education: Decreasing Accounting Anxiety and Promoting New Methods

Science.gov (United States)

Buckhaults, Jessica; Fisher, Diane

2011-01-01

In this paper, authors (a) identified accounting anxiety for the educator and the student as a possible explanation for the decline in accounting education and (b) investigated new methods for teaching accounting at the secondary and postsecondary levels that will increase interest in accounting education as well as decrease educator and student…

AccountAbility 1000: a new social standard for building sustainability

NARCIS (Netherlands)

Beckett, R.; Jonker, J.

2002-01-01

The pressing need to build common frameworks to redefine the performance and sustainability of organisations, has led to the development of a new standard, AccountAbility 1000 (AA1000). AA1000 is a quality framework that aims to make clear how principles of accountability and sustainability are

Energy-based and biomimetic robotics

NARCIS (Netherlands)

Folkertsma, Gerrit Adriaan

2017-01-01

All physical systems interact by exchanging power, or energy. This energy can be explicitly taken into account when designing robotic systems, in dynamic models of systems and controllers, leading to more insight in energy-related effects. In this thesis, a biomimetic cheetah robot is developed, by

Online-based energy auditing and incentive mechanisms to reduce domestic energy consumption

OpenAIRE

Lossin, Felix; Staake, Thorsten; Fleisch, Elgar

2014-01-01

Domestic energy consumption accounts for about 20-30% of total energy use in western countries [1], [2]. On the level of single households, however, energy consumption tends to vary greatly. This is particularly due to differences regarding behavior and decisions made by individuals. For example, heating and ventilation behavior, the intensity of the use of electrical appliances and hot water, as well as home insulation and weatherization provisions affect total energy consumption. Therefore,...

Studies on energy system for an energy-saving society; Sho energy gata shakai ni okeru energy system kento

Energy Technology Data Exchange (ETDEWEB)

NONE

1996-03-01

The system to which new energy technology and energy saving technology were introduced was constructed for case studies of urban areas including core cities and the peripheral areas, and the quantitative analysis was conducted on environmental effects, etc. In the energy supply system model, the following element technologies were all considered: cogeneration system, sewage water heat, river water heat, the photovoltaic power generation, energy storage/heat storage/cold heat storage, adsorption type refrigerator, etc. Also considered were power interchange between clusters, system power buying/power selling, heat interchange or no heat interchange, etc. As a result, it was found that when constructing the energy system which synthetically takes into account thermoelectric ratios, rates of simultaneous loads, ratios of daytime/nighttime in the energy supply and demand in the urban area, the energy saving effect multiplicatively increases, and the energy system using cogeneration and unused energy such as refuse and sewage in the urban area and river water brings an energy saving effect of 32% especially in the concentrated cluster. 83 figs., 45 tabs.

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

Science.gov (United States)

2012-01-03

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

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

International Nuclear Information System (INIS)

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)

IAEA verification of materials accounting in commercial reprocessing plants

International Nuclear Information System (INIS)

Gutmacher, R.G.; Hakkila, E.A.

1987-01-01

The reprocessing plants currently under International Atomic Energy Agency (IAEA) safeguards have design capacities up to 210 tonnes of heavy metal per year. All of the plants use conventional materials accounting for safeguards. However, several larger commercial reprocessing plants are being designed with capacities of 350 to 1200 tonnes of heavy metal per year. It is likely that many of these plants, as well as some of the existing smaller ones, will adopt near-real-time materials accounting. The major effect of the combination of larger plants and near-real-time accounting on IAEA safeguards will be the demand for greater timeliness of verification. Continuous inspector presence may be required, as well as more on-site measurements by the inspector. In this paper, the authors review what needs to be verified, as well as current inspector activities in the process area. The bulk of the paper describes rapid, easy-to-use measurement techniques and instruments that may be applied to on-site verification measurements

Levers and proposals for actions for a better taking of geothermal in the RT2012 into account - Report/Synthesis

International Nuclear Information System (INIS)

Percebois, Jean-Marc

2013-01-01

This report discusses the challenges of energy imports and energy-oriented renovation of buildings, identifies negative externalities which are not taken in the RT2012 regulation into account, outlines the potential associated with new dwellings, and proposes simple solutions to integrate renewable energies in new dwellings and to reverse the decline of geothermal energy (this sector is now in a critical situation). The authors propose to consider geothermal energy in the same way as heat networks and wood in the RT2012 regulation. They identify the conditions for the development of geothermal energy and of other renewable energies. After an overview of the situation (economic challenge, environmental context, energy-oriented renovation of the existing stock, impact of the regulatory calculation of the construction market), the authors notably present the calculation of a specific index, and describe how to take the production of renewable energies into account in various calculations

ENERGY MEDICINE

OpenAIRE

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...

Accounting for Quality

DEFF Research Database (Denmark)

Pflueger, Dane

2015-01-01

Background Accounting-that is, standardized measurement, public reporting, performance evaluation and managerial control-is commonly seen to provide the core infrastructure for quality improvement in healthcare. Yet, accounting successfully for quality has been a problematic endeavor, often......, 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...

Challenges of Environmental Management Accounting –- Current Accounting Practices

Directory of Open Access Journals (Sweden)

Prof. Ph.D. Gheorghe Popescu

2008-12-01

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

Ecological footprint accounting for energy and resource in China

International Nuclear Information System (INIS)

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

10 CFR 76.111 - Physical security, material control and accounting, and protection of certain information.

Science.gov (United States)

2010-01-01

... significance (Category III), and for protection of Restricted Data, National Security Information, Safeguards... 10 Energy 2 2010-01-01 2010-01-01 false Physical security, material control and accounting, and protection of certain information. 76.111 Section 76.111 Energy NUCLEAR REGULATORY COMMISSION (CONTINUED...

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

Science.gov (United States)

Grimaldi, P L; Bertko, J M

1989-07-01

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

Accounting Applications---Introduction

OpenAIRE

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.

Energy-Aware Cognitive Radio Systems

KAUST Repository

Bedeer, Ebrahim; Amin, Osama; Dobre, Octavia A.; Ahmed, Mohamed H.

