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Sample records for ifr concept developed

  1. Evolution of the liquid metal reactor: The Integral Fast Reactor (IFR) concept

    International Nuclear Information System (INIS)

    Till, C.E.; Chang, Y.I.

    1989-01-01

    The Integral Fast Reactor (IFR) concept has been under development at Argonne National Laboratory since 1984. A key feature of the IFR concept is the metallic fuel. Metallic fuel was the original choice in early liquid metal reactor development. Solid technical accomplishments have been accumulating year after year in all aspects of the IFR development program. But as we make technical progress, the ultimate potential offered by the IFR concept as a next generation advanced reactor becomes clearer and clearer. The IFR concept can meet all three fundamental requirements needed in a next generation reactor. This document discusses these requirements: breeding, safety, and waste management. 5 refs., 4 figs

  2. The Integral Fast Reactor (IFR) concept

    International Nuclear Information System (INIS)

    Till, C.E.; Chang, Y.I.

    1989-01-01

    In addition to maintaining the viability of its present commercial nuclear technology, a principal challenge in the US in the 1990s and beyond will be to regain and maintain a position among the world leadership in advanced reactor research and development. In this paper we'll discuss factors which we believe should today provide the rationale and focus for advanced reactor R and D, and we will then review the status of the major US effort, the Integral Fast Reactor (IFR) program

  3. Status of progress in IFR development

    International Nuclear Information System (INIS)

    Chang, Y.I.

    1994-01-01

    The author touches on a number of the issues being addressed in work on the IFR reactor concept development at this time. This technology offers the opportunity to achieve a much more efficient utilization of uranium resources in the process of energy generation. Liquid metal coolant is likely to be a design feature of this type reactor, in part due to the passive safety of this design. Fuel reprocessing, and waste management issues are discussed. This reactor design has the advantage of being much better positioned to minimize concerns about nuclear proliferation issues

  4. Development of IFR pyroprocessing technology

    International Nuclear Information System (INIS)

    Laidler, J.J.; Battles, J.E.; Miller, W.E.; Gay, E.C.

    1993-01-01

    A metallic fuel alloy, nominally U-20Pu-10Zr, is the key element of the IFR fuel cycle. This metallic fuel permits the use of an innovative reprocessing method, known as ''pyoprocessing,'' featuring fused-salt electrorefining of the spent fuel. Electrorefining separates the actinide elements from fission products, without producing a separate stream of plutonium. The fuel product is contaminated with the higher actinides and with a minor amount of rare earth fission products, making it self-protecting and thus diversion-resistant while still perfectly suitable as a fuel material in the fast spectrum of the IFR core

  5. A next-generation reactor concept: The Integral Fast Reactor (IFR)

    International Nuclear Information System (INIS)

    Chang, Y.I.

    1992-01-01

    The Integral Fast Reactor (IFR) is an advanced liquid metal reactor concept being developed at Argonne National Laboratory as reactor technology for the 21st century. It seeks to specifically exploit the inherent properties of liquid metal cooling and metallic fuel in a way that leads to substantial improvements in the characteristics of the complete reactor system, in particular passive safety and waste management. The IFR concept consists of four technical features: (1) liquid sodium cooling, (2) pool-type reactor configuration, (3) metallic fuel, and (4) fuel cycle closure based on pyroprocessing

  6. A next-generation reactor concept: The Integral Fast Reactor (IFR)

    Energy Technology Data Exchange (ETDEWEB)

    Chang, Y.I.

    1992-01-01

    The Integral Fast Reactor (IFR) is an advanced liquid metal reactor concept being developed at Argonne National Laboratory as reactor technology for the 21st century. It seeks to specifically exploit the inherent properties of liquid metal cooling and metallic fuel in a way that leads to substantial improvements in the characteristics of the complete reactor system, in particular passive safety and waste management. The IFR concept consists of four technical features: (1) liquid sodium cooling, (2) pool-type reactor configuration, (3) metallic fuel, and (4) fuel cycle closure based on pyroprocessing.

  7. A next-generation reactor concept: The Integral Fast Reactor (IFR)

    Energy Technology Data Exchange (ETDEWEB)

    Chang, Y.I.

    1992-07-01

    The Integral Fast Reactor (IFR) is an advanced liquid metal reactor concept being developed at Argonne National Laboratory as reactor technology for the 21st century. It seeks to specifically exploit the inherent properties of liquid metal cooling and metallic fuel in a way that leads to substantial improvements in the characteristics of the complete reactor system, in particular passive safety and waste management. The IFR concept consists of four technical features: (1) liquid sodium cooling, (2) pool-type reactor configuration, (3) metallic fuel, and (4) fuel cycle closure based on pyroprocessing.

  8. IFR fuel cycle--pyroprocess development

    International Nuclear Information System (INIS)

    Laidler, J.J.; Miller, W.E.; Johnson, T.R.; Ackerman, J.P.; Battles, J.E.

    1992-01-01

    The Integral Fast Reactor (IFR) fuel cycle is based on the use of a metallic fuel alloy, with nominal composition U-2OPu-lOZr. In its present state of development, this fuel system offers excellent high-burnup capabilities. Test fuel has been carried to burnups in excess of 20 atom % in EBR-II irradiations, and to peak burnups over 15 atom % in FFTF. The metallic fuel possesses physical characteristics, in particular very high thermal conductivity, that facilitate a high degree of passive inherent safety in the IFR design. The fuel has been shown to provide very large margins to failure in overpower transient events. Rapid overpower transient tests carried out in the TREAT reactor have shown the capability to withstand up to 400% overpower conditions before failing. An operational transient test conducted in EBR-II at a power ramp rate of 0.1% per second reached its termination point of 130% of normal power without any fuel failures. The IFR metallic fuel also exhibits superior compatibility with the liquid sodium coolant. Equally as important as the performance advantages offered by the use of metallic fuel is the fact that this fuel system permits the use of an innovative reprocessing method, known as ''pyroprocessing,'' featuring fused-salt electrorefining of the spent fuel. Development of the IFR pyroprocess has been underway at the Argonne National Laboratory for over five years, and great progress has been made toward establishing a commercially-viable process. Pyroprocessing offers a simple, compact means for closure of the fuel cycle, with anticipated significant savings in fuel cycle costs

  9. Update on development of the IFR pyroprocess

    International Nuclear Information System (INIS)

    Burris, L.; Miller, W.E.; Gay, E.C.; Ackerman, J.P.; Tomczuk, Z.; Herceg, J.E.; Kann, W.J.

    1988-01-01

    A pyrochemical process is under development for recovering and recycling fuel discharged from the integral fast reactor (IFR). In the past year, two major changes have been made in this process. First, the halide slagging step previously used for concentrating plutonium bred in the blanket has been eliminated, not because it did not work but because the same purpose can be achieved by electrorefining. The current flow sheet is shown. Now, all of the necessary separations are achieved by electrorefining alone. Second, to make the electrorefining operations sufficiently flexible to provide the necessary separations while accommodating a range of feed compositions, two types of cathodes are employed. One is used for selective removal of uranium for recycle as blanket material, and the other is used for removal of a uranium-plutonium product for recycle as core material. Computer codes based on thermodynamic models have been developed to predict the fate of product elements (uranium and plutonium) and fission products. These show that high recovery of uranium and plutonium and adequate removal of fission products are achievable

  10. The integral fast reactor (IFR) concept: Physics of operation and safety

    International Nuclear Information System (INIS)

    Wade, D.C.; Chang, Y.I.

    1987-01-01

    The IFR concept employs a pool layout, a U/Pu/Zr metal alloy fuel and a closed fuel cycle based on pyrometallurgical reprocessing and injection casting refabrication. The reactor physics issues of designing for inherent safety and for a closed fissile self-sufficient integral fuel cycle with uranium startup and potential actinide transmutation are discussed

  11. The integral fast reactor (IFR) concept: physics of operation and safety

    International Nuclear Information System (INIS)

    Wade, D.C.; Chang, Y.I.

    1987-01-01

    The IFR concept employs a pool layout, a U/Pu/Zr metal alloy fuel and a closed fuel cycle based on pyrometallurgical reprocessing and injection casting refabrication. The reactor physics issues of designing for inherent safety and for a closed fissile self-sufficient integral fuel cycle with uranium startup and potential actinide transmutation are discussed

  12. Progress and status of the integral fast reactor (IFR) development program

    International Nuclear Information System (INIS)

    Chang, Y.I.

    1992-01-01

    This paper discusses the Integral Fast Reactor (IFR) development program, in which the entire reactor system - reactor, fuel cycle, and waste process is being developed and optimized at the same time as a single integral entity. Detailed discussions on the present status of the IFR technology development activities in the areas of fuels, pyroprocessing, safety, core design, and fuel cycle demonstration are also presented

  13. Progress and status of the Integral Fast Reactor (IFR) fuel cycle development

    International Nuclear Information System (INIS)

    Till, C.E.; Chang, Y.I.

    1993-01-01

    The Integral Fast Reactor (IFR) fuel cycle holds promise for substantial improvements in economics, diversion-resistance, and waste management. This paper discusses technical features of the IFR fuel cycle, its technical progress, the development status, and the future plans and directions

  14. Progress and status of the Integral Fast Reactor (IFR) fuel cycle development

    International Nuclear Information System (INIS)

    Till, C.E.; Chang, Y.I.

    1991-01-01

    The Integral Fast Reactor (IFR) fuel cycle holds promise for substantial improvements in economics, diversion-resistance, and waste management. This paper discusses technical features of the IFR fuel cycle, its technical progress, the development status, and the future plans and directions. 10 refs

  15. Progress and status of the Integral Fast Reactor (IFR) fuel cycle development

    International Nuclear Information System (INIS)

    Till, C.E.; Chang, Y.I.

    1991-01-01

    The Integral Fast Reactor (IFR) fuel cycle holds promise for substantial improvements in economics, diversion-resistance, and waste management. This paper discusses technical features of the IFR fuel cycle, its technical progress, the development status, and the future plans and directions. (author)

  16. Progress and status of the Integral Fast Reactor (IFR) fuel cycle development

    Energy Technology Data Exchange (ETDEWEB)

    Till, C.E.; Chang, Y.I.

    1991-01-01

    The Integral Fast Reactor (IFR) fuel cycle holds promise for substantial improvements in economics, diversion-resistance, and waste management. This paper discusses technical features of the IFR fuel cycle, its technical progress, the development status, and the future plans and directions. 10 refs.

  17. Progress and status of the Integral Fast Reactor (IFR) fuel cycle development

    Energy Technology Data Exchange (ETDEWEB)

    Till, C.E.; Chang, Y.I.

    1993-03-01

    The Integral Fast Reactor (IFR) fuel cycle holds promise for substantial improvements in economics, diversion-resistance, and waste management. This paper discusses technical features of the IFR fuel cycle, its technical progress, the development status, and the future plans and directions.

  18. Progress and status of the Integral Fast Reactor (IFR) fuel cycle development

    Energy Technology Data Exchange (ETDEWEB)

    Till, C.E.; Chang, Y.I.

    1993-01-01

    The Integral Fast Reactor (IFR) fuel cycle holds promise for substantial improvements in economics, diversion-resistance, and waste management. This paper discusses technical features of the IFR fuel cycle, its technical progress, the development status, and the future plans and directions.

  19. An empirical examination of factors contributing to the adoption of IFRS in developing countries

    Directory of Open Access Journals (Sweden)

    Aria Farah Mita

    2015-12-01

    Full Text Available This research aims to analyze factors that influence the likelihood of IFRS adoption in developing countries. Research that focuses on the IFRS adoption in developing countries is limited. Developing countries are supposed to get many benefits from the adoption of IFRS as it is a cheap shortcut to improve the quality of financial reporting to attract foreign capital and to finance its development. In addition to macroeconomic factors, this research also examines the influence of institutional factors and the development of local accounting standards. Using the binomial logit regression, the result shows that the regulatory quality of a country positively af-fects the possibility of IFRS adoption in developing countries. It means that the better quality of the regulator in those countries, the higher possibility to fully adopt the IFRS. Furthermore, there is a tendency that the countries will fully adopt the IFRS when they already have local accounting standards that previously referred to international standards. The results imply that the IASB strategy should focus more on cooperation with local regulators or groups of regional cooperation to reach its objective to develop single set of high quality international standard.

  20. Progress and status of the Integral Fast Reactor (IFR) development program

    International Nuclear Information System (INIS)

    Chang, Yoon I.

    1992-01-01

    In the Integral Fast Reactor (IFR) development program, the entire reactor system -- reactor, fuel cycle, and waste process is being developed and optimized at the same time as a single integral entity. The ALMR reactor plant design is being developed by an industrial team headed by General Electric and is presented in a companion paper. Detailed discussions on the present status of the IFR technology development activities in the areas of fuels, pyroprocessing, safety, core design, and fuel cycle demonstration are presented in the other two companion papers that follows this

  1. Progress and status of the Integral Fast Reactor (IFR) development program

    Energy Technology Data Exchange (ETDEWEB)

    Chang, Yoon I.

    1992-04-01

    In the Integral Fast Reactor (IFR) development program, the entire reactor system -- reactor, fuel cycle, and waste process is being developed and optimized at the same time as a single integral entity. The ALMR reactor plant design is being developed by an industrial team headed by General Electric and is presented in a companion paper. Detailed discussions on the present status of the IFR technology development activities in the areas of fuels, pyroprocessing, safety, core design, and fuel cycle demonstration are presented in the other two companion papers that follows this.

  2. Progress and status of the Integral Fast Reactor (IFR) development program

    Energy Technology Data Exchange (ETDEWEB)

    Chang, Yoon I.

    1992-01-01

    In the Integral Fast Reactor (IFR) development program, the entire reactor system -- reactor, fuel cycle, and waste process is being developed and optimized at the same time as a single integral entity. The ALMR reactor plant design is being developed by an industrial team headed by General Electric and is presented in a companion paper. Detailed discussions on the present status of the IFR technology development activities in the areas of fuels, pyroprocessing, safety, core design, and fuel cycle demonstration are presented in the other two companion papers that follows this.

  3. Development of methodology of financial assets accounting in IFRS context

    Directory of Open Access Journals (Sweden)

    V.I. Tsurkanu

    2018-04-01

    Full Text Available In the innovation economy the proportion of resources directed to investment is significantly increasing and therefore the process becomes an integral part of the economic activities of modern organizations. In that situation the organization acquire another type of assets called financial, which differ in their characteristics from tangible and intangible assets. The authors of the present study firstly prove the need for economic interpretation of the financial assets and allocation in the balance their own positions, after the recognition, on the basis of the characteristic of such assets and for accounting and reporting should be assessed. In this context, we reveal methods that can choose the organizations, using business management models implemented by IFRS 9 «Financial instruments» for evaluation of financial assets, depending on their category. Special attention is paid to improving the methodology of accounting for financial assets in accordance with their specific characteristics of recognition and measurement. These issues are investigated not only in theoretical terms, but also on the basis of the comparison of normative and legislative acts of the Republic of Moldova and Ukraine with the regulations of IFRS. In addition, whereas the accounting systems and financial reporting in these countries change in accordance with the requirements of the Directive 2013/34/EU, their impact on the accounting of financial assets is also taken into account. According to the results of the research, drafting conclusions and suggestions are of theoretical nature and are of practical importance.

  4. Plans for the development of the IFR [Integral Fast Reactor] fuel cycle

    International Nuclear Information System (INIS)

    Johnson, T.R.

    1986-01-01

    The Integral Fast Reactor (IFR) is a concept for a self-contained facility in which several sodium-cooled fast reactors of moderate size are located at the same site along with complete fuel-recycle and waste-treatment facilities. After the initial core loading with enriched uranium or plutonium, only natural or depleted uranium is shipped to the plant, and only wastes in final disposal forms are shipped out. The reactors have driver and blanket fuels of uranium-plutonium-zirconium alloys in stainless steel cladding. The use of metal alloy fuels is central to the IFR concept, contributing to the inherent safety of the reactor, the ease of reprocessing, and the relatively low capital and operating costs. Discharged fuels are recovered in a pyrochemical process that consists of two basic steps: an electrolytic process to separate fission products from actinides, and halide slagging to separate plutonium from uranium

  5. Progress and status of the integral fast reactor (IFR) fuel cycle development

    International Nuclear Information System (INIS)

    Till, C.E.; Chang, Y.I.

    1993-01-01

    The Integral Fast Reactor (IFR) fuel cycle holds promise for substantial improvements in economics, diversion-resistance, and waste management. This paper discusses technical features of the IFR fuel cycle, its technical progress, the development status, and the future plans and directions. The Integral Fast Reactor (IFR) fuel cycle, is based on the use of a metallic fuel alloy (U-Pu-Zr) that permits use of an innovative method for processing of spent fuel. This method, a combination of pyrometallurgical and electrochemical processes, has been termed pyroprocessing. It offers the advantages of a simple, compact processing system and limited volumes of stabilized high-level wastes. This translates to an economically viable system that is likely to receive favorable public response, particularly when combined with the other attributes of the Integral Fast Reactor. Substantial progress has been made in the development of the IFR pyroprocessing method. A comprehensive demonstration of the process will soon begin at the Argonne National Laboratory Idaho site, using spent fuel from the EBR-II reactor. An important advantage of the IFR is its ability to recycle fuel in the process of power generation, extending fuel resources by a considerable amount and assuring the continued viability of nuclear power stations by reducing dependence on external fuel supplies. Pyroprocessing is the means whereby the recycle process is accomplished. It can also be applied to the recovery of fuel constituents from spent fuel generated in the process of operation of conventional light water reactor power plants, offering the means to recover the valuable fuel resources remaining in that material

  6. FAIR VALUE MEASUREMENT UNDER IFRS 13

    Directory of Open Access Journals (Sweden)

    COZMA IGHIAN DIANA

    2015-07-01

    Full Text Available The IFRS 13, „Fair Value Measurement”, was first published in May 2011 and it applies to annual reporting periods that begin on or after January 1st 2013; this standard comes as a result of shared efforts on the part of the IASB and the FASB to develop a convergent framework regarding fair value measurement. The main purpose of this paper is to describe the main provisions of the IFRS 13 regarding fair value measurement, with a special emphasis on key concepts found throughout the standard, which refer to the principal market, the most advantageous market, the highest and best use, valuation techniques, and value hierarchy.

  7. Integral Fast Reactor concept

    International Nuclear Information System (INIS)

    Till, C.E.; Chang, Y.I.

    1986-01-01

    The Integral Fast Reactor (IFR) is an innovative LMR concept, being developed at Argonne National Laboratory, that fully exploits the inherent properties of liquid metal cooling and metallic fuel to achieve breakthroughs in economics and inherent safety. This paper describes key features and potential advantages of the IFR concept, technology development status, fuel cycle economics potential, and future development path

  8. Integral Fast Reactor concept

    Energy Technology Data Exchange (ETDEWEB)

    Till, C.E.; Chang, Y.I.

    1986-01-01

    The Integral Fast Reactor (IFR) is an innovative LMR concept, being developed at Argonne National Laboratory, that fully exploits the inherent properties of liquid metal cooling and metallic fuel to achieve breakthroughs in economics and inherent safety. This paper describes key features and potential advantages of the IFR concept, technology development status, fuel cycle economics potential, and future development path.

  9. IMPLEMENTATION OF IFRS IN UKRAINE AS AN INCENTIVE FOR BUSINESS DEVELOPMENT

    Directory of Open Access Journals (Sweden)

    O. Kirey

    2014-09-01

    Full Text Available The article is concerned with generalization of domestic experience to apply the International Financial Reporting Standards (IFRS, particularly, influence of new accounting practice on national business attractiveness in the domestic and international capital markets, condition of information and methodological support of micro- and macroeconomic management. The main hindrances to implement IFRS principles in domestic business environment are determined.

  10. The Integral Fast Reactor concept

    International Nuclear Information System (INIS)

    Till, C.E.; Chang, Y.I.

    1986-01-01

    The Integral Fast Reactor (IFR) is an innovative LMR concept, being developed at Argonne National Laboratory, that exploits the inherent properties of liquid metal cooling and metallic fuel to achieve breakthroughs in economics and inherent safety. This paper describes the key features and potential advantages of the IFR concept, its technology development status, fuel cycle economics potential, and its future development path

  11. The possible ways to IFRS (International Financial Reporting Standards for SME (Small and Medium sized Entities development

    Directory of Open Access Journals (Sweden)

    Hana Bohušová

    2007-01-01

    Full Text Available The most business entities in Europe are small or medium-sized enterprises (SME, which have a legal obligation to prepare financial statements in accordance with a set of accounting principles accepted in their country. Those statements are available to creditors, suppliers, and national governments but they could be badly understandable to creditors, suppliers and subjects in other countries. This is a great obstacle of their activities in the EU internal market. The existence of 27 different national accounting systems in the EU can be held for the most important obstacle.There are many ways how to develop compatible accounting standards for SMEs but the most significant activity in this field is the research project of IASB (International Accounting Standards Board. IASB has developed IFRS (International Financial Reporting Standards. Even though IFRS are suitable for all enterprises, their application in case of SMEs would be very expensive and could significantly increase compliance costs of taxation. This development has not been finished yet and there are still some problems which need to be solved before the introduction of accounting standards to the public. The research has shown that IFRS for SMEs should be used mainly by the entities which do not have public accountability – i.e. that its equities are not publicly traded and do not hold assets in a fiduciary capacity for a broad group of outsiders. This paper discusses those IFRS modifications, which should be done in case of SMEs.

  12. IFRS 9 for financial institutions : the case for IFRS and FinRep-taxonomies : a conceptual gap analysis

    OpenAIRE

    Beerbaum, Dirk; Piechocki, Maciej

    2017-01-01

    Manuscript Type: Theoretical Main topic: A tsunami of regulations since the 2013 financial crisis is steering toward’s Europe’s financial service sector. At the same time the accounting standard for financial institutions’ core products the financial instruments will be changing. As disclosures according to IFRS 9 become mandatory by 2018, the existing IFRS Taxonomy for IFRS 9 already developed by the IFRS Foundation, represents a suitable and objective framework to assess IFRS 9 impact on di...

  13. Integral Fast Reactor concept inherent safety features

    International Nuclear Information System (INIS)

    Marchaterre, J.F.; Sevy, R.H.; Cahalan, J.E.

    1986-01-01

    The Integral Fast Reactor (IFR) is an innovative liquid-metal-cooled reactor concept being developed at Argonne National Laboratory. The two major goals of the IFR development effort are improved economics and enhanced safety. The design features that together fulfill these goals are: (1) a liquid metal (sodium) coolant, (2) a pool-type reactor primary system configuration, (3) an advanced ternary alloy metallic fuel, and (4) an integral fuel cycle. This paper reviews the design features that contribute to the safety margins inherent to the IFR concept. Special emphasis is placed on the ability of the IFR design to accommodate anticipated transients without scram (ATWS)

  14. The IFR status and prospects

    International Nuclear Information System (INIS)

    Till, C.E.

    1992-01-01

    The integral fast reactor (IFR) concept consists of a metal-fueled, liquid-metal-cooled fast reactor with its associated pyrometallurgical recovery and recycle of plutonium and higher actinides. The feasibility and operational stability of a liquid-metal-cooled fast reactor has been amply demonstrated in many countries. A comprehensive understanding of the irradiation effects on metal fuels permits extremely high fuel burnup without failures. Interest in the IFR concept grew rapidly when (in 1986) the benign response of the IFR was demonstrated by deliberately putting Experimental Breeder Reactor II (EBR-II) through unprotected loss-of-flow and loss-of-heat-sink transients; these transients were comfortably controlled by the inherent feedback of the system

  15. The International Politics of IFRS Harmonization

    OpenAIRE

    Ramanna, Karthik

    2013-01-01

    The globalization of accounting standards as seen through the proliferation of IFRS worldwide is one of the most important developments in corporate governance over the last decade. I offer an analysis of some international political dynamics of countries' IFRS harmonization decisions. The analysis is based on field studies in three jurisdictions: Canada, China, and India. Across these jurisdictions, I first describe unique elements of domestic political economies that are shaping IFRS polici...

  16. IFR fuel cycle

    International Nuclear Information System (INIS)

    Battles, J.E.; Miller, W.E.; Lineberry, M.J.; Phipps, R.D.

    1992-01-01

    The next major milestone of the IFR program is engineering-scale demonstration of the pyroprocess fuel cycle. The EBR-II Fuel Cycle Facility has just entered a startup phase, which includes completion of facility modifications and installation and cold checkout of process equipment. This paper reviews the development of the electrorefining pyroprocess, the design and construction of the facility for the hot demonstration, the design and fabrication of the equipment, and the schedule and initial plan for its operation

  17. Development of the common standard for revenue recording as a part of the US GAAP and IAS/IFRS systems convergence

    Directory of Open Access Journals (Sweden)

    Hana Bohušová

    2009-01-01

    Full Text Available The most significant difference between US GAAP and IFRSs is in the area of general approach. IFRSs are based on basic accounting principles1 with limited application guidance, US GAAPs are based especially on rules with specific application guidance. FASB and IASB initiated their joint project on revenue recording to converge IFRS and US GAAP in this area. The main objective of this paper is comparative analysis of revenue recognition under both systems, evaluation of the most significant differences in revenue recognition and measurements as a starting point for the preparation of the new general standard for revenue recognition and the new approach to the revenue recognition development.In this paper, the current approaches to revenue recognition under both systems are compared. The most significant difference is the general approach to revenue recognition. There is the Conceptual Framework where revenue is defined, two standards on revenue recognition and interpretations concerning revenue recognition and measurement in the IAS/IFRS. On the other hand, there are many standards and guidance concerning revenue in the US GAAP. Revenue is defined in the Statements of Financial Accounting concepts (CON 5, CON 6. There is not any general standard for revenue recognition under the US GAAP. The most significant differences in revenue recognition concern the long-term contracts and deferred payments. Despite this difference, there are many similarities between both systems.Based on the results of the comparative analysis which was done in the paper, a new approach for re­ve­nue recognition based on principles for the new general standard for revenue recognition common for both systems is being developed.

  18. The integral fast reactor concept

    International Nuclear Information System (INIS)

    Chang, Yoon I.; Marchaterre, J.F.

    1987-01-01

    The Integral Fast Reactor (IFR) is an innovative liquid metal reactor concept being developed at Argonne National Laboratory. It seeks to specifically exploit the inherent properties of liquid metal cooling and metallic fuel in a way that leads to substantial improvements in the characteristics of the complete reactor system. The IFR concept consists of four technical features: (1) liquid sodium cooling, (2) pool-type reactor configuration, (3) metallic fuel, and (4) an integral fuel cycle, based on pyrometallurgical processing and injection-cast fuel fabrication, with the fuel cycle facility collocated with the reactor, if so desired. This paper gives a review of the IFR concept

  19. ANALYSIS OF THE CONSTITUENTS’ PARTICIPATION IN THE DEVELOPMENT OF THE 1ST PHASE OF IFRS 9 “FINANCIAL INSTRUMENTS”

    Directory of Open Access Journals (Sweden)

    HUIAN MARIA CARMEN

    2013-02-01

    Full Text Available The paper examines the level of involvement of all major stakeholder groups in the development of IFRS 9 “Financial Instruments” – Phase 1 through the submission of comment letters on the ED/2009/7 and also their level of support/opposition for the aforementioned ED. In addition, it keeps track of the degree in which the respondents’ concerns and complaints were integrated in the final standard. The findings confirmed the ever-growing interest in the subject of accounting for financial instruments. The huge number of comment letters submitted by all stakeholder interest groups from all over the world highlighted that fact. Europeans, financial institutions and their trade associations (users reacted the most by sending the largest number of letters. Content analysis of the comment letters analyzed in this paper revealed split views over the ED between supporters and opponents. All respondents disapproved the proposals to a certain extent (with higher level of disagreement from financial institutions and Europeans, but they also displayed strong and widespread support for certain proposals/questions. Moreover, there was a satisfactory level of integration of the respondents’ opinions and positions in the final version of IFRS 9.

  20. The Connection between IAS/IFRS and Social Responsibility

    Directory of Open Access Journals (Sweden)

    Stefano AMELIO

    2016-05-01

    Full Text Available The aim of the paper is to evaluate the degree of social responsibility arising from the statement of comprehensive income prepared according to IAS/IFRS, to demonstrate whether the values obtained from prospects and from the calculation of the indicators are sufficient to analyze the Company's performance from the perspective of social responsibility and sustainable value or not. In order to achieve the objective of harmonization, the European Union adopted the IAS/IFRS developed by the International Accounting Standards Board (IASB. The research is divided into two sections and the approach used is mainly theoretical and qualitative. In the first part, the financial statements to be prepared according to IAS 1 and IAS 7 and, in particular, the so called statement of profit or loss and other comprehensive income for the period are analyzed by underling the function of the same and by presenting some financial performance indicators. Then, the research highlights how these values obtained are not useful to communicate the company's strategy in terms of social responsibility and sustainable value. In the second part the analyses exposes the concept of social balance. According to the social responsibility view the IAS/IFRS financial statements should be accompanied by the social balance. It becomes crucial to complete the set of financial statements stated from IAS 1 with a social balance as well as the same IAS 1 contemplates. For this reason it is possible to say that the connection between IAS/IFRS and social responsibility is weak.

  1. The design rationale of the Integral Fast Reactor (IFR)

    International Nuclear Information System (INIS)

    Wade, D.C.; Hill, R.N.

    1997-01-01

    The Integral Fast Reactor (IFR) concept has been developed over the last ten years to provide technical solutions to perceptual concerns associated with nuclear power. Beyond the traditional advanced reactor objectives of increased safety, improved economy and more efficient fuel utilization, the IFR is designed to simplify waste disposal and increase resistance to proliferation. Only a fast reactor with an efficient recycle technology can provide for total consumption of actinides. The basic physics governing reactor design dictates that, for efficient recycle, the fuel form should be limited in burnup only by radiation damage to fuel cladding. The recycle technology must recover essentially all actinides. In a fast reactor, not all fission products need to be removed from the recycled fuel, and there is no need to produce pure plutonium. Recovery, recycle, and ultimate consumption of all actinides resolves several waste-disposal concerns. The IFR can be configured to achieve safe passive response to any of the traditional postulated reactor accident initiators, and can be configured for a variety of power output levels. Passive heat removal is achieved by use of a large inventory sodium coolant and a physical configuration that emphasizes natural circulation. An IFR can be designed to consume excess fissile material, to produce a surplus, or to maintain inventory. It appears that commercial designs should be economically competitive with other available alternatives. (author)

  2. Development of numerical concepts

    Directory of Open Access Journals (Sweden)

    Sabine Peucker

    2013-06-01

    Full Text Available The development of numerical concepts is described from infancy to preschool age. Infants a few days old exhibit an early sensitivity for numerosities. In the course of development, nonverbal mental models allow for the exact representation of small quantities as well as changes in these quantities. Subitising, as the accurate recognition of small numerosities (without counting, plays an important role. It can be assumed that numerical concepts and procedures start with insights about small numerosities. Protoquantitative schemata comprise fundamental knowledge about quantities. One-to-one-correspondence connects elements and numbers, and, for this reason, both quantitative and numerical knowledge. If children understand that they can determine the numerosity of a collection of elements by enumerating the elements, they have acquired the concept of cardinality. Protoquantitative knowledge becomes quantitative if it can be applied to numerosities and sequential numbers. The concepts of cardinality and part-part-whole are key to numerical development. Developmentally appropriate learning and teaching should focus on cardinality and part-part-whole concepts.

  3. Safety analysis of IFR fuel processing in the Argonne National Laboratory Fuel Cycle Facility

    International Nuclear Information System (INIS)

    Charak, I; Pedersen, D.R.; Forrester, R.J.; Phipps, R.D.

    1993-01-01

    The Integral Fast Reactor (IFR) concept developed by Argonne National Laboratory (ANL) includes on-site processing and recycling of discharged core and blanket fuel materials. The process is being demonstrated in the Fuel Cycle Facility (FCF) at ANL's Idaho site. This paper describes the safety analyses that were performed in support of the FCF program; the resulting safety analysis report was the vehicle used to secure authorization to operate the facility and carry out the program, which is now under way. This work also provided some insights into safety-related issues of a commercial IFR fuel processing facility. These are also discussed

  4. Actinide recycle potential in the IFR [Integral Fast Reactor

    International Nuclear Information System (INIS)

    Chang, Y.I.

    1989-01-01

    Rising concern about the greenhouse effect reinforces the need to reexamine the question of a next-generation reactor concept that can contribute significantly toward substitution for fossil-based energy generation. Even with only the nuclear capacity on-line today, world-wide reasonably assured uranium resources would last for only about 50 years. If nuclear is to make a significant contribution, breeding is a fundamental requirement. Uranium resources can then be extended by two orders of magnitude, making nuclear essentially a renewable energy source. The key technical elements of the IFR concept are metallic fuel and fuel cycle technology based on pyroprocessing. Pyroprocessing is radically different from the conventional PUREX reprocessing developed for the LWR oxide fuel. Chemical feasibility of pyroprocessing has been demonstrated. The next major step in the IFR development program will be the full-scale pyroprocessing demonstration to be carried out in conjunction with EBR-II. IFR fuel cycle closure based on pyroprocessing can also have a dramatic impact on the waste management options, and in particular on the actinide recycling. 6 figs

  5. Integral fast reactor concept inherent safety features

    International Nuclear Information System (INIS)

    Marchaterre, J.F.; Sevy, R.H.; Cahalan, J.E.

    1987-01-01

    The Integral Fast Reactor (IFR) is an innovative liquid-metal-cooled reactor concept being developed at Argonne National Laboratory. The two major goals of the IFT development effort are improved economics and enhanced safety. The design features that together fulfill these goals are: 1) a liquid metal (sodium) coolant, 2) a pool-type reactor primary system configuration, 3) an advanced ternary alloy metallic fuel, and 4) an integral fuel cycle. This paper reviews the design features that contribute to the safety margins inherent to the IFR concept. Special emphasis is placed on the ability of the IFR design to accommodate anticipated transients without scram (ATWS)

  6. Podnikové kombinace podle IFRS

    OpenAIRE

    Bazyuk, Ulyana

    2011-01-01

    The thesis is focused on the process and progress of business combinations under both IFRS and in accordance with Czech legislation. The first part describes the history of the business combination, their origin, development, and gradual changes from the past to the present. The following part focuses on the process and the types of transactions with companies under Czech legislation. The last chapter is focused on the differences and form IFRS and Czech legislation.

  7. Development concept plan

    International Nuclear Information System (INIS)

    1992-06-01

    The following management objectives for New River Gorge National River relate to the Kaymoor site to: Preserve coal mining, railroad, and other historic resources that best illustrate park significance; Develop a system of land- and water-based recreation opportunities that allow visitors to experience the park's resources to the extent that natural, cultural, and scenic values are not imparied; and Work with the community to the extent possible to help it maximize economic benefits related to park development without impairing key resources. The Development Concept Plant outlining a plan of development for Kaymoor is a part of a larger emphasis by the National Park Service to identify and develop significant coal-related historic and cultural resources in southern West Virginia in cooperation with the West Virginia State Historic Preservation Office

  8. PRSEUS Structural Concept Development

    Science.gov (United States)

    Velicki, Alex; Jegley, Dawn

    2014-01-01

    A lighter, more robust airframe is one of the key technological advancements necessary for the successful launch of any large next-generation transport aircraft. Such a premise dictates that considerable improvements beyond current state-of-the-art aluminum structures is needed, and that improvements of this magnitude will require an extensive use of composite materials that are not only lightweight, but also economical to produce. To address this challenge, researchers at NASA and The Boeing Company are developing a novel structural concept called the Pultruded Rod Stitched Efficient Unitized Structure (PRSEUS) under the Environmentally Responsible Aviation (ERA) Project. It is an integrally stiffened panel concept that is stitched together and designed to maintain residual load-carrying capabilities under a variety of damage scenarios. In addition to improved structural performance, an important facet of this unique arrangement of stitched carbon fibers is its innovative manufacturing method that has the potential to lower fabrication costs by eliminating fasteners and autoclave cures. The rationale and development status for this new approach forms the basis of the work described in this paper. The test specimens described herein were fabricated, or are currently being fabricated, by The Boeing Company, while the structural analyses and testing tasks are being performed by NASA and Boeing personnel.

  9. The IFR process: beyond the specialist workshop | Louw | African ...

    African Journals Online (AJOL)

    The process of determining Instream Flow Requirements (IFRs) has been well developed to the point at which an IFR table which quantifies the temporal distribution of discharge, upon which the modified flow regime is based, is produced. During the last three years, the process has been further developed by linking the ...

  10. The Design and Implementation of an Enlivened IFRS Course

    Science.gov (United States)

    Holtzblatt, Mark; Tschakert, Norbert

    2010-01-01

    In the Spring/2009 semester, with the financial support of a PricewaterhouseCoopers IFRS Ready Grant, a new course was developed that focused on International Financial Reporting Standards (IFRS). The course design goal was to choose the optimal combination of pedagogical tools and topics to create an effective, engaging and stimulating course…

  11. Mass tracking and material accounting in the integral fast reactor (IFR)

    International Nuclear Information System (INIS)

    Orechwa, Y.; Adams, C.H.; White, A.M.

    1991-01-01

    This paper reports on the Integral Fast Reactor (IFR) which is a generic advanced liquid metal cooled reactor concept being developed at Argonne National Laboratory. There are a number of technical features of the IFR which contribute to its potential as a next-generation reactor. These are associated with large safety margins with regard to off-normal events involving the heat transport system, and the use of metallic fuel which makes possible the utilization of innovative fuel cycle processes. The latter feature permits fuel cycle closure with compact, low-cost reprocessing facilities, collocated with the reactor plant. These primary features are being demonstrated in the facilities at ANL-West, utilizing Experimental Breeder Reactor II and the associated Fuel Cycle Facility (FCF) as an IFR prototype. The demonstration of this IFR prototype includes the design and implementation of the Mass-tracking System (MTG). In this system, data from the operations of the FCF, including weights and batch-process parameters, are collected and maintained by the MTG running on distributed workstations

  12. Mass tracking and material accounting in the Integral Fast Reactor (IFR)

    International Nuclear Information System (INIS)

    Orechwa, Y.; Adams, C.H.; White, A.M.

    1991-01-01

    The Integral Fast Reactor (IFR) is a generic advanced liquid metal cooled reactor concept being developed at Argonne National Laboratory (ANL). There are a number of technical features of the IFR which contribute to its potential as a next-generation reactor. These are associated with large safety margins with regard to off-normal events involving the heat transport system, and the use of metallic fuel which makes possible the utilization of innovative fuel cycle processes. The latter feature permits fuel cycle closure the compact, low-cost reprocessing facilities, collocated with the reactor plant. These primary features are being demonstrated in the facilities at ANL-West, utilizing Experimental Breeder Reactor 2 and the associated Fuel Cycle Facility (FCF) as an IFR prototype. The demonstration of this IFR prototype includes the design and implementation of the Mass-Tracking System (MTG). In this system, data from the operations of the FCF, including weights and batch-process parameters, are collected and maintained by the MTG running on distributed workstations. The components of the MTG System include: (1) an Oracle database manager with a Fortran interface, (2) a set of MTG ''Tasks'' which collect, manipulate and report data, (3) a set of MTG ''Terminal Sessions'' which provide some interactive control of the Tasks, and (4) a set of servers which manage the Tasks and which provide the communications link between the MTG System and Operator Control Stations, which control process equipment and monitoring devices within the FCF

  13. IFRS 9 implementation in banks and macroeconomic scenarios: Some methodological aspects

    Directory of Open Access Journals (Sweden)

    Brković Milan

    2017-01-01

    Full Text Available The International Financial Reporting Standard 9 - IFRS is another one in the series of global level initiatives undertaken with a view to fixing the consequences of the global economic and financial crisis, and preventing the future negative developments caused by inadequate recognition and presentation of credit losses on the part of banks. The IFRS 9 also represents a significant shift in relation to traditional accounting, given that it introduced the concept of expected credit losses to replace the concept of occurred credit losses. This task cannot be fulfilled by the traditional and conservative accounting without involving the macroeconomic assessment models, i.e. macroeconomic scenarios. This paper aims to highlight some specific methodological rudiments in macroeconomic analyses and forecasts as inputs for the accounting recognition and presentation of expected credit losses.

  14. IFRS9 - rahoitusinstrumentit

    OpenAIRE

    Ojanen, Valtteri

    2012-01-01

    Työssäni on tarkoitus tutkia, miten IFRS9 tulee vaikuttamaan tilinpäätöksen laadintaan ja sitä kautta finanssialan yrityksen tilinpäätöksen lukuihin. Työssä on myös tarkoitus tuoda esiin esimerkiksi finanssivalvonnan ja tilintarkastajien näkökannat, jolloin pystytään tuomaan erilaisten toimijoiden näkökulmia. Lähtökohtana ovat pohjatiedot omasta IFRS opinnäytetyöstä ja se päälle sitten tiedot, jotka olen kerännyt työtä tehdessä. Työn tutkimusosio toteutetaan haastattelemalla yksittäisiä ...

  15. IFRS 9 Luottotappiot ja Arvonalentumiset

    OpenAIRE

    Lanteri, Päivi

    2016-01-01

    IFRS tilinpäätös on kansainvälinen tilinpäätösstandardi, jonka mukaan julkisesti noteeratut osakeyhtiöt laativat tilinpäätöksensä. IFRS tilinpäätöksen tarkoituksena on palvella mahdollisimman hyvin sijoittajia, antaen vertailukelpoista tilinpäätösinformaatiota. IFRS tilinpäätös normisto koostuu standardeista, jotka määrittelevät taseen ja tuloslaskelman vähimmäiserittelyt. Standardeja kehittelee ja asettaa IASB (International Accounting Standards Board) yhteistyössä IFRS Foundation –organisaa...

  16. Financial Reporting Through IFRS

    OpenAIRE

    Doina Maria Tilea; Vasile Bleotu; Alexandra Ana Maria Serban

    2013-01-01

    Financial reporting using the latest version of IFRS (2011), a result of the IASB research in cooperation with the standardizers of the national accounting standards in order to achieve convergence in accounting standards around the world on the one hand, and on the other hand to provide a set of highly qualitative global accounting standards, requires transparent and comparable information of general purpose financial statements.

  17. IFR electrorefining process

    International Nuclear Information System (INIS)

    Kim, S. B.

    1997-01-01

    A metallic fuel alloy, which is a key element of the IFR fuel cycle, permits the use of pyrochemical processing of the spent fuel. Electrorefining with molten salt electrolytes is a key step in the pyroprocess because the actinides are recovered, separated from the fission products present in the spent fuel in this operation and then recycled for use as fuel. Chemical and electrochemical aspects of the electrorefining method is to be described. (author)

  18. IFRS IN ROMANIAN BANKING SYSTEM. LIMITS AND CHALLENGES

    Directory of Open Access Journals (Sweden)

    Inesa TOFANICA

    2017-07-01

    Full Text Available In our globalized world, accounting has followed the trend and it has imposed comparability norms in order to adjust to everyday economic transactions. The International Financial Reporting Standards are a set of accounting standards developed by a non-profit organization called IASB (International Accounting Standards Board. This set of standards is applied in many countries all over the world, and Romania is one of them. The advantages of IFRS are well known and recognized, but the path of IFRS adoption is not always smooth. This paper aims to present the limits and the challenges encountered by the companies which apply IFRS in their financial reports.

  19. Fuel cycle and waste management demonstration in the IFR Program

    International Nuclear Information System (INIS)

    Lineberry, M.J.; Phipps, R.D.; Benedict, R.W.; Laidler, J.J.; Battles, J.E.; Miller, W.E.

    1992-01-01

    Argonne's National Laboratory's Integral Fast Reactor (IFR) is the main element in the US advanced reactor development program. A unique fuel cycle and waste process technology is being developed for the IFR. Demonstration of this technology at engineering scale will begin within the next year at the EBR-II test facility complex in Idaho. This paper describes the facility being readied for this demonstration, the process to be employed, the equipment being built, and the waste management approach

  20. IFRS 8 – OPERATING SEGMENTS

    Directory of Open Access Journals (Sweden)

    BOCHIS LEONICA

    2009-05-01

    Full Text Available Segment reporting in accordance with IFRS 8 will be mandatory for annual financial statements covering periods beginning on or after 1 January 2009. The standards replaces IAS 14, Segment Reporting, from that date. The objective of IFRS 8 is to require

  1. SUSTAINABLE DEVELOPMENT, A MULTIDIMENSIONAL CONCEPT

    Directory of Open Access Journals (Sweden)

    TEODORESCU ANA MARIA

    2015-06-01

    Full Text Available Sustainable development imposed itself as a corollary of economic term "development". Sustainable development is meant to be the summation of economic, environmental and social considerations for the present and especially for the future. The concept of sustainable development plays an important role in european and global meetings since 1972, the year it has been set for the first time. Strategies necessary to achieve the objectives of sustainable development have been developed, indicators meant to indicate the result of the implementation of policies have been created, national plans were oriented towards achieving the proposed targets. I wanted to highlight the multidimensional character of the concept of sustainable development. Thus, using specialized national and international literature, I have revealed different approaches of one pillar to the detriment of another pillar depending on the specific field. In the different concepts of sustainable development, the consensus is undoubtedly agreed on its components: economic, social, environmental. Based on this fact, the concept of sustainability has different connotations depending on the specific content of each discipline: biology, economics, sociology, environmental ethics. The multidimensional valence of sustainable development consists of three pillars ability to act together for the benefit of present and future generations. Being a multidimensional concept, importance attached to a pillar over another is directed according to the particularities of each field: in economy profit prevails, in ecology care of natural resources is the most important, the social aims improving human living conditions. The challenge of sustainable development is to combine all the economic, environmental and social benefits and the present generation to come. Ecological approach is reflected in acceptance of limited natural resources by preserving natural capital. In terms of the importance of

  2. Basic Concepts of CNS Development.

    Science.gov (United States)

    Nowakowski, R. S.

    1987-01-01

    The goals of this review are to: (1) provide a set of concepts to aid in the understanding of complex processes which occur during central nervous system (CNS) development; (2) illustrate how they contribute to our knowlege of adult brain anatomy; and (3) delineate how modifications of normal developmental processes may affect the structure and…

  3. An empirical study on the influence of IFRS and regulations on the quality of financial reporting of isted companies in a developing country

    Directory of Open Access Journals (Sweden)

    Wadesango, N.

    2016-11-01

    Full Text Available This research sought to establish if International Accounting Standards (IAS, International Financial Reporting Standards (IFRS and regulations in Zimbabwe have been associated with increased financial reporting quality for listed companies. The study adopted mixed research approach. Questionnaires and unstructured interviews were used as research instruments to collect primary data. Content analysis was also adopted to triangulate the results. Target population was the listed companies in Zimbabwe. The study found a significant negative relationship between voluntary adoption of IFRS and earnings management of listed companies in Zimbabwe. The negative relationship may indicate that IFRS does not promote earnings management for voluntary adopters, thereby implying an increased financial reporting quality. It is recommended that top management, external auditors and regulators being the key players in standards, should work together and tighten compliance so that impact of IFRS could be felt more

  4. Theoretical and computational analysis of IFR beam transport on curved channels

    International Nuclear Information System (INIS)

    Rienstra, W.W.

    1987-01-01

    With the successful demonstration at Sandia National Laboratory and at Lawrence Livermore Laboratory of ion focused regime (IFR) electron beam guiding in accelerators there has developed interest in using IFR channels to steer beams along curved paths. The authors report the calculations of the expected emittance growth from such channels and the results of the TRACKER code simulations of IFR steering with the assistance of strong focus sector magnets

  5. Design of an intelligent materials data base for the IFR

    International Nuclear Information System (INIS)

    Mikaili, R.; Lambert, J.D.B.; Orth, T.D.

    1992-01-01

    In the development of the integral fast reactor (IFR) concept, there is a consensus that materials considerations are an important part of the reactor design, operation, and maintenance and that materials performance is central to liquid-metal reactor reliability and safety. In the design of the IRF materials data base, artificial intelligence techniques are being used to ensure efficient control of information. Intelligent control will provide for the selection of menus to be displayed, efficient data-base searches, and application-dependent guidance through the data base. The development of the IRF data base has progressed to the point of (a) completing the design of the data-base architecture and tables, (b) installing computer hardware for storing large amounts of data, (c) outlining strategies for data transferal, and (d) identifying ways to validate and secure the integrity of data

  6. Space Mission Concept Development Using Concept Maturity Levels

    Science.gov (United States)

    Wessen, Randii R.; Borden, Chester; Ziemer, John; Kwok, Johnny

    2013-01-01

    Over the past five years, pre-project formulation experts at the Jet Propulsion Laboratory (JPL) has developed and implemented a method for measuring and communicating the maturity of space mission concepts. Mission concept development teams use this method, and associated tools, prior to concepts entering their Formulation Phases (Phase A/B). The organizing structure is Concept Maturity Level (CML), which is a classification system for characterizing the various levels of a concept's maturity. The key strength of CMLs is the ability to evolve mission concepts guided by an incremental set of assessment needs. The CML definitions have been expanded into a matrix form to identify the breadth and depth of analysis needed for a concept to reach a specific level of maturity. This matrix enables improved assessment and communication by addressing the fundamental dimensions (e.g., science objectives, mission design, technical risk, project organization, cost, export compliance, etc.) associated with mission concept evolution. JPL's collaborative engineering, dedicated concept development, and proposal teams all use these and other CML-appropriate design tools to advance their mission concept designs. This paper focuses on mission concept's early Pre-Phase A represented by CMLs 1- 4. The scope was limited due to the fact that CMLs 5 and 6 are already well defined based on the requirements documented in specific Announcement of Opportunities (AO) and Concept Study Report (CSR) guidelines, respectively, for competitive missions; and by NASA's Procedural Requirements NPR 7120.5E document for Projects in their Formulation Phase.

