75 FR 10814 - National Register of Historic Places; Weekly Listing of Historic Properties

Science.gov (United States)

2010-03-09

..., 2010. J. Paul Loether, Chief, National Register of Historic Places/National Historic Landmarks Program...., Garner vicinity, 09001106, LISTED, 12/16/09 UTAH San Juan County Neck and Cabin Spings Grazing Area...

75 FR 4415 - National Register of Historic Places; Weekly Listing of Historic Properties

Science.gov (United States)

2010-01-27

.... Paul Loether, Chief, National Register of Historic Places/National Historic Landmarks Program. KEY.... by W. Cherry on the South by W. Court, on the E. by S. Throgmorton and the W. by Clay, Piggott...

STUDI BANDING PENYUSUNAN LAPORAN KEUANGAN DENGAN METODE HISTORICAL COST ACCOUNTING DAN GENERAL PRICE LEVEL ACCOUNTING PADA MASA INFLASI

Directory of Open Access Journals (Sweden)

David Sukardi Kodrat

2006-01-01

Full Text Available Generally, Financial Statements are based on Historical Cost Accounting (HCA that assumes that prices are stable. Actually, there are several methods on accounting for the effect of changing prices, such as Current Cost Accounting (Replacement Cost Accounting and Constant Dollar Accounting or General Price Level Accounting (GPLA. GPLA will do restatement the components of financial statement to be a rupiah on a similar level of purchasing power, but without changes in accounting principles which using on conventional accounting. Financial statements made by GPLA are comparing to financial statements made by HCA. Both of financial statements are analysis with NOD (Number of Dollar attribute to know that financial statements are interpretative and analysis with COG (Command of Good attribute to know that financial statements are relevant. Abstract in Bahasa Indonesia : Laporan keuangan disusun berdasarkan metode Historical Cost Accounting (HCA yang menggunakan asumsi nilai tukar stabil. Beberapa metode akuntansi yang memperhitungkan perubahan nilai tukar seperti Current Cost Accounting (Replacement Cost Accounting dan Constant Dollar Accounting atau General Price Level Accounting (GPLA. GPLA menyajikan komponen laporan keuangan berdasarkan penyesuaian rupiah dengan daya beli tanpa mengubah prinsip-prinsip akuntasi konvensional. Laporan keuangan yang disusun dengan GPLA dapat diperbandingkan dengan laporan keuangan berdasarkan HCA. Dengan analisa NOD (Number of Dollar dan COG (Command Over Good attribute menunjukkan bahwa laporan keuangan berdasarkan GPLA lebih interpretatif dan lebih relevan. Kata Kunci: Laporan Keuangan, Historical Cost Accounting, General Price Level Accounting, NOD attribute, COG attribute.

Support and Against Historical Cost Accounting: Is it Value Relevance for Decision Making?

Directory of Open Access Journals (Sweden)

Evi Rahmawati

2016-01-01

Full Text Available This paper reviews the issues on the support and criticism of historical cost accounting (HCA and the incremental information content on current cost disclosures. Based on literature review this study find that historical cost is still relevant to use in decision making. Empirical studies show evidence both; supporting historical cost accounting and criticisms against the conventional historical cost based financial statements. Issues on historical cost are raised because of  economic condition, inflation, the change in high tech environment, price movements, and regulators statements. Studies shows that historical cost accounting. over the decade: still have power explanatory for investors, which indicates that its benefits outweigh its cost. However, Barth et al. (1996 provide strong evidence on incremental information of current cost disclosures for certain assets and liabilities. This paper concludes that even there are weaknesses (against HCA, still there are more benefits that we can gain through HCA.

Historical Cost Dan General Price Level Accounting: Analisis Relevansi Indikator Keuangan

OpenAIRE

-, Meythi; Teresa, Sheffie

2012-01-01

In conventional accounting, financial statements are based on the historical cost principle that assumes that prices (monetary unit) are stable. Conventional accounting recognizes neither changes in the general price level nor changes in the specific price level. Consequently, if there are any changes in purchasing power such as in inflation period, the historical financial statement are not economically relevant and also income is usually overstated, and the fixed assets are usually understa...

75 FR 9926 - National Register of Historic Places; Weekly Listing of Historic Properties

Science.gov (United States)

2010-03-04

... DEPARTMENT OF THE INTERIOR National Park Service National Register of Historic Places; Weekly Listing of Historic Properties Pursuant to (36 CFR 60.13(b,c)) and (36 CFR 63.5), this notice, through.../09 (Cobblestone Architecture of New York State MPS) NORTH CAROLINA Currituck County Jarvisburg...

Welcome to the Manhattan Project National Historical Park!

Science.gov (United States)

Kelly, Cynthia

2017-01-01

The making of the Manhattan Project National Historical Park took more than five times longer than the Manhattan Project itself. The first efforts to preserve some of the Manhattan Project properties at Los Alamos began in 1999. Fifteen years later, Congress enacted legislation to create a Manhattan Project National Historical Park in late 2014. This session will recount the how the park came into being and what to expect when you visit the park at Los Alamos, NM, Oak Ridge, TN, and Hanford, WA. Welcome to the Manhattan Project National Historical Park!

Studi Banding Penyusunan Laporan Keuangan Dengan Metode Historical Cost Accounting Dan General Price Level Accounting Pada Masa Inflasi

OpenAIRE

Kodrat, David Sukardi

2006-01-01

Generally, Financial Statements are based on Historical Cost Accounting (HCA) that assumes that prices are stable. Actually, there are several methods on accounting for the effect of changing prices, such as Current Cost Accounting (Replacement Cost Accounting) and Constant Dollar Accounting or General Price Level Accounting (GPLA)). GPLA will do restatement the components of financial statement to be a rupiah on a similar level of purchasing power, but without changes in accounting principle...

STUDI BANDING PENYUSUNAN LAPORAN KEUANGAN DENGAN METODE HISTORICAL COST ACCOUNTING DAN GENERAL PRICE LEVEL ACCOUNTING PADA MASA INFLASI

OpenAIRE

David Sukardi Kodrat

2006-01-01

Generally, Financial Statements are based on Historical Cost Accounting (HCA) that assumes that prices are stable. Actually, there are several methods on accounting for the effect of changing prices, such as Current Cost Accounting (Replacement Cost Accounting) and Constant Dollar Accounting or General Price Level Accounting (GPLA)). GPLA will do restatement the components of financial statement to be a rupiah on a similar level of purchasing power, but without changes in accounting principle...

National Register of Historic Places - National Geospatial Data Asset (NGDA) NPS National Register Dataset

Data.gov (United States)

Federal Geographic Data Committee — A current, accurate spatial representation of all historic properties listed on the National Register of Historic Places is of interest to Federal agencies, the...

Redressing First Nations historical trauma: theorizing mechanisms for indigenous culture as mental health treatment.

Science.gov (United States)

Gone, Joseph P

2013-10-01

Indigenous "First Nations" communities have consistently associated their disproportionate rates of psychiatric distress with historical experiences of European colonization. This emphasis on the socio-psychological legacy of colonization within tribal communities has occasioned increasingly widespread consideration of what has been termed historical trauma within First Nations contexts. In contrast to personal experiences of a traumatic nature, the concept of historical trauma calls attention to the complex, collective, cumulative, and intergenerational psychosocial impacts that resulted from the depredations of past colonial subjugation. One oft-cited exemplar of this subjugation--particularly in Canada--is the Indian residential school. Such schools were overtly designed to "kill the Indian and save the man." This was institutionally achieved by sequestering First Nations children from family and community while forbidding participation in Native cultural practices in order to assimilate them into the lower strata of mainstream society. The case of a residential school "survivor" from an indigenous community treatment program on a Manitoba First Nations reserve is presented to illustrate the significance of participation in traditional cultural practices for therapeutic recovery from historical trauma. An indigenous rationale for the postulated efficacy of "culture as treatment" is explored with attention to plausible therapeutic mechanisms that might account for such recovery. To the degree that a return to indigenous tradition might benefit distressed First Nations clients, redressing the socio-psychological ravages of colonization in this manner seems a promising approach worthy of further research investigation.

Historical Overview to Farm Accounting Literature in Turkey and the World

Directory of Open Access Journals (Sweden)

Mustafa KILLI

2016-01-01

Full Text Available Agricultural sector has always maintained its importance due to meet the food needs of human population, providing inputs to other sectors, creation of value added and employment. In spite of its relative importance in the economy of many countries and its growing interrelationships with other sectors, agriculture sector has not received much attention from accounting researchers and practitioners until publication of IAS 41:Agriculture. Considering the historical development of agricultural accounting, especially in Europe the work done in the UK, Germany and Switzerland is seen as an example for other European and world countries. In this study, aimed to examine the historical development process of the study on agricultural accounting in Europe, the United States and Turkey. .

Comparative Examination of Fair Value Accounting and Historical Cost Accountingin Perspective of Advantages and Disadvantages

OpenAIRE

Arı, Mustafa; Yılmaz, Rıfat

2015-01-01

In this study, it has examined that advantages and disadvantages of fair value accounting and historical cost accounting in comparatively. We discuss advantages and disadvantages of produced financial information according to fair value accounting and historical cost accounting in perspective of reliability, relavance, transparency, intelligibility, comparability, timeliness and financial stability. Literature review results of this study indicate that there are advantages and disadvantages b...

Hungarian national nuclear material control and accounting system

International Nuclear Information System (INIS)

Lendvai, O.

1985-01-01

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

Studying constructions of national identity across historical settings

DEFF Research Database (Denmark)

Ydesen, Christian; Øland, Trine

2018-01-01

, and national self-imagery. The first setting is the first decade after World War II and the second setting is the post-9/11 era. The empirical focus is based on sources pertaining to the way police officers and related professionals of the Danish welfare nation-state construct disturbing behavior and how......This article aims to demonstrate how constructions of national identity can be studied across historical settings. In this sense, the article contributes knowledge about how Danish-ness is constructed in two historical settings characterized by great upheavals in popular moral codes, culture...... these constructions are made into categories that activate an array of interventions. Using a comparative outlook between the two historical settings and by putting theoretically guided questions to work empirically, the purpose of this article is to understand 1) the boundaries of legitimate behavior and membership...

Separation – integration – and now …? - An historical perspective on the relationship between German management accounting and financial accounting

OpenAIRE

Brandau, M.; Endenich, C.; Luther, R.; Trapp, R.

2017-01-01

German accounting has traditionally followed a dual ledger approach with strictly separated internal cost accounting, as the basis for management information, and external financial accounting focusing on creditor protection and based on the commercial law. However, the increased adoption of integrated accounting system implies a significant change in the relationship between financial and management accounting systems. We use Hegelian dialectic to trace the historical development of German a...

76 FR 35468 - Star-Spangled Banner National Historic Trail Advisory Council

Science.gov (United States)

2011-06-17

... DEPARTMENT OF THE INTERIOR National Park Service Star-Spangled Banner National Historic Trail... the Advisory Committee on the Star-Spangled Banner National Historic Trail will hold a meeting... Council is John Maounis, Superintendent, Chesapeake Bay Office, telephone: (410) 260-2471. DATES: The Star...

The development of mass spectroscopy: an historical account

International Nuclear Information System (INIS)

Beynon, J.H.; Morgan, R.P.

1978-01-01

The paper gives an historical account of the development of mass spectrometry starting from the experiments performed in the middle of the nineteenth century on the properties of electric discharges in gases. The authors consider J.J. Thompson's contributions with his apparatus for studying the e/m ratio for cathode rays and the positive rays. They then go on to deal with F.W. Aston's mass spectrograph and the various improvements made upto the present. (G.T.H.)

Evidence, exaggeration, and error in historical accounts of chaparral wildfires in California.

Science.gov (United States)

Goforth, Brett R; Minnich, Richard A

2007-04-01

For more than half a century, ecologists and historians have been integrating the contemporary study of ecosystems with data gathered from historical sources to evaluate change over broad temporal and spatial scales. This approach is especially useful where ecosystems were altered before formal study as a result of natural resources management, land development, environmental pollution, and climate change. Yet, in many places, historical documents do not provide precise information, and pre-historical evidence is unavailable or has ambiguous interpretation. There are similar challenges in evaluating how the fire regime of chaparral in California has changed as a result of fire suppression management initiated at the beginning of the 20th century. Although the firestorm of October 2003 was the largest officially recorded in California (approximately 300,000 ha), historical accounts of pre-suppression wildfires have been cited as evidence that such a scale of burning was not unprecedented, suggesting the fire regime and patch mosaic in chaparral have not substantially changed. We find that the data do not support pre-suppression megafires, and that the impression of large historical wildfires is a result of imprecision and inaccuracy in the original reports, as well as a parlance that is beset with hyperbole. We underscore themes of importance for critically analyzing historical documents to evaluate ecological change. A putative 100 mile long by 10 mile wide (160 x 16 km) wildfire reported in 1889 was reconstructed to an area of chaparral approximately 40 times smaller by linking local accounts to property tax records, voter registration rolls, claimed insurance, and place names mapped with a geographical information system (GIS) which includes data from historical vegetation surveys. We also show that historical sources cited as evidence of other large chaparral wildfires are either demonstrably inaccurate or provide anecdotal information that is immaterial in the

75 FR 12790 - National Register of Historic Places; Weekly Listing of Historic Properties

Science.gov (United States)

2010-03-17

[email protected] . Dated: March 9, 2010. J. Paul Loether, Chief, National Register of Historic Places... Logan County Blair Mountain Battlefield, Address Restricted, Logan vicinity, 08000496, Removed...

77 FR 2317 - Captain John Smith Chesapeake National Historic Trail Advisory Council

Science.gov (United States)

2012-01-17

... DEPARTMENT OF THE INTERIOR National Park Service Captain John Smith Chesapeake National Historic... that the Advisory Committee on the Captain John Smith Chesapeake National Historic Trail will hold a... Columbia,'' tracing the 1607-1609 voyages of Captain John Smith to chart the land and waterways of the...

76 FR 26767 - Captain John Smith Chesapeake National Historic Trail Advisory Council

Science.gov (United States)

2011-05-09

... DEPARTMENT OF THE INTERIOR National Park Service Captain John Smith Chesapeake National Historic... that the Advisory Committee on the Captain John Smith Chesapeake National Historic Trail will hold a...-1609 voyages of Captain John Smith to chart the land and waterways of the Chesapeake Bay. This meeting...

77 FR 12324 - Captain John Smith Chesapeake National Historic Trail Advisory Council

Science.gov (United States)

2012-02-29

... DEPARTMENT OF THE INTERIOR National Park Service Captain John Smith Chesapeake National Historic... that the Advisory Committee on the Captain John Smith Chesapeake National Historic Trail will hold a...-1609 voyages of Captain John Smith to chart the land and waterways of the Chesapeake Bay. This meeting...

76 FR 52691 - Captain John Smith Chesapeake National Historic Trail Advisory Council

Science.gov (United States)

2011-08-23

... DEPARTMENT OF THE INTERIOR National Park Service Captain John Smith Chesapeake National Historic... that the Advisory Committee on the Captain John Smith Chesapeake National Historic Trail will hold a...-1609 voyages of Captain John Smith to chart the land and waterways of the Chesapeake Bay. This meeting...

Historic Context and Building Assessments for the Lawrence Livermore National Laboratory Built Environment

Energy Technology Data Exchange (ETDEWEB)

Ullrich, R. A. [Sandia National Lab. (SNL-NM), Albuquerque, NM (United States); Sullivan, M. A. [Sandia National Lab. (SNL-NM), Albuquerque, NM (United States)

2007-09-14

This document was prepared to support u.s. Department of Energy / National Nuclear Security Agency (DOE/NNSA) compliance with Sections 106 and 110 of the National Historic Preservation Act (NHPA). Lawrence Livermore National Laboratory (LLNL) is a DOE/NNSA laboratory and is engaged in determining the historic status of its properties at both its main site in Livermore, California, and Site 300, its test site located eleven miles from the main site. LLNL contracted with the authors via Sandia National Laboratories (SNL) to prepare a historic context statement for properties at both sites and to provide assessments of those properties of potential historic interest. The report contains an extensive historic context statement and the assessments of individual properties and groups of properties determined, via criteria established in the context statement, to be of potential interest. The historic context statement addresses the four contexts within which LLNL falls: Local History, World War II History (WWII), Cold War History, and Post-Cold War History. Appropriate historic preservation themes relevant to LLNL's history are delineated within each context. In addition, thresholds are identified for historic significance within each of the contexts based on the explication and understanding of the Secretary of the Interior's Guidelines for determining eligibility for the National Register of Historic Places. The report identifies specific research areas and events in LLNL's history that are of interest and the portions of the built environment in which they occurred. Based on that discussion, properties of potential interest are identified and assessments of them are provided. Twenty individual buildings and three areas of potential historic interest were assessed. The final recommendation is that, of these, LLNL has five individual historic buildings, two sets of historic objects, and two historic districts eligible for the National Register. All are

The revival and preservation of historical memory: national and regional aspects

Directory of Open Access Journals (Sweden)

S. I. Svitlenko

2017-07-01

Full Text Available The article reveals the urgency of the problems of revitalization and preservation of historical memory in the national and regional contexts at different stages of the past and in the present. It is shown that the historical memory of our region, like most other regions of the country, reflected the five main periods, in particular Russian, Cossack, Imperial, Soviet, modern Ukrainian. Noted that the heterogeneity of the historical memory caused rather substantial differences in the individual and collective media, despite the fact that the inhabitants of the region were a territorial community which were distinguishable features: social, ethnic, political, religious, linguistic, cultural, professional, age, sex, etc. are Focused on those key features, which caused quite stable signs of historical memory inherent in our region in different historical periods. Value is defined revival and preservation of historical memory in the development of modern national identity, the modern historical consciousness and thinking.

Fort Davis National Historic Site : acoustical monitoring

Science.gov (United States)

2013-06-01

During the summer of 2010 (September - October 2010), the Volpe Center collected baseline acoustical data at Fort Davis National Historic Site (FODA)at two sites deployed for approximately 30 days each. The baseline data collected during this period ...

Effects of national accounting standards convergence to international accounting standards on foreign direct investment

Directory of Open Access Journals (Sweden)

Asieh Farazandehnia

2015-09-01

Full Text Available One of the most important factors on attracting foreign investors to invest on Tehran Stock Exchange is to have transparent accounting rules and regulations. When there are some consistency between national accounting standards and international accounting standards, we may, at least, expect foreign investors to have better understanding on financial statements. In 2006, there were some changes on Iranian national accounting standards in an attempt to make them closer to international accounting standards. In this study, we select the information of 153 firms five years before and after this regulation and study the effect of convergence from national accounting standards to international accounting standards on foreign direct investment. Using some statistical tests, the study has determined that there was no meaningful relationship between foreign direct investment before and after change on accounting standards. In addition, there was no difference on the information quality before and after change on accounting standards. However, there was some meaningful relationship between the information quality and foreign direct investment.

Historical Business Cycles and Market Integration: Evidence from Comovement

NARCIS (Netherlands)

Uebele, Martin

2009-01-01

This thesis addresses historical business cycles and market integration in Europe and America in the 19th and 20th centuries. For the analysis of historical business cycles, the widely used methodology of historical national accounting is complemented with a dynamic factor model that allows for

76 FR 46839 - National Register of Historic Places; Notification of Pending Nominations and Related Actions

Science.gov (United States)

2011-08-03

... to do so. J. Paul Loether, Chief, National Register of Historic Places/National Historic Landmarks..., 7632 US 20, Cherry Valley, 11000543 NORTH CAROLINA Ashe County Lansing Historic District, Roughly...

Human Rights Education in Japan: An Historical Account, Characteristics and Suggestions for a Better-Balanced Approach

Science.gov (United States)

Takeda, Sachiko

2012-01-01

Although human rights are often expressed as universal tenets, the concept was conceived in a particular socio-political and historical context. Conceptualisations and practice of human rights vary across societies, and face numerous challenges. After providing an historical account of the conceptualisation of human rights in Japanese society,…

Asset Accounting According to National and International Standards

OpenAIRE

Karina Utenkova

2014-01-01

The Article overviews the issues of complying National Accounting Standards at the enterprises of Ukraine with International Financial Reporting Standards. Key provisions of national and international standards governing the accounting of fixed assets (NP(S)A 7 'Property, Plant, Equipment', IFRS 16 'Fixed Assets') have been analyzed. It has been found that the list of PPE regulated by both accounting standard frameworks is not identical. Specifics of fixed assets recognition, their classifica...

A national accounts satellite for human capital and education

OpenAIRE

Bos, Frits

2011-01-01

The official national accounts statistics do not show the role of human capital in the national economy. A set of satellite tables supplementing the standard national accounts statistics could serve this data need. In this satellite account, expenditure on education and training are recorded as human capital formation. This includes not only the expenditure on primary, secondary and tertiary education, but also expenditure on training and courses by employers and the earnings foregone by stud...

Nationalism in Stateless Nations

DEFF Research Database (Denmark)

Thomsen, Robert Chr.

"Nationalism in Stateless Nations" explores national identities and nationalist movements since 1967, using the examples of Scotland and Newfoundland. Adding to the debate about globalisation and the future of the nation-state, the book argues that ethnically rooted nationalism in modern liberal ...... - intellectuals, political parties and the media - the book combines historical, sociological, political and media studies analyses in an interdisciplinary investigation, providing a comprehensive account of the waxing and waning of nationalism....

US national material control and accounting system

International Nuclear Information System (INIS)

Smith, C.N.

1984-01-01

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

40 CFR 230.54 - Parks, national and historical monuments, national seashores, wilderness areas, research sites...

Science.gov (United States)

2010-07-01

....54 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) OCEAN DUMPING SECTION 404(b... Human Use Characteristics § 230.54 Parks, national and historical monuments, national seashores... -managed. Note: Possible actions to minimize adverse impacts regarding site or material characteristics can...

75 FR 65647 - National Register of Historic Places; Notification of Pending Nominations and Related Actions

Science.gov (United States)

2010-10-26

.... Paul Loether, National Register of Historic Places/National Historic Landmarks Program. AMERICAN SAMOA...., Maiden's Alley, Cherry Alley, Mulberry Alley, Bardstown, 10000905 Todd County Woodstock, 6338 Clarksville...

Integrating indicators in a national accounting matrix including environmental accounts (NAMEA)

International Nuclear Information System (INIS)

De Haan, M.; Keuning, S.J.; Bosch, P.R.

1993-01-01

Five environmental indicators are conceptually and numerically integrated into a National Accounting Matrix including Environmental Accounts (NAMEA) for 1989. As a consequence, these estimates are directly comparable with outcomes of major macro-economic aggregates in the conventional accounts. In the NAMEA, emissions of all kinds of polluting agents are recorded by industry and by consumption purpose. Subsequently, these agents are grouped into five environmental themes: greenhouse effect, ozone layer depletion, acidification, eutrophication and waste accumulation. The contributions of agents to certain themes are expressed in theme-related environmental stress equivalents. Per theme, these stress equivalents are confronted with policy norms set by the Netherlands government for the year 2000. This results in a statistical framework at a meso-level from which integrated economic and environmental indicators are derived. The NAMEA may also serve as a data base and analytical device for modelling interactions between the national economy and changes in the environment. 13 tabs., 2 app., 32 refs

Inserting environment into the national accounting system

International Nuclear Information System (INIS)

del Giudice, R.

1992-01-01

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

The Use of Fair Value and Historical Cost Accounting for Investment Properties in China

OpenAIRE

Ross Taplin; Wei Yuan; Alistair Brown

2014-01-01

This paper examines the use of fair value accounting for investment properties by 96 randomly selected Chinese listed companies’ year-ending 2008 annual reports. Half the sampled companies use fair value while half use historical cost, both methods being allowable under International Financial Reporting Standards (IFRS) and Chinese Accounting Standards (CAS). This represents the lowest possible level of comparability (or harmony) when there are only two choices of method. A combination of T i...

75 FR 49523 - National Register of Historic Places; Notification of Pending Removal of Listed Property

Science.gov (United States)

2010-08-13

... DEPARTMENT OF THE INTERIOR National Park Service National Register of Historic Places; Notification of Pending Removal of Listed Property Pursuant to Sec. 60.15 of 36 CFR part 60. Comments are being accepted on the following properties being considered for removal from the National Register of Historic...

U.S. national nuclear material control and accounting system

International Nuclear Information System (INIS)

Taylor, S; Terentiev, V G

1998-01-01

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

National Health Expenditure Data

Data.gov (United States)

U.S. Department of Health & Human Services — National Health Expenditure Accounts are comprised of the following, National Health Expenditures - Historical and Projected, Age Estimates, State Health...

78 FR 24232 - National Register of Historic Places; Notification of Pending Nominations and Related Actions

Science.gov (United States)

2013-04-24

..., National Register of Historic Places/National Historic Landmarks Program. GEORGIA Coffee County 63rd Army... Market, 6115 Maple St., Omaha, 13000276 TEXAS Wood County Carlock, Marcus DeWitt, House, 407 S. Main St...

76 FR 35013 - Minor Boundary Revision of Boston National Historical Park

Science.gov (United States)

2011-06-15

... Historical Park AGENCY: National Park Service, Interior. ACTION: Notification of Boundary Revision. SUMMARY... Historical Park is modified to include 0.50 acre of adjacent land identified as Tract 101-13. This tract is... United States of America without cost by enactment of Chapter 37 of the Laws of 2009, on July 23, 2009...

Recording environmental assets in the national accounts

OpenAIRE

Carl Obst; Michael Vardon

2014-01-01

Accounting information is a core element of economic decision-making at both national and corporate levels. It is widely accepted that much economic activity is dependent upon natural capital and natural resources—generically termed environmental assets in an accounting context. Environmental assets are under threat of depletion and degradation from economic activity. Consequently, the incorporation of information on environmental assets into standard accounting frameworks is an essential ele...

Materials accounting at Los Alamos National Laboratory

International Nuclear Information System (INIS)

Erkkila, B.H.; Roberts, N.J.

1989-01-01

This presentation gives an overview of the accounting system used at the Los Alamos National Laboratory by the Los Alamos Nuclear Material Accounting and Safeguards System (MASS). This system processes accounting data in real time for bulk materials, discrete items, and materials undergoing dynamic processing. The following topics are covered in this chapter: definitions; nuclear material storage; nuclear material storage; computer system; measurement control program; inventory differences; and current programs and future plans

The Suitability of Adaptive Reuse Practices on Historic Residential Buildings to National Memorials

Directory of Open Access Journals (Sweden)

Nor Syahila Ab Rashid

2014-06-01

Full Text Available In order to prolong the life of the old buildings in the country through building conservation practices, there is a tendency by the government to acquire and reuse Malaysian leadership figures’ residential buildings as memorials. However, it raises the question of whether there is any adaptive reuse guidelines to reuse historic residential buildings in Malaysia as national memorials in maintaining those buildings as an exhibition space on the history of their leadership. The absence of guidelines raises questions about how to implement the process accordingly. The objective of this research is to find the best formula for reusing historic residential buildings as national memorials based on that issue by reviewing and identify the principles of adaptive reuse practices of historic residential buildings as national memorials that implemented in Malaysia. The case studies were conducted on three samples of historic residential buildings that reused as national memorials and those buildings were selected based on a list of the study population, which are Rumah Kelahiran Tun Dr. Mahathir Mohamad (The Birthplace of Tun Dr. Mahathir Mohamad, Rumah Merdeka (Freedom House and Memorial Tun Abdul Ghafar Baba (The Tun Abdul Ghafar Baba Memorial. The sample may be determined by the sampling method and evaluated using the checklist provided. Based on the results of the case studies that were analyzed and discussed, it can be concluded that aspects of building code (local requirements as well as environmental and conservation requirements are not met in implementing adaptive reuse process on historic residential buildings to national memorials which needs suggestions for improvement.

The Use of Fair Value and Historical Cost Accounting for Investment Properties in China

Directory of Open Access Journals (Sweden)

Ross Taplin

2014-03-01

Full Text Available This paper examines the use of fair value accounting for investment properties by 96 randomly selected Chinese listed companies’ year-ending 2008 annual reports. Half the sampled companies use fair value while half use historical cost, both methods being allowable under International Financial Reporting Standards (IFRS and Chinese Accounting Standards (CAS. This represents the lowest possible level of comparability (or harmony when there are only two choices of method. A combination of T indices to summarise the level of comparability and logistic regression reveals that companies with an international influence (listed on international stock exchanges and/or with international operations are more likely to use fair value. Furthermore, there is evidence that companies with above average volatility in earnings are more likely to use fair value than historical cost. The consequences for domestic and international harmony for regulators and investors is discussed in the context of the opening of Chinese markets to international investment.

77 FR 74511 - National Register of Historic Places; Notification of Pending Nominations and Related Actions

Science.gov (United States)

2012-12-14

... of Historic Places/National Historic Landmarks Program. ALABAMA Morgan County East Old Town Historic District, Address Restricted, Decatur, 12001079 West Old Town Historic District, Address Restricted, Decatur, 12001080 COLORADO Routt County Bell and Canant Mercantile--Crossan's M and A Market, 101 Main St...

Architectural/historical assessment of the Oak Ridge National Laboratory, Oak Ridge Reservation, Anderson and Roane Counties, Tennessee

Energy Technology Data Exchange (ETDEWEB)

Carver, M.; Slater, M.

The Department of Energy (DOE) is required by the National Historic Preservation Act (NHPA) of 1966, as amended, to identify any properties under its jurisdiction that are included in or eligible for inclusion in the National Register of Historic Places (National Register). In March 1993 Duvall & Associates, Inc., was engaged to survey the Oak Ridge National Laboratory (ORNL), a DOE facility located on the Oak Ridge Reservation (ORR) in Anderson and Roane Counties, Tennessee, and to prepare a determination of National Register eligibility for all ORNL properties. The purpose of this report is to summarize the results of research into the historical context of ORNL and at to identify historic properties at ORNL that are included in present or eligible for inclusion in the National Register. The identification of archaeological properties at ORNL that are included and eligible for inclusion in the National Register Clinton is addressed in a separate report.

The Boundary of the Public Sector in National Accounts Versus IPSAS

Directory of Open Access Journals (Sweden)

Giovanna Dabbicco

2015-06-01

Full Text Available The ongoing debate about the necessity of harmonized accruals-based public accounting standards and the possible implementation of an integrated reporting covering public accounts and government finance statistics (GFS reporting, have widened the potential scope for comparative research on consolidation practices in Whole of Government Accounts (WGA and National accounts, notably in the European Union. This development would probably add momentum to broaden the scope of reporting to WGA. The article analyses in depth the conceptual frameworks behind financial reporting and national accounts, to better understand the diff erences between the definition of public sector and its boundary in national accounts as compared with financial reporting. This would form a useful input to the overall research agenda on WGA.

National parliaments and European constitutionalism: accountability beyond borders

NARCIS (Netherlands)

Jancic, D.

2011-01-01

The structure and quality of EU democracy is greatly determined by the status that the European Union accords both to the European Parliament and to national parliaments. The potential that national parliaments carry for providing political accountability and democratic legitimacy to the EU

A Personal Account of the History of Historical Demography in Europe at the End of the Glorious Thirty (1967-1975

Directory of Open Access Journals (Sweden)

Antoinette Fauve-Chamoux

2017-04-01

Full Text Available Encouraged by her masters at the Annales School—historians Fernand Braudel and Emmanuel Le Roy Ladurie, demographer Louis Henry from Institut National d’Etudes Démographiques (INED, and sociologist Peter Laslett from Cambridge—the author, a baby-boomer, experienced major socio-economic and cultural changes in family behavior and reproduction models induced in Europe by the revolutionary events of 1968 in Paris. In this essay, she presents a personal account of the history of historical demography in Europe, between 1967 and 1975, in other words at the end of the post-WWII Glorious Thirty period (1945-1975. She then became involved in the development of a global network that had been formed in 1960 in Stockholm, linking professional national and international associations and academic units in Historical Demography and History of the Family. This network spread quickly overseas during the following decades. The period under study was marked by the beginning of important behavioral changes in socio-economic contexts and attitudes to family life, gender and human reproduction. These major shifts were called the Second Demographic Transition by two Dutch demographers, inspired by French scholars. The year 1976 is identified as a major turning point for Historical Demography as a discipline, mostly through the creation of the Social Science History Association and the Journal of Family History, which brought new theoretical approaches and methodologies. A generation of productive researchers appeared with the end of the 20th century and the new millennium. They took advantage of an increasingly digitalized world to widely disseminate a rich store of knowledge about past population behavior gathered since the 1960s by their predecessors.

Is Historical Cost Accounting a Panacea? Market Stress, Incentive Distortions, and Gains Trading

OpenAIRE

Ellul, Andrew; Jotikasthira, Chotibhak; Lundblad, Christian T; Wang, Yihui

2015-01-01

This paper explores the trading incentives of financial institutions induced by the interaction between regulatory accounting rules and capital requirements by investigating insurance companies’ trading behavior during the recent financial crisis. According to insurance regulation, life insurers have a greater degree of flexibility to hold downgraded instruments at historical cost, whereas property and casualty insurers are forced to re-mark many of their downgraded securities to market price...

Knife River Indian Villages National Historic Site: Teacher's Guide.

Science.gov (United States)

National Park Service (Dept. of Interior), Washington, DC. National Register of Historic Places.

This guide provides history and social studies teachers, at all grade levels, with information and activities about the American Indians of the Northern Plains who lived in the area of the Knife River where it enters the Missouri River. Located in what is now North Dakota, this area is the Knife River Indian Villages National Historic Site. The…

Social Justice in Australian Higher Education Policy: An Historical and Conceptual Account of Student Participation

Science.gov (United States)

Gale, Trevor; Tranter, Deborah

2011-01-01

This article provides a synoptic account of historically changing conceptions and practices of social justice in Australian higher education policy. It maps the changes in this policy arena, beginning with the period following the Second World War and concluding with an analysis of the most recent policy proposals of the Bradley Review.…

Kalaupapa National Historic Park Air Tour Management Plan planning and NEPA scoping study

Science.gov (United States)

2005-03-03

The Federal Aviation Administration (FAA), in cooperation with the National Park Service (NPS), has initiated the development of an Air Tour Management Plan (ATMP) for Kalaupapa Historic Park pursuant to the National Parks Air Tour Management Act of ...

77 FR 29681 - National Register of Historic Places; Notification of Pending Nominations and Related Actions

Science.gov (United States)

2012-05-18

... guarantee that we will be able to do so. J. Paul Loether, Chief, National Register of Historic Places..., 12000324 Belvidere South State Street Historic District, State St. between Logan Ave. & Madison St...

ENVIRONMENTAL REVIEWS AND CASE STUDIES: Addressing the Public Outreach Responsibilities of the National Historic Preservation Act: Argonne National Laboratory’s Box Digital Display Platform

Energy Technology Data Exchange (ETDEWEB)

O’Rourke, Daniel J.; Weber, Cory C.; Richmond, Pamela D.

2016-07-29

Federal agencies are made responsible for managing the historic properties under their jurisdiction by the National Historic Preservation Act of 1966, as amended. A component of this responsibility is to mitigate the effect of a federal undertaking on historic properties through mitigation often through documentation. Providing public access to this documentation has always been a challenge. To address the issue of public access to mitigation information, personnel from Argonne National Laboratory created the Box Digital Display Platform, a system for communicating information about historic properties to the public. The platform, developed for the US Army Dugway Proving Ground, uses short introductory videos to present a topic but can also incorporate photos, drawings, GIS information, and documents. The system operates from a small, self-contained computer that can be attached to any digital monitor via an HDMI cable. The system relies on web-based software that allows the information to be republished as a touch-screen device application or as a website. The system does not connect to the Internet, and this increases security and eliminates the software maintenance fees associated with websites. The platform is designed to incorporate the products of past documentation to make this information more accessible to the public; specifically those documentations developed using the Historic American Building Survey/ Historic American Engineering Record (HABS/HAER) standards. Argonne National Laboratory’s Box Digital Display Platform can assist federal agencies in complying with the requirements of the National Historic Preservation Act.

Environmental Practice 18: 209–213 (2016)

Econometric Methods within Romanian Quarterly National Accounts

Directory of Open Access Journals (Sweden)

Livia Marineta Drăguşin

2013-04-01

Full Text Available The aim of the present paper is to synthesise the main econometric methods (including the mathematical and statistical ones used in the Romanian Quarterly National Accounts compilation, irrespectively of Quarterly Gross Domestic Product (QGDP. These methods are adapted for a fast manner to operatively provide information about the country macroeconomic evolution to interested users. In this context, the mathematical and econometric methods play an important role in obtaining quarterly accounts valued in current prices and in constant prices, in seasonal adjustments and flash estimates of QGDP.

A general approach to welfare measurement through national income accounting

OpenAIRE

Asheim, Geir B.; Buchholz, Wolfgang

2002-01-01

We develop a framework for analyzing national income accounting using a revealed welfare approach that is sufficiently general to cover, e.g., both the standard discounted utilitarian and maximin criteria as special cases. We show that the basic welfare properties of comprehensive national income accounting, which were previously ascribed only to the discounted utilitarian case, in fact extend to this more general framework. In particular, it holds under a wide range of circumstances that rea...

HISTORICAL PARALLELS OF THE NATIONAL ECONOMIC DOCTRINES

Directory of Open Access Journals (Sweden)

Avtandil SILAGADZE

2016-08-01

Full Text Available Historical experience shows that problems of economic development in certain countries are linked to the rational use of economic resources. It is not accidental that this issue was of high importance as early as in the 19th century in Georgia. An outstanding Georgian writer Ilia Tchavtchavadze (1951-1961 and other researchers (see References dedicated interesting works to studying this problem. Like German national economic doctrines, Ilia Tchavtchavadze was much concerned with the priorities of national economy. Based on the research results, the present work provides conclusions that Ilia Tchavtchavadze’s economic doctrine complies with German as well as classic economic doctrines with the only difference that development of Georgian economy should start with the development of agriculture; complies with free trade policy; gives great importance to building railway network and Batumi-Baku pipeline, development of oil industry, co-existence of private and community ownership and inadmissibility of forceful infringement of such ownership; lays foundation to building of an independent banking system in Georgia.

Kaloko-Honokohau National Historical Park Air Tour Management Plan planning and NEPA scoping document

Science.gov (United States)

2004-03-03

The Federal Aviation Administration (FAA), in cooperation with the National Park Service (NPS), has initiated the development of an Air Tour Management Plan (ATMP) for Kaloko-Honokohau Historic Park pursuant to the National Parks Air Tour Management ...

