Yang, J.; Chen, B.
Biogas has been earmarked as one of the leading renewable energy sources capable of mitigating environmental emissions in rural areas. Thus, developing an accounting technique is of particular importance in coping with increasing problems related to renewable agriculture and rural energy supply. In this study, extended exergy was generalised for the sustainability evaluation of biogas projects. Furthermore, a series of extended exergy-based indicators was presented as benchmarking from the perspectives of resources, economics and greenhouse gas (GHG) emissions. The sustainability of a “Three-in-One” biogas production system in southern China was thereby evaluated based on the proposed framework. The results show that economic costs concentrate in the construction phase. GHG emissions are mainly derived from bricks and cement, with proportions of 36.23% and 34.91%, respectively. The largest resource depletion occurs during the consumption of feedstock (87.06%) in the operation phase. Compared with other renewable energy conversion systems, the biogas project has a higher renewability (0.925) and economic return on investment ratio (6.82) and a lower GHG emission intensity (0.012). With the merit of bridging thermodynamics and externality, the extended exergy-based approach presented in this study may effectively appraise the energy and environmental performance of biogas projects. - Highlights: • Extended exergy is used to describe the sustainability level of biogas projects. • A set of extended exergy based sustainability indicator is established. • Biogas project has high renewability and greenhouse gas emission abatement potential. • Multiple utilization of biogas digestate is a promising way to improve sustainability
Tan, Mehmet; Keçebaş, Ali
Highlights: • Evaluation of a GDHS using advanced exergy-based methods. • Comparison of the results of the conventional and advanced exergy-based methods. • The modified exergetic efficiency and exergoeconomic factor are found as 45% and 13%. • Improvement and total cost-savings potentials are found to be 3% and 14%. • All the pumps have the highest improvement potential and total cost-savings potential. - Abstract: In this paper, a geothermal district heating system (GDHS) is comparatively evaluated in terms of thermodynamic and economic aspects using advanced exergy-based methods to identify the potential for improvement, the interactions among system components, and the direction and potential for energy savings. The actual operational data are taken from the Sarayköy GDHS, Turkey. In the advanced exergetic and exergoeconomic analyses, the exergy destruction and the total operating cost within each component of the system are split into endogenous/exogenous and unavoidable/avoidable parts. The advantages of these analyses over conventional ones are demonstrated. The results indicate that the advanced exergy-based method is a more meaningful and effective tool than the conventional one for system performance evaluation. The exergetic efficiency and the exergoeconomic factor of the overall system for the Sarayköy GDHS were determined to be 43.72% and 5.25% according to the conventional tools and 45.06% and 12.98% according to the advanced tools. The improvement potential and the total cost-savings potential of the overall system were also determined to be 2.98% and 14.05%, respectively. All of the pumps have the highest improvement potential and total cost-savings potential because the pumps were selected to have high power during installation at the Sarayköy GDHS
Morosuk, Tatiana; Tsatsaronis, George; Boyano, Alicia; Gantiva, Camilo [Technische Univ. Berlin (Germany)
Liquefied natural gas (LNG) will contribute more in the future than in the past to the overall energy supply in the world. The paper discusses the application of advanced exergy-based analyses to a recently developed LNG-based cogeneration system. These analyses include advanced exergetic, advanced exergoeconomic, and advanced exergoenvironmental analyses in which thermodynamic inefficiencies (exergy destruction), costs, and environmental impacts have been split into avoidable and unavoidable parts. With the aid of these analyses, the potentials for improving the thermodynamic efficiency and for reducing the overall cost and the overall environmental impact are revealed. The objectives of this paper are to demonstrate (a) the potential for generating electricity while regasifying LNG and (b) some of the capabilities associated with advanced exergy-based methods. The most important subsystems and components are identified, and suggestions for improving them are made. (orig.)
Full Text Available This study presents thermodynamic analysis and optimization of single effect LiCl-H2O absorption cooling system. Thermodynamic models are employed in engineering equation solver to compute the optimum performance parameters. In this study, cut off temperature to operate system has been obtained at various operating temperatures. Analysis depicts that on 3.59 % rise in evaporator temperature, the required cut-off temperature decreased by 12.51%. By realistic comparison between thermodynamic first and second law analysis, optimum generator temperature relative to energy and exergy based prospective has been evaluated. It is found that optimum generator temperature is strong function of evaporator and condenser temperature. Thus, it is feasible to find out optimum generator temperature for various combinations of evaporator and condenser temperatures. Contour plots of optimum generator temperature for several combinations of condenser and absorber temperatures have been also depicted.
Clem, Kirk A.; Nelson, George J.; Mesmer, Bryan L.; Watson, Michael D.; Perry, Jay L.
When optimizing the performance of complex systems, a logical area for concern is improving the efficiency of useful energy. The energy available for a system to perform work is defined as a system's energy content. Interactions between a system's subsystems and the surrounding environment can be accounted for by understanding various subsystem energy efficiencies. Energy balance of reactants and products, and enthalpies and entropies, can be used to represent a chemical process. Heat transfer energy represents heat loads, and flow energy represents system flows and filters. These elements allow for a system level energy balance. The energy balance equations are developed for the subsystems of the Environmental Control and Life Support (ECLS) system aboard the International Space Station (ISS). The use of these equations with system information would allow for the calculation of the energy efficiency of the system, enabling comparisons of the ISS ECLS system to other systems as well as allows for an integrated systems analysis for system optimization.
Cassetti, G.; Rocco, M.V.; Colombo, E.
Exergy based analyses are considered by the scientific community appropriate tools for the design and the performance evaluation and improvements of energy systems. Moreover, they are today recognized as proper instruments to assess economic, environmental and social externalities of energy systems. This paper presents the results of a study in which different exergy analysis methods are adopted to determine the optimal design configuration of a gas turbine operating in simple Joule Brayton cycle. Standard exergy and Thermoeconomic analyses are performed to identify the highest thermodynamic efficiency and minimum economic cost configurations of the system, while for the environmental analysis Authors propose an innovative method in which the exergy analysis is combined with a Risk Analysis. With this method the total risk associated to the system is used as objective function in the same way as monetary cost is for standard Thermoeconomic analysis. These three methods aims therefore to determine the optimal design configurations of the system with respect to their specific objective functions, respectively: exergy cost (J/J), monetary (exergoeconomic) cost (€/J) and risk (injured/J) of the product. Results lead to three different optimal design parameters for the system, according to the objective of each analysis procedure. - Highlights: • An original implementation of Thermoeconomic framework is proposed. • Standard Exergy and Thermoeconomic analysis are performed on a case study. • A new model using exergy as allocation criteria for Risk Analysis is performed. • Different optimal configurations are obtained and compared
Ahmadi, Pouria; Rosen, Marc A.; Dincer, Ibrahim
A comprehensive thermodynamic modeling and optimization is reported of a polygeneration energy system for the simultaneous production of heating, cooling, electricity and hot water from a common energy source. This polygeneration system is composed of four major parts: gas turbine (GT) cycle, Rankine cycle, absorption cooling cycle and domestic hot water heater. A multi-objective optimization method based on an evolutionary algorithm is applied to determine the best design parameters for the system. The two objective functions utilized in the analysis are the total cost rate of the system, which is the cost associated with fuel, component purchasing and environmental impact, and the system exergy efficiency. The total cost rate of the system is minimized while the cycle exergy efficiency is maximized by using an evolutionary algorithm. To provide a deeper insight, the Pareto frontier is shown for multi-objective optimization. In addition, a closed form equation for the relationship between exergy efficiency and total cost rate is derived. Finally, a sensitivity analysis is performed to assess the effects of several design parameters on the system total exergy destruction rate, CO 2 emission and exergy efficiency.
Li, Changchun; Gillum, Craig; Toupin, Kevin; Donaldson, Burl
Highlights: • Conventional exergy analysis and advanced exergy analysis are performed. • The combustion process dominates the exergy destruction. • Increase excess air will decrease the overall boiler exergy efficiency. • Increase the SH temperatures will increase the overall boiler exergy efficiency. • The avoidable exergy destructions in the air heaters are very small. - Abstract: The objective of this paper is to establish a theoretical framework for the exergy analysis and advanced exergy analysis of a real biomass boiler. These analyses can be used for both the diagnosis and optimization of a biomass boiler as well as for the design of a new biomass boiler. Conventional exergy analysis is performed to recognize the source(s) of inefficiency and irreversibility and identify exergy destruction in different components of the biomass boiler. An advanced exergy analysis is performed to provide comprehensive information about the avoidable exergy destruction and real fuel-saving potential for each component, as well as the overall system. Sensitivity studies of several design parameters including the excess air, biomass moisture and steam parameters were evaluated. The results show that the maximum exergy destruction occurs in the combustion process, followed by the Water Walls (WW) & Radiant Superheater (RSH) and the Low Temperature Superheater (LTSH). The fuel-saving and exergy efficiency improvement strategies for different components are discussed in this paper
Gogoi, T.K.; Talukdar, K.
Highlights: • Exergy analysis of a combined power–absorption cooling system is provided. • Exergetic efficiency of the power cycle and absorption cooling system are calculated. • Irreversibility in each component and total system irreversibility are calculated. • Effect of operating parameters on exergetic performance and irreversibility is analyzed. • Optimum operating parameters are identified based on energy and exergy based results. - Abstract: In this paper, exergy analysis of a combined reheat regenerative steam turbine (ST) based power cycle and water–LiBr vapor absorption refrigeration system (VARS) is presented. Exergetic efficiency of the power cycle and VARS, energy utilization factor (EUF) of the combined system (CS) and irreversibility in each system component are calculated. The effect of fuel flow rate, boiler pressure, cooling capacity and VARS components’ temperature on performance, component and total system irreversibility is analyzed. The second law based results indicate optimum performance at 150 bar boiler pressure and VARS generator, condenser, evaporator and absorber temperature of 80 °C, 37.5 °C, 15 °C and 35 °C respectively. The present exergy based results conform well to the first law based results obtained in a previous analysis done on the same combined system. Irreversibility distribution among various power cycle components shows the highest irreversibility in the cooling tower. Irreversibility of the exhaust flue gas leaving the boiler and the boiler are the next major contributors. Among the VARS components, exergy destruction in the generator is the highest followed by irreversibility contribution of the absorber, condenser and the evaporator
John H. Doty
Full Text Available This paper compares the analysis of systems from two different perspectives: an energy-based focus and an exergy-based focus. A complex system was simply modeled as interacting thermodynamic systems to illustrate the differences in analysis methodologies and results. The energy-based analysis had combinations of calculated states that are infeasible. On the other hand, the exergy-based analyses only allow feasible states. More importantly, the exergy-based analyses provide clearer insight to the combination of operating conditions for optimum system-level performance. The results strongly suggest changing the analysis/design paradigm used in aerospace engineering from energy-based to exergy-based. This methodology shift is even more critical in exploratory research and development where previous experience may not be available to provide guidance. Although the models used herein may appear simplistic, the message is very powerful and extensible to higher-fidelity models: the 1st Law is only a necessary condition for design, whereas the 1st and 2nd Laws provide the sufficiency condition.
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
García Kerdan, Iván; Raslan, Rokia; Ruyssevelt, Paul; Morillón Gálvez, David
State-of-the-art research suggests that energy systems are best evaluated using exergy analysis, as exergy represents the real value of an energy source, demonstrating it to be the only rational basis for evaluation. After discovering the lack of thermodynamic integration into stock modelling, this paper presents the development of an exergy-based building stock model. The aim of this paper is twofold. Firstly, to investigate the impact of large-scale future energy retrofit scenarios in the English and Welsh (E&W) non-domestic sector, and secondly, to determine the potential of exergy analysis in improving sectoral efficiency and its potential implications on exergy-oriented policy making. The research explores seven different large-scale future retrofit scenarios that encompass typical, low-carbon, and low-exergy approaches. Modelling results show that by 2050, current regulations have the potential to reduce carbon emissions by up to 49.0±2.9% and increasing sector thermodynamic efficiency from 10.7% to 13.7%. On the other hand, a low-exergy oriented scenario based on renewable electricity and heat pumps is able to reduce carbon emissions by 88.2±2.4%, achieving a sectoral exergy efficiency of 19.8%. This modelling framework can provide energy policy makers with new insights on policy options based on exergy indicators and the assessment of their potential impact. - Highlights: • A bottom-up exergy-based model was developed to analyse the UK non-domestic sector. • Different low-carbon and low-exergy large-scale retrofit scenarios were assessed. • The UK non-domestic sector as a whole has an exergy efficiency of 10.7±4.06%. • Exergy-based retrofits could reduce sectoral carbon emissions by 88±2.4% for 2050. • Exergy oriented policies are required to obtain a sustainable building sector.
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
Bo Zhang; Chen, G.Q.; Xia, X.H.; Li, S.C.; Chen, Z.M.; Xi Ji
Based on chemical exergy as an objective measure for the chemical deviation between the emission and the environment, a unifying assessment is carried out for major environmental emissions covering COD, ammonia nitrogen, SO 2 , soot, dust, NO x and solid waste by Chinese industry over 1997–2006, with emphasis on the sectoral and regional levels in 2006. Of the total emission in exergy up to 274.1 PJ in 2006, 67.7% is estimated from waste gases, 29.9% from waste water and 2.4% from solid waste. Five of 40 sectors and 12 of 30 regions are responsible for 72.7% and 65.5% of the total emission, respectively. SO 2 is the leading emission type in 9 sectors and 25 regions, and COD in another 28 sectors and 5 regions. Some pollution-intensive sectors such as Production and Distribution of Electric Power and Heat Power and Manufacture of Paper and Paper Products, and western and inland regions such as Guangxi and Ningxia with high emission intensities are identified. By clustering and disjoint principal component analysis with intensities of emissions and fuel coal use as variables, three principal components are extracted, and four statistically significant clusters are pinpointed in the sectoral and regional analysis. Corresponding policy-making implications are addressed. - Highlights: ► A chemical exergy-based unifying assessment for industrial emissions is performed. ► The emissions at the sectoral/regional levels in 2006 are systematically revealed. ► The main principal components and clusters for emission intensities are pinpointed.
Calabozo, M.; Buiza, A.
In this paper we present the system that we are actually using for Nuclear Material Accounting and Manufacturing Management in our UO 2 Fuel Fabrication Plant located at Juzbado, Salamanca, Spain. The system is based mainly on a real time data base which gather data for all the operations performed in our factory from UO 2 powder reception to fuel assemblies shipment to the customers. The accountancy is just an important part of the whole integrated system covering all the aspects related to manufacturing: planning, traceability, Q.C. analysis, production control and accounting data
Social Security Administration — The Verification Account Management System (VAMS) is the centralized location for maintaining SSA's verification and data exchange accounts. VAMS account management...
García Kerdan, Iván; Raslan, Rokia; Ruyssevelt, Paul
While the building sector has a significant thermodynamic improvement potential, exergy analysis has been shown to provide new insight for the optimisation of building energy systems. This paper presents an exergy-based multi-objective optimisation tool that aims to assess the impact of a diverse range of retrofit measures with a focus on non-domestic buildings. EnergyPlus was used as a dynamic calculation engine for first law analysis, while a Python add-on was developed to link dynamic exergy analysis and a Genetic Algorithm optimisation process with the aforementioned software. Two UK archetype case studies (an office and a primary school) were used to test the feasibility of the proposed framework. Different measures combinations based on retrofitting the envelope insulation levels and the application of different HVAC configurations were assessed. The objective functions in this study are annual energy use, occupants' thermal comfort, and total building exergy destructions. A large range of optimal solutions was achieved highlighting the framework capabilities. The model achieved improvements of 53% in annual energy use, 51% of exergy destructions and 66% of thermal comfort for the school building, and 50%, 33%, and 80% for the office building. This approach can be extended by using exergoeconomic optimisation. - Highlights: • Integration of dynamic exergy analysis into a retrofit-oriented simulation tool. • Two UK non-domestic building archetypes are used as case studies. • The model delivers non-dominated solutions based on energy, exergy and comfort. • Exergy destructions of ERMs are optimised using GA algorithms. • Strengths and limitations of the proposed exergy-based framework are discussed.
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.
National Archives and Records Administration — OFAS is the financial management system that tracks and provides accounting of customer service requests for reproductions of National Archives and Records...
Diaz-Mendez, Sosimo E.; Rodriguez-Lelis, Jose Maria; Hernandez-Guerrero, Abel
An ecosystem is a complex system in which biotic and abiotic factors interact and influence each other both directly and indirectly. Each of these factors has to comply with a specific function in the different processes that occur inside the ecosystem, whether transporting or transforming energy or both. When anthropogenic emissions are produced, part of the useful energy of the ecosystem is used to assimilate or absorb those emissions, and the energy spent, loses its function and becomes lost work in accordance with the Gouy-Stodola theorem. Thus, the work that an ecosystem can carry out varies as a function of the lost work produced by anthropogenic sources. The permanency or loss of the ecosystem depends on how many irreversibilities it can support. The second law of thermodynamics through a systematic use of the exergy and lost work is the basis of this paper where a general environmental impact index, based on exergy, is proposed. For the purpose of this work, the ecosystem is divided in subsystems--water, soil, atmosphere, organisms and society- -all of them inter-related. The ideal work variation can be obtained from each subsystem within the selected ecosystem, and a global index can be determined by adding the partial lost work of each subsystem. This global index is then used to determine the trend followed by the ecosystem from its pristine, original or environmental line base state. This environmental impact index applicability is presented for a simple combustion example
This presentation describes in an introductory manner the accountability design approach which is used for the Model Plant in order to meet US safeguards requirements. The general requirements for the US national system are first presented. Next, the approach taken to meet each general requirement is described. This presentation introduces the general concepts and principles of the accountability system
By incorporating a discussion of systems into the beginning accounting class, students will have a more accurate picture of business and the role accounting plays in it. Students should understand the purpose of forms, have a basic knowledge of flowcharting principles and symbols, and know how source documents are created. (CT)
Saville, C.; Ascione, G.; Elwood, S.; Nagy, A.; Raftopoulos, S.; Rossmassler, R.; Stencel, J.; Voorhees, D.; Tilson, C.
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
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.
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.
Baldvinsdottir, Gudrun; Burns, John; Nørreklit, Hanne
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...
History of the development of nuclear materials accounting systems in USA and their purposes are considered. Many present accounting systems are based on mainframe computers with multiple terminal access. Problems of future improvement accounting systems are discussed
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)
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)
Argentest, F.; Casilli, T.; Franklin, M.
The statistical accountancy system developed at JRC Ispra is refered as 'NUMSAS', ie Nuclear Material Statistical Accountancy System. The principal feature of NUMSAS is that in addition to an ordinary material balance calcultation, NUMSAS can calculate an estimate of the standard deviation of the measurement error accumulated in the material balance calculation. The purpose of the report is to describe in detail, the statistical model on wich the standard deviation calculation is based; the computational formula which is used by NUMSAS in calculating the standard deviation and the information about nuclear material measurements and the plant measurement system which are required as data for NUMSAS. The material balance records require processing and interpretation before the material balance calculation is begun. The material balance calculation is the last of four phases of data processing undertaken by NUMSAS. Each of these phases is implemented by a different computer program. The activities which are carried out in each phase can be summarised as follows; the pre-processing phase; the selection and up-date phase; the transformation phase, and the computation phase
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...
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.
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.
... 5 Administrative Personnel 1 2010-01-01 2010-01-01 false Accountability systems. 10.2 Section 10.2 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT CIVIL SERVICE RULES AGENCY ACCOUNTABILITY SYSTEMS; OPM AUTHORITY TO REVIEW PERSONNEL MANAGEMENT PROGRAMS (RULE X) § 10.2 Accountability systems. The Director of...
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...
In order to determine the role of Managerial Accounting in a company’s information system we must start with a systematic approach. According to systematic approach, this system is a structure that produces: - transformation; - self-adjusting; - synergy (the principle of totality). Therefore, considering the above, the total is higher than the sum of the component parts, when we are referring to plus- value creation.
Hess, Larry G.; Alcorn, Lisa S.
The project accounting system used by the University of Illinois Urbana-Champaign School of Chemical Sciences exchanges financial data with the campus' central accounting system and allows integration of this information with user-entered data to produce an easily read, fully obligated project accounting statement for the budget and period…
Full Text Available Accounting organization as one of the types of practical activities at the enterprise involves organization of the process of implementation of various kinds of accounting procedures to ensure meeting needs of the users of accounting information. Therefore, to improve its quality an owner should use tools, methods and procedures that enable to improve the quality of implementation of accounting methods and technology. The necessity of using a quality management system for the improvement of accounting organization at the enterprise is substantiated. The system of accounting quality management is developed and grounded in the context of ISO 9001:2015, which includes such processes as the processes of the accounting system, leadership, planning, and evaluation. On the basis of specification and justification of the set of universal requirements (content requirements, formal requirements the model of the environment of demands for high-quality organization of the computerized accounting system that improves the process of preparing high quality financial statements is developed. In order to improve the system of accounting quality management, to justify the main objectives of its further development, namely elimination of unnecessary characteristics of accounting information, the differences between the current level of accounting information quality and its perfect level are considered; the meeting of new needs of users of accounting information that have not been satisfied yet. The ways of leadership demonstration in the system of accounting quality management of accounting subjects at the enterprise are substantiated. The relationship between the current level of accounting information quality and its perfect level is considered. The possible types of measures aimed at improving the system of accounting quality management are identified. The paper grounds the need to include the principle of proper management in the current set of accounting
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.
Mancini, D.; Vaassen, E.H.J.; Dameri, R.P.
This book contains a collection of research papers on accounting information systems including their strategic role in decision processes, within and between companies. An accounting system is a complex system composed of a mix of strictly interrelated elements such as data, information, human
.... As demands for information increase and more countries implement and institutionalize health accounts according to the system, the data produced are expected to be more comparable, more detailed...
Malanify, J.J.; Bearse, R.C.; Christensen, E.L.
An accountancy system based on the Dynamic Materials Accountability (DYMAC) System has been in operation at the Plutonium Processing Facility at the Los Alamos Scientific Laboratory (LASL) since January 1978. This system, now designated the Plutonium Facility/Los Alamos Safeguards System (PF/LASS), has enhanced nuclear material accountability and process control at the LASL facility. The nondestructive assay instruments and the central computer system are operating accurately and reliably. As anticipated, several uses of the system have developed in addition to safeguards, notably scrap control and quality control. The successes of this experiment strongly suggest that implementation of DYMAC-based systems should be attempted at other facilities. 20 refs
Full Text Available Managers begin to realize the importance of artificial intelligence technologies for their organizations. Knowledge is today seen as the main organizational resource and that is what intelligent systems are about: manipulating knowledge. In this paper we highlight the main reasons that an accountant can bring to his managers to emphasize this idea: intelligent systems are really needful in modern accounting.
Andreea C. BENDOVSCHI
Full Text Available Technological evolution becomes more and more a daily reality for businesses and individuals who use information systems as for supporting their operational activities. This article focuses on the way technological evolution changes the accounting practices, starting from the analysis of the traditional model and trying to determine future trends and arising challenges to face. From data input to consolidation and reporting, accountants’ function and operations are dissected in order to identify to what extent the development of new concepts, such as cloud computing, cloud accounting, real-time accounting or mobile accounting may affect the financial-accounting process, as well as the challenges that arise from the changing environment.
Erkkila, B.H.; Claborn, J.
DOE Orders and draft orders for nuclear material control and accountability address a complete material control and accountability (MC and A) program for all DOE contractors processing, using, or storing nuclear materials. A critical element of an MC and A program is the accounting system used to track and record all inventories of nuclear material and movements of materials in those inventories. Most DOE facilities use computerized accounting systems to facilitate the task of accounting for all their inventory of nuclear materials. Many facilities still use a mixture of a manual paper system with a computerized system. Also, facilities may use multiple systems to support information needed for MC and A. For real-time accounting it is desirable to implement a single integrated data base management system for a variety of users. In addition to accountability needs, waste management, material management, and production operations must be supported. Information in these systems can also support criticality safety and other safety issues. Modern networked microcomputers provide extensive processing and reporting capabilities that single mainframe computer systems struggle with. This paper describes an approach being developed at Los Alamos to address these problems
Full Text Available The modern stage of managerial accounting development takes place under the powerful influence of managerial innovations. The article aimed at the development of integrational model of budgeting and the system of balanced indices in the system of managerial accounting that will contribute the increasing of relevance for making managerial decisions by managers of different levels management. As a result of the study the author proposed the highly pragmatical integration model of budgeting and system of the balanced indices in the system of managerial accounting, which is realized by the development of the system of gathering, consolidation, analysis, and interpretation of financial and nonfinancial information, contributes the increasing of relevance for making managerial decisions on the base of coordination and effective and purpose orientation both strategical and operative resources of an enterprise. The effective integrational process of the system components makes it possible to distribute limited resources rationally taking into account prospective purposes and strategic initiatives, to carry
National Oceanic and Atmospheric Administration, Department of Commerce — The Catch Accounting System (CAS) creates total catch estimates for the groundfish fisheries in the Bering Sea/Aleutian Islands and Gulf of Alaska. Each year, quotas...
Hirosawa, Naonori; Kashima, Sadamitsu; Akiba, Mitsunori
PNC is developing a wide area of nuclear fuel cycle. Therefore, much nuclear material with a various form exists at each facility in the Works, and the controls of the inventory changes and the physical inventories of nuclear material are important. Nuclear material accountancy is a basic measure in safeguards system based on Non-Proliferation Treaty (NPT). In the light of such importance of material accountancy, the data base of nuclear material control and the material accountancy report system for all facilities has been developed by using the computer. By this system, accountancy report to STA is being presented certainly and timely. Property management and rapid corresponding to various inquiries can be carried out by the data base system which has free item searching procedure. (author)
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...
Full Text Available This paper represents a summary of a research report and the results of developing an educational software, including a multi-agent system for teaching accounting bases and financial accounting. The paper describes the structure of the multi-agent system, defined as a complex network of s-agents. Each s-agent contains 6 pedagogical agents and a coordinator agent. We havedefined a new architecture (BeSGOTE that extends the BDI architecture for intelligent agents and we have defined a mixing-up relation among the accounts, presenting the way in which it can be used for testing students.
Cobb, D.D.; Shipley, J.P.
Techniques for analyzing the level of performance of nuclear materials accounting systems in terms of the four performance measures, total amount of loss, loss-detection time, loss-detection probability, and false-alarm probability, are presented. These techniques are especially useful for analyzing the expected performance of near-real-time (dynamic) accounting systems. A conservative estimate of system performance is provided by the CUSUM (cumulative summation of materials balances) test. Graphical displays, called performance surfaces, are developed as convenient tools for representing systems performance, and examples from a recent safeguards study of a nuclear fuels reprocessing plant are given. 6 refs
Full Text Available ERP (Enterprise Resource planning systems are widely used in many organizations, including companies in Bulgaria. Depending of the point of view statistical results of their implementation in recent years are contradictory (Infostat, 2017, (Eurostat, 2017. This paper reveals an overview of researchers and practitioners’ interpretations, who express opinion for an essence and advantages of adopting ERP systems. In academic and professional discussions one potential benefit stays invisible. The purpose of this publication is to provide new sight of essence and potential benefits which are given with ERP implementation. Some advantages of ERP systems are discussed. Some aspects of the links between ERP systems, management accounting and financial accounting are described.
Full Text Available The implementation of a managerial accounting system represents a genuine initiative for implementing change, this involving the need for change, a vision of change and strategy, and last, but not least, innovation stimulation. In the last decades, the implementation of such a system translated into a broader reform, including the management system used. A management control system, once implemented, tends to attract the manifestation of creative accounting phenomena, especially in times of crisis. Taking these into consideration, the article aims to highlight the importance of the implementation of a modern managerial accounting system in the Romanian firms, as well as to analyse the potential consequences of this process, from the author’s point of view.
Hamilton, W.R.; Keeton, D.C.; Thomson, S.L.
A Cost Accounting System that is applicable to all magnetic fusion reactor design studies has been developed. This system provides: (1) definitions of the elements of cost and methods for the combination of these elements to form a cost estimate; (2) a Code of Accounts that uses a functional arrangement for identification of the plant components; and (3) definitions and methods to analyze actual cost data so that the data can be directly reported into this Cost Accounting System. The purpose of the Cost Accounting System is to provide the structure for the development of a fusion cost data base and for the development of validated cost estimating procedures. This system has been developed through use at the Fusion Engineering Design Center (FEDC) and has been applied to different confinement concepts (tokamaks and tandem mirrors) and to different types of projects (experimental devices and commercial power plants). The use of this Cost Accounting System by all magnetic fusion projects will promote the development of a common cost data base, allow the direct comparison of cost estimates, and ultimately establish the cost credibility of the program
Hamilton, W.R.; Keeton, D.C.; Thomson, S.L.
A Cost Accounting System that is applicable to all magnetic fusion reactor design studies has been developed. This system provides: (1) definitions of the elements of cost and methods for the combination of these elements to form a cost estimate; (2) a Code of Accounts that uses a functional arrangement for identification of the plant components; and (3) definitions and methods to analyze actual cost data so that the data can be directly reported into this Cost Accounting System. The purpose of the Cost Accounting System is to provide the structure for the development of a fusion cost data base and for the development of validated cost estimating procedures. This system has been developed through use at the Fusion Engineering Design Center (FEDC) and has been applied to different confinement concepts (tokamaks and tandem mirrors) and to different types of projects (experimental devices and commercial power plants). The use of this Cost Accounting System by all magnetic fusion projects will promote the development of a common cost data base, allow the direct comparison of cost estimates, and ultimately establish the cost credibility of the program.
The State System of Accounting and Control (SSAC) for fuel cycle facilities in the licensed, commercial sector of the US nuclear community, and details of the material control and accounting measures dealing with the national safeguards program are discussed. The concept and role of the Fundamental Nuclear Material Control (FNMC) Plan is discussed. Also, the relationship between the national safeguards program and the international safeguards program of the US SSAC are described
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.
Energy accounting determines how much a software process contributes to the total system energy consumption. It is the foundation for evaluating software and has been widely used by operating system based energy management. While various energy accounting policies have been tried, there is no known way to evaluate them directly simply because it is hard to track every hardware use by software in a heterogeneous multi-core system like modern smartphones and tablets. In this thesis, we provide the ground truth for energy accounting based on multi-player game theory and offer the first evaluation of existing energy accounting policies, revealing their important flaws. The proposed ground truth is based on Shapley value, a single value solution to multi-player games of which four axiomatic properties are natural and self-evident to energy accounting. To obtain the Shapley value-based ground truth, one only needs to know if a process is active during the time under question and the system energy consumption during the same time. We further provide a utility optimization formulation of energy management and show, surprisingly, that energy accounting does not matter for existing energy management solutions that control the energy use of a process by giving it an energy budget, or budget based energy management (BEM). We show an optimal energy management (OEM) framework can always outperform BEM. While OEM does not require any form of energy accounting, it is related to Shapley value in that both require the system energy consumption for all possible combination of processes under question. We provide a novel system solution that meet this requirement by acquiring system energy consumption in situ for an OS scheduler period, i.e.,10 ms. We report a prototype implementation of both Shapley value-based energy accounting and OEM based scheduling. Using this prototype and smartphone workload, we experimentally demonstrate how erroneous existing energy accounting policies can
The Safeguards Accountability Network (SAN) is an online computer system that was developed by Rockwell International to track the accounting and processing of nuclear materials from the time it arrives at Rocky Flats Plant through its life cycle. A major contributor to the success of SAN is the use of audit trails. They have proven to be invaluable for the management and safeguarding of these sensitive materials at Rocky Flats. Producing effective audit trails requires the recording of all pertinent transactions and the capability to access and report the information in a timely fashion. This paper discusses the implementation and application of these audit trails on the Rocky Flats SAN system
The Safeguards Accountability Network (SAN) is an online computer system that was developed by Rockwell International to track the accounting and processing of nuclear materials from the time it arrives at Rocky Flats Plant through its life cycle. A major contributor to the success of SAN is the use of audit trails. They have proven to be invaluable for the management and safeguarding of these sensitive materials at Rocky Flats. Producing effective audit trails requires the recording of all pertinent transactions and the capability to access and report the information in a timely fashion. This paper discusses the implementation and application of these audit trials on the Rocky Flats SAN system. 1 fig
Full Text Available Information has always presented an important factor of human activity. As a resource that guided human activity, information was gathered, stored, analysed and distributed in different ways throughout the history. Today, information system is a necessity in the global business system. Globalisation processes have changed the traditional concept of doing business and brought about the need for information management as an integral part of overall company assets and rapid development of information and communication technology. Regardless of the benefits and advantages that may be offered by the systems, companies do business to earn profit. In this sense information systems should be considered as investment. Although investment costs can be determined relatively precisely, benefits offered by the systems are more difficult to measure and they require comprehensive consideration of all aspects of doing business to which the systems refer. Accounting is an information subsystem of the single information system of a company. Its purpose is to provide comprehensive, systematic and permanent presentation of data and information, based on documents that refer to all elements contained in business subsystems and the business system of the company as a whole. Information resulting from accounting and information system is contained in accounting reports, i.e. calculations, estimates and analyses within which it is presented to the management.
Spannagel, G.; Schmid, C.
A program is presented which can be used in tritium bearing systems for inventory taking and accountancy purposes. In particular, a detailed description is given of the environment in which this program has been integrated. It is explained in which way a high user friendliness has been attained and which structures contribute to achieving the flexibility required. (orig.) [de
Discusses a systems approach to accounting instruction and examines it from the viewpoint of four components: people (titles and responsibilities, importance of interaction), forms (nonpaper records such as microfiche, floppy disks, hard disks), procedures (for example, electronic funds transfer), and technology (for example, electronic…
Full Text Available This paper presents the accounting information system in public companies, business technology matrix and data flow diagram. The paper describes the purpose and goals of the accounting process, matrix sub-process and data class. Data flow in the accounting process and the so-called general ledger module are described in detail. Activities of the financial statements and determining the financial statements of the companies are mentioned as well. It is stated how the general ledger module should function and what characteristics it must have. Line graphs will depict indicators of the company’s business success, indebtedness and company’s efficiency coefficients based on financial balance reports, and profit and loss report.
Bearse, R.C.; Thomas, R.J.; Henslee, S.P.; Jackson, B.G.; Tracy, D.B.; Pace, D.M.
We have adapted the Los Alamos MASS accounting system for use on an IBM PC/AT at the Fuels Manufacturing Facility (FMF) at Argonne National Laboratory-West (ANL-WEST) in Idaho Falls, Idaho. Cost of hardware and proprietary software was less than $10,000 per station. The system consists of three stations between which accounting information is transferred using floppy disks accompanying special nuclear material shipments. The programs were implemented in dBASEIII and were compiled using the proprietary software CLIPPER. Modifications to the inventory can be posted in just a few minutes, and operator/computer interaction is nearly instantaneous. After the records are built by the user, it takes 4 to 5 seconds to post the results to the database files. A version of this system was specially adapted and is currently in use at the FMF facility at Argonne National Laboratory in Idaho Falls. Initial satisfaction is adequate and software and hardware problems are minimal
Symonds, J.L.; Essam, P.; Stocks, K.
Energy analysis is a systematic way of tracing and accounting for the flows of energy through an industrial system and apportioning a quantity of the primary energy input to each of the goods and services sent out. The application of energy accounting to nuclear power stations and their growth in generating systems is discussed. Misunderstandings arising from discrepancies and weaknesses in some published simple analyses of hypothetical growth situations are outlined. Results of a more complex energy flow analysis are used to demonstrate that current nuclear energy programs are running at an energy profit. Large fossil fuel savings will occur in a real electrical grid system under anticipated nuclear power growth rates. These savings will give a new dimension in planning the use of fossil energy resources which will still be needed for transport and industrial processes, such as steelmaking, for some time to come. (author)
Symonds, J.L.; Essam, P.; Stocks, K.
Energy analysis is a systematic way of tracing and accounting for the flows of energy through an industrial system and apportioning a quantity of the primary energy input of the goods and services sent out. The application of energy accounting to nuclear power stations and their growth in generating systems is discussed. Misunderstandings arising from discrepancies and weaknesses in some published simple analyses of hypothetical growth situations are outlined. Results of a more complex energy flow analysis are used to demonstrate that current nuclear energy programs are running at an energy profit. Large fossil fuel savings will occur in a real electrical grid system under anticipated nuclear power growth rates. These savings will give a new dimension in planning the use of fossil energy resources which will still be needed for transport and industrial processes, such as steel-making, for some time to come. (author)
Full Text Available The expansion of opportunities and the disappearance of country borders make the answering the question increasingly urgent that which country’s or region’s acts and customs as precedents the accounting created for measuring the economic performance should use in the future. The fact makes this question especially interesting that these acts and customs often differ from each other significantly even within a region. The objective of the study is to introduce the major accounting systems (US GAAP, EU directives, IFRS and their supporting institutional background in a conception way with a special regard on compiling financial statements on the basis of IFRS. The accounts should include not only validity but the preciseness expected by both the owners and the creditors focusing on consistency, the usefulness, transparency and unambiguousness of the contained pieces of information. All these are especially important when a given enterprise or an enterprise-group represents itself in several countries or continents. The actuality of the topic is strengthened by the fact that more and more entities being interested even in abroad require to use a system based on internationally accepted standards as a basis when compiling annual accounts and consolidation for the sake of comparability.
del Giudice, R.
The article is an analysis of the problem of incorporating the environment in the national accounting system as an essential part of a country's revenue. Revenue is defined here as the value which is necessary for the prudent management of a nation's expenses and balances. After a first analysis of the importance of properly structuring national accounting systems, methods used in certain countries such as France, Japan and Germany were considered in order to single out the limitations and merits of these methods. The purpose is to find a standard method which would allow for comparison with the situation in various countries and, in this way, indicate directives for better management of the environment in all of its aspects
Fielding, Michael; Inglis, Fred
This contribution republishes extracts from two important articles published around 2000 concerning the punitive accountability system suffered by English primary and secondary schools. The first concerns the inspection agency Ofsted, and the second managerialism. Though they do not directly address assessment, they are highly relevant to this…
Full Text Available Economic entities accuse current managerial accounting instruments due to their used indicators, their post operativeness, and their lack of necessary adjustments, short-term target, information handling and decisions taken for various reasons, except the efficiency one. In order to manage a more and more complex organization, located in an uncertain environment, managers require a permanent, real-time, information system. There is no longer sufficient the simple retrospective measurement of results, as there should be provided those instruments that support the decision making process throughout the strategic and operational processes. The implementation of a managerial accounting tool will always interact with the human behavioural dimension. In the initial stage, the actors of an organization will initially manifest reactions of difficult acceptance or even rejection. Each of them will adopt that behaviour which ensures the maximization of its own goals, even if these are, or not, convergent with the organizational objectives.
WANG Xiaowei; DING Guangzhou; CHANG Ying
The value evaluation and accounting of crop germplasm not only provides the theory and method for the price of germplasm, thus makes further lawful and fair transactions, but also ensures the benefits of crop germplasm owners and is also instructive in keeping the foodstuff safety. This paper founded a multidimensional value accounting system, which included physical accounting, value accounting and quality index accounting; individual accounting and total accounting; quantity accounting and quality accounting.