2016-01-01

technologies for spectrum sensing and sharing that consume extra energy to compensate for overhead and feedback costs. Considering an adequate energy efficiency metric—that takes into account the transmit power consumption, circuitry power, and signaling

Multimedia and Management Accounting: Adding Creativity to Accounting.

Science.gov (United States)

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

2000-01-01

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

Personalized Energy Services : A Data-Driven Methodology towards Sustainable, Smart Energy Systems

NARCIS (Netherlands)

Srirangam Narashiman, A.U.N.

2017-01-01

The rapid pace of urbanization has an impact on climate change and other environmental issues. Currently, 54% of the global population lives in cities accounting for two-thirds of global energy demand. Sustainable energy generation and consumption is the top humanity’s problem for the next 50 years.

Landfilling of waste: accounting of greenhouse gases and global warming contributions

DEFF Research Database (Denmark)

Manfredi, Simone; Tonini, Davide; Christensen, Thomas Højlund

2009-01-01

Accounting of greenhouse gas (GHG) emissions from waste landfilling is summarized with the focus on processes and technical data for a number of different landfilling technologies: open dump (which was included as the worst-case-scenario), conventional landfills with flares and with energy recove...

18 CFR 367.1420 - Account 142, Customer accounts receivable.

Science.gov (United States)

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...

Resolution 62/96 Regulation for the accounting and control of the nuclear materials

International Nuclear Information System (INIS)

1996-01-01

The present Regulation is a complementary disposition of the ordinance number 208 of May 24 National System of Accounting and Control of Nuclear Materials and it has as objective to establish the relative norms to this System. As for the responsibilities it establish that the National Center of Nuclear Security (CNSN) it is the responsible for the execution from the relative tasks to the National System of Accounting and Control of Nuclear Materials. It establishes the regulations for the following aspects: licenses and authorizations for the transportation of the nuclear material and important components, Of the ceasing of the Accounting and Control, Of the Accounting and Control of the Nuclear Materials, Control of the Important Components, The Inspections, International Organism of the Atomic Energy Safeguards

Accounting assessment

Directory of Open Access Journals (Sweden)

Kafka S.М.

2017-03-01

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

Asymmetry of the e+e- pair photoproduction in crystals with account of lepton spin

International Nuclear Information System (INIS)

Nadzhafov, I.M.; Mirantsev, L.V.

1980-01-01

Asymmetry eta of the e + e - pair photoproduction in single crystals is theoretically investigated with account of the lepton longitudinal polarization. The calculations are based on the expression for the effective differential cross section d σ of the e + e - pair photoproduction on a screened nucleus in the Born approximation with account of linear polarization of γ-quanta and longitudinal polarization of e + and e - . The resulting formulae make it possible to study the energy, angular (azimuthal) and spin dependences of d σ, as well as eta at the fixed angle PSIsub(+) between a positron emission plane dn a crystal plane. Using the formulae the energy and azimuthal dependences of eta have been calculated for a diamond crystal with and without account of the spin correlation. It is shown, that eta is strongly dependent of PSIsub(+) especially with account of the spin correlation. In the case when only thse pairs are registrated, the particles of which possess antiparallel spins (Ssub(+)Ssub(-)=-1), eta=0.35 at PSIsub(+)=90 deg (Esub(+)=Esub(-)=2.5 GeV), and era=0.06 at PSIsub(+)=0 deg, eta for single crystals being 3 times the value for an amorphous target

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

International Nuclear Information System (INIS)

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

Accounting Students’ Choice on Accounting Information Technology Careers (P.178-188)

OpenAIRE

Nurul Hasanah Uswati Dewi

2016-01-01

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.This ...

White book on energies; Livre blanc sur les energies

Energy Technology Data Exchange (ETDEWEB)

Fontaine, N

2003-11-01

The energy policy in France has to answer two challenges: the first one is the climatic change and the greenhouse effect, the second one is to conceive an energy policy taking into account the evolutions and economical realities. four objectives have to guide the action of the government, the guarantee to the right of access to energy for every citizen, the fight against the climatic warming, the preservation of a national independence, the keeping of a competitive energy. This book includes a summary of works and conclusions of the National Debate on energies, hold during the first semester of 2003, the government propositions, a whole of cards detailing some aspects of government propositions, especially financial propositions. (N.C.)

Accountability in Health Care

DEFF Research Database (Denmark)

Vrangbæk, Karsten; Byrkjeflot, Haldor

2016-01-01

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

Accounting Information Systems Implementation and Management Accounting Change

Directory of Open Access Journals (Sweden)

Bredmar Krister

2014-09-01

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

Energy utilization in Canada

International Nuclear Information System (INIS)

Klassen, J.

1976-04-01

The situation of the energy supply of Canada is characterized by its geographic location and by the dispersal of the energy consumers over a wide area. At present, the energy supply leaving the successful CANDU nuclear energy programme out of account, is based mainly on crude oil, natural gas, and electricity as well as on coal imported from the USA. The targets of Canadian enery policies and energy research are stated as follows: a) Reducing and optimizing energy consumption, b) introducing district heating, and c) utilizing the extensive local coal deposits. (GG) [de

International harmonization of accounting demands a new approach to accounting education

Directory of Open Access Journals (Sweden)

Milana Otrusinová

2013-01-01

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

Energy Market Liberalisation and Renewable Energy Policies in OECD Countries

International Nuclear Information System (INIS)

Vona, Francesco; Nicolli, Francesco

2013-07-01

We investigate the effect of energy liberalizations on policies that support renewable energy in a long panel of OECD countries. We estimate this effect accounting for the endogeneity of liberalisation related to joint decisions within a country's energy strategy. Using regulation in other industries as instruments, we find that energy liberalisation increases the public support to renewable energy. The effect of liberalisation is the second largest after the effect of per-capita income and is fully driven by reductions in entry barriers, while the effect of privatisation is negative. Finally, our results are robust to dynamic specifications and various policy indicators. (authors)

Carbon accounting rules and guidelines for the United States Forest Sector

Science.gov (United States)

Richard A. Birdsey

2006-01-01

The United States Climate Change initiative includes improvements to the U.S. Department of Energy's Voluntary Greenhouse Gas Reporting Program. The program includes specific accounting rules and guidelines for reporting and registering forestry activities that reduce atmospheric CO2 by increasing carbon sequestration or reducing emissions....