  7. IFR starts to burn up weapons-grade material

    International Nuclear Information System (INIS)

    Anon.

    1994-01-01

    With funding from different parts of the federal government, the Integral Fast Reactor (IFR) project has survived into fiscal year 1994 and is now embarking on a demonstration of how this type of liquid-metal-cooled reactor (LMR) can be used to burn fuel derived from weapons-grade plutonium. This month, an assembly made from weapons-grade material is to be loaded into Experimental Breeder Reactor-II in Idaho, which is serving as the prototype for the IFR concept. Although FY 1994 work is being funded by the DOE, this particular examination of plutonium burnup is backed by the Department of Defense

  8. Recycle of LWR actinides to an IFR

    International Nuclear Information System (INIS)

    Pierce, R.D.; Ackerman, J.P.; Johnson, G.K.; Mulcahey, T.P.; Poa, D.S.

    1991-01-01

    Large quantities of actinide elements are present in irradiated light water reactor fuel that is stored throughout the world. Because of the high fission to capture ratio for the transuranium (TRU) elements with the high energy neutrons in metal-fueled integral fast reactors (IFR), that reactor can consume these elements effectively. The stored fuel may represent valuable resource for the expanding application of fast power reactors. In addition, the removal of TRU elements from spent LWR fuel has the potential for increasing the capacity of high level waste facilities by reducing the heat load and may increase the margin of safety in meeting licensing requirement. Argonne National Laboratory is developing a pyrochemical process, which is compatible with the IFR fuel cycle for the recovery of TRU elements from LWR fuel. The proposed product is a metallic actinide ingot, which can be introduced into the electrorefining step of the IFR process. Two pyrochemical processes, that is, salt transport process and blanket processing study, are discussed in this paper. Also the experimental studies are reported. (K.I.)

  9. Integrating the fuel cycle at IFR [Integral Fast Reactor

    International Nuclear Information System (INIS)

    Till, C.E.; Chang, Y.I.

    1992-01-01

    During the past few years Argonne National Laboratory has been developing the Integral Fast Reactor (IFR), an advanced liquid metal reactor. Much of the IFR technology stems from Argonne National Laboratory's experience with the Experimental Breeder Reactors, EBR 1 and 2. The unique aspect of EBR 2 is its success with high-burnup metallic fuel. Irradiation tests of the new U-Pu-Zr fuel for the IFR have now reached a burnup level of 20%. The results to date have demonstrated excellent performance characteristics of the metallic fuel in both steady-state and off-normal operating conditions. EBR 2 is now fully loaded with the IFR fuel alloys and fuel performance data are being generated. In turn, metallic fuel becomes the key factor in achieving a high degree of passive safety in the IFR. These characteristics were demonstrated dramatically by two landmark tests conducted at EBR 2 in 1986: loss of flow without scram; and loss of heat sink without scram. They demonstrated that the combination of high heat conductivity of metallic fuel and thermal inertia of the large sodium pool can shut the reactor down during potentially severe accidents without depending on human intervention or the operation of active engineered components. The IFR metallic fuel is also the key factor in compact pyroprocessing. Pyroprocessing uses high temperatures, molten salt and metal solvents to process metal fuels. The result is suitable for fabrication into new fuel elements. Feasibility studies are to be conducted into the recycling of actinides from light water reactor spent fuel in the IFR using the pyroprocessing approach to extract the actinides (author)

  10. IFRS Adoption and Accounting Quality: A Review

    OpenAIRE

    Duarte, Ana; Saur- Amaral, Irina; Azevedo, Graça

    2015-01-01

    Literature on IFRS adoption by countries concerning high quality, understandable and applicable IFRS in order to be worldwide accepted has generated a pertinent discussion, since the results presented in the literature are not unanimous on the adoption of IFRS and accounting quality. Soderstrom and Sun (2007) analyzed a research published in leading accounting journals selected from 1990’s on the consequences of IFRS adoption and found that the determinants of accounting quality after the ado...

  11. EBR-2 [Experimental Breeder Reactor-2], IFR [Integral Fast Reactor] prototype testing programs

    International Nuclear Information System (INIS)

    Lehto, W.K.; Sackett, J.I.; Lindsay, R.W.; Planchon, H.P.; Lambert, J.D.B.

    1990-01-01

    The Experimental Breeder Reactor-2 (EBR-2) is a sodium cooled power reactor supplying about 20 MWe to the Idaho National Engineering Laboratory (INEL) grid and, in addition, is the key component in the development of the Integral Fast Reactor (IFR). EBR-2's testing capability is extensive and has seen four major phases: (1) demonstration of LMFBR power plant feasibility, (2) irradiation testing for fuel and material development. (3) testing the off-normal performance of fuel and plant systems and (4) operation as the IFR prototype, developing and demonstrating the IFR technology associated with fuel and plant design. Specific programs being carried out in support of the IFR include advanced fuels and materials development and component testing. This paper discusses EBR-2 as the IFR prototype and the associated testing programs. 29 refs

  12. SEBUAH KESENJANGAN IMPLEMENTASI INTERNATIONAL FINANCIAL REPORTING STANDARS (IFRS, ANTARA TEORI, PRAKTIK DAN RISET PADA PERGURUAN TINGGI

    Directory of Open Access Journals (Sweden)

    Saifhul Anuar Syahdan

    2017-05-01

    Full Text Available Development of accounting theory is a way of theory, practice and research. Three aspects of the accounting development is an integrated whole, which would form a logical reasoning embodied in engineering financial reporting to become a Conceptual Framework. In practical terms, the adoption of IFRS is not an option for Indonesia, but must, in the hope, foreign investment will continue to enter or even increased and we are not isolated in the international arena. Nobes ( 2010 in his book states that, the International Accounting Standards have an important role in developing countries. Adoption of IFRS is the cheapest way for these countries than setting its own standards. Since January 1 st, 2012, Indonesia has adopted IFRS, there is a gap or imbalance between academics accounting practices and understanding regarding the implementation of IFRS in Indonesia. It should be encouraged readiness for accountants, auditors, management, Tax Officials, and regulators and academics to begin adjusting to the provisions of IFRS

  13. Integral fast reactor concept

    International Nuclear Information System (INIS)

    Chang, Y.I.; Marchaterre, J.F.; Sevy, R.H.

    1984-01-01

    Key features of the IFR consist of a pool-type plant arrangement, a metal fuel-based core design, and an integral fuel cycle with colocated fuel cycle facility. Both the basic concept and the technology base have been demonstrated through actual integral cycle operation in EBR-II. This paper discusses the inherent safety characteristics of the IFR concept

  14. Developing the Concept of Metalearning

    Science.gov (United States)

    Jackson, Norman

    2004-01-01

    The idea of metalearning was originally used by John Biggs (1985) to describe the state of 'being aware of and taking control of one's own learning'. This paper explores the concept through collaborative enquiry involving researchers and higher education teachers. An evolved conception is proposed in which metalearning is a subconcept within…

  15. IFRS 10 muutos 2011 alkaen

    OpenAIRE

    Sharma-Lehtinen, Sheeru

    2014-01-01

    IASB julkaisi uuden konsernitilinpäätösstandardin toukokuussa 2011. Ennen kyseistä muutosta, konsernitilinpäätöksestä ohjeisti IAS 27 Konserni- ja erillistilinpäätös-standardi. Muutoksen astuttua voimaan tuli täysin uusi IFRS 10 Konsernitilinpäätös -standardi, joka korvasi IAS 27-standardin konsernitilinpäätösosiota. IFRS 10-standardi otettiin Suomessa käyttöön vuoden 2014 alusta. Tutkimus on toteutettu laadullisia tutkimusmenetelmiä käyttäen. Tutkimuksen tavoitteena oli selvittää, miks...

  16. A Country Specific Approach To IFRS Accounting Policy Choice In The European, Australian And Turkish Context

    Directory of Open Access Journals (Sweden)

    Nalan Akdogan

    2015-02-01

    Full Text Available IAS 8 defines the concept of accounting policy as "the specific principles, bases, conventions, rules and practices applied by an entity in preparing and presenting financial statements". Within the framework of this concept, this research that is derived from International Financial Reporting Standards (IFRS contributes to the accounting literature by focusing on the alternative accounting policies' debate related to presentation and recognition issues in the European, Australian and Turkish context and concludes that there is an influence of local accounting policies over IFRS practice in Turkey and this influence still exists in Europe and Australia. This shows that as long as diversity in accounting policies of IFRS is present, entities are expected to be inclined to select their local accounting policies by leading to comparability of financial statements within the country rather than between countries in the IFRS context.

  17. FUSRAP equipment concept development study

    International Nuclear Information System (INIS)

    Hinerman, K.B.; Smith, R.E.

    1981-01-01

    Under DOE contract, Dalton-Dalton-Newport, Inc. is performing an engineering evaluation of three selected FUSRAP sites in an effort to generate equipment concepts to perform remedial action for retrieval, packaging, storing, and transporting contaminated soil and other debris. Along with this engineering evaluation, an analysis of state and Federal regulations was made which had significant impact on the selected equipment and costs for each remedial action concept

  18. Modifications to HFEF/S for IFR fuel cycle demonstration

    International Nuclear Information System (INIS)

    Lineberry, M.J.; Phipps, R.D.; Forrester, R.J.; Carnes, M.D.; Rigg, R.H.

    1988-01-01

    Modifications have begun to the Hot Fuel Examination Facility-South (HFEF/S) in order to demonstrate the technology of the integral fast reactor (IFR) fuel cycle. This paper describes the status of the modifications to the facility and briefly reviews the status of the development of the process equipment. The HFEF/S was the demonstration facility for the early Experimental Breeder Reactor II (EBR-II) melt refining/injection-casting fuel cycle. Then called the Fuel Cycle Facility, ∼400 EBR-II fuel assemblies were recycled in the two hot cells of the facility during the 1964-69 period. Since then it has been utilized as a fuels examination facility. The objective of the IFR fuel cycle program is to upgrade HFEF/S to current standards, install new process equipment, and demonstrate the commercial feasibility of the IFR pyroprocess fuel cycle

  19. Proces tvorby, schvalování a uplatňování IFRS

    OpenAIRE

    Valášková, Mariana

    2010-01-01

    The doctoral thesis examines process of IFRS development, endorsement and enforcement from the perspective of accounting regulation on global scale, identifies nature of IFRS due process in all its phases and compares IFRS due process with accounting regulation in Czech Republic, especially with legislative process of creating Czech accounting legislation. The due process of any accounting rules, whether standards or legislation, determines quality of these rules and consequently also potenti...

  20. Instant standard concept for data standards development

    NARCIS (Netherlands)

    Folmer, Erwin Johan Albert; Kulcsor, Istvan Zsolt; Roes, Jasper

    2013-01-01

    This paper presents the current results of an ongoing research about a new data standards development concept. The concept is called Instant Standard referring to the pressure that is generated by shrinking the length of the standardization process. Based on this concept it is estimated that the

  1. Relativity Concept Inventory: Development, Analysis, and Results

    Science.gov (United States)

    Aslanides, J. S.; Savage, C. M.

    2013-01-01

    We report on a concept inventory for special relativity: the development process, data analysis methods, and results from an introductory relativity class. The Relativity Concept Inventory tests understanding of relativistic concepts. An unusual feature is confidence testing for each question. This can provide additional information; for example,…

  2. Ausubel's understanding of concept development

    Directory of Open Access Journals (Sweden)

    Janković Aleksandar P.

    2015-01-01

    Full Text Available This paper presents one of relatively new cognitivistic learning and cognition theories - the theory by American psychologist David Ausubel. We consider this theory to be very usable for teaching beginners or for cognition process. It is of utmost importance that first or elementary concepts concerning natural and social phenomena a pupil aquires need to be accurate, understandable and properly connected in a cause-effect sequence of conceptual systems so that items of knowledge aquired can be stable and usable. For correct understanding of Ausubel's claims concerning processes and procedures involved in the acquisition of elementary concepts, which is central to this investigation, it is necessary to address problems and questions concerning the following: the process of aquisition or construction of first concepts; how to base verbal learning; how is subsuming achieved, that is connecting of new and previously acquired concepts; what is the relation of this theory with other cognitivistic theories of learning, and, finally, what are critical views or evalutions which can make this theory truly productive in relation to teaching.

  3. Development of the common standard for revenue recording as a part of the US GAAP and IAS/IFRS systems convergence

    OpenAIRE

    Hana Bohušová

    2009-01-01

    The most significant difference between US GAAP and IFRSs is in the area of general approach. IFRSs are based on basic accounting principles1 with limited application guidance, US GAAPs are based especially on rules with specific application guidance. FASB and IASB initiated their joint project on revenue recording to converge IFRS and US GAAP in this area. The main objective of this paper is comparative analysis of revenue recognition under both systems, evaluation of the most significant di...

  4. Advanced Messaging Concept Development Basic Safety Message

    Data.gov (United States)

    Department of Transportation — Contains all Basic Safety Messages (BSMs) collected during the Advanced Messaging Concept Development (AMCD) field testing program. For this project, all of the Part...

  5. Treatment of high-level wastes from the IFR fuel cycle

    International Nuclear Information System (INIS)

    Johnson, T.R.; Lewis, M.A.; Newman, A.E.; Laidler, J.J.

    1992-01-01

    The Integral Fast Reactor (IFR) is being developed as a future commercial power source that promises to have important advantages over present reactors, including improved resource conservation and waste management. The spent metal alloy fuels from an IFR will be processed in an electrochemical cell operating at 500 degree C with a molten chloride salt electrolyte and cadmium metal anode. After the actinides have been recovered from several batches of core and blanket fuels, the salt cadmium in this electrorefiner will be treated to separate fission products from residual transuranic elements. This treatment produces a waste salt that contains the alkali metal, alkaline earth, and halide fission products; some of the rare earths; and less than 100 nCi/g of alpha activity. The treated metal wastes contain the rest of the fission products (except T, Kr, and Xe) small amounts of uranium, and only trace amounts of transuranic elements. The current concept for the salt waste form is an aluminosilicate matrix, and the concept for the metal waste form is a corrosion-resistant metal alloy. The processes and equipment being developed to treat and immobilize the salt and metal wastes are described

  6. Treatment of high-level wastes from the IFR fuel cycle

    Energy Technology Data Exchange (ETDEWEB)

    Johnson, T.R.; Lewis, M.A.; Newman, A.E.; Laidler, J.J.

    1992-01-01

    The Integral Fast Reactor (IFR) is being developed as a future commercial power source that promises to have important advantages over present reactors, including improved resource conservation and waste management. The spent metal alloy fuels from an IFR will be processed in an electrochemical cell operating at 500{degree}C with a molten chloride salt electrolyte and cadmium metal anode. After the actinides have been recovered from several batches of core and blanket fuels, the salt cadmium in this electrorefiner will be treated to separate fission products from residual transuranic elements. This treatment produces a waste salt that contains the alkali metal, alkaline earth, and halide fission products; some of the rare earths; and less than 100 nCi/g of alpha activity. The treated metal wastes contain the rest of the fission products (except T, Kr, and Xe) small amounts of uranium, and only trace amounts of transuranic elements. The current concept for the salt waste form is an aluminosilicate matrix, and the concept for the metal waste form is a corrosion-resistant metal alloy. The processes and equipment being developed to treat and immobilize the salt and metal wastes are described.

  7. Treatment of high-level wastes from the IFR fuel cycle

    Energy Technology Data Exchange (ETDEWEB)

    Johnson, T.R.; Lewis, M.A.; Newman, A.E.; Laidler, J.J.

    1992-08-01

    The Integral Fast Reactor (IFR) is being developed as a future commercial power source that promises to have important advantages over present reactors, including improved resource conservation and waste management. The spent metal alloy fuels from an IFR will be processed in an electrochemical cell operating at 500{degree}C with a molten chloride salt electrolyte and cadmium metal anode. After the actinides have been recovered from several batches of core and blanket fuels, the salt cadmium in this electrorefiner will be treated to separate fission products from residual transuranic elements. This treatment produces a waste salt that contains the alkali metal, alkaline earth, and halide fission products; some of the rare earths; and less than 100 nCi/g of alpha activity. The treated metal wastes contain the rest of the fission products (except T, Kr, and Xe) small amounts of uranium, and only trace amounts of transuranic elements. The current concept for the salt waste form is an aluminosilicate matrix, and the concept for the metal waste form is a corrosion-resistant metal alloy. The processes and equipment being developed to treat and immobilize the salt and metal wastes are described.

  8. Partition of actinides and fission products between metal and molten salt phases: Theory, measurement, and application to IFR pyroprocess development

    Energy Technology Data Exchange (ETDEWEB)

    Ackerman, J.P.; Johnson, T.R.

    1993-10-01

    The chemical basis of Integral Fast Reactor fuel reprocessing (pyroprocessing) is partition of fuel, cladding, and fission product elements between molten LiCl-KCl and either a solid metal phase or a liquid cadmium phase. The partition reactions are described herein, and the thermodynamic basis for predicting distributions of actinides and fission products in the pyroprocess is discussed. The critical role of metal-phase activity coefficients, especially those of rare earth and the transuranic elements, is described. Measured separation factors, which are analogous to equilibrium constants but which involve concentrations rather than activities, are presented. The uses of thermodynamic calculations in process development are described, as are computer codes developed for calculating material flows and phase compositions in pyroprocessing.

  9. Partition of actinides and fission products between metal and molten salt phases: Theory, measurement, and application to IFR pyroprocess development

    International Nuclear Information System (INIS)

    Ackerman, J.P.; Johnson, T.R.

    1993-01-01

    The chemical basis of Integral Fast Reactor fuel reprocessing (pyroprocessing) is partition of fuel, cladding, and fission product elements between molten LiCl-KCl and either a solid metal phase or a liquid cadmium phase. The partition reactions are described herein, and the thermodynamic basis for predicting distributions of actinides and fission products in the pyroprocess is discussed. The critical role of metal-phase activity coefficients, especially those of rare earth and the transuranic elements, is described. Measured separation factors, which are analogous to equilibrium constants but which involve concentrations rather than activities, are presented. The uses of thermodynamic calculations in process development are described, as are computer codes developed for calculating material flows and phase compositions in pyroprocessing

  10. Perbedaan IFRS, U.S. GAAP, Dan PSAK: Investement Property

    OpenAIRE

    L.D., Nunik

    2010-01-01

    International accounting standards convergence which has been done through adopting IFRS completely by DSAK is IAS 40 Investment Property. Based on these adopting, there will be differentiation between IFRS, U.S. GAAP and PSAK. But for PSAK valid in January 1st 2008 (SAK in July 1st 2009), there are no differentiation with IFRS because PSAK adopts IFRS completely, but between IFRS, PSAK and U.S. GAAP have differentiation. This paper will only discuss about the differentiation between IFRS, U....

  11. Development of a Meiosis Concept Inventory

    Science.gov (United States)

    Kalas, Pamela; O'Neill, Angie; Pollock, Carol; Birol, Gulnur

    2013-01-01

    We have designed, developed, and validated a 17-question Meiosis Concept Inventory (Meiosis CI) to diagnose student misconceptions on meiosis, which is a fundamental concept in genetics. We targeted large introductory biology and genetics courses and used published methodology for question development, which included the validation of questions by…

  12. Mandatory IFRS Reporting and Stock Price Informativeness

    OpenAIRE

    Beuselinck, C.A.C.; Joos, P.P.M.; Khurana, I.K.; van der Meulen, S.

    2010-01-01

    In this paper, we examine whether mandatory adoption of IFRS influences the flow of firm-specific information and contributes to stock price informativeness as measured by stock return synchronicity. Using a constant sample of 1,904 mandatory IFRS adopters in 14 EU countries for the period 2003-2007, we find a V-shaped pattern in synchronicity around IFRS adoption, which is consistent with IFRS disclosures revealing new firm-specific information in the adoption period (i.e., a reduction of sy...

  13. Safety characteristics of the integral fast reactor concept

    International Nuclear Information System (INIS)

    Marchaterre, J.F.; Cahalan, J.E.; Sevy, R.H.; Wright, A.E.

    1985-01-01

    The Integral Fast Reactor (IFR) concept is an innovative approach to liquid metal reactor design which is being studied by Argonne National Laboratory. Two of the key features of the IFR design are a metal fuel core design, based on the fuel technology developed at EBR-II, and an integral fuel cycle with a colocated fuel cycle facility based on the compact and simplified process steps made possible by the use of metal fuel. The paper presents the safety characteristics of the IFR concept which derive from the use of metal fuel. Liquid metal reactors, because of the low pressure coolant operating far below its boiling point, the natural circulation capability, and high system heat capacities, possess a high degree of inherent safety. The use of metallic fuel allows the reactor designer to further enhance the system capability for passive accommodation of postulated accidents

  14. CONSOLIDATED FINANCIAL STATEMENTS UNDER IFRS

    OpenAIRE

    Tănase Alin-Eliodor; Calotă Traian-Ovidiu

    2013-01-01

    This article is focuses on accounting consolidation techniques and the preparation of consolidation worksheets for the components of financial statements (statement of comprehensive income, statement of changes in equity, and financial position). The presented group includes parent company, two subsidiaries (only one fully controlled by the parent company) and a jointly controlled entity. The financial statements are presented under the following standards IFRS 3 Business Combination, IAS 27 ...

  15. Pyroprocessing of IFR Metal Fuel

    International Nuclear Information System (INIS)

    Laidler, J.J.

    1993-01-01

    The Integral Fast Reactor (IFR) fuel cycle features the use of an innovative reprocessing method, known as open-quotes pyroprocessingclose quotes featuring fused-salt electrofining of the spent fuel. Electrofining of IFR spent fuel involves uranium recovery by electro-transport to a solid steel cathode. The thermodynamics of the system preclude plutonium recovery in the same way, so a liquid cadmium cathode located in the electrolyte salt phase is utilized. The deposition of Pu, Am, Np, and Cm takes place at the liquid cadmium cathode in the form of cadmium intermetallic compounds (e.g, PuCd 6 ), and uranium deposits as the pure metal when cadmium saturation is reached. A small amount of rare earth fission products deposit together with the heavy metals at both the solid and liquid cadmium cathodes, providing a significant degree of self-protection. A full scope demonstration of the IFR fuel cycle will begin in 1993, using fuel irradiated in EBR-II

  16. DO LISTED COMPANIES IN PSE MEET IFRS DISCLOSURE REQUIREMENTS

    Directory of Open Access Journals (Sweden)

    TEREZA MIKOVÁ

    2013-12-01

    Full Text Available Strong international integration and globalization affects the contemporary world´s economy which has influence in development of movement of capital, financial markets and decision making of each business entity. Because of increased force to comparability between companies, the idea of one single-setting globally accepted financial reporting standards was started in 1973 in London by International Accounting Standards Committee (IASC as a standards setter of International Accounting Standards (IAS. In the year 2000 the International Organization of Securities Commission (IOSCO recommended to use IFRS for all their members. The paper states about Prague Stock Exchange (PSE as a member of IOSCO, its index PX and companies which create the index PX. The index base is composed of 14 companies which reported their financial statements in accordance with International Financial Reporting Standards (IFRS, earlier IAS. The aim of the paper is to briefly introduce Prague Stock Exchange and index PX and to evaluate the chosen disclosure requirements of companies which create the index. The disclosure requirements, which are assessed are chosen from IAS 1: Presentation of Financial Statements and IFRS 8: Segments reporting. Research of disclosure requirements has been done by gathering the financial statements from years: 2011 and 2012 and assessment of chosen question is based on disclosure requirements of IAS 1 and IFRS 8. Those standards were chosen because of the wide range of companies. The next part of research is to assess the development between the compared years.

  17. Spontaneous Development of Moral Concepts

    Science.gov (United States)

    Siegal, M.

    1975-01-01

    Moral competence is more difficult to attain than scientific competence. Since language comprehension plays a central role in conceptual development, and moral language is difficult to learn, there is a common deficiency in moral conceptual development. This suggests a theory of non-spontaneous solutions to moral problems. (Author/MS)

  18. General aaproach to the IFRS and US GAAP convergence

    Directory of Open Access Journals (Sweden)

    Hana Bohušová

    2011-01-01

    Full Text Available Two most significant organizations in the field of financial reporting regulation setters in the world – the Financial Accounting Standard Board (FASB and the International Accounting Standards Board (IASB have recognized that in order international capital markets to function properly, a single set of high-quality international accounting standards designed especially for listed companies around the world must exist. The effort should be especially aimed at spreading the IFRS around the world and the FASB – IASB Convergence. The most significant difference between the US GAAP and IFRSs is in the area of the general approach. The IFRSs are based on basic accounting principles with limited application guidance, US GAAPs are based especially on rules with specific application guidance. The main objective of this work is to assist in the development of an improved common conceptual framework that provides a sound foundation for developing future accounting standards.The structure of the paper is divided into three parts. The theoretical background presents the historical development of the IAS/IFRS and US GAAP convergence efforts in general. The second part of the paper is aimed at the comparative analysis of conceptual frameworks (the IAS/IFRS and US GAAP. At the end, based on the results of the comparative analysis, the basic principles for a common conceptual framework, which should be applicable, are clarified. The paper uses the standard methods of scientific work. Firstly, the method of description is used to describe the development in the area of IAS/IFRS and US GAAP convergence. Then, a comparative analysis is used to discuss the differences in the position a principles of conceptual frameworks the IAS/IFRS and US GAAP. At the end the method of synthesis, deduction and induction is used.

  19. The IFR pyroprocessing for high-level waste minimization

    International Nuclear Information System (INIS)

    Laidler, J.J.

    1993-01-01

    The process developed for the recycle of integral fast reactor (IFR) spent fuel utilizes a combination of pyrometallurgical and electrochemical methods and has been termed pyroprocessing. The process has been operated at full scale with simulated spent fuel using nonradioactive fission product elements. A comprehensive demonstration of the pyroprocessing of irradiated IFR fuel will begin later this year. Pyroprocessing involves the anodic dissolution of all the constituent elements of the IFR spent fuel and controlled electrotransport (electrorefining) to separate the actinide elements from the fission products present in the spent fuel. The process be applied to the processing of spent light water reactor (LWR) fuel as well, requiring only the addition of a reduction step to convert the LWR fuel as well, requiring only the addition of a reduction step to convert the LWR oxide fuel to metallic form and a separation step to separate uranium from the transuranic (TRU) elements. The TRU elements are then recovered by electroefining in the same manner as the actinides from the IFR high-level wastes arising from pyroprocessing are virtually free of actinides, and the volume of the wastes is minimized by the intrinsic characteristics of the processing of the processing method

  20. Developing Sustainable Life Support System Concepts

    Science.gov (United States)

    Thomas, Evan A.

    2010-01-01

    Sustainable spacecraft life support concepts may allow the development of more reliable technologies for long duration space missions. Currently, life support technologies at different levels of development are not well evaluated against each other, and evaluation methods do not account for long term reliability and sustainability of the hardware. This paper presents point-of-departure sustainability evaluation criteria for life support systems, that may allow more robust technology development, testing and comparison. An example sustainable water recovery system concept is presented.

  1. Developing Boiler Concepts as Integrated Units

    DEFF Research Database (Denmark)

    Sørensen, Kim; Condra, Thomas Joseph; Houbak, Niels

    2004-01-01

    - consisting of pressure part, burner and control system. The Technical University of Denmark, MEK - Energy Engineering Section [12] has participated in the modelling process. The project has included static and dynamic modelling of the boiler concept. For optimization of operation, verication of performance......With the objective to be able to optimize the design and operation of steam boiler concepts Aalborg Industries A/S [1] has together with Aalborg University, Institute of Energy Technology [9] carried out a development project paying special attention to the boiler concept as an integrated unit......, emissions and to obtain long time operation experiences with the boiler concept, a full scale prototype has been built and these tests have been accomplished on the prototype. By applying this integrated unit approach to the boiler concept development it has been possible to optimize the different building...

  2. From Perceptual Categories to Concepts: What Develops?

    Science.gov (United States)

    Sloutsky, Vladimir M.

    2010-01-01

    People are remarkably smart: they use language, possess complex motor skills, make non-trivial inferences, develop and use scientific theories, make laws, and adapt to complex dynamic environments. Much of this knowledge requires concepts and this paper focuses on how people acquire concepts. It is argued that conceptual development progresses from simple perceptual grouping to highly abstract scientific concepts. This proposal of conceptual development has four parts. First, it is argued that categories in the world have different structure. Second, there might be different learning systems (sub-served by different brain mechanisms) that evolved to learn categories of differing structures. Third, these systems exhibit differential maturational course, which affects how categories of different structures are learned in the course of development. And finally, an interaction of these components may result in the developmental transition from perceptual groupings to more abstract concepts. This paper reviews a large body of empirical evidence supporting this proposal. PMID:21116483

  3. IFR channel-guiding of spinning beams

    International Nuclear Information System (INIS)

    O'Brien, K.J.

    1986-06-01

    A simple model is adopted to study the Ion Focussed Regime (IFR) laser channel-guiding of a spinning relativistic electron beam. It is discovered that spinning beams precess about the IFR axis as they damp; whereas, nonspinning beams remain planarly polarized

  4. Mandatory IFRS Reporting and Stock Price Informativeness

    NARCIS (Netherlands)

    Beuselinck, C.A.C.; Joos, P.P.M.; Khurana, I.K.; van der Meulen, S.

    2010-01-01

    In this paper, we examine whether mandatory adoption of IFRS influences the flow of firm-specific information and contributes to stock price informativeness as measured by stock return synchronicity. Using a constant sample of 1,904 mandatory IFRS adopters in 14 EU countries for the period

  5. Development of a Solar System Concept Inventory

    Science.gov (United States)

    Hornstein, Seth D.; Duncan, D.; S, C. A. T.

    2009-01-01

    Concept inventories can provide useful insight into students’ understanding of key physical concepts. Knowing what your students have learned during a course is a valuable tool for improving your own teaching. Unfortunately, current astronomy concept inventories are not suitable for an introductory solar system course because they either cover too broad of a range of topics (e.g. Astronomy Diagnostic Test) or are too narrowly focused (e.g. Greenhouse Effect Concept Inventory, Lunar Phase Concept Inventory). We have developed the Solar System Concept Inventory (SSCI) to cover those topics commonly taught in an introductory solar system course. The topics included on the SSCI were selected by having faculty identify the key concepts they address when teaching about the solar system. SSCI topics include formation mechanisms, planetary interiors, atmospheric effects, and small solar system bodies. Student interviews were conducted to identify common naive ideas and reasoning difficulties relating to these key topics. Preliminary development of the SSCI was completed at the University of Colorado and involved over 400 students. A larger, national, multi-institutional field test is planned for Spring 2009 as a Collaboration of Astronomy Teaching Scholars (CATS) research project. We present here the results from the preliminary development and proposed changes for the next stage of research. We would like to thank the NSF for funding under Grant No. 0715517, a CCLI Phase III Grant for the Collaboration of Astronomy Teaching Scholars (CATS) Program.

  6. Investor perceptions of potential IFRS adoption in the United States

    NARCIS (Netherlands)

    Leung, P.Y.E.; Joos, P.P.M.

    2013-01-01

    This paper examines the stock market reaction to 15 events relating to IFRS adoption in the United States. The goal is to assess whether investors perceive the switch to IFRS as beneficial or costly. Our findings suggest that investors' reaction to IFRS adoption is more positive in cases where IFRS

  7. Suspending group debate and developing concepts

    NARCIS (Netherlands)

    Stam, D.; de Vet, A.; Barkema, H.G.; de Dreu, C.K.W.

    2013-01-01

    The ability of new product development (NPD) teams to generate ideas and develop high-quality concepts for new products is a crucial determinant of NPD success. Although prior research in this area has developed various interventions to enhance the ability of teams to generate ideas, such

  8. Fair Value in the light of IFRS 13 «Fair Value Measurement»

    OpenAIRE

    V.V. Svitselska

    2015-01-01

    The main provisions of IFRS 13 «Fair Value Measurement» have been researched as well as its critical analysis has been conducted. Comparison of the previous and the new definition of the concept «fair value» has been done on the basis of what the shortcomings of the previous definition have been highlighted, the characteristic features and advantages of new definition from IFRS 13 «Fair Value Measurement» have been outlined. It has been proved that new interpretation of the concept of «fair v...

  9. Layering of IFRS and Dual Institutionality of Accounting Standards in Belarus

    OpenAIRE

    Alexander, David; Alon, Anna

    2017-01-01

    Submitted version of an article published in the journal Accounting in Europe. There is an ongoing debate about the applicability and efficacy of International Financial Reporting Standards (IFRS) adoption in countries with diverse institutional infrastructures. We examine financial reporting in Belarus and factors that are shaping its development. In Belarus, IFRS has been adopted through layering where it is an additional requirement to the existing reporting specified by the national ac...

  10. Development of the Solar System Concept Inventory

    Science.gov (United States)

    Hornstein, S.; Prather, E.

    2009-12-01

    Concept inventories can provide useful insight into students’ understanding of key physical concepts. Knowing what your students have learned during a course is a valuable tool for improving your own teaching. Unfortunately, current astronomy concept inventories are not suitable for an introductory solar system course because they either cover too broad of a range of topics (e.g. Astronomy Diagnostic Test) or are too narrowly focused (e.g. Greenhouse Effect Concept Inventory, Lunar Phase Concept Inventory). We have developed the Solar System Concept Inventory (SSCI) to cover those topics commonly taught in an introductory solar system course. The topics included on the SSCI were selected by having faculty identify the key concepts they address when teaching about the solar system. SSCI topics include formation mechanisms, planetary interiors, atmospheric effects, and small solar system bodies. Student interviews were conducted to identify common naive ideas and reasoning difficulties relating to these key topics. The SSCI has been through two semesters of national, multi-institutional field-testing, involving over 1500 students. After the first semester of testing, question statistics were used to flag ineffective questions and flagged questions were revised or eliminated. We will present an overall outline of the SSCI development as well as our question-flagging criteria and question analyses from the latest round of field-testing. We would like to thank the NSF for funding under Grant No. 0715517, a CCLI Phase III Grant for the Collaboration of Astronomy Teaching Scholars (CATS) Program.

  11. Developing the MAPLE materials test reactor concept

    International Nuclear Information System (INIS)

    Lee, A.G.; Lidstone, R.F.; Donnelly, J.V.

    1992-05-01

    MAPLE-MTR is a new multipurpose research facility being planned by AECL Research as a possible replacement for the 35-year-old NRU reactor. In developing the MAPLE-MTR concept, AECL is starting from the recent design and licensing experience with the MAPLE-X10 reactor. By starting from technology developed to support the MAPLE-X10 design and adapting it to produce a concept that satisfies the requirements of fuel channel materials testing and fuel irradiation programs, AECL expects to minimize the need for major advances in nuclear technology (e.g., fuel, heat transfer). Formulation of the MAPLE-MTR concept is at an early stage. This report describes the irradiation requirements of the research areas, how these needs are translated into design criteria for the project and elements of the preliminary design concept

  12. Studi Kajian: Konvergensi IFRS, PSAK, Undang-Undang Perpajakan dan Dampaknya terhadap Aset Tetap

    Directory of Open Access Journals (Sweden)

    Dewi Pudji Rahayu

    2016-12-01

    Full Text Available The Revised Statement of Financial Accounting Standard for Property, Plant, and Equipment (PSAK 16 has been fully adopted from International Accounting Standard 16 on January 2008. Development of national standards that harmonize PSAK and IFRS have some advantages in the aspects of costs reduction in preparing financial statements. This research was based on literature review of several studies. The objectives of this research are to explore general difference among IFRS, PSAK, and tax regulatory particularly on Property, Plant and Equipment using cost methode (depreciation and revaluation simulations, and Indonesia readiness to fully adopt IFRS in ASEAN region. The result of this research showed that using cost method and revaluation for simulation had no significant difference toward tax expense paid by tax payers due to this difference would be eliminated by deffered tax for next month. Indonesia should revise tax regulatory and adopt IFRS in it because this can make internasional  investors analize Financial Report easily.

  13. New Developments in the Critical Group Concept

    International Nuclear Information System (INIS)

    John Till; David Cancio; Mary Clark; Donald Cool; John Cooper; Toshiso Kosako; Andrew McEwan; Kaare Ulbak; Ciska Zuur

    2006-01-01

    A task group of Committee 4 has developed a report on defining the individual for the purposes of radiation protection of the public. The report expands and develops the critical group concept giving guidance for both probabilistic and deterministic assessments. The name 'representative individual' is now proposed to replace the term ' critical group'. (N.C.)

  14. New Developments in the Critical Group Concept

    Energy Technology Data Exchange (ETDEWEB)

    John Till; David Cancio; Mary Clark; Donald Cool; John Cooper; Toshiso Kosako; Andrew McEwan; Kaare Ulbak; Ciska Zuur [ICRP Secretariat, Stockholm (Sweden)

    2006-07-01

    A task group of Committee 4 has developed a report on defining the individual for the purposes of radiation protection of the public. The report expands and develops the critical group concept giving guidance for both probabilistic and deterministic assessments. The name 'representative individual' is now proposed to replace the term ' critical group'. (N.C.)

  15. Konsep Nilai Wajar (Fair Value) dalam Standar Akuntansi Berbasis IFRS di Indonesia Apa dan Bagaimana?

    OpenAIRE

    Heri Sukendar W.

    2012-01-01

    This paper is intended to explain the use of the concept of fair value instead of book value. The accounting world in Indonesia during the last few years have made convergency implementation of new accounting standards oriented to the International Financial Reporting Standards (IFRS) issued by International Accounting Standard Boars (IASB). This new accounting standard that emphasizes the concept of fair value compared with book value concept is outdated. The use of the concept of fair value...

  16. Concept development for HLW disposal research tunnel

    International Nuclear Information System (INIS)

    Queon, S. K.; Kim, K. S.; Park, J. H.; Jeo, W. J.; Han, P. S.

    2003-01-01

    In order to dispose high-level radioactive waste in a geological formation, it is necessary to assess the safety of a disposal concept by excavating a research tunnel in the same geological formation as the host rock mass. The design concept of a research tunnel depends on the actual disposal concept, repository geometry, experiments to be carried at the tunnel, and geological conditions. In this study, analysis of the characteristics of the disposal research tunnel, which is planned to be constructed at KAERI site, calculation of the influence of basting impact on neighbor facilities, and computer simuation for mechanical stability analysis using a three-dimensional code, FLAC3D, had been carried out to develop the design concept of the research tunnel

  17. Relativity concept inventory: Development, analysis, and results

    Directory of Open Access Journals (Sweden)

    J. S. Aslanides

    2013-05-01

    Full Text Available We report on a concept inventory for special relativity: the development process, data analysis methods, and results from an introductory relativity class. The Relativity Concept Inventory tests understanding of relativistic concepts. An unusual feature is confidence testing for each question. This can provide additional information; for example, high confidence correlated with incorrect answers suggests a misconception. A novel aspect of our data analysis is the use of Monte Carlo simulations to determine the significance of correlations. This approach is particularly useful for small sample sizes, such as ours. Our results show a gender bias that was not present in course assessment, similar to that reported for the Force Concept Inventory.

  18. Contractibility of financial statement information prepared under IFRS: Evidence from debt contracts around IFRS adoption

    OpenAIRE

    Shivakumar, L; Ball, R; Li, X

    2015-01-01

    We outline several properties of IFRS that potentially affect the contractibility or the transparency of financial statement information, and hence the use of that information in debt contracts. Those properties include the increased choice among accounting rules IFRS gives to managers, enhanced rule-making uncertainty, and increased emphasis on fair value accounting. Consistent with reduced contractibility of IFRS financial statement information, we find a significant reduction in accounting...

  19. An Analysis of International Financial Reporting Standards (IFRS) Issues Concerning Some Elements of Accounting in Oil and Gas Industries in Nigeria

    OpenAIRE

    Uwaoma Ironkwe; Ordu Promise A.

    2015-01-01

    IFRS cut across all segments of industries. However, concerning the Oil and Gas industry sectors, IFRS has significant impact. IFRS has various guidelines that help to make the convergence to the new system, especially, in Oil and Gas accounting and reporting easy. Interestingly, accounting for Oil and Gas activities presents many difficulties. Significant upfront investment, uncertainty over prospects and long project lives have led to a variety of approaches being developed by companies and...

  20. The EU’s Adoption of IFRS and the Implication for China : In the Perspective of Accounting Quality and Information Comparability

    OpenAIRE

    Deng, Shufen

    2013-01-01

    Globalization has led to the growth of international financial markets, as one of the results, the EU adopted IFRS in 2005 to meet the need of accounting globalization and harmonization. This action has triggered a debate about whether the adoption of IFRS is beneficial to accounting quality and information comparability. Meanwhile, China, playing a key role in the global economic development stage, realizes the importance of accounting harmonization and attempts to move towards the IFRS as w...

  1. On hedge effectiveness assessment under IFRS 9

    Directory of Open Access Journals (Sweden)

    Jatinder Pal Singh

    2018-02-01

    Full Text Available IFRS 9 has introduced certain radical changes to the hedge effectiveness assessment criteria of IAS 39 for entities desirous of availing hedge accounting. It is necessary for business entities contemplating the use of financial derivatives for hedging purposes to appreciate the nuances associated with the upstaged provisions of hedge accounting of IFRS 9 in context of hedge effectiveness requirements envisaged therein. The present article addresses this issue and provides a threadbare analysis of the fundamental model on which the IFRS 9 hedge effectiveness assessment is premised.

  2. IFRS IN ROMANIAN BANKING SYSTEM. LIMITS AND CHALLENGES

    OpenAIRE

    Inesa TOFANICA; Emil HOROMNEA; Mihaela CHIRIAC

    2017-01-01

    In our globalized world, accounting has followed the trend and it has imposed comparability norms in order to adjust to everyday economic transactions. The International Financial Reporting Standards are a set of accounting standards developed by a non-profit organization called IASB (International Accounting Standards Board). This set of standards is applied in many countries all over the world, and Romania is one of them. The advantages of IFRS are well known and recognized, but the path of...

  3. IFRS Accounting in progress : From a student perspective

    OpenAIRE

    2013-01-01

    Students in the course International Accounting at the master level are encouraged to partake not just in class discussions but also in giving classes. This partaking pedagoical orientation helps the students develop analytical and integrative capabilities for dealing with international financial reporting and international accounting policy issues. As a result of this pedagogical direction the students have written, from a student pespective, a text book on different aspects on IFRS accounti...

  4. Programming language concepts for software developers

    DEFF Research Database (Denmark)

    Sestoft, Peter

    2008-01-01

    This note describes and motivates our current plans for an undergraduate course on programming language concepts for software development students. We describe the competences we expect students to acquire as well as the topics covered by the course. We plan to use C# and Scheme as instruction...

  5. Recent innovations in IFR safety research

    International Nuclear Information System (INIS)

    Wade, D.C.

    1994-01-01

    Recent progress in IFR safety research suggests potential for two extensions of passive features to improve the robustness of safety response. This report provides a discussion of these recent innovations

  6. Issues in Fair Value Accounting under IFRS

    OpenAIRE

    Bischof, Jannis

    2008-01-01

    The dissertation presents theoretical evidence for inconsistencies in fair value accounting under IFRS, experimental evidence for biases in risk perception of fair values and empirical evidence for discretion in banks' disclosure policies with respect to fair value measurement.

  7. The importance of the IFRS in India

    Directory of Open Access Journals (Sweden)

    Ntoung A. T. Lious

    2016-07-01

    Full Text Available In this article the authors study the impact of the mandatory International Financial Reporting Standard (IFRS adoption has on the value relevance of accounting numbers based on a sample of 440 listed firms. The aim is to identify the effects of the mandatory IFRS adoption by relying on panel data gathered over the period 2002 to 2012 resulting in more than 4,840 firm-year observations. Two models of Panel regression (stock returns and price models were employed. The main finding shows that the adoption of IFRS across the studied period results to some improvement in the value relevance of accounting information with the stock return model. With respect to the price models, our result shows that there was slight difference in the value relevance of accounting information after the mandatory IFR adoption across India listed firms.

  8. ACCOUNTING POLICIES OF COMPANIES IN THE FRAMEWORK OF IFRS

    Directory of Open Access Journals (Sweden)

    B. Zasadnyi

    2014-09-01

    Full Text Available The article investigates the nature of the accounting policies as a set of principles, approaches, methods, forms and procedures used for the purpose of accounting and reporting. Accounting policies are an important step in the organization of accounting, where the subject is the management of a company and the object is the system of accounting and reporting, and are designed to provide users with information needed to make effective managerial decisions. For resident companies applying IFRS for financial reporting, we suggest the structure for a document on accounting policies, which allows to take into account all the key points of accounting policy and, if necessary, can be expanded. In addition, we define the main factors that influence the development of accounting policies in the framework of IFRS.

  9. Waste management in IFR [Integral Fast Reactor] fuel cycle

    International Nuclear Information System (INIS)

    Johnson, T.R.; Battles, J.E.

    1991-01-01

    The fuel cycle of the Integral Fast Reactor (IFR) has important potential advantage for the management of high-level wastes. This sodium-cooled, fast reactor will use metal fuels that are reprocessed by pyrochemical methods to recover uranium, plutonium, and the minor actinides from spent core and blanket fuel. More than 99% of all transuranic (TRU) elements will be recovered and returned to the reactor, where they are efficiently burned. The pyrochemical processes being developed to treat the high-level process wastes are capable of producing waste forms with low TRU contents, which should be easier to dispose of. However, the IFR waste forms present new licensing issues because they will contain chloride salts and metal alloys rather than glass or ceramic. These fuel processing and waste treatment methods can also handle TRU-rich materials recovered from light-water reactors and offer the possibility of efficiently and productively consuming these fuel materials in future power reactors

  10. Resonant Wave Energy Converters: Concept development

    International Nuclear Information System (INIS)

    Arena, Felice; Barbaro, Giuseppe; Fiamma, Vincenzo; Laface, Valentina; Malara, Giovanni; Romolo, Alessandra; Strati, Federica Mara

    2015-01-01

    The Resonant Wave Energy Converter (REWEC) is a device for converting sea wave energy to electrical energy. It belongs to the family of Oscillating Water Columns and is composed by an absorbing chamber connected to the open sea via a vertical duct. The paper gives a holistic view on the concept development of the device, starting from its implementation in the context of submerged breakwaters to the recently developed vertical breakwaters. [it

  11. Comparability Effects of Mandatory IFRS Adoption

    OpenAIRE

    Stefano Cascino; Joachim Gassen

    2012-01-01

    The mandatory adoption of IFRS by many countries worldwide fuels the expectation that financial accounting information might become more comparable across countries. This expectation is opposed to an alternative view that stresses the importance of incentives in shaping accounting information. We provide early evidence on this debate by investigating the effects of mandatory IFRS adoption on the comparability of financial accounting information around the world. Using two comparability proxie...

  12. Mandatory IFRS adoption and accounting comparability

    OpenAIRE

    Cascino, Stefano; Gassen, Joachim

    2010-01-01

    The adoption of IFRS by many countries worldwide fuels the expectation that financial accounting might become more comparable across countries. This expectation is opposed to an alternative view that stresses the importance of incentives in shaping accounting information. We provide early evidence on this debate by investigating the effects of mandatory IFRS adoption on the comparability of financial accounting information around the world. Our results suggest that while mandatory adoption of...

  13. Network Effects in Countries' Adoption of IFRS

    OpenAIRE

    Ramanna, Karthik; Sletten, Ewa

    2014-01-01

    If the differences in accounting standards across countries reflect relatively stable institutional differences (e.g., auditing technology, the rule of law, etc.), why did several countries rapidly, albeit in a staggered manner, adopt IFRS over local standards in the 2003–2008 period? We test the hypothesis that perceived network benefits from the extant worldwide adoption of IFRS can explain part of countries' shift away from local accounting standards. That is, as more jurisdictions with ec...

  14. Implementing IFRS in the banking system

    OpenAIRE

    Gabriela LAZAR; Gabriela SANDU

    2012-01-01

    The use of IFRS in the banking system improves transparency and comparability of accounts for investors and other stakeholders, and consequently can have a positive impact through improving access to capital and funding. Also, greater transparency and comparability of reporting is the way to go in the aftermath of the crisis. The UK is strongly of the view that Europe should use IFRS as published by the International Accounting Standards Board. As part of the overall response to the financial...

  15. INTRODUCING IFRS IN INTRODUCTORY FINANCIAL ACCOUNTING COURSES

    OpenAIRE

    Katherine Kinkela; Peter Harris; John Malindredos

    2010-01-01

    With the possibility that International Financial Reporting Standards (IFRS)may replace or may change substantially the US Generally Accepted Accounting Principles (GAAP) standards currently in place within the next decade, there is a question for accounting educators about how much of the current accounting curriculum should be devoted to IFRS. This is especially critical in the first levels of accounting, where the fundamentals of accounting are learned. While the major accounting firms are...

