WorldWideScience

Sample records for included subjects accounted

  1. Including subjectivity in the teaching of Psychopathology

    Directory of Open Access Journals (Sweden)

    Octavio Domont de Serpa Junior

    2007-01-01

    Full Text Available Current psychopathology studies have often been presented in their descriptive dimension. This perspective is important for teaching because it helps the students to recognize and identify the symptomatology of each psychopathology case. However, subjectivity, the experience of suffering and interpersonal aspects are all lost in this perspective. Coming from another psychopathology tradition - existential anthropology - this paper presents practical psychopathology teaching experience which considers such dimensions as being relevant to the understanding of mental suffering. The features and limitations of such traditions are briefly reviewed to support this teaching experience. Two new modalities of practical teaching, used in the discipline of "Special Psychopathology I" offered by the Department of Psychiatry and Forensic Medicine at the medical school of the Federal University of Rio de Janeiro for students of psychology, will be presented according to descriptive case study methodology. With these activities we also expect to change the practice of teaching. Traditionally, interviewing of in-patients by a large group of students who observe passively what is happening is the center of this kind of education. We intend to develop a model of teaching which is closer to the proposal of the Brazilian Psychiatric Reform which views mental illness as a complex phenomenon, always involving the relationship that the subject establishes with the world.

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

    International Nuclear Information System (INIS)

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

    1993-01-01

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

  3. INNOVATIVE TEACHING IN ACCOUNTING SUBJECTS: ANALYSIS OF THE FLIPPED CLASSROOM

    Directory of Open Access Journals (Sweden)

    E. Lubbe

    2016-07-01

    Full Text Available Accounting students often have a negative attitude towards the subject andstruggle to understand core concepts of accounting standards. A large percentageof accounting students do not prepare for class and homework is either not doneor neglected. Many factors contributed to students struggling to prepare for classand complete homework assignments. The flipped classroom approach has grownat a rapid pace and was perceived very successful in many subjects. Little researchhas been done on the effectiveness of this approach for accounting students.Videos was created whereby accounting theory was explained and questions withexamples were given and explained. All contact sessions were transformed into anactive learning environment. During contact sessions, students were provided withquestions. Guidance was given with regards to the interpretation of a practicalcase study. Students had to analyze questions before feedback was provided tothem. Contact sessions commenced with easy questions, and progressedto moredifficult questions.Research was conducted in order to determine whether a flipped classroommethod could improve the learning experience of accounting students at a highereducation institution. The study indicated that students watched the videos beforecontact sessions, they felt more positive about their performance in accountingand improved their time management. The majority of students that completed thesurvey preferred the flipped classroom method. It enables students to learn fromtheir own mistakes in class.

  4. Including the monetary part in macro accounting: A ‘modern’ approach to the macroeconomic accounting

    Directory of Open Access Journals (Sweden)

    Onur TUTULMAZ

    2014-12-01

    Full Text Available Economic output is placed at the heart of the macroeconomics. To calculate the output one needs to achieve simplifying a high level complexity of economic relationships to form a system. On the flip side, the model should be enough elaborated to be able to reflect the important relationships. In this manner, the classical macroeconomic identity as Keynes suggested is simple enough to understand the main elements but it does not show the financial parts of transactions. Not having the monetary part of the economy it lacks the coherence. With the financial and economic crises getting more frequent, more endeavour to build a more inclusive and coherent macroeconomic system has been observed. However, there are large variety in different options of simplifying and simulating complex relationships among the real and monetary part of the modern economies.  Our paper tries to set an analysis comparing some of the recent prominent ideas in building balance sheet and transaction flow matrix in regard to macroeconomic accounting system. We can conclude the new achievement of including the monetary transactions in the frame causes a compromise from the simplicity for a coherent and more complete picture of macro economy.

  5. Student Motivation in Science Subjects in Tanzania, Including Students' Voices

    Science.gov (United States)

    Mkimbili, Selina Thomas; Ødegaard, Marianne

    2017-12-01

    Fostering and maintaining students' interest in science is an important aspect of improving science learning. The focus of this paper is to listen to and reflect on students' voices regarding the sources of motivation for science subjects among students in community secondary schools with contextual challenges in Tanzania. We conducted a group-interview study of 46 Form 3 and Form 4 Tanzanian secondary school students. The study findings reveal that the major contextual challenges to student motivation for science in the studied schools are limited resources and students' insufficient competence in the language of instruction. Our results also reveal ways to enhance student motivation for science in schools with contextual challenges; these techniques include the use of questioning techniques and discourse, students' investigations and practical work using locally available materials, study tours, more integration of classroom science into students' daily lives and the use of real-life examples in science teaching. Also we noted that students' contemporary life, culture and familiar language can be utilised as a useful resource in facilitating meaningful learning in science in the school. Students suggested that, to make science interesting to a majority of students in a Tanzanian context, science education needs to be inclusive of students' experiences, culture and contemporary daily lives. Also, science teaching and learning in the classroom need to involve learners' voices.

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

    OpenAIRE

    Muchson, Mochamad

    2015-01-01

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

  7. The attention schema theory: a mechanistic account of subjective awareness

    Directory of Open Access Journals (Sweden)

    Taylor W. Webb

    2015-04-01

    Full Text Available We recently proposed the attention schema theory, a novel way to explain the brain basis of subjective awareness in a mechanistic and scientifically testable manner. The theory begins with attention, the process by which signals compete for the brain’s limited computing resources. This internal signal competition is partly under a bottom-up influence and partly under top-down control. We propose that the top-down control of attention is improved when the brain has access to a simplified model of attention itself. The brain therefore constructs a schematic model of the process of attention, the ‘attention schema’, in much the same way that it constructs a schematic model of the body, the ‘body schema’. The content of this internal model leads a brain to conclude that it has a subjective experience. One advantage of this theory is that it explains how awareness and attention can sometimes become dissociated; the brain’s internal models are never perfect, and sometimes a model becomes dissociated from the object being modeled. A second advantage of this theory is that it explains how we can be aware of both internal and external events. The brain can apply attention to many types of information including external sensory information and internal information about emotions and cognitive states. If awareness is a model of attention, then this model should pertain to the same domains of information to which attention pertains. A third advantage of this theory is that it provides testable predictions. If awareness is the internal model of attention, used to help control attention, then without awareness, attention should still be possible but should suffer deficits in control. In this article, we review the existing literature on the relationship between attention and awareness, and suggest that at least some of the predictions of the theory are borne out by the evidence.

  8. Standards-Based Accountability: Reification, Responsibility and the Ethical Subject

    Science.gov (United States)

    Kostogriz, Alex; Doecke, Brenton

    2011-01-01

    Over the last two decades, teachers in Australia have witnessed multiple incarnations of the idea of "educational accountability" and its enactment. Research into this phenomenon of educational policy and practice has revealed various layers of the concept, particularly its professional, bureaucratic, political and cultural dimensions…

  9. Accounting for Material Reality in the Analytic Subject

    Directory of Open Access Journals (Sweden)

    Robin McCoy Brooks

    2013-11-01

    Full Text Available Scientific advances made in the 21st century contend that the forces of nature and nurture work together through an ongoing series of complex correspondences between brain and mental activity in our daily activities with others. Jung’s cosmological model of the psyche minimizes the fundamental corporeal condition of human nature and as such is critiqued and amended, influenced by the transcendental materialist theories of subjectivity inspired by Žižek, Johnston and Laplanche.

  10. Comparison of financial leasing according to the Czech accounting legislation and IAS/IFRS including taximplications

    Directory of Open Access Journals (Sweden)

    Jana Gláserová

    2010-01-01

    Full Text Available There is intensive effort of the harmonisation of accounting in the world. Primary sence of harmonisation is ensured that individual financial statements of all accounting units were comparable. Notwithstanding there are still significant differences in same areas. This contribution is aimed at define of posting and showing financial leasing according to Czech accounting legislation and international accounting standards IAS/IFRS, and determination of significant differences in these legislation.The leasing is one of the form of purchase of property. So International Accounting Standards require so that a tenant (leasee notices the subject of leasing in his assests and correlationally with obligation. After that the subject of leasing can be amortized. Argument for this way of billing is the fact, that the tenant (leasee obtaines economic gain from use of the subject of leasing during its essential economic lifetime. For it the tenant (leasee has to pay an amount that is about equal to real value and financial costs.The companies recording leasing according to czech legal form this fact do not record in accounting so value of their assests and obligations is lower than their actual (true value. This procedure dis­fi­gu­res financial indicators to be important for review of financial situation of company according to International accounting standardsBecause financial leasing is the most favourite form of leasing relation, the aim of this article is determination all changes in tax legislation to be related to financial leasing during three last years. And of course outline effect of these changes on the leasing market.

  11. Options for including all lands in a future greenhouse gas accounting framework

    International Nuclear Information System (INIS)

    Cowie, Annette L.; Kirschbaum, Miko U.F.; Ward, Murray

    2007-01-01

    The current framework through which greenhouse gas emissions and removals in the land use sector are accounted under the Kyoto Protocol has several problems. They include a complex structure, onerous monitoring and reporting requirements, and potential for omission of some important fluxes. One solution that may overcome some of these problems is to include all lands and associated processes within a country's jurisdiction, rather than restrict accounting to specific nominated land categories or activities. Ideally, the accounting approach should cover all significant biospheric sources and sinks, avoid biased or unbalanced accounting, avoid leakage and require no arbitrary adjustments to remedy unintended consequences. Furthermore, accounting should focus on the direct human-induced component of biospheric emissions/removals so that debits/credits can be allocated equitably and provide appropriate incentives to adopt land-use management options with beneficial outcomes for the atmosphere. This paper focuses on biospheric emissions and removals resulting from carbon stock changes. It considers four alternative accounting options that include all land areas: Gross-Net Accounting, Net-Net Accounting, Net Accounting with Negotiated Baselines and the Average Carbon Stocks approach. Each option is described, and assessed with respect to defined criteria for effectiveness. Gross-Net Accounting and Net-Net Accounting do not adequately distinguish the anthropogenic component of carbon-stock changes from indirect and natural effects, so large undeserved credits or debits could be created. Under Net Accounting with Negotiated Baselines, countries' projected emissions and removals during the commitment period would be taken into account in the negotiation of emissions targets. In the commitment period, countries would then gain credits/debits for biospheric removals/emissions. Difficulties with this approach would lie in reaching agreed baselines for emissions and removals

  12. ACCOUNTING AND CONTROL AS SCIENCES AND ACADEMIC SUBJECTS IN ACCOUNTING AND ANALYTICAL EDUCATION

    Directory of Open Access Journals (Sweden)

    V. Shvets

    2014-09-01

    Full Text Available The knowledge of accounting and control, analysis and audit as the main instruments of cognition and management functions is an integral part of economic education, science and practice and requires improving the training of the accounting personnel in accordance with the requirements of public administration and development of global information systems of business. Real European integration processes require high qualifications and competence of the teaching staff, the development of scientific schools, intellectualization of preparation of masters and PhDs based on the traditions of patriotism, democracy and self-sufficiency. We must form a new set of modern disciplines and economic specialties and optimize the network for universities on the basis of convergent-integrative structures (clusters in education on principles of transparency and openness. The priority should be the principle of continuity of professional and analytical accounting education for business managers and civil servants. Practical implementation of the Law of Ukraine "On Higher Education" and the principles of the Bologna Declaration while training specialists in accounting and auditing will somehow harmonize national education, improve and keep elements of own competitive advantages and enrich them by the best achievements of the world practice.

  13. Experience in nuclear materials accountancy, including the use of computers, in the UKAEA

    International Nuclear Information System (INIS)

    Anderson, A.R.; Adamson, A.S.; Good, P.T.; Terrey, D.R.

    1976-01-01

    The UKAEA have operated systems of nuclear materials accountancy in research and development establishments handling large quantities of material for over 20 years. In the course of that time changing requirements for nuclear materials control and increasing quantities of materials have required that accountancy systems be modified and altered to improve either the fundamental system or manpower utilization. The same accountancy principles are applied throughout the Authority but procedures at the different establishments vary according to the nature of their specific requirements; there is much in the cumulative experience of the UKAEA which could prove of value to other organizations concerned with nuclear materials accountancy or safeguards. This paper reviews the present accountancy system in the UKAEA and summarizes its advantages. Details are given of specific experience and solutions which have been found to overcome difficulties or to strengthen previous weak points. Areas discussed include the use of measurements, the establishment of measurement points (which is relevant to the designation of MBAs), the importance of regular physical stock-taking, and the benefits stemming from the existence of a separate accountancy section independent of operational management at large establishments. Some experience of a dual system of accountancy and criticality control is reported, and the present status of computerization of nuclear material accounts is summarized. Important aspects of the relationship between management systems of accountancy and safeguards' requirements are discussed briefly. (author)

  14. 75 FR 10317 - DHL Global Forwarding, A Subsidiary of DP DHL, Finance and Accounting Divisions, Including...

    Science.gov (United States)

    2010-03-05

    ... DEPARTMENT OF LABOR Employment and Training Administration [TA-W-70,857; TA-W-70,857A; TA-W-70,857B; TA-W-70,857C; TA-W-70,857D] DHL Global Forwarding, A Subsidiary of DP DHL, Finance and Accounting... Global Forwarding, A Subsidiary of DP DHL, Finance and Accounting Divisions, Including Workers Whose...

  15. Study regarding the relevance of the accounting subjects in the economic vocational training of non-accountant specialists

    Directory of Open Access Journals (Sweden)

    Galina Bădicu

    2016-08-01

    Full Text Available The responsibility for the skills of specialists in the economic field belongs to universities, which, by modernizing the curriculum, must take into account the requirements of the professional environment (employers, where the role of the economic specialist extends beyond narrow knowledge, flexibility and high capacity to address various problems. From this perspective, in order to enhance the role of the academic environment and to develop the professional skills of the graduating economists, it is necessary to correlate the competencies and the requirements about educational outcomes. With regard to the relevance of the accounting subjects in the professional training of non-accountant economic specialists, given the competing interests of universities, students and employers in the field of education, we proposed a debate with the view to design strategies of accounting education in the higher economic education of the Republic of Moldova. The article represents a study based on the documentation of the university curriculum in undergraduate programs. With the view to test and validate the necessity of studying accounting subjects in the professional training of non-accounting economic specialists, a questionnaire was developed and implemented. The general research idea refers to the need to study accounting in economic education and practice, which could have an impact over the competitiveness of the Economics graduate.

  16. Ambiguous pronoun resolution: contrasting the first-mention and subject-preference accounts.

    Science.gov (United States)

    Järvikivi, Juhani; van Gompel, Roger P G; Hyönä, Jukka; Bertram, Raymond

    2005-04-01

    A visual-world eye-tracking experiment investigated the influence of order of mention and grammatical role on resolution of ambiguous pronouns in Finnish. According to the first-mention account, general cognitive structure-building processes make the first-mentioned noun phrase the preferred antecedent of an ambiguous pronoun. According to the subject-preference account, the preferred antecedent is the grammatical subject of the preceding clause or sentence. Participants listened to sentences in either subject-verb-object or object-verb-subject order; each was followed by a sentence containing an ambiguous pronoun that referred to either the subject or the object. Participants' eye movements were monitored while they looked at pictures representing the two possible antecedents of each pronoun. Analyses of the fixations on the pictures showed that listeners used both order-of-mention and grammatical-role information to resolve ambiguous pronouns.

  17. The Effectiveness of Problem Based Learning (PBL) on Intermediate Financial Accounting Subject

    OpenAIRE

    Suryanti, Nunuk

    2016-01-01

    This research aims to know the effectiveness of Problem Based Learning (PBL) Model comparing to Drill Model on Intermediate Financial Accounting subject. The research was a quasi-experimental research. Population was four classes of Accounting Education students in the year of 2014/2015 at Faculty of Educational Science and Teaching of Riau Islamic University (UIR). Sample was taken by using purposive sampling. Then, it used Problem Based Learning (PBL) at experimental class and Drill Model a...

  18. QUALITY ATTRIBUTES IN COST MANAGEMENT AND ACCOUNTING SUBJECTS: THE STUDENTS’ VIEWPOINT

    Directory of Open Access Journals (Sweden)

    Jucelia Appio Tibola

    2012-11-01

    Full Text Available The aim in this research is to identify the quality attributes students perceive in cost management and accounting subjects. The subjects were 126 students who took the subjects Cost Applied to Administration, Cost Accounting and Cost Analysis, corresponding to all students in the semester during which the research was undertaken. Thus, a census study was adopted. The research institution is a public university that offers graduate (M.Sc. and Ph.D. programs in Accountancy and Business Administration, particularly in the South of Brazil. An exploratory and qualitative research design was used in the first part and a descriptive and quantitative design in the second. Data were collected with the help of a structured questionnaire with open questions, applying the Critical Incident Technique. Content Analysis was used to classify and categorize the respondents’ answers into units of meaning. In the second phase, these categories were transformed into categorical variables and analyzed through statistical procedures. The results evidenced that the quality attributes constituted an Axis. In the Cost Analysis subjects, they privileged the lecturer’s quality. In Cost Accounting, the students evidenced the teacher’s commitment and the application of practical examples as a relevant attribute. In Cost Applied to Administration, the results indicated that understanding about the subject, clarification of doubts and the lecturer’s didactics served as quality attributes.

  19. The Effectiveness of Problem Based Learning (PBL on Intermediate Financial Accounting Subject

    Directory of Open Access Journals (Sweden)

    Nunuk Suryanti

    2016-12-01

    Full Text Available This research aims to know the effectiveness of Problem Based Learning (PBL Model comparing to Drill Model on Intermediate Financial Accounting subject. The research was a quasi-experimental research. Population was four classes of Accounting Education students in the year of 2014/2015 at Faculty of Educational Science and Teaching of Riau Islamic University (UIR. Sample was taken by using purposive sampling. Then, it used Problem Based Learning (PBL at experimental class and Drill Model at controlled class. Data was collected by using interview, observation, and tests (pre-test and post-test. Moreover, data were analyzed by using independent sample test. Findings show that there is no any difference of learning outcomes between students who taught by Problem Based Learning (PBL Model and Drill Model on Intermediate Financial Accounting.

  20. A Two-Account Life Insurance Model for Scenario-Based Valuation Including Event Risk

    DEFF Research Database (Denmark)

    Jensen, Ninna Reitzel; Schomacker, Kristian Juul

    2015-01-01

    Using a two-account model with event risk, we model life insurance contracts taking into account both guaranteed and non-guaranteed payments in participating life insurance as well as in unit-linked insurance. Here, event risk is used as a generic term for life insurance events, such as death......, disability, etc. In our treatment of participating life insurance, we have special focus on the bonus schemes “consolidation” and “additional benefits”, and one goal is to formalize how these work and interact. Another goal is to describe similarities and differences between participating life insurance...... and unit-linked insurance. By use of a two-account model, we are able to illustrate general concepts without making the model too abstract. To allow for complicated financial markets without dramatically increasing the mathematical complexity, we focus on economic scenarios. We illustrate the use of our...

  1. STUDY REGARDING THE ALLOCATION OF PRODUCTION OVERHEADS PROCEDURE: CONVENTIONALITY, SUBJECTIVITY AND INFORMATION DISTORTION IN MANAGERIAL ACCOUNTING

    Directory of Open Access Journals (Sweden)

    GUINEA FLAVIUS-ANDREI

    2017-02-01

    Full Text Available Traditional methods of cost calculating have become obsolete. The loss of relevance of traditional cost calculating systems is mainly due to the existence of a gap between the current model of enterprise control and the model of analysis centres, as well as the difference between the way of composing the actual cost and its image reflected by managerial accounting. The vision of the company on which the method of analysis centres was based no longer corresponds to the present reality. The approach of this study captures the complex and delicate subject of the allocation of production overheads procedure. Through the field research undertaken, it was aimed to identify and possibly solve the problems related to the rational allocation of these expenditures. The own contributions of the study are highlighted in particular at practical level, as an obvious result of the types of research undertaken. One of the fundamental objectives of the present study is to enhance the interest regarding the practical possibilities of protecting against the dangers of a creative managerial accounting system. A managerial accounting system, once implemented, will also attract the manifestation of creative accounting phenomena, especially in times of crisis. Having at their disposal the most relevant set of information, managers are tempted to resort to more or less ingenious techniques that are more or less questionable and more or less legal, in order to improve the financial statement presentation.

  2. Considerable failure in the subject cost accounting: what are the possible motives?

    Directory of Open Access Journals (Sweden)

    Iasmini Magnes Turci Borges

    2014-12-01

    Full Text Available The objective in this article is to identify the possible motives for the high failure rate in the subject Cost Accounting, offered to undergraduate Accountancy students at the Universidade Estadual de Maringá (UEM, representing a mean failure rate of 42% for the period from 2008 till 2013. The data collection technique used were questionnaires with open and closed questions and, regarding the research strategy, the Collective Subject Discourse (CSD was used to process and analyze the data obtained in the open questions. The percentage of students who failed due to their grade and the students who failed due to absence correspond to 16% and 27%, respectively. Thus, for an attempt to partially analyze the students who failed due to their grade, the anxiety variable was used, with a perceived perception of approximately 60% in the student sample, departing from the Cognitive Psychology approach based on the Information Processing Theory. For the partial analysis of the students who failed due to absence, the variable lack of dedication and disinterest was used, perceived by 47% of the student sample, based on the Theory of Procrastination.

  3. Diabetes is the main factor accounting for hypomagnesemia in obese subjects.

    Directory of Open Access Journals (Sweden)

    Albert Lecube

    Full Text Available OBJECTIVE: Type 2 diabetes (T2DM and obesity are associated with magnesium deficiency. We aimed to determine whether the presence of type 2 diabetes and the degree of metabolic control are related to low serum magnesium levels in obese individuals. METHODS: A Case-control study: 200 obese subjects [50 with T2DM (cases and 150 without diabetes (controls] prospectively recruited. B Interventional study: the effect of bariatric surgery on serum magnesium levels was examined in a subset of 120 obese subjects (40 with type 2 diabetes and 80 without diabetes. RESULTS: Type 2 diabetic patients showed lower serum magnesium levels [0.75±0.07 vs. 0.81±0.06 mmol/L; mean difference -0.06 (95% CI -0.09 to -0.04; p<0.001] than non-diabetic patients. Forty-eight percent of diabetic subjects, but only 15% of non-diabetic subjects showed a serum magnesium concentration lower than 0.75 mmol/L. Significant negative correlations between magnesium and fasting plasma glucose, HbA1c, HOMA-IR, and BMI were detected. Multiple linear regression analysis showed that fasting plasma glucose and HbA1c independently predicted serum magnesium. After bariatric surgery serum magnesium increased only in those patients in whom diabetes was resolved, but remain unchanged in those who not, without difference in loss weight between groups. Changes in serum magnesium negatively correlated with changes in fasting plasma glucose and HbA1c. Absolute changes in HbA1c independently predicted magnesium changes in the multiple linear regression analysis. CONCLUSIONS: Our results provide evidence that the presence of diabetes and the degree of metabolic control are essential in accounting for the lower levels of magnesium that exist in obese subjects.

  4. Mixed pathologies including chronic traumatic encephalopathy account for dementia in retired association football (soccer) players.

    Science.gov (United States)

    Ling, Helen; Morris, Huw R; Neal, James W; Lees, Andrew J; Hardy, John; Holton, Janice L; Revesz, Tamas; Williams, David D R

    2017-03-01

    In retired professional association football (soccer) players with a past history of repetitive head impacts, chronic traumatic encephalopathy (CTE) is a potential neurodegenerative cause of dementia and motor impairments. From 1980 to 2010, 14 retired footballers with dementia were followed up regularly until death. Their clinical data, playing career, and concussion history were prospectively collected. Next-of-kin provided consent for six to have post-mortem brain examination. Of the 14 male participants, 13 were professional and 1 was a committed amateur. All were skilled headers of the ball and had played football for an average of 26 years. Concussion rate was limited in six cases to one episode each during their careers. All cases developed progressive cognitive impairment with an average age at onset of 63.6 years and disease duration of 10 years. Neuropathological examination revealed septal abnormalities in all six post-mortem cases, supportive of a history of chronic repetitive head impacts. Four cases had pathologically confirmed CTE; concomitant pathologies included Alzheimer's disease (N = 6), TDP-43 (N = 6), cerebral amyloid angiopathy (N = 5), hippocampal sclerosis (N = 2), corticobasal degeneration (N = 1), dementia with Lewy bodies (N = 1), and vascular pathology (N = 1); and all would have contributed synergistically to the clinical manifestations. The pathological diagnosis of CTE was established in four individuals according to the latest consensus diagnostic criteria. This finding is probably related to their past prolonged exposure to repetitive head impacts from head-to-player collisions and heading the ball thousands of time throughout their careers. Alzheimer's disease and TDP-43 pathologies are common concomitant findings in CTE, both of which are increasingly considered as part of the CTE pathological entity in older individuals. Association football is the most popular sport in the world and the potential link between

  5. Accountability

    Science.gov (United States)

    Fielding, Michael; Inglis, Fred

    2017-01-01

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

  6. Subjective response to foot-fall noise, including localization of the source position

    DEFF Research Database (Denmark)

    Brunskog, Jonas; Hwang, Ha Dong; Jeong, Cheol-Ho

    2011-01-01

    Although an impact noise level is objectively evaluated the same according to current standards, a lightweight floor structure is often subjectively judged more annoying than a heavy homogeneous structure. The hypothesis of the present investigation is that the subjective judgment of impact noise...... is more annoying if the source position can be localized; lightweight structures have a more localized radiation than heavy structures. For the heavy structures the reverberant vibration field is dominant, therefore having a distributed radiation. A listening test is used to assess the subjective...... annoyance, using simulated binaural room impulse responses, with sources being a moving point source or a non-moving surface source, and rooms being a room with a reverberation time of 0.5 s or an anechoic room. The paper concludes that no strong effect of the source localization on the annoyance can...

  7. Subjective Response to Foot-Fall Noise, Including Localization of the Source Position

    DEFF Research Database (Denmark)

    Brunskog, Jonas; Hwang, Ha Dong; Jeong, Cheol-Ho

    2011-01-01

    Although an impact noise level is objectively evaluated the same according to current standards, a lightweight floor structure is often subjectively judged more annoying than a heavy homogeneous structure. The hypothesis of the present investigation is that the subjective judgment of impact noise...... is more annoying if the source position can be localized; lightweight structures have a more localized radiation than heavy structures. For the heavy structures the reverberant vibration field is dominant, therefore having a distributed radiation. A listening test is used to assess the subjective...... annoyance, using simulated binaural room impulse responses, with sources being a moving point source or a nonmoving surface source, and rooms being a room with a reverberation time of 0.5 s or an anechoic room. The paper concludes that no strong effect of the source localization on the annoyance can...

  8. Traceable accounts of subjective probability judgments in the IPCC and beyond

    Science.gov (United States)

    Baer, P. G.

    2012-12-01

    One of the major sources of controversy surrounding the reports of the IPCC has been the characterization of uncertainty. Although arguably the IPCC has paid more attention to the process of uncertainty analysis and communication than any comparable assessment body, its efforts to achieve consistency have produced mixed results. In particular, the extensive use of subjective probability assessment has attracted widespread criticism. Statements such as "Average Northern Hemisphere temperatures during the second half of the 20th century were very likely higher than during any other 50-year period in the last 500 years" are ubiquitous (one online database lists nearly 3000 such claims), and indeed are the primary way in which its key "findings" are reported. Much attention is drawn to the precise quantitative definition of such statements (e.g., "very likely" means >90% probability, vs. "extremely likely" which means >95% certainty). But there is no process by which the decision regarding the choice of such uncertainty level for a given finding is formally made or reported, and thus they are easily by disputed by anyone, expert or otherwise, who disagrees with the assessment. In the "Uncertainty Guidance Paper" for the Third Assessment Report, Richard Moss and Steve Schneider defined the concept of a "traceable account," which gave exhaustive detail regarding how one ought to provide documentation of such an uncertainty assessment. But the guidance, while appearing straightforward and reasonable, in fact was an unworkable recipe, which would have taken near-infinite time if used for more than a few key results, and would have required a different structuring of the text than the conventional scientific assessment. And even then it would have left a gap when it came to the actual provenance of any such specific judgments, because there simply is no formal step at which individuals turn their knowledge of the evidence on some finding into a probability judgment. The

  9. A score including ADAM17 substrates correlates to recurring cardiovascular event in subjects with atherosclerosis.

    Science.gov (United States)

    Rizza, Stefano; Copetti, Massimiliano; Cardellini, Marina; Menghini, Rossella; Pecchioli, Chiara; Luzi, Alessio; Di Cola, Giovanni; Porzio, Ottavia; Ippoliti, Arnaldo; Romeo, Franco; Pellegrini, Fabio; Federici, Massimo

    2015-04-01

    Atherosclerosis disease is a leading cause for mortality and morbidity. The narrowing/rupture of a vulnerable atherosclerotic plaque is accountable for acute cardiovascular events. However, despite of an intensive research, a reliable clinical method which may disclose a vulnerable patient is still unavailable. We tested the association of ADAM17 (A Disintegrin and Metallo Protease Domain 17) circulating substrates (sICAM-1, sVCAM-1, sIL6R and sTNFR1) with a second major cardiovascular events [MACEs] (cardiovascular death, peripheral artery surgeries, non-fatal myocardial infarction and non-fatal stroke) in 298 patients belonging to the Vascular Diabetes (AVD) study. To evaluate ADAM17 activity we create ADAM17 score through a RECPAM model. Finally we tested the discrimination ability and the reclassification of clinical models. At follow-up (mean 47 months, range 1-118 months), 55 MACEs occurred (14 nonfatal MI, 14 nonfatal strokes, 17 peripheral artery procedures and 10 cardiovascular deaths) (incidence = 7.8% person-years). An increased risk for incident events was observed among the high ADAM17 score individuals both in univariable (HR 19.20, 95% CI 15.82-63.36, p atherosclerosis. Copyright © 2015 Elsevier Ireland Ltd. All rights reserved.

  10. DESIGN OF ENVELOPE STRUCTURES OF BUILDINGS WITH ACCOUNT FOR AND SUBJECT TO THE CONDITIONS OF ACOUSTIC PROTECTION

    Directory of Open Access Journals (Sweden)

    Giyasov Botir Iminzhonovich

    2012-12-01

    Full Text Available The totality of all environmental influences, including domestic and industrial noise, must be taken into account in the design of building structures. Building envelopes that have appropriate acoustic protection properties are to be used in the practice of the acoustic protection (soundproofing, etc.. According to the principles of structural design, design of soundproof buildings can be broken down into the two groups: design with account for the security conditions (eg., windows, doors, walls, floors, and design of noise-proof structures (eg., partitions, suspended ceilings. Multi-optional design of building structures or buildings that meet the terms of acoustic protection requires a modern approach to the process of their development. Any progress in this area is associated with computer-aided design supported by multiple analysis options. Automation allows adjustments in order to comply with the variety of the input data or objective functions to provide for optimal cycling options. In this regard, the authors describe the algorithms and principles of design of building envelopes on the condition of and subject to the acoustic protection. The proposed solution represents a software package capable of performing a multivariate analysis of options of acoustic protection at each stage of building design. Practical application of the software package used to solve practical problems in the design of building envelopes has demonstrated its higher efficiency that the one of traditional design methods.

