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Sample records for included subjects accounted

  1. 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.

  2. 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.

  3. 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.

  4. 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

  5. Trust in health research relationships: accounts of human subjects.

    Science.gov (United States)

    McDonald, Michael; Townsend, Anne; Cox, Susan M; Paterson, Natasha Damiano; Lafrenière, Darquise

    2008-12-01

    TRUST IS FUNDAMENTAL in health research, yet there is little empirical evidence that explores the meaning of trust from the perspective of human subjects. The analysis presented here focuses on how human subjects talked about trust in the in-depth interviews. It emerged from the accounts that trust could not be assumed in the research setting, rather it was portrayed as a dynamic concept, built and easily broken, characterized by reciprocity and negotiation. Human subjects were ambivalent about who, when, what, and how much to trust in the research endeavor. This paper adds a fresh perspective to the literature on trust, and so offers a currently neglected, and little understood dimension to the discourse around health research ethics.

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

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    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.

  7. 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...

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

    OpenAIRE

    Nunuk Suryanti

    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...

  9. Wide-focus subject-verb inversion in Ibero-Romance: A locative account

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    Alice Corr

    2016-06-01

    Full Text Available This paper explores the hypothesis that wide-focus subject-verb inversion in Ibero-Romance is a type of locative inversion, involving a null locative argument. Ibero-Romance displays fine-grained, systematic variation determined by verbal class and variety, offering evidence that Ibero-Romance neutral word order is SVO, rather than VSO as claimed by some null-subject accounts. It is proposed that ‘locative’ subject-verb inversion is a consequence of grammatically-encoded deictic features correlating with the semantic properties of the verbs involved. The locative element, available unequally across Ibero-Romance, can surface in different positions in the left periphery, yielding the variation encountered. The data indicate that the licensing of these constructions depends neither on the null-subject parameter, since this type of inversion also occurs in non- and partial null-subject varieties, nor on the unaccusative/unergative division, though in both cases a degree of correspondence exists.

  10. 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...

  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 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 ...

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

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    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.

  14. 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....

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

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    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.

  16. 49 CFR 1253.10 - Accounts.

    Science.gov (United States)

    2010-10-01

    ... Accounts. Accounts shall be kept by each conference, bureau, committee, or other organization subject to... the accounts. All receipts shall be supported by records, including records showing the basis for charges to members. All disbursements shall be supported by vouchers, payrolls, canceled checks, and other...

  17. 75 FR 10317 - DHL Global Forwarding, A Subsidiary of DP DHL, Finance and Accounting Divisions, Including...

    Science.gov (United States)

    2010-03-05

    ...,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... Subsidiary of DP DHL Finance and Accounting Divisions, Including Workers Whose Wages Are Reported to Danzas...

  18. 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)

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

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    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.

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

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    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.

  1. Changes in Accounting Education Include Increased Use of Writing Tasks.

    Science.gov (United States)

    McCleary, Bill

    1997-01-01

    The future of accounting education has already arrived at the Department of Accountancy at the University of Illinois-Champaign, United States' top accounting school. "Project Discovery" is a 5-year-old program that incorporates many current trends in educational innovation, such as writing across the curriculum, collaborative learning,…

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

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    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.

  3. 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

  4. 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,…

  5. 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…

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

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    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.

  7. Including subjectivity in the teaching of Psychopathology

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    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.

  8. Stoppage - Vat Return and Accounting Practice in Re-Delivery of a Delivery Subject to Stoppage

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    Ahmet Yanık

    2016-12-01

    Full Text Available Value Added Tax (VAT is calculated based on the goods and service delivery costs realized by the corporations. Unless this VAT is subject to stoppage, seller takes the VAT from the purchaser in delivery of goods or services and then the corporate pays this amount to the tax office or sets off through the VAT he paid for his service or goods procurement. However, in some cases, Ministry of Finance holds not those providing the delivery or service but those purchasing or procuring the goods or services responsible partly or fully for the tax calculated based on the delivery or service fee. The purpose of this paper is to reveal VAT stoppage, accounting entries with regards to the corporation accepting the delivery and re-delivering it, VAT set off and VAT return in the re-delivery of a delivery subject to stoppage pursuant to General Communiqué of VAT Serial No 117

  9. 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

    ...: Hearing Process for Restricting an IIM Account § 115.605 What information will the BIA include in its... notice of its decision to restrict your account, the only information the public notice will include is... 25 Indians 1 2010-04-01 2010-04-01 false What information will the BIA include in its notice of...

  10. 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

  11. 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.

  12. 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.

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

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    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.

  14. Origins of management accounting according to different research approaches

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    Anna Szychta

    2016-07-01

    Full Text Available The aim of the article is to specify the causes, places and periods of origin of the application of manage-ment accounting in accordance with the views of the foreign supporters of the four main approaches to research on the development of management accounting. The article highlights the various possibilities of interpretation by historians of past events and processes in the practice of management accounting dependingon the types of sources included in research and conceptual basis for discussion and interpretation of the past. The author uses the review, analysis and synthesis of thoughts and opinions of the authors of select-ed publications from the extensive English-language literature of the subject. This article constitutes an input to the discussion about the need to extend the research in Poland in the area of accounting history, including management accounting history.

  15. 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

  16. 准确设置会计科目的意义与方法%The Meaning and Methods of Setting up Accounting Subject Accurately

    Institute of Scientific and Technical Information of China (English)

    刘海; 孙胜

    2013-01-01

      管理会计的产生与发展,是会计发展史上的一次伟大变革,它让会计工作的价值得到了有效地升华。而恰当的设置会计科目,对经济数据进行有效地分类、归集自然成为了会计信息管理的核心工作。本文从准确设置会计科目的重要意义、会计科目设置原则、会计科目设置方法方面进行了论述,为企业财务管理与经济管理提供参考依据。%The origin and development of management accounting is a great change in the history of the accounting development, it gives effective sublimation for the value of the accounting work. Proper setting up accounting subject, effectively sorting and collecting the economic data has become the core work of the accounting information management. This article discussed from the significance, principle and the method of accurately setting up accounting subject, and provided a reference for enterprise financial management and economic management.

  17. 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.

  18. 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.

  19. 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…

  20. 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.

  1. WORKPLACE AS AN OBJECT OF ACCOUNTING AT COAL MINES

    Directory of Open Access Journals (Sweden)

    Valeriy Nikolaevich Kuletskoy

    2014-10-01

    Full Text Available The paper presents an approach to evaluating the effectiveness of the workplace on the coal-mining enterprise based on an integrated consideration of three aspects: organizational, technological, social, labor, organizational and economic. In accordance with the definition given to aspects of the workplace: as part of the organization of production, the labor process, organizational and economic relations. Shows the structure of the workplace as an object of accounting, including: objective function, the subject of labor, means of labor, the subject of labor.Defined parameters describing the results obtained in the workplace, and the cost of its operation.The experience in the organization poobektnogo accounting efficiency in the use of jobs in the "Cut Tugnuisky."

  2. 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. ...

  3. 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…

  4. Accounting mortgage transactions: directions of improvement

    Directory of Open Access Journals (Sweden)

    I.M. Vygivska

    2016-12-01

    Full Text Available Fragmentation methods of accounting of contractual obligations secured by mortgage, discussion questions evaluating the object of mortgage at the stage of conclusion of loan agreements (credit and the probability of default and foreclosure with the mortgagor necessitated a comprehensive research and development of methodical maintenance of accounting mortgage transactions in subjects of its implementation (the mortgagor and mortgagee, including the improvement of the order of accounting reflection operations with a mortgage of property rights, hypothec, «solid mortgage», mortgage securities, the mortgage of goods in circulation or processing. The article also provides the procedure of evaluating the object of mortgage at default of the mortgagor conditions of the contract taking into account its depreciation (physical and moral deterioration during the loan repayment period; the author specifies the procedure for recording of transactions related to the sale of such objects as the basis for providing contractual management process obligations of the debtor with relevant information.

  5. 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

  6. 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...

  7. 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...

  8. 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.

  9. Preparation of the accounting entity for verification of the final accounts

    OpenAIRE

    Kučerová, Monika

    2009-01-01

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

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

    Science.gov (United States)

    Graziano, Michael S A; Webb, Taylor W

    2015-01-01

    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.

  11. 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.

  12. 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...... product types. This enables comparison of participating life insurance products and unit-linked insurance products, thus building a bridge between the two different ways of formalizing life insurance products. Finally, our model distinguishes itself from the existing literature by taking into account...

  13. 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.

  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. 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...

  16. 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.

  17. 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...

  18. 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. 

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

    Institute of Scientific and Technical Information of China (English)

    CAO Wei

    2016-01-01

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

  20. 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.

  1. 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…

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

    Directory of Open Access Journals (Sweden)

    Ninna Reitzel Jensen

    2015-06-01

    Full Text Available 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 model by conducting scenario analysis based on Monte Carlo simulation, but the model applies to scenarios in general and to worst-case and best-estimate scenarios in particular. In addition to easy computations, our model offers a common framework for the valuation of life insurance payments across product types. This enables comparison of participating life insurance products and unit-linked insurance products, thus building a bridge between the two different ways of formalizing life insurance products. Finally, our model distinguishes itself from the existing literature by taking into account the Markov model for the state of the policyholder and, hereby, facilitating event risk.

  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. 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…

  5. Accountable to whom, for what? An exploration of the early development of Clinical Commissioning Groups in the English NHS.

    Science.gov (United States)

    Checkland, Kath; Allen, Pauline; Coleman, Anna; Segar, Julia; McDermott, Imelda; Harrison, Stephen; Petsoulas, Christina; Peckham, Stephen

    2013-12-10

    One of the key goals of the current reforms in the English National Health Service (NHS) under the Health and Social Care Act, 2012, is to increase the accountability of those responsible for commissioning care for patients (clinical commissioning groups (CCGs)), while at the same time allowing them a greater autonomy. This study was set out to explore CCG's developing accountability relationships. We carried out detailed case studies in eight CCGs, using interviews, observation and documentary analysis to explore their multiple accountabilities. We interviewed 91 people, including general practitioners, managers and governing body members in developing CCGs, and undertook 439 h of observation in a wide variety of meetings. CCGs are subject to a managerial, sanction-backed accountability to NHS England (the highest tier in the new organisational hierarchy), alongside a number of other external accountabilities to the public and to some of the other new organisations created by the reforms. In addition, unlike their predecessor commissioning organisations, they are subject to complex internal accountabilities to their members. The accountability regime to which CCGs are subject to is considerably more complex than that which applied their predecessor organisations. It remains to be seen whether the twin aspirations of increased autonomy and increased accountability can be realised in practice. However, this early study raises some important issues and concerns, including the risk that the different bodies to whom CCGs are accountable will have differing (or conflicting) agendas, and the lack of clarity over the operation of sanction regimes.

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

    OpenAIRE

    Suhaiza Ismail; Nurkamariah Kasim

    2012-01-01

    This study aims to examine the factors affecting the examination performance of non-accounting students in completing an accounting course, that is, Management Accounting. A questionnaire survey was administered to a total of 147 non-accounting students who enrolled in a Management Accounting course for a semester. The factors considered are gender, prior academic performance, year of study and learning approaches adopted which include deep, surface and strategic approaches. Using multiple re...

  7. 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

  8. 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...

  9. 18 CFR 382.106 - Accounting for annual charges paid under part 382.

    Science.gov (United States)

    2010-04-01

    ... subject to the provisions of this part must account for annual charges paid by charging the account to... public utility subject to the provisions of this part must account for annual charges paid by charging... charges paid by charging the amount to Account No. 510, Supplies and Expenses, of the Commission's Uniform...

  10. The Impact of Approved Accounting Standard AASB 1024 “Consolidated Accounts” on the Information Included in Consolidated Financial Statements

    OpenAIRE

    Pramuka, Bambang Agus

    1995-01-01

    The intent of consolidated financial statements is to provide meaningful, relevant, useful, and reliable information about the operations of a group of companies. In compliance with AASB 1024 'Consolidated Accounts', and AAS 24 Consolidated Financial Reports', a parent entity now has to include in its consolidated financial statements all controlled entities, regardless of their legal form or the ownership interest held. The new Standard also pr...

  11. 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...

  12. 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

  13. 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.

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

    Science.gov (United States)

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

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

  15. 14 CFR Sec. 2-1 - Generally accepted accounting principles.

    Science.gov (United States)

    2010-01-01

    ...). Persons subject to this part are authorized to implement, as prescribed by the Financial Accounting... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false Generally accepted accounting principles... AIR CARRIERS General Accounting Provisions Sec. 2-1 Generally accepted accounting principles. (a) The...

  16. A Problematic Subject: Afghanistan in Two Contemporary Travel Accounts

    Directory of Open Access Journals (Sweden)

    Kerry FEATHERSTONE

    2005-06-01

    Full Text Available Afghanistan has long been the subject of writing by British travellers. Robert Byron’s classic The Road to Oxiana, a twentieth-century text which has influenced several generations of travel writers, focuses on Afghanistan as a place of marvels, both in terms of culture and architecture. Bruce Chatwin’s open admiration for Byron led him to write the introduction to a late-twentieth century edition of The Road to Oxiana; he also wrote a recommendation of one of the books that this article disc...

  17. Pre-Service Accounting Teachers' Attitudes to Mathematics

    Science.gov (United States)

    Mkhize, Msizi Vitalis; Maistry, Suriamurthee Moonsamy

    2017-01-01

    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 Fennema-Sherman Mathematics Attitudes Scales…

  18. Pre-service accounting teachers' attitudes to mathematics

    OpenAIRE

    Mkhize, Msizi Vitalis; Maistry, Suriamurthee Moonsamy

    2017-01-01

    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 Fennema-Sherman Mathematics Attitudes Scales (F-SMAS) and identified demographic variables in overall attitudes to mathematics, which are pertinent to higher education pedagogy for accountancy. Eigh...

  19. 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…

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

    Science.gov (United States)

    Williams, Satina V.; Schwartz, Bill N.

    2002-01-01

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

  1. 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.

  2. Is International Accounting Education Delivering Pedagogical Value?

    Science.gov (United States)

    Patel, Chris; Millanta, Brian; Tweedie, Dale

    2016-01-01

    This paper examines whether universities are delivering pedagogical value to international accounting students commensurate with the costs of studying abroad. The paper uses survey and interview methods to explore the extent to which Chinese Learners (CLs) in an Australian postgraduate accounting subject have distinct learning needs. The paper…

  3. ACCOUNTING ETHICS - RESPONSIBILITY VERSUS CREATIVITY

    OpenAIRE

    VALENTIN IOAN UŞURELU; MIOARA MARIN (NEDELCU); ALINA ELENA DANAILĂ (ANDREI); DANIELA LOGHIN

    2010-01-01

    Professional accountants are ordered in some point in their life to take certain decisions that are ethical or not. Accounting ethics is an important aspect of an accountant's work. In the last decades has increased so much interest in accounting ethics so that the financial statements should be prepared to come to include a descriptive report of accounting professionals who have created and filled these situations. This report should include any information considered relevant about factors ...

  4. 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...

  5. 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...

  6. The Anatomy of Subjective Well-being

    NARCIS (Netherlands)

    Praag, van 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-Iayer model where individual total Subjective Well-Being depends on the

  7. 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.

  8. Masculinity, Subjectivity and Neoliberalism in Men's Accounts of Migration and Higher Educational Participation

    Science.gov (United States)

    Burke, Penny Jane

    2011-01-01

    In this article, I explore men's educational experiences and aspirations in the context of UK policy discourses of widening participation and migration. Critiquing discourses that oversimplify gendered access to higher education, I develop an analysis of the impact of masculine subjectivities on processes of subjective construction in relation to…

  9. Management accounting in an area. [United Kingdom

    Energy Technology Data Exchange (ETDEWEB)

    Cheney, G.H.

    1985-01-01

    The role of a chief accountant in a mining Area, in particular the management accounting aspect, is demonstrated by considering: cash flow; cost control; functional costing; capital expenditure appraisal; budgetary control and zero base budgeting. The above subject headings and their needs are also considered in the light of the current economic situation. 4 references.

  10. Risk of Being Subjected to Crime, Including Violent Crime, After Onset of Mental Illness: A Danish National Registry Study Using Police Data.

    Science.gov (United States)

    Dean, Kimberlie; Laursen, Thomas M; Pedersen, Carsten B; Webb, Roger T; Mortensen, Preben B; Agerbo, Esben

    2018-05-23

    . Elevated risk is not confined to specific diagnostic groups. Women with mental illness are especially vulnerable to being subjected to crime. Individual's own offending accounts for some but not all of the increased vulnerability to being subjected to crime.

  11. Democratic accountability and the votes for nuclear energy

    International Nuclear Information System (INIS)

    Bradbury, F.

    1980-01-01

    In an age of increasing enlightenment, expanding and rapid communications, coupled with complex specialization in technology and the enlarged dimension of risk, there is a need for accurate and responsive accountability between the governed and the governing. The subject is discussed under the following headings: nuclear accountability; political energy; electoral inadequacies; group conflict; competence; key factors; technological compatibility; political accountability; defective chain; people's voice. (U.K.)

  12. 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...

  13. 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

  14. Job satisfaction and subjective well-being among Czech nurses.

    Science.gov (United States)

    Gurková, Elena; Haroková, Sylvie; Džuka, Jozef; Žiaková, Katarína

    2014-04-01

    The aim of the present study was to investigate the relationship between domains of the job satisfaction and components of subjective well-being in nurses. A convenience sample of hospital nurses was recruited from six hospitals in Czech Republic. Data were collected using a set of questionnaires that included the McCloskey/Mueller Satisfaction Scale, the Positive Affect Scale, the Negative Affect Scale and the Personal Well-being Index. We confirmed low association between job satisfaction and subjective well-being of nurses. Satisfaction with extrinsic rewards, co-workers and family/work balance accounted for only a small percentage of variance in cognitive component of subjective well-being. Positive affect was predicted by interaction opportunities and scheduling. Negative affect was predicted by interaction opportunities and scheduling and intention to leave the actual workplace. Low percentage of the variance suggests that subjective well-being is not strongly influenced by job satisfaction. © 2013 Wiley Publishing Asia Pty Ltd.