Hori, Michihiro; Tsuruta, Takashi; Kaito, Kiyoyuki; Kobayashi, Kiyoshi
Sewage works facilities consist of various assets groups. And there are many kinds of financial resources. In order to optimize the maintenance plan, and to secure the stability and sustainability of sewage works management, it is necessary to carry out financial simulation based on the life-cycle cost analysis. Furthermore, it is important to develop management accounting system that is interlinked with the financial accounting system, because many sewage administration bodies have their financial accounting systems as public enterprises. In this paper, a management accounting system, which is designed to provide basic information for asset management of sewage works facilities, is presented. Also the applicability of the management accounting system presented in this paper is examined through financial simulations.
Cultureplays an important role in the development of accounting. Dif erent culture environments foster dif erent accountants, andthen dif erent accounting subcultures, which wil have dif erent influence on the choice of accounting systems. Dif erent cultures in China and the United States influenced the two countries accounting system, which lead to dif erent management system.
Naruki, Kaoru; Aoki, Minoru; Mizuno, Ohichi; Mishima, Tsuyoshi
More than 30 tons of plutonium-uranium mixed-oxide fuel have been manufactured at the Plutonium Facility in PNC for JOYO, FUGEN and DCA (Deuterium Critical Assembly) and for the purpose of irradiation tests. This report reviews the nuclear material accountability control system adopted in the Plutonium Facility. Initially, the main objective of the system was the criticality control of fissible materials at various stages of fuel manufacturing. The first part of this report describes the functions and the structure of the control system. A flow chart is provided to show the various stages of material flow and their associated computer files. The system is composed of the following three sub-systems: procedures of nuclear material transfer; PIT (Physical Inventory Taking); data retrieval, report preparation and file maintenance. OMR (Optical Mark Reader) sheets are used to record the nuclear material transfer. The MUF (Materials Unaccounted For) are evaluated by PIT every three months through computer processing based on the OMR sheets. The MUF ratio of Pu handled in the facility every year from 1966 to 1977 are presented by a curve, indicating that the MUF ratio was kept well under 0.5% for every project (JOYO, FUGEN, and DCA). As for the Pu safeguards, the MBA (Material Balance Area) and the KMP (Key Measurement Point) in the facility of PNC are illustrated. The general idea of the projected PINC (Plutonium Inventory Control) system in PNC is also shortly explained. (Aoki, K.)
Ji Xi; Chen, G.Q.; Chen, B.; Jiang, M.M.
As an effective measure for environmental impact associated with the waste emissions, exergy is used to unify the assessment of the waste gases of CO, NO x , and SO 2 emitted from fossil fuel consumption by the transportation system in China. An index of emission exergy intensity defined as the ratio of the total chemical exergy of the emissions and the total converted turnover of the transportation is proposed to quantify the environmental impact per unit of traffic service. Time series analyses are presented for the emission exergy and emission exergy intensity of the whole Chinese transportation as well as for its four sectors of highways, railways, waterways and civil aviation from 1978 to 2004. For the increasing emission exergy with CO taking the largest share, the highways sector was the major contributor, while the railways sector initially standing as the second main contributor developed into the least after 1995. The temporal and structural variations of the emissions are illustrated against the transition of the transportation system in a socio-economic perspective, with emphasis on policy-making implications.
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.
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…
Naranjo Gil, David
Organizations are designing more sophisticated accounting information systems to meet the strategic goals and enhance their performance. This study examines the effect of accounting information system design on the performance of organizations pursuing different strategic priorities. The alignment between sophisticated accounting information systems and organizational strategy is analyzed. The enabling effect of the accounting information system on performance is also examined. Relationships ...
... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false System of accounts coding. Sec. 1-4 Section... General Accounting Provisions Sec. 1-4 System of accounts coding. (a) A four digit control number is assigned for each balance sheet and profit and loss account. Each balance sheet account is numbered...
Lumb, R.F.; Messinger, M.; Tingey, F.H.
This paper describes an extension of the AMASS methodology which was previously presented at the 1981 INMM annual meeting. The main thrust of the current effort is to develop procedures and a computer program for estimating the variance of an Inventory Difference when many sources of variability, other than measurement error, are admitted in the model. Procedures also are included for the estimation of the variances associated with measurement error estimates and their effect on the estimated limit of error of the inventory difference (LEID). The algorithm for the LEID measurement component uncertainty involves the propagated component measurement variance estimates as well as their associated degrees of freedom. The methodology and supporting computer software is referred to as the augmented Automated Material Accounting Statistics System (AMASS). Specifically, AMASS accommodates five source effects. These are: (1) measurement errors (2) known but unmeasured effects (3) measurement adjustment effects (4) unmeasured process hold-up effects (5) residual process variation A major result of this effort is a procedure for determining the effect of bias correction on LEID, properly taking into account all the covariances that exist. This paper briefly describes the basic models that are assumed; some of the estimation procedures consistent with the model; data requirements, emphasizing availability and other practical considerations; discusses implications for bias corrections; and concludes by briefly describing the supporting computer program
Post-Fukushima, the public expects and demands that nuclear regulators and operators worldwide have used lessons learned to identify and implement important actions and measures to prevent a similar event from happening again. Considerable work has been done at the national and international levels to achieve this. However, verifying the adequacy and appropriateness of measures taken in each country requires an enhanced level of global accountability that does not presently exist. The current global nuclear regulatory safety framework is based on the principle of national sovereignty and the result is that the world lacks a forum for publicizing safety concerns, beyond the national regulator, to the highest levels of government within member states. This runs the risk of significant deficiencies or non-compliance with internationally approved practices continuing unchecked even though some parties are aware of them. This also applies to flagging cases of insufficiently independent regulators or identifying inadequately prepared regulators in new nuclear countries. There are many vehicles for enhancing this transparency, e.g., WANO/INPO, regional regulatory fora, and international organizations including the OECD/NEA and IAEA. The world has never been more interconnected and it is time that the nuclear sector leverages this reality and adopts a system of global accountability for nuclear safety. (author)
Full Text Available Neural networks are a computing paradigm developed from artificial intelligence and brain modellingÃ¢Â€Â™s fields, which lately has become very popular in business. Many researchers are seeing neural networks systems as solutions to business problems like modelling and forecasting, but accounting and audit were also touched by the new technology. The purpose of this paper is to present the ability of an artificial neural networks model to forecast and recognize patterns while analyzing companyÃ¢Â€Â™s sales evolution. The monthly sales evolutions are considered a time-series and the target is to observe the ability of the investigated model to make predictions.
The common existing problems of the false processing of accounting information in China and the solution--the appointment system of accountants are analyzed in this paper, it is proposed that the reform of management systems of accountants--the appointment system of accountants should be applied temporally in particular conditions.
Lee, Byung Du; Jeon, In
This report is to describe the concepts, operation status and user's manuals of nuclear materials accounting system which was developed to not only make out, report and manage the IAEA accounting reports but also maintain the accounting information. Therefore, facility operator could effectively make use of the accounting system without a special training by using this report. 3 tabs., 15 figs., (Author) .new
Rocco, M.V.; Colombo, E.; Sciubba, E.
Highlights: • General overview of exergy-based methods for system analysis is presented. • Taxonomy for exergy-based methods classification is proposed. • Theoretical foundations and details of Extended Exergy Accounting are described. - Abstract: Objective: This paper presents a theoretical reassessment of the Extended Exergy Accounting method (EEA in the following), a comprehensive exergy-based analytical paradigm for the evaluation of the total equivalent primary resource consumption in a generic system. Our intent in this paper was to rigorously review the EEA theory and to highlight its double “valence” as a resource quantifier and to clarify its operative potential. On the one side, EEA can be properly regarded as a general “costing” theory based on a proper knowledge of the cumulative exergy consumption of different supply chains, economic systems and labour market: it is indeed the only method that translates externalities (capital, labour and environmental remediation) into cumulative exergetic costs and thus allows for their rigorous inclusion in a comprehensive resource cost assessment. Indeed, the extended exergy cost eec reflects both the thermodynamic “efficiency” of the production chain and the “hidden” resource costs for the society as a whole. From another, perhaps even more innovative, perspective, EEA can be viewed as a space and time dependent methodology since economic and labour costs can only be included in the Extended Exergy balance via their exergy equivalents (via two rigorously defined postulates). Since the equivalent exergy cost of the externalities depends both on the type of society and on the time window of the analysis, the extended exergy cost eec reflects in a very real sense both the thermodynamic “efficiency” of the machinery and the “conversion efficiency” of the specific society within which the analysis is performed. We argue that these two intrinsic features of the EEA method provide both
Nuclear material accounting systems were examined and compared to financial double-entry accounting systems. Effective nuclear material accounting systems have been designed using the principles of double-entry financial accounting. The modified double-entry systems presently employed are acceptable if they provide adequate control over the recording and summarizing of transactions. Strong internal controls, based on principles of financial accounting, can help protect nuclear materials and produce accurate, reliable accounting data. An electronic data processing system can more accurately maintain large volumes of data and provide management with more current, reliable information
... 34 Education 1 2010-07-01 2010-07-01 false Single State accountability system. 200.12 Section 200... Improving Basic Programs Operated by Local Educational Agencies State Accountability System § 200.12 Single State accountability system. (a)(1) Each State must demonstrate in its State plan that the State has...
Luiz Martins da Silva
Full Text Available This paper analyzes one of the basic actions of SOS-Imprensa, the mechanism to assure Media Accountability with the goal of proposing a synthesis of models for the Brazilian reality. The article aims to address the possibilities of creating and improving mechanisms to stimulate the democratic press process and to mark out and assure freedom of speech and personal rights with respect to the media. Based on the Press Social Responsibility Theory, the hypothesis is that the experiences analyzed (Communication Council, Press Council, Ombudsman and Readers Council are alternatives for accountability, mediation and arbitration, seeking visibility, trust and public support in favor of fairer media.
Abstract Todaythe survival ofthe companyis largely determinedbythe ability ofcompaniesto competeinthe market so improvement on the quality of accounting information system is needed. Companies use accounting information system as a tool to generate information that managers can make decisions. To be able to take the right decisions necessary quality of accounting information systems. In view of the above this paper considers the Influence Of Business Strategy On The Quality Of Accounting Info...
... Borrowers, herein, which prescribes accounting principles to be applied to specific factual circumstances... 7 Agriculture 12 2010-01-01 2010-01-01 false Accounting system requirements. 1767.12 Section 1767..., DEPARTMENT OF AGRICULTURE (CONTINUED) ACCOUNTING REQUIREMENTS FOR RUS ELECTRIC BORROWERS Uniform System of...
This paper describes a student project assignment used in an accounting information systems course. We are now truly immersed in the internet age, and while many required accounting information systems courses and textbooks introduce database design, accounting software development, cloud computing, and internet security, projects involving the…
US Agency for International Development — TOMAS combined over 20 previously separate systems into one fully integrated management system covering budget, finance, procurement, travel, and emergency contact...
Messinger, M.; Lumb, R.F.; Tingey, F.H.
In this paper the modeling and statistical analysis of measurement and process data for nuclear material accountability is readdressed under a more general framework than that provided in the literature. The result of this effort is a computer program (AMASS) which uses the algorithms and equations of this paper to accomplish the analyses indicated. The actual application of the method to process data is emphasized
In order to normalize the financial account of two kinds of economic organizations,the comparative analysis is conducted on the Accounting System of Village Collective Economic Organization and Accounting System of Farmers’ Cooperatives(Trial) issued by the Ministry of Finance.The comparison points out that application and accounting principles of the two kinds of accounting systems are different.The differences and similarities of the five accounting elements are analyzed including property,liabilities,rights of owners,costs and profits and losses,as well as the reasons of the differences and similarities.Results show that both of the two accounting systems reflect the principles of simplification and clarification.The village collective accounting system works in rural village committee,which acts the administrative duties,the features of concerted benefits of it is showed.While the accounting system of farmers’ cooperatives is based on the village collective accounting system and combines the norms of accounting system of enterprises,so the system represents the demands of collaboration and profit-making.
Nakhimovsky, S.; Hernandez-Peña, P.; van Mosseveld, C.; Palacios, A.
Health accounting data that show economic and financial resource flows within a health system are critical to informing health and economic policy – at both national and international levels. However, countries vary widely in their health accounting histories as well as the demand for and capacity
Full Text Available Financial and accounting information systems, today, no longer are the traditional ones, they are subject to the normalisation and harmonisation, in the idea of globalization, and as a natural consequence of this situation, the users of accounting information require more and more diverse information from these systems. The economic entities in general, and those in the trade, in particular, performance management, management of the current situation, with multiple phenomena of crisis, require substantiation of decisions on the basis of a system of real information, pertinent, relevant and provided in a timely manner (Radu, 2011 . Apart from users and goals of information provided by entities of the accounting information system of trade entities, they must have certain qualitative characteristics that facilitate the process of interpretation and use of accounting information. At the same time they are needed because their accounting information through its better goal, to represent the support base for the elaboration of certain decisions by those interested. In this article I propose to introduce qualitative characteristics of accounting information provided by IASB (International Accounting Standards Board, which, incidentally, have been taken up initially by the Romanian accounting regulations, with their subsequent amendments and additions, so far, because, in the end, as a conclusion, I consider that I should be noted that these qualities cannot be effective unlessin turn, the users themselves have the quality to have the knowledge required to understand the information that is intended for them.
Meiryani; Muhammad Syaifullah
Abstract The purpose of this study was to determine the influence of business process to the quality of the accounting information system. This study aims to examine the influence of business process on the quality of the information system of accounting information system. The study was theoritical research which considered the roles of business process on quality of accounting information system which use secondary data collection. The results showed that the business process have a signifi...
SUMMARY The account system for students school‘s attendance The purpose of the created students school‘s attendance account system is to assist teachers in registering, observing and making reports on students school‘s attendance. This work presents the of secondary school students���result attendance account transferred to the informatics system. The system includes the analysis, separable processes, adjustable structured analysis and projections‘methods, which allow dealing with a real prob...
Full Text Available Abstract The purpose of this study was to determine the influence of business process to the quality of the accounting information system. This study aims to examine the influence of business process on the quality of the information system of accounting information system. The study was theoritical research which considered the roles of business process on quality of accounting information system which use secondary data collection. The results showed that the business process have a significant effect on the quality of accounting information systems.
Elsukova Tatiana Vasilevna
This article analyzes the techniques and methods of inventory management company with the information of a management accounting system based on the principles of the theory of constraints, both financial and non-financial.
Elsukova Tatiana Vasilevna
Full Text Available This article analyzes the techniques and methods of inventory management company with the information of a management accounting system based on the principles of the theory of constraints, both financial and non-financial.
National economy and security are fully dependent on information technology and infrastructure. At the core of the information infrastructure society relies on, we have the Internet, a system designed initially as a scientists’ forum for unclassified research. The use of communication networks and systems may lead to hazardous situations that generate undesirable effects such as communication systems breakdown, loss of data or taking the wrong decisions. The paper studies the risk analysis of...
Dillon, Thomas W.; Kruck, S. E.
As the need for new hires with accounting and information technology knowledge increases, a new major in accounting information systems (AIS) has emerged. This new AIS degree is a hybrid of accounting concepts and common business subjects combined with key information technology issues. Employers were presented with 56 core content areas found in…
Daryanto Hesti Wibowo
Full Text Available This study will discuss the problem of how the management accounting system can meet the needs of high quality information to its users in managing creative city for the decision making process. A well-organized management of creative city is needed to overcome the problems of the city to become an innovative place in the development of urban socio-economic life. Accounting management system plays an important role in promoting accountability efficiency and effectiveness of the creative city manager. Intellectual capital accounting makes management becomes more proficient in decision-making through the formulation of different management accounting concepts from financial accounting perspective the concept of connectivity and networking within the organization thereby increasing the relevance of management accounting management accounting that meet the manager needs for managing creative city.
Full Text Available In considering the adequacy of adopting accruals and IPSASs, this paper tests the appropriateness of existing modified accrual accounting and financial reporting system in Croatian public healthcare sector. The paper indicates that accounting information system contains discrepancies and constraints in assuring true and fair view of organization’s financial position and performance. Our statistics confirms low level of cost and managerial accounting methods development, and external and internal financial reporting convergence.Having in mind its specificities, we argue that Croatian public healthcare sector represents a segmental accounting subsystem within the integral public sector accounting framework, where accruals implementation might prove justifiable.
Marija Tokić; Marina Proklin
Information has always presented an important factor of human activity. As a resource that guided human activity, information was gathered, stored, analysed and distributed in different ways throughout the history. Today, information system is a necessity in the global business system. Globalisation processes have changed the traditional concept of doing business and brought about the need for information management as an integral part of overall company assets and rapid developme...
Coulter, C.A.; Thomas, K.E.
A general-purpose model that was developed to simulate the operation of a chemical processing facility for nuclear materials has been extended to describe material measurement and accounting procedures as well. The model now provides descriptors for material balance areas, a large class of measurement instrument types and their associated measurement errors for various classes of materials, the measurement instruments themselves with their individual calibration schedules, and material balance closures. Delayed receipt of measurement results (as for off-line analytical chemistry assay), with interim use of a provisional measurement value, can be accurately represented. The simulation model can be used to estimate inventory difference variances for processing areas that do not operate at steady state, to evaluate the timeliness of measurement information, to determine process impacts of measurement requirements, and to evaluate the effectiveness of diversion-detection algorithms. Such information is usually difficult to obtain by other means. Use of the measurement simulation model is illustrated by applying it to estimate inventory difference variances for two material balance area structures of a fictitious nuclear material processing line
A. A. Shpinkovski
Full Text Available In recent years become a popular healthy lifestyle. Sport is an activity that serves the public interest by implementing educational, preparatory and communicative function, but not a constant specialty (profession person. The development of current sports, requires resources that will not only automate the work of the organizers of the competition with the information, but also improve its effectiveness. One of the progressive sports at the moment is powerlifting (power triathlon. The proposed information system is an automated workplace of the organizer. During the implementation of the information system support sports competitions were performed system design using UML diagrams. It is possible to understand the tasks that must be done in the implementation of the program. The program is organized so that you can quickly and simply add all data about upcoming competitions: the name, location, date, the composition of the referee. After receiving information about the athletes, coaches, sports clubs, to make an application for participation in the competition. Also, the organizer has the ability to view statistics about the coaches, referees, participants, based on the information entered into the database earlier. A detailed user guide program. A functional testing and usability. Recommendations for further development of the software product.
McDonnel, J.L.; Chilton, P.D.; Kufahl, G.E.; Vergari, A.A.; Dunn, D.R.
Lawrence Livermore National Laboratory (LLNL) undertook the task of analyzing the actual and potential value of an interfacility NRC material accounting system in deterring and detecting both material diversion and facility material accounting data falsification. The most important conclusion is that only relatively minor changes are needed to upgrade the current NRC interfacility reporting system. The emphasis of the task was on evaluating the usefulness of an NRC-monitored material accounting information system in providing protection against accounting fraud at the plant management or corporate level. The Nuclear Materials Management and Safeguards System (NMMSS) and the NRC Safeguards Status Report System (SSRS), the principal constituents of the current interfacility NRC material accounting information system, are described. Their relationship is shown in two information flow diagrams. Deterministic accounting checks and balances are discussed, both for the current NRC interfacility material accounting system and for an upgraded system. Detection mechanisms are described that would use currently available data and that could be exercised by the NRC in its safeguards management role. Additional checks and balances are recommended, with corresponding changes in data reporting requirements, to upgrade NRC interfacility material accounting system
Lim, J.J.; Huebel, J.G.
A typical nuclear material accounting system employing double-entry bookkeeping is described. A logic diagram is used to model the interactions of the accounting system and the adversary when he attempts to thwart it. Boolean equations are derived from the logic diagram; solution of these equations yields the accounts and records through which the adversary may disguise a SSNM theft and the collusion requirements needed to accomplish this feat. Some technical highlights of the logic diagram are also discussed
The literature of agricultural cost accounting has defined the definition of cost centres and cost bearers, the contents of the accounts, the procedures and methods for cost accounting and unit cost calculation without any significant changes for decades now. Do the agricultural companies set up and operate their own cost allocation and unit cost calculation systems on procedures made for state owned farms and cooperatives, or do they align their cost system with the challenges of our times? ...
The Hungarian system for nuclear materials control and accounting is briefly described. Sections include a historical overview, a description of nuclear activities and an outline of the organizational structure of the materials management system. Subsequent sections discuss accounting, verification and international relations
Obata, Takashi; Numata, Kazuyoshi; Namiki, Shinji; Yamauchi, Takahiro
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)
Byeon, Kee Hoh; Kim, Ho Dong; Song, Dae Yong; Ko, Won Il; Hong, Jong Sook; Lee, Byung Doo
We have developed the near-real time nuclear material accountability system, named by DMAS, for DUPIC Test Facility in the basis of the survey of DUPIC process and activities for the accountability of the system, and the review of the rules and regulations related to the nuclear material accounting. Our system adopts the structure and technologies used in COREMAS which was developed by LANL. This technical report illustrates the system structure and program usage as a user manual for DMAS. (author). 56 tabs., 1 fig
On 22 November, the current management system called CRA was replaced by a new self-service tool available on a Web Portal. The End-Users can now manage their computer accounts and resources themselves through this Web Portal. The ServiceDesk will provide help or forward requests to the appropriate support line in case of specific requests. Account management tools The Account Management Portal allows you to: Manage your primary account; Change your password; Create and manage secondary and service accounts; Manage application and resource authorizations and settings; Find help and documentation concerning accounts and resources. Get Help In the event of any questions or problems, please contact the ServiceDesk (phone +41 22 767 8888 or email@example.com) The Account Management Team
Zimmerman, R.O.; DeLisle, G.V.; Hickey, E.E.
In 1985 a project was undertaken at the N Reactor on the Hanford Site to develop an automated personnel accountability system to ensure accountability of all personnel within 30 minutes of a site evacuation. The decision to develop such a system was made after a full-scale evacuation drill showed that the manual accountability system in use at the time was inadequate to meet the 30-minute requirement. Accountability systems at commercial nuclear power plants were evaluated, but found to be unsuitable because they were not passive, that is, they required action on part of the user for the system to work. Approximately 2500 people could be required to evacuate the 100-N Area. Therefore, a card key system or badge exchange system was judged not to be feasible. A passive accountability system was desired for N Reactor to allow personnel to enter and leave the site in a more timely manner. To meet the need for an automated accountability system at N Reactor, a special Evacuation Accountability System (EVACS) was designed and developed. The EVACS system has three basic components: the transponder, a credit card-sized device worn with the security badge; portal monitors, which are electronically activated by the transponder; and a computer information system that contains the personnel data base. Each person wearing a transponder is accounted for automatically by walking through a portal. In this paper, a description of the hardware and software will be presented, together with problems encountered and lessons learned while adapting an existing technology to this particular use. The system is currently installed and requires acceptance testing before becoming operational
Takeda, Hideyuki; Usami, Masayuki; Hirosawa, Naonori; Fujita, Yoshihisa; Kodani, Yoshiki; Komata, Kazuhiro
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)
Deiermann, P.J.; Opelka, J.H.
The purpose of this study is to find an optimal blend between three safeguards systems for special nuclear material (SNM), the material accounting system and the physical security and material control systems. The latter two are denoted as principal deterrent systems. The optimization methodology employed is a two-stage decision algorithm, first an explicit maximization of expected diverter benefits and subsequently a minimization of expected defender costs for changes in material accounting procedures and incremental improvements in the principal deterrent systems. The probability of diverter success function dependent upon the principal deterrents and material accounting system variables is developed. Within the range of certainty of the model, existing material accounting, material control and physical security practices are justified
This paper explores the foundation of the financial accounting model. We examine the properties of the accounting equation as the principal algorithm for the design and the development of a System Dynamics model. Key to the perspective is the foundational requirement that resolves the temporal conflict that resides in a stock and flow model. Through formal analysis the accounting equation is redefined as a cybernetic model by expressing the temporal and dynamic properties of its terms. Articu...
Purpose of the research are to analyze, design, and recommended the payroll of accounting information system that support the internal control to solve the problem. Research methods used are book studies, field studies, and design studies. Fields studies done by survey and interview. The expected result are to give a review about the payroll of accounting information system in the ongoing business process of company and to solve all the weakness in the payroll system, so the company can use t...
Kitamura, Touko; Yamazaki Yoshihiro; Ai, Hironobu
In January 2004, Facility Attachment (FA) for Rokkasho Reprocessing Plant (RRP) was entered into force and the safeguards has been implemented in accordance with the FA. So operator must carry out the effectual material accountancy on the basis of facility operation. RRP is large and complex facility and operated based on automatic and remote system. For efficient material accounting viewpoint, the system especially automatic data collection is established using RRP computer network. The paper describes the outline of material accountancy system, the structure of RRP computer network including how to collect the source data, to convert the batch data and the reporting. (author)
Full Text Available Accounting information system is a complex system of registration and processing of goods movement, the reflection of the rights and obligations with economic value; it is necessary and indispensable to the economy. Through its own system of concepts and procedures, accounting is the only discipline that can provide information that form the basis of the assessment of an organization by a wide category of users. Those in need of information for the purpose of making accounting decisions on allocating economic resources efficiently and effectively.
In response to Bae's (2018) "Redesigning systems of school accountability: A multiple measures approach to accountability and support," this commentary expands on some key considerations for states and school districts as they seek different ways to support school improvement while also addressing the competing demands of educators,…
Board of Governors, State University System of Florida, 2016
This system accountability report provides the Data Tables that are appended to the 2014-2015 accountability report. The data tables include detailed statistical information presented in a tabular format on the following subject matter: (1) Financial Resources; (2) Personnel; (3) Enrollment; (4) Undergraduate Education; (5) Graduate Education; and…
This paper explores the foundation of the financial accounting model. We examine the properties of the accounting equation as the principal algorithm for the design and the development of a System Dynamics model. Key to the perspective is the foundational requirement that resolves the temporal
Biermann, F.; Gupta, A.
Along with concerns over the effectiveness of earth system governance, ways of enhancing its accountability and legitimacy are increasingly coming to the fore in both scholarly debate and political practice. Concerns over accountability and legitimacy pertain to all levels of governance, from the
... 40 Protection of Environment 16 2010-07-01 2010-07-01 false Allowance tracking system accounts. 73.30 Section 73.30 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) AIR PROGRAMS (CONTINUED) SULFUR DIOXIDE ALLOWANCE SYSTEM Allowance Tracking System § 73.30 Allowance tracking system...
Full Text Available Purpose of the research are to analyze, design, and recommended the payroll of accounting information system that support the internal control to solve the problem. Research methods used are book studies, field studies, and design studies. Fields studies done by survey and interview. The expected result are to give a review about the payroll of accounting information system in the ongoing business process of company and to solve all the weakness in the payroll system, so the company can use the integrated information system in counting of the payroll. Conclusion that can take from the research are there’s some manipulation risk of attendance data and documentation of form still using a manual system and simple data backup. Then, there’s also manipulation risk in allowance cash system and all the report that include in the payroll.Index Terms - Accounting Information System, Payroll
Patxi Ruiz de Arbulo-López
Full Text Available From the last two decades of the 20th Century on, many companies have adopted production strategies that could be termed “lean manufacturing”. Lean team leaders state that traditional costing systems fail to properly assess their operational improvements and therefore ask for new cost accounting methods. The search for a new accounting paradigm has led to important applied research and several accounting methods. In this paper we are going to show the state of the art in costing techniques used in companies that adopt lean manufacturing practices and we will be presenting an additional costing method, based on Activity-Based Costing, intended to cast light on the operational improvements achieved in companies that are just starting a maturity path towards lean manufacturing. This article examines how the approach is applied in the context of a manufacturing company.
Ayatollahi, Haleh; Nazemi, Zahra; Haghani, Hamid
A patient accounting system is a subsystem of a hospital information system. This system like other information systems should be carefully designed to be able to meet users' requirements. The main aim of this research was to investigate users' requirements and to determine whether current patient accounting systems meet users' needs or not. This was a survey study, and the participants were the users of six patient accounting systems used in 24 teaching hospitals. A stratified sampling method was used to select the participants (n = 216). The research instruments were a questionnaire and a checklist. The mean value of ≥3 showed the importance of each data element and the capability of the system. Generally, the findings showed that the current patient accounting systems had some weaknesses and were able to meet between 70% and 80% of users' requirements. The current patient accounting systems need to be improved to be able to meet users' requirements. This approach can also help to provide hospitals with more usable and reliable financial information.
Ayatollahi, Haleh; Nazemi, Zahra
Objectives A patient accounting system is a subsystem of a hospital information system. This system like other information systems should be carefully designed to be able to meet users' requirements. The main aim of this research was to investigate users' requirements and to determine whether current patient accounting systems meet users' needs or not. Methods This was a survey study, and the participants were the users of six patient accounting systems used in 24 teaching hospitals. A stratified sampling method was used to select the participants (n = 216). The research instruments were a questionnaire and a checklist. The mean value of ≥3 showed the importance of each data element and the capability of the system. Results Generally, the findings showed that the current patient accounting systems had some weaknesses and were able to meet between 70% and 80% of users' requirements. Conclusions The current patient accounting systems need to be improved to be able to meet users' requirements. This approach can also help to provide hospitals with more usable and reliable financial information. PMID:26893945
Taylor, S; Terentiev, V G
Issues related to nuclear material control and accounting and illegal dealing in these materials were discussed at the April 19--20, 1996 Moscow summit meeting (G7 + Russia). The declaration from this meeting reaffirmed that governments are responsible for the safety of all nuclear materials in their possession and for the effectiveness of the national control and accounting system for these materials. The Russian delegation at this meeting stated that ''the creation of a nuclear materials accounting, control, and physical protection system has become a government priority''. Therefore, in order to create a government nuclear material control and accounting system for the Russian Federation, it is critical to study the structure, operating principles, and regulations supporting the control and accounting of nuclear materials in the national systems of nuclear powers. In particular, Russian specialists have a definite interest in learning about the National Nuclear Material Control and Accounting System of the US, which has been operating successfully as an automated system since 1968
Examples are given illustrating the application of near-real-time accounting concepts and principles to actual nuclear facilities. Experience with prototypical systems at the AGNS reprocessing plant and the Los Alamos plutonium facility is described using examples of actual data to illustrate the performance and effectiveness of near-real-time systems. The purpose of the session is to enable participants to: (1) identify the major components of near-real-time accounting systems; (2) describe qualitatively the advantages, limitations, and performance of such systems in real nuclear facilities; (3) identify process and facility design characteristics that affect the performance of near-real-time systems; and (4) describe qualitatively the steps necessary to implement a near-real-time accounting and control system in a nuclear facility
Patel, Rudreksh; Sircar, Amit
Lead Lithium Ceramic Breeder (LLCB) Test Blanket Module (TBM) will be tested in ITER for performance evaluation of high grade of heat extraction and tritium breeding. The bred tritium in the breeder materials is extracted and recovered by Tritium Extraction System (TES), whereas tritium permeated from breeder materials to helium coolants, viz., primary coolant and secondary coolant, is recovered by Coolant Purification System (CPS). This recovered tritium has to be accounted before transferring it to tritium plant (i.e., ITER inner fuel). This tritium accountancy is performed by Tritium Accountancy System (TAS). In addition to tritium accountancy, TAS also provides necessary data for the validation of design and modelling tools.In this work, we have presented conceptual design of TAS. It also describes operational philosophy, process parameters, process flow diagram, and interface details with ITER tritium plant. (author)
PALIU -POPA LUCIA
Full Text Available In the context of deep financial and economic transformations taking place both nationally and globally, theneed and appropriateness of ongoing and increased involvement of accounting information in the management processis increasingly obvious under the increasing credibility and relevance of such information in user perception. Althoughthe data, information and knowledge provided by accounting are not the only ones characterizing a particular economicunit, we believe they are an essential element for analysis and assessment of the entity's statement of assets, motivationaccording to which accounting is seen by the management, and not only, as the core of the information system.Thus, the accounting information experiences a wide revaluation on all the decision-making stages specific toa field of activity, materialized, for this purpose, in economic and financial indicators that are obtained either directlyfrom synthetic and analytical accounts, or through calculations based on them, regularly and periodically, dependingon the need and possibility of operational knowledge of such indicators or only at certain times.Therefore the main purpose of the accounting information system is to provide each user, according to itsresponsibilities and tasks, with all the necessary information, representing both an interface between the operating andthe management system of the entity, but also an element connecting the internal and the external environment of thecompany, a perspective that motivates our scientific approach orientation in the research of accounting informationand its role in the decision making process.
Bochulya Tetyana V.
Full Text Available The goal of the article lies in the study of logical and methodological justification of formation of the integrated system of accounting based on realities of the co-ordinated transformation of the society and economy and development of a new knowledge about formation and adjustment of the accounting system in it’s a priori new information competence with expansion of functionality for the justified idea of existence and development of business. Taking developments of the best representatives of the leading scientific society as a basis, the article offers a new vision of organisation of the accounting system, based on the modern projection of information competence and harmonisation of main processes of information service for adaptation of the system for multi-vector inquiries of consumers of information. Pursuant to results of the conducted study, the article makes an effort to change the established opinion about information and professional competences of the accounting system and attach a new qualitative significance to them. The article makes a proposal with respect to calculation of quality of the information system on the basis of key indicators of its information service. It lays the foundation of the prospective study of the problems of building the accounting system in such a projection, so that realities of internal and external processes were maximally co-ordinated based on the idea of their information development.
Cristofori, A; Fattibene, E; Veronesi, P; Gaido, L; Guarise, A
Accounting in a production-level Grid infrastructure is of paramount importance in order to measure the utilization of the available resources. While several CPU accounting systems are deployed within the European Grid Infrastructure (EGI), storage accounting systems, stable enough to be adopted in a production environment are not yet available. As a consequence, there is a growing interest in storage accounting and work on this is being carried out in the Open Grid Forum (OGF) where a Usage Record (UR) definition suitable for storage resources has been proposed for standardization. In this paper we present a storage accounting system which is composed of three parts: a sensor layer, a data repository with a transport layer (Distributed Grid Accounting System - DGAS) and a web portal providing graphical and tabular reports (HLRmon). The sensor layer is responsible for the creation of URs according to the schema (described in this paper) that is currently being discussed within OGF. DGAS is one of the CPU accounting systems used within EGI, in particular by the Italian Grid Infrastructure (IGI) and some other National Grid Initiatives (NGIs) and projects. DGAS architecture is evolving in order to collect Usage Records for different types of resources. This improvement allows DGAS to be used as a ‘general’ data repository and transport layer. HLRmon is the web portal acting as an interface to DGAS. It has been improved to retrieve storage accounting data from the DGAS repository and create reports in an easy way. This is very useful not only for the Grid users and administrators but also for the stakeholders.
Suver, J D; Cooper, J C
An introduction to cost-accounting systems for pharmacy managers is provided; terms are defined and examples of specific applications are given. Cost-accounting systems determine, record, and report the resources consumed in providing services. An effective cost-accounting system must provide the information needed for both internal and external reports. In accounting terms, cost is the value given up to secure an asset. In determining how volumes of activity affect costs, fixed costs and variable costs are calculated; applications include pricing strategies, cost determinations, and break-even analysis. Also discussed are the concepts of direct and indirect costs, opportunity costs, and incremental and sunk costs. For most pharmacy department services, process costing, an accounting of intermediate outputs and homogeneous units, is used; in determining the full cost of providing a product or service (e.g., patient stay), job-order costing is used. Development of work-performance standards is necessary for monitoring productivity and determining product costs. In allocating pharmacy department costs, a ratio of costs to charges can be used; this method is convenient, but microcosting (specific identification of the costs of products) is more accurate. Pharmacy managers can use cost-accounting systems to evaluate the pharmacy's strategies, policies, and services and to improve budgets and reports.
The Los Alamos Nuclear Material Accounting and Safeguards System (MASS) is a near-real-time accountability system for bulk materials, discrete items, and materials undergoing dynamic processing. MASS has evolved from a 80-column, card-based process control system to a very sophisticated computer system. Recently, the computer hardware was upgraded to a modern transaction oriented central computer system designed to accommodate extensive growth in the foreseeable future. The security of the MASS computer system is provided through various access controls. There are two kinds of access controls to be addressed. They are physical access control to the hardware which make up the system and access control to the software. There are many features which provide a measure of security to the hardware that are discussed. Access to the software is controlled by a security password. Access to various transaction activities in the system is controlled through the level of MASS under privilege. Details of MASS user privilege are discussed
Full Text Available A new approach to a company’s information systems is needed, if wetake into consideration the globalization process of the economy, the intensifiedcompetition, the impose of new qualitative demands or the adjustment to newaccounting standards. The former accountant is about to be replaced by the„professional employee with accounting information”, who knows very wellhow to use the domain technologies. The need for clear, correct and significantinformation has become a must for all the departments of a company and,definitely, this is especially the case for the financial-accounting department,i.e. when we have to come up with solutions for the profitability of thecompany.
Brewer, Dominic J.; Killeen, Kieran M.; Welsh, Richard O.
This brief utilizes case study methodology to illustrate the role of governance in educational accountability systems. Most research on the effectiveness of such systems has focused on technical components, such as standards-setting, assessments, rewards and sanctions, and data collection and reporting. This brief seeks to demonstrate that this…
Ko, W. I.; Kim, H. D.; Byeon, K. H.; Song, D. Y.; Lee, B. D.; Hong, J. S.; Yang, M. S.
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
Hammour, Hadal; Househ, Mowafa; Razzak, Hira Abdul
As information technology progresses in Saudi Arabia, the manual accounting systems have become graduallyinadequate for decision needs. Subsequently, private and public healthcare divisions in Saudi Arabia perceive Computerized accounting information system (CAIS) as a vehicle to safeguard efficient and effective flow of information during the analysis, processes, and recording of financial data. Efficient and effective flow of information improvesthe decision making of staff, thereby improving the capability of health care sectors to reduce cost of the medical services.In this paper, we define computerized accounting systems from the point of view of health informatics. Also, the challenges and benefits of supporting CAIS applications in hospitals of Saudi Arabia. With these elements, we conclude that CAIS in Saudi Arabia can serve as a valuable tool for evaluating and controlling the cost of medical services in healthcare sectors. Supplementary education on the significance of having systems of computerized accounting within hospitals for nurses, doctors, and accountants with other health care staff is warranted in future.
Full Text Available Today, in the period of global changes in different spheres of social activity, the issue of managerial accounting in the system of payments with buyers is actual enough as the efficiency of management of enterprise economic activity to a great extent depends exactly on the information resources of managerial accounting. The managerial accounting in the system of payments with buyers is adjusted on the implementation of enterprise strategies, that is the construction of administrative accounting depends on the strategy of market scope. There is a necessity to make the decision about how many places for selling products should be opened on a certain geographical territory to satisfy the necessities of present and potential clients of a special purpose group in products, commodities and services. The system of tasks of administrative accounting in the system of payments with buyers is formulated, that allows to unite all the information about the products sold, will do the information integral and will enable users, in particular, the leader of an enterprise, to a great extent to take the opportunity to get the complete information on the state of calculations with buyers and to make administrative decisions correctly in order to avoid complicated and contradictory situations with buyers. The paper determines the directions for further researches in relation to the development of issues, which have direct regard to the buyers of purchase-sale contractual relations.
Persiani, P.J.; Daly, T.A.; Bucher, R.G.; Rothman, A.B.; Cha, B.C.; Trevorrow, L.E.; Seefeldt, W.B.