Development of Accounting Theories Specific to the National Accounting Literature of the First Half of Twentieth Century

Directory of Open Access Journals (Sweden)

Sorin Damian

2011-05-01

Full Text Available Need to identify plausible explanations of the principles underlying the double entry accountingover time determined by various manifestations of thought that have resulted in many theories. All thesetheories have proposed to explain and substantiate dopic formalism, but many of them no longer a valuetoday than a purely historical perspective. The representative of such theories has been many pages writtenRomanian and foreign authors in the first half of the twentieth century. Some Romanian authors mention theIoan E. Evian, D. Voina, CG Demetrescu, S. Iacobescu, Al. Sorescu, C. Pantu, C. Petrescu, Grigore-TrancuIaşi and others. Bibliography time accounting theories shared accounts: embryos of theories and scientifictheories.

Leadership and Accountability: The Challenges of Development in ...

African Journals Online (AJOL)

A sizable number of scholars have argued that development in any nation is a function of a leadership that subscribes to the principles of accountability in government at various levels. This paper employs the methodology of historical research, which involves the analysis of secondary data obtained from relevant books, ...

Shaping Social Protection in Africa : National Transfer Accounts ...

International Development Research Centre (IDRC) Digital Library (Canada)

Researchers will construct age-specific economic accounts known as national ... affect poverty reduction efforts, particularly the design of social security. ... of its 2017 call for proposals to establish Cyber Policy Centres in the Global South.

BDHI: a French national database on historical floods

Directory of Open Access Journals (Sweden)

Lang Michel

2016-01-01

Full Text Available The paper describes the various features of the BDHI database (objects, functions, content. This document database provides document sheets on historical floods from various sources: technical reports from water authorities, scientific accounts (meteorology, hydrology, hydraulics..., post-disaster reports, newspapers or book extracts... It is complemented by fact sheets on flood events, which provide a summary text on significant past floods: location, date and duration, type of flood, extent, probability, adverse consequences A search engine is provided for information search based on time (specific date or period, on location (district, basin, city or thematic topic (document type, flood type, flood magnitude, flood impact.... We conclude by some future challenges in relation to the next cycle of the Floods Directive (2016-2022, with the inventory of past floods which had significant adverse impacts. What are the flood events that need to be integrated (new ones later than 2011 and/or previous floods that had not yet been selected? How can the process of historical data integration be extended at a local scale, with an adequate process of validation? How to promote the use of BDHI database in relation with the development of the culture of risk?

Hundred years of X-ray discovery: a brief historical account. 1895-1995

International Nuclear Information System (INIS)

Santin Filho, Ourides

1995-01-01

This article gives a brief historical account of the discovery of X-rays, including early experiments of Roentgen, Barkla and Henry Bragg, followed by experiments leading to the discovery of X-ray diffraction by crystals, made by Max von Laue and Lawrence Bragg, which led to the discovery of ionic bonding in crystals. The steps in the study of X-ray spectroscopy by Moseley are also mentioned, and the correlation of his results with theories of Bohr and Rydberg, leading to the discovery of atomic number. Finally, the use of X-ray diffraction in structure determinations through Fourier transform is emphasized. (author). 35 refs., 7 figs

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

Directory of Open Access Journals (Sweden)

Ionela Cristina Breahna Pravat

2014-07-01

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

77 FR 61428 - Notice of Meeting for Star-Spangled Banner National Historic Trail Advisory Council

Science.gov (United States)

2012-10-09

... Meeting for Star-Spangled Banner National Historic Trail Advisory Council AGENCY: National Park Service... National Park Service (NPS) is hereby giving notice that the Advisory Committee on the Star-Spangled Banner..., and Baltimore, Maryland, commemorating the Chesapeake Campaign of the War of 1812 (including the...

76 FR 50494 - National Register of Historic Places; Notification of Pending Nominations and Related Actions

Science.gov (United States)

2011-08-15

... comments should be submitted by August 30, 2011. Before including your address, phone number, e-mail... Historic Places/National Historic Landmarks Program. COLORADO Huerfano County Veta Pass, 3652, 3665, 3688 Cty. Rd. 443, La Veta, 11000607 Pueblo County Pueblo Christopher Columbus Monument, Median in 100 Blk...

National greenhouse-gas accounting for effective climate policy on international trade

Science.gov (United States)

Kander, Astrid; Jiborn, Magnus; Moran, Daniel D.; Wiedmann, Thomas O.

2015-05-01

National greenhouse-gas accounting should reflect how countries’ policies and behaviours affect global emissions. Actions that contribute to reduced global emissions should be credited, and actions that increase them should be penalized. This is essential if accounting is to serve as accurate guidance for climate policy. Yet this principle is not satisfied by the two most common accounting methods. Production-based accounting used under the Kyoto Protocol does not account for carbon leakage--the phenomenon of countries reducing their domestic emissions by shifting carbon-intensive production abroad. Consumption-based accounting (also called carbon footprinting) does not credit countries for cleaning up their export industries, and it also punishes some types of trade that could contribute to more carbon efficient production worldwide. We propose an improvement to consumption-based carbon accounting that takes technology differences in export sectors into account and thereby tends to more correctly reflect how national policy changes affect total global emissions. We also present empirical results showing how this new measure redraws the global emissions map.

Account 1983-1984. [National Radiological Protection Board

Energy Technology Data Exchange (ETDEWEB)

1984-01-01

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

Accountability of Tertiary Education at the National Level: A Chimera?

Science.gov (United States)

Lindsay, Alan; O'Byrne, Garry

1979-01-01

The concept of accountability and its application to Australian higher education are discussed. It is suggested that due to political, financial, and educational characteristics of tertiary education at the national system level there are fundamental and insoluble problems associated with achieving accountability. (SF)

75 FR 62852 - National Register of Historic Places; Notification of Pending Removal of Listed Property

Science.gov (United States)

2010-10-13

... DEPARTMENT OF THE INTERIOR National Park Service National Register of Historic Places; Notification of Pending Removal of Listed Property Pursuant to section 60.15 of 36 CFR Part 60, comments are being accepted on the following properties being considered for removal from the National Register of...

75 FR 41235 - National Register of Historic Places; Notification of Pending Removal of Listed Property

Science.gov (United States)

2010-07-15

... DEPARTMENT OF THE INTERIOR National Park Service National Register of Historic Places; Notification of Pending Removal of Listed Property Pursuant to section 60.15 of 36 CFR part 60. Comments are being accepted on the following properties being considered for removal from the National Register of...

75 FR 60137 - National Register of Historic Places; Notification of Pending Removal of Listed Property

Science.gov (United States)

2010-09-29

... DEPARTMENT OF THE INTERIOR National Park Service National Register of Historic Places; Notification of Pending Removal of Listed Property Pursuant to section 60.15 of 36 CFR Part 60, comments are being accepted on the following properties being considered for removal from the National Register of...

Accountability--A Historical Perspective.

Science.gov (United States)

Keefover, Karen Shade

1983-01-01

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

76 FR 58713 - National Historically Black Colleges and Universities Week, 2011

Science.gov (United States)

2011-09-21

... today. During National Historically Black Colleges and Universities Week, we pay homage to the daring...--that equal access to a quality education can open doors for all our people. By continuing to strengthen... day of September, in the year of our Lord two thousand eleven, and of the Independence of the United...

Compendium of Environmental Sustainability Indicator Collections: 2006 National Footprint Accounts (NFA)

Data.gov (United States)

National Aeronautics and Space Administration — The 2006 National Footprint Accounts (NFA) portion of the Compendium of Environmental Sustainability Indicator Collections, version 1.1 is a data set that measures...

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

International Nuclear Information System (INIS)

Jeong, Yonhong; Han, Jae-Jun; Chang, Sunyoung; Shim, Hye-Won; Ahn, Seungho

2016-01-01

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

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

Energy Technology Data Exchange (ETDEWEB)

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

2016-10-15

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

National Accounting with Natural and Other Types of Capital

International Nuclear Information System (INIS)

Hartwick, J.M.

2001-01-01

We do double-entry national accounting and incorporate zero profit arbitrage conditions (Euler equations) for different types of capital, including natural capital. In non-balanced growth, capital gains terms for capital goods appear in the income side of the accounts. Depreciation terms appear on the product or expenditure side. We consider renewable natural capital as well as non-renewable of both durable and non-durable types. 14 refs

77 FR 1722 - National Register of Historic Places; Notification of Pending Nominations and Related Actions

Science.gov (United States)

2012-01-11

... DEPARTMENT OF THE INTERIOR National Park Service [NPS-WASO-NRNHL-1212-9138; 2200-3200-665] National Register of Historic Places; Notification of Pending Nominations and Related Actions Nominations... and Architecture MPS) 318 S. Houston Ave., Russellville, 11001049 Pulaski County Capitol--Main...

Historical account of venereal diseases in Mexico.

OpenAIRE

Conde-Glez, C J; Calderón, E; Juárez-Figueroa, L; Hernández-Avila, M

1993-01-01

This paper reviews the history of sexually acquired diseases in Mexico. It is divided into four major chronological sections which discuss social attitudes and values, the development of services and of official policy, and historical epidemiology.

78 FR 9420 - National Register of Historic Places; Notification of Pending Nominations and Related Actions

Science.gov (United States)

2013-02-08

... DEPARTMENT OF THE INTERIOR National Park Service [NPS-WASO-NRNHL-12128; 2200-3200-665] National Register of Historic Places; Notification of Pending Nominations and Related Actions Nominations for the... Bacon--Harding Farm, (Cobblestone Architecture of New York State MPS), 3077 Oak Orchard Rd., Gaines...

Historical Evolution of the Field View and Textbook Accounts.

Science.gov (United States)

Pocovi, M. Cecilia; Finley, Fred N.

2003-01-01

Analyzes how two electromagnetism textbooks approach the concept of electric field. Uses historical evolution of the field representation. Indicates that one textbook mixes up the historical and pedagogical reasons for the introduction of the concept of field while the other one presents a sketch that might lead students to understand the field…

75 FR 38831 - Repair Kalaupapa Dock Structure: Kalaupapa National Historical Park, Hawaii; Notice of...

Science.gov (United States)

2010-07-06

..., species protected under the Endangered Species Act and the Marine Mammal Protection Act, historic... well as further coordination with USFWS and National Marine Fisheries Service, the scope of work...

Historic preservation requirements and the evaluation of cold war era nuclear facilities at Argonne National Laboratory-East

International Nuclear Information System (INIS)

Wescott, K. L.

1999-01-01

Project design for the decontamination and decommissioning (D and D) of federal facilities must address the requirements of the National Environmental Policy Act which includes compliance with the National Historic Preservation Act (NHPA). Section 106 of the NHPA requires that Federal agencies consider any effect their activities may have on historic properties. While a cultural property is not usually considered historic until it has reached an age of 50 years or older, special consideration is given to younger properties if they are of exceptional importance in demonstrating unique development in American history, architecture, archaeology, engineering, or culture. As part of the U.S. Department of Energy's (DOE's) D and D program at Argonne National Laboratory-East (ANL-E), site properties are evaluated within the context of the Cold War Era and within themes associated with nuclear technology. Under this program, ANL-E staff have conducted archival research on three nuclear reactor facilities, one accelerator, and one laboratory building. DOE and ANL-E have been working closely with the Illinois Historic Preservation Agency (IHPA) to determine the eligibility of these properties for listing on the National Register of Historic Places. In 1998, in consultation with the IHPA, the DOE determined that the reactor facilities were eligible. Memoranda of Agreement were signed between the DOE and the IHPA stipulating mitigation requirements for the recordation of two of these properties. The laboratory building was recently determined eligible and will likely undergo similar documentation procedures. The accelerator was determined not eligible. Similar studies and determinations will be required for all future D and D projects

32 CFR 174.18 - Historic preservation.

Science.gov (United States)

2010-07-01

... 32 National Defense 1 2010-07-01 2010-07-01 false Historic preservation. 174.18 Section 174.18... Historic preservation. (a) The transfer, lease, or sale of National Register-eligible historic property to... the regulations implementing the National Historic Preservation Act (36 CFR 800.5(a)(2)(vii)). One way...

Historical variation in young adult binge drinking trajectories and its link to historical variation in social roles and minimum legal drinking age

Science.gov (United States)

Jager, Justin; Keyes, Katherine M.; Schulenberg, John E.

2015-01-01

This study examines historical variation in age 18–26 binge drinking trajectories, focusing on differences in both level of use and rates of change (growth) across cohorts of young adults over three decades. As part of the national Monitoring the Future Study, over 64,000 youths from the high school classes of 1976–2004 were surveyed at biennial intervals between ages 18 and 26. We found that, relative to past cohorts, recent cohorts both enter the age 18–26 age band engaging in lower levels and exit the age 18–26 age band engaging in higher levels of binge drinking. The reason for this reversal is that, relative to past cohorts, binge drinking among recent cohorts accelerates more quickly across ages 18–22 and decelerates more slowly across ages 22–26. Moreover, we found that historical increases in minimum legal drinking age account for a portion of the historical decline in age 18 level, while historical variation in social role acquisition (e.g., marriage, parenthood, and employment) accounts for a portion of the historical acceleration in age 18–22 growth. We also found that historical variation in the age 18–22 and age 22–26 growth rates was strongly and positively connected, suggesting common mechanism(s) underlie historical variation of both growth rates. Findings were generally consistent across gender and indicate that historical time is an important source of individual differences in young adult binge drinking trajectories. Beyond binge drinking, historical time may also inform the developmental course of other young adult risk behaviors, highlighting the interplay of epidemiology and etiology. PMID:26010381

To Market, to Market: An Historic Account of How Schools Have Marketed Themselves over the Past 150 Years

Science.gov (United States)

Hooper, Carole

2011-01-01

This article provides an historical account of how fee-charging Victorian schools have marketed themselves over the past 150 years (via the use of advertisements, brochures, and prospectuses) in order to promote those aspects of schooling believed to be of most importance to potential customers (parents). While some of the features--most notably…

Vegetation inventory, mapping, and classification report, Fort Bowie National Historic Site

Science.gov (United States)

Studd, Sarah; Fallon, Elizabeth; Crumbacher, Laura; Drake, Sam; Villarreal, Miguel

2013-01-01

A vegetation mapping and characterization effort was conducted at Fort Bowie National Historic Site in 2008-10 by the Sonoran Desert Network office in collaboration with researchers from the Office of Arid lands studies, Remote Sensing Center at the University of Arizona. This vegetation mapping effort was completed under the National Park Service Vegetation Inventory program which aims to complete baseline mapping inventories at over 270 national park units. The vegetation map data was collected to provide park managers with a digital map product that met national standards of spatial and thematic accuracy, while also placing the vegetation into a regional and even national context. Work comprised of three major field phases 1) concurrent field-based classification data collection and mapping (map unit delineation), 2) development of vegetation community types at the National Vegetation Classification alliance or association level and 3) map accuracy assessment. Phase 1 was completed in late 2008 and early 2009. Community type descriptions were drafted to meet the then-current hierarchy (version 1) of the National Vegetation Classification System (NVCS) and these were applied to each of the mapped areas. This classification was developed from both plot level data and censused polygon data (map units) as this project was conducted as a concurrent mapping and classification effort. The third stage of accuracy assessment completed in the fall of 2010 consisted of a complete census of each map unit and was conducted almost entirely by park staff. Following accuracy assessment the map was amended where needed and final products were developed including this report, a digital map and full vegetation descriptions. Fort Bowie National Historic Site covers only 1000 acres yet has a relatively complex landscape, topography and geology. A total of 16 distinct communities were described and mapped at Fort Bowie NHS. These ranged from lush riparian woodlands lining the

Re-constructing historical Adélie penguin abundance estimates by retrospectively accounting for detection bias.

Science.gov (United States)

Southwell, Colin; Emmerson, Louise; Newbery, Kym; McKinlay, John; Kerry, Knowles; Woehler, Eric; Ensor, Paul

2015-01-01

Seabirds and other land-breeding marine predators are considered to be useful and practical indicators of the state of marine ecosystems because of their dependence on marine prey and the accessibility of their populations at breeding colonies. Historical counts of breeding populations of these higher-order marine predators are one of few data sources available for inferring past change in marine ecosystems. However, historical abundance estimates derived from these population counts may be subject to unrecognised bias and uncertainty because of variable attendance of birds at breeding colonies and variable timing of past population surveys. We retrospectively accounted for detection bias in historical abundance estimates of the colonial, land-breeding Adélie penguin through an analysis of 222 historical abundance estimates from 81 breeding sites in east Antarctica. The published abundance estimates were de-constructed to retrieve the raw count data and then re-constructed by applying contemporary adjustment factors obtained from remotely operating time-lapse cameras. The re-construction process incorporated spatial and temporal variation in phenology and attendance by using data from cameras deployed at multiple sites over multiple years and propagating this uncertainty through to the final revised abundance estimates. Our re-constructed abundance estimates were consistently higher and more uncertain than published estimates. The re-constructed estimates alter the conclusions reached for some sites in east Antarctica in recent assessments of long-term Adélie penguin population change. Our approach is applicable to abundance data for a wide range of colonial, land-breeding marine species including other penguin species, flying seabirds and marine mammals.

Re-constructing historical Adélie penguin abundance estimates by retrospectively accounting for detection bias.

Directory of Open Access Journals (Sweden)

Colin Southwell

Full Text Available Seabirds and other land-breeding marine predators are considered to be useful and practical indicators of the state of marine ecosystems because of their dependence on marine prey and the accessibility of their populations at breeding colonies. Historical counts of breeding populations of these higher-order marine predators are one of few data sources available for inferring past change in marine ecosystems. However, historical abundance estimates derived from these population counts may be subject to unrecognised bias and uncertainty because of variable attendance of birds at breeding colonies and variable timing of past population surveys. We retrospectively accounted for detection bias in historical abundance estimates of the colonial, land-breeding Adélie penguin through an analysis of 222 historical abundance estimates from 81 breeding sites in east Antarctica. The published abundance estimates were de-constructed to retrieve the raw count data and then re-constructed by applying contemporary adjustment factors obtained from remotely operating time-lapse cameras. The re-construction process incorporated spatial and temporal variation in phenology and attendance by using data from cameras deployed at multiple sites over multiple years and propagating this uncertainty through to the final revised abundance estimates. Our re-constructed abundance estimates were consistently higher and more uncertain than published estimates. The re-constructed estimates alter the conclusions reached for some sites in east Antarctica in recent assessments of long-term Adélie penguin population change. Our approach is applicable to abundance data for a wide range of colonial, land-breeding marine species including other penguin species, flying seabirds and marine mammals.

A Comparative Study of Difficulties in Accounting Preparation and Judgement in Agriculture Using Fair Value and Historical Cost for Biological Assets Valuation

OpenAIRE

Argilés bosch, Josep M.a; Aliberch, Anna Sabata; Blandón, Josep García

2012-01-01

This paper presents empirical research comparing the accounting difficulties that arise from the use of two valuation methods for biological assets, fair value (FV) and historical cost (HC) accounting, in the agricultural sector. It also compares how reliable each valuation method is in the decision-making process of agents within the sector. By conducting an experiment with students, farmers, and accountants operating in the agricultural sector, we find that they have more difficulties, make...

Accountability Practices in the History of Danish Primary

DEFF Research Database (Denmark)

Ydesen, Christian; Andreasen, Karen Egedal

2014-01-01

between different national settings. Furthermore, accountability measures and practices have an impact on both the ways and means by which societies approach their educational systems. Hence there is a need to clarify the characteristics and traits connected with the concept. One way of approaching......This paper focuses on primary education accountability as a concept and as an organizational practice in the histo-ry of Danish public education. Contemporary studies of education policy often address questions of accountability, but the manifestations of school accountability differ significantly...... this endeavor is to turn to the history of education, because the discourse and practice of accountability incorporates numerous historical antecedents, technologies, and arguments. Based on primary as well as secondary sources this article presents the case of Denmark, analyzing the period from 1660...

Challenges of stimulating a market for social innovation - provision of a national health account.

Science.gov (United States)

Wass, Sofie; Vimarlund, Vivian

2015-01-01

Innovation in healthcare can be associated with social innovation and the mission to contribute to a shared value that benefits not only individuals or organizations but the society as a whole. In this paper, we present the prerequisites of stimulating a market for social innovations by studying the introduction of a national health account. The results show that there is a need to clarify if a national health account should be viewed as a public good or not, to clarify the financial responsibilities of different actors, to establish clear guidelines and to develop regulations concerning price, quality and certification of actors. The ambition to stimulate the market through a national health account is a promising start. However, the challenges have to be confronted in order for public and private actors to collaborate and build a market for social innovations such as a national health account.

R programming for the Quarterly National Accounts: Moroccan case

Directory of Open Access Journals (Sweden)

Houssam HACHIMI

2017-11-01

Full Text Available The compilation of quarterly national accounts (QNA has different methods based on the specificity of the statistical system of the country, in effect, the method of calibration adopted by the Moroccan national account department has several steps that estimates indirectly the quarterly components of the Gross Domestic Product (GDP by using statistics indicators as regressors in a linear model. The use of R, as statistical software for the compilation of that official statistics presents some challenges for the statisticians from the first step of the data import, until the export of the results, the responsible of the compilation of the QNA must have good algorithmic coding skills so as he can build his R program by choosing the adequate packages and version of the R software. The objective of this work is to present the R program and challenges that face the Moroccan case.

`Beyond the seventh fold': A historical account of a natural product chemist

Science.gov (United States)

Jenkins, Edward S.

1996-01-01

If entrenched workings of a social and cultural milieu strongly and selectively conspires to quell within an individual any notion toward a career in science, what makes such a person act and persist to the contrary? If that persistence prevails over or in the face of strong opposition, what accounts for the success? When such success brings about a degree of conceptual change in the social environment of an emerging branch of science, what kind of person whose scientific contributions help promote the change emerges from the fray? This paper is an historical account of such a person, one of the early natural product chemists who entered the field against discouragements and who remained determined when rejected in violation of publicly acclaimed principles that called for acceptance. Without any conscious attempt to direct its internal or external content, the paper is both analytical and social. The message suggests that there are philosophical views from some quarters we have ignored but perhaps should allow to enter the ongoing debate about curriculum reform. It is also a message to science and science education that perhaps we, all of us, ought to take more seriously than we do the universality of science and scientific talent.

Unprecedented climate events: Historical changes, aspirational targets, and national commitments

Science.gov (United States)

Diffenbaugh, Noah S.; Singh, Deepti; Mankin, Justin S.

2018-01-01

The United Nations Paris Agreement creates a specific need to compare consequences of cumulative emissions for pledged national commitments and aspirational targets of 1.5° to 2°C global warming. We find that humans have already increased the probability of historically unprecedented hot, warm, wet, and dry extremes, including over 50 to 90% of North America, Europe, and East Asia. Emissions consistent with national commitments are likely to cause substantial and widespread additional increases, including more than fivefold for warmest night over ~50% of Europe and >25% of East Asia and more than threefold for wettest days over >35% of North America, Europe, and East Asia. In contrast, meeting aspirational targets to keep global warming below 2°C reduces the area experiencing more than threefold increases to 90% of North America, Europe, East Asia, and much of the tropics—still exhibit sizable increases in the probability of record-setting hot, wet, and/or dry events. PMID:29457133

77 FR 41447 - National Register of Historic Places; Notification of Pending Nominations and Related Actions

Science.gov (United States)

2012-07-13

... National Register criteria for evaluation. Comments may be forwarded by United States Postal Service, to... Independent city Manchester Industrial Historic District (Boundary Increase), Parts of Decatur, Everett, Hull...

3 CFR 8404 - Proclamation 8404 of August 30, 2009. National Historically Black Colleges and Universities Week...

Science.gov (United States)

2010-01-01

..., to the growth of local communities, and to our Nation's overall economy. This week, we celebrate the... new, innovative, and ambitious strategies to help the next generation of Americans successfully complete college and prepare themselves for the global economy. During National Historically Black Colleges...

Historical Reflections on Accountability

Directory of Open Access Journals (Sweden)

Richard Ohmann

2014-10-01

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

2006 USGS/NPS/NASA Experimental Advanced Airborne Research Lidar (EAARL): Jean Lafitte National Historical Park and Preserve

Data.gov (United States)

National Oceanic and Atmospheric Administration, Department of Commerce — A first surface/bare earth elevation map (also known as a Digital Elevation Model, or DEM) of the Jean Lafitte National Historical Park and Preserve in Louisiana was...

THE TRANSITION FROM HISTORICAL COST TO FAIR-VALUE, A CHOICE WITH MAJOR IMPLICATIONS IN ACCOUNTING

Directory of Open Access Journals (Sweden)

ILIE RĂSCOLEAN

2016-10-01

Full Text Available This paper treats the importance of the transition from valuation at historical cost to valuation at fair value of the assets within an economic entity, and the contents of the result obtained in financial reporting. The work deals with the influence that the fair value assessment can have on the level of an entity’s economic performance. Starting from a few statements such as: fair value option evaluation to influence significantly the fair value; presentation of the elements on the balance sheet at fair value leads to significant changes in the accounting of the economic entities, in data analysis was used a questionnaire based on the four questions whose results were analysed and which have led to carrying out this study. The research was supported by the information collected from individuals and companies within certain economic entities. The paper ends with the conclusions of authors related to the fair value assessment which, as if trying to address the shortcomings of historical cost, by aiming to correct cost of customer acquisition assets with market value, achieved through constant reevaluation of the balance sheet items. On the other hand, a concurrent evaluation of both historical cost and fair value, depending on the inherent characteristics of the elements of the balance sheet, resulting in getting relevant, reliable financial statements, in accordance with reality.

Cost of Peace Accounting and National Security in Nigeria: Does it Really Matter?

Directory of Open Access Journals (Sweden)

Okoro Godsday Edesiri

2016-12-01

Full Text Available Purpose of the article: The cost of ensuring national security is very high, but measuring this cost has received little attention. One way of reacording and ascertaining the financial resources expended on national security is via Peace Accounting. Peace Accounting is an innovative idea that is taking a firm root in Nigeria and the world over. Peace accounting deals with ascertaining and reporting the financial resources accompanying domestic violence such as insecurity, political violence, insurgency, militancy, economic predicament, corruption and all other costs associated with national security. Methodology/methods: Secondary data were obtained from the Central Bank of Nigeria Statistical Bulletin and the International Monetary Fund Cross Country Macroeconomic Statistics from 1996–2015. Ordinary Least Square estimation technique was employed in analyzing the data and analysis performed via SPSS. Scientific aim: This paper gauged the costs of peace accounting and its implication for national security in Nigeria. Findings: The study found that expenditure on internal security, cost of peace keeping and gross fixed capital formation are dynamics of peace accounting. Furthermore, cost of peace keeping is statistically significant except that expenditure on internal security and gross fixed capital formation were statistically flawed. Expenditure on internal security has negative impact on GPI. Conclusions: On the basis of the above, we recommend among others that countries like Nigeria faced with security challenges should engage professionals/experts that can help develop peace accounting models aimed at measuring the cost of peace. Also, special attention should be paid to expenditure on internal security since it has negative effect on GPI.

76 FR 24050 - National Register of Historic Places; Notification of Pending Nominations and Related Actions

Science.gov (United States)

2011-04-29

... guarantee that we will be able to do so. J. Paul Loether, Chief, National Register of Historic Places... Logan County Booneville Methodist Episcopal Church South, 355 N. Broadway, Booneville, 11000301 Prairie...

Accounting for financial investments according to international and national accounting standards and financial reporting: a comparative aspect

OpenAIRE

Здреник, Василь Степанович; Рафальська, Наталія Олександрівна

2012-01-01

The main aspects of accounting for financial investments according to  national and international standards have been considered, as well as differences between them have been revealed and solutions to these issues have been offered

Capital gains in economic theory and national accounting

Directory of Open Access Journals (Sweden)

J. STEINDL

1998-12-01

Full Text Available Capital gains are ironically one of the least studied concepts in economics despite their crucial role in national accounting. Although capital gains are technically not involved in the circular flow of production and incomes, they are a vital determinants of consumer credit and personal savings. Recent findings, in fact, correlate capital gains with the prevalence of inflationary pressures and gyrations on spending in assets.

77 FR 16558 - General Management Plan/Final Environmental Impact Statement, Hampton National Historic Site...

Science.gov (United States)

2012-03-21

... Management Plan/Final Environmental Impact Statement, Hampton National Historic Site, Maryland AGENCY...) announces the availability of the Final Environmental Impact Statement for the General Management Plan.../Baltimore County Library, 320 York Avenue, Towson, Maryland 21204. Baltimore County Tourism Office and...

Inflation accounting and effects of inflation adjusted accounting figures on decision making

OpenAIRE

Özkaşıkcı, Ali İhsan

1995-01-01

Ankara : Faculty of Management and the Graduate School of Business Administration of Bilkent Univ., 1995. Thesis (Master's) -- İhsan Doğramacı Bilkent University, 1995. Includes bibliographical refences. Various studies in accounting have shown that, historical cost model can not adapt itself to the changing economic environment. The change that is being suggested is a modification to the existing accounting practice of reporting only historical cost information. The sco...

Historical films and the Asian nations: struggles for independence and emancipation – a gendered perspective

OpenAIRE

Wan Yahaya, Wan Aida

2017-01-01

This thesis explores in detail fourteen historical films about Asian nations, most made by indigenous production companies and directors from the countries depicted in the films. The thesis has concentrated on films from Southeast Asia, but includes extensive discussion of two films made about Indian history and of two films made about Japanese history. The thesis concentrates on films concerned with issues of national independence, the period of the formation of the nation, and with women’s ...

The historic and national aspects of medical ethics and deontology.

Directory of Open Access Journals (Sweden)

Prikhoda Igor' Viktorovich

2009-02-01

Full Text Available Researches of problems of medical ethics and deontology in activity of the medical worker presented. Historical and national aspects of the delivered problem are considered. They open diversity and complexity of realization of problems of formation of the person of the medical worker. The humanism in medicine makes its ethical basis and morals. The humanism serves moral development of the person of the medical worker. Without humanism the medicine loses the right on existence. Its scientific and professional principles conflict to its basic purpose - to serve the person.

76 FR 66323 - National Register of Historic Places; Notification of Pending Nominations and Related Actions

Science.gov (United States)

2011-10-26

... guarantee that we will be able to do so. J. Paul Loether, Chief, National Register of Historic Places..., Roughly bounded by Ewing, Park & Cherry Sts., Guthrie, 11000801 Warren County Hardcastle Store, The, 7286...

78 FR 44149 - National Register of Historic Places; Notification of Pending Nominations and Related Actions

Science.gov (United States)

2013-07-23

... guarantee that we will be able to do so. Dated: July 5, 2013. J. Paul Loether, Chief, National Register of..., 13000591 COLORADO Logan County Downtown Sterling Historic District, Roughly bounded by Division Ave...

75 FR 3246 - National Register of Historic Places; Notification of Pending Nominations and Related Actions

Science.gov (United States)

2010-01-20

... comments should be submitted by February 4, 2010. J. Paul Loether, Chief, National Register of Historic...., Spencer, 10000002 Wapello County Garner, J.W., Building, (Ottumwa MPS) 222-224 E. 2nd St., Ottumwa...

National Transportation Safety Board : weak internal control impaired financial accountability

Science.gov (United States)

2001-09-28

The U. S. General Accounting Office (GAO) was asked to review the National Transportation Safety Board's (NTSB) internal controls over selected types of fiscal year expenditures. They were asked to determine whether internal control weaknesses were a...

75 FR 6406 - National Register of Historic Places; Weekly Listing of Historic Properties

Science.gov (United States)

2010-02-09

... County Asbury Grove Historic District, Around Asbury St., Hamilton, 09000935, Listed, 11/18/09 Middlesex County Middlesex Canal Historic and Archaeological District, Address Restricted, Boston vicinity...

HOMELAND SECURITY: Responsibility And Accountability For Achieving National Goals

National Research Council Canada - National Science Library

2002-01-01

... an effective approach and appropriate accountability to Congress and the American people; (2) the Executive Branch s initial efforts to develop a national strategy for homeland security; (3) the impact of an invigorated homeland security program on budgets and resources; and (4) our efforts to obtain information from the Office of Homeland Security (OHS).

77 FR 51566 - National Register of Historic Places; Notification of Pending Nominations and Related Actions

Science.gov (United States)

2012-08-24

... guarantee that we will be able to do so. Dated: August 1, 2012. J. Paul Loether, Chief, National Register of... Bexar County Hays Street Bridge, (Historic Bridges of Texas MPS) Hays St. over UPRR, N. Cherry...

28 CFR 36.405 - Alterations: Historic preservation.

Science.gov (United States)

2010-07-01

... 28 Judicial Administration 1 2010-07-01 2010-07-01 false Alterations: Historic preservation. 36... Alterations: Historic preservation. (a) Alterations to buildings or facilities that are eligible for listing in the National Register of Historic Places under the National Historic Preservation Act (16 U.S.C...

Annual Forest Monitoring as part of Indonesia's National Carbon Accounting System

Science.gov (United States)

Kustiyo, K.; Roswintiarti, O.; Tjahjaningsih, A.; Dewanti, R.; Furby, S.; Wallace, J.

2015-04-01

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

Modeling historical tuberculosis epidemics among Canadian First Nations: Effects of malnutrition and genetic variation

OpenAIRE

Ackley, SF; Liu, F; Porco, TC; Pepperell, CS

2015-01-01

© 2015 Ackley et al. Late 19th century epidemics of tuberculosis (TB) inWestern Canadian First Nations resulted in peak TB mortality rates more than six times the highest rates recorded in Europe. Using a mathematical modeling approach and historical TB mortality time series, we investigate potential causes of high TB mortality and rapid epidemic decline in First Nations from 1885 to 1940. We explore two potential causes of dramatic epidemic dynamics observed in this setting: first, we explor...

The inequality footprints of nations: a novel approach to quantitative accounting of income inequality.

Directory of Open Access Journals (Sweden)

Ali Alsamawi

Full Text Available In this study we use economic input-output analysis to calculate the inequality footprint of nations. An inequality footprint shows the link that each country's domestic economic activity has to income distribution elsewhere in the world. To this end we use employment and household income accounts for 187 countries and an historical time series dating back to 1990. Our results show that in 2010, most developed countries had an inequality footprint that was higher than their within-country inequality, meaning that in order to support domestic lifestyles, these countries source imports from more unequal economies. Amongst exceptions are the United States and United Kingdom, which placed them on a par with many developing countries. Russia has a high within-country inequality nevertheless it has the lowest inequality footprint in the world, which is because of its trade connections with the Commonwealth of Independent States and Europe. Our findings show that the commodities that are inequality-intensive, such as electronic components, chemicals, fertilizers, minerals, and agricultural products often originate in developing countries characterized by high levels of inequality. Consumption of these commodities may implicate within-country inequality in both developing and developed countries.

The inequality footprints of nations: a novel approach to quantitative accounting of income inequality.

Science.gov (United States)

Alsamawi, Ali; Murray, Joy; Lenzen, Manfred; Moran, Daniel; Kanemoto, Keiichiro

2014-01-01

In this study we use economic input-output analysis to calculate the inequality footprint of nations. An inequality footprint shows the link that each country's domestic economic activity has to income distribution elsewhere in the world. To this end we use employment and household income accounts for 187 countries and an historical time series dating back to 1990. Our results show that in 2010, most developed countries had an inequality footprint that was higher than their within-country inequality, meaning that in order to support domestic lifestyles, these countries source imports from more unequal economies. Amongst exceptions are the United States and United Kingdom, which placed them on a par with many developing countries. Russia has a high within-country inequality nevertheless it has the lowest inequality footprint in the world, which is because of its trade connections with the Commonwealth of Independent States and Europe. Our findings show that the commodities that are inequality-intensive, such as electronic components, chemicals, fertilizers, minerals, and agricultural products often originate in developing countries characterized by high levels of inequality. Consumption of these commodities may implicate within-country inequality in both developing and developed countries.

National Health Accounts: A Framework For Understanding Health Care Financing.

Science.gov (United States)

Waldo, Daniel

2018-03-01

Over the course of the past century, the challenges facing the United States in its consumption of health care goods and services have not changed very much. What is being consumed, who is paying for it, and how much is affordable are questions that arise in every cycle of the debate-if they ever go dormant. National Health Accounts are one tool to use in the search for answers to these questions and to the challenges behind the questions. The accounts cannot (and do not pretend to) address every aspect of the debate, but they provide an important context. In this article I briefly review the history of the health accounts and discuss their strengths and weaknesses in the context of the present debate over spending.

Social Responsibility of Accounting

OpenAIRE

JINNAI, Yoshiaki

2011-01-01

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

A Comparative Study of Difficulties in Accounting Preparation and Judgement in Agriculture Using Fair Value and Historical Cost for Biological Assets Valuation

Directory of Open Access Journals (Sweden)

Josep M.a Argilés bosch

2012-01-01

Full Text Available This paper presents empirical research comparing the accounting difficulties that arise from the use of two valuation methods for biological assets, fair value (FV and historical cost (HC accounting, in the agricultural sector. It also compares how reliable each valuation method is in the decision-making process of agents within the sector. By conducting an experiment with students, farmers, and accountants operating in the agricultural sector, we find that they have more difficulties, make larger miscalculations and make poorer judgements with HC accounting than with FV accounting. In-depth interviews uncover flawed accounting practices in the agricultural sector in Spain in order to meet HC accounting requirements. Given the complexities of cost calculation for biological assets and the predominance of small family business units in advanced Western countries, the study concludes that accounting can be more easily applied in the agricultural sector under FV than HC accounting, and that HC conveys a less accurate grasp of the real situation of a farm.

76 FR 52968 - National Register of Historic Places; Notification of Pending Nominations and Related Actions

Science.gov (United States)

2011-08-24

... Clarke County Cleridge, 1649 Old Charles Town Rd., Stephenson, 11000653 In the interest of preservation.../National Historic Landmarks Program. ARIZONA Maricopa County el chaparral, 4935 E. Lafayette Blvd., Phoenix, 11000631 COLORADO Park County Threemile Gulch, Address Restricted, Hartsel, 11000632 MAINE Knox County Land...

76 FR 22142 - National Register of Historic Places; Notification of Pending Nominations and Related Actions

Science.gov (United States)

2011-04-20

.../National Historic Landmarks Program. ARKANSAS Cleburne County Old Highway 16 Bridge, Lakefront Resort Rd., Edgemont, 11000262 GEORGIA Coweta County Vinewood, 1324 Roscoe Rd., Newnan, 11000263 Troup County Westside... Syracuse MPS), 223 DeWitt St., Syracuse, 11000277 Sullivan County Forestburgh Town Hall, 305 Cty Rd. 48...