  11. Subjective cognitive complaints included in diagnostic evaluation of dementia helps accurate diagnosis in a mixed memory clinic cohort

    DEFF Research Database (Denmark)

    Salem, L C; Vogel, Asmus Mejling; Ebstrup, J

    2015-01-01

    OBJECTIVE: Our objective was to examine the quantity and profile of subjective cognitive complaints in young patients as compared with elderly patients referred to a memory clinic. METHODS: Patients were consecutively recruited from the Copenhagen University Hospital Memory Clinic at Rigshospitalet....... In total, 307 patients and 149 age-matched healthy controls were included. Patients were classified in 4 diagnostic groups: dementia, mild cognitive impairment, affective disorders and no cognitive impairment. Subjective memory was assessed with subjective memory complaints (SMC) scale. Global cognitive...... with dementia have a significantly higher level and a different profile of subjective cognitive complaints as compared with elderly patients with dementia. Furthermore, young patients, diagnosed with an affective disorder, had the highest level of subjective cognitive complaints of all patients in a memory...

  12. Understanding of Accountancy Graduates on the Relevant Concepts Taught in the Subject Accounting Theory at HEI in Greater Florianópolis

    Directory of Open Access Journals (Sweden)

    Fabiana Frigo Souza

    2017-03-01

    Full Text Available This research aims to identify the understanding of the undergraduate students in Accountancy about the relevant concepts taught in the discipline Accounting Theory. To reach this goal, a questionnaire was sent to selected institutions or applied in person, obtaining a total of 65 respondents who had already studied Accounting Theory. The results of this research show that students perceive the concepts related to the discipline in a way more linked to standardization and that, for most respondents, the discipline Accounting Theory was considered of fundamental importance and should not be eliminated. In addition, it cannot be affirmed that there is a relationship between the area and the time of action of the respondents and their perceptions regarding the concepts of the discipline. It was also observed that there is little discussion about some subjects, in which some students are totally unaware, like in the case of Agency Theory and Earnings Management, which may indicate a gap in the teaching of the discipline. For future research, the analysis of distance learning is suggested, as well as research that seeks to analyze the existence of this possible gap observed.

  13. Subjectivity

    Directory of Open Access Journals (Sweden)

    Jesús Vega Encabo

    2015-11-01

    Full Text Available In this paper, I claim that subjectivity is a way of being that is constituted through a set of practices in which the self is subject to the dangers of fictionalizing and plotting her life and self-image. I examine some ways of becoming subject through narratives and through theatrical performance before others. Through these practices, a real and active subjectivity is revealed, capable of self-knowledge and self-transformation. 

  14. 77 FR 75447 - Worley Parsons, Accounts Payable, a Subsidiary of Worley Parsons Corporation, Including On-Site...

    Science.gov (United States)

    2012-12-20

    ..., Pasadena, Texas. The workers firm provides engineering and design services. The Account Payable Group... services to Malaysia. Information from the company also shows that leased workers from Tatum LLC were... were adversely affected by a shift in services to Malaysia. [[Page 75448

  15. Newly Diagnosed Meniere's Disease: Clinical Course With Initiation of Noninvasive Treatment Including an Accounting of Vestibular Migraine.

    Science.gov (United States)

    Sbeih, Firas; Christov, Florian; Gluth, Michael B

    2018-03-01

    To describe the course of Meniere's disease with noninvasive treatment during the first few years after initial diagnosis. A retrospective review of consecutive patients with newly diagnosed definite Meniere's disease between 2013 and 2016 and a minimum follow-up of 1 year. Patients received a written plan for low sodium, water therapy, and treatment with a diuretic and/or betahistine. Subjects were screened and treated for vestibular migraine as needed. Vertigo control and hearing status at most recent follow-up were assessed. Forty-four subjects had an average follow up of 24.3 months. Thirty-four percent had Meniere's disease and vestibular migraine, and 84% had unilateral Meniere's disease. Seventy-five percent had vertigo well controlled at most recent follow-up, with only noninvasive treatments. Age, gender, body mass index, presence of vestibular migraine, bilateral disease, and duration of follow-up did not predict noninvasive treatment failure. Worse hearing threshold at 250 Hz and lower pure tone average (PTA) at the time of diagnosis did predict failure. Fifty-two percent of ears had improved PTA at most recent visit, 20% had no change, and 28% were worse Conclusions: Encountering excellent vertigo control and stable hearing after a new diagnosis of Meniere's disease is possible with noninvasive treatments. Worse hearing status at diagnosis predicted treatment failure.

  16. Postprandial effects of test meals including concentrated arabinoxylan and whole grain rye in subjects with the metabolic syndrome

    DEFF Research Database (Denmark)

    Hartvigsen, M L; Lærke, H N; Overgaard, A

    2014-01-01

    grain rye kernels on postprandial glucose, insulin, free fatty acids (FFA), gut hormones, SCFA and appetite in subjects with the metabolic syndrome (MetS). SUBJECTS/METHODS: Fifteen subjects with MetS participated in this acute, randomised, cross-over study. The test meals each providing 50 g...

  17. Employee benefits under IAS/IFRS and the Czech accounting legislation, the tax point of view including

    Directory of Open Access Journals (Sweden)

    Milena Otavová

    2009-01-01

    Full Text Available The regulation of employee benefit is limited in the Czech Accounting Legislation. There are only short-term employee benefits – wages, salaries, when employees has rendered services to an entity during a period – month. Entities could create funds from a net profit –fund for social and cultural benefits which could serve as source of social services financing for employees. There are employee benefits defined very extensive in IAS/IFRS. It is IAS 19 – Employee Benefits which defines four Gross of employee benefits: short-term employee benefits, post employment benefits, other long –term employee benefits and termination benefits. There are defined all conditions for employee benefits re­co­gni­tion and treatments for recording and reporting in IAS 19.The paper is concerned with the employee benefits evaluation. The impact on the tax base is eva­lua­ted. There are the most significant types of employee benefits surveyed. They are divided into five groups with the respect to their impact on the tax base. The impact of these benefits is described from their impact on social insurance and health insurance calculation base point of view, as well.

  18. Comorbid subjective health complaints in patients with sciatica: a prospective study including comparison with the general population.

    Science.gov (United States)

    Grøvle, Lars; Haugen, Anne J; Ihlebaek, Camilla M; Keller, Anne; Natvig, Bård; Brox, Jens I; Grotle, Margreth

    2011-06-01

    Chronic nonspecific low back pain is accompanied by high rates of comorbid mental and physical conditions. The aims of this study were to investigate if patients with specific back pain, that is, sciatica caused by lumbar herniation, report higher rates of subjective health complaints (SHCs) than the general population and if there is an association between change in sciatica symptoms and change in SHCs over a 12-month period. A multicenter cohort study of 466 sciatica patients was conducted with follow-up at 3 months and 1 year. Comorbid SHCs were measured by 27 items of the SHC inventory. Odds ratios (ORs) for each SHC were calculated with comparison to a general population sample (n=928) by logistic regression. The SHC number was calculated by summing all complaints present. At baseline, the ORs for reporting SHCs for the sciatica patients were significantly elevated in 15 of the 27 items with a mean (S.D.) SHC number of 7.5 (4.4), compared to 5.2 (4.4) in the general population (Psciatica, the SHC number was reduced to normal levels. Among those with persisting or worsening sciatica, the number increased to a level almost double that of the general population. Compared to the general population, the prevalence of subjective health complaints in sciatica is increased. During follow-up, the number of health complaints increased in patients with persisting or worsening sciatica. Copyright © 2010 Elsevier Inc. All rights reserved.

  19. Completed and attempted suicides among 18,154 subjects with schizophrenia included in a large simple trial.

    Science.gov (United States)

    Fleischhacker, W Wolfgang; Kane, John M; Geier, Jamie; Karayal, Onur; Kolluri, Sheela; Eng, Sybil M; Reynolds, Robert F; Strom, Brian L

    2014-03-01

    To characterize subgroups of subjects with schizophrenia from the Ziprasidone Observational Study of Cardiac Outcomes (ZODIAC) trial who either completed or attempted suicide and those who did not. The ZODIAC, conducted between February 2002 and March 2007, was an open-label, randomized, large simple trial of patients with schizophrenia (N = 18,154) followed up for 1 year by unblinded investigators providing usual care in 18 countries; the primary outcome measure was nonsuicide mortality. Every report on a completed or attempted suicide was independently adjudicated using a predefined algorithm. Primary analysis for the current report examined the association between completed or attempted suicides and the baseline variables using descriptive statistics and multivariate logistic regression models. Usage of "hard" or "soft" methods for attempted or completed suicide and distribution of suicide-related events by geographical region were also summarized. Overall incidences of subjects who either completed (35/18,154) or attempted (108/18,154) suicide were low, as were rates per person-time on assigned treatment analysis (0.24 for completed and 0.74 for attempted suicides per 100 person-years of exposure). The highest suicide-related mortality was seen among subjects recently diagnosed with schizophrenia. Among all potential baseline risk factors for completed suicide examined, the variables most associated with completed suicide were history of suicide attempts (OR = 2.6; 95% CI, 1.33-5.12) and usage of antidepressant medication (OR = 3.5; 95% CI, 0.84-14.85). History of > 5 hospitalizations in the past (OR = 2.1; 95% CI, 1.35-3.31) and history of suicide attempts (OR = 5.0; 95% CI, 3.21-7.76) were the variables most associated with attempted suicide among potential baseline risk factors for suicide attempts. Our results, obtained in a large prospective randomized study, confirm current clinical understanding regarding completed or attempted suicide in schizophrenia

  20. Basic Financial Accounting

    DEFF Research Database (Denmark)

    Wiborg, Karsten

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

  1. 25 CFR 1000.240 - What construction programs included in an AFA are subject to this subpart?

    Science.gov (United States)

    2010-04-01

    ..., coordination, responsibility for the construction project, day-to-day on-site management on site-management and administration of the project, which may include cost management, project budgeting, project scheduling and... Improvement Program or road maintenance program activities of BIA; (3) Operation and maintenance programs; and...

  2. Importance to include the term superficial musculoaponeurotic system in medical subject headings and in the international anatomical nomenclature.

    Science.gov (United States)

    Ferreira, Lydia Massako; Locali, Rafael Fagionato; Lapin, Guilherme Abbud Franco; Hochman, Bernardo

    2011-06-01

    To investigate the relevance of the term superficial musculoaponeurotic system (SMAS) and demonstrate that this term is important enough to be added to the MeSH database and listed in International Anatomical Nomenclature. Terms related to SMAS were selected from original articles retrieved from the ISI Web of Science and MEDLINE (PubMed) databases. Groups of terms were created to define a search strategy with high-sensitivity and restricted to scientific periodicals devoted to plastic surgery. This study included articles between January 1996 and May 2009, whose titles, abstracts, and keywords were searched for SMAS-related terms and all occurrences were recorded. A total of 126 original articles were retrieved from the main periodicals related to plastic surgery in the referred databases. Of these articles, 51.6% had SMAS-related terms in the abstract only, and 25.4% had SMAS-related terms in both the title and abstract. The term 'superficial musculoaponeurotic system' was present as a keyword in 19.8% of the articles. The most frequent terms were 'SMAS' (71.4%) and superficial musculoaponeurotic system (62.7%). The term SMAS refers to a structure relevant enough to start a discussion about indexing it as a keyword and as an official term in Terminologia Anatomica: International Anatomical Terminology.

  3. Commercial Law Reform in territories subject to International Administration. Kosovo & Iraq. Different standards of legitimacy and accountability?

    Directory of Open Access Journals (Sweden)

    Alejandro Carballo Leyda

    2008-01-01

    Full Text Available The paper will address questions of legality and accountability of the legislative functions exerted by international territorial administrations1 in the field of commercial law in two recent scenarios that are theoretically different: a UN-authorized mission under Chapter VII of the UN Chart and that of a strictly Occupying Power. No attempt will be made to study other important and interrelated issues, such as the problematic privatizations carried out in Kosovo and Iraq, which do not seem to be compatible with the obligation of administration of public assets (Art. 55 of the 1907 Hague Regulations.This paper will first provide a brief overview of the deep economic legislative reformation that took place in Iraq and Kosovo during the very early stages. Most of the scholar literature focused on criminal law and human rights aspects, leaving aside commercial law reforms; yet, those profound commercial reforms have resulted in a drastic economic transformation from a planned, centrally controlled, socialist system into a liberal, marketoriented, capitalist economy. The radical nature of those changes raises the question of their conformity with relevant international law and the need for public accountability.Part III will then explore the sources of legality invoked so far (namely UN Mandates, International Humanitarian Law, and authority invested by local intervention by the academic world, experts and intervening actors as basis for the commercial reformation in Kosovo and Iraq, and whether the actual results comply with the discretion vested in the temporal administrations by those sources. Finally, in Part IV problems of judicial review and public accountability in relation to the law-making function of those international administrations in Iraq and Kosovo will be considered.

  4. ACCOUNTING INFORMATION INDISPENSABLE SOURCE FOR THE DISCOVERY OF TAX EVASION IN THE FIELD OF PRODUCTS SUBJECT TO EXCISE

    Directory of Open Access Journals (Sweden)

    Dorel MATEȘ

    2015-12-01

    Full Text Available The present article aims to highlight the kinds of tax evasion methods in the field of products subject to excise duty and the role of the tax inspection in combating them. The research reveals which are the most common methods of tax evasion, but it tries to discern the probable developments of the process. The article has in view the inexorable reality, namely that the ingenuity method of tax fraud increases with the emergence of the new rules or barriers to the fraud. Following the research carried out we found that the tax evasion phenomenon in the field of products subject to excise duty has currently a significant impact in the economic and social Romanian reality. In order to reduce the tax evasion phenomenon in the field of products subject to excise duty, it must set up a mechanism for monitoring, oversight and fiscal control as well as the amendment of legislation, the tax evasion being mainly a consequence of the inaccuracies or imperfection of laws.

  5. Subjective and objective measurement of the intelligibility of synthesized speech impaired by the very low bit rate STANAG 4591 codec including packet loss

    NARCIS (Netherlands)

    Počta, P.; Beerends, J.G.

    2017-01-01

    This paper deals with the intelligibility of speech coded by the STANAG 4591 standard codec, including packet loss, using synthesized speech input. Both subjective and objective assessments are used. It is shown that this codec significantly degrades intelligibility when compared to a standard

  6. THE PROFILE OF THE ACCOUNTING RESEARCH ABOUT IFRS: A BIBLIOMETRIC REVIEW OF INTERNATIONAL ARTICLES ON THE SUBJECT

    Directory of Open Access Journals (Sweden)

    Andressa Iovine Martins

    2012-12-01

    Full Text Available The main objective of this article is to identify what is currently being researched in the area of International Financial Reporting Standards (IFRS around the world; who is carrying on such researches; which researches has caused stronger impact; which journals shows more articles about this issue and the ones that cause more impacts; the time frames and places this subject is more often produced. The applied methodology was based on the metrics precepts, using as data base platform the Web of Science (WoS of Citation Indexes from the Institute for Scientific Information – ISI – Citation Indexes. It was found 150 articles for the research lookout of “International Financial Reporting Standards” and 147 for “IFRS” found in the four main categories of WoS related to that subject. According to the two used terms for research, the result was quite conflicting. It was observed that the more productive writers are not necessarily the most influential ones, which also occurred in regard to periodic publications. The large majority of the production occurred from 2006 on, and the countries that stood out more, in quantity terms, were the United States of America, Germany, Australia and England.

  7. 25 CFR 115.605 - What information will the BIA include in its notice of the decision to restrict your IIM account?

    Science.gov (United States)

    2010-04-01

    ... notice; (6) A statement that your opportunity to request a hearing to challenge BIA's decision to..., DEPARTMENT OF THE INTERIOR FINANCIAL ACTIVITIES TRUST FUNDS FOR TRIBES AND INDIVIDUAL INDIANS IIM Accounts... amount to be encumbered, if applicable; (4) A statement that your IIM account will be restricted 5 days...

  8. VALUATION OF «VALUES» TO BE INCLUDED IN THE SAVINGS ACCOUNTS OF THE SNA AND THE BALANCE OF ASSETS AND LIABILITIES

    Directory of Open Access Journals (Sweden)

    Dmitry V. Dianov

    2014-01-01

    Full Text Available This article focuses on the evaluation of economic assets, classified according to the methodologyof the 2008 SNA for the values. A unique group of assets and cultural values, collectibles, artwork, precious metals and precious stones, jewelrymethodologically, in terms of their accounting and evaluation covered both in Russia and abroad, is very relative. The article discusses the possible approaches and types of evaluation values on thebasis of accumulated experience and practice ofassessment and statistical accounting.

  9. Basic Financial Accounting

    DEFF Research Database (Denmark)

    Wiborg, Karsten

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

  10. Automatic construction of subject-specific human airway geometry including trifurcations based on a CT-segmented airway skeleton and surface

    Science.gov (United States)

    Miyawaki, Shinjiro; Tawhai, Merryn H.; Hoffman, Eric A.; Wenzel, Sally E.; Lin, Ching-Long

    2016-01-01

    We propose a method to construct three-dimensional airway geometric models based on airway skeletons, or centerlines (CLs). Given a CT-segmented airway skeleton and surface, the proposed CL-based method automatically constructs subject-specific models that contain anatomical information regarding branches, include bifurcations and trifurcations, and extend from the trachea to terminal bronchioles. The resulting model can be anatomically realistic with the assistance of an image-based surface; alternatively a model with an idealized skeleton and/or branch diameters is also possible. This method systematically identifies and classifies trifurcations to successfully construct the models, which also provides the number and type of trifurcations for the analysis of the airways from an anatomical point of view. We applied this method to 16 normal and 16 severe asthmatic subjects using their computed tomography images. The average distance between the surface of the model and the image-based surface was 11% of the average voxel size of the image. The four most frequent locations of trifurcations were the left upper division bronchus, left lower lobar bronchus, right upper lobar bronchus, and right intermediate bronchus. The proposed method automatically constructed accurate subject-specific three-dimensional airway geometric models that contain anatomical information regarding branches using airway skeleton, diameters, and image-based surface geometry. The proposed method can construct (i) geometry automatically for population-based studies, (ii) trifurcations to retain the original airway topology, (iii) geometry that can be used for automatic generation of computational fluid dynamics meshes, and (iv) geometry based only on a skeleton and diameters for idealized branches. PMID:27704229

  11. Modifying the Sleep Treatment Education Program for Students to include technology use (STEPS-TECH): Intervention effects on objective and subjective sleep outcomes.

    Science.gov (United States)

    Barber, Larissa K; Cucalon, Maria S

    2017-12-01

    University students often have sleep issues that arise from poor sleep hygiene practices and technology use patterns. Yet, technology-related behaviors are often neglected in sleep hygiene education. This study examined whether the Sleep Treatment Education Program for Students-modified to include information regarding managing technology use (STEPS-TECH)-helps improve both subjective and objective sleep outcomes among university students. Results of an experimental study among 78 university students showed improvements in objective indicators of sleep quantity (total sleep time) and sleep quality (less awakenings) during the subsequent week for students in the STEPS-TECH intervention group compared to a control group. Exploratory analyses indicated that effects were driven by improvements in weekend days immediately following the intervention. There were also no intervention effects on subjective sleep quality or quantity outcomes. In terms of self-reported behavioral responses to educational content in the intervention, there were no group differences in sleep hygiene practices or technology use before bedtime. However, the intervention group reported less technology use during sleep periods than the control group. These preliminary findings suggest that STEPS-TECH may be a useful educational tool to help improve objective sleep and reduce technology use during sleep periods among university students. Copyright © 2017 John Wiley & Sons, Ltd.

  12. The effects of performance criteria including accounting, market, and economy on the quality of financial reporting: A case study on Tehran Stock Exchange

    Directory of Open Access Journals (Sweden)

    Mohammad Mahdi Hosseini

    2013-01-01

    Full Text Available This research studies the effects of performance criteria (accounting, market and economy on the quality of financial reporting in Iran. To evaluate the variable financial reporting quality, the scores given to each company are applied based on the checklist introduced by Iranian Association of Certified Public Accountants and used for the disclosure of the information of the annual financial statements of companies. The statistical population of this research consists of the companies listed on Tehran Stock Exchange over the period 2006-2011. This research, which is classified as applied research, uses the methods of multivariate regression test. The data and hypotheses of this research are analyzed and tested using correlation test and means difference test. The results of the tests conducted on 99 companies indicate that there is a significant and positive relation between the rate of return on equity and the equality of financial reporting. There is also a significant and positive relation between earnings per share and the equality of financial reporting. However, there is no relationship between QTOBIN and the equality of financial reporting. Finally, our results indicate there is a significant and positive relation between market value-added and the equality of financial reporting.

  13. 18 CFR 367.1010 - Account 101, Service company property.

    Science.gov (United States)

    2010-04-01

    ..., FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT... GAS ACT Balance Sheet Chart of Accounts § 367.1010 Account 101, Service company property. (a) This account must include the cost of service company property, included in accounts 301 (§ 367.3010), 303...

  14. Assessment of five different guideline indication criteria for spirometry, including modified GOLD criteria, in order to detect COPD: data from 5,315 subjects in the PLATINO study.

    Science.gov (United States)

    Luize, Ana P; Menezes, Ana Maria B; Perez-Padilla, Rogelio; Muiño, Adriana; López, Maria Victorina; Valdivia, Gonzalo; Lisboa, Carmem; Montes de Oca, Maria; Tálamo, Carlos; Celli, Bartolomé; Nascimento, Oliver A; Gazzotti, Mariana R; Jardim, José R

    2014-10-30

    Spirometry is the gold standard for diagnosing chronic obstructive pulmonary disease (COPD). Although there are a number of different guideline criteria for deciding who should be selected for spirometric screening, to date it is not known which criteria are the best based on sensitivity and specificity. Firstly, to evaluate the proportion of subjects in the PLATINO Study that would be recommended for spirometry testing according to Global initiative for Obstructive Lung Disease (GOLD)-modified, American College of Chest Physicians (ACCP), National Lung Health Education Program (NLHEP), GOLD and American Thoracic Society/European Respiratory Society (ATS/ERS) criteria. Secondly, we aimed to compare the sensitivity, specificity, and positive predictive and negative predictive values, of these five different criteria. Data from the PLATINO study included information on respiratory symptoms, smoking and previous spirometry testing. The GOLD-modified spirometry indication criteria are based on three positive answers out of five questions: the presence of cough, phlegm in the morning, dyspnoea, age over 40 years and smoking status. Data from 5,315 subjects were reviewed. Fewer people had an indication for spirometry (41.3%) according to the GOLD-modified criteria, and more people had an indication for spirometry (80.4%) by the GOLD and ATS/ERS criteria. A low percentage had previously had spirometry performed: GOLD-modified (14.5%); ACCP (13.2%); NLHEP (12.6%); and GOLD and ATS/ERS (12.3%). The GOLD-modified criteria showed the least sensitivity (54.9) and the highest specificity (61.0) for detecting COPD, whereas GOLD and ATS/ERS criteria showed the highest sensitivity (87.9) and the least specificity (20.8). There is a considerable difference in the indication for spirometry according to the five different guideline criteria. The GOLD-modified criteria recruit less people with the greatest sum of sensitivity and specificity.

  15. Counterproliferation, Border Security and Counterterrorism Subject-Related Laws and Regulations, Including Export Control Regimes in South-Eastern European Countries

    International Nuclear Information System (INIS)

    Bokan, S.

    2007-01-01

    gaps exist, much less fill them. All this suggests that, to fulfil obligations under UNSC Resolutions 1540 and 1373, States must enact harmonized criminal prohibitions and authorization for law enforcement cooperation in order to establish a seamless web of security among all nations. Failure to do so implicitly poses a threat to international peace and security. One of the main issues which deserve to be further addressed and which prompts the continuation of the Southeast Europe Counterproliferation, Borger Security and Counterterrorism (CBSC) Working Group is to harmonize national laws and regulations that deal with deterring, detecting and interdicting WMD. Inventory of relevant CBSC subject-related laws of the Southeast Europe countries, including Export Control Laws was created and prepared for further consideration and harmonization by judiciary experts, with the aim to develop m odel laws . Let me very briefly present you the main features of the SEDM CBSC subject-related laws and regulations. This paper will present that inventory which includes the membership in the international Conventions, Treaties and Arrangements and also the membership in Multilateral Export Control Regimes of Southeast Europe countries. Also, it will be presented the membership in the international legal instruments that play an integral part in the global fight against terrorism. (author)

  16. Including indigestible carbohydrates in the evening meal of healthy subjects improves glucose tolerance, lowers inflammatory markers, and increases satiety after a subsequent standardized breakfast

    DEFF Research Database (Denmark)

    Nilsson, A.C.; Ostman, E.M.; Holst, Jens Juul

    2008-01-01

    tolerance and related variables after a subsequent standardized breakfast in healthy subjects (n = 15). At breakfast, blood was sampled for 3 h for analysis of blood glucose, serum insulin, serum FFA, serum triacylglycerides, plasma glucagon, plasma gastric-inhibitory peptide, plasma glucagon-like peptide-1...... (GLP-1), serum interleukin (IL)-6, serum IL-8, and plasma adiponectin. Satiety was subjectively rated after breakfast and the gastric emptying rate (GER) was determined using paracetamol as a marker. Breath hydrogen was measured as an indicator of colonic fermentation. Evening meals with barley kernel......-kernel bread compared with WWB. Breath hydrogen correlated positively with satiety (r = 0.27; P metabolic risk variables at breakfast...

  17. Including indigestible carbohydrates in the evening meal of healthy subjects improves glucose tolerance, lowers inflammatory markers, and increases satiety after a subsequent standardized breakfast

    DEFF Research Database (Denmark)

    Nilsson, Anne C; Ostman, Elin M; Holst, Jens Juul

    2008-01-01

    tolerance and related variables after a subsequent standardized breakfast in healthy subjects (n = 15). At breakfast, blood was sampled for 3 h for analysis of blood glucose, serum insulin, serum FFA, serum triacylglycerides, plasma glucagon, plasma gastric-inhibitory peptide, plasma glucagon-like peptide-1...... (GLP-1), serum interleukin (IL)-6, serum IL-8, and plasma adiponectin. Satiety was subjectively rated after breakfast and the gastric emptying rate (GER) was determined using paracetamol as a marker. Breath hydrogen was measured as an indicator of colonic fermentation. Evening meals with barley kernel...... based bread (ordinary, high-amylose- or beta-glucan-rich genotypes) or an evening meal with white wheat flour bread (WWB) enriched with a mixture of barley fiber and resistant starch improved glucose tolerance at the subsequent breakfast compared with unsupplemented WWB (P breakfast...

  18. Persistence of long term isokinetic strength deficits in subjects with lateral ankle sprain as measured with a protocol including maximal preloading.

    Science.gov (United States)

    Perron, Marc; Moffet, Hélène; Nadeau, Sylvie; Hébert, Luc J; Belzile, Sylvain

    2014-12-01

    The assessment of muscle function is a cornerstone in the management of subjects who have sustained a lateral ankle sprain. The ankle range of motion being relatively small, the use of preloading allows to measure maximal strength throughout the whole amplitude and therefore to better characterize ankle muscles weaknesses. This study aimed to assess muscle strength of the injured and uninjured ankles in subjects with a lateral ankle sprain, to document the timeline of strength recovery, and to determine the influence of sprain grade on strength loss. Maximal torque of the periarticular muscles of the ankle in a concentric mode using a protocol with maximal preloading was tested in 32 male soldiers at 8 weeks and 6 months post-injury. The evertor muscles of the injured ankles were weaker than the uninjured ones at 8 weeks and 6 months post-injury (Pankles at 8 weeks (P=0.0014, effect size=0.52-0.58) while at 6 months, only the subjects with a grade II sprain displayed such weaknesses (Pankle sprain in very active individuals. Copyright © 2014 Elsevier Ltd. All rights reserved.

  19. Green Accounts of Christianshavn (VB)

    DEFF Research Database (Denmark)

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

    1999-01-01

    The project was to develope a Green Account of 1998. It is based on public data, the questionnaries filled out by 300 residents and some interviewes.The final account of '98 included 10 subjects which follows up on the '97 account. Besides that it presents two new subjects - the marked of ecologi...... of ecological grosseries at Christianshavn and the citizens opinion of the environment at Christianshavn.The conclusion of the report is that it is still posible to save money on the resources and that the waste can be separated in a more appropriate way....

  20. Including indigestible carbohydrates in the evening meal of healthy subjects improves glucose tolerance, lowers inflammatory markers, and increases satiety after a subsequent standardized breakfast

    DEFF Research Database (Denmark)

    Nilsson, Anne C; Ostman, Elin M; Holst, Jens Juul

    2008-01-01

    Low-glycemic index (GI) foods and foods rich in whole grain are associated with reduced risk of type 2 diabetes and cardiovascular disease. We studied the effect of cereal-based bread evening meals (50 g available starch), varying in GI and content of indigestible carbohydrates, on glucose...... (GLP-1), serum interleukin (IL)-6, serum IL-8, and plasma adiponectin. Satiety was subjectively rated after breakfast and the gastric emptying rate (GER) was determined using paracetamol as a marker. Breath hydrogen was measured as an indicator of colonic fermentation. Evening meals with barley kernel......-kernel bread compared with WWB. Breath hydrogen correlated positively with satiety (r = 0.27; P carbohydrates of the evening meal may affect glycemic excursions and related metabolic risk variables at breakfast...

  1. Nonlinear Dynamic Analysis of an Inclined Timoshenko Beam Subjected to a Moving Mass/Force with Beam’s Weight Included

    Directory of Open Access Journals (Sweden)

    Ahmad Mamandi

    2011-01-01

    Full Text Available In this study, the nonlinear vibrations analysis of an inclined pinned-pinned self-weight Timoshenko beam made of linear, homogenous and isotropic material with a constant cross section and finite length subjected to a traveling mass/force with constant velocity is investigated. The nonlinear coupled partial differential equations of motion for the rotation of warped cross section, longitudinal and transverse displacements are derived using the Hamilton's principle. These nonlinear coupled PDEs are solved by applying the Galerkin's method to obtain dynamic responses of the beam. The dynamic magnification factor and normalized time histories of mid-point of the beam are obtained for various load velocity ratios and the outcome results have been compared to the results with those obtained from linear solution. The influence of the large deflections caused by a stretching effect due to the beam's fixed ends is captured. It was seen that existence of quadratic-cubic nonlinear terms in the nonlinear governing coupled PDEs of motion causes stiffening (hardening behavior of the dynamic responses of the self-weight beam under the act of a traveling mass as well as equivalent concentrated moving force. Furthermore, in a case where the object leaves the beam, its planar motion path is derived and the targeting accuracy is investigated and compared with those from the rigid solution assumption.

  2. Calculated and measured stresses in simple panels subject to intense random acoustic loading including the near noise field of a turbojet engine

    Science.gov (United States)

    Lassiter, Leslie W; Hess, Robert W

    1958-01-01

    Flat 2024-t3 aluminum panels measuring 11 inches by 13 inches were tested in the near noise fields of a 4-inch air jet and turbojet engine. The stresses which were developed in the panels are compared with those calculated by generalized harmonic analysis. The calculated and measured stresses were found to be in good agreement. In order to make the stress calculations, supplementary data relating to the transfer characteristics, damping, and static response of flat and curved panels under periodic loading are necessary and were determined experimentally. In addition, an appendix containing detailed data on the near pressure field of the turbojet engine is included.

  3. Accounting assessment

    Directory of Open Access Journals (Sweden)

    Kafka S.М.