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
Hong, Jong Sook; Lee, Byung Doo; Park, Ho Joon
Computer based nuclear material accountancy system will not only increase the credibility of KOREA-IAEA safeguards agreement and bilateral agreements but also decrease the man-power needed to carry out the inspection activity at state level and at facility level. Computer software for nuclear material accounting for and control has been materialized the application to both item and bulk facilities and software for database at state level has been also established to maintain up -to-date status of nation-wide nuclear material inventory. Computer recordings and reporting have been realized to fulfill the national and international commitments to nuclear material accounting for and control. The exchange of information related to nuclear material accounting for has become possible by PC diskettes. (Author)
The chapter describes the workshop aimed at reinforcing, through participation in the design exercise, the concepts of nuclear materials control and accountability. Topics include: workshop format; key elements of a materials management and accounting (MC and A) system; and MC and A system design including safeguards organization and management, material access areas, key measurement points, nuclear materials measurements, physical inventory, material balance closings, and internal controls. Appended to this chapter is a detailed description of a facility that produces metallic plutonium and the safeguards requirements for this facility
Full Text Available This study aimed to analyze the motivating factors of the change process of the management accounting system, from the perspective of institutional theory. The research was classified as descriptive, qualitative, operationalized by explanatory case study. Data were collected through semi-structured interviews and analyzed using content analysis. The results show that in the analyzed case, the change in management accounting systems was motivated by a particular set of factors (improvisation and environmental social pressure, representative of internal and external pressures for organizations, each with its intensity.
Shuey, Brandon; Williams, La Vonn A
There is no question that 2009 was a year of change within the pharmacy industry. Several new requirements were implemented, including the need for an Inventory Information Approval System for accepting flexible spending or health reimbursement account cords. Some pharmacies relied on the 90% exemption rule, which is discussed within this article, or an alternative method to avoid the expense of a point of sale. However, with flexible spending or health reimbursement account card participation expected to reach 85% in 2010, now bay be the time for compounding pharmacists to weigh the pros and cons of Inventory Information Approval System certification.
Paul E. Brockway
Full Text Available 150 years ago, Stanley Jevons introduced the concept of energy rebound: that anticipated energy efficiency savings may be “taken back” by behavioural responses. This is an important issue today because, if energy rebound is significant, this would hamper the effectiveness of energy efficiency policies aimed at reducing energy use and associated carbon emissions. However, empirical studies which estimate national energy rebound are rare and, perhaps as a result, rebound is largely ignored in energy-economy models and associated policy. A significant difficulty lies in the components of energy rebound assessed in empirical studies: most examine direct and indirect rebound in the static economy, excluding potentially significant rebound of the longer term structural response of the national economy. In response, we develop a novel exergy-based approach to estimate national energy rebound for the UK and US (1980–2010 and China (1981–2010. Exergy—as “available energy”—allows a consistent, thermodynamic-based metric for national-level energy efficiency. We find large energy rebound in China, suggesting that improvements in China’s energy efficiency may be associated with increased energy consumption (“backfire”. Conversely, we find much lower (partial energy rebound for the case of the UK and US. These findings support the hypothesis that producer-sided economies (such as China may exhibit large energy rebound, reducing the effectiveness of energy efficiency, unless other policy measures (e.g., carbon taxes are implemented. It also raises the prospect we need to deploy renewable energy sources faster than currently planned, if (due to rebound energy efficiency policies cannot deliver the scale of energy reduction envisaged to meet climate targets.
The nuclear material safeguards system at the Portsmouth Gaseous Diffusion Plant is currently being improved. A new material control system will provide computerized monitoring and accountability, and a new physical protection system will provide upgraded perimeter and portal entry monitoring. The control system incorporates remote computer terminals at all processing, transfer and storage areas throughout the plant. Terminal equipment is interfaced to a computer through teletype equipment. A typical terminal transaction would require verification that the particular activity (material movement or process operation) is authorized, identifying the container involved, weighing the container, and then verifying the enrichment with non-destructive assay instrumentation. The system, when fully operational, will provide near real-time accountability for each eight-hour work shift for all items in process. (author)
The nuclear material safeguards system at the Portsmouth Gaseous Diffusion Plant is currently being improved. A new material control system will provide computerized monitoring and accountability, and a new physical protection system will provide upgraded perimeter and portal entry monitoring. The control system incorporates remote computer terminals at all processing, transfer, and storage areas throughout the plant. Terminal equipment is interfaced to a computer through teletype equipment. A typical terminal transaction would require verification that the particular activity (material movement or process operation) is authorized, identifying the container involved, weighing the container, and then verifying the enrichment with non-destructive assay instrumentation. The system, when fully operational, will provide near real-time accountability for each eight-hour work shift for all items in process
Mehrolhassani, Mohammad Hossien; Khayatzadeh-Mahani, Akram; Emami, Mozhgan
Management of financial resources in health systems is one of the major issues of concern for policy makers globally. As a sub-set of financial management, accounting system is of paramount importance. In this paper, which presents part of the results of a wider research project on transition process from a cash accounting system to an accrual accounting system, we look at the impact of components of change on implementation of the new system. Implementing changes is fraught with many obstacles and surveying these challenges will help policy makers to better overcome them. The study applied a quantitative manner in 2012 at Kerman University of Medical Science in Iran. For the evaluation, a teacher made valid questionnaire with Likert scale was used (Cranach's alpha of 0.89) which included 7 change components in accounting system. The study population was 32 subordinate units of Kerman University of Medical Sciences and for data analysis, descriptive and inferential statistics and correlation coefficient in SPSS version 19 were used. Level of effect of all components on the implementation was average downward (5.06±1.86), except for the component "management & leadership (3.46±2.25)" (undesirable from external evaluators' viewpoint) and "technology (6.61±1.92) and work processes (6.35±2.19)" (middle to high from internal evaluators' viewpoint). Results showed that the establishment of accrual accounting system faces infrastructural challenges, especially the components of leadership and management and followers. As such, developing effective measures to overcome implementation obstacles should target these components.
Mehrolhassani, Mohammad Hossien; Khayatzadeh-Mahani, Akram; Emami, Mozhgan
Introduction: Management of financial resources in health systems is one of the major issues of concern for policy makers globally. As a sub-set of financial management, accounting system is of paramount importance. In this paper, which presents part of the results of a wider research project on transition process from a cash accounting system to an accrual accounting system, we look at the impact of components of change on implementation of the new system. Implementing changes is fraught with many obstacles and surveying these challenges will help policy makers to better overcome them. Methods: The study applied a quantitative manner in 2012 at Kerman University of Medical Science in Iran. For the evaluation, a teacher made valid questionnaire with Likert scale was used (Cranach’s alpha of 0.89) which included 7 change components in accounting system. The study population was 32 subordinate units of Kerman University of Medical Sciences and for data analysis, descriptive and inferential statistics and correlation coefficient in SPSS version 19 were used. Results: Level of effect of all components on the implementation was average downward (5.06±1.86), except for the component “management & leadership (3.46±2.25)” (undesirable from external evaluators’ viewpoint) and “technology (6.61±1.92) and work processes (6.35±2.19)” (middle to high from internal evaluators’ viewpoint). Conclusions: Results showed that the establishment of accrual accounting system faces infrastructural challenges, especially the components of leadership and management and followers. As such, developing effective measures to overcome implementation obstacles should target these components. PMID:25560337
The political behaviour of public institutions exhibited in the management of critical natural ... natural resource management and the modes in which they impact on accountable systems in Uganda. ... the provision of critical resources such as water at the expense of consumers and citizens. ... AJOL African Journals Online.
Olga A. Zhdanova
Full Text Available Functions and interrelations of depositary, specialized depositary and registrar operating in the market of unit investment funds are presented and studied in the article. The conclusion is drawn on possibility of introduction of concept of accounting system in the market of unit investment funds.
Sipfle, William K.
BELLTIP is an on-line library processing system concerned with book acquisitions, cataloging, and financial accounting for a newwork of 26 technical libraries. At its center is an interactively updated and queried set of files concerned with all items currently in process. Principal products include all purchase orders, claims, and cancellations;…
Management Accounting Systems (MAS) facilitate decision making and control in organizations. This study investigates both theoretically and empirically how MAS help managers to make their decisions. This issue is specifically addressed in a context where production and sales managers face high
Giordano, Thomas; McAleer, Brenda; Szakas, Joseph S.
Computer Information System (CIS) majors are required to successfully complete an introductory accounting course. Given the current forces in the financial world, the appropriateness of this course warrants scrutiny as to whether it properly serves the student, and the degree to which it continues to meet the IS 2002 outcomes. The current business…
Michael Kane writes in this article that he is in more or less complete agreement with Professor Koretz's characterization of the problem outlined in the paper published in this issue of "Measurement." Kane agrees that current testing practices are not adequate for test-based accountability (TBA) systems, but he writes that he is far…
Macintosh, N B
Public sector organisations seem to be caught up in the global wave of 'neo-Thatcherism'. As such, they are being held 'accountable' today by their respective government finance departments for the costs and benefits of the services they provide to the general public. As the public purse tightens, hospitals (and related health service units) more and more compete with other public sector organisations (old-age pensions and services, post-secondary education, day-care centres, port authorities, unemployment insurance, parks and recreation, elite sport programs, aboriginal peoples aid and development, and so on) for a diminishing piece of what seems a smaller and smaller pie. In this 'fight-for-funding', hospitals seem particularly vulnerable. Sky-rocketing costs, public resentment of doctors' high income and a deliberate restriction and limiting of medical school places, among other things, contribute to general public antagonism. The message for hospitals is that cost-effective accountability will loom large when hospitals come begging at the public trough. Even left-wing politicians today seem to be heeding the words of free-market economists like Freedman of Chicago. 'Privatisation' is the constant threat for those deemed inefficient. As a consequence, hospital administrators around the world, caught up in this trend, seem to be stampeding to 'boot-up' some kind of new accounting information system. For example, at my own university hospital (Queen's University, Kingston, Canada), the hospital administrators are in the process of introducing a version of the Johns Hopkins Hospital (Baltimore, Maryland) case-mix-loading cost-accumulation system. In other parts of the world they are known by other fancy names such as 'patient-costing', 'diagnosis-related-groups' (or DRGs). Trendy accounting systems seem to be the order of the day, a sort of panacea for the current plague of problems hospitals face. As the new systems become operational, however, traditional
Zorv, R. B.; Stewart, R. D.; Coley, G.; Higginbotham, M.
The Solid Rocket Booster Cost Accounting and Tracking System (SCATS) which is an automatic data processing system designed to keep a running account of the number, description, and estimated cost of Level 2, 3, and 4 changes is described. Although designed specifically for the Space Shuttle Solid Rocket Booster Program, the ADP system can be used for any other program that has a similar structure for recording, reporting, and summing numbers and costs of changes. The program stores the alpha-numeric designators for changes, government estimated costs, proposed costs, and negotiated value in a MIRADS (Marshall Information Retrieval and Display System) format which permits rapid access, manipulation, and reporting of current change status. Output reports listing all changes, totals of each level, and totals of all levels, can be derived for any calendar interval period.
Poulson, P.; Rasmusson, C.
The automated attendance accounting system (AAAS) was developed under the auspices of the Space Technology Applications Program. The task is basically the adaptation of a small digital computer, coupled with specially developed pushbutton terminals located in school classrooms and offices for the purpose of taking daily attendance, maintaining complete attendance records, and producing partial and summary reports. Especially developed for high schools, the system is intended to relieve both teachers and office personnel from the time-consuming and dreary task of recording and analyzing the myriad classroom attendance data collected throughout the semester. In addition, since many school district budgets are related to student attendance, the increase in accounting accuracy is expected to augment district income. A major component of this system is the real-time AAAS software system, which is described.
The Laboratory is working for the Nuclear Regulatory Commission to improve the safeguarding of special nuclear material at nuclear fuel processing facilities, to provide a basis for improved regulations for material control and accounting systems, and to develop an assessment procedure for verifying compliance with these regulations. Early work included setting up a hierarchy of safeguard objectives and a set of measurable parameters with which systems performance to meet those objectives can be measured. Present work has focused on developing a computerized assessment procedure. We have also completed a test bed (based on a plutonium nitrate storage area) to identify and correct problems in the procedure and to show how this procedure can be used to evaluate the performance of an applicant's material control and accounting system
Maceiras, Elena; Fernandez Moreno, Sonia; Castro, Laura B.; Saavedra, Analia D.; Mairal, M.L.; Valentino, Lucia I.; Vicens, Hugo E.; Llacer, Carlos D.
The Nuclear Regulatory Authority (NRA) of Argentina has, among other functions, to ensure the fulfilment of national nuclear regulatory standards and all international safeguards commitments assumed by Argentina, particularly those related to the accounting and control of nuclear materials. To fulfil this responsibility, national inspections and audits of the operator's accounting and measurement systems are carried out, generating a great deal of data to be processed and evaluated. To manage this information in an efficient way, the RNA has implemented a control system composed by three database: SCMN, SIS and SOP, which interact amongst them. The objectives and functions of this integrated system and the achieved results to date are described in the present paper. (author)
Aghbashlo, Mortaza; Tabatabaei, Meisam; Hosseinpour, Soleiman; Khounani, Zahra; Hosseini, Seyed Sina
Highlights: • Piezoultrasonic-assisted biodiesel production was exergetically analyzed. • Alcohol content, sonication time, and temperature affected exergetic parameters. • 6:1 methanol/oil, 10 min sonication, and 60 °C temperature were the best conditions. • The exergetic sustainability index at the favorable conditions was found to be 11. - Abstract: In this work a thermodynamic model was developed to attain enhanced process comprehension of waste cooking oil (WCO) transesterification process in a low power, high frequency piezo-based ultrasound reactor. The reactor performance was assessed using the exergy concept to distinguish the effects of various operational variables, i.e., methanol to oil molar ratio (4:1–8:1), ultrasonic irradiation time (6–10 min), and temperature (40–60 °C) on the efficiency and sustainability factors. The exergetic efficiency of the developed reactor was found to be ranging from 98% to 99% and from 9% to 91% using the universal and functional definitions, respectively. The maximum functional exergetic efficiency as a decision making parameter, was found at 91% for methanol to oil molar ratio of 6:1, ultrasonic irradiation time of 10 min, and temperature of 60 °C. The exergetic sustainability index of the transesterification process at the selected conditions was determined at about 11. Under these conditions, the reactor efficiently converted triglycerides to methyl esters with an acceptable conversion efficiency of 97%, satisfying the ASTM standard. Overall, the outcomes of the current survey manifested that exergy analysis can be a preferred basis for decision making on the efficiency and sustainability of various biodiesel synthesizing systems.
Hajjaji, Noureddine; Chahbani, Amna; Khila, Zouhour
Various assessment tools are applied to comprehensively investigate a glycerol-to-hydrogen production system. These tools investigate the chemical reactions, design and simulate the entire hydrogen production process, study the energetic and exergetic performances and perform parametric analyses (using intuitive and design of experiment-based methods). Investigating the chemical reaction of steam glycerol reforming reveals that the optimal conditions, determined based on maximizing the hydrogen production while minimizing the methane and carbon monoxide contents and coke formation, can be achieved at a reforming temperature and a water-to-glycerol feed ratio (WGFR) of 950 K and 9, respectively. The thermal and exergetic efficiencies of the resulting process are 66.6% and 59.9%, respectively. These findings are lower than those cited in the literature and relative to other reformates (methane, ethanol and methanol). The parametric investigation indicates that the performance of the process (energetic and exergetic) could be ensured by using an appropriate and judiciously selected combination of the reactor temperature and WGFR. Based on the parametric energetic and exergetic investigation, WGFR = 6 and T = 1100 K appear to be the most accurate parameters for the entire glycerol-to-hydrogen process. For this recommend configuration, the thermal and exergetic efficiencies are 78.1% and 66.1%, respectively. - Highlights: • Energy and exergy analysis are used to assess glycerol-to-hydrogen process. • Recommended conditions for glycerol-to-hydrogen process are WGFR = 6 and T = 1100 K. • For recommend conditions, thermal and exergetic efficiencies are 78.1% and 66.1%. • Energy and exergy consideration should be included by engineers and scientists
The implementation of safeguards agreements has always involved governmental organizations to a greater or lesser extent, according to the practices of the State concerned. When the Safeguards Committee 1970 defined the structure and content of agreements required in connection with the Treaty on the Non-Proliferation of Nuclear Weapons, particular attention was paid to the contacts between States and the Agency during the implementation of such agreements. The basic idea was that in each State a national organization would, as far as possible, lay the foundations for international safeguards. Accordingly, NPT safeguards agreements contain the obligation of the State to establish and maintain a 'State's system of accountancy for and control of nuclear material'. The Agency document describing the structure and content of NPT safeguards agreements, INFCIRC/153, also known as the 'Blue Book', lays down the basic requirements for a State's system of accounting for and control of nuclear material - SSAC for short. The same document stipulates that the Agency in its safeguards work should take due account of the technical effectiveness of the SSAC. In practice, the effectiveness of SSACs may differ widely. To take due account of their effectiveness, the Agency has to analyse them, note the elements included in them and the requirements they meet, and consider the particular situations they are designed to cope with
Jackson, J.A.; Baston, M. Jr.; DeVer, E.A.
The Waste Accountability, Shipping and Packaging System (WASP) is a real-time computerized system designed and implemented by Mound Facility to meet the stringent packaging and reporting requirements of radioactive waste being shipped to burial sites. The system stores packaging data and inspection results for each unit and prepares all necessary documents at the time of shipment. Shipping data specific for each burial site are automatically prepared on magnetic tape for transmission to the computing center at that site. WASP has enabled Mound Facility to effectively meet the requirements of the burial sites, diminishing the possibility of being rejected from a site because of noncompliance
Kim, Hyun Jo; Kim, Hyun Sook; Park, Ho Jun; Ko, Han Suk; Lee, Byung Doo
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
Schmitt, M.; Kschwendt, H.; Maxwell, A.G.; Littlejohn, M.
The entry into force of the Verification Agreement in early 1977, linked to the wish to update the old Euratom System created in 1959, required that a new Euratom system (Community Regulation) be established. The main aspects of this new system, together with the practical experience gained in one and a half years operation, are presented. Certain basic accounting principles incorporated in the Euratom system, which are somewhat different from IAEA principles, are discussed in detail. This includes the notion of accounting date, some correction procedure aspects as well as the continuous updating of the book inventory to the physical reality in form of inventory changes. The effect of these differences when comparing IAEA and Euratom data is also mentioned. Furthermore, certain of the verifications carried out routinely on the operator's reports as well as on the reports submitted by Euratom to IAEA, are described and quantifications are given. Some mention is also made of areas where Euratom's role goes beyond that of the IAEA, i.e. the reporting implications of accounting for material by origin and control of particular use of the materials as well as verification of ore production and processing activities. Finally, improvements and simplifications concerning reports to the IAEA are proposed. (author)
The theme of this bachelor thesis is Employee benefits in terms of accounting and taxation system. Some companies also include non-monetary bonuses as a way of rewarding their employees. Employee benefits substantially affect satisfaction, loyalty and motivation of all employees. The popularity of employee benefits is also supported by the effort of the companies to optimise taxes, which is the outcome of employee benefits. The main goal was to characterise employee benefits and to explain it...
Kase, Toshio; Nishizawa, Satoshi; Takahashi, Yoshindo
Pursuant to the domestic law and regulations revised in 1978 as to be conformed to the requirements specified in the Safeguards Agreement under the Non-Proliferation Treaty (NPT), the JAERI's system of nuclear material accountancy has been effectively developed. The system of accountancy in the JAERI is based on the information treatment by the computer. The data of nuclear material are retained batchwisely together with their complicate history reflected the inventory changes and other transactions. The reports represented these data are prepared and submitted to the IAEA through the Government every month. The inspections are frequently conducted to the JAERI to verify the material appeared in the reports. Item counting, item identification and non-destructive assay technique are brought to the verification. In some cases, seals of the Government and the IAEA are applied to the nuclear material at the inspections, as their containment measures. The surveillance camera is also installed in the facility to look whole view of reactor room and spent fuel pond. In this paper, the general safeguards application and its corresponding accountancy system on JAERI's nuclear facility are described. (author)
Helman, P.; Strittmatter, R.B.
Modern approaches to nuclear materials safeguards have significantly increased the data processing needs of safeguards information systems. Implementing these approaches will require developing efficient, cost-effective designs. Guided by database design research, we are developing a design methodology for distributed materials control and accounting (MCandA) information systems. The methodology considers four design parameters: network topology, allocation of data to nodes, high-level global processing strategy, and local file structures to optimize system performance. Characteristics of system performance that are optimized are response time for an operation, timeliness of data, validity of data, and reliability. The ultimate goal of the research is to develop a comprehensive computerized design tool specifically tailored to the design of MCandA systems
Buttler, R.; Bueker, H.; Vallee, J.
The Nuclear Accountancy and Control System (NACS) was developed at KFA Juelich in accordance with the requirements of the Non-Proliferation Treaty. The main features are (1) recording of nuclear material in inventory items. These are combined to form batches wherever suitable; (2) extrapolation of accounting data as a replacement for detailed measurement of inventory items data. Recording and control of nuclear material are carried out on two levels with access to a common data bank. The lower level deals with nuclear materials handling plus internal management while on the upper level there is a central control point which is responsible for nuclear safeguarding within the entire research centre. By keeping the organizational and technical infrastructure it was possible to develop a system which is both economical and operator-oriented. In this system the emphasis of nuclear safeguarding is placed on the acquisition of the nuclear material inventory. As much consideration has been given to the interests of the various operational levels and organizational units as to internal and national regulations. Since it is part of the safeguarding and control system, access to the NACS must be restricted to a limited number of users only. Furthermore, it must include facilities for manual control in the form of records. Authorization for access must correspond with the various tasks of different user groups. All necessary data are acquired decentrally in the organizational units and entered via a terminal. It is available to the user groups on both levels through a central data bank. To meet all requirements, the NACS has been designed as an integrated, computer-assisted information system for the automated processing of extensive and multi-level nuclear materials data. As part of the preventive measures entailed with nuclear safeguarding, the accountancy system enables the operator of a nuclear plant to furnish proof of non-diversion of nuclear material. (author)
Parziale, A.A.; Sacks, I.J.
For the United States Nuclear Regulatory Commission, a procedure was developed and tested for the evaluation of Material Control and Accounting (MC and A) Systems at nuclear fuel facilities. This procedure, called the Structured Assessment Approach, SAA, subjects the MC and A system at a facility to a series of increasingly sophisticated adversaries and strategies. A fully integrated version of the computer codes which assist the analyst in this assessment will become available in October 1979. The concepts of the SAA and the results of the assessment of a hypothetical but typical facility are presented
Andreea Gabriela PONORÎCĂ
Full Text Available The added value on the ongoing improvement process of forecasts for financial and non-financial information systems is the main object of this study during nowadays context. Our results reveal the findings of an empirical research on the communication with various software vendors, such as SAP or Oracle, confirming the hypothesis that enterprise resource planning systems are not so well connected with the field of financial reporting analysis, but strongly linked with the management accounting field. Our study is and will be further opened for future research, passing over the limits of resource planning.
Jorge Luis Juliao Rossi
Full Text Available The objective of this document is to demonstrate the potential of the dynamics of systems as a thinking trend which may help in the understanding process and the construction of an accounting paradigm change. This objective is framed inside a wider purpose: to propase interdisciplinary encounters that contribute to the necessary paradigm change. The described problem is studied from the «System Thinking», which is an approach with theoretical framework and representation and simulation tools related to the tapie.
Sokol Oleg H.
Under modern conditions the significance of social and environmental security is manifested in costs of restoring and protecting the environment, ensuring social security at a decent level and requires reflecting these issues in accounting. The aim of the article is to identify and analyze the ways of transition from traditional accounting to sustainability accounting. In the article the following research methods are used: observation, comparison, the empirical method, the monographic method...
Full Text Available In an market economy, where each entity has autonomy in developing their production programs, production plans and social development to identify strategies pricing policy has significantly increased the responsibility of the management of taken by them management decisions. In order to develop effective and operative decisions managers need reliable information for both the production and the financial position of the company. As is known, traditional accounting, which covers much of the existing information systems do not provide managers at all levels of operational information, and this is achieved through management accounting. Namely the creation of nontraditional systems for forming information about production costs and the financial results, the use of new methods to management, the increased value of the information obtained for decision making appears at present one of the most actual problems of accounting, control and analysis of economic activity. In this article we aim to define the concept of management information, to systematize the information needs of different users and qualitative characteristics that should have useful information.
Eggers, R.F.; Giese, E.W.; Kodman, G.P.
The Automated Material Accounting Statistics System (AMASS) was developed under the sponsorship of the U.S. Nuclear Regulatory Commission. The AMASS was developed when it was realized that classical methods of error propagation, based only on measured quantities, did not properly control false alarm rate and that errors other than measurement errors affect inventory differences. The classical assumptions that (1) the mean value of the inventory difference (ID) for a particular nuclear material processing facility is zero, and (2) the variance of the inventory difference is due only to errors in measured quantities are overly simplistic. The AMASS provides a valuable statistical tool for estimating the true mean value and variance of the ID data produced by a particular material balance area. In addition it provides statistical methods of testing both individual and cumulative sums of IDs, taking into account the estimated mean value and total observed variance of the ID
Section 70.58, ''Fundamental Nuclear Material Controls,'' of 10 CFR Part 70, ''Special Nuclear Materials,'' requires, in paragraph 70.58(c), that certain licensees authorized to possess more than one effective kilogram of special nuclear material establish a management system to provide for the development, revision, implementation, and enforcement of nuclear material control and accounting procedures. Such a system must provide for a review of the nuclear material control system at least every 12 months. This guide describes the purpose and scope, personnel qualifications, depth of detail, and procedures that are acceptable to the NRC staff for the management review of nuclear material control systems required under paragraph 70.58(c) of 10 CFR Part 70. (U.S.)
Ehinger, M.H.; Ellis, J.H.
Theoretical investigations and system studies indicate safeguards material balance data from reprocessing plants can be used to detect unauthorized removals. Plant systems have been modeled and simulated data used to demonstrate the techniques. But how sensitive are the techniques when used with actual plant data. What is the effect of safeguards applications on plant operability. Can safeguards be acceptable to plant operators, and are there any benefits to be derived. The Barnwell Nuclear Fuel Plant (BNFP) has been devoted to answering these and other questions over the past several years. A computerized system of near-real-time accounting and in-process inventory has been implemented and demonstrated during actual plant test runs. Measured inventories and hourly material balance closures have been made to assess safeguards in an operating plant application. The tests have culminated in actual removals of material from the operating plant to investigate the response and measure the sensitivity of the safeguards and data evaluation system
Azih, Nonye; Nwagwu, Lazarus
This paper identified the role of electronic payment system in promoting accountability in government ministries as well as the challenges facing the implementation of e-payment in government ministries in Ebonyi State. The study was guided by two research questions and two hypotheses. The population of the study comprised of 112 accountants as…
Andréia Carpes Dani
Full Text Available This study aims to verify the integration level between the financial and management accounting systems as a result of the convergence process with the international accounting standards and of the effectiveness of controllership in Brazilian companies. A descriptive research was undertaken, based on the application of the questionnaire by Angelkort and Weißenberger (2011 to the 500 Best and Biggest of Revista Exame, issue 2011, using a sample of 32 companies that answered the research. The correlations between the integration level of the financial and management accounting systems and the variables “consistency of financial language”, “quality of services provided” and “degree of influence in decision making”, during the convergence period with the international accounting standards, were positive and moderate. It was also observed that the period before the accounting convergence (2004 till 2007 showed a better integration level of the financial and management accounting systems than the accounting convergence period (2008 till 2011. In conclusion, the accounting convergence process increased the integration level of the financial and management accounting systems in the investigated companies, as well as the effectiveness of controllership, particularly in the consistency of the financial language, in the quality of the services provided and in the influence of the controllers’ services on these companies’ decisions.
Filippo Santoni de Sio
Full Text Available Debates on lethal autonomous weapon systems have proliferated in the past 5 years. Ethical concerns have been voiced about a possible raise in the number of wrongs and crimes in military operations and about the creation of a “responsibility gap” for harms caused by these systems. To address these concerns, the principle of “meaningful human control” has been introduced in the legal–political debate; according to this principle, humans not computers and their algorithms should ultimately remain in control of, and thus morally responsible for, relevant decisions about (lethal military operations. However, policy-makers and technical designers lack a detailed theory of what “meaningful human control” exactly means. In this paper, we lay the foundation of a philosophical account of meaningful human control, based on the concept of “guidance control” as elaborated in the philosophical debate on free will and moral responsibility. Following the ideals of “Responsible Innovation” and “Value-sensitive Design,” our account of meaningful human control is cast in the form of design requirements. We identify two general necessary conditions to be satisfied for an autonomous system to remain under meaningful human control: first, a “tracking” condition, according to which the system should be able to respond to both the relevant moral reasons of the humans designing and deploying the system and the relevant facts in the environment in which the system operates; second, a “tracing” condition, according to which the system should be designed in such a way as to grant the possibility to always trace back the outcome of its operations to at least one human along the chain of design and operation. As we think that meaningful human control can be one of the central notions in ethics of robotics and AI, in the last part of the paper, we start exploring the implications of our account for the design and use of non
This implementation is a genuine organisational revolution that includes the managerial systemused. Any implementation process should take into account the scope of the change in mentalityand culture that the people involved should undergo. The implementation should not be made byimposing hierarchically adopted decisions, but focus on the daily contribution of each andeveryone. A new system which has not been properly internalised and accepted is doomed todisappear. The training effort should be oriented more towards the change of mentality than on thepresentation of the techniques. Within this context, putting the decisions into practice becomesextremely important, especially when it comes to studying the impact on the organisation of theleaders’ attempt to impose their vision.
Powell, Danny H.; Elwood, Robert H. Jr.; Roche, Charles T.; Campbell, Billy J.; Hammond, Glenn A.; Meppen, Bruce W.; Brown, Richard F.
A nuclear material control and accountability (MC and A) system effectiveness tool (MSET) has been developed in the United States for use in evaluating material protection, control, and accountability (MPC and A) systems in nuclear facilities. The project was commissioned by the National Nuclear Security Administration's Office of International Material Protection and Cooperation. MSET was developed by personnel with experience spanning more than six decades in both the U.S. and international nuclear programs and with experience in probabilistic risk assessment (PRA) in the nuclear power industry. MSET offers significant potential benefits for improving nuclear safeguards and security in any nation with a nuclear program. MSET provides a design basis for developing an MC and A system at a nuclear facility that functions to protect against insider theft or diversion of nuclear materials. MSET analyzes the system and identifies several risk importance factors that show where sustainability is essential for optimal performance and where performance degradation has the greatest impact on total system risk. MSET contains five major components: (1) A functional model that shows how to design, build, implement, and operate a robust nuclear MC and A system (2) A fault tree of the operating MC and A system that adapts PRA methodology to analyze system effectiveness and give a relative risk of failure assessment of the system (3) A questionnaire used to document the facility's current MPC and A system (provides data to evaluate the quality of the system and the level of performance of each basic task performed throughout the material balance area (MBA)) (4) A formal process of applying expert judgment to convert the facility questionnaire data into numeric values representing the performance level of each basic event for use in the fault tree risk assessment calculations (5) PRA software that performs the fault tree risk assessment calculations and produces risk importance
Khayrullin Rustam Zinnatullovich
Full Text Available The process of organization of civil engineering provides the delivery of construction materials, equipment to the civil engineering objects in the required quantities at the specified time. Effective tool for solving this problem is logistics. The basic components of logistics costs, which occupy the largest share in the sum of all logistics costs, are transportation costs and storage costs. The civil engineering industry is very promising for the use of outsourcing. The main part of works on providing material and technical resources in most cases is transferred to the outsourcing of other companies, including the group of companies forming the holding. In large holding companies the chain of movement of materials, goods and productions: purchase of materials and goods, completion materials, production structures, storage, movement, transportation, etc. may include several companies belonging in holding. The goods can be moved from one warehouse to another, with or without change of the owner of goods. Each company is obliged to show each movement of goods in their financial accounting. During the goods’ movement within a group of companies from one storage to another, from one owner to another, the total costs of the goods rise. Sales within a group of companies lead, as a rule, to a gain by one of the companies and the logistic expenses of another company. Selling to a consumer provides a profit to the seller company. Therefore, the problem of adequate allocation of logistics expenses and profits between separate legal entity and the task of continuous accounting and control of logistics costs and earnings in large companies, is vital. The automated system for accounting and controlling of logistics costs is suggested. The developed system allows controlling logistics costs of refining, storage and transportation for each ton, pieces, linear or square meters of the shipped cargoes. The System is based on complex algorithms of distribution
Rosen, Marc A.; Le, Minh N.; Dincer, Ibrahim
This paper presents an efficiency analysis, accounting for both energy and exergy considerations, of a design for a cogeneration-based district energy system. A case study is considered for the city of Edmonton, Canada, by the utility Edmonton Power. The original concept using central electric chillers, as well as two variations (one considering single-effect and the other double-effect absorption chillers) are examined. The energy- and exergy-based results differ markedly (e.g., overall energy efficiencies are shown to vary for the three configurations considered from 83% to 94%, and exergy efficiencies from 28% to 29%, respectively). For the overall processes, as well as individual subprocesses and selected combinations of subprocesses, the exergy efficiencies are generally found to be more meaningful and indicative of system behaviour than the energy efficiencies
Downward, J. G.
Version 3.2 of the KMS FUSION accounting system is aimed at providing the user of RSX11M V3.2 with a versatile tool for measuring the performance of the operating system, tuning the system, and providing sufficient usage statistics so that the system manager can implement chargeback accounting if it is required by the installation. Sufficient hooks are provided so that the intrepid user can expand the system substantially beyond what is currently provided.
Blake D. Ratner
Full Text Available Aquatic agricultural systems in developing countries face increasing competition from multiple stakeholders over rights to access and use natural resources, land, water, wetlands, and fisheries, essential to rural livelihoods. A key implication is the need to strengthen governance to enable equitable decision making amidst competition that spans sectors and scales, building capacities for resilience, and for transformations in institutions that perpetuate poverty. In this paper we provide a simple framework to analyze the governance context for aquatic agricultural system development focused on three dimensions: stakeholder representation, distribution of power, and mechanisms of accountability. Case studies from Cambodia, Bangladesh, Malawi/Mozambique, and Solomon Islands illustrate the application of these concepts to fisheries and aquaculture livelihoods in the broader context of intersectoral and cross-scale governance interactions. Comparing these cases, we demonstrate how assessing governance dimensions yields practical insights into opportunities for transforming the institutions that constrain resilience in local livelihoods.
Daniela Postolache (Males
Full Text Available Business Intelligence (BI systems have penetrated the Romanian market, providing a real decision support by integrating and synthesizing a large variety of information available in real time, anywhere in the world, including through mobile terminals. This study examines the BI solutions promoted in Romania through Internet sites written in Romanian, in terms of how the accounting information integration is done. Our paper highlights the most used economic and financial indicators and most often selected tools by BI systems developers to assist decisions. The writing bring forward the lack of transparency of the analyzed sites towards of configuration details of economic instruments, which we consider likely to delay the managers from Romania in order to become familiar with BI solutions, and it represent a weakness of this products promotion.
... student accountability system? 670.530 Section 670.530 Employees' Benefits EMPLOYMENT AND TRAINING... accountability system? Yes, each Job Corps center must establish and operate an effective system to account for... student absence. Each center must operate its student accountability system according to requirements and...
Whitty, W.J.; Strittmatter, R.B.; Ford, W.; Tisinger, R.M.; Meyer, T.H.
Networking- and distributed-processing hardware and software have the potential of greatly enhancing nuclear materials control and accountability (MC and A) systems, from both safeguards and process operations perspectives, while allowing timely integrated safeguards activities and enhanced computer security at reasonable cost. A hierarchical distributed system is proposed consisting of groups of terminal and instruments in plant production and support areas connected to microprocessors that are connected to either larger microprocessors or minicomputers. These micros and/or minis are connected to a main machine, which might be either a mainframe or a super minicomputer. Data acquisition, preliminary input data validation, and transaction processing occur at the lowest level. Transaction buffering, resource sharing, and selected data processing occur at the intermediate level. The host computer maintains overall control of the data base and provides routine safeguards and security reporting and special safeguards analyses. The research described outlines the distribution of MC and A system requirements in the hierarchical system and distributed processing applied to MC and A. Implications of integrated safeguards and computer security concepts for the distributed system design are discussed. 10 refs., 4 figs
Acquiring, processing and analysing information about inventories and flow of nuclear materials are essential parts of IAEA safeguards. Safeguards information originates from several sources. The information to be provided is specified in the various safeguards agreements between the States and the IAEA, including both NPT agreements and safeguards trilateral agreements. Most of the safeguards information currently received by the IAEA is contained in accounting reports from the States party to the NPT. Within the frame of the material balance concept of NPT, three types of reports are provided to the IAEA by the States: Physical Inventory Listings (PIL); Inventory Change Reports (ICR); Material Balance Reports (MBR). In addition, facility design information is reported when NPT safeguards are applied and whenever there is a change in the facility or its operation. Based on this data, an accounting system is used to make available such information as the book inventories of nuclear material as a function of time, material balance evaluations, and analysis of shipments versus receipts of nuclear material. A second source of NPT safeguards information is the inspection activities carried out in the field as a necessary counterpart for verification of the data presented by the States in their accounting reports. The processing of inspection reports and other inspection data is carried out by the present system in a provisional manner until a new system, which is under development is available. The major effort currently is directed not to computer processing but toward developing and applying uniform inspection procedures and information requirements. A third source of NPT safeguards information is advanced notifications and notifications of transfer of source materials before the starting point of safeguards. Since, however, the States are not completely aware of the need and requirement to provide these data, this is a point to be emphasized in future workshops and
Vanhoof, E.; Huysmans, P.; Aerts, Walter; Verelst, J.; Aveiro, D.; Tribolet, J.; Gouveia, D.
This paper uses a mixed methods approach of design science and case study research to evaluate structures of Accounting Information Systems (AIS) that report in multiple Generally Accepted Accounting Principles (GAAP), using Normalized Systems Theory (NST). To comply with regulation, many companies
Puliga, Michelangelo; Flori, Andrea; Pappalardo, Giuseppe; Chessa, Alessandro; Pammolli, Fabio
The role of Network Theory in the study of the financial crisis has been widely spotted in the latest years. It has been shown how the network topology and the dynamics running on top of it can trigger the outbreak of large systemic crisis. Following this methodological perspective we introduce here the Accounting Network, i.e. the network we can extract through vector similarities techniques from companies' financial statements. We build the Accounting Network on a large database of worldwide banks in the period 2001-2013, covering the onset of the global financial crisis of mid-2007. After a careful data cleaning, we apply a quality check in the construction of the network, introducing a parameter (the Quality Ratio) capable of trading off the size of the sample (coverage) and the representativeness of the financial statements (accuracy). We compute several basic network statistics and check, with the Louvain community detection algorithm, for emerging communities of banks. Remarkably enough sensible regional aggregations show up with the Japanese and the US clusters dominating the community structure, although the presence of a geographically mixed community points to a gradual convergence of banks into similar supranational practices. Finally, a Principal Component Analysis procedure reveals the main economic components that influence communities' heterogeneity. Even using the most basic vector similarity hypotheses on the composition of the financial statements, the signature of the financial crisis clearly arises across the years around 2008. We finally discuss how the Accounting Networks can be improved to reflect the best practices in the financial statement analysis.