Historic range of variability for upland vegetation in the Medicine Bow National Forest, Wyoming

Science.gov (United States)

Gregory K. Dillon; Dennis H. Knight; Carolyn B. Meyer

2005-01-01

An approach for synthesizing the results of ecological research pertinent to land management is the analysis of the historic range of variability (HRV) for key ecosystem variables that are affected by management activities. This report provides an HRV analysis for the upland vegetation of the Medicine Bow National Forest in southeastern Wyoming. The variables include...

A Historical Evaluation of the U15 Complex, Nevada National Security Site, Nye County, Nevada

Energy Technology Data Exchange (ETDEWEB)

Drollinger, Harold [Desert Research Inst., Nevada University, Reno, NV (United States); Holz, Barbara A. [Desert Research Inst., Nevada University, Reno, NV (United States); Bullard, Thomas F. [Desert Research Inst., Nevada University, Reno, NV (United States); Goldenberg, Nancy G. [Desert Research Inst., Nevada University, Reno, NV (United States); Ashbaugh, Laurence J. [Desert Research Inst., Nevada University, Reno, NV (United States); Griffin, Wayne R. [Desert Research Inst., Nevada University, Reno, NV (United States)

2014-01-01

This report presents a historical evaluation of the U15 Complex on the Nevada National Security Site (NNSS) in southern Nevada. The work was conducted by the Desert Research Institute at the request of the U.S. Department of Energy, National Nuclear Security Administration Nevada Field Office and the U.S. Department of Defense, Defense Threat Reduction Agency. Three underground nuclear tests and two underground nuclear fuel storage experiments were conducted at the complex. The nuclear tests were Hard Hat in 1962, Tiny Tot in 1965, and Pile Driver in 1966. The Hard Hat and Pile Driver nuclear tests involved different types of experiment sections in test drifts at various distances from the explosion in order to determine which sections could best survive in order to design underground command centers. The Tiny Tot nuclear test involved an underground cavity in which the nuclear test was executed. It also provided data in designing underground structures and facilities to withstand a nuclear attack. The underground nuclear fuel storage experiments were Heater Test 1 from 1977 to 1978 and Spent Fuel Test - Climax from 1978 to 1985. Heater Test 1 was used to design the later Spent Fuel Test - Climax experiment. The latter experiment was a model of a larger underground storage facility and primarily involved recording the conditions of the spent fuel and the surrounding granite medium. Fieldwork was performed intermittently in the summers of 2011 and 2013, totaling 17 days. Access to the underground tunnel complex is sealed and unavailable. Restricted to the surface, four buildings, four structures, and 92 features associated with nuclear testing and fuel storage experiment activities at the U15 Complex have been recorded. Most of these are along the west side of the complex and next to the primary access road and are characteristic of an industrial mining site, albeit one with scientific interests. The geomorphological fieldwork was conducted over three days in the

A Historical Evaluation of the U15 Complex, Nevada National Security Site, Nye County, Nevada

Energy Technology Data Exchange (ETDEWEB)

Drollinger, Harold [Desert Research Inst., Nevada University, Reno, NV (United States); Holz, Barbara A. [Desert Research Inst., Nevada University, Reno, NV (United States); Bullard, Thomas F. [Desert Research Inst., Nevada University, Reno, NV (United States); Goldenberg, Nancy G. [Desert Research Inst., Nevada University, Reno, NV (United States); Ashbaugh, Laurence J. [Desert Research Inst., Nevada University, Reno, NV (United States); Griffin, Wayne R. [Desert Research Inst., Nevada University, Reno, NV (United States)

2014-01-09

This report presents a historical evaluation of the U15 Complex on the Nevada National Security Site (NNSS) in southern Nevada. The work was conducted by the Desert Research Institute at the request of the U.S. Department of Energy, National Nuclear Security Administration Nevada Field Office and the U.S. Department of Defense, Defense Threat Reduction Agency. Three underground nuclear tests and two underground nuclear fuel storage experiments were conducted at the complex. The nuclear tests were Hard Hat in 1962, Tiny Tot in 1965, and Pile Driver in 1966. The Hard Hat and Pile Driver nuclear tests involved different types of experiment sections in test drifts at various distances from the explosion in order to determine which sections could best survive in order to design underground command centers. The Tiny Tot nuclear test involved an underground cavity in which the nuclear test was executed. It also provided data in designing underground structures and facilities to withstand a nuclear attack. The underground nuclear fuel storage experiments were Heater Test 1 from 1977 to 1978 and Spent Fuel Test - Climax from 1978 to 1985. Heater Test 1 was used to design the later Spent Fuel Test - Climax experiment. The latter experiment was a model of a larger underground storage facility and primarily involved recording the conditions of the spent fuel and the surrounding granite medium. Fieldwork was performed intermittently in the summers of 2011 and 2013, totaling 17 days. Access to the underground tunnel complex is sealed and unavailable. Restricted to the surface, four buildings, four structures, and 92 features associated with nuclear testing and fuel storage experiment activities at the U15 Complex have been recorded. Most of these are along the west side of the complex and next to the primary access road and are characteristic of an industrial mining site, albeit one with scientific interests. The geomorphological fieldwork was conducted over three days in the

76 FR 71601 - Record of Decision, Long Walk National Historic Trail Feasibility Study/Abbreviated Final...

Science.gov (United States)

2011-11-18

... fully meet the criteria for national historic trails. The overall nature of public comments during the... support the no action alternative as the selected action is based on the lack of support for designation... Record of Decision because the study involved no park resources. FOR FURTHER INFORMATION CONTACT: Sharon...

75 FR 14181 - National Register of Historic Places; Notification of Pending Nominations and Related Actions

Science.gov (United States)

2010-03-24

... public review, we cannot guarantee that we will be able to do so. J. Paul Loether, Chief, National... Parkway System 1817-1959) 5083 Colerain Ave., Cincinnati, 10000191 Hocking County Logan Historic District, Roughly Bounded by Second St., Spring St., Hill St., Keynes Dr. & Culver St., Logan, 10000192 Miami County...

An inventory of terrestrial mammals at national parks in the Northeast Temperate Network and Sagamore Hill National Historic Site

Science.gov (United States)

Gilbert, Andrew T.; O'Connell, Allan F.; Annand, Elizabeth M.; Talancy, Neil W.; Sauer, John R.; Nichols, James D.

2008-01-01

An inventory of mammals was conducted during 2004 at nine national park sites in the Northeast Temperate Network (NETN): Acadia National Park (NP), Marsh-Billings-Rockefeller National Historical Park (NHP), Minute Man NHP, Morristown NHP, Roosevelt-Vanderbilt National Historic Site (NHS), Saint-Gaudens NHS, Saugus Iron Works NHS, Saratoga NHP, and Weir Farm NHS. Sagamore Hill NHS, part of the Northeast Coastal and Barrier Network (NCBN), was also surveyed. Each park except Acadia NP was sampled twice, once in the winter/spring and again in the summer/fall. During the winter/spring visit, indirect measure (IM) sampling arrays were employed at 2 to 16 stations and included sampling by remote cameras, cubby boxes (covered trackplates), and hair traps. IM stations were established and re-used during the summer/fall sampling period. Trapping was conducted at 2 to 12 stations at all parks except Acadia NP during the summer/fall period and consisted of arrays of small-mammal traps, squirrel-sized live traps, and some fox-sized live traps. We used estimation-based procedures and probabilistic sampling techniques to design this inventory. A total of 38 species was detected by IM sampling, trapping, and field observations. Species diversity (number of species) varied among parks, ranging from 8 to 24, with Minute Man NHP having the most species detected. Raccoon (Procyon lotor), Virginia Opossum (Didelphis virginiana), Fisher (Martes pennanti), and Domestic Cat (Felis silvestris) were the most common medium-sized mammals detected in this study and White-footed Mouse (Peromyscus leucopus), Northern Short-tailed Shrew (Blarina brevicauda), Deer Mouse (P. maniculatus), and Meadow Vole (Microtus pennsylvanicus) the most common small mammals detected. All species detected are considered fairly common throughout their range including the Fisher, which has been reintroduced in several New England states. We did not detect any state or federal endangered or threatened species.

Evidence from the national health account: the case of Dubai

Directory of Open Access Journals (Sweden)

Hamidi S

2014-09-01

Full Text Available Samer Hamidi School of Health and Environmental Studies, Hamadan Bin Mohammad Smart University, Dubai, United Arab Emirates Introduction: National health accounts (NHAs provide useful information to aid in understanding the health care financing system. This article aims to present a profile of health system financing in Dubai using data from the NHA. We also aim to compare the provider structure of financing schemes in Dubai with those of the State of Qatar and selected Organization for Economic Cooperation and Development (OECD countries. Methods: The author analyzed secondary data published in NHAs for Dubai and Qatar, and data collected by the OECD countries and publicly available from the Statistical Office of the European Union (Eurostat, for 25 OECD countries for comparative analysis. All health financing measures used are as defined in the international System of Health Accounts (SHA. Results: In Dubai, only 33% of current health expenditure (CHE is funded by the government. However, the public sector is the main source of health funding in Qatar and most OECD countries, with an average of 79% and 72%, respectively. Households in Dubai spent about 22% of CHE, equivalent to an average US$187 per capita, ranking the highest among Gulf Cooperation Council (GCC countries, and compared with 20% of CHE across OECD countries. Hospitals in Dubai accounted for 48% of CHE, which is much higher than Qatar (40% and the OECD average (36%. Conclusion: The Dubai health care financing system differs substantially from that in OECD countries, as it is more private oriented. The findings point to several potential opportunities for growth and improvement. Policy areas that may be addressed using the information presented in this article are broad and include the following: shift from hospital care to ambulatory and day care, sustainability of health finance, shift the cost of health care to the private sector, introduce cost-containment measures, revise

ActuArial Accounting – A Branch of the Financial Accounting

OpenAIRE

Gheorghe V. Lepadatu; Doina Maria Tilea

2010-01-01

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

[Historical origins between National Medical Association of China and Boji Hospital in Guangzhou].

Science.gov (United States)

Liu, Pinming

2015-09-01

In 2015, National Medical Association of China, now being called the Chinese Medical Association, celebrates its centennial and Boji Hospital in Guangzhou ( also known as Canton Hospital, or the Canton Pok Tsai Hospital, and now Sun Yat-sen Memorial Hospital of Sun Yat-sen University ) marks its 180th anniversary. Three major historical events establish the role of Boji Hospital in the founding and development of the National Medical Association of China during the last 100 years, viz.: ①hosting and participating in the establishment of the Medical Missionary Association of China and its official journal: the China Medical Missionary Journal; ②holding the 11th scientific sessions of the National Medical Association of China; ③nominating Dr. Wu Lien-teh as a candidate for the Nobel Prize in Physiology or Medicine in 1935 by William Warder Cadbury, the president of Boji Hospital.

Evidence from the national health account: the case of Dubai.

Science.gov (United States)

Hamidi, Samer

2014-01-01

National health accounts (NHAs) provide useful information to aid in understanding the health care financing system. This article aims to present a profile of health system financing in Dubai using data from the NHA. We also aim to compare the provider structure of financing schemes in Dubai with those of the State of Qatar and selected Organization for Economic Cooperation and Development (OECD) countries. The author analyzed secondary data published in NHAs for Dubai and Qatar, and data collected by the OECD countries and publicly available from the Statistical Office of the European Union (Eurostat), for 25 OECD countries for comparative analysis. All health financing measures used are as defined in the international System of Health Accounts (SHA). In Dubai, only 33% of current health expenditure (CHE) is funded by the government. However, the public sector is the main source of health funding in Qatar and most OECD countries, with an average of 79% and 72%, respectively. Households in Dubai spent about 22% of CHE, equivalent to an average US$187 per capita, ranking the highest among Gulf Cooperation Council (GCC) countries, and compared with 20% of CHE across OECD countries. Hospitals in Dubai accounted for 48% of CHE, which is much higher than Qatar (40%) and the OECD average (36%). The Dubai health care financing system differs substantially from that in OECD countries, as it is more private oriented. The findings point to several potential opportunities for growth and improvement. Policy areas that may be addressed using the information presented in this article are broad and include the following: shift from hospital care to ambulatory and day care, sustainability of health finance, shift the cost of health care to the private sector, introduce cost-containment measures, revise payment systems for health providers, and produce subnational accounts for non-communicable diseases. More investment in the translation of national health account data into policy

Historical Climatology Series

Data.gov (United States)

National Oceanic and Atmospheric Administration, Department of Commerce — The Historical Climatology Series (HCS) is a set of climate-related publications published by NOAA's National Climatic Data Center beginning in 1978. HCS is...

Sandia National Laboratories, Tonopah Test Range Fire Control Bunker (Building 09-51): Photographs and Written Historical and Descriptive Data

Energy Technology Data Exchange (ETDEWEB)

Ullrich, Rebecca A. [Sandia National Lab. (SNL-NM), Albuquerque, NM (United States). Corporate Archives and History Program

2017-08-01

The Fire Control Bunker (Building 09-51) is a contributing element to the Sandia National Laboratories (SNL) Tonopah Test Range (TTR) Historic District. The SNL TTR Historic District played a significant role in U.S. Cold War history in the areas of stockpile surveillance and non-nuclear field testing of nuclear weapons design. The district covers approximately 179,200 acres and illustrates Cold War development testing of nuclear weapons components and systems. This report includes historical information, architectural information, sources of information, project information, maps, blueprints, and photographs.

Deconstructing national leadership: politicians' accounts of electoral success and failure in the Irish Lisbon Treaty referenda.

Science.gov (United States)

Burns, Michele; Stevenson, Clifford

2013-03-01

The Self Categorization approach to national leadership proposes that leaders rhetorically construct national identity as essentialized and inevitable in order to consensualize and mobilize the population. In contrast, discursive studies have demonstrated how national politicians flexibly construct the nation to manage their own accountability in local interactions, though this in turn has neglected broader leadership processes. The present paper brings both approaches together to examine how and when national politicians construct versions of national identity in order to account for their failure as well as success in mobilizing the electorate. Eight semi-structured conversational style interviews were conducted with a strategic sample of eight leading Irish politicians on the subject of the 2008/2009 Irish Lisbon Treaty referenda. Using a Critical Discourse Psychology approach, the hegemonic repertoire of the 'settled will' of the informed and consensualized Irish nation was identified across all interviews. Politicians either endorsed the 'settled will' repertoire as evidence of their successful leadership, or rejected the repertoire by denying the rationality or unity of the populace to account for their failure. Our results suggest national identity is only constructed as essentialized and inevitable to the extent that it serves a strategic political purpose. © 2011 The British Psychological Society.

DIVERSITY OF NATIONAL AND INTERNATIONAL ACCOUNTING PRACTICES: THE CASE OF INTANGIBLE ASSETS

Directory of Open Access Journals (Sweden)

Dragu Ioana-Maria

2010-07-01

Full Text Available Although seven years have passed since the Norwalk Agreement has been signed, the global accounting standards continue to represent a goal for IASB and FASB, being far from the stage of practical implementation. More than that, the financial crisis made things worse, as it contributes to the unfavourable conditions for the development of convergence process. But despite all these negative elements, FASB and IASB continue to collaborate in obtaining a single set from the two distinct accounting regulations, which can serve for practical accounting purposes. The globalization phenomena imply the existence of a unique set of financial reporting standards. Thus, accounting diversity is to be reduced at international level, so that it would be in accordance with companies’ interests. Therefore, one can state the importance of harmonizing both national and international accounting regulations.

Photometric Assessment of Night Sky Quality over Chaco Culture National Historical Park

Science.gov (United States)

Hung, Li-Wei; Duriscoe, Dan M.; White, Jeremy M.; Meadows, Bob; Anderson, Sharolyn J.

2018-06-01

The US National Park Service (NPS) characterizes night sky conditions over Chaco Culture National Historical Park using measurements in the park and satellite data. The park is located near the geographic center of the San Juan Basin of northwestern New Mexico and the adjacent Four Corners state. In the park, we capture a series of night sky images in V-band using our mobile camera system on nine nights from 2001 to 2016 at four sites. We perform absolute photometric calibration and determine the image placement to obtain multiple 45-million-pixel mosaic images of the entire night sky. We also model the regional night sky conditions in and around the park based on 2016 VIIRS satellite data. The average zenith brightness is 21.5 mag/arcsec2, and the whole sky is only ~16% brighter than the natural conditions. The faintest stars visible to naked eyes have magnitude of approximately 7.0, reaching the sensitivity limit of human eyes. The main impacts to Chaco’s night sky quality are the light domes from Albuquerque, Rio Rancho, Farmington, Bloomfield, Gallup, Santa Fe, Grants, and Crown Point. A few of these light domes exceed the natural brightness of the Milky Way. Additionally, glare sources from oil and gas development sites are visible along the north and east horizons. Overall, the night sky quality at Chaco Culture National Historical Park is very good. The park preserves to a large extent the natural illumination cycles, providing a refuge for crepuscular and nocturnal species. During clear and dark nights, visitors have an opportunity to see the Milky Way from nearly horizon to horizon, complete constellations, and faint astronomical objects and natural sources of light such as the Andromeda Galaxy, zodiacal light, and airglow.

Refining estimates of public health spending as measured in national health expenditure accounts: the Canadian experience.

Science.gov (United States)

Ballinger, Geoff

2007-01-01

The recent focus on public health stemming from, among other things, severe acute respiratory syndrome and avian flu has created an imperative to refine health-spending estimates in the Canadian Health Accounts. This article presents the Canadian experience in attempting to address the challenges associated with developing the needed taxonomies for systematically capturing, measuring, and analyzing the national investment in the Canadian public health system. The first phase of this process was completed in 2005, which was a 2-year project to estimate public health spending based on a more classic definition by removing the administration component of the previously combined public health and administration category. Comparing the refined public health estimate with recent data from the Organization for Economic Cooperation and Development still positions Canada with the highest share of total health expenditure devoted to public health than any other country reporting. The article also provides an analysis of the comparability of public health estimates across jurisdictions within Canada as well as a discussion of the recommendations for ongoing improvement of public health spending estimates. The Canadian Institute for Health Information is an independent, not-for-profit organization that provides Canadians with essential statistics and analysis on the performance of the Canadian health system, the delivery of healthcare, and the health status of Canadians. The Canadian Institute for Health Information administers more than 20 databases and registries, including Canada's Health Accounts, which tracks historically 40 categories of health spending by 5 sources of finance for 13 provincial and territorial jurisdictions. Until 2005, expenditure on public health services in the Canadian Health Accounts included measures to prevent the spread of communicable disease, food and drug safety, health inspections, health promotion, community mental health programs, public

Idaho National Engineering Laboratory, Test Area North, Hangar 629 -- Photographs, written historical and descriptive data

Energy Technology Data Exchange (ETDEWEB)

NONE

1994-12-31

The report describes the history of the Idaho National Engineering Laboratory`s Hangar 629. The hangar was built to test the possibility of linking jet engine technology with nuclear power. The history of the project is described along with the development and eventual abandonment of the Flight Engine Test hangar. The report contains historical photographs and architectural drawings.

Thesaurus of accounting science: historical path of formation and present identification of «calculation» concept

Directory of Open Access Journals (Sweden)

S.V. Svyrko

2016-03-01

Full Text Available The issues of modern accounting terminology have been considered. As an object of research the sufficiently known and widespread concept of «calculation» has been chosen. The process of historical formation and development of the semantic content of the mentioned definition, the diversity of views on the interpretation and the approaches to use it in practice have been considered. These approaches have been analyzed and the inherent similarity on tautology of the frequently used phrase «calculation of cost price» has been identified. In order to resolve this problem the proposal to use the phrase «calculation of the product of activity (goods, work and services» (in the context of the characteristics of the process of calculation and «calculation of the X-th cost» (in the context of the mechanism for determining certain types of cost price where X is the corresponding type of the last has been reasoned and it will provide a differentiation of content of the concept of «calculation» in the process of its deep context processing. The conclusions about the importance of further development of accounting terminological sphere under the current conditions of human development have been grounded and the ideas about the need to ensure systemic cooperation of linguist scientists and accountants to achieve a synergistic effect have been proposed.

PERSPECTIVES: Accountability for Mental Health: The Australian Experience.

Science.gov (United States)

Rosenberg, Sebastian; Salvador-Carulla, Luis

2017-03-01

Australia was one of the first countries to develop a national policy for mental health. A persistent characteristic of all these policies has been their reference to the importance of accountability. What does this mean exactly and have we achieved it? Can Australia tell if anybody is getting better? To review accountability for mental health in Australia and question whether two decades of Australian rhetoric around accountability for mental health has been fulfilled. This paper first considers the concept of accountability and its application to mental health. We then draw on existing literature, reports, and empirical data from national and state governments to illustrate historical and current approaches to accountability for mental health. We provide a content analysis of the most current set of national indicators. The paper also briefly considers some relevant international processes to compare Australia's progress in establishing accountability for mental health. Australia's federated system of government permits competing approaches to accountability, with multiple and overlapping data sets. A clear national approach to accountability for mental health has failed to emerge. Existing data focuses on administrative and health service indicators, failing to reflect broader social factors which reveal quality of life. In spite of twenty years of investment and effort Australia has been described as outcome blind, unable to demonstrate the merit of USD 8bn spent on mental health annually. While it may be prolific, existing administrative data provide little outcomes information against which Australia can genuinely assess the health and welfare of people with a mental illness. International efforts are evolving slowly. Even in high income countries such as Australia, resources for mental health services are constrained. Countries cannot afford to continue to invest in services or programs that fail to demonstrate good outcomes for people with a mental illness

Exploring Determinant Factors of Differences Between Governmental Accounting And National Accounts Budgetary Balances in EU Member States

Directory of Open Access Journals (Sweden)

Susana Margarida JORGE

2014-12-01

Full Text Available Framed by the earnings management ap-proach, this paper addresses the relationship be-tween budgetary balances according to Govern-mental Accounting (GA and National Accounts (NA, exploring factors that may explain both the materiality and diversity of the adjustments required when translating data from one into the other. Using data from Excessive Defcits Proce-dure reporting for all EU member states from 2007 to 2010, the analysis confrms that GA-NA adjustments refect conceptual differences be-tween the two systems, namely concerning rec-ognition criteria. Regarding potential factors ex-plaining adjustments, while none of the economic policy variables considered was found relevant in explaining either diversity or materiality, all tech-nical accounting variables analyzed explained materiality, although only GA accounting basis explained diversity.The research shows that changing GA re-porting basis into accruals reduces adjustments’ materiality and diversity. Therefore, in order to improve the quality of Government Finance Statistics (GFS, it is highly recommendable to achieve a GA system harmonized across Eu-rope, such as IPSASs or EPSASs, allowing only very few options and imposing the accrual basis in both budgetary and fnancial systems. Also relevant is the need to strengthen the role of con-trol and auditing in the GA reporting process (by Supreme Audit Institutions and external private frms, in order to avoid accounting discretion.

Lean accounting – as a future accounting system

Directory of Open Access Journals (Sweden)

M.V. Koryagin

2017-12-01

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

Sandia National Laboratories, Tonopah Test Range Assembly Building 9B (Building 09-54): Photographs and Written Historical and Descriptive Data

Energy Technology Data Exchange (ETDEWEB)

Ullrich, Rebecca A. [Sandia National Lab. (SNL-NM), Albuquerque, NM (United States). Corporate Archives and History Program

2017-08-01

Assembly Building 9B (Building 09-54) is a contributing element to the Sandia National Laboratories (SNL) Tonopah Test Range (TTR) Historic District. The SNL TTR Historic District played a significant role in U.S. Cold War history in the areas of stockpile surveillance and non-nuclear field testing of nuclear weapons designs. The district covers approximately 179,200 acres and illustrates Cold War development testing of nuclear weapons components and systems. This report includes historical information, architectural information, sources of information, project information, maps, blueprints, and photographs.

The Global Challenge for Accounting Education

Science.gov (United States)

Helliar, Christine

2013-01-01

Accounting and education are both global phenomena, and there is thus an argument that accounting education should be consistent and comparable across the globe. However, accounting, and accounting education are all socially constructed and globally they have been influenced by their historical, social, economic, political and cultural contexts.…

The shift of accounting models and accounting quality: the case of Norwegian GAAP

OpenAIRE

Stenheim, Tonny; Madsen, Dag Øivind

2017-01-01

This is an Open Access journal available from http://www.virtusinterpress.org This paper investigates the change in accounting quality w hen firms shift from a revenue - oriented historical cost accounting regime as Norwegian GAAP (NGAAP) to a balance - oriented fair value accounting regime as International Financial Reporting Standards (IFRS). Previous studies have demonstrated mixed effects o n the accounting quality upon IFRS adoption. One possible reason is that the investigated domest...

Historical Documentation of Warm-Season Grasses Management at Erie National Wildlife Refuge 1989

Data.gov (United States)

Department of the Interior — The early accounts of an active grassland management program at Erie National Wildlife Refuge dates back to 1977. This report is an attempt to document the refuge’s...

77 FR 19525 - National School Lunch Program: School Food Service Account Revenue Amendments Related to the...

Science.gov (United States)

2012-04-02

... National School Lunch Program: School Food Service Account Revenue Amendments Related to the Healthy... Food Service Account Revenue Amendments Related to the Healthy, Hunger-Free Kids Act of 2010'' on June... sold in a school and purchased with funds from the nonprofit school food service account, other than...

Appreciation of historical events and characters: their relationship with national identity and collective self-esteem in a sample of public school teachers from the city of Lima.

Science.gov (United States)

Rottenbacher de Rojas, Jan Marc

2010-11-01

This study analyzes the relation between national identity and the appreciation of the characters and events of Peruvian history in a sample of public school teachers from the city of Lima (N = 99). Adapted versions of the NATID Scale (Keillor et al., 1996) and the CSES Scale (Luhtanen & Crocker, 1992) are used as measures of national identity. National pride and interest in knowing about Peruvian history are variables also included in this study. The study shows that appreciation of historical characters is more positive than appreciation of historical events. There is a positive association between national identity and appreciation of Peruvian historical characters. A multiple linear regression model is proposed; this model shows that appreciation of cultural heritage and national pride has a positive impact on the appreciation of characters of Peruvian history.

Resurrecting the Past, Constructing the Future: A Historical Investigation on the Formation of a Greek National Identity in Schools, 1834-1913

Science.gov (United States)

Zervas, Theodore George

2010-01-01

This dissertation research combines archival data and historical methods and analyzes how schooling and education in Greece between 1834 and 1913 sought to shape a Greek national identity. The goal of this project is to present a historical analysis, that has thus far been absent from scholarship on the subject, and to convey how the adoption of a…

National Aeronautics and Space Administration FY 2001 Accountability Report

Science.gov (United States)

2001-01-01

The National Aeronautics and Space Administration (NASA) is an independent Agency established to plan and manage the future of the Nation's civil aeronautics and space program. This Accountability Report covers Federal Fiscal Year (FY) 2001 (October 1, 2000, through September 30, 2001), with discussion of some subsequent events The Report contains an overview addressing the Agency's critical programs and financial performance and includes highlights of performance organized by goals and objectives of the Enterprises and Crosscutting Processes. The Report also summarizes NASA's stewardship over budget and financial resources, including audited financial statements and footnotes. The financial statements reflect an overall position of offices and activities, including assets and liabilities, as well as results of operations, pursuant to requirements of Federal law (31 U.S.C. 3515(b)). The auditor's opinions on NASA's financial statements, reports on internal controls, and compliance with laws and regulations are included in this Report.

75 FR 80526 - Chesapeake and Ohio Canal National Historical Park Advisory Commission; Notice of Public Meeting

Science.gov (United States)

2010-12-22

.... Charles D. McElrath Ms. Patricia Schooley Mr. Jack Reeder Ms. Merrily Pierce Topics that will be presented... of the Chesapeake and Ohio Canal National Historical Park Advisory Commission will be held at 9:30 a... personal identifying information from public review, we cannot guarantee that we will be able to do so. The...

32 CFR 643.28 - Policy-Historic and cultural environment.

Science.gov (United States)

2010-07-01

... 32 National Defense 4 2010-07-01 2010-07-01 true Policy-Historic and cultural environment. 643.28... PROPERTY REAL ESTATE Policy § 643.28 Policy—Historic and cultural environment. (a) Executive Order 11593... leadership in preserving, restoring and maintaining the historic and cultural environment of the Nation; that...

Evidence from the national health account: the case of Dubai

OpenAIRE

Hamidi, Samer

2014-01-01

Samer Hamidi School of Health and Environmental Studies, Hamadan Bin Mohammad Smart University, Dubai, United Arab Emirates Introduction: National health accounts (NHAs) provide useful information to aid in understanding the health care financing system. This article aims to present a profile of health system financing in Dubai using data from the NHA. We also aim to compare the provider structure of financing schemes in Dubai with those of the State of Qatar and selected Organization for Ec...

Geologic Resource Evaluation of Pu'ukohola Heiau National Historic Site, Hawai'i: Part I, Geology and Coastal Landforms

Science.gov (United States)

Richmond, Bruce M.; Cochran, Susan A.; Gibbs, Ann E.

2008-01-01

Geologic resource inventories of lands managed by the National Park Service (NPS) are important products for the parks and are designed to provide scientific information to better manage park resources. Park-specific geologic reports are used to identify geologic features and processes that are relevant to park ecosystems, evaluate the impact of human activities on geologic features and processes, identify geologic research and monitoring needs, and enhance opportunities for education and interpretation. These geologic reports are planned to provide a brief geologic history of the park and address specific geologic issues forming a link between the park geology and the resource manager. The Kona coast National Parks of the Island of Hawai'i are intended to preserve the natural beauty of the Kona coast and protect significant ancient structures and artifacts of the native Hawaiians. Pu'ukohola Heiau National Historic Site (PUHE), Kaloko-Honokohau National Historical Park (KAHO), and Pu'uhonua O Honaunau National Historical Park (PUHO) are three Kona parks studied by the U.S. Geological Survey (USGS) Coastal and Marine Geology Team in cooperation with the National Park Service. This report is one of six related reports designed to provide geologic and benthic-habitat information for the three Kona parks. Each geology and coastal-landform report describes the regional geologic setting of the Hawaiian Islands, gives a general description of the geology of the Kona coast, and presents the geologic setting and issues for one of the parks. The related benthic-habitat mapping reports discuss the marine data and habitat classification scheme, and present results of the mapping program. Pu'ukohola Heiau National Historic Site (PUHE) is the smallest (~86 acres) of three National Parks located on the leeward Kona coast of the Island of Hawai'i. The main structure at PUHE, Pu'ukohola Heiau, is an important historical temple that was built during 1790-91 by King Kamehameha I

Big Data and historical social science

Directory of Open Access Journals (Sweden)

Peter Bearman

2015-11-01

Full Text Available “Big Data” can revolutionize historical social science if it arises from substantively important contexts and is oriented towards answering substantively important questions. Such data may be especially important for answering previously largely intractable questions about the timing and sequencing of events, and of event boundaries. That said, “Big Data” makes no difference for social scientists and historians whose accounts rest on narrative sentences. Since such accounts are the norm, the effects of Big Data on the practice of historical social science may be more limited than one might wish.

Bank Accounting and Market Valuation in Japan: An Overview of Accounting Issues of Financial Instruments

OpenAIRE

Marie Ogawa; Takashi Kubota

1995-01-01

This paper considers a framework for introducing market valuation to Japanese bank accounting, focusing on practical issues to be solved. Reflecting the growing concern over the present historical cost accounting, it is argued that market valuation should be introduced to bank accounting for disclosure purpose in Japan. Particularly, there are strong arguments for market valuation of certain types of financial instruments. Specific considerations include: the overview of present accounting in...

Retail prescription drug spending in the National Health Accounts.

Science.gov (United States)

Smith, Cynthia

2004-01-01

Recent rapid spending growth for retail drugs has largely arisen from increased use of new drugs, rather than from increasing prices of existing drugs. A sizable shift in the payment from consumers to third parties has also contributed to faster growth. Strategies such as negotiating for rebates and using tiered copayments have sought to slow spending growth but simultaneously have complicated the estimation of spending in the National Health Accounts (NHA). NHA estimates show that retail pharmaceuticals' share of health spending is not much different than it was in 1960, although its share of gross domestic product (GDP) has tripled.

A Historical Evaluation of the U16a Tunnel, Nevada National Security Site, Nye County, Nevada Volume 2

Energy Technology Data Exchange (ETDEWEB)

Jones, Roberrt C. [Desert Research Inst. (DRI), Reno, NV (United States); Drollinger, Harold [Desert Research Inst. (DRI), Reno, NV (United States)

2013-06-01

This report presents a historical evaluation of the U16a Tunnel on the Nevada National Security Site in southern Nevada. The work was conducted by the Desert Research Institute at the request of the U.S. Department of Energy, National Nuclear Security Administration Nevada Site Office and the U.S. Department of Defense, Defense Threat Reduction Agency. The U16a Tunnel was used for underground nuclear weapons effects tests in Shoshone Mountain in Area 16 of the Nevada National Security Site. Six nuclear tests were conducted in the U16a Tunnel from 1962 to 1971. These tests are Marshmallow, Gum Drop, Double Play, Ming Vase, Diamond Dust, and Diamond Mine. The U.S. Department of Defense Threat Reduction Agency, with participation from Lawrence Livermore National Laboratory and Las Alamos National Laboratory, sponsored the tests. Fifteen high explosives tests were also conducted at the tunnel. Two were calibration tests during nuclear testing and the remaining were U.S. Department of Defense, Defense Threat Reduction Agency tunnel defeat tests. The U16a Tunnel complex is on the top and slopes of Shoshone Mountain, encompassing an area of approximately 16.7 hectares (41.1 acres). Major modifications to the landscape are a result of three principal activities, road construction and maintenance, mining activities related to development of the tunnel complex, and site preparation for activities related to testing. Forty-seven cultural features were recorded at the portal and on the slopes of Shoshone Mountain. At the portal area, features relate to the mining, construction, testing, and general every day operational support activities within the tunnel. These include concrete foundations for buildings, equipment pads, and rail lines. Features on the slopes above the tunnel relate to tunnel ventilation, borehole drilling, and data recording. Feature types include soil-covered bunkers, concrete foundations, instrument cable holes, drill holes, and ventilation shafts. The U16

A Historical Evaluation of the U16a Tunnel, Nevada National Security Site, Nye County, Nevada Volume 1

Energy Technology Data Exchange (ETDEWEB)

Jones, Robert C. [Desert Research Inst. (DRI), Reno, NV (United States); Drollinger, Harold [Desert Research Inst. (DRI), Reno, NV (United States); Bullard, Thomas F. [Desert Research Inst. (DRI), Reno, NV (United States); Ashbaugh, Laurence J. [Desert Research Inst. (DRI), Reno, NV (United States); Griffin, Wayne R. [Desert Research Inst. (DRI), Reno, NV (United States)

2013-01-01

This report presents a historical evaluation of the U16a Tunnel on the Nevada National Security Site in southern Nevada. The work was conducted by the Desert Research Institute at the request of the U.S. Department of Energy, National Nuclear Security Administration Nevada Site Office and the U.S. Department of Defense, Defense Threat Reduction Agency. The U16a Tunnel was used for underground nuclear weapons effects tests in Shoshone Mountain in Area 16 of the Nevada National Security Site. Six nuclear tests were conducted in the U16a Tunnel from 1962 to 1971. These tests are Marshmallow, Gum Drop, Double Play, Ming Vase, Diamond Dust, and Diamond Mine. The U.S. Department of Defense Threat Reduction Agency, with participation from Lawrence Livermore National Laboratory and Las Alamos National Laboratory, sponsored the tests. Fifteen high explosives tests were also conducted at the tunnel. Two were calibration tests during nuclear testing and the remaining were U.S. Department of Defense, Defense Threat Reduction Agency tunnel defeat tests. The U16a Tunnel complex is on the top and slopes of Shoshone Mountain, encompassing an area of approximately 16.7 hectares (41.1 acres). Major modifications to the landscape are a result of three principal activities, road construction and maintenance, mining activities related to development of the tunnel complex, and site preparation for activities related to testing. Forty-seven cultural features were recorded at the portal and on the slopes of Shoshone Mountain. At the portal area, features relate to the mining, construction, testing, and general every day operational support activities within the tunnel. These include concrete foundations for buildings, equipment pads, and rail lines. Features on the slopes above the tunnel relate to tunnel ventilation, borehole drilling, and data recording. Feature types include soil-covered bunkers, concrete foundations, instrument cable holes, drill holes, and ventilation shafts. The U16

The Triumph and fall of socialist accounting : a historical aspect

OpenAIRE

Mackevičius, Jonas

2005-01-01

[...] Until now, the comparative analysis of accounting systems in socialist centralized planned economy and capitalistic free market economy has been insufficient; the mutual impact of these systems has not been articulated. Currently, one often poses a question: what were actual, possible and could be future contributions of socialist accounting to the development of international accounting? Will the insights and ideas of authors from socialist countries be applied to improve accounting sy...

Energy: annual report and accounts 1994

International Nuclear Information System (INIS)

1994-01-01

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

HARMONIZATION, HISTORICAL COST AND INVESTMENTS

OpenAIRE

Valentin Gabriel CRISTEA

2016-01-01

Choosing depreciation of assets; revaluation of tangible or keeping their historical cost; registration, whilst the tangible assets are entered in the conservation of amortization expenses or a corresponding adjustment to depreciation expense ascertained; choosing the method of evaluating stocks is accounting policies. IAS 40 is significant because it was the first time the International Accounting Standards Board has introduced a fair value accounting model for non-financial assets. All firm...