  16. IFRS Handbook for SMEs in Finland

    OpenAIRE

    Farley, Andre

    2016-01-01

    Globalisation has led to greater competition among businesses the world over to attract stakeholders who can positively affect their business on international and global markets. To facilitate competition financial statements should be understandable and comparable to similar businesses. IFRS has become the de facto financial reporting stan-dard of the world. Finnish SMEs involved in international trade are not using IFRS, though a simple version exist for SMEs the switch from Finnish Account...

  17. EXPERIENTIAL LEARNING IN INTRODUCING IFRS AT UNIVERSITIES IN INDONESIA

    Directory of Open Access Journals (Sweden)

    Andian Ari Istiningrum

    2012-04-01

    Full Text Available Abstract: Experiential Learning in Introducing IFRS at Universities in Indonesia. The purpose of this study is to find the appropriate learning model for accounting learning process at universities in Indonesia due to the process of convergence to IFRS that has already occurred in Indonesia. The study is conducted by reviewing, analyzing and evaluating the effects and solutions of convergence to IFRS in other countries that have already implemented IFRS. All possible accounting learning method offered by accounting lecturers in other countries are evaluated in order to find the solution that is appropriate with condition faced by Indonesian universities. The results are as follow: (i convergence to IFRS requires that accounting learning process should underline the use of more principle-base standard, professional judgment, fair value measurement and collaboration with other professions. (ii experiential learning through case study can be used to generate knowledge and skills of IFRS.   Keywords: IFRS, accounting learning process, experiential learning, case study   Abstrak:  Experiential Learning untuk Mengenalkan IFRS di Universitas-universitas di Indonesia. Tujuan dari kajian ini adalah untuk menemukan solusi dari permasalahan terkait dengan pembelajaran akuntansi berbasis IFRS dan mengevaluasi beberapa solusi yang bisa digunakan untuk mengintegrasikan IFRS dalam kurikulum akuntansi di perguruan tinggi Indonesia. Studi ini dilaksanakan dengan melakukan reviu, analisis dan evaluasi terhadap model pembelajaran akuntansi berbasis IFRS pada negara lain yang terlebih dahulu telah mengimplementasikan IFRS. Berbagai model pembelajaran dari negara lain akan dievaluasi sehingga ditemukan model pembelajaran akuntansi yang paling tepat untuk digunakan dalam pembelajaran IFRS di Indonesia. Studi ini memberikan hasil sebagai berikut: (i Konvergensi IFRS menimbulkan perubahan pembelajaran akuntansi di mana pembelajaran harus memfokuskan diri pada

  18. Concept Development for Software Health Management

    Science.gov (United States)

    Riecks, Jung; Storm, Walter; Hollingsworth, Mark

    2011-01-01

    This report documents the work performed by Lockheed Martin Aeronautics (LM Aero) under NASA contract NNL06AA08B, delivery order NNL07AB06T. The Concept Development for Software Health Management (CDSHM) program was a NASA funded effort sponsored by the Integrated Vehicle Health Management Project, one of the four pillars of the NASA Aviation Safety Program. The CD-SHM program focused on defining a structured approach to software health management (SHM) through the development of a comprehensive failure taxonomy that is used to characterize the fundamental failure modes of safety-critical software.

  19. Evolution of the concept of sustainable development

    International Nuclear Information System (INIS)

    Carrizosa Umana, Julio

    2000-01-01

    Topics like the sustainable development are analyzed before the years eighty; main models and criticize current. In her it is to synthesize the process of theoretical construction of the concept, making emphasis in the relativity of the development idea, in the relationship of the sustainability with the justness, and in their vision of the future. The neo liberal pattern of D.S is presented and the variations introduced by the World Bank as well as the proposals of construction of a model of community DS

  20. Microsystem Cooler Concept Developed and Being Fabricated

    Science.gov (United States)

    Moran, Matthew E.

    2005-01-01

    A patented microsystem cooler concept has been developed by the NASA Glenn Research Center. It incorporates diaphragm actuators to produce the Stirling refrigeration cycle within a planar configuration compatible with the thermal management of electronics, sensors, optical and radiofrequency systems, microarrays, and other microsystems. The microsystem cooler is most suited to volume-limited applications that require cooling below the ambient or sink temperature. Johns Hopkins University Applied Physics Laboratory is conducting development testing and fabrication of a prototype under a grant from Glenn.

  1. [Mass casualty incidents - current concepts and developments].

    Science.gov (United States)

    Savinsky, Godo; Stuhr, Markus; Kappus, Stefan; Trümpler, Stefan; Wenderoth, Stephan; Wohlers, Jan-Hauke; Paschen, Hans-Richard; Kerner, Thoralf

    2014-12-01

    Medical concepts and strategies are permanently changing. Due to the emergency response in a mass casualty incident everyone who is involved has to work together with different organisations and public authorities, which are not part of the regular emergency medical service. Within the last 25 years throughout the whole country of Germany the role of a "chief emergency physician" has been implemented and in preparation for the FIFA World Cup 2006 mobile treatment units were set up. In 2007, special units of the "Medical Task Force" - funded by the german state - were introduced and have been established by now. They will be a permanent part of regional plannings for mass casualty incidents. This article highlights current concepts and developments in different parts of Germany. © Georg Thieme Verlag Stuttgart · New York.

  2. Implementace IFRS ve Velké Británii

    OpenAIRE

    Mac, Petr

    2009-01-01

    This thesis aims to describe the system of financial reporting in the UK, certain aspects of the preparatory phase of the IFRS implementation process, main problems related to the implementation and impact of IFRS implementation on british companies.

  3. Development of physical conceptions of fast reactors

    International Nuclear Information System (INIS)

    Khomyakov, Yu.S.; Matveev, V.I.; Moiseev, A.V.

    2013-01-01

    • Russian experience in developing fast reactors has proved clearly scientific justification of conceptual physical principles and their technical feasibility. • However, the potential of fast reactors caused by their physical features has not been fully realized. • In order to assure the real possibility of transition to the nuclear power with fast reactors by about 2030 it is necessary to consistently update fast reactor designs for solving the following key problems: - increasing of self-protection level of reactor core; - improvement of technical and economical characteristics; - solution of the problems related to the fuel supply of nuclear power and assimilation of closed nuclear fuel cycle; - disposal of long lived radioactive waste and transmutation of minor actinides. • Russian program (2010-2020) on the development of basic concepts of the new generation reactors implies successive solution of the above problems. • New technical decisions will be demonstrated by development and assimilation of the new reactors: - BN-800 – development of the fuel cycle infrastructure and mastering of the new types of fuel; - BN-1200 reactor – demonstration economical efficiency of fast reactor and new level of safety; - BREST development and demonstration new heavy liquid metal coolant technology and alternative design concept

  4. Actinide recycle potential in the integral fast reactor (IFR) fuel cycle

    International Nuclear Information System (INIS)

    Chang, Y.I.; Till, C.E.

    1991-01-01

    In the Integral Fast Reactor (IFR) development program, the entire reactor system -- reactor, fuel cycle, and waste process is being developed and optimized at the same time as a single integral entity. The use of metallic fuel in the IFR allows a radically improved fuel cycle technology. Based on the recent IFR process development, a preliminary assessment has been made to investigate the feasibility of further adapting pyrochemical processes to directly extract actinides from LWR spent fuel. The results of this assessment indicate very promising potential and two most promising flowsheet options have been identified for further research and development. This paper also summarizes current thinking on the rationale for actinide recycle, its ramifications on the geologic repository and the current high-level waste management plans, and the necessary development programs

  5. (A new application in segment reporting: IFRS 8)

    OpenAIRE

    Arsoy, Aylin Poroy

    2008-01-01

    IFRS 8 Operating Segments issued by the International Accounting Standards Board (IASB) on December 30th, 2006, changes the requirements of segment reporting. IAS 14 will cease to be effective when IFRS 8 will become effective from the beginning of 2009. After then, companies will be required to follow IFRS 8 for their segment reporting purposes. The main difference between IFRS 8 and IAS 14 is the approach that is adopted while determining the reportable segments. Also, it should be mentione...

  6. EXPERIENTIAL LEARNING IN INTRODUCING IFRS AT UNIVERSITIES IN INDONESIA

    OpenAIRE

    Andian Ari Istiningrum

    2012-01-01

    Abstract: Experiential Learning in Introducing IFRS at Universities in Indonesia. The purpose of this study is to find the appropriate learning model for accounting learning process at universities in Indonesia due to the process of convergence to IFRS that has already occurred in Indonesia. The study is conducted by reviewing, analyzing and evaluating the effects and solutions of convergence to IFRS in other countries that have already implemented IFRS. All possible accounting learning metho...

  7. In what ways are countries which have already adopted IFRS for SMEs different

    Directory of Open Access Journals (Sweden)

    Hana Bohušová

    2012-01-01

    Full Text Available Small and medium sized companies have an important position in the economy, mainly in the area of employment. SMEs are crucial to most developed and developing economies. SMEs are a heterogeneous group, possessing different size, sector, or location. Their activities on the international markets are limited by a great deal of obstacles in comparison to large enterprises. Different national financial reporting and tax systems can be considered as the most important obstacles (European Commission, 2003. The International Accounting Standards Board (IASB published an International Financial Reporting Standard (IFRS designed for use by small and medium-sized entities on July, the 9th 2009. The IFRS for SME is designed to meet the financial reporting needs of entities that (a do not have public accountability and (b publish general purpose financial statements for external users. The aim of the paper is to evaluate the current approach to the IFRS for SME adoption and implementation over the world, and to analyze the problems connected with harmonization of financial reporting legislation used by SMEs all over the world. In the paper are identified common characteristic of countries which have already the IFRS for SME adopted. The statistical methods were used for comparison of countries which have already the IFRS for SMEs adopted with those which have not adopted it yet. The level of economic development of the particular country and other characteristics were used for comparison.

  8. A critical analysis of the contents of the IFRS for SMEs - a South African perspective

    Directory of Open Access Journals (Sweden)

    Daniel Petrus Schutte

    2011-06-01

    Full Text Available The International Financial Reporting Standards (IFRS for Small and Medium Enterprises (SMEs was developed to address the reporting needs of SMEs worldwide. Furthermore, SMEs from different parts of the world are exposed to different conditions and environments. Although the IFRS for SMEs was not intended for a specific user group,the majority of the respondents to the Exposure Draft on IFRS for SMEs were from Europe and other developed countries while only limited respondents from Africa and developing countries were involved.  This study considered the relevance of the contents of the IFRS for SMEs in the South African environment based on user requirements. Since SMEs do not necessarily have functional accounting departments and because they rely on external accountants to compile financial statements, we included accounting practitioners and trainee accountants from the SME sector in our survey. As a result we classified the contents of the IFRS for SMEs, from a South African perspective, into different levels of importance or relevance.

  9. Effects of IFRS adoption on tax avoidance

    Directory of Open Access Journals (Sweden)

    Renata Nogueira Braga

    Full Text Available ABSTRACT This study investigates the association between mandatory International Financial Reporting Standards (IFRS adoption and corporate tax avoidance. In this study, tax avoidance is defined as a reduction in the effective corporate income tax rate through tax planning activities, whether these are legal, questionable, or even illegal. Three measures of tax avoidance are used and factors at the country and firm level (that have already been associated with tax avoidance in prior research are controlled. Using samples that range from 9,389 to 15,423 publicly-traded companies from 35 countries, covering 1999 to 2014, it is found that IFRS adoption is associated with higher levels of corporate tax avoidance, even when the level of book-tax conformity required in the countries and the volume of accruals are controlled, both of which are considered potential determinants of this relationship. Furthermore, the results suggest that after IFRS adoption, firms in higher book-tax conformity environments engage more in tax avoidance than firms in lower book-tax conformity environments. It is also identified that engagement in tax avoidance after IFRS adoption derives not only from accruals management, but also from practices that do not involve accruals. The main conclusion is that companies engage more in tax avoidance after mandatory IFRS adoption.

  10. Applying IFRS 9 to Central Banks Foreign Reserves

    OpenAIRE

    World Bank

    2016-01-01

    Effective January 1, 2018, IFRS 9 Financial Instruments will replace IAS 39 Financial Instruments: Recognition and Measurement (IAS 39). Unlike most publications on IFRS 9, this paper focuses primarily on the application of the new standard on central banks’ foreign reserve assets, which increasingly constitute a substantial part of central banks’ balance sheet. Based on IFRS 9 implementa...

  11. Concept development of exchange liquid regeneration

    International Nuclear Information System (INIS)

    Mader, D.L.

    1985-08-01

    Concepts are described for regeneration of the intermediate liquid used for isotope exchange in indirect laser isotope separation processes where the laser operates on a process gas distinct from the feed stream. The specific case of regeneration of an exchange liquid consisting of water, sodium hydroxide, and dimethyl sulfoxide for a process to separate deuterium from hydrogen using laser irradiation of trifluoromethane gas is developed. A water feed stream is converted to steam which rises in a chemical process column where it redeuterates a descending flow of exchange liquid without causing significant changes in its chemical composition

  12. Plasma chemistry for concept of sustainable development

    International Nuclear Information System (INIS)

    Chernyak, V.Yu.; Nedybaliuk, O.A.; Tsymbaliuk, O.M.; Fedirchuk, I.I.; Chunikhina, K.I.; Martysh, E.V.; Iukhimenko, V.V.; Veremii, Iu.P.; Prisyazhnevych, I.V.; Prysiazhna, O.V.

    2016-01-01

    This work is devoted to the exploration of the compatibility of the hybrid plasma-catalytic conversion of liquid hydrocarbons into syngas with the concept of sustainable development. The results of the experimental investigations indicate the high efficiency of plasma-catalytic conversion of ethanol to syngas and the small amount of waste (a few percent of feedstock weight). The results of the simulation of the kinetics using ZDPlasKin code for traditional thermochemical and hybrid plasma-catalytic conversions indicate some differences in their mechanisms, which lead to the significant changes in the syngas ratio.

  13. DEVELOPING A STRATEGY CONCEPT ON MICRO LEVELS

    Directory of Open Access Journals (Sweden)

    S. P. Burlankov

    2014-01-01

    Full Text Available Relevance of the topic of the study is that the conflicting tendencies of economic development, the need to consider a variety of factors internal and external environment in a changing operating environment in the paramount problem of providing concept enterprises as concept distributed in time. Variety of factors that influence the activity of enterprises, the ambiguity estimates of their effect, often lack the possibility of their accounting and forecasting, the complication of the problem to identify the interdependence of external and internal parameters of management lead to serious negative consequences, and often to the destruction of production and the economic system. This raises the need to develop new approaches and management techniques the intra interaction, based on the use of tools of market relations and the transformation of the elements of the market at the enterprise level. Insufficiently complete theoretical study concept issues, lack of models, diagrams, algorithms for the formation mechanism of industrial relations on the principles of intra-enterprise, ensuring longevity economic enterprises by integrating and mobilizing intra-building, deter-mined the choice of the research topic. Strategy - an integrated model of action designed to achieve the objectives of the enterprise. Content of the strategy is a set of decision rules used to determine the main directions of activity. In the literature on strategic planning, there are two opposing views on the understanding of the strategy. In the first case the strategy - it is a concrete long-term plan to achieve a certain goal, and develop a strategy - it is the process of finding a purpose and making long-term plan. This approach is based on the fact that all the emerging changes are predictable, occur-ring in the environment of the processes are deterministic and amenable to complete control and management. At the same time, both within the organization and outside it there

  14. Fair Value in the light of IFRS 13 «Fair Value Measurement»

    Directory of Open Access Journals (Sweden)

    V.V. Svitselska

    2015-03-01

    Full Text Available The main provisions of IFRS 13 «Fair Value Measurement» have been researched as well as its critical analysis has been conducted. Comparison of the previous and the new definition of the concept «fair value» has been done on the basis of what the shortcomings of the previous definition have been highlighted, the characteristic features and advantages of new definition from IFRS 13 «Fair Value Measurement» have been outlined. It has been proved that new interpretation of the concept of «fair value» is narrower and more accurate than the previous, it clarifies the subject matter, subjects of transactions, as well as the date of its execution. The scheme of estimation at fair value as well as model of fair value determination according to IFRS 13 «Fair Value Measurement» has been presented. Methods of measurement at fair value and the fair value hierarchy have been researched. Some disadvantages of provisions of IFRS 13 «Fair Value Measurement» on the basis of its analysis have been highlighted, uncertainty is essential among them in which fair value should be applied.

  15. Adopsi IFRS dan Relevansi Nilai Informasi Akuntansi

    Directory of Open Access Journals (Sweden)

    Nur Cahyonowati

    2012-01-01

    Full Text Available This objective of this research is to explore the quality of accounting information before and after the adoption of IFRS on Indonesian Accounting Standards. This research explored the value relevance of earnings as one dimension of the quality of accounting information. High quality of accounting information refers to high relevancy. The adoption of new stan­dards is predicted not to increase the quality of accounting information regarding the environmental factor in Indonesia. The population of this research is public company listed on the Jakarta Stock Exchange from 2008–2011. The results suggested that the application of IFRS-based  standards has not incrased the quality of accounting information in Indonesia. The relevance of accunting earnings has not increased significantly after the adoption of IFRS-based standards.

  16. The Influence of IFRS Adoption on Corporate Transparency and Accountability: Evidence from New Zealand

    OpenAIRE

    Jude Edeigba; Felix Amenkhienan

    2017-01-01

    This study investigates the implications of the gap between International Financial Reporting Standards (IFRS) and New Zealand International Financial Reporting Standards (NZIFRS) on financial reporting transparency, accountability and corporate fraud. Content analysis of IFRS and NZIFRS was carried out to determine if there are differences between IFRS and NZIFRS. Four IFRS, namely IAS 12, IFRS 13, IFRS 15, IAS 17 and IFRS 16 were analysed on the basis of adoption concessions and...

  17. Ifrs Versus Cz Gaap: Influence of Construction Contracts on Financial Indicators

    Directory of Open Access Journals (Sweden)

    Havlová Kristýna

    2015-12-01

    Full Text Available In 2009, 117 countries all over the world allowed to prepare financial statements according to International Financial Reporting Standards (IFRS including the Czech Republic. Between Czech General Accepted Accounting Principles (CZ GAAP and IFRS are some differences involving reporting of noncurrent fixed assets, leasing, construction contracts etc. Using different accounting procedure we can get different value of assets and assets are one component that is used to calculate the financial performance indicators. Those indicators are then used by investors to assess the financial performance of companies and the application of IFRS instead of CZ GAAP can lead to distinct presentation of enterprise performance. In this paper we examine the influence of construction contract reporting using IFRS and CZ GAAP on financial indicators. IFRS leads to more stable development during the period when the project is in progress. In the last year when the project is finished the figures of both ratios (ROA and Z-score are getting worse which is due to the lower percentage of the construction that is built in this year.

  18. Marketing concepts for pharmaceutical service development.

    Science.gov (United States)

    Grauer, D W

    1981-02-01

    Marketing concepts as a mechanism to help pharmacy develop, communicate, and sell future pharmaceutical services to consumers are discussed. Pharmacy as a profession must define itself broadly to take advantage of future growth opportunities. These growth opportunities will be realized from unmet health-care needs and changing consumer life style trends and values. New services must therefore be oriented toward consumers (i.e., patients, health professionals, and third-party agencies) to gain acceptance. Dispensing and drug-knowledge-distribution pharmaceutical services are reviewed by a product life cycle analysis of sales profits versus time. A marketing mix for new pharmaceutical services is developed consisting of service, price, distribution, and promotion strategies. Marketing can encompass those key elements necessary to meet the organizational goals of pharmacy and provide a systematic, disciplined approach for presenting a new service to consumers.

  19. Critical Success Factors for IFRS Implementation

    DEFF Research Database (Denmark)

    Lønne, Henrik; Holm, Claus; Schøler, Finn

    n this paper we compare the implementation process to integrate IFRS in Ireland, Denmark and New Zealand and derive the critical succesfactors in capability to implement IFRS. The implementation phase is divided into three phases before, during and after the implementation process. The description......, it is essential to have a thorough and forward-looking debate and coordination between the legalislative authority, the administrating authority, the accounting profession and the stock exchange. During the implementation process it is vital that the accounting profession has become the right level of education...

  20. Building Integrated Design Practice under the Concept of Sustainable Development

    Science.gov (United States)

    Liu, Xuexin

    2018-03-01

    With the continuous development of social economy, people are more demanding for architecture. Some advanced design concepts are gradually applied to the design of buildings. Under the concept of sustainable development, building integration design has also been widely used to promote the rapid development of architectural design. Integrated design concepts and sustainable development concepts play an important role to meet people’s requirements. This article will explore the concept of sustainable development under the concept of integrated architectural design and practice analysis, propose appropriate measures.

  1. Human development: from conception to maturity

    Directory of Open Access Journals (Sweden)

    Valdemiro Carlos Sgarbieri

    2017-05-01

    Full Text Available Abstract The main objective of this review was to describe and emphasize the care that a woman must have in the period prior to pregnancy, as well as throughout pregnancy and after the birth of the baby, cares and duties that should continue to be followed by mother and child throughout the first years of the child’s life. Such cares are of nutritional, behavioral and lifestyle natures, and also involve the father and the whole family. Human development, from conception to maturity, consists of a critical and important period due to the multitude of intrinsic genetic and environmental factors that influence, positively or negatively, the person's entire life. The human being, who originated and passed his/her first phase of development in the womb, receives influence from different factors: a of parental origin (father and mother, including health and lifestyle of the father and mother, genetic inheritance, nutrition of the mother prior to and during pregnancy; b events that affected the mother and hence the child under development in intrauterine life, at birth (delivery, during perinatal period, and throughout the early years of life. The fragility of development continues throughout the preschool, school and adolescent periods during which proper nutrition with a balanced lifestyle is essential and depends on guidance from the parents, caregivers and teachers.

  2. Early Vascular Ageing - A Concept in Development.

    Science.gov (United States)

    M Nilsson, Peter

    2015-04-01

    Cardiovascular disease (CVD) is a prevalent condition in the elderly, often associated with metabolic disturbance and type 2 diabetes. For a number of years, research dedicated to understand atherosclerosis dominated, and for many good reasons, this pathophysiological process being proximal to the CVD events. In recent years, research has been devoted to an earlier stage of vascular pathology named arteriosclerosis (arterial stiffness) and the new concept of early vascular ageing (EVA), developed by a group of mostly European researchers. This overview describes recent developments in research dedicated to EVA and new emerging aspects found in studies of families at high cardiovascular risk. There are new aspects related to genetics, telomere biology and the role of gut microbiota. However, there is still no unifying definition available of EVA and no direct treatment, but rather only recommendations for conventional cardiovascular risk factor control. New interventions are being developed - not only new antihypertensive drugs, but also new drugs for vascular protection - the selective angiotensin-II (AT2) agonist Compound 21 (C21). Human studies are eagerly awaited. Even new functional food products could have the potential to positively influence cardiometabolic regulation, to be confirmed.

  3. Earnings persistence and value relevance with the adoption of IFRS: a study of companies in GLENIF countries

    Directory of Open Access Journals (Sweden)

    Antônio Carlos Brunozi Júnior

    2017-09-01

    Full Text Available The apparent expansion of IFRS internationally promoted literature interests in analyzing their impact on the earnings quality. In these associations, research indicated setbacks in empirical findings with these dilemmas more pronounced in studies of companies from developing countries. Therefore, in this study, we investigated, from the economic and institutional perspectives, if the IFRS affected the persistence and the value relevance of financial results of companies in GLENIF countries. To test these predictions, the survey included 563 companies from Argentina, Brazil, Chile, Colombia, Mexico and Peru from 2003 to 2014. With the application of models of Easton and Harris (1991; Ohlson (1995, Sloan (1996; Burgstahler and Dichev (1997 and Pincus, Venkatachalam and Rajgopal (2007 employed the regression panel data. The results showed a partial acceptance of the hypothesis. The accounting data were more relevant after the implementation of IFRS, while only Argentina, Colombia and Mexico showed the most persistent financial results. In comments on the preliminary adoption of IFRS, the financial results of companies in the countries were more persistent in adopting for a longer period these standards, as opposed to the value relevance, there were no significant differences after IFRS. In summary, this study found that the IFRS alone are not institutional factors to fully improve the quality of accounting results in developing countries.

  4. Status of IFR fuel cycle demonstration

    International Nuclear Information System (INIS)

    Lineberry, M.J.; Phipps, R.D.; McFarlane, H.F.

    1993-01-01

    The next major step in Argonne's Integral Fast Reactor (IFR) Program is demonstration of the pyroprocess fuel cycle, in conjunction with continued operation of EBR-II. The Fuel Cycle Facility (FCF) is being readied for this mission. This paper will address the status of facility systems and process equipment, the initial startup experience, and plans for the demonstration program

  5. The IFR modern nuclear fuel cycle

    Energy Technology Data Exchange (ETDEWEB)

    Hannum, W.H.

    1991-01-01

    Nuclear power is an essential component of the world's energy supply. The IFR program, by returning to fundamentals, offers a fresh approach to closing the nuclear fuel cycle. This closed fuel cycle represents the ultimate in efficient resource utilization and environmental accountability. 35 refs., 2 tabs.

  6. The IFR modern nuclear fuel cycle

    International Nuclear Information System (INIS)

    Hannum, W.H.

    1991-01-01

    Nuclear power is an essential component of the world's energy supply. The IFR program, by returning to fundamentals, offers a fresh approach to closing the nuclear fuel cycle. This closed fuel cycle represents the ultimate in efficient resource utilization and environmental accountability. 35 refs., 2 tabs

  7. Concept Maps for Evaluating Learning of Sustainable Development

    Science.gov (United States)

    Shallcross, David C.

    2016-01-01

    Concept maps are used to assess student and cohort learning of sustainable development. The concept maps of 732 first-year engineering students were individually analyzed to detect patterns of learning and areas that were not well understood. Students were given 20 minutes each to prepare a concept map of at least 20 concepts using paper and pen.…

  8. Flexible Methods for Future Force Concept Development

    National Research Council Canada - National Science Library

    Gossman, J. R; Mauzy, Rebecca P; Heiden, Charles G; Campbell, Charlotte H; Flynn, Michael R; Lussier, James W; Shadrick, Scott B

    2005-01-01

    .... The Army needs a means to generate, elaborate, refine, describe, test, and validate new concepts relating to doctrine, tactics, techniques, procedures, unit and team organization, job allocation...

  9. National conception for gasification development in Bulgaria

    International Nuclear Information System (INIS)

    Donchev, S.; Tenev, A.

    1997-01-01

    In Bulgaria, as in the other East European countries the transition from centrally planned to market economy is accompanied by problems such as energy consumption efficiency, development of energy saving technologies, ecology etc. In this connection the corporation 'Overgas' started the development of 'National concept of the country gasification'. An analysis is done of the energy supply, energy and ecology efficiency and the natural gas consumption. The concept includes a program for a legal framework in the gas sector. Recently the question of energy dependence of the country became very important. It is known that Bulgaria has resources to supply only 1/4 of the energy needs. Natural gas is used now for satisfying of 16% of energy demand in the country. The participation of the country in the Balkan countries gasification projects by transition of Russian gas is considered necessary for the establishment of additional guarantees for stability and internal market supply conditions. Bulgaria has e good gas transition system, connected with the most perspective gas fields in the world but so far only 175 units in industry and energetics use natural gas due to some principle differences between inherited structure of gas consumption in Bulgaria and that in other Central and Western European countries. The absence of a clear logical approach in the price formation is one of the main reasons for the complicated situation with the gas prices. It is expected, under the currency board conditions, the tendency of a less increase in the gas prices (now around or above the market prices) and compared to the increase in other fuel prices to remain. A stabilization of the market is also expected. The energy efficiency can be improved 2-3 times by using of natural gas instead of electricity in the industry and households due to the minimal energy loss during the transportation and the greater efficiency coefficient of the natural gas combustion. In case of development of the

  10. Technological development of the Monobloc Divertor Concept

    International Nuclear Information System (INIS)

    DiPietro, E.; Brossa, M.; Guerreschi, U.; Suresh, D.; Cardella, A.

    1992-01-01

    This paper reports on a technological program devoted to the assessment of the feasibility and the qualification of the Monobloc Divertor Concept for the divertor of the NET/ITER Machine which has been developed with the joint collaboration between ENEA, the NET Team, Ansaldo DNT and Metallwerk Plansee. The basic idea guiding the development of the monobloc divertor consists in obtaining a component suitable to sustain the operation thermal loads, attaining peak values in the range of 15 MW/2 in steady state conditions, by a proper arrangement of refractory tiles (acting as an armour) directly brazed to the cooling pipes. In the first phase the main activities have been devoted to find a reliable joint between the armour and the cooling pipes. A number of candidate armour materials have been investigated chosen among the most promising CFC currently available in combination with molybdenum alloys (T2M and Mo41Re) and dispersion strengthened copper. The most relevant results of the test activity including the comparison of different brazing alloys and techniques and the evaluation of suitable NDE techniques are reported

  11. Formalizing the concept phase of product development

    NARCIS (Netherlands)

    Schuts, M.; Hooman, J.

    2015-01-01

    We discuss the use of formal techniques to improve the concept phase of product realisation. As an industrial application, a new concept of interventional X-ray systems has been formalized, using model checking techniques and the simulation of formal models. cop. Springer International Publishing

  12. Developing concepts of ordinary and extraordinary communication.

    Science.gov (United States)

    Lane, Jonathan D; Evans, E Margaret; Brink, Kimberly A; Wellman, Henry M

    2016-01-01

    We examine how understandings of ordinary and extraordinary communication develop. Three- to 10-year-old children and adults (N = 183) were given scenarios in which a protagonist wanted help from a human (their parent) or from God. Scenarios varied in whether protagonists expressed their desires aloud (by asking) or silently (by hoping), whether (for human scenarios) parents were nearby or far away, and whether (for God scenarios) protagonists expressed desires through ordinary means (asking or hoping) or more extraordinary means (praying). Following each scenario, participants were asked whether the recipient (either the parent or God) was aware of the protagonist's desire. Children as young as 3 to 4 years old understood that both loudness and distance limit the effectiveness of human communication, reporting that humans would most likely be aware of desires when they were expressed both aloud and nearby. As well, by this age children reported that God would more often be aware of desires than would humans, but children of all ages often reported that God (like humans) would be more aware of desires expressed aloud (rather than silently). These concepts of ordinary and extraordinary communication continued to be refined through middle childhood. Children's performance on standard theory-of-mind tasks and participants' religious background predicted whether they attributed awareness to God. (PsycINFO Database Record (c) 2015 APA, all rights reserved).

  13. First MARS Outpost: Development Considerations and Concepts

    Science.gov (United States)

    Bell, L.

    2002-01-01

    The Sasakawa International Center for Space Architecture (SICSA) is undertaking a multi-year research and design study that is exploring near and long-term commercial space development opportunities. The central goal of this activity is to conceptualize a scenario of sequential, integrated private enterprise initiatives that can carry humankind forward to Mars. This presentation highlights planning considerations and design concepts for establishing a first settlement on Mars. The outpost would support surface missions lasting up to about 500 days and would serve as the initial stage of a larger and continuously operational development which would utilize Mars resources to be less reliant on materials from Earth. Key elements of this first stage mission development sequence include a new heavy-lift Earth-to-orbit launch vehicle; a plasma- drive Mars transit vehicle; habitat modules for crews in transit to and from Mars; "hard" and "inflatable" surface habitats and laboratories; a mobile power unit; a spacecraft to assist orbital assembly; and vehicles to lift crews off the Mars surface and land them safely back on Earth from LEO. SICSA's space development approach differs in fundamental ways from conventional NASA-sponsored initiatives. First, virtually all baseline planning assumptions are influenced by the private sector-driven nature of an approach that aims to avoid all possible reliance upon government financing, agendas and schedules. In this regard, any involvements with NASA or the space agencies of other countries would be premised upon mutual public-corporate partnership benefits rather than upon federal contract awards, management and control. Another potential difference relates to program philosophy. Unlike Apollo Program "sprint" missions which culminated with footprints and flagpoles on the Moon, the aim is to realize sustainable and continuing planetary exploration and development progress. This goal can be advanced through approaches that

  14. Trends and developments in magnetic confinement fusion reactor concepts

    International Nuclear Information System (INIS)

    Baker, C.C.; Carlson, G.A.; Krakowski, R.A.

    1981-01-01

    An overview is presented of recent design trends and developments in reactor concepts for magnetic confinement fusion. The paper emphasizes the engineering and technology considerations of commercial fusion reactor concepts. Emphasis is placed on reactors that operate on the deuterium/tritium/lithium fuel cycle. Recent developments in tokamak, mirror, and Elmo Bumpy Torus reactor concepts are described, as well as a survey of recent developments on a wide variety of alternate magnetic fusion reactor concepts. The paper emphasizes recent developments of these concepts within the last two to three years

  15. Developments and Tendencies in Fission Reactor Concepts

    Science.gov (United States)

    Adamov, E. O.; Fuji-Ie, Y.

    This chapter describes, in two parts, new-generation nuclear energy systems that are required to be in harmony with nature and to make full use of nuclear resources. The issues of transmutation and containment of radioactive waste will also be addressed. After a short introduction to the first part, Sect. 58.1.2 will detail the requirements these systems must satisfy on the basic premise of peaceful use of nuclear energy. The expected designs themselves are described in Sect. 58.1.3. The subsequent sections discuss various types of advanced reactor systems. Section 58.1.4 deals with the light water reactor (LWR) whose performance is still expected to improve, which would extend its application in the future. The supercritical-water-cooled reactor (SCWR) will also be shortly discussed. Section 58.1.5 is mainly on the high temperature gas-cooled reactor (HTGR), which offers efficient and multipurpose use of nuclear energy. The gas-cooled fast reactor (GFR) is also included. Section 58.1.6 focuses on the sodium-cooled fast reactor (SFR) as a promising concept for advanced nuclear reactors, which may help both to achieve expansion of energy sources and environmental protection thus contributing to the sustainable development of mankind. The molten-salt reactor (MSR) is shortly described in Sect. 58.1.7. The second part of the chapter deals with reactor systems of a new generation, which are now found at the research and development (R&D) stage and in the medium term of 20-30 years can shape up as reliable, economically efficient, and environmentally friendly energy sources. They are viewed as technologies of cardinal importance, capable of resolving the problems of fuel resources, minimizing the quantities of generated radioactive waste and the environmental impacts, and strengthening the regime of nonproliferation of the materials suitable for nuclear weapons production. Particular attention has been given to naturally safe fast reactors with a closed fuel cycle (CFC

  16. Pengadopsian Standar Akuntansi Berbasis IFRS, Kepemilikan Keluarga, dan Manajemen Laba

    Directory of Open Access Journals (Sweden)

    Kadek Trisna Dwiyanti

    2017-06-01

    Full Text Available Abstract This study examines the effect of IFRS adoption and family ownership on earnings management. This study also extends the current literature by examining the interacting effect between IFRS adoption and family ownership on earnings management. Data are obtained from Bloomberg database and Malaysia stock exchange for the period 2010-2013. Using multiple regression analysisis, this study found that firms exhibit less earnings management after IFRS adoption. This finding is consistent with the argument that IFRS are claimed to be high-quality accounting standards. However,this study find no evidence to support that family ownership and interaction between IFRS and family ownership negatively affect earnings management. Keywords: IFRS adoption, family ownership, earnings management.

  17. Pengadopsian Standar Akuntansi Berbasis IFRS, Kepemilikan Keluarga, dan Manajemen Laba

    OpenAIRE

    Kadek Trisna Dwiyanti

    2017-01-01

    Abstract This study examines the effect of IFRS adoption and family ownership on earnings management. This study also extends the current literature by examining the interacting effect between IFRS adoption and family ownership on earnings management. Data are obtained from Bloomberg database and Malaysia stock exchange for the period 2010-2013. Using multiple regression analysisis, this study found that firms exhibit less earnings management after IFRS adoption. This finding is consiste...

  18. US GAAP vs. IFRS – A COMPARISON OF REMAINING DIFFERENCES

    OpenAIRE

    Mihelčić, Eva

    2008-01-01

    In spite of the on-going harmonization process, there are still some differences between US GAAP and IFRS. Currently, companies listed on the New York Stock Exchange, which are reporting according to IFRS, must still prepare the reconciliation to US GAAP, to show the financial statements compliant with US GAAP as well. This article presents an overview of the remaining major differences between US GAAP and IFRS, descriptive as well as table-wise. First, the standards compared are shortly intr...

  19. What drives the comparability effect of mandatory IFRS adoption?

    OpenAIRE

    Stefano Cascino; Joachim Gassen

    2015-01-01

    We investigate the effects of mandatory IFRS adoption on the comparability of financial accounting information. Using two comparability proxies based on De Franco et al. [2011] and a comparability proxy based on the degree of information transfer, our results suggest that the overall comparability effect of mandatory IFRS adoption is marginal. We hypothesize that firm-level heterogeneity in IFRS compliance explains the limited comparability effect. To test this conjecture, we first hand-colle...

  20. STUDI EKSPLORATORI HUBUNGAN ANTARA KONVERGENSI IFRS DENGAN BIAYA AUDIT

    OpenAIRE

    Cahyonowati, Nur

    2016-01-01

    Penelitian ini menguji konsekuensi ekonomi dari adopsi IFRS di Indonesia. IFRS adopsi diprediksi akan meningkatkan biaya audit. Penelitian ini menemukan bahwa biaya audit telah meningkat secara signifikan pada pra dan pasca adopsi IFRS. Selain itu, penelitian ini menyarankan bahwa kompleksitas audit lebih mungkin dianggap sebagai prediktor biaya audit dibandingkan dengan risiko litigasi. Ukuran perusahaan, proksi untuk kompleksitas audit, ditemukan menjadi prediktor yang signifikan untuk laya...

  1. Immobilization of IFR salt wastes in mortar

    International Nuclear Information System (INIS)

    Fisher, D.F.; Johnson, T.R.

    1988-01-01

    Portland cement-base mortars are being considered for immobilizing chloride salt wastes from the fuel cycle of an integral fast reactor (IFR). The IFR is a sodium-cooled fast reactor with metal fuel. It has a close-coupled fuel cycle in which fission products are separated from the actinides in an electrochemical cell operating at 500 degrees C. This cell has a cadmium anode and a liquid salt electrolyte. The salt will be a low-melting mixture of alkaline and alkaline earth chlorides. This paper discusses one method being considered for immobilizing this treated salt, to disperse it in a portland cement-base motar, which would then be sealed in corrosion-resistant containers. For this application, the grout must be sufficiently fluid that it can be pumped into canisters where it will solidify into a strong, leach-resistant material

  2. Characterization of IFR metal fuel fragmentation

    International Nuclear Information System (INIS)

    Gabor, J.D.; Purviance, R.T.; Aeschlimann, R.W.; Spencer, B.W.

    1987-01-01

    The integral fast reactor (IFR) employs a reactor design that has inherent safety features. An important safety advantage is derived from its pool configuration, which facilitates passive decay heat removal and isolates the core from accidents that might occur elsewhere in the plant. The metal-alloy fuel has superior heat transfer properties compared to oxide fuels. While the IFR design has these inherent safety features, a complete analysis of reactor safety requires assessment of the consequences of the melting of the uranium alloy fuel in the core and the contact of molten core materials with sodium. A series of eight tests was conducted in which the fragmentation and interaction behavior of kilogram quantities of uranium-zirconium alloy in sodium was studied

  3. IMPACT OF IFRS ADOPTION ON ROMANIAN COMPANIES

    Directory of Open Access Journals (Sweden)

    Adriana Florina POPA

    2013-10-01

    Full Text Available Accounting globalization follows the transformation of the accounting system into an economic and financial model, able to inform more correctly and rapidly the users of the accounting information, amongst which the investors and the creditors are clearly delimited. Within this context, the need of a harmonized and well oriented accounting system has become imperative. The adoption of a set of international accounting standards in Europe is intended to provide uniform and high quality financial information on the financial markets which would consolidate the global market efficiency, reducing the cost of capital accessing for European companies. There are numerous opinions according to which the IFRS adoption could be an element of abolishing the discrepancies between the accounting systems, offering at the same time a high level of transparency of the financial information. Our objective is to analyze the opportunity of implementing the IAS/IFRS referential by the Romanian companies, as well as their instant reaction within this context.

  4. Adopsi IFRS Dan Relevansi Nilai Informasi Akuntansi

    OpenAIRE

    Cahyonowati, Nur; Ratmono, Dwi

    2012-01-01

    This objective of this research is to explore the quality of accounting information before and after the adoption of IFRS on Indonesian Accounting Standards. This research explored the value relevance of earnings as one dimension of the quality of accounting information. High quality of accounting information refers to high relevancy. The adoption of new stan­dards is predicted not to increase the quality of accounting information regarding the environmental factor in Indonesia. The populatio...

  5. IFRS 8 Operating Segments - A Closer Look

    OpenAIRE

    Muthupandian, K S

    2008-01-01

    The International Accounting Standards Board issued the International Financial Reporting Standard 8 Operating Segments. Segment information is one of the most vital aspects of financial reporting for investors and other users. The IFRS 8 requires an entity to adopt the ‘management approach’ to reporting on the financial performance of its operating segments. This article presents a closer look of the standard (objective, scope, and disclosures).

  6. The Development of the Concept of Suicide in Children.

    Science.gov (United States)

    Normand, Claude L.; Mishara, Brian L.

    1992-01-01

    Examined development of concept of suicide in 60 children. Found that 10 percent of first, 50 percent of third, and 95 percent of fifth graders had basic understanding of suicide. Attitudes toward suicide were neutral or negative. Concept of suicide was significantly related to concept of death and experiences with death and was also related to…

  7. Development and Validation of the Homeostasis Concept Inventory

    Science.gov (United States)

    McFarland, Jenny L.; Price, Rebecca M.; Wenderoth, Mary Pat; Martinková, Patrícia; Cliff, William; Michael, Joel; Modell, Harold; Wright, Ann

    2017-01-01

    We present the Homeostasis Concept Inventory (HCI), a 20-item multiple-choice instrument that assesses how well undergraduates understand this critical physiological concept. We used an iterative process to develop a set of questions based on elements in the Homeostasis Concept Framework. This process involved faculty experts and undergraduate…

  8. Geoethical remarks to sustainable development concepts

    Science.gov (United States)

    Nemec, Vaclav

    2013-04-01

    Various natural disasters with extremely destructive effects (earthquakes, tsunamis, landslides, extreme floods etc.) - resulting from or connected with unavoidable geodynamical processes in the Earth crust with their possible hierarchical periodicity - have been occurring in the geological history mostly in distant past times without any possibility to be registered in the memory of human kind. Many of substantial changes occur in liaison with climatic changes. Let us remember that the Earth crust is a superb archive of past climates which documents repeated periods of global warming and cooling throughout Earth's history as demonstrated in the latest International Geological Congresses (Oslo - 2008 and Brisbane - 2012). Present changes should be seen in the context of these billions of years of natural changes. Mostly only earth scientists (geologists of many specialities) are competent and responsible for progress in studying these phenomena in order to solve possible forecasting and prediction of future returns of considerable changes. They should be supported by all competent authorities and players in the market. - Geoethics as a new discipline at junction of earth sciences and ethics tries to emphasize various contexts of facing extraordinary intensive natural hazards and disasters. Numerous examples in the course of recent years can be presented in various parts of the world. Moreover fresh experiences give a serious warning that also some relatively "small" disasters may appear as dangerous in continental and global scales. Geoethical issues are to be preferentially applied for assuring a fair co-existence of mankind with the abiotic Nature and for trying to minimize potential damages with a high level of responsibility. From this point of view some oversimplified "sustainable development" ideas can finally appear as unsustainable because of not taking into consideration all possible unavoidable disasters caused exclusively by the processes in the Earth

  9. Safety aspects of the IFR pyroprocess fuel cycle

    International Nuclear Information System (INIS)

    Forrester, R.J.; Lineberry, M.J.; Charak, I.; Tessier, J.H.; Solbrig, C.W.; Gabor, J.D.

    1989-01-01

    This paper addresses the important safety considerations related to the unique Integral Fast Reactor (IFR) fuel cycle technology, the pyroprocess. Argonne has been developing the IFR since 1984. It is a liquid metal cooled reactor, with a unique metal alloy fuel, and it utilizes a radically new fuel cycle. An existing facility, the Hot Fuel Examination Facility-South (HFEF/S) is being modified and equipped to provide a complete demonstration of the fuel cycle. This paper will concentrate on safety aspects of the future HFEF/S operation, slated to begin late next year. HFEF/S is part of Argonne's complex of reactor test facilities located on the Idaho National Engineering Laboratory. HFEF/S was originally put into operation in 1964 as the EBR-II Fuel Cycle Facility (FCF) (Stevenson, 1987). From 1964--69 FCF operated to demonstrate an earlier and incomplete form of today's pyroprocess, recycling some 400 fuel assemblies back to EBR-II. The FCF mission was then changed to one of an irradiated fuels and materials examination facility, hence the name change to HFEF/S. The modifications consist of activities to bring the facility into conformance with today's much more stringent safety standards, and, of course, providing the new process equipment. The pyroprocess and the modifications themselves are described more fully elsewhere (Lineberry, 1987; Chang, 1987). 18 refs., 5 figs., 2 tabs

  10. Actinide recycle potential in the Integral Fast Reactor (IFR) fuel cycle

    International Nuclear Information System (INIS)

    Chang, Y.I.; Till, C.E.

    1990-01-01

    In the Integral Fast Reactor (IFR) development program, the entire reactor system -- reactor, fuel cycle, and waste process is being developed and optimized at the same time as a single integral entity. The use of metallic fuel in the IFR allows a radically improved fuel cycle technology. Pyroprocessing, which utilizes high temperatures and molten salt and molten metal solvents, can be advantageously utilized for processing metal fuels because the product is metal suitable for fabrication into new fuel elements. The key step in the IFR process is electrorefining, which provides for recovery of the valuable fuel constituents, uranium and plutonium, and for removal of fission products. In the electrorefining operation, uranium and plutonium are selectively transported from an anode to a cathode, leaving impurity elements, mainly fission products, either in the anode compartment or in a molten salt electrolyte. A notable feature of the IFR process is that the actinide elements accompany plutonium through the process. This results in a major advantage in the high-level waste management, because these actinides are automatically recycled back into the reactor for in-situ burning. Based on the recent IFR process development, a preliminary assessment has also been made to investigate the feasibility of further adapting the pyrochemical processes to directly extract actinides from LWR spent fuel. The results of this assessment indicate very promising potential and two most promising flowsheet options have been identified for further research and development. This paper also summarizes current thinking on the rationale for actinide recycle, its ramifications on the geologic repository and the current high-level waste management plans, and the necessary development programs. 5 refs., 4 figs., 4 tabs

  11. The IFR Online Detector Control system at the BaBar Experiment

    International Nuclear Information System (INIS)

    Paolucci, Pierluigi

    1999-01-01

    The Instrumented Flux Return (IFR)[1] is one of the five subdetectors of the BaBar[2] experiment on the PEP II accelerator at SLAC. The IFR consists of 774 Resistive Plate Chamber (RPC) detectors, covering an area of about 2,000 m 2 and equipped with 3,000 Front-end Electronic Cards (FEC) reading about 50,000 channels (readout strips). The first aim of a B-factory experiment is to run continuously without any interruption and then the Detector Control system plays a very important role in order to reduce the dead-time due to the hardware problems. The I.N.F.N. group of Naples has designed and built the IFR Online Detector Control System (IODC)[3] in order to control and monitor the operation of this large number of detectors and of all the IFR subsystems: High Voltage, Low Voltage, Gas system, Trigger and DAQ crates. The IODC consists of 8 custom DAQ stations, placed around the detector and one central DAQ station based on VME technology and placed in electronic house. The IODC use VxWorks and EPICS to implement slow control data flow of about 2500 hardware channels and to develop part of the readout module consisting in about 3500 records. EPICS is interfaced with the BaBar Run Control through the Component Proxy and with the BaBar database (Objectivity) through the Archiver and KeyLookup processes

  12. Specifics of IFRS Adoption by Central and Eastern European Countries: Evidence from Research

    Directory of Open Access Journals (Sweden)

    Procházka David

    2017-03-01

    Full Text Available The paper reviews recent literature on the specifics of adoption of International Financial Reporting Standards (IFRS by the new EU members from the Central and Eastern Europe. Despite being members of the EU or OECD, the transition to a standard developed economy has not yet finished. The first part of the paper presents macroeconomic statistics and capital market data, which underline a unique economic structure of the region (relative unimportance of capital markets for raising capital, strong dependence on foreign direct investments combined with the lacks in institutional environment. Under such conditions, the economic consequences of IFRS adoption can be unpredictable and adverse. The second part of the paper analyses the reflection of specifics of the IFRS adoption in the CEE region in research studies covered by the Thomson Reuters’ Web of Science database. The analysis reveals (a cross-country disproportion in the research coverage of the area; (b relatively low coverage of the IFRS research focusing on these transition countries in top journals.