  15. 18 CFR 367.4250 - Account 425, Miscellaneous amortization.

    Science.gov (United States)

    2010-04-01

    ..., Miscellaneous amortization. (a) This account must include amortization charges not includible in other accounts.... Charges included in this account, if significant in amount, must be in accordance with an orderly and... be included in this account by the Commission. ...

  16. 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

  17. The Dynamics of Terms in Accounting

    DEFF Research Database (Denmark)

    Fuertes-Olivera, Pedro A.; Nielsen, Sandro

    2011-01-01

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

  18. 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.

  19. Risk of Being Subjected to Crime, Including Violent Crime, After Onset of Mental Illness

    DEFF Research Database (Denmark)

    Dean, Kimberlie; Laursen, Thomas M; Pedersen, Carsten B

    2018-01-01

    Importance: People with mental illness are more likely to have contact with the criminal justice system, but research to date has focused on risk of offense perpetration, while less is known about risk of being subjected to crime and violence. Objectives: To establish the incidence of being...... subjected to all types of criminal offenses, and by violent crimes separately, after onset of mental illness across the full diagnostic spectrum compared with those in the population without mental illness. Design, Setting, and Participants: This investigation was a longitudinal national cohort study using...... of mental illness, recorded as first contact with outpatient or inpatient mental health services. Diagnoses across the full spectrum of psychiatric diagnoses were considered separately for men and women. Main Outcomes and Measures: Incidence rate ratios (IRRs) were estimated for first subjection to crime...

  20. 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.

  1. 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

  2. Accounting for Quality

    DEFF Research Database (Denmark)

    Pflueger, Dane

    2015-01-01

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

  3. 18 CFR 367.2190 - Account 219, Accumulated other comprehensive income.

    Science.gov (United States)

    2010-04-01

    ... COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE 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 § 367.2190 Account 219...

  4. Testing the Item-Order Account of Design Effects Using the Production Effect

    Science.gov (United States)

    Jonker, Tanya R.; Levene, Merrick; MacLeod, Colin M.

    2014-01-01

    A number of memory phenomena evident in recall in within-subject, mixed-lists designs are reduced or eliminated in between-subject, pure-list designs. The item-order account (McDaniel & Bugg, 2008) proposes that differential retention of order information might underlie this pattern. According to this account, order information may be encoded…

  5. The neural subjective frame: from bodily signals to perceptual consciousness.

    Science.gov (United States)

    Park, Hyeong-Dong; Tallon-Baudry, Catherine

    2014-05-05

    The report 'I saw the stimulus' operationally defines visual consciousness, but where does the 'I' come from? To account for the subjective dimension of perceptual experience, we introduce the concept of the neural subjective frame. The neural subjective frame would be based on the constantly updated neural maps of the internal state of the body and constitute a neural referential from which first person experience can be created. We propose to root the neural subjective frame in the neural representation of visceral information which is transmitted through multiple anatomical pathways to a number of target sites, including posterior insula, ventral anterior cingulate cortex, amygdala and somatosensory cortex. We review existing experimental evidence showing that the processing of external stimuli can interact with visceral function. The neural subjective frame is a low-level building block of subjective experience which is not explicitly experienced by itself which is necessary but not sufficient for perceptual experience. It could also underlie other types of subjective experiences such as self-consciousness and emotional feelings. Because the neural subjective frame is tightly linked to homeostatic regulations involved in vigilance, it could also make a link between state and content consciousness.

  6. Neuroanatomical correlates of attention-deficit-hyperactivity disorder accounting for comorbid oppositional defiant disorder and conduct disorder.

    Science.gov (United States)

    Sasayama, Daimei; Hayashida, Ayako; Yamasue, Hidenori; Harada, Yuzuru; Kaneko, Tomoki; Kasai, Kiyoto; Washizuka, Shinsuke; Amano, Naoji

    2010-08-01

    An increasing number of neuroimaging studies have been conducted to uncover the pathophysiology of attention-deficit-hyperactivity disorder (ADHD). The findings are inconsistent, however, at least partially due to methodological differences. In the present study voxel-based morphometry (VBM) was used to evaluate brain morphology in ADHD subjects after taking into account the confounding effect of oppositional defiant disorder (ODD) and conduct disorder (CD) comorbidity. Eighteen children with ADHD and 17 age- and gender-matched typically developing subjects underwent high-spatial resolution magnetic resonance imaging. The regional gray matter volume differences between the children with ADHD and controls were examined with and without accounting for comorbid ODD and CD in a voxel-by-voxel manner throughout the entire brain. The VBM indicated significantly smaller regional gray matter volume in regions including the bilateral temporal polar and occipital cortices and the left amygdala in subjects with ADHD compared with controls. Significantly smaller regional gray matter volumes were demonstrated in more extensive regions including the bilateral temporal polar cortices, bilateral amygdala, right occipital cortex, right superior temporal sulcus, and left middle frontal gyrus after controlling for the confounding effect of comorbid ODD and CD. Morphological abnormalities in ADHD were seen not only in the regions associated with executive functioning but also in the regions associated with social cognition. When the effect of comorbid CD and ODD was taken into account, there were more extensive regions with significantly smaller volume in ADHD compared to controls.

  7. NIAT UNTUK MENGAMBIL CHARTERED ACCOUNTANT DENGAN THEORY OF PLANNED BEHAVIOR

    Directory of Open Access Journals (Sweden)

    Guhti Ayu Sri Wardani

    2015-04-01

    Full Text Available This study aims to analyze and provide empirical evidence about the influence of perceptions and attitudes, subjective norms, and perceived behavioral control on the intention of students to take a chartered accountant. The sample in this study is undergraduate’s students in Faculty of Economics Department of Accounting 2015 and PPAk’s students class of 2014 and 2015 at Diponegoro University were 107 respondents. The method of collecting data is a survey method by distributing questionnaire to respondents either directly or electronically. The data was analyzed using logistics regression analysis. The results showed subjective norm has a significant influence on the intention of student to take a Chartered Accountant. While factors perceptions and attitudes and perceived behavioral control have no a significant influence on the intention of students to take Charetered Accountant.

  8. ACCOUNTING INFORMATION SYSTEM - QUALITATIVE CHARACTERISTICS AND THE IMPORTANCE OF ACCOUNTING INFORMATION AT TRADE ENTITIES

    Directory of Open Access Journals (Sweden)

    CARAIMAN ADRIAN-COSMIN

    2015-03-01

    Full Text Available Financial and accounting information systems, today, no longer are the traditional ones, they are subject to the normalisation and harmonisation, in the idea of globalization, and as a natural consequence of this situation, the users of accounting information require more and more diverse information from these systems. The economic entities in general, and those in the trade, in particular, performance management, management of the current situation, with multiple phenomena of crisis, require substantiation of decisions on the basis of a system of real information, pertinent, relevant and provided in a timely manner (Radu, 2011 [7]. Apart from users and goals of information provided by entities of the accounting information system of trade entities, they must have certain qualitative characteristics that facilitate the process of interpretation and use of accounting information. At the same time they are needed because their accounting information through its better goal, to represent the support base for the elaboration of certain decisions by those interested. In this article I propose to introduce qualitative characteristics of accounting information provided by IASB (International Accounting Standards Board, which, incidentally, have been taken up initially by the Romanian accounting regulations, with their subsequent amendments and additions, so far, because, in the end, as a conclusion, I consider that I should be noted that these qualities cannot be effective unlessin turn, the users themselves have the quality to have the knowledge required to understand the information that is intended for them.

  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 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.

  11. How Do the Approaches to Accountability Compare for Charities Working in International Development?

    Science.gov (United States)

    Kirsch, David

    2014-01-01

    Approaches to accountability vary between charities working to reduce under-five mortality in underdeveloped countries, and healthcare workers and facilities in Canada. Comparison reveals key differences, similarities and trade-offs. For example, while health professionals are governed by legislation and healthcare facilities have a de facto obligation to be accredited, charities and other international organizations are not subject to mandatory international laws or guidelines or to de facto international standards. Charities have policy goals similar to those found in the Canadian substudies, including access, quality, cost control, cost-effectiveness and customer satisfaction. However, the relative absence of external policy tools means that these goals may not be realized. Accountability can be beneficial, but too much or the wrong kind of accountability can divert resources and diminish returns. PMID:25305397

  12. Acute effects of LSD on amygdala activity during processing of fearful stimuli in healthy subjects

    OpenAIRE

    Mueller, F.; Lenz, C.; Dolder, P. C.; Harder, S.; Schmid, Y.; Lang, U. E.; Liechti, M. E.; Borgwardt, S.

    2017-01-01

    Lysergic acid diethylamide (LSD) induces profound changes in various mental domains, including perception, self-awareness and emotions. We used functional magnetic resonance imaging (fMRI) to investigate the acute effects of LSD on the neural substrate of emotional processing in humans. Using a double-blind, randomised, cross-over study design, placebo or 100 μg LSD were orally administered to 20 healthy subjects before the fMRI scan, taking into account the subjective and pharmacological pea...

  13. Advantages of fund accounting in 'nonprofits'.

    Science.gov (United States)

    Herzlinger, R E; Sherman, H D

    1980-01-01

    Motivated by the financial difficulties that have beset city governments and some private nonprofit organizations, the accounting profession and other circles are urging these organizations to conform to business accounting practices. (See Robert N. Anthony's article on p. 83 of this issue.) Fund accounting, these reformers claim, is too complex, too segmented to permit intelligent analysis. The authors of this article demur; not only is it legally and logically necessary to maintain separately the restricted and unrestricted monies received from various sources and spent for designated purposes; also close examination of the financial statements of nonprofit enterprises can provide a very good idea of how well they are doing financially. Furthermore, the authors advocate adoption of certain fund accounting principles for businesses, and they show why they could be helpful. This article is much more than a defense of how nonprofit organizations account for their operations; it is a comprehensive but brief introduction to the subject.

  14. 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

  15. 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

  16. 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.

  17. Expanding the Horizons of Accounting Education: Incorporating Social and Critical Perspectives

    Science.gov (United States)

    Boyce, Gordon; Greer, Susan; Blair, Bill; Davids, Cindy

    2012-01-01

    This paper examines a case of accounting education change in the context of increased interest in ethical, social, and environmental accountability, presenting a reflexive case study of a new university accounting subject incorporating social and critical perspectives. Foundational pedagogical principles and key aspects of curriculum are outlined.…

  18. SPECIFIC OF ACCOUNTING OF NON-FINANCIAL ASSETS IN HEALTH INSTITUTIONS

    Directory of Open Access Journals (Sweden)

    Natalya Pryadka

    2016-11-01

    Full Text Available The purpose of the paper is to analysis of the modern state of accounting of non-financial assets and present accounting in health institutions protection during the period of medical reforms. The account of nonfinancial assets has his specific in medical establishments. Reforms, which implemented in Ukraine, affecting the account of non-financial assets. Medical institutions relate to the General government. Methodology. The survey is based on a comparison of data from the national and international reforms in medical industry. Results of the survey showed that in the dictionary of V. Raizberg next determination is driven: "public sector – it is a set of business units, that carry out economic activity, are in a public domain, controlled by public authorities or designated and hired persons" (Raizberg, 1999. In the Commercial code of Ukraine it is indicated: "The subjects of public sector of economy are subjects that operate on the basis of only public domain, and also subjects, which state share in authorized capital exceeds fifty percents or be value that provides a right to the state for decisive influence on economic activity of these subjects" (СС, 2003. Practical implications. Public sector structure specifies data of International Public Sector Accounting Standards. Substancial load concept "public sector" in national and international practice are relevant (Poznyakovska, 2009. Accounting in health institutions has specific terms, inherent to the government sector. They are determined by the types of activity and terms of assignation (Pasichnik, 2005. Medical services must be accessible to all stratum of population. They must have free basis. They come forward as a public benefit independent of individual possibility to pay for him. Therefore lion's part of general charges for health protection is used on the grant of medical services to the population. At the same time "upgrading of medical services lies inplane providing of

  19. 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

  20. 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

  1. 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.

  2. 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.

  3. The Problems in the teaching and learning of Accounting as a ...

    African Journals Online (AJOL)

    This study is designed to identify the problems facing the teaching and learning of Accounting as a vocational subject in secondary schools in Ondo State and to proffer solution. The study population was about 150 senior accounting teachers in those schools that registered students for accounting at the SSC Examination ...

  4. 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.

  5. The Information Support of the Internal Control of Receivables and Accounts Payable

    Directory of Open Access Journals (Sweden)

    Akimova Natalia S.

    2017-11-01

    Full Text Available The article substantiates the necessity of organization of internal audit of receivables and accounts payable at the trade enterprises, which will allow the decision-makers to obtain confirmation of the validity of the accountance data. The theoretical substantiation of bases of monitoring together with necessity of its carrying out in the accountance system of accounts receivable and accounts payable was considered. The scheme on interaction of subjects of control has been proposed, in terms of which each of the examined subjects of control is in constant information interaction with other divisions. To effectively control the movement of debt, trade organizations are encouraged to use the forms of operational reporting developed as part of improving internal audit as a tool to enhance the efficiency of the internal control system.

  6. 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)

  7. 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)

  8. 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)

  9. 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.

  10. 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.

  11. 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)

  12. 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

  13. BEHAVIORAL ASPECT OF ACCOUNTING TEACHERS’ INFORMATION TECHNOLOGY USAGE

    OpenAIRE

    YILMAZ, Emine; ÖZER, Gökhan

    2015-01-01

    This study aims to examine behavioral process of accounting teachers’ information technology (IT) acceptance. To this end, we collected data from accounting teachers working in trade high schools. Research model and hypotheses were developed in the light of Theory of Reasoned Action. Accordingly, relationships among attitudes, subjective norms, intentions towards information technology usage and IT usage behaviors were investigated. Explanatory factor analysis and structural equation modeling...

  14. 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.

  15. 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,...

  16. 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

  17. 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…

  18. 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.

  19. Entrepreneurial subjects in forestry and data mining from accounting data in the Czech Republic

    Directory of Open Access Journals (Sweden)

    Zbyněk Šmída

    2004-01-01

    Full Text Available Forests owned by the state in the Czech Republic are managed by Forests of the Czech Republic, state enterprise with its headquarters in Hradec Králové. The private companies (established during the economic reform in 1992 and privatization in 1994 carry out silvicultural and logging activities in state forests on the basis of contracts. This study is focused on forest enterprises (contractors; the current situation of business environment in the Czech Republic was studied. There have been found 38 236 forestry entrepreneurs in the Czech Republic, and divided according to legal title, to numbers of employees onto groups on the basis of size and availability of their accounting data in the first part of the article.The second part deals with data mining from accounting by a process known as a Financial statement analysis, which has to make an informed decision for owners or managers of the enterprise. Ratio analysis is regarded as the basic methodical instrument of financial analysis. Ratio analysis effectively summarizes multiple financial statement categories into few relative indices of performance and financial position. It is powerful method for managing with the complexity and volume data presented in financial statements. The relative indices converse financial statement categories into measures and it helps control for differences across companies and across time. This article contains chosen forestry contractors and describes the most useful economic indicators (ratios and takes into account possible utilization in the sector generally.

  20. Null Subjects in European and Brazilian Portuguese

    Directory of Open Access Journals (Sweden)

    Pilar Barbosa

    2005-12-01

    Full Text Available The goals of this paper are twofold: a to provide a structural account of the effects of the informal ‘Avoid Pronoun Principle’, proposed in Chomsky (1981: 65 for the Null Subject Languages (NSLs, and b to compare, in European and Brazilian Portuguese (EP and BP, the distribution of the third person pronouns in its full and null forms, to check whether in written corpora BP incorporates signs of the ongoing loss of the null subject, largely attested in its contemporary spoken language. The strong theoretical claim is that in the Romance non-NSLs the pre-verbal subject is sitting in Spec of IP, while in the Romance NSLs it is Clitic Left-Dislocated (or is extracted by A-bar movement if it belongs to a restricted set of non-referential quantified expressions. The paper provides quantitative evidence that BP is losing the properties associated with the Null Subject Parameter. In its qualitative analysis, it shows that the contrasts between EP and BP are easily accounted for if the two derivations are assumed and if the null subjects in the two varieties are considered to be of a different nature: a pronoun in EP and a pronominal anaphor in BP.

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

    OpenAIRE

    Marie Ogawa; Takashi Kubota

    1995-01-01

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

  2. Subjective Life Horizon and Portfolio Choice

    OpenAIRE

    Spaenjers , Christophe; Spira, Sven Michael

    2013-01-01

    Using data from a U.S. household survey, we examine the empirical relation between subjective life horizon (i.e., the self-reported expectation of remaining life span) and portfolio choice. We find that equity portfolio shares are higher for investors with longer horizons, ceteris paribus, in line with theoretical predictions. This result is robust to controlling for optimism and health status, accounting for the endogeneity of equity market participation, or instrumenting subjective life hor...

  3. THE ACCOUNTING POSTEMPLOYMENT BENEFITS BASED ON ACTUARIAL CALCULATIONS

    Directory of Open Access Journals (Sweden)

    Anna CEBOTARI

    2017-11-01

    Full Text Available The accounting post-employment benefits, based on actuarial calculations, at present remains a subject studied in Moldova only theoretically. Applying actuarial calculations of accounting in fact denotes its character of evolving. Because national accounting standards have been adapted to international, which, in turn, require the valuation of assets and debts at fair value, there is a need to draw up exact calculations on which stands the theory of probability and mathematical statistics. One of the main objectives of accounting information is reflected in its financial situations and providing internal and external users of the entity. Hence, arises the need to reflect highly reliable information that can be provided by applying actuarial calculations.