Reconstruction of an account's past

International Nuclear Information System (INIS)

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

1977-01-01

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

Evolução do ensino da contabilidade no Brasil: uma análise histórica Evolution of the accounting education in Brazil: a historical analysis

Directory of Open Access Journals (Sweden)

Ivam Ricardo Peleias

2007-06-01

Full Text Available A pesquisa histórica permite identificar, resgatar e analisar marcos relevantes da evolução da sociedade, no mundo e no Brasil. Um marco importante é o impacto das ocorrências econômicas, políticas e sociais no ensino, pois tais mudanças demandam profissionais mais bem preparados. Em função do exposto, este trabalho apresenta o resultado de pesquisa realizada nas áreas de Contabilidade e Economia, sobre a evolução do ensino de Contabilidade no Brasil, e o impacto que alguns eventos econômicos, políticos e sociais tiveram nessa evolução. A pesquisa é histórica, documental, bibliográfica e descritiva. Foi analisada a legislação nacional sobre o ensino comercial e contábil promulgada no Brasil, do século XIX até os dias atuais. Foram identificadas ocorrências relevantes no cenário nacional, a partir da chegada da Família Real, em 1808, e os efeitos que esse fato e outros que se sucederam tiveram sobre a regulamentação do ensino da Contabilidade no Brasil. Os resultados obtidos permitiram identificar como algumas ocorrências econômicas, políticas e sociais afetaram o ensino contábil e a forma como a legislação analisada evoluiu até os dias atuais.The historical research allows to identify, to rescue and to analyze relevant landmarks of the evolution of the society, in the world and Brazil. An important landmark is the impact of the economic, social and politic occurrences on education, therefore such changes demand most prepared professionals. In function of the displayed one, this work presents the result of research carried through in the areas of Accounting and Economy, on the evolution of the Accounting Education in Brazil, and the impact that some economic, social and politic events had on this evolution. This is a historical, documentary, bibliographical and descriptive research. It was analyzed the nationwide legislation on commercial and Accounting Education in Brazil, from the nineteenth century until

National assessment of shoreline change: Historical shoreline change in the Hawaiian Islands

Science.gov (United States)

Fletcher, Charles H.; Romine, Bradley M.; Genz, Ayesha S.; Barbee, Matthew M.; Dyer, Matthew; Anderson, Tiffany R.; Lim, S. Chyn; Vitousek, Sean; Bochicchio, Christopher; Richmond, Bruce M.

2012-01-01

Sandy beaches of the United States are some of the most popular tourist and recreational destinations. Coastal property constitutes some of the most valuable real estate in the country. Beaches are an ephemeral environment between water and land with unique and fragile natural ecosystems that have evolved in equilibrium with the ever-changing winds, waves, and water levels. Beachfront lands are the site of intense residential and commercial development even though they are highly vulnerable to several natural hazards, including marine inundation, flooding and drainage problems, effects of storms, sea-level rise, and coastal erosion. Because the U.S. population continues to shift toward the coast where valuable coastal property is vulnerable to erosion, the U.S. Geological Survey (USGS) is conducting a national assessment of coastal change. One aspect of this effort, the National Assessment of Shoreline Change, uses shoreline position as a proxy for coastal change because shoreline position is one of the most commonly monitored indicators of environmental change (for example, Fletcher, 1992; Dolan and others, 1991; Douglas and others, 1998; Galgano and others, 1998). Additionally, the National Research Council (1990) recommended the use of historical shoreline analysis in the absence of a widely accepted model of shoreline change.

The Challenges of Preserving Historic Resources During the Deactivation and Decommissioning of Highly Contaminated Historically Significant Plutonium Process Facilities

International Nuclear Information System (INIS)

Hopkins, A.; Minette, M.; Sorenson, D.; Heineman, R.; Gerber, M.; Charboneau, S.; Bond, F.

2006-01-01

The Manhattan Project was initiated to develop nuclear weapons for use in World War II. The Hanford Engineer Works (HEW) was established in eastern Washington State as a production complex for the Manhattan Project. A major product of the HEW was plutonium. The buildings and process equipment used in the early phases of nuclear weapons development are historically significant because of the new and unique work that was performed. When environmental cleanup became Hanford's central mission in 1991, the Department of Energy (DOE) prepared for the deactivation and decommissioning of many of the old process facilities. In many cases, the process facilities were so contaminated, they faced demolition. The National Historic Preservation Act (NHPA) requires federal agencies to evaluate the historic significance of properties under their jurisdiction for eligibility for inclusion in the National Register of Historic Places before altering or demolishing them so that mitigation through documentation of the properties can occur. Specifically, federal agencies are required to evaluate their proposed actions against the effect the actions may have on districts, sites, buildings or structures that are included or eligible for inclusion in the National Register. In an agreement between the DOE's Richland Operations Office (RL), the Washington State Historic Preservation Office (SHPO) and the Advisory Council on Historic Preservation (ACHP), the agencies concurred that the Hanford Site Historic District is eligible for listing on the National Register of Historic Places and that a Site-wide Treatment Plan would streamline compliance with the NHPA while allowing RL to manage the cleanup of the Hanford Site. Currently, many of the old processing buildings at the Plutonium Finishing Plant (PFP) are undergoing deactivation and decommissioning. RL and Fluor Hanford project managers at the PFP are committed to preserving historical artifacts of the plutonium production process. They

FASB (Financial Accounting Standards Board) issues new accounting rules for debt and equity securities.

Science.gov (United States)

Reinstein, A; Bayou, M E

1994-10-01

The Financial Accounting Standards Board (FASB) recently issued a new statement that requires all companies to change their methods of accounting for debt and equity securities. Rather than allowing organizations to use a historical cost approach in accounting for such financial instruments, FASB Statement No. 115 requires organizations to adopt a market value approach. The provisions of this statement will affect significantly organizations in the healthcare industry that have large investment portfolios.

The Actuarial Accounting in the Modern Financial-Accounting Management with Applications to the Entities

OpenAIRE

Gheorghe V. Lepadatu

2012-01-01

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

75 FR 5627 - National Register of Historic Places; Weekly Listing of Historic Properties

Science.gov (United States)

2010-02-03

.../10/09 NEW YORK Greene County Brandow, William, House, 480 Rt. 385, Athens vicinity, 09000908, Listed... Blackstone Boulevard-Cole Avenue-Grotto Avenue Historic District, Roughly bounded by Blackstone Blvd., Cole...

Slavery Service Accounting Practices in Brazil: A Bibliographic and Document Analysis

Directory of Open Access Journals (Sweden)

Adriana Rodrigues Silva

2014-12-01

Full Text Available This study focuses on the social and economic aspects and institutional relationships that determined a unique pattern of inequality. We aim to examine the particular role of accounting as a practice used to dehumanize an entire class of people. The primary purpose of this study is not to examine slavery's profitability but rather to identify how accounting practices served slavery. A qualitative research method is applied in this study. Regarding technical procedures, this study makes use of bibliographic and documentary sources. For the purpose of this investigation, and in accordance with bibliographic and documentary research methods, we analyze scientific articles, books and documents from the Brazilian National Archive, the Brazilian Historic and Geographic Institute and the Brazilian National Library Foundation. In light of what was discovered through the study's development, we can consider accounting as a tool that is more active than passive and, therefore, as a tool that was used to support the slave regime. In essence, accounting was used to convert a human's qualitative attributes into a limited number of categories (age, gender, race, through which slaves were differentiated and monetized to facilitate commercial trafficking. We believe that accounting practices facilitated slave trading, conversion and exploitation, procedures that completely ignored qualitative and human dimensions of slavery. Opportunities for future studies on accounting in the slave period, as is the case of other oppressive regimes, are infinite, especially in the case of Brazil.

The "Culture" of Migrant Pupils: A Nation- and Welfare-State Historical Perspective on the European Refugee Crisis

Science.gov (United States)

Buchardt, Mette

2018-01-01

Culture seems to function as a central explanation when refugees and other migrants are framed as a risk and a challenge in European and national politics across the member states, including educational politics. Based on the case of Denmark during the 1970s, the article unfolds how education historically has been an arena for the internal…

Relevansi dan Interpretatif Laporan Keuangan Berdasarkan Metode General Price Level Accounting

Directory of Open Access Journals (Sweden)

David Sukardi Kodrat

2015-12-01

Full Text Available The recent economic matters of Indonesia is sign of inflation. Inflation is a rise in the general level prices over time of a specific set of goods and services. In Indonesia, inflation rate is reported  based on  Consumer Price Index until 2007 always more than 5 percent unless in 1985 as 4.3 percent. The latest five year from 2003 to 2007 are 6.8%, 6.06%, 10.4%, 14,8% and 6.4%. It showed that a rise in the prices of a goods and services are influenced directly to change of purchasing power and production cost or the factors of production. Although the inflation is under two digits, inflation only above five percent is too high if its compare to gross national product. Generally, Financial Statements are arranged based on Historical Cost Accounting (HCA. By using this method, financial statements are arranged by using the price of transaction arise. As tool of measure or exchange in economy is used a monetary unit. Inflation is caused a monetary unit to be not stable. Financial statement is arranged based on Historical Cost Accounting not reflecting a change of purchasing power. Financial statement that reflect a change of purchasing power is General Price Level Accounting. This research uses case and field study by using purposive sampling. Analysis are using the number of dollar (NOD attribute and the command over good (COG attribute. NOD attribute is used to test that financial statements are interpretative and COG attribute is used to test that financial statements are relevance. The result of NOD attribute shows from 27 item, there are 92,59 percent is interpretative and the result of COG attribute, there are 74,07 percent is relevance. It means that financial statement is arranged by using General Price Level Accounting more interpretative and relevance than financial statement that arranged by using Historical Cost Accounting.

Historic American Landscapes Survey: Arco Naval Proving Ground (Idaho National Laboratory)

Energy Technology Data Exchange (ETDEWEB)

Olson, Christina [Idaho National Lab. (INL), Idaho Falls, ID (United States); Holmer, Marie [Idaho National Lab. (INL), Idaho Falls, ID (United States); Gilbert, Hollie [Idaho National Lab. (INL), Idaho Falls, ID (United States)

2015-07-01

Based on historical evaluations in 1993 and 1997, historians determined that the then-remaining Arco NPG structures were significant to the nation’s history through their association with World War II . Through ensuing discussions with the SHPO, it was further determined that the infrastructure and associated landscape were also significant. According to provisions of INL’s Cultural Resource Management Plan (CRMP) as legitimized through a 2004 Programmatic Agreement between DOE-ID, the Idaho State Historic Preservation Office (SHPO), and Advisory Council on Historic Preservation (ACHP) historians identified the World War II structures as DOE “Signature Properties”. As defined by DOE-HQ, Signature Properties “denote its [DOE’s] most historically important properties across the complex…and/or those properties that are viewed as having tourism potential.” The INL is a secure site and the INL land and structures are not accessible to the public and, therefore have no “tourism potential”. Although DOE-ID actively sought other uses for the vacant, unused buildings, none were identified and the buildings present safety and health concerns. A condition assessment found lead based paint, asbestos, rodent infestation/droppings, small animal carcasses, mold, and, in CF-633, areas of radiological contamination. In early 2013, DOE-ID notified the Idaho SHPO, ACHP, and, as required by the INL CRMP and PA, DOE-Headquarters Federal Preservation Officer, of their intent to demolish the vacant buildings (CF-606, CF-607, CF-613, CF-632, and CF-633). The proposed “end-state” of the buildings will be either grass and/or gravel pads. Through the NHPA Section 106 consultation process, measures to mitigate the adverse impacts of demolition were determined and agreed to through a Memorandum of Agreement (MOA) between DOE-ID, SHPO, and ACHP. The measures include the development and installation of interpretive signs to be placed at a publicly accessible location

Waste site characterization through digital analysis of historical aerial photographs at Los Alamos National Laboratory and Eglin Air Force Base

International Nuclear Information System (INIS)

Van Eeckhout, E.; Pope, P.; Wells, B.; Rofer, C.; Martin, B.

1995-01-01

Historical aerial photographs are used to provide a physical history and preliminary mapping information for characterizing hazardous waste sites at Los Alamos National Laboratory and Eglin Air Force Base. The examples cited show how imagery was used to accurately locate and identify previous activities at a site, monitor changes that occurred over time, and document the observable of such activities today. The methodology demonstrates how historical imagery (along with any other pertinent data) can be used in the characterization of past environmental damage

Open source software development : some historical perspectives

NARCIS (Netherlands)

Nuvolari, A.

2005-01-01

In this paper we suggest that historical studies of technology can help us to account for some, perplexing (at least for traditional economic reasoning) features of open source software development. From a historical perspective, open source software seems to be a particular case of what Robert C.

Open source software development : some historical perspectives

NARCIS (Netherlands)

Nuvolari, A.

2003-01-01

In this paper we suggest that historical studies of technology can help us to account for some, perplexing (at least for traditional economic reasoning) features of open source software development. When looked in historical perspective, open source software seems to be a particular case of what

Marcas Históricas no Nacionalismo Português * Historical Marks in the Portuguese Nationalism

Directory of Open Access Journals (Sweden)

DANGLEI DE CASTRO PEREIRA

2013-04-01

Full Text Available Resumo: O texto comenta a presença de tensões históricas na literatura portuguesa, dando especial atenção aos aspectos da temática nacionalista nessa tradição. O caminho analítico implica o cotejo de obras representativas dentro da tradição literária portuguesa face à ideia de permanência temática e de possíveis reflexos da tradição literária em Portugal na interface com valores históricos. O foco analítico valoriza a presença de caminhos trilhados pelo nacionalismo em diferentes obras literárias, dando enfoque, quando possível, na relação entre literatura e História.Palavras-chave: Nacionalismo – Literatura portuguesa – Tradição. Abstract: The text comments the presence of historical tensions in the Portuguese literature, thus giving special attention to the nationalist aspects of the thematic in that tradition. The analytic way implies the comparison of representative works in the Portuguese literary tradition faced with thematic endurance and possible reflexes of the literary tradition in Portugal in the interface with historical values. The analytical focus values the presence of ways which are well-trodden by the nationalism in different literary works, giving focus, when possible, in the relationship between literature and History.Keywords: Nationalism – Portuguese Literature – Tradition.

Lithuanian accounting development phases and tendencies

Directory of Open Access Journals (Sweden)

Jonas Mackevičius

2016-09-01

Full Text Available The evolution of Lithuanian accounting has a long history and is rather complicated. It was influenced by different countries, especially by Tsarist Russia, Germany, France, Poland and the Soviet Union. Differ-ent factors had an impact and formed the Lithuanian accounting system, and they have defined develop-ment tendencies for it. The aim of this research is to investigate Lithuanian accounting development phases and tendencies. The research methods consist of analysing scientific papers of Lithuanian authors, a retrospective analy-sis, the historical approach, inductive and deductive methods, systematisation, comparison and a sum-mary of the information. From the chronological and historical perspectives, the following Lithuanian accounting development phases were distinguished: (1 accounting origin for the period of the Grand Duchy of Lithuania (1251–1795; (2 Lithuania’s accounting status during the period of occupation by Tsarist Russia (1795–1914 and World War I (1914–1918; (3 the condition and regulation of account-ing during the inter-war period (1918–1940 and World War II in Lithuania; (4 accounting organization and regulation during the Soviet occupation period in Lithuania (1944–1990; (5 accounting status and problems in Independent Lithuania (1990–2015. The article investigates the key elements of regulation, and the achievements and problems of each Lithuanian accounting development phase.

National Health Accounts development: lessons from Thailand.

Science.gov (United States)

Tangcharoensathien, V; Laixuthai, A; Vasavit, J; Tantigate, N A; Prajuabmoh-Ruffolo, W; Vimolkit, D; Lertiendumrong, J

1999-12-01

National Health Accounts (NHA) are an important tool to demonstrate how a country's health resources are spent, on what services, and who pays for them. NHA are used by policy-makers for monitoring health expenditure patterns; policy instruments to re-orientate the pattern can then be further introduced. The National Economic and Social Development Board (NESDB) of Thailand produces aggregate health expenditure data but its estimation methods have several limitations. This has led to the research and development of an NHA prototype in 1994, through an agreed definition of health expenditure and methodology, in consultation with peer and other stakeholders. This is an initiative by local researchers without external support, with an emphasis on putting the system into place. It involves two steps: firstly, the flow of funds from ultimate sources of finance to financing agencies; and secondly, the use of funds by financing agencies. Five ultimate sources and 12 financing agencies (seven public and five private) were identified. Use of consumption expenditures was listed under four main categories and 32 sub-categories. Using 1994 figures, we estimated a total health expenditure of 128,305.11 million Baht; 84.07% consumption and 15.93% capital formation. Of total consumption expenditure, 36.14% was spent on purchasing care from public providers, with 32.35% on private providers, 5.93% on administration and 9.65% on all other public health programmes. Public sources of finance were responsible for 48.79% and private 51.21% of the total 1994 health expenditure. Total health expenditure accounted for 3.56% of GDP (consumption expenditure at 3.00% of GDP and capital formation at 0.57% of GDP). The NESDB consumption expenditure estimate in 1994 was 180,516 million Baht or 5.01% of GDP, of which private sources were dominant (82.17%) and public sources played a minor role (17.83%). The discrepancy of consumption expenditure between the two estimates is 2.01% of GDP. There

National Aeronautics and Space Administration Fiscal Year 2001 Accountability Report

Science.gov (United States)

2002-01-01

The National Aeronautics and Space Administration (NASA) is an independent Agency established to plan and manage the future of the Nation's civil aeronautics and space program. This Accountability Report covers Federal Fiscal Year (FY) 2001 (October 1, 2000, through September 30, 2001), with discussion of some subsequent events. The Report contains an overview addressing the Agency's critical programs and financial performance and includes highlights of performance organized by goals and objectives of the Enterprises and Crosscutting Processes. The Report also summarizes NASA's stewardship over budget and financial resources, including audited financial statements and footnotes. The financial statements reflect an overall position of offices and activities, including assets and liabilities, as well as results of operations, pursuant to requirements of Federal law (31 U.S.C. 3515(b)). The auditor's opinions on NASA's financial statements, reports on internal controls, and compliance with laws and regulations are included in this report.

National Register of Historic Places multiple property documentation form -- Historic, archaeological, and traditional cultural properties of the Hanford Site, Washington

Energy Technology Data Exchange (ETDEWEB)

Nickens, P.R.

1997-08-01

The US Department of Energy`s Hanford Site encompasses an area of 560 square miles on the Columbia River in southeastern Washington. Since 1943, the Hanford Site has existed as a protected area for activities primarily related to the production of radioactive materials for national defense uses. For cultural resources on the Hanford Site, establishment of the nuclear reservation as a high security area, with public access restricted, has resulted in a well-protected status, although no deliberate resource protection measures were in effect to mitigate effects of facilities construction and associated activities. Thus, the Hanford Site contains an extensive record of aboriginal archaeological sites and Native American cultural properties, along with pre-Hanford Euro-American sites (primarily archaeological in nature with the removal of most pre-1943 structures), and a considerable number of Manhattan Project/Cold War era buildings and structures. The recent mission change from production to clean up and disposal of DOE lands created a critical need for development and implementation of new and different cultural resource management strategies. DOE-RL has undertaken a preservation planning effort for the Hanford Site. The intent of this Plan is to enable DOE-RL to organize data and develop goals, objectives, and priorities for the identification, evaluation, registration, protection, preservation, and enhancement of the Site`s historical and cultural properties. Decisions made about the identification, evaluation, registration and treatment of historic properties are most aptly made when relationships between individual properties and other similar properties are considered. The historic context and the multiple property documentation (NTD) process provides DOE-RL the organizational framework for these decisions. Once significant patterns are identified, contexts developed, and expected properties are defined, the NTD process provides the foundation for future

Hunter-gatherer dental pathology: Do historic accounts of Aboriginal Australians correspond to the archeological record of dental disease?

Science.gov (United States)

Littleton, Judith

2018-03-01

Studies of hunter-gatherer oral pathology, particularly in Australia, often focus upon dental wear and caries or assume that historic studies of Aboriginal people reflect the precontact past. Consequently the range of population variation has been underestimated. In this paper dental pathology from human remains from Roonka are compared with a model of dental pathology derived from historic studies. The aim is to identify aspects of dental pathology indicative of regional or intra-population diversity. Adult dentitions (n = 115) dating from the mid to late Holocene were recorded for the following conditions: dental wear, caries, periapical voids, calculus, periodontal disease and antemortem tooth loss. Statistical analysis was used to identify patterns of dental pathology and to identify causal relationships between conditions. Dental wear is marked while dental caries rates are extremely low. Other indications of dental pathology are uncommon (<7% of teeth affected). Temporal heterogeneity is apparent: there are 3 young adults with caries who died in the postcontact period. There is also a small group of middle age to old adults with disproportionate abscessing and pulp exposure who may represent temporal variation or heterogeneity in individual frailty. The results confirm dental wear as the major cause of dental pathology in this group and that, at a general level, historic accounts do correspond with this archeological sample. However, intra-sample heterogeneity is apparent while 2 dental conditions, calculus and periodontal disease, along with the pattern of sex differences deviate from expectation, demonstrating that to identify regional variation attention needs to be paid to the dentoalveolar complex as a whole. © 2017 Wiley Periodicals, Inc.

Accounting in Historical Costs – since when and until when?

Directory of Open Access Journals (Sweden)

Guni Claudia

2017-01-01

Full Text Available The financial accounting has been thoroughly developed, the accounting methods andinstruments applied internationally having been slowly appropriated, to the point that nowadaysthey have been taken over and successfully implemented by the vast majority of Romanianeconomic entities. We can say today, that, as a result of a thorough analysis of the economicenvironment in our country for the last twenty years, it is perceptible a change in the attitude andmentality of the people in general and of the accounting specialists in particular. These changesconstitute a cause and a challenge at the same time, for any researcher passionate about thefinancial field of accountancy - of bringing some added value in an area as contradictory as theasset evaluation.

An Analysis of the Convergence Level of Tangible Assets (PPE) According to Romanian National Accounting Regulation and IFRS for Smes

OpenAIRE

Maria Madalina Buculescu (Costica); Bogdan Nicolae Velicescu

2014-01-01

This paper aims a comparative analysis between IFRS for SMEs and Romanian national accounting regulations concerning measurement of formal convergence level of definitions, treatment and policies of Property, Plant and Equipment (PPE) and highlighting main national fiscal rules related. With the purpose to not contribute only to the measurement of PPE formal level of harmonization, we intend to analyze some PPE related accounting practices used by Romanian certified accountants. To this effec...

The Maddison Project : collaborative research on historical national accounts

NARCIS (Netherlands)

Bolt, Jutta; van Zanden, Jan Luiten

The Maddison Project, initiated in March 2010 by a group of close colleagues of Angus Maddison, aims to develop an effective way of cooperation between scholars to continue Maddison’s work on measuring economic performance in the world economy. This paper is a first product of the project. Its goal

The Maddison Project: collaborative research on historical national accounts

NARCIS (Netherlands)

Bolt, Jutta; van Zanden, Jan Luiten

2014-01-01

The Maddison Project, initiated in March 2010 by a group of close colleagues of Angus Maddison, aims to develop an effective system of cooperation between scholars to continue Maddison's work on measuring economic performance in the world economy. This article is a first product of the project. Its

ISLSCP II Historical Croplands Cover, 1700-1992

Data.gov (United States)

National Aeronautics and Space Administration — The Historical Croplands Cover data set was developed to understand the consequences of historical changes in land use and land cover for ecosystem goods and...

ISLSCP II Historical Croplands Cover, 1700-1992

Data.gov (United States)

National Aeronautics and Space Administration — ABSTRACT: The Historical Croplands Cover data set was developed to understand the consequences of historical changes in land use and land cover for ecosystem goods...

The effect of a consumption-based accounting method in national GHG inventories: a trilateral trade system application

Directory of Open Access Journals (Sweden)

Simone eBastianoni

2014-01-01

Full Text Available The allocation of emissions embodied in international trade is crucial to evaluate the real impact of countries in the climate change and their responsibility in greenhouse gas emissions. In this paper we apply a new theoretical framework that allocates the emissions embodied in international trade and computes the consequent carbon transferred across countries, according to a consumption-based accounting. The method uses the value of goods traded internationally and the respective carbon intensity as a average national emissions coefficient.. We analyze a trilateral trade system composed by Sweden, Italy and Poland during the period 2000-2008. We find that, with respect to the conventional greenhouse gas national inventory schemes, consumption-based accounting implies an increase of Italian and Swedish emission responsibility by 1.4% and 11.8%, respectively, and a decrease of Polish one by 2.81%. We also assess the relevance of this framework at the sectoral level by hypothesizing a shift of Italian imports of Machinery and Transport Equipment from Poland to Sweden. We deduce that, through appropriate policies, importer nations could be encouraged to find producers with the best environmental performances while exporter nations could be induced to reduce their carbon intensity to stimulate the international demand for their goods. Finally, we discuss some policy implications deriving from the application of the consumption-based accounting. The analysis performed in the paper suggests that the consumption-based accounting could be an important tool in the climate change challenge to reduce global emissions.

Environmental economy account for Denmark 1997

International Nuclear Information System (INIS)

Anon.

1999-01-01

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

Environmental economy account for Denmark 1998

International Nuclear Information System (INIS)

Anon.

2000-01-01

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

Environmental economy account for Denmark 1999

International Nuclear Information System (INIS)

Anon.

2001-01-01

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

It’s About Valence: Historical Continuity or Historical Discontinuity as a Threat to Social Identity

Directory of Open Access Journals (Sweden)

Jenny Roth

2017-08-01

Full Text Available National identity is underpinned by historical representations. Recent research shows that narratives presenting an in-group’s history as discontinuous rather than continuous raise collective angst, suggesting that historical discontinuity threatens social identity. This previous research has focused on positive aspects of an in-group’s past. The present research aims to extend the findings to go beyond positive histories. We suggest that when the in-group’s actions in the past are presented as negative, historical continuity instead of discontinuity will increase perceived identity threat because a negative, continuous history threatens group members’ need for a positive social identity in the present. In an experiment with a sample size of N = 316, we manipulated the narrated valence of in-group actions during the historical event of the approval of the German constitutional law by framing the group’s actions in either positive or negative terms. In addition, we presented the in-group’s history as connected or disconnected to the in-group’s present. Results demonstrate that historical continuity only decreased identity threat compared to historical discontinuity when the in-group’s past behavior was presented as positive. When the in-group’s past was presented as negative, continuity even increased identity threat compared to historical discontinuity. These results were particularly pronounced for people who strongly identified with their national in-group. We discuss implications of the findings for political communication and managing a nation’s perception of social identity threat.

International Polar Year Historical Data and Literature

Data.gov (United States)

National Oceanic and Atmospheric Administration, Department of Commerce — The International Polar Year Historical Data and Literature collection (formerly known as the Discovery and Access of Historic Literature from the IPYs (DAHLI)...

The national accounts as a tool for analysis and policy; past, present and future

OpenAIRE

Bos, Frits

2006-01-01

An overview is provided of the history, logic, merits and limitations of the national accounts. Past In the second half of the seventeenth century the first estimates of national income were made. These estimates served clear purposes, like demonstrating that a revision of the English tax system could raise sufficient resources for waging a war with Holland or France. The number of estimates and their frequency gradually increased, in particular since the First World War. Major innovat...

Luminescence dating of some historical/pre-historical natural hazards of India

International Nuclear Information System (INIS)

Gartia, R.K.

2008-01-01

The Indian sub-continent is characterized by host of natural hazards like earthquake, tsunami, cyclones, floods, landslides/mudflows. It is necessary to build-up a database of historical/pre-historical natural hazards for planning scenarios for emergency response to various them. In short, there is a vast scope of providing chronology to hazardous events by using known techniques of dating including luminescence dating which has an excellent window span down from few hundred years to one hundred thousand years. In this work we report the dates of some historical/pre-historical natural hazards of India. In particular we focus on three kinds of natural hazards namely, earthquakes, tsunami, and mudflows. For example of earthquake we cover a historical earthquake of Manipur that created two massive fissures at Kumbi, 25 km from the state capital, Imphal. For pre-historical ones, we cover Assam-Shillong area known for its highest levels of seismicity in India. We demonstrate the evidence of a paleo-tsunami that devastated Mahabalipuram near Chennai. Incidentally, Mahabalipuram was badly affected by the great tsunami of 26th Dec 2004. Finally, luminescence dating technique has been applied to some historical/pre-historical mudflows of Manipur. A recent mudflow on 10th July 2004 damaged more than 90 houses, block National Highway-39, the life-line of Manipur for more than a fort-night. (author)

Making a Historical Survey of a State's Nuclear Ambitions. Impact of Historical Developments of a State's National Nuclear Non-Proliferation Policy on Additional Protocol Implementation

International Nuclear Information System (INIS)

Jonter, Thomas

2003-03-01

In 1998, SKI initiated a project to conduct a historical survey of the Swedish nuclear weapons research for the period 1945-1972. IAEA became interested and accepted it in 2000 as a support program task to increase transparency and to support the implementation of the Additional Protocol in Sweden. The main purpose of the Additional Protocol is to make the IAEA control system more efficient with regard to nuclear material, facilities and research. Other countries have now shown interest to follow the Swedish example and to make their own reviews of their past nuclear energy and nuclear weapons research. The most important aim is to produce basic information for IAEA on the nuclear activities of the past and to refine and strengthen the instruments of the Safeguard System within the Additional Protocol. The first objective of this report is to present a short summary of the Swedish historical survey, as well as similar projects in other countries dealing with nuclear-related and nuclear weapons research reviews. These tasks are dealt with in chapter 2. Secondly, the objective is to present a general model of how a national base survey can be designed. The model is based on the Swedish experiences and it has been designed to also serve as a guideline for other countries to strengthen their safeguards systems within the framework of the Additional Protocol. Since other States declared that they would make similar historical surveys, the SKI decided to work out a model that could be used by other countries intending to conduct such studies. Estonia, Latvia and Lithuania are participating in a co-operation project to carry out such nationally base surveys under the auspices of the Swedish Nuclear Power Inspectorate. Finland is also conducting such a survey, but it is done independently, albeit in close exchange of views between SKI and its Finnish counterpart, STUK. This is described in chapter 3. The third objective is to develop a pedagogic methodology for teaching

Systematic musicology meets historical musicology

DEFF Research Database (Denmark)

Hansen, Niels Chr.

findings for Austro-German (linear increase, Adj. R2 = .489, F(1, 19) = 20.138, p analysis, we provide quantitative support for music-historical accounts of an Italian-dominated Baroque (composer birth years 1600...

Accounting standards

NARCIS (Netherlands)

Stellinga, B.; Mügge, D.

2014-01-01

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

Bathymetry 2M Grid of NPS's Salt River Bay National Historical Park and Ecological Reserve, St. Croix, US Virgin Islands, 2005, UTM 20 NAD83

Data.gov (United States)

National Oceanic and Atmospheric Administration, Department of Commerce — This dataset contains an ESRI Grid with 2 meter cell size representing the bathymetry of the a portion of the NPS's Salt River Bay National Historical Park and...

Towards a Comparative and International History of School Testing and Accountability

DEFF Research Database (Denmark)

Dorn, Sherman; Ydesen, Christian

2014-01-01

treated here are identified as a post- colonial perspective, differences and similarities between public and private sector accountability measures, the “engines” promoting the rise, proliferation and implementation of accountability measures, and finally the exploration of the travelling and movement......Abstract: The speed and extent of modern school accountability have obscured the history of testing and accountability. This brief introduction identifies central themes of historical research into educational accountability and recurring traits associated with accountability practices. We hope our...... colleagues and this special issue will also help to identify future research paths in this field. Some of the central themes found in the historical research on educational accountability contained in this special issue are the connections between accountability and the purposes of schooling in a specific...

20 CFR 638.304 - Historical preservation.

Science.gov (United States)

2010-04-01

... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false Historical preservation. 638.304 Section 638.304 Employees' Benefits EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF LABOR JOB CORPS PROGRAM... § 638.304 Historical preservation. The Job Corps Director shall review the “National Register of...

Geographic Information System (GIS) representation of historical seagrass coverage in Perdido Bay from United States Geological Survey/National Wetlands Research Center (USGS/NWRC), 1979 (NODC Accession 0000605)

Data.gov (United States)

National Oceanic and Atmospheric Administration, Department of Commerce — Historical seagrass coverage in Perdido Bay 1979 from United States Geological Survey/National Wetlands Research Center (USGS/NWRC).

The regulatory framework of accounting and accounting standard-setting bodies in the European Union member states

Directory of Open Access Journals (Sweden)

Ivana Mamić-Sačer

2015-12-01

Full Text Available One of the principal features of accounting in the 21st century is harmonisation and stanardisation. Regulation of the European Parliament and European Council No. 1606/2002 harmonizes financial reporting for certain companies in the EU. However, national accounting principles are of great importance for financial reporting. The main purpose of this research was to investigate the application of generally accepted accounting principles, the regulatory accounting framework and the standard-setting bodies of EU member states. The analysis of these accounting issues was conducted with respect to all 28 EU member states. The results indicate that EU member states regulate their principal accounting issues through separate accounting acts or implement those issues in companies acts. Some EU member states do not have national accounting standards, the national accounting principles being incorporated in companies acts and accounting acts. Nevertheless, national accounting standard-setting bodies are governmental organisations in almost half the member states.

History from Children's Perspectives: Learning to Read and Write Historical Accounts Using Family Sources

Science.gov (United States)

Schmidt, Maria Auxiliadora; Garcia, Tania Maria F. Braga

2010-01-01

This paper presents the results of an investigation which was part of a project called "Recreating Histories". It is concerned with the analysis of historical narratives created by the children who participated in the project and an analysis of historical sources kept by families who live in Campina Grande do Sul (Brazil). It draws on…

“On Account Of A Basket”: A Socio-Historical And Ethnographic ...

African Journals Online (AJOL)

This article provides a socio-historical and ethnographic perspective on the development of multilingualism in South Africa. By using Bourdieu's (1991) theory of social practice, I argue that people had always used their languages as important symbolic resources and for the creation of the structured social dispositions.

How "accountable" are accountable care organizations?

Science.gov (United States)

Addicott, Rachael; Shortell, Stephen M

2014-01-01

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

Analysing the production and treatment of solid waste using a national accounting framework.

Science.gov (United States)

Delahaye, Roel; Hoekstra, Rutger; Nootenboom, Leslie

2011-07-01

Our knowledge of the relationship between the economy and the environment has increased significantly over recent decades. One of the areas in which this is most apparent is the area of environmental accounting, where environmental data is presented according to national accounting principles. These accounts provide consistent, complete and detailed information for understanding environmental-economic interdependencies. One of the modules of these accounts is the waste accounts which record the origin and destination of waste materials. The first part of this paper discusses the Dutch waste accounts and their relation with economic indicators. In the second part a number of applications, which are based on the input-output model, are applied to these accounts. This section includes a novel structural decomposition analysis which quantifies the underlying driving forces of changes in total waste and landfilled waste between 1995 and 2004. The results show that the total amount of waste is mainly driven by economic growth (positive effect) and the direct export of waste (negative effect). The models also show that the construction sector has played a very important part in the reduction of waste. Furthermore, the decrease in the amount of landfilled waste, which is caused by Dutch regulations, has led to a large shift towards recycling and to a lesser degree incineration. Finally, the calculations for the 'environmental trade balance' for waste show that the waste-contents of exports exceed that of imports. This paper shows that the waste accounts have many analytical and policy-relevant applications.

A Historical Account of Physical Education in the Cape Colony and ...

African Journals Online (AJOL)

A sport-historical investigation was undertaken based on literature in dissertations, academic and non-academic journals and general publications. ... In Black schools, Drill and later PE was introduced mainly for the purposes of discipline and social control, as well as the commonly known idea of medical and health ...

VT Roadside Historic Markers

Data.gov (United States)

Vermont Center for Geographic Information — Roadside Historic Site Marker program has proven an effective way to commemorate Vermont’s many people, events, and places of regional, statewide, or national...

The subjective content of historical memory in autobiographical narratives of representatives of titular ethnic group and national diaspora (based on the example of the Volga Germans

Directory of Open Access Journals (Sweden)

Rakhmatulina D.V.

2017-07-01

Full Text Available the article contains a justification of the research approach to the detection of subjective content of historical memory among groups of respondents from different ethnic background; presents the results of a study of two groups of respondents, who are descendants of the Volga Germans and the representatives of the titular nation (Russian; establishes the main cultural and historical events of life of the peoples that make up the historical memory.

Development and application of a large scale river system model for National Water Accounting in Australia

Science.gov (United States)

Dutta, Dushmanta; Vaze, Jai; Kim, Shaun; Hughes, Justin; Yang, Ang; Teng, Jin; Lerat, Julien

2017-04-01

Existing global and continental scale river models, mainly designed for integrating with global climate models, are of very coarse spatial resolutions and lack many important hydrological processes, such as overbank flow, irrigation diversion, groundwater seepage/recharge, which operate at a much finer resolution. Thus, these models are not suitable for producing water accounts, which have become increasingly important for water resources planning and management at regional and national scales. A continental scale river system model called Australian Water Resource Assessment River System model (AWRA-R) has been developed and implemented for national water accounting in Australia using a node-link architecture. The model includes major hydrological processes, anthropogenic water utilisation and storage routing that influence the streamflow in both regulated and unregulated river systems. Two key components of the model are an irrigation model to compute water diversion for irrigation use and associated fluxes and stores and a storage-based floodplain inundation model to compute overbank flow from river to floodplain and associated floodplain fluxes and stores. The results in the Murray-Darling Basin shows highly satisfactory performance of the model with median daily Nash-Sutcliffe Efficiency (NSE) of 0.64 and median annual bias of less than 1% for the period of calibration (1970-1991) and median daily NSE of 0.69 and median annual bias of 12% for validation period (1992-2014). The results have demonstrated that the performance of the model is less satisfactory when the key processes such as overbank flow, groundwater seepage and irrigation diversion are switched off. The AWRA-R model, which has been operationalised by the Australian Bureau of Meteorology for continental scale water accounting, has contributed to improvements in the national water account by substantially reducing accounted different volume (gain/loss).

Accounts of damage from historical earthquakes in the northeastern Caribbean to aid in the determination of their location and intensity magnitudes

Science.gov (United States)

Flores, Claudia H.; ten Brink, Uri S.; Bakun, William H.

2012-01-01

Earthquakes have been documented in the northeastern Caribbean since the arrival of Columbus to the Americas; written accounts of these felt earthquakes exist in various parts of the world. To better understand the earthquake cycle in the Caribbean, the records of earthquakes in earlier catalogs and historical documents from various archives, which are now available online, were critically examined. This report updates previous catalogs of earthquakes, in particular earthquakes in Hispaniola, to give to the public the most comprehensive documentation of earthquake damage and to further the understanding of the earthquake cycle in the northeastern Caribbean.

Guide to the National Partnership for Excellence and Accountability in Teaching (NPEAT). ERIC Digest.

Science.gov (United States)

Hawley, Willis D.; Valli, Linda

The National Partnership for Excellence in Education and Accountability in Teaching (NPEAT) helps place improvement of teaching at the center of reform efforts, addressing two problems that impede the development of systemic reforms to improve teaching quality: (1) absence of agreement about effective strategies for improving teaching among those…

Hermeneutics and the Historicity of Human Understanding

Directory of Open Access Journals (Sweden)

Gholamreza Jamshidnia

2009-02-01

Full Text Available Whether objectivity in the understanding of history is achivable? Putting  in another way, whether it is possible to account a historical event purely objectively, and free of one's own values, attitudes, and interests? Whether it is possible to have a "complete history'' and a complete explanation of any historical matter? If it is not possible, then it necessarily leads to a relativistic approach which finds any historical narrative acceptable? Are there any criteria according to which one could compare truthfulness of various historical narratives? The present study approach these questions hermeneutically. However, not all hermeneutical approaches answer them alike. Denying the relativist approach, this study attempts to analyze historicity of the human understanding and that of the interpreter him/herself.