Accounting and Accountability by Provincial Councils in Fiji: the Case of Namosi

Directory of Open Access Journals (Sweden)

Nacanieli Rika

2008-03-01

Full Text Available The aim of this paper is twofold: firstly to examine how the concepts of accounting andaccountability are understood by indigenous Fijians; and secondly to examine the role ofaccounting in the accountability of provincial councils.Provincial councils are part of the Fijian Administration, which runs alongside the centralgovernment but applies only to indigenous Fijians. The Fijian Administration was introducedby the British colonial administration in the late 1800s as a mechanism for controllingindigenous Fijians. It has undergone several reviews resulting from criticisms that it has failedto fulfill the aspirations of indigenous Fijians.There is evidence of implied and actual accountability by indigenous Fijians in Namosi. Thisis supported by monitoring mechanisms established by provincial offices. On the other hand,neither the Fijian Affairs Board nor the Namosi Provincial Council appears to take seriousresponsibility for accounting to indigenous Fijians in the province. Sadly, there is littleevidence to demonstrate an explicit accountability to indigenous Fijians. Significant scopeexists for improving the standard of accounting and accountability by provincial councils.This study contributes to understanding the role of accounting among indigenous peoples, inthe context of inherited colonial structures. It also represents accounting research conductedby indigenous academics, primarily in the Fijian language. This enables an examination ofhow language frames understanding of accounting concepts.

Energy - a cluster with competitive advantage

International Nuclear Information System (INIS)

Anon.

2000-01-01

Production of energy technology is one of the world economy's growth areas, and its role in trade within the OECD has grown steadily. There are several reasons for this trend. First among these is the fact that the markets for energy technology and energy production have opened up significantly in recent years. Specialist producers investing more in R and D and providing ancillary services are also winning market share at the expense of more traditional local suppliers. Added to this, economic grown has been focused on countries that do not have their own energy technology production and are dependent on imported technology. Specialization in energy technology is still at an early stage, and only a few countries such as Finland and Japan have staked a real claim to this market. And even in the Finnish case things are happening rapidly. Energy technology accounted for only 3.5% of Finnish exports a little more than 10 years ago, while they already accounted for over 7% in 1998. The manufacturing of energy equipment in Finland embraces energy production, transmission and distribution, and energy technologies

Accounting as Myth Maker

Directory of Open Access Journals (Sweden)

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.

Energy Prices and Internal Costs in Croatian Energy System Restructuring

International Nuclear Information System (INIS)

Potocnik, V. , Magdic, M.

1995-01-01

After social and political changes in 1990, energy prices in Croatia have been getting closer to the West European averages, faster than in the most European countries in transition. The energy prices for industry are almost at the West European level, while the energy prices of electricity and natural gas for households and those of the gasoline are well behind. If the population purchasing power parity (PPP) is taken into account, these relations change. While the internalization of external energy costs is under way in the developed world, it has not practically started yet in Croatia. The Croatian energy system restructuring shall require gradual adjustment of energy prices, together with multistage internalization of external energy costs. (author). 6 refs., 3 tabs., 2 figs

Provisional energy balance of France for 2002

International Nuclear Information System (INIS)

2003-01-01

A provisional energy accounting in France for 2002 is presented. Statistical data and diagrams are provided to detail and discuss the economical and energy context, the primary energy consumption, the national production and the energy dependence, the primary energy consumption for each energy source, the sectorial analysis of the energy consumption and the carbon dioxide emissions. (A.L.B.)

The Accounting Principles Instructor's Influence on Students' Decision To Major in Accounting.

Science.gov (United States)

Mauldin, Shawn; Crain, John L.; Mounce, Patricia H.

2000-01-01

A survey of 81 accounting majors, 60 business majors, 12 nonbusiness majors, and 13 undecided students in accounting principles courses found that accounting principles instructors play the most significant role in the decision to major in accounting. Many students decide to major during their first principles course. (SK)

Are renewable energies too expensive?

International Nuclear Information System (INIS)

2015-01-01

As hydroelectricity is known to be profitable, and as biomass displayed good results when used for heating buildings, the issue of the cost of electricity produced by wind and photovoltaic energies is still a matter of debate. This article outlines how to take different factors into account to assess a discount rate. These factors are location which determines wind and sun resource, the future prices of fossil energies, rates of interest, and so on. It indicates that ground based wind and solar farms now have a kWh cost which is close to that of fossil energies, and lower than that of nuclear energy when taking investment and operation cost into account. The production cost of renewable energies has been dramatically reduced during the last years and this trend will probably continue during the years to come. Thus, the article states that a 100 per cent renewable mix seems possible for France by 2050 without significant over-costs

Energy management information systems : achieving improved energy efficiency : a handbook for managers, engineers and operational staff

Energy Technology Data Exchange (ETDEWEB)

Hooke, J.H.; Landry, B.J.; Hart, D. [Natural Resources Canada, Ottawa, ON (Canada). Office of Energy Efficiency

2004-07-01

There are many opportunities for industrial and commercial facilities to improve energy efficiency by minimizing waste through process optimization. Large energy users can effectively reduce energy costs, improve profits and reduce greenhouse gas emissions by using computing and control equipment. This book covers all aspects of an Energy Management Information System (EMIS) including metering, data collection, data analysis, reporting and cost benefit analyses. EMIS provides relevant information to businesses that enables them to improve energy performance. EMIS deliverables include early detection of poor performance, support for decision making and effective energy reporting. EMIS also features data storage, calculation of effective targets for energy use and comparative energy consumption. Computer systems can be used to improve business performance in terms of finance, personnel, sales, resource planning, maintenance, process control, design and training. In the 1980s, the Canadian Industry Program for Energy Conservation (CIPEC) developed 2 versions of an energy accounting manual to help industrial, commercial and institutional sectors implement energy-accounting systems. The manual was revised in 1989 and is a useful energy management tool for business and other organizations. The EMIS examples described in this booklet reflect that energy is a variable operating cost, not a fixed overhead charge. 8 tabs., 38 figs.