  4. Subjective figures and texture perception.

    Science.gov (United States)

    Zucker, S W; Cavanagh, P

    1985-01-01

    A texture discrimination task using the Ehrenstein illusion demonstrates that subjective brightness effects can play an essential role in early vision. The subjectively bright regions of the Ehrenstein can be organized either as discs or as stripes, depending on orientation. The accuracy of discrimination between variants of the Ehrenstein and control patterns was a direct function of the presence of the illusory brightness stripes, being high when they were present and low otherwise. It is argued that neither receptive field structure nor spatial-frequency content can adequately account for these results. We suggest that the subjective brightness illusions, rather than being a high-level, cognitive aspect of vision, are in fact the result of an early visual process.

  5. An Experiment in Fair Value Accounting: UK Investment Vehicles

    OpenAIRE

    Rees, W.; Danbolt, Jo

    2008-01-01

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

  6. PROFESSOR I.N. EVIAN-PRECURSOR OF ACCOUNTING SCHOOL FROM CLUJ

    OpenAIRE

    Tiron Tudor Adriana; Crisan Teodora Viorica

    2011-01-01

    Our paper is about the history of accountancy in Romania, in Transylvania. We develop this subject because we consider that is very important to know about the history of your own country, and from our point of view about the history of accounting, which is a very important component of nowadays life. This work paper presents the history of the accountancy trought the study of biography. So by describing the work of professor I.N. Evian, who was an important personality for the accounting his...

  7. Canadian governance of health research involving human subjects: is anybody minding the store?

    Science.gov (United States)

    McDonald, M

    2001-01-01

    From an ethical perspective, good governance involves the translation of collective moral intentions into effective and accountable institutional actions. With respect to the use of human subjects in Canadian health research, I contend that there have been many good intentions but very little in the way of appropriate governance arrangements. Hence, the question, "who minds the store?" is especially acute with respect to the protection of vulnerable individuals and groups that are typically recruited as subjects for health research in Canada. Beyond diagnosing failures in governance and their causes, I offer suggestions for significant reforms, including evidence-based ethics assessment, independent oversight, and greater participation of research subjects in governance. I will close with some more general reflections on ethics, law, and governance.

  8. Effects of Accounting Information Quality, Accountability, and Transparency on Zakat Acceptance

    Directory of Open Access Journals (Sweden)

    Nikmatuniayah Nikmatuniayah

    2017-06-01

    Full Text Available This study aims to prove the effects of accounting information quality, accountability, and transparency on the acceptance of zakat. The population of this research is Zakat Collection Agency (LAZ in Semarang City, Central Java province. The samples are taken by using purposive sampling. They are Zakat Collection Agency in Semarang that have the largest zakat revenue source and the widest distribution. The research samples taken include: BAZNAS Semarang, LAZISBA Baiturrahman Masjid, DPU Daarut Tauhid (DT Public Works Services, Rumah Zakat, Pos Keadilan Peduli Ummah (PKPU, and Dompet Dhuafa. The data are collected on June - July 2016. The data are processed by using Multiple Regression method. The results show that the Quality of Accounting Information, Accountability, and Transparency affect the Level of Acceptance of Zakat Fund.

  9. 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.

  10. Determining the profile of the successful first-year accounting student

    African Journals Online (AJOL)

    A concern about the pass rate in first-year accounting courses in higher education has resulted in a number of national and international research projects on the subject. Researchers have looked at the possible effect of factors such as the student's proficiency in English, prior experience in accounting and mathematics,

  11. 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…

  12. Georgia : Accounting and Auditing

    OpenAIRE

    World Bank

    2007-01-01

    This report provides an assessment of accounting, financial reporting and auditing requirements and practices within the enterprise and financial sectors in Georgia. The report uses International Financial Reporting Standards (IFRS), International Standards on Auditing (ISA) and draws on international experience and good practices in the field of accounting and audit regulation, including in ...

  13. 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.

  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. 30 CFR 206.173 - How do I calculate the alternative methodology for dual accounting?

    Science.gov (United States)

    2010-07-01

    ... measured at facility measurement points whose quality exceeds 1,000 Btu/cf are subject to dual accounting... for dual accounting? 206.173 Section 206.173 Mineral Resources MINERALS MANAGEMENT SERVICE, DEPARTMENT... the alternative methodology for dual accounting? (a) Electing a dual accounting method. (1) If you are...

  16. 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.

  17. 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…

  18. Subject search study. Final report

    International Nuclear Information System (INIS)

    Todeschini, C.

    1995-01-01

    The study gathered information on how users search the database of the International Nuclear Information System (INIS), using indicators such as Subject categories, Controlled terms, Subject headings, Free-text words, combinations of the above. Users participated from the Australian, French, Russian and Spanish INIS Centres, that have different national languages. Participants, both intermediaries and end users, replied to a questionnaire and executed search queries. The INIS Secretariat at the IAEA also participated. A protocol of all search strategies used in actual searches in the database was kept. The thought process for Russian and Spanish users is predominantly non-English and also the actual initial search formulation is predominantly non-English among Russian and Spanish users while it tends to be more in English among French users. A total of 1002 searches were executed by the five INIS centres including the IAEA. The search protocols indicate the following search behaviour: 1) free text words represent about 40% of search points on an average query; 2) descriptors used as search keys have the widest range as percentage of search points, from a low of 25% to a high of 48%; 3) search keys consisting of free text that coincides with a descriptor account for about 15% of search points; 4) Subject Categories are not used in many searches; 5) free text words are present as search points in about 80% of all searches; 6) controlled terms (descriptors) are used very extensively and appear in about 90% of all searches; 7) Subject Headings were used in only a few percent of searches. From the results of the study one can conclude that there is a greater reluctance on the part of non-native English speakers in initiating their searches by using free text word searches. Also: Subject Categories are little used in searching the database; both free text terms and controlled terms are the predominant types of search keys used, whereby the controlled terms are used more

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

    African Journals Online (AJOL)

    Journal Home > Vol 37, No 2 (2017) > ... 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 ...

  20. 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.

  1. Motivating Factors for Sustainable Accountant Potentials in Malaysia

    Directory of Open Access Journals (Sweden)

    Syed Ibrahim Sharifah Norhafiza

    2017-01-01

    Full Text Available Economic Transformation Plan (ETP emphasizes that the country has a pool of resources to steer towards Malaysia’s aspirations to become a developed and high-income nation. The ETP Roadmap highlights accountancy, an integral function in all businesses as part of the significant ETP driver. However, Malaysia still lacks the required number of qualified accountants by the year 2020. This challenges higher learning institutions to produce suitable accounting graduates. Despite taking an accounting subject in schools, not all these students later opt to enrol accounting in higher learning institutions as many factors influence their career choices. This study aims to explore these motivating factors. A quantitative approach was applied whereby primary data were collected through a questionnaire survey. Respondents were students from seven elite schools in Melaka. The study found eight motivating factors; family members in the accounting profession, public accountant as a career choice, students’ interest in receiving relevant information, choosing private accountants as a career, parents, school counsellor and career talk. However, only four of these factors were significant to students’ decisions to pursue professional accounting courses. In addition, parents’ influence plays a greater role in motivating students to opt for professional accounting courses as compared to an accounting degree.

  2. 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

  3. 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

  4. 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

  5. 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

  6. 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…

  7. Accounting: Suggested Content for Postsecondary Tax Course

    Science.gov (United States)

    King, Patricia H.; Morgan, Samuel D.

    1978-01-01

    Surveys of community college graduates and of certified public accountants were made to determine employment relevance of the accounting curriculum. The article suggests topics from the study data which should be included in taxation courses, e.g., income tax accounting, corporate taxation accounting, and tax law. (MF)

  8. 18 CFR 367.106 - Accounts 426.1, 426.2, 426.3, 426.4, and 426.5, Miscellaneous expense accounts.

    Science.gov (United States)

    2010-04-01

    ... PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY... miscellaneous expense items which are nonoperating in nature but which are properly deductible before...

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

    OpenAIRE

    Özkaşıkcı, Ali İhsan

    1995-01-01

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

  10. 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.

  11. Personality dimensions and subjective well-being.

    Science.gov (United States)

    Chico Librán, Eliseo

    2006-05-01

    This work examines the association between personality dimensions (extraversion and neuroticism) and subjective well-being. Subjective well-being is associated both with extraversion and neuroticism, and currently, neuroticism is generally considered the more important. A total of 368 students from the University of Rovira i Virgili completed the Extraversion and Neuroticism subscales of the revised Eysenck Personality Questionnaire (Eysenck, Eysenck, and Barrett, 1985), the Satisfaction with Life Scale (SWLS; Diener, Emmons, Larsen, and Griffin, 1985), and the Positive and Negative Affect Scale (Watson, Clark, and Tellegen, 1988). Regression analyses revealed the personality variable of neuroticism as one of the most important correlates of subjective well-being. Regression analyses also showed that 44% of the variance of subjective well-being was accounted for by neuroticism, whereas extraversion only explained 8% of the variance.

  12. Accounting and Control in Ensuring Economic Security of the Organizations of Perm Region

    Directory of Open Access Journals (Sweden)

    Vyacheslav Valetyevich Epishin

    2016-09-01

    Full Text Available The article deals with the urgent problem concerning the regional development as well as the specific organization, or to the development of an integrated system of economic security of the organization. The article discusses the importance of such an element of economic security (including the financial security as the accounting and control as well as their possible violations. The authors substantiate their position on the relationship of the violations of accounting and control and also the internal theft, other economic crimes and their negative consequences. The analysis of the existing national and foreign sources related to the subject of the study is carried out. The conclusion is made about the lack of modern research devoted to the study of the protective properties of accounting, control and their violations, which condition economic crimes. The methodological tools of the research include dialectic method, systemic analysis, complex sociological methods: the analysis of the legal sources, of statistical information and judicial practice. On the basis of the analysis of criminal cases, financial statements, publications media, the authors made the conclusion about the conditionality of the theft in the organizations as there are the violations of accounting and control, low efficiency of control and auditing, of preventive measures for neutralization of the violations of accounting and control from the services of economic security, accounting offices, auditing and law enforcement services. The recommendations for the optimization of this work are introduced. They can be used by accounting departments, auditing bodies, fiscal authorities at the municipal and regional level and by law enforcement officials. The economic security is necessary for any organizations regardless of their forms of ownership, ranging from government organizations to small kiosks. The difference will only consist in the means and methods.

  13. 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...

  14. Accounting Issues: An Essay Series Part IX--Statement of Cash Flows

    Science.gov (United States)

    Laux, Judy

    2009-01-01

    This essay series, beginning with Laux [2007a], defends the proposition that eliminating the theoretical chapter from the principles level accounting course has weakened the introduction for students new to this subject, perhaps resulting in some adverse selection for the accounting profession. As a remedy, it offers concise theoretical articles…

  15. Comparative Study of Financial Statements in Anglo-Saxon and Romanian Accounting

    OpenAIRE

    Nicolae ECOBICI

    2010-01-01

    The two accounting systems, the French and Anglo-Saxon, tend to harmonize. We will present the financial statements of Romania, subject to OMFP 3055/2009, in parallel with the Anglo-Saxon accounting system. The issues considered are related to the reference period and the shape, structure and content of financial statements.

  16. Tax depreciation versus accounting depreciation in Romania after joining the European Union

    OpenAIRE

    Trifan, A.; Anton, C.

    2010-01-01

    In order to give a true and fair view, accounting should be led by its own principles, without being distorted by value adjustments for taxation purposes. To achieve this goal, accounting must be separated from taxation, i.e., the tax recognition of the magnitude of some expenditure should not be subject to their impact on accounting. Although formally accepted, the disconnection of taxation from accounting continues to experience difficulties. But a certain progress can be detected. The regi...

  17. 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....

  18. 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.

  19. Background of the Degree in Public Accounting

    Directory of Open Access Journals (Sweden)

    José G. Vargas-Hernández

    2012-08-01

    Full Text Available This paper aims to review public accountant education in terms of the interrelated subjects as well as its background. The results of this education development project improve the formation of the accountant public education because of its linkage between teachers and students in the research process and the design of new teaching strategies that contribute to solving real problems and facilitate the social projection. The academic administration is characterized by processes that arise and is generated within the same individuals, focused on the construction and reconstruction of knowledge, proper training and formation of builders of their own processes.

  20. Account Credibility and Public Image: Excuses, Justifications, Denials, and Sexual Harassment.

    Science.gov (United States)

    Dunn, Deborah; Cody, Michael J.

    2000-01-01

    Examines and challenges theories of account giving and public image following an accusation of sexual harassment in the workplace, using college students and working adults as subjects. Challenges the existing theories of account giving and public image, and lays to rest the notion that full apologies and excuses are mitigating in serious account…

  1. Subjective Poverty and Its Relation to Objective Poverty Concepts in Hungary

    Science.gov (United States)

    Nandori, Eszter Siposne

    2011-01-01

    The paper analyzes subjective poverty in Hungary and compares it to the objective poverty concepts. Subjective poverty is defined by examining who people consider to be poor. Based on the Easterlin paradox, the initial hypothesis states that subjective and absolute poverty concepts are highly correlated. Taking into account that Hungary is a…

  2. Strategic Responses to Accountability Demands: A Case Study of Three Community Colleges

    Science.gov (United States)

    Lattimore, John B.; D'Amico, Mark M.; Hancock, Dawson R.

    2012-01-01

    As community colleges receive attention focused on their role in addressing postsecondary needs, they are subject to varying levels of accountability, which necessitates the development of strategic approaches to leading institutions. Burke (2005) recognizes three accountability perspectives that higher education institutions must consider:…

  3. 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…

  4. Main requirements and criteria for State nuclear material control and accounting

    International Nuclear Information System (INIS)

    Ryazanov, B.G.; Goryunov, V.K.; Erastov, V.V.

    1999-01-01

    The paper presents comments and substantiation of the main requirements and criteria for the State nuclear materials (NM) control and accounting system in the draft of the federal Main regulations of NM control and accounting. The State NM control and accounting system structure and design principles, the list of nuclear and special non-nuclear materials which are subject to the control and accounting, NM control and accounting principles are considered. Measurement system for the values for NM control and accounting and measurement assurance program, NM transfer procedures, physical inventory taking, closing a material balance and evaluation of inventory difference and balance closure of bulk form NM are shown. Accounting units in the inventory, the system accounting report documentation and preliminary notifications, the NM control and accounting arrangement, the federal and departmental control in the State NM control and accounting system, the State NM control and accounting system supervision and requirement to the personnel carrying out the NM control and accounting are discussed [ru

  5. Subjective method of refractometry and depth of focus

    Directory of Open Access Journals (Sweden)

    Nikolai M. Sergienko

    2012-04-01

    Conclusion: The traditional method of subjective refractometry with application of trial lenses was developed on the basis of data of large optical aberrations and significant depth of focus which values should be taken into account during interpretation of results of subjective refractometry. Our data regarding to prevalence of emmetropic refraction falls in line with basic science provisions in respect of the physiology of the eye.

  6. Models and Rules of Evaluation in International Accounting

    OpenAIRE

    Liliana Feleaga; Niculae Feleaga

    2006-01-01

    The accounting procedures cannot be analyzed without a previous evaluation. Value is in general a very subjective issue, usually the result of a monetary evaluation made to a specific asset, group of assets or entities, or to some rendered services. Within the economic sciences, value comes from its very own deep history. In accounting, the concept of value had a late and fragile start. The term of value must not be misinterpreted as being the same thing with cost, even though value is freque...

  7. 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.

  8. Acute effects of LSD on amygdala activity during processing of fearful stimuli in healthy subjects.

    Science.gov (United States)

    Mueller, F; Lenz, C; Dolder, P C; Harder, S; Schmid, Y; Lang, U E; Liechti, M E; Borgwardt, S

    2017-04-04

    Lysergic acid diethylamide (LSD) induces profound changes in various mental domains, including perception, self-awareness and emotions. We used functional magnetic resonance imaging (fMRI) to investigate the acute effects of LSD on the neural substrate of emotional processing in humans. Using a double-blind, randomised, cross-over study design, placebo or 100 μg LSD were orally administered to 20 healthy subjects before the fMRI scan, taking into account the subjective and pharmacological peak effects of LSD. The plasma levels of LSD were determined immediately before and after the scan. The study (including the a priori-defined study end point) was registered at ClinicalTrials.gov before study start (NCT02308969). The administration of LSD reduced reactivity of the left amygdala and the right medial prefrontal cortex relative to placebo during the presentation of fearful faces (PLSD-induced amygdala response to fearful stimuli and the LSD-induced subjective drug effects (PLSD modulates the engagement of brain regions that mediate emotional processing.

  9. 18 CFR 367.9110 - Account 911, Supervision.

    Science.gov (United States)

    2010-04-01

    ... account must include the cost of labor and expenses incurred in the general direction and supervision of sales activities, except merchandising. Direct supervision of a specific activity, such as demonstrating, selling, or advertising, must be charged to the account wherein the costs of such activity are included...

  10. COMPARATIVE STUDY OF FINANCIAL STATEMENTS IN ANGLO-SAXON AND ROMANIAN ACCOUNTING

    Directory of Open Access Journals (Sweden)

    Nicolae ECOBICI

    2010-06-01

    Full Text Available The two accounting systems, the French and Anglo-Saxon, tend to harmonize. We will present the financial statements of Romania, subject to OMFP 3055/2009, in parallel with the Anglo-Saxon accounting system. The issues considered are related to the reference period and the shape, structure and content of financial statements.

  11. 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.

  12. 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...

  13. 75 FR 54801 - Account Ownership and Control Report

    Science.gov (United States)

    2010-09-09

    ... Report AGENCY: Commodity Futures Trading Commission (``Commission''). ACTION: Extension of comment period... Report'' must be in the subject field of responses submitted via e-mail, and clearly indicated on written... certain ownership and control information via an account ``Ownership and Control Report'' submitted weekly...

  14. 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.