  13. Are companies in the Czech Republic ready to implement IFRS for SMEs?

    Directory of Open Access Journals (Sweden)

    Lucie Bartůňková

    2012-01-01

    Full Text Available The process of integration and globalization is closely related to the need for harmonization of accounting at international level. In this connection International Financial Reporting Standards (IFRS have been developed, which are primarily designed for companies whose securities are traded on regulated markets of the European Union. However, as the importance of small and medium-sized entities has been recently on the increase, the International Accounting Standards Board (IASB also issued after five years of effort in July 2009 the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs. At present, there is no legislation for the application of this standard in the Czech Republic or any other state of the European Union. Each jurisdiction must determine whether to adopt IFRS for SMEs, to what extent and for which entities the standard is mandatory and for which it is not. Already in previous years the European Commission analyzed data from surveys on this new standard and discussed its advantages and disadvantages. To date, however, it has not taken a single decision on whether to adopt and incorporate the standard into the European accounting legislation. The question also remains what attitude towards IFRS for SMEs companies operating in the Czech Republic will take. That is why this paper analyzes the opinions of some Czech companies belonging to the group of SMEs on the potential adoption of this standard.

  14. Social capital for industrial development: operationalizing the concept

    NARCIS (Netherlands)

    P. Knorringa (Peter); I.P. van Staveren (Irene)

    2006-01-01

    textabstractThe present report on Social capital for industrial development: operationalizing the concept is part of the broader Combating Marginalization and Poverty through Industrial Development (COMPID), research programme of the United Nations Industrial Development Organization (UNIDO),

  15. IFRS adoption in Pacific Island Economies: A political perspective

    Directory of Open Access Journals (Sweden)

    Pran Boolaky

    2016-06-01

    Full Text Available This paper proposes a new paradigm on the adoption of IFRS in island economies specifically in the pacific region. The adapted Scott (2001 institutional pressure framework on IFRS adoption addresses the political independence and political dependence of pacific island economies at three levels namely high, second and low.

  16. Audit Fees and IFRS accounting - Is information costly?

    DEFF Research Database (Denmark)

    Friis, Ole; Nielsen, Mogens

    2010-01-01

    En undersøgelse af hvorledes indførelsen af IFRS i 2005 har påvirket udviklingen i revisionshonorarerne.......En undersøgelse af hvorledes indførelsen af IFRS i 2005 har påvirket udviklingen i revisionshonorarerne....

  17. EU adoption of the IFRS 8 standard on operating segments

    OpenAIRE

    Nicolas Véron

    2007-01-01

    In this paper, presented to the Economic and Monetary Affairs Committee of the European Parliament, Nicolas Véron discusses whether the EU should adopt the controversial IFRS 8 standard, a convergence project on how companies should report the performance of their individual business segments. Vérons recommendation is for the European Union not to adopt the current version of IFRS 8.

  18. Mandatory IFRS adoption and executive compensation: Evidence from China

    OpenAIRE

    Qingchuan Hou; Qinglu Jin; Lanfang Wang

    2014-01-01

    This study investigates how the mandatory adoption of International Financial Reporting Standards (IFRS) affects the contractual benefits of using accounting information to determine executive compensation in China. After controlling for firm and corporate governance characteristics, we find strong evidence supporting the positive role of mandatory IFRS adoption on the accounting-based performance sensitivity of executive compensation. Subsample analysis suggests that improvements in accounti...

  19. IFRS leerboek: international financial reporting standards. - 3e dr.

    NARCIS (Netherlands)

    Backhuijs, J.; Braam, G.; Brouwer, A.; van den Ende, H.; de Feijter, J.; Hartman, M.; Langendijk, H.; Schoonderbeek, W.; Veuger, P.

    2010-01-01

    Dit IFRS Leerboek is bedoeld voor iedereen die kennis van de regelgeving van de IASB wil krijgen. De regelgeving van de IASB omvat niet alleen de standaarden die onder de naam IFRS worden gepubliceerd, maar ook de standaarden die eerder zijn uitgegeven onder de naam IAS en nog steeds van kracht

  20. Reductie van complexiteit binnen IFRS: wie is aan zet?

    NARCIS (Netherlands)

    Brouwer, A.; Tahtah, J.

    2012-01-01

    IFRS heeft bijgedragen aan de transparantie van financiële verslaggeving en efficiënte werking van kapitaalmarkten. IFRS wordt echter ook regelmatig bekritiseerd vanwege haar complexiteit. Deze complexiteit ondermijnt de begrijpelijkheid van financiële verslaggeving. In dit artikel gaan we in op een

  1. IFRS adoption and implementation in companies: utopia or reality?

    NARCIS (Netherlands)

    Pater, C.; Georgakopoulos, G.; Sotiropoulos, I.; Galanou, E.

    2009-01-01

    Purpose: The aim of this paper is to examine the impact the International Financial Reporting Standards (IFRS) have on accounting quality in an attempt to investigate whether "Reporting under the IFRS regime adds value to accounting information quality". Design/methodology/approach: Our analysis is

  2. Development, concept and scope of copyright protection in Nigeria ...

    African Journals Online (AJOL)

    Development, concept and scope of copyright protection in Nigeria: an overview. ... Nnamdi Azikiwe University Journal of International Law and Jurisprudence ... This forms the aim of this paper which focuses essentially on basic issues relating to the development, concept and the scope of protection afforded copyright in ...

  3. Recent developments and current concepts in medulloblastoma.

    Science.gov (United States)

    Gerber, N U; Mynarek, M; von Hoff, K; Friedrich, C; Resch, A; Rutkowski, S

    2014-04-01

    Medulloblastoma is the most common malignant brain tumor of childhood. While prognosis has significantly improved in the last decades with multimodal therapy including surgery, radiotherapy, and chemotherapy, one third of patients still succumb to their disease. Further research is needed to find more efficient treatment strategies for prognostically unfavorable patient groups and to minimize long-term sequelae of tumor treatment. This review gives a summary of the current state of treatment concepts including an outlook on the near future. We describe recent advances in the understanding of molecular mechanisms, their potential impact on risk stratification in upcoming clinical trials, and perspectives for the clinical implementation of targeted therapies. Copyright © 2013 Elsevier Ltd. All rights reserved.

  4. Evaluasi Kurikulum Sekolah Menengah Jurusan Akuntansi Menjelang IFRS

    Directory of Open Access Journals (Sweden)

    Holly Deviarti

    2012-05-01

    Full Text Available The changing of financial accounting standard into International Financial Report Standard (IFRS is the headline for all accountants, for professional public, company and academic accountants. The purpose of this research is to evaluate the curriculum of vocational high school (SMK accounting major in the advance of applying IFRS. The method used is descriptive explorative approach. This research started through library research, interview with teachers, hold trainings and questionnaire, and analyze the activities. The result showed that SMK in accounting major is not ready yet for the advance of IFRS convergence in 2012, so does the knowledge socialization among teachers and instructors. The researcher recommended holding the preparation for PSAK in IFRS convergence curriculum-based (in cooperation with fostering directorate of vocational high school, training for teachers, arranging accounting books or modules, and adding subjects about IFRS for opening knowledge.

  5. Mandatory IFRS adoption and executive compensation: Evidence from China

    Directory of Open Access Journals (Sweden)

    Qingchuan Hou

    2014-03-01

    Full Text Available This study investigates how the mandatory adoption of International Financial Reporting Standards (IFRS affects the contractual benefits of using accounting information to determine executive compensation in China. After controlling for firm and corporate governance characteristics, we find strong evidence supporting the positive role of mandatory IFRS adoption on the accounting-based performance sensitivity of executive compensation. Subsample analysis suggests that improvements in accounting-based performance sensitivity after IFRS adoption differ across regions with various levels of institutional quality and across firms that are affected to a different extent by the adoption. Additional analysis supports the argument that the positive effects of IFRS adoption on the use of accounting performance in executive compensation are driven by the reduction in accounting conservatism associated with IFRS adoption.

  6. The Rigour of IFRS Education in the USA: Analysis, Reflection and Innovativeness

    Science.gov (United States)

    Tan, Aldys; Chatterjee, Bikram; Bolt, Susan

    2014-01-01

    International Financial Reporting Standards (IFRS) are accepted throughout the world, particularly in the European Union, Australia, New Zealand and Canada. Emerging economies are also are aligning their practices with IFRS. Historically, the USA has been cautious about accepting IFRS. However, following acceptance of IFRS worldwide, the US…

  7. Neue Welle an IFRS: Wechseln schon bald mehr Firmen zu Swiss GAAP FER?

    OpenAIRE

    Sager, Marc; Vial, Jérôme

    2016-01-01

    Seit 2008 wechseln an der SIX kotierte Firmen vermehrt den Rechnungslegungsstandard von den IFRS zu Swiss GAAP FER (FER). Mit IFRS 9 (Finanzinstrumente), IFRS 15 (Erlöse aus Verträgen mit Kunden) und IFRS 16 (Leasingverhältnisse) werden die Anwender einmal mehr mit weitreichenden Änderungen konfrontiert.

  8. MES Development Framework: Concepts, Ideas, Implementation

    DEFF Research Database (Denmark)

    Caponetti, Fabio; Papaleo, Massimiliano

    MES development remains primarily a labour-intensive effort, thus subject to human limitations. ISA-95 defines a modeling road map, however, engineering techniques have advanced only moderately. Inevitably, the development process introduces errors beginning in requirements formulation, continuing...... performance, reduced dimensions, easier maintenance and coding are the key results of the project....

  9. EVALUATION OF THE CHARACTERISTICS OF GOODWILL IN IFRS

    Directory of Open Access Journals (Sweden)

    Kiss Agota

    2014-07-01

    Full Text Available Assessment is one of the most debated areas in accountancy, since the choice of valuation procedures, methods directly influence an entity’s financial situation, alterations and performance. The applications of International Financial Reporting Standards are mandatory for quoted companies in the EU since 2005. In my study/paper I deal with a specifically treated area of accountancy, the regulation of goodwill’sevaluationin the IFRS system. Since this area is jointly regulated by several standards, my goal is to provide a comprehensive view of standards regarding the evaluation of goodwill, their consistency paying particular attention to the hypothetical approaches and evaluation philosophy of IAS 36 Impairment of Assets standard. Since goodwill acquired in a business combination does not represent independent cash flow from other asset and group of asset, therefore its valuation requires specific accounting treatment. Standards determine the concept, the criteria for recognizing, the rules applied in initial measurement of goodwill, and later the limits of the impairment to be recognised derived from the subsequent period’sprice reduction of the goodwill and the related tax effects. My thesis detailsa specific set of concepts, which is connected to the determination of thegoodwill’s value. Itincludesthe concepts of cash generating unit, recoverable amount, value in use and fair value less costs to sell. I give full details about impairment test, as a particular evaluation procedure, I introduce the internal and external source of information, which show evidence that the asset may be impaired, I also consider deferred tax effects resulted from the evaluation of goodwill and the identification of effects influencing the performance of the entity. Subsequently, I introduce the specific regulation of the goodwill’s evaluation with the help of corporate examples. Having analysed the IFRS reportsof three multinational companies, with

  10. MARKETING CONCEPT - MODERN VISION FOR TOURISM DEVELOPMENT

    OpenAIRE

    Marius BOIŢĂ

    2014-01-01

    Nowadays marketing appears to be the result of long efforts of generalization and reflection of economical theory regarding marketing practice that has emerged and developed as a consequence of contemporary social and economic dynamism. Through the implementation of an effective marketing system and modern Romanian tourism, constantly improving quality performance of products or services will be provided towards achieving a performing tourism. The recent ongoing development of touris...

  11. Development of the Biological Experimental Design Concept Inventory (BEDCI)

    Science.gov (United States)

    Deane, Thomas; Nomme, Kathy; Jeffery, Erica; Pollock, Carol; Birol, Gulnur

    2014-01-01

    Interest in student conception of experimentation inspired the development of a fully validated 14-question inventory on experimental design in biology (BEDCI) by following established best practices in concept inventory (CI) design. This CI can be used to diagnose specific examples of non-expert-like thinking in students and to evaluate the…

  12. Art Education and the Development of Self-Concept.

    Science.gov (United States)

    Hausman, Jerome J.

    References are often made in art education literature about how art can enhance individuals' self-concepts. This document discusses the work of authors, Manuel Barkan, George Herbert Mead, and Sigmund Freud, who support this concept. Barkan's theory concerning how an individual's personality develops and changes by interacting socially is…

  13. Development of the Statistical Reasoning in Biology Concept Inventory (SRBCI)

    Science.gov (United States)

    Deane, Thomas; Nomme, Kathy; Jeffery, Erica; Pollock, Carol; Birol, Gülnur

    2016-01-01

    We followed established best practices in concept inventory design and developed a 12-item inventory to assess student ability in statistical reasoning in biology (Statistical Reasoning in Biology Concept Inventory [SRBCI]). It is important to assess student thinking in this conceptual area, because it is a fundamental requirement of being…

  14. Development of a "Lac" Operon Concept Inventory (LOCI)

    Science.gov (United States)

    Stefanski, Katherine M.; Gardner, Grant E.; Seipelt-Thiemann, Rebecca L.

    2016-01-01

    Concept inventories (CIs) are valuable tools for educators that assess student achievement and identify misconceptions held by students. Results of student responses can be used to adjust or develop new instructional methods for a given topic. The regulation of gene expression in both prokaryotes and eukaryotes is an important concept in genetics…

  15. QUESTIONS TO REGULATORY FRAMEWORK ACCOUNTING AND FINANCIAL STATEMENTS UNDER IFRS

    Directory of Open Access Journals (Sweden)

    V. Shvets

    2015-10-01

    Full Text Available With the system approach in article analyzes the situation and problems of legal regulation and providing accounting and financial reporting in terms of standardization and harmonization of the principles of IFRS. The evaluation of the provisions and objectives of the strategy for reform of accounting and reporting rules and the requirements of European integration processes. Analyzed and determined the degree of influence of accounting and analytical science and education for the development and implementation of new approaches to the reform process and regulation of accounting, control and audit. critical analysis of the draft amendments to the existing regulations, current views on instytutsiynist accounting under uncertainty and systemic crisis outlined organizational problems and possible solutions to methodological council of accounting.

  16. THE IAS/IFRS STANDARDS SYSTEM BETWEEN HARMONIZATION AND DEFORMITY

    Directory of Open Access Journals (Sweden)

    Mates Dorel

    2010-12-01

    Full Text Available The development of competition, the globalization and the growth and integration of the capital markets require comparable accounting information based on superior- quality standards, an accounting information to consolidate and not to obstruct the global efficiency of the market .The obligatory adoption of the current IAS/IFRS norms for the creation of the financial statements of the European companies- and especially of the listed ones- are a necessary step for the full integration of the financial markets of EU member state. The 4th and 7th CE directives contributed to the harmonization of the base accounting information of the stock companies, determining a general improvement of the European accounting norms quality, and this due to the greater comparability of the companies account, which eased the activity of the trans-border companies.

  17. MARKETING CONCEPT - MODERN VISION FOR TOURISM DEVELOPMENT

    Directory of Open Access Journals (Sweden)

    Marius BOIŢĂ

    2014-12-01

    Full Text Available Nowadays marketing appears to be the result of long efforts of generalization and reflection of economical theory regarding marketing practice that has emerged and developed as a consequence of contemporary social and economic dynamism. Through the implementation of an effective marketing system and modern Romanian tourism, constantly improving quality performance of products or services will be provided towards achieving a performing tourism. The recent ongoing development of tourism, vast global expansion, the development of tourism in tourist reception structures by applying a suitable marketing will increase the tourism potential consumer’s satisfaction. In order to obtain a sustainable position in the tourism market and tourism companies must address complex marketing plan strategies.

  18. Developing Concepts of Ordinary and Extraordinary Communication

    Science.gov (United States)

    Lane, Jonathan D.; Evans, E. Margaret; Brink, Kimberly A.; Wellman, Henry M.

    2016-01-01

    We examine how understandings of ordinary and extraordinary communication develop. Three- to 10-year-old children and adults (N = 183) were given scenarios in which a protagonist wanted help from a human (their parent) or from God. Scenarios varied in whether protagonists expressed their desires aloud (by asking) or silently (by hoping), whether…

  19. Development and optimization of containment structure concepts

    International Nuclear Information System (INIS)

    Reuter, H.R.; Whitcraft, J.S. Jr.

    1976-01-01

    The development of prestressed concrete containment structures for nuclear power plants designed, constructed, and tested by Bechtel Power Corporation has been divided into three general stages or generations. The distinctions that characterize these generations are: the shape of the dome, the number of buttresses, the size and arrangement of the post-tensioning tendons, and the design level of the prestressing forces. (author)

  20. The Impact of International Financial Reporting Standards (IFRS): Evidence from Canada

    OpenAIRE

    Hilliard Theresa DiPonio; Neidermeyer Presha

    2016-01-01

    The Canadian transition to IFRS provides a valuable IFRS learning opportunity. The Canadian transition and implementation of IFRS provides a unique opportunity to examine the conversion of financial reporting from a similar set of financial reporting rules as U.S. GAAP in a similar economic and business environment. The implementation and adoption of IFRS is not a monolithic event. Our ability to comprehensively understand and assess IFRS requires transparent disclosures such as those mandate...

  1. Immobilization of IFR salt wastes in mortar

    International Nuclear Information System (INIS)

    Fischer, D.F.; Johnson, T.R.

    1988-01-01

    Portland cement-base mortars are being considered for immobilizing chloride salt wastes produced by the fuel cycles of Integral Fast Reactors (IFR). The IFR is a sodium-cooled fast reactor with metal alloy fuels. It has a close-coupled fuel cycle in which fission products are separated from the actinides in an electrochemical cell operating at 500/degree/C. This cell has a liquid cadmium anode in which the fuels are dissolved and a liquid salt electrolyte. The salt will be a mixture of either lithium, potassium, and sodium chlorides or lithium, calcium, barium, and sodium chlorides. One method being considered for immobilizing the treated nontransuranic salt waste is to disperse the salt in a portland cement-base mortar that will be sealed in corrosion-resistant containers. For this application, the grout must be sufficiently fluid that it can be pumped into canister-molds where it will solidify into a strong, leach-resistant material. The set times must be longer than a few hours to allow sufficient time for processing, and the mortar must reach a reasonable compressive strength (/approximately/7 MPa) within three days to permit handling. Because fission product heating will be high, about 0.6 W/kg for a mortar containing 10% waste salt, the effects of elevated temperatures during curing and storage on mortar properties must be considered

  2. THE LEGAL FRAMEWORK FOR THE IMPLEMENTATION OF IFRS AND THEIR IMPLICATIONS IN THE BANKING SYSTEM FROM ROMANIA

    Directory of Open Access Journals (Sweden)

    Anisoara Apetri

    2015-05-01

    Full Text Available At the level of the European financial system, banks are the basic institutions which provide financing for the private sector, it preferring bank financing at the expense of financing through the capital market. The current stage of the international accounting harmonisation process focuses on obtaining similar economic decisions taken by investors and other users of the financial statements – decisions based on equivalent financial statements, prepared according to the set of International Financial Reporting Standards - IFRS developed by the IASB. Therefore, the aim of this study is to provide an overview of the implementation of IFRS in the world as well as in Romania by providing some information about the adoption process and the issues identified through the implementation of IFRS, especially in the banking field in Romania.

  3. Advanced reactor development: The LMR integral fast reactor program at Argonne

    International Nuclear Information System (INIS)

    Till, C.E.

    1990-01-01

    Reactor technology for the 21st Century must develop with characteristics that can now be seen to be important for the future, quite different from the things when the fundamental materials and design choices for present reactors were made in the 1950s. Argonne National Laboratory, since 1984, has been developing the Integral Fast Reactor (IFR). This paper will describe the way in which this new reactor concept came about; the technical, public acceptance, and environmental issues that are addressed by the IFR; the technical progress that has been made; and our expectations for this program in the near term. 3 figs

  4. Novel combustion concepts for sustainable energy development

    CERN Document Server

    Agarwal, Avinash K; Gupta, Ashwani K; Aggarwal, Suresh K; Kushari, Abhijit

    2014-01-01

    This book comprises research studies of novel work on combustion for sustainable energy development. It offers an insight into a few viable novel technologies for improved, efficient and sustainable utilization of combustion-based energy production using both fossil and bio fuels. Special emphasis is placed on micro-scale combustion systems that offer new challenges and opportunities. The book is divided into five sections, with chapters from 3-4 leading experts forming the core of each section. The book should prove useful to a variety of readers, including students, researchers, and professionals.

  5. Resin Infusion Rigidized Inflatable Concept Development and Demonstration

    Data.gov (United States)

    National Aeronautics and Space Administration — A novel concept utilizing resin infusion to rigidize inflatable structures was developed at JSC ES. This ICA project intends to complete manufacturing of a prototype...

  6. Convergence of boundary judgments and innovative regional development concepts

    NARCIS (Netherlands)

    Bressers, Johannes T.A.; Boer, C.L.

    2013-01-01

    Purpose: Sustainable regional development is often accompanied by the introduction and gradual implementation of innovative concepts, like, e.g. "integrated natural resources management" or "sustainable tourism". From a managerial perspective, in order to contribute to improved sustainable regional

  7. Uses of the Sonicguide as a Concept Development Device.

    Science.gov (United States)

    Vopata, Alvin E.

    1978-01-01

    The article discusses the Sonicguide, and electronic mobility device for the blind, and makes some suggestions for its introduction to young children and for its use as an aid in the development of spatial concepts. (Author/DLS)

  8. Prospects for developing attractive inertial fusion concepts

    International Nuclear Information System (INIS)

    Cornwall, T.; Bodner, S.; Herrmannsfeldt, W.B.; Hogan, W.; Storm, E.; VanDevender, J.P.

    1986-01-01

    The authors discuss the role of inertial fusion in relationship to defense activities as well as in relation to energy alternatives. Other general advantages to inertial fusion besides maintaining the system more cheaply and easily, are discussed such as certain designs and the use of very short wavelength with a very modest laser intensity. A discussion on the direct illumination approach is offered. The progress made in high-gain target physics and the potential for development of solid-state lasers as a potential multimegajoule driver and a potential high-rep-rate fusion driver are discussed. Designs for reaction chambers are examined, as is the heavy-ion fusion program. Light-ion accelerators are also discussed

  9. A participatory concept of development and communication.

    Science.gov (United States)

    Aubel, J

    1992-01-01

    The predominant position concerning health communication is that it basically consists of spreading carefully designed messages to certain groups to generate individual behavior change. This information transfer involves a 1-way direction and top down strategy. Even though these approaches may change individual knowledge and attitudes, changes in behavior do not always result. Indeed cultural or economic factors often prevent individuals from changing their behavior. Another belief is that health communication strategies should motivate community members and health workers to take part in dialogue and analysis of health problems. Feedback is thus instantaneous. This convergence model incorporates both community members and health workers and encourages them to draw from their own experiences and priorities to delineate strategies at the community and institutional levels. The advantages of the convergence model include: it aims to change community norms rather than individual behavior and to develop mutually acceptable health practices, it improves skills in 2-way communication, and it uses local communicators. This last advantage results in strengthened ability of these communicators to analyze problems and to encourage others among their social networks to participate in problem solving. Thus their participation fosters sustainable changes in health strategies. Several examples of local communicators generating changes in group norms in developing countries exist. Muslim leaders in the Gambia advance child health and family planning. In India and Bangladesh, respected women inform other women about appropriate child nutrition practices. In Malawi, women's groups wrote nutrition songs and choreographed dances to accompany the songs. If people perceive that educational content relates to their personal beliefs and experience, they become motivated. Facilitated structured learning activities such as open-ended stories are the most successful. Health workers should

  10. Drug development: from concept to marketing!

    Science.gov (United States)

    Tamimi, Nihad A M; Ellis, Peter

    2009-01-01

    Drug development is an expensive, long and high-risk business taking 10-15 years and is associated with a high attrition rate. It is driven by medical need, disease prevalence and the likelihood of success. Drug candidate selection is an iterative process between chemistry and biology, refining the molecular properties until a compound suitable for advancing to man is found. Typically, about one in a thousand synthesised compounds is ever selected for progression to the clinic. Prior to administration to humans, the pharmacology and biochemistry of the drug is established using an extensive range of in vitro and in vivo test procedures. It is also a regulatory requirement that the drug is administered to animals to assess its safety. Later-stage animal testing is also required to assess carcinogenicity and effects on the reproductive system. Clinical phases of drug development include phase I in healthy volunteers to assess primarily pharmacokinetics, safety and toleration, phase II in a cohort of patients with the target disease to establish efficacy and dose-response relationship and large-scale phase III studies to confirm safety and efficacy. Experience tells us that approximately only 1 in 10 drugs that start the clinical phase will make it to the market. Each drug must demonstrate safety and efficacy in the intended patient population and its benefits must outweigh its risks before it will be approved by the regulatory agencies. Strict regulatory standards govern the conduct of pre-clinical and clinical trials as well as the manufacturing of pharmaceutical products. The assessment of the new medicinal product's safety continues beyond the initial drug approval through post-marketing monitoring of adverse events. Copyright 2009 S. Karger AG, Basel.

  11. Deep Borehole Disposal Concept: Development of Universal Canister Concept of Operations

    Energy Technology Data Exchange (ETDEWEB)

    Rigali, Mark J. [Sandia National Lab. (SNL-NM), Albuquerque, NM (United States). Applied Systems Analysis and Research; Price, Laura L. [Sandia National Lab. (SNL-NM), Albuquerque, NM (United States). Applied Systems Analysis and Research

    2016-08-01

    This report documents key elements of the conceptual design for deep borehole disposal of radioactive waste to support the development of a universal canister concept of operations. A universal canister is a canister that is designed to be able to store, transport, and dispose of radioactive waste without the canister having to be reopened to treat or repackage the waste. This report focuses on the conceptual design for disposal of radioactive waste contained in a universal canister in a deep borehole. The general deep borehole disposal concept consists of drilling a borehole into crystalline basement rock to a depth of about 5 km, emplacing WPs in the lower 2 km of the borehole, and sealing and plugging the upper 3 km. Research and development programs for deep borehole disposal have been ongoing for several years in the United States and the United Kingdom; these studies have shown that deep borehole disposal of radioactive waste could be safe, cost effective, and technically feasible. The design concepts described in this report are workable solutions based on expert judgment, and are intended to guide follow-on design activities. Both preclosure and postclosure safety were considered in the development of the reference design concept. The requirements and assumptions that form the basis for the deep borehole disposal concept include WP performance requirements, radiological protection requirements, surface handling and transport requirements, and emplacement requirements. The key features of the reference disposal concept include borehole drilling and construction concepts, WP designs, and waste handling and emplacement concepts. These features are supported by engineering analyses.

  12. Development of the Central Dogma Concept Inventory (CDCI) Assessment Tool

    OpenAIRE

    Newman, Dina L.; Snyder, Christopher W.; Fisk, J. Nick; Wright, L. Kate

    2016-01-01

    Scientific teaching requires scientifically constructed, field-tested instruments to accurately evaluate student thinking and gauge teacher effectiveness. We have developed a 23-question, multiple select?format assessment of student understanding of the essential concepts of the central dogma of molecular biology that is appropriate for all levels of undergraduate biology. Questions for the Central Dogma Concept Inventory (CDCI) tool were developed and iteratively revised based on student lan...

  13. Mitigation of Oil in Water Column: Concept Development

    Science.gov (United States)

    2016-06-01

    subsea pipeline leaks , or the leaking of oil from tanks after a damaged vessel has sunk to the bottom. Oil arriving at the surface of the water may...i Classification | CG-926 RDC | author | audience | month year Mitigation of Oil in Water Column: Concept Development Distribution...Center. June 2016 Report No. CG-D-03-16 Mitigation of Oil in Water Column: Concept Development ii UNCLAS//Public | CG-926 RDC

  14. Developing user-centered concepts for language learning video games

    OpenAIRE

    Poels, Yorick; Annema, Jan Henk; Zaman, Bieke; Cornillie, Frederik

    2012-01-01

    This paper will report on an ongoing project which aims to develop video games for language learning through a user-centered and evidence-based approach. Therefore, codesign sessions were held with adolescents between 14 and 16 years old, in order to gain insight into their preferences for educational games for language learning. During these sessions, 11 concepts for video games were developed. We noticed a divide between the concepts for games that were oriented towa...

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

    NARCIS (Netherlands)

    Brouwer, A.J.; Hoogendoorn, Martin

    2017-01-01

    Dutch law (B2T9) is positive towards IFRS. IFRS may be used by all entities, there is a specific option for entities using IFRS in the consolidated financial statements to apply an IFRS-friendly version of B2T9 in its separate financial statements, and IFRS for SMEs can be used by non-listed and

  16. Concepts of epigenetics in prostate cancer development.

    Science.gov (United States)

    Cooper, C S; Foster, C S

    2009-01-27

    Substantial evidence now supports the view that epigenetic changes have a role in the development of human prostate cancer. Analyses of the patterns of epigenetic alteration are providing important insights into the origin of this disease and have identified specific alterations that may serve as useful diagnostic and prognostic biomarkers. Examination of cancer methylation patterns supports a stem cell origin of prostate cancer. It is well established that methylation of GSTpi is a marker of prostate cancer, and global patterns of histone marking appear to be linked to cancer prognosis with levels of acetylated histones H3K9, H3K18, and H4K12, and of dimethylated H4R3 and H3K4, dividing low-grade prostate cancer (Gleason 6 or less) into two prognostically separate groups. Elevated levels of several components of the polycomb group protein complex, EZH2, BMI1, and RING1, can also act as biomarkers of poor clinical outcome. Many components of the epigenetic machinery, including histone deacetylase (whose expression level is linked to the TMPRSS2:ERG translocation) and the histone methylase EZH2, are potential therapeutic targets. The recent discovery of the role of small RNAs in governing the epigenetic status of individual genes offers exciting new possibilities in therapeutics and chemoprevention.

  17. Strategy of plant concept development in Hitachi

    International Nuclear Information System (INIS)

    Kumiaki, Moriya

    2007-01-01

    Hitachi contributes to the society in various fields of nuclear power such as the Light Water Reactor field, the Fast Breeder Reactor, the fuel cycle, and the medical treatment. Since the beginning of a first commercial operation of a BWR in Japan, Hitachi has constructed 20 units of BWR. Hitachi continues its efforts in achieving high reliability and large-scale output, and in 1996, it completed Advanced Boiling Water Reactor (ABWR) in cooperation with various BWR utilities, General Electric Company, and Toshiba Corporation. Hitachi has enhanced the ABWR technology further based on the above enough experience. The latest technologies were reflected in Hamaoka unit 5 and Shika unit 2 as the latest ABWR plants. The further upgrade technologies would been reflected in Shimane-3, Ohma-1 and Higashidori-1 as ABWR plants under planning. Hitachi obtains the chance to construct the nuclear power plant continuously. For the next generation, Hitachi is working on developing nuclear power plants that take diversified needs and global characteristics into account. As one of the approaches, the output series formation of BWR is extended as the following. ABWR-II and ESBWR (Economic and Simplified BWR) as a large-scale centralized power supply emphasizing cost efficiency, Medium size ABWR and natural circulation type BWR as medium and small-scale distributed power supply that features flexibility to various market needs, such as minimized capital risks, timely return on a capital investment, etc. As another approach, Hitachi tries to extend the Light Water Reactor technology. RBWR (Resource-Renewable BWR ) that achieves a high conversion ratio over 1.0 based on the BWR technology will make the fuel cycle flexible. Hitachi will continue the challenge for the next ABWR and the future with the enough experience of BWR construction. (author)

  18. A review of compatibility of IFR fuel and austenitic stainless steel

    International Nuclear Information System (INIS)

    Keiser, D.D. Jr.

    1996-01-01

    Interdiffusion experiments have been conducted to investigate the compatibility of various austenitic stainless steels with U-Pu-Zr alloys, which are alloys to be employed as fuel for the Integral Fast Reactor being developed by Argonne National Laboratory. These tests have also studied the compatibility of austenitic stainless steels with fission products, like the minor actinides (Np and Am) and lanthanides (Ce and Nd), that are generated during the fission process in an IFR. This paper compares the results of these investigations in the context of fuel-cladding compatibility in IFR fuel elements, specifically focusing on the relative Interdiffusion behavior of the components and the types of phases that develop based on binary phase diagrams. Results of Interdiffusion tests are assessed in the light of observations derived from post-test examinations of actual irradiated fuel elements

  19. Does IFRS Detract from Social Disclosure in Corporate Annual Report and Accounts? Evidence from Nigeria

    Directory of Open Access Journals (Sweden)

    Arthur Joseph Avwokeni

    2016-10-01

    Full Text Available This study examines compliance with the corporate social disclosure requirement of the United Nations and whether their voluntary declaration by the International Accounting Standards Board detracts from compliance. Qualitative, financial and non-financial disclosures, based on core indicators developed by the United Nations Conference on Trade, Aid and Development, were garnered from financial statements prepared before and after IFRS adoption. Overall, corporate social disclosure on employment creation and labour practices; welfare, health and safety; and environment, improve during the IFRS regime. This improvement is associated with size of the firm, not audit identity, ownership or capital structure. This finding provides evidence to clinch anecdotal claims that even in the absence of laws some agents would still operate to meet the information needs of their principals; however, in line with organization theory, policies are needed to guide the actions of man, including the learning organization.

  20. KBS-3H - Development of the horizontal disposal concept

    International Nuclear Information System (INIS)

    Thurner, Eric; Pettersson, Stig; Snellman, Margit; Autio, Jorma

    2006-01-01

    SKB and Posiva are performing an R and D programme over the period of 2002-2007 with the overall aim to find out whether the KBS-3H concept can be regarded as an alternative to the KBS-3V concept for disposal of spent nuclear fuel. A feasibility study of the KBS-3H concept was carried out in 2002, followed by the setting up of basic design in 2003, and since 2004 the demonstration phase is ongoing, ending with the evaluation of the potencial of the concept in 2007. In order to find out whether the concept can be regarded as a viable alternative to the KBS-3V concept demonstration and design work involve development of excavation technology of the drift, detailed studies on the function of the buffer bentonite, deposition equipment and methods for construction of low-pH shotcrete plugs. The investigations related to long-term safety are based on difference analyses between KBS-3V and KBS-3H and focus on KBS-3H specific processes. By the end of 2007 the KBS-3H concept will be reported including a preliminary safety case of the concept with Olkiluoto in Finland as a reference site. (author)

  1. Evolving Concepts of Development through the Experience of ...

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

    This project will explore the experiences of emerging and developing countries in order to identify how the concept of international development has evolved and where it they may be heading. It will do so through a series of workshops convening scholars and practitioners from both the developing and the industrialized ...

  2. Modeling Energy and Development : An Evaluation of Models and Concepts

    NARCIS (Netherlands)

    Ruijven, Bas van; Urban, Frauke; Benders, René M.J.; Moll, Henri C.; Sluijs, Jeroen P. van der; Vries, Bert de; Vuuren, Detlef P. van

    2008-01-01

    Most global energy models are developed by institutes from developed countries focusing primarily oil issues that are important in industrialized countries. Evaluation of the results for Asia of the IPCC/SRES models shows that broad concepts of energy and development. the energy ladder and the

  3. Muudetud IFRS 3 ja IAS 27 / Monika Peetson

    Index Scriptorium Estoniae

    Peetson, Monika, 1976-

    2008-01-01

    Rahvusvahelise Raamatupidamisstandardite Nõukogu poolt välja antud muudetud standarditest IFRS 3 "Äriühendused" ja IAS 27 "Konsolideeritud ja konsolideerimata finantsaruanded" ning nendega kaasnevatest muudatustest

  4. The impact of corporate governance on IFRS adoption choices

    NARCIS (Netherlands)

    Verriest, A.J.M.; Gaeremynck, A.; Thornton, D.B.

    2013-01-01

    We investigate the association between corporate governance strength and EU listed firms' choices with respect to International Financial Reporting Standards (IFRS) adoption in 2005. We measure governance strength by aggregating variables such as board independence, board functioning and audit

  5. Theoretical aspect of the development of 'corporate social responsibility' concept

    OpenAIRE

    Milanović, Vesna M.; Bučalina, Andrea D.

    2013-01-01

    This paper presents a theoretical aspect of the development of 'corporate social responsibility' concept from the beginning of the 20th century to the present day, with the focus on the following periods: up to 1950, between 1950 an 1970, from 1970 to 1990 and from 1990 to now. We employed historical approach. We had an insight into the results of theoretical research on 'corporate social responsibility' concept, which were mostly presented in scientific papers in the English language. The ab...

  6. IFRS Adoption and Financial Reporting Quality: Taiwan Experience

    OpenAIRE

    Ching-Chieh Lin; Chi-Yun Hua; Wen-Hsiang Lin; Wen-Chih Lee

    2012-01-01

    Taiwan’s financial accounting regulatory amendment directions shift the framework from the U.S. GAAP-based to International Financial Reporting Standards (IFRS)-based to accelerate the pace of progress towards convergence with IFRS. In the amendment process, the converge outcomes of earnings quality become an important and urgent issue. The purpose of this study is to investigate the converge impacts on reporting quality over 1999 to 2009, which divided into three timeframes: the U.S. GAAP-ba...

  7. Does Mandatory IFRS Adoption Improve the Information Environment?

    OpenAIRE

    Horton, Joanne; Serafeim, Georgios; Serafeim, Ioanna

    2012-01-01

    More than 120 countries require or permit the use of International Financial Reporting Standards (‘IFRS’) by publicly listed companies on the basis of higher information quality and accounting comparability from IFRS application. However, the empirical evidence about these presumed benefits are often conflicting and fail to separate between information quality and comparability. In this paper we examine the effect of mandatory IFRS adoption on firms’ information environment. We find that afte...

  8. Audit fees and IFRS accounting - Is information costly?

    OpenAIRE

    Friis, Ole; Nielsen, Mogens

    2010-01-01

    Since 2005 companies with equity instruments traded on regulated markets in the European Economic Area have prepared their financial reports in accordance with accounting standards issued by the IASB. A survey conducted in 2007 indicated that most of the EU companies that changed from local to IFRS rules incurred additional costs in connection with the transition. Also, companies expected additional future costs from using IFRS. Although the main part of these stemmed from the companies’ inte...

  9. Intended and unintended consequences of mandatory IFRS adoption

    OpenAIRE

    Brüggemann, Ulf; Hitz, Jörg-Markus; Sellhorn, Thorsten

    2012-01-01

    This paper discusses empirical evidence on the economic consequences of mandatory adoption of International Financial Reporting Standards (IFRS) in the European Union (EU) and provides suggestions on how future research can add to our understanding of these effects. Based on the explicitly stated objectives of the EU‟s so-called „IAS Regulation‟, we distinguish between intended and unintended consequences of mandatory IFRS adoption. Empirical research on the intended consequences generally fa...

  10. Number-concept acquisition and general vocabulary development.

    Science.gov (United States)

    Negen, James; Sarnecka, Barbara W

    2012-11-01

    How is number-concept acquisition related to overall language development? Experiments 1 and 2 measured number-word knowledge and general vocabulary in a total of 59 children, ages 30-60 months. A strong correlation was found between number-word knowledge and vocabulary, independent of the child's age, contrary to previous results (D. Ansari et al., 2003). This result calls into question arguments that (a) the number-concept creation process is scaffolded mainly by visuo-spatial development and (b) that language only becomes integrated after the concepts are created (D. Ansari et al., 2003). Instead, this may suggest that having a larger nominal vocabulary helps children learn number words. Experiment 3 shows that the differences with previous results are likely due to changes in how the data were analyzed. © 2012 The Authors. Child Development © 2012 Society for Research in Child Development, Inc.

  11. Heuristics Applied in the Development of Advanced Space Mission Concepts

    Science.gov (United States)

    Nilsen, Erik N.

    1998-01-01

    Advanced mission studies are the first step in determining the feasibility of a given space exploration concept. A space scientist develops a science goal in the exploration of space. This may be a new observation method, a new instrument or a mission concept to explore a solar system body. In order to determine the feasibility of a deep space mission, a concept study is convened to determine the technology needs and estimated cost of performing that mission. Heuristics are one method of defining viable mission and systems architectures that can be assessed for technology readiness and cost. Developing a viable architecture depends to a large extent upon extending the existing body of knowledge, and applying it in new and novel ways. These heuristics have evolved over time to include methods for estimating technical complexity, technology development, cost modeling and mission risk in the unique context of deep space missions. This paper examines the processes involved in performing these advanced concepts studies, and analyzes the application of heuristics in the development of an advanced in-situ planetary mission. The Venus Surface Sample Return mission study provides a context for the examination of the heuristics applied in the development of the mission and systems architecture. This study is illustrative of the effort involved in the initial assessment of an advance mission concept, and the knowledge and tools that are applied.

  12. The Probability of Default Under IFRS 9: Multi-period Estimation and Macroeconomic Forecast

    Directory of Open Access Journals (Sweden)

    Tomáš Vaněk

    2017-01-01

    Full Text Available In this paper we propose a straightforward, flexible and intuitive computational framework for the multi-period probability of default estimation incorporating macroeconomic forecasts. The concept is based on Markov models, the estimated economic adjustment coefficient and the official economic forecasts of the Czech National Bank. The economic forecasts are taken into account in a separate step to better distinguish between idiosyncratic and systemic risk. This approach is also attractive from the interpretational point of view. The proposed framework can be used especially when calculating lifetime expected credit losses under IFRS 9.

  13. Comprehensive change management concepts. Development of a participatory approach.

    Science.gov (United States)

    Zink, Klaus J; Steimle, Ulrich; Schröder, Delia

    2008-07-01

    During the last years, many change projects in organizations did not have the planned success. Therefore at first, the causes for these failures and the success factors contributing to organizational change have to be discussed. To get better results, a comprehensive change management concept has been developed and tested in an ongoing research project. By using concepts for an integrated assessment and design of organizations, an approach for analyzing the current situation has been elaborated to identify "lack of integration" in the change initiatives of a company. To realize an integrated overall approach of modernization by harmonizing different methods and concepts, first, one has to prove their relationship to policy and strategy (vertical harmonization). The second step is to take into account the fact that there has to be a logical fit between the single concepts (horizontal harmonization). But even if all elements are logically coherent, that does not mean that the people working in the company also see this coherence. Therefore, in addition to the "logical fit", one has to examine the "psychological fit". In the end, a concept for analyzing the status quo in an organization as a result of "objective data" and "subjective data" originated. Subsequently, instruments for harmonizing different modernizing concepts have been applied. As part of the comprehensive change management concept participatory ergonomic approaches have been used during the project. The present study shows this approach in the case of one company.

  14. How has IFRS impacted financial reporting for unlisted entities?

    Directory of Open Access Journals (Sweden)

    Elina Haapamäki

    2018-03-01

    Full Text Available This paper addresses the question whether adoption of International Financial Reporting Standards (IFRS is associated with low earnings management in unlisted companies in three European countries. Therefore, this paper investigates whether companies that have adopted IFRS voluntarily engage significantly less in earnings management compared to companies that have not adopted IFRS. Moreover, this study examines firm-specific incentives and their role in the adoption decision within different institutional settings. The distribution of earnings is analyzed to discover whether companies have managed their earnings. Logistic regression analysis is used to examine the firm-specific incentives. Empirical findings reveal that in sample of unlisted firms using IFRS the distribution of earnings is smoother. Thus, the results provide supporting evidence for the adoption of IFRS. Moreover, results of this study provide relatively good empirical support for statements that large unlisted firms with foreign owners and that are profitable are more likely to adopt IFRS voluntarily. However, the firm-specific incentives play different role in the adoption decision process in weak institutional settings compared to strong institutional settings.

  15. The implementation of the IFRS for SME in the EU

    Directory of Open Access Journals (Sweden)

    Hana Bohušová

    2011-01-01

    Full Text Available Small and medium sized companies have very important position in the EU economy, mainly in the area of employment. Their activities on the internal market are limited by a great deal of obstacles. The most important obstacles can be considered different national financial reporting and tax systems.IASB published an International Financial Reporting Standard (IFRS designed for use by small and medium-sized entities (SMEs.The IFRS for SME is expressly designed to meet the financial reporting needs of entities that (a do not have public accountability and (b publish general purpose financial statements for external users. This standard could be a suitable instrument for the SME accounting harmonization. The aim of the paper is to analyze the problems connected with the harmonization of accounting legislation used by SMEs in EU countries especially in the Czech Republic. In the frame of methodology the empirical research was used. The author has distributed questionnaires to the enterprises in the Czech Republic, selected according to their size and the field of activity. Comment letters of 210 respondents from 26 EU Member States were used for evaluation possibilities of the IFRS for implementation to national legislation.Based on the results of empirical research some problems could arise with the IFRS for SME application. Based on the questionnaires, respondents are highly interested in the costs and gains of IFRS for SME application. The gains should exceed the costs of IFRS for SME application.

  16. EMPIRICAL STUDYRELATED TOINCREASINGTHE ACCOUNTING INFORMATIONQUALITYAT THE IMPORT-EXPORTCOMPANIES THROUGH IFRS IMPLEMENTATION

    Directory of Open Access Journals (Sweden)

    Adriana IOŢA

    2015-09-01

    Full Text Available Since the external trading activity accounts for an important source of national economy growth, being the developed states economy driver, the authors considered that at the level of the entities carrying out external trading activities, the own bookkeeping must be organized taking into account the specific of the activity developed. In this context, the authors began the preparation of the study starting from the idea that this category of companies must provide accounting information as qualitative as possible that can be easily comparable at the international level and hereby increase the international commercial exchanges. Meeting this challenge of increasing the external trading activities involves the adoption of specific measures, in line with the real state of performance and with the current needs of the companies from the national economy. A relevant measure is considered to be IFRS (International Financial Reporting Standards implementation for this category of companies in order to increase the quality of the accounting information provided and implicitly of some new businesses with the abroad. In order to test the opinion related to IFRS implementation on the companies carrying out external trading activities, the authors prepared a study based on a questionnaire that targeted Romanian companies carrying out external trading activities, of different dimensions. The purpose of this questionnaire was to draw up conclusions related to the content, need and the information usability of the data reported through financial positions by the companies carrying out external trading activities. The questions addressed by the authors, in this respect, have predefined answers, meant to obtain the opinion of the Romanian companies related to the possible IFRS implementation, irrespective of size, of the impact forecasted of IFRS implementation process on the companies’ activity, as well as the importance granted to the auditing of collection

  17. Aeronautics Autonomy Testbed Capability (AATC) Team Developed Concepts

    Science.gov (United States)

    Smith, Phillip J.

    2018-01-01

    In 2015, the National Aeronautics and Space Administration (NASA) formed a multi-center, interdisciplinary team of engineers from three different aeronautics research centers who were tasked with improving NASA autonomy research capabilities. This group was subsequently named the Aeronautics Autonomy Testbed Capability (AATC) team. To aid in confronting the autonomy research directive, NASA contracted IDEO, a design firm, to provide consultants and guides to educate NASA engineers through the practice of design thinking, which is an unconventional method for aerospace design processes. The team then began learning about autonomy research challenges by conducting interviews with a diverse group of researchers and pilots, military personnel and civilians, experts and amateurs. Part of this design thinking process involved developing ideas for products or programs known as concepts that could enable real world fulfillment of the most important latent needs identified through analysis of the interviews. The concepts are intended to be sacrificial, intermediate steps in the design thinking process and are presented in this report to record the efforts of the AATC group. Descriptions are provided in present tense to allow for further ideation and imagining the concept as reality as was attempted during the teams discussions and interviews. This does not indicate that the concepts are actually in practice within NASA though there may be similar existing programs independent of AATC. These concepts were primarily created at two distinct stages during the design thinking process. After the initial interviews, there was a workshop for concept development and the resulting ideas are shown in this work as from the First Round. As part of succeeding interviews, the team members presented the First Round concepts to refine the understanding of existing research needs. This knowledge was then used to generate an additional set of concepts denoted as the Second Round. Some

  18. Sustainable development in the EU : Redefining and operationalizing the concept

    NARCIS (Netherlands)

    Van Hees, Sander R W

    Although sustainable development plays an important role in EU law, neither EU law nor EU policy clearly explains what the concept means and how it must be put into practice. Policy-makers, NGOs, politicians and businesses do, however, need guidance on sustainable development for the purpose of good

  19. IFRS 3 & IAS 39 : Övergången till IFRS – resultatmässiga effekter

    OpenAIRE

    Nieminen, Jan-Erik; Khan, Tahir

    2005-01-01

    Från och med den 1 januari 2005 måste alla börsnoterade bolag redovisa enligt IFRS. Fördelar med IFRS är harmonisering av redovisningsprinciperna mellan olika länder, internationellt enhetlig redovisningspraxis och att investerare lättare kan jämföra olika företags finansiella information som är baserade i olika länder. Nackdelar med IFRS är att reglerna är mer omfattande och detaljerade än de tidigare rekommendationerna från Redovisningsrådet. Vid införandet av IFRS 2005 förutspådde branschf...

  20. VALUE RELEVANCE DAN IFRS ADOPTION DI INDONESIA: INVESTIGASI PADA PERUSAHAAN LQ-45 BURSA EFEK INDONESIA

    Directory of Open Access Journals (Sweden)

    Triandi ,

    2017-02-01

    Full Text Available Value relevance is being defined as the ability of information disclosed by financial statements to capture and summarize firm value. earnings per share (EPS and book value of shares (BVS and stock market price (SMP, both before and after IFRS adoption. Based on theresult,test there the valuerelevancebefore and after IFRS adoptio. The value relevance after IFRS adoption decreased. These findings differ from the findings in several countries have adopted IFRS. In many countries have adopted IFRS tends to increase the value relevance. Keyword : value relevance, earning per share, book value of equity, stock price, IFRS adoption, LQ-45

  1. Konsep Nilai Wajar (Fair Value dalam Standar Akuntansi Berbasis IFRS di Indonesia Apa dan Bagaimana?

    Directory of Open Access Journals (Sweden)

    Heri Sukendar W.