Financing Energy Efficient Homes

Energy Technology Data Exchange (ETDEWEB)

NONE

2007-07-01

Existing buildings require over 40% of the world's total final energy consumption, and account for 24% of world CO2 emissions (IEA, 2006). Much of this consumption could be avoided through improved efficiency of building energy systems (IEA, 2006) using current, commercially-viable technology. In most cases, these technologies make economic sense on a life-cycle cost analysis (IEA, 2006b). Moreover, to the extent that they reduce dependence on risk-prone fossil energy sources, energy efficient technologies also address concerns of energy security.

Financing Energy Efficient Homes

Energy Technology Data Exchange (ETDEWEB)

NONE

2007-07-01

Existing buildings require over 40% of the world's total final energy consumption, and account for 24% of world CO2 emissions (IEA, 2006). Much of this consumption could be avoided through improved efficiency of building energy systems (IEA, 2006) using current, commercially-viable technology. In most cases, these technologies make economic sense on a life-cycle cost analysis (IEA, 2006b). Moreover, to the extent that they reduce dependence on risk-prone fossil energy sources, energy efficient technologies also address concerns of energy security.

Praktik-praktik Creative Accounting

OpenAIRE

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...

The energy assessment

International Nuclear Information System (INIS)

Ramain, Patrice

2015-10-01

The energy assessment is obtained by determining the quantities of energy produced, transformed and consumed during a year for a country or a set of countries. The author presents this specific accounting and, while providing the associated tables, first indicates that, according to different international bodies (OECD and IAE, EUROSTAT, or UNO), different energetic products are taken into account to elaborate this assessment, as well for operations related to energy supply, energetic product transformation, and final consumption. He also evokes some key indicators which can be used to draw a more precise or specific energetic portray of a country. Then, he addresses the issue of a common measurement unit: a monetary unit is impossible to use due to price variations, physical units (tons of carbon equivalent, tons of oil equivalent, BtU) are not adequate when talking about hydraulic electricity or geothermal heat. Thus, the author evokes the possible use of exergy or of calorific power, this last one with different methods (energetic content, partial substitution)

An Examination of Energy Considerations in the Product Acquisition Process.

Science.gov (United States)

1980-12-01

benefits derived (Fisher, 1970; Horngren , 1977). This chapter will examine the many areas where energy costs can be accounted for to provide...overhead cost pool ( Horngren , 1977). The allocation of energy costs involved in the distribution of the documents depends upon the accounting system...Corporation, December 1970. Horngren , Charles T. Cost Accounting - A Managerial Emphasis. Englewood Cliffs NJ: Prentice-Hall, Inc., 1977. 67 / 4 Kinder

Energy policy, the energy price fallacy and the role of nuclear energy in the UK

International Nuclear Information System (INIS)

Brookes, L.G.

1978-01-01

The widely held belief that the world energy problem will be solved by rising prices - closing the energy gap by reducing demand and bringing in new, large, previously overcostly energy sources is rejected by the author who feels that high prices are the problem and not the solution. It is argued that supply and demand will be brought into balance at some price, and the objective of energy policy should be to make it as low as possible, by concentrating on the exploitation of large, low-cost energy sources. The role of nuclear energy in this discussion is considered with respect to three specific points: the currently identified reserves of low-cost uranium, if used in fast reactors, represent an energy source greater than all other energy sources put together; nuclear power is the cheapest, safest and cleanest way of producing electricity; and electricity production accounts for a very large part of total primary energy consumption. (U.K.)

World energy and the Venezuelan energy sector

Energy Technology Data Exchange (ETDEWEB)

Carrillo, F

1985-01-01

The purpose of this study of world energy and the Venezuelan energy sector is to provide a comprehensive survey of this basic element essential to life itself and to the progress of humankind. It begins with a brief historical review from the beginning of the twentieth century to the present day and then gives, most importantly, a forecast for the twenty-first century which takes account of past and present trends and looks towards the end of the present century and to the beginning of the future.

Direct Energy Marketing Ltd. 1998 annual report

International Nuclear Information System (INIS)

1999-01-01

A corporate profile of Direct Energy Marketing Ltd. was presented for the benefit of shareholders. Direct Energy is responsible for marketing and distributing natural gas to residential, commercial and industrial customers. The company owns physical natural gas reserves that serve as a supply hedge to its growing customer base. The highlights for the natural gas distribution income fund (OPTUS) for 1998 were described. OPTUS acquired WestCastle Energy, adding 38 mmcf/d of natural gas supply. It also amalgamated Channel Lake Petroleum and WestCastle Energy into Direct Energy and created the production division, Direct Energy Resources. It also formed Energy America with Sempra Energy, adding over 160,000 retail customers in Michigan and Ohio. Direct Energy's consolidated financial statements were presented for the benefit of shareholders. These included statements of earnings and deficit, balance sheets, and statements of changes in financial position. Notes to the consolidated financial statements included highlights of significant accounting policies, changes in accounting policies, acquisitions, discontinued operations, and capital assets. tabs., figs

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

OpenAIRE

Muthupandian, K S

2008-01-01

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

Accounting for quality: on the relationship between accounting and quality improvement in healthcare.

Science.gov (United States)

Pflueger, Dane

2015-04-23

Accounting-that is, standardized measurement, public reporting, performance evaluation and managerial control-is commonly seen to provide the core infrastructure for quality improvement in healthcare. Yet, accounting successfully for quality has been a problematic endeavor, often producing dysfunctional effects. This has raised questions about the appropriate role for accounting in achieving quality improvement. This paper contributes to this debate by contrasting the specific way in which accounting is understood and operationalized for quality improvement in the UK National Health Service (NHS) with findings from the broadly defined 'social studies of accounting' literature and illustrative examples. This paper highlights three significant differences between the way that accounting is understood to operate in the dominant health policy discourse and recent healthcare reforms, and in the social studies of accounting literature. It shows that accounting does not just find things out, but makes them up. It shows that accounting is not simply a matter of substance, but of style. And it shows that accounting does not just facilitate, but displaces, control. The illumination of these differences in the way that accounting is conceptualized helps to diagnose why accounting interventions often fail to produce the quality improvements that were envisioned. This paper concludes that accounting is not necessarily incompatible with the ambition of quality improvement, 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 they do to practice, and the development of distinctively skeptical calculative cultures.