  15. Effect of subject types on the production of auxiliary is in young English-speaking children.

    Science.gov (United States)

    Guo, Ling-Yu; Owen, Amanda J; Tomblin, J Bruce

    2010-12-01

    In this study, the authors tested the unique checking constraint (UCC) hypothesis and the usage-based approach concerning why young children variably use tense and agreement morphemes in obligatory contexts by examining the effect of subject types on the production of auxiliary is. Twenty typically developing 3-year-olds were included in this study. The children's production of auxiliary is was elicited in sentences with pronominal subjects, high-frequency lexical noun phrase (NP) subjects (e.g., the dog), and low-frequency lexical NP subjects (e.g., the deer). As a group, children did not use auxiliary is more accurately with pronominal subjects than with lexical NP subjects. Furthermore, individual data revealed that although some children used auxiliary is more accurately with pronominal subjects than with lexical NP subjects, the majority of children did not show this trend. The symmetry observed between lexical and pronominal subjects supports the predictions of the UCC hypothesis, although additional mechanisms may be needed to account for the asymmetry between subject types in some individual children. Discrepant results between the present study and previous studies were attributed to differences in task formats and children's developmental levels.

  16. 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

  17. 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.

  18. 37 CFR 260.4 - Confidential information and statements of account.

    Science.gov (United States)

    2010-07-01

    ... Confidential information and statements of account. (a) For purposes of this part, confidential information shall include statements of account and any information pertaining to the statements of account... included on the statement of account. (d) Access to the confidential information pertaining to the royalty...

  19. Natural Resources Accounting and Sustainable Development: The ...

    African Journals Online (AJOL)

    gold

    2012-07-26

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

  20. Observacions sobre la posició dels subjectes postverbals en català i castellà

    Directory of Open Access Journals (Sweden)

    Francisco Ordóñez

    2014-07-01

    account for the different distribution of subjects respects to adverbs, quantifiers, and restructuring contexts. This paper clearly shows that a finer and richer functional structure above VP and below the final landing site of subjects is needed to account for the differences between Catalan and Spanish. Therefore, this paper is another contribution to the cartographic studies initiated by Rizzi (1997.

  1. Tax depreciation versus accounting depreciation in Romania after joining the European Union

    Directory of Open Access Journals (Sweden)

    Trifan, A.

    2010-12-01

    Full Text Available In order to give a true and fair view, accounting should be led by its own principles, without being distorted by value adjustments for taxation purposes. To achieve this goal, accounting must be separated from taxation, i.e., the tax recognition of the magnitude of some expenditure should not be subject to their impact on accounting. Although formally accepted, the disconnection of taxation from accounting continues to experience difficulties. But a certain progress can be detected. The regime of the expenditure with tax depreciation of the fixed assets is an example of separating accounting from taxation.

  2. 17 CFR 250.27 - Classification of accounts prescribed for utility companies not already subject thereto.

    Science.gov (United States)

    2010-04-01

    ... any company whose public utility activities are so limited that the application to it of such system of accounts is clearly inappropriate. A company claiming that its activities are thus limited, shall... thereof, which is a public utility company and which is not required by either the Federal Energy...

  3. Return and Liquidity Relationships on Market and Accounting Levels in Brazil

    Directory of Open Access Journals (Sweden)

    Fernanda Finotti Cordeiro Perobelli

    2016-08-01

    Full Text Available ABSTRACT This article discusses profitability-liquidity relationships on accounting and market levels for 872 shares of publicly-traded Brazilian companies, observed between 1994 and 2013. On the market level, the assumption is that share liquidity is able to reduce some of the risks incurred by investors, making them more willing to pay a higher price for liquid shares, which would lower expected market returns. On the accounting level, the basic hypothesis argues that a firm's holding more liquid assets is related to a conservative investment policy, possibly reducing accounting returns for shareholders. Under the assumption of financial constraint, however, more accounting liquidity would allow positive net present value investments to be carried out, increasing future accounting returns, which would positively affect market liquidity and share prices in an efficient market, resulting in a lower market risk/expected return premium. Under the assumption of no financial constraint, however, more accounting liquidity would only represent a carry cost, compromising future accounting returns, which would adversely affect market liquidity and share prices and result in a higher market risk/expected return premium. Among the hypotheses, the presence of a negative market liquidity premium was verified in Brazil, with shares that traded more exhibiting a higher expected market return. On the margins of the major theories on the subject, only two negative relationships between excess accounting liquidity and market liquidity and accounting return, supporting the carry cost assumption for financially unconstrained firms, were verified. In terms of this paper's contributions, there is the analysis, unprecedented in Brazil as far as is known, of the relationship between liquidity and return on market and accounting levels, considering the financial constraint hypothesis to which the firms are subject.

  4. 37 CFR 382.4 - Confidential information and statements of account.

    Science.gov (United States)

    2010-07-01

    ... information and statements of account. (a) For purposes of this subpart, confidential information shall include statements of account and any information pertaining to the statements of account designated as... payments. (c) A statement of account shall include only such information as is necessary to verify the...

  5. Subjective Significance Shapes Arousal Effects on Modified Stroop Task Performance: A Duality of Activation Mechanisms Account.

    Science.gov (United States)

    Imbir, Kamil K

    2016-01-01

    Activation mechanisms such as arousal are known to be responsible for slowdown observed in the Emotional Stroop and modified Stroop tasks. Using the duality of mind perspective, we may conclude that both ways of processing information (automatic or controlled) should have their own mechanisms of activation, namely, arousal for an experiential mind, and subjective significance for a rational mind. To investigate the consequences of both, factorial manipulation was prepared. Other factors that influence Stroop task processing such as valence, concreteness, frequency, and word length were controlled. Subjective significance was expected to influence arousal effects. In the first study, the task was to name the color of font for activation charged words. In the second study, activation charged words were, at the same time, combined with an incongruent condition of the classical Stroop task around a fixation point. The task was to indicate the font color for color-meaning words. In both studies, subjective significance was found to shape the arousal impact on performance in terms of the slowdown reduction for words charged with subjective significance.

  6. Subjective Significance Shapes Arousal Effects on Modified Stroop Task Performance: a Duality of Activation Mechanisms Account

    Directory of Open Access Journals (Sweden)

    Kamil Konrad Imbir

    2016-02-01

    Full Text Available Activation mechanisms such as arousal are known to be responsible for slowdown observed in the Emotional Stroop (EST and modified Stroop tasks. Using the duality of mind perspective, we may conclude that both ways of processing information (automatic or controlled should have their own mechanisms of activation, namely, arousal for an experiential mind, and subjective significance for a rational mind. To investigate the consequences of both, factorial manipulation was prepared. Other factors that influence Stroop task processing such as valence, concreteness, frequency and word length were controlled. Subjective significance was expected to influence arousal effects. In the first study, the task was to name the color of font for activation charged words. In the second study, activation charged words were, at the same time, combined with an incongruent condition of the classical Stroop task around a fixation point. The task was to indicate the font color for color-meaning words. In both studies, subjective significance was found to shape the arousal impact on performance in terms of the slowdown reduction for words charged with subjective significance.

  7. 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

  8. FORENSIC ACCOUNTING: THE ESSENCE AND PROSPECTS OF DEVELOPMENT IN UKRAINE

    Directory of Open Access Journals (Sweden)

    Maryna Dubinina

    2018-01-01

    Full Text Available The subject of the study is a set of theoretical, organizational, and methodological principles for the development of forensic accounting in Ukraine. General scientific and special methods of cognition are the methodological basis of the study. The content of the concept “forensic accounting” is specified using theoretical generalization methods; the comparison of audit and forensic accounting using comparison method is carried out. Using the abstract-logical method and structural-logical analysis, features, current problems, and obstacles to the development of forensic accounting in Ukraine are determined. The objective of the study is to consider the essence of the concept of “forensic accounting”, to introduce the main obstacles, and to propose a list of measures for its development in Ukraine. As a result of the study, it is established that forensic accounting is a combination of legal and financial audit and forensic accounting expertise. Therefore, experts of all these profiles should be involved to the forensic accounting, which will help the company solve the conflict situations related to fraud. It is substantiated that when improving the method of forensic accounting, it is necessary to understand its difference from the audit. The study found that the most common types of fraud faced by Ukrainian companies are asset theft, unreasonable and inappropriate spending. The most common ways to detect fraud in Ukraine are internal audit and informal internal sources. Only 10% of Ukrainian companies have experience in attracting external consultants to independent investigations. However, as practice shows, the very independent, unbiased view of the external specialist on the control system and business processes allows creating a high-quality system of preventive mechanisms for counteracting fraudulent actions and in general, improving the efficiency of business processes of the company. It is substantiated that forensic accounting

  9. Accounting Theory: An Ethical Perspective of Real Life Scenarios

    Directory of Open Access Journals (Sweden)

    Shivneil Kumar Raj

    2016-11-01

    Full Text Available Decisions are made daily in businesses and individuals do encounter situations where they are faced with ethical issues. The subject is how one evaluates whether an act is ethical or unethical. This research article discusses real life ethical dilemmas that could be faced in accounting or business environment and applicability of various theories of ethics that were taught in accounting theory course in the undergraduate accounting program. The researcher employs a number of case studies highlighting the stories related to ethics that have been experienced in the past working life. Teleological and deontological theories are being used to explain how one could identify that a particular act is ethical or unethical. The work of accountants requires them to maintain high level of ethics to ensure integrity of the profession.

  10. 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…

  11. Accountancy In the Shadow of the Big Four

    Institute of Scientific and Technical Information of China (English)

    WANG PEI

    2006-01-01

    @@ By introducing its new accounting standards, China has recently moved substantially forward in incorporating accounting principals that comply with international rules. In February this year, the Ministry of Finance issued the revised standards, which include 39 items for corporate accounting and 48 for auditing by registered accountants.

  12. 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.

  13. 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.

  14. 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.

  15. 48 CFR 1852.245-71 - Installation-accountable Government property.

    Science.gov (United States)

    2010-10-01

    ..., physical inventory, financial control, and reporting of the property subject to this clause shall be... assume accountability and financial reporting responsibility for such property. The contractor shall... property, and the contractor assumes the following user responsibilities: [Insert contractor user...

  16. 18 CFR 367.3930 - Account 393, Stores equipment.

    Science.gov (United States)

    2010-04-01

    ... ACT Service Company Property Chart of Accounts § 367.3930 Account 393, Stores equipment. (a) This... materials and supplies. (b) This account must include the following items: (1) Chain falls. (2) Counters. (3...

  17. A deductive approach to select or rank journals in multifaceted subject, Oceanography

    Digital Repository Service at National Institute of Oceanography (India)

    Sahu, S.R.; Panda, K.C.

    journal) whereas Bradford’s differential approach (articles in the bibliographies of specific subject field) to account/rank the core journals. Both these methods make sense in the journal selection/ranking process to a specific subject field...

  18. Reflections of Turkish accounting and financial reporting standards on vocational school students: A research on comparing perceptions of intermediate and mid-level accounting professional candidates

    Directory of Open Access Journals (Sweden)

    Seldüz Hakan

    2016-01-01

    Full Text Available This research aims to compare the perceptions of intermediate and mid-level accounting professional candidates on accounting and financial reporting standards. A significant part of accounting process is carried out by vocational school graduate intermediate and mid-level accounting professionals. However, it can be claimed that adequate education about accounting and financial reporting standards isn’t given in vocational schools although these standards structure the whole accounting process. A survey is conducted over students of the related vocational school in Aksaray University. The results indicate no significant difference on students’ perceptions in terms of their school year, high school type, job or internship experience and intention to perform the profession after graduation. These results can be traced to inadequacy of present curriculums and internship programs which can’t create a difference. Based on the results, the content of internship applications is rearranged and an optional subject named as “Accounting and Reporting Standards” is established.

  19. The cultural space between accounts & abilities

    DEFF Research Database (Denmark)

    Fitriasari, Dewi; Kampf, Constance

    Relations between global accounting standards and local accountability practices in Indonesia, a country with a rich history influenced by both the East and West, are examined from a cultural perspective.  Key constructs include Swidler's notions of settled and unsettled cultures and the notion...... of open cultural systems to explain the resources available for accounting practices in Indonesia. We examine the Global Reporting Initiative and International Accounting Standards Board websites as examples of unsettled cultures--looking at their ideologies expressed via the Internet, comparing studies...... of emerging economies. The characteristics specific to Indonesia open up further possibilities for understanding the role of diversity in accountability practices for emerging economies...

  20. Implications Of The Crisis Of Objectivity In Accounting Measurement On The Development Of Finance Theory

    OpenAIRE

    Saratiel Wedzerai Musvoto

    2011-01-01

    Studies in accounting measurement indicate the absence of empirical relational structures that should form the basis for accounting measurement. This suggests the lack of objectivity of accounting information. Landmarks in the development of finance theory indicate the use of accounting measurement information as a basis for their development. This indicates that subjective accounting information is incorporated in finance theory. Consequently, this questions the status of finance as a univer...

  1. 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.

  2. 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...

  3. Models and Rules of Evaluation in International Accounting

    Directory of Open Access Journals (Sweden)

    Niculae Feleaga

    2006-04-01

    Full Text Available The accounting procedures cannot be analyzed without a previous evaluation. Value is in general a very subjective issue, usually the result of a monetary evaluation made to a specific asset, group of assets or entities, or to some rendered services. Within the economic sciences, value comes from its very own deep history. In accounting, the concept of value had a late and fragile start. The term of value must not be misinterpreted as being the same thing with cost, even though value is frequently measured through costs. At the origin of the international accounting standards lays the framework for preparing, presenting and disclosing the financial statements. The framework stays as a reference matrix, as a standard of standards, as a constitution of financial accounting. According to the international framework, the financial statements use different evaluation basis: the hystorical cost, the current cost, the realisable (settlement value, the present value (the present value of cash flows. Choosing the evaluation basis and the capital maintenance concept will eventually determine the accounting evaluation model used in preparing the financial statements of a company. The multitude of accounting evaluation models differentiate themselves one from another through various relevance and reliable degrees of accounting information and therefore, accountants (the prepares of financial statements must try to equilibrate these two main qualitative characteristics of financial information.

  4. Models and Rules of Evaluation in International Accounting

    Directory of Open Access Journals (Sweden)

    Liliana Feleaga

    2006-06-01

    Full Text Available The accounting procedures cannot be analyzed without a previous evaluation. Value is in general a very subjective issue, usually the result of a monetary evaluation made to a specific asset, group of assets or entities, or to some rendered services. Within the economic sciences, value comes from its very own deep history. In accounting, the concept of value had a late and fragile start. The term of value must not be misinterpreted as being the same thing with cost, even though value is frequently measured through costs. At the origin of the international accounting standards lays the framework for preparing, presenting and disclosing the financial statements. The framework stays as a reference matrix, as a standard of standards, as a constitution of financial accounting. According to the international framework, the financial statements use different evaluation basis: the hystorical cost, the current cost, the realisable (settlement value, the present value (the present value of cash flows. Choosing the evaluation basis and the capital maintenance concept will eventually determine the accounting evaluation model used in preparing the financial statements of a company. The multitude of accounting evaluation models differentiate themselves one from another through various relevance and reliable degrees of accounting information and therefore, accountants (the prepares of financial statements must try to equilibrate these two main qualitative characteristics of financial information.

  5. Intuition, subjectivity, and Le bricoleur: cancer patients' accounts of negotiating a plurality of therapeutic options.

    Science.gov (United States)

    Broom, Alex

    2009-08-01

    Cancer patients are now combining complementary and alternative medicine (CAM) with biomedical cancer treatments, reflecting an increasingly pluralistic health care environment. However, there has been little research done on the ways in which cancer patients juggle multiplicity in claims to expertise, models of disease, and therapeutic practice. Drawing on the accounts of cancer patients who use CAM, in this article I develop a conceptualization of therapeutic decision making, utilizing the notion of bricolage as a key point of departure. The patient accounts illustrate the "piecing together" (or bricolage) of therapeutic trajectories, drawing on intuitive, embodied knowledge, as well as formalized "objective" scientific expertise. Le bricoleur, as characterized here, actively mediates, rather than accepts or rejects CAM or biomedicine, and utilizes a combination of scientific expertise, embodied physicality, and social knowledge to make decisions and assess therapeutic effectiveness. Although these "border crossings" are potentially subversive of established biomedical expertise, the analysis also illustrates the structural constraints (and penalties) associated with bricolage, and furthermore, the interplay of a repositioning of responsibility with neoliberal forms of self-governance.

  6. Accounting Programs' Home Pages: What's Happening.

    Science.gov (United States)

    Peek, Lucia E.; Roxas, Maria L.

    2002-01-01

    Content analysis of 62 accounting programs' websites indicated the following: 53% include mission statements; 62.9% list accreditation; many faculty biographies and personal pages used inconsistent formats; provision of information on financial aid, student organizations, career services, and certified public accountant requirements varied. Many…

  7. 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

  8. 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.

  9. Analysis of Anthony G. Hopwood´s Contributions to the accounting discipline

    OpenAIRE

    Agudelo Vargas, María Victoria

    2013-01-01

    The need of questioning the role of Accounting for humankind gave birth to different research trends; some of them more focused on positivism, by which Accounting is equated to the technical and static emphasis, and some of them emergent, like post-positivism, that finds in Accounting a dynamics that links the practice to social and organizational action. Among these works, we can find investigations on the intentionalities of the regulations, the subject who practices the profession or the u...

  10. 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.)

  11. The value of crop germplasm and value accounting system

    Institute of Scientific and Technical Information of China (English)

    WANG Xiaowei; DING Guangzhou; CHANG Ying

    2007-01-01

    The value evaluation and accounting of crop germplasm not only provides the theory and method for the price of germplasm, thus makes further lawful and fair transactions, but also ensures the benefits of crop germplasm owners and is also instructive in keeping the foodstuff safety. This paper founded a multidimensional value accounting system, which included physical accounting, value accounting and quality index accounting; individual accounting and total accounting; quantity accounting and quality accounting.