Puliga, Michelangelo; Flori, Andrea; Pappalardo, Giuseppe; Chessa, Alessandro; Pammolli, Fabio
The role of Network Theory in the study of the financial crisis has been widely spotted in the latest years. It has been shown how the network topology and the dynamics running on top of it can trigger the outbreak of large systemic crisis. Following this methodological perspective we introduce here the Accounting Network, i.e. the network we can extract through vector similarities techniques from companies’ financial statements. We build the Accounting Network on a large database of worldwide banks in the period 2001–2013, covering the onset of the global financial crisis of mid-2007. After a careful data cleaning, we apply a quality check in the construction of the network, introducing a parameter (the Quality Ratio) capable of trading off the size of the sample (coverage) and the representativeness of the financial statements (accuracy). We compute several basic network statistics and check, with the Louvain community detection algorithm, for emerging communities of banks. Remarkably enough sensible regional aggregations show up with the Japanese and the US clusters dominating the community structure, although the presence of a geographically mixed community points to a gradual convergence of banks into similar supranational practices. Finally, a Principal Component Analysis procedure reveals the main economic components that influence communities’ heterogeneity. Even using the most basic vector similarity hypotheses on the composition of the financial statements, the signature of the financial crisis clearly arises across the years around 2008. We finally discuss how the Accounting Networks can be improved to reflect the best practices in the financial statement analysis. PMID:27736865
Full Text Available The role of Network Theory in the study of the financial crisis has been widely spotted in the latest years. It has been shown how the network topology and the dynamics running on top of it can trigger the outbreak of large systemic crisis. Following this methodological perspective we introduce here the Accounting Network, i.e. the network we can extract through vector similarities techniques from companies' financial statements. We build the Accounting Network on a large database of worldwide banks in the period 2001-2013, covering the onset of the global financial crisis of mid-2007. After a careful data cleaning, we apply a quality check in the construction of the network, introducing a parameter (the Quality Ratio capable of trading off the size of the sample (coverage and the representativeness of the financial statements (accuracy. We compute several basic network statistics and check, with the Louvain community detection algorithm, for emerging communities of banks. Remarkably enough sensible regional aggregations show up with the Japanese and the US clusters dominating the community structure, although the presence of a geographically mixed community points to a gradual convergence of banks into similar supranational practices. Finally, a Principal Component Analysis procedure reveals the main economic components that influence communities' heterogeneity. Even using the most basic vector similarity hypotheses on the composition of the financial statements, the signature of the financial crisis clearly arises across the years around 2008. We finally discuss how the Accounting Networks can be improved to reflect the best practices in the financial statement analysis.
.... The DoD Acquisition Reform Goal 10 required DoD to define requirements and establish an implementation plan for a cost-accounting system that provides routine visibility into weapon system life-cycle...
Full Text Available The accounting ontologies were conceptualized as a framework for building accounting information systems in a shared data environment, within enterprises or between different enterprises. The model’s base feature was an object pattern consisting of two mirror-image that represented conceptual the input and output components of a business process. The REA acronym derives from that pattern’s structure, whichconsisted of economic resources, economic events, and economic agents. The REA model was proposed as a means for an organization to capture the signification of economic exchanges between two business partners. The REA ontology provides an alternative for modelling an enterprise’s economic resources, economic events, economic agents, andtheir relationships. Resources are considerate organization assets that are able to generate revenue for implicated parties. Events provide a source of detailed data in this approach. Agents participate in events and can affect some resources. They can be anindividual or organization inside or outside the organization that is capable of controlling economic resources and interacting with other agents. The objective of this work is to offer an understandable of this framework and to explain how this model can help us via the identification of the afferent concepts.
The challenges facing our children in the 21st century are rapidly changing. As a result, schools bear a greater responsibility to prepare students for college, career, and life and must be held accountable for more than just testing and reporting on a narrow set of outcomes aimed at minimum levels of competency. Thus, scholars, educators, and…
Breembroek, J.A.; Koole, B.; Poppe, K.J.; Wossink, G.A.A.
In the Netherlands bookkeeping of inputs and outputs at the level of individual farms has been selected as a new solution to control nutrient use and to tax nutrient surpluses in agriculture. At the same time, nutrient accounting presents important management information. This paper presents a
Ionela Cristina Breahna Pravat
Full Text Available The qualitative characteristics of accounting information presented by financial-accounting reports represent a concept which was subsequently introduced in the national legal accounting framework and, as a rule, the national conceptual frameworks represent the documents by means of which these quality criteria are established. At a worldwide level, there are more international or national organisms that have an important role in the elaboration of accounting standards in general and more specifically in the formulation of qualitative characteristics of financial reporting. We find two important ones among them, and these are: International Accounting Standards Board, which creates and promotes International Financial Reporting Standards (IFRS, and Financial Accounting Standards Board, which elaborates Generally Accepted Accounting Principles (US GAAP. However, at the level of each country a standardizing authority decides the rules for producing the financial reports and the qualitative characteristics that must be respected by the information contained in these documents. In this context, this paper aims to present a few general considerations concerning the treatment of the qualitative characteristics of the financial-accounting information in different accounting systems, such as the American one, or the British, French, German, Romanian ones, with insistence on the international approach to qualitative characteristics.
Daly, T.A.; Bucher, R.G.; Rothman, A.B.; Charak, I.; Persiani, P.J.
The objective is to upgrade Materials Control and Accountancy (MCandA) technology over the flows of special nuclear materials throughout the DOE complex of fuel cycles. The program focus is to develop a ''Management Tool'' for decision support in evaluating MCandA upgrades, and invalidating the MCandA aspects of the Master Safeguards and Security Agreements (MSSA) effectiveness. The approach is the computerization of the nuclear materials flow charts, identification of key measurement locations in the production and product fuel cycle, and construct data information processing at each measurement location. The program is to provide the Office of Safeguards and Security (OSS) with a timely management decision support system in planning MCandA safeguards technology upgrades over the nuclear materials production and product cycles
Full Text Available This study analyzes how Management Accounting and Control Systems (MACS facilitate the appropriation of the benefits of sustainable innovations in organizations. In particular, this paper examines the moderating role of different types of MACS in the relationships between sustainable innovation and international performance at an organizational level. We collected survey data from 123 Spanish and Portuguese organizations. Partial Least Square was used to analyze the data. Results show that the effect of sustainable innovations on international performance is enhanced by contemporary rather than traditional types of MACS. Overall our findings show that MACS can help managers to develop and monitor organizational activities (e.g., costumer services and distribution activities, which support the appropriation of the potential benefits from sustainable innovation. This paper responds to recent calls for in-depth studies about the organizational mechanism that may enhance the success of sustainable innovation.
Martins Silva, H.; Abreu Da Silva, I.; Ronchetti, F.; Telesca, A.; Maidantchik, C.
ALICE (A Large Ion Collider Experiment) is an experiment at the CERN LHC (Large Hadron Collider) studying the physics of strongly interacting matter and the quark-gluon plasma. The experiment operation requires a 24 hours a day and 7 days a week shift crew at the experimental site, composed by the ALICE collaboration members. Shift duties are calculated for each institute according to their correlated members. In order to ensure the full coverage of the experiment operation as well as its good quality, the ALICE Shift Accounting Management System (SAMS) is used to manage the shift bookings as well as the needed training. ALICE SAMS is the result of a joint effort between the Federal University of Rio de Janeiro (UFRJ) and the ALICE Collaboration. The Glance technology, developed by the UFRJ and the ATLAS experiment, sits at the basis of the system as an intermediate layer isolating the particularities of the databases. In this paper, we describe the ALICE SAMS development process and functionalities. The database has been modelled according to the collaboration needs and is fully integrated with the ALICE Collaboration repository to access members information and respectively roles and activities. Run, period and training coordinators can manage their subsystem operation and ensure an efficient personnel management. Members of the ALICE collaboration can book shifts and on-call according to pre-defined rights. ALICE SAMS features a user profile containing all the statistics and user contact information as well as the Institutes profile. Both the user and institute profiles are public (within the scope of the collaboration) and show the credit balance in real time. A shift calendar allows the Run Coordinator to plan data taking periods in terms of which subsystems shifts are enabled or disabled and on-call responsible people and slots. An overview display presents the shift crew present in the control room and allows the Run Coordination team to confirm the presence
This article introduces the requirement of network accounting administration and the pattern of the accounting for stream, and expounds the resolutions to the system of network accounting at IHEP. (authors)
The Nevada Test Site (NTS) is a test bed for implementation of the Safeguards First Principles Initiative (SFPI), a risk-based approach to Material Control and Accountability (MC and A) requirements. The Comprehensive Assessment of Safeguards Strategies (COMPASS) model is used to determine the effectiveness of MC and A systems under SFPI. Under this model, MC and A is divided into nine primary elements. Each element is divided into sub-elements. Then each sub-element is assigned two values, effectiveness and contribution, that are used to calculate the rating. Effectiveness is a measure of subelement implementation and how well it meets requirements. Contribution is a relative measure of the importance, and functions as a weighting factor. The COMPASS model provides the methodology for calculation of sub-element and element ratings, but not the actual criteria. Each site must develop its own criteria. For the rating to be meaningful, the effectiveness criteria must be objective and based on explicit, measurable criteria. Contribution (weights) must reflect the importance within the MC and A program. This paper details the NTS approach to system effectiveness and contribution values, and will cover the following: the basis for the ratings, an explanation of the contribution 'weights', and the objective, performance based effectiveness criteria. Finally, the evaluation process will be described
... accordance with the guidelines of the Generally Accepted Accounting Principles (GAAP) issued by the Financial Accounting Standards Board. These guidelines are available by writing to the Director, Great Lakes Pilotage... PILOTAGE UNIFORM ACCOUNTING SYSTEM General § 403.100 Applicability of system of accounts and reports. Each...
A computerized nuclear material accounting system is described which enables a utility to account for its material throughout the entire fuel cycle. From input of transactions, the system records and reports inventories and transactions by accounts which the user may establish for discrete locations, item control areas, further subdivisions, and material types. Account numbers are designed so that accounts and records are automatically sorted in the order desired. The system also generates the Material Status Reports for the Nuclear Regulatory Commission
Fowler, William J., Jr.
The purpose of this guidebook is to reflect the changes that have occurred since 1973 in governmental accounting and education finance. This document serves as a vehicle for program cost accounting at the local and intermediate levels. Although not required by federal law, the National Center for Education Statistics (NCES) encourages state and…
For a long time in Kenya, the practices and principles of accounting have been viewed to be for use by corporate and other formally structured organizations. This paper seeks to investigate what accounting means to small and micro traders in Kenya, by reviewing the practices and principles they use in running their ...
Full Text Available A key methodological challenge in understanding the relationship between the economy and the underlying ecosystem base resides in how to account for the ecosystem’s degradation and the decline of associated ecosystem services. In this study, we use information on nutrients and metals concentrations from the Environmental Change Network (ECN database and the Scottish Environment Protection Agency (SEPA for the period 2000–2010 in order to assess the assimilation capacity of water systems. The research covers five upstream sites and 17 downstream sites in northeast Scotland. Our results highlight the relevance of considering a number of pollutants, and suggest that elements such as arsenic, lead and mercury can pose a threat to ecosystems’ sustainability and health. However, little research has been done in terms of their assimilation capacity and their impact on grey water footprint assessments. In addition, the results indicate that background conditions might be relevant when performing sustainability analysis at different spatial scales. The study also poses relevant questions in relation to land management approaches versus traditional ‘end-of-pipe’ water treatment approaches, and the definition of maximum and background concentrations. In this regard, further studies will be required to understand the trade-offs between different ecosystem services depending on how these concentrations are defined.
Baresel, Christian; Destouni, Georgia
Environmental policies for water quality and ecosystem management do not commonly require explicit stochastic accounts of uncertainty and risk associated with the quantification and prediction of waterborne pollutant loads and abatement effects. In this study, we formulate and investigate a possible environmental policy that does require an explicit stochastic uncertainty account. We compare both the environmental and economic resource allocation performance of such an uncertainty-accounting environmental policy with that of deterministic, risk-prone and risk-averse environmental policies under a range of different hypothetical, yet still possible, scenarios. The comparison indicates that a stochastic uncertainty-accounting policy may perform better than deterministic policies over a range of different scenarios. Even in the absence of reliable site-specific data, reported literature values appear to be useful for such a stochastic account of uncertainty.
Full Text Available The result of the application of effective accounting information system and provide quality and effective accounting information quality. Fundamental rule accounting information systems in an organization is generating accounting information quality through the process of collecting raw data and then processed and then presented in the form of accounting information useful for user information. The purpose of this study was to know how the effect of Use of information technology on the quality of accounting information systems organizational culture on the quality of accounting information systems and the quality of accounting information system on the quality of accounting information. Based on the literature of some previous researchers proved that a technology affects the quality of accounting information systems using information system AIS Effectively requires an understanding of the organization management and information technology shaping the system. the use of information technology within an organization intended to provide information to the user. B. Organizational culture affects the quality of AIS at the stage of design and implementation of the system required careful consideration of the information attitude is the main component of the organization information systems can be substantially influenced by the culture of the organization. C accounting information quality influence on information accounting quality is built with the main purpose to process accounting data from various sources into the accounting information needed by a wide range of users to reduce risk when making decisions.
... Financial Management § 3560.302 Accounting, bookkeeping, budgeting, and financial management systems. (a) General. Borrowers must establish the accounting, bookkeeping, budgeting and financial management... preparation, and financial management reporting systems through a revision of their management plan. (c...
Due to globalization, business opportunities can be established in new countries more than ever before. The Arab countries are gaining more attention as emerging markets in global business. Applying managerial accounting on a global basis requires an understanding of the cultural aspects of the countries. Arabic culture has a long history on the one hand and contradicts the Western cultures sharply on the other hand. Research on comparative management accounting (CMA) emerged in the early ...
Full Text Available In 2013, the Fourth and Seventh Directives were replaced by a new Accounting Directive – Directive 2013/34/EC. The Directive is the outcome of EU aspirations to ease the business environment of small and medium-sized enterprises by simplifying the requirements with regard to reporting and mandatory disclosures for that category of enterprises. The entities of the practical sector (public and private limited liability companies, partnerships, general partnerships, etc. come within the scope of the Directive. The scope of the Directive excludes non-profit legal entities. The provisions of the Directive should, for the first time, be applied with regard to financial statements for reporting years beginning on or after January 1, 2016. Being an EC Member State, the Republic of Bulgaria has to transpose the Directive into the national accounting legislation by July 2015. The emphasis in this article is put on the basic problematic areas which occur in the process of the transposition of the Directive. As the possible solutions are based on established traditions and practices, the authors of this article try to identify the solutions to these problems taking into consideration the requirements imposed by the Directive itself. Four principal prob-lems are defined in the article: should there be a new Accounting Law and what should it include; should the Accounting Law include accounting principles; what groups and categories of enterprises should be differentiated and which accounting basis should be applied by any of them.
The result of the application of effective accounting information system and provide quality and effective accounting information quality. Fundamental rule accounting information systems in an organization is generating accounting information quality through the process of collecting raw data and then processed and then presented in the form of accounting information useful for user information. The purpose of this study was to know how the effect of Use of information technology on the qual...
Wardle, Andrew; O'Connor, Rodric
The Management Accounting Tutorial System (MATS) is a management accounting database for a carpet manufacturing company. The system allows the display and output of monthly activities, and is intended to provide a means of illustrating the main topics of the second year management accounting course at Manchester University. The system itself…
Wardle, Andrew; O'Connor, Rodric
The Management Accounting Tutorial System (MATS) is a management accounting database for a carpet manufacturing company. The system allows the display and output of monthly activities, and is intended to provide a means of illustrating the main topics of the second year management accounting course at Manchester University. The system itself…
... CLAUSES Text of Provisions And Clauses 252.242-7004 Material management and accounting system. As prescribed in 242.7204, use the following caluse: Material Management and Accounting System (JUL 2009) (a) Definitions. As used in this clause— (1) Material management and accounting system (MMAS) means the Contractor...
... 49 Transportation 9 2010-10-01 2010-10-01 false Communication systems operations (account XX-55-77...-Transportation § 1242.79 Communication systems operations (account XX-55-77). Separate common expenses on bases of the percentages calculated for the separation of Communication Systems (account XX-19-20), § 1242...
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.
Hammour, Hadal; Househ, Mowafa; Razzak, Hira Abdul
This review attempts to elucidate the significance of accounting information systems within healthcare settings in the Gulf regions. Information and communication technologies (ICT) has provided accounting system the ability to help an organization use and develop computerized systems to record and track financial transactions. Accounting information systems, if well implemented, can permit healthcare sectors in the Gulf regions to produce reports that can support the decision making process. Additional abilities of an accounting information systems include faster processing, enriched accuracy, amplified functionality, and improved external reporting. Training of hospital staff can help in enhancing the use of accounting information systems in gulf hospitals.
Full Text Available Background: Low- and middle-income countries need to sustain efficiency and equity in health financing on their way to universal health care coverage. However, systems meant to generate quality economic information are often deficient in such settings. We assessed the feasibility of streamlining cost accounting systems within the Kenyan health sector to illustrate the pragmatic challenges and opportunities. Design: We reviewed policy documents, and conducted field observations and semi-structured interviews with key informants in the health sector. We used an adapted Human, Organization and Technology fit (HOT-fit framework to analyze the components and standards of a cost accounting system. Results: Among the opportunities for a viable cost accounting system, we identified a supportive broad policy environment, political will, presence of a national data reporting architecture, good implementation experience with electronic medical records systems, and the availability of patient clinical and resource use data. However, several practical issues need to be considered in the design of the system, including the lack of a framework to guide the costing process, the lack of long-term investment, the lack of appropriate incentives for ground-level staff, and a risk of overburdening the current health management information system. Conclusion: To facilitate the implementation of cost accounting into the health sector, the design of any proposed system needs to remain simple and attuned to the local context.
Kihuba, Elesban; Gheorghe, Adrian; Bozzani, Fiammetta; English, Mike; Griffiths, Ulla K.
Background Low- and middle-income countries need to sustain efficiency and equity in health financing on their way to universal health care coverage. However, systems meant to generate quality economic information are often deficient in such settings. We assessed the feasibility of streamlining cost accounting systems within the Kenyan health sector to illustrate the pragmatic challenges and opportunities. Design We reviewed policy documents, and conducted field observations and semi-structured interviews with key informants in the health sector. We used an adapted Human, Organization and Technology fit (HOT-fit) framework to analyze the components and standards of a cost accounting system. Results Among the opportunities for a viable cost accounting system, we identified a supportive broad policy environment, political will, presence of a national data reporting architecture, good implementation experience with electronic medical records systems, and the availability of patient clinical and resource use data. However, several practical issues need to be considered in the design of the system, including the lack of a framework to guide the costing process, the lack of long-term investment, the lack of appropriate incentives for ground-level staff, and a risk of overburdening the current health management information system. Conclusion To facilitate the implementation of cost accounting into the health sector, the design of any proposed system needs to remain simple and attuned to the local context. PMID:27357072
Kihuba, Elesban; Gheorghe, Adrian; Bozzani, Fiammetta; English, Mike; Griffiths, Ulla K
Low- and middle-income countries need to sustain efficiency and equity in health financing on their way to universal health care coverage. However, systems meant to generate quality economic information are often deficient in such settings. We assessed the feasibility of streamlining cost accounting systems within the Kenyan health sector to illustrate the pragmatic challenges and opportunities. We reviewed policy documents, and conducted field observations and semi-structured interviews with key informants in the health sector. We used an adapted Human, Organization and Technology fit (HOT-fit) framework to analyze the components and standards of a cost accounting system. Among the opportunities for a viable cost accounting system, we identified a supportive broad policy environment, political will, presence of a national data reporting architecture, good implementation experience with electronic medical records systems, and the availability of patient clinical and resource use data. However, several practical issues need to be considered in the design of the system, including the lack of a framework to guide the costing process, the lack of long-term investment, the lack of appropriate incentives for ground-level staff, and a risk of overburdening the current health management information system. To facilitate the implementation of cost accounting into the health sector, the design of any proposed system needs to remain simple and attuned to the local context.
Karavakis, E; Andreeva, J; Campana, S; Saiz, P; Gayazov, S; Jezequel, S; Sargsyan, L; Schovancova, J; Ueda, I
This paper covers in detail a variety of accounting tools used to monitor the utilisation of the available computational and storage resources within the ATLAS Distributed Computing during the first three years of Large Hadron Collider data taking. The Experiment Dashboard provides a set of common accounting tools that combine monitoring information originating from many different information sources; either generic or ATLAS specific. This set of tools provides quality and scalable solutions that are flexible enough to support the constantly evolving requirements of the ATLAS user community.
To maximize the benefits from an advanced safeguards technique such as near-real-time accounting, sophisticated methods of analysing sequential material accounting data are necessary. The methods must be capable of controlling the overall false-alarm rate while assuring good power of detection against all possible diversion scenarios. A method drawn from the field of pattern recognition and related to the alarm-sequence chart appears to be promising. Power curves based on Monte Carlo calculations illustrate the improvements over more conventional methods. (author)
Business process and risk management are factors which can improve the quality of accounting information systems. In Indonesia this phenomenon happens in many organizations showing that there is disintegrated accounting information systems which then causes unqualified accounting information. This research was carried out in order to find out fact through examination presenting in the influence of business process and risk management towards accounting information system. Data used in this re...
Full Text Available In the present research, we look into the tax issue in its entirety, as fiscal process, so that its ongoing fiscal perimeter process was defined and structured, participants in the fiscal process were nominated, financial flows were projected as well as the accounting information through which the taxation process activities are achieved. Following the tax process perimeter structure projection, we have positioned two main participants, namely: the taxpayers (legal entities and individuals and tax administration of the state and territorial administrative units; financial flows and tax and accounting information within each participant were identified and processed, they were called internal flows and financial flows and tax and accounting information of the participants in fiscal process called external flows. The area liaison in which financial flows and tax accounting information between participants in the tax structure are developed was defined in tax process perimeter structure namely external flows, the area that we have defined using the term interface. We defined this area as interface because following the study there came off as obvious the fact that it constitutes one of the most important structures of the fiscal process by which the tax flows and basic information and communication between participants are achieved; elements that are essential for achieving a good tax act.
Gil, Elizabeth; Kim, Taeyon
As Bae (2018) suggests, one way to fill gaps between a holistic view of student learning and accountability policy implementation is to use multiple measures that reflect diverse perspectives of learning. The purpose of this commentary is to provide a discussion of issues, which need to be considered in order to achieve the desired outcomes of…
Cobb, D.D.; Ostenak, C.A.
Methods for estimating nuclear materials inventories in solvent-extraction contactors are being developed. These methods employ chemical models and available process measurements. Comparisons of model calculations and experimental data for mixer-settlers and pulsed columns indicate that this approach should be adequate for effective near-real-time materials accounting in nuclear fuels reprocessing plants.
Cobb, D.D.; Ostenak, C.A.
Methods for estimating nuclear materials inventories in solvent-extraction contactors are being developed. These methods employ chemical models and available process measurements. Comparisons of model calculations and experimental data for mixer-settlers and pulsed columns indicate that this approach should be adequate for effective near-real-time materials accounting in nuclear fuels reprocessing plants
... system of accounts. To maintain uniformity in accounting, borrowers must submit questions concerning.... (Approved by the Office of Management and Budget under control number 0572-0002). [73 FR 30280, May 27, 2008] ... system of accounts. 1767.14 Section 1767.14 Agriculture Regulations of the Department of Agriculture...
... 49 Transportation 9 2010-10-01 2010-10-01 false Electric power systems (account XX-19-21). 1242.19... Structures § 1242.19 Electric power systems (account XX-19-21). Separate common expenses on basis of common expenses of electric power purchased or produced for motive power (accounts XX-51-68 and XX-52-68). ...
... 49 Transportation 9 2010-10-01 2010-10-01 false Communication systems (account XX-19-20). 1242.18... Structures § 1242.18 Communication systems (account XX-19-20). Separate common expenses on the basis of the... (accounts XX-19-02 to XX-19-04, inclusive) Equipment—Administration—Locomotives and Other Equipment...
... AIR CARRIERS General Accounting Provisions Section 1 Introduction to System of Accounts and Reports ... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false Introduction to System of Accounts and Reports Section 1 Section 1 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION...
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)
Ковтун, Ірина Юріївна
The peculiarities of the accounting for hedging corporate derivatives oriented to the capital maintenance through system risk management have been disclosed. The suggestions on the accounting for hedging in the modern legal environment have been made
34MISCELLANEOUS" ACCOUNT CATEGORY WITHIN THE DOD INSTRUCTION 7220.29-H DEPOT LEVEL MAINTENANCE COST ACCOUNTING SYSTEM by a. Steven Eugene Lehr CDecember 1984...PERFORMING ONG. REPORT NUMBER Maintenance Cost Accounting System 7. AUTHOR(&) S. CONTRACT OR GRANT NUMBER(@) Steven Eugene Lehr 9. PERFORMING ORGANIZATION...Availability Codes IS. KEY WORDS (Continue on reverse *ids It necessary and Identify by block number) Dvi Special Uniform Cost Accounting System DoD
Sobe, Noah W.; Boven, David T.
Late-19th century World's Fairs constitute an important chapter in the history of educational accountability. International expositions allowed for educational systems and practices to be "audited" by lay and expert audiences. In this article we examine how World's Fair exhibitors sought to make visible educational practices and…
This session describes an existing computerized in-plant near-real-time accounting and process monitoring system at the Allied-General Nuclear Services (AGNS) Barnwell Nuclear Fuel Plant (BNFP). Details of the system performance, objectives, hardware, plant instrumentation, and system functions are presented. Examples of actual programs for accounting and monitoring are described and system benefits will be discussed. The purpose of this session is to enable participants to: (1) identify the major computer hardware components of functional near-real-time accounting systems; (2) identify the types of process instrumentation necessary to perform near-real-time accounting; (3) describe the major nuclear material control and accounting functions of the AGNS computer system; and (4) assess the benefits to safeguards and plant operations of a computerized near-real-time accounting system
Yamira Mirabal González
Full Text Available The improvement of the accounting system of the cooperatives should contribute to the consolidation of the cooperative role as a way of economic and social development, in the sphere of agricultural production, and in other sectors of the economy, raising the levels of efficiency and economic efficiency, productive and social. The research is aimed at: Perfecting the accounting system of the non-agricultural cooperative "Café Pinar", based on a set of tools for each of the subsystems that comprise it, which contributes to the improvement of the accounting information generated as part of its management process. The results of the research focus on: the theoretical and methodological foundations of Accounting and Accounting Systems, the results of the diagnosis of the Accounting System of the non-agricultural Cooperative "Café Pinar" and the tools for each of the subsystems that make up the Accounting system of the cooperative. In the development of the research, theoretical methods such as the historical and the logical ones were applied, among these the systemic, the modeling and the axiomatic-deductive. In addition to empirical methods such as scientific observation and measurement. Based on the diagnosis made, the existing deficiencies in the Accounting System of the cooperative object of study were determined. On this basis, the proposal was made to improve its Accounting System that will contribute to the improvement of the accounting information that the cooperative generates as part of its management.
Pitel, M V; Kasumova, L; Babcock, R A; Heinberg, C
One of the fundamental regulations of the Russian State System for Nuclear Material Accounting and Control (SSAC), ''Basic Nuclear Material Control and Accounting Rules,'' directed that a uniform report system be developed to support the operation of the SSAC. According to the ''Regulation on State Nuclear Material Control and Accounting,'' adopted by the Russian Federation Government, Minatom of Russia is response for the development and adoption of report forms, as well as the reporting procedure and schedule. The report forms are being developed in tandem with the creation of an automated national nuclear material control and accounting system, the Federal Information System (FIS). The forms are in different stages of development and implementation. The first report forms (the Summarized Inventory Listing (SIL), Summarized Inventory Change Report (SICR) and federal and agency registers of nuclear material) have already been created and implemented. The second set of reports (nuclear material movement reports and the special anomaly report) is currently in development. A third set of reports (reports on import/export operations, and foreign nuclear material temporarily located in the Russian Federation) is still in the conceptual stage. To facilitate the development of a unified document system, the FIS must establish a uniform philosophy for the reporting system and determine the requirements for each reporting level, adhering to the following principles: completeness--the unified report system provides the entire range of information that the FIS requires to perform SSAC tasks; requisite level of detail; hierarchical structure--each report is based on the information provided in a lower-level report and is the source of information for reports at the next highest level; consistency checking--reports can be checked against other reports. A similar philosophy should eliminate redundancy in the different reports, support a uniform approach to the contents of
Santoni De Sio, F.; van den Hoven, M.J.
Debates on lethal autonomous weapon systems have proliferated in the past 5 years. Ethical concerns have been voiced about a possible raise in the number of wrongs and crimes in military operations and about the creation of a “responsibility gap” for harms caused by these systems. To address these
The Local Area Network Material Accounting System (LANMAS) application is a standardized approach to comply with the DOE Order 5633.3B, control and Accountability of Nuclear Material, material accounting requirements. This paper provides a general overview of the functions and features included in the LANMAS application
... accounting shall be made, in accordance with paragraph (e) of this section, of any disclosure under paragraph (a) of this section of a record that is not a disclosure under § 21.70. (e) Where an accounting is... of the disclosure. The accounting shall not be considered a Privacy Act Record System. (2) Retain the...
Holm, Morten; Ax, Christian
The importance of measuring customer profitability has recently been reiterated by the management accounting community. However, the stream of research on the factors influencing customer accounting (CA) design choices is still scarce and inconclusive. This paper addresses how the level...... in particular as well as the general research stream on environmental factors’ influence on the sophistication and use of management accounting systems across firms....
RD-RI65 522 EVALUATION OF UNIFORM COST ACCOUNTING SYSTEM TO FULLY i/I CAPTURE DEPOT LEVEL REPAIR COSTS (U) NAVAL POSTGRADUATE SCHOOL MONTEREY CA D R...8217.LECTE B ,- THESIS EVALUATION OF UNIFORM COST ACCOUNTING SYSTEM 0TO FULLY CAPTURE DEPOT LEVEL REPAIR COSTS Jby __jDavid Richmond O’Brien lj,,, December...Include Security Classification) EVALUATION OF UNIFORM COST ACCOUNTING SYSTEM TO FULLY CAPTURE DEPOT LEVEL REPAIR COSTS 12 PERSONAL AUTHOR(S) O’Brien- David
A unified digraph approach is proposed for the assessment of the structure of the MC and A System. The approach emphasizes the two structural aspects of the system: vulnerability and reliability. Vulnerability is defined as a possibility of loosing connectedness in a given structure due to line and/or node removals. It is purely deterministic notion which leads to a qualitative analysis of redundancy of connections in the corresponding system. Reliability of the MC and A System structure provides a more quantitative way of assessing how safe the system is to random failures of the links representing lines of communication, material paths, monitors, and the components of the power supply network. By assigning probabilities to the lines and nodes of the corresponding digraph, the least reliable path can be used as a measure of the goodness of the system, which can be computed by efficient shortest path algorithms. Both vulnerability and reliability considerations are important in determining the effect of tampering of an adversary with the elements of the MC and M System
... payments and review of accounting system. 32.503-3 Section 32.503-3 Federal Acquisition Regulations System... on Costs 32.503-3 Initiation of progress payments and review of accounting system. (a) For... review (within the last 12 months) to be (1) reliable, competent, and capable of satisfactory performance...
Maimoni, A.; Sacks, I.; Cleland, L.
The current status of the LLL program for MC and A system assessment is reviewed. Particular emphasis is given to the assessment procedure and results. The integrated approach we have taken includes many of the functions normally assigned to physical security. Deceit and tampering are explicitly considered. The results of such a detailed assessment include a systematic identification of adversary targets; the most vulnerable portions of the safeguards system; the number and type of adversaries required, in collusion, to fail the system; and the conditional probabilities of safeguard system failure for a variety of assumptions. The assessment procedure was demonstrated by analyzing a prototype fuel cycle facility, the Test Bed. We believe our methodology will be useful to the NRC as a means of performing detailed, objective assessments. The nuclear industry also should find it valuable as a design tool
Botelho, Rafaela; Azevedo, Graça; Costa, Alberto J.; Oliveira, Jonas
In the new Portuguese accounting frame of reference (Portuguese Accounting Standardization System – Sistema de Normalização Contabilística), the issues related to Property, Plant and Equipment assets are dealt with in the Accounting and Financial Reporting Standard (Norma Contabilística de Relato Financeiro – NCRF) 7 (Property, Plant & Equipment). The present study intends to assess the degree of compliance with the disclosure requirements of this accounting standard by Portuguese unlisted co...
Guo, Jinqiu; Takada, Akira; Tanaka, Koji; Sato, Junzo; Suzuki, Muneou; Takahashi, Kiwamu; Daimon, Hiroyuki; Suzuki, Toshiaki; Nakashima, Yusei; Araki, Kenji; Yoshihara, Hiroyuki
With the evolving and diverse electronic medical record (EMR) systems, there appears to be an ever greater need to link EMR systems and patient accounting systems with a standardized data exchange format. To this end, the CLinical Accounting InforMation (CLAIM) data exchange standard was developed. CLAIM is subordinate to the Medical Markup Language (MML) standard, which allows the exchange of medical data among different medical institutions. CLAIM uses eXtensible Markup Language (XML) as a meta-language. The current version, 2.1, inherited the basic structure of MML 2.x and contains two modules including information related to registration, appointment, procedure and charging. CLAIM 2.1 was implemented successfully in Japan in 2001. Consequently, it was confirmed that CLAIM could be used as an effective data exchange format between EMR systems and patient accounting systems.
Full Text Available As global warming has become truth, is developing as a new economic model, The new economic development model has given rise to an important branch of environmental accounting, namely carbon accounting. At first, this paper discusses the carbon accounting theoretical foundation comprehensively, and then analyzes the environment of the construction of the carbon accounting system. The focus of the article is to build enterprise carbon accounting system, it covers the confirmation and measurement, record and information disclosure of the enterprise carbon accounting on the way of low carbon economy, its core is the processing of carbon emission rights, information disclosure mode and content, etc.; The purpose of this paper is to build enterprise carbon accounting system which is suitable for China’s national conditions, in order to provide certain reference and theoretical support for the low carbon economy development of our country.
An on-line inventory system for a large storage and processing facility is planned. A terminal system will provide for interactive updating and information retrieval. The data base will contain information on inventory items and transactions, as well as process monitoring information and laboratory bookkeeping data. Access to the terminals, as well as the storage vaults, will be controlled by fingerprint comparison with a personnel identification data base. Bar code labels attached to each inventory item will be read by a light pen during physical inventories and when materials are transferred. The use of devices to continuously monitor and control storage locations within the vaults is planned. (U.S.)
An on-line inventory system for a large storage and processing facility is planned. A terminal system will provide for interactive updating and information retrieval. The data base will contain information on inventory items and transactions, as well as process monitoring information and laboratory bookkeeping data. Access to the terminals, as well as the storage vaults, will be controlled by fingerprint comparison with a personnel identification data base. Bar code labels attached to each inventory item will be read by a light pen during physical inventories and when material is transferred. The use of devices to continuously monitor and control s locations within the vaults is planned
Mosoge, M. J.; Pilane, M. W.
The first aim of this paper is to clarify the concept "performance management" as an aspect of the Integrated Quality Management System (IQMS). The second is to report on an exploration into the experiences and perceptions of management teams in the implementation of performance management. As part of the qualitative research design, the…
Turusbekova, N.; Broekhuis, Manda; Emans, B.J.M.; Molleman, E.
Workers sometimes violate, more or less deliberately, Quality Management System ( QMS) procedures and rules, and two of the most essential causes of such violations are the attitude and motivation of the workers. The effectiveness of a QMS may therefore benefit from management tools aimed at
Aldeman, Chad; Carey, Kevin
States need strong higher education systems, now more than ever. In the tumultuous, highly competitive 21st century economy, citizens and workers need knowledge, skills, and credentials in order to prosper. Yet many colleges and universities are falling short. To give all students the best possible postsecondary education, states must create…
Miyoshi, D.S.; Olson, C.E.; Caskey, D.L.
Most physical security functions can be accomplished by a range of alternative features. Careful design can provide comparable levels of security regardless of which option is chosen, albeit with possible differences in cost and efficiency. However, the effectiveness and especially the cost and efficiency of the material control and accounting system may be strongly influenced by the selection of a particular design approach to physical security. In this paper, a series of examples are cited to illustrate the effects that particular physical protection design choices may have. The examples have been chosen from several systems engineering projects at facilities within the DOE nuclear community. These examples are generalized, and a series of design principles are proposed for integrating physical security with material control and accounting by appropriate selection of alternative features. 2 references, 6 figures
D. M. Yemelyanov
Full Text Available Distributed computing environments like Grid are characterized by heterogeneity, low cohesion and dynamic structure of computing nodes. This is why the task of resource scheduling in such environments is complex. Different approaches to job scheduling in grid exist. Some of them use economic principles. Economic approaches to scheduling have shown their efficiency. One of such approaches is cyclic scheduling scheme which is considered in this paper.Cyclic scheduling scheme takes into account the preferences of computing environment users by means of an optimization criterion, which is included in the resource request. Besides, the scheme works cyclically by scheduling a certain job batch at each scheduling step. This is why there is a preliminary scheduling step which is job batch generation.The purpose of this study was to estimate the infl uence of job batch structure by the user criterion on the degree of its satisfaction. In other words we had to find the best way to form the batch with relation to the user optimization criterion. For example if it is more efficient to form the batch with jobs with the same criterion value or with different criterion values. Also we wanted to find the combination of criterion values which would give the most efficient scheduling results.To achieve this purpose an experiment in a simulation environment was conducted. The experiment consisted of scheduling of job batches with different values of the user criterion, other parameters of the resource request and the characteristics of the computing environment being the same. Three job batch generation strategies were considered. In the first strategy the batch consisted of jobs with the same criterion value. In the second strategy the batch consisted of jobs with all the considered criteria equally likely. The third strategy was similar to the second one, but only two certain criteria were considered. The third strategy was considered in order to find the most
Full Text Available Many social relationships are a locus of struggle and suffering, either at the individual or interactional level. In this paper we explore why this is the case and suggest a modeling approach for dyadic interactions and the well-being of the participants. To this end we bring together an enactive approach to self with dynamical systems theory. Our basic assumption is that the quality of any social interaction or relationship fundamentally depends on the nature and constitution of the individuals engaged in these interactions. From an enactive perspective the self is conceived as an embodied and socially enacted autonomous system striving to maintain an identity. This striving is involves a basic two-fold goal: the ability to exist as an individual in its own right, while also being open to and affected by others. In terms of dynamical systems theory one can thus consider the individual self as a self-other organized system represented by a phase space spanned by the dimensions of distinction and participation, and in which attractors can be defined. Based on two everyday examples of dyadic relationship we propose a simple model of relationship dynamics in which struggle or well-being in the dyad is analyzed in terms of movements of dyadic states that are in tension or in harmony with individually developed attractors. Our model predicts that relationships can be sustained when the dyad develops a new joint attractor towards which dyadic states tend to move, and well-being when this attractor is in balance with the individuals’ attractors. We outline how this can inspire research on psychotherapy. The psychotherapy process itself provides a setting in which participants can become aware how they fare with regards to the two-fold norm of distinction and participation and develop, through active engagement between client (or couple and therapist, strategies to co-negotiate their self-organization.