    2017-03-01

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

  4. Accounting for the role of hematocrit in between-subject variations of MRI-derived baseline cerebral hemodynamic parameters and functional BOLD responses.

    Science.gov (United States)

    Xu, Feng; Li, Wenbo; Liu, Peiying; Hua, Jun; Strouse, John J; Pekar, James J; Lu, Hanzhang; van Zijl, Peter C M; Qin, Qin

    2018-01-01

    Baseline hematocrit fraction (Hct) is a determinant for baseline cerebral blood flow (CBF) and between-subject variation of Hct thus causes variation in task-based BOLD fMRI signal changes. We first verified in healthy volunteers (n = 12) that Hct values can be derived reliably from venous blood T 1 values by comparison with the conventional lab test. Together with CBF measured using phase-contrast MRI, this noninvasive estimation of Hct, instead of using a population-averaged Hct value, enabled more individual determination of oxygen delivery (DO 2 ), oxygen extraction fraction (OEF), and cerebral metabolic rate of oxygen (CMRO 2 ). The inverse correlation of CBF and Hct explained about 80% of between-subject variation of CBF in this relatively uniform cohort of subjects, as expected based on the regulation of DO 2 to maintain constant CMRO 2 . Furthermore, we compared the relationships of visual task-evoked BOLD response with Hct and CBF. We showed that Hct and CBF contributed 22%-33% of variance in BOLD signal and removing the positive correlation with Hct and negative correlation with CBF allowed normalization of BOLD signal with 16%-22% lower variability. The results of this study suggest that adjustment for Hct effects is useful for studies of MRI perfusion and BOLD fMRI. Hum Brain Mapp 39:344-353, 2018. © 2017 Wiley Periodicals, Inc. © 2017 Wiley Periodicals, Inc.

  5. 18 CFR 367.2320 - Account 232, Accounts payable.

    Science.gov (United States)

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 232, Accounts... POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO... ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities § 367.2320 Account 232, Accounts...

  6. Process Accounting

    OpenAIRE

    Gilbertson, Keith

    2002-01-01

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

  7. American Accounting

    OpenAIRE

    Mihaela Cristina Onica

    2005-01-01

    The international Accounting Standards already contribute to the generation of better and more easily comparable financial information on an international level, supporting thus a more effective allocation of the investments resources in the world. Under the circumstances, there occurs the necessity of a consistent application of the standards on a global level. The financial statements are part of the financial reporting process. A set of complete financial statements usually includes a bala...

  8. AMERICAN ACCOUNTING

    Directory of Open Access Journals (Sweden)

    Mihaela Onica

    2005-01-01

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

  9. Internet accounting

    NARCIS (Netherlands)

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

    2001-01-01

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

  10. A randomised double-blind placebo-controlled pilot trial of a combined extract of sage, rosemary and melissa, traditional herbal medicines, on the enhancement of memory in normal healthy subjects, including influence of age.

    Science.gov (United States)

    Perry, N S L; Menzies, R; Hodgson, F; Wedgewood, P; Howes, M-J R; Brooker, H J; Wesnes, K A; Perry, E K

    2018-01-15

    To evaluate for the first time the effects of a combination of sage, rosemary and melissa (Salvia officinalis L., Rosmarinus officinalis L. and Melissa officinalis L.; SRM), traditional European medicines, on verbal recall in normal healthy subjects. To devise a suitable study design for assessing the clinical efficacy of traditional herbal medicines for memory and brain function. Forty-four normal healthy subjects (mean age 61 ± 9.26y SD; m/f 6/38) participated in this study. A double-blind, randomised, placebo-controlled pilot study was performed with subjects randomised into an active and placebo group. The study consisted of a single 2-week term ethanol extract of SRM that was chemically-characterised using high resolution LC-UV-MS/MS analysis. Immediate and delayed word recall were used to assess memory after taking SRM or placebo (ethanol extract of Myrrhis odorata (L.) Scop.). In addition analysis was performed with subjects divided into younger and older subgroups (≤ 62 years mean age n = 26: SRM n = 10, Placebo n = 16; ≥ 63 years n = 19: SRM n = 13, Placebo n = 6). Overall there were no significant differences between treatment and placebo change from baseline for immediate or delayed word recall. However subgroup analysis showed significant improvements to delayed word recall in the under 63 year age group (p memory in healthy subjects under 63 years of age. Short- and long- term supplementation with SRM extract merits more robust investigation as an adjunctive treatment for patients with Alzheimer's disease and in the general ageing population. The study design proved a simple cost effective trial protocol to test the efficacy of herbal medicines on verbal episodic memory, with future studies including broader cognitive assessment. Copyright © 2017 Elsevier GmbH. All rights reserved.

  11. Nuclear fuel lease accounting

    International Nuclear Information System (INIS)

    Danielson, A.H.

    1986-01-01

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

  12. Development of accounting quality management system

    Directory of Open Access Journals (Sweden)

    Plakhtii T.F.

    2017-08-01

    Full Text Available Accounting organization as one of the types of practical activities at the enterprise involves organization of the process of implementation of various kinds of accounting procedures to ensure meeting needs of the users of accounting information. Therefore, to improve its quality an owner should use tools, methods and procedures that enable to improve the quality of implementation of accounting methods and technology. The necessity of using a quality management system for the improvement of accounting organization at the enterprise is substantiated. The system of accounting quality management is developed and grounded in the context of ISO 9001:2015, which includes such processes as the processes of the accounting system, leadership, planning, and evaluation. On the basis of specification and justification of the set of universal requirements (content requirements, formal requirements the model of the environment of demands for high-quality organization of the computerized accounting system that improves the process of preparing high quality financial statements is developed. In order to improve the system of accounting quality management, to justify the main objectives of its further development, namely elimination of unnecessary characteristics of accounting information, the differences between the current level of accounting information quality and its perfect level are considered; the meeting of new needs of users of accounting information that have not been satisfied yet. The ways of leadership demonstration in the system of accounting quality management of accounting subjects at the enterprise are substantiated. The relationship between the current level of accounting information quality and its perfect level is considered. The possible types of measures aimed at improving the system of accounting quality management are identified. The paper grounds the need to include the principle of proper management in the current set of accounting

  13. Accounting standards

    NARCIS (Netherlands)

    Stellinga, B.; Mügge, D.

    2014-01-01

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

  14. Accounting outsourcing

    OpenAIRE

    Klečacká, Tereza

    2009-01-01

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

  15. Teaching Elementary Accounting to Non-Accounting Majors

    Science.gov (United States)

    Lloyd, Cynthia B.; Abbey, Augustus

    2009-01-01

    A central recurring theme in business education is the optimal strategy for improving introductory accounting, the gateway subject of business education. For many students, especially non-accounting majors, who are required to take introductory accounting as a requirement of the curriculum, introductory accounting has become a major obstacle for…

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

    Science.gov (United States)

    Ramaswamy, Vinita

    2007-01-01

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

  17. Accountability report - fiscal year 1997

    International Nuclear Information System (INIS)

    1998-01-01

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

  18. Prevalence of R5 strains in multi-treated HIV subjects and impact of new regimens including maraviroc in a selected group of patients with CCR5-tropic HIV-1 infection.

    Science.gov (United States)

    Bon, Isabella; Clò, Alberto; Borderi, Marco; Colangeli, Vincenzo; Calza, Leonardo; Morini, Silvia; Miserocchi, Anna; Cricca, Monica; Gibellini, Davide; Re, Maria Carla

    2013-10-01

    Maraviroc currently represents an important antiretroviral drug for multi-experienced and viremic HIV patients. This study focused on two main points: (1) determining the prevalence of R5 and X4 HIV strains in antiretroviral-experienced patients using two main tests currently in use to determine viral tropism, and (2) the follow-up to 3 years of a limited number of patients who started a new antiretroviral protocol including maraviroc. A group of 56 HIV patients, previously multi-treated, were first analyzed by genotyping assay and Trofile™ to establish their eligibility for maraviroc treatment. In addition, 25 subjects selected to follow a new therapeutic protocol including a CCR5 antagonist were monitored by HIV RNA viral load and CD4+ cell count. The determination of viral tropism showed a large percentage of patients with an R5 profile (72% by genotyping assay and 74% by Trofile). The follow-up of most (21 out 25) patients who started the new antiretroviral protocol showed an undetectable viral load throughout the observation period, accompanied by a major improvement in CD4 cell count (cells/mm(3)) (baseline: median CD4 cell count 365, interquartile range (IQR) 204-511; 12 months: median value 501, IQR 349-677, p=0.042; 24 months: median value 503, IQR 386-678, p=0.026; 36 months: median value 601, IQR 517-717, p=0.001). Among the four non-responder subjects, two showed a lack of drug compliance and two switched from R5 to X4. Although our patient cohort was small, the results showed a high prevalence of R5 viral strains in multi-experienced patients. As well as showing the advantages of genotyping, which can be performed in plasma samples with low viral load replication, the follow-up of HIV patients selected for an alternative drug protocol, including a CCR5 antagonist, showed a persistent undetectable viral replication and a good recovery of CD4 cell count in most treated HIV patients. Copyright © 2013 International Society for Infectious Diseases

  19. Tritium accountancy

    International Nuclear Information System (INIS)

    Avenhaus, R.; Spannagel, G.

    1995-01-01

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

  20. Reflections on the value concept in accounting

    Directory of Open Access Journals (Sweden)

    P. Buys

    2009-07-01

    Full Text Available The recent meltdown in global finances and the reasons for it may make people doubtful about the stewardship function of accounting. In the global financial markets, there is a great fascination with the reality that accounting values intend to reflect. However, what many people considered valuable is now suddenly of no value. The question can therefore be asked what is meant by the value concept as a foundation to modern-day accountancy. “Value” is a concept that is open to different interpretations, based on the needs, perspectives and personal values of the interpreter. This article aims to reflect on the value concept from an accounting perspective in analysing the fundamental quali-tative perspectives and how these perspectives might affect the quantitative value measurements, as reported in the financial statements. From a quantitative perspective, accounttancy aims to measure and report the monetary values of items. However, there is a move towards a mixed valuation model with many financial statements, including both historical cost and value-based accounting information. The article concludes that this questionable development opens up many additional and subjective interpretations of accounting value measurement and reporting. Both valuation measurement methods have merit when considered in the overall purpose of accounting information. However, subjective value-based mea-surements may cast a shadow of doubt on the reliability and comparability requirements of accounting value information.

  1. 18 CFR 367.1840 - Account 184, Clearing accounts.

    Science.gov (United States)

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 184, Clearing accounts. 367.1840 Section 367.1840 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO...

  2. 18 CFR 367.1430 - Account 143, Other accounts receivable.

    Science.gov (United States)

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 143, Other accounts receivable. 367.1430 Section 367.1430 Conservation of Power and Water Resources FEDERAL ENERGY..., FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT...

  3. 18 CFR 367.9040 - Account 904, Uncollectible accounts.

    Science.gov (United States)

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 904, Uncollectible accounts. 367.9040 Section 367.9040 Conservation of Power and Water Resources FEDERAL ENERGY..., FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT...

  4. 2014-15 System Accountability Report. Appendix: Data Tables

    Science.gov (United States)

    Board of Governors, State University System of Florida, 2016

    2016-01-01

    This system accountability report provides the Data Tables that are appended to the 2014-2015 accountability report. The data tables include detailed statistical information presented in a tabular format on the following subject matter: (1) Financial Resources; (2) Personnel; (3) Enrollment; (4) Undergraduate Education; (5) Graduate Education; and…

  5. Methodology of sustainability accounting

    Directory of Open Access Journals (Sweden)

    O.H. Sokil

    2017-03-01

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

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

    Directory of Open Access Journals (Sweden)

    Ivana Zubac

    2012-01-01

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

  7. Accounts Assistant

    Indian Academy of Sciences (India)

    CHITRA

    (Not more than three months old). Annexure 1. Indian Academy of Sciences. C V Raman Avenue, Bengaluru 560 080. Application for the Post of: Accounts Assistant / Administrative Assistant Trainee / Assistant – Official Language. Implementation Policy / Temporary Copy Editor and Proof Reader / Social Media Manager. 1.

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

    OpenAIRE

    Ivana Zubac

    2012-01-01

    From the perspective of financial or managerial accountant, subject of interest in this paper is the relationship of financial and managerial accounting in the hotel business. Being necessary functions within the business system of hotel company, their mutual connection as well as their differences are explained. The management of hotel company makes decisions based on accounting information from both parts of accounting. As support to hotel management in decision-making, finan...

  9. Nigeria : Accounting and Auditing

    OpenAIRE

    World Bank

    2004-01-01

    This report assesses accounting and auditing practices within the context of the Nigerian institutional framework to ensure the quality of corporate financial reporting. There is a multiplicity of laws and bodies for the regulation of accounting, financial reporting, and auditing requirements of companies, including differential financial reporting requirements for small companies. However...

  10. Computerizing the Accounting Curriculum.

    Science.gov (United States)

    Nash, John F.; England, Thomas G.

    1986-01-01

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

  11. Individuals Account Review

    National Research Council Canada - National Science Library

    Scott, Donald

    2004-01-01

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

  12. Issues Of Managerial Accounting Methodology

    OpenAIRE

    Barulina E.V; Barulina M.S

    2012-01-01

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

  13. Infrastrukturel Accountability

    DEFF Research Database (Denmark)

    Ubbesen, Morten Bonde

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

  14. Management and cost accounting

    CERN Document Server

    Drury, Colin

    1992-01-01

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

  15. Material control and accounting at Exxon Nuclear, I

    International Nuclear Information System (INIS)

    Schneider, R.A.

    1985-01-01

    The nuclear material control and accounting system at Exxon Nuclear will be described in detail. Subjects discussed will include: the basis of the MC and A system, the nuclear materials accounting systems (NMRS and NICS), physical inventory taking, IAEA inspection experience, safeguards organization, measurements and measurement control, MUF evaluation, accounting forms and reports and use of tamper-indicating seals. The general requirements for material accounting and control in this type of a bulk-handling facility are described. The way those requirements are met for the subject areas shown above is illustrated using a reference (Model Plant) version of the Exxon Nuclear plant The difference between the item-accounting procedures used at reactor facilities and the bulk-accounting procedures used at fuel fabrication facilities is discussed in detail

  16. 12 CFR 561.33 - Note account.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Note account. 561.33 Section 561.33 Banks and... SAVINGS ASSOCIATIONS § 561.33 Note account. The term note account means a note, subject to the right of... States Treasury Department regulations. Note accounts are not savings accounts or savings deposits. ...

  17. Design Accountability

    DEFF Research Database (Denmark)

    Koskinen, Ilpo; Krogh, Peter

    2015-01-01

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

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

    Science.gov (United States)

    2010-04-01

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

  19. Financial accounting for radiology executives.

    Science.gov (United States)

    Seidmann, Abraham; Mehta, Tushar

    2005-03-01

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

  20. Subjective poverty line definitions

    NARCIS (Netherlands)

    J. Flik; B.M.S. van Praag (Bernard)

    1991-01-01

    textabstractIn this paper we will deal with definitions of subjective poverty lines. To measure a poverty threshold value in terms of household income, which separates the poor from the non-poor, we take into account the opinions of all people in society. Three subjective methods will be discussed

  1. Accounting Faculty Internships

    Directory of Open Access Journals (Sweden)

    Jill Christopher

    2013-06-01

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

  2. Accountability report - fiscal year 1997

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1998-04-01

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

  3. Accounting & Finance; a Basic Introduction

    NARCIS (Netherlands)

    drs. Ewoud Jansen

    2011-01-01

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

  4. Environmental economy account for Denmark 1999

    International Nuclear Information System (INIS)

    Anon.

    2001-01-01

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

  5. Environmental economy account for Denmark 1997

    International Nuclear Information System (INIS)

    Anon.

    1999-01-01

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

  6. Environmental economy account for Denmark 1998

    International Nuclear Information System (INIS)

    Anon.

    2000-01-01

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

  7. Nuclear material accounting handbook

    International Nuclear Information System (INIS)

    2008-01-01

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

  8. Accounting control and organizational behaviour

    CERN Document Server

    Otley, David

    1987-01-01

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

  9. Evaluation of accountability measurements

    International Nuclear Information System (INIS)

    Cacic, C.G.

    1988-01-01

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

  10. ACCOUNTING AND AUDIT OPERATIONS ON CURRENT ACCOUNT

    Directory of Open Access Journals (Sweden)

    Koblyanska Olena

    2018-03-01

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

  11. Accounting for the environment.

    Science.gov (United States)

    Lutz, E; Munasinghe, M

    1991-03-01

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

  12. ACCOUNTING HARMONIZATION AND HISTORICAL COST ACCOUNTING

    OpenAIRE

    Valentin Gabriel CRISTEA

    2017-01-01

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

  13. ACCOUNTING HARMONIZATION AND HISTORICAL COST ACCOUNTING

    Directory of Open Access Journals (Sweden)

    Valentin Gabriel CRISTEA

    2017-05-01

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

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

    Science.gov (United States)

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

    2014-01-01

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

  15. GUIDING MARKS REGARDING THE REASONING OF SCIENTIFIC RESEARCH IN ACCOUNTING

    Directory of Open Access Journals (Sweden)

    IULIANA CENAR

    2011-01-01

    Full Text Available The scientific research activity in accounting is governed by the principles of logic thinking, is not subject to change and must be conducted according to a strict and rigorous schedule. For these reasons, it is a planned activity, but it shouldn’t be seen as rigid, because it can withstand changes or adjustments during its deployment. Naturally, scientific reasoning is at the foundation of any research undertaking, including in the area of accounting. This paper deals with issues related to the positioning of accounting within the areas of research, the components of the reasoning used in all the stages involved in accounting research, from establishing its objective or research subject to exploiting the obtained results.

  16. MATERIAL CONTROL ACCOUNTING INMM

    Energy Technology Data Exchange (ETDEWEB)

    Hasty, T.

    2009-06-14

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

  17. 18 CFR 367.2540 - Account 254, Other regulatory liabilities.

    Science.gov (United States)

    2010-04-01

    ... company can furnish full information as to the nature and amount of each regulatory liability included in... REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT...

  18. Management Accounting: A Bibliographic Study in Top International Accounting Journal's

    Directory of Open Access Journals (Sweden)

    Alessanderson Jacó de Carvalho

    2016-08-01

    Full Text Available This article aims to identify and analyze the profile of publications with the Management Accounting topic in international journals of accounting, indexed to the ISI database (Institute for Scientific Information. To do so, with regard to methodology, it was used a descriptive research with qualitative approach. Articles were selected that contained in your resume, title or keywords the words "management accounting", "management control" and "controllership", from 2001 to 2015. The studies were classified into subject and method of research, number author, gender and length of articles. The results show low insertion of Management Accounting in the publications of the analyzed journals (6.7%, and Management Accounting Research (MAR the journal in which there are more publications, most of the articles has two authors and dominant males between the authors. The most widely used method was the case study and the predominant theme was Organizational Control.

  19. Expanding subjectivities

    DEFF Research Database (Denmark)

    Lundgaard Andersen, Linda; Soldz, Stephen

    2012-01-01

    A major theme in recent psychoanalytic thinking concerns the use of therapist subjectivity, especially “countertransference,” in understanding patients. This thinking converges with and expands developments in qualitative research regarding the use of researcher subjectivity as a tool...... to understanding, especially but not exclusively in observational and interview-based studies. Psychodynamic or psychoanalytic approaches to research add an emphasis on unconscious motivational processes in both researchers and research participants that impact research experience and data. Building upon Anglo......-Saxon and continental traditions, this special issue provides examples of the use of researcher subjectivity, informed by psychoanalytic thinking, in expanding research understanding....

  20. Social Responsibility of Accounting

    OpenAIRE

    JINNAI, Yoshiaki

    2011-01-01

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

  1. Monolingual accounting dictionaries for EFL text production

    Directory of Open Access Journals (Sweden)

    Sandro Nielsen

    2006-10-01

    Full Text Available Monolingual accounting dictionaries are important for producing financial reporting texts in English in an international setting, because of the lack of specialised bilingual dictionaries. As the intended user groups have different factual and linguistic competences, they require specific types of information. By identifying and analysing the users' factual and linguistic competences, user needs, use-situations and the stages involved in producing accounting texts in English as a foreign language, lexicographers will have a sound basis for designing the optimal English accounting dictionary for EFL text production. The monolingual accounting dictionary needs to include information about UK, US and international accounting terms, their grammatical properties, their potential for being combined with other words in collocations, phrases and sentences in order to meet user requirements. Data items that deal with these aspects are necessary for the international user group as they produce subject-field specific and register-specific texts in a foreign language, and the data items are relevant for the various stages in text production: draft writing, copyediting, stylistic editing and proofreading.

  2. Accounting Fundamentals for Non-Accountants

    Science.gov (United States)

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

  3. DO ACCOUNTING PRACTITIONERS USE ACCOUNTING RESEARCH RESULTS?

    OpenAIRE

    ALINA BEATTRICE VLADU

    2015-01-01

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

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

    Directory of Open Access Journals (Sweden)

    Valeria Gisela Perez

    2016-06-01

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

  5. 46 CFR 403.115 - Accounting period.

    Science.gov (United States)

    2010-10-01

    ... 46 Shipping 8 2010-10-01 2010-10-01 false Accounting period. 403.115 Section 403.115 Shipping COAST GUARD (GREAT LAKES PILOTAGE), DEPARTMENT OF HOMELAND SECURITY GREAT LAKES PILOTAGE UNIFORM ACCOUNTING SYSTEM General § 403.115 Accounting period. Each Association subject to this part shall maintain...

  6. 42 CFR 61.12 - Accountability.

    Science.gov (United States)

    2010-10-01

    ... 42 Public Health 1 2010-10-01 2010-10-01 false Accountability. 61.12 Section 61.12 Public Health... FELLOWSHIPS Regular Fellowships § 61.12 Accountability. Payments shall be subject to such requirements relating to accountability as may be specified by the Surgeon General. ...

  7. Do Accountability Policies Push Teachers Out?

    Science.gov (United States)

    Ingersoll, Richard; Merrill, Lisa; May, Henry

    2016-01-01

    The impact of accountability on U.S. schools, for good or ill, is a subject of debate and research. The authors recently studied an aspect of accountability that had previously received little attention. They asked, do accountability reforms affect public schools' ability to retain their teachers? By analyzing data from the Schools and Staffing…

  8. 42 CFR 86.38 - Accountability.

    Science.gov (United States)

    2010-10-01

    ... 42 Public Health 1 2010-10-01 2010-10-01 false Accountability. 86.38 Section 86.38 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES OCCUPATIONAL SAFETY AND HEALTH RESEARCH... Safety and Health Direct Traineeships § 86.38 Accountability. Accountability for payments will be subject...

  9. Safeguards Accountability Network accountability and materials management

    International Nuclear Information System (INIS)

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

    1985-01-01

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

  10. Hospitals' internal accountability.

    Science.gov (United States)

    Kraetschmer, Nancy; Jass, Janak; Woodman, Cheryl; Koo, Irene; Kromm, Seija K; Deber, Raisa B

    2014-09-01

    This study aimed to enhance understanding of the dimensions of accountability captured and not captured in acute care hospitals in Ontario, Canada. Based on an Ontario-wide survey and follow-up interviews with three acute care hospitals in the Greater Toronto Area, we found that the two dominant dimensions of hospital accountability being reported are financial and quality performance. These two dimensions drove both internal and external reporting. Hospitals' internal reports typically included performance measures that were required or mandated in external reports. Although respondents saw reporting as a valuable mechanism for hospitals and the health system to monitor and track progress against desired outcomes, multiple challenges with current reporting requirements were communicated, including the following: 58% of survey respondents indicated that performance-reporting resources were insufficient; manual data capture and performance reporting were prevalent, with the majority of hospitals lacking sophisticated tools or technology to effectively capture, analyze and report performance data; hospitals tended to focus on those processes and outcomes with high measurability; and 53% of respondents indicated that valuable cross-system accountability, performance measures or both were not captured by current reporting requirements. Copyright © 2014 Longwoods Publishing.

  11. An Accounting International Experience Course

    Science.gov (United States)

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

    2010-01-01

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

  12. The relationships between Internet addiction, subjective vitality, and subjective happiness.

    Science.gov (United States)

    Akın, Ahmet

    2012-08-01

    The aim of the present study is to examine the relationships between Internet addiction, subjective vitality, and subjective happiness. The participants were 328 university students who completed a questionnaire package that included the Online Cognition Scale, the Subjective Vitality Scale, and the Subjective Happiness Scale. According to the results, subjective vitality and subjective happiness were negatively predicted by Internet addiction. On the other hand, subjective happiness was positively predicted by subjective vitality. In addition, subjective vitality mediated the relationship between Internet addiction and subjective happiness. Results were discussed in light of the literature.

  13. Basic concepts of materials accounting

    International Nuclear Information System (INIS)

    Markin, J.T.

    1989-01-01

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

  14. SUBJECT INDEX

    Indian Academy of Sciences (India)

    Unknown

    SUBJECT INDEX. Absorption. Effect of NaCl on the spectral and kinetic properties of cresyl violet (CV)-sodium dodecyl sulphate (SDS) complex. 299. Acid catalysts. Temperature-programmed desorption of water and ammonia on sulphated zirconia catalysts for measuring their strong acidity and acidity distribution. 281.

  15. SUBJECT INDEX

    Indian Academy of Sciences (India)

    Unknown

    SUBJECT INDEX. Ab initio calculations. Basis set effects on energy and hardness profiles of the hydrogen fluoride dimer. 549. Activation by calcinations. Highly active and reusable catalyst from Fe-Mg- hydrotalcite anionic clay for Friedel–Crafts type benzyla- tion reactions. 635. Adsorption. Adsorption studies of iron(III) on ...

  16. Subject Index

    Indian Academy of Sciences (India)

    J. Astrophys. Astr. (2006) 27, 469–472. Subject Index. Astrophysical Processes. Spatial Damping of Linear Compressional Magnetoacoustic Waves in Quiescent. Prominences (K. A. P. Singh), 321. Report on the Dynamical Evolution of an Axially Symmetric Quasar Model. (N. J. Papadopoulos & N. D. Caranicolas), 389.

  17. SUBJECT INDEX

    Indian Academy of Sciences (India)

    R. Narasimhan (Krishtel eMaging) 1461 1996 Oct 15 13:05:22

    SUBJECT INDEX. 1D inversion. A direct inversion scheme for deep resistivity sound- ing data using artificial neural networks. 49. 40. Ar-. 39. Ar thermochronology. Tectono-thermal evolution of the India-Asia colli- sion zone based on. 40. Ar-. 39. Ar thermochronology in. Ladakh, India. 737. ANN. Artificial neural network ...

  18. ACCOUNTING TREATMENTS USED FOR ACCOUNTING SERVICES PROVIDERS

    Directory of Open Access Journals (Sweden)

    ŢOGOE GRETI DANIELA

    2014-08-01

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

  19. Traditional Market Accounting: Management or Financial Accounting?

    OpenAIRE

    Wiyarni, Wiyarni

    2017-01-01

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

  20. ABACC's nuclear accounting area

    International Nuclear Information System (INIS)

    Nicolas, Ruben O.

    2001-01-01

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

  1. Delphi Accounts Receivable Module -

    Data.gov (United States)

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

  2. The new environmental accounting: A status report

    International Nuclear Information System (INIS)

    Wiel, S.

    1991-01-01

    This article discusses the incorporation of environmental externalities into the cost of generating electricity. The topics include traditional environmental accounting, new environmental accounting, the impetus for environmental accounting, the public willingness to pay, internalizing is not setting new environmental standards, comparing externality values, non-monetized environmental preferences, environmental accounting for planning, acquisition, operation and pricing, and the international perspective

  3. Accounting Principles 30G. Interim Guide.

    Science.gov (United States)

    Manitoba Dept. of Education and Training, Winnipeg.

    This curriculum guide was developed for a senior-level introductory accounting course for students in high schools in Manitoba. The course introduces Canadian accounting principles and practices; it applies Generally Accepted Accounting Principles (GAAP) to introductory financial accounting. The guide includes the following components: (1) an…

  4. Why good accountants do bad audits.

    Science.gov (United States)

    Bazerman, Max H; Loewenstein, George; Moore, Don A

    2002-11-01

    On July 30, President Bush signed into law the Sarbanes-Oxley Act addressing corporate accountability. A response to recent financial scandals, the law tightened federal controls over the accounting industry and imposed tough new criminal penalties for fraud. The president proclaimed, "The era of low standards and false profits is over." If only it were that easy. The authors don't think corruption is the main cause of bad audits. Rather, they claim, the problem is unconscious bias. Without knowing it, we all tend to discount facts that contradict the conclusions we want to reach, and we uncritically embrace evidence that supports our positions. Accountants might seem immune to such distortions because they work with seemingly hard numbers and clear-cut standards. But the corporate-auditing arena is particularly fertile ground for self-serving biases. Because of the often subjective nature of accounting and the close relationships between accounting firms and their corporate clients, even the most honest and meticulous of auditors can unintentionally massage the numbers in ways that mask a company's true financial status, thereby misleading investors, regulators, and even management. Solving this problem will require far more aggressive action than the U.S. government has taken thus far. What's needed are practices and regulations that recognize the existence of bias and moderate its effects. True auditor independence will entail fundamental changes to the way the accounting industry operates, including full divestiture of consulting and tax services, rotation of auditing firms, and fixed-term contracts that prohibit client companies from firing their auditors. Less tangibly, auditors must come to appreciate the profound impact of self-serving biases on their judgment.

  5. How "accountable" are accountable care organizations?

    Science.gov (United States)

    Addicott, Rachael; Shortell, Stephen M

    2014-01-01

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

  6. 14 CFR Sec. 2-4 - Accounting period.

    Science.gov (United States)

    2010-01-01

    ... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false Accounting period. Sec. 2-4 Section 2-4... REGULATIONS UNIFORM SYSTEM OF ACCOUNTS AND REPORTS FOR LARGE CERTIFICATED AIR CARRIERS General Accounting Provisions Sec. 2-4 Accounting period. (a) The accounting year of each air carrier subject to this Uniform...

  7. Consistency endangered by FASB-GASB (Financial Accounting Standards Board, Government Accounting Standards Board ) dispute.

    Science.gov (United States)

    Garner, M; Grossman, W

    1991-02-01

    The Financial Accounting Foundation's (FAF's) November 1989 decision to uphold the 1984 jurisdictional arrangement between the Financial Accounting Standards Board (FASB) and the Government Accounting Standards Board (GASB) leaves little doubt that the healthcare industry will now be subject to two sets of accounting standards. The FAF's decision created a distinction between the accounting practices of government-owned hospitals and non-hospital governmental entities and their adherence to standards set by FASB, GASB, and the American Institute of Certified Public Accountants. A governmental healthcare organization should carefully determine which accounting rules it follows and remain attentive to further GASB developments.

  8. Essence of natural rent as object of accounting

    Directory of Open Access Journals (Sweden)

    T.S. Osadcha

    2016-12-01

    Full Text Available Natural resources are an important subject of accounting and reliable information about the presence of natural resources largely determines their competitiveness. But, unlike companies in developed countries, the Ukrainian practice faces significant problems connected with recording of data and results of their use. Having examined the standards of domestic and foreign regulatory accounting of individual objects of nature, we can state that natural resources have the characteristics of property, but at the same time, there are significant differences. The author suggests three options for managing accounting of natural resources and appropriate rent from them, to create a special standard; improve existing standards of accounting for fixed assets, costs and revenues; make a link to a special standard, which reveals the methodology of natural resources accounting. Natural rent is the income derived from ownership or use of certain natural resources (land, water, forests, minerals and mining area. The study shows that the natural rent includes land, mining, water and forest rents, which are divided into types. To reflect the accounting natural rent the author has developed a number of analytical accounts to account 79 «Financial results». The proposals aimed at ensuring the development of an natural rent based on the classification to provide the reliability of the information on the income of the company.