Survey procedure: Control and accountability of nuclear materials

International Nuclear Information System (INIS)

Van Ness, H.

1987-02-01

This procedure outlines the method by which the Department of Energy (DOE) San Francisco Operations Office (SAN) will plan and execute periodic field surveys of the Material Control and Accountability (MC and A) program and practices at designated contractors' facilities. The surveys will be conducted in accordance with DOE Order 5630.7, Control and Accountability of Nuclear Materials Surveys (7/8/81) to ascertain compliance with applicable DOE Orders and SAN Management Directives in the 5630 series, as well as the adequacy of the contractor's program and procedures. Surveys will be conducted by the Safeguards and Security Division of DOE-SAN. The survey team will review and evaluate the adequacy of the contractor's procedures and practices for nuclear material control and accounting by means of physical inventory, internal control, measurement and statistics, material control indicators, records and reports, and personnel training. The survey will include an audit of records and reports, observation of inventory procedures, an independent test of the inventory and a review and evaluation of the inventory differences, accidental losses, and normal operational losses as applicable to the facility to be surveyed

Cash Advance Accounting: Accounting Regulations and Practices

Directory of Open Access Journals (Sweden)

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.

Energy production and use in Dutch agriculture

NARCIS (Netherlands)

Dekkers, W.A.; Lange, J.M.; Wit, de C.T.

1974-01-01

Energy relationschips in the agriculture of one of the most densely populated areas of the world, the Nether lands, are described. The Netherlands appear selfsupporting in food energy. However, if one takes account of energy consumption in horticulture, the direct and indirect fossil energy cost

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

Science.gov (United States)

Williams, Satina V.; Schwartz, Bill N.

2002-01-01

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

Renewable energy: key factor of China’s energy revolution

Science.gov (United States)

Shen, Wan

2017-12-01

To realize the sustainable development of China’s energy industry, it is necessary to speed up the transformation of energy development mode and deepen the reform of the energy system in an all-round way so as to establish a clean, low-carbon, safe and efficient modern energy system. This paper analysed the opportunities and challenges in energy sectors to promote the energy mix update in China. Fossil energy, especially coal, has brought great progress to the world as well as a great deal of negative effects. In recent years, China’s greenhouse gas emissions continued to grow rapidly, and has become the world’s largest greenhouse gas emitter. To deal with the challenge, the Chinese government has promised that renewable energy will account for 15% of total energy consumption in 2020 and 20% in 2030. This goal requires China to add 800 to 1000 GW of wind, solar and other clean energy.

The Development of Accounting in Ireland - The accounts of Maynooth College 1795 - 1832

OpenAIRE

Creide O'Brien

1999-01-01

This paper adds to the knowledge of accounting in Ireland in the late eighteenth and early nineteenth centuries. Using original archival research, the development of Irish accounting practice is examined by reference to the accounts of Maynooth College during the period 1795 - 1832. The accounting system used in preparing the college's accounts was that of charge/discharge. This was a system of accounting which relied on single entry of transactions and dated from the Middle Ages. The main pu...

Factors Influencing Energy Use and Carbon Emissions in China

Energy Technology Data Exchange (ETDEWEB)

Fisher-Vanden, Karen [Pennsylvania State Univ., University Park, PA (United States); Jefferson, Gary [Brandeis Univ., Waltham, MA (United States)

2017-04-21

This research project was designed to fill a critical void in our understanding of the state of energy research and innovation in China. It seeks to provide a comprehensive review and accounting of the various elements of the Chinese government and non-governmental sectors (commercial, university, research institutes) that are engaged in energy-related R&D and various aspects of energy innovation, including specific programs and projects designed to promote renewable energy innovation and energy conservation. The project provides an interrelated descriptive, statistical, and econometric account of China's overall energy innovation activities and capabilities, spanning the full economy with a particular focus on the dynamic industrial sector.

Accounting organizing development tendencies

Directory of Open Access Journals (Sweden)

G.I. Lyakhovich

2017-12-01

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

Energy of magnetic moment of superconducting current in magnetic field

International Nuclear Information System (INIS)

Gurtovoi, V.L.; Nikulov, A.V.

2015-01-01

Highlights: • Quantization effects observed in superconducting loops are considered. • The energy of magnetic moment in magnetic field can not be deduced from Hamiltonian. • This energy is deduced from a history of the current state in the classical case. • It can not be deduced directly in the quantum case. • Taking this energy into account demolishes agreement between theory and experiment. - Abstract: The energy of magnetic moment of the persistent current circulating in superconducting loop in an externally produced magnetic field is not taken into account in the theory of quantization effects because of identification of the Hamiltonian with the energy. This identification misleads if, in accordance with the conservation law, the energy of a state is the energy expended for its creation. The energy of magnetic moment is deduced from a creation history of the current state in magnetic field both in the classical and quantum case. But taking this energy into account demolishes the agreement between theory and experiment. Impartial consideration of this problem discovers the contradiction both in theory and experiment

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

International Nuclear Information System (INIS)

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

ActuArial Accounting – A Branch of the Financial Accounting

OpenAIRE

Gheorghe V. Lepadatu; Doina Maria Tilea

2010-01-01

The opening of the accounting to the actuarial calculation is a normal consequence of its evolutive spirit. At the origin of the international accounting standards lies the framework for preparing, presenting and disclosing the financial statements. The framework stays as a reference matrix, as a standard of standards, as a constitution of financial accounting. According to the international framework, the financial statements use different evaluation bases: the historical cost, the current c...

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

Science.gov (United States)

Weldu, Yemane W.