  12. A critical consideration of ethical foundations for the accounting profession

    Directory of Open Access Journals (Sweden)

    Pieter Buys

    2012-11-01

    Full Text Available When considering some of the key reasons for the desperate state of the current global economic environment, it is difficult to deny accounting’s role therein. Although accounting institutes require adherence to codes of conduct, the question remains as to what happened to the stewardship function of the accounting profession. This article has critically reflected on the question, ‘What constitutes an ethical accounting profession’? The key principles within many institutes’ codes of conduct, such as competency, integrity, objectivity and confidentiality, have been considered against the background of utilitarianism, formalism and virtue ethics as foundational ethical theories. This article has concluded that although these principles aim to provide a framework for ethical accounting conduct, individual subjectivity on the part of the accountant will play a role in how these ethical principles become ethical practices.

  13. Fair Value and the Missing Correspondence between Accounting and Auditing

    DEFF Research Database (Denmark)

    Liempd, Dennis van; Jeppesen, Kim Klarskov

    . The second turning point is from historical cost to fair values, which changes the ontological premises of accounting thought in the direction of ontological subjectivity. This has profound consequences for auditing, which so far has failed to develop new epistemic criteria to deal with fair value accounting’s......The paper outlines the history of accounting and auditing thought, demonstrating how auditing has had an isomorphic relationship with accounting throughout most of its history. We focus this history on two turning points. The first is the turn from reporting the truth to reporting in accordance...... with Generally Accepted Accounting Principles, which occurred in the 1960s as a result of the politicization of accounting standard setting. We argue that auditing adapted to this change by establishing a conceptual framework based on checking the correspondence between assertions and established criteria...

  14. ACCOUNTING CHALLENGES – CAPITALIZING HUMAN VALUE

    Directory of Open Access Journals (Sweden)

    Alexandra CIOCLOV (PETCU

    2015-04-01

    Full Text Available Assessing the performance of business organisations has been a priority for all stakeholders, and this is the reason accounting has continuously evolved to better assist investors in their decision-making process. However, given the increasing importance of the service industry, the focus in evaluating business performance is also on employees’ performance and employee-centred organisational policies that would further stimulate the knowledge-production at the firms’ level. As many accounting professionals have already understood, accounting faces the challenge of a continuous adaption to the necessities of the business environment, thus admitting that it should provide the grounds for a sustainable and generalizable methodology for intellectual and, more particularly, human capital recognition. This paper offers a literature review on intellectual capital management and reporting, leaving room for the debate upon the choice of instruments that would ensure an accurate presentation employees’ added-value to organisational performance. It also presents a schematic approach to further develop the subject, describing the proposed methodology for further in-depth research.

  15. 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)

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

    Science.gov (United States)

    Rehder, Bob

    2018-06-01

    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.

  17. 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

  18. Insurance choice and tax-preferred health savings accounts.

    Science.gov (United States)

    Cardon, James H; Showalter, Mark H

    2007-03-01

    We develop an infinite horizon utility maximization model of the interaction between insurance choice and tax-preferred health savings accounts. The model can be used to examine a wide range of policy options, including flexible spending accounts, health savings accounts, and health reimbursement accounts. We also develop a 2-period model to simulate various implications of the model. Key results from the simulation analysis include the following: (1) with no adverse selection, use of unrestricted health savings accounts leads to modest welfare gains, after accounting for the tax revenue loss; (2) with adverse selection and an initial pooling equilibrium comprised of "sick" and "healthy" consumers, introducing HSAs can, but does not necessarily, lead to a new pooling equilibrium. The new equilibrium results in a higher coinsurance rate, an increase in expected utility for healthy consumers, and a decrease in expected utility for sick consumers; (3) with adverse selection and a separating equilibrium, both sick and healthy consumers are better off with a health savings account; (4) efficiency gains are possible when insurance contracts are explicitly linked to tax-preferred health savings accounts.

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

    OpenAIRE

    Milena Otavová; Jana Gláserová

    2009-01-01

    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 Gro...

  20. AA1000 and SA8000 compared: a systematic comparison of contemporary accountability standards

    NARCIS (Netherlands)

    Göbbels, M.; Jonker, J.

    2003-01-01

    One of the ways to deal with stakeholder issues, is the use and application of accountability standards. Two recent accountability standards (AA1000 and SA8000) will be the subject of comparison in this paper. Firstly, the constituent elements of these new standards will be briefly described. The

  1. 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.

  2. Creativity in Managerial Accounting: the Syndrome of Clone-type Production Costs

    Directory of Open Access Journals (Sweden)

    Flavius-Andrei Guinea

    2016-01-01

    Full Text Available This study presents the complex and delicate subject of managerial accounting systems, aiming to highlight the motivational complex of developing creative accounting techniques and to identify certain creative accounting techniques at the border between legal and fraud. The field research undertaken was also aimed at identifying and possibly solving the problems related to identifying and presenting a set of creative accounting techniques in the practical context of implemented systems, focusing also on the consequences on the quality of the accounting information. The contributions of the study are highlighted particularly in the practical level, this aspect being obviously due to the types of research conducted. One of the fundamental objectives of the study was to spark the interest in the practical possibilities of protecting against the dangers occurring from a creative managerial accounting system.

  3. 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...

  4. 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.

  5. The Essential Uncertainty of Thinking: Education and Subject in John Dewey

    Science.gov (United States)

    D'Agnese, Vasco

    2017-01-01

    In this paper, I analyse the Deweyan account of thinking and subject and discuss the educational consequences that follow from such an account. I argue that despite the grouping of thinking and reflective thought that has largely appeared in the interpretation of Deweyan work, Dewey discloses an inescapable uncertainty at the core of human…

  6. 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.

  7. 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…

  8. 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.

  9. THE IMPORTANCE OF THE ACCOUNTING INFORMATION FOR THE DECISIONAL PROCESS

    Directory of Open Access Journals (Sweden)

    Chiriac Silviu

    2014-07-01

    Full Text Available The contemporary evolution of accounting led to the elaboration of an information system which connects all the organizational structures of a company, in which the accounting information system is the basic component of the information system. It responds to information requirements of other departments as well as to external factors. This study is meant to show the importance that we have to give to accounting information, addressing it according to the sources where found and its areas of application. The following study reviews the main articles and books that have approached the study of the „accounting information” from a decisional view. Our research is a qualitative approach, by a theoretical point of view. A review of the local and foreign literature has been made. The starting point of this work relates to the fact that that the main source for the informational sistem is accountancy, without it the system could not exist. In the first part of this study, we have reviewed the actual level of knowledge about accountancy presented by a selection of authors that have studied this subject. After presenting the authors, we have reviewed the way in which the national and international regulators have referred to the subject. The informational needs of the internal users depend on a large scale on the size of the entity; as an example, the management of a smaller company will give a high level of importance for any accounting information, while a larger company’s informational needs are more diverse and are usually grouped according to the organization chart. Based on the accounting information, you cand realise a measurement system of economic performance. To exemplify the importance that the accounting information requires, we have presented the areas of use required. At the entity’s level we have graphically presented possibilities of capitalisation of the accounting information concluding that this represents the key to the

  10. 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)

  11. An Examination of U.S. AACSB International Accounting-Accredited Schools to Determine Global Travel Experience Requirements in Accounting Masters Programs

    Science.gov (United States)

    Taylor, Susan Lee; Finley, Jane B.

    2010-01-01

    The authors report on the extent to which U.S. graduate accounting programs accredited by the Association to Advance Collegiate Schools of Business have included some type of global travel experience in their graduate accounting curriculum. The authors contacted 137 member schools offering accounting masters degrees. Only one school required an…

  12. 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

  13. 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.

  14. 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.

  15. The legal nature of the contract currency bank account

    Directory of Open Access Journals (Sweden)

    Ольга Олегівна Чорна

    2016-06-01

    Full Text Available The Civil Code of Ukraine there are no specific rules governing contractual relationship currency bank account, and existing norms in the national legislation does not reflect the specificity, complexity bank currency relations; regulations that regulate banking operations in foreign currencies, in some cases inconsistent, uncoordinated and even contradictory; In addition, some based on somewhat outdated today philosophical position, affecting the development bank currency civil relations. Problems about the determination of the legal nature of the contract currency bank account, studied and continue to study the eminent jurist scholars, among which highlight G.F. Shershenevich, C.A. Fleyshyts, I.B. Nowicki, M.N. Agarkova, A.S. Ioffe, N.S. Kuznetsov, I.A. Bezkluboho etc. Purpose of the article – the definition of the legal nature of the contract currency bank account, as well as research and analysis of major scientific debate on the subject. Given the inextricable link between the two elements of a bank account without connectivity relations on the account balance on any loan or of storage, believe that the bank account agreement today is an independent civil - legal contract.

  16. 17 CFR 1.16 - Qualifications and reports of accountants.

    Science.gov (United States)

    2010-04-01

    ... responsibility for maintenance of the accounting records, including accounting classification decisions, of such... (g)(2) are those which occur at the decision-making level, i.e., between personnel of the applicant... accountant with respect to the financial statements and schedules covered by the report and the accounting...

  17. Inter-Subject Variability of Axonal Injury in Diffuse Traumatic Brain Injury.

    Science.gov (United States)

    Ware, Jeffrey B; Hart, Tessa; Whyte, John; Rabinowitz, Amanda; Detre, John A; Kim, Junghoon

    2017-07-15

    Traumatic brain injury (TBI) is a leading cause of cognitive morbidity worldwide for which reliable biomarkers are needed. Diffusion tensor imaging (DTI) is a promising biomarker of traumatic axonal injury (TAI); however, existing studies have been limited by a primary reliance on group-level analytic methods not well suited to account for inter-subject variability. In this study, 42 adults with TBI of at least moderate severity were examined 3 months following injury and compared with 35 healthy controls. DTI data were used for both traditional group-level comparison and subject-specific analysis using the distribution-corrected Z-score (DisCo-Z) approach. Inter-subject variation in TAI was assessed in a threshold-invariant manner using a threshold-weighted overlap map derived from subject-specific analysis. Receiver operator curve analysis was used to examine the ability of subject-specific DTI analysis to identify TBI subjects with significantly impaired processing speed in comparison with region of interest-based fractional anisotropy (FA) measurements and clinical characteristics. Traditional group-wise analysis demonstrated widespread reductions of white matter FA within the TBI group (voxel-wise p traumatic deficits in processing speed. Significant group-level effects do not necessarily represent consistent effects at the individual level. Better accounting for inter-subject variability in neurobiological manifestations of TBI may substantially improve the ability to detect and classify patterns of injury.

  18. An Independent Review and Accountability Mechanism for the Sustainable Development Goals: The Possibilities of a Framework Convention on Global Health.

    Science.gov (United States)

    Friedman, Eric A

    2016-06-01

    The Framework Convention on Global Health (FCGH), a proposed global treaty to be rooted in the right to health and aimed at health equity, could establish a nuanced, layered, and multi-faceted regime of compliance with, and accountability to, the right to health. In so doing, it would significantly strengthen accountability for the health-related Sustainable Development Goals (SDGs), which it would encompass. Legally binding, the FCGH could facilitate accountability through the courts and catalyze comprehensive domestic accountability regimes, requiring national strategies that include transparency, community and national mechanisms for accountability and participation and an enabling environment for social empowerment. A "Right to Health Capacity Fund" could ensure resources to implement these strategies. Inclusive national processes could establish targets, benchmarks, and indicators consistent with FCGH guidance, with regular reporting to a treaty body, which could also hear individual cases. State reports could be required to include plans to overcome implementation gaps, subjecting poorly complying states to penalties and targeted capacity building measures. Regional special rapporteurs could facilitate compliance through regular country visits, while also responding to serious violations. And reaching beyond government compliance, from capacity building to the courts and contractual obligations, the FCGH could establish nationally enforceable right to health obligations on the private sector.

  19. Subject related teaching in udeskole (outdoor school)

    DEFF Research Database (Denmark)

    Barfod, Karen Seierøe

    Subject related teaching in udeskole In this symposium, subject related teaching on a regular basis in the outdoors, known as udeskole will be described and discussed. Based on recent and ongoing research and development, the education taking the place of teaching into account of the learning...... will identify the necessity of doing research into the field, as 18,4% of all Danish schools is shown to have one or more classes working with udeskole (Barfod et al, 2016). Secondly, the subject related teaching in the outdoors will be exemplified by four research projects. First, the subject ‘Danish...... teaching in the outdoors will be supplemented with recent research upon barriers for using external learning environments ‘the open school’ in Skive Muncipiality. Closing the seminar will be a presentation of the national Danish Network UdeskoleNet and its application. Sources: Barfod, K., Ejbye-Ernst, N...

  20. 78 FR 48075 - Western Pacific Fisheries; 2013 Annual Catch Limits and Accountability Measures; Correcting...

    Science.gov (United States)

    2013-08-07

    ... DEPARTMENT OF COMMERCE National Oceanic and Atmospheric Administration 50 CFR Part 665 [Docket No. 121107617-3628-03] RIN 0648-XC351 Western Pacific Fisheries; 2013 Annual Catch Limits and Accountability...-Deep 7 bottomfish fishery is not subject to in-season closure or other in- season accountability...

  1. Personal Values and Attitudes towards Societal and Environmental Accountability: A Study of MBA Students

    Science.gov (United States)

    Bhattacharyya, Asit

    2016-01-01

    Efforts to promote corporate societal and environmental accountability (SEA) should be informed by an understanding of stakeholders' attitudes toward enhanced accountability standards. However, little is known regarding current attitudes on this subject or the determinants of these attitudes. To address this issue, this study examines the…

  2. 77 FR 43542 - Cost Accounting Standards: Cost Accounting Standards 412 and 413-Cost Accounting Standards...

    Science.gov (United States)

    2012-07-25

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

  3. 18 CFR 367.9240 - Account 924, Property insurance.

    Science.gov (United States)

    2010-04-01

    ...) Recoveries from insurance companies or others for property damages must be credited to the account charged.... Any dividends distributed by mutual insurance companies must be credited to the accounts to which the insurance premiums were charged. The following items must be included in this account: (1) Premiums payable...

  4. Student Satisfaction with Cooperative Learning in an Accounting Curriculum

    Science.gov (United States)

    Farrell, Brian J.; Farrell, Helen M.

    2008-01-01

    Cooperative learning has been introduced into International Accounting, a second year subject at a major Australian university. The purpose was to provide students with a satisfying experience of learning within a social context and to develop their interpersonal, professional and written communication skills. The main data were collected during…

  5. Making Accountable Teachers: The Terrors and Pleasures of Performativity

    Science.gov (United States)

    Holloway, Jessica; Brass, Jory

    2018-01-01

    This article draws from Stephen Ball's work on markets, managerialism, and performativity to frame a comparative study that examines the reconstitution of the teacher-subject across a pivotal decade in which neoliberal standards and accountability reforms effected significant changes in US education. It juxtaposes two qualitative studies conducted…

  6. 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...

  7. 18 CFR 367.9350 - Account 935, Maintenance of structures and equipment.

    Science.gov (United States)

    2010-04-01

    ... POWER ACT AND NATURAL GAS ACT Operation and Maintenance Expense Chart of Accounts § 367.9350 Account 935, Maintenance of structures and equipment. This account must include materials used and expenses incurred in the maintenance of property owned, the cost of which is included in accounts 390 through 399 (§§ 367.3900 through...

  8. 18 CFR 367.1823 - Account 182.3, Other regulatory assets.

    Science.gov (United States)

    2010-04-01

    ...).) (b) The amounts included in this account are to be established by those charges which would have been... account are generally to be charged, concurrently with the recovery of the amounts in rates, to the same account that would have been charged if included in income when incurred, except all regulatory assets...

  9. Generational Approach to Factors Influencing Career Choice in Accounting

    Directory of Open Access Journals (Sweden)

    Jony Hsiao

    Full Text Available ABSTRACT This research aims to grasp which factors influence the generation Y to choose accounting as its career. A significant decline in the number of candidates willing to pursue a career as accountant has been observed abroad - USA, Australia, and Japan. However, in other countries - Brazil, Singapore, and Hong Kong - the opposite has been observed. Another issue is the decline in educational qualification of those pursuing an accounting career, contributing in a way that many talented students change their career choice. This may be explained by the fact that people tend to believe accounting is an exact science, full of calculations, boring, and not very creative, bringing an unbalance between the traits an individual should have according to the job market and those perceived by society. In order to give a contribution to literature concerning the factors that influence the generation Y in its career choice, a goal of this research was conducting an exploratory study where some hypotheses were formulated to support the discussion. We used Mannheim's Generational Theory and the literature on career choice. Data collection was carried out using a questionnaire, based on Schwartz's Portrait Value Questionnaire and Germeijs and Verschueren's Student Choice Task Inventory, adapted through focus group interview. Data were fully collected online and the sample consisted of 665 subjects. The results showed that people who chose accounting as their career were influenced by factors such as creativity, independence, challenging and dynamic environment, job security, money-making, job availability, and other significant people - friends and teachers. The subjects were not influenced by social factors, such as working with people and making contributions to society and family. They wish for more autonomy, creativity, and flexibility at work, and people still care about job security and money-making.

  10. Accounting for control mislabeling in case-control biomarker studies.

    Science.gov (United States)

    Rantalainen, Mattias; Holmes, Chris C

    2011-12-02

    In biomarker discovery studies, uncertainty associated with case and control labels is often overlooked. By omitting to take into account label uncertainty, model parameters and the predictive risk can become biased, sometimes severely. The most common situation is when the control set contains an unknown number of undiagnosed, or future, cases. This has a marked impact in situations where the model needs to be well-calibrated, e.g., when the prediction performance of a biomarker panel is evaluated. Failing to account for class label uncertainty may lead to underestimation of classification performance and bias in parameter estimates. This can further impact on meta-analysis for combining evidence from multiple studies. Using a simulation study, we outline how conventional statistical models can be modified to address class label uncertainty leading to well-calibrated prediction performance estimates and reduced bias in meta-analysis. We focus on the problem of mislabeled control subjects in case-control studies, i.e., when some of the control subjects are undiagnosed cases, although the procedures we report are generic. The uncertainty in control status is a particular situation common in biomarker discovery studies in the context of genomic and molecular epidemiology, where control subjects are commonly sampled from the general population with an established expected disease incidence rate.