Kyselo, Miriam; Tschacher, Wolfgang
Many social relationships are a locus of struggle and suffering, either at the individual or interactional level. In this paper we explore why this is the case and suggest a modeling approach for dyadic interactions and the well-being of the participants. To this end we bring together an enactive approach to self with dynamical systems theory. Our basic assumption is that the quality of any social interaction or relationship fundamentally depends on the nature and constitution of the individuals engaged in these interactions. From an enactive perspective the self is conceived as an embodied and socially enacted autonomous system striving to maintain an identity. This striving involves a basic two-fold goal: the ability to exist as an individual in one's own right, while also being open to and affected by others. In terms of dynamical systems theory one can thus consider the individual self as a self-other organized system represented by a phase space spanned by the dimensions of distinction and participation, where attractors can be defined. Based on two everyday examples of dyadic relationship we propose a simple model of relationship dynamics, in which struggle or well-being in the dyad is analyzed in terms of movements of dyadic states that are in tension or in harmony with individually developed attractors. Our model predicts that relationships can be sustained when the dyad develops a new joint attractor toward which dyadic states tend to move, and well-being when this attractor is in balance with the individuals' attractors. We outline how this can inspire research on psychotherapy. The psychotherapy process itself provides a setting that supports clients to become aware how they fare with regards to the two-fold norm of distinction and participation and develop, through active engagement between client (or couple) and therapist, strategies to co-negotiate their self-organization.
The development of the economic activity must be accompanied by the development of the economic information system and especially of the accounting information system. The economic information must meet the user’s requirements in terms of quality, coverage area, content and efficiency. The accounting information in general and especially the management accounting information acquire greater importance in the current economic conditions, characterized by risk and uncertainty. The technological...
information accurately and in conformance with Generally Accepted Accounting Principles , to comply with Congressional requirements of the Chief Financial ...2016 Major Automated Information System Annual Report Defense Enterprise Accounting and Management System-Increment 1 (DEAMS Inc 1) Defense...Phone: 937-257-2714 Fax: DSN Phone: 787-2714 DSN Fax: Date Assigned: August 17, 2015 Program Information Program Name Defense Enterprise Accounting
M J Mosoge
Full Text Available The first aim of this paper is to clarify the concept "performance management" as an aspect of the Integrated Quality Management System (IQMS. The second is to report on an exploration into the experiences and perceptions of management teams in the implementation of performance management. As part of the qualitative research design, the individual interview was selectedfor use in this research. Fifteen participants drawn randomlyfrom 24 schools were interviewed. The findings revealed the weakness of integrating development with appraisal since it leads to the neglect of development in favour of appraisal which is linked to incentives. A lack of knowledge and expertise on the IQMS processes such as mentoring, coaching, and monitoring was found to hamper the zeal to implement performance management. Teachers, as co-developers of education policy on the ground, act as a driving force behind the actualisation of transformation in education. The development of teachers is therefore crucial in an education system that is in the grips of transformation.
... 22 Foreign Relations 2 2010-04-01 2010-04-01 true Use of social security account number in records systems. [Reserved] 308.7 Section 308.7 Foreign Relations PEACE CORPS IMPLEMENTATION OF THE PRIVACY ACT OF 1974 § 308.7 Use of social security account number in records systems. [Reserved] ...
... an agency travel accounting system? 301-71.1 Section 301-71.1 Public Contracts and Property Management Federal Travel Regulation System TEMPORARY DUTY (TDY) TRAVEL ALLOWANCES AGENCY RESPONSIBILITIES 71-AGENCY TRAVEL ACCOUNTABILITY REQUIREMENTS General § 301-71.1 What is the purpose of an agency travel...
Reed, Eileen; Scull, Janie; Slicker, Gerilyn; Winkler, Amber M.
Rigorous standards and aligned assessments are vital tools for boosting education outcomes but they have little traction without strong accountability systems that attach consequences to performance. In this pilot study, Eileen Reed, Janie Scull, Gerilyn Slicker, and Amber Winkler lay out the essential features of such accountability systems,…
... Systems for Nuclear Power Plants AGENCY: Nuclear Regulatory Commission. ACTION: Regulatory guide; issuance... Guide (RG) 5.29, ``Special Nuclear Material Control and Accounting Systems for Nuclear Power Plants... material control and accounting. This guide applies to all nuclear power plants. ADDRESSES: Please refer to...
Present systems of accountability, which require excessive paperwork and force teachers into the "Directive Teaching Model," cause special education teachers to be accountable to the system rather than to self-actualization needs of students. Special education teachers must have the freedom and training to create "unique"…
With the passage of the Every Student Succeeds Act (ESSA) of 2015, California must integrate additional measures of student and school performance into the state-wide accountability system. To support the conversation as policymakers consider if/how to include chronic absenteeism data in the state's accountability system, PACE has conducted an…
Goss, Ernest Preston
The objectives were to: (1) survey state-of-the-art computing architectures, tools, and technologies for implementing an Executive Information System (EIS); (2) review MSFC capabilities and efforts in developing an EIS for Shuttle Projects Office and the Payloads Project Office; (3) review management reporting requirements for the NASA Accounting and Financial Information System (NAFIS) Project in the areas of cost, schedule, and technical performance, and insure that the EIS fully supports these requirements; and (4) develop and implement a pilot concept for a NAFIS EIS. A summary of the findings of this work is presented.
Hirosawa, N.; Akiba, Mitsunori; Nakagima, Kiyoshi; Usui, Shinichi; Tosa, Kiyofumi; Hashimoto, Kazuyuki.
PNC is developing a wide area of nuclear fuel cycle. Therefore, much nuclear material with a various form exists at each facility in the Works, and the controls of the inventory changes and the physical inventories of nuclear material are important. Nuclear material accountancy is a basic measure in safeguards system based on Non-Proliferation Treaty(NPT). In the light of such importance of material accountancy, the data base of nuclear material control and the material accountancy report system for all facilities has been developed by using the computer. By this system, accountancy report to STA is being presented certainly and timely. Property management and rapid corresponding to inquiries from STA can be carried out by the data base system which has free item searching procedure. The present paper introduces 'Development of Data Base System for Nuclear Material Accountancy Data at PNC'. (author)
Full Text Available Abstract The purpose of this study was to find solutions for problems related to the quality of accounting information systems accounting information quality when connected with management commitment user competency and organizational culture. This research was conducted through deductive analysis supported the phenomenon then sought evidence through empirical facts especially about the effect of management commitment competence and users of organizational culture on the quality of accounting information systems and their impact on the quality of accounting information. This research was conducted at the State-Owned Enterprises SOEs.
The general structural features of a national system of accountability and control and the interfaces with the IAEA safeguards system are considered. Techniques for carrying out the design of such systems, including modeling and simulation, are discussed. Measures of systems performance and methods for evaluating those measures are described. Examples of the safeguards design process for selected fuel-cycle facilities will be presented. The purpose of this session is to enable participants to: (1) identify the major components of an effective national system of accountability for nuclear materials; (2) describe qualitatively methods for designing an accountability system; (3) describe suitable performance measures for an effective accountability system; and (4) identify special safeguards design considerations and applications to selected fuel-cycle facilities
The Oak Ridge Y-12 Plant maintains a nuclear materials control and accountability system on a computerized network identified as DYMCAS (Dynamic Special Nuclear Materials Control and Accountability System). This near real-time system was initiated in 1976 and brought on line as the offical accountability system at Y-12 in April 1982. The system was designed to assist in the detection of diversion of special nuclear material and to provide timely and accurate accountability data for both routine and emergency inventory activities. In the approximately two and one-half years of on-line operation, the system has functioned quite satisfactorily in response to both routine and non-routine situations. The system remains dynamic in the sense that it is still being modified and upgraded to improve its response capability to the ever-evolving set of safeguards scenarios. This paper will discuss the development, operation, and future of the DYMCAS. 4 refs
Byeon, Kee Hoh; Kim, Ho Dong; Song, Dae Yong; Ko, Won Il; Hong, Jong Sook; Lee, Byung Doo
We have developed the near-real time nuclear material accountability system, named by DMAS, for DUPIC Test Facility in the basis of the survey of DUPIC process and activities for the accountability of the system, and the review of the rules and regulations related to the nuclear material accounting. Our system adopts the structure and technologies used in COREMAS which was developed by LANL. This technical report illustrates the system structure and program usage as a user manual for DMAS. (author). 56 tabs., 1 fig.
Jo, Sung Han [Korea Energy Economics Institute, Euiwang (Korea)
The power industry has faced deregulation and opening market which have been a global trend. As a prerequisite for introducing such competitions, forming the basis of fair competition has been a great interest. For establishing the basis of fair competition, the need of reviewing accounting system of power industry and defining and improving the problems of existing accounting system are rising as an institutional preparation. The purpose of this study is to provide a framework for unified accounting system of power industry and a scheme for introducing a separation of accounts in order to assure fair competition. The separation of accounts in power industry is an essential system of fair competition since this is a process of distributing cost by sector and function under the reasonable standards by preventing internal support. (author). 32 refs., 8 figs., 3 tabs.
Full Text Available Business process and risk management are factors which can improve the quality of accounting information systems. In Indonesia this phenomenon happens in many organizations showing that there is disintegrated accounting information systems which then causes unqualified accounting information. This research was carried out in order to find out fact through examination presenting in the influence of business process and risk management towards accounting information system. Data used in this research were gained through survey by distributing questionnaires to company in indonesia. The data were then managed statistically by applying SEM PLS. Research method used was explanatory research. The result of this study shows that the problem in inqualified accounting information system occurs due to the business process and risk management is not entirely good as expected.
Alspaugh, D. H.
This paper gives an overview of DYMCAS, the material control and accountability information system for the Y-12 National Security Complex. A common misconception, even within the DOE community, understates the nature and complexity of material control and accountability (MC and A) systems, likening them to parcel delivery systems tracking packages at various locations or banking systems that account for money, down to the penny. A major point set forth in this paper is that MC and A systems such as DYMCAS can be and often are very complex. Given accountability reporting requirements and the critical and sensitive nature of the task, no MC and A system can be simple. The complexity of site-level accountability systems, however, varies dramatically depending on the amounts, kinds, and forms of nuclear materials and the kinds of processing performed at the site. Some accountability systems are tailored to unique and highly complex site-level materials and material processing and, consequently, are highly complex systems. Sites with less complexity require less complex accountability systems, and where processes and practices are the same or similar, sites on the mid-to-low end of the complexity scale can effectively utilize a standard accountability system. In addition to being complex, a unique feature of DYMCAS is its integration with the site production control and manufacturing system. This paper will review the advantages of such integration, as well as related challenges, and make the point that the effectiveness of complex MC and A systems can be significantly enhanced through appropriate systems integration
Elstad, Eyvind; Turmo, Are
As education systems around the world move towards increased accountability based on performance measures, it is important to investigate the unintended effects of accountability systems. This article seeks to explore the extent to which head teachers in a large Norwegian municipality may resort to gaming the incentive system to boost their…
... gaming system accounting functions? 547.9 Section 547.9 Indians NATIONAL INDIAN GAMING COMMISSION... accounting functions? This section provides standards for accounting functions used in Class II gaming systems. (a) Required accounting data.The following minimum accounting data, however named, shall be...
Counte, M A; Glandon, G L
Currently much interest is focused on the uses of cost-accounting systems within the hospital industry. Proponents frequently contend that such systems will help hospitals successfully adapt to new methods of financial reimbursement because they are essential to a number of major management functions, including competitive bidding, cost management, pricing, and profitability assessment. This article reports the results of a study conducted to examine the extent to which hospitals in a major market are actually beginning to use standard cost-accounting systems and identify factors that either aid or hinder the diffusion of these methods. Chief financial officers from 94 hospitals (83 percent response rate) participated in the study during the summer of 1986 where less than half of the hospitals (43 percent) had recently purchased a cost-accounting system. Detailed information about the interface of cost-accounting systems with other application systems and their specific management uses is reported.
Hakkila, E.A.; Gutmacher, R.G.; Markin, J.T.; Shipley, J.P.; Whitty, W.J.
Integration of materials accounting and containment/surveillance techniques for international safeguards requires careful examination and definition of suitable inspector activities for verification of operator's materials accounting data. The inspector's verification procedures are designed to protect against data falsification and/or the use of measurement uncertainties to conceal missing material. Materials accounting activities are developed to provide an effective international safeguards system when combined with containment/surveillance activities described in a companion paper
Alice Ţînţă; Marilena Zuca
Implementing international and domestic accounting standards is very difficult. This calls for a discussion referring to the opportunity of adopting standards from other cultures- mentalities deeply rooted into principles- hence the difficulty to implement. Implementing IFRS means more than a simple change of accounting regulations. It represents a new assessment of performance that must be implemented into the entire entity. This new system might enforce decisive changes regarding accounting...
Full Text Available Social accountability has been increasingly discussed over the past three decades in various fields providing service to the community and has been expressed as a goal for various areas. In medical education system, like other social accountability areas, it is considered as one of the main objectives globally. The aim of this study was to seek a social accountability theory in the medical education system that is capable of identifying all the standards, norms, and conditions within the country related to the study subject and recognize their relationship. In this study, a total of eight experts in the field of social accountability in medical education system with executive or study experience were interviewedpersonally. After analysis of interviews, 379 codes, 59 secondary categories, 16 subcategories, and 9 main categories were obtained. The resulting data was collected and analyzed at three levels of open coding, axial coding, and selective coding in the form of grounded theory study of “Accountability model of medical education in Iran”, which can be used in education system’s policies and planning for social accountability, given that almost all effective components of social accountability in highereducation health system with causal and facilitator associations were determined.Keywords: SOCIAL ACCOUNTABILITY, COMMUNITY–ORIENTED MEDICINE, COMMUNITY MEDICINE, EDUCATION SYSTEM, GROUNDED THEORY
Wade, M.A.; Spraktes, F.W.; Hand, R.L.; Baldwin, J.M.; Filby, E.E.; Lewis, L.C.
The ICPP has been engaged for 25 years in the recovery of uranium from spent reactor fuels. In concert with the reprocessing activity, an accountability measurements system has been operated throughout the history of the ICPP. The structure and functions of the accountability measurements system are presented. Its performance is evaluated in order to illustrate the relation of analytical methodology to the overall measurements system. 6 figures, 5 tables
Nevyjel, A.; Firmkranz, W.
The Oesterreichische Studiengesellschaft fuer Atomenergy introduced a cost accounting system for internal project accounting at the Research Centre Seibersdorf as per 1st January 1976. This paper gives a survey of the different types of data collection, data flow and function of the programme system and the possibilities of data evaluation and interpretation and it describes the experiences made with the operation of the system so far. (auth.)
Cobb, D.D.; Hakkila, E.A.; Dayem, H.A.; Shipley, J.P.; Baker, A.L.
A program to develop and demonstrate near-real-time accounting systems for reprocessing plants has been active at Los Alamos since 1976. The technology has been developed through modeling and simulation of process operation and measurement systems and evaluation of these data using decision analysis techniques. Aspects of near-real-time systems have been demonstrated successfully at the AGNS reprocessng plant as part of a joint study of near-real-time accounting
Concepts on integration of physical protection and material accounting systems to enhance overall safeguards capability are developed and presented. These concepts identify ways in which material accounting systems can be used to enable effective monitoring of authorized movement of nuclear material through physical protection boundaries. Concepts are also discussed for monitoring user access to nuclear material and for tagging user identification to material accounting transactions through physical protection functions. These result in benefits in detecting diversion and in positively tracing material movement. Finally, coordination of safeguards information from both subsystems in such an integrated system through a safeguards coordination center is addressed with emphasis on appropriate response in case of discrepancies
AN A NALYSIS OF THE COST ACCOUNTING SYSTEM FOR THE DEPOT 1/1 MRINTENANCE SERVI..(U) MIR FORCE INST OF TECH IIGHT-PTTERSON RFB OH SCHOOL OF SYST.. 0 L...I "VV h S~ ~~i FiLE COV, THSI CIO ~OF AN ANALYSIS OF THE COST ACCOUNTING SYSTEM FOR THE DEPOT MAINTENANCE SERVICE, AIR FORCE INDUSTRIAL FUND...Patterson Air Force Base, Ohio ~ p~UOW~~ ’ I ~ 1 12 02 0 AFIT/GLM/LSY/87S-83 AN ANALYSIS OF THE COST ACCOUNTING SYSTEM FOR THE DEPOT MAINTENANCE SERVICE, AIR
Proco, G.; Nardi, J.
The advancement of the U.S. government's state system of accounting from a mainframe computer to a personal computer (PC) had been successfully completed. The accounting system, from 1965 until 1995 a mainframe application, was replaced in September 1995 by an accounting system employing local area network (LAN) capabilities and other state-of-the-art characteristics. The system is called the Nuclear Materials Management and Safeguards System (NMMSS), tracking nuclear material activities and providing accounting reports for a variety of government and private users. The uses of the system include not only the tracking of nuclear materials for international and domestic safeguards purposes but also serving to facilitate the government's resource management purposes as well. The system was converted to PC hardware and fourth generation software to improve upon the mainframe system. The change was motivated by the desire to have a system amenable to frequent modifications, to improve upon services to users and to reduce increasing operating costs. Based on two years of operating the new system, it is clear that these objectives were met. Future changes to the system are inevitable and the national system of accounting for nuclear materials has the technology base to meet the challenges with proven capability. (author)
Full Text Available Contemporary management accounting techniques (such as TQM, BSC, JIT are widely lauded by academia but the proposed relevance to business has not necessarily the view held by industry (e.g. Burns & Vaivio, 2001; Chenhall & Langfield-Smith, 1998; Innes et al., 2000. The purpose of this article is to investigate the acquisition by a modern multi-national firm of a major IT-based management accounting program to assess the relevance and usefulness of its functionality by identifying the type(s of systems that are utilised and the rationale for upgrading or modifying its system(s. This study relies on a single case based on two in-depth semi structured interviews with accounting and finance professionals in a multi-national manufacturing company that recently implemented a modern management accounting system. The findings indicate that despite demonstrating some relevance of the management accounting information, the manufacturer deactivated components of the system that were deemed irrelevant at particular levels of the organisation. This paper provides evidence about the non-reliance on management accounting information in a multinational company operating in Australia. The findings in the study imply that relevance is linked to implementation, planning and training will help managers to better prepare themselves in setting up contemporary management accounting systems.
Vanhoof, E.; De Bruyn, P.; Aerts, Walter; Verelst, J.; Aveiro, D.; Pergl, R.; Gouveia, D.
In this paper we build a prototype of an evolvable Accounting Information System (AIS) that supports multiple Generally Accepted Accounting Standards (GAAP) reporting. Reporting in multiple GAAP can have different origins: differences in local and tax GAAP, belonging to an economic group or
The "Every Student Succeeds Act" (ESSA) replaced the "No Child Left Behind Act of 2001" (NCLB) in December 2015, substantially changing the federal role in education and how schools across the country will be held accountable. For state policymakers, designing new ESSA-compliant accountability systems is a significant…
Tidwell, Sam B.
This book describes recent improvements in governmental accounting, auditing, and financial reporting for school business officials. Applications of financial accounting and reporting principles in typical transactions of school systems are illustrated by questions, cases, and problems at the end of each chapter. The first of the two sections,…
Full Text Available The introduction of international accounting and financial reporting standards requires the deeper implementation of accounting principles, in particular, the principle of accrual and compliance costs. The current research has shown that its implementation helps to streamline the accounting process by reducing the need to verify the chosen methodology for compliance with other regulatory documents that regulate the peculiarities of accounting in various areas. The categories of «a system», «income» and «expenses» in the accounting system are investigated and their system characteristics are showed. The approach to realization of the principle of accrual and compliance of income and expenses in the accounting system is described and proposed. It involves the possibility of capitalizing costs in the value of stocks, non-current assets, in the form of receivables, or in the form of future periods. The capitalization of costs in value occurs when the costs are not considered as such, and are considered only as an increase in the asset, as an integral part of these or other values. The study takes into account the peculiarities of its influence on the methodology of accounting for financial results of the enterprise.
Trussel, John M.; Bitner, Larry N.
To be useful for management decision making, the college or university's cost accounting system must capture and measure improvements. Activity-based costing (ABC), which determines more accurately the full costs of services and products, tracks improvements and should proceed alongside reengineering of institutional accounting. Guidelines are…
Zhu, Lijuan; Liu, Jingao
This paper describes a network identity authentication protocol of bank account system based on fingerprint identification and mixed encryption. This protocol can provide every bank user a safe and effective way to manage his own bank account, and also can effectively prevent the hacker attacks and bank clerk crime, so that it is absolute to guarantee the legitimate rights and interests of bank users.
Full Text Available Accounting module is an important module for a company business process. The roles are in the form of parameter calculation of profits, losses and financial performance based on transaction, which basically is a real-time reporting system. The amount of company needs on accounting indicates that the accounting is one of the resources which support the establishment of a company. Thus, the company constantly improves the accounting performance, especially in handling of receivables, debts, and cash transactions. Evaluations which were performed at SOFI XP-based ERP system aims to provide a solution to a problem that was discovered during the analysis of the system needs. This evaluation was done in two stages: by collecting data and analyzing the system that running in the company. By doing this evaluation, the documentation of system performance and the solution for problems that were found in the company can be generated.
Version 3.2 of the KMS FUSION accounting system is aimed at providing the user of RSX11M V3.2 with a versatile tool for measuring the performance of the operating system, tuning the system, and providing sufficient usage statistics so that the system manager can implement chargeback accounting if it is required by the installation. Sufficient hooks are provided so that the intrepid user can expand the system substantially beyond what is currently provided
Miyoshi, D.S.; Caskey, D.L.; Olson, C.E.
Most physical security functions can be accomplished by a range of alternative features. Careful design can provide comparable levels of security regardless of which option is chosen, albeit with possible differences in cost and efficiency. However, the effectiveness and especially the cost and efficiency of the material control and accounting system may be strongly influenced by the selection of a particular design approach to physical security. In this paper, a series of examples are cited to illustrate the effects that particular physical protection design choices may have. The examples have been chosen from several systems engineering projects at facilities within the DOE nuclear community. These examples are generalized, and a series of design principles are proposed for integrating physical security with MC and A by appropriate selection of alternative features
Marcelo Botelho da Costa Moraes
Full Text Available Accounting aims at the treatment of information related to economic events within organizations. In order to do so, the double entry method is used (debt and credit accounting, which only considers monetary variations. With the development of information technologies, accounting information systems are born. In the 1980’s, the REA model (economic Resources, economic Events and economic Agents is created, which focuses on accounting information records, based on the association of economic resources, economic events and economic agents. The objective of this work is to demonstrate an object-oriented modeling with intelligent agents use, for information development and analysis focused on users. The proposed model is also analyzed according to accounting information quality, necessary for accounting information users, capable to comply with the needs of different user groups, with advantages in applications.
Full Text Available Starting with the ’70, environmental accounting was prone to debates within the scientific community. During the different stages in the environment accounting evolution, the development of this concept took place around the 90’s as an answer to the limitations of traditional accounting, like the lack of an adequate treatment for the internalization of environment externalities and poor allocation of environment protection costs. All these have led to accounting evolution through integration of social and environmental dimensions in the financial system and management of an enterprise. Instruments of environmental management accounting developed by practitioners and theorists in the field, are, for most an adaptation of the traditional methods used by management accounting. These instruments cover cost control, financial analysis and performance evaluation.
Konstantopoulos, Nikolaos; Bekiaris, Michail G.; Zounta, Stella
The aim of this paper is to examine the factors which determine the problems and the advantages on the design of management accounting information systems (MAIS). A simulation is carried out with a dynamic model of the MAIS design.
Full Text Available The article deals with the analysis of scientific researches about the reflection of the logistics activity costs of a production enterprise in the system of analytical accounting. Practice shows that it is difficult to separate the reflection of logistics costs in primary documents in the system of financial accounting, and, as a result, the reflection in managerial reporting and the possibility of control and optimization. The research allows to determine the components of the organizational and methodical model of accounting of logistics costs according to the responsibility centers of production enterprises, namely, the system of responsibility centers according to the enterprise logistics activity, regulated documents, the system of budgetary logistics costs and internal managerial reporting according to the responsibility centers of the second level. This allowed to develop the methodological and organizational bases of managerial accounting of logistics activity costs of a productive enterprise.
This is the final in a series of three audits of management controls over the operating systems and security software used by the information processing centers that support the Defense Finance and Accounting Centers (DFAS...
Report #14-2-0316, July 14, 2014. The Wells Band Council’s accounting system did not comply with federal regulations, which resulted in $390,000 of questioned costs and proposed high-risk designation for the grantee.
Jeon, I.; Park, S. J.; Min, K. S.
The 34 nuclear facilities, including the nuclear power plants, were on operating in Korea and the Technology Center for Nuclear Control(TCNC) has been submit the nuclear material accounting reports to the government and IAEA. At the start point of this work, all reports were controlled via manually and at now, they were controlled based on the client/server system. The fast progress of the computer and internet communication changes the environment of computing from disk operating system to web based system using internet. So, a new system to access the safeguards information and nuclear material accounting system more convenient was needed. In this thesis, a safeguards information control system including the nuclear material accounting reports at the state level based on the web was designed. The oracle RDBMS (Relational Data Base Management System) was adopted for data base management. And all users can access this program via inter-net using their own computer
Burstroem, F.; Frostell, B. [Royal Inst. of Technology, Stockholm (Sweden). Dept. of Environmental Technology and Work Science
During the last decade, authorities in local and regional communities, nations and international governance organisations, like the European Union (EU), have developed several systems for environmental accounting. An important issue in this development is the collection and collation of data. Except for the question of what data to collect, there is also a question of how to collect data. Focusing in particular on developments of physical environmental accounting systems in Sweden, a member nation of the EU, and drawing from experiences from work with materials accounting in the City of Stockholm, this paper discusses the need to align environmental accounting systems of different societal levels. It is argued that the systems of collecting 'environmental' data have to be better aligned with the objectives and strategies of environmental management and policy making, taking into account all aspects of utilisation of the basic data to be collected. If not, the result will be a conservation of the fragmented point solutions of environmental accounting systems we face today, resulting in inconsistency of data, duplication of data collection and processing efforts, and inflexibility to deal with changes. From this, it is also argued that the collection of data for physical environmental accounting (i.e. data on flows and stocks of materials and substances in society and the environment), would preferably be performed by a local/regional authority, but co-ordinated by national authorities and a national statistical office, under supervision of international authorities and statistical offices. Finally, the paper presents a structural framework for regional materials accounting, which combines a product-oriented strand with a substance-oriented strand of materials accounting, and allows for accounting and analysis on different levels of aggregation. This framework, which has been developed in co-operation with the City of Stockholm, should mainly be considered
Full Text Available Activities of various environmental factors resulted in the emergence of accounting clusters that in- clude equal or similar countries, observed through evaluation (measurement criteria and publishing, which has led to group formation, i.e. clusterisation of accounting systems within similar or equal groups, subgroups and clusters. The key principle of group formation of accounting systems within certain clusters implies similar accounting practices, primarily the practice of measuring (evaluating positions and publishing information in financial reports. The measurement level and the quantity of published information is related to the environmental factors, primarily to cultural heritage, which, according to claims of numerous authors, is of crucial importance. If accounting practices of the com- pared countries are observed according to this factor, then it is possible to form at least two or more clusters, which is significant in the world of financial reporting as there are some controversies in the relation between IASB and FASB even today.
Full Text Available The application of the complex accounting and fiscal systems represents an administrative burden for small and medium enterprises. This situation generates huge costs, too hard to bear by legal entities. The introduction of simplified accounting and fiscal systems has to represent a priority for every state, because it triggers the reduction of the administrative burden. The fiscal systems based on low taxation should not be confused with simplified fiscal systems. Many a time, enterprises prefer simplified systems, even if they do not totally comply with the fiscal equity principle.
With the gradual acceleration of China's industrialization process, the environmental pollution caused by industrial production is more and more serious, especially water pollution. To construct a System of Environmental and Economic Accounting for water pollution, to a certain extent, can promote the green development of national economy in China. The System of Environmental and Economic Accounting for water pollution is analyzed and studied in this paper.
Cardos Vasile - Daniel
Research theme - in this article we investigate how Romanian financial and internal auditors acquire accounting information systems knowledge and competences and how they use this knowledge to improve their activity in order to fulfill their mission as required by the professional standards. Objectives - our main purpose is to establish through what type of courses Romanian financial and internal auditors acquiring accounting information systems knowledge and competences and how useful these ...
The role of management information systems (MIS) of local treasuries budget accounting is to provide qualitative information support to management in process of decision making and to provide effective managing of key processes of budget accounting, in accordance with requests of management on all levels of decision making. From the aspect of effectiveness and request for quality, in accordance with request of users and defined system goals, this research includes the analysis of characterist...
Ming-Ling Lai; Kwai-Fatt Choong
Problem statement: Worldwide, electronic filing (e-filing) system and its' adoption has attracted much attention, however, scholarly study on accounting professionals' acceptance of e-filing system is scant. Approach: This study aimed (i) to examine factors that motivated professional accountants to use e-filing (ii) to solicit their usage experience and (iii) to assess the barriers to adoption and other compliance considerations. The questionnaire survey was administered on 700 professionals...
Marzo, M.A.; Biaggio, A.L.
Some basic criteria used by the Brazilian-Argentine Agency for Accounting and Control of Nuclear Materials, using in the Accountancy and Control Common System of Nuclear Materials (SCCC) are presented and the control elements are described. The SCCC is a safeguard system used for all nuclear materials present in all nuclear activities executed by Brazil and Argentina. (C.G.C.). 4 refs, 1 tab
Spencer, W.F.; Affel, R.G.; Austin, H.C.; Nichols, J.P.; Stoutt, B.H.; Wachter, J.W.
A real-time, computer-based system is described which provides safeguards material control at the Oak Ridge National Laboratory. Originally installed in 1972 to provide computerized real-time fissile materials accountability for criticality control purposes, the system has been expanded to provide accountability of all source and nuclear materials (SNM) and to utilize the on-line inventory files in support of the Laboratory physical protection and surveillance procedures. (auth)
Halim, Yessica Mardiana
The purpose of this research was to identify the influence of Strategic Leadership Toward Organizational Learning with Accounting Information System as the mediating variable of Non Manufacturing Firms in Surabaya. The variables were: Strategic Leadership, Organization Learning, and Accounting Information System. The number of samples were 95 respondents. The data analysis technique used was Partial Least Square. The data then analyzed by SmartPLS software application. This research showed t...
Holm, Morten; Kumar, V.; Plenborg, Thomas
This study examines whether using customer accounting systems for resource allocation purposes is a source of sustainable competitive advantage. Based on a longitudinal data set comparing the performance of firms that adopt customer accounting and their industry benchmarks, we find that financial...... accounting systems is a source of temporary rather than sustainable competitive advantage. The results are robust to other strategic events around the time of adoption, different matching of peers, and the influence of other factors that could be expected to influence firm performance. We discuss...
Cornell, M.D.; O'Leary, J.M.
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
Cardos Vasile - Daniel
Full Text Available Research theme in this article we investigate how Romanian financial and internal auditors acquire accounting information systems knowledge and competences and how they use this knowledge to improve their activity in order to fulfill their mission as required by the professional standards. Objectives our main purpose is to establish through what type of courses Romanian financial and internal auditors acquiring accounting information systems knowledge and competences and how useful these courses are perceived by the auditors. Prior work audit professional organizations prescribed that auditors must acquire, maintain and develop their knowledge and competences. Information technology and information systems are considered to be a main knowledge component of professional development programs. The scientific literature indicates that auditors have to enhance their information systems knowledge in order to cope with the increasing complexity of the client's entities accounting information systems. We consider that our article embraces Curtis et al. (2009 call for research on how auditors obtain information systems knowledge. Methodology an electronic questionnaire was created and sent to Romanian financial and internal auditors, which were required to indicate the number of accounting information systems course they attended and how the knowledge gained improved their activity. Results We concluded that financial auditors acquire accounting information systems knowledge mainly by attending the courses organized by the Chamber of Financial Auditors of Romanian, while internal auditors by attending the course organized by the companies they are working with. Implications - The results of this study might be used by Romanian professional audit organizations in reconsidering their priorities regarding the accounting information systems knowledge and competence needs of their constituents. Originality/Contribution Our study is the first one to
Lopez Lizana, Fernando
This paper is the guide to a workshop designed to enable the participants to gain a better understanding of National Safeguards Systems and their functions. The workshop provides the opportunity to address the principal elements of the accounting system to be implemented at the facility level (research reactor and laboratory facilities) as a part of the national safeguards system
The BFS computerized accounting system is a network-based one. It runs in a client/server mode. The equipment used in the system includes a computer network consisting of: One server computer system, including peripheral hardware and three client computer systems. The server is located near the control room of the BFS-2 facility outside of the 'stone sack' to ensure access during operation of the critical assemblies. Two of the client computer systems are located near the assembly tables of the BFS-1 and BFS-2 facilities while the third one being the Fissile Material Storage. This final report details the following topics: Computerized nuclear material accounting methods; The portal monitoring system; Test and evaluation of item control technology; Test and evaluation of radiation based nuclear material measurement equipment; and The integrated demonstration of nuclear material control and accounting methods
Full Text Available This paper investigates the effectiveness of reducing errors in management accounting systems with respect to organizational performance. In particular, different basic design options of management accounting systems of how to improve the information base by measurements of actual values are analyzed in different organizational contexts. The paper applies an agent-based simulation based on the idea of NK fitness landscapes. The results provide broad, but no universal support for conventional wisdom that lower inaccuracies of accounting information lead to more effective adaptation processes. Furthermore, results indicate that the effectiveness of improving the management accounting system subtly interferes with the complexity of the interactions within the organization and the coordination mode applied
Lee, Byungdoo; Kim, Inchul; Lee, Seungho; Kim, Hyunjo
The Integrated Safeguards (IS) has been applied to 10 nuclear facilities and 1 location outside facility (LOF) at the Korea Atomic Energy Research Institute (KAERI) since July 2008. One of the major changes in the implementation of safeguards under the IS is to apply the concept of a Random Interim Inspection (RII) instead of an interim inspection. The RII plan is notified within a few hours under the IS. It is thus difficult for facility operators to prepare the inspection documents within a short time if they do not periodically manage and process the nuclear material accounting data at each facility. To resolve these issues, KAERI developed a Web-based accounting system with the function of a near real-time accounting (NRTA) system to effectively and efficiently manage the nuclear material accounting data produced at the nuclear facilities and cope with a short notice inspection under the IS, called KASIS (KAeri Safeguards Information treatment System). The facility operators must input the accounting data on the inventory changes, which are the transfers of nuclear materials among the nuclear facilities and the chemical/physical composition changes, into the KASIS. KAERI also established an RFID system for controlling and managing the transfer of nuclear material and/or radioactive materials between the nuclear facilities for the purpose of nuclear safety management, and developed the nuclear material accounting system with the functions of inventory management of nuclear material at the facility level
Lee, Byungdoo; Kim, Inchul; Lee, Seungho; Kim, Hyunjo [Korea Atomic Energy Research Institute, Daejeon (Korea, Republic of)
The Integrated Safeguards (IS) has been applied to 10 nuclear facilities and 1 location outside facility (LOF) at the Korea Atomic Energy Research Institute (KAERI) since July 2008. One of the major changes in the implementation of safeguards under the IS is to apply the concept of a Random Interim Inspection (RII) instead of an interim inspection. The RII plan is notified within a few hours under the IS. It is thus difficult for facility operators to prepare the inspection documents within a short time if they do not periodically manage and process the nuclear material accounting data at each facility. To resolve these issues, KAERI developed a Web-based accounting system with the function of a near real-time accounting (NRTA) system to effectively and efficiently manage the nuclear material accounting data produced at the nuclear facilities and cope with a short notice inspection under the IS, called KASIS (KAeri Safeguards Information treatment System). The facility operators must input the accounting data on the inventory changes, which are the transfers of nuclear materials among the nuclear facilities and the chemical/physical composition changes, into the KASIS. KAERI also established an RFID system for controlling and managing the transfer of nuclear material and/or radioactive materials between the nuclear facilities for the purpose of nuclear safety management, and developed the nuclear material accounting system with the functions of inventory management of nuclear material at the facility level.
Tisinger, R.M.; Whitty, W.J.; Ford, W.; Strittmatter, R.B.
Networking and distributed processing hardware and software have the potential of greatly enhancing nuclear materials control and account-ability (MCandA) systems, both from safeguards and process operations perspectives while allowing timely integrated safeguards activities and enhanced computer security at reasonable cost. A hierarchical distributed system is proposed consisting of groups of terminals and instruments in plant production and support areas connected to microprocessors that are connected to either larger microprocessors or minicomputers. The structuring and development of a limited distributed MCandA prototype system, including human engineering concepts, are described. Implications of integrated safeguards and computer security concepts to the distributed system design are discussed
Yamira Mirabal González
Full Text Available The design and implementation of different instruments of evaluation of the social administration has demonstrated the theoretical and methodological inadequacies in its conception, lacking all as regularity of a specific countable system that allows the registration, the evaluation and the foundation of the process of taking of decisions in the environment of the social administration of the cooperative companies. The scientific problem of the present work consists in that: "The current countable system of the cooperatives doesn't respond to its dual character, as economic company with high social purpose, when presenting an exclusively economic-financial focus that doesn't include the contabilization of its social acting." The general objective, it is directed to: "To design a System of Social Accounting (SCS for the agricultural cooperative companies that it allows their integration to the current countable system, starting from the contabilization of their social acting, constituting a tool for the administration process and the taking of decisions." The specific objectives of the investigation that allow the execution of the general objective are: 1. To define the elements that conform the System of Social Accounting in the cooperative companies. 2. To establish the relationships among the elements that conform the System of Social Accounting. 3. To schematize the designed System of Social Accounting. The main results of the investigation are centered in: Determination of the elements that conform the System of Social Accounting, definition of the relationships that settle down among this elements and they guarantee their operation and graphic representation of this system. System of Social Accounting, contabilization, social operations.
resources. Taking into account the importance of automating of all the areas of the company's activities in terms of inventories, it is necessary to consider and implement such stages as the management of business process, weighting complex, WMS-system that presupposes storehouse management.
Karma, I. G. M.; Susanti, J.
Sales and purchases of products on credit made by travel bureau companies require serious handling because it involves a lot of money and many parties. This research aims to build information systems to handle account payables and receivables related to the purchase and sale of tour packages on credit. The methodology is object-oriented approach, by using MS. Visual Basic. Net as a programming language and MySQL as its database package. As the results are the Account Receivable information system that is used to handle accounts receivable on agents who have purchased a tour package on credit for the guests it sends, and the Account Payable information system that is used to handle company’s account payable to suppliers who provided products or services to guests who purchase tour packages. Both of these systems handle the interrelated matter of a particular guest. Therefore, if both systems are integrated with the reservation system will be able to provide income statement on the reservation of certain guests.
Full Text Available Accounting information on social benefits is included, in accordance with the scope of its management, in the general Social Security budget. The information contained in the budget may be relevant, but it is likely to be insufficient to enable comparisons to be made with an entity's financial statements for previous periods and with the financial statements of other entities. Thus, IPSAS 1 proposes the presentation of additional information. On the basis of the New Public Management theory, this paper proposes an aggregate accounting model for accounting expenditure as a multi-annual information system which complements and expands information on a potential basic social benefit. This system reports in detail on the trends in the items that fund it, with the aim of achieving maximum transparency and accountability in public administrations by ensuring timely provision of quality information.