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

Energy revolution: From a fossil energy era to a new energy era

Directory of Open Access Journals (Sweden)

Caineng Zou

2016-01-01

Full Text Available This paper aims to predict the future situation of global energy development. In view of this, we reviewed the history of energy use and understood that new energy sources will usher in a new era following oil & gas, coal and wood one after another in the past time. Although the fossil energy sources are still plenty in the world, great breakthroughs made in some key technologies and the increasing demand for ecological environmental protection both impel the third time of transformation from oil & gas to new energy sources. Sooner or later, oil, gas, coal and new energy sources will each account for a quarter of global energy consumption in the new era, specifically speaking, accounting for 32.6%, 23.7%, 30.0% and 13.7% respectively. As one of the largest coal consumer, China will inevitably face up to the situation of tripartite confrontation of the coal, oil & gas and new energy. The following forecasting results were achieved. First, the oil will be in a stable period and its annual production peak will be around 2040, reaching up to 45 × 108 t. Second, the natural gas will enter the heyday period and its annual production peak will be around 2060, reaching up to 4.5 × 1012 m3, which will play a pivotal role in the future energy sustainable development. Third, the coal has entered a high-to-low-carbon transition period, and its direct use and the discharged pollutants will be significantly reduced. In 2050, the coal will be dropped to 25% of the primary energy mix. Last, the development and utilization of new energy sources has been getting into the golden age and its proportion in the primary energy mix will be substantially enhanced. On this basis, we presented some proposals for the future energy development in China. At first, we should understand well that China's energy production and consumption has its own characteristics. Under the present situation, we should strengthen the clean and efficient use of coal resources, which

A Comparative Study of the Perceptions of Accounting Educators and Accountants on Skills Required of Accounting Education Graduates in Automated Offices

Science.gov (United States)

Nwokike, Felicia Ogonnia; Eya, Gloria Mgboyibo

2015-01-01

The study dealt with perception of accounting educators and senior accountants on skills required of accounting education graduates for effective job performance in automated offices. The study adopted a descriptive research design.The population consisted of 149 respondents, made up of 80 accounting educators in public tertiary institutions and…

Renewable energies in France 1970-2002

International Nuclear Information System (INIS)

2004-02-01

The energy observatory presents in this 2004 edition today data concerning the thermal renewable energies and the new energetic accounting method for the electric renewable energies. The following energy sources are concerned: hydroelectric power, wind power, photovoltaic, geothermal energy, biomass, wood fuels, domestic wastes, heat pumps, biogas, the thermal solar and biofuels. The energy production by renewable sources from 1970 to 2002, is also provided. (A.L.B.)

The upgrade of nuclear material accounting system at KAERI

International Nuclear Information System (INIS)

Kim, Hyun Jo; Kim, Hyun Sook; Park, Ho Jun; Ko, Han Suk; Lee, Byung Doo

2010-01-01

The agreement between the government of Republic Of Korea (ROK) and the IAEA for the application of safeguards was signed and entered into force in 1975. The Additional Protocol (AP) to the Safeguards Agreement between the ROK and the IAEA was signed in 1999 and entered into force on 19 February 2004. Also, Implementation of Integrated Safeguards (IS) was started on 1 July, 2008 after a draw of the broader conclusion. The IAEA provides 2 hours notification for Random Interim Inspection (RII) under IS. For RII, the facility has to prepare the inspection documents in a short time. Therefore, KAERI (Korea Atomic Energy Research Institute) developed a new computerized nuclear material accounting system named KASIS (KAERI Safeguards Information treatment System) to treat the data by on-line for RII. For the efficient IS implementation, KAERI has a plan to upgrade the system to reflect the accounting approaches or reporting procedure according to facility characteristic. This paper describes the upgrade of the nuclear material accounting system and the efforts to reduce the burden of the facility operators

Pluri-annual energy programming - The Energy transition for green growth. Synthesis

International Nuclear Information System (INIS)

2016-01-01

The Energy Transition for Green Growth Act and its attendant action plans are designed to give France the means to make a more effective contribution to tackling climate change and reinforce its energy independence, while striking a better balance in its energy mix and creating jobs and business growth. This document summarizes the content of the Pluri-annual energy programming, which is the consistent action framework of the French energy transition: improving energy efficiency and reducing fossil fuels consumption, accelerating the development of renewable energy sources, maintaining a high-level of security of supply in the respect of environmental requirements, preparing tomorrow's energy system, developing clean mobility, taking account of the socio-economic issues of the energy transition and acting with the regions in this way

A Harmonious Accounting Duo?

Science.gov (United States)

Schapperle, Robert F.; Hardiman, Patrick F.

1992-01-01

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

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

Science.gov (United States)

2011-02-16

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

On the theory of superfluid liquid rotation in pulsars taking into account relativistic effects in vortices

International Nuclear Information System (INIS)

Chernobaj, V.A.; Andronik, V.V.

1978-01-01

The necessity of taking into account the relativistic effects in quantized vortices of pulsar superfluid nuclei is shown. The full energy of a single vortex for special relativity theory approximation is determined. The single vortex full energy asymptotics for quantized numbers n, which are much greater than the ratio of vortex exterior radius to Compton's length of the nucleon, wave is linear with respect to n while in the nonrelativistic case the kinetic energy is proportional to n 2 . This suggests the possibility of existence of quasistable vortices with great quantized numbers n. It is revealed that for small quantized numbers the taking into account of the relativistic effects in the vortices does not lead to qualitative changes of the general condition of superfluid liquid rotation as compared to non-relativistic theory

Accounting and strategising

DEFF Research Database (Denmark)

Jørgensen, Brian; Messner, Martin

2010-01-01

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

Energy metrics analysis of hybrid - photovoltaic (PV) modules

Energy Technology Data Exchange (ETDEWEB)

Tiwari, Arvind [Department of Electronics and Communication, Krishna Institute of Engineering and Technology, 13 k.m. stone, Ghaziabad - Meerut Road, Ghaziabad 201 206, UP (India); Barnwal, P.; Sandhu, G.S.; Sodha, M.S. [Centre for Energy Studies, Indian Institute of Technology Delhi, Hauz Khas, New Delhi 110 016 (India)