  11. Accounting standards that appeal to the professional

    Directory of Open Access Journals (Sweden)

    Alain BURLAUD

    2016-12-01

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

  12. PROFESSOR I.N. EVIAN-PRECURSOR OF ACCOUNTING SCHOOL FROM CLUJ

    Directory of Open Access Journals (Sweden)

    Tiron Tudor Adriana

    2011-07-01

    Full Text Available Our paper is about the history of accountancy in Romania, in Transylvania. We develop this subject because we consider that is very important to know about the history of your own country, and from our point of view about the history of accounting, which is a very important component of nowadays life. This work paper presents the history of the accountancy trought the study of biography. So by describing the work of professor I.N. Evian, who was an important personality for the accounting history in Romania, we want to found historical elements that are not so able to see otherwise. The article wants to highlight the impact that the work of professor Evian had in the history of accounting in Romania. Also, by presenting the work of professor I.N. Evian in the context of the Academy of High Commercial and Industrial Studies from Cluj, we want to prove that this institution was the first form of higher education in Transylvania in the accountancy field.

  13. Barriers of implementation of environmental management accounting in business practice

    Directory of Open Access Journals (Sweden)

    Petra Mísařová

    2010-01-01

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

  14. Discovering subjectivity: A subjective world of meanings in the stories of the twilight of life

    OpenAIRE

    Zagórska Wanda

    2017-01-01

    Pointing to the subjective nature of human life, theorists argue that only in a dialogue with another person does the human disclose meanings important to him or her. The interpretation and analysis of stories with regard to the included subjective meanings included in them as manifestations of human subjectivity seem to be the most effective when undertaken in the hermeneutic approach where psychology and philosophy meet. In the paper advantages of a self-narrative method based on the princi...

  15. 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 ...

  16. 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...

  17. ACCOUNTING TREATMENTS USED FOR ACCOUNTING SERVICES PROVIDERS

    OpenAIRE

    ŢOGOE GRETI DANIELA; AVRAM MARIOARA; AVRAM COSTIN DANIEL

    2014-01-01

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

  18. Cost Accounting in the Automated Manufacturing Environment

    Science.gov (United States)

    1988-06-01

    1 NAVAL POSTGRADUATE SCHOOL M terey, California 0 DTIC II ELECTE R AD%$° NO 0,19880 -- THESIS COST ACCOUNTING IN THE AUTOMATED MANUFACTURING...PROJECT TASK WORK UNIT ELEMENT NO. NO NO ACCESSION NO 11. TITLE (Include Security Classification) E COST ACCOUNTING IN THE AUTOMATED MANUFACTURING...GROUP ’" Cost Accounting ; Product Costing ; Automated Manufacturing; CAD/CAM- CIM 19 ABSTRACT (Continue on reverse if necessary and identify by blo

  19. 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...

  20. 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…

  1. 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

  2. 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)

  3. 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.

  4. 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.

  5. 18 CFR 367.2160 - Account 216, Unappropriated retained earnings.

    Science.gov (United States)

    2010-04-01

    ..., Unappropriated retained earnings. 367.2160 Section 367.2160 Conservation of Power and Water Resources FEDERAL... retained earnings. This account must include the balances, either debit or credit, of unappropriated retained earnings arising from earnings of the service company. This account must not include any amounts...

  6. Bilingual Education and Accountability: A Perceptual View.

    Science.gov (United States)

    Hernandez-Domingues, Jose L.; Gertenbach, Donald

    This paper discusses (1) The Current Definition of Bilingual Education, (2) The Origin of Accountability, (3) The Empirical and Rational View of Education, (4) Man Defines Himself or Is Defined, and (5) Who Is Accountable? A list of notes is included in the study. (SK)

  7. 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...

  8. 18 CFR 367.3980 - Account 398, Miscellaneous equipment.

    Science.gov (United States)

    2010-04-01

    ... service company's operations that are not included in any other account of this system of accounts. (b... equipment. (3) Employees' recreation equipment. (4) Radios. (5) Restaurant equipment. (6) Soda fountains. (7...

  9. 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.

  10. 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.

  11. 5 CFR 838.1111 - Amounts subject to child abuse judgment enforcement orders.

    Science.gov (United States)

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Amounts subject to child abuse judgment... Under the Child Abuse Accountability Act Availability of Funds § 838.1111 Amounts subject to child abuse... child abuse enforcement orders only if all of the conditions necessary for payment of the employee...

  12. The Content of Accountability in Corporate governance

    Directory of Open Access Journals (Sweden)

    Natalya Mosunova

    2014-01-01

    Full Text Available This essay examines such aspects of corporate accountability as accounts and financial reporting, compliance to certain efficiency indicators and stakeholders’ interests including moral values, their roles for various groups of stakeholders. For these purposes author analyses the development of agency and stakeholders’ theories in regard to financial reporting, provides evidences of stakeholder accountability in case law and legislation are provide and identifies difficulties of stakeholder accountability. It is argued that there is no universal definition of efficiency as a type of accountability and it may be defined through risk management and internal control systems only. Morality is also an ambiguous category for corporate accountability originated rather from political science than jurisprudence and may be used only like upplementary remedy.That analysis allows justification of the absence of conflict between different definitions of accountability, inextricably links between them and their joint application as a guarantee of the achievement of accountability objectives.

  13. Subjective costs drive overly patient foraging strategies in rats on an intertemporal foraging task.

    Science.gov (United States)

    Wikenheiser, Andrew M; Stephens, David W; Redish, A David

    2013-05-14

    Laboratory studies of decision making often take the form of two-alternative, forced-choice paradigms. In natural settings, however, many decision problems arise as stay/go choices. We designed a foraging task to test intertemporal decision making in rats via stay/go decisions. Subjects did not follow the rate-maximizing strategy of choosing only food items associated with short delays. Instead, rats were often willing to wait for surprisingly long periods, and consequently earned a lower rate of food intake than they might have by ignoring long-delay options. We tested whether foraging theory or delay discounting models predicted the behavior we observed but found that these models could not account for the strategies subjects selected. Subjects' behavior was well accounted for by a model that incorporated a cost for rejecting potential food items. Interestingly, subjects' cost sensitivity was proportional to environmental richness. These findings are at odds with traditional normative accounts of decision making but are consistent with retrospective considerations having a deleterious influence on decisions (as in the "sunk-cost" effect). More broadly, these findings highlight the utility of complementing existing assays of decision making with tasks that mimic more natural decision topologies.

  14. Taking Teacher Responsibility into Account(ability): Explicating Its Multiple Components and Theoretical Status

    Science.gov (United States)

    Lauermann, Fani; Karabenick, Stuart A.

    2011-01-01

    Accountability systems have important implications for schooling. Missing from discussions about their implementation, however, are ways they affect teacher responsibility. Responsibility has been insufficiently explicated in the education literature, including its impact on teacher motivation, emotion, and behavior. We propose that a…

  15. Accounting for means of individualization of modern enterprise: problems and improvement directions

    Directory of Open Access Journals (Sweden)

    K.I. Skop

    2017-12-01

    Full Text Available The research describes the existing methodology of accounting for the means of individualization of a modern enterprise, within which they are not recognized as intangible assets and are not subject to reporting. The article deals with the peculiarities of the legal nature of the commercial name, the geographical indication and trademark that influence upon the process of their accounting. The necessity of registering geographical indication and trademark as intangible assets is substantiated and the features of determination of their useful life in accounting are disclosed. The factors influencing on the value of the trademark are presented and the relevance of the accounting method for the revalued value is specified.

  16. 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.

  17. 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...

  18. 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.

  19. [Subject and pain: introduction to a philosophy of medicine].

    Science.gov (United States)

    Pérez Marc, Gonzalo

    2010-10-01

    Pain cannot be explained. It may only be understood from the most unpleasant of positions: suffering it. Thus, in the attempt to account for its multiple occurrences, meanings and mechanisms, developing a philosophy of pain appears to be essential. The approach to these issues by traditional occidental medicine has not considered the particular language in their background, which contains a double subjectivity: the subjectivity it represents itself, and that which frames the relationship between the agents where this language circulates. Articulating traditional scientific medicine with social, anthropological, and artistic disciplines would allow for a satisfactory response to this double subjectiveness, resulting in a deep change in current pain therapies.

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

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1998-12-01

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

  1. 18 CFR 367.4380 - Account 438, Dividends declared-common stock.

    Science.gov (United States)

    2010-04-01

    ... GAS ACT Retained Earnings Accounts § 367.4380 Account 438, Dividends declared—common stock. (a) This account must include amounts declared payable out of retained earnings as dividends on actually...

  2. Other Defense Organizations and Defense Finance and Accounting Service Controls Over High-Risk Transactions Were Not Effective

    Science.gov (United States)

    2016-03-28

    Defense Organizations and Defense Finance and Accounting Service Controls Over High-Risk Transactions Were Not Effective M A R C H 2 8 , 2 0 1 6...Defense Organizations and Defense Finance and Accounting Service Controls Over High-Risk Transactions Were Not Effective Visit us at www.dodig.mil... FINANCE AND ACCOUNTING SERVICE DIRECTOR, DEFENSE HEALTH AGENCY SUBJECT: Other Defense Organizations and Defense Finance and Accounting Service

  3. Subjective Vitality as Mediator and Moderator of the Relationship between Life Satisfaction and Subjective Happiness

    Science.gov (United States)

    Uysal, Recep; Satici, Seydi Ahmet; Satici, Begüm; Akin, Ahmet

    2014-01-01

    In this study, the mediator and moderator effects of subjective vitality on the relationship between life satisfaction and subjective happiness were investigated. The participants were 378 university students who completed a questionnaire package that included the Subjective Vitality Scale, the Satisfaction with Life Scale, and the Subjective…

  4. Business Law in the Accounting Curriculum: An Exploratory Study

    Science.gov (United States)

    McCourt, Alison; Low, Mary; Tappin, Ella

    2017-01-01

    The purpose of this paper is to investigate whether the need for business law as a distinct subject matter within the accounting discipline should be taught in a more rigorous manner. This study involved semi structured interviews with eleven business law academics from two New Zealand Universities. The interviews were conducted to assess the…

  5. Mild hallux valgus angle affects single-limb postural stability in asymptomatic subjects.

    Science.gov (United States)

    Çınar-Medeni, Özge; Atalay Guzel, Nevin; Basar, Selda

    2016-01-01

    Single-limb postural stability is a key component of lower extremity functional status. Factors affecting postural stability should be well defined to prevent injuries. The aim of this study was to investigate the effect of the hallux valgus angle on postural stability in asymptomatic subjects. A total of 19 subjects were included in the study. The hallux valgus angle and postural stability were assessed. Participants were assigned to two groups according to whether the hallux valgus angle was pathological or not. A hallux valgus angle greater than 15 degrees was accepted as pathological. The relationship between the hallux valgus angle and postural stability, and the differences in postural stability scores between the two groups were analyzed. Postural stability was assessed with a stabilometer. The test was performed with the eyes open. We found a significant correlation between the hallux valgus angle and mediolateral and overall stability index (r= 0.484, p= 0.036; r = 0.463, p= 0.046 respectively). Subjects with a pathological mild hallux valgus angle had greater stability index scores than normal subjects (phallux valgus angle has negative effects on postural stability as a forefoot deformity. This deformity should be taken into account for injury prevention strategies in pain-free younger adults.

  6. 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.

  7. 18 CFR 367.4370 - Account 437, Dividends declared-preferred stock.

    Science.gov (United States)

    2010-04-01

    ... NATURAL GAS ACT Retained Earnings Accounts § 367.4370 Account 437, Dividends declared—preferred stock. (a) This account must include amounts declared payable out of retained earnings as dividends on actually...

  8. 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...

  9. 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…

  10. 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...... 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...... 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...

  11. 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...... 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...... 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...

  12. Determining and Accounting of Fair Value in Agricultural Activities

    Directory of Open Access Journals (Sweden)

    Ahmet GÖKGÖZ

    2012-12-01

    Full Text Available Biological assets and agricultural products bring about the subject of agricultural production. Having biological transformation of biological assets and agricultural products via the cases such as growth, reproduction, deterioration, decay; makes the valuation of agricultural activities important. The Fair Value Approach is adopted in TAS 41, the Agricultural Activities Standard regulating agricultural activities, about the valuation of biological assets and agricultural products. In the study; determining process of biological assets and agricultural products’ fair value adopted by TAS 41 is explained. Afterwards; recording of increase and decrease, occured due to the valuation by the framework of TAS 41, through the accounts offered to the Uniform Chart of Accounts.

  13. The need for monetary information within corporate water accounting.

    Science.gov (United States)

    Burritt, Roger L; Christ, Katherine L

    2017-10-01

    A conceptual discussion is provided about the need to add monetary data to water accounting initiatives and how best to achieve this if companies are to become aware of the water crisis and to take actions to improve water management. Analysis of current water accounting initiatives reveals the monetary business case for companies to improve water management is rarely considered, there being a focus on physical information about water use. Three possibilities emerge for mainstreaming the integration of monetization into water accounting: add-on to existing water accounting frameworks and tools, develop new tools which include physical and monetary information from the start, and develop environmental management accounting (EMA) into a water-specific application and set of tools. The paper appraises these three alternatives and concludes that development of EMA would be the best way forward. Suggestions for further research include the need to examine the use of a transdisciplinary method to address the complexities of water accounting. Copyright © 2017 Elsevier Ltd. All rights reserved.

  14. 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

  15. Greenhouse gas accounting and waste management

    DEFF Research Database (Denmark)

    Gentil, Emmanuel; Christensen, Thomas Højlund; Aoustin, E.

    2009-01-01

    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...... 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...... 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...

  16. 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

  17. Accounting Students’ Choice on Accounting Information Technology Careers

    OpenAIRE

    Nurul Hasanah Uswati Dewi

    2014-01-01

    The important role of accounting information systems professionals, motivate researchers to analyze further the interest of students to the profession in the field of accounting information systems. The aim of this study explores the factors that influence students to choose and do not choose a profession in the field of accounting information systems. This research was conducted using questionnaires. The population was undergraduate accounting students. Sample research was done randomly....

  18. 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)

  19. 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...

  20. Modeling of Accounting Doctoral Thesis with Emphasis on Solution for Financial Problems

    Directory of Open Access Journals (Sweden)

    F. Mansoori

    2015-02-01

    Full Text Available By passing the instruction period and increase of graduate students and also research budget, knowledge of accounting in Iran entered to the field of research in a way that number of accounting projects has been implemented in the real world. Because of that different experience in implementing the accounting standards were achieved. So, it was expected the mentioned experiences help to solve the financial problems in country, in spite of lots of efforts which were done for researching; we still have many financial and accounting problems in our country. PHD projects could be considered as one of the important solutions to improve the University subjects including accounting. PHD projects are considered as team work job and it will be legitimate by supervisor teams in universities.It is obvious that applied projects should solve part of the problems in accounting field but unfortunately it is not working in the real world. The question which came in to our mind is how come that the out put of the applied and knowledge base projects could not make the darkness of the mentioned problems clear and also why politicians in difficult situations prefer to use their own previous experiences in important decision makings instead of using the consultant’s knowledge base suggestions.In this research I’m going to study, the reasons behind that prevent the applied PHD projects from success in real world which relates to the point of view that consider the political suggestions which are out put of knowledge base projects are not qualified enough for implementation. For this purpose, the indicators of an applied PHD project were considered and 110 vise people were categorized the mentioned indicators and then in a comprehensive study other applied PHD accounting projects were compared to each other.As result, in this study problems of the studied researches were identified and a proper and applied model for creating applied research was developed.

  1. Optimal Multitrial Prediction Combination and Subject-Specific Adaptation for Minimal Training Brain Switch Designs

    NARCIS (Netherlands)

    Spyrou, L.; Blokland, Y.M.; Farquhar, J.D.R.; Bruhn, J.

    2016-01-01

    Brain-Computer Interface (BCI) systems are traditionally designed by taking into account user-specific data to enable practical use. More recently, subject independent (SI) classification algorithms have been developed which bypass the subject specific adaptation and enable rapid use of the system.

  2. Optimal multitrial prediction combination and subject-specific adaptation for minimal training brain switch designs

    NARCIS (Netherlands)

    Spyrou, L.; Blokland, Y.M.; Farquhar, J.D.R.; Bruhn, J.

    2016-01-01

    Brain-Computer Interface systems are traditionally designed by taking into account user-specific data to enable practical use. More recently, subject independent (SI) classification algorithms have been developed which bypass the subject specific adaptation and enable rapid use of the system. A

  3. The environmental accounting in the nuclear fuel cycle

    International Nuclear Information System (INIS)

    Komatsu, Cintia Nagako; Aquino, Afonso Rodrigues de

    2006-01-01

    This paper illustrates how accountancy can contribute to conservation, protection and the recovery of the environment. Firstly, the appearance of accountancy, its performance fields, its terminologies and even the Environmental Accounting Definition is approached, bringing the social balance as a tool for making decisions in the social field. Environmental Accounting is a very useful tool to apply to any entity including the nuclear area by calculating the use in order for the environmental passive to be zero, especially in the activity of the nuclear fuel cycle. (author)

  4. 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.

  5. Social accountability of medical education

    DEFF Research Database (Denmark)

    Lindgren, Stefan; Karle, Hans

    2011-01-01

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

  6. Principles of accounting in the information space of foreign economic activity management

    Directory of Open Access Journals (Sweden)

    V.Yu. Gordopolov

    2018-04-01

    Full Text Available The article presents scientific results confirming the influence of the external environment on the need for revision of accounting principles in accordance with the characteristics of economic activity. A model of the relationship between the management system and the subsystem of accounting of the subject of foreign economic activity was developed. The study substantiates the approach to the formation of information in accounting, which indirectly depends on how the system of management of foreign economic activity at the enterprise is constructed. The influence of accounting information support on creation of the communication space of the system of management of foreign economic activity is determined. The directions of transformation of accounting principles of foreign economic operations in the context of the influence of the management system of foreign economic activity of the enterprise are presented. The article presents the proposed changes in the part of the transformation of accounting principles of foreign economic activity.