  9. The Subject of Exemption

    DEFF Research Database (Denmark)

    Hamre, Bjørn; Fristrup, Tine; Christensen, Gerd

    2016-01-01

    This article examines the constructions of the deviant subject in Danish Foucauldian educational research. Following the work of Foucault, we argue that the deviant subject, on the one hand, could be considered as a subject of exemption. In this case, exemption is deduced from Foucault......’s understanding of the relation between normality and deviancy. On the other hand, an examination of Danish Foucauldian disability research shows that this conception of ‘the deviant subject’ has changed over time. Hence, the present expectations of ‘the disabled’ are – more or less – influenced by contemporary...... discourses of general education. Thus, this article argues that Foucauldian disability studies could benefit from taking into account Foucauldian research in the field of general education. Until recently, the two research fields have been mutually isolated....

  10. Political accountability and autonomous weapons

    Directory of Open Access Journals (Sweden)

    James Igoe Walsh

    2015-09-01

    Full Text Available Autonomous weapons would have the capacity to select and attack targets without direct human input. One important objection to the introduction of such weapons is that they will make it more difficult to identify and hold accountable those responsible for undesirable outcomes such as mission failures and civilian casualties. I hypothesize that individuals can modify their attribution of responsibility in predicable ways to accommodate this new technology. The results of a survey experiment are consistent with this; subjects continue to find responsible and hold accountable political and military leaders when autonomous weapons are used, but also attribute responsibility to the designers and programmers of such weapons.

  11. Developing Cameral Accounting

    OpenAIRE

    Monsen, Norvald

    2004-01-01

    -This is the accepted version of the following article: "Developing Cameral Accounting", Beta. Scandinavian Journal of Business Research 2004, 18(2):8-24, which has been published in final form at http://www.idunn.no/beta/2004/02/developing_cameral_accounting. © Universitetsforlaget Cameral accounting has played an important historical role in governmental accounting in many countries, particularly in continental European countries, and arguments for developing cameral accounting have been...

  12. Assessing in financial account

    OpenAIRE

    ZEDEK, Milan

    2008-01-01

    The aim of this thesis is to define possibilities of valuation and their impacts on the function of accounting. Furthermore the comparison of valuation methods within the czech accounting standards with international standards (IAS/IFRS). Valuation is metodical element which has huge influence on use value of information provided by accounting system. It affects the predicative capability of accounting information, mainly the items in accounting document. Monetary expression of company assets...

  13. System of Environmental-Economic Accounting 2012 : Experimental Ecosystem Accounting

    OpenAIRE

    United Nations

    2014-01-01

    Ecosystem accounting is a coherent and integrated approach to the assessment of the environment through the measurement of ecosystems, and measurement of the flows of services from ecosystems into economic and other human activity. The scale on which the accounting may be conducted varies: the ecosystems measured may range from specific land cover type areas, such as forests, to larger integrated areas, such as river basins, and may include areas considered to be relatively natural and tho...

  14. The Impact of the Principles of Accounting Experience on Student Preparation for Intermediate Accounting

    Science.gov (United States)

    Carrington, Linda G.

    2012-01-01

    Both students and instructors alike will generally agree that intermediate accounting courses are among the most difficult and demanding in an accounting or finance curriculum, and perhaps even on the college campus. Intermediate accounting contains subject matter which requires a higher level of thinking and a greater ability to process prior…

  15. New Horizons For Accounting: Social Accounting

    OpenAIRE

    Ertuna, Özer

    2012-01-01

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

  16. Accounting as Myth Maker

    Directory of Open Access Journals (Sweden)

    Kathy Rudkin

    2007-06-01

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

  17. Cost accounting in ECN

    International Nuclear Information System (INIS)

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

    1979-01-01

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

  18. Bank Accounts for Public Finance Agencies Income

    Directory of Open Access Journals (Sweden)

    Paweł Lenio

    2014-03-01

    Full Text Available The subject of this paper are bank accounts for public finance agencies income. The article describes characteristics of accounts for all three kinds of agencies: government and municipal units working in regards to statue of education and units with headquarters in foreign countries. The author presents a detailed directory of income for particular accounts and the allocation of said income. This paper also deals with the optionality of those dedicated bank accounts and the competence for erecting them. In a smaller scope there are presented the controversies of establishing bank accounts for public finance agencies income in the past, before the current statue of public finance.

  19. Harmonisation of agricultural accounting

    Directory of Open Access Journals (Sweden)

    Jaroslav Sedláček

    2007-01-01

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

  20. Making Collaborative Innovation Accountable

    DEFF Research Database (Denmark)

    Sørensen, Eva

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

  1. SUBJECT INDEX

    Indian Academy of Sciences (India)

    Atmospheric composition, physics and chemistry. An experimental set-up for carbon isotopic analysis of atmospheric CO2 and an example of ecosystem .... Numerical modelling of seawater intrusion in Shenzhen. (China) using a 3D density-dependent model including tidal effects. 451. Petrological and geochemical ...

  2. INTENATIONAL RESEARCH REGARDING CREATIVE ACCOUNTING

    Directory of Open Access Journals (Sweden)

    Berinde Sorin Romulus

    2012-12-01

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

  3. Insurance: Accounting, Regulation, Actuarial Science

    OpenAIRE

    Alain Tosetti; Thomas Behar; Michel Fromenteau; Stéphane Ménart

    2001-01-01

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

  4. Manual for subject analysis

    International Nuclear Information System (INIS)

    2002-01-01

    This document is one in a series of publications known as the ETDE/INIS Joint Reference Series and also constitutes a part of the ETDE Procedures Manual. It presents the rules, guidelines and procedures to be adopted by centers submitting input to the International Nuclear Information System (INIS) or the Energy Technology Data Exchange (ETDE). It is a manual for the subject analysis part of input preparation, meaning the selection, subject classification, abstracting and subject indexing of relevant publications, and is to be used in conjunction with the Thesauruses, Subject Categories documents and the documents providing guidelines for the preparation of abstracts. The concept and structure of the new manual are intended to describe in a logical and efficient sequence all the steps comprising the subject analysis of documents to be reported to INIS or ETDE. The manual includes new chapters on preparatory analysis, subject classification, abstracting and subject indexing, as well as rules, guidelines, procedures, examples and a special chapter on guidelines and examples for subject analysis in particular subject fields. (g.t.; a.n.)

  5. Rethinking exploitation: a process-centered account.

    Science.gov (United States)

    Jansen, Lynn A; Wall, Steven

    2013-12-01

    Exploitation has become an important topic in recent discussions of biomedical and research ethics. This is due in no small measure to the influence of Alan Wertheimer's path-breaking work on the subject. This paper presents some objections to Wertheimer's account of the concept. The objections attempt to show that his account places too much emphasis on outcome-based considerations and too little on process-based considerations. Building on these objections, the paper develops an alternative process-centered account of the concept. This alternative account of exploitation takes as its point of departure the broadly Kantian notion that it is wrong to use another as an instrument for the advancement of one's own ends. It sharpens this slippery notion and adds a number of refinements to it. The paper concludes by arguing that process-centered accounts of exploitation better illuminate the ethical challenges posed by research on human subjects than outcome-centered accounts.

  6. Automated attendance accounting system

    Science.gov (United States)

    Chapman, C. P. (Inventor)

    1973-01-01

    An automated accounting system useful for applying data to a computer from any or all of a multiplicity of data terminals is disclosed. The system essentially includes a preselected number of data terminals which are each adapted to convert data words of decimal form to another form, i.e., binary, usable with the computer. Each data terminal may take the form of a keyboard unit having a number of depressable buttons or switches corresponding to selected data digits and/or function digits. A bank of data buffers, one of which is associated with each data terminal, is provided as a temporary storage. Data from the terminals is applied to the data buffers on a digit by digit basis for transfer via a multiplexer to the computer.

  7. 42 CFR 54.10 - Fiscal accountability.

    Science.gov (United States)

    2010-10-01

    ... 42 Public Health 1 2010-10-01 2010-10-01 false Fiscal accountability. 54.10 Section 54.10 Public... PROJECTS FOR ASSISTANCE IN TRANSITION FROM HOMELESSNESS GRANTS § 54.10 Fiscal accountability. (a) Religious.... Only the Federal funds shall be subject to audit by government under the SAMHSA program. ...

  8. 42 CFR 54a.10 - Fiscal accountability.

    Science.gov (United States)

    2010-10-01

    ... 42 Public Health 1 2010-10-01 2010-10-01 false Fiscal accountability. 54a.10 Section 54a.10 Public... PREVENTION AND TREATMENT SERVICES § 54a.10 Fiscal accountability. (a) Religious organizations that receive... be subject to audit by the government under the SAMHSA program. ...

  9. Managerial Accounting. Study Guide.

    Science.gov (United States)

    Plachta, Leonard E.

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

  10. Accounting Education in Crisis

    Science.gov (United States)

    Turner, Karen F.; Reed, Ronald O.; Greiman, Janel

    2011-01-01

    Almost on a daily basis new accounting rules and laws are put into use, creating information that must be known and learned by the accounting faculty and then introduced to and understood by the accounting student. Even with the 150 hours of education now required for CPA licensure, it is impossible to teach and learn all there is to learn. Over…

  11. Accountability in Health Care

    DEFF Research Database (Denmark)

    Vrangbæk, Karsten; Byrkjeflot, Haldor

    2016-01-01

    adjustment of such frameworks. In this article we present a framework for analyzing accountability within health care. The paper makes use of the concept of "accountability regime" to signify the combination of different accountability forms, directions and functions at any given point in time. We show...

  12. The Accounting Capstone Problem

    Science.gov (United States)

    Elrod, Henry; Norris, J. T.

    2012-01-01

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

  13. Colombia : Accounting and Auditing

    OpenAIRE

    World Bank

    2003-01-01

    This report is based on the findings of a review of accounting and auditing standards and practices in Colombia. The review exercise focused mainly on the strengths and weaknesses of the institutional framework that supports a corporate financial reporting system in the country. The current legal and regulatory requirements on accounting have led to issuance of conflicting accounting stand...

  14. Automated Accounting. Instructor Guide.

    Science.gov (United States)

    Moses, Duane R.

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

  15. Intelligent Accountability in Education

    Science.gov (United States)

    O'Neill, Onora

    2013-01-01

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

  16. Body as subject1

    Science.gov (United States)

    MEIR, IRIT; PADDEN, CAROL A.; ARONOFF, MARK; SANDLER, WENDY

    2011-01-01

    The notion of subject in human language has a privileged status relative to other arguments. This special status is manifested in the behavior of subjects at the morphological, syntactic, semantic and discourse levels. Here we bring evidence that subjects have privileged status at the lexical level as well, by analyzing lexicalization patterns of verbs in three different sign languages. Our analysis shows that the sublexical structure of iconic signs denoting state of affairs in these languages manifests an inherent pattern of form–meaning correspondence: the signer’s body consistently represents one argument of the verb, the subject. The hands, moving in relation to the body, represent all other components of the event – including all other arguments. This analysis shows that sign languages provide novel evidence in support of the centrality of the notion of subject in human language. It also solves a typological puzzle about the apparent primacy of object in sign language verb agreement, a primacy not usually found in spoken languages, in which subject agreement ranks higher. Our analysis suggests that the subject argument is represented by the body and is part of the lexical structure of the verb. Because it is always inherently represented in the structure of the sign, the subject is more basic than the object, and tolerates the omission of agreement morphology. PMID:23066169

  17. Body as subject().

    Science.gov (United States)

    Meir, Irit; Padden, Carol A; Aronoff, Mark; Sandler, Wendy

    2007-11-01

    The notion of subject in human language has a privileged status relative to other arguments. This special status is manifested in the behavior of subjects at the morphological, syntactic, semantic and discourse levels. Here we bring evidence that subjects have privileged status at the lexical level as well, by analyzing lexicalization patterns of verbs in three different sign languages. Our analysis shows that the sublexical structure of iconic signs denoting state of affairs in these languages manifests an inherent pattern of form-meaning correspondence: the signer's body consistently represents one argument of the verb, the subject. The hands, moving in relation to the body, represent all other components of the event - including all other arguments. This analysis shows that sign languages provide novel evidence in support of the centrality of the notion of subject in human language. It also solves a typological puzzle about the apparent primacy of object in sign language verb agreement, a primacy not usually found in spoken languages, in which subject agreement ranks higher. Our analysis suggests that the subject argument is represented by the body and is part of the lexical structure of the verb. Because it is always inherently represented in the structure of the sign, the subject is more basic than the object, and tolerates the omission of agreement morphology.

  18. Accounting for Quality

    DEFF Research Database (Denmark)

    Pflueger, Dane

    2015-01-01

    Background Accounting-that is, standardized measurement, public reporting, performance evaluation and managerial control-is commonly seen to provide the core infrastructure for quality improvement in healthcare. Yet, accounting successfully for quality has been a problematic endeavor, often...... producing dysfunctional effects. This has raised questions about the appropriate role for accounting in achieving quality improvement. This paper contributes to this debate by contrasting the specific way in which accounting is understood and operationalized for quality improvement in the UK National Health...... The illumination of these differences in the way that accounting is conceptualized helps to diagnose why accounting interventions often fail to produce the quality improvements that were envisioned. This paper concludes that accounting is not necessarily incompatible with the ambition of quality improvement...

  19. The image of accountants

    DEFF Research Database (Denmark)

    Baldvinsdottir, Gudrun; Burns, John; Nørreklit, Hanne

    2009-01-01

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

  20. Cost accounting at GKSS

    International Nuclear Information System (INIS)

    Hinz, R.

    1979-01-01

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

  1. PARADIGM OF ACCOUNTING CHANGE

    Directory of Open Access Journals (Sweden)

    Constanta Iacob

    2016-12-01

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

  2. 18 CFR 367.9050 - Account 905, Miscellaneous customer accounts expenses.

    Science.gov (United States)

    2010-04-01

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

  3. 18 CFR 367.2340 - Account 234, Accounts payable to associate companies.

    Science.gov (United States)

    2010-04-01

    ... payable to associate companies. 367.2340 Section 367.2340 Conservation of Power and Water Resources... Account 234, Accounts payable to associate companies. This account must include all amounts payable to associate companies by the service company within one year, which are not provided for in other accounts. ...

  4. Accounting organizing development tendencies

    Directory of Open Access Journals (Sweden)

    G.I. Lyakhovich

    2017-12-01

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

  5. 17 CFR 256.184 - Clearing accounts.

    Science.gov (United States)

    2010-04-01

    ... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Clearing accounts. 256.184 Section 256.184 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION (CONTINUED) UNIFORM... COMPANY ACT OF 1935 4. Deferred Debits § 256.184 Clearing accounts. This account shall include...

  6. Guidelines for School Property Accounting in Colorado.

    Science.gov (United States)

    Stiverson, Clare L.

    This manual is basically a procedural outline to assist local school officials in developing and organizing a meaningful school property accounting system to comply with generally accepted governmental accounting principles. A list of references concerned with property accounting is included. (FS)

  7. An account of Boeschian cooperative behaviour

    DEFF Research Database (Denmark)

    Blomberg, Olle

    2015-01-01

    According to reductionist accounts, intentional joint action can be exhaustively analysed with concepts that are already available and anyway needed for understanding intentional singular action. Most such accounts include a condition that it must be common knowledge between the participants...... or else the reductionist fails to account for the target phenomenon of intentional joint action....

  8. Accountability of Central Banks : Aspects and Quantification

    NARCIS (Netherlands)

    de Haan, J.; Amtenbrink, F.; Eijffinger, S.C.W.

    1998-01-01

    This paper starts with a discussion of the various aspects of accountability of central banks. On the basis of this discussion we construct an indicator for accountability for 16 central banks, including the European Central Bank. It is shown that the degree of accountability differs considerably

  9. 12 CFR 561.31 - Nonwithdrawable account.

    Science.gov (United States)

    2010-01-01

    ... AFFECTING ALL SAVINGS ASSOCIATIONS § 561.31 Nonwithdrawable account. The term nonwithdrawable account means an account which by the terms of the contract of the accountholder with the savings association or by provisions of state law cannot be paid to the accountholder until all liabilities, including other classes of...

  10. Pump apparatus including deconsolidator

    Energy Technology Data Exchange (ETDEWEB)

    Sonwane, Chandrashekhar; Saunders, Timothy; Fitzsimmons, Mark Andrew

    2014-10-07

    A pump apparatus includes a particulate pump that defines a passage that extends from an inlet to an outlet. A duct is in flow communication with the outlet. The duct includes a deconsolidator configured to fragment particle agglomerates received from the passage.

  11. 7 CFR 1770.11 - Accounting system requirements.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 12 2010-01-01 2010-01-01 false Accounting system requirements. 1770.11 Section 1770..., DEPARTMENT OF AGRICULTURE (CONTINUED) ACCOUNTING REQUIREMENTS FOR RUS TELECOMMUNICATIONS BORROWERS Uniform System of Accounts § 1770.11 Accounting system requirements. (a) Each RUS borrower subject to the...

  12. Goals and Psychological Accounting

    DEFF Research Database (Denmark)

    Koch, Alexander Karl; Nafziger, Julia

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

  13. The Harmonization of Accounting

    Directory of Open Access Journals (Sweden)

    Hajnal Noémi

    2017-11-01

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

  14. Emerging accounting trends accounting for leases.

    Science.gov (United States)

    Valletta, Robert; Huggins, Brian

    2010-12-01

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

  15. Optical modulator including grapene

    Science.gov (United States)

    Liu, Ming; Yin, Xiaobo; Zhang, Xiang

    2016-06-07

    The present invention provides for a one or more layer graphene optical modulator. In a first exemplary embodiment the optical modulator includes an optical waveguide, a nanoscale oxide spacer adjacent to a working region of the waveguide, and a monolayer graphene sheet adjacent to the spacer. In a second exemplary embodiment, the optical modulator includes at least one pair of active media, where the pair includes an oxide spacer, a first monolayer graphene sheet adjacent to a first side of the spacer, and a second monolayer graphene sheet adjacent to a second side of the spacer, and at least one optical waveguide adjacent to the pair.

  16. Millennium Challenge Account

    National Research Council Canada - National Science Library

    Tarnoff, Curt

    2008-01-01

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

  17. Switching Costs in Accounting Services

    Directory of Open Access Journals (Sweden)

    Fatih Koç

    2015-06-01

    Full Text Available Switching cost is defined as possible costs that customers may encounter when they want to change the firm they buy service, and an important subject in terms of accounting services. Particularly, small business entrepreneurs’ not having knowledge about accounting procedures, and sharing private information with accounting firms make switching costs more important for accounting services. Thus, the aim of this study is to investigate the concept of switching costs (relational cost, procedural cost and financial cost, its determinants (perceived service quality, service importance, and service failures, and consequences (re-purchasing, and recommen ding to others. Theresearch was conducted on small business entrepreneurs in down-town of Balıkesir in Turkey. Total 405 small business entrepreneur owners were interviewed. According to results of the study, perceived service quality positively affects all dimensions of switching costs, significance of service positively affects procedural and relational costs, and service failures negatively affect procedural and relational costs. The results showed that while procedural and relational costs positively affect re-purchasing and recommending to others variables, financial cost did not have any effect on these variables.

  18. Accounting Principles and Financial Statements.

    Science.gov (United States)

    Robinson, Daniel D.

    1973-01-01

    This document presents the background and analysis of the American Institute of Certified Public Accountants (AICPA) guide to auditing colleges and universities. Highlights include the approval of the market value option, the treatment of endowment gains, debt services as transfers, the decisions on pledges, the use of financial statements, the…

  19. Accountability in power industry training

    International Nuclear Information System (INIS)

    Evans, R.C.

    1982-01-01

    Accountability in power industry training translates to the moving away from purely subjective mode in development and evaluation to a more performance-based objective orientation. The performance-based approach increases the visibility of training through the specification and publication of training goals, procedures, and outcomes. The major thrust of accountability is in actually being able to see and therefore judge how well training dollars are being spent. This change in focus which addresses the functional concerns of the industry, what training is needed, its cost, how well it works, has brought about important innovations to industry training. The innovations have taken the form of a systematic design of training which employs concepts and approaches from educational psychology, industrial psychology, and human engineering

  20. Location mortgage in accounting objects

    Directory of Open Access Journals (Sweden)

    I.M. Vygiska

    2015-12-01

    Full Text Available The article analyzes the mechanism of the implementation of all kinds of mortgage (mortgage, pledge, mortgage of securities, security of property rights, the mortgage of goods in circulation or processing, tax lien defined the specificity of receipt/return of the mortgage, particularly payments between mortgagor and the mortgagee. Determine the subject property entities that can act as mortgage; identified by their place in the system of objects of accounting mortgagor and the mortgagee. The peculiarities of the balance sheet and off-balance sheet assets as a reflection of your collateral. Identified two groups of mortgage transactions: transactions with mortgage for its receipt and transmission; business transactions related to the conditions of loan agreements (loan and mortgage. The results are shown in the research paper proposals allow for further research to develop mortgage organizational and methodological support the operations accounting for the effective management of financial resources and obligations, collateralised.

  1. Accounting-related transmission issues

    International Nuclear Information System (INIS)

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

    1999-01-01

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

  2. Making Block Grants Accountable.

    Science.gov (United States)

    Chelimsky, Eleanor

    Methods of accountability are presented in considering the Reagan administration plan to consolidate 84 federal health, education and social service grants into six block grant areas and to cut overall funding. After matching aspects of public criticism with proposal objectives, a rationale is developed for building elements of accountability into…

  3. Signaling and Accounting Information

    OpenAIRE

    Stewart C. Myers

    1989-01-01

    This paper develops a signaling model in which accounting information improves real investment decisions. Pure cash flow reporting is shown to lead to underinvestment when managers have superior information but are acting in shareholders' interests. Accounting by prespecified, "objective" rules alleviates the underinvestment problem.

  4. Accountability: Brand L.

    Science.gov (United States)

    Lessinger, Leon M.

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

  5. Towards ecosystem accounting

    NARCIS (Netherlands)

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

    2015-01-01

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

  6. The Accountability Illusion: Nevada

    Science.gov (United States)

    Thomas B. Fordham Institute, 2009

    2009-01-01

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

  7. Peru : Accounting and Auditing

    OpenAIRE

    World Bank

    2004-01-01

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

  8. Slovakia : Accounting and Auditing

    OpenAIRE

    World Bank

    2001-01-01

    This report, on the strengths and weaknesses of Slovakia's institutional arrangements for the observance of the International Accounting Standards (IASs), and International Standards on Auditing (ISAs), is based on a self-assessment of accounting and auditing practices in the country. The self-assessment exercise was conducted under the management of a National Steering Committee, consisti...

  9. Internet accounting dictionaries

    DEFF Research Database (Denmark)

    Nielsen, Sandro; Mourier, Lise

    2005-01-01

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

  10. Ghana : Accounting and Auditing

    OpenAIRE

    World Bank

    2004-01-01

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

  11. Ecuador : Accounting and Auditing

    OpenAIRE

    World Bank

    2004-01-01

    This report provides an assessment of accounting, financial reporting and auditing practices within the corporate sector in Ecuador, using International Financial Reporting Standards (IFRS) and International Standards on Auditing (ISA) as benchmarks and drawing on international experience and best practices in that field. The adoption of Ecuadorian Accounting Standards (Normas Ecuatorianas...

  12. Ethiopia : Accounting and Auditing

    OpenAIRE

    World Bank

    2007-01-01

    This Report on Observance of Standards and Codes (ROSC) provides a review of the accounting and auditing practices and the institutions underpinning the accounting and auditing environment in the corporate sector in Ethiopia. The review drew on best international practices and makes policy recommendations aimed at improving the quality of financial reporting in the country. There are some...

  13. Ukraine : Accounting and Auditing

    OpenAIRE

    World Bank

    2002-01-01

    This report provides an assessment of accounting and auditing practices in Ukraine, within the broader context of institutional capacity available, for ensuring high-quality financial reporting. Since its independence in 1991, Ukraine has made commendable progress regarding accounting and auditing standards, especially in the banking sector. Nonetheless, gaps exist between Ukrainian and In...

  14. Basis of accountability system

    International Nuclear Information System (INIS)

    Anon.

    1981-01-01

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

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

    Science.gov (United States)

    Kenney, Martha

    2015-10-01

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

  16. Data verification and materials accountancy for two accounting periods

    International Nuclear Information System (INIS)

    Beedgen, R.

    1985-01-01

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

  17. Accounting and strategising

    DEFF Research Database (Denmark)

    Jørgensen, Brian; Messner, Martin

    2010-01-01

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

  18. Particularities of farm accounting

    Directory of Open Access Journals (Sweden)

    Lapteș, R.

    2012-01-01

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

  19. Central Accountability System (CLAS)

    International Nuclear Information System (INIS)

    Hairston, L.A.

    1991-01-01

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

  20. Barron's SAT subject test

    CERN Document Server

    Jansen, MA, Robert

    2016-01-01

    Includes one diagnostic test and three complete tests, all questions answered and explained, self-assessment guides, and subject reviews. Also features test strategies, QR codes to short instructional videos, and a detailed appendix with equations, physical constants, and a basic math review.

  1. Accounting Narratives and Impression Management

    OpenAIRE

    Brennan, Niamh; Merkl-Davies, Doris M.

    2013-01-01

    This chapter focuses on impression management in accounting communication. Impression management entails the construction of an impression by organisations with the intention to appeal to their audiences, including shareholders, stakeholders, the general public, and the media. If successful, it undermines the quality of financial reporting and capital misallocations may result. What is more, wider social and political consequences include unwarranted support by non-financial...

  2. Accountable Care Organizations and Otolaryngology

    Science.gov (United States)

    Contrera, Kevin J.; Ishii, Lisa E.; Setzen, Gavin; Berkowitz, Scott A.

    2016-01-01

    Accountable Care Organizations represent a shift in health care delivery, while providing a significant potential for improved quality and coordination of care across multiple settings. Otolaryngologists have an opportunity to become leaders in this expanding arena. However, the field of otolaryngology-head and neck surgery currently lacks many of the tools necessary to implement value-based care, including performance-measurement, electronic health infrastructure and data management. These resources will become increasingly important for surgical specialists to be active participants in population health. This article reviews the fundamental issues that otolaryngologists should consider when pursuing new roles in Accountable Care Organizations. PMID:26044787

  3. Heisenberg, his wife s account

    International Nuclear Information System (INIS)

    Heisenberg, E.

    1990-01-01

    A wife tells about her husband life, Werner Heisenberg, Physics Nobel Price in 1932. After a happy childhood, this brilliant student was Albert Einstein, Niels Bohr, Arnold Sommerfeld s student. But at the nazism time, the great physician refused to leave his country, guaranteeing the Hitler regime and taking part in effort of war, that is to say the run to the bomb. The account of Elisabeth Heisenberg, although subjective, allows to understand the scientist s behaviour face terrifying realities of his time. (N.C.)

  4. 77 FR 43542 - Cost Accounting Standards: Cost Accounting Standards 412 and 413-Cost Accounting Standards...

    Science.gov (United States)

    2012-07-25

    ... Accounting Standards: Cost Accounting Standards 412 and 413--Cost Accounting Standards Pension Harmonization Rule AGENCY: Cost Accounting Standards Board, Office of Federal Procurement Policy, Office of... Policy (OFPP), Cost Accounting Standards Board (Board), is publishing technical corrections to the final...

  5. Estimation and valuation in accounting

    Directory of Open Access Journals (Sweden)

    Cicilia Ionescu

    2014-03-01

    Full Text Available The relationships of the enterprise with the external environment give rise to a range of informational needs. Satisfying those needs requires the production of coherent, comparable, relevant and reliable information included into the individual or consolidated financial statements. International Financial Reporting Standards IAS / IFRS aim to ensure the comparability and relevance of the accounting information, providing, among other things, details about the issue of accounting estimates and changes in accounting estimates. Valuation is a process continually used, in order to assign values to the elements that are to be recognised in the financial statements. Most of the times, the values reflected in the books are clear, they are recorded in the contracts with third parties, in the supporting documents, etc. However, the uncertainties in which a reporting entity operates determines that, sometimes, the assigned or values attributable to some items composing the financial statements be determined by use estimates.

  6. Integrated material accountancy system

    International Nuclear Information System (INIS)

    Calabozo, M.; Buiza, A.

    1991-01-01

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

  7. Accounting for productivity

    DEFF Research Database (Denmark)

    Aiyar, Shekhar; Dalgaard, Carl-Johan Lars

    2009-01-01

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

  8. Environmental accounting and statistics

    International Nuclear Information System (INIS)

    Bartelmus, P.L.P.

    1992-01-01

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

  9. Beyond safety accountability

    CERN Document Server

    Geller, E Scott

    2001-01-01

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

  10. IRBA SERIES : Accounting In Japan

    OpenAIRE

    Arai, Kiyomitsu

    1994-01-01

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

  11. Engaging Accounting Students: How to Teach Principles of Accounting in Creative and Exciting Ways

    Science.gov (United States)

    Jaijairam, Paul

    2012-01-01

    Many students in secondary and post-secondary institutions generally have a difficult time grasping the concepts of accounting. This article contends that it is not the subject matter that is dry, but rather the methods in which faculty have traditionally presented accounting fundamentals and principles. Departing from standard lectures and…

  12. Valuation and creative accounting

    Directory of Open Access Journals (Sweden)

    Maria Madalina VOINEA

    2014-06-01

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

  13. Whole of Government Accounts

    DEFF Research Database (Denmark)

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

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

  14. Verification Account Management System (VAMS)

    Data.gov (United States)

    Social Security Administration — The Verification Account Management System (VAMS) is the centralized location for maintaining SSA's verification and data exchange accounts. VAMS account management...

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

    NARCIS (Netherlands)

    Schillemans, Thomas

    2015-01-01

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

  16. What captivates the subject?

    DEFF Research Database (Denmark)

    Porsgaard, Kasper

    What can Jacques Lacan tell us about relations of power and figures of authority? – That is the guiding question of "What Captivates the Subject?" The dissertation answers this question by providing a close study of Lacanian texts and seminars from 1953 to 1973, seeking to present not only...... for two concepts central to the technical psychoanalytical vocabulary: identification and the object. Identifications and the relation to libidinal objects were acknowledged by Freud as the most fundamental mechanisms in the social life of any human being, just as he regarded them as fundamental...... to the establishment and maintenance of power structures, not least within the psychoanalytic clinic itself. Yet his accounts of the concepts remain blurry and tentative throughout his career, and it took a Lacan to finally build a rigorous theoretical framework around these concepts. Throughout the dissertation...

  17. Ethics In Accounting Career

    OpenAIRE

    DICHTLOVÁ, Anna

    2007-01-01

    The purpose of my thesis was to refer to fundamental principals of claims on accounting profession, to possibilities inducing potential conflicts of professional and employee interests and possibilities of abuse. At the same time I characterised independence threats. Among most frequent risks are self-interest threat and familiarity threat. We should consider also self-review threat, advocacy threat and intimidation threat. People working as accountants and those working as auditors should me...