2009-12-15

In this paper, energy metrics (energy pay back time, electricity production factor and life cycle conversion efficiency) of hybrid photovoltaic (PV) modules have been analyzed and presented for the composite climate of New Delhi, India. For this purpose, it is necessary to calculate (1) the energy consumption in making different components of the PV modules and (2) the annual energy (electrical and thermal) available from the hybrid-PV modules. A set of mathematical relations have been reformulated for computation of the energy metrics. The manufacturing energy, material production energy, energy use and distribution energy of the system have been taken into account, to determine the embodied energy for the hybrid-PV modules. The embodied energy and annual energy outputs have been used for evaluation of the energy metrics. For hybrid PV module, it has been observed that the EPBT gets significantly reduced by taking into account the increase in annual energy availability of the thermal energy in addition to the electrical energy. The values of EPF and LCCE of hybrid PV module become higher as expected. (author)

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

Directory of Open Access Journals (Sweden)

Horbach Tatiana

2018-01-01

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

Harmonisation of agricultural accounting

Directory of Open Access Journals (Sweden)

Jaroslav Sedláček

2007-01-01

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

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

Directory of Open Access Journals (Sweden)

Marenych Tetyana H

2016-05-01

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

Basis of accountability system

International Nuclear Information System (INIS)

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

Converting Energy Subsidies to Investments: Scaling-Up Deep Energy Retrofit in Residential Sector of Ukraine

Science.gov (United States)

Denysenko, Artur

After collapse of the Soviet Union, Ukraine inherited vast and inefficient infrastructure. Combination of historical lack of transparency, decades without reforms, chronical underinvestment and harmful cross-subsidization resulted in accumulation of energy problems, which possess significant threat to economic prosperity and national security. High energy intensity leads to excessive use of energy and heavy reliance on energy import to meet domestic demand. Energy import, in turn, results in high account balance deficit and heavy burden on the state finances. A residential sector, which accounts for one third of energy consumption and is the highest consumer of natural gas, is particularly challenging to reform. This thesis explores energy consumption of the residential sector of Ukraine. Using energy decomposition method, recent changes in energy use is analyzed. Energy intensity of space heating in the residential sector of Ukraine is compared with selected EU member states with similar climates. Energy efficiency potential is evaluated for whole residential sector in general and for multistory apartment buildings connected to the district heating in particular. Specifically, investments in thermal modernization of multistory residential buildings will result in almost 45TWh, or 3.81 Mtoe, of annual savings. Required investments for deep energy retrofit of multistory buildings is estimated as much as $19 billion in 2015 prices. Experience of energy subsidy reforms as well as lessons from energy retrofit policy from selected countries is analyzed. Policy recommendations to turn energy subsidies into investments in deep energy retrofit of residential sector of Ukraine are suggested. Regional dimension of existing energy subsidies and capital subsidies required for energy retrofit is presented.

Energy spread in ion beam analysis

International Nuclear Information System (INIS)

Szilagyi, E.

2000-01-01

In ion beam analysis (IBA) the depth profiles are extracted from the experimentally determined energy profiles. The spectra, however, are subject to finite energy resolution of both extrinsic and intrinsic origin. Calculation of those effects such as instrumental beam, geometry and detection-related energy and angular spreads as well as energy straggling, multiple scattering and Doppler effects in the sample itself is not trivial, especially since it involves treatment of non-independent random processes. A proper account for energy spread is vital in IBA not only for correct extraction of elemental and isotopic depth profiles from the measured spectra, but already prior to data acquisition, in optimising experimental conditions to reach the required depth resolution at a certain depth. After a short review of the literature on the different energy spread contributions experimental examples are given from resonance, RBS, elastic BS and ERDA practice in which an account for energy spread contributions is essential. Some further examples illustrate extraction of structural information (roughness, pore size, etc.) from elaborated depth resolution calculation for such layer structures

Energy spread in ion beam analysis

Energy Technology Data Exchange (ETDEWEB)

Szilagyi, E. E-mail: szilagyi@rmki.kkfki.hu

2000-03-01

In ion beam analysis (IBA) the depth profiles are extracted from the experimentally determined energy profiles. The spectra, however, are subject to finite energy resolution of both extrinsic and intrinsic origin. Calculation of those effects such as instrumental beam, geometry and detection-related energy and angular spreads as well as energy straggling, multiple scattering and Doppler effects in the sample itself is not trivial, especially since it involves treatment of non-independent random processes. A proper account for energy spread is vital in IBA not only for correct extraction of elemental and isotopic depth profiles from the measured spectra, but already prior to data acquisition, in optimising experimental conditions to reach the required depth resolution at a certain depth. After a short review of the literature on the different energy spread contributions experimental examples are given from resonance, RBS, elastic BS and ERDA practice in which an account for energy spread contributions is essential. Some further examples illustrate extraction of structural information (roughness, pore size, etc.) from elaborated depth resolution calculation for such layer structures.

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

Science.gov (United States)

2010-04-01

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

IRBA SERIES : Accounting In Japan

OpenAIRE

Arai, Kiyomitsu

1994-01-01

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

An energy balance and greenhouse gas profile for county Wexford, Ireland in 2006

International Nuclear Information System (INIS)

Curtin, Richard

2011-01-01

Highlights: → Residential sector emits 38% of total CO 2 emissions. → Transport and industry/commerce sectors emit 28% each. → Oil composes 91% of total primary energy requirement (TPER). → Methane accounts for 25% of total greenhouse gas emissions. → Agriculture accounts for 36% of total greenhouse gas emissions. -- Abstract: In this paper an energy balance and a greenhouse gas profile has been formulated for the county of Wexford, situated in the south east of Ireland. The energy balance aims to aggregate all energy consumption in the county for the year 2006 across the following sectors; residential, agriculture, commerce and industry, and transport. The results of the energy balance are compared with the previous energy balance of 2001 where it is found that the residential sector is the biggest emitter of CO 2 with 38% of total emissions with the transport and industry/commerce sectors sharing second place on 28%. Consumption of oil is seen to have increased significantly in nearly all sectors, accounting for over 70% of the total final energy consumed (TFC) while the total primary energy requirement (TPER) sees oil consumption accounting for 91% of all fuels consumed. To take into account the contribution of agriculture in total GHG emissions the gases CH 4 and N 2 O will be estimated from the agricultural and waste sectors. The results show that methane contributes 25% of total GHG emissions with agriculture being the primary contributor accounting for 36% of total emissions.