Bochulia Tatiana Vladimirovna
Full Text Available Organization of information and analytical support provides for the use as traditional well as innovative concepts. Organization of management accounting at the enterprise has special significance, because is a productive source of data for the management system. The author's position concerning ways, methods and procedures of organization of information support of management accounting was outlined in the article. The attention is accented on available of psychological foundation in decision-making. A scheme of information and analytical support of business based on the balance in the data of financial and management accounting has been proposed.
This paper presents a brief overview of technical and software means involved in the system of accounting and control of nuclear materials (SSAC) in the Republic of Belarus. The existing SSAC and its main components are described, namely legal framework, requirements for accounting and control at the facility level, and reporting procedures. Further development of the SSAC is outlined along such lines as improvement of accounting information processing, measuring capabilities, training of personnel, upgrading of regulatory practice, and strengthening of international co-operation. The 2000 year problem concerning the SSAC is briefly addressed. (author)
Bühler, Andreas; Wallenburg, Carl Marcus; Wieland, Andreas
Purpose: This paper aims to investigate the role of upper management in designing performance measurement systems (PMS) that account for external turbulence of the organization and to show how this PMS design for turbulence impacts organizational resilience and distribution service performance....... Design/methodology/approach: Hypotheses are developed by integrating management accounting and strategic management perspectives into supply chain management and subsequently tested based on data from 431 logistics organizations (i.e. both logistics companies and internal logistics departments...
Jones, E.; Sicherman, A.
DOE facilities rely increasingly on computerized systems to manage nuclear materials accountability data and to protect against diversion of nuclear materials or other malevolent acts (e.g., hoax due to falsified data) by insider threats. Aspects of modern computerized material accountability (MA) systems including powerful personal computers and applications on networks, mixed security environments, and more users with increased knowledge, skills and abilities help heighten the concern about insider threats to the integrity of the system. In this paper, we describe a methodology for assessing MA applications to help decision makers identify ways of and compare options for preventing or mitigating possible additional risks from the insider threat. We illustrate insights from applying the methodology to local area network materials accountability systems
Gubanov, V.; Shilko, V.; Syssoev, M.; Ershov, V.; Yanovskaya, N.
In the article the principles of organization, organizational structure and main functions of the automated system of the state account and control of radioactive material (RAM) and waste (RAW), which is developed now in Russia, are presented. On the base of analysis the existing ( >) system the acute necessity in automation of processes of an account and control DA and DAI, based on use of modern information technologies is shown. There are presented a structure and content of normative - legal, program and information parts of the system and milestones of designing it. (author)
Campbell, Andrea Beth
This is a case study of the NuMAC nuclear accountability system developed at a private fuel fabrication facility. This paper investigates nuclear material accountability and safeguards by researching expert knowledge applied in the system design and development. Presented is a system developed to detect and deter the theft of weapons grade nuclear material. Examined is the system architecture that includes: issues for the design and development of the system; stakeholder issues; how the system was built and evolved; software design, database design, and development tool considerations; security and computing ethics. (author)
Enomoto, Ernestine K.; Conley, Sharon
Schools employ educational technology to comply with pressures for greater accountability and efficiency in conducting operations. Specifically, schools use "management information systems" designed to automate data collection of student attendance, grades, test scores, and so on. These management information systems (MIS) employed…
Muto, T.; Aoki, M.; Tsutsumi, M.; Akutsu, H.
The accounting system based on data filing and inquiry processing by the use of an optical mark reader (OMR) has been developed and operated satisfactorily for criticality control and accountancy of nuclear materials in the plutonium facilities of the Power Reactor and Nuclear Fuel Development Corporation (PNC). The OMR system has merits, especially compared with an old chit and punch-card system, such as low cost, abundance of the data included on a single sheet, universality of use for all kinds of material transfers, ease of data correction, and a large capacity. The OMR system is applied to the material transfer and also for physical inventory taking. This system, together with the use of an accurate automatic balance equipped at each glove box, which is generally designated as an accounting unit for the criticality control, generated a MUF of 0.43% for a fuel fabrication campaign of 119 assemblies for a fast reactor, which can be decreased further. In relation to the recent safeguarding situation and also to fitting in with an automatic fuel fabrication process, however, a further development of the present system will be necessary in the near future. This future system is discussed with reference to criticism of the current accountancy system by Rosenbaum and others, and its possible framework with the emphasis on the weighing and reading of numbered items is suggested. (author)
J.J.P. van Heemst (Jan)
textabstractThere is growing awareness nowadays that the social accounting systems of developing countries are generally inadequate for purposes of analysis and planning. This inadequacy relates to the quality of the data contained in the systems as well as to their structure. The quality is
Camm, Frank; Stecher, Brian M.
Empirical evidence of the effects of performance-based public management is scarce. This report describes a framework used to organize available empirical information on one form of performance-based management, a performance-based accountability system (PBAS). Such a system identifies individuals or organizations that must change their behavior…
Konstantin Vyacheslavovich Ivanov
Full Text Available The paper is devoted to specific methods of information security for nuclear materials control and accounting automate systems which is not required of OS and DBMS certifications and allowed to programs modification for clients specific without defenses modification. System ACCORD-2005 demonstrates the realization of this method.
Adams, Jason L; Smith, J Cathy; Strand, Brett
MultiCare Health System's plan for ensuring that its patient accounting system implementation would bring rapid financial benefits comprised eight basic steps: Set baselines and establish goals. Identify key leadership stakeholders across departmental lines. Identify team resources. Establish roles and responsibilities. Identify and prepare for potential risks. Develop guiding principles. Develop key reporting and monitoring tools. Conduct daily monitoring.
Jeong, Yonhong; Han, Jae-Jun; Chang, Sunyoung; Shim, Hye-Won; Ahn, Seungho
The implementation of nuclear forensics requires physical, chemical and radiological characteristics with transport history to unravel properties of seized nuclear materials. For timely assessment provided in the ITWG guideline, development of national response system (e.g., national nuclear forensic library) is strongly recommended. Nuclear material accounting is essential to obtain basic data in the nuclear forensic implementation phase from the perspective of nuclear non-proliferation related to the IAEA Safeguards and nuclear security. In this study, the nuclear material accounting reports were chosen due to its well-established procedure, and reviewed how to efficiently utilize the existing material accounting system to the nuclear forensic implementation phase In conclusion, limits and improvements in implementing the nuclear forensics were discussed. This study reviewed how to utilize the existing material accounting system for implementing nuclear forensics. Concerning item counting facility, nuclear material properties can be obtained based on nuclear material accounting information. Nuclear fuel assembly data being reported for the IAEA Safeguards can be utilized as unique identifier within the back-end fuel cycle. Depending upon the compulsory accountability report period, there exist time gaps. If national capabilities ensure that history information within the front-end nuclear fuel cycle is traceable particularly for the bulk handling facility, the entire cycle of national nuclear fuel would be managed in the framework of developing a national nuclear forensic library
Jeong, Yonhong; Han, Jae-Jun; Chang, Sunyoung; Shim, Hye-Won; Ahn, Seungho [Korea Institute of Nuclear Non-proliferation and Control, Daejeon (Korea, Republic of)
The implementation of nuclear forensics requires physical, chemical and radiological characteristics with transport history to unravel properties of seized nuclear materials. For timely assessment provided in the ITWG guideline, development of national response system (e.g., national nuclear forensic library) is strongly recommended. Nuclear material accounting is essential to obtain basic data in the nuclear forensic implementation phase from the perspective of nuclear non-proliferation related to the IAEA Safeguards and nuclear security. In this study, the nuclear material accounting reports were chosen due to its well-established procedure, and reviewed how to efficiently utilize the existing material accounting system to the nuclear forensic implementation phase In conclusion, limits and improvements in implementing the nuclear forensics were discussed. This study reviewed how to utilize the existing material accounting system for implementing nuclear forensics. Concerning item counting facility, nuclear material properties can be obtained based on nuclear material accounting information. Nuclear fuel assembly data being reported for the IAEA Safeguards can be utilized as unique identifier within the back-end fuel cycle. Depending upon the compulsory accountability report period, there exist time gaps. If national capabilities ensure that history information within the front-end nuclear fuel cycle is traceable particularly for the bulk handling facility, the entire cycle of national nuclear fuel would be managed in the framework of developing a national nuclear forensic library.
Full Text Available On the basis of a microscopic model of self-consistent field, the thermodynamics of the many-particle Fermi system at finite temperatures with account of three-body interactions is built and the quasiparticle equations of motion are obtained. It is shown that the delta-like three-body interaction gives no contribution into the self-consistent field, and the description of three-body forces requires their nonlocality to be taken into account. The spatially uniform system is considered in detail, and on the basis of the developed microscopic approach general formulas are derived for the fermion's effective mass and the system's equation of state with account of contribution from three-body forces. The effective mass and pressure are numerically calculated for the potential of "semi-transparent sphere" type at zero temperature. Expansions of the effective mass and pressure in powers of density are obtained. It is shown that, with account of only pair forces, the interaction of repulsive character reduces the quasiparticle effective mass relative to the mass of a free particle, and the attractive interaction raises the effective mass. The question of thermodynamic stability of the Fermi system is considered and the three-body repulsive interaction is shown to extend the region of stability of the system with the interparticle pair attraction. The quasiparticle energy spectrum is calculated with account of three-body forces.
Full Text Available The paper introduces a conceptual framework for an accounting of the municipal real property, and defines a respective system of indicators. The development of this framework is seen as an important prerequisite for the efficient property management. It aims to overcome the lack or poor accessibility of the information, and thus to ensure the successful municipal real property management in a strategic context. The developing of the applied approach implies that accounting indicators are divided into three main groups – values, revenues, and costs. Beside the above mentioned classification, the municipal revenues and costs are classified also as existing and proposed. The existing indicators are defined by International Accounting Standards in public sector, and some of them are considered as being appropriate for the inclusion in the financial analysis as accounting system entries. The proposed indicators are perceived as appropriate to carry out a detailed analysis of the municipal property at a lower level of desegregations. The first two paragraphs explain the main bases for the municipal property valuation - historical cost, current price, market value, present value, with a special emphasis on the use of the historical value, and the types of valuation respectively. The next three paragraphs are concentrated mainly on the accounting indicators for the municipal property assessment. The sixth paragraph represents several major accounting bases - an accounting value, a carrying value, a market value, an accumulated depreciation, revenues from the sale of assets and services, costs by economic elements, revenues from future periods and costs for future periods, and revenues from other events and costs for other events. The seventh section presents a brief comparative analysis of accounting systems of 6 municipalities in South-Eastern Europe and the last paragraph highlights the identified “good practices”.
Full Text Available Despite changes in the environment and management accounting practices, studies indicate that management accounting systems do not change or change at a much slower rate than expected. The stability of the management accounting systems used by companies may relate to resistance to changing these systems. This study analyzes the factors that contribute to resistance to implementing an integrated management system from the perspective of institutional theory, grounded in the old institutional economics. Methodologically, this study provides a qualitative assessment of the problem and a descriptive analysis of the resistance factors through a case-study approach. The data were collected using semi-structured interviews and analyzed through content analysis. Two companies were selected for this study due to their differing characteristics. The following seven factors were analyzed for resistance to implementing integrated management systems: institutional power, ontological insecurity, trust, inertia, lack of knowledge, acceptance of routines and decoupling. However, there was no evidence to characterize hierarchical power. The research findings indicate that changing management accounting systems, through the implementation of an integrated management system, faces internal resistance in these organizations. Each factor varies in intensity but is permanently present in these companies, such as ontological insecurity, trust, inertia, lack of knowledge, acceptance of routines and decoupling. These factors are awakened when the change process begins and, if they gather enough force, can stop the change.
Weißenberger, Barbara E.; Angelkort, Hendrik
To provide accounting information for management control purposes, two fundamental options exist: (a) The financial records can be used as a database for management accounting (integrated accounting system design), or (b) the management accounting system used by controllers can be based upon a so-called third set of books besides the financial and tax accounting records. Whereas the latter approach had been typical for firms in German-speaking countries until the 1980s, since then an increasi...
Full Text Available The purpose of internal control procedure of material and information flows is expression of independent opinion about accounting of material and information flows of the organization, development of recommendations about elimination of detected violations and preparing data to implement automated management accounting system, based on integrated system. Internal control procedure of material and information flows in the enterprise can solve complex of problems about identifying deficiencies in accounting, searching for reserves using information resources, identifying opportunities for implementation of automated management accounting system at the enterprise. Internal control was planned and conducted thus to argue that management statements are free of misstatement, and information flows provide required operability of the entire system. Internal control was carried out on a sample basis and included examining, on a test basis evidence supporting the amounts and disclosures in management reports. The disclosure of information about innovative activities, assessment of compliance with the principles and rules of accounting used in the preparation of management reporting, the review of key performance indicators, as well as evaluating the presentation of management reports are presented.
Whitty, W.J.; Smith, J.E.; Davis, J.M. Jr.
The Los Alamos Safeguards Systems Group's Materials Accounting With Sequential Testing (MAWST) computer program was developed to fulfill DOE Order 5633.3B requiring that inventory-difference control limits be based on variance propagation or any other statistically valid technique. Westinghouse Savannah River Company (WSRC) developed a generic computerized accountability system, NucMAS, to satisfy accounting and reporting requirements for material balance areas. NucMAS maintains the calculation methods and the measurement information required to compute nuclear material transactions in elemental and isotopic masses by material type code. The Safeguards Systems Group designed and implemented to WSRC's specifications a software interface application, called NucMASloe. It is a layered product for NucMAS that automatically formats a NucMAS data set to a format compatible with MAWST and runs MAWST. This paper traces the development of NucMASloe from the Software Requirements through the testing and demonstration stages. The general design constraints are described as well as the difficulties encountered on interfacing an external software product (MAWST) with an existing classical accounting structure (NucMAS). The lessons learned from this effort, the design, and some of the software are directly applicable to the Local Area Network Material Accountability System (LANMAS) being sponsored by DOE
Veriha Hanna V.
Full Text Available The aim of the article is to study the procedures, technologies, prudential regulation of depository accounting of securities in the system of the Ukrainian stock market infrastructure and identify directions of its improvement. The article analyzes the dynamics of the number of licenses issued by types of professional activity in the stock market. The necessity for further improvement of mechanisms of the updated system of depository accounting of securities in Ukraine has been proved. There have been developed the following recommendations: to improve the unified rules of accounting and regulation support of the system of risk management of depository activity; develop tools for prudential regulation of depository activity and strengthen the control over fulfillment of prudential standards by the Central Depository and depository institutions; create the necessary conditions for the practical implementation of legal norms concerning establishment of clearing institutions and increase in the level of competition between depositaries; expand the correspondent relations of the Central Depository in relation to the establishment of international depositary relations for the liberalization of the international movement of securities; use segregated accounts providing the possibility of storage of client funds separately from the funds of the transfer bank to protect the capital of the issuer and investor from risks of any force majeure situations; mediate the movement of funds at implementing dividend payments through participants of the accounting system: issuer-the Central Depository-depository institution-depositor.
Nuclear materials accountancy at the Barnwell Nuclear Fuel Plant (BNFP) is based primarily on bulk measurement of aqueous solutions containing uranium, plutonium, and fission products. Since 1973, Allied-General Nuclear Services (AGNS) has been adapting volume measurement and measurement control techniques at the various key measurement points within the plant. Starting in 1977, AGNS has been incorporating these measurement activities into a computerized nuclear materials control and accounting system (CNMCAS). This paper presents the major features of the measurement systems and describes the results of plant-scale testing of the system using unirradiated natural uranium. The results of these tests indicate that total uncertainties of about 0.2% of throughput (2 sigma level) can be achieved for conventional accounting and about 2.0% of hold-up can be achieved for in-process inventory estimates. These results are based on measurement of almost 500 MTU of throughput over 130 operating days
Full Text Available The cash accounting system for VAT has been implemented in Romania as of 1 January 2013 and now turns one year of application in Romania. Since its implementation the system has sparked controversy, being harshly criticised by professional accountants in Romania and elsewhere. Criticisms mainly concerned the following issues: no possibility to choose to apply the system, breach of the VAT neutrality principles, maximum period of 90 days to postpone the chargeability of VAT for unpaid deliveries, while VAT deduction was subject to payment of the value of goods and services invoiced without specifying any term. In this article we would like to examine the extent to which the legislative changes that came into effect as of 1 January 2014 improve the cash accounting system for VAT in Romania. We will also analyse to what extent the system applied in 2013 has brought advantages/disadvantages to the economic entities in Romania based on a survey carried out on a heterogeneous sample of companies in the county of Gorj, regarded as nationally representative. Finally, we intend to compare the cash accounting system for VAT in Romania with its UK counterpart.
Arnal, T.; Guillet, H.
The internal accounting system of the Fabrication and Radiometallurgical Inspection Service (SFER) is basically designed to meet national and international requirements for nuclear materials accountancy as applied to feed materials. The authors discuss the principles underlying this accounting system for the case of the Plutonium Fuel Assembly Fabrication Complex at Cadarache. The sphere of application of the system covers more than 200 work stations and approximately 100 different materials. Some 20000 movements of feed materials per year represent transfers of a cumulative mass much greater than one ton of fissile material. A data processing system has therefore become essential in order to ensure the rapid and reliable acquisition of accounting data relating to these movements. The authors describe the system (definition of stations and material codes, description of supporting facilities used) and discuss the mode of acquisition with particular reference to relative speed of action. In conclusion, the authors indicate that the system offers interesting possibilities, in addition to its original purpose, in the following areas: Preparation of material balances; compliance with safety regulations to avert the risk of criticality; discouragement of possible diversion. (author)
Dobryanskij, V.M.; Kalyakin, N.N.; Koltin, G.P.; Samojlov, V.N.; Cheker, A.V.; Shestakov, B.A.
The results of the development of the computerized nuclear materials accounting system at the Joint Institute for Nuclear Research (JINR) are submitted. This work was carried out under Russian-American Nuclear Materials Protection, Control and Accounting (MPCandA) Program. The System was implemented at the Institute, it was attested to work with sensitive information. The computerized information nuclear materials accounting and control system, named MTIS (Materials Tracking Information System), is intended for the automated accounting of the nuclear materials used in JINR, tracking their moving, changes of their inventory amounts, preparation of the required documentation, and also for information support of the measures spent in the JINR on MPCandA program. MTIS can prepare reports for federal level and can also generate data to be reported for internal purposes. MTIS includes as one of the subsystems a program module to prepare reporting information to the Federal Information System (FIS). The system MTIS provides control of access to the database (DB), protection of the information against the non-authorized access, division of the data into the sensitive and non-sensitive data. (author)
Himanshu Khurana; Radostina K. Koleva
Content-based publish/subscribe systems offer an interaction scheme that is appropriate for a variety of large-scale dynamic applications. However, widespread use of these systems is hindered by a lack of suitable security services. In this paper, we present scalable solutions for confidentiality, integrity, and authentication for these systems. We also provide verifiable usage-based accounting services, which are required for e-commerce and e-business applications that use publish/subscribe ...
On 2-6 July 2012, the fifth All-Russian workshop meeting of State Accounting and Control System for Radiation Substances (RS) and Radioactive Wastes (RAW) was conducted. The objective of the workshop was to discuss development of the State Accounting and Control System for RS and RAW in the Russian Federation, current changes to legal acts and regulations that pertain to management of RS and RAW, as well as other issues related to organisation of RS and RAW management activities and promotion of international cooperation [ru
Crawford, J.M.; Ehinger, M.H.; Joseph, C.; Madeen, M.L.
A computerized nuclear materials control and accounting system (CNMCAS) for a fuel reprocessing plant is being developed by Allied-General Nuclear Services at the Barnwell Nuclear Fuel Plant. Development work includes on-line demonstration of near real-time measurement, measurement control, accounting, and processing monitoring/process surveillance activities during test process runs using natural uranium. A technique for estimating in-process inventory is also being developed. This paper describes development work performed and planned, plus significant design features required to integrate CNMCAS into an advanced safeguards system
Crawford, J.M.; Ehinger, M.H.; Joseph, C.; Madeen, M.L.
A computerized nuclear materials control and accounting system (CNMCAS) for a fuel reprocessing plant is being developed by Allied-General Nuclear Services at the Barnwell Nuclear Fuel Plant. Development work includes on-line demonstration of near real-time measurement, measurement control, accounting, and processing monitoring/process surveillance activities during test process runs using natural uranium. A technique for estimating in-process inventory is also being developed. This paper describes development work performed and planned, plus significant design features required to integrate CNMCAS into an advanced safeguards system. 2 refs
Gajanayake, Randike; Sahama, Tony; Lane, Bill
The availability of health information is rapidly increasing; its expansion and proliferation is inevitable. At the same time, breeding of health information silos is an unstoppable and relentless exercise. Information security and privacy concerns are therefore major barriers in the eHealth socio-eco system. We proposed Information Accountability as a measurable human factor that should eliminate and mitigate security concerns. Information accountability measures would be practicable and feasible if legislative requirements are also embedded. In this context, information accountability constitutes a key component for the development of effective information technology requirements for health information system. Our conceptual approach to measuring human factors related to information accountability in eHealth is presented in this paper. Measuring the human factors associated with information accountability can benefit from extant theories from information systems research and business management. However, the application of such theories must clearly address the specialised nature of the application context coupled with the role of the users within the context.
Roumiantsev, A.N.; Ostroumov, Y.A.; Yevstropov, A.V. [Kurchatov Institute RRC, Moscow (Russian Federation)] [and others
Since August 1994 Kurchatov Institute in cooperation with several US Department of Energy Laboratories has been developing a site-wide computerized material accounting system for nuclear materials. In 1994 a prototype system was put into trial operation at two Kurchatov facilities. Evaluation of this prototype led to the development of a new computerized material accounting system named KI-MACS, which has been operational since 1996. This system is a site-wide local secure computer network with centralized database capable of dealing with strictly confidential data and performing near-real time accountancy. It utilizes a Microsoft Windows NT operating system with SQL Server and Visual Basic, and has a `star`-like network architecture. KI-MACS is capable of dealing with materials in itemized and bulk form, and can perform statistical evaluations of measurements and material balance. KI-MACS is fully integrated with bar code equipment, electronic scales, gamma-ray spectrometers and an Active Well Coincidence Counter, thus providing almost on-line evaluation and utilization of results of measurements, item identification and accounting. At present KI-MACS is being used in Physical Inventory Taking at the Kurchatov Central Storage Facility, and by the end of 1997 will be installed at twelve Kurchatov nuclear facilities.
Roumiantsev, A.N.; Ostroumov, Y.A.; Yevstropov, A.V.
Since August 1994 Kurchatov Institute in cooperation with several US Department of Energy Laboratories has been developing a site-wide computerized material accounting system for nuclear materials. In 1994 a prototype system was put into trial operation at two Kurchatov facilities. Evaluation of this prototype led to the development of a new computerized material accounting system named KI-MACS, which has been operational since 1996. This system is a site-wide local secure computer network with centralized database capable of dealing with strictly confidential data and performing near-real time accountancy. It utilizes a Microsoft Windows NT operating system with SQL Server and Visual Basic, and has a 'star'-like network architecture. KI-MACS is capable of dealing with materials in itemized and bulk form, and can perform statistical evaluations of measurements and material balance. KI-MACS is fully integrated with bar code equipment, electronic scales, gamma-ray spectrometers and an Active Well Coincidence Counter, thus providing almost on-line evaluation and utilization of results of measurements, item identification and accounting. At present KI-MACS is being used in Physical Inventory Taking at the Kurchatov Central Storage Facility, and by the end of 1997 will be installed at twelve Kurchatov nuclear facilities
Stansfield, R.G.; Baker, A.R.
The computerised Mayfair Accountancy System (MYDAS) has been developed to account for irradiated components in the Mayfair Laboratory at Culcheth and supersedes a card-index system. The computerised system greatly improves the availability of the data held and it ensures, by means of extensive data validation programs, that the data accurately represent the current inventory of irradiated components in the Laboratory. The system has been implemented on the Risley ICL 2966 main-frame computer and uses an IDMS database to store the data. The computer is accessed through the facilities of the Transaction Processing Management System (TPMS) providing rapid and secure access to the database from several visual display units and printers simultaneously. (author)
Concepts on integration of physical protection and material accounting systems to enhance overall safeguards capability are developed and presented. Integration is approached by coordinating all safeguards information through a safeguards coordination center. This center represents a higher level in a communication, data-processing, and decision-making structure which is needed for efficient real-time operation of the integrated system. The safeguards coordination center functions to assess alarm and warning data required to resolve threats in the safeguards system, coordinate information and interaction involving the material accounting, physical protection, and facility monitoring and control systems, and present a single unified interface for interaction with facility management, facility operations, safeguards system personnel, and response forces
Mikkelsen-Lopez, Inez; Cowley, Peter; Kasale, Harun; Mbuya, Conrad; Reid, Graham; de Savigny, Don
Objective : Assess whether reform in the Tanzanian medicines delivery system from a central 'push' kit system to a decentralized 'pull' Integrated Logistics System (ILS) has improved medicines accountability. Methods : Rufiji District in Tanzania was used as a case study. Data on medicines ordered and patients seen were compiled from routine information at six public health facilities in 1999 under the kit system and in 2009 under the ILS. Three medicines were included for comparison: an antimalarial, anthelmintic and oral rehydration salts (ORS). Results : The quality of the 2009 data was hampered by incorrect quantification calculations for orders, especially for antimalarials. Between the periods 1999 and 2009, the percent of unaccounted antimalarials fell from 60 to 18%, while the percent of unaccounted anthelmintic medicines went from 82 to 71%. Accounting for ORS, on the other hand, did not improve as the unaccounted amounts increased from 64 to 81% during the same period. Conclusions : The ILS has not adequately addressed accountability concerns seen under the kit system due to a combination of governance and system-design challenges. These quantification weaknesses are likely to have contributed to the frequent periods of antimalarial stock-out experienced in Tanzania since 2009. We propose regular reconciliation between the health information system and the medicines delivery system, thereby improving visibility and guiding interventions to increase the availability of essential medicines.
Full Text Available the abuses of managers have the ability to create major problems. In order to avoid future scandals, this study investigates the association between the accounting information system and corporate governance. We hope that these findings will contribute towards the enhancement of good corporate governance created by the accounting function of business organizations. The results of empirical analyses indicate that bookkeeping, financial reporting, and the budgeting system have a positive impact on the corporate governance level, whereas the adoption of Turkish Accounting / Financial Reporting Standards do not. Thus, in order to foster corporate governance, managers should establish internal reporting procedures as well as internal control and monitoring devices before attempting external control through independent auditing.
Full Text Available The primary objective of this paper is to detect factors influencing the alignment of accounting information systems for firms in manufacturing sector listed on Tehran Stock Exchange. The concept of alignment has been investigated for many years, and strategic alignment plays essential role in increasing company performance. This paper investigates different levels of alignment and studies the factors, which influence alignment. More specifically, the work concentrates on the alignment between the requirements for accounting information (AIS requirements and the capacity of accounting systems (AIS capacity to build the information, in the specific context of manufacturing in Iran. The research sample consists of 216 companies over the period 2011-2007. The fit between these two sets was explored based on the moderation method and evidences indicate that AIS alignment in some firms was high. In addition, the relationship between the dependent variable and independent variables through multiple regressions yields a positive relationship between these variables.
Full Text Available Dynamic system with nonlinearities has been considered. This system has been divided into a set of linear subsystems. A fuzzy controller of the considered system has been synthesized. It takes into account nonlinearities of the system and provides smooth switching between controllers of the linear subsystems. An unstable subsystem has been utilized, which provides better dynamic characteristics of the considered system. Comparison with traditional controller has been conducted. Corresponding qualitative and quantitative estimates have been provided. They testify the expediency of the proposed approach.
The Accountability Inventory Management System (AIMS) is a new computer inventory control system for nuclear materials at the Savannah River Plant, Aiken, South Carolina. The system has two major components, inventory files and system parameter files. AIMS, part of the overall safeguards program, maintains an up-to-date record of nuclear material by location, produces reports required by ERDA in addition to onplant reports, and is capable of a wide range of response to changing input/output requirements through use of user-prepared parameter cards, as opposed to basic system reprogramming
Clark, W.C. Jr.
A reliable material accounting system is a requirement for the operation of any nuclear facility. At the Savannah River Plant, an automated, near realtime, accounting system has been developed to provide such reliability. The system's design provides timely detection of diversion or accounting problems by monitoring the activity in 18 unit process areas (UPAs). Material balance calculations are performed for each UPA after a batch of material has completed a processing step. In most cases, an inventory difference (ID) for a UPA is established at least every 24 hours. Detection of an accounting problem is further enhanced by an online measurement control program. This program evaluates the performance of most measurement equipment every 12 hours. Error estimates are propagated when a material balance is closed to provide a realtime limit of error for the inventory difference. To minimize false alarms, the data must be reliable and free of input errors. Solution volumes, container identifications, material weights, etc., are all collected via direct computer connections. Manual data input is used only as a backup to the automated system. Automatic data collection also provides a quick and easy method of entering accounting data. Data entry is therefore performed simultaneously with production operations, without reducing throughput. Finally, requests for analytical results required to determine nuclear material concentrations are made online. Concentrations are determined using one of ten assay devices or by analysis performed in a dedicated laboratory. When results are available, the information is posted on the accounting computer and any required adjustments are performed automatically. If necessary, material balances are reclosed to reflect the ID changes caused by a posted results
This report assesses the feasibility of real-time systems applied to mixed-oxide fuel rod fabrication. Their interaction with other material control and accounting measures are considered. Economics, effectiveness, and acceptance factors are discussed. A cost-benefit evaluation is made and recommendations given for safeguards improvements
Recent demographic, economic and political trends have drawn attention to the issue of effectiveness and efficiency in the use of resources in the education sector. In the context of the renewed interest for the optimisation of resource use, this paper attempts to review the literature on budgeting and accounting in OECD education systems. The…
Schechter, R.S.; Sacks, I.J.
Procedures are described for the systematic assessment of a Material Control and Accounting (MC and A) system, in terms of compliance to the proposed MC and A Upgrade Rule. The applicability of these assessment procedures to specific Rule provisions is discussed. Special attention is given to the statistical performance of individual subsystems, and their vulnerability to compromise by insider collusion
Leuschner, Kristin J.
During the past two decades, performance-based accountability systems (PBASs), which link financial or other incentives to measured performance as a means of improving services, have gained popularity among policymakers. Although PBASs can vary widely across sectors, they share three main components: goals (i.e., one or more long-term outcomes to…
Poole, Dennis L.; Nelson, Joan; Carnahan, Sharon; Chepenik, Nancy G.; Tubiak, Christine
Developed and field tested the Performance Accountability Quality Scale (PAQS) on 191 program performance measurement systems developed by nonprofit agencies in central Florida. Preliminary findings indicate that the PAQS provides a structure for obtaining expert opinions based on a theory-driven model about the quality of proposed measurement…
Blums, Ivar; Weigand, Hans; Matthes, Flores; Mendling, Jan; Rinderle-Ma, Stefanie
Although the field of Accounting Information Systems (AIS) has a long tradition, there is still a lack of a widely adopted conceptualization. The Unified Foundational Ontology (UFO) and its Services sub- ontology (UFO-S) are regarded as grounding the engineering of a reference ontology for AIS. The
Allison, Gregory S.
The 2014 edition of "Financial Accounting for Local and State School Systems" updates the 2009 (see ED505993) and 2003 editions of the handbook. The 2003 edition was the work of the NCES National Forum on Education Statistics, Core Finance Data Task Force. That task force systematically rewrote nearly the entire text, incorporating new…
Lenard, Mary Jane; Wessels, Susan; Khanlarian, Cindi
Using a model developed by Young (2000), this paper explores the relationship between performance in the Accounting Information Systems course, self-assessed computer skills, and attitudes toward computers. Results show that after taking the AIS course, students experience a change in perception about their use of computers. Females'…
Stecher, Brian M.; Camm, Frank; Damberg, Cheryl L.; Hamilton, Laura S.; Mullen, Kathleen J.; Nelson, Christopher; Sorensen, Paul; Wachs, Martin; Yoh, Allison; Zellman, Gail L.
Performance-based accountability systems (PBASs), which link incentives to measured performance as a means of improving services to the public, have gained popularity. While PBASs can vary widely across sectors, they share three main components: goals, incentives, and measures. Research suggests that PBASs influence provider behaviors, but little…
Blums, Ivar; Weigand, Hans
Although the field of Accounting Information Systems (AIS) has a long tradition, there is still a lack of a widely adopted conceptualization. In this paper, The UFO ontology patterns are regarded for application by analogy and extension in the engineering of a core ontology for AIS. The new IASB
Sarkar, Subir; Taneja, Sonia
This paper presents a web based job monitoring and group-and-user accounting tool for the LSF Batch System. The user oriented job monitoring displays a simple and compact quasi real-time overview of the batch farm for both local and Grid jobs. For Grid jobs the Distinguished Name (DN) of the Grid users is shown. The overview monitor provides the most up-to-date status of a batch farm at any time. The accounting tool works with the LSF accounting log files. The accounting information is shown for a few pre-defined time periods by default. However, one can also compute the same information for any arbitrary time window. The tool already proved to be an extremely useful means to validate more extensive accounting tools available in the Grid world. Several sites have already been using the present tool and more sites running the LSF batch system have shown interest. We shall discuss the various aspects that make the tool essential for site administrators and end-users alike and outline the current status of development as well as future plans.
Full Text Available Knowledge of management accounting & control systems and factors which may affect the design of such systems has become crucial due to emerging changes both in the external and internal business environment. Therefore it is necessary to conduct comprehensive, long-term basic research in order to prove previously formulated hypotheses in new conditions and fulfil the research gap. Based on critical review of empirical studies published in prestigious scientific journals this paper aims at validating the assumed hypotheses and at generalising research findings on impacts of various determinants on man-agement accounting & control systems. The predominant contingent factors include: type of strategy implemented, national culture, perceived environment uncertainty and integrated information system.
Full Text Available In order to gain power in an ever-changing economy, in diversified markets, the organization must have an up-to-date information system that enables managers to get a detailed understanding of the organization’s status and to obtain what is needed to manage – the information. Starting from these premises, the empirical research presents the components of the information system. One of the main contributions, however, is to customize the opinions of the specialists and to create a logical scheme on the accounting information system. Moreover, through selective research, the article analyzed the managers’ interest in accounting information and its integration into the information system of the organization.
Simpson, J.C.B.; Clark, P.A.; Nicols, O.P.; Whitehouse, K.R.
Detailed descriptions of a number of instrument systems relating to accountancy and safeguarding of plutonium operations and storage on Thermal Oxide Plant (Thorp) are provided. The systems described include the Plutonium Inventory Measurement System (PIMS), used to provide Near Real Time Materials Accountancy (NRTMA) information within the Thorp plutonium finishing area; the Product Can Contents Monitor (PCCM), used to verify can weight measurements and isotopic composition and; the In-Store Plutonium Verification Monitor, used to provide in-situ measurements of plutonium in cans whilst they are in their storage channels. These nondestructive systems are necessarily combined with other physical security, surveillance and identification arrangements for the handling and storage of plutonium product cans [ru
Von Wachtendonk, H.J.
RBU had already started in 1976 with the computerisation of its nuclear material accountancy system. It used the hardware and the software which were at hand at that time. The development of the software needed about 3 years, and so, the system, was fully introduced in 1979 and has been used since then with only minor changes. But with the time, the overwhelming progress in computer and software technology has overcome the existing system. Upgrading the old system would need a lot of effort, so RBU decided to modernize its system fundamentally. In the time between RBU has developed a quality record and documentation system for the purposes of quality assurance and quality control. This system shall be enlarged, so that it can overtake the tasks of NMA, too. The quality record system contains already nearly 80 % of all NMA-relevant data. The presented paper will describe the main changes between the present and the future system
Proco, G.; Brown, S.
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
Nordell, L.F.; Ruda, H. [Enbridge Pipelines Inc., Edmonton, AB (Canada)
Enbridge Pipelines Inc. operates a long and complex system of pipelines which transport hydrocarbon liquid commodities, including crude oils, refined products and natural gas liquids across provincial and national boundaries. Due to growing internal demands for the addition of pipelines, the company developed a comprehensive oil accounting (OA) system in 1998. The OA accommodated changing business requirements by incorporating more complex tariff agreements and the demand for customized system reporting for customers. The new OA was also compatible with the company's technology direction, which focused on aligning information technology (IT) with business drivers and upgrading the flexibility of the entire OA system. This paper summarized the business improvement and redevelopment study; the OA system redevelopment project; challenges of integrating new system components with the legacy system during system development; specific process improvement results that were targeted and achieved by the new system development team; and, the project development challenges. The project team adopted a software development approach that was responsive to changes in the requirements and in the project direction introduced by key stakeholders during the life of the project. The project management approaches and logic of the SCRUM and extreme programming (XP) methods were combined to incorporate the principles of agile development to ensure a quality product. The result was an automated crude oil balancing and revenue accounting system that interfaced with other pipeline management software systems. 6 refs., 5 figs.
... capture in our travel advance accounting system? 301-71.303 Section 301-71.303 Public Contracts and Property Management Federal Travel Regulation System TEMPORARY DUTY (TDY) TRAVEL ALLOWANCES AGENCY RESPONSIBILITIES 71-AGENCY TRAVEL ACCOUNTABILITY REQUIREMENTS Accounting for Travel Advances § 301-71.303 What data...
.... (2) Such accounting shall contain the name and address of the person or agency to whom the disclosure... purpose of this part, the system of accounting for disclosures is not a system of records under the... request access to an accounting of disclosures of a record. The subject individual shall make a request...
A computerized nuclear materials control and accounting system is being developed for an LWR spent fuel reprocessing facility. This system directly accesses process instrument readings, sample analyses, and outputs of various on-line analytical instruments. In this paper, methods of processing and displaying this information in ways that aid in the efficient, timely, and safe control of the chemical processes of the facility are described
Although high-stakes accountability systems help focus professional development efforts on the curricular needs of students, little evidence exists to support the claim that such systems help teachers change their practice to enhance student learning...A tendency exists…to narrow the focus of professional development activities to tested subjects or provide general support that is disconnected from curricular needs. (Association for Supervision and Curriculum Development 2004:3
Degand, Liesbeth; Seventh International Workshop on Natural Language Generation
Causation is a very pervasive phenomenom in natural language which can be expressed by numerous linguistic alternatives. Any language user or natural language generation system is thus confronted with the problem of choosing one alternative over another. In this paper, I analyze the semantic constraints deterrnining the selection of analytic causatives in Dutch and how this can be accounted for in a systernic functional generation system.
Negri Ferreira, S.; Souza Dunley, L.