  7. Social Representations of Accounting in Facebook Communities

    Directory of Open Access Journals (Sweden)

    Ivan Canan

    2017-12-01

    Full Text Available This paper deals with the social representations of accounting that emerge from the contents shared by users of the social network Facebook. The sample studied includes the ten most popular communities organized around accounting, and their last fifty posts. The messages were coded and categorized using the content analysis methodology as well as platform social interaction data such as likes, comments and shares were used to assess the popularity of content / contexts and message formats. The analysis of the data indicates that the people that congregate around accounting in Facebook communities tend to deal primarily with tributary and bureaucratic issues, suggesting that in these communities accounting is the expression of a praxis whose function is to attend totax issues. Deductions converge to other studies on social representations of accounting in Brazil, reinforcing the idea that accounting is viewed differently by academia, professionals and stakeholders.

  8. 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

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

    DEFF Research Database (Denmark)

    Baldvinsdottir, Gudrun; Burns, John; Nørreklit, Hanne

    2010-01-01

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

  10. Do investors become risk takers after receiving MLA and accounting information?

    Directory of Open Access Journals (Sweden)

    Ni Made Wisni Arie Pramuki

    2016-11-01

    Full Text Available This study aimed to find out, empirically, the effect of myopic loss aversion and accounting information on the behavior of investors. The method used is pure experiment by using a 2×2 factorial design between subjects. The results show that myopic loss aversion and accounting information positively affects investor behavior. Another result reveals that there is a difference in treatment (frequent and infrequent that was equally given accounting information. There is a difference of treatment (frequent and infrequent that was not given accounting information, but the results return obtained by investors with the treatment of frequent is higher than investors with the treatment of infrequent, it indicates that investors that were treated frequently to be more willing to take a risk, and investors proved not to experience MLA. It was not found the difference in treatment (frequent and infrequent with accounting information with those that were not given accounting information. It can be caused by a lack of understanding of investors (in this case by the students in interpreting and analyzing accounting information as well as private signals that still dominate the investors.

  11. 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.)

  12. The role of enterprise resource planning (ERP system in advancing the country of Jordan towards international standard accounting practices and accounting mechanisms

    Directory of Open Access Journals (Sweden)

    Hussein Mohammed Alrabba

    2017-03-01

    Full Text Available The paper seeks to counter several functionalities of the Enterprise Resource Planning system as brought up in the title. Essentially, the system’s role will be viewed in the perspective of regenerating better accounting practices in an advanced business setting and considering the size of the enterprise. However, a satisfying part of the paper attempts to bring out a clear depiction of the Enterprise Resource Planning paradigm/system as the main tool to take any credit made in the business accounts mechanics and base criteria. Subsequently, through this paper, all the roles of the tool at hand in enhancing accounting practices will substantially be played up. This research uses Jordan as the suitable setting for the realization of ERP’s comprehensive capabilities. An empirical research on Jordanian mining industry is used for sampling results as well as a theoretical critical review on the organisations adoption of the ERP system on their accounting systems (Naash & Khamis, 2009. Similarly, the Jordanian banks are briefly highlighted on a theoretical mode in phase of testing the both the alternative and null hypothesis. The empirical study is analyzed using a custom bucketing methodology on measuring the trends in the open-ended questions and attributed to efficiency. The latter are the variables tested on the open-ended questions. On the other hand, the closed questions are subjected to the analysis of variance (ANOVA where the variances between the “yes” and “no” responses is checked. The two analytical approaches of the questionnaires yields are interrelated because of the homogeneity of the question types. Objectively, the null hypotheses Hₒ is tested by implying on the risk factors and challenges facing the system implementation in the organization; it is from the corresponding findings where the research infer its recommendations. The alternative hypotheses Hɪ implicates on the massive encroachments of ERP on the Jordanian

  13. 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.

  14. 18 CFR 367.4115 - Account 411.5, Investment tax credit adjustments, other.

    Science.gov (United States)

    2010-04-01

    ..., Investment tax credit adjustments, other. 367.4115 Section 367.4115 Conservation of Power and Water Resources....4115 Account 411.5, Investment tax credit adjustments, other. This account must include the amount of those investment tax credit adjustments not properly included in other accounts. ...

  15. IMPACT OF THE PRINCIPLES OF FINANCIAL ACCOUNTING ON THE MANAGEMENT ACCOUNTING

    Directory of Open Access Journals (Sweden)

    Daniela CREŢU

    2014-11-01

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

  16. Depreciation Accounting in the Uniform Chart of Accounts.

    Science.gov (United States)

    1982-12-01

    footage of building occupied. Reason( s ) for Compute full cost of Rate setting, cash accounting for patient care flow generation and fund- depreciation ing... Horngren , Charles T., Cost Accounting ; A Managerial Emphasis, Prentice-Hall Inc., 1972. 32. Sawyer, Lawrence B., The Practice of Modern Internal Auditing...Awd ubtlft) S . TYPE or RE PORT a PE*IoO CovIERWO Master’s Thesis; Depreciation Accounting in the Uniform Dembr18 Chart of Accounts .PSOiwON.EORlumm

  17. 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.

  18. Serum aspirin esterase is strongly associated with glucose and lipids in healthy subjects: different association patterns in subjects with type 2 diabetes mellitus

    Directory of Open Access Journals (Sweden)

    Kotani Kazuhiko

    2010-07-01

    Full Text Available Abstract Background Aspirin esterase (AE activity can account for part of aspirin pharmacokinetics in the circulation, possibly being associated with the impairment of aspirin effectiveness as an inhibitor of platelet aggregation. Aims The study was aimed at investigating the correlations of serum AE activity with cholinesterase (ChE and metabolic variables in healthy subjects in comparison to subjects with type 2 diabetes mellitus (T2DM. Methods In cardiovascular disease-free T2DM subjects and healthy controls, the AE activity levels and/or the correlation patterns between AE and the other variables were analyzed. Results Neither AE nor ChE activities were higher in the subjects with T2DM. Serum AE activity strongly correlated with ChE as well as glucose/lipids variables such as total cholesterol and triglyceride in healthy subjects, while the correlations between AE and glucose/lipids variables were not present in T2DM subjects. Conclusions These data may reflect the pathophysiological changes between healthy and T2DM subjects. Our data may thus provide the basis for future studies to unravel the mechanisms.

  19. The Effect of Teaching Methodology on Accounting Students' Perceptions of Traits Important to Success

    Science.gov (United States)

    Nichols, Linda M.

    2018-01-01

    This study evolved from a previous study that examined the perceptions of the importance of specific traits to success in the accounting profession by both accounting professionals in the United States and internationally. That study found that the international subjects valued some soft skills, such as creativity, as being more important to…

  20. 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…

  1. Hungarian national nuclear material control and accounting system

    International Nuclear Information System (INIS)

    Lendvai, O.

    1985-01-01

    The Hungarian system for nuclear materials control and accounting is briefly described. Sections include a historical overview, a description of nuclear activities and an outline of the organizational structure of the materials management system. Subsequent sections discuss accounting, verification and international relations

  2. 18 CFR 367.2540 - Account 254, Other regulatory liabilities.

    Science.gov (United States)

    2010-04-01

    ... accounts, imposed on the service company by the ratemaking actions of regulatory agencies. (See Definitions § 367.1(a)(38).) (b) The amounts included in this account are to be established by those credits which... authorized to charge for its services; or refunds to customers, not provided for in other accounts, will be...

  3. 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.

  4. 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.

  5. 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.

  6. 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.

  7. 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.

  8. 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...

  9. 18 CFR 367.2420 - Account 242, Miscellaneous current and accrued liabilities.

    Science.gov (United States)

    2010-04-01

    ... HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005... and supported so as to show the nature of each liability. ...

  10. 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

  11. The relevance of accounting information enclosed in performance indicators

    Directory of Open Access Journals (Sweden)

    Mihaela-Cristina Onica

    2012-12-01

    Full Text Available This research study is analyzing the relevance of accounting information reflected through the elaboration of firm performance variables and administration because of the necessity of performance to be administrated. The subject of the theme is enclosed in current development of accounting norms at national , european, (Directives and international levels (IAS/IFRS. The analyised topic is based upon the capabilty of accounting to generate information , throug synthesis calculus being settled the nature , the characteristics and the informational valences of financial performance of an organization. The accounting infromation is base for performing the decison process. The rol of accounting in insurring the relevance and comparability of information increased significantly, being already indispensable. A real solution for communication misunderstanig elimination emerged, as result of diputes in perception and interpretation of economic information, as results for the national speciffic norms.The economic communication is demanding for firm not only in its expression but in thinking and in the process of method conceptualization of organization and administration. A detailed financial situation analysis, which are employing annual financial analysis procedures, underling the performance and risks influencing factors, are considering one starting point for addressing the issue. The introduced variables are insuring a whole vision of firm activity and an appropriate strategy for results significance.

  12. 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.

  13. The subject of exemption: through discourses of normalization and individualization in Denmark

    DEFF Research Database (Denmark)

    Hamre, Bjørn Frithiof; 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 understa...... 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....

  14. An Exploration of the Impact of Accountability Testing on Teaching in Urban Elementary Classrooms

    Science.gov (United States)

    Bisland, Beverly Milner

    2015-01-01

    This study explores accountability testing in the elementary schools of New York City with particular emphasis on the impact of a statewide social studies test on the value given to social studies instruction in comparison to other subjects. The attitudes of a group of elementary teachers are examined. Some of the teachers taught all subjects in…

  15. The Impact of New Technology on Accounting Education.

    Science.gov (United States)

    Shaoul, Jean

    The introduction of computers in the Department of Accounting and Finance at Manchester University is described. General background outlining the increasing need for microcomputers in the accounting curriculum (including financial modelling tools and decision support systems such as linear programming, statistical packages, and simulation) is…

  16. Safeguards Accountability Network accountability and materials management

    International Nuclear Information System (INIS)

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

    1985-01-01

    The Safeguards Accountability Network (SAN) is an on-line accountability system used by Rocky Flats Plant to provide accountability control of its nuclear material inventory. The system is also used to monitor and evaluate the use of the nuclear material inventory against programmatic objectives for materials management. The SAN system utilizes two Harris 800 Computers as central processing units. Enhancement plans are currently being formulated to provide automated data collection from process operations on the shop floor and from non-destructive analysis safeguards instrumentation. SAN, discussed in this paper, is an excellent system for basic accountability control of nuclear materials inventories and is a quite useful tool in evaluating the efficient use of nuclear materials inventories at Rocky Flats Plant

  17. 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...

  18. 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...

  19. 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

  20. ACCOUNTING FOR SUSTAINABILITY: WHAT NEXT? A RESEARCH AGENDA

    Directory of Open Access Journals (Sweden)

    Cunningham Gary M.

    2011-07-01

    Full Text Available This working paper responds to increasing calls for more and different forms of accounting research involvement in accounting for sustainability. It seeks to provide background, clarify the accounting research issues, and suggest research methods. The background analysis indicates that accounting for sustainability must go beyond supplemental reporting of ecological and social information to include such emerging issues as integrated reporting of sustainability information along with financial reporting. Additional emerging issues are needs of users of sustainability reports, auditing and other assurance of sustainability information, and sustainability implications of financial failure, accounting and auditing failures, and lack of enforcement. Analysis of integrated reporting against traditional financial accounting theory concepts of the purpose of financial reporting and the postulates of going concern, reporting entity, monetary unit, and time period, indicates a need for substantial changes in the traditional financial accounting model if sustainability issues are to be integrated. The agenda concludes with five research issues and methods: - An accounting research framework for sustainability using general systems theory approaches that have been useful for similar emerging issues. - Reporting of sustainability information which has been the focus of most research to date, and the emerging important topic of integrated reporting. - Users of sustainable information, their uses and perceived needs, an area that has been largely neglected in research to date. - Auditing and assurance issues that are taking on greater importance as more users demand assurance for sustainability information. Issues include standards to be used and users expectations and reactions. - Financial distress and sustainability consequences of accounting and enforcement failures that are just now being recognized as sustainability issues.

  1. 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.…

  2. 47 CFR 36.361 - Depreciation and amortization expenses-Account 6560.

    Science.gov (United States)

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Depreciation and amortization expenses-Account... Operating Expenses and Taxes Depreciation and Amortization Expenses § 36.361 Depreciation and amortization expenses—Account 6560. (a) This account includes the depreciation expenses for telecommunications plant in...

  3. Accounting for Investement Property Under Romanian Accounting System

    Directory of Open Access Journals (Sweden)

    Sava Raluca

    2015-04-01

    Full Text Available Investment property, an important component of the current assets, need special attention both in terms of their impact on accounting and well as in reporting the annual financial statements. Internationally their accounting treatment is presented by the IAS 40 Investment property issued in 2000 and being operative for annual periods beginning on or after 1 January 2001 with a number of subsequent amendments.First step in aligning the Romanian accounting system (RAS to the international accounting and financial reporting standards has manifested in terms of properties starting with 2012 but only for the listed companies - OMFP 1286 which has brought significant changes in the execution way of the individual financial statements of these companies and in terms of the accounting presentation of the investment properties and fixed assets held for sale. In accordance with this order and the Romanian accounting rules recognize investment properties as being a separate component of the fixed assets, applying the provisions of IAS 40.This paper deals with the next step by presenting the occurred legislative changes related to the accounting treatment of the investment property, changes that are applicable to all the Romanian companies, not just those listed on the stock exchange, starting from the financial year 2015.

  4. Study of Temporal Effects on Subjective Video Quality of Experience.

    Science.gov (United States)

    Bampis, Christos George; Zhi Li; Moorthy, Anush Krishna; Katsavounidis, Ioannis; Aaron, Anne; Bovik, Alan Conrad

    2017-11-01

    HTTP adaptive streaming is being increasingly deployed by network content providers, such as Netflix and YouTube. By dividing video content into data chunks encoded at different bitrates, a client is able to request the appropriate bitrate for the segment to be played next based on the estimated network conditions. However, this can introduce a number of impairments, including compression artifacts and rebuffering events, which can severely impact an end-user's quality of experience (QoE). We have recently created a new video quality database, which simulates a typical video streaming application, using long video sequences and interesting Netflix content. Going beyond previous efforts, the new database contains highly diverse and contemporary content, and it includes the subjective opinions of a sizable number of human subjects regarding the effects on QoE of both rebuffering and compression distortions. We observed that rebuffering is always obvious and unpleasant to subjects, while bitrate changes may be less obvious due to content-related dependencies. Transient bitrate drops were preferable over rebuffering only on low complexity video content, while consistently low bitrates were poorly tolerated. We evaluated different objective video quality assessment algorithms on our database and found that objective video quality models are unreliable for QoE prediction on videos suffering from both rebuffering events and bitrate changes. This implies the need for more general QoE models that take into account objective quality models, rebuffering-aware information, and memory. The publicly available video content as well as metadata for all of the videos in the new database can be found at http://live.ece.utexas.edu/research/LIVE_NFLXStudy/nflx_index.html.

  5. For the Biography of Russian Accountant Yaroslav Sokolov

    OpenAIRE

    Sokolov, Viatcheslav

    2013-01-01

    In the field of Accounting theory, Yaroslav Sokolov created an original school based on his research on Facts of Economic Life based on the epistemology of Immanuel Kant. Accounting is viewed as a sequential reconstruction of Facts of Economic Life through sequential description of a variety of information (for example statistical, financial, actuarial or accounting) which these Facts include, and which are called stratums. Each description is built on a synthesis of experiences (observation ...

  6. The account system for students school‘s attendance

    OpenAIRE

    Birgėlienė, Raminta

    2007-01-01

    SUMMARY The account system for students school‘s attendance The purpose of the created students school‘s attendance account system is to assist teachers in registering, observing and making reports on students school‘s attendance. This work presents the of secondary school students���result attendance account transferred to the informatics system. The system includes the analysis, separable processes, adjustable structured analysis and projections‘methods, which allow dealing with a real prob...

  7. COMPUTER-ASSISTED ACCOUNTING

    Directory of Open Access Journals (Sweden)

    SORIN-CIPRIAN TEIUŞAN

    2009-01-01

    Full Text Available What is computer-assisted accounting? Where is the place and what is the role of the computer in the financial-accounting activity? What is the position and importance of the computer in the accountant’s activity? All these are questions that require scientific research in order to find the answers. The paper approaches the issue of the support granted to the accountant to organize and manage the accounting activity by the computer. Starting from the notions of accounting and computer, the concept of computer-assisted accounting is introduced, it has a general character and it refers to the accounting performed with the help of the computer or using the computer to automate the procedures performed by the person who is doing the accounting activity; this is a concept used to define the computer applications of the accounting activity. The arguments regarding the use of the computer to assist accounting targets the accounting informatization, the automating of the financial-accounting activities and the endowment with modern technology of the contemporary accounting.

  8. 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.

  9. 76 FR 81295 - Cost Accounting Standards: Cost Accounting Standards 412 and 413-Cost Accounting Standards...

    Science.gov (United States)

    2011-12-27

    ... accounting standards governing measurement, assignment, and allocation of costs to contracts with the United... contracting parties; Measurement of pension costs must be objectively verifiable; Accounting rules must keep... cost accounting that preclude their use for the appropriate measurement, assignment and allocation of...

  10. 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

  11. 7 CFR 1902.6 - Establishing supervised bank accounts.

    Science.gov (United States)

    2010-01-01

    ... provided by the financial institution including the frequency and method of transmittal of checking account... with financial institutions to waive service charges in connection with supervised bank accounts. However, there is no objection to the payment by the borrower of a reasonable charge for such service. (d...