Characterisation in Ward’s opera The Crucible: melodic interpretation of Salem’s witches and their accusers via historical accounts and Miller’s play

OpenAIRE

Cornwell McKean, Julia Margaret

2017-01-01

ABSTRACT Characterisation in Ward’s opera The Crucible: Melodic interpretation of Salem’s witches and their accusers via historical accounts and Miller’s play This thesis is a consideration of the transition of the characters of Robert Ward’s opera The Crucible from history through to Arthur Miller’s play of the same name, and finally to the linear elements of the opera: the libretto and the vocal melodies. Arthur Miller’s The Crucible (1953) is widely known as a play that explor...

Geographic Information System (GIS) characterization of historical seagrass coverage in Perdido Bay from United States Geological Survey/National Wetlands Research Center (USGS/NWRC), 1987 (NODC Accession 0000606)

Data.gov (United States)

National Oceanic and Atmospheric Administration, Department of Commerce — Graphical representation of historical seagrass coverage in Perdido Bay in 1987 from United States Geological Survey/National Wetlands Research Center (USGS/NWRC).

A Cultural Resources Inventory and Historical Evaluation of the Smoky Atmospheric Nuclear Test, Areas 8, 9, and 10, Nevada National Security Site, Nye County, Nevada

Energy Technology Data Exchange (ETDEWEB)

Jones, Robert C. [Desert Research Inst. (DRI), Reno, NV (United States); King, Maureen L. [Desert Research Inst. (DRI), Reno, NV (United States); Beck, Colleen M. [Desert Research Inst. (DRI), Reno, NV (United States); Falvey, Lauren W. [Desert Research Inst. (DRI), Reno, NV (United States); Menocal, Tatianna M. [Desert Research Inst. (DRI), Reno, NV (United States)

2014-09-01

This report presents the results of a National Historic Preservation Act Section 106 cultural resources inventory and historical evaluation of the 1957 Smoky atmospheric test location on the Nevada National Security Site (NNSS). The Desert Research Institute (DRI) was tasked to conduct a cultural resources study of the Smoky test area as a result of a proposed undertaking by the Department of Energy Environmental Management. This undertaking involves investigating Corrective Action Unit (CAU) 550 for potential contaminants of concern as delineated in a Corrective Action Investigation Plan. CAU 550 is an area that spatially overlaps portions of the Smoky test location. Smoky, T-2c, was a 44 kt atmospheric nuclear test detonated at 5:30 am on August 31, 1957, on top of a 213.4 m (700 ft) 200 ton tower (T-2c) in Area 8 of the NNSS. Smoky was a weapons related test of the Plumbbob series (number 19) and part of the Department of Defense Exercise Desert Rock VII and VIII. The cultural resources effort involved the development of a historic context based on archival documents and engineering records, the inventory of the cultural resources in the Smoky test area and an associated military trench location in Areas 9 and 10, and an evaluation of the National Register eligibility of the cultural resources. The inventory of the Smoky test area resulted in the identification of structures, features, and artifacts related to the physical development of the test location and the post-test remains. The Smoky test area was designated historic district D104 and coincides with a historic archaeological site recorded as 26NY14794 and the military trenches designed for troop observation, site 26NY14795. Sites 26NY14794 and 26NY14795 are spatially discrete with the trenches located 4.3 km (2.7 mi) southeast of the Smoky ground zero. As a result, historic district D104 is discontiguous and in total it covers 151.4 hectares (374 acres). The Smoky test location, recorded as historic

Historical changes in caribou distribution and land cover in and around Prince Albert National Park: land management implications

Directory of Open Access Journals (Sweden)

Maria L. Arlt

2011-09-01

Full Text Available In central Saskatchewan, boreal woodland caribou population declines have been documented in the 1940s and again in the 1980s. Although both declines led to a ban in sport hunting, a recovery was only seen in the 1950s and was attributed to wolf control and hunting closure. Recent studies suggest that this time, the population may not be increasing. In order to contribute to the conservation efforts, historical changes in caribou distribution and land cover types in the Prince Albert Greater Ecosystem (PAGE, Saskatchewan, were documented for the period of 1960s to the present. To examine changes in caribou distribution, survey observations, incidental sightings and telemetry data were collated. To quantify landscape changes, land cover maps were created for 1966 and 2006 using current and historic forest resources inventories, fire, logging, and roads data. Results indicate that woodland caribou are still found throughout the study area although their distribution has changed and their use of the National Park is greatly limited. Results of transition prob¬abilities and landscape composition analyses on the 1966 and 2006 land cover maps revealed an aging landscape for both the National Park and provincial crown land portions of the PAGE. In addition, increased logging and the development of extensive road and trail networks on provincial crown land produced significant landscape fragmentation for woodland caribou and reduced functional attributes of habitat patches. Understanding historical landscape changes will assist with ongoing provincial and federal recovery efforts for boreal caribou, forest management planning activities, and landscape restoration efforts within and beyond the Park boundaries.

The trans-national corporations and the social-historical institution of climate change

International Nuclear Information System (INIS)

Lefevre, M.

2007-06-01

Our thesis relates to the trans-national corporations whose activities are blamed in the climate change problem. It deals with their actions in relation to the political process engaged by the states at the beginning of the 1990's, and with their influence on the definition of the solutions to be brought to the problem. More precisely, as part of a broader reflection on the social-historical institution of the problem - the fact that it is instituted, by means of the imaginary, in and by particular societies, at a certain moment of their history and for a certain time - and considering the period extending from 1989 to 2001, we wanted to elucidate two things. On the one hand, why, for (or against) what and how did these corporations act (i.e. the cause, the aim and the content of their actions) in relation to the political process. And, on the other hand, up to what point these actions (making the most of a 'relational power'), but also the sole fact that the studied corporations exist (a situation from which they derive an 'institutional power'), had effects on the process and, more especially, on the definition of the solutions. The choice of analysing these major 'non-state' actors arose from two intermingled motivations. The main motivation was to demonstrate the need to take into account these large firms (in addition to the states, the interstate institutions and the other non-state actors) to be able to understand the evolution of the political process, and thus to remedy at the lack of studies on the subject. The other motivation was to contribute, more in filigree, at the comprehension of the way capitalism - understood as a 'social regime' (i.e. a specific type of institution of the society) that can exist only in and by the corporation - face this problem which, more than any other ecological problem, deeply questions it, that means threatens it. (author)

Tritium control and accountability instructions

International Nuclear Information System (INIS)

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

1985-08-01

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

Tritium control and accountability instructions

International Nuclear Information System (INIS)

Wall, W.R.

1981-03-01

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

Historic Preservation Vocabulary, Designations, and Resources

Science.gov (United States)

Williams, Stacy D.

2011-01-01

Preservationists use a common language that had its beginnings in the National Historic Preservation Act of 1966. This act created the Secretary of the Interior's Standards for the Treatment of Historic Properties, which defined the terms and treatments that have become the standard for preservation projects and plans. These terms have been used…

Some peculiarities of accounting of government grants in context IFRS and National Standarts Republic Moldova

Directory of Open Access Journals (Sweden)

V.Tsurcanu

2016-06-01

Full Text Available The process of preparation of fair presentation of Financial Statements establishments on the basis of economic approach was possible due to the evolution of methodology of accounting. Implementation of legal technique allows to account the conditions of receiving of contract as special and so exceptional according to the economic content of events. In the context of fair presentation the necessary issue is the concept of substance over form. One of such specifically contracts which determines the particular character of accounting is the contract of government grants obtaining. The authors examine some problems of discussion of government grants accounting: effectiveness of the concept of substance over form; mechanism of presentation of government grants in the context of international and national aspects; accounting of government grants related to assets over prism of tax legislation. The basis for the formulation of the notion of government grants is the economic essence, a legal form is the proof that the transaction is legitimate. However, the economic essence is in contradiction with the form in the financial reporting when presenting information about government grants. In the context of fair presentation, it must be neutralized. For this purpose, the authors have conducted the research of effectiveness of the concept of substance over form related to the government grants. 146 The article has conducted the comparison of key issues of International Standards with National Standards of Republic Moldova. In result of the comparison the appropriate mechanism of accounting is correct according to the methodology of their application. The article also arguments that government grants is deferred income in accordance with their economic characteristics; and the elements of Financial Statements should be recognized as a liability; in accordance with the conception fair value should be measured. In relationship with the effectiveness of the

Forest carbon accounting methods and the consequences of forest bioenergy for national greenhouse gas emissions inventories

International Nuclear Information System (INIS)

McKechnie, Jon; Colombo, Steve; MacLean, Heather L.

2014-01-01

Highlights: • Forest carbon accounting influences the national GHG inventory impacts of bioenergy. • Current accounting rules may overlook forest carbon trade-offs of bioenergy. • Wood pellet trade risks creating an emissions burden for exporting countries. - Abstract: While bioenergy plays a key role in strategies for increasing renewable energy deployment, studies assessing greenhouse gas (GHG) emissions from forest bioenergy systems have identified a potential trade-off of the system with forest carbon stocks. Of particular importance to national GHG inventories is how trade-offs between forest carbon stocks and bioenergy production are accounted for within the Agriculture, Forestry and Other Land Use (AFOLU) sector under current and future international climate change mitigation agreements. Through a case study of electricity produced using wood pellets from harvested forest stands in Ontario, Canada, this study assesses the implications of forest carbon accounting approaches on net emissions attributable to pellets produced for domestic use or export. Particular emphasis is placed on the forest management reference level (FMRL) method, as it will be employed by most Annex I nations in the next Kyoto Protocol Commitment Period. While bioenergy production is found to reduce forest carbon sequestration, under the FMRL approach this trade-off may not be accounted for and thus not incur an accountable AFOLU-related emission, provided that total forest harvest remains at or below that defined under the FMRL baseline. In contrast, accounting for forest carbon trade-offs associated with harvest for bioenergy results in an increase in net GHG emissions (AFOLU and life cycle emissions) lasting 37 or 90 years (if displacing coal or natural gas combined cycle generation, respectively). AFOLU emissions calculated using the Gross-Net approach are dominated by legacy effects of past management and natural disturbance, indicating near-term net forest carbon increase but

Decree No. 208 On National Accounting and Control System of the Nuclear Materials

International Nuclear Information System (INIS)

1996-01-01

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

Discrepancies in historical emissions point to a wider 2020 gap between 2 deg. C benchmarks and aggregated national mitigation pledges

International Nuclear Information System (INIS)

Rogelj, Joeri; Hare, William; Chen, Claudine; Meinshausen, Malte

2011-01-01

Aggregations of greenhouse gas mitigation pledges by countries are frequently used to indicate whether resulting global emissions in 2020 will be 'on track' to limit global temperature increase to below specific warming levels such as 1.5 or 2 deg. C. We find that historical emission levels aggregated from data that are officially reported by countries to the UNFCCC are lower than independent global emission estimates, such as the IPCC SRES scenarios. This discrepancy in historical emissions could substantially widen the gap between 2020 pledges and 2020 benchmarks, as the latter tend to be derived from scenarios that share similar historical emission levels to IPCC SRES scenarios. Three methods for resolving this discrepancy, here called 'harmonization', are presented and their influence on 'gap' estimates is discussed. Instead of a 3.4-9.2 GtCO 2 eq shortfall in emission reductions by 2020 compared with the 44 GtCO 2 eq benchmark, the actual gap might be as high as 5.4-12.5 GtCO 2 eq (a 22-88% increase of the gap) if this historical discrepancy is accounted for. Not applying this harmonization step when using 2020 emission benchmarks could lead to an underestimation of the insufficiency of current mitigation pledges.

Accounting for Marketable Securities and Corporate Financial ...

African Journals Online (AJOL)

First Lady

This study aimed at examining the systems of accounting for marketable securities in Nigeria with a view to determine the impact of the accounting systems .... control of a company, securities held for maintenance of business relations, .... historical documents, they provide valuable information bearing on all of ... An internal.

Annual review and directors' report and accounts

International Nuclear Information System (INIS)

1992-07-01

This annual report of Midlands Electricity PLC (MEB) presents a financial review of the Group and the directors' and auditors reports. Historical and current cost profit and loss accounts, balance sheets and cash flow statements are tabulated. The Group's financial history and regulatory accounts are also presented. (UK)

Miloš Pietor and Shakespeare’s Historical Chronicles in the Slovak National Theatre

Directory of Open Access Journals (Sweden)

Sládeček Ján

2017-06-01

Full Text Available The plays of William Shakespeare, except for Hamlet (Nová scéna, 1974 and Richard III (SND, 1987, do not define the artistic profile of Miloš Pietor, yet they significantly supplement it. Although as a dramaturge he felt at his best in a different repertoire, his several encounters with Shakespeare cannot go unnoticed. They must be examined for complete information about the director’s artistic development, but also about the productions of Shakespeare in Slovakia. Pietor had encountered Shakespeare six times; their seventh encounter was interrupted by the director’s unex pected death. The present paper deals with Pietor’s production of Shakespeare’s historical chronicles for the Slovak National Theatre in the period of 1980-1987.

Accounting Changes in the Public Sector in Estonia

OpenAIRE

Tikk, Juta

2010-01-01

This paper reviews the implementation of the accrual accounting in the entities of the Estonian public sector. It gives a brief overview of the historical development of governmental accounting theories and examines the introduction of theory-based accounting policy. It explains main problems and risks to face in connection with the accounting system change process and offers solutions. This study attempts to answer the following research question: how to gain full benefit from accounting inf...

Status of national system of accounting for and control of nuclear materials in Turkey

International Nuclear Information System (INIS)

Yucel, A.

1999-01-01

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)

Learners as Historians: Making History Come Alive through Historical Inquiry

Science.gov (United States)

Pappas, Marjorie L.

2007-01-01

Historians explore historical accounts, memoirs, diaries, letters, newspaper articles, speeches, historical documents, relevant legislation, maps, ship manifests, genealogical records, official certificates, photographs, and paintings. In short, historians examine any official or unofficial document that might provide relevant information about…

The Nigerian Statements of Accounting Standards and Ribh (Profit ...

African Journals Online (AJOL)

The Nigerian Statements of Accounting Standards and Ribh (Profit) in an ... the years on Islamic finance and interest-based economic-system has been concerned ... However, Islamic accounting uses both historical cost concept and current ...

International Polar Year Historical Data and Literature, Version 1

Data.gov (United States)

National Aeronautics and Space Administration — The International Polar Year Historical Data and Literature collection (formerly known as the Discovery and Access of Historic Literature from the IPYs (DAHLI)...

Modeling historical tuberculosis epidemics among Canadian First Nations: effects of malnutrition and genetic variation

Directory of Open Access Journals (Sweden)

Sarah F. Ackley

2015-09-01

Full Text Available Late 19th century epidemics of tuberculosis (TB in Western Canadian First Nations resulted in peak TB mortality rates more than six times the highest rates recorded in Europe. Using a mathematical modeling approach and historical TB mortality time series, we investigate potential causes of high TB mortality and rapid epidemic decline in First Nations from 1885 to 1940. We explore two potential causes of dramatic epidemic dynamics observed in this setting: first, we explore effects of famine prior to 1900 on both TB and population dynamics. Malnutrition is recognized as an individual-level risk factor for TB progression and mortality; its population-level effects on TB epidemics have not been explored previously. Second, we explore effects of heterogeneity in susceptibility to TB in two ways: modeling heterogeneity in susceptibility to infection, and heterogeneity in risk of developing disease once infected. Our results indicate that models lacking famine-related changes in TB parameters or heterogeneity result in an implausibly poor fit to both the TB mortality time series and census data; the inclusion of these features allows for the characteristic decline and rise in population observed in First Nations during this time period and confers improved fits to TB mortality data.

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

International Nuclear Information System (INIS)

Vate, J.F. van de

1996-01-01

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

THE INFLUENCE OF ACCOUNTING POLICIES OVER THE ENTITIES’ RESULT

Directory of Open Access Journals (Sweden)

ALICE EMILIA ŢINTA

2013-12-01

Full Text Available This article started from the idea that International Accounting and Financial Reporting Standards have had a major impact over the accounting world. Accounting laws of Continental Europe (especially France centered on historical cost, are in opposition to IFRS towards fair value. If accounting is based on historical cost we can say that excess of prudence leads to inaction. On the other hand the Anglo-Saxon accounting system is based on fair value that looks for a quick profit and to help investors. Financial statements record how resources have been handled by the management. The role of financial statements is to provide informations that will help users to make decisions. They can accomplish this mission only for those objectives that can be quantified as value and quantity. IFRS is referring to the whole set of financial statements that have to include a statement of the financial position, of the result, of changes in equity and treasury. Alongside these informations has to be a summary of significant accounting policies as well as informations about retrospective application of one or more accounting policies.

The ICES historical plankton data collected from1902-08-01 to 1912-06-05 and digitized from historical ICES manuscripts (NODC Accession 0121310)

Data.gov (United States)

National Oceanic and Atmospheric Administration, Department of Commerce — The ICES Historical Plankton Dataset digitized from seven historical ICES volumes. Data were downloaded at http://ecosystemdata.ices.dk/historicalplankton

6 CFR 7.29 - Documents of permanent historical value.

Science.gov (United States)

2010-01-01

... 6 Domestic Security 1 2010-01-01 2010-01-01 false Documents of permanent historical value. 7.29... NATIONAL SECURITY INFORMATION Classified Information § 7.29 Documents of permanent historical value. The... contained in records determined to have permanent historical value under 44 U.S.C. 2107 before they are...

An historical account of the development and applications of the negative staining technique to the electron microscopy of viruses.

Science.gov (United States)

Horne, R W; Wildy, P

1979-09-01

A brief historical account of the development and applications of the negative staining techniques to the study of the structure of viruses and their components as observed in the electron microscope is presented. Although the basic method of surrounding or embedding specimens in opaque dyes was used in light microscopy dating from about 1884, the equivalent preparative techniques applied to electron microscopy were comparatively recent. The combination of experiments on a sophisticated bacterial virus and the installation of a high resolution electron microscope in the Cavendish Laboratory, Cambridge, during 1954, subsequently led to the analysis of several important morphological features of animal, plant and bacterial viruses. The implications of the results from these early experiments on viruses and recent developments in negative staining methods for high resolution image analysis of electron micrographs are also discussed.

Capital Account Policy in South Korea: The Informal Residues of the Developmental State

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Ralf J. Leiteritz

2015-04-01

Full Text Available This paper analyzes the political dynamics of capital account policy in South Korea. The first part is devoted to the historical evolution of capital account policy from the 1960s to the present day. It highlights the path of substantial financial opening that began in the early 1990s with two distinct waves of capital account liberalization before and after the Asian financial crisis of 1997-1998. The second part of the paper aims to detect the political origins of why capital account liberalization has not been complete and sustained. It locates them at the level of domestic informal institutions: first, the ideational legacy of the previous developmental state model – economic nationalism – that was predicated upon substantial barriers to international capital movements. Second, the political power of the export-oriented sector, namely of large conglomerates, that prefer exchange-rate stability and thus restrictions on capital inflows. This paper offers a heuristic argument based on a single case study which needs to be subjected to further empirical testing.

Liability of Foreignness in Historical Context

DEFF Research Database (Denmark)

Lubinski, Christina

2014-01-01

vis-à-vis local firms and raise doubts about the assumption that more distance necessarily translates into higher costs. This article adds to this criticism with a historical analysis of German multinational enterprises in preindependence India. The case proves (1) the relevance of specific......Much of international business literature has dealt with the costs of engaging in business abroad. Recently, several authors have called into question the basic assumptions of the “liability of foreignness” argument. They plead for a more nuanced look at nationality beyond the dichotomy of foreign...... with nationality are, thus making a thorough historical analysis of commercial, political, and cultural links between host and home country indispensable....

Accounting for the environment.

Science.gov (United States)

Lutz, E; Munasinghe, M

1991-03-01

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

Comparison of Two Surface Contamination Sampling Techniques Conducted for the Characterization of Two Pajarito Site Manhattan Project National Historic Park Properties

Energy Technology Data Exchange (ETDEWEB)

Lopez, Tammy Ann [Montana Tech of the Univ. of Montana, Butte, MT (United States); Los Alamos National Lab. (LANL), Los Alamos, NM (United States)

2016-07-29

Technical Area-18 (TA-18), also known as Pajarito Site, is located on Los Alamos National Laboratory property and has historic buildings that will be included in the Manhattan Project National Historic Park. Characterization studies of metal contamination were needed in two of the four buildings that are on the historic registry in this area, a “battleship” bunker building (TA-18-0002) and the Pond cabin (TA-18-0029). However, these two buildings have been exposed to the elements, are decades old, and have porous and rough surfaces (wood and concrete). Due to these conditions, it was questioned whether standard wipe sampling would be adequate to detect surface dust metal contamination in these buildings. Thus, micro-vacuum and surface wet wipe sampling techniques were performed side-by-side at both buildings and results were compared statistically. A two-tail paired t-test revealed that the micro-vacuum and wet wipe techniques were statistically different for both buildings. Further mathematical analysis revealed that the wet wipe technique picked up more metals from the surface than the microvacuum technique. Wet wipes revealed concentrations of beryllium and lead above internal housekeeping limits; however, using an yttrium normalization method with linear regression analysis between beryllium and yttrium revealed a correlation indicating that the beryllium levels were likely due to background and not operational contamination. PPE and administrative controls were implemented for National Park Service (NPS) and Department of Energy (DOE) tours as a result of this study. Overall, this study indicates that the micro-vacuum technique may not be an efficient technique to sample for metal dust contamination.

Towards a Comparative and International History of School Testing and Accountability

Science.gov (United States)

Dorn, Sherman; Ydesen, Christian

2014-01-01

The speed and extent of modern school accountability have obscured the history of testing and accountability. This brief introduction identifies central themes of historical research into educational accountability and recurring traits associated with accountability practices. We hope our colleagues and this special issue will also help to…

Historical and Documentary Data Sets

Data.gov (United States)

National Oceanic and Atmospheric Administration, Department of Commerce — Records of past climate and environment from historical references and documentary evidence such as church records, harvest dates, and diaries. Parameter keywords...

Natural Resources Accounting and Sustainable Development: The ...

African Journals Online (AJOL)

gold

2012-07-26

Jul 26, 2012 ... Development: The Challenge to Economics and Accounting ... The United Nations Statistical Office published a system of national account .... environment in national accounts provides information on the use of natural .... environmental impact and aspects of an organization, including implications for cash ...

HARMONIZATION, HISTORICAL COST AND INVESTMENTS

Directory of Open Access Journals (Sweden)

Valentin Gabriel CRISTEA

2016-06-01

Full Text Available Choosing depreciation of assets; revaluation of tangible or keeping their historical cost; registration, whilst the tangible assets are entered in the conservation of amortization expenses or a corresponding adjustment to depreciation expense ascertained; choosing the method of evaluating stocks is accounting policies. IAS 40 is significant because it was the first time the International Accounting Standards Board has introduced a fair value accounting model for non-financial assets. All firms must provide fair value for their real estate assets either directly in the balance sheet in accordance with the fair value model choice, either in the footnotes below cost model selection.

Kingdom of Morocco : Accounting and Auditing

OpenAIRE

World Bank

2002-01-01

This report provides an assessment of Moroccan accounting and auditing standards and practices, and the institutional capacity necessary to ensure high-quality financial reporting. The law gives accounting standard-setting responsibility to the National Accounting Council (Conseil National de la Comptabilité). Since the Council was established in 1989, Moroccan accounting standards have im...

Trust, nostalgia and narrative accounts of blood banking in England in the 21st century.

Science.gov (United States)

Wynne Busby, Helen

2010-07-01

Historically, cultural accounts and descriptions of blood banking in Britain have been associated with notions of altruism, national solidarity and imagined community. While these ideals have continued to be influential, the business of procuring and supplying blood has become increasingly complex. Drawing on interview data with donors in one blood centre in England, this article reports that these donors tend not to acknowledge the complex dynamics of production and exchange in modern blood systems. This, it is argued, is congruent with nostalgic narratives in both popular and official accounts of blood services, which tend to bracket these important changes. A shift to a more open institutional narrative about modern blood services is advocated, as blood services face current and future challenges.

Financial assistance: the order reflected in accounting and tax accounting

Directory of Open Access Journals (Sweden)

I.М. Vygivska

2016-07-01

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

Historic Landscape Survey, Maxwell AFB, Alabama

Science.gov (United States)

2013-08-01

signifies Maxwell AFB’s historic landscapes. 2.1 The pre-military landscape Prehistory in the southeastern United States is generally designated as...the period of Native American occupation before Spanish explorers made contact in the fifteenth and sixteenth centuries. In Alabama, the prehistory ... prehistory or history is made clear.56 A historic property is determined to be either significant or not significant by applying standardized National

Decree 2805 by means of which the National Accounting and Control of Basic Nuclear Materials and Special Fusionable Materials System, is established

International Nuclear Information System (INIS)

1979-01-01

This Decree has for object to establish a National Accounting and Control of Basic Nuclear Materials and Special Fusionable Materials System, under the supervision of the National Council for the Nuclear Industry Development. Its aims are to account nuclear materials, to control nuclear activities, to preserve and control nuclear information, to keep technical relationship with specialized organizations, and to garant nuclear safeguards [es

Materials accounting at Los Alamos National Laboratory

International Nuclear Information System (INIS)

Roberts, N.J.; Erkkila, B.H.; Kelso, H.F.

1985-01-01

The materials accounting system at Los Alamos has evolved from an ''80-column'' card system to a very sophisticated near-real-time computerized nuclear material accountability and safeguards system (MASS). The present hardware was designed and acquired in the late 70's and is scheduled for a major upgrade in Fiscal Year 1986. The history of the system from 1950 through the DYMAC of the late 70's up to the present will be discussed. The philosophy of the system along with the details of the system will be covered. This system has addressed the integrated problems of management, control, and accounting of nuclear material successfully

CHINA ACCOUNTING REVIEW(CAR)

Institute of Scientific and Technical Information of China (English)

无

2007-01-01

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

International harmonization of accounting demands a new approach to accounting education

Directory of Open Access Journals (Sweden)

Milana Otrusinová

2013-01-01

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

Use of cartography in historical seismicity analysis: a reliable tool to better apprehend the contextualization of the historical documents

Science.gov (United States)

Thibault, Fradet; Grégory, Quenet; Kevin, Manchuel

2014-05-01

Historical studies, including historical seismicity analysis, deal with historical documents. Numerous factors, such as culture, social condition, demography, political situations and opinions or religious ones influence the way the events are transcribed in the archives. As a consequence, it is crucial to contextualize and compare the historical documents reporting on a given event in order to reduce the uncertainties affecting their analysis and interpretation. When studying historical seismic events it is often tricky to have a global view of all the information provided by the historical documents. It is also difficult to extract cross-correlated information from the documents and draw a precise historical context. Use of cartographic and geographic tools in GIS software is the best tool for the synthesis, interpretation and contextualization of the historical material. The main goal is to produce the most complete dataset of available information, in order to take into account all the components of the historical context and consequently improve the macroseismic analysis. The Entre-Deux-Mers earthquake (1759, Iepc= VII-VIII) [SISFRANCE 2013 - EDF-IRSN-BRGM] is well documented but has never benefited from a cross-analysis of historical documents and historical context elements. The map of available intensity data from SISFRANCE highlights a gap in macroseismic information within the estimated epicentral area. The aim of this study is to understand the origin of this gap by making a cartographic compilation of both, archive information and historical context elements. The results support the hypothesis that the lack of documents and macroseismic data in the epicentral area is related to a low human activity rather than low seismic effects in this zone. Topographic features, geographical position, flood hazard, roads and pathways locations, vineyards distribution and the forester coverage, mentioned in the archives and reported on the Cassini's map confirm this

The other in the Albanian historical novel

OpenAIRE

Myrvete Dreshaj – Baliu

2018-01-01

Main aim of this study is to identify the reflective dimension of the other in relation to the self in the Albanian historical novel. Written over a longer period of time (in comparison to the other types), the Albanian historical novel, only during the recent decades has presented other views of redimensioning the other within novels. Regardless of the writing period, pattern, or style, in the Albanian historical novel, the concept on the other generally preserves a national dimension, or th...

A Management Plan for Historic Bridges in Virginia : The 2017 Update

Science.gov (United States)

2018-04-01

A Management Plan for Historic Bridges in Virginia, published in 2001, identified the management and treatment needs for 55 historic bridges in Virginia (i.e., bridges that were individually eligible for or listed on the National Register of Historic...

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

Science.gov (United States)

Kenney, Martha

2015-10-01

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

Materials accounting at Los Alamos National Laboratory

International Nuclear Information System (INIS)

Roberts, N.J.; Erkkila, B.H.; Kelso, H.F.

1985-01-01

The materials accounting system at Los Alamos has evolved from an ''80-column'' card system to a very sophisticated near-real-time computerized nuclear material accountability and safeguards system (MASS). The present hardware was designed and acquired in the late 70's and is scheduled for a major upgrade in fiscal year 1986. The history of the system from 1950 through the DYMAC of the late 70's up to the present will be discussed. The philosophy of the system along with the details of the system will be covered. This system has addressed the integrated problems of management, control, and accounting of nuclear material successfully. 8 refs., 3 figs., 1 tab

Historical Collage Drawings

Science.gov (United States)

Billington, Lisa

2010-01-01

Helping students learn how to interpret and analyze imagery is an important skill. With last year's historical election of the first African American president, it was an opportune time to explore where Americans are going as a nation and what kind of future they envision. Middle-school students are eager to give their opinions, but learning to…

Social History and Historical Sociology

Directory of Open Access Journals (Sweden)

Wolfgang Knöbl

2018-01-01

Full Text Available This paper deals with exchanges and misunderstandings between the German school of social history (most prominently represented by scholars from the University of Bielefeld (such as Hans-Ulrich Wehler and Anglo-American trends in historical sociology (exemplified by the works of Barrington Moore, Theda Skocpol and Michael Mann. The social historians tended to dismiss historical sociology as too dependent on modernization theory, without taking into account the critique of that tradition by authors who brought processes of state formation and revolutionary change into the debate. On the other side, mainstream historical sociology worked with assumptions that limited its ability to change the terms and directions of sociological discourse, and to assimilate lessons from history. Among these inbuilt biases, organizational realism and materialism – particularly pronounced in the work of Michael Mann – stand out as particularly important. The paper closes with arguments in favour of bringing more history into historical sociology, with particular emphasis on three sets of problems. There is a need for more historical approaches to differentiation, less dependent on functionalist premises than the hitherto prevalent paradigm. A more explicit thematization of temporality in history and society would, among other things, help to clarify issues linked to the notion of path dependency. Finally, a reconsideration of the models and types of explanation in historical sociology would place more emphasis on their interpretive dimension.

Social History and Historical Sociology

Directory of Open Access Journals (Sweden)

Wolfgang Knöbl

2013-06-01

Full Text Available This paper deals with exchanges and misunderstandings between the German school of social history (most prominently represented by scholars from the University of Bielefeld (such as Hans-Ulrich Wehler and Anglo-American trends in historical sociology (exemplified by the works of Barrington Moore, Theda Skocpol and Michael Mann. The social historians tended to dismiss historical sociology as too dependent on modernization theory, without taking into account the critique of that tradition by authors who brought processes of state formation and revolutionary change into the debate. On the other side, mainstream historical sociology worked with assumptions that limited its ability to change the terms and directions of sociological discourse, and to assimilate lessons from history. Among these inbuilt biases, organizational realism and materialism - particularly pronounced in the work of Michael Mann - stand out as particularly important. The paper closes with arguments in favour of bringing more history into historical sociology, with particular emphasis on three sets of problems. There is a need for more historical approaches to differentiation, less dependent on functionalist premises than the hitherto prevalent paradigm. A more explicit thematization of temporality in history and society would, among other things, help to clarify issues linked to the notion of path dependency. Finally, a reconsideration of the models and types of explanation in historical sociology would place more emphasis on their interpretive dimension.

ACCOUNTING PRINCIPLES: EVOLUTION, CONTENT, CONSEQUENCES

Directory of Open Access Journals (Sweden)

Liliana LAZARI

2017-04-01

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

From Governmental Accounting into National Accounts: Adjustments Diversity and Materiality with Evidence from the Iberian Countries’ Central Governments

Directory of Open Access Journals (Sweden)

Maria Antónia Jorge de Jesus

2014-09-01

Full Text Available In a context where governments around the world acknowledge a need for more informative governmental financial reporting to improve financial sustainability, the European Council is proposing that EU member states adopt International Public Sector Accounting Standards (IPSASs—which are recognized as also allowing improved reliability of government finance statistics—in all subsectors of the General Government Sector (GGS. Consequently, the Governmental Accounting (GA role of running and reporting on governments’ budgets for purposes of decisionmaking and accountability is changing to include being part of the EU budgetary and monetary policy, specifically within the Euro zone. Accordingly, the objective of this paper is twofold. First, it aims to start a debate in the literature about the ability of GA as it stands across Europe to meet the European System of National and Regional Accounts (ESA requirements concerning GGS data. This assumes particular relevance in a context where the two systems have to coexist, but given that budgetary reporting (GA is the main input to ESA reporting (NA, reconciliation between the two systems is required. The second objective is of a more technical nature—empirically demonstrating the diversity and materiality of the main adjustments to be made when converting GGS data from GA into NA. This is done by using evidence for Portugal and Spain, focusing on Central Government data for the period 2006–2009 and measuring their quantitative impact on the public (budgetary deficit. We conclude that GA systems as they are across EU do not meet ESA requirements, and further alignment is therefore needed to reduce adjustments as much as possible when translating data from GA into NA. Additionally, in the case of Portugal and Spain, the main findings show that the adjustments from GA into NA present great diversity for both of these Iberian countries. As for materiality, their impact is greater in Spain, but still

Development of a Historical Hydrological online research and application platform for Switzerland - Historical Hydrological Atlas of Switzerland (HHAS)

Science.gov (United States)

Wetter, Oliver

2017-04-01

It is planned to develop and maintain a historical hydrological online platform for Switzerland, which shall be specially designed for the needs of research and federal, cantonal or private institutions being interested in hydrological risk assessment and protection measures. The aim is on the one hand to facilitate the access to raw data which generally is needed for further historical hydrological reconstruction and quantification, so that future research will be achieved in significantly shorter time. On the other hand, new historical hydrological research results shall be continuously included in order to establish this platform as a useful tool for the assessment of hydrological risk by including the long term experience of reconstructed pre-instrumental hydrological extreme events like floods and droughts. Meteorological parameters that may trigger extreme hydrological events, like monthly or seasonally resolved reconstructions of temperature and precipitation shall be made accessible in this platform as well. The ultimate goal will be to homogenise the reconstructed hydrological extreme events which usually appeared in the pre anthropogenic influence period under different climatological as well as different hydrological regimes and topographical conditions with the present day state. Long term changes of reconstructed small- to extreme flood seasonality, based on municipal accounting records, will be included in the platform as well. This helps - in combination with the before mentioned meteorological parameters - to provide an increased understanding of the major changes in the generally complex overall system that finally causes hydrological extreme events. The goal of my presentation at the Historical Climatology session is to give an overview about the applied historical climatological and historical hydrological methodologies that are applied on the historical raw data (evidence) to reconstruct pre instrumental hydrological events and meteorological

The changing role of nuclear materials accounting

International Nuclear Information System (INIS)

Gibbs, P.W.

1995-01-01

Nuclear materials accounting and accounting systems at what have been DOE Production sites are evolving into management decision support tools. As the sites are moving into the mode of making decisions on how to disposition complex and varied nuclear material holdings, the need for complete and many times different information has never been greater. The artificial boundaries that have historically been established between what belongs in the classic material control and accountability (MC and A) records versus what goes into the financial, radiological control, waste, or decommissioning and decontamination records are being challenged. In addition, the tools historically used to put material into different categories such as scrap codes, composition codes, etc. have been found to be inadequate for the information needs of today. In order to be cost effective and even, more importantly to effectively manage -our inventories, the new information systems the authors design have to have the flexibility to serve many needs. In addition, those tasked with the responsibility of managing the inventories must also expand beyond the same artificial boundaries. This paper addresses some of the things occurring at the Savannah River Site to support the changing role of nuclear materials accounting

Psychological Perception of Space and Time in the Historical Process

Directory of Open Access Journals (Sweden)

Konstantin V. Minyar-Beloruchev

2015-06-01

Full Text Available The paper is devoted to psychological aspects and psychological perception of spatial and temporal dimensions of the historical process. Space and time do not exist separately, they are closely interconnected: everything that happens in history has certain spatial and temporal position. From historical perspective spatial characteristics of a particular territory are twofold: territory’s psychical position remains unperturbed, while its political status and national affiliation are revised in the course of time. Territories vary in their value: the most valuable objects of physical environment such as sea-coasts, courses and estuaries of rivers, mineral deposits, industrial regions, etc. serve as objects of contention on the international arena, while areas that do not possess such characteristics can be of no interest to international actors. Historical time does not necessarily coincide with chronological time. For example, according to Eric Hobsbawm, the so-called long Nineteenth Century lasted from 1789 to 1914, while the short Twentieth Century lasted only from 1914 to 1991. Psychological time should also be taken into account – perception of relation between past, present, and future developments, as well as perception of chronological intervals within which certain historical developments take place. Time sets chronological framework for the historical process, it can be both cyclical and linear at the same time. Progress in transportation and communication leads to the situation where linear characteristics of space and time remain the same, while space compresses and time accelerates: movement of physical objects and information transfer take less and less time. Such process was ushered in during the Nineteenth Century (Transportation and Communication Revolutions and it accelerated in the Twentieth and Twenty-First Centuries. Present wars can last only months and days, not years; negotiations are conducted directly by chief

ISLSCP II Historical Land Cover and Land Use, 1700-1990

Data.gov (United States)

National Aeronautics and Space Administration — ABSTRACT: The Historical Land Cover and Land Use data set was developed to provide the global change community with historical land use estimates. The data set...