  18. Defining Islamic accounting

    OpenAIRE

    Napier, Christopher

    2009-01-01

    The emergence of Islamic banks and other financial institutions since the 1970s has stimulated a modern literature of that has identified itself as addressing “Islamic accounting”. Much of this literature is prescriptive, though studies of actual practice, and of attitudes to proposed alternatives, are beginning to emerge. Historical research into Islamic accounting is still in a process of development, with a range of studies based on both primary archives and manuals of accounting providi...

  19. Automated Analysis of Accountability

    DEFF Research Database (Denmark)

    Bruni, Alessandro; Giustolisi, Rosario; Schürmann, Carsten

    2017-01-01

    that are amenable to automated verification. Our definitions are general enough to be applied to different classes of protocols and different automated security verification tools. Furthermore, we point out formally the relation between verifiability and accountability. We validate our definitions...... with the automatic verification of three protocols: a secure exam protocol, Google’s Certificate Transparency, and an improved version of Bingo Voting. We find through automated verification that all three protocols satisfy verifiability while only the first two protocols meet accountability....

  20. The global accounting experiment

    OpenAIRE

    Nicolas Véron

    2007-01-01

    In this essay, Nicolas Véron presents accounting standard-setting as a frontier experiment in international governance, where private initiative can succeed in solving a collective problem that nation-states could not tackle effectively. To make the adoption of International Financial Reporting Standards (IFRS) in Europe and other jurisdictions sustainable, the legitimacy of the International Accounting Standards Board has to be bolstered through significant governance changes; and their impl...

  1. 47 CFR 36.162 - Intangible assets-Account 2690.

    Science.gov (United States)

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Intangible assets-Account 2690. 36.162 Section... Amortizable Assets § 36.162 Intangible assets—Account 2690. (a) Intangible Assets, Account 2690 includes the..., Account 2001, excluding the Intangible Assets, Account 2690. Telecommunications Plant—Other ...

  2. Regional training course on state systems of accounting for and control of nuclear material

    International Nuclear Information System (INIS)

    2001-01-01

    The publication is an outline of the subjects that are included in a regional training course organized in Buenos Aires (Argentina) by the IAEA with the cooperation of the Argentine Government and the Brazilian-Argentine Agency for the Accounting and Control of Nuclear Materials (ABACC) from September 24 to October 5, 2001

  3. Nuclear fuels accounting interface: River Bend experience

    International Nuclear Information System (INIS)

    Barry, J.E.

    1986-01-01

    This presentation describes nuclear fuel accounting activities from the perspective of nuclear fuels management and its interfaces. Generally, Nuclear Fuels-River Bend Nuclear Group (RBNG) is involved on a day-by-day basis with nuclear fuel materials accounting in carrying out is procurement, contract administration, processing, and inventory management duties, including those associated with its special nuclear materials (SNM)-isotopics accountability oversight responsibilities as the Central Accountability Office for the River Bend Station. As much as possible, these duties are carried out in an integrated, interdependent manner. From these primary functions devolve Nuclear Fuels interfacing activities with fuel cost and tax accounting. Noting that nuclear fuel tax accounting support is of both an esoteric and intermittent nature, Nuclear Fuels-RBNG support of developments and applications associated with nuclear fuel cost accounting is stressed in this presentation

  4. Environmental accounting in the Czech Republic

    Directory of Open Access Journals (Sweden)

    Jaroslava Hyršlová

    2006-01-01

    Full Text Available The aim of the paper is to demonstrate the existing state of environmental accounting as used in business and to discuss the shift of system application, focusing on the enterprises that have already implemented the environmental management systems. The paper summarizes the research outcomes of 2005, carried out by the Czech Environmental Management Centre and the Czech Environmental Information Agency. The research was targeted at the experience of companies with an implementation and operation of the environmental accounting system in the Czech Republic. The subject of the research was tracing and evaluating of environmental costs and benefit of the system of environmental accounting for company management.

  5. 18 CFR 367.1460 - Account 146, Accounts receivable from associate companies.

    Science.gov (United States)

    2010-04-01

    ... receivable from associate companies. 367.1460 Section 367.1460 Conservation of Power and Water Resources... Account 146, Accounts receivable from associate companies. (a) This account must include notes and drafts upon which associate companies are liable, and that mature and are expected to be paid in full not...

  6. INNOVATION IN ACCOUNTING BIOLOGIC ASSETS

    OpenAIRE

    Stolуarova M. A.; Shcherbina I. D.

    2016-01-01

    The article describes the innovations in the classification and measurement of biological assets according to IFRS (IAS) 41 "Agriculture". The difficulties faced by agricultural producers using standard, set out in article. The classification based on the adopted amendments, according to which the fruit-bearing plants, previously accounted for as biological assets are measured at fair value are included in the category of fixed assets. The structure of biological assets and main means has bee...

  7. Generational Accounting in Iran

    Directory of Open Access Journals (Sweden)

    Mahdi Salehi

    2013-09-01

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

  8. Accounting for Universities’ Impact

    DEFF Research Database (Denmark)

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

    2015-01-01

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

  9. Global Account Management

    DEFF Research Database (Denmark)

    Hollensen, Svend; Wulff, Vlad Stefan

    2012-01-01

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

  10. Materials control and accounting (MC and A): the evolutionary pressures

    International Nuclear Information System (INIS)

    Shipley, J.P.

    1983-01-01

    Nuclear materials control and accounting systems are subject to pressures of both regulatory and institutional natures. This fact, coupled with the emergence of new technology, is causing evolutionary changes in materials control and accounting systems. These changes are the subject of this paper

  11. Revision of Regional Accounts 2011

    Directory of Open Access Journals (Sweden)

    Jaroslav Kahoun

    2012-06-01

    Full Text Available This paper builds on an extraordinary revision of regional accounts whose results were published in November 2011 following previous revision of the national accounts time series (September 2011. The first chapter provides description of working procedures and results of the gross value added (GVA revision for the period 1995–2007. The second chapter deals with methodological corrections and models whose revision had the biggest impact on the change of the GDP regional structure. The most important was the implementation of a new method of the regional allocation of imputed rent, new regional GVA estimates from individual housing construction and from a segment of illegal economy. The following chapters provide results of regional accounts revision carried out in standard way, i.e. sets of accounts for 2008 and 2009 and preliminary versions for 2010 including the analysis of economic devolution in regions in the above years. Finally, the article deals with the impact of revision on international position of the Czech regions specifically in relation to the EU average.

  12. Modelling and management of subjective information in a fuzzy setting

    Science.gov (United States)

    Bouchon-Meunier, Bernadette; Lesot, Marie-Jeanne; Marsala, Christophe

    2013-01-01

    Subjective information is very natural for human beings. It is an issue at the crossroad of cognition, semiotics, linguistics, and psycho-physiology. Its management requires dedicated methods, among which we point out the usefulness of fuzzy and possibilistic approaches and related methods, such as evidence theory. We distinguish three aspects of subjectivity: the first deals with perception and sensory information, including the elicitation of quality assessment and the establishment of a link between physical and perceived properties; the second is related to emotions, their fuzzy nature, and their identification; and the last aspect stems from natural language and takes into account information quality and reliability of information.

  13. 18 CFR 367.2040 - Account 204, Preferred stock issued.

    Science.gov (United States)

    2010-04-01

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

  14. 18 CFR 367.2010 - Account 201, Common stock issued.

    Science.gov (United States)

    2010-04-01

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

  15. Use of accounting for tax search conducted by tax administrator

    OpenAIRE

    Novotná, Markéta

    2010-01-01

    The subject of this thesis is to describe the use of accounting and financial statements for tax search conducted by tax administrator. Besides various methods and ways of using accounting, this paper focuses on principles, criteria and phases of tax search. The final chapter describes possibility of making electronic tax search, which is based on accounting and other data in electronic form.

  16. 32 CFR 2400.29 - Accountability and control.

    Science.gov (United States)

    2010-07-01

    ... 32 National Defense 6 2010-07-01 2010-07-01 false Accountability and control. 2400.29 Section 2400... PROGRAM Safeguarding § 2400.29 Accountability and control. (a) Each item of Top Secret, Secret, and Confidential information is subject to control and accountability requirements. (b) The Security Officer will...

  17. Identifying Employer Needs from Accounting Information Systems Programs

    Science.gov (United States)

    Dillon, Thomas W.; Kruck, S. E.

    2008-01-01

    As the need for new hires with accounting and information technology knowledge increases, a new major in accounting information systems (AIS) has emerged. This new AIS degree is a hybrid of accounting concepts and common business subjects combined with key information technology issues. Employers were presented with 56 core content areas found in…

  18. The Information - Connexion Between Financial Accounting and Management Accounting

    Directory of Open Access Journals (Sweden)

    Florin Radu

    2016-01-01

    Full Text Available In the current context of the market economy development and evolution and development of companies’ activities it is remarked the proper development of economic and financial information. In this paper we shall present both the qualitative characteristics of the accounting information, from national and international perspective, and their classification according to Statement of Financial Accounting Standards No. 2. The need for information is covered by unpublished reports, statements, which include selective information from the financial statements. In the private sector, managers interested in the entity’s performance, turn to financial analysts, who on the basis of economic and financial indicators can give a diagnosis on the health of the entity.

  19. Account 1983-84

    International Nuclear Information System (INIS)

    1984-01-01

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

  20. Making Accounting Tutorials Enjoyable

    Science.gov (United States)

    Bargate, Karen

    2018-01-01

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

  1. Consumption growth accounting

    NARCIS (Netherlands)

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

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

  2. Accounting for Organizational Innovations

    DEFF Research Database (Denmark)

    Waldorff, Susanne Boch

    2013-01-01

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

  3. Accounting for Fetal Origins

    DEFF Research Database (Denmark)

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

    2017-01-01

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

  4. Professional Capital as Accountability

    Science.gov (United States)

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

    2015-01-01

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

  5. Narrative accounting disclosures

    NARCIS (Netherlands)

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

    2015-01-01

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

  6. Hungary : Accounting and Auditing

    OpenAIRE

    World Bank

    2004-01-01

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

  7. Educational Accounting Procedures.

    Science.gov (United States)

    Tidwell, Sam B.

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

  8. Accounting 202, 302.

    Science.gov (United States)

    Manitoba Dept. of Education, Winnipeg.

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

  9. Accounting for Independent Schools.

    Science.gov (United States)

    Sonenstein, Burton

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

  10. Essays in Financial Accounting

    NARCIS (Netherlands)

    T. Jiao (Tao)

    2009-01-01

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

  11. Social accounting in Albania

    Directory of Open Access Journals (Sweden)

    Gentiana Filipi

    2014-03-01

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

  12. 76 FR 70037 - Federal Regulations; OMB Circulars, OFPP Policy Letters, and CASB Cost Accounting Standards...

    Science.gov (United States)

    2011-11-10

    ... Circulars, OFPP Policy Letters, and CASB Cost Accounting Standards Included in the Semiannual Agenda of..., and Cost Accounting Standards Board (CASB) Cost Accounting Standards. DATES: The withdrawal is...

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

    Science.gov (United States)

    Ramachandran Rackliffe, Usha; Ragland, Linda

    2016-01-01

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

  14. 76 FR 53378 - Cost Accounting Standards: Accounting for Insurance Costs

    Science.gov (United States)

    2011-08-26

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

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

    OpenAIRE

    Turková, Lenka

    2009-01-01

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

  16. Scrutinize me, please! : The drivers, manifestations and implications of accountability-seeking behaviour

    NARCIS (Netherlands)

    Karsten, N.

    2015-01-01

    Accountability-seeking behaviour, where people and organizations willingly subject themselves to scrutiny, seems counterintuitive. The common understanding is that increased accountability has negative consequences for the accountor; and so why would anyone voluntarily seek accountability when it is

  17. Comparative Analysis on Two Accounting Systems of Rural Economic Originations

    OpenAIRE

    Hu, Yu-ling

    2011-01-01

    In order to normalize the financial account of two kinds of economic organizations, the comparative analysis is conducted on the Accounting System of Village Collective Economic Organization and Accounting System of Farmers’ Cooperatives( Trial) issued by the Ministry of Finance . The comparison point out that application and accounting principles of the two kinds of accounting systems are different and analyzes the differences and similarities of the five accounting elements including ...

  18. STAGES AND EVOLUTIONS IN STRATEGIC MANAGEMENT ACCOUNTING

    Directory of Open Access Journals (Sweden)

    CĂRUNTU GENU ALEXANDRU

    2016-06-01

    Full Text Available Strategic management accounting includes inside, outside the company and future oriented tools, which have as role monitoring the strategy, its communication and helping develop new strategies. A special category in strategic management accounting is the performance management systems, covering a sum of indicators from diverse sources which support the pursuit of creating value for partners.

  19. Measurements in Accounting: Issues and Choices Determinants ...

    African Journals Online (AJOL)

    This paper examines the common measurements in accounting, addressing the issues in general terms, including the circumstances and situations that determine each accounting measurement choice .To drive these issues, references were made to extant literature on common measurement bases and while each ...

  20. Forum: Is Test-Based Accountability Dead?

    Science.gov (United States)

    Polikoff, Morgan S.; Greene, Jay P.; Huffman, Kevin

    2017-01-01

    Since the 2001 passage of the No Child Left Behind Act (NCLB), test-based accountability has been an organizing principle--perhaps "the" organizing principle--of efforts to improve American schools. But lately, accountability has been under fire from many critics, including Common Core opponents and those calling for more multifaceted…

  1. Accounting Information Systems for Decision Making

    NARCIS (Netherlands)

    Mancini, D.; Vaassen, E.H.J.; Dameri, R.P.

    2013-01-01

    ​This book contains a collection of research papers on accounting information systems including their strategic role in decision processes, within and between companies. An accounting system is a complex system composed of a mix of strictly interrelated elements such as data, information, human

  2. Evaluating Accounting Software in Secondary Schools.

    Science.gov (United States)

    Chalupa, Marilyn

    1988-01-01

    The secondary accounting curriculum must be modified to include computers and software. Educators must be aware of the computer skills needed on the job and of the accounting software that is available. Software selection must be tailored to fit the curriculum and the time available. (JOW)

  3. 47 CFR 32.14 - Regulated accounts.

    Science.gov (United States)

    2010-10-01

    ... of this part, the regulated accounts shall be interpreted to include the investments, revenues and... Account 5200, Miscellaneous revenue. (f) All items of nonregulated revenue, investment and expense that... at the times prescribed by this Commission. Nonregulated revenue items not qualifying for incidental...

  4. A fundamentalist perspective on accounting and implications for accounting

    OpenAIRE

    Guohua Jiang; Stephen Penman

    2013-01-01

    This paper presents a framework for addressing normative accounting issues for reporting to shareholders. The framework is an alternative to the emerging Conceptual Framework of the International Accounting Standards Board and the Financial Accounting Standards Board. The framework can be broadly characterized as a utilitarian approach to accounting standard setting. It has two main features. First, accounting is linked to valuation models under which shareholders use accounting information t...

  5. Accounting as an Engine

    DEFF Research Database (Denmark)

    Revellino, Silvana; Mouritsen, Jan

    2015-01-01

    This paper explores the relationships between calculative practices and innovative activities. It investigates how calculative practices such as accounting develop knowledge that functions as an engine (MacKenzie, 2006) for innovation. This is an attempt at exploring the role of accounting through...... its performative effects so that, rather than only describing the world, it also helps to change it. The thesis is that calculative practices are engines involved in luring actors into doing new things by their ability to inspire them to ask new questions and to see new opportunities. As engines...... calculative practices are engines helping to bring this drift along. In the case of Telepass, which is a technology that is designed both for managing motorists’ behaviour and accumulating traces about such behaviour, the innovation was able to influence and recreate the engine anew. This story explains how...

  6. Whole of Government Accounts

    DEFF Research Database (Denmark)

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

    In our comparative study, we surveyed an emerging literature on the use of consolidation in government accounting and develop a research agenda. We find heterogeneous approaches to the development of consolidation models across the five countries (Australia, New Zealand, UK, Canada and Sweden......) are influenced by constitutional or jurisdictional notions of consolidation boundaries. The localization of globalized or generic concepts of consolidation is driven largely by government priorities or preoccupations rather than necessarily user demand. We propose that we need to better understand the relevance...... of financial reporting (GAAP)-based reforms when compared with budget-centric systems of accounting, which dominate government decision-making. At a trans-national level, there is a need to examine the embedded or implicit contests or ‘trials of strength’ between nations and/or institutions jockeying...

  7. Account 1988-89

    International Nuclear Information System (INIS)

    1989-01-01

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

  8. Managing global accounts.

    Science.gov (United States)

    Yip, George S; Bink, Audrey J M

    2007-09-01

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

  9. Nuclear fuel accounting

    International Nuclear Information System (INIS)

    Aisch, D.E.

    1977-01-01

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

  10. Sustainability, accounting and reporting

    CERN Document Server

    Balachandran, Kashi

    2011-01-01

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

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

    OpenAIRE

    Peter, Winter

    2005-01-01

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

  12. In pursuit of a foundational accountancy philosophy

    Directory of Open Access Journals (Sweden)

    P. Buys

    2008-07-01

    Full Text Available Recent accounting history is characterised by many developments, including several high-profile corporate failures, such as Enron, Parmalat and even Saambou, as well as major developments in financial reporting standards, such as the broadbased acceptance of international financial reporting standards and the convergence efforts between the UK-based International Accounting Standards Board and the US-based Financial Accounting Standards Board. As a result, long-accepted accounting assumptions are being challenged in favour of new principles and practices. Furthermore, in academic circles the scientific foundation of accounting is being questioned. At many universities, limited education is taking place in the underlying theory and philosophy of accounting in favour of teaching prospective accountants how to pass difficult professional exams. Seen against this backdrop, a reconsideration of the objectives and purpose of accountancy may be overdue. This article attempts to illuminate the intrinsic assumptions and objectives of accountancy, seen in the light of modern-day accounting issues and developments.

  13. Accountability for improving maternal and newborn health.

    Science.gov (United States)

    Scott, Heather; Danel, Isabella

    2016-10-01

    In 2010, the United Nations (UN) launched the Global Strategy for Women's and Children's Health to accelerate progress on maternal and child health. A UN Commission on Information and Accountability, established to ensure oversight and accountability on women's and children's health, outlined a framework with three processes: monitor, review, and act. This paper assesses progress on these processes. Effective monitoring depends on a functional civil registration and vital statistics system. Review requires counting all deaths and identifying contributing factors. The final, critical step is action to prevent similar deaths. Maternal death surveillance and response includes these steps and strengthens accountability. Strategies are underway to improve accountability for severe maternal morbidity and perinatal mortality. The post-2015 agenda adds greater focus on reducing inequalities, increasing availability of quality, disaggregated data, and accountability for human rights. This agenda requires engagement with communities and health providers - the foundation of accountability for women's and children's health. Copyright © 2016. Published by Elsevier Ltd.

  14. Education for Careers in Management Accounting, Auditing, and Tax: A Comparison.

    Science.gov (United States)

    Novin, Adel M.

    1997-01-01

    Certified management accountants (153 of 500) rated the importance of subjects for career paths in management accounting, auditing, and taxes. They identified subjects important for all three and those specifically for each area. Results were compared to a survey of subjects important for certified public accountants. (SK)

  15. Diversification of Smallholder Tobacco Systems to include ...

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

    Tobacco is the mainstay of the economy of Malawi, accounting for over 70% of export earnings. Of the 100 000 members of the National Smallholder Farmers' Association of Malawi (NASFAM), 60% rely on tobacco for their sole source of income. Like their counterparts elsewhere, they face many difficulties, including: ...

  16. Integrating Forensic Accounting Core Competency into the Study of Accounting. Case of Nigeria Tertiary Institutions

    Directory of Open Access Journals (Sweden)

    Samuel F. Johnson-Rokosu

    2015-09-01

    Full Text Available Fraud and forensic accounting education is a necessity in very corrupt corporate and government institutions across the globe. Accounting educators have been pressured to make changes to the accounting curriculum and to include courses in forensic accounting and fraud examination by professional organizations and legislators as fraud cases have mounted and academic were criticized for not preparing their students for this professional environment. Accounting graduate trained under the existing curriculum exhibit lesser knowledge, skills and abilities in fraud detection, prevention and deterrence. This study therefore examined the philosophical beliefs, behavioural science concepts and approaches that can be adopted in integrating a fraud/ forensic accounting (FFA into existing accounting curriculum. The study adopted mixed research methods, content analysis and quantitative method of data analysis was employed. This paper basically made use of the content analysis in analyzing the content of the existing accounting curriculum in Nigeria universities. This study involved selected universities in South West region of Nigeria using survey research method. Findings in this study revealed that most respondents would prefer integrating fraud/forensic accounting education into accounting curriculum by offering a separate fraud/forensic accounting courses. Also, the study revealed that fraud/ forensic accounting education has positive impact on student expertise, skepticism and fraud judgment. The study identified the following consideration that Accounting course developers need to consider before, during and after curriculum revision. Involvement of faculty; consider stakeholders opinion; accreditation agencies’ and governmental requirements; resources available; need for change; among others.

  17. The anatomy of subjective well-being

    NARCIS (Netherlands)

    van Praag, B.M.S.; Frijters, P.; Ferrer-i-Carbonell, A.

    2002-01-01

    This paper contributes to the literature on Subjective Well-Being by taking into account different aspects of life, called domains, such as health, financial situation, job, leisure, housing, and environment. We postulate a two-layer model where individual total Subjective Well-Being depends on the

  18. Why to Treat Subjects as Fixed Effects

    Science.gov (United States)

    Adelman, James S.; Estes, Zachary

    2015-01-01

    Adelman, Marquis, Sabatos-DeVito, and Estes (2013) collected word naming latencies from 4 participants who read 2,820 words 50 times each. Their recommendation and practice was that R2 targets set for models should take into account subject idiosyncrasies as replicable patterns, equivalent to a subjects-as-fixed-effects assumption. In light of an…

  19. International Accounting Convergences Related to EU Admitance

    Directory of Open Access Journals (Sweden)

    Niculae Feleaga

    2006-05-01

    Full Text Available Starting from January 1, 2005, member countries of the European Union began the obligatory or optional application of the international standards IAS/IFRS for consolidated accounts, what means a revolution in financial reporting of the enterprises. In regards to the individual accounts (generally based on the national book-keeping standards these will converge gradually to referential international book-keeper on short and medium term. At the world level the process which dominates the accounting systems is the convergence between american and international reference system, followed immediatly more or less by the convergence between national accounting systems and the international one. Where Romania and its specialists are situated confronting this process? A reflection subject which finalises this article.

  20. Typing yourself accountable:

    DEFF Research Database (Denmark)

    Andersen, Elisabeth Muth

    2017-01-01

    ; and (4) Presentation of objective facts and other sources as the expected solution. It is argued that the responses, characterized by agreement and tellings of similar stories, contribute to the objectification of subjective experiences by delivering perspectives that can be used as information sources...

  1. Financial Administration: Accounting and Reporting - Military Activities

    Science.gov (United States)

    Districts, Waterways Experiment Station and Sallistic Missile Construction Office. The military accounting and reporting procedures were heretofore included in ER 35-345-10. The change in ER number is required by AK 310-1.

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

    Directory of Open Access Journals (Sweden)

    Horbach Tatiana

    2018-01-01

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

  3. Praktik-praktik Creative Accounting

    OpenAIRE

    Fajri, Aminul

    2013-01-01

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

  4. SOME CONSIDERATIONS ON CLOUD ACCOUNTING

    Directory of Open Access Journals (Sweden)

    Doina Pacurari

    2013-12-01

    Full Text Available Cloud technologies have developed intensively during the last years. Cloud computing allows the customers to interact with their data and applications at any time, from any location, while the providers host these resources. A client company may choose to run in the cloud a part of its business (sales by agents, payroll, etc., or even the entire business. The company can get access to a large category of cloud-based software, including accounting software. Cloud solutions are especially recommended for small companies that do not have enough financial resources to invest in the IT infrastructure and in expensive accounting software. However, a special attention is required in the case of sensitive data, which should not be placed in a public cloud. All these aspects need to be discussed with the students, who should acquire the qualifications needed for operating with cloud applications. Our paper considers all the above issues regarding cloud computing for accountants and suggests some possibilities to approach these topics with the students.

  5. Objective and subjective sleep quality

    DEFF Research Database (Denmark)

    Baandrup, Lone; Glenthøj, Birte Yding; Jennum, Poul Jørgen

    2016-01-01

    and subjective sleep quality during benzodiazepine discontinuation and whether sleep variables were associated with benzodiazepine withdrawal. Eligible patients included adults with a diagnosis of schizophrenia, schizoaffective disorder, or bipolar disorder and long-term use of benzodiazepines in combination...

  6. Body mass index and subjective well-being in young adults: a twin population study

    OpenAIRE

    Linna, Milla S; Kaprio, Jaakko; Raevuori, Anu; Sihvola, Elina; Keski-Rahkonen, Anna; Rissanen, Aila

    2013-01-01

    Background Body mass index (BMI) is associated with subjective well-being. Higher BMI is believed to be related with lower well-being. However, the association may not be linear. Therefore, we investigated whether a nonlinear (U-shaped) trend would better describe this relationship, and whether eating disorders might account for the association in young adults. Methods FinnTwin16 study evaluated multiple measures of subjective well-being, including life satisfaction, General Health Questionna...

  7. Student Academic Performance in Undergraduate Managerial-Accounting Courses

    Science.gov (United States)

    Al-Twaijry, Abdulrahman Ali

    2010-01-01

    The author's purpose was to identify potential factors possibly affecting student performance in three sequential management-accounting courses: Managerial Accounting (MA), Cost Accounting (CA), and Advanced Managerial Accounting (AMA) within the Saudi Arabian context. The sample, which was used to test the developed hypotheses, included 312…

  8. 76 FR 28193 - Amendments to Material Control and Accounting Regulations

    Science.gov (United States)

    2011-05-16

    ...] Amendments to Material Control and Accounting Regulations AGENCY: Nuclear Regulatory Commission. ACTION... amendments to the material control and accounting (MC&A) regulations. These regulations apply to NRC... ``accounting,'' and thus does not fully describe the accounting aspects that MC&A programs must include...

  9. 30 CFR 220.010 - NPSL capital account.

    Science.gov (United States)

    2010-07-01

    ... 30 Mineral Resources 2 2010-07-01 2010-07-01 false NPSL capital account. 220.010 Section 220.010... § 220.010 NPSL capital account. (a) For each NPSL tract, an NPSL capital account shall be established and maintained by the lessee for NPSL operations. The NPSL capital account shall include debit entries...

  10. 18 CFR 367.9010 - Account 901, Supervision.

    Science.gov (United States)

    2010-04-01

    ... ACT Operation and Maintenance Expense Chart of Accounts § 367.9010 Account 901, Supervision. This account must include the cost of labor and expenses incurred in the general direction and supervision of customer accounting and collecting activities. Direct supervision of a specific activity must be charged to...

  11. Decentralisation, managerialism and accountability:

    DEFF Research Database (Denmark)

    Robinson, Sarah

    2015-01-01

    Educational reforms have largely been analysed from the perspective of the effects on students, teachers and schools, their practices and performance. While there is also a large body of literature that draws on the rhetoric and discourses found in policy documents, there has been little attention...... on the people inside an Australian state education administration during the time when the organisation was being restructured. It examines how decentralisation, managerialism and accountability result in the loss of professional expertise. This study contributes to the literature on the neo...

  12. Individual education account

    Directory of Open Access Journals (Sweden)

    Peter Beltram

    2001-12-01

    Full Text Available The individual education account (IEA is an instrument for expanding education assets. In comparison with developed countries the level of education assets in Slovenia is lower. This instrument is one of the measures by means of which the state can stimulate the adults' demand for education. lEA is based on four pillars: inclusion or participation, autonomy and responsibility, simplicity and adaptability. By means of lEA the state would introduce an efficient mechanism for encouraging education of the less educated population.

  13. Improving School Accountability Measures

    OpenAIRE

    Thomas J. Kane; Douglas O. Staiger

    2001-01-01

    A growing number of states are using annual school-level test scores as part of their school accountability systems. We highlight an under-appreciated weakness of that approach the imprecision of school-level test score means -- and propose a method for better discerning signal from noise in annual school report cards. For an elementary school of average size in North Carolina, we estimate that 28 percent of the variance in 5th grade reading scores is due to sampling variation and about 10 pe...

  14. ENVIRONMENTAL FINANCIAL ACCOUNTING

    Directory of Open Access Journals (Sweden)

    Oana MIHAI

    2006-01-01

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

  15. Total quality accounting

    Directory of Open Access Journals (Sweden)

    Andrijašević Maja

    2008-01-01

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

  16. Automated nuclear materials accounting

    International Nuclear Information System (INIS)

    Pacak, P.; Moravec, J.

    1982-01-01

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

  17. Demonstrating marketing accountability.

    Science.gov (United States)

    Gombeski, William R; Britt, Jason; Taylor, Jan; Riggs, Karen; Wray, Tanya; Adkins, Wanda; Springate, Suzanne

    2008-01-01

    Pressure on health care marketers to demonstrate effectiveness of their strategies and show their contribution to organizational goals is growing. A seven-tiered model based on the concepts of structure (having the right people, systems), process (doing the right things in the right way), and outcomes (results) is discussed. Examples of measures for each tier are provided and the benefits of using the model as a tool for measuring, organizing, tracking, and communicating appropriate information are provided. The model also provides a framework for helping management understand marketing's value and can serve as a vehicle for demonstrating marketing accountability.

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

    Science.gov (United States)

    Machera, Robert P.; Machera, Precious C.

    2017-01-01

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

  19. Sensibility and Subjectivity: Levinas’ Traumatic Subject

    Directory of Open Access Journals (Sweden)

    Rashmika Pandya

    2011-02-01

    Full Text Available The importance of Levinas’ notions of sensibility and subjectivity are evident in the revision of phenomenological method by current phenomenologists such as Jean-Luc Marion and Michel Henry. The criticisms of key tenants of classical phenomenology, intentionality and reduction, are of a particular note. However, there are problems with Levinas’ characterization of subjectivity as essentially sensible. In “Totality and Infinity” and “Otherwise than Being”, Levinas criticizes and recasts a traditional notion of subjectivity, particularly the notion of the subject as the first and foremost rational subject. The subject in Levinas’ works is characterized more by its sensibility and affectedness than by its capacity to reason or affect its world. Levinas ties rationality to economy and suggests an alternative notion of reason that leads to his analysis of the ethical relation as the face-to-face encounter. The ‘origin’ of the social relation is located not in our capacity to know but rather in a sensibility that is diametrically opposed to the reason understood as economy. I argue that the opposition in Levinas’ thought between reason and sensibility is problematic and essentially leads to a self-conflicted subject. In fact, it would seem that violence characterizes the subject’s self-relation and, thus, is also inscribed at the base of the social relation. Rather than overcoming a problematic tendency to dualistic thought in philosophy Levinas merely reverses traditional hierarchies of reason/emotion, subject/object and self/other. 

  20. 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.

  1. 14 CFR 330.37 - Are carriers which participate in this program subject to audit?

    Science.gov (United States)

    2010-01-01

    ... retain are also subject to audit. (b) Except as provided in paragraph (d) of this section, before you are... the core requirements for the independent public accountant's review: (1) Determine that the earnings... the carrier or the financial statements included in the carrier's Securities and Exchange Commission...