    2012-05-01

    Full Text Available This paper is intended to explain the use of the concept of fair value instead of book value. The accounting world in Indonesia during the last few years have made convergency implementation of new accounting standards oriented to the International Financial Reporting Standards (IFRS issued by International Accounting Standard Boars (IASB. This new accounting standard that emphasizes the concept of fair value compared with book value concept is outdated. The use of the concept of fair value of the difference and it turned out to be a trigger konvergency change the paradigm of the book value of a simpler, but less information is less transparent. The implementation of accounting standards konverjensi done gradually raises serious problems, this can be seen from postponed the application of PSAK 50 & PSAK 55 in the banking industry. Knowledge and experience of inadequate is a priority of fair value implementation difficulties.

  2. Investigating Students’ Development of Learning Integer Concept and Integer Addition

    Directory of Open Access Journals (Sweden)

    Nenden Octavarulia Shanty

    2016-09-01

    Full Text Available This research aimed at investigating students’ development of learning integer concept and integer addition. The investigation was based on analyzing students’ works in solving the given mathematical problems in each instructional activity designed based on Realistic Mathematics Education (RME levels. Design research was chosen to achieve and to contribute in developing a local instruction theory for teaching and learning of integer concept and integer addition. In design research, the Hypothetical Learning Trajectory (HLT plays important role as a design and research instrument. It was designed in the phase of preliminary design and tested to three students of grade six OASIS International School, Ankara – Turkey. The result of the experiments showed that temperature in the thermometer context could stimulate students’ informal knowledge of integer concept. Furthermore, strategies and tools used by the students in comparing and relating two temperatures were gradually be developed into a more formal mathematics. The representation of line inside thermometer which then called the number line could bring the students to the last activity levels, namely rules for adding integer, and became the model for more formal reasoning. Based on these findings, it can be concluded that students’ learning integer concept and integer addition developed through RME levels.Keywords: integer concept, integer addition, Realistic Mathematics Education DOI: http://dx.doi.org/10.22342/jme.7.2.3538.57-72

  3. Recycle of LWR [Light Water Reactor] actinides to an IFR [Integral Fast Reactor

    International Nuclear Information System (INIS)

    Pierce, R.D.; Ackerman, J.P.; Johnson, G.K.; Mulcahey, T.P.; Poa, D.S.

    1991-01-01

    A large quantity of actinide elements is present in irradiated Light Water Reactor (LWR) fuel that is stored throughout the world. Because of the high fission-to-capture ratio for the transuranium (TRU) elements with the high-energy neutrons in the metal-fueled Integral Fast Reactor (IFR), that reactor can consume these elements effectively. The stored fuel represents a valuable resource for an expanding application of fast power reactors. In addition, removal of the TRU elements from the spent LWR fuel has the potential for increasing the capacity of a high-level waste facility by reducing the heat loads and increasing the margin of safety in meeting licensing requirements. Argonne National Laboratory (ANL) is developing a pyrochemical process, which is compatible with the IFR fuel cycle, for the recovery of TRU elements from LWR fuel. The proposed product is a metallic actinide ingot, which can be introduced into the electrorefining step of the IFR process. The major objective of the LWR fuel recovery process is high TRU element recovery, with decontamination a secondary issue, because fission product removal is accomplished in the IFR process. The extensive pyrochemical processing studies of the 1960s and 1970s provide a basis for the design of possible processes. Two processes were selected for laboratory-scale investigation. One is based on the Salt Transport Process studied at ANL for mixed-oxide fast reactor fuel, and the other is based on the blanket processing studies done for ANL's second Experimental Breeder Reactor (EBR-2). This paper discusses the two processes and is a status report on the experimental studies. 5 refs., 2 figs., 2 tabs

  4. Progress in developing the concept for the irradiation research facility

    International Nuclear Information System (INIS)

    Lee, A.G.; Bishop, W.E.; Gillespie, G.E.; Zeng, Y.

    1996-04-01

    At the 16th annual Canadian Nuclear Society conference, AECL presented the case for replacing the NRU reactor with an Irradiation Research Facility (IRF) to test CANDU fuels and materials and to perform advanced materials research using neutrons. AECL developed a cost estimate of $500 million for the reference IRF concept, and estimated that it would require 87 months to complete. AECL has initiated a pre-project program to develop the IRF concept and to minimize uncertainties related to feasibility and licensability, and to examine options for reducing the overall project cost before project implementation begins. (author) 10 refs., 2 figs

  5. IFRS and US GAAP convergence in the area of business combination

    Directory of Open Access Journals (Sweden)

    Hana Bohušová

    2008-01-01

    Full Text Available The IASB project "Business Combinations" started in 2001. The increase of financial statements quality and international harmonization of business combinations recording were main objectives of this project. The project was divided into two phases. IFRS 3 (2004 Business Combinations" which replaced former IAS 22 was the result of the first phase. Partial harmonization of recording and financial reporting of business combination in Europe and in the USA was the main objective of IFRS 3 (2004. IFRS 3 (2004 is based on SFAS 141 (2001. SFAS 141 (2001 was developed in 2001 and replaced APB (Accounting Principles Board Opinion No. 16 Business Combinations and SFAS 38. There is the pooling interest method forbidden and only the purchase method is allowed for all kinds of business combinations. Based on the comparison of both methodical approaches to business combinations are demonstrated reasons for refusing of pooling interest method. The second phase is aimed at purchase method application and new methodical approaches to business combination recording and it is the objective of the conclusion of this paper.

  6. MEMAHAMI PERILAKU STAKEHOLDERS INDONESIA DALAM ADOPSI IFRS: TINJAUAN ASPEK KEPENTINGAN, BAHASA, DAN BUDAYA

    Directory of Open Access Journals (Sweden)

    Sujoko Efferin

    2014-12-01

    Full Text Available This study examines the dynamics of the implementation of IFRS in Indonesia and challenges faced by its stakeholders by using interpretive-qualitative research paradigm. In-depth interviews, observations, and documentary analysis were used during data collection processes. The results were then cross-examined through triangulation. More specifically, this study attempts to identify problems arised during the implementation and the responses of the stakeholders. The authors hope that the findings can enrich the literatures about the interconnectedness among accounting, culture, language, and stakeholders’ interests in the context of developing countries, especially Indonesia. Our results indicate that there is an interdependence among the stakeholders (regulator, auditor, user, preparer, and higher education institutions in which there is no party that can individually ensure the successfulness of the IFRS implementation. Synergistic, long-term oriented collective efforts among those parties are required since they all have internal constraints that can inhibit the implementation. In addition, culture (including language exacerbates the problems and, hence, require long-term, strategic responses in macro level. Finally, this study suggests seven propositions conditioning the effectiveness of IFRS implementation in a national context.

  7. Elementary Teacher's Conceptions of Inquiry Teaching: Messages for Teacher Development

    Science.gov (United States)

    Ireland, Joseph E.; Watters, James J.; Brownlee, Jo; Lupton, Mandy

    2012-02-01

    This study explored practicing elementary school teacher's conceptions of teaching in ways that foster inquiry-based learning in the science curriculum (inquiry teaching). The advocacy for inquiry-based learning in contemporary curricula assumes the principle that students learn in their own way by drawing on direct experience fostered by the teacher. That students should be able to discover answers themselves through active engagement with new experiences was central to the thinking of eminent educators such as Pestalozzi, Dewey and Montessori. However, even after many years of research and practice, inquiry learning as a referent for teaching still struggles to find expression in the average teachers' pedagogy. This study drew on interview data from 20 elementary teachers. A phenomenographic analysis revealed three conceptions of teaching for inquiry learning in science in the elementary years of schooling: (a) The Experience-centered conception where teachers focused on providing interesting sensory experiences to students; (b) The Problem-centered conception where teachers focused on engaging students with challenging problems; and (c) The Question-centered conception where teachers focused on helping students to ask and answer their own questions. Understanding teachers' conceptions has implications for both the enactment of inquiry teaching in the classroom as well as the uptake of new teaching behaviors during professional development, with enhanced outcomes for engaging students in Science.

  8. Progress in Development of I2S-LWR Concept

    International Nuclear Information System (INIS)

    Petrovic, Bojan

    2014-01-01

    The paper will present the progress in developing the Integral Inherently Safe Light Water Reactor (12S-LWR) concept. This new concept aims to combine the competitive economics of a large nuclear power plant, with enhanced safety achieved by the integral primary circuit configuration (previously considered only for PWRs with power levels not exceeding several hundred MWc), and with enhanced accident tolerance (to address concerns after the Fukushima Dai-lchi accidents). Several new technologies are being developed to enable this concept, including novel silicide fuel and micro-channel primary heat exchangers. This project is performed by a multi-disciplinary multi-organization team led by Georgia Tech, including academia, a national laboratory, nuclear industry, and a power utility, wit expected participation of the University of Zagreb. (author)

  9. Family Concepts in Early Learning and Development Standards

    Science.gov (United States)

    Walsh, Bridget A.; Sanchez, Claudia; Lee, Angela M.; Casillas, Nicole; Hansen, Caitlynn

    2016-01-01

    This exploratory study investigated the use of concepts related to families, parents, and the home in 51 state-level early learning and development standards documents. Guidelines from six national family involvement, engagement, and school-partnership models were used to create the Family Involvement Models Analysis Chart (FIMAC), which served as…

  10. Developing and Evaluating Animations for Teaching Quantum Mechanics Concepts

    Science.gov (United States)

    Kohnle, Antje; Douglass, Margaret; Edwards, Tom J.; Gillies, Alastair D.; Hooley, Christopher A.; Sinclair, Bruce D.

    2010-01-01

    In this paper, we describe animations and animated visualizations for introductory and intermediate-level quantum mechanics instruction developed at the University of St Andrews. The animations aim to help students build mental representations of quantum mechanics concepts. They focus on known areas of student difficulty and misconceptions by…

  11. Agile Company Development - Looking for a new concept

    DEFF Research Database (Denmark)

    Andersen, Jesper Rank; Mikkelsen, Hans; Riis, Jens Ove

    2004-01-01

    in the managerial hierarchy. They compete for resources and managerial attention and they often take too long time – and some do not survive in the rapid changing context. Top managers ask for speed, flexibility and effectiveness. Can the ideas and principles from Agile and Lean Thinking concepts developed...

  12. Developing concepts for improved efficiency of robot work preparation

    NARCIS (Netherlands)

    Essers, M.S.; Vaneker, Thomas H.J.

    2013-01-01

    SInBot[1] is a large research project that focuses on maximizing the efficient use of mobile industrial robots during medium sized production runs. The system that will be described in this paper will focusses on the development and validation of concepts for efficient work preparation for cells of

  13. Development of the Enzyme-Substrate Interactions Concept Inventory

    Science.gov (United States)

    Bretz, Stacey Lowery; Linenberger, Kimberly J.

    2012-01-01

    Enzyme function is central to student understanding of multiple topics within the biochemistry curriculum. In particular, students must understand how enzymes and substrates interact with one another. This manuscript describes the development of a 15-item Enzyme-Substrate Interactions Concept Inventory (ESICI) that measures student understanding…

  14. Development of the Central Dogma Concept Inventory (CDCI) Assessment Tool

    Science.gov (United States)

    Newman, Dina L.; Snyder, Christopher W.; Fisk, J. Nick; Wright, L. Kate

    2016-01-01

    Scientific teaching requires scientifically constructed, field-tested instruments to accurately evaluate student thinking and gauge teacher effectiveness. We have developed a 23-question, multiple select--format assessment of student understanding of the essential concepts of the central dogma of molecular biology that is appropriate for all…

  15. The Development of the Concept of Atoms and Molecules

    Indian Academy of Sciences (India)

    Home; Journals; Resonance – Journal of Science Education; Volume 15; Issue 1. The Development of the Concept of Atoms and Molecules - Dalton and Beyond. K L Sebastian ... Author Affiliations. K L Sebastian1. Department of Inorganic and Physical Chemistry, Indian Institute of Science, Bangalore 560012, India.

  16. Space station high gain antenna concept definition and technology development

    Science.gov (United States)

    Wade, W. D.

    1972-01-01

    The layout of a technology base is reported from which a mechanically gimballed, directional antenna can be developed to support a manned space station proposed for the late 1970's. The effort includes the concept definition for the antenna assembly, an evaluation of available technology, the design of critical subassemblies and the design of critical subassembly tests.

  17. The Development of the Concept of Atoms and Molecules

    Indian Academy of Sciences (India)

    Home; Journals; Resonance – Journal of Science Education; Volume 16; Issue 12. The Development of the Concept of Atoms and Molecules - Dalton and Beyond. K L Sebastian ... Author Affiliations. K L Sebastian1. Department of Inorganic and Physical Chemistry, Indian Institute of Science, Bangalore 560012, India.

  18. Developing and Implementing an Assessment Technique to Measure Linked Concepts

    Science.gov (United States)

    Ye, Li; Oueini, Razanne; Lewis, Scott E.

    2015-01-01

    The links students make among chemistry content is considered essential for a robust, enduring understanding in multiple learning theories. This article describes the development and implementation of an assessment technique, termed a Measure of Linked Concepts, designed to inform instructors on students' understanding of linking content…

  19. Concept-oriented research and development in information technology

    CERN Document Server

    Mori, Kinji

    2014-01-01

    This book thoroughly analyzes the relationships between concept, technology, and market-which are the main factors in shifting information technology research and development (R&D) to a new approach. It discusses unconventional methods and viewpoints of concept creation, technology innovation, and market cultivation. Featuring contributions from international experts and case studies from IBM and Hitachi, this book is perfect for graduate students in information technology, engineering, technology management, operation research, and business-as well as for R&D researchers, directors, strategis

  20. Power control for wind turbines in weak grids: Concepts development

    DEFF Research Database (Denmark)

    Bindner, H.

    1999-01-01

    will make wind power more firm and possible to connect to weaker grids. So, when the concept is matured, theexpectation is that for certain wind power installations, the cost of the power control is paid back as added wind power capacity value and saved grid reinforcement costs. Different systems...... and analyze methods and technologies for making it viable to utilize more of the wind potential in remote areas. The suggestion is to develop a power control concept for wind turbines which will even out thepower fluctuations and make it possible to increase the wind energy penetration. The main options...... are to combine wind power with a pumped hydro power storage or with an AC/DC converter and battery storage. The AC/DC converter can either be an "add-on" typeor it can be designed as an integrated part of a variable speed wind turbine. The idea is that combining wind power with the power control concept...

  1. Theoretical Insights for Developing the Concept of Social Technologies

    Directory of Open Access Journals (Sweden)

    Rūta Tamošiūnaitė

    2013-02-01

    Full Text Available Purpose—Social technologies continue to grow in popularity in society. Even though the term “social technology” is most commonly used to refer to new social media such as Twitter and Facebook, a redefinition of this concept based on the original definition is needed. Nowadays the concept of “social technology” has several aspects, which destabilize the dominant image of technology. It emphasizes the social sciences and the humanities as shapers of society, reconsiders the strength of “soft technologies.” The aim of this paper is to provide rich insight into the concept of social technologies’ and to develop the meaning of social technologies in information and knowledge society by analysing new needs and application forms of social technologies. Findings—the research contributed to the understanding of the concept of social technologies. Based on the analysis and synthesis of the scientific literature, a theoretical framework for defining social technologies was developed. Research limitations/implications—the research is limited in a few aspects. For a deeper understanding of social technologies and for developing technological perspectives in social sciences a broader theoretical, as well as empirical, research is necessary. In order to generalise the research findings, further research should include different dimensions from the perspective of other sciences. Article Type: conceptual paper.

  2. Theoretical Insights for Developing the Concept of Social Technologies

    Directory of Open Access Journals (Sweden)

    Monika Skaržauskaitė

    2012-12-01

    Full Text Available Purpose—Social technologies continue to grow in popularity in society. Even though the term “social technology” is most commonly used to refer to new social media such as Twitter and Facebook, a redefinition of this concept based on the original definition is needed. Nowadays the concept of “social technology” has several aspects, which destabilize the dominant image of technology. It emphasizes the social sciences and the humanities as shapers of society, reconsiders the strength of “soft technologies.” The aim of this paper is to provide rich insight into the concept of social technologies’ and to develop the meaning of social technologies in information and knowledge society by analysing new needs and application forms of social technologies.Findings—the research contributed to the understanding of the concept of social technologies. Based on the analysis and synthesis of the scientific literature, a theoretical framework for defining social technologies was developed.Research limitations/implications—the research is limited in a few aspects. For a deeper understanding of social technologies and for developing technological perspectives in social sciences a broader theoretical, as well as empirical, research is necessary. In order to generalise the research findings, further research should include different dimensions from the perspective of other sciences.

  3. The RPC-based IFR system at BaBar experiment: preliminary results

    International Nuclear Information System (INIS)

    Piccolo, Davide; Palano, A.; Bagnasco, S.; Buzzo, A.; Contri, R.; Crosetti, G.; Lo Vetere, M.; Macri, M.; Monge, R.; Passaggio, S.; Patrignani, C.; Robutti, E.; Santroni, A.; Anulli, F.; Baldini, R.; Calcaterra, A.; De Sangro, R.; Falciai, D.; Finocchiaro, G.; Patteri, P.; Peruzzi, I.; Piccolo, M.; Yu, Z.; Zallo, A.; Cavallo, N.; De Nardo, G.; Fabozzi, F.; Gatto, C.; Lista, L.; Paolucci, P.; Sciacca, C.; Bionta, R.; Wright, D.; Band, H.; Johnson, J.

    2002-01-01

    The IFR system is a RPC-based detector used to identify muons and neutral hadrons in the BaBar experiment at PEP II machine in SLAC. The RPC system can be used to reconstruct the trajectory of muons, pions and neutral hadrons interacting in the iron of the IFR. The different range and hit pattern allow to discriminate different particles crossing the IFR. An overview of the system design and the preliminary results on the IFR performances are reported

  4. IFRS 13 and investing decisions : A study of auditors and academics’ viewpoint

    OpenAIRE

    Yarnold, Jonathan; Ravlic, Marko

    2014-01-01

    With the recent financial crisis that have happened and the global move towards fair value accounting financial institutions such as the IASB saw fit to increase the mandatory disclosure requirements by implementing IFRS 13 to regulated fair value accounting in IFRS. The implementation of IFRS 13 means that many of the old standards in regards to fair value will be replaced, for example investment properties reporting under IAS 40. Furthermore IFRS 13 redefines the classification system for a...

  5. The RPC-based IFR system at BaBar experiment preliminary results

    CERN Document Server

    Piccolo, D; Bagnasco, S; Baldini, R; Band, H R; Bionta, R; Buzzo, A; Calcaterra, A; Cavallo, N; Contri, R; Crosetti, G; De Nardo, Gallieno; De Sangro, R; Fabozzi, F; Falciai, D; Finocchiaro, G; Gatto, C; Johnson, J; Lista, L; Lo Vetere, M; Macri, M; Monge, R; Palano, A; Paolucci, P; Passaggio, S; Patrignani, C; Patteri, P; Peruzzi, I; Piccolo, M; Robutti, E; Santroni, A; Sciacca, C; Wright, D; Yu, Z; Zallo, A

    2002-01-01

    The IFR system is a RPC-based detector used to identify muons and neutral hadrons in the BaBar experiment at PEP II machine in SLAC. The RPC system can be used to reconstruct the trajectory of muons, pions and neutral hadrons interacting in the iron of the IFR. The different range and hit pattern allow to discriminate different particles crossing the IFR. An overview of the system design and the preliminary results on the IFR performances are reported.

  6. The Integral Fast Reactor concept: Today's hope for tomorrow's electrical energy needs

    International Nuclear Information System (INIS)

    Dwight, C.C.; Phipps, R.D.

    1989-01-01

    Acid rain and the greenhouse effect are getting more attention as their impacts on the environment become evident around the world. Substantial evidence indicates that fossil fuel combustion for electrical energy production activities is a key cause of those problems. A change in electrical energy production policy is essential to a stable, healthy environment. That change is inevitable, it's just a matter of when and at what cost. Vision now, instead of reaction later, both in technological development and public perception, will help to limit the costs of change. The Integral Fast Reactor (IFR) is a visionary concept developed by Argonne National Laboratory that involves electrical energy production through fissioning of heavy metals by fast neutrons in a reactor cooled by liquid sodium. Physical characteristics of the coolant and fuel give the reactor impressive characteristics of inherent and passive safety. Spent fuel is pyrochemically reprocessed and returned to the reactor in the IFR's closed fuel cycle. Advantages in waste management are realized, and the reactor has the potential for breeding, i.e., producing as much or more fuel than it uses. This paper describes the IFR concept and shows how it is today's hope for tomorrow's electrical energy needs. 14 refs., 1 fig., 1 tab

  7. BABAR IFR Replacement R and D

    CERN Document Server

    Berry, M

    2003-01-01

    The Instrumented Flux Return (IFR) of the BaBar detector will soon need to be replaced by a more robust muon detection system. Scintillator bars with embedded Wavelength Shifting (WLS) fibers and Limited Streamer Tubes are two replacement technology options. The scintillator bars are tested for attenuation length; and causes for the large width of the Photo Multiplier Tube (PMT) signal are analyzed by Monte Carlo simulation. Cooling techniques for Avalanche Photo Diodes (APD) are investigated. The fairly high attenuation length coupled with the narrow PMT signal make the scintillator a viable option for a muon detecting system. Continuing work will focus on increasing timing resolution using an APD to read the signal from the WLS fibers, and investigating the lifetime of the APD. The ability to read a signal from the LST on external copper strips is tested and signals are found to be clearly distinguishable from noise. The voltage is compared to count rate to find that the optimal operating voltage for the LS...

  8. The Value Relevance of IFRS: The Case of Turkey

    Directory of Open Access Journals (Sweden)

    Ahmet Turel

    2009-10-01

    Full Text Available Accounting standards that are mostly compatible with International Financial Reporting Standards (IFRS are required for consolidatedfinancial statements of all Turkish listed firms starting from 2005 fiscal year end. Before that, financial reporting in Turkey was closely related to taxreporting. Until 2003, all Turkish listed firms were preparing their financial statements in accordance with the local standards issued by the CapitalMarket Board of Turkey. In this study, I examine the relative and incremental value relevance of earnings and the book value of equity under CapitalMarket Board (CMB Accounting Standards (2001-2002 and under IFRS (2005-2006 for Turkish listed firms. I compare these two periods toinvestigate whether the mandatory adoption of IFRS increase relevance of earnings and book value of equity which are accepted as proxies ofaccounting quality. I find evidence that the value relevance of earnings and book value of equity has increased significantly after adopting IFRS. Inaddition, I find that the incremental value relevance of earnings increased between the CMB accounting standards period and the IFRS period.However, the incremental value relevance of book value of equity degreased in the same period.

  9. PENERAPAN IFRS DALAM PRAKTIK MANAJEMEN LABA PADA BANK PEMERINTAHAN INDONESIA

    Directory of Open Access Journals (Sweden)

    Nurshadrina Kartika Sari

    2017-11-01

    Full Text Available Banking sector must use accountability for report their financial statement, because external and internal users use it to evaluate the condition of the company. In other side if banks do earnings management practices it will not support for these purpose. IFRS (International Financial Reporting Standards as the global financial standards that more accountable and transparance. This standard can push down the earnings management practice do by management. This research aims to obtain empirical evidence of IFRS implementation in earnings management practice, especially in Indonesia Government Banks during the period before and after using IFRS (2008-2015. The method of this research is using t-test by comparing data in 2008 to 2015. The result of this study indicates that there are differences in earnings management practice by management after implementation of IFRS. The contribution of this research is to get the empirical evidence related to the application of financial reporting standar based on IFRS, and producing transparency and accountable of the financial reports and decline in earnings management behavior.

  10. IFRS ADOPTION AND EARNINGS MANAGEMENT IN BRAZILIAN PUBLICLY TRADED COMPANIES

    Directory of Open Access Journals (Sweden)

    Roberto Midoguti Joia

    2014-03-01

    Full Text Available In 2007, Brazil adopted the International Financial Reporting Standards (IFRS. Studies involving publicly traded companies in different countries around the world indicate that these new standards tend to improve the information quality and make it more comparable and transparent. This study was aimed at verifying any changes in the earnings management levels after 2010 and whether this happened in function of the full adoption of the IFRS by the Brazilian publicly traded companies (except for financial institutions. The data were extracted from the three-monthly financial statements of the databases from Economática and the Brazilian Securities Commission for the period from 2006 till 2011. To achieve the research objectives, two tests were applied. The first showed that the average discretionary accruals, calculated through the Modified Jones Model, were lower after 2010. Next, the regression analysis was elaborated, using panel data with Newey-West’s correction. The results did not confirm the hypothesis that the adoption of the IFRS affected the earnings management level in the period under analysis, but showed that the size and indebtedness significantly explain the discretionary accruals, independently of the adoption of the IFRS. The results suggest that larger companies with a large proportion of own capital tend to produce higher quality reports, independently of the adoption of the IFRS.

  11. The Influence of IFRS Adoption on Corporate Transparency and Accountability: Evidence from New Zealand

    Directory of Open Access Journals (Sweden)

    Jude Edeigba

    2017-09-01

    Full Text Available This study investigates the implications of the gap between International Financial Reporting Standards (IFRS and New Zealand International Financial Reporting Standards (NZIFRS on financial reporting transparency, accountability and corporate fraud. Content analysis of IFRS and NZIFRS was carried out to determine if there are differences between IFRS and NZIFRS. Four IFRS, namely IAS 12, IFRS 13, IFRS 15, IAS 17 and IFRS 16 were analysed on the basis of adoption concessions and Reduced Disclosure Regime (RDR for tier 1 and 2 entities. The findings from these standards led to a review of the associated IFRS to further understand the implications of the standards on financial reporting transparency and decline in incidences of corporate fraud. We found that the difference between IFRS and NZIFRS lies in the financial reporting framework for tier 2 entities. However, we did not find a difference between IFRS and NZIFRS for entities in tier 1 but we identified a decline in incidences of corporate fraud after IFRS was adopted. We further identified the presence of information asymmetry for tier 2 which is capable of retaining Generally Accepted Accounting Principles (GAAPs. These differences may increase the incidence of corporate fraud among the entities in tier 2 of External Reporting Framework. This is due to an excessive concession from IFRS implementation in New Zealand.

  12. IFRS 8 OPERATING SEGMENTS: Eine Untersuchung der erstmaligen Anwendung in der Schweiz

    OpenAIRE

    Meyer, C; Weiss, S

    2010-01-01

    Seit dem 1. Januar 2009 sind kotierte IFRS-Anwender verpflichtet, eine Segmentberichterstattung nach IFRS 8 zu erstellen. Anhand einer Analyse der Geschäftsberichte 2009 der an der SIX Swiss Exchange kotierten Unternehmen soll ein Überblick über die erstmalige Anwendung von IFRS 8 "Operating Segments" in der Schweiz gewonnen werden.

  13. 75 FR 51148 - Notice of Solicitation of Public Comment on Consideration of Incorporating IFRS Into the...

    Science.gov (United States)

    2010-08-18

    ... plan on consideration of the incorporation of IFRS, involve the impact of such incorporation on: U.S... in that company? To what extent are investors aware of the potential impact of incorporation of IFRS... impact of accounting standards, whether IFRS or U.S. GAAP, on the companies that they currently, or may...

  14. The Impact of International Financial Reporting Standards (IFRS: Evidence from Canada

    Directory of Open Access Journals (Sweden)

    Hilliard Theresa DiPonio

    2016-08-01

    Full Text Available The Canadian transition to IFRS provides a valuable IFRS learning opportunity. The Canadian transition and implementation of IFRS provides a unique opportunity to examine the conversion of financial reporting from a similar set of financial reporting rules as U.S. GAAP in a similar economic and business environment. The implementation and adoption of IFRS is not a monolithic event. Our ability to comprehensively understand and assess IFRS requires transparent disclosures such as those mandated by IFRS 1 and disaggregation of the equity components to observe and measure the impact of IFRS as it pertains to discretionary management implementation choices, material reclassifications, and GAAP-to-GAAP differences. Comprehensive knowledge of IFRS 1, First Time Adoption of International Financial Reporting Standards is crucial to our ability to assess the transitory and future impact of IFRS. IFRS 1 sets the precedent for financial reporting under IFRS, overrides transitional provisions included in other IFRS, and prescribes detailed disclosures. This detailed “rules-based” standard permits discretionary management policy choices which have material impact on transitory reporting as well as future financial results.

  15. Development of FBR integrity system code. Basic concept

    International Nuclear Information System (INIS)

    Asayama, Tai

    2001-05-01

    For fast breeder reactors to be commercialized, they must be more reliable, safer, and at the same, economically competitive with future light water reactors. Innovation of elevated temperature structural design standard is necessary to achieve this goal. The most powerful way is to enlarge the scope of structural integrity code to cover items other than design evaluation that has been addressed in existing codes. Items that must be newly covered are prerequisites of design, fabrication, examination, operation and maintenance, etc. This allows designers to choose the most economical combination of design variations to achieve specific reliability that is needed for a particular component. Designing components by this concept, a cost-minimum design of a whole plant can be realized. By determining the reliability that must be achieved for a component by risk technologies, further economical improvement can be expected by avoiding excessive quality. Recognizing the necessity for the codes based on the new concept, the development of 'FBR integrity system code' began in 2000. Research and development will last 10 years. For this development, the basic logistics and system as well as technologies that materialize the concept are necessary. Original logistics and system must be developed, because no existing researches are available in and out of Japan. This reports presents the results of the work done in the first year regarding the basic idea, methodology, and structure of the code. (author)

  16. Concept development of the human reliability data bank

    International Nuclear Information System (INIS)

    Miller, D.P.

    1984-01-01

    The US Nuclear Regulatory Commission and Sandia National Laboratories initiated a three-phased research program in 1981 to develop a plan for a human reliability data bank. This research initiative was in response to the data needs of the nuclear power industry's probabilistic risk assessment community. The three phases are: (1) develop the data bank concept; (2) develop an implementation plan and conduct a feasibility test; and (3) assist the sponsor in implementing the data bank. This paper briefly describes some of the results of the work performed during Phase A and outlines the program elements schedules for Phase B

  17. Processes Of Self-Concept Development Among Children and Adolescents

    DEFF Research Database (Denmark)

    Spaten, Ole Michael

    on childrens's development may be conquered by broader perspectives in theory and, methodology. He proposed a scientific perspective as the ecology of human development and, the Person-Process-Context-Time model (ibid). Our results includes that childrens's and adolescent's active internalization (Valsiner...... & Van der Veer, 1988). amd dialogical, cultural self-autorship are important themes for an understanding of processes of self-concept development among Danish children and adolescents from diverse cultual backgrounds. Limitations for this research as well as further directions for new studies...

  18. Analysis of IFR driver fuel hot channel factors

    International Nuclear Information System (INIS)

    Ku, J.Y.; Chang, L.K.; Mohr, D.

    1994-01-01

    Thermal-hydraulic uncertainty factors for Integral Fast Reactor (IFR) driver fuels have been determined based primarily on the database obtained from the predecessor fuels used in the IFR prototype, Experimental Breeder Reactor II. The uncertainty factors were applied to the channel factors (HCFs) analyses to obtain separate overall HCFs for fuel and cladding for steady-state analyses. A ''semistatistical horizontal method'' was used in the HCFs analyses. The uncertainty factor of the fuel thermal conductivity dominates the effects considered in the HCFs analysis; the uncertainty in fuel thermal conductivity will be reduced as more data are obtained to expand the currently limited database for the IFR ternary metal fuel (U-20Pu-10Zr). A set of uncertainty factors to be used for transient analyses has also been derived

  19. Perubahan Relevansi Nilai dalam Informasi Akuntansi Setelah Adopsi IFRS

    Directory of Open Access Journals (Sweden)

    Trininik Ratih Wulandari

    2015-12-01

    Full Text Available This study aimed to examine the quality differences of accounting information in the period before and after the adoption of IFRS. The accounting quality was measured by relevance proxy value by looking at the change in R2 of the regression results between the stock price with the book value per share and earnings per share before and after the adoption of IFRS. Population was taken from manufacturing companies listed in ISE in the period 2007 and 2012 through multiple linear regression. Results showed that that the application of IFRS-based standards can improve the quality of accounting information and there is a structural change between the stock price with the book value per share and earnings per share.

  20. Convergence of Romanian accounting regulations with IFRS. A longitudinal analysis

    Directory of Open Access Journals (Sweden)

    Ioana PĂLĂRIE

    2016-06-01

    Full Text Available In this paper we analyse the evolution in the level of convergence of the Romanian accounting regulations with IFRS in the last decade. We focus our study on the accounting topics covered by IAS16, IAS17, IAS 41 and SIC15. We find that in 2005 the regulations exhibit a good level of convergence for property, plant and equipment, a medium level of convergence for lease accounting and divergence for accounting for the agricultural activity. The overall convergence level improved over time for all the topics analysed. These results indicate that the companies with dual reporting may incur lower costs in applying IFRS. Moreover, the national regulations offer the opportunity for a higher level of comparability in Romania of the financial statements prepared under IFRS with those prepared under national regulations. However, we underline that the institutional factors (such as the tax influence over accounting might negatively affect the convergence of practices.

  1. Analysis of IFR driver fuel hot channel factors

    International Nuclear Information System (INIS)

    Ku, J.Y.; Chang, L.K.; Mohr, D.

    2004-01-01

    Thermal-hydraulic uncertainty factors for Integral Fast Reactor (IFR) driver fuels have been determined based primarily on the database obtained from the predecessor fuels used in the IFR prototype. Experimental Breeder Reactor II. The uncertainty factors were applied to the hot channel factors (HCFs) analyses to obtain separate overall HCFs for fuel and cladding for steady-state analyses. A 'semistatistical horizontal method' was used in the HCFs analyses. The uncertainty factor of the fuel thermal conductivity dominates the effects considered in the HCFs analysis; the uncertainty in fuel thermal conductivity will be reduced as more data are obtained to expand the currently limited database for the IFR ternary metal fuel (U-20Pu-10Zr). A set of uncertainty factors to be used for transient analyses has also been derived. (author)

  2. Plant-scale anodic dissolution of unirradiated IFR fuel pins

    International Nuclear Information System (INIS)

    Gay, E.C.; Tomczuk, Z.; Miller, W.E.

    1993-01-01

    This report discusses anodic dissolution which is a major operation in the pyrometallurgical process for recycling spent metal fuels from the Integral Fast Reactor (IFR), an advanced reactor design developed at Argonne National Laboratory. This process involves electrorefining the heavy metals (uranium and plutonium) from chopped, steel-clad fuel segments. The heavy metals are electrotransported from anodic dissolution baskets to solid and liquid cathodes in a molten salt electrolyte (LiCl-KCI) at 500 degrees C. Uranium is recovered on a solid cathode mandrel, while a uranium-plutonium mixture is recovered in a liquid cadmium cathode. The anode configuration consists of four baskets mounted on an anode shaft. These baskets provide parallel circuits in the electrolyte and salt flow through the chopped fuelbed as the baskets are rotated. The baskets for the engineering-scale tests were sized to contain up to 2.5 kg of heavy metal. Anodic dissolution of 10 kg batches of chopped, steel-clad simulated tuel (U-10% Zr and U-Zr-Fs alloy) was demonstrated

  3. Development of MMIS design concepts for the KNGR

    Energy Technology Data Exchange (ETDEWEB)

    Park, Jong Kyun; Ku, In Su; Heo, Seop; Jeong, Chel Hwan; Lee, Hyun Chol; Park, Hui Yun; Lee, Chol Gwon; So, Yong Suk; Kim, Dong Hun; Jang, Gwi Sook; Lee, Ki Yonug; Lee, Jun; Kim, Young In [Korea Atomic Energy Research Institute, Taejon (Korea, Republic of)

    1995-12-01

    The design goals of MMIS for the next generation nuclear power plant are to improve plant safety and the cost effectiveness of nuclear power plants, and to meet with regulatory requirements. For the optimized design of MMIS, conceptual design bases are required for the optimization of MMIS design to establish the design concepts for NGR MMIS. The conceptual design bases are also required for performing the basic design, and verifying the design. The objectives of this study are establishment of MMIS design bases and the development of next generation MMIS configuration concepts. The MMIS design bases for by adopting MMIS requirements developed in the previous study on next generation reactor evaluation techniques and advanced MMIS technologies. The next generation MMIS design requirements are to be developed based on the device obsolescence problems by applying modern digital technology. This report describes the design concepts for the next generation MMIS. In order to develop the design concepts, new technologies were analyzed, and the characteristics of new advanced MMIS designs were reviewed. In addition, reviewing the advanced design features (ADF) resulted from the 3 rd stage of standardization project, the strategy for the application of the results from these activities are prepared. This report includes the comparison results of the design characteristics of next generation MMIS with those of existing plants, YGN 3 and 4, UCN 3 and 4, and NUPLEX 80+. This report also describes the conceptual MMIS configuration of next generation control room, based on the results from the comparison. The results of this study will be an input for the detailed design guidelines and a regulatory requirements review report for the next generation MMIS design, and provide basis for the basis and detailed design of MMI and I and C for main control room. 1 fig., 1 tab., 46 refs. (Author) .new.

  4. Development of MMIS design concepts for the KNGR

    International Nuclear Information System (INIS)

    Park, Jong Kyun; Ku, In Su; Heo, Seop; Jeong, Chel Hwan; Lee, Hyun Chol; Park, Hui Yun; Lee, Chol Gwon; So, Yong Suk; Kim, Dong Hun; Jang, Gwi Sook; Lee, Ki Yonug; Lee, Jun; Kim, Young In

    1995-12-01

    The design goals of MMIS for the next generation nuclear power plant are to improve plant safety and the cost effectiveness of nuclear power plants, and to meet with regulatory requirements. For the optimized design of MMIS, conceptual design bases are required for the optimization of MMIS design to establish the design concepts for NGR MMIS. The conceptual design bases are also required for performing the basic design, and verifying the design. The objectives of this study are establishment of MMIS design bases and the development of next generation MMIS configuration concepts. The MMIS design bases for by adopting MMIS requirements developed in the previous study on next generation reactor evaluation techniques and advanced MMIS technologies. The next generation MMIS design requirements are to be developed based on the device obsolescence problems by applying modern digital technology. This report describes the design concepts for the next generation MMIS. In order to develop the design concepts, new technologies were analyzed, and the characteristics of new advanced MMIS designs were reviewed. In addition, reviewing the advanced design features (ADF) resulted from the 3 rd stage of standardization project, the strategy for the application of the results from these activities are prepared. This report includes the comparison results of the design characteristics of next generation MMIS with those of existing plants, YGN 3 and 4, UCN 3 and 4, and NUPLEX 80+. This report also describes the conceptual MMIS configuration of next generation control room, based on the results from the comparison. The results of this study will be an input for the detailed design guidelines and a regulatory requirements review report for the next generation MMIS design, and provide basis for the basis and detailed design of MMI and I and C for main control room. 1 fig., 1 tab., 46 refs. (Author) .new

  5. Developing concepts for improved efficiency of robot work preparation

    OpenAIRE

    Essers, M.S.; Vaneker, Thomas H.J.

    2013-01-01

    SInBot[1] is a large research project that focuses on maximizing the efficient use of mobile industrial robots during medium sized production runs. The system that will be described in this paper will focusses on the development and validation of concepts for efficient work preparation for cells of intelligent mobile robots that execute medium sized production runs. For a wide range of products, the machining tasks will be defined on an appropriate level, enabling control over the robots beha...

  6. INTELLIGENT NETWORKS, SMART GRIDS CONCEPT, CRUCIAL TECHNOLOGIES FOR SUSTAINABLE DEVELOPMENT

    Directory of Open Access Journals (Sweden)

    Constantin RADU

    2011-05-01

    Full Text Available In this article is presented the concept of smart grids, a very important technology for sustainable development. In the context of globalization of the world lives in an increasingly complex security environment, with rapid changes, some obvious, others less obvious implications in the short, medium or long term, international, national, local and up to every citizen. All countries in the globalized world economy is facing energy problems in terms of climate change have intensified in the twentieth century.

  7. Communist heritage tourism and red tourism : concepts, development and problems

    OpenAIRE

    Caraba, Cosmin Ciprian

    2011-01-01

    "Communist heritage tourism and red tourism: concepts, development and problems. The second part of the 20th century has been marked by the competition between capitalism and communism. The “Autumn of Nations” put an end to the Eastern Bloc, but each former communist country in Central and Eastern Europe still possesses heritage sites reminding of the communist period. These heritage sites are turning into major tourist attractions, being sought by western tourists. Halfway around the worl...

  8. Development of the Concept of Agroecology in Europe: A Review

    Directory of Open Access Journals (Sweden)

    Felipe Gallardo-López

    2018-04-01

    Full Text Available The concept of Agroecology is still not widely discussed in European countries. Therefore, the aim of this review is to present a qualitative and quantitative mixed analysis of this conceptualization based on research papers to provide initial answers to the following questions: How has the agroecology been used in terms of social movement, science and agricultural practice in the European countries? At which scales has it been applied? Which factors have influenced its application? Speech analysis and multivariable techniques are applied to systematized information. According to found results, the concept of agroecology is mainly conceived as science, then as practice and to a lesser degree as a social movement. There is a predominance of studies at plot level, with a tendency to include physical-biological factors; and at agroecosystem, regional and agri-food system levels, including designers, landscapes and consumers. There is a conceptual evolution in extensive quantitative and intensive qualitative standings when the agroecology incorporates more factors, such as economic, social, and, to a lesser extent, cultural and political, and becomes more transdisciplinary as a response to more complex phenomena that support the genesis and development of this concept. In this regard, a greater balance between its conceptions (science, practice and social movement is recommended to achieve a better dialogue between abstract and empirical levels.

  9. Development of a master model concept for DEMO vacuum vessel

    Energy Technology Data Exchange (ETDEWEB)

    Mozzillo, Rocco; Marzullo, Domenico; Tarallo, Andrea [CREATE, University of Naples Federico II, DII, P.le Tecchio 80, 80125, Naples (Italy); Bachmann, Christian [EUROfusion PMU, Boltzmannstraße 2, 85748 Garching (Germany); Di Gironimo, Giuseppe, E-mail: peppe.digironimo@gmail.com [CREATE, University of Naples Federico II, DII, P.le Tecchio 80, 80125, Naples (Italy)

    2016-11-15

    Highlights: • The present work concerns the development of a first master concept model for DEMO vacuum vessel. • A parametric-associative CAD master model concept of a DEMO VV sector has been developed in accordance with DEMO design guidelines. • A proper CAD design methodology has been implemented in view of the later FEM analyses based on “shell elements”. - Abstract: This paper describes the development of a master model concept of the DEMO vacuum vessel (VV) conducted within the framework of the EUROfusion Consortium. Starting from the VV space envelope defined in the DEMO baseline design 2014, the layout of the VV structure was preliminarily defined according to the design criteria provided in RCC-MRx. A surface modelling technique was adopted and efficiently linked to the finite element (FE) code to simplify future FE analyses. In view of possible changes to shape and structure during the conceptual design activities, a parametric design approach allows incorporating modifications to the model efficiently.

  10. Development of a master model concept for DEMO vacuum vessel

    International Nuclear Information System (INIS)

    Mozzillo, Rocco; Marzullo, Domenico; Tarallo, Andrea; Bachmann, Christian; Di Gironimo, Giuseppe

    2016-01-01

    Highlights: • The present work concerns the development of a first master concept model for DEMO vacuum vessel. • A parametric-associative CAD master model concept of a DEMO VV sector has been developed in accordance with DEMO design guidelines. • A proper CAD design methodology has been implemented in view of the later FEM analyses based on “shell elements”. - Abstract: This paper describes the development of a master model concept of the DEMO vacuum vessel (VV) conducted within the framework of the EUROfusion Consortium. Starting from the VV space envelope defined in the DEMO baseline design 2014, the layout of the VV structure was preliminarily defined according to the design criteria provided in RCC-MRx. A surface modelling technique was adopted and efficiently linked to the finite element (FE) code to simplify future FE analyses. In view of possible changes to shape and structure during the conceptual design activities, a parametric design approach allows incorporating modifications to the model efficiently.

  11. Sustainable Development in the EU: Redefining and Operationalizing the Concept

    Directory of Open Access Journals (Sweden)

    Sander R.W. van Hees

    2014-05-01

    Full Text Available Although sustainable development plays an important role in EU law, neither EU law nor EU policy clearly explains what the concept means and how it must be put into practice. Policy-makers, NGOs, politicians and businesses do, however, need guidance on sustainable development for the purpose of good policy-making, for effectively holding the EU accountable, and for the design of CSR programmes. To that end, this article will first explain the guidance which EU law and policy already offer on sustainable development. Subsequently, this article will propose (I a more workable definition of sustainable development than the one (the Brundtland definition which is currently used, and (II a framework of application for sustainable development. This framework of application (which will have the form of a sustainability impact assessment provides practical guidance for policy-makers, politicians, NGOs and businesses when dealing with sustainable development in their day-to-day work.

  12. How is IFRS/IAS implemented in China

    OpenAIRE

    Wei, Fei

    2007-01-01

    Mastergradsoppgave i bedriftsøkonomi - Høgskolen i Bodø, 2007 The thesis investigates how IFRS/IAS is implemented in China. The main idea of the study is to find out the answers of following questions: How has the environment of Chinese accounting changed? What are the reasons for convergence with IFRS/IAS in China? What is the new finding in new accounting standards from perspective of accounting as technology? How can we understand the process of accounting institutionaliz...

  13. Forced Adoption of IFRS by Czech Non-Listed Companies: An Assessment of Benefits and Costs

    OpenAIRE

    David Procházka

    2016-01-01

    The paper deals with the effects of IFRS adoption by a specific group of companies. It focuses on the so-called forced IFRS adopters, which are such private (non-listed) companies that (a) are forced to adopt the IFRS (because their parent prepares IFRS consolidated statements) and simultaneously (b) are not permitted by the regulatory framework of a given jurisdiction to apply the IFRS in their individual financial statements on a  voluntary basis. In particular, benefits and costs connected...

  14. MAPLE: a Canadian multipurpose reactor concept for national nuclear development

    International Nuclear Information System (INIS)

    Lidstone, R.F.

    1984-06-01

    Atomic Energy of Canada Limited, following an investigation of Canadian and international needs and world-market prospects for research reactors, has developed a new multipurpose concept, called MAPLE (Multipurpose Applied Physics Lattice Experimental). The MAPLE concept combines H 2 O- and D 2 O-moderated lattices within a D 2 O calandria tank in order to achieve the flux advantages of a basic H 2 O-cooled and moderated core along with the flexibility and space of a D 2 O-moderated core. The SUGAR (Slowpoke Uprated for General Applied Research) MAPLE version of the conept provides a range of utilization that is well suited to the needs of countries with nuclear programs at an early stage. The higher power MAPLE version furnishes high neutron flux levels and the variety of irradiation facilities that are appropriate for more advanced nuclear programs

  15. Progress in development of MOSART concept with Th support

    Energy Technology Data Exchange (ETDEWEB)

    Ignatiev, V.; Feynberg, O.; Merzlyakov, A.; Surenkov, A.; Zagnitko, A. [National Research Center, Kurchatov Inst., Moscow (Russian Federation); Afonichkin, V.; Bovet, A.; Khokhlov, V. [Inst. of High Temperature Electrochemisty, Ekaterinburg (Russian Federation); Subbotin, V.; Fazilov, R.; Gordeev, M.; Panov, A.; Toropov, A. [Inst. of Technical Physics, Snezhinsk (Russian Federation)

    2012-07-01

    A study is under progress to examine the feasibility of Molten Salt Actinide Recycler and Transmuter system with U-Th support (MOSART+Th) fuelled with different compositions of actinide tri-fluorides (AnF{sub 3}) from used LWR fuel. New fast-spectrum design options with homogeneous core and fuel salt with high enough solubility for AnF{sub 3} are being examined because of new goals. Experimental data base created was used for further development of MOSART+Th technology as applied to consumption of AnF{sub 3} while extracting their energy. The flexibility of single fluid MOSART+Th concept fuel cycle is underlined, particularly, possibility of its operation in self-sustainable mode (CR=1) using different loadings and make up. The paper summarizes the current status of the design data for the MOSART+Th concept received within ISTC 3749 Task. (authors)

  16. New Concepts and methods for developing shop floor control systems

    DEFF Research Database (Denmark)

    Lynggaard, Hans Jørgen; Bilberg, Arne; Alting, Leo

    1998-01-01

    concept reduces the effort for providing and operating high quality and high functionality cell control solutions for the industry. The plans for the next generation industrial shop floor and cell controllers are to develop new concepts based on more distributed systems, which are more robust and agile...... with respect to changing demands, technological advances and daily operations. The scope of these systems are a network of co-operating cells as opposed to individually operated cells which are co-ordinated in a traditionally (hierarchical planning) manner. This new approach raises new demands......An industrial research project defines models and methods for design and implementation of computer based control and monitoring systems for production cells. This is primarily documented within automated robot welding cells in the shipbuilding industry. In order to support engineering of cell...

  17. New Developments in the Simulation of Advanced Accelerator Concepts

    International Nuclear Information System (INIS)

    Paul, K.; Cary, J.R.; Cowan, B.; Bruhwiler, D.L.; Geddes, C.G.R.; Mullowney, P.J.; Messmer, P.; Esarey, E.; Cormier-Michel, E.; Leemans, W.P.; Vay, J.-L.