ACHP | Sustainability and Historic Preservation Links

Science.gov (United States)

Preservation) Solar Panels Incorporating Solar Panels in a Rehabilitation Project (National Park Service ) Installing Solar Panels on Historic Buildings: A Survey of the Regulatory Environment (Department of Energy

Educational Testing as an Accountability Measure

DEFF Research Database (Denmark)

Ydesen, Christian

2013-01-01

analysis of the origins and impacts of test-based accountability measures applying both top-down and bottom-up perspectives. These historical perspectives offer the opportunity to gain a fuller understanding of this contemporary accountability concept and its potential, appeal, and implications...... for continued use in contemporary educational settings. Accountability measures and practices serve as a way to govern schools; by analysing the history of accountability as the concept has been practised in the education sphere, the article will discuss both pros and cons of such a methodology, particularly......This article reveals perspectives based on experiences from twentieth-century Danish educational history by outlining contemporary, test-based accountability regime characteristics and their implications for education policy. The article introduces one such characteristic, followed by an empirical...

An experiment in fair value accounting: UK investment vehicles

NARCIS (Netherlands)

Danbolt, J.; Rees, W.

2008-01-01

We use the British real estate and investment fund industries as experimental settings where historic cost (HC) and fair value accounting (FVA) can be compared. Both industries have the majority of their assets marked to market and hence the difference between the two accounting systems is profound.

GHG historical contribution by sectors, sustainable development and equity

International Nuclear Information System (INIS)

de Araujo, Maria Silvia Muylaert; de Campos, Christiano Pires; Rosa, Luiz Pinguelli

2007-01-01

Historical contribution to climate change is useful for future commitments to the burden share based on common but differentiated responsibilities as presented by the Brazilian Proposal [UNFCCC. United Nations Framework Convention on Climate Change: Ad Hoc Group on the Berlin Mandate. Implementation of the Berlin Mandate: Additional proposals from Parties, Addendum, Note by the secretariat; 30 May 1997.] according to Equity principle adopted by the United Nations Framework Convention on Climate Change [UNFCCC. United Nations Framework Convention on Climate Change; 1992.]. This paper presents some results of historical greenhouse gases emissions inventories (CO 2 from energy and land use change sectors, CH 4 from enteric fermentation and N 2 O from animal waste manure management). It is discussed the differences among historical emissions in terms of development patterns and it is suggested some proposals for climate policy based on the concepts of equity and sustainable development. (author)

Accounting assessment

Directory of Open Access Journals (Sweden)

Kafka S.М.

2017-03-01

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

Nationalist Netizens in China: Online Historical Memory

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Ane Bislev

2014-12-01

Full Text Available The Chinese government is currently performing a delicate act of balance: attempting to foster a "healthy" nationalism among the young generation in China while, at the same time, having to deal with the at times rather loud and uncompromising expression of this nationalism online. By examining examples of online debates on issues of national interest; in this case the Spratly Islands and the animosity between a Chinese and a Japanese child, this article discusses the use of historical imagery in online historical debates and demonstrates a linkage between the version of Chinese history promulgated in the so-called patriotic education campaign and the rhetoric used online. Even though the viewpoints expressed in the two debates vary widely, the central theme of how to deal with China’s past plays a strong role in both debates. I argue that though the Chinese government has been rather successful in promoting this reliance on a certain historical perspective to understand present day China’s place in the world, the online nationalist expressions take on a life of their own partly due to China’s very special internet culture.

PERPETUAL LEASE: FEATURES OF ACCOUNTING

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Tetiana Yurchenko

2017-03-01

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

Historical tradition in Serbian genre literature

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Đorđević Ivan

2008-01-01

Full Text Available This paper discusses two Serbian science-fiction stories with a special emphasis on the motives in their narrative structure; the motive analysis is focused on those motives that represent a transposition of 'historical tradition' elements. The key words connecting images appearing in this context are: fear of losing (national identity and a strategy of resistance towards those, who presumably, want to 'take over' the identity. In this sense, a return to 'the historical tradition', in the analyzed texts, aims to reassess certain past models indicating at the same time those that have successfully served and endured as historical models in this discourse.

A Historical Evaluation of the U12n Tunnel, Nevada National Security Site, Nye County, Nevada Part 1

Energy Technology Data Exchange (ETDEWEB)

Drollinger, Harold [DRI; Jones, Robert C [DRI; Bullard, Thomas F [DRI; Ashbaugh, Laurence J [DRI; Griffin, Wayne R [DRI

2011-06-01

This report presents a historical evaluation of the U12n Tunnel on the Nevada National Security Site (NNSS) in southern Nevada. The work was conducted by the Desert Research Institute at the request of the U.S. Department of Energy, National Nuclear Security Administration Nevada Site Office and the U.S. Department of Defense, Defense Threat Reduction Agency (DTRA). The U12n Tunnel was one of a series of tunnels used for underground nuclear weapons effects tests in Rainier and Aqueduct Mesas. A total of 22 nuclear tests were conducted in the U12n Tunnel from 1967 to 1992. These tests include Midi Mist, Hudson Seal, Diana Mist, Misty North, Husky Ace, Ming Blade, Hybla Fair, Mighty Epic, Diablo Hawk, Miners Iron, Huron Landing, Diamond Ace, Mini Jade, Tomme/Midnight Zephyr, Misty Rain, Mill Yard, Diamond Beech, Middle Note, Misty Echo, Mineral Quarry, Randsburg, and Hunters Trophy. DTRA sponsored all tests except Tomme and Randsburg which were sponsored by the Lawrence Livermore National Laboratory. Midnight Zephyr, sponsored by DTRA, was an add on experiment to the Tomme test. Eleven high explosive tests were also conducted in the tunnel and included a Stemming Plan Test, the Pre-Mill Yard test, the two seismic Non-Proliferation Experiment tests, and seven Dipole Hail tests. The U12n Tunnel complex is composed of the portal and mesa areas, encompassing a total area of approximately 600 acres (240 hectares). Major modifications to the landscape have resulted from four principal activities. These are road construction and maintenance, mining activities related to development of the tunnel complex, site preparation for activities related to testing, and construction of retention ponds. A total of 202 cultural features were recorded for the portal and mesa areas. At the portal area, features relate to the mining, construction, testing, and general everyday operational support activities within the tunnel. These include concrete foundations for buildings, ventilation

Different accounting approaches to harvested wood products in national greenhouse gas inventories: their incentives to achievement of major policy goals

International Nuclear Information System (INIS)

Hashimoto, Seiji

2008-01-01

The 2006 IPCC Guidelines for National Greenhouse Gas Inventories provide four accounting approaches to harvested wood products (HWP). These differ in the way they define system boundaries. Therefore, reported national carbon emissions differ according to the accounting approach used, and the implications of each accounting approach differ for different countries. This paper investigates four IPCC accounting approaches, as well as the 1996 IPCC default approach, to determine whether they provide incentives to achievement of major policy goals related to climate, forest, trade, and waste, taking into account indirect effects of wood use change (i.e., the effects on forest carbon stocks and on carbon emissions from the use of other fuels and materials). Conclusions are as follows: (1) The analyses produced many different results from those of previous studies. These differences appear to be attributable to whether or not the indirect effects of wood use change are taken into account and the reference scenarios that are assumed; (2) The best approaches for achieving each policy goal differ, and the best approaches for particular policy goals might pose problems for other policy goals; (3) Overall, the IPCC default approach is the best accounting approach from the viewpoint of greater compatibility with, or integration across, the array of policy goals, although it does not address the issue of an increasing global carbon stock in HWP

The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Denmark

DEFF Research Database (Denmark)

Thinggaard, Frank

2017-01-01

I analyse the influence of IFRS on the Danish accounting regulation based on the EU Accounting Directive. In Denmark, the EU Accounting Directive is brought into force through the Danish Financial Statements Act. The analysis shows that the provisions in the Act are aligned with the IFRS to a great...... extent. It also shows that the Danish legislators extensively refer to IFRS and that they consider the IFRS to be the source to use for completing the national rules. I additionally show that the enforcers of the Danish Financial Statements Act look to the IFRS for guidance when they interpret...

Palgrave Handbook of Research in Historical Culture and Education

NARCIS (Netherlands)

Carretero, M.; Berger, S.; M.C.R. Grever (Maria)

2017-01-01

textabstractThis handbook provides a broad overview of current research and theories on historical culture and education. It consists of thirty-nine chapters divided into four parts: I. Historical Culture: Conceptualizing the Public Uses of History; II. The Appeal of the Nation in History Education

ACCOUNTING TREATMENTS USED FOR ACCOUNTING SERVICES PROVIDERS

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ŢOGOE GRETI DANIELA

2014-08-01

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

Revisiting the roles of accounting in society

OpenAIRE

Walker, Stephen

2016-01-01

In order to facilitate the development of new research agendas, pioneering authors in AOS embarked on difficult journeys in search of the interconnections between accounting and the social. Contributions such as Burchell et al (1980) located a number of roles of accounting in society and inspired agenda-shifting historical investigations. However, as Hopwood (1985) recognised, the participation of historians in this project requires reinvestments in theoretical and epistemological thinking. T...

Accounting engineering for sustainable development

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Sidornya A.

2017-01-01

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

Historic Eastern Canadian earthquakes

International Nuclear Information System (INIS)

Asmis, G.J.K.; Atchinson, R.J.

1981-01-01

Nuclear power plants licensed in Canada have been designed to resist earthquakes: not all plants, however, have been explicitly designed to the same level of earthquake induced forces. Understanding the nature of strong ground motion near the source of the earthquake is still very tentative. This paper reviews historical and scientific accounts of the three strongest earthquakes - St. Lawrence (1925), Temiskaming (1935), Cornwall (1944) - that have occurred in Canada in 'modern' times, field studies of near-field strong ground motion records and their resultant damage or non-damage to industrial facilities, and numerical modelling of earthquake sources and resultant wave propagation to produce accelerograms consistent with the above historical record and field studies. It is concluded that for future construction of NPP's near-field strong motion must be explicitly considered in design

Historical Paths and Intellectual Projects: The Case of Max Weber

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Sven Eliaeson

2017-06-01

Full Text Available Max Weber is an elusive classic, and competing traditions claim his legacy. As in other cases, the interpretation of this classic should take into account formative experiences, historical context and links to older traditions. Weber theorized rational modernity, albeit with a certain ambiguity (the “iron cage”. He reworked the legacy of German historicism, but took it in the direction of methodological individualism; at the same time, and through the very affiliation to historicism, he contributed to German nation-building. His emphasis on the state as a necessary unit of analysis now seems obsolete, and so does his inclination to take the imperialistic dominance of the European great powers for granted. He was not immune to the ideology that opposed Germany’s cultural calling to Western civilization and Russian barbarism.

HISTORIC CENTRE(S OF BARCELONA: PRACTICAL AND SYMBOLIC ELEMENTS IN TRADITIONAL URBAN SPACE

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Verónica Martínez Robles

2007-09-01

The model of compact city that Barcelona aims, has required the renewal of its historical areas, and in order to improve their level of centrality, taking into account, that in addition of its historical centre “Ciutat Vella”, Barcelona contains diverse traditional neighborhoods each of them having their own historical centre. The difference centre‐periphery should also be perceived among these other historical centers. Integration should not be confused with standardization, neither differentiation with segregation.

Physical macroeconomics: a demarcation of accounting and analysis

Energy Technology Data Exchange (ETDEWEB)

Hahn, M. de [Statistics Netherlands, Voorburg (Netherlands)

2001-07-01

This paper provides a general discussion on physical flow accounting methodology. The discussion is limited to those methods primarily applied to the national economy level. Specific attention is given to the demarcation of accounting versus analysis. The primary goal of statistics and accounting is to provide an acceptable level of 'descriptiveness' and 'neutrality' in its representation of facts. On the other hand, modelling or analysis usually relies on assumptions of a much wider scale, for example in relation to human behaviour, or by the necessity of ceteris paribus clauses in partial analysis. While accounting usually provides answers on past events, analysis is often ex-ante oriented. A number of accounting methods are reviewed on the basis of their accounting scopes and indicator proposals. In general the accounting frameworks are rather complementary or at least not contradictory but inconsistencies emerge in some of the indicators that are derived from the accounts. The paper further elaborates on the significance of the national accounts in this field of research. National accounting concepts and definitions contributes to a sound demarcation of the (national) economy, which appears equally valid for physical representations of a national economy. This demarcation also supports the sound allocation of environmental burdens to specific national or regional economies. At the same time, the economic relevance of physical flows is to a large extent exposed by their connection to specific economic (production and consumption) processes and concomitant transactions. This linkage, as for example accommodated in a National Accounting Matrix including Environmental Accounts (NAMEA) provides in this respect a useful statistical framework that provides a consistent comparison of environmental burdens to economic benefits (or environmental benefits to economic costs)

Investigating landslides caused by earthquakes - A historical review

Science.gov (United States)

Keefer, D.K.

2002-01-01

Post-earthquake field investigations of landslide occurrence have provided a basis for understanding, evaluating, and mapping the hazard and risk associated with earthquake-induced landslides. This paper traces the historical development of knowledge derived from these investigations. Before 1783, historical accounts of the occurrence of landslides in earthquake are typically so incomplete and vague that conclusions based on these accounts are of limited usefulness. For example, the number of landslides triggered by a given event is almost always greatly underestimated. The first formal, scientific post-earthquake investigation that included systematic documentation of the landslides was undertaken in the Calabria region of Italy after the 1783 earthquake swarm. From then until the mid-twentieth century, the best information on earthquake-induced landslides came from a succession of post-earthquake investigations largely carried out by formal commissions that undertook extensive ground-based field studies. Beginning in the mid-twentieth century, when the use of aerial photography became widespread, comprehensive inventories of landslide occurrence have been made for several earthquakes in the United States, Peru, Guatemala, Italy, El Salvador, Japan, and Taiwan. Techniques have also been developed for performing "retrospective" analyses years or decades after an earthquake that attempt to reconstruct the distribution of landslides triggered by the event. The additional use of Geographic Information System (GIS) processing and digital mapping since about 1989 has greatly facilitated the level of analysis that can applied to mapped distributions of landslides. Beginning in 1984, synthesis of worldwide and national data on earthquake-induced landslides have defined their general characteristics and relations between their occurrence and various geologic and seismic parameters. However, the number of comprehensive post-earthquake studies of landslides is still

Antecedents of ADHD: a historical account of diagnostic concepts.

Science.gov (United States)

Taylor, Eric

2011-06-01

The concept of ADHD has evolved gradually and still carries some traces of its origins. The idea of uncontrolled behaviour as a medical problem arose in eighteenth and nineteenth century accounts. It raised cultural issues about how far control was expected of children. This article traces the development of ideas with particular references to Hoffman's "Struwwelpeter", Frederick Still's "Disorders of Moral Control", minimal brain damage, and the hyperkinetic syndrome.

Towards the development of a scientifically accountable, comprehensive and integrated national road traffic safety databank in South Africa

CSIR Research Space (South Africa)

Mynhardt, DC

2014-07-01

Full Text Available Transport Conference, CSIR Convention Centre, Pretoria, 7-10 July 2014 Towards the development of a scientifically accountable, comprehensive and integrated national road traffic safety databank in South Africa D. C. MYNHARDT Council for Scientific...

Elk Monitoring Protocol for Lewis and Clark National Historical Park, Version 1.0

Science.gov (United States)

Jenkins, Kurt J.; Griffin, Paul C.; Boetsch, John R.; Cole, Carla

2011-01-01

Maintaining elk (Cervus elaphus roosevelti) herds that frequent Lewis and Clark National Historical Park (NHP) is central to the park’s purpose of preserving the historic, cultural, scenic, and natural resources. Elk were critical to sustaining the members of the Lewis and Clark expedition by providing food and clothing over the winter of 1805-1806. Today, elk viewing opportunities in the park and surrounding region generate broad appeal with the visiting public, which number over 250,000 per year at the Fort Clatsop visitor center. This protocol describes procedures for monitoring trends in the use of the Fort Clatsop area by Roosevelt elk. Specific objectives of elk monitoring in Lewis and Clark NHP are to measure the relative use and proportion of area used by elk during winter in the Fort Clatsop Unit of the park, and the rate at which elk are sighted from roads in and around the park. Relative use and the proportion of area used by elk are determined from elk fecal pellet surveys conducted every other year in the Fort Clatsop park unit. Pairs of observers visit a systematic array of permanent plots in the fall to clear them of elk fecal pellets, and return to the plots in late winter to count elk fecal pellets that have accumulated during winter. Half of the subplots are counted by two independent observers, which allows for the estimation of relative use and proportion of area occupied by elk with analyses of detection biases that account for unseen elk pellet groups. Standardized road surveys are conducted in and near the Fort Clatsop park unit three or four times monthly during alternate months. Data from road surveys are used to quantify the rate that park visitors would be expected to see elk, when driving the selected set of routes. The monitoring protocol is based on three field seasons of development and testing. The protocol narrative describes the background, rationale, sampling design, field methods, analytical methods, data management, reporting

THE IMPORTANCE OF ACCOUNTING IN NATIONAL ECONOMY

Directory of Open Access Journals (Sweden)

PUICAN LILIANA

2015-04-01

Full Text Available Information provided by annual financial statements is a useful instrument for enterprise management as responsible driving means to know the realities of economic activity, to know the pros and cons entity you run, or this is not possible without a pertinent analysis accounting information. The least expensive and most common method of financial communication is the financial statements, in fact, is the core accounting summaries. In most cases, users seek information from financial statements to assess the profitability of the company in general and its illiquidity risk.

User account | National Agricultural Library

Science.gov (United States)

Skip to main content Home National Agricultural Library United States Department of Agriculture Ag Terms of Service Frequently Asked Questions Policies and Documentation Ag Data Commons Monthly Metrics statements or informal policies purporting to provide you with any expectation of privacy regarding

A Comparative Study of Difficulties in Accounting Preparation and Judgement in Agriculture Using Fair Value and Historical Cost for Biological Assets Valuation

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Josep Mª. Argilés Bosch

2012-06-01

Full Text Available This paper presents empirical research comparing the accounting difficulties that arise from the use of two valuation methods for biological assets, fair value (FV and historical cost (HC accounting, in the agricultural sector. It also compares how reliable each valuation method is in the decision-making process of agents within the sector. By conducting an experiment with students, farmers, and accountants operating in the agricultural sector, we find that they have more difficulties, make larger miscalculations and make poorer judgements with HC accounting than with FV accounting. In-depth interviews uncover flawed accounting practices in the agricultural sector in Spain in order to meet HC accounting requirements. Given the complexities of cost calculation for biological assets and the predominance of small family business units in advanced Western countries, the study concludes that accounting can be more easily applied in the agricultural sector under FV than HC accounting, and that HC conveys a less accurate grasp of the real situation of a farm.RESUMENEste estudio realiza un investigación empírica comparando las dificultades que se derivan de la utilización del valor razonable (VR y del coste histórico (CH en el sector agrícola. Se analiza también la fiabilidad de ambos métodos de valoración para la interpretación de la información y la toma de decisiones por parte de los agentes que actúan en el sector. Mediante un experimento realizado con estudiantes, agricultores y contables que operan en el sector agrícola, se halla que estos tienen más dificultades, cometen mayores errores e interpretan peor la información contable realizada a CH que la realizada a VR. Entrevistas en profundidad con agricultores y contables agrícolas desvelan prácticas contables defectuosas derivadas de la necesidad de aplicar el CH en el sector en España. Dadas las complejidades del cálculo del coste de los activos biológicos y el predominio de

NATIONAL HISTORICAL EVENTS IN IRANIAN COLLECTIVE MEMORY

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Hamid Ebadollahi Chanzanagh

2013-01-01

Full Text Available This study aims to investigate presence of nationalhistorical events in Iraniancollective memory. According to social theorists remembering is a socialphenomenon which occurs in social cadres. In Iranian social context, ethnicity,generation, religion and education are important social cadres of memory. 384national samples from three different ethnicities,Azeri, Gilaki and Kurd, werechosen by quota sampling. Results of survey indicated three social cadres ofgeneration, religion and education explained remembering national historicalevents and Iranian collective memory is basically rooted in national historicalevents rather than ethnic one. ‘The 1979 Islamic revolution’, ‘Iran’s oilnationalization and the following 1953 Iranian coupd’état’ from the last centuryevents and ‘Iranian constitutional revolution’, ‘Russo-Persian wars’ from prior tothe last century events are the most important national events remembered byIranian.

Historic Sites and National Register of Historic Places - BRIDGES_HISTORIC_IDNR_IN: Historic Bridge Locations in Indiana (Indiana Department of Natural Resources, Division of Historic Preservation and Archaeology, 1:5,000, Point Shapefile)

Data.gov (United States)

NSGIC State | GIS Inventory — IDNR documentation states - “This dataset contains point locations of historic bridges in Indiana. It includes buildings, districts, sites, structures and objects...

A historical-archaeological investigation of an Anglo-Boer War British outpost in the Kruger National Park

Directory of Open Access Journals (Sweden)

Anton C. Van Vollenhoven

1998-08-01

Full Text Available During the Anglo-Boer War (1899-1902 a voluntary British military unit called Steinaecker's Horse, operated in the Lowveld and Swaziland. The commander of the unit, colonel Ludwig von Steinaecker, was an important historical figure in this area. The unit established a number of outposts in an area today known as the Kruger National Park. One of these outposts was archaeologically investigated in order to recover any remains that may be associated with this unit and to form some idea of their lifestyle. Although no historical information on this particular outpost was found, the archaeological excavations revealed some interesting evidence. The disturbance of the site and the number of visible cultural material, indicated that it was used in recent times. The large refuse middens show that a reasonably large number of people occupied the site. Most of the artifacts found can be linked to the diet and articles of everyday use of the inhabitants. The conclusion is that the site was probably occupied by both a garrison of the Steinaecker's Horse military unit and some troops of the Native Police unit. Based on the distribution of different types of artifacts on the site a social differ- entiation between the members of these two units is assumed.

Closing the GAAP Gap--The National Accounting Standards Struggle.

Science.gov (United States)

Garner, C. William

1994-01-01

By 1992, all states had adopted the Governmental Accounting Standards Board's (GASB) Generally Accepted Accounting Practices (GAAP). However, not all governments had implemented them by that date. Points out the advantages and weaknesses of GAAP. Concludes that the uniformity in accounting rules give greater assurance that the information…

Historical Costs versus Fair Value Measurement in Financial Accounting

OpenAIRE

Dvořáková, Dana

2009-01-01

There are two important points in which in which we need assets and liabilities measured in financial accounting: on initial recognition and at a balance sheet day. Many International Financial Reporting Standards (IFRS) used the fair value measurement concept. But most of these standards use the fair value measurement method only at a balance sheet day. On initial recognition assets and liabilities are measured usually at costs. The IASB presented the discussion paper “Measurement Bases for ...

Hundred years of X-ray discovery: a brief historical account. 1895-1995; Breve historico dos cem anos da descoberta dos raios-X: 1895-1995

Energy Technology Data Exchange (ETDEWEB)

Santin Filho, Ourides [Sao Paulo Univ., SP (Brazil). Inst. de Quimica

1995-11-01

This article gives a brief historical account of the discovery of X-rays, including early experiments of Roentgen, Barkla and Henry Bragg, followed by experiments leading to the discovery of X-ray diffraction by crystals, made by Max von Laue and Lawrence Bragg, which led to the discovery of ionic bonding in crystals. The steps in the study of X-ray spectroscopy by Moseley are also mentioned, and the correlation of his results with theories of Bohr and Rydberg, leading to the discovery of atomic number. Finally, the use of X-ray diffraction in structure determinations through Fourier transform is emphasized. (author). 35 refs., 7 figs.

VARIETIES OF SOCIAL DISCIPLINING, HISTORICAL PERSPECTIVES.

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Tomás A. Mantecón Movellán

2011-04-01

Full Text Available Historical thought has tended to explain social disciplining according to two main analytical perspectives: on one hand, German tradition about the so-called sozialdisziplinierung and, on the other hand, Foucault perspectives (focussed on disciplines practiced on the bodies-and/or-minds of people by the authorities. From these both viewpoints social disciplining was a dynamic ingredient of change, from traditional societies up to contemporary liberal societies; a machinery to provoke top-down changes (from above. On the bases of historical evidences, this research claims for a third viewpoint that stresses dynamics of social discipline and social disciplining from below; underlines the need of integrating this third perspective in the historical explanation of change in past societies throughout the analysis of social practices of everyday life; the values underneath them and, in the end, taking into account varieties of discipline and perspectives of social disciplining from below.

75 FR 29363 - National Register of Historic Places; Notification of Pending Nominations and Related Actions

Science.gov (United States)

2010-05-25

.... ARIZONA Maricopa County Brentwood Historic District, (Residential Subdivisions and Architecture in Central... Olivos Historic District, (Residential Subdivisions and Architecture in Central Phoenix, 1870-1963, MPS... Historic District, (Residential Subdivisions and Architecture in Central Phoenix, 1870-1963, MPS), Roughly...

Putting Barack Obama's Candidacy in Historical Perspective

Science.gov (United States)

Rogers, Ibram

2008-01-01

Senator Barack Obama's historic candidacy for president of the United States has generated an intense and thoughtful national discussion within Black America. His campaign has brought several issues to the fore. Recently, the author spoke with five of the most preeminent Black scholars in the nation to search out some of their thoughts on five key…

The historical universal: the role of cultural value in the historical sociology of Pierre Bourdieu.

Science.gov (United States)

Bennett, Tony

2005-03-01

Best known for his pioneering study Distinction: A Social Critique of the Judgement of Taste, in which the aesthetic attitude of disinterestedness is accounted for as the expression of a class ethos, Bourdieu has become something of an icon of relativism. In thus effecting a Bakhtinian 'discrowning' of official hierarchies of the arts, he is often celebrated for his concern to place all tastes, popular and high, on a similar footing, equally rooted in specific class practices. Only a careless inattention could support such a conclusion. From his early interventions in French cultural policy debates up to and including The Rules of Art and Pascalian Meditations (1996), Bourdieu has consistently repudiated the view that a sociological approach to questions of aesthetic judgment must result in a levelling form of relativism. In exploring why this should be so, this paper considers the issues at stake in the forms of 'historical universalism' that are associated with Bourdieu's account of the autonomy of the aesthetic sphere. It does so with a view to identifying some of the difficulties underlying his understanding of sociology as a historical practice.

Whole of Government Accounts

DEFF Research Database (Denmark)

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

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

Thermal and Economic Analysis of Renovation Strategies for a Historic Building in Mediterranean Area

Directory of Open Access Journals (Sweden)

Simona Cirami

2017-07-01

Full Text Available Around 30% of the European building stock was built before 1950, when no regulations about energy efficiency were in force. Since only a small part of them has been renovated by now, the energy performance of this building stock is on average quite poor, resulting in a significant impact on the energy balance of European countries, as confirmed by data published by ISTAT (Italian National Statistical Institute. However, energy retrofit in historic edifices is a quite demanding issue as any intervention must take into account the need to preserve existing building materials and appearances while also allowing reversibility and low invasiveness. As an example, in these buildings it is not possible to apply an ETICS (External Thermal Insulation Composite System, since this would alter the historic and architectural value of the façade. On the other hand, internal insulation would have the drawback of reducing the net useful floor area, which also implies a loss of economic value. Moreover, internal insulation may induce overheating risks and mold formation. In this paper, all these issues are investigated with reference to an existing historic building located in southern Italy, showing that a retrofit strategy aimed at energy savings and cost-effectiveness is still possible if suitable materials and solutions are adopted.

Monetary accounting of ecosystem services

NARCIS (Netherlands)

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

2015-01-01

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

Combining accounting approaches to practice valuation.

Science.gov (United States)

Schwartzben, D; Finkler, S A

1998-06-01

Healthcare organizations that wish to acquire physician or ambulatory care practices can choose from a variety of practice valuation approaches. Basic accounting methods assess the value of a physician practice on the basis of a historical, balance-sheet description of tangible assets. Yet these methods alone are inadequate to determine the true financial value of a practice. By using a combination of accounting approaches to practice valuation that consider factors such as fair market value, opportunity cost, and discounted cash flow over a defined time period, organizations can more accurately assess a practice's actual value.

Objectivity: A Subject of Discourse in Historical Writing | Oyewale ...

African Journals Online (AJOL)

One of the problems confronting historians in historical writing is the question of objectivity. Objectivity holds that any historical writing should be based on solid facts, devoid of sentiments, biases and prejudice irrespective of tribes, gender, race, sex, and nation. It is simply referred to as “respect for the truth”. It also means ...

The Historical Background to the Pseudo-Senecan Octavia

OpenAIRE

Alenka Cedilnik

2011-01-01

The paper presents the historical background of the Pseudo-Senecan play Octavia. The work of an unknown author, it depicts the sad fate of Nero's first wife and daughter of Claudius, Octavia, who was exiled because of Nero's impending marriage to Poppaea Sabina and soon executed in exile. As to the protagonists' destinies, the basic plot largely follows the accounts of the extant historical sources, except for the length of the action, which is reduced to three days; in point of fact, the pre...

Reexamining the language account of cross-national differences in base-10 number representations.

Science.gov (United States)

Vasilyeva, Marina; Laski, Elida V; Ermakova, Anna; Lai, Weng-Feng; Jeong, Yoonkyung; Hachigian, Amy

2015-01-01

East Asian students consistently outperform students from other nations in mathematics. One explanation for this advantage is a language account; East Asian languages, unlike most Western languages, provide cues about the base-10 structure of multi-digit numbers, facilitating the development of base-10 number representations. To test this view, the current study examined how kindergartners represented two-digit numbers using single unit-blocks and ten-blocks. The participants (N=272) were from four language groups (Korean, Mandarin, English, and Russian) that vary in the extent of "transparency" of the base-10 structure. In contrast to previous findings with older children, kindergartners showed no cross-language variability in the frequency of producing base-10 representations. Furthermore, they showed a pattern of within-language variability that was not consistent with the language account and was likely attributable to experiential factors. These findings suggest that language might not play as critical a role in the development of base-10 representations as suggested in earlier research. Copyright © 2014 Elsevier Inc. All rights reserved.

Territorial Contradictions of the Rise of China: Geopolitics, Nationalism and Hegemony in Comparative-Historical Perspective

Directory of Open Access Journals (Sweden)

Sahan Savas Karatasli

2017-02-01

Full Text Available There is debate in the literature regarding whether China can become a new world hegemonic power in the 21st century. Most existing analyses focus on economic aspects of world hegemony-building processes and ignore its macro-political dimensions. This article starts with the premise that reshaping the geopolitical configuration of the inter-state system is an important part of world hegemony-building processes. One of the ways in which previous and current world hegemonic powers established their world hegemonies was through the inclusion of new nations by co-opting, supporting or sometimes selectively leading a section of nationalist movements into independence. Our comparative analysis shows that, as of now, contemporary China has not been following this historical pattern. Compared to Mao-era China, which was perceived as a champion of national liberation—at least when colonial and semi-colonial areas were at stake—today’s People’s Republic of China (PRC is emerging as a champion of the global geo-political status quo. The current Chinese government is not actively pursuing the transformation of the inter-state system or seeking to create instabilities at different levels. This is because, unlike previous and current world hegemonic powers, during its rise to global preeminence, Chinese territorial integrity has been challenged due to rapid escalation of nationalist/secessionist movements within its own state boundaries. Hence, the PRC's foreign policy has consistently been concerned with creating and preserving macro-political stability at national and international levels.

Accounts of famous North American Wolves, Canis lupus

Science.gov (United States)

Gipson, P.S.; Ballard, W.B.

1998-01-01

We examined historical accounts of 59 famous North American Gray Wolves (Canis lupus) reported during the late nineteenth and early twentieth centuries. Fifty of the 59 wolves were purportedly responsible for great losses to livestock, but for 29 reports, evidence suggested that ???2 wolves (e.g., packs) were responsible for the purported kills; in addition, seven wolves had traits that suggested they were hybrids with dogs, and one wolf was probably not from the area where the damage purportedly occurred. Reported livestock losses, especially to Longhorn cattle, from individual wolves appeared excessively high in relation to current literature. Most famous wolves were old and/or impaired from past injuries: 19 were reportedly ???10 years old, 18 had mutilated feet from past trap injuries, and one had a partially severed trachea from being in a snare. Old age and physical impairments probably contributed to livestock depredations by some famous wolves. Several accounts appeared exaggerated, inaccurate, or fabricated. Historical accounts of famous wolves should be interpreted with great caution, especially when considering impacts of wolf reintroductions or when modeling predation rates.

The topology of inter-industry relations from the Portuguese national accounts

Science.gov (United States)

Araújo, Tanya; Faustino, Rui

2017-08-01

In last years, the Portuguese economy has gone through a severe adjustment process, affecting almost all industrial sectors, the building blocks of economic structures. Research on economic structural changes has made use of input/output tables to define networks of industrial relations. Here, these networks are induced from output tables of the Portuguese national accounting system, being each inter-industry relation defined by the output made by any two industries for the products that they both produce. The topological analysis of these networks allows to uncover a particular structure that comes out during the Portuguese adjustment program. The evolution of the industrial networks shows an important structural change in 2011-2014, confirming the usefulness of inducting similarity networks from output tables and the consequent promising power of the graph formulation for the analysis of inter-industry relations.

Synthetic securitization in the accounting: the peculiarities and the national experienc

Directory of Open Access Journals (Sweden)

O.P. Driga

2015-03-01

Full Text Available In the dynamic development of the financial market and the economy as a whole is one of the Securitisation innovative tools to attract additional funding, increased liquidity, diversification of assets and minimize risks in financial markets. The article outlines the nature, types and predictors of securitization as a whole and are implementing national experience of the financial mechanism. On the basis of the comparative analysis of the main types of securitization outlines the benefits of a synthetic securitization, including the Ukrainian financial market, and especially its implementation. Also describes the various mechanisms and synthetic securitization. The general steps for its implementation using credit derivatives. In addition, selected the most common types of credit derivatives that are used during the implementation of a synthetic securitization. On the basis of theoretical research facilities identified accounting arising during synthetic securitization.

The Aesthetic As Immediately Sensuous: An Historical Perspective

Science.gov (United States)

Madenfort, Duke

1974-01-01

The views of Immanuel Kant, Soren Kierkegaard, Henri Bergson, John Dewey, and Susanne Langer were discussed. In this article they served as five important figures in a historical account of the concept of the aesthetic as the immediately sensuous. (Author/RK)

Cultural and legal accounts of rape

Directory of Open Access Journals (Sweden)

Fernández Villanueva, Concepción

2008-11-01

Full Text Available The present paper attempts to show how rape is represented in a variety of historical and contemporary discourses. Examples of rapes in Greek mythology, in the Bible, in medieval iconography, in literature, and in scientific theories, are compared and contrasted. Analysis suggests that such discourses tend to make sexual aggression (and specifically the rape of women legitimate, be it by minimizing the harm done; by normalizing and naturalizing sexual violence; or by aesthetisizing rape as art. Finally, the paper argues that putting modern legal accounts of rape into their historical perspective brings into sharper focus the persistence of ancient myths and discourses

32 CFR 623.4 - Accounting procedures.

Science.gov (United States)

2010-07-01

... 32 National Defense 3 2010-07-01 2010-07-01 true Accounting procedures. 623.4 Section 623.4... ARMY MATERIEL § 623.4 Accounting procedures. (a) Loan document format. (1) When the lending accountable... property accounting purposes. (3) Loans will be processed by accountable property officers according to...

The Hanford Site N Reactor buildings task identification and evaluation of historic properties

International Nuclear Information System (INIS)

Stapp, D.C.; Marceau, T.E.

1996-01-01

The New Production Reactor complex at Hanford (hereafter referred to as N Reactor) is proposed to be deactivated, decommissioned, and demolished in the coming years. Recognizing that the Hanford Site has been important to the nation, state, and local community, a task was funded to examine the effects that these activities may have on the historic properties of N Reactor. The objectives of the N Reactor buildings task were to identify potential historic properties at N Reactor, to complete Historic Property Inventory forms for all structures considered eligible and ineligible for listing in the National Register of Historic Places, and to prepare a Memorandum of Agreement that identifies the measures required to mitigate any adverse effects

Financial statements and other accounting issues

International Nuclear Information System (INIS)

Graham, G.M.

1998-01-01

The main components of the proposed new National Instrument 52-104 and Companion Policy 52-104CP resulting from the efforts of the Canadian Securities Administrators to reformulate accounting related securities policies are discussed. National Instrument 52-104 replaces several national policies which dealt with the requirement to follow generally accepted accounting principles and generally accepted auditing standards. Implications of the new rules for the oil and natural gas industry are reviewed

When accounting was economics

Directory of Open Access Journals (Sweden)

Mieczysław Dobija

2015-04-01

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

Perspectives: Using Historical Documents To Think about NIF Issues.

Science.gov (United States)

National Archives and Records Service (GSA), Washington, DC.

The purpose of using historical documents in the classroom is to generate and enhance discussion by providing a historical perspective for issues. Five documents are included in this packet and are to be used as a supplemental material for the National Issues Forum (NIF) topics. Issues raised include (1) an analysis of the documents and (2)…

Fixing Our National Accountability System

Science.gov (United States)

Tucker, Marc S.

2014-01-01

No Child Left Behind radically shifted the balance of power in American education policy-making from the states to the federal government, not because a new consensus had emerged to make such a shift, but because both Democrats and Republicans were angry with the nation's teachers, holding them responsible for a massive increase in the costs of…

Arms control: moral, political and historical lesson

International Nuclear Information System (INIS)

Thompson, K.W.

1990-01-01

Many of the world's most influential policy-makers and analysts view arms control as a scientific and technological problem. They measure a nation's nuclear power exclusively by megatonnage and throw-weights leaving the intangible elements of military and political power to philosophers and historians. They tend to ignore the human and qualitative aspects of power. This is a book that shift the emphasis to aspects of the nuclear problem which are sometimes overlooked. Basically, these elements are bound up in the moral, political, and historical lessons of the nuclear age. Nonquantitative factors have been central to studies of national defense and military power since the rise of the modern nation state system. However, most students of present-day nuclear weapons tend to stress their revolutionary character. Because they are considered wholly unique, analysts tend to write about them in a historical and apolitical terms. One purpose of the collection of papers in this little volume is to redirect attention to the moral, political, and historical lessons that the nuclear age presents. What most distinguishes the writings of contributors to this volume is their use of certain well-established principles and concepts long acknowledged in military and foreign policy analysis. Thus Father Hehir asks many of the same questions that students of ethics and foreign policy have asked for four hundred years

„The Control” in View of International Accounting Regulation and Romanian Accounting Regulation

Directory of Open Access Journals (Sweden)

Cristina Ciuraru-Andrica

2010-12-01

Full Text Available In Romania, financial reporting accountant is governed by Accounting Low number 82/1991, republished, and O.M.F.P. 3.055/2009 approving the accounting regulation in accordance with European Directives. To these are added the International Financial Reporting Standards (IFRS, IAS and IFRIC of which must take into account certain Romanian legal persons in accordance with applicable regulations. Therefore this paper presents the main points of the control from the two types of accounting regulations perspective (national and international applied in our country.