The Brazilian Nuclear Energy Commission (CNEN) is the government organization responsible for regulating all nuclear activities in Brazil and for ensuring that international safeguards are implemented according to the international agreements. In 2006 CNEN initiated a project aiming at the development and implementation of a web based system (e-Gamma) for on line nuclear material accountancy and control. In January-2014, after three years of beta testing, e-Gamma finally became the official nuclear material accountancy system in Brazil. e-Gamma is a web system hosted in a dedicated server under a secure environment maintained at CNEN headquarters. Secure access is provided by the use of Digital Client Certificate and internal user pre-authorization for login as well as multiple access profiles each one with specific function menus. The System operation is based on source documents for each inventory change prepared and updated by the MBA operators with the help of specific forms with strong validations. After the document conclusion the System records the inventory change in a general ledger. Monthly the officers of CNEN analyzes the general ledgers of each MBA and generates the applicable reports through the System [Inventory Change Reports (ICR), Physical Inventory List (PIL), and Material Balance Report (MBR)]. The System allows the running of managerial queries and has brought to CNEN much more control and traceability of the inventory changes and significant reduction in typing errors, costs and inspection efforts. Therefore, more efficient accountancy verification procedures at national and international levels are expected, as well as remote accountancy verification previous to an inspection. The proposed paper will describe the e-Gamma System, its main features and the oral presentation will contain a brief demonstration of some functionalities through the use of a local version installed on a notebook. (author)
This study seeks to improve accounting information system (AIS) application specially built for restaurants small and medium-sized enterprises (SMEs) that have been developed and tested to the user, as well as demonstrate the feasibility of the applications that have been enhanced when viewed in terms of functionality, performance, and usability. Enhanced AIS is the result of system development that have been developed, that requires three years to complete all the stages involving 179 restau...
Byskov, Jens; Marchal, Bruno; Maluka, Stephen
: relevance, publicity, appeals, and enforcement, which facilitate agreement on priority-setting decisions and gain support for their implementation. This paper focuses on the assessment of AFR within the project REsponse to ACcountable priority setting for Trust in health systems (REACT). METHODS...... of the potential of AFR in supporting priority-setting and other decision-making processes in health systems to achieve better agreed and more sustainable health improvements linked to a mutual democratic learning with potential wider implications....
Ozgener, Leyla; Hepbasli, Arif; Dincer, Ibrahim; Rosen, Marc A.
An exergoeconomic study of geothermal district heating systems through mass, energy, exergy and cost accounting analyses is reported and a case study is presented for the Salihli geothermal district heating system (SGDHS) in Turkey to illustrate the present method. The relations between capital costs and thermodynamic losses for the system components are also investigated. Thermodynamic loss rate-to-capital cost ratios are used to show that, for the devices and the overall system, a systematic correlation appears to exist between capital cost and exergy loss (total or internal), but not between capital cost and energy loss or external exergy loss. Furthermore, a parametric study is conducted to determine how the ratio of thermodynamic loss rate to capital cost changes with reference temperature and to develop a correlation that can be used for practical analyses. The correlations may imply that devices in successful district heating systems such as the SGDHS are configured so as to achieve an overall optimal design, by appropriately balancing the thermodynamic (exergy-based) and economic (cost) characteristics of the overall systems and their devices
Tiago Villac Adde
Full Text Available The history of Brazilian accounting has not been explored at length. Through a historical survey, this article presents the history of the Double-entry Bookkeeping Committee of 1914. After the Proclamation of the Republic was announced in 1889, the government started to expand its administrative bodies, necessitating the introduction of a bureaucracy able to perform new functions. In the same period, Brazil experienced a strong economic development with the development of its coffee industry. In 1905, under the leadership of Carlos de Carvalho, São Paulo State Treasury bookkeeping tasks were introduced under a double-entry bookkeeping system and through accrual and financial accounting. Double-entry bookkeeping practices in the federal public accounting system, although enshrined in law since 1808, were only fully realized after the creation of the Double-entry Bookkeeping Committee in 1914. In that same year, due to the negotiation of a second funding loan, English creditor bank auditors requested a balance of the National Treasury from the Minister of Finance Rivadávia Corrêa. Because the balance had not been prepared in eight years, the Double-entry Bookkeeping Committee was established in June of 1914, and this body completed a technical audit of Revenues and Expenditures. The committee also conducted the state administration's first Asset and Liability audit since the colonial era. The Double-entry Bookkeeping Committee of 1914 spearheaded changes to the Brazilian public accounting system, including the creation of the Public Accounting Code in 1922 and the approval of Central Accounting Office of the Republic regulation in 1924, strengthening and ascribing perpetuity to practices adopted after 1914.
Tarp-Johansen, N.J.; Kozine, I. (Risoe National Lab., DTU, Roskilde, (DK)); Rademarkers, L. (Netherlands Energy Research Foundation (NL)); Dalsgaard Soerensen, J. (Aalborg Univ. (DK)) Ronold, K. (Det Norske Veritas (DK))
This report gives the results of the research project 'Optimised and Uniform Safety and Reliability of Offshore Wind Turbines (an account)'. The main subject of the project has been the account of the state-of-the art of knowledge about, and/or attempts to, harmonisation of the structural reliability of wind turbines, on the one hand, and the reliability of the wind turbine's control/safety system, on the other hand. Within the project some research pointing ahead has also been conducted. (au)
Mkrtychev, S. V.; Ochepovsky, A. V.; Enik, O. A.
The article presents an approach to configuration of a management accounting information system (MAIS) that provides automated calculations and the registration of normative production losses in multi-stage manufacturing. The use of MAIS with the proposed configuration at the enterprises of textile and woodworking industries made it possible to increase the accuracy of calculations for normative production losses and to organize accounting thereof with the reference to individual stages of the technological process. Thus, high efficiency of multi-stage manufacturing control is achieved.
Nishimura, Hideo; Ihara, Hitoshi; Hisamatsu, Yoshinori.
A facility in which nuclear materials are handled maintains a facility system of accounting for and control of nuclear material. Such a system contains, as one of key elements, a record and report system. This record and report information system is a rather complex one because it needs to conform to various requirements from the national or international safeguards authorities and from the plant operator who has to achieve a safe and economical operation of the plant. Therefore it is mandatory to computerize such information system. The authors have reviewed these requirements and standardized the book-keeping and reporting procedures in line with their computerization. On the basis of this result the authors have developed a computer system, FARMS, named as an acronym of standardized facility record and report model system, mainly reflecting the requirements from the national and international safeguards authorities. The development of FARMS has also been carried out as a JASPAS - Japan Support Programme for Agency Safeguards - project since 1985 and the FARMS code was demonstrated as an accountancy tool in the regional SSAC training courses held in Japan in 1985 and 1987. This report describes the standardization of a record and report system at the facility level, its computerization as a model system and the demonstration of the developed system, FARMS. (author)
Full Text Available The role of management information systems (MIS of local treasuries budget accounting is to provide qualitative information support to management in process of decision making and to provide effective managing of key processes of budget accounting, in accordance with requests of management on all levels of decision making. From the aspect of effectiveness and request for quality, in accordance with request of users and defined system goals, this research includes the analysis of characteristics and goals of identified key processes, critical success factors (CSF, key performance indicators (KPI, standards for realization of users requests, results of processes and indicators of goals realisation. The aim of this paper, based on the results of the analysis, is to develop models for evaluation of quality and effectiveness and to define key performance indicators of MIS of budget accounting, in order to perceive the level of achievement of the goals of the system, effectiveness of processes and level of fulfillment of requirements and needs of all users groups that are significant for budge t accounting of local treasuries.
Full Text Available The aim of this research is to investigate the factors affecting organizational performance in using accounting information system through users satisfaction and integration information systems. The research respondents were 447 companies that listed in Indonesian Stock Exchange. The data are gathered through consensus method and in total there are 176 responses with complete data. Structural Equation Model (SEM is used in analyzing the data and system theory is utilized in this research. The result shows that knowledge management systems and management control system have significant influence on users satisfaction and integration information systems. Integration information system and users satisfaction has positive significant on organizational performance.
Naseem Yousif Hanna Lallo
Full Text Available In ensuring that competent graduates are produced in the universities, the course used embedding knowledge in the students, mindsets needs to be effective. However, the unusual circumstances that happened in Iraq were affected on a universities course. The revolution in information technology (IT affects most of our activations. As a result, it is important to consider the impact of IT on accounting careers. Developing accenting information system course content can generate an accountant who is armed with the knowledge and skills before entering accounting job. Also the development process required instructors have characteristics that make the integrating process of IT knowledge components in AIS course content more smoothly. Iraq is the country facing many difficulties that makes its higher education institutions (HEIs suffered from un updated learning environment and technological backwardness. This causes a low level of accounting graduates’ knowledge and in turn leads to led to consider the Iraqi accountant incapable of working with international organizations and companies or conducting was it professionally. The aim of this paper is to explain the role of IT knowledge elements in developing AIS course content in Iraqi HEIs with considering the moderate effect of the instructors’ characteristics. Furthermore, this paper discusses the development and validation of the quantitative instrument (questionnaire for IT knowledge elements in Iraqi HEIs. Moreover, the reliability of the constructs is also discussed.
Full Text Available Regional development is a concept that aims at stimulating and diversifying economic activities, stimulating private sector investment and it contributes to reducing unemployment and improving living standards. To achieve these goals accounting and tax policies are necessary to allow private operators to realize taxable income, to create jobs for people and to pay taxes and contributions due to the State budget. The State must reinvest a part of the resources collected to the community in order to improve infrastructure, education and health, thus contributing to regional development. Changes in tax law and accounting adopted in Romania during 2009-2014 are regarded as tax breaks for companies created to ensure economic growth, dynamic and sustainable through efficient use of regional and local potential. In this paper we analyze the influence of the accounting and fiscal system on the regional development given that these measures do not always achieve their objectives established companies having benefit from the application of various tax measures. The paper will present the main changes of the tax and accounting systems and their impact on the regional development in Romania and the consequences resulting in implementing these measures.
Francis Chinedu Egbunike
Full Text Available Carbon accounting consists of a combination of advanced cost allocation techniques such as activity-based management and life-cycle costing; that improve the identification and assignments of carbon-related expenses and overheads to such objects as products, services, customers and organizational processes. The study therefore sets out to find the role of carbon accountant in corporate management systems. Data used for this investigation were collected from primary and secondary sources. Primary data are first-hand information from respondents while Secondary data include textbook, Annual Reports and financial statements and internet facilities. The study employed descriptive survey and ex-post facto research design and the formulated hypotheses were tested by use of T-Test and OLS Regression. Based on the analysis and the hypothesis tested, it showed that there is a statistically significant relationship between carbon accounting and corporate performance of selected quoted Manufacturing Companies and based on this findings, it was recommended amongst others that, adaptation to conditions that include long-term changing dynamics of the natural environment should be encouraged and the focus of finance and accounting system should not only cover short-term outcomes and management of short-term costing, reporting and disclosure but also long-term climate risks.
Dutta, Dushmanta; Vaze, Jai; Kim, Shaun; Hughes, Justin; Yang, Ang; Teng, Jin; Lerat, Julien
Existing global and continental scale river models, mainly designed for integrating with global climate models, are of very coarse spatial resolutions and lack many important hydrological processes, such as overbank flow, irrigation diversion, groundwater seepage/recharge, which operate at a much finer resolution. Thus, these models are not suitable for producing water accounts, which have become increasingly important for water resources planning and management at regional and national scales. A continental scale river system model called Australian Water Resource Assessment River System model (AWRA-R) has been developed and implemented for national water accounting in Australia using a node-link architecture. The model includes major hydrological processes, anthropogenic water utilisation and storage routing that influence the streamflow in both regulated and unregulated river systems. Two key components of the model are an irrigation model to compute water diversion for irrigation use and associated fluxes and stores and a storage-based floodplain inundation model to compute overbank flow from river to floodplain and associated floodplain fluxes and stores. The results in the Murray-Darling Basin shows highly satisfactory performance of the model with median daily Nash-Sutcliffe Efficiency (NSE) of 0.64 and median annual bias of less than 1% for the period of calibration (1970-1991) and median daily NSE of 0.69 and median annual bias of 12% for validation period (1992-2014). The results have demonstrated that the performance of the model is less satisfactory when the key processes such as overbank flow, groundwater seepage and irrigation diversion are switched off. The AWRA-R model, which has been operationalised by the Australian Bureau of Meteorology for continental scale water accounting, has contributed to improvements in the national water account by substantially reducing accounted different volume (gain/loss).
Full Text Available This article is one in a series of two publications concerning companies’ detection of accounting engineering operations in use. Its conclusions and methods may be applied to external auditing procedures. The aim of the present duo-article is to define a method of statistical analysis that could identify procedures falling within the scope of a framework herein defined as accounting engineering. This model for analysis is meant to be employed in these aspects of initial financial and accounting audit in a business enterprise that have to do with isolating the influence of variant accounting solutions, which are a consequence of the settlement method chosen by the enterprise. Materials for statistical analysis were divided into groups according to the field in which a given company operated. In this article, we accept and elaborate on the premise that significant differences in financial results may be solely a result of either expansive policy on new markets or the acquisition of cheaper sources for operating activities. In the remaining cases, the choice of valuation and settlement methods becomes crucial; the greater the deviations, the more essential this choice becomes. Even though the research materials we analyze are regionally-conditioned, the model may find its application in other accounting systems in the country, provided that it has been appropriately implemented. Furthermore, the article defines an innovative concept of variant accounting.
Full Text Available This article is one in a series of two publications concerning detection of accounting engineering operations in use. Its conclusions and methods may be applied to external auditing procedures. The aim of the present duo-article is to define a method of statistical analysis that could identify procedures falling within the scope of a framework herein defined as accounting engineering. This model for analysis is meant to be employed in these aspects of initial financial and accounting audit in a business enterprise that have to do with isolating the influence of variant accounting solutions, which are a consequence of the settlement method chosen by the enterprise. Materials for statistical analysis were divided into groups according to the field in which a given company operated. In this article, we accept and elaborate on the premise that significant differences in financial results may be solely a result of either expansive policy on new markets or the acquisition of cheaper sources for operating activities. In the remaining cases, the choice of valuation and settlement methods becomes crucial; the greater the deviations, the more essential this choice becomes. Even though the research materials we analyze are regionally-conditioned, the model may find its application in other accounting systems, provided that it has been appropriately implemented. Furthermore, the article defines an innovative concept of variant accounting.
Fernandez Moreno, Sonia; Estrada Oyuela, Miguel E.
The Brazilian-Argentine Agency (ABACC) and the 'Common System of Accounting and Control of Nuclear Materials' (SCCC) are the result of a process started with nuclear cooperation between Argentina and Brazil. The SCCC reflects a common policy of transparency established by a Bilateral Agreement. Its insertion in the global context was made through a Quadripartite Agreement (Argentina, Brazil, ABBAC, IAEA). This paper describes the role of the State System of Accounting and Control (SSAC) in the framework established in the Bilateral and the Quadripartite Safeguards Agreements and in the context of new trends and perspectives in international safeguards. It could also serve as a example for initiatives in other regions. (author)
Foley, Walter; Harr, Gordon
The purpose of this manual is to serve the needs of a data processing facility in the operation of a management information system (MIS). Included in the manual are system flowcharts, job control language, and system documentation. The system has been field tested and operates under IBM System 360/Model 65-05-MVT-HASP. The programing language is…
Wil van Erp
The purpose of this study is to explore why and how Management Accounting and Control Systems (MACS) enact and are enacted upon in the Dutch branch of nursing homes, homes for the elderly and home care. In search for answers, this study chooses an actor-network theory (ANT) perspective combined with
Jose Melchor Medina-Quintero
Full Text Available Technology and the accounting information systems are implemented in an organization with the aim of improving their efficiency. Companies spend large amounts of money on these tools every year in order to improve their organizational performance. The aim of this research is to determine the influence of SMEs’ technological alignment, information management and technological infrastructure on the performance of an institution (innovation and productivity in which accounting information systems are used. An empirical study is conducted in enterprises belonging to the service, commercial and industrial sectors in Ciudad Victoria, México, with the help of the SmartPLS statistical tool. The results mainly show that technology has helped raise productivity (improvement in administrative activities, in decision-making and in the use of generated information.
Essentially three types of measuring instruments are used in plutonium accountability systems: (1) the bubblers, for measuring the total volume of liquid in the holding tanks, (2) coulometers, titration apparatus and calorimeters, for measuring the concentration of plutonium; and (3) spectrometers, for measuring isotopic composition. These three classes of instruments are modeled and analyzed. Finally, the uncertainty in the estimation of total plutonium in the holding tank is determined
The course was developed to provide practical training in the implementation and operation of a national system of nuclear materials accountability and control that satisfies both national and international safeguards requirements. Major emphasis for the 1982 course was placed on methods for safeguarding reactor facilities - both research reactors and power reactors plus their associated spent-fuel fuel storage. Separate abstracts have been prepared for 23 of the sessions; one of the remaining sessions had been previously abstracted
Arkhipkin, D.; Betts, W.; Lauret, J.; Shiryaev, A.
Cyber security requirements for secure access to computing facilities often call for access controls via gatekeepers and the use of two-factor authentication. Using SSH keys to satisfy the two factor authentication requirement has introduced a potentially challenging task of managing the keys and their associations with individual users and user accounts. Approaches for a facility with the simple model of one remote user corresponding to one local user would not work at facilities that require a many-to-many mapping between users and accounts on multiple systems. We will present an SSH key management system we developed, tested and deployed to address the many-to-many dilemma in the environment of the STAR experiment. We will explain its use in an online computing context and explain how it makes possible the management and tracing of group account access spread over many sub-system components (data acquisition, slow controls, trigger, detector instrumentation, etc.) without the use of shared passwords for remote logins.
Arkhipkin, D; Shiryaev, A; Betts, W; Lauret, J
Cyber security requirements for secure access to computing facilities often call for access controls via gatekeepers and the use of two-factor authentication. Using SSH keys to satisfy the two factor authentication requirement has introduced a potentially challenging task of managing the keys and their associations with individual users and user accounts. Approaches for a facility with the simple model of one remote user corresponding to one local user would not work at facilities that require a many-to-many mapping between users and accounts on multiple systems. We will present an SSH key management system we developed, tested and deployed to address the many-to-many dilemma in the environment of the STAR experiment. We will explain its use in an online computing context and explain how it makes possible the management and tracing of group account access spread over many sub-system components (data acquisition, slow controls, trigger, detector instrumentation, etc.) without the use of shared passwords for remote logins
Hussein Mohammed Alrabba
Full Text Available The paper seeks to counter several functionalities of the Enterprise Resource Planning system as brought up in the title. Essentially, the system’s role will be viewed in the perspective of regenerating better accounting practices in an advanced business setting and considering the size of the enterprise. However, a satisfying part of the paper attempts to bring out a clear depiction of the Enterprise Resource Planning paradigm/system as the main tool to take any credit made in the business accounts mechanics and base criteria. Subsequently, through this paper, all the roles of the tool at hand in enhancing accounting practices will substantially be played up. This research uses Jordan as the suitable setting for the realization of ERP’s comprehensive capabilities. An empirical research on Jordanian mining industry is used for sampling results as well as a theoretical critical review on the organisations adoption of the ERP system on their accounting systems (Naash & Khamis, 2009. Similarly, the Jordanian banks are briefly highlighted on a theoretical mode in phase of testing the both the alternative and null hypothesis. The empirical study is analyzed using a custom bucketing methodology on measuring the trends in the open-ended questions and attributed to efficiency. The latter are the variables tested on the open-ended questions. On the other hand, the closed questions are subjected to the analysis of variance (ANOVA where the variances between the “yes” and “no” responses is checked. The two analytical approaches of the questionnaires yields are interrelated because of the homogeneity of the question types. Objectively, the null hypotheses Hₒ is tested by implying on the risk factors and challenges facing the system implementation in the organization; it is from the corresponding findings where the research infer its recommendations. The alternative hypotheses Hɪ implicates on the massive encroachments of ERP on the Jordanian
An approach to a design of nuclear materials accounting sysyem for a complex facility in Japan is discussed. Near-real-time materials accountancy model studied at the PNC reprocessing plant is described. Main features of the computerized nuclear materials accounting system are considered as well as the PROMAC - C code algorithm for statistical data processing is presented. 18 refs., 5 figs., 1 tab
Full Text Available In the previous papers the process of structuring the Life support system to consider the essential meaning of the ubiquitous system has been presented. There the Life support system is shown as it is synthesized from the Expanded EMR and on the basis of such an essential concept of the ubiquitous system as it is in the recovery of lost functions of ordinary persons. The Life support system has been described to be synthesized with embedding the communication system for the handicapped people as a module, and as such an example of the embedded comunication system as a module the "YUBITSUKIYI" system has been described. Considering the synthesis of the Life support system the transmission structure of information of this system has been needed to be studied, and there some concepts over the ordinary Shannon
Anderson, L.K.; Boor, M.G.; Hurford, J.M.; Landry, R.P.; Martinez, B.J.; Solem, A.M.; Whiteson, R.; Zardecki, A.
Nuclear facilities that handle and process nuclear materials are required to track their nuclear holdings and to keep adequate records that manage and control the inventory of those holdings. The complexity of a system that does this job is directly proportional to the complexity of the facility's operations. This paper describes an approach to computerized materials protection, control, and accountability (MPC and A) that was introduced by Los Alamos National Laboratory (LANL) in the fall of 1997. This new system, E/Z MAS, is the latest addition to the LANL suite of computerized MPC and A tools, which also includes the CoreMAS system. E/Z MAS was initially designed to address the needs of those facilities that have small to modest MPC and A needs but has been expanded to provide full functionality for any facility. The system name, E/Z MAS, reflects the system's easy-to-use characteristics, which include ease of installation and ease of software maintenance. Both CoreMAS and E/Z MAS have been provided to facilities in the Former Soviet Union to assist them in implementing a computerized MPC and A system that meets their needs. In this paper the authors will address the functionality of CoreMAS and E/Z MAS, and an argument in favor of intranet-based material control and accountability will be advanced
Nishimura, Hideo; Nishizawa, Satoshi
This paper describes the design concept and the current status of an integrated system for nuclear material accountancy and control, which is under development at JAERI. We, at JAERI, have decided to update the current system for material accountancy and control and to develop the integrated new system with a consolidated data base in order to augment transparency, credibility and promptness of the system, to materialize a prudent control of obligations required by bilateral nuclear cooperation agreements, and to give information for the physical protection, safely handling, property control and cost-effective use of nuclear material and for public relations. The system is composed of two work-stations operated by UNIX, one for implementation and the other for development, and many terminals located at the headquarters, administrative offices, and research facilities and laboratories. It is connected with a mainframe computer. There are many files on the data base to record inventory changes, book and physical inventories, and statistics on material balances. These files are controlled by a commercial data base management system which enables us to make access to data on the files with a simple query language, spread sheet type software or an application program. (author)
Svalkvist, A.; Baath, M.
Adding noise to clinical radiographs to simulate dose reduction can be used to investigate the relationship between dose level and clinical image quality without exposing patients to additional radiation. The purpose of the present paper was to examine the benefits of using a method that accounts for detective quantum efficiency (DQE) variations that may occur in different dose ranges in the simulated dose reduction process. A method initially intended for simulated dose reduction in tomo-synthesis was applied to extremely low-dose posterio-anterior radiographs of an anthropomorphic chest phantom, selected from a group of projection images included in a tomo-synthesis examination and compared with a previous method that do not account for DQE variations. A comparison of images simulated to be collected at a lower dose level (73% of the original dose level) and images actually collected at this lower dose level revealed that the error in the integrated normalised noise power spectrum was smaller than 4% for the method that accounts for DQE variations in the simulated dose reduction, whereas the error was larger than 20% for the previous method. This indicates that an increased validity in dose reduction simulation of digital radiographic systems is obtained with a method accounting for DQE variations. (authors)
Liege Moraes do Carmo
Full Text Available This study aims to examine the importance of obtaining skills in Information Systems (IS and Information Technology (IT for undergraduate students in Accounting from the gender perspective. The sample consisted of undergraduate students in Accounting of six Higher Education Institutions (HEIs located in the state of Rio de Janeiro, divided by gender (male and female. The data collection instrument chosen was the questionnaire, which was distributed between November and December 2014 and was based on the Model Accounting Curriculum Revised (MACR proposed for accountants UN / UNCTAD / ISAR. The data were analyzed using descriptive statistics and the Mann-Whitney test. It has been found that the students from the HEIs surveyed realize the high importance that the possession of skills related to SI and IT has to his academic training regardless of gender issues. In contrast, it appears that female respondents attributed higher levels of importance to obtain knowledge about communications softwares and about softwares that are for generally use while the males turn to more specific softwares applied to business solutions.
... for the Cost of Government Aircraft § 102-33.195 Do we need an automated system to account for... automated system to account for aircraft costs by collecting the cost data elements required by the Federal... through FAIRS, but are not required to have an automated system (see §§ 102-33.435 and 102-33.440 for the...
MORRIS, J.T.; BINELLO, S.; D OTTAVIO, T.; KATZ, R.A.
A heightened awareness of cybersecurity has led to a review of the procedures that ensure user accountability for actions performed on the computers of the Collider-Accelerator Department (C-AD) Control System. Control system consoles are shared by multiple users in control rooms throughout the C-AD complex. A significant challenge has been the establishment of procedures that securely control and monitor access to these shared consoles without impeding accelerator operations. This paper provides an overview of C-AD cybersecurity strategies with an emphasis on recent enhancements in user authentication and tracking methods
Lewis, J.C.; Maltsev, V.; Singh, S.P.
The Industrial Zone at the Russian Federal Nuclear Center/All-Russian Scientific Research Institute of Experimental Physics (RFNC/VNEEF) consists of ten guarded areas with twenty two material balance areas (A and As). The type of facilities in the Industrial Zone include storage sites, machine shops, research facilities, and training facilities. Modernization of the Material Protection, Control and Accounting (MPC and A) System at the Industrial Zone started in 1997. This paper provides a description of, the methodology/strategy used in the upgrade of the MFC and A system
MORRIS,J.T.; BINELLO, S.; D OTTAVIO, T.; KATZ, R.A.
A heightened awareness of cybersecurity has led to a review of the procedures that ensure user accountability for actions performed on the computers of the Collider-Accelerator Department (C-AD) Control System. Control system consoles are shared by multiple users in control rooms throughout the C-AD complex. A significant challenge has been the establishment of procedures that securely control and monitor access to these shared consoles without impeding accelerator operations. This paper provides an overview of C-AD cybersecurity strategies with an emphasis on recent enhancements in user authentication and tracking methods.
Ingermanson, R.S.; Proctor, A.E.
An automated accountability system for special nuclear materials (SNM) is under development at Argonne National Laboratory-West. Phase I of the development effort has established the following basic features of the system: a unique file organization allows rapid updating or retrieval of the status of various SNM, based on batch numbers, storage location, serial number, or other attributes. Access to the program is controlled by an interactive user interface that can be easily understood by operators who have had no prior background in electronic data processing. Extensive use of structured programming techniques make the software package easy to understand and to modify for specific applications. All routines are written in FORTRAN
Nuclear security deals with prevention against theft and diversion of nuclear materials and sabotage against nuclear materials or installations. It is based on provisions of physical protection of nuclear materials and facilities complemented by: - Provisions for accounting for and control to prevent and, where appropriate, detect loss, theft or diversion of nuclear materials; - The nuclear safety provisions to protect nuclear materials and facilities against sabotage. Safeguards are based on the statements and accounting controls in the facilities. The respective aim of EURATOM and IAEA controls is to verify afterwards the respect for the declared use of materials or political commitments undertaken by States under the non-proliferation purpose. However, EURATOM and IAEA controls are not exercised at all facilities (including those working for defence purposes) or in respect of all nuclear materials subject to the French national control. In addition, these international safeguards do not deal with physical protection of nuclear materials which is the sole responsibility of the State. The state control, implemented in France, is positioned upstream to the international controls. It aims to prevent, deter and detect the loss, theft or diversion of nuclear materials in installations or during transport. It places the responsibility of a possible diversion at the operator level. It is made of different components that complement each other and form a coherent whole. This includes: - physical protection; - accounting for and control; - inspections. The physical protection system has to protect nuclear materials against a malicious act. Malicious act means a theft or diversion of nuclear material or an act of sabotage affecting nuclear materials or facilities which could lead to radiological releases into the environment. The accounting for and control system of nuclear materials has to allow the continuous and accurate knowledge of the quantity, quality and location
Asatiani, Aleksandre; Penttinen, Esko
The accounting industry is being disrupted by the introduction of cloud-based accounting information systems (AIS) that allow for a more efficient allocation of work between the accountant and the client company. In cloud-based AIS, the accountant and the client company as well as third parties such as auditors can simultaneously work on the data in real time. This, in turn, enables a much more granular division of work between the parties. This teaching case considers Kluuvin Apteekki, a sma...
Full Text Available The study aims to determine characteristics of Indonesian sugar industries as well as the influence of the implementation of computer-based accounting information system CBAIS to the quality of accounting information and managerial performance of the sugar industries of Indonesia. The research method was a survey with the research type was a descriptive and verificative. The research population were sugar industries in Indonesia. Data consists of primary and secondary data. Data were analyzed making use of linear regression. This study shows that the sugar millsindustries of Indonesia are mostly located in Java. Most of the sugar industries either in Java or outside Java are owned the central government in the form of state-owned enterprises and the rest is privately owned. Most of them making use of a business area with a mixed pattern between the right to cultivate and the right to build. Most of sugar industries gained canes in two ways namely planted by its company and bought from farmers. Then the first variable the application of CBAIS of sugar industries is still categorized sufficient which indicates the condition is not very bad or not very good. The others the quality of accounting information of sugar industries is good category and its managerial performance is also good. The three variables above have not shown the ideal category namely is very good category. The application of CBAIS significantly affects on the quality of accounting information and the accounting information quality significantly influences on managerial performance of sugar industries.
Implementing an EU system of accounting for ecosystems and their services. Initial proposals for the implementation of ecosystem services accounts (Report under phase 2 of the knowledge innovation project on an integrated system of natural capital and ecosystem services accounting in the EU)
LA NOTTE ALESSANDRA; VALLECILLO RODRIGUEZ SARA; POLCE CHIARA; ZULIAN GRAZIA; MAES JOACHIM
The Knowledge Innovation Project on an Integrated system of Natural Capital and ecosystem services Accounting (KIP INCA) aims to work in line with the UN System of Environmental-Economic Accounting- Experimental Ecosystem Accounts (SEEA EEA) and also to propose how the approaches to accounting can be further developed based on experience in the EU. The Technical Recommendations of SEEA EEA make proposals on how to develop accounting tables of ecosystem extent, asset, condition and service sup...
Kustiyo, K.; Roswintiarti, O.; Tjahjaningsih, A.; Dewanti, R.; Furby, S.; Wallace, J.
Land use and forest change, in particular deforestation, have contributed the largest proportion of Indonesia's estimated greenhouse gas emissions. Indonesia's remaining forests store globally significant carbon stocks, as well as biodiversity values. In 2010, the Government of Indonesia entered into a REDD+ partnership. A spatially detailed monitoring and reporting system for forest change which is national and operating in Indonesia is required for participation in such programs, as well as for national policy reasons including Monitoring, Reporting, and Verification (MRV), carbon accounting, and land-use and policy information. Indonesia's National Carbon Accounting System (INCAS) has been designed to meet national and international policy requirements. The INCAS remote sensing program is producing spatially-detailed annual wall-to-wall monitoring of forest cover changes from time-series Landsat imagery for the whole of Indonesia from 2000 to the present day. Work on the program commenced in 2009, under the Indonesia-Australia Forest Carbon Partnership. A principal objective was to build an operational system in Indonesia through transfer of knowledge and experience, from Australia's National Carbon Accounting System, and adaptation of this experience to Indonesia's requirements and conditions. A semi-automated system of image pre-processing (ortho-rectification, calibration, cloud masking and mosaicing) and forest extent and change mapping (supervised classification of a 'base' year, semi-automated single-year classifications and classification within a multi-temporal probabilistic framework) was developed for Landsat 5 TM and Landsat 7 ETM+. Particular attention is paid to the accuracy of each step in the processing. With the advent of Landsat 8 data and parallel development of processing capability, capacity and international collaborations within the LAPAN Data Centre this processing is being increasingly automated. Research is continuing into improved
Full Text Available As Radu said (2009, pag. 91  logical approach developed by accounting, presentation of an exact image of the heritage, the financial situation and financial results, based on a rational thought, a gradual knowledge domain investigated, concepts, tools and processes that allow a better understanding of the essence of economic phenomena and processes. Theoretical framework brings together a number of concepts that are considered fundamental to regulatory or accounting systems applied at the level of the entity to have clearly specified the coordinates of the base and are able to achieve cohesion between the objective of financial statements as true and fair view, financial information and policy characteristics and estimation techniques as a form of expression towards the recognition and presentation of economic reality. The author considers, in the context of the defined system applied within the accounting entities in general, that principles, presents not only a crucial premise, as well as needed necessity in order to show an exact image of the performance and financial position of the entity.
Ibrahim Mohd Tarmizi
Full Text Available Theories are developed to explain an observed phenomenon in an effort to understand why and how things happen. Theories thus, use latent variables to estimate conceptual parameters. The level of abstraction depends, partly on the complexity of the theoretical model explaining the phenomenon. The conjugation of directly-measured variables leads to a formation of a first-order factor. A combination of theoretical underpinnings supporting an existence of a higher-order components, and statistical evidence pointing to such presence adds advantage for the researchers to investigate a phenomenon both at an aggregated and disjointed dimensions. As partial least square (PLS gains its tractions in theory development, behavioural accounting discipline in general should exploit the flexibility of PLS to work with the higher-order factors. However, technical guides are scarcely available. Therefore, this article presents a PLS approach to validate a higher-order factor on a statistical ground using accounting information system dataset.
Bühler, Andreas; Wallenburg, Carl Marcus; Wieland, Andreas
Purpose: This paper aims to investigate the role of upper management in designing performance measurement systems (PMS) that account for external turbulence of the organization and to show how this PMS design for turbulence impacts organizational resilience and distribution service performance....... Design/methodology/approach: Hypotheses are developed by integrating management accounting and strategic management perspectives into supply chain management and subsequently tested based on data from 431 logistics organizations (i.e. both logistics companies and internal logistics departments...... distribution service performance. Originality/value: This paper is the first to introduce the concept of PMS design for turbulence to the literature and to show that it is relevant for supply chain risk management by fostering the capabilities and the performance of logistics organizations. Further...
Moreira, Jose Pontes
The Nuclear Material Control and Accounting Systems in uranium conversion operations are described. The conversion plant, uses ammonium diuranate (ADU), as starting material for the production of uranium hexafluoride. A combination of accountability and verification measurement is used to verify physical inventory quantities. Two types of inspection are used to minimize the measurements uncertainty of the Material Unaccounted For (MUF) : Attribute inspection and Variation inspection. The mass balance equation is the base of an evaluation of a Material Balance Area (MBA). Statistical inference is employed to facilitate rapid inventory taking and enhance material control of Safeguards. The calculation of one sampling plan for a MBA and the methodology of inspection evaluation are also described. We have two kinds of errors : no detection and false delation. (author)
Full Text Available This article examines the evolution of approaches to the financial sector display as a part of the economy on the conceptual basis of the System of National Accounts. The main prerequisites for the formation of SNA are revealed. The formation of the methodology of national accounting and the impact of the development of economic theory on it are traced. The role and interconditionality of the Keynes' macroeconomic theory as a methodological basis of the SNA and the SNA as an empirical basis of macroeconomics are defined. The international standards SNA-1953, SNA-1968, SNA-1993 and SNA-2008; the features of presentation of the financial sector and its subsectors composition in standards are analysed.
Picard, R.R.; Hafer, J.F.; Pillay, K.K.S.; Takahashi, S.; Ohtani, T.; Eguchi, K.; Seya, M.
A joint effort by the Los Alamos National Laboratory and the Power Reactor and Nuclear Fuel Development Corporation of Japan examines materials accounting for the Plutonium Fuel Production Facility. A unique feature of the systems work is a sophisticated data generator. This software follows individual items throughout the process, creating detailed data files for variance propagation. The data generator deals with user-specified process operations and handles related accounting problems, such as the tracking of individual measurements through numerous blending and splitting procedure, frequent decay correction (important for large inventories), scrap recovery, and automated determination of static inventory. There is no need to rely on simplified assumptions regarding process operation and material measurement. Also, the joint study applies recent theoretical work on stratified inspection of nonhomogeneous inventories and sequential analysis of MUF -- D. 4 refs
Mohammad Hossein Mehrolhassani
Full Text Available Background Provincial Health Accounts (PHA as a subset of National Health Accounts (NHA present financial information for health sectors. It leads to a logical decision making for policy-makers in order to achieve health system goals, especially Fair Financial Contribution (FFC. This study aimed to examine Health Accounts in Kerman Province. Methods The present analytical study was carried out retrospectively between 2008 and 2011. The research population consisted of urban and rural households as well as providers and financial agents in health sectors of Kerman Province. The purposeful sampling included 16 provincial organizations. To complete data, the report on Kerman household expenditure was taken as a data source from the Governor-General’s office. In order to classify the data, the International Classification for Health Accounts (ICHA method was used, in which data set was adjusted for the province. Results During the study, the governmental and non-governmental fund shares of the health sector in Kerman were 27.22% and 72.78% respectively. The main portion of financial sources (59.41 was related to private household funds, of which the Out-of-Pocket (OOP payment mounted to 92.35%. Overall, 54.86% of all financial sources were covered by OOP. The greatest portion of expenditure of Total Healthcare Expenditures (THEs (65.19% was related to curative services. Conclusion The major portion of healthcare expenditures was related to the OOP payment which is compatible with the national average rate in Iran. However, health expenditure per capita, was two and a half times higher than the national average. By performing the Family Physician Program (FPP and emphasizing Social Determinant of Health (SDH approach in the Iranian health system, the portion of OOP payment and curative expenditure are expected to be controlled in the medium term. It is suggested that PHA should be examined annually in a more comprehensive manner to monitor
Mehrolhassani, Mohammad Hossein; Jafari, Mohammad; Zeinali, Javad; Ansari, Mina
Provincial Health Accounts (PHA) as a subset of National Health Accounts (NHA) present financial information for health sectors. It leads to a logical decision making for policy-makers in order to achieve health system goals, especially Fair Financial Contribution (FFC). This study aimed to examine Health Accounts in Kerman Province. The present analytical study was carried out retrospectively between 2008 and 2011. The research population consisted of urban and rural households as well as providers and financial agents in health sectors of Kerman Province. The purposeful sampling included 16 provincial organizations. To complete data, the report on Kerman household expenditure was taken as a data source from the Governor-General's office. In order to classify the data, the International Classification for Health Accounts (ICHA) method was used, in which data set was adjusted for the province. During the study, the governmental and non-governmental fund shares of the health sector in Kerman were 27.22% and 72.78% respectively. The main portion of financial sources (59.41) was related to private household funds, of which the Out-of-Pocket (OOP) payment mounted to 92.35%. Overall, 54.86% of all financial sources were covered by OOP. The greatest portion of expenditure of Total Healthcare Expenditures (THEs) (65.19%) was related to curative services. The major portion of healthcare expenditures was related to the OOP payment which is compatible with the national average rate in Iran. However, health expenditure per capita, was two and a half times higher than the national average. By emphasizing on Social Determinant of Health (SDH) approach in the Iranian health system, the portion of OOP payment and curative expenditure are expected to be controlled in the medium term. It is suggested that PHA should be examined annually in a more comprehensive manner to monitor initiatives and reforms in healthcare sector.
Carlson, R.L.; Bair, W.J.; Larson, G.F.; Serier, M.N.; Woehle, B.A.