  2. Accountability em listas abertas

    Directory of Open Access Journals (Sweden)

    Luis Felipe Miguel

    2010-10-01

    Full Text Available O artigo discute criticamente a percepção, corrente em estudos sobre o sistema eleitoral brasileiro, de que a representação proporcional com listas abertas é um obstáculo à efetivação da accountability. Tal percepção está, em grande medida, baseada em visões equivocadas sobre a natureza do vínculo eleitoral no Brasil e o sentido da accountability, vista como uma relação entre o eleitor e seu candidato e não entre os constituintes e os representantes. O foco nas deficiências do sistema eleitoral, por outro lado, leva a ofuscar outros aspectos mais importantes para o aprimoramento da representação, relacionados à democratização da informação e ao fortalecimento da sociedade civil. Mesmo os problemas identificados nas listas abertas são melhor enfrentados com a ampliação do debate público e o fortalecimento da sociedade civil, que permitiria aos eleitores aproveitar de forma mais consistente as oportunidade de escolha que lhe são oferecidas, mais amplas do que em outros sistemas eleitorais.

  3. Child-responsive Accountability: Lessons from social accountability

    OpenAIRE

    Lena Thu Phuong Nguyen

    2013-01-01

    This paper links the concept and practice of accountability with child rights, by asking: (1) What accountability means when children are the rights holders, and whose role is it to exact that accountability? (2) What are the assumptions underpinning social accountability, and how can they be revised from the child-rights perspective? (3) How do social and political dynamics at community and national levels, often not linked to child rights issues, shape accountability outcomes? The paper is ...

  4. Environmental Accounting – A New Challenge for the Accounting System

    OpenAIRE

    Hajnalka Ván

    2012-01-01

    The appearance of environmental problems impacts every area of science globally, as a result, accounting has to answer these challenges as well, one way of which is environmental accounting. The main aim of the study is explore the roots and the tendencies of the development of environmental accounting. In addition, environmental accounting will also be discussed in terms of its relevance to supplementing the traditional accounting system, which topic will be concluded with an outlook on Hung...

  5. Role of Management Accounting in Accounting in General

    OpenAIRE

    Oleksandr Panadiy

    2015-01-01

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

  6. Analysis of Accounting Programmes Used in Communal Accountancy

    OpenAIRE

    KANOVOVÁ, Lucie

    2013-01-01

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

  7. Impasse of the 21st century accountants: Need for ethical revolution, enforcement of accounting guidelines and discipline

    Directory of Open Access Journals (Sweden)

    Patrick Amaechi Egbunike

    2017-06-01

    Full Text Available Ethical uprising, enforcement of accounting guidelines and discipline by statutory accounting body is an issue of concern that need to be uphold due to the succession of corporate scandals that took place in Nigeria and the world over, thereby undermining the image of the accountancy profession. These corporate scandals in no doubt challenged the credibility of financial statements, auditing and corporate governance practices for which accountants are directly linked with. In this paper, we examined the impasse of the 21st century accountants and the need for ethical revolution, enforcement of accounting guidelines and discipline by statutory accounting body for erring accountants. Several impasses facing the 21st century accountants were identified such as expectation gap (resulting to loss of public confidence in the profession, falsifying financial statements and engaging in ‘negative accounting’ among others. Questionnaire was administered to three (3 classes of respondents (investors, auditors and accounting regulatory bodies and the data obtained were subjected to Pearson Product Moment Correlation. The study found that the impasse facing the 21st century accountants can be repealed via ethical revolution, enforcement of accounting guidelines and discipline by statutory accounting body for erring accountants. Owing to the above findings, we proposed that the accounting regulatory bodies and the government should sanction accountants and firms engaged in unscrupulous accounting practices as well as revoking the licenses of professional accountants that precipitate such actions. As a matter of fact, seminars and workshop on issues relating to ethics and accounting guidelines should be organized for professional accountants. Also, code of professional conducts should be strictly enforced on all professional accountants by the regulatory body. It is our candid believe that if these recommendations are fully implemented, it will go a long

  8. Preverbal subjects in null subject languages are not necessarily dislocated

    Directory of Open Access Journals (Sweden)

    João Costa

    2002-12-01

    Full Text Available In recent work on null subject languages it has been claimed that preverbal subjects are always (clitic-left dislocated. In this paper, we argue against this claim, on the grounds of empirical evidence from European Portuguese concerning agreement facts, asymmetries between preverbal subjects and clitic-left dislocated XPs with respect to minimality effects, the existence of languages with a mixed system (null expletive subjects and full referential ones, language acquisition data, the behavior of negative QPs and interpretation facts, and propose a non-uniform analysis of preverbal subjects and clitic-left dislocated XPs that derives their topic interpretation from a predication rule stated configurationally (section 2. Our account of the SVO and VSO orders displayed in European Portuguese relies on a specific formulation of the EPP parameter, on the locality constraint Attract Closest X and on the independently motivated claim that V-movement targets T in European Portuguese (section 3. Under our analysis, the computational system generates equally economical SVO and VSO derivations and discourse considerations, at the appropriate interface, rule out the unfelicitous ones.

  9. Inter-relationships between objective and subjective measures of the residential environment among urban African American women.

    Science.gov (United States)

    Sealy-Jefferson, Shawnita; Messer, Lynne; Slaughter-Acey, Jaime; Misra, Dawn P

    2017-03-01

    The inter-relationships between objective (census based) and subjective (resident reported) measures of the residential environment is understudied in African American (AA) populations. Using data from the Life Influences on Fetal Environments Study (2009-2011; n = 1387) of AA women, we quantified the area-level variation in subjective reports of residential healthy food availability, walkability, safety, and disorder that can be accounted for with an objective neighborhood disadvantage index (NDI). Two-level generalized linear models estimated associations between objective and subjective measures of the residential environment, accounting for individual-level covariates. In unconditional models, intraclass correlation coefficients for block-group variance in subjective reports ranged from 11% (healthy food availability) to 30% (safety). Models accounting for the NDI (vs. both NDI and individual-level covariates) accounted for more variance in healthy food availability (23% vs. 8%) and social disorder (40% vs. 38%). The NDI and individual-level variables accounted for 39% and 51% of the area-level variation in walkability and safety, respectively. Associations between subjective and objective measures of the residential environment were significant and in the expected direction. Future studies on neighborhood effects on health, especially among AAs, should include a wide range of residential environment measures, including subjective, objective, and spatial contextual variables. Copyright © 2016 Elsevier Inc. All rights reserved.

  10. Greenhouse gas accounting and waste management.

    Science.gov (United States)

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

    2009-11-01

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

  11. The Dynamics of Terms in Accounting

    DEFF Research Database (Denmark)

    Fuertes-Olivera, Pedro A.; Nielsen, Sandro

    2011-01-01

    . However, an analysis of online dictionaries shows that these cannot cope with the dynamic nature of accounting terminology. We discuss a network of internet dictionaries in English, Danish, and Spanish that was compiled using the functional approach to specialised lexicography. We show how terminologists...... can work in subject fields where culture and context play a key role in the development of nationally accepted and internationally recommended terms, and propose ways to remedy deficiencies identified in the dictionaries examined. Finally, we discuss strategies for translating English metaphorical...... terms into Spanish assuming that bilingual accounting dictionaries should use conceptually similar terms in both source and target languages....

  12. Management accounting and its place in the accounting system

    Directory of Open Access Journals (Sweden)

    Aneliya Galinova

    2017-05-01

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

  13. PERCEPTION OF UNDERGRADUATE ACCOUNTANCY STUDENTS IN SALVADOR (BA ABOUT RELEVANT ACCOUNTING THEORY CONCEPTS

    Directory of Open Access Journals (Sweden)

    Adriano Leal Bruni

    2012-06-01

    Full Text Available Mastering basic Accountancy concepts appropriately and analyzing their characteristics are essential for the development of Accounting Theory. The financial decision making process requires knowledge on adequate economic values, which Accounting users are increasingly demanding. The aim of this research was to ascertain the understanding of some terms explored in the context of the subject Accounting Theory, such as assets, liabilities, goodwill, revenues, expenses, gains and losses. A sample was investigated, comprising 591 students enrolled in Accountancy programs who had already taken the subject Accounting Theory at higher education institutions (HEI located in the city of Salvador (BA, Brazil. Logistic regression analysis of the results indicates that the relation between student performance and the teacher’s degree is more significant than the relation between student performance and type of HEI. In general, however, superficial concepts on the topics addressed in this study were cited at all levels. The results generally disclosed errors in the understanding of relevant accounting concepts for students’ education, mainly reflecting an outdated, or at least conservative view. When compared per type of education institution, the results indicate that students from public institutions better master the concepts considered in this study. The understanding improves further when the teacher’s degree evolves from specialist to M.Sc. and Ph.D.

  14. Accounting Scandals versus "Tax Haven"

    OpenAIRE

    Maria Madalina Voinea

    2015-01-01

    Accounting is the art of recording transactions in the best way possible so as to allow the reader to conclude that it is necessary to set rules. These guidelines are generally called accounting policies. Complexity of accounting policies allowed companies to change their accounting principles for their benefit. This made it impossible comparison between the financial statements of companies In order to avoid the above and to have a harmonised accounting principle, Standards needed to be set ...

  15. SOME INSIGHTS REGARDING CREATIVE ACCOUNTING IN ROMANIAN ACCOUNTING ENVIRONMENT - REGULATORS, FINANCIAL AUDITORS AND PROFESSIONAL BODIES OPINION

    Directory of Open Access Journals (Sweden)

    Grosanu Adrian

    2011-07-01

    Full Text Available This empirical study reports the results of a survey designed to explore the existence and magnitude of creative accounting practices in the Romanian accounting environment using as a reference point the opinion of some of the top representative accounting professionals like: financial auditors, regulators and professional bodies representatives of the Chamber of Financial Auditors of Romania and also representative of the Body of Expert and Licensed Accountants of Romania. Since the existence of creative accounting practices are connected in accounting with issues of vulnerability and in some cases panic getting to know its magnitude can be regarded of higher importance. In this respect we were interested to see if our respondents can document its existence and magnitude based on their experience. In order to achieve this goal our methodology employed neutral and direct interviews based on closed questions questionnaire. The results of our empirical study documented that the credibility of accounting profession in the Romanian accounting environment is not affected by items like creative accounting since all our respondents asserted that is not facile to employ creative accounting schemes in the practice of accounting. One particular question was concerned about the ease of detection of creative accounting practices. In this respect we interrogated our respondents and all had similar opinions that in order to detect those practice skilled professionals are needed and more than that the desire to engage in this demarche since it is not specified particularly in the law.When it comes to creative accounting schemes that our respondents could identify in their day to day work they shared similar views: items like profit overstatement and profit undervaluation, income tax and leasing can be included frequently in those schemes. On the other hand practices of creative accounting that include goodwill, provisions and developments costs are not found

  16. Seeing the psychiatrist: an autoethnographic account.

    Science.gov (United States)

    Burnard, P

    2007-12-01

    Autoethnography is a fairly recent approach to ethnography and one in which the writer becomes the 'subject' of the study. It remains an approach under question until more has been done in the field. In this account, I describe attending an interview with a psychiatrist, as a patient. I map out the process I encountered and offer, alongside the map, various critical and reflective comments. I offer a summary of my 'findings' and close with a critical evaluation both of the method and of the paper. Findings included: a comfortable and comforting 'setting up' of the interview; a sense of moving into the 'patient role'; a clear indication of how the interview would proceed; and empathic manner on the part of the psychiatrist and a sound process of follow-through with my general practitioner. In the critique section, I try to answer the question as to whether or not authoethnography is self-indulgent and the degree to which it can or cannot help others in understanding mental health issues. I remain uncertain about both the method and its value. In the end, it is probably for the reader to answer these questions.

  17. FERC perspectives on nuclear fuel accounting issues

    International Nuclear Information System (INIS)

    McDanal, M.W.

    1986-01-01

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

  18. Monolingual accounting dictionaries for EFL text production

    DEFF Research Database (Denmark)

    Nielsen, Sandro

    2006-01-01

    Monolingual accounting dictionaries are important for producing financial reporting texts in English in an international setting, because of the lack of specialised bilingual dictionaries. As the intended user groups have different factual and linguistic competences, they require specific types...... of information. By identifying and analysing the users' factual and linguistic competences, user needs, use-situations and the stages involved in producing accounting texts in English as a foreign language, lexicographers will have a sound basis for designing the optimal English accounting dictionary for EFL...... text production. The monolingual accounting dictionary needs to include information about UK, US and international accounting terms, their grammatical properties, their potential for being combined with other words in collocations, phrases and sentences in order to meet user requirements. Data items...

  19. Monolingual Accounting Dictionaries for EFL Text Production

    DEFF Research Database (Denmark)

    Nielsen, Sandro

    2009-01-01

    Monolingual accounting dictionaries are important for producing financial reporting texts in English in an international setting, because of the lack of specialised bilingual dictionaries. As the intended user groups have different factual and linguistic competences, they require specific types...... of information. By identifying and analysing the users' factual and linguistic competences, user needs, use-situations and the stages involved in producing accounting texts in English as a foreign language, lexicographers will have a sound basis for designing the optimal English accounting dictionary for EFL...... text production. The monolingual accounting dictionary needs to include information about UK, US and international accounting terms, their grammatical properties, their potential for being combined with other words in collocations, phrases and sentences in order to meet user requirements. Data items...

  20. ACCOUNTING ESTIMATION OF LIABILITIES OF ENVIRONMENTAL ACTIVITY

    Directory of Open Access Journals (Sweden)

    D. Ulianova

    2014-12-01

    Full Text Available Environmental protection is one of the main stream in business development.The purpose of this research is to identify how company should account their environmental liability. The article consists of National Accounting Standards or International Accounting Standard Company analyses as both can be used in Ukraine. This article describes options for environmental liability accounting. On the one hand, company can identify environmental liability, and book it on below-line balance account. It is called contingent liability in that case. On the other hand, such liability can be considered as object for provisions. The second option means that company not only identify its environmental liability, but also will step to step create essential amount for environmental management. Also such allocation can be included into expenses. In that way company divide potential losses between periods and secure company from the big one in some recognized period. Sometimes such outstanding liabilities can lead to bankruptcy because of huge amounts.

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

    Science.gov (United States)

    Pflueger, Dane

    2015-04-23

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

  2. Accounting Education Approach in the Context of New Turkish Commercial Code and Turkish Accounting Standards

    Directory of Open Access Journals (Sweden)

    Cevdet Kızıl

    2014-08-01

    Full Text Available The aim of this article is to investigate the impact of new Turkish commercial code and Turkish accounting standards on accounting education. This study takes advantage of the survey method for gathering information and running the research analysis. For this purpose, questionnaire forms are distributed to university students personally and via the internet.This paper includes significant research questions such as “Are accounting academicians informed and knowledgeable on new Turkish commercial code and Turkish accounting standards?”, “Do accounting academicians integrate new Turkish commercial code and Turkish accounting standards to their lectures?”, “How does modern accounting education methodology and technology coincides with the teaching of new Turkish commercial code and Turkish accounting standards?”, “Do universities offer mandatory and elective courses which cover the new Turkish commercial code and Turkish accounting standards?” and “If such courses are offered, what are their names, percentage in the curriculum and degree of coverage?”Research contributes to the literature in several ways. Firstly, new Turkish commercial code and Turkish accounting standards are current significant topics for the accounting profession. Furthermore, the accounting education provides a basis for the implementations in public and private sector. Besides, one of the intentions of new Turkish commercial code and Turkish accounting standards is to foster transparency. That is definitely a critical concept also in terms of mergers, acquisitions and investments. Stakeholders of today’s business world such as investors, shareholders, entrepreneurs, auditors and government are in need of more standardized global accounting principles Thus, revision and redesigning of accounting educations plays an important role. Emphasized points also clearly prove the necessity and functionality of this research.

  3. Accounting Education Approach in the Context of New Turkish Commercial Code and Turkish Accounting Standards

    OpenAIRE

    Cevdet Kızıl; Ayşe Tansel Çetin; Ahmed Bulunmaz

    2014-01-01

    The aim of this article is to investigate the impact of new Turkish commercial code and Turkish accounting standards on accounting education. This study takes advantage of the survey method for gathering information and running the research analysis. For this purpose, questionnaire forms are distributed to university students personally and via the internet.This paper includes significant research questions such as “Are accounting academicians informed and knowledgeable on new Turkish commerc...

  4. Strategic Management Accounting Development during Last 30 Years

    OpenAIRE

    Šoljaková, Libuše

    2012-01-01

    This paper analyses some reasons why strategic management accounting was not widely accepted. After initial boom of strategic management accounting there is stagnation in recent year. Application of strategic management accounting in practice does not exceed pilot case study. Strategic management accounting lessons are not commonly included in educational programs. Finally researches on strategic management accounting have only limited results. Paper is based on literature review and empirica...

  5. 76 FR 81295 - Cost Accounting Standards: Cost Accounting Standards 412 and 413-Cost Accounting Standards...

    Science.gov (United States)

    2011-12-27

    ... Federal Procurement Policy 48 CFR Part 9904 Cost Accounting Standards: Cost Accounting Standards 412 and 413--Cost Accounting Standards Pension Harmonization Rule; Final Rule #0;#0;Federal Register / Vol. 76... MANAGEMENT AND BUDGET Office of Federal Procurement Policy 48 CFR Part 9904 Cost Accounting Standards: Cost...

  6. Addressing Ethical Matters in Ukrainian Accounting Practice

    Directory of Open Access Journals (Sweden)

    Yurii Zhatkin

    2017-10-01

    Full Text Available Nowadays professional ethics is rapidly gaining its importance all over the world in general and in accounting ethics, in particular. Financial scandals have shifted the focus from the technical competence of accounting professionals to their ethical behavior. Recent developments and changes have made the code of ethics a vital tool to maintain the reputation of the accounting profession, however, little is known about the recent developments in this field in the transition economy of Ukraine. The aim of the research is to reveal the opinions on professional accounting ethics among Ukrainian professionals and to identify the adherence to ethical behavior and prevalence of ethical issues in accounting practices in Ukraine. The authors conducted a survey in the form of questionnaire among the target audience of professional accountants in both private and public organizations. The results have shown that while the general opinion of the respondents on the present level of accounting ethics in Ukraine is low, they are well aware of the Code of Ethics for Professional Accountants, its main principles and their importance. The study also indicated that professional ethics should be included into the HEIs curriculum and definitely deserves more attention from the public side.

  7. 75 FR 9437 - Acxiom Corporation, Including Workers Whose Wages Are Reported Through May and Spey Information...

    Science.gov (United States)

    2010-03-02

    ... subject firm had their wages reported under a separated unemployment insurance (UI) tax account through... communication and training, resource coordination and security compliance services from India. The amended...

  8. EUROPEAN ACCOUNTING REGULATION - HISTORY AND PERSPECTIVES

    Directory of Open Access Journals (Sweden)

    Mariana Farcas

    2014-07-01

    Full Text Available The first directive regarding the financial reporting at the level of European Union is published in 1978 (The Fourth Directive and whereas its content does not refer to the group companies, this directive was supplemented by another directive (The Seventh Directive published in 1983. The two directives regulate in parallel the issues concerning the preparing of the annual financial statements of individual companies, respectively of the group companies. Since 2008 have begun to take shape the point of views regarding the need of the development and publication of some regulations to simplify and to reduce the administrative burdens of the companies, including on the issue of financial reporting. The steps in the direction of simplification of the regulation in accounting area have resulted in June 2013 in The 34th Directive regarding the annual financial statements, the consolidated financial statements and the related reports of certain types of companies. As a member of the European Union, Romania must take into account the implementation of the European legislation in all areas, including in the field of accounting. In this respect, The Fourth Directive regarding the annual accounts of certain types of companies and The Seventh Directive regarding the consolidated accounts have been transposed into Romanian legislation since 2006 through OMFP 1752/2005 when the Romanian accounting regulations have become in accordance to the European directives and not only harmonized with these, and OMFP 3055/2009 brings additional information concerning the rules relating to the consolidation of accounts.

  9. The Agency's accounts for 1968

    International Nuclear Information System (INIS)

    1969-08-01

    * contributions to the 1966 Supplemental Appropriation and the 1968 Regular Budget, and advances to the Working Capital Fund as at 31 December 1968 D. Voluntary contributions pledged and paid by Member States to the General Fund for 1968 as at 31 December 1968 E. Shares of Member States in the 1967 cash surplus to be surrendered in 1970 F. Data in support of the report by the Director General on the Agency's accounts for 1968: 1. Statement of annual appropriations, total obligations, disbursements, unliquidated obligations as at 31 December, and budgetary savings, by years 1958-1968 inclusive 2. Statement of assessed contributions received during year of assessment compared with total payments and outstanding balances as at 31 December, by years 1958-1968 inclusive 3. Statement of annual assessments on Member States, showing payments by years and outstanding contx f c>utions receivable as at 31 December 1968 4. Statement of cumulative assessments on Member States, showing cumulative payments and unpaid balances and percentage relationships to total assessments as at 31 December each year, 1958-1968 inclusive 5. Statement of 1967 unliquidated obligations carried forward on 31 December 1967 showing expenditures and savings during 1968 and the balance carried forward to 1969 6. Statement of unliquidated obligations carried forward at the end of each year, 1959-1968 inclusive, showing the appropriation Sections to which major amounts relate, and the percentage of the total appropriation represented by unliquidated obligations at the end of each year 7. Statement of miscellaneous income in 1968 compared with budget estimates 8. Statement of financial contributions received towards the cost of conferences, symposia and seminars held in 1968 9. Statement of fixed assets as at 31 December 1968 showing locations and value at cost 10. Statement of expendable and other supplies on hand as at 31 December 1968 G. Resources available to the Agency during 1968 including contributions in cash

  10. A partnership approach to learning about accountability.

    Science.gov (United States)

    Plant, Nigel; Pitt, Richard; Troke, Ben

    Clinicians and healthcare providers are frequently reminded that they are 'accountable' practitioners - but what is the definition of accountability, and how does it apply in a practical and legal context? To clarify these issues, the University of Nottingham School of Nursing has formed a partnership with Browne Jacobson Solicitors. Together they have developed a 7-stage training programme for nursing students which covers the key aspects of accountability, including ethical concepts, the law of negligence, and scenario-based training on being called as a witness in an investigation. This article introduces the implications of accountability and describes the structure and syllabus of the programme, including participants' feedback on the benefits of the experience.

  11. Report and accounts 1992

    International Nuclear Information System (INIS)

    1992-01-01

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

  12. NASA Accountability Report

    Science.gov (United States)

    1997-01-01

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

  13. Including Performance Assessments in Accountability Systems: A Review of Scale-Up Efforts

    Science.gov (United States)

    Tung, Rosann

    2010-01-01

    The purpose of this literature and field review is to understand previous efforts at scaling up performance assessments for use across districts and states. Performance assessments benefit students and teachers by providing more opportunities for students to demonstrate their knowledge and complex skills, by providing teachers with better…

  14. Enhancing the Accounting Major with Online Learning

    Directory of Open Access Journals (Sweden)

    Hershey Friedman Ph.D

    2013-07-01

    Full Text Available Accounting majors who wish to be successful in life must learn to acquire knowledge using all kinds of platforms. The belief that the only way people can learn is by classroom instruction is not supported by research. The authors show how online learning is an important tool for achieving the various goals of accounting education that should include creativity, collaboration, communication, critical thinking and problem solving. The authors conclude that the optimal method to teach accounting is by combining face-to-face learning with on-line learning.

  15. Education in Accounting Using an Interactive System

    Directory of Open Access Journals (Sweden)

    Bogdan Patrut

    2010-04-01

    Full Text Available This paper represents a summary of a research report and the results of developing an educational software, including a multi-agent system for teaching accounting bases and financial accounting. The paper describes the structure of the multi-agent system, defined as a complex network of s-agents. Each s-agent contains 6 pedagogical agents and a coordinator agent. We havedefined a new architecture (BeSGOTE that extends the BDI architecture for intelligent agents and we have defined a mixing-up relation among the accounts, presenting the way in which it can be used for testing students.

  16. Global Account Management : The art of managing international key accounts

    OpenAIRE

    Weber, Sebastian

    2012-01-01

    This bachelor thesis aims at analyzing Global Account Management as an instrument for handling global business-to-business relationships between supplier and buyer. The challenges and critical success factors within Global Account Management should underline the complexity of global deals between global corporations. A deeper inside into the organizational structures identifies the background of the obstacles for Global Account Managers. The most relevant barriers in Global Account Management...

  17. A Concept of Accounting Quality from Accounting Harmonisation Perspective

    OpenAIRE

    Legenzova, R

    2016-01-01

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

  18. Sensemaking in Interpretive Management Accounting Research: Constructing a Credible Account

    Directory of Open Access Journals (Sweden)

    Siti-Nabiha Abdul-Khalid PhD

    2009-03-01

    Full Text Available As noted by several authors, field research has a craft-like element that makes it difficult for researchers to textualize the process of analyzing data. However, discussing our practices in field research could lead to the emergence of a more critical and self-reflective craft. With this objective, the author discusses the process of interpreting qualitative data from a 5-year longitudinal study on management accounting change in an Asian multinational company. The paper also includes a discussion of the institutional theories underpinning this research, which are used in the explanation of the data. Hence, this article elucidates the journey of moving from the “tape,” or the data, to the final written text.

  19. Accounting Practice and Intelligent Technologies

    Directory of Open Access Journals (Sweden)

    Daniela Postolache (Males

    2012-12-01

    Full Text Available was to determine how intelligent technologies can support accounting practice. Our research allowed for establishment of accounting information intelligent systems typology and for placement of these solutions in the sphere of artificial intelligence applications. It is underlined the intelligent technologies contribution to improve accounting processes and activities, in a qualitative approach, from the hermeneutic perspective. The results of our research are useful for researchers in the fields of applied accounting, intelligent systems for accounting, information technology management. Also, our study is useful in the activity of accounting experts, given the presentation of new technologies used in their area of interest.

  20. Social accounting and social audit in the UK

    DEFF Research Database (Denmark)

    Spear, Roger

    2010-01-01

    There are many different types of evaluation. But evaluative frameworks are becoming increasingly elaborated: accountancy frameworks to include social/environmental accounting; public sector priorities now objectified and measurable with advent of NPM. Thus social economy organisations...

  1. Education of the Professional Accountant: An Empirical Study.

    Science.gov (United States)

    Kapoor, M. Rai; Chan, K. Hung

    1985-01-01

    A literature review and survey of accounting educators and practitioners suggest that undergraduate accounting programs in Canada should include more general education and place greater emphasis on English language and composition than at present. (MSE)

  2. 18 CFR 367.2440 - Account 244, Derivative instrument liabilities.

    Science.gov (United States)

    2010-04-01

    ..., Derivative instrument liabilities. This account must include the change in the fair value of all derivative instrument liabilities not designated as cash flow or fair value hedges. Account 426.5, Other deductions... the fair value of the derivative instrument. ...

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

    Science.gov (United States)

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

    2016-01-01

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

  4. Accountability after Structural Disaggregation: Comparing Agency Accountability Arrangements

    NARCIS (Netherlands)

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

    2015-01-01

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

  5. Continuous theta burst stimulation of angular gyrus reduces subjective recollection.

    Directory of Open Access Journals (Sweden)

    Yasemin Yazar

    Full Text Available The contribution of lateral parietal regions such as the angular gyrus to human episodic memory has been the subject of much debate following widespread observations of left parietal activity in healthy volunteers during functional neuroimaging studies of memory retrieval. Patients with lateral parietal lesions are not amnesic, but recent evidence indicates that their memory abilities may not be entirely preserved. Whereas recollection appears intact when objective measures such as source accuracy are used, patients often exhibit reduced subjective confidence in their accurate recollections. When asked to recall autobiographical memories, they may produce spontaneous narratives that lack richness and specificity, but can remember specific details when prompted. Two distinct theoretical accounts have been proposed to explain these results: that the patients have a deficit in the bottom-up capturing of attention by retrieval output, or that they have an impairment in the subjective experience of recollection. The present study aimed to differentiate between these accounts using continuous theta burst stimulation (cTBS in healthy participants to disrupt function of specific left parietal subregions, including angular gyrus. Inconsistent with predictions of the attentional theory, angular gyrus cTBS did not result in greater impairment of free recall than cued recall. Supporting predictions of the subjective recollection account, temporary disruption of angular gyrus was associated with highly accurate source recollection accuracy but a selective reduction in participants' rated source confidence. The findings are consistent with a role for angular gyrus in the integration of memory features into a conscious representation that enables the subjective experience of remembering.

  6. Republic of Tunisia : Accounting and Auditing

    OpenAIRE

    World Bank

    2006-01-01

    This report provides an assessment of accounting, financial reporting, and auditing requirements and practices within the enterprise and financial sectors in Tunisia. The analysis of practices is based among others on the review of a sample of 16 financial statements prepared in accordance with Tunisian accounting standards, including 6 listed enterprise sector companies, 3 listed credit institutions and 3 insurance undertakings (of which 2 are listed). The assessment uses International Finan...

  7. Report and accounts 1990-91

    International Nuclear Information System (INIS)

    1991-01-01

    Corporate information from Nuclear Electric is provided in this report and accounts 1990-91, the first full year of Nuclear Electric's operation. The Chairman's report is presented first then there is a review of the year. This overviews financial performance, production, health and safety, commercial aspects, finance, construction (of Sizewell-B station), environmental and corporate affairs. A statistical summary - also available separately and indexed separately - is included. The Directors' report, financial statements and detailed accounts complete this report. (UK)

  8. Annual report and accounts 1989/90

    International Nuclear Information System (INIS)

    1990-01-01

    The Annual Report and Accounts starts with the years' highlights followed by the Chairman's Review and Chief Executive and Company Reviews. After a general introduction to BNFL's: operations several aspects are looked at in rather more detail; fuel and engineering, reprocessing, technical and planning and corporate affairs including public relations and personnel. The Directors' and Auditors' reports come next, then the accounts with relevant balance sheets and financial statistics. (UK)

  9. Public service broadcasting: both free and accountable:

    OpenAIRE

    McQuail, Denis

    2003-01-01

    As public broadcasting in Europe has declined in relative terms in the overallsupply of television broadcasting, its activities have become more subject to scrutiny, both by regulatory authorities and by its competitors. The result is a threat of greater control and less genuine independence. In some countries, the price exacted for continuing financial support is increased accountability according to more narrowly defined criteria of performance. The central argument of this article is that ...

  10. CASH FLOW REPORTING AND CREATIVE ACCOUNTING

    Directory of Open Access Journals (Sweden)

    Negrea Laura Georgeta

    2011-12-01

    Full Text Available Within the wide field of creative accounting, the main preoccupation of researchers surrounded earnings management. The current study comes to acknowledge that creative cash flow may distort the assessment of financial performance and should therefore, become a subject of the same interest for analysts and investors, as earnings management is. In order to reach the objective proposed, there are two hypotheses formulated, to be validated within the research: H1: Creative accounting distorts cash flow reporting within the boundaries of current regulations. H2: Real activity manipulation alters significantly the operating cash flow. The steps followed were analyzing the accounting standard related to cash flow statement, IAS 7, in order to uncover issues not taken into account, or options of allocation provided for accountants, which could lead to opportunistic choices and lack of comparability. The relevant literature was reviewed, so as to identify the opinions of accounting and finance specialists related to this subject, the results of their scientific process. The final step was a synthesis of relevant results and observations, which lead to the acceptance of the hypothesis of the research. Moreover, several techniques were identified, both related to creative accounting and to real activity manipulation, influencing mainly the figure reflecting operating cash flow, and thus the image on the potential of business continuity. Main conclusions were that the techniques applied were within the limits set by the standard: opportunistic allocation of dividends and interest collected or paid misallocation of certain activities like sale of receivables, but mainly recording non-recurring events into the operating cash flow, without separate notes of information or adjustments. Real activity manipulation should also be considered as it is even more difficult to detect, unless analysis is also performed on notes to financial reports and the figures

  11. Accounting Policies Regarding Environmental Costs

    OpenAIRE

    Stanciu Ionela Cornelia; Rof Letiþia Maria

    2011-01-01

    The purpose of this article is to present certain aspects regarding the involvement of accounting in the environmental issues that a company may face, to also present environmental costs and the chance to reflect them through environmental accounting. The main objectives taken into account by the article were to define the concepts of environmental costs, and to describe how environmental management accounting may be useful in determining environmental costs. The scientific demarche is based ...