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

Energy Technology Data Exchange (ETDEWEB)

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

2003-07-01

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

An Experiment in Fair Value Accounting: UK Investment Vehicles

OpenAIRE

Rees, W.; Danbolt, Jo

2008-01-01

We use the British real estate and investment fund industries as experimentalsettings where historic cost (HC) and fair value accounting (FVA) can be compared. Both industries have the majority of their assets marked to market and hence the difference between the two accounting systems is profound. However, as the valuation of real estate is arguably more subjective than that of investment funds, we are able to contrast fair value accounting in a near ideal setting with one where it remains i...

76 FR 17444 - Notice of Inventory Completion: Colorado Historical Society (History Colorado), Denver, CO

Science.gov (United States)

2011-03-29

... Culture, Colorado Historical Society (History Colorado), 1560 Broadway, Suite 400, Denver, CO 80202...: Colorado Historical Society (History Colorado), Denver, CO AGENCY: National Park Service, Interior. ACTION... control of the Colorado Historical Society (History Colorado), Denver, CO. The human remains were removed...

National Radiological Protection Board. Account 1991-92

International Nuclear Information System (INIS)

1992-01-01

The Board was constituted as a public authority under the Radiological Protection Act 1970 with the functions of advancing the acquisition of knowledge about the protection of mankind from radiation hazards and providing information and advice to persons, including Government Departments, with responsibilities in the United Kingdom in relation to the protection from radiation hazards either of the community as a whole or particular sections of the community. The Board is also empowered to provide technical services to persons and groups of persons concerned with radiation hazards on a commercial basis. These accounts show that the surplus on ordinary activities amounted to 210k pounds; cash balances increased by 161k pounds to 748k pounds which includes 431k pounds held on behalf of European Partners under the CEC Association Agreement. The Board achieved the principal objectives which had been set out in the Corporate Plan. Demand for the provision of services and advice to industry and other public bodies continued at a constant level. Current major issues are the new Recommendations from the International Commission on Radiological Protection for control of exposure, and subsequent national recommendations on dose limitation; an increasing awareness of non-ionising radiation, and public exposures and aspects of radiation in the environment. In particular there has been a significant demand for radon surveys as part of a sponsored monitoring programme in the south-west which is largely responsible for the increase in income-earning activities. Further studies are being commissioned and it is likely, therefore, that the Board will continue to be involved in large-scale radon work in the immediate future. The financial objectives were attained with minor variances on the planned budget profiles. (UK)

Order Fulfillment and Accounting System

Data.gov (United States)

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

Profiles in chemistry: a historical perspective on the national organic symposium.

Science.gov (United States)

Fenlon, Edward E; Myers, Brian J

2013-06-21

This perspective delineates the history of the National Organic Chemistry Symposium (NOS) and, in doing so, traces the development of organic chemistry over the past 88 years. The NOS is the premier event sponsored by the ACS Division of Organic Chemistry (ORGN) and has been held in odd-numbered years since 1925, with the exceptions of 1943 and 1945. During the 42 symposia, 332 chemists have given 549 plenary lectures. The role the NOS played in the launch of The Journal of Organic Chemistry and Organic Reactions and the initiation of the Roger Adams Award are discussed. Representative examples highlighting the chemistry presented in each era are described, and the evolution of the field is examined by assigning each NOS talk to one of seven subdisciplines and analyzing how the number of talks in each subdiscipline has changed over time. Comparisons of the demographics of speakers, attendees, and ORGN members are made, and superlatives are noted. Personal interest stories of the speakers are discussed, along with the relationships among them, especially their academic lineage. Logistical aspects of the NOS and their historical trends are reviewed. Finally, the human side of science is examined, where over the past century, the NOS has been intertwined with some of the most heated debates in organic chemistry. Conflicts and controversies involving free radicals, reaction mechanisms, and nonclassical carbocations are discussed.

75 FR 66316 - National Historical Publications and Records Commission Grants

Science.gov (United States)

2010-10-28

... Office of Management and Budget (OMB) requirement to use Standard Form (SF) 425, Federal Financial Report... changes from the Office of Management and Budget; others proposed changes to eligible applicants and the... policy or to provide procedural details. Historical records means documentary material having permanent...

Annual Financial Statements � the Final Products of Accounting

Directory of Open Access Journals (Sweden)

Genu Alexandru Caruntu

2016-07-01

Full Text Available Being a tool and a first class social stake in decision making, accounting language should be understood by all users in the national area, but also across national borders, which requires an internationalization of accounting language through standardization and harmonization. The expansion and multiplication of international economic relations in which commodity and capital markets are expanding at a rapid pace, ignoring national borders, due to globalization process, require that the accounting systems should ensure through the financial statements (balance sheet, profit and loss account, statement of changes in equity, cash flow statement, accounting policies and explanatory notes accounting information comparable between countries.

Accounting for Quality

DEFF Research Database (Denmark)

Pflueger, Dane

2015-01-01

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

Landscape, historic memory and national identity in the beginnings of the policy nature conservation in Spain: from Covadonga to San Juan de la Peña

Directory of Open Access Journals (Sweden)

Jacobo García Álvarez

2013-08-01

Full Text Available This article reflects on the concept of “national landscape” and on the importance of identity symbolic values in the beginning of landscape and nature conservation policy in Spain. The emblematic case of the Montaña de Covadonga (the first National Park created in Spain is examined in more detail. The paper is divided into three main sections. The first one raises some theoretical and general considerations on the role of identity symbolic values within the first steps of nature conservation policies in Spain and other national contexts. Secondly, the cultural-historic processes and discourses which converted the Montaña de Covadonga landscape into a Spanish national symbol and into a site of memory, leading to its declaration as a National Park in 1918, are reviewed. The third section examines the ideological identity disputes and controversies concerning the creation of that National Park, some of which led to the declaration of the Sitio Nacional del Monte de San Juan de la Peña in 1920. The article approaches the creation of the first Spanish Natural Parks as a part of the nationalization policies inspired by the concerns of the “Regeneracionismo”. More precisely, the beginning of natural conservation policy in Spain may be considered as part of the efforts carried out by certain intellectual and political leaders in order to institutionalize new spaces of collective identity grounded in landscape and nature (and, more particularly, in some natural landscapes endowed with a strong historic symbolic meaning as regards to the “birth of the nation”. According to the research conclusions, the ideological controversies raised around the first Spanish Natural Parks can be understood as a reflection of the plurality of competing national conceptions existing in Spain, as well as of the difficulties in reaching a consensus on the country’s national symbols.

A Historical Evaluation of the U12n Tunnel, Nevada national Security Site, Nye County, Nevada Part 2 of 2

Energy Technology Data Exchange (ETDEWEB)

Drollinger, Harold [DRI; Jones, Robert C [DRI; Bullard, Thomas F [DRI; Ashbaugh, Laurence J [DRI; Griffin, Wayne R

2011-06-01

This report presents a historical evaluation of the U12n Tunnel on the Nevada National Security Site (NNSS) in southern Nevada. The work was conducted by the Desert Research Institute at the request of the U.S. Department of Energy, National Nuclear Security Administration Nevada Site Office and the U.S. Department of Defense, Defense Threat Reduction Agency (DTRA). The U12n Tunnel was one of a series of tunnels used for underground nuclear weapons effects tests in Rainier and Aqueduct Mesas. A total of 22 nuclear tests were conducted in the U12n Tunnel from 1967 to 1992. These tests include Midi Mist, Hudson Seal, Diana Mist, Misty North, Husky Ace, Ming Blade, Hybla Fair, Mighty Epic, Diablo Hawk, Miners Iron, Huron Landing, Diamond Ace, Mini Jade, Tomme/Midnight Zephyr, Misty Rain, Mill Yard, Diamond Beech, Middle Note, Misty Echo, Mineral Quarry, Randsburg, and Hunters Trophy. DTRA sponsored all tests except Tomme and Randsburg which were sponsored by the Lawrence Livermore National Laboratory. Midnight Zephyr, sponsored by DTRA, was an add on experiment to the Tomme test. Eleven high explosive tests were also conducted in the tunnel and included a Stemming Plan Test, the Pre-Mill Yard test, the two seismic Non-Proliferation Experiment tests, and seven Dipole Hail tests. The U12n Tunnel complex is composed of the portal and mesa areas, encompassing a total area of approximately 600 acres (240 hectares). Major modifications to the landscape have resulted from four principal activities. These are road construction and maintenance, mining activities related to development of the tunnel complex, site preparation for activities related to testing, and construction of retention ponds. A total of 202 cultural features were recorded for the portal and mesa areas. At the portal area, features relate to the mining, construction, testing, and general everyday operational support activities within the tunnel. These include concrete foundations for buildings, ventilation

Using the Cultural Dimension and Accounting Value Classification Frameworks to Investigate Cultural Diversity in a Multi-National South African-Based Company

Directory of Open Access Journals (Sweden)

Stefan Stander

2013-09-01

Full Text Available The developing South African economy provides good business opportunities for global companies. Despite the popularity of mergers and acquisitions as a way to expand into a developing economy, many such business transaction fail to create sustainable organisations due to issues pertaining to national and corporate cross-cultural issues. This study investigated the potential impact of national cultural differences pertinent to the acquisition of a South African-based resource company by a French-based international group. It was evident that there were cultural differences in the manner which certain attitudes and actions were expressed within the workplace, which have led to some conflict that hampered the optimum functioning of the accounting-related functions within the company. By using Hofstede’s cultural dimensions andGray’s accounting value classification frameworks within this case study, the organization’s management was provided with insights into how national cultural orientation affects their functioning.

National Radiological Protection Board accounts 1986-87

International Nuclear Information System (INIS)

1987-05-01

The 1986-87 accounts of the Radiological Protection Board are presented in accordance with the Radiological Protection Act 1970. The report of the Comptroller and Auditor General is also given. (U.K.)

National Radiological Protection Board accounts 1986-87

Energy Technology Data Exchange (ETDEWEB)

1987-01-01

The 1986-87 accounts of the Radiological Protection Board are presented in accordance with the Radiological Protection Act 1970. The report of the Comptroller and Auditor General is also given. (U.K.).

Jake Garn Mission Simulator and Training Facility, Building 5, Historical Documentation

Science.gov (United States)

Slovinac, Trish; Deming, Joan

2010-01-01

In response to President George W. Bush's announcement in January 2004 that the Space Shuttle Program (SSP) would end in 2010, the National Aeronautics and Space Administration (NASA) completed a nation-wide historical survey and evaluation of NASA-owned facilities and properties (real property assets) at all its Centers and component facilities. The buildings and structures which supported the SSP were inventoried and assessed as per the criteria of eligibility for listing in the National Register of Historic Places (NRHP) in the context of this program. This study was performed in compliance with Section 110 of the National Historic Preservation Act (NHPA) of 1966 (Public Law 89-665), as amended; the National Environmental Policy Act (NEPA) of 1969 (Public Law 91-190); Executive Order (EO) 11593: Protection and Enhancement of the Cultural Environment; EO 13287, Preserve America, and other relevant legislation. As part of this nation-wide study, in September 2006, historical survey and evaluation of NASA-owned and managed facilities at was conducted by NASA's Lyndon B. Johnson Space Center (JSC) in Houston, Texas. The results of this study are presented in a report entitled, "Survey and Evaluation of NASA-owned Historic Facilities and Properties in the Context of the U.S. Space Shuttle Program, Lyndon B. Johnson Space Center, Houston, Texas," prepared in November 2007 by NASA JSC's contractor, Archaeological Consultants, Inc. As a result of this survey, the Jake Gam Mission Simulator and Training Facility (Building 5) was determined eligible for listing in the NRHP, with concurrence by the Texas State Historic Preservation Officer (SHPO). The survey concluded that Building 5 is eligible for the NRHP under Criteria A and C in the context of the U.S. Space Shuttle program (1969-2010). Because it has achieved significance within the past 50 years, Criteria Consideration G applies. At the time of this documentation, Building 5 was still used to support the SSP as an

32 CFR 310.25 - Disclosure accounting.

Science.gov (United States)

2010-07-01

... 32 National Defense 2 2010-07-01 2010-07-01 false Disclosure accounting. 310.25 Section 310.25....25 Disclosure accounting. (a) Disclosure accountings. (1) Keep an accurate record of all disclosures... accounting is required even if the individual has consented to the disclosure of the information. (3...

Historical Soviet Daily Snow Depth (HSDSD), Version 2

Data.gov (United States)

National Aeronautics and Space Administration — The Historical Soviet Daily Snow Depth (HSDSD) product is based on observations from 284 World Meteorological Organization (WMO) stations throughout Russia and the...

Elk monitoring in Lewis and Clark National Historical Park: 2008-2012 synthesis report

Science.gov (United States)

Griffin, Paul C.; Jenkins, Kurt J.; Cole, Carla; Clatterbuck, Chris; Boetsch, John; Beirne, Katherine

2014-01-01

Maintaining elk (Cervus elaphus roosevelti) herds that frequent Lewis and Clark National Historical Park (NHP) is central to the park’s purpose of preserving the historic, cultural, scenic, and natural resources associated with the winter encampment of the Lewis and Clark expedition. Elk were critically important to the Lewis and Clark expedition in providing food and hides that sustained the expedition during the winter of 1805-06 and supplied them for their return east during 1806. Today, elk remain a key component of interpreting the Lewis and Clark story to over 200,000 park visitors each year at the Fort Clatsop visitor center. In 2008, the US Geological Survey (USGS) began collaborating with Lewis and Clark NHP and the NPS North Coast and Cascades Network to develop a protocol for monitoring long-term changes in the magnitude and spatial patterns of elk use within and adjacent to Lewis and Clark NHP (Griffin et al. 2011). Specific objectives of the monitoring program were to measure trends in (1) relative use of the Fort Clatsop unit by elk during winter; (2) the proportion of areas where elk sign is present in the Fort Clatsop unit in winter; and (3) the frequency of elk sightings from roads in and around the Fort Clatsop unit. This report synthesizes the results of the first four years of monitoring elk distribution and use in Lewis and Clark NHP from 2008-2012. We also present data from FY2012 (Appendix 1), in lieu of an annual report for that year. We used fecal pellet group surveys as the cornerstone for monitoring trends in both relative use of the Fort Clatsop Unit by elk and the proportion of areas where elk sign was present at the end of winter. We estimated pellet group density based on data collected from a network of fecal pellet plots distributed systematically throughout the unit. We developed a double observer sampling scheme that enabled us to estimate detection biases and improve the accuracy of pellet group density estimates. We computed

The Historical Thought of Jiang Mengyin

Institute of Scientific and Technical Information of China (English)

于文杰[1; Xu Sangyi[2

2016-01-01

Jiang Mengyin (蒋孟引) (1907–1988), originally named Jiang Deheng (蒋德恒), also known as Baihuan (百幻),was a renowned Chinese historian. He was born in 1907 at Changping Village, Gaoqiao Town, Xinning County, Hunan Province. Studying in an old–style private school in his youth, Jiang showed his talents and special interests in history, as he frequently discussed historical issues with his tutor and formulated his own opinions. He then took historical research as his life–long pursuit. In 1928, Jiang was enrolled in the Department of History at National Central University.

Material Control and Accounting (MC and A) System Upgrades and Performance Testing at the Russian Federal Nuclear Center-All-Russian Scientific Research Institute of Experimental Physics (RFNC-VNIIEF)

International Nuclear Information System (INIS)

Bushmelev, Vadim; Viktorov, Vladimir; Zhikharev, Stanislav; Yuferev, Vladimir; Singh, Surinder Paul; Kuzminski, Jozef; Hogan, Kevin; McKisson, Jacquelin

2008-01-01

The All-Russian Scientific Research Institute of Experimental Physics (VNIIEF), founded in 1946 at the historic village of Sarov, in Nizhniy Novgorod Oblast, is the largest nuclear research center in the Rosatom complex. In the framework of international collaboration, the United States (US) Department of Energy/National Nuclear Security Agency, in cooperation with US national laboratories, on the one hand, Rosatom and VNIIEF on the other hand, have focused their cooperative efforts to upgrade the existing material protection control and accountability system to prevent unauthorized access to the nuclear material. In this paper we will discuss the present status of material control and accounting (MC and A) system upgrades and the preliminary results from a pilot program on the MC and A system performance testing that was recently conducted at one technical area.

A case study of enterprise historic resources information management in large transportation agencies.

Science.gov (United States)

2010-01-01

Historic resources are in some way managed by every transportation agency in the nation. Transportation agencies manage historic and prehistoric archaeological sites, buildings, structures, objects, routes, landscapes, and districts to prevent damage...

Interior thermal insulation systems for historical building envelopes

Science.gov (United States)

Jerman, Miloš; Solař, Miloš; Černý, Robert

2017-11-01

The design specifics of interior thermal insulation systems applied for historical building envelopes are described. The vapor-tight systems and systems based on capillary thermal insulation materials are taken into account as two basic options differing in building-physical considerations. The possibilities of hygrothermal analysis of renovated historical envelopes including laboratory methods, computer simulation techniques, and in-situ tests are discussed. It is concluded that the application of computational models for hygrothermal assessment of interior thermal insulation systems should always be performed with a particular care. On one hand, they present a very effective tool for both service life assessment and possible planning of subsequent reconstructions. On the other, the hygrothermal analysis of any historical building can involve quite a few potential uncertainties which may affect negatively the accuracy of obtained results.

Conservative accounting yields excessive risk-taking; a note

OpenAIRE

Johannes Becker; Melanie Steinhoff

2013-01-01

We analyse the role of business taxation for corporate risk-taking under different accounting principles. We build a model in which investors have complete information and markets are perfect. A representative risk-neutral firm invests in one unit of an asset choosing from a continuum of assets differing in income and risk properties. The corporate tax base is determined following specific accounting principles (such as mark-to-market, lower-of-cost-or-market and historical cost). We demonstr...

Millennium Challenge Account

National Research Council Canada - National Science Library

Tarnoff, Curt

2008-01-01

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

ANALISIS TERHADAP PERLUNYA PENYESUAIAN LAPORAN KEUANGAN HISTORIS (CONVENTIONAL ACCOUNTING MENJADI BERDASARKAN TINGKAT HARGA UMUM (GENERAL PRICE LEVEL ACCOUNTING

Directory of Open Access Journals (Sweden)

Pwee Leng

2002-01-01

Full Text Available Generally, in conventional accounting, financial statements are based on the historical cost principle that assumes that prices (monetery unit are stable. Conventional accounting recognizes neither changes in the general price level nor changes in the specific price level. Consequently, if there are any changes in purchasing power such as in inflation period, the historical financial statement are not economically relevant and also income is usually overstated, and the fixed assets are usually understated. Actually, there are several methods on accounting for the effect of changing prices, such as constant accounting, current value accounting, and general price level accounting. General price level accounting will do restatement the components of financial statement to be a rupiah on a similar level of purchasing power, but without changes in accounting principles which using on conventional accounting. In practice, the controversy concerning the relevance of general price level accounting has been continuing. Pros and cons general price level accounting will be presented on this paper. Also the result of two researches concerning the influence of applied general price level accounting on the financial statement will be compared as considerations whether the general price level adjustment is necessary needed. Abstract in Bahasa Indonesia : Secara umum, dalam akuntansi konvensional, laporan keuangan disajikan berdasarkan nilai historis yang mengasumsikan bahwa harga-harga (unit moneter adalah stabil. Akuntansi konvensional tidak mengakui adanya perubahan tingkat harga umum maupun perubahan tingkat harga khusus. Sebagai konsekuensinya, jika terjadi perubahan daya beli seperti pada periode inflasi, maka laporan keuangan historis secara ekonomis tidaklah relevan. Pada periode ini pendapatan umumnya dinilai lebih tinggi sedangkan aktiva tetap dinilai lebih rendah. Sebenarnya, terdapat beberapa metode akuntansi mengenai pengaruh perubahan harga

Scanning and georeferencing historical USGS quadrangles

Science.gov (United States)

Fishburn, Kristin A.; Davis, Larry R.; Allord, Gregory J.

2017-06-23

The U.S. Geological Survey (USGS) National Geospatial Program is scanning published USGS 1:250,000-scale and larger topographic maps printed between 1884, the inception of the topographic mapping program, and 2006. The goal of this project, which began publishing the Historical Topographic Map Collection in 2011, is to provide access to a digital repository of USGS topographic maps that is available to the public at no cost. For more than 125 years, USGS topographic maps have accurately portrayed the complex geography of the Nation. The USGS is the Nation’s largest producer of traditional topographic maps, and, prior to 2006, USGS topographic maps were created using traditional cartographic methods and printed using a lithographic process. The next generation of topographic maps, US Topo, is being released by the USGS in digital form, and newer technologies make it possible to also deliver historical maps in the same electronic format that is more publicly accessible.

Analisis dan Tren Penggunaan Accounting Choice yang dilakukan Perusahaan di Indonesia Pasca Adopsi IFRS

Directory of Open Access Journals (Sweden)

Heny Kurniawati

2013-11-01

Full Text Available This study aims to analyze the accounting choice used by Indonesia’s public listed companies after IFRS convergence effectively applied in 2011 and 2012. Data used in this study were financial statements of Indonesia’s public listed companies in 2011 and 2012. The analysis focused on accounting choice in fixed assets (PSAK 16, intangible assets (PSAK 19, and investment property (PSAK 13. The study showed that public listed companies tend to choose historical cost to account for their fixed assets, intangible assets, and investment property. For fixed assets, it is only 2.5% changing their accounting policy to revaluation method. While for investment property, it is only 15% using revaluation method. All of public listed companies used historical cost method to record their non-goodwill intangible assets.

Accounting standards that appeal to the professional

Directory of Open Access Journals (Sweden)

Alain BURLAUD

2016-12-01

In order to observe, in a scientific manner, this evolution of the accounting standards, we conducted a content analysis of principal legislative accounting texts, international and national (France and Romania, supplemented by a lexicometric analysis. These analyses allowed us to conclude that the importance of professional judgment in accounting standards is lower at the national level than it is at the international level. However, we highlight a number of dangers related to an increased use of professional judgment: loss of comparability and transparency, increased risks for accounting professionals including auditors, and significant discrepancies in the use of professional judgment in individual or consolidated accounts

Historical review of tutorial in education

Directory of Open Access Journals (Sweden)

María Gabriela Luna Pérez

2015-01-01

Full Text Available For centuries, tutorials have always been of an individual character in the history of education. The paper reviews how tutorials in education have evolved from ancient Greece to the present by considering taking into account the following aspects: a its general understanding, b the favorite areas of orientation c the role of learning guiding process d the supporting role of tutorials. We offer a historical account of tutorials development in Mexican Education. The study provides the main trends of tutorial activities in primary education, the evidence confirmed that tutoring has evolved from the learning of philosophical and ethical questions to the multiple learning involving competencies.

Five-Year NRHP Re-Evaluation of Historic Buildings Assessment

Energy Technology Data Exchange (ETDEWEB)

Ullrich, R A; Heidecker, K R

2011-09-12

The Lawrence Livermore National Laboratory (LLNL) 'Draft Programmatic Agreement among the Department of Energy and the California State Historic Preservation Officer Regarding Operation of Lawrence Livermore National Laboratory' requires a review and re-evaluation of the eligibility of laboratory properties for the National Register of Historic Places (NRHP) every five years. The original evaluation was published in 2005; this report serves as the first five-year re-evaluation. This re-evaluation includes consideration of changes within LLNL to management, to mission, and to the built environment. it also determines the status of those buildings, objects, and districts that were recommended as NRHP-eligible in the 2005 report. Buildings that were omitted from the earlier building list, those that have reached 50 years of age since the original assessment, and new buildings are also addressed in the re-evaluation.

National health accounts data from 1996 to 2010: a systematic review.

Science.gov (United States)

Bui, Anthony L; Lavado, Rouselle F; Johnson, Elizabeth K; Brooks, Benjamin P C; Freeman, Michael K; Graves, Casey M; Haakenstad, Annie; Shoemaker, Benjamin; Hanlon, Michael; Dieleman, Joseph L

2015-08-01

To collect, compile and evaluate publicly available national health accounts (NHA) reports produced worldwide between 1996 and 2010. We downloaded country-generated NHA reports from the World Health Organization global health expenditure database and the Organisation for Economic Co-operation and Development (OECD) StatExtract website. We also obtained reports from Abt Associates, through contacts in individual countries and through an online search. We compiled data in the four main types used in these reports: (i) financing source; (ii) financing agent; (iii) health function; and (iv) health provider. We combined and adjusted data to conform with OECD's first edition of A system of health accounts manual, (2000). We identified 872 NHA reports from 117 countries containing a total of 2936 matrices for the four data types. Most countries did not provide complete health expenditure data: only 252 of the 872 reports contained data in all four types. Thirty-eight countries reported an average not-specified-by-kind value greater than 20% for all data types and years. Some countries reported substantial year-on-year changes in both the level and composition of health expenditure that were probably produced by data-generation processes. All study data are publicly available at http://vizhub.healthdata.org/nha/. Data from NHA reports on health expenditure are often incomplete and, in some cases, of questionable quality. Better data would help finance ministries allocate resources to health systems, assist health ministries in allocating capital within the health sector and enable researchers to make accurate comparisons between health systems.

A psycho-historical research program for the integrative science of art.

Science.gov (United States)

Bullot, Nicolas J; Reber, Rolf

2013-04-01

Critics of the target article objected to our account of art appreciators' sensitivity to art-historical contexts and functions, the relations among the modes of artistic appreciation, and the weaknesses of aesthetic science. To rebut these objections and justify our program, we argue that the current neglect of sensitivity to art-historical contexts persists as a result of a pervasive aesthetic–artistic confound; we further specify our claim that basic exposure and the design stance are necessary conditions of artistic understanding; and we explain why many experimental studies do not belong to a psycho-historical science of art.

Dealing with Historical Discrepancies: The Recovery of National Research Experiment (NRX) Reactor Fuel Rods at Chalk River Laboratories (CRL) - 13324

International Nuclear Information System (INIS)

Vickerd, Meggan

2013-01-01

Following the 1952 National Research Experiment (NRX) Reactor accident, fuel rods which had short irradiation histories were 'temporarily' buried in wooden boxes at the 'disposal grounds' during the cleanup effort. The Nuclear Legacy Liabilities Program (NLLP), funded by Natural Resources Canada (NRCan), strategically retrieves legacy waste and restores lands affected by Atomic Energy of Canada Limited (AECL) early operations. Thus under this program the recovery of still buried NRX reactor fuel rods and their relocation to modern fuel storage was identified as a priority. A suspect inventory of NRX fuels was compiled from historical records and various research activities. Site characterization in 2005 verified the physical location of the fuel rods and determined the wooden boxes they were buried in had degraded such that the fuel rods were in direct contact with the soil. The fuel rods were recovered and transferred to a modern fuel storage facility in 2007. Recovered identification tags and measured radiation fields were used to identify the inventory of these fuels. During the retrieval activity, a discrepancy was discovered between the anticipated number of fuel rods and the number found during the retrieval. A total of 32 fuel rods and cans of cut end pieces were recovered from the specified site, which was greater than the anticipated 19 fuel rods and cans. This discovery delayed the completion of the project, increased the associated costs, and required more than anticipated storage space in the modern fuel storage facility. A number of lessons learned were identified following completion of this project, the most significant of which was the potential for discrepancies within the historical records. Historical discrepancies are more likely to be resolved by comprehensive historical record searches and site characterizations. It was also recommended that a complete review of the wastes generated, and the total affected lands as a result of this historic

THE SPECIFIC ACCOUNTING TREATMENTS REGARDING STOCKS

Directory of Open Access Journals (Sweden)

PALIU – POPA LUCIA

2014-10-01

Full Text Available The process of harmonization and convergence of IFRS – U.S. GAAP represents a significant advance in the approach of internationally recognized accounting referential frames, context where the accounting system in our country – undergoing internationalization and Europeanization – also experiences the assimilation of harmonization and convergence products between the two accounting standardizations worldwide. Looking from this perspective, we can say that no nation has the right to be considered superior in accounting, as several steps need to be taken in different countries in order to reach a level of compliance on a global scale – desirable. Because companies have expanded their boundaries and tus increasing the importance of managerial communication and the increasingly deeper globalization of capital markets requires and imposes the global use of a single accounting language, we deemed it useful to conduct a study regarding the main differences between the national accounting regulations and the provisions of the international reference frame on stocks, as the users of information from the financial statements seek to evaluate the profitability of the company in general, but also in terms of its risk of illiquidity, as stocks are an important component of an entity's assets. In this respect, we will address the stocks in terms of the main differences between the national accounting regulations, the provisions of the international reference frame, and the economic and financial indicators – expression of different accounting treatments.

Changing levels of heavy metal accumulation in birds at Tumacacori National Historic Park along the Upper Santa Cruz River Watershed in southern Arizona

Science.gov (United States)

van Riper, Charles; Lester, Michael B.

2016-01-01

National Parks and other protected areas can be influenced by contamination from outside their boundaries. This is particularly true of smaller parks and those in riparian ecosystems, a habitat that in arid environments provides critical habitat for breeding, migratory, and wintering birds. Animals living in contaminated areas are susceptible to adverse health effects as a result of long-term exposure and bioaccumulation of heavy metals. We investigated the distribution and cascading extent of heavy metal accumulation in Song Sparrows (Melospiza melodia) at Tumacacori National Historic Park (TUMA) along the upper Santa Cruz River watershed in southern Arizona. This study had three goals: (1) quantify the concentrations and distributional patterns of heavy metals in blood and feathers of Song Sparrows at Tumacacori National Historic Park, (2) quantify hematocrit values, body conditions (that is, residual body mass), and immune conditions of Song Sparrows in the park (3) compare our findings with prior studies at the park to assess the extent of heavy metal accumulation in birds at downstream sites after the 2009 wastewater treatment plant upgrade, and (4) quantify concentrations and distributional patterns of heavy metals in blood and feathers of Song Sparrows among six study sites throughout the upper Santa Cruz River watershed. This study design would allow us to more accurately assess song sparrow condition and blood parameters among sites with differing potential sources of contamination exposure, and how each location could have contributed to heavy metal levels of birds in the park.

Regional Balance Model of Financial Flows through Sectoral Approaches System of National Accounts

Directory of Open Access Journals (Sweden)

Ekaterina Aleksandrovna Zaharchuk

2017-03-01

Full Text Available The main purpose of the study, the results of which are reflected in this article, is the theoretical and methodological substantiation of possibilities to build a regional balance model of financial flows consistent with the principles of the construction of the System of National Accounts (SNA. The paper summarizes the international experience of building regional accounts in the SNA as well as reflects the advantages and disadvantages of the existing techniques for constructing Social Accounting Matrix. The authors have proposed an approach to build the regional balance model of financial flows, which is based on the disaggregated tables of the formation, distribution and use of the added value of territory in the framework of institutional sectors of SNA (corporations, public administration, households. Within the problem resolution of the transition of value added from industries to sectors, the authors have offered an approach to the accounting of development, distribution and use of value added within the institutional sectors of the territories. The methods of calculation are based on the publicly available information base of statistics agencies and federal services. The authors provide the scheme of the interrelations of the indicators of the regional balance model of financial flows. It allows to coordinate mutually the movement of regional resources by the sectors of «corporation», «public administration» and «households» among themselves, and cash flows of the region — by the sectors and directions of use. As a result, they form a single account of the formation and distribution of territorial financial resources, which is a regional balance model of financial flows. This matrix shows the distribution of financial resources by income sources and sectors, where the components of the formation (compensation, taxes and gross profit, distribution (transfers and payments and use (final consumption, accumulation of value added are

Nurses and national socialism--a moral dilemma: one historical example of a route to euthanasia.

Science.gov (United States)

Hoskins, Sylvia Anne

2005-01-01

If euthanasia were to be made legal in other countries apart from The Netherlands and Belgium, nurses would be faced with ethical dilemmas that could impact on their professional accountability and their personal moral beliefs. As a part of history has demonstrated, the introduction of the practice of euthanasia could also significantly change the relationship between nurses and patients. In Germany between 1940 and 1945, in response to a government directive, nurses participated in the practice of euthanasia and as a result many innocent German people were killed by what were considered to be 'mercy deaths'. It is important to try and understand the moral thinking and examine the complex issues at this historical junction that led German nurses to participate in the killing of thousands of innocent people. Such reflection may help to stimulate an awareness of the moral issues that nurses in the twenty-first century could confront if euthanasia were to be made legal in their own country. This has implications for future nursing practice.

Can accounting rules be made neutral for bank capital regulation?

Directory of Open Access Journals (Sweden)

Guoxiang Song

2012-08-01

Full Text Available This paper evaluates several methods which can possibly be used to minimize the pro-cyclical impact of accounting rules on bank capital regulation. Improving accounting rules cannot eliminate the pro-cyclicality problem as therecentlyproposed expected credit loss impairment model for historical cost accounting may be moving towards using information inputs for fair values. Limiting the trading activities accounted for by fair valuesmay reduce the pro-cyclicality. However, it cannot eliminate the impact of fair values in a liquidity crisis. The most effective method is to exclude the unrealized accounting gains or losses from regulatory capital. But it needs a report of capital ratios based on accounting measures to help regulators read the early warning signals emitted by the accounting information.

32 CFR 644.412 - Transfer of custody and accountability.

Science.gov (United States)

2010-07-01

... 32 National Defense 4 2010-07-01 2010-07-01 true Transfer of custody and accountability. 644.412 Section 644.412 National Defense Department of Defense (Continued) DEPARTMENT OF THE ARMY (CONTINUED) REAL... Transfer of custody and accountability. The DE will transfer custody and accountability or will coordinate...

The National Commitment Towards Conserving the Heritage (documentation of Historical and Cultural Sites in Gcc Countries)

Science.gov (United States)

AlSulaiti, F.

2013-07-01

The five Arab Gulf countries of Kuwait, Bahrain, Qatar, the United Arab Emirates and Oman possess many shared characteristics and historical ties across their common peninsula. The prime factor uniting them is the historical nature of their entwined involvement with peoples and nations beyond the region. That the Gulf has been an important water passageway since ancient times suggests that the inhabitants of its shores met early on with other civilizations. The knowledge of one's roots, history, and traditional arts supports awareness of inherited culture and can help contextualize and illuminate community reflection and identification. The intricacy of the recording and understanding processes of documentation requires skilled professionals, with knowledge and awareness for the associated tasks. Responsible of cultural heritage should provide the adequate documentations, recording and updating of the records. Collaboration of different individuals such as specialist heritage, archaeologists, surveyors, conservators, researchers, architectural historians, and many other expert personnel is the golden key of successful documentation. The purpose of this document is to show the authorities of Gulf Arab countries and their planning measures, management and sharing effect of recording the cultural heritage. This essay identifies key points in the approach to contextualizing and developing cultural identity in a way that respects organic qualities. Through highlighting a number of archeological ruins and outlining management plans, the essay explores frameworks that can be applied to promote and preserve integral identity of important sites and their greater surrounding communities.

THE NATIONAL COMMITMENT TOWARDS CONSERVING THE HERITAGE (DOCUMENTATION OF HISTORICAL AND CULTURAL SITES IN GCC COUNTRIES

Directory of Open Access Journals (Sweden)

F. AlSulaiti

2013-07-01

Full Text Available The five Arab Gulf countries of Kuwait, Bahrain, Qatar, the United Arab Emirates and Oman possess many shared characteristics and historical ties across their common peninsula. The prime factor uniting them is the historical nature of their entwined involvement with peoples and nations beyond the region. That the Gulf has been an important water passageway since ancient times suggests that the inhabitants of its shores met early on with other civilizations. The knowledge of one’s roots, history, and traditional arts supports awareness of inherited culture and can help contextualize and illuminate community reflection and identification. The intricacy of the recording and understanding processes of documentation requires skilled professionals, with knowledge and awareness for the associated tasks. Responsible of cultural heritage should provide the adequate documentations, recording and updating of the records. Collaboration of different individuals such as specialist heritage, archaeologists, surveyors, conservators, researchers, architectural historians, and many other expert personnel is the golden key of successful documentation. The purpose of this document is to show the authorities of Gulf Arab countries and their planning measures, management and sharing effect of recording the cultural heritage. This essay identifies key points in the approach to contextualizing and developing cultural identity in a way that respects organic qualities. Through highlighting a number of archeological ruins and outlining management plans, the essay explores frameworks that can be applied to promote and preserve integral identity of important sites and their greater surrounding communities.

Electricity profits: how much is enough. [Accounting practices in England and Wales

Energy Technology Data Exchange (ETDEWEB)

Dean, P

1979-08-17

The profits announced by the electric-supply industry in England and Wales vary according to which accounting system is used. Up to 1976-1977 the industry prepared its accounts on the assumption of historic cost. The system worked well when replacement costs were close to acquisition costs. Inflation has changed this and, following the oil crisis, money lost its value and it has become more expensive to replace assets. The industry decided that providing for depreciation on the basis of replacement cost was more meaningful than the historic-cost basis. Too little was known about replacement costs, and in 1977-1978 a supplementary charge equivalent to 40% of conventional depreciation was introduced. An interim arrangement, the Hyde guidelines, was announced in 1977 and adopted by the industry. How the industry used the guidelines and other accounting methods are discussed. (MCW)

Socio-historical paths of the male breadwinner model - an explanation of cross-national differences.

Science.gov (United States)

Pfau-Effinger, Birgit

2004-09-01

It is often assumed that in the historical transformation to modern industrial society, the integration of women into the economy occurred everywhere as a three-phase process: in pre-modern societies, the extensive integration of women into societal production; then, their wide exclusion with the shift to industrial society; and finally, their re-integration into paid work during the further course of modernization. Results from the author's own international comparative study of the historical development of the family and the economic integration of women have shown that this was decidedly not the case even for western Europe. Hence the question arises: why is there such historical variation in the development and importance of the housewife model of the male breadwinner family? In the article, an explanation is presented. It is argued that the historical development of the urban bourgeoisie was especially significant for the historical destiny of this cultural model: the social and political strength of the urban bourgeoisie had central societal importance in the imposition of the housewife model of the male breadwinner family as the dominant family form in a given society. In this, it is necessary to distinguish between the imposition of the breadwinner marriage at the cultural level on the one hand, and at the level of social practice in the family on the other.