Activities of special committee on 'quality assurance of accountancy analysis for safeguards'

International Nuclear Information System (INIS)

2010-01-01

For the long-term stable operation of nuclear fuel cycle facilities, it is essential to satisfy the requirements of IAEA safeguards agreement. It could be attained by precise implementation of accountancy analysis of nuclear materials and application of Destructive Analysis (DA) which enables highly precise measurement is necessary. The requirements to maintain and improve the precision of DA are supposed to grow along with nuclear fuel cycle fully in progress and Pu handling amount increases. In order to maintain long-term stability of quality level of accountancy analysis for safeguards, a special committee on 'Quality Assurance (QA) for Accountancy /Safeguards analysis' was established at Atomic Energy Society Japan supported by INNM-Japan Chapter. Experts of safeguards analysis, reference materials, statistics and QA were gathered and drafted the committee standard document for isotope dilution mass spectrometry, the major accountancy analysis technique for Pu and U, supported Pu standard preparation at JAEA and summarized the items needed for QA of DA. (author)

PARADIGM OF ACCOUNTING CHANGE

Directory of Open Access Journals (Sweden)

Constanta Iacob

2016-12-01

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

Low-energy district heating in energy-efficient building areas

DEFF Research Database (Denmark)

Dalla Rosa, Alessandro; Christensen, Jørgen Erik

2011-01-01

of a low-energy network for low-energy houses in Denmark. We took into account the effect of human behaviour on energy demand, the effect of the number of buildings connected to the network, a socio-economic comparison with ground source heat pumps, and opportunities for the optimization of the network...... to 0.20 MWh/(m year), and that the levelized cost of energy in low-energy DH supply is competitive with a scenario based on ground source heat pumps. The investment costs represent up to three quarters of the overall expenditure, over a time horizon of 30 years; so, the implementation of an energy...... system that fully relies on renewable energy needs substantial capital investment, but in the long term this is sustainable from the environmental and socio-economic points of view. Having demonstrated the value of the low-energy DH concept, we evaluated various possible designs with the aim of finding...

Designing RFPs and Contracts that Promote Energy ...

Science.gov (United States)

2017-11-03

The environmental and economic impacts of energy management are becoming a high priority in the drinking water and wastewater treatment industry. Energy accounts for approximately 35% of a utility's annual expenses, and energy management can help indicate if a plant is functioning properly.

Data verification and materials accountancy for two accounting periods

International Nuclear Information System (INIS)

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

Accrual-based accounting system versus cash-based accounting: An empirical study in municipality organization

Directory of Open Access Journals (Sweden)

Mahbobeh Arab

2013-01-01

Full Text Available There are many cases, where we may wish to choose a good accounting system and would like to learn how they work and the advantages and disadvantages of each so we can choose the better one for a business. In this paper, we present an empirical survey to understand whether we can choose accrual or cash accounting system. The proposed study designs a questionnaire among 220 experts in area of accounting affairs. The survey considers four sub hypotheses and one main hypothesis to see whether there are reliable rules and regulations in accrual-based accounting compared with cash accounting or not. Similarly, the survey investigates whether accrual-based accounting is more informative, comprehensive and provides better comparative results compared with cash accounting. The results indicate that accrual-based account performs better in terms of all mentioned criteria and it is a better method for managing accounting affairs compared with cash accounting systems.

Handbook of energy use for building construction

Energy Technology Data Exchange (ETDEWEB)

Stein, R.G.; Stein, C.; Buckley, M.; Green, M.

1980-03-01

The construction industry accounts for over 11.14% of the total energy consumed in the US annually. This represents the equivalent energy value of 1 1/4 billion barrels of oil. Within the construction industry, new building construction accounts for 5.19% of national annual energy consumption. The remaining 5.95% is distributed among new nonbuilding construction (highways, ralroads, dams, bridges, etc.), building maintenance construction, and nonbuilding maintenance construction. The handbook focuses on new building construction; however, some information for the other parts of the construction industry is also included. The handbook provides building designers with information to determine the energy required for buildings construction and evaluates the energy required for alternative materials, assemblies, and methods. The handbook is also applicable to large-scale planning and policy determination in that it provides the means to estimate the energy required to carry out major building programs.

Handbook of energy use for building construction

Science.gov (United States)

Stein, R. G.; Stein, C.; Buckley, M.; Green, M.

1980-03-01

The construction industry accounts for over 11.14% of the total energy consumed in the US annually. This represents the equivalent energy value of 1 1/4 billion barrels of oil. Within the construction industry, new building construction accounts for 5.19% of national annual energy consumption. The remaining 5.95% is distributed among new nonbuilding construction (highways, railroads, dams, bridges, etc.), building maintenance construction, and nonbuilding maintenance construction. Emphasis is given to new building construction; however, some information for the other parts of the construction industry is also included. Building designers are provided with information to determine the energy required for buildings construction and to evaluate the energy required for alternative materials, assemblies, and methods. It is also applicable to large-scale planning and policy determination in that it provides the means to estimate the energy required to carry out major building programs.

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

OpenAIRE

Dalia Kaupelyte; Renata Legenzova

2014-01-01

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

(A Research on Professional Stress of Accounting Profession Staff andAccountings lecturers)

OpenAIRE

Yıldırım, Suat

2008-01-01

Nowadays, commonly used word “stress“ became the part of work life. Stress is inevitable in work life. Some jobs are more stressful than other jobs. Thinking that everybody lives in stressful condition, determining of stress level has vital importance. Due to this importance, in this study, stress level has been researched for Accounting Profession Staff and Accounting lecturers. To achieve this purpose, a survey was conducted on 73 Accounting Profession Staff and Accounting lecturers. In thi...

The image of accountants

DEFF Research Database (Denmark)

Baldvinsdottir, Gudrun; Burns, John; Nørreklit, Hanne

2009-01-01

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

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

National Research Council Canada - National Science Library

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...

Risks of energy sources