  12. DMFCA Model as a Possible Way to Detect Creative Accounting and Accounting Fraud in an Enterprise

    Directory of Open Access Journals (Sweden)

    Jindřiška Kouřilová

    2013-05-01

    Full Text Available The quality of reported accounting data as well as the quality and behaviour of their users influence the efficiency of an enterprise’s management. Its assessment could therefore be changed as well. To identify creative accounting and fraud, several methods and tools were used. In this paper we would like to present our proposal of the DMFCA (Detection model Material Flow Cost Accounting balance model based on environmental accounting and the MFCA (Material Flow Cost Accounting as its method. The following balance areas are included: material, financial and legislative. Using the analysis of strengths and weaknesses of the model, its possible use within a production and business company were assessed. Its possible usage to the detection of some creative accounting techniques was also assessed. The Model is developed in details for practical use and describing theoretical aspects.

  13. Material control and accountability orders

    International Nuclear Information System (INIS)

    Jewell, D.L.

    1988-01-01

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

  14. Annual report and accounts 1992

    International Nuclear Information System (INIS)

    1992-01-01

    SEEBOARD plc is the company which, since the privatization of the electricity supply industry in the United Kingdom, has undertaken the distribution and supply of electric power to consumers in south eastern England. The Chief Executive of the company in his review for 1992 reports a profit of Pound 91.5m from the distribution business and Pound 4.2m from the supply business; profits for the previous year were Pound 64.2m and Pound 7.2m respectively. Other businesses, which include the retailing of electrical goods, electrical contracting, and a joint venture with WilCorp UK Ltd. to market and supply natural gas in Southern England, contributed Pound 2m to the company profits. Details of the company's operations and principal activities are given in the report and the annual accounts are presented. (UK)

  15. Edging towards better accounting

    OpenAIRE

    Schumesch, Patrice

    2014-01-01

    The ACCA's International Public Sector Conference explored the direction of public sector reporting, and rebuilding public trust through improved financial reporting. Other speakers included Carla Moordy of Monitory UK, Zinga Venner of the World Bank, and Professor Michael Parker of Henley Business School.

  16. Detecting impossible changes in infancy: a three-system account

    Science.gov (United States)

    Wang, Su-hua; Baillargeon, Renée

    2012-01-01

    Can infants detect that an object has magically disappeared, broken apart or changed color while briefly hidden? Recent research suggests that infants detect some but not other ‘impossible’ changes; and that various contextual manipulations can induce infants to detect changes they would not otherwise detect. We present an account that includes three systems: a physical-reasoning, an object-tracking, and an object-representation system. What impossible changes infants detect depends on what object information is included in the physical-reasoning system; this information becomes subject to a principle of persistence, which states that objects can undergo no spontaneous or uncaused change. What contextual manipulations induce infants to detect impossible changes depends on complex interplays between the physical-reasoning system and the object-tracking and object-representation systems. PMID:18078778

  17. Substantiation of the Essence of Intangible Assets in Accounting

    OpenAIRE

    Beskosta Halyna M.

    2013-01-01

    Economic subjects in Ukraine started to use intangible assets in their financial and economic activity more often, but still less than in other countries of the world. One of the reasons is a difficulty in understanding the essence of an intangible asset as an object of accounting. The goal of the article is to identify the essence of intangible assets for accounting in accordance with regulatory documents on accounting of intangible assets. The article justifies essence of intangible assets,...

  18. 18 CFR 367.2160 - Account 216, Unappropriated retained earnings.

    Science.gov (United States)

    2010-04-01

    ... COMPANIES SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Proprietary Capital § 367.2160 Account 216, Unappropriated... ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY...

  19. 18 CFR 367.2150 - Account 215, Appropriated retained earnings.

    Science.gov (United States)

    2010-04-01

    ... COMPANIES SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Proprietary Capital § 367.2150 Account 215, Appropriated... ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY...

  20. Bureaucracy and Its Limits: Accountability and Rationality in Higher Education

    Science.gov (United States)

    Murphy, Mark

    2009-01-01

    Alongside debates concerning managerialism, marketisation and performativity, the question of accountability in higher education has come to the fore in recent commentary. Discussion of the subject has tended to be divided into two distinct camps. On the one hand, there are strong calls for more accountability to the public purse--a desire to…

  1. 38 CFR 36.4324 - Guaranty claims; subsequent accounting.

    Science.gov (United States)

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2010-07-01 2010-07-01 false Guaranty claims; subsequent accounting. 36.4324 Section 36.4324 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS... § 36.4324 Guaranty claims; subsequent accounting. (a) Subject to the limitation that the total amounts...

  2. Pre-service accounting teachers' attitudes to mathematics | Mkhize ...

    African Journals Online (AJOL)

    Mathematics proficiency has an acknowledged impact on students' accounting grades. Success in this core business subject is dependent on students' mathematical aptitude, attitude and type of secondary schooling. Our study investigated accounting students' attitudes to mathematics on domains of the ...

  3. The Effect of the Accounting and Business Curriculums on Creativity

    Science.gov (United States)

    Cheng, Ya-Yun; Chien, Chin-Chen; Wang, Shiow-Jen

    2016-01-01

    This study employs the Torrance Tests of Creative Thinking to investigate the effects of accounting and business curriculums on students' verbal and figurative creativity via the Solomon four-group design. The subjects are accounting and business administration students in Taiwan, where these two curriculums are similar to their counterparts in…

  4. 78 FR 20619 - Customer Account Registration and Maintenance

    Science.gov (United States)

    2013-04-05

    ... DEPARTMENT OF COMMERCE United States Patent and Trademark Office Customer Account Registration and... Customer Account Registration and Maintenance'' in the subject line of the message. Mail: Susan K. Fawcett... States Patent and Trademark Office (USPTO) seeks to launch ``MyUSPTO,'' an optional customer portal that...

  5. A subjective scheduler for subjective dedicated networks

    Science.gov (United States)

    Suherman; Fakhrizal, Said Reza; Al-Akaidi, Marwan

    2017-09-01

    Multiple access technique is one of important techniques within medium access layer in TCP/IP protocol stack. Each network technology implements the selected access method. Priority can be implemented in those methods to differentiate services. Some internet networks are dedicated for specific purpose. Education browsing or tutorial video accesses are preferred in a library hotspot, while entertainment and sport contents could be subjects of limitation. Current solution may use IP address filter or access list. This paper proposes subjective properties of users or applications are used for priority determination in multiple access techniques. The NS-2 simulator is employed to evaluate the method. A video surveillance network using WiMAX is chosen as the object. Subjective priority is implemented on WiMAX scheduler based on traffic properties. Three different traffic sources from monitoring video: palace, park, and market are evaluated. The proposed subjective scheduler prioritizes palace monitoring video that results better quality, xx dB than the later monitoring spots.

  6. Mental Accounting and Economic Behaviour

    NARCIS (Netherlands)

    Antonides, Gerrit; Ranyard, Rob

    2017-01-01

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

  7. Managerial accounting for transaction costs

    OpenAIRE

    Лабынцев, Николай Тихонович

    2015-01-01

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

  8. Complexity, Accountability, and School Improvement.

    Science.gov (United States)

    O'Day, Jennifer A.

    2002-01-01

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

  9. Monetary accounting of ecosystem services

    NARCIS (Netherlands)

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

    2015-01-01

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

  10. 46 CFR Sec. 5 - Accounting.

    Science.gov (United States)

    2010-10-01

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

  11. Reconstruction of an account's past

    International Nuclear Information System (INIS)

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

    1977-01-01

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

  12. Empirical Studies in Financial Accounting

    NARCIS (Netherlands)

    X. Gkougkousi (Xanthi)

    2012-01-01

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

  13. 75 FR 17297 - Account Class

    Science.gov (United States)

    2010-04-06

    ... COMMODITY FUTURES TRADING COMMISSION 17 CFR Part 190 RIN 3038-AC94 Account Class AGENCY: Commodity... ``Commission'') is amending its regulations (the ``Regulations'') \\1\\ to create a sixth and separate ``account... Commission can be found at 17 CFR Chapter 1. \\2\\ In general, the concept of ``account class'' governs the...

  14. Accounting Systems for School Districts.

    Science.gov (United States)

    Atwood, E. Barrett, Jr.

    1983-01-01

    Advises careful analysis and improvement of existing school district accounting systems prior to investment in new ones. Emphasizes the importance of attracting and maintaining quality financial staffs, developing an accounting policies and procedures manual, and designing a good core accounting system before purchasing computer hardware and…

  15. Accountability: new challenges, new forms

    NARCIS (Netherlands)

    van Woerkum, C.; Aarts, N.

    2012-01-01

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

  16. An Accounting Writing Proficiency Survey

    Science.gov (United States)

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

    2011-01-01

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

  17. Annual report and accounts 1994

    International Nuclear Information System (INIS)

    1994-01-01

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

  18. The management accounting vocational fallacy

    Directory of Open Access Journals (Sweden)

    Bienkie Shuttleworth

    2014-05-01

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

  19. Accountability: New challenges, new forms

    NARCIS (Netherlands)

    Woerkum, van C.; Aarts, N.

    2012-01-01

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

  20. Estimating Subjective Probabilities

    DEFF Research Database (Denmark)

    Andersen, Steffen; Fountain, John; Harrison, Glenn W.

    2014-01-01

    that theory calls for. We illustrate this approach using data from a controlled experiment with real monetary consequences to the subjects. This allows the observer to make inferences about the latent subjective probability, under virtually any well-specified model of choice under subjective risk, while still...

  1. Estimating Subjective Probabilities

    DEFF Research Database (Denmark)

    Andersen, Steffen; Fountain, John; Harrison, Glenn W.

    that theory calls for. We illustrate this approach using data from a controlled experiment with real monetary consequences to the subjects. This allows the observer to make inferences about the latent subjective probability, under virtually any well-specified model of choice under subjective risk, while still...

  2. 75 FR 67770 - Sara Lee Corporation Including On-Site Leased Workers From EDS, Hewitt Packard, Sapphire...

    Science.gov (United States)

    2010-11-03

    ..., Deductions, Collections, Call Center, Information Technology, Accounts Payable, General Accounts, Financial... this certification to include workers providing shared financial and information technology services at..., Deductions, Collections, Call Center, Information Technology, Accounts Payable, General Accounts, Financial...

  3. Pollution and National Accounting

    OpenAIRE

    John M. Hartwick

    1990-01-01

    The current value Hamiltonian in an aggregate optimal growth problem with heterogeneous capital stocks including exhaustible, renewable and environmental stocks is the NNP function. Routine substitutions reveal that the using up of environmental capital (more pollution) is representable as an easy-to-interpret economic depreciation magnitude. We obtain a result which indicates when it is valid to net pollution abatement expenditures from GNP. We also obtain the general result: deduct rents on...

  4. Aerosol simulation including chemical and nuclear reactions

    International Nuclear Information System (INIS)

    Marwil, E.S.; Lemmon, E.C.

    1985-01-01

    The numerical simulation of aerosol transport, including the effects of chemical and nuclear reactions presents a challenging dynamic accounting problem. Particles of different sizes agglomerate and settle out due to various mechanisms, such as diffusion, diffusiophoresis, thermophoresis, gravitational settling, turbulent acceleration, and centrifugal acceleration. Particles also change size, due to the condensation and evaporation of materials on the particle. Heterogeneous chemical reactions occur at the interface between a particle and the suspending medium, or a surface and the gas in the aerosol. Homogeneous chemical reactions occur within the aersol suspending medium, within a particle, and on a surface. These reactions may include a phase change. Nuclear reactions occur in all locations. These spontaneous transmutations from one element form to another occur at greatly varying rates and may result in phase or chemical changes which complicate the accounting process. This paper presents an approach for inclusion of these effects on the transport of aerosols. The accounting system is very complex and results in a large set of stiff ordinary differential equations (ODEs). The techniques for numerical solution of these ODEs require special attention to achieve their solution in an efficient and affordable manner. 4 refs

  5. Conversations in accountability: Perspectives from three charities

    Directory of Open Access Journals (Sweden)

    David C. Kirsch

    2016-02-01

    Full Text Available Objective: The conversations in accountability were designed to gain an understanding of the use and changes to accountability in charities over time, including learning how results are measured. Methods: As part of a larger study which investigated accountability in charities working to reduce mortality of children younger than 5 years in least developed countries, a multiple-case study comprising semistructured in-depth key informant interviews was conducted to investigate the use and effects of accountability in three charities of differing sizes. Results: Smaller charities tend to use fewer accountability mechanisms than larger ones, whereas the variation in their use between small and medium-sized charities is greater than the variation between medium-sized and large charities. Conclusion: Although accountability has changed over time, charities believe that they are providing the correct amount of accountability – that is, enough to satisfy the perceived demands of their stakeholders but not so much that it detracts from the mission or incurs costs in excess of benefits. However, the tools to determine effectiveness and impact are lacking.

  6. GRACC: New generation of the OSG accounting

    Energy Technology Data Exchange (ETDEWEB)

    Retzke, K. [Fermilab; Weitzel, D. [Nebraska U.; Bhat, S. [Fermilab; Levshina, T.; Bockelman, B. [Nebraska U.; Jayatilaka, B. [Fermilab; Sehgal, C. [Fermilab; Quick, R. [Indiana U.; Wuerthwein, F. [UC, San Diego

    2016-10-14

    Throughout the last decade the Open Science Grid (OSG) has been fielding requests from user communities, resource owners, and funding agencies to provide information about utilization of OSG resources. Requested data include traditional accounting - core-hours utilized - as well as users certicate Distinguished Name, their affiliations, and eld of science. The OSG accounting service, Gratia, developed in 2006, is able to provide this information and much more. However, with the rapid expansion and transformation of the OSG resources and access to them, we are faced with several challenges in adapting and maintaining the current accounting service. The newest changes include, but are not limited to, acceptance of users from numerous university campuses, whose jobs are flocking to OSG resources, expansion into new types of resources (public and private clouds, allocation-based HPC resources, and GPU farms), migration to pilot-based systems, and migration to multicore environments. In order to have a scalable, sustainable and expandable accounting service for the next few years, we are embarking on the development of the next-generation OSG accounting service, GRACC, that will be based on open-source technology and will be compatible with the existing system. It will consist of swappable, independent components, such as Logstash, Elasticsearch, Grafana, and RabbitMQ, that communicate through a data exchange. GRACC will continue to interface EGI and XSEDE accounting services and provide information in accordance with existing agreements. Lastly, we will present the current architecture and working prototype.

  7. GRACC: New generation of the OSG accounting

    Science.gov (United States)

    Retzke, K.; Weitzel, D.; Bhat, S.; Levshina, T.; Bockelman, B.; Jayatilaka, B.; Sehgal, C.; Quick, R.; Wuerthwein, F.

    2017-10-01

    Throughout the last decade the Open Science Grid (OSG) has been fielding requests from user communities, resource owners, and funding agencies to provide information about utilization of OSG resources. Requested data include traditional accounting - core-hours utilized - as well as users certificate Distinguished Name, their affiliations, and field of science. The OSG accounting service, Gratia, developed in 2006, is able to provide this information and much more. However, with the rapid expansion and transformation of the OSG resources and access to them, we are faced with several challenges in adapting and maintaining the current accounting service. The newest changes include, but are not limited to, acceptance of users from numerous university campuses, whose jobs are flocking to OSG resources, expansion into new types of resources (public and private clouds, allocation-based HPC resources, and GPU farms), migration to pilot-based systems, and migration to multicore environments. In order to have a scalable, sustainable and expandable accounting service for the next few years, we are embarking on the development of the next-generation OSG accounting service, GRACC, that will be based on open-source technology and will be compatible with the existing system. It will consist of swappable, independent components, such as Logstash, Elasticsearch, Grafana, and RabbitMQ, that communicate through a data exchange. GRACC will continue to interface EGI and XSEDE accounting services and provide information in accordance with existing agreements. We will present the current architecture and working prototype.

  8. Accounting engineering for sustainable development

    Directory of Open Access Journals (Sweden)

    Sidornya A.

    2017-01-01

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

  9. 12 CFR 561.2 - Account.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Account. 561.2 Section 561.2 Banks and Banking... SAVINGS ASSOCIATIONS § 561.2 Account. The term account means any savings account, demand account, certificate account, tax and loan account, note account, United States Treasury general account or United...

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

    NARCIS (Netherlands)

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

    2010-01-01

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

  11. How subjective are subjective language complaints.

    Science.gov (United States)

    Martins, I P; Mares, I; Stilwell, P A

    2012-05-01

    Subjective language complaints (SLC) are common during ageing but have not been investigated in detail. We aim to determine their association with demographic and clinical variables and objective cognitive performance.   A sample of 479 individuals aged 50 years or above (average 66 ± 9.1 years), followed in primary care, with no history of brain disorder were asked two questions concerning SLC, fulfilled a depression scale and undertook a battery of cognitive tests. Response to questions regarding proper name retrieval (PNR) and word finding difficulties (WFD) was studied and their contribution to each measure of the battery calculated by repeated linear regression analysis, adjusting for age, sex, education, living alone and depressive symptoms.   Word finding difficulties (47.6%) were more frequently reported than problematic PNR (10.9%). Both were more common in women, in subjects with depressive symptoms and in those living alone, but were unrelated with age or education. Both symptoms contributed significantly to the variance in tests of semantic fluency and episodic memory. PNR was also associated with immediate phonological memory.   Subjective language complaints are especially common amongst individuals living alone and/or with depressive symptoms. They are associated with a worse cognitive performance in some memory and language-executive tests. Further studies are needed to understand their predictive value for cognitive decline. © 2012 The Author(s). European Journal of Neurology © 2012 EFNS.

  12. Accounting Students’ Choice on Accounting Information Technology Careers

    Directory of Open Access Journals (Sweden)

    Nurul Hasanah Uswati Dewi

    2014-12-01

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

  13. Fair Value Accounting and Procyclicality : Accounting for Securitization

    OpenAIRE

    Kusano, Masaki

    2011-01-01

    The recent financial crisis has lead to heated debates on the pros and cons of fair value accounting from the perspectives of illiquidity and procyclicality. Previous research investigates the relationship between fair value accounting and procyclicality and finds mixed evidence of this relationship during economic recessions. However, few studies examined the relationship between fair value accounting and the financial crisis during economic booms. The purpose of this study is to examine whe...

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

    OpenAIRE

    URFI, P.; BACSI, ZS.; SÁRDI, K.; POLGÁR, P.J.; SOMOGYI, T.

    2002-01-01

    While traditional accounting focuses on accounting for capital assets, costs, yields valued and sold in the market, environmental accounting intends to do the same with non-marketed capital assets, costs and yields, that is, externalities. The farm level nutrient balances are based on an input-output comparison, in which the nutrients entering the farm within inputs are compared to nutrients leaving the farm within the sold products. The method considers the amounts of nutrients entering the ...

  15. PRESENTATION OF STATE SUPPORT (GRANTS IN ACCOUNTING POLICY OF POLAND

    Directory of Open Access Journals (Sweden)

    K. Zuk

    2014-01-01

    Full Text Available Since admission of Poland to the European Union Polish enterprises can make use of the state support in various forms including support in investments, investigations and developments, consulting, higher qualification, financing of exhibition participation, salary additional payments for invalid workers, repayment of loan portions. The purpose of the given publication is to make an analysis of accounting method for state support which is granted for an organization within the frameworks of the accounting policy depending on the obtained grants.Enterprises must select themselves a grant accounting form as in account books so while presenting financial reporting and these accounting and reporting forms must be reflected in the enterprise policy of accounting. The enterprise accounting policy indicates principles for creation of reserves and conditional obligations related with grants. Enterprises can use some simplifications and they can exclude creation of reserves and withhold conditional obligations concerning the grants if these measures are considered as insignificant.In accordance with the enterprise accounting policy account books must contain recordings on grant provision when a grant is transferred to the bank account or when an enterprise receives a written notice confirming final decision about payments from a financing institution. The accounting policy must determine principles of bank operation break-up on grant accounts and security system of data and files including accounting documents, accounts and other documents related to the obtained grant and the required archivation term

  16. Subject categories and scope descriptions

    International Nuclear Information System (INIS)

    2002-01-01

    This document is one in a series of publications known as the ETDE/INIS Joint Reference Series. It defines the subject categories and provides the scope descriptions to be used for categorization of the nuclear literature for the preparation of INIS and ETDE input by national and regional centres. Together with the other volumes of the INIS Reference Series it defines the rules, standards and practices and provides the authorities to be used in the International Nuclear Information System and ETDE. A complete list of the volumes published in the INIS Reference Series may be found on the inside front cover of this publication. This INIS/ETDE Reference Series document is intended to serve two purposes: to define the subject scope of the International Nuclear Information System (INIS) and the Energy Technology Data Exchange (ETDE) and to define the subject classification scheme of INIS and ETDE. It is thus the guide to the inputting centres in determining which items of literature should be reported, and in determining where the full bibliographic entry and abstract of each item should be included in INIS or ETDE database. Each category is identified by a category code consisting of three alphanumeric characters. A scope description is given for each subject category. The scope of INIS is the sum of the scopes of all the categories. With most categories cross references are provided to other categories where appropriate. Cross references should be of assistance in finding the appropriate category; in fact, by indicating topics that are excluded from the category in question, the cross references help to clarify and define the scope of the category to which they are appended. A Subject Index is included as an aid to subject classifiers, but it is only an aid and not a means for subject classification. It facilitates the use of this document, but is no substitute for the description of the scope of the subject categories

  17. A fundamentalist perspective on accounting and implications for accounting

    Directory of Open Access Journals (Sweden)

    Guohua Jiang

    2013-12-01

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

  18. A review of accounting research in internationalising journals in the South African region

    Directory of Open Access Journals (Sweden)

    Charl J. de Villiers

    2017-12-01

    Full Text Available Background: This study analyses the accounting research articles published by South African journals. Aim and setting: A review of accounting research in internationalising journals in the South African region that publish accounting research. Methods: The characteristics of accounting articles were analysed. Five journals were analysed, including the four internationalising journals, Investment Analysts Journal, Meditari Accountancy Research, South African Journal of Business Management, and South African Journal of Economic and Management Sciences and one local journal, South African Journal of Accounting Research (SAJAR. Results: The findings of this study will be of interest to journal editors, authors who would like their research to make an impact and be cited, as well as university research administrators and government higher education policy-makers. Conclusion: The analyses show that many of the highly cited articles have been published recently, boding well for the citation statistics of these journals in future and indicating some success in their efforts to internationalise. The citations of SAJAR lag behind the citations of the internationalising journals. Each journal publishes articles that cover different subject area(s. Within accounting research, accounting education and social and environmental accounting are popular areas of research, whereas taxation; the public sector; and management accounting are not well represented among published articles during 2015–2016 in these five journals. About half of all accounting articles claim their insights will contribute to the accounting literature, with much smaller percentages claiming to contribute to management, policy-making and practice. The most prolific authors and most prominent universities to some extent follow the most popular subject areas, with a social and environmental researcher, Warren Maroun, featuring strongly, and his university, the University of the

  19. Finding Connections: Using Accounting Concepts in a Career Planning Class

    Science.gov (United States)

    Wang, Michelle

    2013-01-01

    In higher education, the most common challenge for students is the ability to find a connection between one subject that they have learned and another subject. Thus, students' learning becomes compartmentalized and piecemeal. For instance, accounting students may find attending a drawing class boring and a waste of time. Science students may…

  20. 47 CFR 36.161 - Tangible assets-Account 2680.

    Science.gov (United States)

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Tangible assets-Account 2680. 36.161 Section 36.161 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES... Amortizable Assets § 36.161 Tangible assets—Account 2680. (a) Tangible Assets, Account 2680 includes the costs...

  1. PowerGen plc report and accounts 1994

    International Nuclear Information System (INIS)

    1994-01-01

    The annual report and accounts of PowerGen plc for the year 1994 are presented. Financial highlights are quoted, followed by the Chairman's statement, reviews by the Chief Executive and Financial Directors, reports by the Auditors and Directors, balance sheets and details of the consolidated profit and loss account and principal accounting policies. A four year summary and shareholder information are included. (UK)

  2. 18 CFR 367.1280 - Account 128, Other special funds.

    Science.gov (United States)

    2010-04-01

    ... GAS ACT Balance Sheet Chart of Accounts Other Property and Investments § 367.1280 Account 128, Other special funds. (a) This account must include the amount of cash and book cost of investments that have been segregated in special funds for insurance, employee pensions, savings, relief, hospital, and other...

  3. 17 CFR 256.234 - Accounts payable to associate companies.

    Science.gov (United States)

    2010-04-01

    ... associate companies. These accounts shall include notes and balances in open accounts due to associate... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Accounts payable to associate companies. 256.234 Section 256.234 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION...

  4. Teaching Business Ethics: A Quandary for Accounting Educators

    Science.gov (United States)

    Frank, Gary; Ofobike, Emeka; Gradisher, Suzanne

    2010-01-01

    The authors discuss the pressures that accounting educators face in meeting expectations to include ethics in the accounting curriculum. Most schools still do not require discrete ethics courses for accounting students; ethics coverage is on a course-by-course basis. However, not all professors are equally comfortable or knowledgeable of models of…

  5. Innovations in Arizona's Accountability Policies and Frameworks for Alternative Schools

    Science.gov (United States)

    Schlessman, Amy

    2014-01-01

    This study presents Arizona's innovations in academic accountability policy and academic accountability frameworks for alternative schools. A timeline of statutes and regulations including the State Board of Education approved alternative school definition provides Arizona's context for alternative school accountability policy and frameworks.…

  6. 18 CFR 367.9070 - Account 907, Supervision.

    Science.gov (United States)

    2010-04-01

    ..., Supervision. 367.9070 Section 367.9070 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... ACT Operation and Maintenance Expense Chart of Accounts § 367.9070 Account 907, Supervision. This account must include the cost of labor and expenses incurred in the general direction and supervision of...

  7. 46 CFR 232.4 - Balance sheet accounts.

    Science.gov (United States)

    2010-10-01

    ... purchase, development or other means such intangible assets as patents, copyrights, trade names, operating... intangible assets, including subaccounts to identify their respective amortization. (B) Liability Accounts... financial condition of the contractor as of a given date. (A) Asset Accounts. (1) 100Cash. (i) This account...

  8. [Care production and subjectivity].

    Science.gov (United States)

    Martines, Wania Regina Veiga; Machado, Ana Lúcia

    2010-01-01

    This is a theoretical reflection concerning the link between production of care and subjectivity, and the ideas that support this connection. It was performed a search for studies that had been previously elaborated in the database from University of São Paulo. The discussions upon de findings were based on some ideas of post-modernity and its criticism to the instrumental rationality, that relies on contemporaneous conceptions and actions concerning care. Recovering the subject and their very subjectivity production means to recover a kind of care that mix the edge between objective and subjective and bets on an integrated view of daily human productions and actions.

  9. PERPETUAL LEASE: FEATURES OF ACCOUNTING

    Directory of Open Access Journals (Sweden)

    Tetiana Yurchenko

    2017-03-01

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

  10. The Subjective Dimension of Nazism

    NARCIS (Netherlands)

    Föllmer, M.

    2013-01-01

    The present historiographical review discusses the subjective dimension of Nazism, an ideology and regime that needed translation into self-definitions, gender roles, and bodily practices to implant itself in German society and mobilize it for racial war. These studies include biographies of some of

  11. Accounting Conservatism and Managerial Incentives

    OpenAIRE

    Young K. Kwon

    2005-01-01

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

  12. Accounting information and managerial work

    OpenAIRE

    Matthew Hall

    2010-01-01

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

  13. Cultural Impacts in Managerial Accounting

    OpenAIRE

    Flavius Guinea

    2006-01-01

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

  14. Giddens’ Triad in Accounting Research

    Directory of Open Access Journals (Sweden)

    Edson Roberto Macohon

    2015-09-01

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

  15. Tritium control and accountability instructions

    International Nuclear Information System (INIS)

    Wall, W.R.

    1981-03-01

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

  16. Tritium control and accountability instructions

    International Nuclear Information System (INIS)

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

    1985-08-01

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

  17. Lean accounting – as a future accounting system

    Directory of Open Access Journals (Sweden)

    M.V. Koryagin

    2017-12-01

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

  18. Accountable or not accountable: A profile comparison of alleged ...

    African Journals Online (AJOL)

    Observati found not accountable were significantly more likely to be diagnosed with schizophrenia, intellectual disability and substance-induced psychotic disorder, and committed mostly assault, murder and vandalism. Observati found accountable committed mostly rape, murder and theft. Conclusion: The majority of ...

  19. The importance of accounting principles in the accounting profession

    OpenAIRE

    Daniela Raluca Patrascu

    2014-01-01

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

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

    NARCIS (Netherlands)

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

    2010-01-01

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

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

    NARCIS (Netherlands)

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

    2010-01-01

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

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

    Science.gov (United States)

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

    2000-01-01

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

  3. Beyond Markov: Accounting for independence violations in causal reasoning.

    Science.gov (United States)

    Rehder, Bob

    2018-03-06

    Although many theories of causal cognition are based on causal graphical models, a key property of such models-the independence relations stipulated by the Markov condition-is routinely violated by human reasoners. This article presents three new accounts of those independence violations, accounts that share the assumption that people's understanding of the correlational structure of data generated from a causal graph differs from that stipulated by causal graphical model framework. To distinguish these models, experiments assessed how people reason with causal graphs that are larger than those tested in previous studies. A traditional common cause network (Y 1 ←X→Y 2 ) was extended so that the effects themselves had effects (Z 1 ←Y 1 ←X→Y 2 →Z 2 ). A traditional common effect network (Y 1 →X←Y 2 ) was extended so that the causes themselves had causes (Z 1 →Y 1 →X←Y 2 ←Z 2 ). Subjects' inferences were most consistent with the beta-Q model in which consistent states of the world-those in which variables are either mostly all present or mostly all absent-are viewed as more probable than stipulated by the causal graphical model framework. Substantial variability in subjects' inferences was also observed, with the result that substantial minorities of subjects were best fit by one of the other models (the dual prototype or a leaky gate models). The discrepancy between normative and human causal cognition stipulated by these models is foundational in the sense that they locate the error not in people's causal reasoning but rather in their causal representations. As a result, they are applicable to any cognitive theory grounded in causal graphical models, including theories of analogy, learning, explanation, categorization, decision-making, and counterfactual reasoning. Preliminary evidence that independence violations indeed generalize to other judgment types is presented. Copyright © 2018 Elsevier Inc. All rights reserved.