75 FR 8398 - National Register of Historic Places; Notification of Pending Nominations and Related Actions

Science.gov (United States)

2010-02-24

... Salmon, 10000072 IDAHO Latah County Troy Downtown Historic District, 339 S. Main St. through 527 S. Main St., Troy, 10000073 Minidoka County Rupert Town Square Historic District (Boundary Increase), 702 E...

U.S. Geological Survey: Surface-Water Historical Instantaneous Data for the Nation: Build Time Series

Data.gov (United States)

U.S. Environmental Protection Agency — The USGS historical data base contains historical surface water discharge volume data for all 16,658 surface water sites that have current conditions. This dataset...

32 CFR 701.111 - Disclosure accounting.

Science.gov (United States)

2010-07-01

... 32 National Defense 5 2010-07-01 2010-07-01 false Disclosure accounting. 701.111 Section 701.111... THE NAVY DOCUMENTS AFFECTING THE PUBLIC DON Privacy Program § 701.111 Disclosure accounting. Disclosure accounting allows the individual to determine what agencies or persons have been provided...

Structure and composition of historical longleaf pine ccosystems in Mississippi, USA

Science.gov (United States)

Brice B. Hanberry; Keith Coursey; John S. Kush

2018-01-01

Longleaf pine (Pinus palustris) historically was a widespread ecosystem composed of a simple tree canopy and grasslands ground layer. After widespread loss of this ecosystem due to logging and fire exclusion, little quantitative information exists about historical structure for restoration goals. We identified composition in De Soto National Forest and Pearl River...

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

Institute of Scientific and Technical Information of China (English)

CAO Wei

2016-01-01

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

National Radiological Protection Board accounts 1992-93

Energy Technology Data Exchange (ETDEWEB)

1993-12-02

These accounts show the income and expenditure for the year ended 31 March 1993 and balance sheet as at 31 March 1993, together with the report of the comptroller and auditor general thereon. (In continuation of House of Commons Paper No. 167 of 1991-92). (author).

National Radiological Protection Board accounts 1992-93

International Nuclear Information System (INIS)

1993-01-01

These accounts show the income and expenditure for the year ended 31 March 1993 and balance sheet as at 31 March 1993, together with the report of the comptroller and auditor general thereon. (In continuation of House of Commons Paper No. 167 of 1991-92). (author)

The Dynamics of Terms in Accounting

DEFF Research Database (Denmark)

Fuertes-Olivera, Pedro A.; Nielsen, Sandro

2011-01-01

. However, an analysis of online dictionaries shows that these cannot cope with the dynamic nature of accounting terminology. We discuss a network of internet dictionaries in English, Danish, and Spanish that was compiled using the functional approach to specialised lexicography. We show how terminologists...... can work in subject fields where culture and context play a key role in the development of nationally accepted and internationally recommended terms, and propose ways to remedy deficiencies identified in the dictionaries examined. Finally, we discuss strategies for translating English metaphorical......European accounting terminology is dynamic as term creation and formation occurs on national, European Union and international levels. Although English is the lingua franca of accounting, international accounting standards in English exist on a par with their translations into other languages...

2012 National Immunization Survey Data

Science.gov (United States)

... Tweet Share Compartir This website is archived for historical purposes and is no longer being maintained or ... 12, 2013: Content on this page kept for historical reasons. National Immunization Survey (NIS) – Children (19-35 ...

NOAA ESRI Geotiff- 2m Multibeam Bathymetry of NPS's Salt River Bay National Historical Park and Ecological Reserve, St. Croix, US Virgin Islands, Project NF-05-05, 2005, UTM 20 NAD83 (NCEI Accession 0131860)

Data.gov (United States)

National Oceanic and Atmospheric Administration, Department of Commerce — This dataset contains an ESRI Geotiff with 2 meter cell size representing the bathymetry of the a portion of the NPS's Salt River Bay National Historical Park and...

Buddhism in Sarnath: An Account of Two Chinese Travellers

Directory of Open Access Journals (Sweden)

Dr Anuradha Singh

2014-11-01

Full Text Available This paper aims to draw the religious life in Sarnath (and Varanasi as accounted by the Chinese travellers—Fa-Hien and Hiuen-tsang. The accounts not only talk about the stupas, pillars, statues built by King Ashoka; vihars and monks (bhikshus living in those vihars but also contain the first preachings of Lord Buddha, establishment of Sangha and the story of Mrigajataka that remain significant. With the increased popularity of Buddha dharma in China, the Chinese were attracted towards travelling to India. They came to India mainly with the intentions to visit the places related to the fond memories of Lord Buddha, to study the Buddha religion and philosophy and carry the copies of the Buddhist compositions. Fa-Hien and Hiuen-tsang occupy significant places among these Chinese travellers. These accounts can be associated with ancient history as well as with historical geography, religion and philosophy. While Fa-hien in his journey details had described about the Buddha Empire, Hiuen-tsang highlighted the civilisation of India and its cultural landscape, albeit it has been often accepted by the historians that these accounts of their journeys should be considered as significant only when they are backed by historical evidences. They opine that these travellers were mainly influenced by the Buddha dharma and therefore, their accounts are liable to containing exaggerated journey details. It is true that the journey details contain few imaginary instances; nevertheless, these accounts have been validated by the remnants, stupas and vihars at the sites.

Cost Accounting and Analysis for University Libraries.

Science.gov (United States)

Leimkuhler, Ferdinand F.; Cooper, Michael D.

The approach to library planning studied in this report is the use of accounting models to measure library costs and implement program budgets. A cost-flow model for a university library is developed and listed with historical data from the Berkeley General Library. Various comparisons of an exploratory nature are made of the unit costs for…

76 FR 72002 - National Register of Historic Places; Notification of Pending Nominations and Related Actions

Science.gov (United States)

2011-11-21

... Carselowey House, 403 N. Gunter, Vinita, 11000894 Tulsa County Blue Dome Historic District, (Route 66 and... Arndt, G. Dewey and Elma, House, 1428 Canterbury Rd., Raleigh, 11000892 Rochester Heights Historic... following resource: [[Page 72003

System of National Accounts as an Information Base for Tax Statistics

Directory of Open Access Journals (Sweden)

A. E. Lyapin

2017-01-01

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

Laboratory manager's financial handbook. Cost accounting: the road map to financial success.

Science.gov (United States)

Travers, E M

1996-01-01

Cost accounting is the most basic element of the laboratory's financial management structure. Historically, cost accounting in the nonmedical world referred to accumulating and assigning costs to units of production and departments, primarily for inventory valuation and income determination. In the health industry, microcost accounting is distinguishable from macrocost (management/internal) accounting and serves multiple purposes. Microcost accounting pertains to gathering and providing information for decision making. The range of decisions include managing recurring operations, making nonrecurring strategic decisions, and formulating major organizational policies. Macrocost accounting fulfills the legal requirements of reporting to stockholders, auditors, governmental agencies, and other external parties.

The Role of International Criminal Tribunals in Shaping the Historical Accounts of Genocide

DEFF Research Database (Denmark)

Aksenova, Marina

2017-01-01

An international consensus on the need to prosecute and punish mass atrocities is arguably the strongest evidence of the existence of the global collective consciousness. The Nuremberg Tribunal challenged traditional world order centering on states and their intentions and overlooking abuses...... domestic criminal law process. It was rather a way of expressing international outrage with Germany’s aggression through judicial means. Ever since this historic shift occurred, the field of international criminal law has been increasingly vested with the mounting number of objectives – deterrence...

ROMANIAN ACCOUNTING - A TALE OF TWO STANDARDS

Directory of Open Access Journals (Sweden)

MARIUS DEAC

2013-10-01

Full Text Available The process of accounting harmonization in Europe has started in 1978 with the adoption of the Fourth Council Directive 78/660/EEC regarding the annual accounts of limited liability companies. The harmonization process continued with the regulation of the consolidated annual accounts with the enactment of the Seventh Council Directive 83/349/EEC. In 2002 the European Parliament has adopted the EC Regulation No. 1606/2002 requiring all listed group entities within EU to apply the International Accounting Standards for their consolidated financial statements starting from 2005. This has led to the use of a dual accounting standardization as listed entities are required to use IAS/IFRS while non-listed entities use the national GAAP harmonized with the 4th and 7th directives. The adoption of the new accounting directive 2013/34/EU does not solve this differentiation as it doesn't allow the option for national accounting regulators the use of IFRS for SMEs. Romania, as a member of the European Union, is no exception from this usage of a dual accounting standard. After the fall of the communist regime, Romania has modernized its accounting system by adopting a French inspired, EU 4th directive compliant national GAAP. Between 2001 and 2005 there was a strong interest towards the adoption of IAS/IFRS that went beyond the scope of EC Regulation No. 1606/2002. This has changed in 2005 when IAS/IFRSs were considered as an option of additional voluntary disclosure. From 2006, Romania has aligned its national legislation to the requirements of EC Regulation No. 1606/2002. The application of this dual standard accounting system has been cumbersome especially for the entities that were required to prepare two different annual accounts, one using IAS/IFRS and one using Romanian GAAP. This obstacle has been overcome in 2012 when certain entities were allowed to prepare their financial statements using only IFRS.

Judging Jack: Rethinking Historical Agency and the Sport Hero

OpenAIRE

Kohe, Geoff

2014-01-01

One aspect of the dizzying (aesthetic, cultural, linguistic, visual, and post-modern) ‘turns’ Sport history has taken in recent times has been the revision/deconstruction of sporting heroes and demystification of historical narratives. This, in turn, has attended to larger historical concerns about the centrality of agents and agency in narrative making. Encouraged by these directions, this paper reconsiders the primacy afforded agents and their agency within national Olympic history creation...

Aesthetic Movement Ideals in Contemporary Architecture: The President Garfield Historic Site Visitors Center

OpenAIRE

Redenshek, Julie

2006-01-01

The James A. Garfield National Historic Site in Mentor, Ohio includes numerous structures of mid 19th century Victorian Era architecture. After the grounds became a national landmark in 1945, all new additions conformed to the existing historic style. This Thesis proposes that the existing visitors center be relocated from the carriage house to a new structure on site. This new visitor center is sensitive to the existing however, visually different. This architectural position is contradi...

The regulatory framework of accounting and accounting standard-setting bodies in the European Union member states

OpenAIRE

Mamić-Sačer, Ivana

2015-01-01

One of the principal features of accounting in the 21st century is harmonisation and stanardisation. Regulation of the European Parliament and European Council No. 1606/2002 harmonizes financial reporting for certain companies in the EU. However, national accounting principles are of great importance for financial reporting. The main purpose of this research was to investigate the application of generally accepted accounting principles, the regulatory accounting framework and the standard-set...

Historical Improvement in Speed Skating Economy.

Science.gov (United States)

Noordhof, Dionne A; van Tok, Elmy; Joosten, Florentine S J G M; Hettinga, Florentina J; Hoozemans, Marco J M; Foster, Carl; de Koning, Jos J

2017-02-01

Half the improvement in 1500-m speed-skating world records can be explained by technological innovations and the other half by athletic improvement. It is hypothesized that improved skating economy is accountable for much of the athletic improvement. To determine skating economy in contemporary athletes and to evaluate the change in economy over the years. Contemporary skaters of the Dutch national junior team (n = 8) skated 3 bouts of 6 laps at submaximal velocity, from which skating economy was calculated (in mL O 2 ・ kg -1 ・ km -1 ). A literature search provided historic data on skating velocity and submaximal V̇O 2 (in mL ・ kg -1 ・ min -1 ), from which skating economy was determined. The association between year and skating economy was determined using linear-regression analysis. Correcting the change in economy for technological innovations resulted in an estimate of the association between year and economy due to athletic improvement. A mean (± SD) skating economy of 73.4 ± 6.4 mL O 2 ・ kg -1 ・ km -1 was found in contemporary athletes. Skating economy improved significantly over the historical time frame (-0.57 mL O 2 ・ kg -1 ・ km -1 ・ y -1 , 95% confidence interval [-0.84, -0.31]). In the final regression model for the klapskate era, with altitude as confounder, skating economy improved with a nonsignificant -0.58 mL O 2 ・ kg -1 ・ km -1 ・ y -1 ([-1.19, 0.035]). Skating economy was 73.4 ± 6.4 mL O 2 ・ kg -1 ・ km -1 in contemporary athletes and improved over the past ~50 y. The association between year and skating economy due to athletic improvement, for the klapskate era, approached significance, suggesting a possible improvement in economy over these years.

ECONOMIC CATEGORIES OF “AMORTIZATION” AND “DEPRECIATION”: THE HISTORY OF ACCOUNTING CONCEPT FORMATION AND DEVELOPMENT

Directory of Open Access Journals (Sweden)

Olesia Lemishovska

2017-12-01

Full Text Available The article deals with the formation and development evolution of the accounting concept of amortization and depreciation of fixed and intangible assets. The methodological sense of the amortization and depreciation accrual processes and the resulting methods of their reflection in the accounting system in the context of historically formulated accounting theories and individual concepts are analysed. An estimation of historical experience through the representation of amortization and deterioration as objects of accounting in interrelation with their economic content is carried out. The level of accounting methods’ validity for calculating and displaying amortization charges and the amount of depreciation of fixed assets in the context of their consideration from the position of capital, fund, reserve and regulatory item are analysed. The possibilities of applying separate historically formulated ideas for developing an improved concept of accounting amortization adequate for the modern economy are set forth. The aim of the article is a historiographic analysis of the principal approaches and methodological foundations of accounting conventions of amortization, depreciation, and devaluation of economic entities assets and appropriateness assessment using individual developments in modern theory and practice. The subject of the article is the study of content and nature of amortization and depreciation of fixed assets as general economic categories and accounting objects. Methods of studying the theoretical and methodological basis are the dialectical method of cognition of conceptual processes of “depreciation” and “amortization”, analysis and synthesis, induction and deduction, comparison, an abstract and logical method of modelling. The practical significance of the work is that historical experience, important and necessary in modern conditions, can be adapted by incrusting several ideas of the past. Value/originality. To develop

Public Anthropology as Public Pedagogy: An Autobiographical Account

Science.gov (United States)

Beck, Sam

2011-01-01

This autobiographical account provides a historical map of landmarks in the author's personal and professional life that led him to his present understanding of public anthropology as public pedagogy and vice versa. He indicates that his experiences led him to study sociocultural anthropology to investigate learning from experience, a foundational…

Global Historical Climatology Network - Daily (GHCN-Daily), Version 3

Data.gov (United States)

National Oceanic and Atmospheric Administration, Department of Commerce — The Global Historical Climatology Network - Daily (GHCN-Daily) dataset integrates daily climate observations from approximately 30 different data sources. Version 3...

An Analysis of the Turkish Accounting Education Symposiums: Influential Meetings on Accounting Education and Practice in Turkey

OpenAIRE

Türker, Masum; Türker, İpek; Aslan, Muhsin

2017-01-01

Accounting education symposiums organized by the Turkish academia have a significant impact on the Turkish accounting education. Particularly, developments in accounting education in the last quarter of the 20th century have been mainly affected by these symposiums.Turkish Accounting Education Symposiums are the national academic meetings of accounting academicians, as well as being cultural events. They began in the second half of the 20th century and have been organized annually. After the ...

12 CFR 34.87 - Accounting treatment.

Science.gov (United States)

2010-01-01

... 12 Banks and Banking 1 2010-01-01 2010-01-01 false Accounting treatment. 34.87 Section 34.87 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY REAL ESTATE LENDING AND APPRAISALS Other Real Estate Owned § 34.87 Accounting treatment. A national bank shall account for OREO, and sales...

Ageing and the economic life cycle: The National Transfer Accounts approach.

Science.gov (United States)

Temple, Jeromey B; Rice, James M; McDonald, Peter F

2017-12-01

To illustrate the use of National Transfer Accounts (NTA) for understanding ageing and the economic life cycle in Australia. The NTA methodology is applied utilising a range of unit record, demographic and administrative data sets from 1981 to 2010. During early and later life, total consumption (public and private) is greater than labour income. On a time series and cohort basis, we show that each successive generation has improved their level of well-being (as measured by consumption) relative to the previous years or previous cohorts from 1981 to 1982 onwards. We also show a substantial increase in labour income earned by mature age workers over this period. International comparisons show Australia to have consumption and labour income age profiles very similar to those of Canada but dissimilar to many other countries, driven by differences in demographic and policy settings. The NTA approach provides a powerful framework to track differences in the economic life cycle across age groups, across time, across cohorts and across countries. © 2017 AJA Inc.

Paperbark and pinard: A historical account of maternity care in one remote Australian Aboriginal town.

Science.gov (United States)

Ireland, Sarah; Belton, Suzanne; McGrath, Ann; Saggers, Sherry; Narjic, Concepta Wulili

2015-12-01

Maternity care in remote areas of the Australian Northern Territory is restricted to antenatal and postnatal care only, with women routinely evacuated to give birth in hospital. Using one remote Aboriginal community as a case study, our aim with this research was to document and explore the major changes to the provision of remote maternity care over the period spanning pre-European colonisation to 1996. Our research methods included historical ethnographic fieldwork (2007-2013); interviews with Aboriginal women, Aboriginal health workers, religious and non-religious non-Aboriginal health workers and past residents; and archival review of historical documents. We identified four distinct eras of maternity care. Maternity care staffed by nuns who were trained in nursing and midwifery serviced childbirth in the local community. Support for community childbirth was incrementally withdrawn over a period, until the government eventually assumed responsibility for all health care. The introduction of Western maternity care colonised Aboriginal birth practices and midwifery practice. Historical population statistics suggest that access to local Western maternity care may have contributed to a significant population increase. Despite population growth and higher demand for maternity services, local maternity services declined significantly. The rationale for removing childbirth services from the community was never explicitly addressed in any known written policy directive. Declining maternity services led to the de-skilling of many Aboriginal health workers and the significant community loss of future career pathways for Aboriginal midwives. This has contributed to the current status quo, with very few female Aboriginal health workers actively providing remote maternity care. Copyright © 2015 Australian College of Midwives. Published by Elsevier Ltd. All rights reserved.

The National Eutrophication Survey: lake characteristics and historical nutrient concentrations

Directory of Open Access Journals (Sweden)

J. Stachelek

2018-01-01

Full Text Available Historical ecological surveys serve as a baseline and provide context for contemporary research, yet many of these records are not preserved in a way that ensures their long-term usability. The National Eutrophication Survey (NES database is currently only available as scans of the original reports (PDF files with no embedded character information. This limits its searchability, machine readability, and the ability of current and future scientists to systematically evaluate its contents. The NES data were collected by the US Environmental Protection Agency between 1972 and 1975 as part of an effort to investigate eutrophication in freshwater lakes and reservoirs. Although several studies have manually transcribed small portions of the database in support of specific studies, there have been no systematic attempts to transcribe and preserve the database in its entirety. Here we use a combination of automated optical character recognition and manual quality assurance procedures to make these data available for analysis. The performance of the optical character recognition protocol was found to be linked to variation in the quality (clarity of the original documents. For each of the four archival scanned reports, our quality assurance protocol found an error rate between 5.9 and 17 %. The goal of our approach was to strike a balance between efficiency and data quality by combining entry of data by hand with digital transcription technologies. The finished database contains information on the physical characteristics, hydrology, and water quality of about 800 lakes in the contiguous US (Stachelek et al.(2017, https://doi.org/10.5063/F1639MVD. Ultimately, this database could be combined with more recent studies to generate meta-analyses of water quality trends and spatial variation across the continental US.

The National Eutrophication Survey: lake characteristics and historical nutrient concentrations

Science.gov (United States)

Stachelek, Joseph; Ford, Chanse; Kincaid, Dustin; King, Katelyn; Miller, Heather; Nagelkirk, Ryan

2018-01-01

Historical ecological surveys serve as a baseline and provide context for contemporary research, yet many of these records are not preserved in a way that ensures their long-term usability. The National Eutrophication Survey (NES) database is currently only available as scans of the original reports (PDF files) with no embedded character information. This limits its searchability, machine readability, and the ability of current and future scientists to systematically evaluate its contents. The NES data were collected by the US Environmental Protection Agency between 1972 and 1975 as part of an effort to investigate eutrophication in freshwater lakes and reservoirs. Although several studies have manually transcribed small portions of the database in support of specific studies, there have been no systematic attempts to transcribe and preserve the database in its entirety. Here we use a combination of automated optical character recognition and manual quality assurance procedures to make these data available for analysis. The performance of the optical character recognition protocol was found to be linked to variation in the quality (clarity) of the original documents. For each of the four archival scanned reports, our quality assurance protocol found an error rate between 5.9 and 17 %. The goal of our approach was to strike a balance between efficiency and data quality by combining entry of data by hand with digital transcription technologies. The finished database contains information on the physical characteristics, hydrology, and water quality of about 800 lakes in the contiguous US (Stachelek et al.(2017), https://doi.org/10.5063/F1639MVD). Ultimately, this database could be combined with more recent studies to generate meta-analyses of water quality trends and spatial variation across the continental US.

Towards a consistent approach for ecosystem accounting

NARCIS (Netherlands)

Edens, B.; Hein, L.G.

2013-01-01

In spite of an increasing interest in environmental economic accounting, there is still very limited experience with the integration of ecosystem services and ecosystem capital in national accounts. This paper identifies four key methodological challenges in developing ecosystem accounts: the

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

NARCIS (Netherlands)

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

2014-01-01

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

THE ACCOUNTING REGULATION PROCESS IN THE FIELD OF FINANCIAL INSTRUMENTS

Directory of Open Access Journals (Sweden)

Coroiu Sorina Ioana

2010-07-01

Full Text Available Our paper develops an analysis on the accounting regulation process by considering the field of financial instruments as one of the most controversial areas of financial reporting. After a brief introduction, comprising aspects related to the accounting regulation process, we first stop upon the historical evolution of the two main accounting referential that currently collaborate through the convergence process. Our analysis focuses both on standards first issuance and on their amendment process. A special emphasize is given to the international accounting referential. The obtained results enhance the complexity of the approached field and indicate significant steps still needed to be taken.

The Familiar and the Foreign: Dance on the Historically Black College Campus

Science.gov (United States)

Ebright, Wanda K. W.

2017-01-01

The purpose of this dissertation is to illuminate the missing voices of historically black college and university dance programs in the national discussion on the history and development of dance in American higher education. The methodology included the selection of five subject schools that are historically black colleges and universities…

Social accountability of medical education

DEFF Research Database (Denmark)

Lindgren, Stefan; Karle, Hans

2011-01-01

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

8 CFR 103.30 - Accounting for disclosures.

Science.gov (United States)

2010-01-01

... 8 Aliens and Nationality 1 2010-01-01 2010-01-01 false Accounting for disclosures. 103.30 Section... DUTIES; AVAILABILITY OF RECORDS § 103.30 Accounting for disclosures. (a) An accounting of each disclosure of information for which accounting is required (see § 103.24 of this part) shall be attached to the...

32 CFR 806b.49 - Disclosure accountings.

Science.gov (United States)

2010-07-01

... 32 National Defense 6 2010-07-01 2010-07-01 false Disclosure accountings. 806b.49 Section 806b.49... PROGRAM Disclosing Records to Third Parties § 806b.49 Disclosure accountings. System managers must keep an... 771 10 , Accounting of Disclosures. Retain disclosure accountings for 5 years after the disclosure, or...

Comparisons of health expenditure in 3 Pacific Island Countries using National Health Accounts.

Science.gov (United States)

Hopkins, Sandra; Irava, Wayne; Kei, Tin Yiu

2010-09-01

National Health Accounts (NHA) is an important monitoring tool for health policy and health systems strengthening. A pilot project amongst three Pacific Island Countries (PICs) to assist in developing their NHAs, allowed these countries to identify their sources of health funds, the health providers on which these funds are spent, and the types of health goods and services provided. In this paper we report some of the findings from the NHA exercises in FSM, Fiji and Vanuatu. The development of these NHA country reports have allowed these countries to better understand the flow of financial resources from financing agents, to health providers, and to health functions. The NHA findings across the three countries enabled a comparative analysis of health expenditures between the three countries as well as with countries in the Asia Pacific Region.

A Determination of Eligibility to the National Register of Historic Places for Select Historic Properties Along the Souris River in North Dakota

Science.gov (United States)

1989-08-01

Company Historic District," 1985. "Historic Resources of Hardin, Montana," :984. "Silver Bow Brewery Malt House," 1982. "Silver Bow County Poor Farm...34i QQL-- Q ..i FEATURE TYPE CULTURAL MATERIAL ’iii Site Type -0,- Cm Scatter , , Bone 0 Chimney %.Z Ceramics tA Context .Q, Depression 1 Charcoal i...Sec , QQQ i, QQ . Q, ,LTL, L- Twp R ,.. , Sec ,., QQO 1- QQ’ L- Q’ ’ FEATURE TYPE CULTURAL MATERIAL &. Site Type m, Cm Scatter ,.Z, Bone Chimney

Particularities of farm accounting

Directory of Open Access Journals (Sweden)

Lapteș, R.

2012-01-01

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

Historic and Cultural Roots of Apartheid.

Science.gov (United States)

Chonco, Seshi

1987-01-01

Reviews the historical and cultural roots of the South African system of apartheid. Covers early Dutch settlement, the Anglo-Boer War, the Native Land Act of 1913, and the rise of the National Party. Concludes with a discussion of the different perspectives held by black and white South Africans on the "progress" made in recent years.…

Basis of accountability system

International Nuclear Information System (INIS)

Anon.

1981-01-01

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

The Effect of a Consumption-Based Accounting Method in National GHG Inventories: A Trilateral Trade System Application

Energy Technology Data Exchange (ETDEWEB)

Bastianoni, Simone, E-mail: bastianoni@unisi.it; Caro, Dario [Ecodynamics Group, Department of Earth, Environmental and Physical Sciences, University of Siena, Siena (Italy); Borghesi, Simone [Department of Political and International Sciences, University of Siena, Siena (Italy); Pulselli, Federico Maria [Ecodynamics Group, Department of Earth, Environmental and Physical Sciences, University of Siena, Siena (Italy)

2014-01-27

The allocation of emissions embodied in international trade is crucial to evaluate the real impact that each country has on climate change and its responsibility in greenhouse gas (GHG) emissions. In this paper, we develop a new theoretical framework recently proposed by Caro et al. (2014) that computes the carbon emissions embodied in international trade according to a consumption-based accounting. The method uses the value of the goods traded internationally and the respective carbon intensity as a coefficient of national efficiency. To provide an example of application of the proposed methodology and assess its difference with respect to the current producer-based GHG accounting, we analyze a trilateral trade system composed by three countries (Sweden, Italy, and Poland) with large differences in terms of carbon intensity (low, medium, and high carbon intensity, respectively). From the analysis of the data during the period 2000–2008, it emerges that the proposed consumption-based accounting would imply an increase of Italian and Swedish emission responsibility by 1.4 and 11.8%, respectively, with respect to the conventional GHG accounting, and a decrease of the Polish responsibility by 2.81%. To assess the possible consequences deriving from the application of this new methodology, we also consider the effects of a shift of the Italian imports from Poland to Sweden of Machinery and Transport Equipments, a crucial sector in the trade relations among the three countries, which accounts for about 45% of total exports from Poland and Sweden to Italy. Finally, we discuss some policy implications deriving from the application of the consumption-based accounting, devoting particular attention to the results emerging from its hypothetical adoption in the EU-27. The analysis performed in the paper suggests that the adoption of a consumption-based accounting could be an important tool in the climate change challenge to reduce global emissions.

The Effect of a Consumption-Based Accounting Method in National GHG Inventories: A Trilateral Trade System Application

International Nuclear Information System (INIS)

Bastianoni, Simone; Caro, Dario; Borghesi, Simone; Pulselli, Federico Maria

2014-01-01

The allocation of emissions embodied in international trade is crucial to evaluate the real impact that each country has on climate change and its responsibility in greenhouse gas (GHG) emissions. In this paper, we develop a new theoretical framework recently proposed by Caro et al. (2014) that computes the carbon emissions embodied in international trade according to a consumption-based accounting. The method uses the value of the goods traded internationally and the respective carbon intensity as a coefficient of national efficiency. To provide an example of application of the proposed methodology and assess its difference with respect to the current producer-based GHG accounting, we analyze a trilateral trade system composed by three countries (Sweden, Italy, and Poland) with large differences in terms of carbon intensity (low, medium, and high carbon intensity, respectively). From the analysis of the data during the period 2000–2008, it emerges that the proposed consumption-based accounting would imply an increase of Italian and Swedish emission responsibility by 1.4 and 11.8%, respectively, with respect to the conventional GHG accounting, and a decrease of the Polish responsibility by 2.81%. To assess the possible consequences deriving from the application of this new methodology, we also consider the effects of a shift of the Italian imports from Poland to Sweden of Machinery and Transport Equipments, a crucial sector in the trade relations among the three countries, which accounts for about 45% of total exports from Poland and Sweden to Italy. Finally, we discuss some policy implications deriving from the application of the consumption-based accounting, devoting particular attention to the results emerging from its hypothetical adoption in the EU-27. The analysis performed in the paper suggests that the adoption of a consumption-based accounting could be an important tool in the climate change challenge to reduce global emissions.

Accounting Fundamentals and Variations of Stock Price: Forward Looking Information Inducement

OpenAIRE

Sumiyana, Sumiyana

2011-01-01

This study investigates a permanent issue about low association between accounting fundamentals and variations of stock prices. It induces not only historical accountingfundamentals, but also forward looking information. Investors consider forward looking information that enables them to predict potential future cash flow, increase predictive power, lessen mispricing error, increase information content and drives future price equilibrium. The accounting fundamentals are earnings yield, book v...

Interest rate risk of life insurers: Evidence from accounting data

OpenAIRE

Möhlmann, Axel

2017-01-01

Life insurers are exposed to interest rate risk, and their liability side is typically more sensitive to interest rate changes than their asset side. This paper develops an accounting-based measure of interest rate sensitivity. My approach uses the coexistence of historical cost and market value accounting, which permits the observation of valuations for different discount rates. Using microdata, I show that German life insurers have a significant exposure to interest rate risk. However, ther...

75 FR 53709 - National Register of Historic Places; Notification of Pending Nominations and Related Actions

Science.gov (United States)

2010-09-01

..., 10000765 MONTANA Yellowstone County Billings Old Town Historic District, Generally bounded by Montana Ave... Barnstable County Town Hall Square Historic District Boundary Increase, roughly bounded by MA Rte 6A, Morse.... CALIFORNIA Alameda County Iceland, 2727 Milvia St, Berkley, 10000769 Los Angeles County Bungalow Court at...

76 FR 12992 - National Register of Historic Places; Notification of Pending Nominations and Related Actions

Science.gov (United States)

2011-03-09

... Walnut. Also including the 100 block of W Campbell, Edinburgh, 11000126 Toner Historic District, E Main... Burnham St, Lowell, 11000120 Hohman Avenue Commercial Historic District, Approx. 3 blocks lining Hohman..., Limestone, 11000099 TEXAS Bexar County Lerma's Nite Club, 1602-1612 N Zarzamora, San Antonio, 11000135 Light...

Measurement of Accountability Management of Village Funds

OpenAIRE

Yunita, Anggraeni; Christianingrum

2018-01-01

The purpose of this study is to measure the accountability of village funds management in Kabupaten Bangka. In relation to the Village Funds program which is a government program, the measurement of accountability of Village Funds management uses accountability principles consisting of Transparency, Liability, Controlling, Responsibility and Responsiveness which are the principles of accountability developed by the United Nations Development Program in measuring bureaucratic accountability. T...

Technological energy and environmental refurbishment of historical Italian libraries

Directory of Open Access Journals (Sweden)

Alessandra Battisti

2014-10-01

Full Text Available Active libraries in Italy are around 13.000 and, taken as a whole, the property and management relate mainly to public institutions such as the state, regions, local authorities, cultural institutions, universities, and partly to religious institutions and individuals. In this paper is presented the work of studies and research, commissioned to the authors by the General Direction for Libraries of the Ministry of Heritage and Culture (Mibac, which ended recently, addressing the architectural, energy and environmental refurbishment of national historic libraries distributed on the Italian territory, with special focus on 4 among 46 owned by the Ministry of Culture (the Nazionale Centrale di Roma, the Nazionale Centrale in Florence, the national University of Turin and the Angelica in Rome believed by the authors and client as examples of recurring issues and ideals to lend itself to the construction of a model of intervention replicable on other historical Italian libraries.The main objective of the project is the identification of physical and perceptual factors of wear2, which threaten the conservation of the historical and artistic heritage of the historic center of Venice, with a particular focus on the effects of anthropogenic pressure linked to tourism, and the evaluation of their level of danger. A further objective is the recognition of measurable parameters (indicators for monitoring and, subsequently, mitigation strategies for the most significant phenomena.

Cultural Impacts in Managerial Accounting

OpenAIRE

Flavius Guinea

2006-01-01

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

Sandia National Laboratories: Working with Sandia: Accounts Payable

Science.gov (United States)

Defense Systems & Assessments About Defense Systems & Assessments Program Areas Accomplishments Audit Sandia's Economic Impact Licensing & Technology Transfer Browse Technology Portfolios and Facilities Contract Audit Working with Sandia Accounts Payable Invoice processing Electronic

Automation of process accountability flow diagrams at Los Alamos National Laboratory's Plutonium Facility

International Nuclear Information System (INIS)

Knepper, P.; Whiteson, R.; Strittmatter, R.; Mousseau, K.

1999-01-01

Many industrial processes (including reprocessing activities; nuclear fuel fabrication; and material storage, measurement and transfer) make use of process flow diagrams. These flows can be used for material accountancy and for data analysis. At Los Alamos National Laboratory (LANL), the Technical Area (TA)-55 Plutonium Facility is home to various research and development activities involving the use of special nuclear material (SNM). A facility conducting research and development (R and D) activities using SNM must satisfy material accountability guidelines. All processes involving SNM or tritium processing, at LANL, require a process accountability flow diagram (PAFD). At LANL a technique was developed to generate PAFDs that can be coupled to a relational database for use in material accountancy. These techniques could also be used for propagation of variance, measurement control, and inventory difference analysis. The PAFD is a graphical representation of the material flow during a specific process. PAFDs are currently stored as PowerPoint files. In the PowerPoint format, the data captured by the PAFD are not easily accessible. Converting the PAFDs to an accessible electronic format is desirable for several reasons. Any program will be able to access the data contained in the PAFD. For the PAFD data to be useful in applications such as an expert system for data checking, SNM accountability, inventory difference evaluation, measurement control, and other kinds of analysis, it is necessary to interface directly with the information contained within the PAFD. The PAFDs can be approved and distributed electronically, eliminating the paper copies of the PAFDs and ensuring that material handlers have the current PAFDs. Modifications to the PAFDs are often global. Storing the data in an accessible format would eliminate the need to manually update each of the PAFDs when a global change has occurred. The goal was to determine a software package that would store the

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

Directory of Open Access Journals (Sweden)

Tiago Villac Adde

2014-12-01

Full Text Available The history of Brazilian accounting has not been explored at length. Through a historical survey, this article presents the history of the Double-entry Bookkeeping Committee of 1914. After the Proclamation of the Republic was announced in 1889, the government started to expand its administrative bodies, necessitating the introduction of a bureaucracy able to perform new functions. In the same period, Brazil experienced a strong economic development with the development of its coffee industry. In 1905, under the leadership of Carlos de Carvalho, São Paulo State Treasury bookkeeping tasks were introduced under a double-entry bookkeeping system and through accrual and financial accounting. Double-entry bookkeeping practices in the federal public accounting system, although enshrined in law since 1808, were only fully realized after the creation of the Double-entry Bookkeeping Committee in 1914. In that same year, due to the negotiation of a second funding loan, English creditor bank auditors requested a balance of the National Treasury from the Minister of Finance Rivadávia Corrêa. Because the balance had not been prepared in eight years, the Double-entry Bookkeeping Committee was established in June of 1914, and this body completed a technical audit of Revenues and Expenditures. The committee also conducted the state administration's first Asset and Liability audit since the colonial era. The Double-entry Bookkeeping Committee of 1914 spearheaded changes to the Brazilian public accounting system, including the creation of the Public Accounting Code in 1922 and the approval of Central Accounting Office of the Republic regulation in 1924, strengthening and ascribing perpetuity to practices adopted after 1914.

Unsupervised classification of lidar-based vegetation structure metrics at Jean Lafitte National Historical Park and Preserve

Science.gov (United States)

Kranenburg, Christine J.; Palaseanu-Lovejoy, Monica; Nayegandhi, Amar; Brock, John; Woodman, Robert

2012-01-01

Traditional vegetation maps capture the horizontal distribution of various vegetation properties, for example, type, species and age/senescence, across a landscape. Ecologists have long known, however, that many important forest properties, for example, interior microclimate, carbon capacity, biomass and habitat suitability, are also dependent on the vertical arrangement of branches and leaves within tree canopies. The objective of this study was to use a digital elevation model (DEM) along with tree canopy-structure metrics derived from a lidar survey conducted using the Experimental Advanced Airborne Research Lidar (EAARL) to capture a three-dimensional view of vegetation communities in the Barataria Preserve unit of Jean Lafitte National Historical Park and Preserve, Louisiana. The EAARL instrument is a raster-scanning, full waveform-resolving, small-footprint, green-wavelength (532-nanometer) lidar system designed to map coastal bathymetry, topography and vegetation structure simultaneously. An unsupervised clustering procedure was then applied to the 3-dimensional-based metrics and DEM to produce a vegetation map based on the vertical structure of the park's vegetation, which includes a flotant marsh, scrub-shrub wetland, bottomland hardwood forest, and baldcypress-tupelo swamp forest. This study was completed in collaboration with the National Park Service Inventory and Monitoring Program's Gulf Coast Network. The methods presented herein are intended to be used as part of a cost-effective monitoring tool to capture change in park resources.

Information Technology and Accounting Information Systems’ Quality in Croatian Middle and Large Companies

Directory of Open Access Journals (Sweden)

Ivana Mamić Sačer

2013-12-01

Full Text Available An accounting information system is of a great importance for preparing quality accounting information for a wide range of users. The study elaborates the impact of information technology on accounting process and as a consequence on accounting information systems quality. This paper analyzes the basic characteristics of accounting information systems quality, discussing the model of AIS’s quality measurement. The perception of the quality of accounting information systems by accountants in medium and large companies in Croatia is also presented. The paper presents the historical overview of AIS’s quality based on three empirical studies conducted in 2001, 2008 and 2012.

Ethics Education in Accounting Curricula: Does It Influence Recruiters' Hiring Decisions of Entry-Level Accountants?