In November 1980, Westinghouse Hanford Company installed the initial version of the Safeguards Active Response Inventory System (SARIS). It was designed as an advanced accountability system to meet the needs of process, safeguards, criticality, safety, and inventory control. A single database translates information about a quantity of nuclear material into the language used by process operators or accountants. Modifications made through functions that model the process automatically generate changes in nuclear material reports, including input of transactions to the NMMSS system at Oak Ridge, Tennessee. During the past two years, the user attitude about SARIS has improved, largely due to the changes implemented in four major additions. Problems encountered during development include: obtaining accurate and complete data to load the database, slow computer response, insufficient training of users before system implementation, and functions that did not exactly meet the user's needs. The benefits of SARIS have included: consistency in data reporting, fewer errors due to immediate resolution of discrepancies, a standardized audit trail, and elimination of manual methods. The most important improvement is a reporting scheme that enables rapid conduction and reconciliation of physical inventories
Eggers, R F; Brouns, R J; Bryant, J L; Davenport, L C; Brite, D W; Kinnison, R R; Fager, J E; Williams, R C; Wilson, R L
Proposed regulations for NRC licensees authorized to possess and process formula quantities of strategic special nuclear material (SSNM) would require each licensee to implement a material control and accounting (MC and A) system capable of prompt loss detection and alarm resolution. In support of the loss detection and alarm response activities an overcheck program would also be implemented. This program would include personnel qualification and training, quality control, inventory verification and shipper-receiver transaction verification. However, the frequeny of physical inventory verification would be about once per year rather than once every two months. In addition MC and A activities would include procedures for the prevention and detection of data falsification and other forms of deceit that might undermine the performance of the loss detection and response systems. This report provides examples of prompt accountability systems for four plants: mixed oxide fuel fabrication, uranium hexafluoride conversion, high enriched uranium fuel fabrication, and high enriched uranium scrap recovery. Purpose of this report is to provide guidance to the MC and A system designer and evaluator on how the proposed requirements might be met.
Eggers, R.F.; Brouns, R.J.; Bryant, J.L.; Davenport, L.C.; Brite, D.W.; Kinnison, R.R.; Fager, J.E.; Williams, R.C.; Wilson, R.L.
Proposed regulations for NRC licensees authorized to possess and process formula quantities of strategic special nuclear material (SSNM) would require each licensee to implement a material control and accounting (MC and A) system capable of prompt loss detection and alarm resolution. In support of the loss detection and alarm response activities an overcheck program would also be implemented. This program would include personnel qualification and training, quality control, inventory verification and shipper-receiver transaction verification. However, the frequeny of physical inventory verification would be about once per year rather than once every two months. In addition MC and A activities would include procedures for the prevention and detection of data falsification and other forms of deceit that might undermine the performance of the loss detection and response systems. This report provides examples of prompt accountability systems for four plants: mixed oxide fuel fabrication, uranium hexafluoride conversion, high enriched uranium fuel fabrication, and high enriched uranium scrap recovery. Purpose of this report is to provide guidance to the MC and A system designer and evaluator on how the proposed requirements might be met
Carlson, R.L.; Bair, W.J.; Larson, G.F.; Serier, M.N.; Woehle, B.A.
In November 1980, Westinghouse Hanford Company installed the initial version of the Safeguards Active Response Inventory System (SARIS). It was designed as an advanced accountability system to meet the needs of process, safeguards, criticality, safety, and inventory control. A single database translates information about a quantity of nuclear material into the language used by process operators or accountants. Modifications made through functions that model the process automatically generate changes in nuclear material reports, including input of transactions to the NMMSS system at Oak Ridge, Tennessee. During the past two years, the user attitude about SARIS has improved, largely due to the changes implemented in four major additions. Problems encountered during development include: obtaining accurate and complete data to load the database, slow computer response, insufficient communication between users and developers, insufficient training of users before system implementation, and functions that did not exactly meet the user's needs. The benefits of SARIS have included: consistency in data reporting, fewer errors due to immediate resolution of discrepancies, a standardized audit trail, and elimination of manual methods. The most important improvement is a reporting scheme that enables rapid conduction and reconciliation of physical inventories
Yeghiazaryan, L.V.; Hakobyan, S.G.; Gharibyan, G.V.; Harutyunyan, G.S.; Galstyan, G.H.
The description of the power systems operation stability failure caused by the system significant emergency states occurred during the last working period in Armenian and USA power systems is performed. With the use of PSSTME-31 software portfolio of Siemens Firm a design model is developed and transient electromechanical process calculations for Armenian power system are performed. The accuracy of the model is checked by comparing real-time transient state parameters and their reproduction calculation results.The Armenia - Iran current power transmission lines permissible limit under the condition of the static and dynamic stability requirements and in case of the new thermal power units maintenance are defined
Muhannad Akram Meqbel Ahmad; Ashraf Mohammad Salem Alrjoub
This study tests the head of departments’ perception towards the relationship between applying accounting information systems and production activities. The results show a positive significant relationship between AIS and production activities (i.e. production design, production planning and control, production operation and cost accounting).This study recommends that using modern methods to develop the skills of the interaction between the users of accounting information systems and between ...
Crawford, J M; Ehinger, M H; Joseph, C; Madeen, M L
Development work on a computerized system for nuclear materials control and accounting in a nuclear fuel reprocessing plant is described and evaluated. Hardware and software were installed and tested to demonstrate key measurement, measurement control, and accounting requirements at accountability input/output points using natural uranium. The demonstration included a remote data acquisition system which interfaces process and special instrumentation to a cenral processing unit.
... costs through activity-based costing and management. The system must deliver timely, integrated data for management purposes to permit understanding of total weapon costs, provide a basis for estimating costs of future systems, and feed other tools for life-cycle cost management.
A. E. Lyapin
Full Text Available The article is devoted to those aspects of the system of national accounts, which together perform the role of information base of tax statistics. In our time, the tax system is one of the main subjects of the discussions about the methods and directions of its reform.Taxes are one of the main factors of regulation of the economy and act as an incentive for its development. Analysis of tax revenues to the budgets of different levels will enable to collect taxes and perform tax burden for various industries. From the amount of tax revenue it is possible to judge scales of reproductive processes in the country. It should be noted that taxes in the SNA are special. As mentioned earlier, in the SNA, taxes on products are treated in the form of income. At the same time, most economists prefer, their consideration in the form of consumption taxes, and taxes on various financial transactions (for example: taxes on the purchase/sale of securities are treated as taxes on production, including in cases when there are no services. It would be rational to revise and amend the SNA associated with the interpretation of all taxes and subsidies, to ensure better understanding and compliance with user needs.Taxes are an integral part of any state and an indispensable element of economic relations of any society. In turn, taxes and the budget are inextricably linked, as these relations have a clearly expressed, objective bilateral character. Taxes are the main groups of budget revenues, which makes it possible to finance all the government agencies and expenditure items, as well as the implementation of institutional subsidy units that make up the SNA sector “non-financial corporations”.The second side story is that taxes – a part of the money that is taken from producers and households. The total mass of taxes depends on the composition of taxes, tax rates, tax base and scope of benefits. The bulk of tax revenues also depends on possible changes in
Full Text Available This study considers an intelligent control system to integrate flexibly its components by using weighted information where the system evaluation is reflected. Such system evaluates the information flowing through the components and converts them by weighting depending on the degree of importance. Integration of components based on the system evaluation enables a system consisting of them to realize various, flexible and adaptive control. In this study, the intelligent control method is applied to a swing up and stabilization control problem of a number of cart and pendulum systems on a restricted straight guide. To stabilize the pendulum in a restricted environment, each system should realize not only a swing-up and stabilization control of the pendulum, but also a position control of the cart to avoid collision or deadlock. The experiment using a real apparatus demonstrated that the controller learning light interaction acquires egoistic character, the controller learning heavy interaction behaves altruistically, and the controller equally considering self cart and another cart becomes cooperative. In other words, these autonomous decentralized controllers can acquire various characters and flexibility for cooperation.
Regulating the nuclear activities in Turkey is at the responsibility of Turkish Atomic Energy Authority (TAEA). Under the TAEA Act, the Authority is responsible for national security and protection of the peaceful uses of nuclear energy. After signing the Safeguards Agreement with the IAEA for the application of safeguards in connection with the NPT, a State System of Accounting for and Control of Nuclear Materials (SSAC) has been established. This paper covers national safeguards activities and implementation of SSAC and activities for upgrading of national system. These activities are the part of the IAEA programme on strengthening the effectiveness and improving the efficiency of the safeguards system and on combating illicit trafficking of nuclear materials and other radioactive sources. (author)
Strickland, T.W.; Bracey, J.T.; McMahon, S.A.
A state-of-the-art Nuclear Materials Control and Accounting (NMC and A) System has been implemented and is fully operational at the Paducah Gaseous Diffusion Plant (PGDP) as of September 1994. The uranium enrichment facility is currently regulated by the Department of Energy (DOE) and is in the process of obtaining Nuclear Regulatory Commission (NRC) certification. Implementation of this system has resulted in a tremendous cost savings to the facility as well as improvements to the overall efficiency of the NMC and A department. This paper outlines the benefits of implementing a Personal Computer/Local Area Network (PC/LAN)-based system in hopes of attracting other facilities to explore and utilize its application at their sites
Full Text Available The research analyzes the international norms and practice of realization of the purpose of state audit authorities. It is established that the activities of the state audit are aimed at improving the lives of citizens, and for this purpose the control authority, through the implementation of the principles, should achieve the goals of strengthening the principles of accountability, transparency and integrity in government and public institutions, demonstrating constant importance for citizens, parliament and other stakeholders, maintaining integrity. The study of domestic legislation on state audit in relation to compliance with international norms is conducted; the gaps and inconsistencies regarding compliance with the basic principles of transparency and accountability that ensure the purpose of the control authority activities are identified. It is determined that in order to formulate reports on the results of public procurement audits for informing the public, it is necessary to improve and apply a broader methodology of risk-based audit. The article investigates the preconditions and identifies the risks of the electronic procurement system, provides their characteristics and identifies the areas, which are negatively affected by the risks. The author identifies the information components and management functions that cannot be performed qualitatively because of the existence of risks and threats; the author also specifies the procedures for internal control over the process of administration of public procurement, and if the procedures are faced with failure, it increases the identified risks. It is proved that the proposed method of identification and evaluation of the risks of the electronic public procurement system can be used not only as a verification tool but also as the basis for compilation of reports due to the grouping of violations of the negative consequences of risks for the functioning of the system. This will ensure the
Venanzi, Ilaria; Ierimonti, Laura; Ubertini, Filippo
Active mass dampers are a viable solution for mitigating wind-induced vibrations in high-rise buildings and improve occupants' comfort. Such devices suffer particularly when they reach force saturation of the actuators and maximum extension of their stroke, which may occur in case of severe loading conditions (e.g. wind gust and earthquake). Exceeding actuators' physical limits can impair the control performance of the system or even lead to devices damage, with consequent need for repair or substitution of part of the control system. Controllers for active mass dampers should account for their technological limits. Prior work of the authors was devoted to stroke issues and led to the definition of a nonlinear damping approach, very easy to implement in practice. It consisted of a modified skyhook algorithm complemented with a nonlinear braking force to reverse the direction of the mass before reaching the stroke limit. This paper presents an enhanced version of this approach, also accounting for force saturation of the actuator and keeping the simplicity of implementation. This is achieved by modulating the control force by a nonlinear smooth function depending on the ratio between actuator's force and saturation limit. Results of a numerical investigation show that the proposed approach provides similar results to the method of the State Dependent Riccati Equation, a well-established technique for designing optimal controllers for constrained systems, yet very difficult to apply in practice.
.... In September 1994, the Defense Finance and Accounting Service (DFAS) transferred the responsibility for preparing the departmental accounting reports for Department 971 appropriations to the DFAS Indianapolis Center...
Miyahira, Akiko; Tada, Kazuko; Ishima, Masatoshi; Nagao, Hidenori; Miyamoto, Tadashi; Nakagawa, Yoshiaki; Takemura, Tadamasa
Hospital administration is very important and many hospitals carry out activity-based costing under comprehensive medicine. However, nursing cost is unclear, because nursing practice is expanding both quantitatively and qualitatively and it is difficult to grasp all nursing practices, and nursing cost is calculated in many cases comprehensively. On the other hand, a nursing information system (NIS) is implemented in many hospitals in Japan and we are beginning to get nursing practical data. In this paper, we propose a nursing cost accounting model and we simulate a cost by nursing contribution using NIS data.
ZIDAN, W.I.; EL-GAMMAL, W.A.
All Safeguards agreements between the International Atomic Energy Agency (IAEA) and its Member States require the State to establish and maintain a system of accounting for and control of nuclear material subject to safeguards (SSAC) in order to keep track on nuclear materials subject to such agreements. SSACs implementation in 34 IAEA member States varying in their size of nuclear activities, international treaties and nuclear power plants ownership were studied. The study is oriented to state legal framework, SSAC authority, dependency, objectives and functions
There are 5 NPPs with 14 operating units in Ukraine as well as scientific facilities which are all under the IAEA safeguards. Although a number of important state laws concerning the use of nuclear energy and radiation safety there are still problems on computer processing of current information on accounting and control. The Y2K problem exists in relation to control and operating systems. Ukraine is ready to accept any recommendations in order to eliminate this problem. Some working groups were organised for solving the Y2K problem, each starting from different directions towards the common aim
José Díaz Montenegro
Full Text Available Most of Ecuador’s contributors don’t prepare a well elaborate tax credit application form for their IVA declarations, which lead them to give a payment that goes unnecessary above the actual value, due to the inadequate form filling. In this article, we can see that through the implementation of a simple accounting system, taxpayers can optimize their IVA declaration without breaking any current tax provision, even more, going side by side with our country’s established law.
Jonas da Silva Oliveira
Full Text Available This study examines the quantitative impact of the first-time adoption of the Portuguese Accounting Standardization System on individual annual reports of Portuguese unlisted companies in the cork and olive tree culture sector. Findings indicate that the items which showed significant changes in the transition from the previous accounting frame of reference to the Portuguese Accounting Standardization System are mainly those regarding to biological assets, inventories, liabilities, current ratio, and return on assets. The adoption of the Portuguese Accounting Standardization System has led generally to less conservative accounting practices, indicating that characteristics of code-law countries such as cultural aspects and country enforcement regimes did not influence the adoption of IAS/IFRS-based accounting standards by Portuguese unlisted companies in the cork and olive tree culture sectors.
V. A. Anischenko
Full Text Available Reliability Analysis of nonrestorable redundant power Systems of industrial plants and other consumers of electric energy was carried out. The main attention was paid to numbers failures influence, caused by failures of all elements of System due to one general reason. Noted the main possible reasons of common failures formation. Two main indicators of reliability of non-restorable systems are considered: average time of no-failure operation and mean probability of no-failure operation. Modeling of failures were carried out by mean of division of investigated system into two in-series connected subsystems, one of them indicated independent failures, but the other indicated common failures. Due to joined modeling of single and common failures resulting intensity of failures is the amount incompatible components: intensity statistically independent failures and intensity of common failures of elements and system in total.It is shown the influence of common failures of elements on average time of no-failure operation of system. There is built the scale of preference of systems according to criterion of average time maximum of no-failure operation, depending on portion of common failures. It is noticed that such common failures don’t influence on the scale of preference, but change intervals of time, determining the moments of systems failures and excepting them from the number of comparators. There were discussed two problems of conditionally optimization of systems’ reservation choice, taking into account their reliability and cost. The first problem is solved due to criterion of minimum cost of system providing mean probability of no-failure operation, the second problem is solved due to criterion of maximum of mean probability of no-failure operation with cost limitation of system.
Full Text Available This paper shows the results of the conducted primary survey on functionality of cost systems in manufacturing companies of Tuzla Canton (hereinafter “TC”. This paper assesses their adequacy to the needs of these companies: the present needs, and the ones that will be brought by the changes in the environment. These systems have to be up-to-date, as they influence the process of cost management, which is the key factor of companies’ adaptation to the conditions of a modern market. Cost management, which is based on the information of a cost system, enables the company to take the adequate stand towards customers on markets and toward their competition. Also, the quality cost information is a precondition for effective and efficient allocation of limited resources in a transitional period of society development. Therefore, only quality designed cost system in transitional economy will enable recovery, and then, growth and development of a company. This emphasizes the importance of research of the stated issues for transitional countries. The research results should also help to persuade the management about the need to modernize the operation organization, primarily the accounting function, mainly in the part of cost system organization. The determined defects, as well as deviances in relation to current needs for information about costs, are guidelines for an adequate process of redesigning cost systems in companies of transitional economy.
... SMALL BUSINESS ADMINISTRATION [Docket No. SBA-2010-0005] Implications of Financial Accounting... from the public on: (1) The effect that the accounting changes mandated by the Financial Accounting Standards Board (FASB) in Financial Accounting Standard (FAS) 166 have on SBA Lender and investor...
Garonne, V; Saborido Silva, J J; Sánchez García, M; Vizcaya Carrillo, R
The LHCb Data Challenge 04 includes the simulation of over 200 M simulated events using distributed computing resources on N sites and extending along 3 months. To achieve this goal a dedicated Production grid (DIRAC) has been deployed. We will present the Job Monitoring and Accounting services developed to follow the status of the production along its way and to evaluate the results at the end of the Data Challenge. The end user connects with a web browser to WEB-SERVER applications showing dynamic reports for a whole set of possible queries. These applications in turn interrogate the Job Monitoring Service of the DIRAC Workload Management system and Accounting Database service by means of dedicated XML-RPC interfaces, querying for the information requested by the user. The reports provide an uniform view of the usage of the computing resources available. All the system components are implemented as a set of cooperating python classes following the design choice of LHCb. The different services are distribute...
Persiani, P.J.; Rothman, A.B.; Bucher, R.G.; Daly, T.A.; Cha, B.C.; Trevorrow, L.E.; Seefeldt, W.B.; Stewart, W.E.
The Systems Analysis for Material Control and Accountancy Technology (SAMCAT) is a program to develop an interactive computer-based management system for decision support in evaluating Material Control and Accountancy (MCandA) upgrades and for validating the MCandA aspects of the Master Safeguards and Security Agreements (MSSA) effectiveness. This paper briefly reviews SAMCAT and presents the status of current activities, with primary focus on the design of a pilot study that has been planned for the near-term development program. The objective of the pilot study is to aid in the development and testing of assessment technologies by utilizing data and information from recent upgrades in MCandA measurements at several of the measurement locations that were important contributors to the uncertainty of the inventory differences (IDs) for a specific material balance area (MBA). The FB-Line MBA in the plutonium production cycle through Savannah River was recommended as a candidate MBA for the study. Attributes considered as selection criteria of key measurement locations for MCandA upgrades, importance rankings of the measurement locations, modeling approaches in evaluating the effectiveness of upgrades at given locations, and the data requirements to support the pilot study are presented. Applications of the near-term pilot study to the overall SAMCAT development program are also presented. 2 refs., 3 figs., 1 tab
This report incorporates all lectures and presentations at the Advanced International Training Course on State Systems of Accounting for and Control of Nuclear Material held April 27 through May 12, 1981 at Santa Fe and Los Alamos, New Mexico, and Richland, Washington, USA. Authorized by the US Nuclear Non-Proliferation Act and sponsored by the US Department of Energy in cooperation with the International Atomic Energy Agency, the course was developed to provide practical training in the design, implementation, and operation of a state system of nuclear materials accountability and control that satisfies both national and international safeguards. Major emphasis for the 1981 course was placed on safeguards methods used at bulk-handling facilities, particularly low-enriched uranium conversion and fuel fabrication plants. The course was conducted by the University of California's Los Alamos National Laboratory, the Battelle Pacific Northwest Laboratory, and Exxon Nuclear Company, Inc. Tours and demonstrations were arranged at both the Los Alamos National Laboratory, Los Alamos, New Mexico, and the Exxon Nuclear fuel fabrication plant, Richland, Washington
Glandon, G L; Counte, M A
The adoption of new medical technologies has received significant attention in the hospital industry, in part, because of its observed relation to hospital cost increases. However, few comprehensive studies exist regarding the adoption of non-medical technologies in the hospital setting. This paper develops and tests a model of the adoption of a managerial innovation, new to the hospital industry, that of cost accounting systems based upon standard costs. The conceptual model hypothesizes that four organizational context factors (size, complexity, ownership and slack resources) and two environmental factors (payor mix and interorganizational dependency) influence hospital adoption of cost accounting systems. Based on responses to a mail survey of hospitals in the Chicago area and AHA annual survey information for 1986, a sample of 92 hospitals was analyzed. Greater hospital size, complexity, slack resources, and interorganizational dependency all were associated with adoption. Payor mix had no significant influence and the hospital ownership variables had a mixed influence. The logistic regression model was significant overall and explained over 15% of the variance in the adoption decision.
This report incorporates all lectures and presentations at the Advanced International Training Course on State Systems of Accounting for and Control of Nuclear Material held April 27 through May 12, 1981 at Santa Fe and Los Alamos, New Mexico, and Richland, Washington, USA. Authorized by the US Nuclear Non-Proliferation Act and sponsored by the US Department of Energy in cooperation with the International Atomic Energy Agency, the course was developed to provide practical training in the design, implementation, and operation of a state system of nuclear materials accountability and control that satisfies both national and international safeguards. Major emphasis for the 1981 course was placed on safeguards methods used at bulk-handling facilities, particularly low-enriched uranium conversion and fuel fabrication plants. The course was conducted by the University of California's Los Alamos National Laboratory, the Battelle Pacific Northwest Laboratory, and Exxon Nuclear Company, Inc. Tours and demonstrations were arranged at both the Los Alamos National Laboratory, Los Alamos, New Mexico, and the Exxon Nuclear fuel fabrication plant, Richland, Washington.
High altitude nuclear bursts generate extremely short and large magnitude electromagnetic pulses (EMP). Electronic circuits which are commonly used nowadays are directly threatened by such an effect. This effect is so important that it has the characteristic to cover large areas, as large as a whole country. For an equipment or a system to stand against such an electromagnetic threat without being considerably disturbed, it is advised to take into account particular protections from the outset of the design phase and during the production phase, that is to say to ensure its hardening. Taking into account and ensuring the EMP protection of an equipment or a system, the Telecommunications Division (DTC) of Thomson-CSF has been devoting to for a number of years. The experience acquired through various studies and production work has allowed a thorough definition of the main steps required in an EMP hardening task: - hardening goal definition; - hardening study and design; - hardening carrying out; - design and production of EMP environment simulators; - hardening validation; - maintenance. This paper describes for each one of these steps: - which approach is undertaken; - which questions are raised; - which documents to constitute [fr
Ekaterina Aleksandrovna Zaharchuk
Full Text Available The main purpose of the study, the results of which are reflected in this article, is the theoretical and methodological substantiation of possibilities to build a regional balance model of financial flows consistent with the principles of the construction of the System of National Accounts (SNA. The paper summarizes the international experience of building regional accounts in the SNA as well as reflects the advantages and disadvantages of the existing techniques for constructing Social Accounting Matrix. The authors have proposed an approach to build the regional balance model of financial flows, which is based on the disaggregated tables of the formation, distribution and use of the added value of territory in the framework of institutional sectors of SNA (corporations, public administration, households. Within the problem resolution of the transition of value added from industries to sectors, the authors have offered an approach to the accounting of development, distribution and use of value added within the institutional sectors of the territories. The methods of calculation are based on the publicly available information base of statistics agencies and federal services. The authors provide the scheme of the interrelations of the indicators of the regional balance model of financial flows. It allows to coordinate mutually the movement of regional resources by the sectors of «corporation», «public administration» and «households» among themselves, and cash flows of the region — by the sectors and directions of use. As a result, they form a single account of the formation and distribution of territorial financial resources, which is a regional balance model of financial flows. This matrix shows the distribution of financial resources by income sources and sectors, where the components of the formation (compensation, taxes and gross profit, distribution (transfers and payments and use (final consumption, accumulation of value added are
Krasnopol'skii, V.M.; Kukulin, V.I.
In order to take account of the Pauli principle in cluster systems (such as 3α, α + α + n) a convenient method of renormalization of the cluster-cluster deep attractive potentials with forbidden states is suggested. The renormalization consists of adding projectors upon the occupied states with an infinite coupling constant to the initial deep potential which means that we pass to pseudo-potentials. The pseudo-potential approach in projecting upon the noneigenstates is shown to be equivalent to the orthogonality condition model of Saito et al. The orthogonality of the many-particle wave function to the forbidden states of each two-cluster sub-system is clearly demonstrated
Raadal, H. L.; Nyland, C. A.; Hanssen, O. J.
According to the Electricity Directive, suppliers of electricity must disclose their electricity portfolio with regards to energy source and environmental impact. This paper gives some examples of disclosure systems and residual electricity mixes in Norway, Sweden and Finland, compared to an approach based on a common regional disclosure. Disclosures based on the E-TRACK standard are presented, as well as the variation in CO 2 emissions from different residual mixes. The results from this study clearly show that there is a need for a harmonised, transparent and reliable system for the accounting of electricity disclosure in Europe. (author)
Full Text Available The article deals with the investigation of main trends of the development of innovative activity in Ukraine during last years. It is determined that the quantity of innovatively active Ukrainian enterprises is growing, and this trend continues existing. The statistic indicators of innovative activity of industrial enterprises for 2014-2015 years are investigated. It is determined that the world market of technologies remains the engine of economic growth in modern economic conditions. It is proved, that the reliable information provision of needs in management of innovative processes requires argumentation of new accounting technologies that must consider risk nature of innovations and main trends of the development of instruments of the strategic management accounting. The characteristics of diagnostic and interactive systems of indicators are investigated and it is identified that both systems are interactive and may function simultaneously for control of realization of chosen strategy (diagnostic system and for testing of non-standard situations in conditions of uncertainty and risk (interactive system. It is identified, that the peculiarity of interactive systems is still the adaptation of one or two indicators of diagnostic systems by means of focusing on influence of uncertainty and risk on the results of realization of strategic goals or on the indicators of risk-result. Taking into consideration the risk nature of innovative activity, the author investigates the approaches upon the possible usage of instruments of risk-management in the concepts of management accounting, namely balanced scorecard. It is identified that the modern approach provides the inspection of strategic goals realization as the chances, and the risks as factors, that inhibit their achievement. This allows determining the influence of all the identified risks on deviations from the target (normative values of strategic indicators, which are the expression of a
Portaix, C.G.; Binner, R.; John, H.
SimMOX is a computer programme that simulates container histories as they pass through a MOX facility. It performs two parallel calculations: · the first quantifies the actual movements of material that might be expected to occur, given certain assumptions about, for instance, the accumulation of material and waste, and of their subsequent treatment; · the second quantifies the same movements on the basis of the operator's perception of the quantities involved; that is, they are based on assumptions about quantities contained in the containers. Separate skeletal Excel computer programmes are provided, which can be configured to generate further accountancy results based on these two parallel calculations. SimMOX is flexible in that it makes few assumptions about the order and operational performance of individual activities that might take place at each stage of the process. It is able to do this because its focus is on material flows, and not on the performance of individual processes. Similarly there are no pre-conceptions about the different types of containers that might be involved. At the macroscopic level, the simulation takes steady operation as its base case, i.e., the same quantity of material is deemed to enter and leave the simulated area, over any given period. Transient situations can then be superimposed onto this base scene, by simulating them as operational incidents. A general facility has been incorporated into SimMOX to enable the user to create an ''act of a play'' based on a number of operational incidents that have been built into the programme. By doing this a simulation can be constructed that predicts the way the facility would respond to any number of transient activities. This computer programme can help assess the nuclear material accountancy system of a MOX fuel fabrication facility; for instance the implications of applying NRTA (near real time accountancy). (author)
Full Text Available Animals, including Humans, are prone to develop persistent maladaptive and suboptimal behaviours. Some of these behaviours have been suggested to arise from interactions between brain systems of Pavlovian conditioning, the acquisition of responses to initially neutral stimuli previously paired with rewards, and instrumental conditioning, the acquisition of active behaviours leading to rewards. However the mechanics of these systems and their interactions are still unclear. While extensively studied independently, few models have been developed to account for these interactions. On some experiment, pigeons have been observed to display a maladaptive behaviour that some suggest to involve conflicts between Pavlovian and instrumental conditioning. In a procedure referred as negative automaintenance, a key light is paired with the subsequent delivery of food, however any peck towards the key light results in the omission of the reward. Studies showed that in such procedure some pigeons persisted in pecking to a substantial level despite its negative consequence, while others learned to refrain from pecking and maximized their cumulative rewards. Furthermore, the pigeons that were unable to refrain from pecking could nevertheless shift their pecks towards a harmless alternative key light. We confronted a computational model that combines dual-learning systems and factored representations, recently developed to account for sign-tracking and goal-tracking behaviours in rats, to these negative automaintenance experimental data. We show that it can explain the variability of the observed behaviours and the capacity of alternative key lights to distract pigeons from their detrimental behaviours. These results confirm the proposed model as an interesting tool to reproduce experiments that could involve interactions between Pavlovian and instrumental conditioning. The model allows us to draw predictions that may be experimentally verified, which could help
Avenhaus, R.; Spannagel, G.
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.)
Kozyrev, A.S.; Purygin, V.Ya.; Skuratov, V.A.; Lapotkov, A.A.
The nuclear material (NM) control and accounting computerized system is designed to automatically account NM reception, movement and storage at the Radiochemical Plant. The objective of this system development is to provide a constant surveillance over the process material movement, to improve their accountability and administrative work, to upgrade the plant protection against possible NM thefts, stealing and diversion, to rule out any casual errors of operators, to improve the timeliness and significance (reliability) of information about nuclear materials. The NM control and accounting system at the Radiochemical Plant should be based on the computerized network. It must keep track of all the material movements in each Material Balance Areas: material receipt from other plant; material local movement within the plant; material shipment to other plants; generation of required documents about NM movements and its accounting [ru
Sánchez-García, M; Graciani-Díaz, R; Saborido-Silva, J J; Vizcaya-Carrillo, R
The phase 1 of the LHCb Data Challenge 04 includes the simulation of 200 million simulated events using distributed computing resources on 63 sites and spanning over 4 months. This was achieved using the DIRAC  distributed computing Grid infrastructure. Job Monitoring and Accounting services have been developed to track the status of the production and to evaluate the results at the end of the Data Challenge. The end user connects with a web browser to Web-Server applications showing dynamic reports for a whole set of possible queries. These applications in turn interrogate the Job Monitoring Service and Accounting Database by means of dedicated XML-RPC interfaces, querying for the information requested by the user. The reports provide a uniform view of the usage of the computing resources available. All the system components are implemented as a set of cooperating python classes following the design choice of LHCb. The different services are distributed over a number of independent machines. This allow...
Full Text Available The use of IT in the financial and accounting processes is growing fast and this leads to an increase in the research and professional concerns about the risks, control and audit of Ac-counting Information Systems (AIS. In this context, the risk and control of AIS approach is a central component of processes for IT audit, financial audit and IT Governance. Recent studies in the literature on the concepts of risk, control and auditing of AIS outline two approaches: (1 a professional approach in which we can fit ISA, COBIT, IT Risk, COSO and SOX, and (2 a research oriented approach in which we emphasize research on continuous auditing and fraud using information technology. Starting from the limits of existing approaches, our study is aimed to developing and testing an Integrated Approach Model of Risk, Control and Auditing of AIS on three cycles of business processes: purchases cycle, sales cycle and cash cycle in order to improve the efficiency of IT Governance, as well as ensuring integrity, reality, accuracy and availability of financial statements.
Hernández-Jaras, J; García Pérez, H; Pons, R; Calvo, C
The analytical accounting is a countable technique directed to the evaluation, by means of pre-established criteria of distribution, of the internal economy of the hospital, in order to know the effectiveness and efficiency of Clinical Units. The aim of this study was to analyze the activity and costs of the Nephrology Department of General Hospital of Castellón. Activity of Hospitalization and Ambulatory Care, during 2003 was analysed. Hospitalization discharges were grouped in DGR and the costs per DGR were determinated. Total costs Hospitalisation and Ambulatory Care were 560.434,9 and 146.317,8 Euros, respectively. And the costs of one stay, one first outpatient visit and maintenance visit were 200, 63, and 31,6 Euros, respectively. Eighty per cent of the discharges were grouped in 9 DGR and DRG number 316 (Renal Failure) represented 30% of the total productivity. Costs of DGR 316 were 3.178,2 Euros and 16% represented laboratory cost and costs of diagnostic or therapeutic procedures. With introduction of analytical accounting and DGR system, the Nephrology Departments can acquire more full information on the results and costs of treatment. These techniques permits to improve the financial and economic performance.
Krpan, Dario; Schnall, Simone
A substantial amount of evidence shows that visual perception is influenced by forces that control human actions, ranging from motivation to physiological potential. However, studies have not yet provided convincing evidence that perception itself is directly involved in everyday behaviors such as eating. We suggest that this issue can be resolved by employing the dual systems account of human behavior. We tested the link between perceived distance to candies and their consumption for participants who were tired or depleted (impulsive system), versus those who were not (reflective system). Perception predicted eating only when participants were tired (Experiment 1) or depleted (Experiments 2 and 3). In contrast, a rational determinant of behavior-eating restraint towards candies-predicted eating for non-depleted individuals (Experiment 2). Finally, Experiment 3 established that perceived distance was correlated with participants' self-reported motivation to consume candies. Overall, these findings suggest that the dynamics between perception and behavior depend on the interplay of the two behavioral systems. Copyright © 2017 Elsevier B.V. All rights reserved.
Full Text Available The research is devoted to determining the possibility of implementing self-control of an enterprise information system, describing the criteria for building an information system in an enterprise that will be self-organized and capable of self-analysis. The article considers the concept of self-control, its main criteria as well as the possibility of implementing the self-control in the information system of the enterprise. The current study provides the definition of intelligent information systems and how to use expert knowledge in them. The article presents the place of the self-control (in terms of its organization at the enterprise in the economic activity of the enterprise and its correlation with internal control; as a result, it is suggested to consider the self-control of the information system as the unit included in the methods of internal control. The paper carries out the comparison of the response to the error in the information system under the usual control (from the subject of the control to the person and the self-control, that made it possible to determine the latter as the method of preventing errors, that is, real-time control during the data entry in the information system of the enterprise. It is proposed to divide the control mechanisms in the information system into informational (protection of the information system from a technical point of view and special (accounting, legal, technological, etc.. The special control mechanisms of the information system should initially be formed by the experts of the relevant profile and who should present them in the form of algorithms for preventing any possible errors that will allow IT-professionals to describe them at the software level and implement one of the criteria for self-control of the information system, namely, a self-examination. The article proposes to implement the self-control at the input of the information system, when entering the data of the primary documents
... Act (5 U.S.C. 552). (b) The Endowment shall retain the accounting of each disclosure for at least five.... (c) The Endowment shall make the accounting of disclosures of a record pertaining to you available to... disclosures made from its systems of records? 1159.14 Section 1159.14 Public Welfare Regulations Relating to...
Aleqab, Mahmoud Mohmad Ahmad; Nurunnabi, Mohammad; Adel, Dalia
The authors examine the consistency between the current practices in designing and teaching accounting information systems (AIS) curricula and the International Federation of Accountants (IFAC) requirements for International Education Practice Statement 2 and International Education Standards 2. Utilizing a survey and interviews data in Jordan,…
Ellwein, L.B.; Harris, L.; Altman, W.D.; Gramann, R.H.
This paper discusses a method for assessing the performance of a material control and accounting (MCandA) system in an operating nuclear fuel processing facility. The performance criteria inherent in the assessment are 16 key goals established by NRC's 1978 Material Control and Material Accounting Task Force. 7 refs
Ihara, Hitoshi; Ikawa, Koji
An assessment was done on the potential capability of a Near-Real-Time materials accountancy system for a model plutonium conversion plant. To this end, a computer simulation system, DYSAS-C, has been developed and evaluated through this assessment study. This study showed that N.R.T.A system could be used not only as a good operator's accounting system but also as a useful inspectorate's system to detect an abrupt diversion. It also showed, however, that more elaborated NRTA system which have not yet evaluated in this study should be considerered when we wish to improve of detecting protracted diversion. (author)
Farnaz Vali Moghaddam Zanjani
Full Text Available The intricacies of economic activities and growing increase in competition have made commercial units with the duty of production and financial data processing, orienting themselves with production cycle. This is considered as the heart of organization such that they could be more effective in decision-making. The method adopted in this research is descriptive – survey and it attempts to attain the objectives the researchers based on four independent variables including Production design, Programming, production operations and cost accounting. To test the hypotheses, the study adopts one sample T test method and to investigate uniformity of effects of each variable, Kruscal-Wallis test is employed. The results obtained from the tests indicate that AISs are not compatible with production cycle, where, in turn, has led to rejection of modern costing systems such as activity based costing (ABC.
The present Decree establishes the arrangements to formalize the National Accounting and Control System of the Nuclear Materials, the which one has the objectives of contributing to an efficient and economic management of the nuclear materials in the national territory; to establish the arrangements directed to detect any employment, lost or unauthorized movement of the nuclear material; and to establish the measures of necessary control to give fulfillment to the international commitments assumed by the Cuban State in relationship to the nuclear materials, important components, or both. It also establishes the following responsibilities: The Ministry of Science Technology and Environment is the Organism of the Central Administration of the State responsible for the supervision and control of the dispositions and it delegates in the National Center of Nuclear Security the execution of the functions assigned to this Ministry
Full Text Available Conditions of land resources of Ukraine and quality of soil getting worse, increasing areas of technogenic pollution. Uncontrolled land use leads to deterioration of soil fertility. To maintain a high level of natural properties of lands is necessary to monitor over their use, which can be achieved by accounting of land quality. Information about the quantity and quality of lands summarizing by the central executive authority that implements the state policy in the sphere of land relations. Summarized information on the quantity and quality of land on gratis personnel provided to state authorities and local governments according to Order of conducting of State Land Cadastre. One of the main problems of accounting quality of lands is in Ukraine now is not only the absence of regulatory documents, but also the reliability of available information According to it’s providing is necessary of availability of actual information about the status of land resources. The absence of qualitative characteristics land plots in cadastral system complicates state control over land use and protection, because there are no grounds for levy fines for the catastrophic decline of soil fertility. One of the layers of Public Cadastral Map of Ukraine are soils. Nowadays is approved by the Cabinet of Ministers of Ukraine ( № 1051 nomenclature list of agro-industrial group of soils, which includes 222 of the agro groups with deciphering by granulometric composition. If with soil units identified, so the indicators that characterize them more difficult. That indicators, which were the basis for accounting of the quality of lands should check up to modern realities and condition of soils. According to the Law of Ukraine "On Land Protection", in the field of land protection and restoration of soil fertility establishes the following standards: maximum allowable soil contamination; qualitative condition of soils; the optimum ratio of lands; indicators of land and soils
Sendidevi, Ida Ayu Wayan Meryawira
Legal relation between parties in the cellphone account administration based on the valid Legal provision. There are no specific regulation concerning the providence of cellphone account and therefore to provide legal certainty on cellphone account its legal basic rely on existing Law and internal regulation of CIMB Niaga. Product information transparency, users safety and complain and dispute resolution effort are the things that should be fulfilled in the providence of cellphone account sin...
and adhered to in U.S. industry, allow some flexibility in accounting. Under GAAP , accounting areas such as depreciation , inventory, investment tax... depreciation , inventory and investment tax credit) in predicting cost reduction rates are studied. Of the three accounting variables, only inventory...RATES .. ................. ........... 5 1. Depreciation ........ ............... 6 2. Capitalizing or Expensing of Costs . . .. 6 3. Material Costs