  4. A Research on the Responsibility of Accounting Professionals to Determine and Prevent Accounting Errors and Frauds: Edirne Sample

    Directory of Open Access Journals (Sweden)

    Semanur Adalı

    2017-09-01

    Full Text Available In this study, the ethical dimensions of accounting professionals related to accounting errors and frauds were examined. Firstly, general and technical information about accounting were provided. Then, some terminology on error, fraud and ethics in accounting were discussed. Study also included recent statistics about accounting errors and fraud as well as presenting a literature review. As the methodology of research, a questionnaire was distributed to 36 accounting professionals residing in Edirne city of Turkey. The collected data were then entered to the SPSS package program for analysis. The study revealed very important results. Accounting professionals think that, accounting chambers do not organize enough seminars/conferences on errors and fraud. They also believe that supervision and disciplinary boards of professional accounting chambers fulfill their responsibilities partially. Attitude of professional accounting chambers in terms of errors, fraud and ethics is considered neither strict nor lenient. But, most accounting professionals are aware of colleagues who had disciplinary penalties. Most important and effective tool to prevent errors and fraud is indicated as external audit, but internal audit and internal control are valued as well. According to accounting professionals, most errors occur due to incorrect data received from clients and as a result of recording. Fraud is generally made in order to get credit from banks and for providing benefits to the organization by not showing the real situation of the firm. Finally, accounting professionals state that being honest, trustworthy and impartial is the basis of accounting profession and accountants must adhere to ethical rules.

  5. Human Subjects Research and the Physics Classroom

    Science.gov (United States)

    Kubitskey, Beth W.; Thomsen, Marshall

    2012-01-01

    Physics Education Research is a form of social science research in that it uses human subjects. As physicists we need to be aware of the ethical and legal ramifications of performing this research, taking into account the fundamental differences between working with substances and working with people. For several decades, the federal government…

  6. Gastrointestinal immune responses in HIV infected subjects

    Directory of Open Access Journals (Sweden)

    LRR Castello-Branco

    1996-06-01

    Full Text Available The gut associated lymphoid tissue is responsible for specific responses to intestinal antigens. During HIV infection, mucosal immune deficiency may account for the gastrointestinal infections. In this review we describe the humoral and cellular mucosal immune responses in normal and HIV-infected subjects.

  7. Democracy Aid and Electoral Accountability

    DEFF Research Database (Denmark)

    Heinrich, Tobias; Loftis, Matthew

    2017-01-01

    for this by analyzing incumbent turnover in elections following poor economic performance – the economic vote – as a measure of voting to achieve performance accountability. In our analysis of over 1,100 elections in 114 developing countries between 1975 and 2010, we find distinct evidence that increasing receipt...... cannot tell us how well democracy aid supports the central promise of democracy: accountable government. Since institutions can be subverted in various ways that undermine accountability, it is vital to know whether democracy aid supports accountability to assess its overall success. We provide evidence...

  8. ACCOUNTING PRINCIPLES: EVOLUTION, CONTENT, CONSEQUENCES

    Directory of Open Access Journals (Sweden)

    Liliana LAZARI

    2017-04-01

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

  9. Global Credit Crunch and Accounting

    Directory of Open Access Journals (Sweden)

    Haluk BENGÜ

    2015-12-01

    Full Text Available The concept of economic crisis is accepted to have entered management literature following the 1929 economic crisis. Can accounting be blamed for economic or financial crises? Is it fair to say that a defect or negligence in accounting and auditing played a role in the occurrence and rapid dissemination of the current global credit crunch? In other words, is it possible to find a link between the reasons for or results of the global financial crisis and the basic principles of accounting, the generally accepted accounting principles, the prevalent accounting approaches, methods and practices, the regulations on accounting, accounting audit and any relevant professional or legal regulation and accounting culture and values? The objective of this communiqué is to open the above-mentioned questions up for discussion. The answers to these questions are quite important, in that they will provide clues that can be used to shape the future of accounting and auditing. This study is expected to be inspirational for further empirical studies to be carried out in this domain.

  10. Order Fulfillment and Accounting System

    Data.gov (United States)

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

  11. Design of forest rent accounting

    Directory of Open Access Journals (Sweden)

    T.S. Osadcha

    2016-12-01

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

  12. Perinatal risk factors including malformation

    International Nuclear Information System (INIS)

    Brachner, A.; Grosche, B.

    1991-10-01

    The study gives a survey of the factors most frequently mentioned in the literature as factors likely to adversely affect a pregnancy. One essential aspect is the discussion of those factors that can be counted among the causes of malformations, as among others, prenatal radiation exposure. The study prepared within the framework of the research project 'Radiobiological environmental monitoring in Bavaria' is intended to serve as a basis for a retrospective and prospective evaluation of infant mortality, perinatal conditions and occurrence of malformations in Bavaria, with the principal idea of drawing up an environment - related health survey. The study therefore, in addition to ionizing radiation also takes into account other detectable risks within the ecologic context, as e.g. industrial installations, refuse incineration plants or waste dumps, or urbanity. (orig./MG) [de

  13. 47 CFR 32.4000 - Current accounts and notes payable.

    Science.gov (United States)

    2010-10-01

    ... traffic settlements, material and supplies, repairs to telecommunications plant, matured rents, and... include amounts of taxes payable that have been withheld from employees' salaries. (2) Accounts payable...

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

    DEFF Research Database (Denmark)

    Baldvinsdottir, Gudrun; Burns, John; Nørreklit, Hanne

    2010-01-01

    to place substantial trust in the software. The paper relates these changes to trends in contemporary social practices, and reflects in the light of recent events in the financial markets and global economy more generally. Originality/value - This paper contributes by adding more insight to the diffusion......Purpose - The purpose of this paper is to explore the relationship between management accounting software and the management accountant, as (re)produced in adverts appearing in professional management accounting journals. The paper analyses how such adverts have shaped the management accountant...... of the images of the accountant as a more action oriented and hedonistic person (while the software system "does the work"), as well as considering the broader implications of such diffusion in the context of the recent financial crisis....

  15. Importance to include the term superficial musculoaponeurotic system in medical subject headings and in the international anatomical nomenclature A importância da inclusão do termo sistema musculoaponeurótico superficial nos descritores em ciências da saúde e na terminologia anatômica internacional

    Directory of Open Access Journals (Sweden)

    Lydia Massako Ferreira

    2011-06-01

    Full Text Available PURPOSE: To investigate the relevance of the term superficial musculoaponeurotic system (SMAS and demonstrate that this term is important enough to be added to the MeSH database and listed in International Anatomical Nomenclature. METHODS: Terms related to SMAS were selected from original articles retrieved from the ISI Web of Science and MEDLINE (PubMed databases. Groups of terms were created to define a search strategy with high-sensitivity and restricted to scientific periodicals devoted to plastic surgery. This study included articles between January 1996 and May 2009, whose titles, abstracts, and keywords were searched for SMAS-related terms and all occurrences were recorded. RESULTS: A total of 126 original articles were retrieved from the main periodicals related to plastic surgery in the referred databases. Of these articles, 51.6% had SMAS-related terms in the abstract only, and 25.4% had SMAS-related terms in both the title and abstract. The term 'superficial musculoaponeurotic system' was present as a keyword in 19.8% of the articles. The most frequent terms were 'SMAS' (71.4% and superficial musculoaponeurotic system (62.7%. CONCLUSION: The term SMAS refers to a structure relevant enough to start a discussion about indexing it as a keyword and as an official term in Terminologia Anatomica: International Anatomical Terminology.OBJETIVO: Investigar a relevância do termo sistema musculoaponeurótico superficial (SMAS para propor a sua indicação para indexação como palavra-chave e inclusão na Terminologia Anatômica Internacional. MÉTODOS: Termos relacionados ao SMAS foram recuperados de artigos originais identificados por mapeamento automático nas bases ISI Web Of Science e MEDLINE (PubMed. Os termos foram agrupados a fim de formar uma estratégia de busca de alta sensibilidade, limitada a periódicos exclusivos da especialidade de Cirurgia Plástica. Destes periódicos, foram selecionados artigos publicados de janeiro de 1996 a

  16. Subject Teachers as Educators for Sustainability: A Survey Study

    Directory of Open Access Journals (Sweden)

    Anna Uitto

    2017-01-01

    Full Text Available Sustainability education (SE is included in school curricula to integrate the principles, values, and practices of sustainable development (SD into all education. This study investigates lower secondary school subject teachers as educators for sustainability. A survey was used to study the perceptions of 442 subject teachers from 49 schools in Finland. There were significant differences between the subject teachers’ perceptions of their SE competence, and the frequency with which they used different dimensions of SE (ecological, economic, social, well-being, cultural in their teaching varied. Teachers’ age had a small effect, but gender, school, and its residential location were nonsignificant factors. Teachers could be roughly classified into three different subgroups according to their perceptions of the role of SE in their teaching; those who considered three SE dimensions rather often and used holistic sustainability approaches in their teaching (biology, geography, history; those who considered two or three dimensions often but were not active in holistic teaching (mother tongue, religion, visual arts, crafts, music, physical and health education, and home economics and those who used one SE dimension or consider only one holistic approach in their teaching (mathematics, physics, chemistry and language. Subject teachers’ awareness of their SE competence is important to encourage them to plan and implement discipline-based and interdisciplinary SE in their teaching. The specific SE expertise of subject teachers should be taken into account in teacher training and education.

  17. Fundamentals of materials accounting for nuclear safeguards

    Energy Technology Data Exchange (ETDEWEB)

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

    1989-04-01

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

  18. Problem-Based Learning in Accounting

    Science.gov (United States)

    Dockter, DuWayne L.

    2012-01-01

    Seasoned educators use an assortment of student-centered methods and tools to enhance their student's learning environment. In respects to methodologies used in accounting, educators have utilized and created new forms of problem-based learning exercises, including case studies, simulations, and other projects, to help students become more active…

  19. Einstein's lessons for energy accounting in LCA

    NARCIS (Netherlands)

    Frischknccht, Rolf; Heijungs, Reinout; Hofstetter, Patrick

    1998-01-01

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

  20. Accountability in Community Colleges Using Stakeholder Theory

    Science.gov (United States)

    Pitcher, Paula R.

    2012-01-01

    The purpose of the present study is to analyze stakeholder theory and its applicability to community college accountability. Community colleges have been using strategic planning as a management approach that includes the process of strategic action, and many organizations claim that they collaborate with their stakeholders during this process.…

  1. Cost Accounting: Production and Equipment Services.

    Science.gov (United States)

    Schmid, William T.

    Cost accounting for audiovisual productions should include direct costs, and, in some cases, the media administrator may have to calculate a per-hour surcharge for general operating overhead as well. Such procedures enable the administrator to determine cost effectiveness, to control cost overruns, and to generate more staff efficiency. Cost…

  2. The cultural space between accounts & abilities

    DEFF Research Database (Denmark)

    Fitriasari, Dewi; Kampf, Constance

    of their effectiveness to the ideal presented online.  We contrast these unsettled global cultures with the settled culture of Indonesia.  Findings include the notion of cultural space between accounts and abilities can serve as a fruitful frame of reference for understanding global standards from the perspective...

  3. Accountability | IDRC - International Development Research Centre

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

    The mechanisms that support accountability, such as special committees, dedicated organizational units, and everyday business practices, encompass risk management, audit, evaluation, access to information, reporting to Parliament, and communication with the public, including an annual meeting where Canadians can ...

  4. Managerial accounting of social welfare of the company’s employees

    Directory of Open Access Journals (Sweden)

    S.O. Levytska

    2016-12-01

    Full Text Available Modern management system actualizes the need for monitoring the performance evaluation of social programs, particularly in terms of personalized costs of conservation, restoration and rational use of labor resources. Social responsibility of business – is a concept that encourages business entities to consider the interests of society by taking responsibility for the impact of performance on consumers, stakeholders, employees, communities and the environment. Therefore, the baseline corporate social responsibility (CSR should be integrated for entities controlled not only by public authorities, but also by the public. The source of information for enterprises is the only integrated system of economic accounting, including accounting, internal, statistical and tax accounting subsystem of business transactions. The integrated accounting system has indicators in the context of each sub-account, describing the status and use of labor resources. Given the purpose of the social component and the methodological and organizational features of this subsystem we can define managerial accounting as a reflection of economic activity within the economic and organizational measures, conservation, and workforce development of the enterprise based on ecological and economic providing for their implementation. Established, that reporting forms are not ready to disclose the performance of CSR in the context of the results of their activities. Topical is the issue of forming social reporting. The above mentioned will establish control by the state, owners, labor collective of compliance with the state policy of social support workers, early subjects accumulate funds for such payments.

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

    Directory of Open Access Journals (Sweden)

    I.М. Vygivska

    2016-07-01

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

  6. Revised Accounting for Business Combinations

    Science.gov (United States)

    Wilson, Arlette C.; Key, Kimberly

    2008-01-01

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

  7. Green accounts & day high schools

    DEFF Research Database (Denmark)

    Jørgensen, Michael Søgaard

    1997-01-01

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

  8. A provider based accounting architecture

    NARCIS (Netherlands)

    Parhonyi, R.; Quartel, Dick; Pras, Aiko

    2002-01-01

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

  9. Basis of plant accounting system

    International Nuclear Information System (INIS)

    Schneider, R.A.

    1984-01-01

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

  10. Accounting Experiences in Collaborative Learning

    Science.gov (United States)

    Edmond, Tracie; Tiggeman, Theresa

    2009-01-01

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

  11. Reclaiming Accountability in Teacher Education

    Science.gov (United States)

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

    2018-01-01

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

  12. Public accountability procedures in Denmark

    DEFF Research Database (Denmark)

    Jamison, Andrew; Møhl, Terkel

    2004-01-01

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

  13. The Accountability Illusion: North Dakota

    Science.gov (United States)

    Thomas B. Fordham Institute, 2009

    2009-01-01

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

  14. Enhancing accountability in the cloud

    NARCIS (Netherlands)

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

    2016-01-01

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

  15. Is Subjective Status Influenced by Psychosocial Factors?

    OpenAIRE

    Lundberg, Johanna; Kristenson, Margareta

    2008-01-01

    Objective Associations between subjective status and health are still relatively unexplored. This study aimed at testing whether subjective status is uniquely confounded by psychosocial factors compared to objective status, and what factors that may predict subjective status. Design A cross-sectional analysis of a population-based, random sample of 795 middle-aged men and women from the southeast of Sweden. Questionnaires included subjective status, objective measures of socioeconomic status,...

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

    Directory of Open Access Journals (Sweden)

    Lucian Cernuşca

    2015-01-01

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

  17. Accounts for the Environment 2008

    International Nuclear Information System (INIS)

    2009-11-01

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

  18. Social Contingency and Advising Accountability

    Directory of Open Access Journals (Sweden)

    Shinyi Lin

    2016-02-01

    Full Text Available The issue of teaching and learning accountability has been discussed for years. This study focuses specifically on advising accountability of management education to explore how faculty advisors communicate with their student advisees using instant messaging (IM to enhance advising presence primarily based on Tetlock’s social contingency model. The dependent relationships between advisor and advisee are considered a cohort, and their collaboration as a community of practice. Of the 254 graduate students in the college of management, the result reveals that their perception of advising accountability has been casually explained by the antecedents, that is, self-efficacy, advising presence, epistemic engagement, advisor credibility, and their flow experience toward using IM to communicate with their thesis advisors. The research finding validates intervening factors between students’ perception of IM self-efficacy and advising accountability of thesis advisors. The findings, regardless of the limited generalization, provide prescriptive implications that educational practitioners can use to evaluate related issues of advising accountability.

  19. Specifics of accounting and final accounts by the hotels

    OpenAIRE

    Pavlasová, Lenka

    2008-01-01

    Hotel is an enterprise with a wide range of services for tourists and this thesis focuses on the description of the activities of the accounting point of view. In the first part of thesis I define the development of tourism, which of course belongs to the hotel. In the next part I attend to legislation, which is used in the operation of the hotel. I next describe the accounting specifics of the hotel activities, and finally dealing with the final accounts by the hotel.

  20. FROM TRADITIONAL ACCOUNTING TO KNOWLEDGE BASED ACCOUNTING ORGANIZATIONS

    Directory of Open Access Journals (Sweden)

    NICOLETA RADNEANTU

    2010-01-01

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

  1. Pendulum Shifts, Context, Error, and Personal Accountability

    Energy Technology Data Exchange (ETDEWEB)

    Harold Blackman; Oren Hester

    2011-09-01

    This paper describes a series of tools that were developed to achieve a balance in under-standing LOWs and the human component of events (including accountability) as the INL continues its shift to a learning culture where people report, are accountable and interested in making a positive difference - and want to report because information is handled correctly and the result benefits both the reporting individual and the organization. We present our model for understanding these interrelationships; the initiatives that were undertaken to improve overall performance.

  2. Econometric Methods within Romanian Quarterly National Accounts

    Directory of Open Access Journals (Sweden)

    Livia Marineta Drăguşin

    2013-04-01

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

  3. Towards the convergence of accounting treatment for intangible assets

    Directory of Open Access Journals (Sweden)

    Yolanda Ramírez Córcoles

    2010-10-01

    Full Text Available This study aims at analysing the accounting treatment for identifiable intangible assets. Our research is based on the analysis of the Spanish regulation under the current General Accounting Plan of 2007 (from now on referred to as PGC-2007 and the international regulations stated by two important accounting regulation organisms: the International Accounting Standards Board (IASB and the Financial Accounting Standards Board (FASB. In particular, we will carry out a comparative study of the definition, recognition criteria, valuation, amortisation, impairment of value as well as its recovery and information to be provided in the Notes to the Financial Statements. The review of these accounting regulations shows that there is no homogeneous treatment, despite the great advance achieved on this subject, to obtain a higher level of convergence.

  4. THE PROFIT AND LOSS ACCOUNT THROUGH THE ROMANIAN ACCOUNTING REGULATIONS. FROM EUROPEAN TO INTERNATIONAL

    Directory of Open Access Journals (Sweden)

    MARIANA MAN

    2011-01-01

    Full Text Available The paper analyses the profit and loss account from the Romanian accounting regulations’ perspective in terms of format, structure, content, which is subject to the approval of OMPF no.3055/2009 harmonized with the European accounting directives. Even if from the name it appears the compliance with the European accounting directives, the Romanian profit and loss account brings elements from the international standard IAS1. Moreover, if we compare the structure of profit and loss account chosen by the Romanian policy makers with the structure proposed by the IV Directive, the list model, with the classification of operating expenses by nature, we conclude that they are similar, with small features found in the present order, an order which was also analyzed in the paper. We tried to explain and argue the preference of Romanian policy makers for the list model of profit and loss account, with the classification of expenses by nature, but also the necessity to present, in the explicative notes, the classification of expenses by purpose, which is actually a combination of regulations between the IV Directive and the IAS1 standard. In the second part of the paper we considered interesting to analyze the content of certain elements related to the profit and loss account, namely: the extraordinary elements, the cost of sold goods and services of the Analysis of operating result to capture both Romanian specific features, as well as the elements of IAS1 standard, the net turnover indicator, the items of gain and loss, the stocks variation element and the element Result on action.

  5. ACCOUNTING AND FISCAL ASPECTS REGARDING INTERNATIONAL TRADE

    Directory of Open Access Journals (Sweden)

    Riana Iren RADU

    2014-06-01

    Full Text Available Although subject to short term fluctuations as a result of the business cycle, the value of trade has continued to grow, reflecting the increased significance of trade and globalization. This paper focuses on the importance of accounting harmonisation on international trade showing the fiscal framework regarding trade in Romania. The study also presents the situation of exports and imports in our country in the last years, showing that the volume of goods and services trades is raising, leading also at the entire economy to grow.

  6. Energy data base: subject thesaurus

    International Nuclear Information System (INIS)

    Redford, J.S.

    1981-10-01

    The technical staff of the DOE Technical Information Center, during its subject indexing activities, develops and structures a vocabulary that allows consistent machine storage and retrieval of information necessary to the accomplishment of the DOE mission. This thesaurus incorporates that structured vocabulary. The terminology of this thesaurus is used for the subject control of information announced in DOE Energy Research Abstracts, Energy Abstracts for Policy Analysis, and various update journals and bulletins in specialized areas. This terminology also facilitates subject searching of the DOE Energy Data Base on the DOE/RECON on-line retrieval system and on other commercial retrieval systems. The rapid expansion of the DOE's activities will result in a commitant thesaurus expansion as information relating to new activities is indexed. Only the terms used in the indexing of documents at the Technical Information Center to date are included

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

    Directory of Open Access Journals (Sweden)

    Prof. Ph.D. Gheorghe Popescu

    2008-12-01

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

  8. Challenges of Environmental Management Accounting ?- Current Accounting Practices

    OpenAIRE

    Gheorghe Popescu; Adriana Popescu; Cristina Raluca Popescu

    2008-01-01

    The goal of our paper is to reduce some of the international confusion generated on such an important topic by providing a general framework and set of definitions for Environmental Management Accounting (EMA). Environmental Management Accounting is a relatively new tool in environmental management defined as the identification, collection, estimation, analysis, internal reporting, and use of materials and energy flow information, environmental cost information, and other cost information for...

  9. From Traditional Accounting To Knowledge Based Accounting Organizations

    OpenAIRE

    Nicoleta Radneantu; Emilia Gabroveanu; Roxana Stan

    2010-01-01

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

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

    OpenAIRE

    Brennan, Niamh; Solomon, J. (Jill)

    2008-01-01

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

  11. THE NEED FOR MANAGERIAL ACCOUNTING SYSTEMS

    Directory of Open Access Journals (Sweden)

    Flavius-Andrei GUINEA

    2016-12-01

    Full Text Available The implementation of a managerial accounting system represents a genuine initiative for implementing change, this involving the need for change, a vision of change and strategy, and last, but not least, innovation stimulation. In the last decades, the implementation of such a system translated into a broader reform, including the management system used. A management control system, once implemented, tends to attract the manifestation of creative accounting phenomena, especially in times of crisis. Taking these into consideration, the article aims to highlight the importance of the implementation of a modern managerial accounting system in the Romanian firms, as well as to analyse the potential consequences of this process, from the author’s point of view.

  12. Subjectivity and severe psychiatric disorders.

    Science.gov (United States)

    Strauss, John

    2011-01-01

    To have a complete human science in the mental health field it is essential to give adequate attention to both the objective and the subjective data related to people with psychiatric disorders. The tendency in the past has been to ignore or discount one or the other of these data sources. Subjective data are particularly neglected, sometimes considered (only) part of the "art" of medicine since the usual methodologies of the physical sciences in themselves are not adequate to reflect the nature, elusiveness, and complexity of human subjective experience. The complete experience of hallucinated voices, for instance, often includes not only the voices themselves but also terrible anguish and terrifying inability to concentrate. But even such descriptors fall unnecessarily short of reflecting the data of the experience, thus leaving research, theory, and treatment with incomplete information. To represent adequately the subjective data it is essential to recognize that besides the usual discursive knowledge and methods of traditional physical science, a second kind of knowledge and method is required to reflect the depth of human experience. To accomplish this, we must employ approaches to narrative and the arts that are uniquely capable of capturing the nature of these experiences. Only by attending seriously in our research, training, theory, and practice to the unique nature of subjective data is it possible to have a true human science for our field.

  13. Subjective sleep quality in sarcoidosis.

    Science.gov (United States)

    Bosse-Henck, Andrea; Wirtz, Hubert; Hinz, Andreas

    2015-05-01

    Poor sleep is common among patients with medical disorders. Sleep disturbances can be a cause of fatigue and poor quality of life for patients suffering from sarcoidosis. Studies on subjective sleep quality or prevalence of insomnia have not been reported so far. The aim of this study was to investigate the subjectively reported sleep quality and its relation to psychological and physical factors in sarcoidosis patients. 1197 patients from Germany diagnosed with sarcoidosis were examined using the Pittsburgh Sleep Quality Index (PSQI), the Medical Research Council (MRC) dyspnea scale, the Hospital Anxiety and Depression Scale (HADS) and the Multidimensional Fatigue Inventory (MFI). 802 patients (67%) had PSQI global scores >5, indicating subjectively poor quality of sleep. The mean PSQI score was 7.79 ± 4.00. Women reported a significantly inferior individual quality of sleep than men. The subjective quality of sleep was lowered significantly with increasing dyspnea for men and women. 294 patients (25%) had PSQI global scores >10 usually found in patients with clinically relevant insomnia. In this group 86% had high values for fatigue, 69% for anxiety, and 59% for depression. The prevalence of known sleep apnea was 8.7% and 15.7% for restless legs. Poor subjective sleep quality in sarcoidosis patients is about twice as common as in the general population and is associated with fatigue, anxiety, depression and dyspnea. Questions about sleep complaints should therefore be included in the management of sarcoidosis. Copyright © 2014 Elsevier B.V. All rights reserved.

  14. Accountancy Against Financial Engineering Challenges

    Directory of Open Access Journals (Sweden)

    Cicilia Ionescu

    2006-07-01

    Full Text Available The world we are living in is the one of economies’ universalization, and especially, of financial markets’ globalization. The abolition of economic borders for different countries has also implications in the monitorization of companies’ businesses with the help of accounting. Yet, the information regarding companies’ performances determinate a higher concern. This is the reason for which the accounting normalizators were permanently concerned in finding reliable models of reflecting this. In spite, there are instruments and techniques (accounting engineering which distort the companies’ results.

  15. Cultural Impacts in Managerial Accounting

    Directory of Open Access Journals (Sweden)

    Flavius Guinea

    2006-08-01

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

  16. Educational Challenges to Train Accountable Graduates

    Directory of Open Access Journals (Sweden)

    Mohamadreza Abdolmaleki

    2017-04-01

    Full Text Available Background and Purpose: social accountability, a concept which is in the focal attention more than ever, is to provide service in the field of medical sciences. We aimed to identify the educational challenges to train accountable graduates in the medical education system to meet social needs.Methods: This study was conducted by qualitative content analysis using in-depth semi-structured interviews with eleven academic members of Kurdistan University of Medical Sciences who were selected by purposeful sampling. The interviews were analyzed using thematic content analysis.Results: The findings of the study consisted of 3 main themes and each one was extracted from categories, sub-categories, and codes. One of the themes was educational program which consisted of 2 categories called defects in the curriculum and inappropriate educational strategies. The second theme was management policies, including macro policies and the policies of the university. The third theme was personal factors which mostly referred to formal and informal education prior to university.Conclusions: The results of the study indicated the educational challenges to train accountable graduates in the medical education system. It seemed that although the results were obtained from Kurdistan University of Medical Sciences, it had many common points with other universities. Therefore, planning and taking appropriate measures to address these challenges can find a way to train accountable graduates in the medical education system to meet social needs.Keywords: SOCIAL ACCOUNTABILITY, EDUCATIONAL SYSTEM, MEDICAL EDUCATION

  17. Grid accounting service: state and future development

    Science.gov (United States)

    Levshina, T.; Sehgal, C.; Bockelman, B.; Weitzel, D.; Guru, A.

    2014-06-01

    During the last decade, large-scale federated distributed infrastructures have been continually developed and expanded. One of the crucial components of a cyber-infrastructure is an accounting service that collects data related to resource utilization and identity of users using resources. The accounting service is important for verifying pledged resource allocation per particular groups and users, providing reports for funding agencies and resource providers, and understanding hardware provisioning requirements. It can also be used for end-to-end troubleshooting as well as billing purposes. In this work we describe Gratia, a federated accounting service jointly developed at Fermilab and Holland Computing Center at University of Nebraska-Lincoln. The Open Science Grid, Fermilab, HCC, and several other institutions have used Gratia in production for several years. The current development activities include expanding Virtual Machines provisioning information, XSEDE allocation usage accounting, and Campus Grids resource utilization. We also identify the direction of future work: improvement and expansion of Cloud accounting, persistent and elastic storage space allocation, and the incorporation of WAN and LAN network metrics.

  18. Grid accounting service: state and future development

    International Nuclear Information System (INIS)

    Levshina, T; Sehgal, C; Bockelman, B; Weitzel, D; Guru, A

    2014-01-01

    During the last decade, large-scale federated distributed infrastructures have been continually developed and expanded. One of the crucial components of a cyber-infrastructure is an accounting service that collects data related to resource utilization and identity of users using resources. The accounting service is important for verifying pledged resource allocation per particular groups and users, providing reports for funding agencies and resource providers, and understanding hardware provisioning requirements. It can also be used for end-to-end troubleshooting as well as billing purposes. In this work we describe Gratia, a federated accounting service jointly developed at Fermilab and Holland Computing Center at University of Nebraska-Lincoln. The Open Science Grid, Fermilab, HCC, and several other institutions have used Gratia in production for several years. The current development activities include expanding Virtual Machines provisioning information, XSEDE allocation usage accounting, and Campus Grids resource utilization. We also identify the direction of future work: improvement and expansion of Cloud accounting, persistent and elastic storage space allocation, and the incorporation of WAN and LAN network metrics.

  19. Modeling habitat dynamics accounting for possible misclassification

    Science.gov (United States)

    Veran, Sophie; Kleiner, Kevin J.; Choquet, Remi; Collazo, Jaime; Nichols, James D.

    2012-01-01

    Land cover data are widely used in ecology as land cover change is a major component of changes affecting ecological systems. Landscape change estimates are characterized by classification errors. Researchers have used error matrices to adjust estimates of areal extent, but estimation of land cover change is more difficult and more challenging, with error in classification being confused with change. We modeled land cover dynamics for a discrete set of habitat states. The approach accounts for state uncertainty to produce unbiased estimates of habitat transition probabilities using ground information to inform error rates. We consider the case when true and observed habitat states are available for the same geographic unit (pixel) and when true and observed states are obtained at one level of resolution, but transition probabilities estimated at a different level of resolution (aggregations of pixels). Simulation results showed a strong bias when estimating transition probabilities if misclassification was not accounted for. Scaling-up does not necessarily decrease the bias and can even increase it. Analyses of land cover data in the Southeast region of the USA showed that land change patterns appeared distorted if misclassification was not accounted for: rate of habitat turnover was artificially increased and habitat composition appeared more homogeneous. Not properly accounting for land cover misclassification can produce misleading inferences about habitat state and dynamics and also misleading predictions about species distributions based on habitat. Our models that explicitly account for state uncertainty should be useful in obtaining more accurate inferences about change from data that include errors.

  20. Integrated reporting – innovation in accounting paradigms

    Directory of Open Access Journals (Sweden)

    Mirosława Kwiecień

    2016-07-01

    Full Text Available The article is an introduction to the issues and results of a new trend in interdisciplinary research, which is integrated reporting. „Violated balance”, characteristic of contemporary global economy, forces us to seek solutions oriented to symbiosis between economic, social and environmental progress, which is the basis for fundamental changes in mental models that determine the way the economic organization oper-ates. On the basis of literature studies, as well as management (of innovation, knowledge, etc. science studies and research on changes in legal regulations of accounting, one can venture to say that the change in accounting paradigms is an innovation which stems from legal requirements. Legislation stimulates conceptuality, including information management, standardization of accounting, etc. Innovation theory refers to technological, organizational and market changes, so a question ariseswhether this theory can be applied to accounting practices as well? In this way an idea emerged for inves-tigating the question if the implementation of legal regulations such as International Financial Reporting Standards (IFRS or the standards of the Global Reporting Initiative (GRI is a manifestation of the inno-vation theory in the development of accounting systems, especially in reporting.