    2008-01-01

    Improved computational methods are essential to the diverse and rapidly developing field of advanced accelerator concepts. We present an overview of some computational algorithms for laser-plasma concepts and high-brightness photocathode electron sources. In particular, we discuss algorithms for reduced laser-plasma models that can be orders of magnitude faster than their higher-fidelity counterparts, as well as important on-going efforts to include relevant additional physics that has been previously neglected. As an example of the former, we present 2D laser wakefield accelerator simulations in an optimal Lorentz frame, demonstrating and gt;10 GeV energy gain of externally injected electrons over a 2 m interaction length, showing good agreement with predictions from scaled simulations and theory, with a speedup factor of ∼2,000 as compared to standard particle-in-cell.

  18. Defining a metal-based waste form for IFR pyroprocessing wastes

    International Nuclear Information System (INIS)

    McDeavitt, S.M.; Park, J.Y.; Ackerman, J.P.

    1994-01-01

    Pyrochemical electrorefining to recover actinides from metal nuclear fuel is a key element of the Integral Fast Reactor (IFR) fuel cycle. The process separates the radioactive fission products from the long-lived actinides in a molten LiCl-KCl salt, and it generates a lower waste volume with significantly less long-term toxicity as compared to spent nuclear fuel. The process waste forms include a mineral-based waste form that will contain fission products removed from an electrolyte salt and a metal-based waste form that will contain metallic fission products and the fuel cladding and process materials. Two concepts for the metal-based waste form are being investigated: (1) encapsulating the metal constituents in a Cu-Al alloy and (2) alloying the metal constituents into a uniform stainless steel-based waste form. Results are given from our recent studies of these two concepts

  19. Development of environmentally advanced hydropower turbine system design concepts

    International Nuclear Information System (INIS)

    Franke, G.F.; Webb, D.R.; Fisher, R.K. Jr.

    1997-08-01

    A team worked together on the development of environmentally advanced hydro turbine design concepts to reduce hydropower''s impact on the environment, and to improve the understanding of the technical and environmental issues involved, in particular, with fish survival as a result of their passage through hydro power sites. This approach brought together a turbine design and manufacturing company, biologists, a utility, a consulting engineering firm and a university research facility, in order to benefit from the synergy of diverse disciplines. Through a combination of advanced technology and engineering analyses, innovative design concepts adaptable to both new and existing hydro facilities were developed and are presented. The project was divided into 4 tasks. Task 1 investigated a broad range of environmental issues and how the issues differed throughout the country. Task 2 addressed fish physiology and turbine physics. Task 3 investigated individual design elements needed for the refinement of the three concept families defined in Task 1. Advanced numerical tools for flow simulation in turbines are used to quantify characteristics of flow and pressure fields within turbine water passageways. The issues associated with dissolved oxygen enhancement using turbine aeration are presented. The state of the art and recent advancements of this technology are reviewed. Key elements for applying turbine aeration to improve aquatic habitat are discussed and a review of the procedures for testing of aerating turbines is presented. In Task 4, the results of the Tasks were assembled into three families of design concepts to address the most significant issues defined in Task 1. The results of the work conclude that significant improvements in fish passage survival are achievable

  20. Development of environmentally advanced hydropower turbine system design concepts

    Energy Technology Data Exchange (ETDEWEB)

    Franke, G.F.; Webb, D.R.; Fisher, R.K. Jr. [Voith Hydro, Inc. (United States)] [and others

    1997-08-01

    A team worked together on the development of environmentally advanced hydro turbine design concepts to reduce hydropower`s impact on the environment, and to improve the understanding of the technical and environmental issues involved, in particular, with fish survival as a result of their passage through hydro power sites. This approach brought together a turbine design and manufacturing company, biologists, a utility, a consulting engineering firm and a university research facility, in order to benefit from the synergy of diverse disciplines. Through a combination of advanced technology and engineering analyses, innovative design concepts adaptable to both new and existing hydro facilities were developed and are presented. The project was divided into 4 tasks. Task 1 investigated a broad range of environmental issues and how the issues differed throughout the country. Task 2 addressed fish physiology and turbine physics. Task 3 investigated individual design elements needed for the refinement of the three concept families defined in Task 1. Advanced numerical tools for flow simulation in turbines are used to quantify characteristics of flow and pressure fields within turbine water passageways. The issues associated with dissolved oxygen enhancement using turbine aeration are presented. The state of the art and recent advancements of this technology are reviewed. Key elements for applying turbine aeration to improve aquatic habitat are discussed and a review of the procedures for testing of aerating turbines is presented. In Task 4, the results of the Tasks were assembled into three families of design concepts to address the most significant issues defined in Task 1. The results of the work conclude that significant improvements in fish passage survival are achievable.

  1. Run-Beyond-Cladding-Breach (RBCB) test results for the Integral Fast Reactor (IFR) metallic fuels program

    International Nuclear Information System (INIS)

    Batte, G.L.; Hoffman, G.L.

    1990-01-01

    In 1984 Argonne National Laboratory (ANL) began an aggressive program of research and development based on the concept of a closed system for fast-reactor power generation and on-site fuel reprocessing, exclusively designed around the use of metallic fuel. This is the Integral Fast Reactor (IFR). Although the Experimental Breeder Reactor-II (EBR-II) has used metallic fuel since its creation 25 yeas ago, in 1985 ANL began a study of the characteristics and behavior of an advanced-design metallic fuel based on uranium-zirconium (U-Zr) and uranium-plutonium-zirconium (U-Pu-Zr) alloys. During the past five years several areas were addressed concerning the performance of this fuel system. In all instances of testing the metallic fuel has demonstrated its ability to perform reliably to high burnups under varying design conditions. This paper will present one area of testing which concerns the fuel system's performance under breach conditions. It is the purpose of this paper to document the observed post-breach behavior of this advanced-design metallic fuel. 2 figs., 1 tab

  2. Multiscale Multiphysics Developments for Accident Tolerant Fuel Concepts

    International Nuclear Information System (INIS)

    Gamble, K. A.; Hales, J. D.; Yu, J.; Zhang, Y.; Bai, X.; Andersson, D.; Patra, A.; Wen, W.; Tome, C.; Baskes, M.; Martinez, E.; Stanek, C. R.; Miao, Y.; Ye, B.; Hofman, G. L.; Yacout, A. M.; Liu, W.

    2015-01-01

    U 3 Si 2 and iron-chromium-aluminum (Fe-Cr-Al) alloys are two of many proposed accident-tolerant fuel concepts for the fuel and cladding, respectively. The behavior of these materials under normal operating and accident reactor conditions is not well known. As part of the Department of Energy's Accident Tolerant Fuel High Impact Problem program significant work has been conducted to investigate the U 3 Si 2 and FeCrAl behavior under reactor conditions. This report presents the multiscale and multiphysics effort completed in fiscal year 2015. The report is split into four major categories including Density Functional Theory Developments, Molecular Dynamics Developments, Mesoscale Developments, and Engineering Scale Developments. The work shown here is a compilation of a collaborative effort between Idaho National Laboratory, Los Alamos National Laboratory, Argonne National Laboratory and Anatech Corp.

  3. Development and Testing of the Solar System Concept Inventory

    Science.gov (United States)

    Hornstein, Seth D.; Prather, E. E.; English, T. R.; Desch, S. M.; Keller, J. M.; Collaboration of Astronomy Teaching Scholars CATS

    2011-01-01

    Trying to assess if our students really understand the ideas we present in class can be difficult. Concept inventories are research-validated assessment tools that can provide us with data to better understand whether we are successful in the classroom. The idea for the Solar System Concept Inventory (SSCI) was born after realizing that no concept inventory currently available covered details regarding the formation and evolution of our solar system. Topics were selected by having faculty identify the key concepts they address when teaching about the solar system and interviewing students in order to identify common naive ideas and reasoning difficulties relating to these key topics. Beginning in fall of 2008, a national multi-institutional field test began which would eventually involve nearly 2500 students and 17 instructors from 10 different institutions. After each round of testing, a group of instructors from multiple institutions around the country worked together to analyze the data and revise or eliminate underperforming questions. Each question was examined using a combination of point biserial, percent correct on the pre-test, and item difficulty to determine if the question was properly differentiating student understanding while also ensuring the question was not too easy or too hard. In this talk, I will present an overall outline of the development of the SSCI as well as the final testing results. The final version of the SSCI can be found at http://casa.colorado.edu/ hornstei/ssci/. This material is based upon work supported by the National Science Foundation under Grant No. 0715517, a CCLI Phase III Grant for the Collaboration of Astronomy Teaching Scholars (CATS). Any findings expressed in this material are those of the authors and do not necessarily reflect the views of the NSF.

  4. Developing the concept of caring in nursing education.

    Science.gov (United States)

    Salehian, Maryam; Heydari, Abbas; Moonaghi, Hossein Karimi; Aghebati, Nahid

    2017-05-01

    Caring is a value-based concept in the nursing field and in education. Exact understanding of caring in education and developing this concept in nursing will result in the evolution of the position of nursing science and profession. The aim of this study was to attempt to develop the concept of caring in nursing education. This qualitative study was conducted in 2016 using directed content analysis. Participants were thirteen subjects (6 instructors and 7 senior and junior nursing students) who were selected using purposeful sampling method. Research environment was the Faculty of Nursing and Midwifery in Mashhad. Data collection method was semi-structured interviews for thirty to ninety minutes and sampling continued until data saturation. Interviews were conducted in Persian language and they were immediately transcribed and analyzed using MAXDA10 software. The text of interviews was reviewed several times. First, open codes were extracted, and after several reviews based on similarity in meaning, they were classified into subcategories and finally, similar subcategories were placed in main classes based on meaning. Results of this study led to the identification of four themes: 1, ethical and religious commitment, 2, development of knowing and cultural sensitivity, 3, soft assertion, 4, clear describing of objectives, expectations, and educational rules for students. Results of this study showed that the cultural and religious background of instructors affects their interaction with students. Instructors' commitment and compliance to values in interacting with students and other educational colleagues has an origin beyond ethical and human subjects and it is originated from their religious education and training.

  5. Technology Development and Demonstration Concepts for the Space Elevator

    Science.gov (United States)

    Smitherman, David V., Jr.

    2004-01-01

    During the 1990s several discoveries and advances in the development of carbon nano-tube (CNT) materials indicated that material strengths many times greater than common high-strength composite materials might be possible. Progress in the development of this material led to renewed interest in the space elevator concept for construction of a tether structure from the surface of the Earth through a geostationary orbit (GEO) and thus creating a new approach to Earth-to-orbit transportation infrastructures. To investigate this possibility the author, in 1999, managed for NASA a space elevator work:hop at the Marshall Space Flight Center to explore the potential feasibility of space elevators in the 21 century, and to identify the critical technologies and demonstration missions needed to make development of space elevators feasible. Since that time, a NASA Institute for Advanced Concepts (NIAC) funded study of the Space Elevator proposed a concept for a simpler first space elevator system using more near-term technologies. This paper will review some of the latest ideas for space elevator development, the critical technologies required, and some of the ideas proposed for demonstrating the feasibility for full-scale development of an Earth to GEO space elevator. Critical technologies include CNT composite materials, wireless power transmission, orbital object avoidance, and large-scale tether deployment and control systems. Numerous paths for technology demonstrations have been proposed utilizing ground experiments, air structures. LEO missions, the space shuttle, the international Space Station, GEO demonstration missions, demonstrations at the lunar L1 or L2 points, and other locations. In conclusion, this paper finds that the most critical technologies for an Earth to GEO space elevator include CNT composite materials development and object avoidance technologies; that lack of successful development of these technologies need not preclude continued development of

  6. IFRS, US GAAP OR ROMANIAN REGULATIONS CAN THEY BECOME ONE?

    Directory of Open Access Journals (Sweden)

    Fulop Melinda

    2010-12-01

    Full Text Available In a period when convergence is the main driving force of IASB and FASB programmes, who needs a comparison of the two sets of standards-IFRS issued by IASB and US GAAP issued by FASB? Arent they mainly the same after 5 years of hard work of those who establish the two sets of standards? The answer lies in the fact that mostly all people who work in a multinational company has to understand the present differences between these two sets of standards. A combination of the convergence of the national standards with the IFRS and the follow-up use of IFRS standards would mean that the two accounting languages from all over the world should be reduced rapidly only to IFRS and US GAAP. Although these two sets of standards are more and more similar to each other, they are not totally identical-yet. And until they become identical it will be necessary to state clearly and explain the differences that exist between them.

  7. 14 CFR 125.205 - Equipment requirements: Airplanes under IFR.

    Science.gov (United States)

    2010-01-01

    .... For the purposes of this paragraph, each engine-driven source of energy must be on a different engine... airplane under IFR unless it has— (a) A vertical speed indicator; (b) A free-air temperature indicator; (c... two generators each of which is on a separate engine, or which any combination of one-half of the...

  8. 1998 Fuel Use and Emissions for Danish IFR Flights

    DEFF Research Database (Denmark)

    Winther, M.

    This report explains a city-pair fuel use and emission inventory made for all IFR (Instrumental Flight Rules) flights leaving Danish airports in 1998. Pollutants covered are CO, NOx, VOC, CO2 and SO2. The calculations have been made for domestic and international LTO (Landing and Take Off...

  9. Adoption of IFRS/IAS impacting the companies

    Directory of Open Access Journals (Sweden)

    Michaela Baranová

    2013-11-01

    Full Text Available In recent time, there were done marked changes in IAS/IFRS, changes in existing rules. Fifteen standards of IAS have been amended just before the end of 2003 and in course of the first quarter of the year 2004 updating of other standards IAS has been done. The requirement of changes hangs together, among others, also with the recent affairs about the bankruptcies of big companies. In this connection, accelerated and turning changes are proceeding in EU. Since 2005 every EU listed company has to prepare the consolidated financial statements in accordance with IFRS/IAS. Vast survey on the impacts of IFRS adoption was carried by Mazars in 2005. 25 Czech companies have been also interviewed within the study. These Czech companies have exhibit a strong mastery and readiness for the conversion and transition process. Such a summary is quite unwonted in a number of perspectives. But the aim of the author is not to question the study. In the Czech environment, the specific facts in the field of financial reporting and accounting are given. Following these specifics, the truth is that preparing the financial statements in accordance with IFRS/IAS brings undoubtedly valuation and technical entanglements for which the process is costly.

  10. Which analysts benefited most from mandatory IFRS adoption in Europe?

    NARCIS (Netherlands)

    Beuselinck, Christof; Joos, Philip; Khurana, I.K.; van der Meulen, Sofie

    2017-01-01

    This study examines whether financial analysts' research structure and portfolio selection choices helped in improving relative earnings forecast accuracy around mandatory IFRS adoption in Europe. Using a sample of 68,665 one-year ahead forecasts for 1,980 publicly listed firms, we find that

  11. Economic prospects of the Integral Fast Reactor (IFR) fuel cycle

    International Nuclear Information System (INIS)

    Chang, Y.I.; Till, C.E.

    1991-01-01

    The IFR fuel cycle based on pyroprocessing involves only few operational steps and the batch-oriented process equipment systems are compact. This results in major cost reductions in all of three areas of reprocessing, fabrication, and waste treatment. This document discusses the economic aspects of this fuel cycle

  12. Development of a low swirl injector concept for gas turbines

    International Nuclear Information System (INIS)

    Cheng, R.K.; Fable, S.A.; Schmidt, D; Arellano, L.; Smith, K.O.

    2000-01-01

    This paper presents a demonstration of a novel lean premixed low-swirl injector (LSI) concept for ultra-low NOx gas turbines. Low-swirl flame stabilization method is a recent discovery that is being applied to atmospheric heating equipment. Low-swirl burners are simple and support ultra-lean premixed flames that are less susceptible to combustion instabilities than conventional high-swirl designs. As a first step towards transferring this method to turbines, an injector modeled after the design of atmospheric low-swirl burner has been tested up to T=646 F and 10 atm and shows good promise for future development

  13. The energy inside the concept of the sustainable development

    International Nuclear Information System (INIS)

    Szauer, Maria Teresa

    1999-01-01

    The intimately bound of two thematic basic conceptual schemes are shown: The climatic change and the paper of the energy inside the concept of sustainable development. It is presented a description of the green house effect, their causes and consequences. They are analyzed, making emphasis in the differences among the countries of the north and of the south, the consumption of natural resources, the population's growth, and the deforestation like main causes of the climatic change. Lastly is discussed the international negotiations related with the topic

  14. Concept development for saltstone and low level waste disposal

    International Nuclear Information System (INIS)

    Wilhite, E.L.

    1987-03-01

    A low-level alkaline salt solution will be a byproduct in the processing of high-level waste at the Savannah River Plant (SRP). This solution will be incorporated into a cement wasteform, saltstone, and placed in surface vaults. Laboratory and field testing and mathematical modeling have demonstrated the predictability of contaminant release from cement wasteforms. Saltstone disposal in surface vaults will meet drinking water standards in shallow groundwater at the disposal area boundary. Planning for new Low-Level Waste (LLW) disposal could incorporate concepts developed for saltstone disposal

  15. Separations technology development to support accelerator-driven transmutation concepts

    International Nuclear Information System (INIS)

    Venneri, F.; Arthur, E.; Bowman, C.

    1996-01-01

    This is the final report of a one-year Laboratory-Directed Research and Development (LDRD) Project at the Los Alamos National Laboratory (LANL). This project investigated separations technology development needed for accelerator-driven transmutation technology (ADTT) concepts, particularly those associated with plutonium disposition (accelerator-based conversion, ABC) and high-level radioactive waste transmutation (accelerator transmutation of waste, ATW). Specific focus areas included separations needed for preparation of feeds to ABC and ATW systems, for example from spent reactor fuel sources, those required within an ABC/ATW system for material recycle and recovery of key long-lived radionuclides for further transmutation, and those required for reuse and cleanup of molten fluoride salts. The project also featured beginning experimental development in areas associated with a small molten-salt test loop and exploratory centrifugal separations systems

  16. Continued Development of the Solar System Concept Inventory

    Science.gov (United States)

    Hornstein, Seth D.; Prather, E. E.; English, T. R.; Desch, S. M.; Keller, J. M.; CATS

    2010-01-01

    The Solar System Concept Inventory (SSCI) was developed in order to provide a pre-/post-instruction assessment instrument suitable for use in an introductory solar system course. The topics included on the SSCI focus on formation mechanisms, planetary interiors, atmospheric and surface effects, and small solar system bodies. These topics were selected by having faculty identify the key concepts they address when teaching about the solar system. Student interviews were then conducted to identify common naive ideas and reasoning difficulties relating to these key topics. As of December 2009, the SSCI has been through four semesters of both pre- and post-instruction classroom testing, involving over 2000 students and 11 institutions (ranging from two-year colleges to doctoral/research universities). After each semester of testing, item analysis statistics such as point biserial, percentage correct on pre- or post-testing, and frequently-chosen distracters (incorrect answers) were used to flag ineffective questions. Flagged questions were revised or eliminated. We present an overall outline of the SSCI development as well as our question-flagging criteria and question analyses from the latest round of field-testing. We would like to thank the NSF for funding under Grant No. 0715517, a CCLI Phase III Grant for the Collaboration of Astronomy Teaching Scholars (CATS) Program.

  17. New developments and concepts related to biomarker application to vaccines

    Science.gov (United States)

    Ahmed, S. Sohail; Black, Steve; Ulmer, Jeffrey

    2012-01-01

    Summary This minireview will provide a perspective on new developments and concepts related to biomarker applications for vaccines. In the context of preventive vaccines, biomarkers have the potential to predict adverse events in select subjects due to differences in genetic make‐up/underlying medical conditions or to predict effectiveness (good versus poor response). When expanding them to therapeutic vaccines, their utility in identification of patients most likely to respond favourably (or avoid potentially negative effects of treatment) becomes self‐explanatory. Despite the progress made so far on dissection of various pathways of biological significance in humans, there is still plenty to unravel about the mysteries related to the quantitative and qualitative aspects of the human host response. This review will provide a focused overview of new concepts and developments in the field of vaccine biomarkers including (i) vaccine‐dependent signatures predicting subject response and safety, (ii) predicting therapeutic vaccine efficacy in chronic diseases, (iii) exploring the genetic make‐up of the host that may modulate subject‐specific adverse events or affect the quality of immune responses, and (iv) the topic of volunteer stratification as a result of biomarker screening (e.g. for therapeutic vaccines but also potentially for preventive vaccines) or as a reflection of an effort to compare select groups (e.g. vaccinated subjects versus patients recovering from infection) to enable the discovery of clinically relevant biomarkers for preventive vaccines. PMID:21895991

  18. Comparability of financial statements prepared according to IFRS and IFRS for SMEs in the field of intangible assets

    Directory of Open Access Journals (Sweden)

    Hana Bohušová

    2010-01-01

    Full Text Available IFRS for SMEs were adopted in July 2009 as a result of efforts to harmonize financial reporting for SMEs. These standards are based on the same principles as full standards. The aim is, compared to full IFRS reporting of these businesses, to significantly simplify, mainly from the reason that the strict application of the principles of the full standards does not excessively financially and administratively burden smaller accounting entity. Field of identifying, recording and reporting of intangible assets except goodwill is an important field in which the methodology is substantially different. In the pre­sent paper there is documented on the example the impact of different methods for recording of internally generated intangible assets in the both systems into balance sheet and profit or loss and into the selected indicators of financial analysis. Definition of issues that may arise during the transition from the IFRS for SMEs to full IFRS and vice versa, in the context of drafting the opening balance sheet is another field to which the paper is dedicated.

  19. The development of a digital logic concept inventory

    Science.gov (United States)

    Herman, Geoffrey Lindsay

    Instructors in electrical and computer engineering and in computer science have developed innovative methods to teach digital logic circuits. These methods attempt to increase student learning, satisfaction, and retention. Although there are readily accessible and accepted means for measuring satisfaction and retention, there are no widely accepted means for assessing student learning. Rigorous assessment of learning is elusive because differences in topic coverage, curriculum and course goals, and exam content prevent direct comparison of two teaching methods when using tools such as final exam scores or course grades. Because of these difficulties, computing educators have issued a general call for the adoption of assessment tools to critically evaluate and compare the various teaching methods. Science, Technology, Engineering, and Mathematics (STEM) education researchers commonly measure students' conceptual learning to compare how much different pedagogies improve learning. Conceptual knowledge is often preferred because all engineering courses should teach a fundamental set of concepts even if they emphasize design or analysis to different degrees. Increasing conceptual learning is also important, because students who can organize facts and ideas within a consistent conceptual framework are able to learn new information quickly and can apply what they know in new situations. If instructors can accurately assess their students' conceptual knowledge, they can target instructional interventions to remedy common problems. To properly assess conceptual learning, several researchers have developed concept inventories (CIs) for core subjects in engineering sciences. CIs are multiple-choice assessment tools that evaluate how well a student's conceptual framework matches the accepted conceptual framework of a discipline or common faulty conceptual frameworks. We present how we created and evaluated the digital logic concept inventory (DLCI).We used a Delphi process to

  20. Evolution of the liquid metal reactor

    International Nuclear Information System (INIS)

    Till, C.E.; Chang, Y.I.

    1989-01-01

    This paper reports on the integral fat reactor (IFR) concept. A key feature of the IFR concept is the metallic fuel, the original choice in liquid metal reactor development. An IFR development program is detailed by the authors

  1. TAX IMPLICATIONS OF ADOPTING IFRS FOR STATUTORY FINANCIAL STATEMENT, EMPIRICAL STUDY ON BSE COMPANIES

    Directory of Open Access Journals (Sweden)

    Burca Valentin

    2013-03-01

    Full Text Available The current context of globalization, financial markets mondialisation, internationalization of production and intensification of international trade relations represents references that justify the need for an international project of reducing international accounting differences between the local accounting referential. Recent developments in the area of financial reports improvements interest devotes international accounting convergence solution as the way forward. Regardless of the approach chosen by each country in the process of international accounting convergence, the situation of conflict situation between state vs. accounting profession persists nowadays. This situation has led to the establishment of a dual financial reporting system at the national level, not at all beneficial to the users of financial information. The success of international accounting convergence process is reduced to the level of the consolidated financial statements of listed companies. The next step that needs to be done is also to provide solutions of accounting convergence to the rest of the companies, and also to extend the normalization process for the statutory financial statements too. Positive effects of international accounting referential, confirmed by recent studies, become a solid base for adopting IFRS for statutory financial statements too. The main impediment that needs to be eliminated is to convince the state that this step is appropriate for all players of accounting information market. Considering romanian current situation, where from now IFRS is used to report the statutory financial statements of listed companies too, we try, by an empirical approach at the level of BVB, to look for the impact of such a legislative change. The main objective is to check if the state budget is affected consistently, and also take a look on the economic effects of IFRS adoption gained by companies, especially on evolution of rate-of-equity and short

  2. Posthumous conception: Recent legal developments in South Africa

    African Journals Online (AJOL)

    the possibility of conceiving children after death is relatively new. Posthumous .... Aevitas supported the applicant's plans of posthumous conception, this is not ... posthumous conception: autonomy translates into a legal right of the surviving ...

  3. IFRS 1 - První přijetí Mezinárodních standardů účetního výkaznictví

    OpenAIRE

    Šindelářová, Lucie

    2008-01-01

    This thesis describes First-time Adoption of IFRS. An entity shall apply IFRS 1. It states integration of accounting systems, substantiality of IFRS 1, process of first-time adoption of IFRS and practically example.

  4. Park system concept for environmental sustainabilityin urban spatial development

    Science.gov (United States)

    Uniaty, Q.

    2018-01-01

    Urban Park System is an integrated concept between nature system and urban life. The problems caused by urban population activity resulted in the need to increase the balance between two systems. Establishment of urban park system is a response to the need for resilience of urban space structures. As an ideal requirement it needs to be built integration between the ecological, social, economic, aesthetic aspects of urban landscape architecture. The methodology was developed based on an approach to issues affecting the conditions due to urban issues and its relation to the development efforts of urban park system; Observation of Jakarta problem was obtained based on published studies and data, literature, characteristic and potential analyzes, local physical, from limited field observations. Both are simple methods aimed to describe the nature of a condition as well as form characteristics of problems in controlling the development of region, to examine the causes and symptoms. This method try to assess an object study compared between the conditions before and after. The benefits of urban park system development will not only improve the urban environment, but the value of urban pride, identity and control urban growth in line with efforts to improve the balance between conservation and development. Integrated urban park system will enhance the multifunctional role, connectivity, habitability, durability, identity and investment.

  5. Group concept mapping for evaluation and development in nursing education.

    Science.gov (United States)

    Hagell, Peter; Edfors, Ellinor; Hedin, Gita; Westergren, Albert; Hammarlund, Catharina Sjödahl

    2016-09-01

    The value of course evaluations has been debated since they frequently fail to capture the complexity of education and learning. Group Concept Mapping (GCM), a participant-centred mixed-method was explored as a tool for evaluation and development in nursing education and to better understand students' learning experiences, using data from a GCM-based evaluation of a research training assignment integrating clinical practice and research data collection within a Swedish university nursing program. Student nurses (n = 47) participated in a one-day GCM exercise. Focus group brainstorming regarding experiences from the assignment that the students considered important and instructive yielded 98 statements that were individually sorted based on their student-perceived relationships, and rated regarding their importance/instructiveness and need for development. Quantitative analysis of sort data produced a 2-dimensional map representing their conceptual relationships, and eight conceptual areas. Average cluster ratings were plotted relative to each other and provided a decision aid for development and planning by identifying areas (i.e., "Research methodology", "Patients' perspectives", and "Interviewer role") considered highly important/instructive and in high need for development. These experiences illustrate the use and potential of GCM as an interactive participant-centred approach to evaluation, planning and development in nursing and other higher health science educations. Copyright © 2016 Elsevier Ltd. All rights reserved.

  6. Development of the Statistical Reasoning in Biology Concept Inventory (SRBCI)

    Science.gov (United States)

    Deane, Thomas; Nomme, Kathy; Jeffery, Erica; Pollock, Carol; Birol, Gülnur

    2016-01-01

    We followed established best practices in concept inventory design and developed a 12-item inventory to assess student ability in statistical reasoning in biology (Statistical Reasoning in Biology Concept Inventory [SRBCI]). It is important to assess student thinking in this conceptual area, because it is a fundamental requirement of being statistically literate and associated skills are needed in almost all walks of life. Despite this, previous work shows that non–expert-like thinking in statistical reasoning is common, even after instruction. As science educators, our goal should be to move students along a novice-to-expert spectrum, which could be achieved with growing experience in statistical reasoning. We used item response theory analyses (the one-parameter Rasch model and associated analyses) to assess responses gathered from biology students in two populations at a large research university in Canada in order to test SRBCI’s robustness and sensitivity in capturing useful data relating to the students’ conceptual ability in statistical reasoning. Our analyses indicated that SRBCI is a unidimensional construct, with items that vary widely in difficulty and provide useful information about such student ability. SRBCI should be useful as a diagnostic tool in a variety of biology settings and as a means of measuring the success of teaching interventions designed to improve statistical reasoning skills. PMID:26903497

  7. Advanced IGCC-Hypogen concepts for a developing hydrogen market

    Energy Technology Data Exchange (ETDEWEB)

    Starr, F.; Cormos, C.-C.; Tzimas, E.; Brown, A. [European Commission, Petten (Netherlands). DG Joint Research Centre, Institute for Energy

    2007-07-01

    With FP6 the EU is funding a project called 'Dynamis' which aims to design plants to generate electricity, plus a limited amount of hydrogen from fossil fuels, in which the CO{sub 2} is captured and stored underground. Such plants have been characterised as being of the 'HYPOGEN' type since they generate both hydrogen and electric power. As the hydrogen market develops IGCC-Hypogen based systems will need to produce much greater amounts of hydrogen. It is also desirable that such plants should be able to vary the proportion of hydrogen-to-electricity. This will enable IGCC-Hypogen plants to load follow and two-shift as electricity demand from the grid changes. Such variations in power output are not always practical with existing designs of electricity-only IGCCs. This paper reviews the technical issues involved in providing a high-flexibility IGCC-Hypogen plant. Three such concepts are discussed (1) very limited flexibility in which the changes from a fixed hydrogen-electricity ratio concept are minor, (2) moderate level of flexibility in which the limit is imposed by the CCGT gas turbine turndown (3) complete flexibility, the plant being able produce the energy as all-electricity or all-hydrogen. 9 refs., 2 figs., 1 tab.

  8. The ExaVolt Antenna: Concept and Development Updates

    Directory of Open Access Journals (Sweden)

    Pfendner Carl

    2017-01-01

    Full Text Available A flux of ultrahigh energy neutrinos is expected both directly from sources and from interactions between ultrahigh energy cosmic rays and the cosmic microwave background. Using the cost-effective radio Cherenkov technique to search for these neutrinos, the ExaVolt Antenna (EVA is a mission concept that aims to build on the capabilities of earlier radio-based balloon-borne neutrino detectors and increase the sensitivity to lower energies and fluxes. The novel EVA design exploits the surface of the balloon to provide a focusing reflector that aims to provide a signal gain of ~ 30 dBi (compared to 10 dBi on ANITA. This increase in gain when combined with a large instantaneous viewing angle will yield a 10-fold increase in sensitivity and will allow this balloon-borne experiment to probe the expected low neutrino fluxes even at energies greater than 1019 eV. This contribution will present an overview of the mission concept, recent technology developments, and the results of a hang test of a 1:20-scale model which demonstrates the effectiveness of the design.

  9. The development of the dementia concept in 19th century

    Directory of Open Access Journals (Sweden)

    Leonardo Caixeta

    2014-07-01

    Full Text Available The dementia concept has been reformulated through its history and the 19th century was remarkable in the construction of this concept as we understand it today. Like other syndromes, much of the history of the dementia concept comes from the attempt to separate it from other nosological conditions, giving it a unique identity. The fundamental elements for the arising of the dementia modern concept were: a correlation of the observed syndrome with organic-cerebral lesions; b understanding of the irreversibility of the dementia evolution; c its relation with human ageing; and d the choice of the cognitive dysfunction as a clinical marker of the dementia concept.

  10. Field development. Concept selection in deep water environment offshore Angola

    Energy Technology Data Exchange (ETDEWEB)

    Guenot, A.; Berger, J.C.; Limet, N. [TotalFinaElf, la Defense 6, Rosa-Lirio Project Group, 92 - Courbevoie (France)

    2002-10-01

    The significant oil discoveries made at the end of the 90's in the deep water environment offshore the coast of Angola, has led to a considerable amount of development activities. The first field in production was the turnkey development of the Kuito field on the Block 14 operated by Chevron. More recently the Girassol field has been put successfully in production on the Block 17, operated by TotalFinaElf. Both developments are making use of sub-sea wells connected to a moored dedicated FPSO. On the western side of the Girassol field, several discoveries have been made. They are known as the Rosa Lirio pole, from the names of two of the main channels. Values for water depth are in the same range than on Girassol (1300- 1400 m). A project group has been established in 1999 to evaluate the development of these discoveries. The purpose of this paper is to present the conceptual work which as been carried out, and in particular to show that even if many different concepts have been evaluated, the final choice has been also to make use of sub-sea trees. (authors)

  11. The world of LDHI : from conception to development to implementation

    Energy Technology Data Exchange (ETDEWEB)

    Klomp, U. [Shell Global Solutions International B.V., Amsterdam (Netherlands)

    2008-07-01

    With the decline of conventional hydrocarbon supplies, oil companies are seeking to develop fields that are susceptible to hydrate formation. These fields occur in colder areas such as the Arctic and North Sea, but also in deepwater developments in subtropical areas. Research into hydrate prevention techniques has focused on a search for chemicals that could prevent hydrate or hydrate plug formation, such as low dose hydrate inhibitors (LDHIs). Among the basic concepts that were first examined 20 years ago, only kinetic inhibition and anti-agglomeration made it to further development and implementation. Major oil companies currently apply LDHI, but several basic problems regarding pipeline operation remain to be solved. Notably, kinetic hydrate inhibitor (KHI) hold times that are measured in the laboratory for identical systems are not only highly variable, but also depend on the type of equipment used. Oil companies apply the measurements in a variety of ways to predict KHI performance in the field. This paper presented several observations made by Shell during the development and implementation of KHIs and anti-agglomerants. The study left several outstanding questions regarding how to reliably qualify LDHI for use in the field since the workings of these inhibitors are still not well understood at the molecular level. 4 refs., 1 tab., 5 figs.

  12. Developing and evaluating animations for teaching quantum mechanics concepts

    International Nuclear Information System (INIS)

    Kohnle, Antje; Douglass, Margaret; Edwards, Tom J; Gillies, Alastair D; Hooley, Christopher A; Sinclair, Bruce D

    2010-01-01

    In this paper, we describe animations and animated visualizations for introductory and intermediate-level quantum mechanics instruction developed at the University of St Andrews. The animations aim to help students build mental representations of quantum mechanics concepts. They focus on known areas of student difficulty and misconceptions by including animated step-by-step explanations of key points. The animations are freely available, with additional resources available to instructors. We have investigated their educational effectiveness both in terms of student attitude and performance. Questionnaires showed that students are on the whole very positive about the animations and make substantial use of them. A diagnostic survey administered to level 2 and 3 students showed that level 2 students significantly outperformed level 3 students on topics which they had investigated using the animations.

  13. Status of fusion reactor concept development in Japan

    International Nuclear Information System (INIS)

    Tsuji-Iio, Shunji

    1996-01-01

    Fusion power reactor studies in Japan based on magnetic confinement schemes are reviewed. As D-T fusion reactors, a steady-state tokamak reactor (SSTR) was proposed and extensively studied at the Japan Atomic Energy Research Institute (JAERI) and an inductively operated day-long tokamak reactor (IDLT) was proposed by a group at the University of Tokyo. The concept of a drastically easy maintenance (DREAM) tokamak reactor is being developed at JAERI. A high-field tokamak reactor with force-balanced coils as a volumetric neutron source is being studied by our group at Tokyo Institute of Technology. The conceptual design of a force-free helical reactor (FFHR) is under way at the National Institute for Fusion Science. A design study of a D- 3 He field-reversed configuration (FRC) fusion reactor called ARTEMIS was conducted by the FRC fusion working group of research committee of lunar base an lunar resources. (author)

  14. Children's understanding of area concepts: development, curriculum and educational achievement.

    Science.gov (United States)

    Bond, Trevor G; Parkinson, Kellie

    2010-01-01

    As one part of a series of studies undertaken to investigate the contribution of developmental attributes of learners to school learning, a representative sample of forty-two students (age from 5 years and 3 months to 13 years and 1 month) was randomly selected from a total student population of 142 students at a small private primary school in northern Australia. Those children's understandings of area concepts taught during the primary school years were assessed by their performance in two testing situations. The first consisted of a written classroom test of ability to solve area problems with items drawn directly from school texts, school examinations and other relevant curriculum documents. The second, which focused more directly on each child's cognitive development, was an individual interview for each child in which four "area" tasks such as the Meadows and Farmhouse Experiment taken from Chapter 11 of The Child's Conception of Geometry (Piaget, Inhelder and Szeminska, 1960, pp. 261-301) were administered. Analysis using the Rasch Partial Credit Model provided a finely detailed quantitative description of the developmental and learning progressions revealed in the data. It is evident that the school mathematics curriculum does not satisfactorily match the learner's developmental sequence at some key points. Moreover, the children's ability to conserve area on the Piagetian tasks, rather than other learner characteristics, such as age and school grade seems to be a precursor for complete success on the mathematical test of area. The discussion focuses on the assessment of developmental (and other) characteristics of school-aged learners and suggests how curriculum and school organization might better capitalize on such information in the design and sequencing of learning experiences for school children. Some features unique to the Rasch family of measurement models are held to have special significance in elucidating the development/attainment nexus.

  15. The Concept of Sustainable Development as a Paradigm of Development of Sosiety

    Directory of Open Access Journals (Sweden)

    Khaustova Viktoriia Ye.

    2018-03-01

    Full Text Available The article is dedicated to studying the concept of sustainable development as a new paradigm of development of humanity. The genesis of the evolution of the views of scientists on the goals, essence, and problems of the introduction of this concept are considered. The interpretation of the concept of “sustainable development” by scientists and practitioners is analyzed, and the main approaches to understanding its essence are grouped. The basic principles of sustainable development are singled out. The main approaches to assessing sustainable development of socio-economic systems at different levels, their content, goals, and features of application are investigated. The views of scientists on the path to achieving sustainable development are considered, and the key discussion aspects in solving this problem are identified. It is shown that the concept of sustainable development has undergone a long evolution and continues to develop in accordance with new global challenges. Sustainable development is associated with the formation of a fundamentally new attitude towards man: on the one hand, as a subject of the ecological and economic system, on the other hand, as the main goal of its development. It is substantiated that the transition to sustainable development on a global scale is possible only with the obligatory condition of coherence of all objects and subjects of this process, which is systemic in nature and connects all levels of the socio-economic system (the global, national, regional, local one and various spheres of its functioning (the economic, social, ecological one.

  16. A Analysis of the Development of Weather Concepts

    Science.gov (United States)

    Mroz, Paul John

    Weather information in all forms is poorly understood and often misinterpreted by the general public. Weather literacy is necessary for everyone if critical weather messages, designed to save lives and protect property, are to be effective. The purpose of this study was to seek content and causal evidence for a developmental concept of Weather Information Processing that was consistent with Piagetian Cognitive Stages of Development. Three ordinal Content Stages Of Weather Information Processing (phenomena, process and mechanism) and three ordinal Causal Explanation Stages Of Weather Information Processing (non-real, natural, and scientifically valid abstract ideas) were explored for their relationship with Piaget's Pre-Operational, Concrete and Formal Stages of Development. One hundred and fifty -five elementary and secondary school students from two school districts were administered a written Piagetian exam. Commonly available television weather programs were categorized, randomly assigned and viewed by 42 randomly selected students who were administered three Piagetian tasks. Students were clinically interviewed for the level of content information and causal explanations (reasoning). Results indicated that content information and causal reasoning of students to televised weather information is significantly related (p Cognitive Stages of Development. Two Piagetian logic operations (seriation and correlation) were established as significantly different (p Information Processing and have implications for teaching and presenting weather information to the public.

  17. Concept Design and Development Model of Underground Villas

    Directory of Open Access Journals (Sweden)

    Xinrong Liu

    2015-08-01

    Full Text Available With the rapid development of society, modern buildings have been consuming excessive amount of energy and resources. Eco-friendly building is going to be the leading style of architecture in the future. Underground villa, as a type of energy efficient architecture, has widely drawn humans’ attention. However, Chinese are still at an exploratory stage in terms of the development of underground construction. This paper describes several typical underground villas in western developed countries; briefly states the advantages and shortcomings of underground villas; discusses the design of style-planning, inner-space design, lighting and ventilation, and waterproof and fireproof of underground villas; also puts forward how to improve the living environment of underground villas. Besides, the paper suggests an innovative concept of underground living that best suits China’s market based on the merits of underground villas and the analysis upon China’s traditional cave-house. In addition, it roughly analyzes the prospect of this innovate style of dwelling in China.

  18. The pan occupational paradigm: development and key concepts.

    Science.gov (United States)

    Hitch, Danielle; Pepin, Genevieve; Stagnitti, Karen

    2018-01-01

    Wilcock's Occupational Perspective of Health (OPH) aligns with the profession's re-discovery of its holistic, occupationally focused roots. Its dimensions of occupation-doing, being, becoming and belonging - resonate strongly with therapists on an intuitive, implicit level. However, its documented use in practice to date has been sparse, and several barriers to its implementation have been identified. The aim of this article is to present a renewal of the OPH - the Pan Occupational Paradigm (POP). Method of development: POP was developed using critical analysis, reflection and a comprehensive literature review. Each stage of development is described in detail, including the POP's inherent assumptions. Key concepts: POP retains the four dimensions of occupation, and shows their interdependent role within occupational entities (e.g. individuals, groups or communities). An entity can be approached by occupational therapy at any point and all the dimensions (either directly or indirectly) can be engaged. Occupational entities move along a continuum of wellbeing, and this movement can be in both positive and negative directions over a lifespan. POP is a distillation of occupational therapy's unique way of knowing about occupation and the promotion of wellbeing. It is put forward as an updated paradigm for occupational therapy in the 21st century.

  19. The illusion of comparable European IFRS financial statements. Beliefs of auditors, analysts and other users

    OpenAIRE

    Vicky COLE; Joel BRANSON; Diane BREESCH

    2011-01-01

    Reaching higher comparability was one of the main goals of the implementation of the International Financial Reporting Standards (IFRS) in the European Union in 2005. However, national accounting traditions and cultural differences continue to cause differences in the application of IFRS (KPMG & von Keitz, 2006). European IFRS financial statements might therefore be less comparable than users of these statements possibly assume. This study contributes by determining to what extent auditors, a...

  20. Konvergencny projekt IASB a FASB veduci k priblizeniu IFRS a US GAAP

    OpenAIRE

    Rusňáková, Zuzana

    2008-01-01

    The thesis deals with harmonisation of international accounting standards, more specifically with the convergence of US GAAP and IFRS. Its first chapter describes the structures of IASB and FASB (the boards responsible for preparing IFRS, respectively US GAAP) and their due process. The second chapter gives history overview of their convergence project to harmonise US GAAP and IFRS and describes its tools. The third chapter focuses on one of the current main joint projects of the Boards - fin...

  1. MEASURING THE EFFECTS OF IFRS ADOPTION IN ROMANIA ON THEVALUE RELEVANCE OF ACCOUNTING DATA

    OpenAIRE

    Irina-Doina Pascan

    2014-01-01

    In Romania, the entities listed on a regulated market must prepare their individualfinancial statements in accordance with the International Financial Reporting Standards (IFRS)starting with the financial year 2012. Since the IFRSs are considered high-quality accountingstandards, IFRS adoption should lead to improvement of the quality of financial reporting. In thispaper, we analyze the effect of mandatory IFRS introduction in Romania on accounting quality.Our main objective is to empirically...

  2. IFRS adoption in one Norwegian and one Russian bank : a comparative study

    OpenAIRE

    Kulikov, Mikhail

    2008-01-01

    Mastergradsoppgave i bedriftsøkonomi - Høgskolen i Bodø, 2008 International Financial Reporting Standards (IFRS) have become an integral part of the global financial environment and Russia and Norway now is no exception to this global trend. The present research seeks: · To describe differences/similarities of IFRS adoption in one Norwegian and one Russian Bank, · To analyze these differences based on accounting and institutional theory, · To understand challenges of IFRS...

  3. Peluang Manajemen Laba Pasca Konvergensi Ifrs: sebuah Tinjauan Teoritis dan Empiris

    OpenAIRE

    Cahyati, Ari Dewi

    2011-01-01

    The convergency accounting standards to IFRS raises a variety of influences, in accordance with IFRS characteristics such as : principle-based, the use of fair value and more disclosure. Principles-based standards require more judgment in its application, while the use of fair value items make the financial statements are presented with the actual values, more disclosure would reduce the level of information asymmetry. Convergence of IFRS is expected increasing financial reporting qual...

  4. Impact of IFRS 13 on disclosure requirements under fair value hierarchy : Case: Industrial sector in Finland

    OpenAIRE

    Artemyeva, Anastasia

    2016-01-01

    Due to globalization, more companies become international. This created a necessity for a common accounting language, International Financial Reporting Standards (IFRS). International convergence of accounting standards is still under investigation and new standards are being issued. This research work is specifically focused on one accounting standard, IFRS 13, Fair Value Measurement that is planned to be under a post implementation review in 2016. The study investigated the impact of IFRS 1...

  5. Development of the Statistical Reasoning in Biology Concept Inventory (SRBCI).

    Science.gov (United States)

    Deane, Thomas; Nomme, Kathy; Jeffery, Erica; Pollock, Carol; Birol, Gülnur

    2016-01-01

    We followed established best practices in concept inventory design and developed a 12-item inventory to assess student ability in statistical reasoning in biology (Statistical Reasoning in Biology Concept Inventory [SRBCI]). It is important to assess student thinking in this conceptual area, because it is a fundamental requirement of being statistically literate and associated skills are needed in almost all walks of life. Despite this, previous work shows that non-expert-like thinking in statistical reasoning is common, even after instruction. As science educators, our goal should be to move students along a novice-to-expert spectrum, which could be achieved with growing experience in statistical reasoning. We used item response theory analyses (the one-parameter Rasch model and associated analyses) to assess responses gathered from biology students in two populations at a large research university in Canada in order to test SRBCI's robustness and sensitivity in capturing useful data relating to the students' conceptual ability in statistical reasoning. Our analyses indicated that SRBCI is a unidimensional construct, with items that vary widely in difficulty and provide useful information about such student ability. SRBCI should be useful as a diagnostic tool in a variety of biology settings and as a means of measuring the success of teaching interventions designed to improve statistical reasoning skills. © 2016 T. Deane et al. CBE—Life Sciences Education © 2016 The American Society for Cell Biology. This article is distributed by The American Society for Cell Biology under license from the author(s). It is available to the public under an Attribution–Noncommercial–Share Alike 3.0 Unported Creative Commons License (http://creativecommons.org/licenses/by-nc-sa/3.0).

  6. Övergången till IFRS : Konsekvenser

    OpenAIRE

    Wetterholm, Emelie; Bergström, Mari

    2005-01-01

    Bakgrund : EU: s antagande av förordningen (EG) nr. 1606/2002 om tillämpning av internationella redovisningsstandarder innebär att alla börsnoterade bolag i medlemsländerna måste tillämpa de i förordningen angivna IFRS-standarderna i sin koncernredovisning från och med 2005. Problem: Införandet av IFRS för noterade bolags koncernredovisningar kommer att innebära olika konsekvenser för berörda bolag. Trots att svenska bolag tidigare redovisat enligt RR kommer övergången att innebära vissa väse...

  7. Technical Meeting on Developing Deep-Burn Concepts using HTGRs. Objectives and Expectations

    International Nuclear Information System (INIS)

    Tyobeka, Bismark

    2013-01-01

    The objectives of the meeting are: • To explore various Deep-Burn options and concepts being developed in Member States; • To appraise the progress made towards the maturity of Deep-Burn concepts based on HTGR designs; • To identify technology development challenges towards the realization of Deep-Burn concepts; • To propose collaborative ways to address technology development challenges

  8. PV-Developer. A Concept Paper. Version 4.0

    International Nuclear Information System (INIS)

    2001-10-01

    The market for Photovoltaic Energy systems is developing very rapidly with annual growth rates in the range of 20-40%. The growth creates new business opportunities for project development. The markets are immature and the competitiveness of PV is increasing, whereby it is important to develop the business concept within the next few years if the long-term aim is to become a major player in the field of PV-project development. Like in the field of wind energy, which has grown to a large-scale business area within the last decade, the long-term perspectives of photovoltaic energy will depend upon the market development, interest groups and stake holders. The solar power developers might be catalysts for high growth rates like in the wind energy field. The concern for global warming leads the international energy policies in favour of renewable energy incentives followed by the technological development of PV-equipment, which constantly improves the cost level of PV-produced electricity. The markets for PV-systems are geographically widespread and the way to implement systems goes to a large extent via financing from international governmental as well as non-governmental lateral and bilateral aid organisations. Lead times to develop projects are counted in years, and the time from the first project idea to the final commissioning of the installed plants might take 3-5 years. More specific studies of market segments and business opportunities, development of market penetration and design of strategy must be carried out. Organisation seems to be a major issue as the complexity of the projects and the project location in 3rd world countries as well as in the industrialised countries combined with high proportion of donor funding will require a high level of organisation and coordination. In general a detailed study should be made in order to create a business plan. The business plan must contain budgets, volume estimates, sensitivity analyses, organisational proposals

  9. Interval Management: Development and Implementation of an Airborne Spacing Concept

    Science.gov (United States)

    Barmore, Bryan E.; Penhallegon, William J.; Weitz, Lesley A.; Bone, Randall S.; Levitt, Ian; Flores Kriegsfeld, Julia A.; Arbuckle, Doug; Johnson, William C.

    2016-01-01

    Interval Management is a suite of ADS-B-enabled applications that allows the air traffic controller to instruct a flight crew to achieve and maintain a desired spacing relative to another aircraft. The flight crew, assisted by automation, manages the speed of their aircraft to deliver more precise inter-aircraft spacing than is otherwise possible, which increases traffic throughput at the same or higher levels of safety. Interval Management has evolved from a long history of research and is now seen as a core NextGen capability. With avionics standards recently published, completion of an Investment Analysis Readiness Decision by the FAA, and multiple flight tests planned, Interval Management will soon be part of everyday use in the National Airspace System. Second generation, Advanced Interval Management capabilities are being planned to provide a wider range of operations and improved performance and benefits. This paper briefly reviews the evolution of Interval Management and describes current development and deployment plans. It also reviews concepts under development as the next generation of applications.

  10. Value Relevance of Embedded Value and IFRS 4 Insurance Contracts

    OpenAIRE

    Rebecca Chung-Fern Wu; Audrey Wen-Hsin Hsu

    2011-01-01

    In light of the recent exodus of foreign insurers from Taiwan and the local insurers’ outcries against the International Financial Reporting Standard (IFRS) 4 Insurance Contracts, we examine the value relevance of financial statements for life insurance firms, with particular interests to the embedded value (EV) disclosure. We find that the EV of equity has an incremental information role for book value of equity, which indicates that the accounting mismatching problem in the insurance indust...

  11. Value-Relevance of Biological Assets under IFRS

    OpenAIRE

    Rute Gonçalves; Patrícia Lopes

    2015-01-01

    Using 389 firm-year observations of listed firms worldwide in 27 countries that adopted International Financial Reporting Standards (IFRS) until 2010, for the period 2011-2013, the purpose of this paper is to examine the value-relevance of fair value accounting of biological assets. In order to operationalize it as the book value’s ability to explain market equity value, this study adjusts the Ohlson model. The results support that recognized biological assets are value-relevant. After includ...

  12. Analysis of IFR samples at ANL-E

    International Nuclear Information System (INIS)

    Bowers, D.L.; Sabau, C.S.

    1993-01-01

    The Analytical Chemistry Laboratory analyzes a variety of samples submitted by the different research groups within IFR. This talk describes the analytical work on samples generated by the Plutonium Electrorefiner, Large Scale Electrorefiner and Waste Treatment Studies. The majority of these samples contain Transuranics and necessitate facilities that safely contain these radioisotopes. Details such as: sample receiving, dissolution techniques, chemical separations, Instrumentation used, reporting of results are discussed. The Importance of Interactions between customer and analytical personnel Is also demonstrated

  13. A program to develop advanced EBT [ELMO Bumpy Torus] concepts and international collaboration on the Bumpy Torus concept: Final report

    International Nuclear Information System (INIS)

    1987-01-01

    This project was undertaken to develop innovative concepts for improving the performance of ELMO Bumpy Torus devices in those aspects of plasma confinement that are particularly relevant to an eventual EBT reactor concept. These include effective magnetic utilization using Andreoletti coils, enhanced confinement using positive ambipolar potentials, and attractive divertor concepts that are compatible with formation and maintenance of ELMO rings. Each of the three major objectives was achieved and, except for the divertor studies, documented for publication and presentation at major scientific meetings. This report provides a brief recapitulation of the major results achieved in the form of a collection of those publications, together with this Introduction

  14. NEWS AND INSIGHTS ON THE CONVERGENCE OF IFRS - U.S. GAAP

    Directory of Open Access Journals (Sweden)

    Ionela Cristina Breahna Pravat

    2013-12-01

    Full Text Available International accounting convergence is a highly complex process that began decades ago, emphasized globalization being the main factor that determined setters, professional bodies, investors to become aware of the importance of completing this process, namely the development and implementation of a common set of standards covering all areas of financial reporting. This objective was initially assumed by the International Accounting Standards Committee (IASC, now the International Accounting Standards Board (IASB.In this respect, at first it is noted the convergence of U.S. standards with the international ones, respectively the convergence of U.S. GAAP - IFRS standards, that, at least in theory, are not so different from each other, as we can say that, just as IFRS, U.S. GAAP were designed as a system of principles-based accounting. In reality, the U.S. standards system has proven to be more of a rules-based accounting system, unlike his international equivalent/counterpart. And the current state of convergence of the two sets of rules still reflects significant differences, plus the opposition of some entities to accept international standards.

  15. IFRS Adoption, Firm Traits and Audit Timeliness: Evidence from Nigeria

    Directory of Open Access Journals (Sweden)

    Musa Inuwa Fodio

    2015-06-01

    Full Text Available Audit timeliness is an important ingredient of quality financial reporting. Stale information might only benefit little to stakeholders in their decision making process. With the recent adoption of the International Financial Reporting Standards in Nigeria, the work of the auditor has seemingly become complicated. The question then emerges, if such adoption affects the timeliness of audit reports. This study empirically investigates the impact of IFRS adoption and other associated explanatory variables on audit timeliness in Nigerian deposit money banks for the period 2010 to 2013. Panel regression analysis reveals a positive significant impact of IFRS adoption on audit timeliness. Results also indicate that firm age, firm size and auditor firm type are significant predictors of audit timeliness in Nigeria deposit money banks. The study recommends that auditor firms should make stringent efforts to acclimatize with the complexities of the IFRS transition process so as to reduce audit report delays. Also reporting agencies should come up with regulations, deadlines and benchmarks for issuance of independent audit reports.

  16. Adoption of IFRS in Brazil: Effects on Accounting Conservatism

    Directory of Open Access Journals (Sweden)

    Erivelto Fioresi de Sousa

    2016-06-01

    Full Text Available The objective in this study is to investigate the effect of the adoption of the International Financial Reporting Standards (IFRS on the degree of conditional conservatism in the financial statements of companies listed on BM&FBOVESPA. Considering that the convergence process with the international standards aims for the standardization of accounting information disclosure and the enhancement of its quality, the goal was to investigate the quality standards of the accounting information in Brazilian companies after the adoption of the IFRS in the phases characterized by the period 2008, when accounting pronouncements (CPC 1 to 14 were adopted, and as from 2010, when the adoption of the full IFRS became compulsory. Therefore, a sample of financial statements was used from 320 companies listed on BM&FBOVESPA between 2000 and 2012. As a proxy of information quality, the attribute Conservatism was used, as proposed by Basu (1997 and Ball and Shivakumar (2005. The results did not evidence changes in the degree of conservatism in the statements analyzed.

  17. Deaf: A Concept Analysis From a Cultural Perspective Using the Wilson Method of Concept Analysis Development.

    Science.gov (United States)

    Pendergrass, Kathy M; Newman, Susan D; Jones, Elaine; Jenkins, Carolyn H

    2017-07-01

    The purpose of this article is to provide an analysis of the concept Deaf to increase health care provider (HCP) understanding from a cultural perspective. Deaf signers, people with hearing loss who communicate primarily in American Sign Language (ASL), generally define the term Deaf as a cultural heritage. In the health care setting, the term deaf is most often defined as a pathological condition requiring medical intervention. When HCPs are unaware that there are both cultural and pathological views of hearing loss, significant barriers may exist between the HCP and the Deaf individual. The concept of Deaf is analyzed using the Wilsonian method. Essential elements of the concept "Deaf" from a cultural perspective include a personal choice to communicate primarily in ASL and identify with the Deaf community. Resources for HCPs are needed to quickly identify Deaf signers and provide appropriate communication.

  18. Developing a Curriculum to Enhance Self-Concept.

    Science.gov (United States)

    Helm, Estelle Bailey

    1980-01-01

    Good self-esteem and self-concept have a bearing on a child's performance in school. The article describes ways to recognize poor self-image in a child and suggests strategies for building self-concept. Activities listed include positive marking of papers, bibliotherapy, improvisational drama, and values clarification. (DS)

  19. The Needs Analysis in Self-Concept Module Development

    Science.gov (United States)

    Yusop, Yusni Mohamad; Sumari, Melati; Mohamed, Fatanah; Said, Shahriza; Azeez, Mohd Ibrahim K.; Jamil, Mohd Ridhuan Mohd

    2015-01-01

    This research studies needs analyses conducted to examine the need for a self-concept module. Two types of analyses had been conducted; content analysis and experts' consensus. Content analysis was conducted to explore the issues of self-concept from the theory and literature perspective. Later, needs analysis had also been carried out to observe…

  20. Implement scientific development concept and promote harmonious development of uranium geology

    International Nuclear Information System (INIS)

    Ma Fei

    2006-01-01

    The paper expounds the tasks of uranium geology research and prospecting during the period of '11th Five-Year Plan' from four aspects and the facing situation of uranium geology by using scientific development concept, as well as puts forward the measures how to achieve the middle-long-term development goal for nuclear industry, meanwhile the author has pointed out the direction and focuses for the development of uranium geology research in current and coming future. (authors)

  1. Metabiotics: novel idea or natural development of probiotic conception

    Directory of Open Access Journals (Sweden)

    Boris A. Shenderov

    2013-04-01

    Full Text Available Traditionally, probiotics are live microorganisms that are considered to be both beneficial and safe. Unfortunately, their effects may be short-lived, inconsequential, or ambiguous. Some symbiotic (probiotic microorganisms with known health benefits may cause opportunistic infections, increase incidence of allergic sensitization and autoimmune disorders, produce microecological imbalance, modify gene expression, transfer genes that are virulent and resistant to antibiotics, cause disorders in epigenome and genome integrity, induce chromosomal DNA damage, and activate signaling pathways associated with cancer and other chronic diseases. As of now, the commercially available probiotics serve as a first-generation means of correcting microecological disorders. Further development will include the selection of natural metabiotics and/or formulation of synthetic (or semi-synthetic metabiotics that will be analogies or improvised versions of natural bioactives, produced by symbiotic (probiotic microorganisms. Metabiotics are structural components of probiotic microorganisms and/or formulation of and/or signaling molecules with a determined (known chemical structure that can optimize host-specific physiological functions and regulate metabolic and/or behavior reactions connected with the activity of host indigenous microbiota. Metabiotics are advantageous because of their chemical structure, dosage, safety, and long shelf-life. Thus, metabiotics should not be considered a myth; they are the result of the natural evolution of probiotic conception.

  2. Concept and development of information flow diagram for literature survey

    International Nuclear Information System (INIS)

    Noda, Masaru; Sato, Shoko; Ueda, Tadashi; Tsuchi, Hiroyuki; Koike, Akihisa

    2007-01-01

    The Information Flow Diagram for Literature Survey (IFDLS) has been developed to manage information and procedure in the literature survey phase of the PTAs selection process. It is a tool utilizing information technology, which can organize, analyze, and evaluate information from literature survey and manage their process systematically. IFDLS is able to show the flow of information and data, and the history of information management processing. Information coverage and quality is not homogenous throughout the country and, in some areas, there may not even be sufficient data available to be able to reach a judgment on conformity with the site-specific evaluation factors (SSEF). Literature surveys could only be conducted on a volunteer area before it is nominated as a PIA. However, the absence of information on any factor mentioned will not constitute disqualification of the area. On the contrary, an attempt to compare these sites with analogous areas in Japan will be done to assemble sufficient data and consequently make a decision on whether to proceed further. The application of IFDLS to literature survey phase of the PIA selection process is being proposed. The concept, construction, application and evolution of IFDLS towards application phase on a trial basis are discussed. (authors)

  3. Land Degradation Neutrality: Concept development, practical applications and assessment.

    Science.gov (United States)

    Kust, German; Andreeva, Olga; Cowie, Annette

    2017-06-15

    The paper explores the background and scientific basis of Land Degradation Neutrality (LDN), a new paradigm reflecting the inter-related aspirations and demands of land-related sustainable development goals. The paper draws on academic literature, field observations, insight from development researchers and practitioners, professional meetings, and agency reports to describe the LDN concept and its relationship with sustainable land management (SLM). We discuss the potential for LDN to facilitate the adoption and assessment of SLM, and to provide a framework to achieve the "land degradation neutral world" goal of the Sustainable Development Agenda 2030. We present insights relevant to the implementation of LDN. These include the need to: consider quality as well as quantity of land degraded and restored; apply an ecosystem-based approach for LDN assessment; consider land degradation risks; recognize different uses of land and approaches to reach the LDN target; and define the LDN baseline and indicators. We discuss the contradictions of using two different modes for evaluating land degradation and successes in land restoration, which we name the "Anti-degradation view" and "Production-advocacy view". To harmonize these approaches we propose that LDN be considered as a phenomenon of equilibrium of the land system, in terms of the balance between deterioration and improvement of terrestrial ecosystems' qualities, functions and services. Indicators to reflect this balance can use different approaches relevant to the various countries and areas, and to the types of land use. Two examples of using this approach are described. The first shows the assessment of the state of LDN based on the homeostasis of land cover and is based on assessment of distribution of ecosystems, and the dynamics of the land cover pattern in the areas prone to land degradation. The second is based on the combination of the well-known principle of Leibig's Law of the Minimum (1843), and Shelford

  4. Developing two-phase flow modelling concepts for rock fractures

    Energy Technology Data Exchange (ETDEWEB)

    Keto, V. (Fortum Nuclear Services Oy, Espoo (Finland))

    2010-01-15

    The Finnish nuclear waste disposal company, Posiva Oy, is planning an underground repository for spent nuclear fuel to be constructed on the island of Olkiluoto on the south-west coast of Finland. One element of the site investigations conducted at Olkiluoto is the excavation of the underground rock characterisation facility (ONKALO) that will be extended to the final disposal depth (approximately -400 m). The bedrock around the excavated tunnel volume is fully saturated with groundwater, which water commonly contains a mixture of dissolved gases. These gases remain dissolved due to the high hydrostatic pressure. During tunnel excavation work the natural hydrostatic pressure field is disturbed and the water pressure will decrease close to the atmospheric pressure in the immediate vicinity of the tunnel. During this pressure drop two-phase flow conditions (combined flow of both water and gas) may develop in the vicinity of the underground opening, as the dissolved gas is exsoluted under the low pressure (the term exsolution refers here to release of the dissolved gas molecules from the water phase into a separate gas phase). This report steers towards concept development for numerical two-phase flow modeling for fractured rock. The focus is on the description of gas phase formation process under disturbed hydraulic conditions by exsolution of dissolved gases from groundwater, and on understanding the effects of a possibly formed gas phase on groundwater flow conditions in rock fractures. A mathematical model of three mutually coupled nonlinear partial differential equations for two-phase flow is presented and corresponding constitutional relationships are introduced and discussed. Illustrative numerical simulations are performed in a simplified setting using COMSOL Multiphysics 3.5a - software package. Shortcomings and conceptual problems are discussed. (orig.)

  5. Developing State Level Approaches under the State Level Concept

    International Nuclear Information System (INIS)

    Budlong Sylvester, K.; Murphy, C.L.; Boyer, B.; Pilat, J.F.

    2015-01-01

    With the pursuit of the State-Level Concept (SLC), the IAEA has sought to further evolve the international safeguards system in a manner which maintains (or improves) the effectiveness of the system in an environment of expanding demands and limited resources. The IAEA must not remain static and should continuously examine its practices to ensure it can capture opportunities for cost reductions while adapting to, and staying ahead of, emerging proliferation challenges. Contemporary safeguards have been focused on assessing the nuclear programme of the State as a whole, rather than on the basis of individual facilities. Since the IAEA's integrated safeguards program, State-level Approaches (SLAs) have been developed that seek to optimally combine the measures provided for by the Additional Protocol with those of traditional safeguards. This process resulted in facility specific approaches that, while making use of a State's broader conclusion, were nonetheless prescriptive. Designing SLAs on a State-by-State basis would avoid the shortcomings of a one-size-fits-all system. It would also enable the effective use of the Agency's information analysis and State evaluation efforts by linking this analysis to safeguards planning efforts. Acquisition Path Analysis (APA), along with the State Evaluation process, can be used to prioritize paths in a State in terms of their attractiveness for proliferation. While taking advantage of all safeguards relevant information, and tailoring safeguards to individual characteristics of the State, paths of the highest priority in all States will necessarily meet the same standard of coverage. Similarly, lower priority paths will have lower performance targets, thereby promoting nondiscrimination. Such an approach would improve understanding of safeguards implementation under the SLC and the rational for safeguards resource allocation. The potential roles for APA and performance targets in SLA development will be reviewed

  6. Developing two-phase flow modelling concepts for rock fractures

    International Nuclear Information System (INIS)

    Keto, V.

    2010-01-01

    The Finnish nuclear waste disposal company, Posiva Oy, is planning an underground repository for spent nuclear fuel to be constructed on the island of Olkiluoto on the south-west coast of Finland. One element of the site investigations conducted at Olkiluoto is the excavation of the underground rock characterisation facility (ONKALO) that will be extended to the final disposal depth (approximately -400 m). The bedrock around the excavated tunnel volume is fully saturated with groundwater, which water commonly contains a mixture of dissolved gases. These gases remain dissolved due to the high hydrostatic pressure. During tunnel excavation work the natural hydrostatic pressure field is disturbed and the water pressure will decrease close to the atmospheric pressure in the immediate vicinity of the tunnel. During this pressure drop two-phase flow conditions (combined flow of both water and gas) may develop in the vicinity of the underground opening, as the dissolved gas is exsoluted under the low pressure (the term exsolution refers here to release of the dissolved gas molecules from the water phase into a separate gas phase). This report steers towards concept development for numerical two-phase flow modeling for fractured rock. The focus is on the description of gas phase formation process under disturbed hydraulic conditions by exsolution of dissolved gases from groundwater, and on understanding the effects of a possibly formed gas phase on groundwater flow conditions in rock fractures. A mathematical model of three mutually coupled nonlinear partial differential equations for two-phase flow is presented and corresponding constitutional relationships are introduced and discussed. Illustrative numerical simulations are performed in a simplified setting using COMSOL Multiphysics 3.5a - software package. Shortcomings and conceptual problems are discussed. (orig.)

  7. Quantum mechanics concept assessment: Development and validation study

    Directory of Open Access Journals (Sweden)

    Homeyra R. Sadaghiani

    2015-03-01

    Full Text Available As part of an ongoing investigation of students’ learning in first semester upper-division quantum mechanics, we needed a high-quality conceptual assessment instrument for comparing outcomes of different curricular approaches. The process of developing such a tool started with converting a preliminary version of a 14-item open-ended quantum mechanics assessment tool (QMAT to a multiple-choice (MC format. Further question refinement, development of effective distractors, adding new questions, and robust statistical analysis has led to a 31-item quantum mechanics concept assessment (QMCA test. The QMCA is used as post-test only to assess students’ knowledge about five main topics of quantum measurement: the time-independent Schrödinger equation, wave functions and boundary conditions, time evolution, and probability density. During two years of testing and refinement, the QMCA has been given in alpha (N=61 and beta versions (N=263 to students in upper division quantum mechanics courses at 11 different institutions with an average post-test score of 54%. By allowing for comparisons of student learning across different populations and institutions, the QMCA provides instructors and researchers a more standard measure of effectiveness of different curricula or teaching strategies on student conceptual understanding of quantum mechanics. In this paper, we discuss the construction of effective distractors and the use of student interviews and expert feedback to revise and validate both questions and distractors. We include the results of common statistical tests of reliability and validity, which suggest the instrument is presently in a stable, usable, and promising form.

  8. International financial reporting standards (IFRS as a change agent in Ukraine

    Directory of Open Access Journals (Sweden)

    Jessica Hong Yang

    2013-09-01

    Full Text Available The study aims to examine the perception of key actors regarding the costs and benefits that result from adopting International Financial Reporting Standards (IFRS in Ukraine. Design/Methodology/Approach – The authors conducted a questionnaire survey in order to identify perceptions of financial managers of Ukrainian listed firms regarding the benefits and the costs associated with transition to IFRS. Our results showed that IFRS implementation impacts on internal reporting quality, the relationship with customers, creditors and shareholders, the access to international markets and external financing. It also indicated that financial managers have serious concerns about implementation costs related to the introduction of IFRS. These costs relate to training, instruction on IFRS adoption and translation of current IFRS, changes in software systems, double purpose accounting and deadlines for IFRS adoption and consulting services. Whilst this research has established a general model that consists of six factors, affecting IFRS relevance to Ukraine, the extent of interrelations between these factors is not clear. Thus, it may be of a great interest for future research to explore this issue in more detail and, in particular, conduct empirical research to determine the extent of interdependency between six factors in the model. The results and conclusions of this research can be of a great interest to policy makers and business practitioners since all public companies in Ukraine are obliged to adopt IFRS from 2012. It might be of interest to conduct this research on results of mandatory implementation of IFRS in Ukraine while taking into account the circumstances that suggested almost no relevance of the international accounting standards to the country at the moment of their application. This is the first metrical study that discusses the relevance of IFRS to Ukraine’s national needs

  9. Development of an engineered safeguards system concept for a mixed-oxide fuel fabrication facility

    International Nuclear Information System (INIS)

    Chapman, L.D.; de Montmollin, J.M.; Deveney, J.E.; Fienning, W.C.; Hickman, J.W.; Watkins, L.D.; Winblad, A.E.

    1976-08-01

    An initial concept of an Engineered Safeguards System for a representative commercial mixed-oxide fuel fabrication facility is presented. Computer simulation techniques for evaluation and further development of the concept are described. An outline of future activity is included

  10. Developing concepts in the pulmonary rehabilitation of COPD

    NARCIS (Netherlands)

    Ambrosino, N.; Casaburi, R.; Ford, G.; Goldstein, R.; Morgan, M. D. L.; Rudolf, M.; Singh, S.; Wijkstra, P. J.

    Randomised trials have demonstrated that pulmonary rehabilitation (PR) can improve dyspnoea, exercise tolerance and health related quality of life. Rehabilitation has traditionally been provided in secondary care to patients with moderate to severe disease. Current concepts are however recommending

  11. The Development of the Concept of Atoms and Molecules

    Indian Academy of Sciences (India)

    Physical Chemistry,. Indian Institute of ... theoretical chemistry. The concept that all matter is made up of atoms was suggested ... tatively described `randomness' of molecular velocities, .... wave nature of the electrons and is a typical quantum.

  12. [Risk maps. The concept and the methodology for their development].

    Science.gov (United States)

    García Gómez, M M

    1994-01-01

    In this article the concept of risk map is revised. It is considered as an instrument for the knowledge of risks and damages in a certain environment. A historic revision is made analyzing the birth and evolution of the concept. Different experiences and types of maps in different countries are described. Finally the operative steps, the data sources and the risk indicators which should be used in Spain are included.

  13. Developing concept of anticrisis management of domestic enterprises

    OpenAIRE

    Ясінський, Володимир Валерійович

    2014-01-01

     In the article, going of author is considered near the individual concept of the system of antirecessionary management an enterprise. On the basis of the conducted analysis of essence and features inherent the system, on the whole, and, in particular, the author going is offered to the antirecessionary management near interpretation of concept « antirecessionary management» and  certainly it basic elements. The model of anticrisis operation of business and algorithm of its realization is dev...

  14. Analysis of binding properties and specificity through identification of the interface forming residues (IFR for serine proteases in silico docked to different inhibitors

    Directory of Open Access Journals (Sweden)

    da Silveira Carlos H

    2010-10-01

    Full Text Available Abstract Background Enzymes belonging to the same super family of proteins in general operate on variety of substrates and are inhibited by wide selection of inhibitors. In this work our main objective was to expand the scope of studies that consider only the catalytic and binding pocket amino acids while analyzing enzyme specificity and instead, include a wider category which we have named the Interface Forming Residues (IFR. We were motivated to identify those amino acids with decreased accessibility to solvent after docking of different types of inhibitors to sub classes of serine proteases and then create a table (matrix of all amino acid positions at the interface as well as their respective occupancies. Our goal is to establish a platform for analysis of the relationship between IFR characteristics and binding properties/specificity for bi-molecular complexes. Results We propose a novel method for describing binding properties and delineating serine proteases specificity by compiling an exhaustive table of interface forming residues (IFR for serine proteases and their inhibitors. Currently, the Protein Data Bank (PDB does not contain all the data that our analysis would require. Therefore, an in silico approach was designed for building corresponding complexes The IFRs are obtained by "rigid body docking" among 70 structurally aligned, sequence wise non-redundant, serine protease structures with 3 inhibitors: bovine pancreatic trypsin inhibitor (BPTI, ecotine and ovomucoid third domain inhibitor. The table (matrix of all amino acid positions at the interface and their respective occupancy is created. We also developed a new computational protocol for predicting IFRs for those complexes which were not deciphered experimentally so far, achieving accuracy of at least 0.97. Conclusions The serine proteases interfaces prefer polar (including glycine residues (with some exceptions. Charged residues were found to be uniquely prevalent at the

  15. Analysis of binding properties and specificity through identification of the interface forming residues (IFR) for serine proteases in silico docked to different inhibitors.

    Science.gov (United States)

    Ribeiro, Cristina; Togawa, Roberto C; Neshich, Izabella A P; Mazoni, Ivan; Mancini, Adauto L; Minardi, Raquel C de Melo; da Silveira, Carlos H; Jardine, José G; Santoro, Marcelo M; Neshich, Goran

    2010-10-20

    Enzymes belonging to the same super family of proteins in general operate on variety of substrates and are inhibited by wide selection of inhibitors. In this work our main objective was to expand the scope of studies that consider only the catalytic and binding pocket amino acids while analyzing enzyme specificity and instead, include a wider category which we have named the Interface Forming Residues (IFR). We were motivated to identify those amino acids with decreased accessibility to solvent after docking of different types of inhibitors to sub classes of serine proteases and then create a table (matrix) of all amino acid positions at the interface as well as their respective occupancies. Our goal is to establish a platform for analysis of the relationship between IFR characteristics and binding properties/specificity for bi-molecular complexes. We propose a novel method for describing binding properties and delineating serine proteases specificity by compiling an exhaustive table of interface forming residues (IFR) for serine proteases and their inhibitors. Currently, the Protein Data Bank (PDB) does not contain all the data that our analysis would require. Therefore, an in silico approach was designed for building corresponding complexes. The IFRs are obtained by "rigid body docking" among 70 structurally aligned, sequence wise non-redundant, serine protease structures with 3 inhibitors: bovine pancreatic trypsin inhibitor (BPTI), ecotine and ovomucoid third domain inhibitor. The table (matrix) of all amino acid positions at the interface and their respective occupancy is created. We also developed a new computational protocol for predicting IFRs for those complexes which were not deciphered experimentally so far, achieving accuracy of at least 0.97. The serine proteases interfaces prefer polar (including glycine) residues (with some exceptions). Charged residues were found to be uniquely prevalent at the interfaces between the "miscellaneous-virus" subfamily

  16. Transition to IFRS 9 : Practical Guidance for the Foreign Reserves of Central Banks

    OpenAIRE

    Ha, Yunjung S.

    2017-01-01

    This paper provides practical guidance to central banks on accounting practices for their foreign reserves, in connection with the transition from International Accounting Standard 39 Financial Instruments: Recognition and Measurement (IAS 39) to International Financial Reporting Standard 9 Financial Instruments (IFRS 9). The IFRS 9 preparation process can be summarized in three steps: (1)...

  17. VizieR Online Data Catalog: AGN in IFRS. VLBA observations (Herzog+, 2015)

    Science.gov (United States)

    Herzog, A.; Middelberg, E.; Norris, R. P.; Spitler, L. R.; Deller, A. T.; Collier, J. D.; Parker, Q. A.

    2015-09-01

    We selected all IFRS from the catalogue from Collier et al. (2014MNRAS.439..545C, Cat. J/MNRAS/439/545) which were located within 1° of a VLBA calibrator. Out of the 1317 IFRS presented by Collier et al., 110 were found to provide a calibrator which fulfills the given conditions. (1 data file).

  18. You Say IFRS, I Say FASB…Let's Call the Whole Thing Off

    Science.gov (United States)

    Tickell, Geoffrey; Rahman, Monsurur; Alexandre, Romain

    2013-01-01

    This paper discusses the noticeable nervousness of many US-based financial statement issuers in adopting IFRS. For contextual purposes, the paper provides an overview of the FASB/IFRS convergence so far and its probable future. A detailed review of convergence in accounting standards is explained through the respective standards for "Pensions…

  19. European Accounting Harmonisation: Consequences of IFRS Adoption on Trade in Goods and Foreign Direct Investments

    OpenAIRE

    Laura Márquez-Ramos

    2011-01-01

    This paper focuses on the importance of accounting harmonisation in foreign activities at country level. The adoption of International Financial Reporting Standards (IFRS) is considered to reduce information costs among countries and, therefore, encourage international trade in goods and investment. The results provide evidence that benefits exist in terms of trade in goods and foreign direct investments (FDI) when IFRS are adopted.

  20. Forced Adoption of IFRS by Czech Non-Listed Companies: An Assessment of Benefits and Costs

    Directory of Open Access Journals (Sweden)

    David Procházka

    2016-04-01

    Full Text Available The paper deals with the effects of IFRS adoption by a specific group of companies. It focuses on the so-called forced IFRS adopters, which are such private (non-listed companies that (a are forced to adopt the IFRS (because their parent prepares IFRS consolidated statements and simultaneously (b are not permitted by the regulatory framework of a given jurisdiction to apply the IFRS in their individual financial statements on a  voluntary basis. In particular, benefits and costs connected with the forced IFRS adoption by Czech private companies are assessed. The results, based on a  questionnaire survey among affected companies, confirm the intuitive presumption that accounting treatment of certain items significantly differs between Czech GAAP and IFRS, which requires the use of advanced methods for the conversion of financial statements. Regardless of which conversion method is used, perceptions of both benefits and appropriateness of incurred costs vary across entities. The benefit-to-cost ratio for the two most commonly used conversion methods (spreadsheets and dual accounting software is comparable, as the first method generates fewer benefits for lower costs and the second method is connected with more benefits, but at higher costs. Finally, the survey reveals that actual costs of IFRS adoption are higher than the expected costs regardless of the conversion method applied.

  1. How do preparers perceive costs and benefits of IFRS for SMEs? Empirical evidence from the Netherlands

    NARCIS (Netherlands)

    Litjens, R.; Bissessur, S.; Langendijk, H.; Vergoossen, R.

    2012-01-01

    This paper examines how preparers perceive the association between costs and benefits of International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs). Extant research on costs and benefits associated with IFRS for SMEs is inconclusive. Our results suggest that

  2. How do preparers perceive costs and benefits of IFRS for SMEs? : Empirical evidence from the Netherlands

    NARCIS (Netherlands)

    Litjens, H.J.R. (Robin); Langendijk, H.P.A.J.; Bissessar, A.M.; Vergoossen, R.G.A.

    2012-01-01

    This paper examines how preparers perceive the association between costs and benefits of International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs). Extant research on costs and benefits associated with IFRS for SMEs is inconclusive. Our results suggest that

  3. Bright Pharmaceuticals SE: Accounting for a Business Combination under IFRS 3

    NARCIS (Netherlands)

    Detzen, D.; Hoffmann, S.; Zulch, H.

    2013-01-01

    This instructional resource familiarizes students with the accounting for business combinations under IFRS 3 and illustrates the uncertainty and professional judgment involved in asset valuation and consolidation. First, students need to assess the quality of information generated under IFRS 3 and

  4. Implications of IFRS Adoption on Balance-Sheet vs Income Statement Figures

    Directory of Open Access Journals (Sweden)

    Valentin BURCA

    2014-12-01

    Full Text Available On the last two decades, financial reporting area has suffered lot of changes in order to respond properly to the dynamics of the economic system characterized by continuous process of globalization, international capitalization, and multinational corporations increasing economic impact. Implementation of IFRSs has been positively perceived by both preparers and users from quality of financial information improvement point of view and economic effects perspective as well. Romanian regulators have decided to align to the EU accounting legislation by adopting IFRS for the consolidated accounts preparation. Furthermore, they have chosen to extend IFRS use to individual financial statements in case of all listed companies. In this study we will provide evidence using an index of conservatism that there are small changes on the financial accounts pre IFRS adoption versus post IFRS adoption at the statutory financial statements level. This evidence is actually reflecting the continuous efforts of Romanian regulator to harmonize the local accounting regulation with IFRS.

  5. Výkaz zisku a ztráty - srovnání IFRS a ČÚS/Income Statement - Comparison IFRS and CAS

    OpenAIRE

    Stejskalová, Lenka

    2012-01-01

    This thesis aim is to describe the sameness and difference on the income statement that occurs between the Czech accounting legislation and IFRS. It deals with the structure income statement and description of each part of the statement. In the first part there is information about the financial statements. Second and third part deals with the income statement according to IFRS and CAS. In the fourth part is the summary the previous two parts. This part sets out the main differences. The fina...

  6. Thinking about sustainable development: Engaging with societal and ecological concepts

    CSIR Research Space (South Africa)

    Marais, Mario A

    2010-11-01

    Full Text Available ' strategies in, for example, providing ICT services in resource constrained environments. The concept of panarchy (linked set of hierarchies) focuses attention on the various linked scales in any ICT4D system and the possible impact of modularity and feedback...

  7. Metaphors Developed by Secondary School Students towards "Earthquake" Concept

    Science.gov (United States)

    Kaya, Huseyin

    2010-01-01

    This research was conducted to reveal the metaphors of Secondary school students about "earthquake" concept. About 105 students in two schools in Karabuk city centre participated in the research within 2009-2010 academic year. The research Data were obtained by students' completing the statement "Earthquake is like...,…

  8. Development of concepts for a zero-fossil-energy greenhouse

    NARCIS (Netherlands)

    Ooster, A. van 't; Henten, E.J. van; Janssen, E.G.O.N.; Bot, G.P.A.; Dekker, E.

    2008-01-01

    Dutch government and greenhouse horticultural practice aim for strongly reduced fossil energy use and of environmental loads in 2010 and energy neutral greenhouses in 2020. This research aims to design a greenhouse concept with minimal use of fossil energy and independent of nearby greenhouses. The

  9. The Concept of Nondeterminism: Its Development and Implications for Teaching

    Science.gov (United States)

    Armoni, Michal; Ben-Ari, Mordechai

    2009-01-01

    Nondeterminism is a fundamental concept in computer science that appears in various contexts such as automata theory, algorithms and concurrent computation. We present a taxonomy of the different ways that nondeterminism can be defined and used; the categories of the taxonomy are domain, nature, implementation, consistency, execution and…

  10. Developing effective supervisors: Concepts of research | Lee | South ...

    African Journals Online (AJOL)

    The untrained Ph.D. supervisor will copy (or avoid copying) the way that they were supervised themselves. Current literature on Ph.D. supervision focuses either on lists of tasks that the supervisor must undertake or on conceptions of research. There is a need for a conceptual approach to research supervision.

  11. Development of a tunnel backfilling concept for nuclear waste disposal

    International Nuclear Information System (INIS)

    Gunnarsson, D.; Borgesson, L.

    2003-01-01

    In the main concept for disposal of the Swedish Nuclear Waste (KBS-3V) it is vital that the drifts can be backfilled with sufficiently good material at high density to fulfill the following requirements: - to obstruct upwards swelling of bentonite from the deposition holes, - to prevent or restrict the water flow in the tunnel and around the canister, - to resist chemical conversion for a long period of time, - not to cause any significant chemical conversion of the buffer surrounding the canister. Investigations and tests of backfill material and techniques have been running in the Swedish underground laboratory, Aspo HRL, since 1996. In the first test, Field Test of Tunnel Backfilling, the objectives were to test the manufacturing of backfill material, to develop and test a backfilling technique and to investigate what densities could be achieved with different backfill materials in the field. Horizontal layers were applied and compacted by a roller in 0.2 m thick layers to 1.5 m from the floor. The rest of the tunnel was backfilled with inclined layers. Five different backfill materials were tested; TBM-muck, TBM-muck crushed to a maximum grain size of 20 mm and crushed TBM-muck mixed with 10, 20 and 30% MX-80 bentonite. The main conclusions from these tests were that the technique for manufacturing backfill material and for backfilling the tunnel were suitable but that the horizontal backfill layers were sensitive to wet conditions, that the backfilling equipment needed to be improved to better reach the areas close to the rock walls and roof and that the durability of the equipment needed to be improved. For the continued development for the Backfill and Plug Test and the Prototype Repository it was decided that the backfilling should be made with inclined layers in the entire cross section of the tunnel in order to decrease the sensitivity to water inflow. The backfilling equipment was improved; two new compactors, the so-called slope compactor and the so

  12. Development of a tunnel backfilling concept for nuclear waste disposal

    Energy Technology Data Exchange (ETDEWEB)

    Gunnarsson, D.; Borgesson, L. [Clay Technology AB, Ideon, Lund (Sweden)

    2003-07-01

    In the main concept for disposal of the Swedish Nuclear Waste (KBS-3V) it is vital that the drifts can be backfilled with sufficiently good material at high density to fulfill the following requirements: - to obstruct upwards swelling of bentonite from the deposition holes, - to prevent or restrict the water flow in the tunnel and around the canister, - to resist chemical conversion for a long period of time, - not to cause any significant chemical conversion of the buffer surrounding the canister. Investigations and tests of backfill material and techniques have been running in the Swedish underground laboratory, Aspo HRL, since 1996. In the first test, Field Test of Tunnel Backfilling, the objectives were to test the manufacturing of backfill material, to develop and test a backfilling technique and to investigate what densities could be achieved with different backfill materials in the field. Horizontal layers were applied and compacted by a roller in 0.2 m thick layers to 1.5 m from the floor. The rest of the tunnel was backfilled with inclined layers. Five different backfill materials were tested; TBM-muck, TBM-muck crushed to a maximum grain size of 20 mm and crushed TBM-muck mixed with 10, 20 and 30% MX-80 bentonite. The main conclusions from these tests were that the technique for manufacturing backfill material and for backfilling the tunnel were suitable but that the horizontal backfill layers were sensitive to wet conditions, that the backfilling equipment needed to be improved to better reach the areas close to the rock walls and roof and that the durability of the equipment needed to be improved. For the continued development for the Backfill and Plug Test and the Prototype Repository it was decided that the backfilling should be made with inclined layers in the entire cross section of the tunnel in order to decrease the sensitivity to water inflow. The backfilling equipment was improved; two new compactors, the so-called slope compactor and the so

  13. The benefits and costs of IFRS implementation in Poland – the investors’ perspective

    Directory of Open Access Journals (Sweden)

    Katarzyna Klimczak

    2017-12-01

    Full Text Available A number of earlier studies analysed the process as well as the consequences of implementing Interna- tional Financial Reporting Standards (IFRS in Poland. Prior research concentrated mainly on the impact of IFRS implementation on the financial reporting of companies in Poland and market reaction to the application of IFRS. Not much attention has been given to the attitudes of different groups of accounting information users and other interested parties towards the change of reporting standards in Poland. The aim of this study is to determine how investors perceive IFRS adoption by firms in Poland. Do they see any advantages of financial statements being prepared under IFRS and not under the Polish Accounting Act after more than 10 years from the introduction of the mandatory application of IFRS for certain companies? Has the application of IFRS to the preparation of financial statements increased the scope of useful financial information for investors? Has the quality of the information presented in financial state- ments changed in any way? Finally, should the mandate to use IFRS in Poland be extended? A survey was used to obtain answers to the above questions. In the opinion of investors, the adoption of IFRS for firms has increased the comparability and usefulness of financial statements and also enhanced the pro- tection of their interests but it has not contributed to their investment decisions or the possibility to make profit forecasts. The switch to IFRS – in the perception of the respondents – failed to reduce the infor- mation asymmetry between the external and internal users of accounting information. The impact of chang- ing accounting standards on capital market liquidity failed to be unequivocally assessed.

  14. Current status of implementation of IFRS in the preparation of financial statements of peruvian companies

    Directory of Open Access Journals (Sweden)

    Oscar Alfredo Diaz Becerra

    2010-12-01

    Full Text Available For investors and other users of financial information to be able to act with full transparency and reliability it is necessary, among other things, that it be prepared according to a regulatory framework that is based on international standards that in turn adapt to new requirements of the global economy. The high level of globalization of the world economy has led the International Financial Reporting Standards (IFRS to become the highest international standards applicable throughout the world and in the case of Peru, these standards have been made mandatory in preparing the financial statements of companies incorporated under the scope of the General Corporate law. Thus, the main purpose of this research , having an exploratory design, is ro have an initial approach on the compliance with the, implementation of IFRS in the preparation and presentation of financial statements of Peruvian companies that are not under the supervision of the National Supervisory Commission for Companies and Securities (CONASEV. To this end, first ít presents a general review of the theoretical framework of financial reporting and secondly, an analysis of the Peruvian Setting Accounting Standards related to the preparation and presentation of financial statements. The third part of this work presents and describes the methodological aspects used in the development of this research, for which it has developed a survey that includes eighteen closed questions and two open ended questions, structured according to our main and specific objectives of this research. The survey was distributed to a sample of companies selected from the universe defined in the research. The results are set out in the fourth section of the article, entitled, research results and which analyzes the responses to each of the survey questions. Finally, we present the conclusions and recommendations that can be reached, highlighting among the main ones, a high incidence of tax and legal aspects

  15. Development of an EVA systems cost model. Volume 2: Shuttle orbiter crew and equipment translation concepts and EVA workstation concept development and integration

    Science.gov (United States)

    1975-01-01

    EVA crewman/equipment translational concepts are developed for a shuttle orbiter payload application. Also considered are EVA workstation systems to meet orbiter and payload requirements for integration of workstations into candidate orbiter payload worksites.

  16. DIE NEUREGELUNG DES IFRS 10 ZUR ABGRENZUNG DES KONSOLIDIERUNGSKREISES – DIE ANWENDUNG DES EINHEITLICHEN BEHERRSCHUNGSMODELS AUF DIE ERFASSUNG VON STRUKTURIERTEN UNTERNEHMEN IM KONZERNABSCHLUSS

    OpenAIRE

    Markus Häfele

    2013-01-01

    In the past entities varied in their application of the control concept (IAS 27 and SIC-12) in circumstances in which a reporting entity controls another entity but holds less than a majority of the voting rights of the entity, and in circumstances involving agency relationships (IFRS 10.IN3). This conflict between IAS 27 and SIC-12 had led to inconsistent application of the concept of control. IAS 27 required the consolidation of entities that are controlled by a reporting entity, and it def...

  17. Process to remove rare earth from IFR electrolyte

    International Nuclear Information System (INIS)

    Ackerman, J.P.; Johnson, T.R.

    1994-01-01

    The invention is a process for the removal of rare earths from molten chloride electrolyte salts used in the reprocessing of integrated fast reactor fuel (IFR). The process can be used either continuously during normal operation of the electrorefiner or as a batch process. The process consists of first separating the actinide values from the salt before purification by removal of the rare earths. After replacement of the actinides removed in the first step, the now-purified salt electrolyte has the same uranium and plutonium concentration and ratio as when the salt was removed from the electrorefiner. 1 fig

  18. Bankruptcy Risk in IFRS Era. Case Study on BSE Companies

    Directory of Open Access Journals (Sweden)

    Valentin BURCA

    2013-12-01

    Full Text Available The path of international accounting convergence is, unanimously accepted by all decision makers of the international financial reporting environment, as being the best solution towards reducing differences in international accounting. The idea of core standards is embraced by our country, too, the proof being the last legislative changes in Romanian accounting framework. This study aims to highlight a small part of the economic consequences of the decision to extend the mandatory use of IFRS standards to the statutory financial statements, also. More exactly we will underline the changes registered at the level of bankruptcy risk measureson a samples of companies listed on BSE.

  19. L’impact de l’IFRS 8 sur le coût des capitaux propres

    OpenAIRE

    Lenormand , Gaëlle; Touchais , Lionel

    2017-01-01

    International audience; This article measures the impact of IFRS 8 on the informational content of segment data. With a sample of French groups, we find a reduction of the cost of equity for firms changing the number of segments with IFRS 8. In this situation, IFRS 8 improves the usefulness of information to the shareholders thanks to a change in segmentation. This result confirms the IASB's expectation and conclusion about IFRS 8.; L'article vise à mesurer l'impact de l'IFRS 8 sur le contenu...

  20. 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...

  1. Concept for Territory Development of Yunost and Konnyi Islands

    Directory of Open Access Journals (Sweden)

    Alexandra Kozak

    2016-11-01

    Full Text Available To create a comfortable city, which uses maximum recreational potential, we propose a concept for the park that integrates two basic typologies: one of a city park with a number of urban amenities, infrastructure, anchor objects and a protected embankment; the other is a natural park with maximum preservation of valuable elements of nature, formation of new landscape zones, recreational places and promenades along the natural bank of the Angara River.

  2. Development and Validation of the Homeostasis Concept Inventory

    Czech Academy of Sciences Publication Activity Database

    McFarland, J.L.; Price, R.M.; Wenderoth, M.P.; Martinková, Patrícia; Cliff, W.; Michael, J.; Modell, H.; Wright, A.

    2017-01-01

    Roč. 16, č. 2 (2017), č. článku ar35. ISSN 1931-7913 R&D Projects: GA ČR GJ15-15856Y Grant - others:NSF(US) DUE-1043443 Institutional support: RVO:67985807 Keywords : homeostasis * physiology * assessment * concept inventory * undergraduate education Subject RIV: AM - Education OBOR OECD: Education, general; including training, pedagogy, didactics [ and education systems] Impact factor: 3.930, year: 2016

  3. Methodological development of the process of appreciation of photography Conceptions

    Directory of Open Access Journals (Sweden)

    Yovany Álvarez García

    2012-12-01

    Full Text Available This article discusses the different concepts that are used to methodological appreciation of photography. Since photography is one of the manifestations of the visu al arts with the most commonly interacts daily ; from which can be found in books, magazines and other publications, discusses various methodologies to assess the photographic image. It addresses also the classic themes of photography as well as some expres sive elements.

  4. Developing the Ability to Recontextualise Cellular Respiration: An Explorative Study in Recontextualising Biological Concepts

    Science.gov (United States)

    Wierdsma, Menno; Boersma, Kerst Th.; Knippels, Marie-Christine; van Oers, Bert

    2016-01-01

    In many science education practices, students are expected to develop an understanding of scientific knowledge without being allowed a view of the practices and cultures that have developed and use this knowledge. Therefore, students should be allowed to develop scientific concepts in relation to the contexts in which those concepts are used.…

  5. Innovative concepts for marginal fields (advanced monotower developments)

    International Nuclear Information System (INIS)

    Smith, M.T.; Marks, V.E.

    1995-01-01

    The braced monotower provides a safe, functional and cost effective solution for topsides up to 500 tonnes, with up to 8 wells and standing in water depths of up to 70 meters. It is both simple in concept and structurally efficient. The superstructure is supported by a single column which is stayed by three symmetrically orientated legs. A broad mudline base is also provided to limit pile loads. The final concept offers complete protection to the risers and conductors from ship impact, as all appurtenances are housed within the central column. The basic design philosophy of the low intervention platform is to minimize the onboard equipment to that vitally needed to produce hydrocarbon. The concept eliminates the life support functions that on a normal North Sea platform can contribute up to 50% of the topside dry weight. A system of Zero Based Engineering is used that ensures each item of equipment contributes more to the NPV of the platform than the fully built-up through life cost. This effectively eliminates the operator preference factor and the ''culture'' cost

  6. Comparison of Design Concepts for SFR under Development

    Energy Technology Data Exchange (ETDEWEB)

    Suh, Namduk; Choi, Yongwon; Bae, Moohoon; Shin, Andong [Korea Institute of Nuclear Safety, Daejeon (Korea, Republic of)

    2016-10-15

    The goal of ASTRID (Advanced Sodium Technological Reactor for Industrial Demonstration) with a capacity of 600 MWe is to study the technical demonstration that can be scaled up to commercial reactor. It was expected that the success of ASTRID project could eventually lead to operation of industrial reactor around 2040. On 2012, ASTRID designer has submitted the DOrS (Dossier d’Orientations de Sûreté, Safety Orientation Document) for ASTRID to IRSN and IRSN has issued a report after reviewing the DOrS. The report DOrS itself is not available publicly, intellectual property might be the reason, but the review document of IRSN is open to public, so we can understand the basic concept of ASTRID by IRSN report. The DOrS of ASTRID and the TTR for PGSFR have not the same format and also the same purpose, so it is not easy to compare the two design concepts directly. But, still, we think the concepts could be compared in a very general way. Thus, in this paper we have presented the very short comparison results of the two SFR design. Our opinion after first reviewing the TTR is that the PGSFR needs to be designed in a more systematic way. The requirements are coming basically from the previous document used for SMART licensing and do not show prototype reactor specific characters.

  7. Configuration development and structural assessment of the FEDC ignitor concept

    International Nuclear Information System (INIS)

    Brown, T.G.; Lee, V.D.; Mayhall, J.A.

    1986-01-01

    The Fusion Engineering Design Center (FEDC) performed a design study for a compact ignition tokamak. The ignitor concept has two unique features. First, the throat of the copper plate toroidal field (TF) coils is preloaded in the vertical direction to minimize the stress levels in the copper. Second, the net inward radial TF coil forces are balanced by a combination of wedging on the adjacent faces of the TF coils and by bucking against the ohmic heating solenoid coils in the bore of the tokamak. Later ignitor concepts eliminated the wedging reactions. Both of these features inherently reduce the radial build of the tokamak device. The FEDC version of ignitor incorporates both of these unique features packaged in a different configurational arrangement. The FEDC ignitor features a totally external preload system. The preload is applied directly to the inner leg of the TF coils in the vertical direction only. Horizontal rings are utilized only to react inplane TF coil forces and are not part of the preload system. Modular quadrants of TF coil encasements are utilized to vastly simplify device assembly methods. This paper presents the configuration and a structural assessment of the FEDC ignitor concept

  8. Navigation errors encountered using weather-mapping radar for helicopter IFR guidance to oil rigs

    Science.gov (United States)

    Phillips, J. D.; Bull, J. S.; Hegarty, D. M.; Dugan, D. C.

    1980-01-01

    In 1978 a joint NASA-FAA helicopter flight test was conducted to examine the use of weather-mapping radar for IFR guidance during landing approaches to oil rig helipads. The following navigation errors were measured: total system error, radar-range error, radar-bearing error, and flight technical error. Three problem areas were identified: (1) operational problems leading to pilot blunders, (2) poor navigation to the downwind final approach point, and (3) pure homing on final approach. Analysis of these problem areas suggests improvement in the radar equipment, approach procedure, and pilot training, and gives valuable insight into the development of future navigation aids to serve the off-shore oil industry.

  9. Perceived Costs and Benefits of IFRS Adoption of Cross-Border Mergers: A Statistical Analysis of Indian and Chinese Companies

    Directory of Open Access Journals (Sweden)

    Ibrahim Mert

    2014-02-01

    Full Text Available The purpose of this quantitative study was to examine the links between IFRS adoption status, mergers tempo, and perception of IFRS costs and benefits among Indian and Chinese companies. As more capital accrues in India and China, more cross-border mergers activity initiated from these countries should be expected. This paper is trying to extant a research to observe the results related the adaption of IFRS in India and China. During the analyses around 2 authors‘ books were related to this paper. During the study it was focused to collect information observation through published academic books and articles. Some questions raised by the increased tempo of cross-border mergers activity are as follows: (a What are the differences between Indian and Chinese companies‘ perceptions of IFRS costs and benefits? (b What are the differences between IFRS adopters and IFRS non-adopters in perceptions of IFRS costs and benefits? This study identified some significant differences between Indian and Chinese companies‘ perceived IFRS costs and benefits, centering on the role that management accounting played for Chinese companies. Additionally, there were significant differences between how IFRS adopters and non-adopters perceived IFRS in terms of statement simplification, global credibility, and investor attractiveness. This study provides a statistical analysis for the IFRS adaption process of Indian and Chinese companies for the crossborder merger actions.

  10. Using a systems engineering process to develop engineered barrier system design concepts

    International Nuclear Information System (INIS)

    Jardine, L.J.; Short, D.W.

    1991-05-01

    The methodology used to develop conceptual designs of the engineered barrier system and waste packages for a geologic repository is based on an iterative systems engineering process. The process establishes a set of general mission requirements and then conducts detailed requirements analyses using functional analyses, system concept syntheses, and trade studies identifications to develop preliminary system concept descriptions. The feasible concept descriptions are ranked based on selection factors and criteria and a set of preferred concept descriptions is then selected for further development. For each of the selected concept descriptions, a specific set of requirements, including constraints, is written to provide design guidance for the next and more detailed phase of design. The process documents all relevant waste management system requirements so that the basis and source for the specific design requirements are traceable and clearly established. Successive iterations performed during design development help to insure that workable concepts are generated to satisfy the requirements. 4 refs., 2 figs

  11. On sustainable development of uranium mining industry in China based on the concept of ecological security

    International Nuclear Information System (INIS)

    Wu Shali; Tai Kaixuan

    2011-01-01

    Ecological security is an important issue for sustainable development of mining industry, on which the development of nuclear industry and nuclear power is based. But uranium mining and processing has larger effect on ecological environment which mainly include tailings, waste rock, waste water, and radiation effects. In this paper, the dialectical relationship between ecological security and sustainable relationship is analyzed, the ecological safety concept at home and abroad is compared and the role that ecological safety plays in the sustainable development of uranium mining based on analysis of restricting factors on uranium mining in China from the perspective of ecological security is also probed into. To achieve sustainable development of the uranium mining industry in China, an ecological security concept from four aspects must be established: 1) the concept of ecological security management; 2) the scientific concept of ecological security; 3) the concept of ecological security investment; and 4) the concept of ecological security responsibility. (authors)

  12. Concept development and needs identification for intelligent network flow optimization (INFLO) : concept of operations.

    Science.gov (United States)

    2012-06-01

    The purpose of this project is to develop for the Intelligent Network Flow Optimization (INFLO), which is one collection (or bundle) of high-priority transformative applications identified by the United States Department of Transportation (USDOT) Mob...

  13. Hedge accounting under IFRS 9: an analysis of reforms

    Directory of Open Access Journals (Sweden)

    Jatinder Pal Singh

    2017-02-01

    Full Text Available Pronouncements of regulatory bodies on ‘hedge accounting’ are aimed at ensuring that impact of price changes of hedging relationships are accounted for concurrently. However, it sometimes happens that certain provisions of these standards result in the reporting of enhanced earnings volatility being attributed to hedging relationships which is not economically justified. It is often perceived to be the case by stakeholders that the provisions of IAS 39 on ‘hedge accounting’ do not appropriately reflect and are not aligned with the risk management strategies of entities that attempt to mitigate risk using various hedging relationships. This occasionally results in a reporting entity adopting either a suboptimal hedging strategy that gives it eligibility to account for it using ‘hedge accounting’ or vice versa. Thus entities may be faced with the tradeoff between the benefits of risk mitigation strategies and the benefits derived from adopting ‘hedge accounting’. This motivated the IASB to initiate action for the complete reformulation of the standard on ‘hedge accounting’. The revised standard was pronounced in November 2013 as IFRS 9. In this article, we attempt to evaluate the upgradations introduced by IFRS 9 over its predecessor, IAS 39, with particular reference to the reporting of risk management strategies of affected entities.

  14. Threshold Concepts in the Development of Problem-solving Skills

    Directory of Open Access Journals (Sweden)

    Shelly Wismath

    2015-03-01

    Full Text Available Problem-solving skills are often identified as a key component of 21st century education. This study collected data from students enrolled in a university-level Liberal Education science course called Problems and Puzzles, which introduced students to the theory and practice of problem solving via puzzles. Based on classroom observation and other qualitative data collected over three semesters, we have identified three significant changes in student behaviour at specific points in the course. These changes can be posited to reveal three underlying threshold concepts in the evolution and establishment of students’ problem-solving skills.

  15. CONCEPT OF SUSTAINABLE CHAIN DEVELOPMENT IN TIMES OF GLOBALIZATION

    Directory of Open Access Journals (Sweden)

    Olga Dębicka

    2014-03-01

    Full Text Available The rate of economic, technological, political and legal changes, as well as the com-plexity of predicting demand, behavior and preferences of consumers, along with expand-ing markets contribute to the growing importance of sustainable supply chain in the com-pany’s operation, playing a special role in the decision making process and adaptation to the consumer needs of. In order, therefore, to achieve a competitive advantage, it is nec-essary to maintain the high level of innovation, which should result in the implementation of new solutions, ideas and concepts that contribute to the competitiveness on a global scale.

  16. Concept of development of integrated computer - based control system for 'Ukryttia' object

    International Nuclear Information System (INIS)

    Buyal'skij, V.M.; Maslov, V.P.

    2003-01-01

    The structural concept of Chernobyl NPP 'Ukryttia' Object's integrated computer - based control system development is presented on the basis of general concept of integrated Computer - based Control System (CCS) design process for organizing and technical management subjects.The concept is aimed at state-of-the-art architectural design technique application and allows using modern computer-aided facilities for functional model,information (logical and physical) models development,as well as for system object model under design

  17. Design Thinking and Organizational Development: twin concepts enabling a reintroduction of democratic values in organizational change

    OpenAIRE

    Eneberg, Magnus; Svengren Holm, Lisbeth

    2013-01-01

    Design Thinking is a rather new concept for increasing innovation capabilities in organizations. Organizational Development is a concept from the 1950s aiming at modernizing organizations through participatory methods. As organizations struggle with constant change and to become more innovative we will compare and discuss design thinking and organizational development and explore what we can learn from these concepts that have many similar aspects. Design is argued to be moving into new te...

  18. Overexpression of Soybean Isoflavone Reductase (GmIFR) Enhances Resistance to Phytophthora sojae in Soybean.

    Science.gov (United States)

    Cheng, Qun; Li, Ninghui; Dong, Lidong; Zhang, Dayong; Fan, Sujie; Jiang, Liangyu; Wang, Xin; Xu, Pengfei; Zhang, Shuzhen

    2015-01-01

    Isoflavone reductase (IFR) is an enzyme involved in the biosynthetic pathway of isoflavonoid phytoalexin in plants. IFRs are unique to the plant kingdom and are considered to have crucial roles in plant response to various biotic and abiotic environmental stresses. Here, we report the characterization of a novel member of the soybean isoflavone reductase gene family GmIFR. Overexpression of GmIFR transgenic soybean exhibited enhanced resistance to Phytophthora sojae. Following stress treatments, GmIFR was significantly induced by P. sojae, ethephon (ET), abscisic acid (placeCityABA), salicylic acid (SA). It is located in the cytoplasm when transiently expressed in soybean protoplasts. The daidzein levels reduced greatly for the seeds of transgenic plants, while the relative content of glyceollins in transgenic plants was significantly higher than that of non-transgenic plants. Furthermore, we found that the relative expression levels of reactive oxygen species (ROS) of transgenic soybean plants were significantly lower than those of non-transgenic plants after incubation with P. sojae, suggesting an important role of GmIFR might function as an antioxidant to reduce ROS in soybean. The enzyme activity assay suggested that GmIFR has isoflavone reductase activity.

  19. THE IMPACT OF IFRS ADOPTION ON EARNINGS MANAGEMENT IN BANKING COMPANIES IN INDONESIA STOCK EXCHANGE

    Directory of Open Access Journals (Sweden)

    Prima Santy

    2016-12-01

    Full Text Available The issue of the IFRSadoption as a standard that can lead to a reduction of earnings management. The research aimed to give empirical evidence concerning the impact of the IFRS adoption on earnings management, and the test of the difference level of earnings management between before and after the IFRS adoption. The research scope focused on the implementation of IFRS adoption particularly in PSAK No. 50 and PSAK No. 55 (revised 2006 concerningfinancial instruments. The research objects were the banking companies listed in Indonesia Stock Exchange for 4 years (2008-2011, i.e. as many as 23 banks. Samples were taken by using the purposive sampling technique. The main variables in this research are IFRS and earnings management,and includes several control variable, among others are, size, financial leverage, market to book value and institutional investors. The data were analyzed usingmultiple regression analysis and different t-test analysis. The research result indicates that the IFRS adoption has not effect the decreaseon the earnings management.Among the four control variables, the variable institutional investor is found not to have theeffect on earnings management, whereas the other three variables haveeffect.The result of the different t-test analysis also indicates that statistically there is not significant difference on the level of the earnings management between before and after IFRS adoption. Thus, based on this study concluded that the adoption of IFRS still allow for the occurrence of earnings management.

  20. The impact of International Financial Reporting Standards (IFRS) adoption on Foreign Direct Investments (FDI): Evidence from Africa and implications for managers of education

    OpenAIRE

    Akpomi, Margaret Emalereta; Nnadi, Matthias Akandu

    2017-01-01

    Foreign direct investments have been shown by previous studies to promote economic growth and development especially in the emerging markets through human capital development and technology transfer. In this study, adopting the International Financial Reporting Standards (IFRS) is considered a way of attracting FDI, improving comparability in financial reporting, reducing information asymmetries and cost for foreign investors. The effect of regulatory quality is found as an incentive fo...

  1. LOGO programming contents for supporting mathematical concept development : promotion of the verbalization and imaging of figure concepts

    OpenAIRE

    杉野, 裕子

    2014-01-01

    I have been studying to show the importance of adopting a programming in the mathematical education and developed the LOGO teaching materials which is made good use of in the field of Euclidean geometry, in order to improve understanding and learning figure concepts. The present article offers a theoretical framework with consistency about my study and also new programming materials in which I embody my theory. I consider logically the system of mathematical expression with computers and espe...

  2. Exploring the Impact of Historically Black Colleges in Promoting the Development of Undergraduates' Self-Concept.

    Science.gov (United States)

    Berger, Joseph B.; Milem, Jeffrey F.

    2000-01-01

    Study explores how institutional context affects the development of self-concept in a sample of 273 African American college students. Findings suggest that students attending church affiliated historically Black colleges develop significantly higher self-ratings in three domains of self-concept-psychosocial wellness, academic, and achievement…

  3. Towards a coordinated development of numerical CACSD software : the RASP/SLICOT compatibility concept

    NARCIS (Netherlands)

    Grübel, G.; Varga, A.; Boom, van den A.J.W.; Geurts, A.J.; Mattson, S.E.; Gray, J.O.; Cellier, F.E.

    1994-01-01

    The concept of mutual compatibility is introduced. It has arisen from the cooperation of the developers of the RASP and SLICOT libraries. With this concept it becomes feasible to coordinate the development of several libraries leading to a reduction of software implementation and testing efforts

  4. Concept Development in Learning Physics: The Case of Electric Current and Voltage Revisited

    Science.gov (United States)

    Koponen, Ismo T.; Huttunen, Laura

    2013-01-01

    In learning conceptual knowledge in physics, a common problem is the development and differentiation of concepts in the learning process. An important part of this development process is the re-organisation or re-structuring process in which students' conceptual knowledge and concepts change. This study proposes a new view of concept…

  5. Treatment of wastes in the Integral Fast Reactor (IFR) fuel cycle

    International Nuclear Information System (INIS)

    Ackerman, J.P.; Johnson, T.R.; Chow, L.S.H.; Carls, E.L.; Hannum, W.H.; Laidler, J.J.

    1997-01-01

    In both the reactor portion and the fuel-cycle portion of the Integral Fast Reactor (IFR), handling, treatment and disposal of wastes are simpler than in current fuel cycles. The vast majority (> 99.9%) of the very-long-lived radioactive TRU elements are not sent to the repository; rather, they are recycled. High-level waste volume from the IFR process (called ''the pyroprocess'') is lower than that from either the direct disposal of spent fuel or from conventional PUREX-type reprocessing. The quantity of low-level waste is very low. In the pyroprocess, the actinides are recovered and separated from the bulk of the fission products by an electrorefining step wherein the actinides are electrotransported from chopped fuel elements and deposited at cathodes. The volatile fission products xenon, krypton, and tritium are collected for long-term storage and decay. Zirconium and the ''noble metal'' fission products (those that are less easily oxidized than zirconium) remain in the anode compartment, to be removed with the fuel cladding fragments and made into a metal waste form. The remaining fission products collect in the salt as chlorides. A process has been developed to periodically remove the contaminated salt from the electrorefiner, separate most of the fission products, and return the purified salt in a form that is ready for continuing use. To clean up the electrorefiner salt, the fission products are removed by ion exchange onto a column of Zeolite A. After the purification step, the column material and the contained fission products are converted to a mineral waste form for disposal. The processes and equipment for waste isolation and conversion to suitable disposal forms are described in this paper. (author)

  6. Energy over the centuries: The IFR option

    International Nuclear Information System (INIS)

    Till, C.E.

    1994-01-01

    The fast spectrum reactor provides the only avenue to control of the overall amounts of plutonium world-wide that also fits naturally into electricity-generation systems. Sufficient plutonium has now been produced, and is currently being produced, that the characteristic that this system possesses to burn plutonium rather than breed it should be the reference configuration for such reactors for a long time. Fuel recycle is the key and recycle with as little plutonium purification as possible is desirable. Such development is taking place within the integral Fast Reactor program and is at the point of demonstration at engineering scale

  7. The Development of a New District Heating Concept

    DEFF Research Database (Denmark)

    Dalla Rosa, Alessandro

    simulation of DH pipelines through models for assessing the energy performance of innovative pipe geometries, materials or system configurations. The models were validated against experimental measurements on real DH pipes. Article II considers the detailed steady-state modelling and analysis of heat losses...... (RE). Chapter 6 summarises the conclusions. First of all, analysis of the case studies suggests that local authority energy plans should take the opportunities for DH implementation into account, because DH is an essential infrastructure for future, sustainable energy systems. Energy policy should aim...... indicate that the LTDH concept fits the vision of the future energysustainable heating sector in Denmark. In the investigations of the case studies in Canada, it was found that DH supply to building areas with linear heat density greater than 3.0 MWh/(m.yr) is competitive with the natural gas supply...

  8. New concepts of control centre design and development

    International Nuclear Information System (INIS)

    Dittmar, E.; Kiersch, J.J.; Schmudlach, U.; Weihrauch, J.

    1977-02-01

    The concept of modern control centre technology is shown, its realization at project including the supervision of an electric power distribution system is described. A modern control centre is characterized by the fact that the conventional control elements are more and more replaced by elements of computer technology, i.e. computer and displays. The different functions implemented by hard- and software set new standards relative to flexibility, adaptability, dimensioning. The communication interface man/process is defined and designed in a new way allowing dynamic and more efficent supervisionstrategy of technical processes via display in different operation modes. Special attention is paid to adjustments and extensions of process elements and their integration into the supervised network. (orig./WB) [de

  9. Genesis and Development of the Concept of Evolution

    Directory of Open Access Journals (Sweden)

    Hilde Sánchez Morales

    2016-02-01

    Full Text Available Darwin's evolutionary theory, on the date of the publication of On the Origin of Species (1859, immediately attracted the attention, but received unanimous acceptance. Many considered it contrary to religious orthodoxy and a threat that threatened the traditional ideological nature. Others agreed with restrictions and other taken it as absolute truth. Admittedly that the educated opinion of the Victorian Era was strongly conservative and hostile to anything that deviated from orthodoxy. To this we must add that Darwin's approach violated the concept of nature hitherto recognized; so that by broad sectors of the church's reaction ware very aggressive. The discussions and publications on this subject have become especially visible on the occasion of the celebration, in 2009, the bicentennial of the birth of Charles Robert Darwin.

  10. PERCEPTIONS OF PROFESSIONAL ACCOUNTANTS ON THE COSTS AND BENEFITS OF IMPLEMENTING IAS/IFRS IN ROMANIA

    Directory of Open Access Journals (Sweden)

    ANDREEA PAULA DUMITRU

    2014-11-01

    Full Text Available This study aims to investigate the perceptions of professional accountants on the costs, benefits and implications of applying IFRS in Romania. The main results show that the benefits of implementing IFRS is ensuring greater transparency and comparability of financial information. In terms of costs, most respondents felt that the main costs is related to staff training, this being one of the factors that have caused difficulties in implementing IFRS. Regarding the quality of financial information after the adoption of standards, we conclude that it will improve considerably.

  11. The Effect of IFRS Convergence and the Proportion of Woman in Audit Committee on Earning Management

    Directory of Open Access Journals (Sweden)

    Siswanti Dwi Surti

    2017-01-01

    Full Text Available This study aims to find empirical evidence the effect of IFRS convergence and the proportion of woman in audit committee on earning management. Respondents used in this study were companies listed in Jakarta Stock Exchange for the year 2011 until 2013. Using moderated regression analysis this study supports the hypothesis that IFRS convergence and the proportion of woman in audit committee have negative effect on earning management. This finding implies that IFRS convergence and the proportion of woman in audit committee will increase the quality of financial reporting.

  12. Audit Fees and IAS/IFRS Adoption: Evidence from the Banking Industry

    OpenAIRE

    Perotti, Pietro; Cameran, Mara

    2014-01-01

    The adoption of International Accounting Standards/International Financial Reporting Standards (IAS/IFRS) has two opposite effects on audit fees: on the one hand, greater effort is required from auditors, which is likely to be reflected by higher fees; on the other hand, if IAS/IFRS improve the quality of financial reporting, expected liability costs could decrease and lower fees may be demanded. We consider a large sample of Italian banks and we examine the effect of IAS/IFRS adoption on aud...

  13. Development of Smart Sensors System Based on Formal Concept Analysis and Ontology Model

    Directory of Open Access Journals (Sweden)

    Hongsheng Xu

    2013-06-01

    Full Text Available The smart sensor is the product of the combination of one or more sensitive components, precision analog circuits, digital circuits, microprocessor, communication interface, intelligent software systems and hardware integration in a packaging component. Formal concept analysis is from the given data to automatically extract the classification relationship between the entire hidden concept and concept, formation of concept model. Ontology is a set of relations between concepts of the specific domain and concept, and it can effectively express the general knowledge of specific field. The paper proposes development of smart sensors system based on formal concept analysis and ontology model. Smart sensor is a micro processor, sensor with information detection, information processing, information memory, logical thinking and judging function. The methods can improve the effect of the smart sensors.

  14. Flexible plutonium management with IFR technology

    International Nuclear Information System (INIS)

    Hannum, W.H.; Lineberry, M.J.

    1993-01-01

    From the earliest days of the development of peaceful nuclear power, it has been recognized that efficient utilization of nuclear fuel resources requires a closed fuel cycle (recycle). With a closed cycle, essentially all the energy content of mined uranium can be used, whereas a once-through light water reactor (LWR) cycle uses only ∼0.5%. Since weapons programs have used the PUREX process to extract plutonium, it has further been assumed that this is the appropriate technology for closing the uranium fuel cycle. In the United States, these assumptions were put into question by concerns over commerce in separated plutonium and the threat of diversion of this material for weapons use

  15. Status of liquid metal reactor development in the United States of America

    International Nuclear Information System (INIS)

    Griffith, J.D.; Horton, K.E.

    1991-01-01

    An existing network of government and industry research facilities and engineering test centers in the United States is currently providing test capabilities and the technical expertise required to conduct an aggressive advanced reactor development program. Subsequent to the directive to shut down the Fast Flux Test Facility in early 1990, a variety of activities were undertaken to provide support for continued operation. The United States has made substantial progress in achieving ALMR program objectives. The metal fuel cycle is designed to recycle and burn its own actiniums, and has the potential to be a very effective burner of actiniums generated in the LWRs. The current emphasis in the IFR Program is on the comprehensive development of the IFR (Integral Fast Reactor) technology, to be followed by a period of technology demonstration which would verify the economic feasibility of the concept. The United States has been active in international cooperative activities in the fast reactor sector since 1969. (author). 11 figs, 1 tab

  16. Developing the Concept for New Customer Acquisition for an R&D Organization

    OpenAIRE

    Hartikainen, Timo

    2015-01-01

    This Master’s Thesis focuses on developing a holistic, new customer acquisition concept for a research and development organization. The developed concept considers and contains all key aspects of the customer acquisition. It starts from attracting prospective companies via value offering and brand development, suggested by the Customer Equity Framework (CEF), and includes managing the customer base via Key Account Management (KAM) program in order to find and segregate the customers with the...

  17. Environmental Accounting: Concepts, Practive and Assessment of Sustainable Development

    OpenAIRE

    Vardon, Michael; Harrison, Bob

    2002-01-01

    Quantitative assessment of sustainable development requires accounting for the depletion and degradation of natural resources and other environmental impacts of economic development. The United Nations System of Integrated Economic and Environmental Accounting (SEEA) provides a system that links economic activities to changes in the environment and natural resources. SEEA has guided the development of environmental accounts by the Australian Bureau of Statistics. This paper describes how SEEA...

  18. Development of multiphase meter using gamma densitometer concept

    International Nuclear Information System (INIS)

    Babelli, I.M.M.

    1997-01-01

    The ability to accurately predict the void fraction of the different phases flowing in a conduit is of extreme importance to the nuclear and oil industries, among others. Some of the major obstacles in performing accurate measurements result directly from the operating conditions of the system involved. The case study in this paper will focus on the issue of predicting the volumetric fraction in oil transport pipelines. Gamma densitometer utilizes the concept of gamma attenuation in matter where the magnitude of attenuation is directly related to the density of the material through which the gamma ray passes, and to the intensity of the ray itself By calibrating the gamma ray with a variety of known flow geometries, one can extrapolate the findings to cover all ranges of flow regimes present in a large horizontal pipe, typical of an oil transport pipeline. The advantage of using gamma densitometers is that it is a non-intrusive technique, relatively inexpensive and portable. Its main disadvantage is that the collimated beam of the gamma ray will produce a line averaged value and local information can not be obtained. Another disadvantage has to do with the necessity to increase the strength of the gamma source with increase in the thickness and/or density of the pipe wall which will require increased radiation protection and reduces portability

  19. Development of an innovative low temperature heat supply concept for a new housing area

    OpenAIRE

    Schmidt, Dietrich; Kallert, Anna; Orozaliev, Janybek; Best, Isabelle; Vajen, Klaus; Reul, Oliver; Bennewitz, Jochen; Gerhold, Petra

    2017-01-01

    The domestic energy demand of buildings is responsible for one third of the world's final energy consumption. To increase the sustainability of new housing areas, the identification of innovative heat supply concepts based on renewable energy sources (RES) is required. For the new housing area “Zum Feldlager” (Kassel, Germany), various supply concepts are studied. Main objective is the development of an innovative and efficient supply concept based on RES and low temperature district heating ...

  20. Understanding Economic and Management Sciences Teachers' Conceptions of Sustainable Development

    Science.gov (United States)

    America, Carina

    2014-01-01

    Sustainable development has become a key part of the global educational discourse. Education for sustainable development (ESD) specifically is pronounced as an imperative for different curricula and regarded as being critical for teacher education. This article is based on research that was conducted on economic and management sciences (EMS)…

  1. The Concept and Process of Rural Development in Nigeria: A ...

    African Journals Online (AJOL)

    Although rural areas in Nigeria habour over eighty percent of the national population, they can only boast of about ten percent of the infrastructure and other indices of development. The billions of dollars, which the three tiers of government and international agencies budget for the development of rural areas are often ...

  2. Blending an Android Development Course with Software Engineering Concepts

    Science.gov (United States)

    Chatzigeorgiou, Alexander; Theodorou, Tryfon L.; Violettas, George E.; Xinogalos, Stelios

    2016-01-01

    The tremendous popularity of mobile computing and Android in particular has attracted millions of developers who see opportunities for building their own start-ups. As a consequence Computer Science students express an increasing interest into the related technology of Java development for Android applications. Android projects are complex by…

  3. Adult Education and National Development: Concepts and Practices in India.

    Science.gov (United States)

    Ministry of Education and Social Welfare, New Delhi (India).

    The importance of eradicating adult illiteracy in developing countries as a part of promoting community participation in democracy and in accelerating the rate of national development is treated in the study of adult education in India. Attempts have been made to: link adult education to major developmental and productive activities through…

  4. Organizational Health and Higher Education: Concept and Measurement Scale Development.

    Science.gov (United States)

    Klingele, William E.; Lyden, Julie A.; Vaughan, Beverly J.

    2001-01-01

    A scale to measure higher education institutions' organizational health was developed and tested using 198 survey responses. Scale dimensions include communication adequacy, participation/involvement, commitment/loyalty, morale, external reputation, ethics, performance recognition, goal alignment, leadership, development, and resource use.…

  5. Development of the Concept of Recycling of Light

    Science.gov (United States)

    Harmer, Brian

    Environmental and economic issues are the highlights of any new product or system created today. The efficient use of energy helps satisfy both of these concerns as a reduction in energy consumption contributes to a reduction both in fuel consumption and carbon emissions. Illumination efficiency has been one of the main areas of research as luminaires are one of the largest consumers of electricity in the world. The incandescent bulb is one of the oldest pieces of technology still used today, but is being phased out as compact fluorescent lamps and LED light sources have a much lower power consumption for the same amount of light emission. However, the light source design, while very important, is not the only way to improve the efficiency of an illumination system. This thesis proposes a new concept, the recycling of light (ROL). The ROL system collects, transports, and emits unused light from one area to another through the use of optical fibers. To find an optimal ROL system, many variables need to be accounted for. This thesis covers the effect of different luminaires on light collection areas. The collection area for the ROL system needs to be placed in the areas of a room that are of little or no importance, but still receive light, such as the ceiling or the upper section of the walls. The fiber-to-source distance and offset effects on fiber emission are investigated, as well as the length and type of the optical fibers. Additionally, this thesis looks at the possibility of beveling optical fiber ends to be used as a focusing mechanism for the ROL system.

  6. Some technical implications of Klein's concept of 'premature ego development'.

    Science.gov (United States)

    Mitrani, Judith L

    2007-08-01

    In this paper, the author revisits the problem of 'premature ego development' first introduced by Melanie Klein in 1930. She also highlights several developments in post-Kleinian thinking since the publication of that paper, which can be seen as offshoots of or complements to Klein's work. The author proposes a link between this category of precocious development and the absence of the experience of what Bion termed the 'containing object.' She puts forward several technical considerations relevant to analytic work with patients who suffer as a result of early developmental failures and presents various clinical vignettes in order to demonstrate the ways in which these considerations take shape in the analytic setting.

  7. UX concepts, how they affected our development flow.

    CERN Multimedia

    CERN. Geneva

    2017-01-01

    The talk aims at showing the development of Locations before and after this moment, and how the way of thinking at the application changed for taking in account the improvements in the user experience of the application.

  8. Mental health in remote rural developing areas: concepts and cases

    National Research Council Canada - National Science Library

    1995-01-01

    "In this book, we illustrate some of the social and environmental incluences that shape health and mental health care, using examples from rural villages in Alaska as well as other developing areas of the world...

  9. Cultism: A Destructive Concept in the Educational Development of ...

    African Journals Online (AJOL)

    Nneka Umera-Okeke

    This groups of students fails to realize that a popular decision taken by a bandwagon .... Highly respected personalities in the society who are cult .... join a cult, there is always a change of such misunderstanding developing to different stages.

  10. [Concept of occupational pathology service development in Kazakhstan].

    Science.gov (United States)

    Amanbekova, A U; Sakiev, K Z; Dzhakupbekova, G M; Ibrayeva, L K

    2015-01-01

    Improvement of occupational medical care management is aimed to preserve workers' health through better prevention, early diagnosis and rehabilitation of occupational diseases. Strategic directions of occupational pathology service development are improvement of legislation base on occupational diseases, modernization of occupational pathology service, development of personnel resources system, advancement of research activity in medical ecology, industrial hygiene and occupational pathology and increased efficiency of intra-sectoral and inter-agency interactions about workers' health preservation.

  11. Empirical Analysis of Retirement Pension and IFRS Adoption Effects on Accounting Information: Glance at IT Industry

    Directory of Open Access Journals (Sweden)

    JeongYeon Kim

    2014-01-01

    Full Text Available This study reviews new pension accounting with K-IFRS and provides empirical changes in liability for retirement allowances with adoption of K-IFRS. It will help to understand the effect of pension accounting on individual firm’s financial report and the importance of public announcement of actuarial assumptions. Firms that adopted K-IFRS had various changes in retirement liability compared to the previous financial report not based on K-IFRS. Their actuarial assumptions for pension accounting should be announced, but only few of them were published. Data analysis shows that the small differences of the actuarial assumption may result in a big change of retirement related liability. Firms within IT industry also have similar behaviors, which means that additional financial regulations for pension accounting are recommended.

  12. Empirical analysis of retirement pension and IFRS adoption effects on accounting information: glance at IT industry.

    Science.gov (United States)

    Kim, JeongYeon

    2014-01-01

    This study reviews new pension accounting with K-IFRS and provides empirical changes in liability for retirement allowances with adoption of K-IFRS. It will help to understand the effect of pension accounting on individual firm's financial report and the importance of public announcement of actuarial assumptions. Firms that adopted K-IFRS had various changes in retirement liability compared to the previous financial report not based on K-IFRS. Their actuarial assumptions for pension accounting should be announced, but only few of them were published. Data analysis shows that the small differences of the actuarial assumption may result in a big change of retirement related liability. Firms within IT industry also have similar behaviors, which means that additional financial regulations for pension accounting are recommended.

  13. A Barrel IFR Instrumented With Limited Streamer Tubes for BABAR Experiment

    International Nuclear Information System (INIS)

    Andreotti, M.; Ferrara U.; INFN, Ferrara

    2006-01-01

    The new barrel Instrumented Flux Return (IFR) of BABAR detector will be reported here. Limited Streamer Tubes (LSTs) have been chosen to replace the existing RPCs as active elements of the barrel IFR. The layout of the new detector will be discussed: in particular, a cell bigger than the standard one has been used to improve efficiency and reliability. The extruded profile is coated with a resistive layer of graphite having a typical surface resistivity between 0.2 and 0.4 MOhm/square. The tubes are assembled in modules and installed in 12 active layers of each sextant of the IFR detector. R and D studies to choose the final design and Quality Control procedure adopted during the tube production will be briefly discussed. Finally the performances of installed LSTs into 2/3 of IFR after 8 months of operations will be reported

  14. Gulf of Mexico IFR Aeronautical Chart Index - Aeronautical Information Services Digital Products

    Data.gov (United States)

    Department of Transportation — The IFR Enroute Aeronautical Chart series is designed to meet the needs of users who require a digital version chart. This is the visual index to the charts for the...

  15. The Effect of IFRS Adoption on the Financial Reports of Local Government Entities

    Directory of Open Access Journals (Sweden)

    Kamran Ahmed

    2012-09-01

    Full Text Available This paper aims to analyse the changes in accounting surplus (loss, equity and assets, and liabilities as a result of accounting policy changes from the Australian Accounting Standards (AAS to the International Financial Reporting Standards (IFRS in Australian local government entities. Using the reconciliation notes disclosed by 117 local government entities, evidence is provided on the effects of IFRS adoption by identifying the key items that of difference between IFRS and AASB. The results show some differences between two sets of accounts prepared under these different accounting standards. While the average surplus (loss of local councils has decreased, their equities, assets and liabilities have increased, with no major significant changes in their overall financial position, except for liabilities. These results indicate the possible consequences of the adoption of IFRS by local government entities in other countries on performance indicators who have or are yet to implement these standards.

  16. The Significance of Reporting Employee Benefits in Accordance with IFRS in the Czech Business Practice

    Directory of Open Access Journals (Sweden)

    Hana Vimrová

    2016-12-01

    Full Text Available The aim of the research the results of which are presented in this paper, based on an empirical survey of forty financial statements using IFRS by non-financial companies active in the Czech business environment, is to map the process and scope of reporting of employee benefits by Czech companies applying IFRS in the preparation of their consolidated and individual financial statements and to find out the differences in the extent, detail and relevancy of reporting employee benefits in accordance with IFRS among companies whose securities are publicly traded and other companies as well as to measure the differences in the scope, detail and relevancy of reporting employee benefits in accordance with IFRS among companies which are considered the best employers in the Czech Republic and other companies, including the interpretation of results.

  17. IFRS 16 “Leases” – consequences on the financial statements and financial indicators

    Directory of Open Access Journals (Sweden)

    Marian SACARIN

    2017-02-01

    Full Text Available In January 2016, the International Accounting Standards Board (IASB issued IFRS 16 “Leases”, which will replace the current standard IAS 17 “Leases”. IFRS 16, whose application is mandatory for annual periods beginning on or after January 2019, sets out new rules for the recognition and measurement of leases, leading to a change of value for the elements recognized in the financial statements, as well as for the financial indicators calculated based on these. The purpose of this article is to present, based on a comparative analysis of IFRS 16 and IAS 17, the main consequences that the application of IFRS 16 will arise, in respect of the financial statements and the financial indicators determined based on the information provided by these.

  18. International Financial Reporting Standard’s (IFRS Adoption in Ghana: Rationale, Benefits and Challenges

    Directory of Open Access Journals (Sweden)

    Adwoa Acheampomaa Boateng

    2014-10-01

    Full Text Available The International Financial Reporting Standards (IFRS was adopted by Ghana in 2007. The study assessed eighteen (18 professional accountants from listed firms on the Ghana Stock Exchange (GSE, to measure the benefits and challenges of IFRS. The study revealed that IFRS improved the access of local companies to international markets. It was also observed that the local firms gained more credibility, transparency, acceptance and consolidation following its adoption. However, most respondents believed that decreasing information cost, competitive leading edge, and integration of accounting Information Technology system were not major benefits as proposed by literature. Nonetheless, some of these local companies after the migration faced challenges like coping with the sophistication of the new standard, lack of qualified personnel, and additional operational cost. Nevertheless, most of the respondents disagreed with the proposition that IFRS had a negative impact on their firms’ balance of retained earnings.

  19. The Impact of Financial Reporting Enforcement and IFRS Adoption on Executive Compensation

    DEFF Research Database (Denmark)

    Banghøj, Jesper; Marton, Jan; Plenborg, Thomas

    This study examines whether both IFRS adoption and the level of financial reporting enforcement impact the contractual usefulness of financial statements, as reflected in payperformance sensitivity. Using a sample of 8,440 executive year observations from 522 firms in 16 European countries we find....... This suggests that the impact of enforcement on pay‐performance sensitivity vanishes after the implementation of IFRS. These results indicate that IFRS dominate enforcement when it comes to the contractual usefulness of financial statements. The findings should be of interest to both enforcement authorities...... that when earnings are based on local GAAP, the payperformance sensitivity is positive and significant only when the level of enforcement is high. When earnings are based on IFRS, we find that the pay‐performance sensitivity is (equally) positive and significant across different levels of enforcement...

  20. NASA/FAA experiments concerning helicopter IFR airworthiness criteria

    Science.gov (United States)

    Lebacqz, J. V.

    1983-01-01

    A sequence of ground and flight simulation experiments was conducted as part of a joint NASA/FAA program to investigate helicopter instrument flight rules (IFR) airworthiness criteria. The first six of these experiments are described and the results summarized. Five of the experiments were conducted on large amplitude motion base simulators; V/STOLAND UH-1H variable stability helicopter was used in the flight experiment. Airworthiness implications of selected variables that were investigated across all of the experiments are discussed, including the level of longitudinal static stability, the type of stability and control augmentation, the addition of flight director displays, and the type of instrument approach task. Among the specific results reviewed are the adequacy of neutral longitudinal statics for dual pilot approaches and the requirement for pitch and roll attitude stabilization in the stability and control augmentation system to achieve flying qualities evaluated as satisfactory.

  1. IFR fuel cycle process equipment design environment and objectives

    International Nuclear Information System (INIS)

    Rigg, R.H.

    1993-01-01

    Argonne National laboratory (ANL) is refurbishing the hot cell facility originally constructed with the EBR-II reactor. When refurbishment is complete, the facility win demonstrate the complete fuel cycle for current generation high burnup metallic fuel elements. These are sodium bonded, stainless steel clad fuel pins of U-Zr or U-Pu-Zr composition typical of the fuel type proposed for a future Integral Fast Reactor (IFR) design. To the extent possible, the process equipment is being built at full commercial scale, and the facility is being modified to incorporate current DOE facility design requirements and modem remote maintenance principles. The current regulatory and safety environment has affected the design of the fuel fabrication equipment, most of which will be described in greater detail in subsequent papers in this session

  2. Strategic Concept of the Development of EV and SFV in China

    Institute of Scientific and Technical Information of China (English)

    1997-01-01

    <正> Ⅰ. Strategic Concept for the development of EV and SFV The development of EV and SFV is one of the objective requirements for the auto industry in the 21st century by sustainable development strategy. It is also a practicable way of developing China auto industry in line with the environmental protection policy and the energy develop

  3. Intervention Programmes for Developing Positive Self-Concepts in Hospitalized Children.

    Science.gov (United States)

    Lizasoain, Olga; Polaino, Aquilino

    1993-01-01

    Describes a program implemented in Navarra, Spain, to prepare children for hospitalization and to provide psychopedagogical follow-up to develop positive self-concepts. Describes the effects of the program on 40 hospitalized children between the ages of 8 and 12, reporting a more positive self-concept among the children who received the…

  4. Concept-Mapping Tools and the Development of Students' Critical-Thinking Skills

    Science.gov (United States)

    Tseng, Sheng-Shiang

    2015-01-01

    Developing students' critical-thinking skills has recently received attention at all levels of education. This article proposes the use of concept-mapping tools to improve students' critical-thinking skills. The article introduces a Web-based concept-mapping tool--Popplet--and demonstrates its application for teaching critical-thinking skills in…

  5. Theoretical Analysis of Occupational Development Aspects from the Viewpoint of the Personality's Constant Individual Traits Concept

    Science.gov (United States)

    Wilsz, Jolanta

    2015-01-01

    The concept of personality's constant individual traits and its significance, as well as implications for problems connected with choosing an occupation have been presented in the paper. Selected theories of occupational development have been analyzed from the concept viewpoint and certain traits of occupational personality presented by authors of…

  6. The Concept of Happiness and Moral Development of "Filipinas" in the Academic Setting

    Science.gov (United States)

    Mallari, Shedy Dee C.; Ebreo, Edleen P.; Pelayo, Jose Maria G., III.

    2015-01-01

    This study determined salient themes of female individuals who are inside the academic setting on their concept of happiness and moral development. The idea of studying the Filipina Female Concept of Happiness came from two areas of study--Female Psychology and Positive Psychology. The researchers were intrigued by the idea that since the female…

  7. Development and Testing of an Unconventional Morphing Wing Concept with Variable Chord and Camber

    NARCIS (Netherlands)

    Keidel, D.H.K.; Sodja, J.; Werter, N.P.M.; De Breuker, R.; Ermanni, P.; Monajjemi, M.; Liang, W.

    2015-01-01

    Driven by the need to improve the performance and energy-efficiency of aircraft, current research in the field of morphing wings is growing in significance. The most recently developed concepts typically adjust only one characteristic of the wing. Within this paper a new concept for morphing wings

  8. Developing Conceptions of Authority and Contract across the Lifespan: Two Perspectives.

    Science.gov (United States)

    Dawson, Theo L.; Gabrielian, Sonya

    2003-01-01

    Compares concepts defining Kohlbergian stages of moral development with those associated with orders of hierarchical complexity determined with a generalized content-independent stage-scoring system. Finds that Kohlberg's sequence generally matches that identified with the scoring system and that contract and authority concepts match the concepts…

  9. Development Value Chains meet Business Supply Chains : The concept of Global Value Chains unraveled

    NARCIS (Netherlands)

    S. Drost (Sarah); J.C.A.C. van Wijk (Jeroen); S.R. Vellema (Sietze)

    2011-01-01

    textabstractValue chain promotion is considered a key element of private sector development strategies and pro-poor growth. However, (value) chain concepts are rather complex and unclear. This paper unravels the concept of global value chains and studies the diversity of key value chain-related

  10. Developing iPad-Based Physics Simulations That Can Help People Learn Newtonian Physics Concepts

    Science.gov (United States)

    Lee, Young-Jin

    2015-01-01

    The aims of this study are: (1) to develop iPad-based computer simulations called iSimPhysics that can help people learn Newtonian physics concepts; and (2) to assess its educational benefits and pedagogical usefulness. To facilitate learning, iSimPhysics visualizes abstract physics concepts, and allows for conducting a series of computer…

  11. Martin Award Paper: Development of Interactive Virtual Laboratories to Help Students Learn Difficult Concepts in Thermodynamics

    Science.gov (United States)

    Bowen, Alec S.; Reid, Daniel R.; Koretsky, Milo D.

    2015-01-01

    In this project, we explore the use of threshold concept theory as a design basis for development of Interactive Virtual Laboratories in thermodynamics. Thermodynamics is a difficult subject for chemical and biological engineering students to master. One reason for the difficulty is the diverse and challenging set of threshold concepts that they…

  12. Maintenance concept development for the Compact Ignition Tokamak

    International Nuclear Information System (INIS)

    Macdonald, D.

    1988-01-01

    The Compact Ignition Tokamak (CIT), located at the Princeton Plasma Physics Laboratory, will be the next major experimental machine in the US Fusion Program. Its use of deuterium-tritium (D-T) fuel requires the use of remote handling technology to carry out maintenance operations on the machine. These operations consist of removing and repairing such components as diagnostic equipment modules by using remotely operated maintenance equipment. The major equipment being developed for maintenance external to the vacuum vessel includes both bridge-mounted and floor-mounted manipulator systems. Additionally, decontamination (decon) equipment, hot cell repair facilities, and equipment for handling and packaging solid radioactive waste (rad-waste) are being developed. Recent design activities have focused on establishing maintenance system interfaces with the facility design, developing manipulator system requirements, and using mock-ups to support the tokamak configuration design. 3 refs., 8 figs

  13. Emissions Trading Schemes under IFRS - Towards a “true and fair view”

    OpenAIRE

    Haupt, Madlen; Ismer, Roland

    2011-01-01

    This research paper seeks to contribute to the latest discussions on the financial reporting for emissions trading schemes. It starts out by giving an overview of the International Financial Reporting Standards (IFRS) accounting policies, which are currently applied by the majority of participants in the EU Emissions Trading Scheme. It then argues that in order to fulfil the aims of financial reporting under IFRS, namely to provide a true and fair view, accounting must depict CO2 as a cost of...

  14. The Impact of IFRS 16 on the Companies’ Key Performance Indicators: Limits, Advantages and Drawbacks

    OpenAIRE

    Alin Eliodor Tanase; Traian Ovidiu Calota; Florin Razvan Oncioiu

    2018-01-01

    t This article focuses on the impact of the new standard IFRS 16 Leases on the companies’ key performance indicators. The magnitude of this impact could be said to change depending on the usage density of the lease in the companies and also depending on the sector they are in. The results show that future transactions may be influenced by IFRS 16 such as sale and leaseback, acquisitions and mergers, and lease vs. buying.

  15. The value relevance of R & D reporting in the UK after IFRS mandatory implementation

    OpenAIRE

    Tsoligkas, F.; Tsalavoutas, I.

    2011-01-01

    Following IFRS mandatory adoption in 2005, the criteria determining the accounting treatment of R&D expenditure have changed for UK listed companies that publish consolidated financial statements. Therefore, recent literature raises concerns about the value relevance of R&D assets and expenses in the UK, after 2005. Using very recent data, we respond to these calls for research. Adding to the absence of prior evidence regarding the pre-IFRS period, we find that the capitalised portion...

  16. HAVE WE REALLY BEEN USING THE INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) SINCE 2005? CASE OF TURKEY

    OpenAIRE

    Cagle, Melissa N.; Balsarı, Çağnur; Dalkılıç, Fatih

    2015-01-01

    Starting from the year 2002, the Turkish national regulatory agency hasundertaken an extensive role in the convergence efforts towards IFRS. In order tosupport the transition, the Turkish Capital Markets Board (TCMB) implementedseveralversionsof IFRS,regulatory practices and compliance requirements- allover the course of 15 years. The first effort undertaken in the road to IFRStransition was the issuance of Series XI, No: 25 by the T...

  17. The Interrelation among Faithful Representation (Reliability), Corruption and IFRS Adoption: An Empirical Investigation

    OpenAIRE

    Alexios Kythreotis

    2015-01-01

    Purpose – The degree of corruption, among other things, indicates the non -implementation of laws, weak enforcement of legal sanctions and the existence of non-transparent economic transactions. Therefore, the expected change in reliability (faithful-representation) resulting from the adoption of IAS/IFRS, does not depend solely on the adoption of IAS/IFRS but is also influenced by the degree of corruption in each country. The purpose of this paper is to examine whether the above statement is...

  18. Vykazování dlouhodobého hmotného majetku podle IFRS

    OpenAIRE

    Hromádková, Zuzana

    2007-01-01

    This work is focused od Tangible Current Assests according to the IFRS with the emphasis on IAS 16 - Property, Plant and Equipment. It involves recognition, measurement, depreciation and also disclosure of this Assests. All the parts are described at great lenght and explained by practical examples. IAS 40 - Investment Property and IFRS 5 - Non-Current Assests Held for Sale and Discontinued Operations are also mentioned. The end of the work is devoted to research of 15 companies with the aim ...

  19. IFRS 4 - pojistné smlouvy II.fáze

    OpenAIRE

    Stejskalová, Martina

    2010-01-01

    Thesis deals with harmonization of financial reporting in the area of insurance contracts. IFRS 4 phase I adjusts reporting of insurance contracts, defines a term insurance contract, bans generating catastrophe provisions or equalisation provisions, show a new view at reporting of insurance contract with discretionary participation feature and at reporting embedded derivates.IFRS 4 phase II solves complex reporting of insurance contracts. The aim is to achieve "real" measurement of liabilitie...

  20. Fair Value Measurement under IFRS 13: A Faithful Representation of Real-World Economic Phenomena?

    OpenAIRE

    Palea Vera; Maino Renato

    2012-01-01

    In this paper, we discuss IFRS 13 with regard to private equity valuation We raise issues on the fair value definition as an exit price and question the reliability of valuation techniques which are categorized into Level 2 fair value hierarchy. Our paper questions whether fair value as defined by IFRS 13 is an appropriate measure for private equities and can contribute to enhancing transparency and comparability in financial statements, which is one of the purposes of the IASB and the Europe...