  12. 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

  13. IMPACT OF THE PRINCIPLES OF FINANCIAL ACCOUNTING ON THE MANAGEMENT ACCOUNTING

    OpenAIRE

    Daniela CREŢU

    2014-01-01

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

  14. Management Accounting

    OpenAIRE

    John Burns; Martin Quinn; Liz Warren; João Oliveira

    2013-01-01

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

  15. Subject/Author Index 1968-1992.

    Science.gov (United States)

    Kupidura, Eva, Ed.; Kupidura, Peter, Ed.

    1993-01-01

    This 25-year index contains annotations of feature articles by subject and by author. Representative subjects include basic education, development education, empowerment, human rights, lifelong education, peace education, popular education, rural development, social/political action, technological advancement, and transformative research. Articles…

  16. Individual survival curves comparing subjective and observed mortality risks.

    Science.gov (United States)

    Bissonnette, Luc; Hurd, Michael D; Michaud, Pierre-Carl

    2017-12-01

    We compare individual survival curves constructed from objective (actual mortality) and elicited subjective information (probability of survival to a given target age). We develop a methodology to estimate jointly subjective and objective individual survival curves accounting for rounding on subjective reports of perceived survival. We make use of the long follow-up period in the Health and Retirement Study and the high quality of mortality data to estimate individual survival curves that feature both observed and unobserved heterogeneity. This allows us to compare objective and subjective estimates of remaining life expectancy for various groups and compare welfare effects of objective and subjective mortality risk using the life cycle model of consumption. We find that subjective and objective hazards are not the same. The median welfare loss from misperceptions of mortality risk when annuities are not available is 7% of current wealth at age 65 whereas more than 25% of respondents have losses larger than 60% of wealth. When annuities are available and exogenously given, the welfare loss is substantially lower. Copyright © 2017 John Wiley & Sons, Ltd.

  17. 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.

  18. Experimental study including subjective evaluations of mixing and displacement ventilation combined with radiant floor heating/cooling system

    DEFF Research Database (Denmark)

    Krajcik, Michal; Tomasi, Roberta; Simone, Angela

    2013-01-01

    Sixteen subjects evaluated the indoor environment in four experiments with different combinations of ventilation systems and radiant heating/cooling systems. In the first two tests, the simulated residential room was equipped either by a mixing ventilation system supplying warm air for space heat...

  19. Development of methodological approaches to the accounting of ownership of land assets in Ukraine

    Directory of Open Access Journals (Sweden)

    T.P. Ostapchuk

    2015-09-01

    Full Text Available Accounting and legal display of land resources is very important in modern society as the land assets are of great value both for the state as a whole and for each landowner and land user. That’s why they must have a proper legal framework and a quite informative method of accounting. In practice the subjects of land relations have many questions and certain inconsistencies in existing legal documents. In addition, there is a mismatch of the current regulatory framework to the rules of accounting. Today, accounting law has no documents that would specifically be related to land resources, as the objects of accounting, and the rights to them. The article specifies the list of objects of accounting associated with the full ownership on land and other property rights on them. The author improves the methodical approaches to accounting display operations with land assets depending on the power of land owner, based on existing regulations and take into account the experience of other countries.

  20. Perception of faces in schizophrenia: Subjective (self-report) vs. objective (psychophysics) assessments

    Science.gov (United States)

    Chen, Yue; Ekstrom, Tor

    2016-01-01

    Objectives Face perception impairment in schizophrenia has been demonstrated, mostly through experimental studies. How this laboratory-defined behavioral impairment is associated with patients’ perceptual experience of various faces in everyday life is however unclear. This question is important because a first-person account of face perception has direct consequences on social functioning of patients. In this study, we adapted and administered a self-reported questionnaire on narrative perceptual experience of faces along with psychophysical assessments of face perception in schizophrenia. Methods The self-reported questionnaire includes six rating items of face-related functioning in everyday life, providing a subjective measure of face perception. The psychophysical assessment determines perceptual threshold for discriminating different facial identities, providing an objective measure of face perception. Results Compared to controls (n=25), patients (n=35) showed significantly lower scores (worse performance) in the subjective assessment and significantly higher thresholds (worse performance) in the objective assessment. The subjective and objective face perception assessments were moderately correlated in controls but not in patients. The subjective face perception assessments were significantly correlated with measurements of a social cognitive ability (Theory of Mind), again in controls but not in patients. Conclusion These results suggest that in schizophrenia the quality of face-related functioning in everyday life is degraded and the role that basic face discrimination capacity plays in face-related everyday functioning is disrupted. PMID:26938027

  1. 18 CFR 367.4360 - Account 436, Appropriations of retained earnings.

    Science.gov (United States)

    2010-04-01

    ..., Appropriations of retained earnings. 367.4360 Section 367.4360 Conservation of Power and Water Resources FEDERAL... NATURAL GAS ACT Retained Earnings Accounts § 367.4360 Account 436, Appropriations of retained earnings. This account must include appropriations of retained earnings as follows: (a) Appropriations required...

  2. 18 CFR 367.4190 - Account 419, Interest and dividend income.

    Science.gov (United States)

    2010-04-01

    ... securities. The amounts credited or charged must be concurrently included in the accounts in which the..., applicable to security investments and to interest and dividend revenues on the account must be charged in... assumed by the service company must not be credited to this account. ...

  3. Accounting for unprotected sex: stories of agency and acceptability.

    Science.gov (United States)

    Rhodes, Tim; Cusick, Linda

    2002-07-01

    Based on the idea that risks are knowable, calculable and preventable, dominant social scientific and health promotion discourses foster an image of individual risk control and responsibility. The presentation of the self is a moral enterprise. Accounts of unprotected sex by HIV positive people who have the potential to transmit HIV to their sexual partners can be particularly morally charged. Drawing on 73 depth qualitative interviews with HIV positive people and their sexual partners, this paper explores how the interview accounts of unprotected sex can illuminate the way in which the self is presented within the context of situated norms of risk acceptability and moral responsibility. We identify two forms of account: stories of agency; and stories of acceptability. Stories of agency tend to deny agency and abdicate individual responsibility given the circumstances, and were also a key feature of accounts in which the sexual partners of HIV positive people were placed at risk of HIV transmission. Categories of appeal included the denial of agency as a consequence of: risk calculus and condom accidents; alcohol and drug effects; powerlessness and coercion; and forces of nature. By contrast, stories of acceptability tend to justify unprotected sex as acceptable. Categories of appeal included: HIV positive concordance; and commitment in relationships. Other forms of justification included: alter responsibility; and intentional HIV transmission. We conclude that accounts of risk management are risk managed. We call for greater attention by social scientists to the way in which accounts are constructed, and in particular, to 'anti-rational' forms of explanation within accounts.

  4. Subjective well-being among young people in five Eastern European countries.

    Science.gov (United States)

    Lim, M S C; Cappa, C; Patton, G C

    2017-01-01

    Subjective well-being incorporates elements of life satisfaction, happiness and optimism. It is increasingly relevant in the assessment of population health and economic development. There are strong continuities in well-being from youth into later life. Despite its significance, few global surveys capture subjective well-being. This paper describes patterns of well-being among young people in five Eastern European countries [Belarus, Bosnia and Herzegovina (BiH), the Former Yugoslav Republic of Macedonia, Serbia and Ukraine] and investigates association between demographic factors and well-being. Nationally representative household surveys, including large Roma population samples, were conducted as part of UNICEF's Multiple Indicator Cluster Survey programme. Young people aged 15-24 years ( N  = 11 944) indicated their satisfaction with life, happiness and expectations about the future. Multilevel logistic regressions were conducted to determine the impact of individual-level predictors while accounting for country- and cluster-level variability. Around 40% of young people considered themselves very happy or very satisfied with their life overall. Three quarters reported optimism. Yet well-being varied greatly between countries, with youth in BiH and Ukraine reporting lowest levels of well-being. Current marriage, increasing wealth, higher education, rural residence and not having children were associated with greater well-being. Patterns of well-being in youth vary substantially between countries and are only partly accounted for by standard demographic characteristics. Despite higher rates of adolescent marriage and childbearing, and lower levels of educational attainment and employment, Roma youth had similar levels of well-being to the general population.

  5. THE FINANCIAL - ACCOUNTING IMAGE FOR THE PUBLIC BENEFITS OF RETIREMENT

    Directory of Open Access Journals (Sweden)

    IULIANA CENAR

    2010-01-01

    Full Text Available Like any field of activity conducted in an organizational framework, the public pensions sector is subjected to multiple transformations. Among these are identified the transformations regarding the structure of the pension system, the characteristics of the pension’s components/plans, the compatibility with the pension plans described by the international accounting standards, accounting treatments, etc. Therefore, this paper presents aspects regarding: the role of the public component of the pension system and its place within pension plans, potential risks and how they are assumed, the accounting of how pension funds are formed and used, using as guiding mark the two essential components of any pension plan: contributions and benefits, as well as the nature of the involved entities, aspects regarding the evolution of certain elements that influence the sustainability of the public pension system.

  6. 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)

  7. Performance Measurement and Management Promotion through Non-Financial Measures: A Management Accounting Perspective

    OpenAIRE

    Eisenberg, Paul

    2016-01-01

    The purpose of this paper is the discussion of non-financial performance measures that can be adopted in the management accounting function of business organisations. The study is important because it shows how organisational focus on non-financial measures can substantially enhance profitability, albeit being subject to cost constraints. To begin with, the evolution of management accounting research over the last three decades is resented. The development in the academia is then contra...

  8. Cognitive style as a factor in accounting students' perceptions of career-choice factors.

    Science.gov (United States)

    Gul, F; Huang, A; Subramaniam, N

    1992-12-01

    Since prior studies of individuals' perceptions of career-choice factors have not considered the effect of cognitive styles of subjects, this study, using 68 accounting students, investigated the mediating effects of the field dependent-independent cognitive dimension on perceptions of the importance of career-choice factors. The results, in general, show that cognitive style affected individuals' perceptions of career-choice factors, suggesting that future studies of individuals' perceptions should take into account individual cognitive differences.

  9. Meeting Threshold Learning Standards through Self-Management in Group Oral Presentations: Observations on Accounting Postgraduate Students

    Science.gov (United States)

    Shauki, Elvia R.; Benzie, Helen

    2017-01-01

    This study explores the development of student self-management skills through an oral presentation task. It is motivated by the challenge to maintain consistent quality in students' oral skills and to incorporate national accounting curriculum requirements for threshold learning standards into an accounting subject. The study has been conducted in…

  10. 18 CFR 367.4261 - Account 426.1, Donations.

    Science.gov (United States)

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 426.1, Donations. 367.4261 Section 367.4261 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY..., Donations. This account must include all payments or donations for charitable, social or community welfare...

  11. Order information is used to guide recall of long lists: Further evidence for the item-order account.

    Science.gov (United States)

    Forrin, Noah D; MacLeod, Colin M

    2016-06-01

    Differences in memory for item order have been used to explain the absence of between-subjects (i.e., pure-list) effects in free recall for several encoding techniques, including the production effect, the finding that reading aloud benefits memory compared with reading silently. Notably, however, evidence in support of the item-order account (Nairne, Riegler, & Serra, 1991) has derived primarily from short-list paradigms. We provide novel evidence that the item-order account also applies when recalling long lists. In Experiment 1, participants studied and then free recalled 3 different long lists of words: pure aloud, pure silent, and mixed (half aloud, half silent). A Bayesian analysis supported a null pure-list production effect, and subsequent order analyses were largely consistent with the item-order account. These findings indicate that order information is retained in long-term memory and is useful in guiding subsequent free recall. In Experiment 2, a distractor task was inserted between the study and test phases, ensuring that only long-term memory processes were involved in recall: The pattern of results remained consistent with the item-order account. Order information can be retained in long-term memory for long lists, and is useful in guiding subsequent free recall, extending the domain of the item-order account. (PsycINFO Database Record (c) 2016 APA, all rights reserved).

  12. Gender differences in subjective health complaints in adolescence: The roles of self-esteem, stress from schoolwork and body dissatisfaction.

    Science.gov (United States)

    Aanesen, Fiona; Meland, Eivind; Torp, Steffen

    2017-06-01

    The aims of this study were to examine subjective health complaints among Norwegian adolescents and assess the development of gender differences in subjective health complaints between age 14 and 16; to investigate whether self-esteem, stress from schoolwork or body dissatisfaction affected adolescents' subjective health complaints; and determine whether these factors could explain the excess of subjective health complaints among girls. We used multiple linear regression analyses to analyse longitudinal survey data from 751 Norwegian adolescents at the ages of 14 and 16. The results from various cross-sectional and prospective analyses were compared. Girls reported more subjective health complaints than boys, and gender differences increased from age 14 to 16. Self-esteem and stress from schoolwork had cross-sectional and prospective associations with subjective health complaints. Stress from schoolwork at age 14 was also associated with changes in subjective health complaints from age 14 to 16. The cross-sectional mediation analyses indicated that self-esteem and stress from schoolwork accounted for 61% of the excess of subjective health complaints among girls at age 16. The same variables measured at age 14 accounted for 24% of the gender differences in subjective health complaints two years later. The investigated factors could not account for the increase in gender differences in subjective health complaints between ages 14 and 16. The findings showed that self-esteem and stress from schoolwork were associated with subjective health complaints during adolescence. These factors could partially explain the excess of subjective health complaints among girls.

  13. Moving the gender agenda or stirring chicken’s entrails?: where next for feminist methodologies in accounting?

    OpenAIRE

    Haynes, Kathryn

    2007-01-01

    Purpose – The paper critiques recent research on gender and accounting to explore how feminist methodology can move on and radicalise the gender agenda in the accounting context. Design/methodology/approach – After examining current research on gender and accounting, the paper explores the nature of feminist methodology and its relation to epistemology. It explores three inter-related tenets of feminist methodology in detail: Power and Politics, Subjectivity and Reflexivity. Findings – The pa...

  14. 25 CFR 15.305 - What must I include with my claim?

    Science.gov (United States)

    2010-04-01

    ..., including copies of any supporting documents such as signed notes, account records, billing records, and..., product or service, and identity of any person making charges on the account; (4) The balance remaining on...

  15. 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 ...

  16. 18 CFR 367.1740 - Account 174, Miscellaneous current and accrued assets.

    Science.gov (United States)

    2010-04-01

    ... COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... other current and accrued assets, appropriately designated and supported so as to show the nature of...

  17. 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.

  18. 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.

  19. Automated processing of nuclear materials accounting data

    International Nuclear Information System (INIS)

    Straka, J.; Pacak, P.; Moravec, J.

    1980-01-01

    An automated system was developed of nuclear materials accounting in Czechoslovakia. The system allows automating data processing including data storage. It comprises keeping records of inventories and material balance. In designing the system, the aim of the IAEA was taken into consideration, ie., building a unified information system interconnected with state-run systems of accounting and checking nuclear materials in the signatory countries of the non-proliferation treaty. The nuclear materials accounting programs were written in PL-1 and were tested at an EC 1040 computer at UJV Rez where also the routine data processing takes place. (B.S.)

  20. The influence of the design matrix on treatment effect estimates in the quantitative analyses of single-subject experimental design research.

    Science.gov (United States)

    Moeyaert, Mariola; Ugille, Maaike; Ferron, John M; Beretvas, S Natasha; Van den Noortgate, Wim

    2014-09-01

    The quantitative methods for analyzing single-subject experimental data have expanded during the last decade, including the use of regression models to statistically analyze the data, but still a lot of questions remain. One question is how to specify predictors in a regression model to account for the specifics of the design and estimate the effect size of interest. These quantitative effect sizes are used in retrospective analyses and allow synthesis of single-subject experimental study results which is informative for evidence-based decision making, research and theory building, and policy discussions. We discuss different design matrices that can be used for the most common single-subject experimental designs (SSEDs), namely, the multiple-baseline designs, reversal designs, and alternating treatment designs, and provide empirical illustrations. The purpose of this article is to guide single-subject experimental data analysts interested in analyzing and meta-analyzing SSED data. © The Author(s) 2014.

  1. Why do Accounting Students at Higher Learning Institutions Conduct an Academic Dishonesty?

    Directory of Open Access Journals (Sweden)

    Mustikarini Arizona

    2017-01-01

    Full Text Available Academic dishonesty is a serious educational problem. Moreover, the tendency to cheat at workplace appertain with the frequency of cheating in college. This study aims to empirically examine the influence of individual factors and situational factors to the intention of accounting students to conduct an academic dishonesty. This study uses survey as data collection technique by employing a set of a questionnaire. This result of this research finds that attitudes, subjective norms, and perceived behavioural control have positive and significant effects to the intention of the accounting students to commit an academic dishonesty. However, among three situational factors only pressure and definitional ambiguity that have a positive and significant effect to the intention of accounting students.

  2. Indicators as an Instrument of Measurement in Management Accounting in Logistics Enterprises in Poland

    Directory of Open Access Journals (Sweden)

    Justyna Dobroszek

    2015-12-01

    Full Text Available Purpose: The purpose of this study was to present the extent to which indicators applied by logistics providers in Poland measure logistics-related processes and performance in the context of implementing the concept of management accounting in the enterprises that were researched. Methodology: The research methods used by the authors included a literature review of mainly German and Polish publications and survey research conducted in 2011–2013 among logistics enterprises in Poland. This study served as the basis for verifying four hypotheses and formulating conclusions. Findings: The main results of this study showed that management accounting systems are implemented in about half of then logistics providers in Poland covered by the survey. 75% of all enterprises conducted indicator analysis to evaluate logistics processes, costs and performance, and 90% of the indicators used by these enterprises were of a financial nature. Research limitations: The main limitation of the research was associated with conducting the survey. The low return rate of completed questionnaires did not allow for a detailed analysis of the undertaken subject to be conducted. Moreover, the research results cannot be generalized to all logistics companies in Poland. Originality: The study was the first review of the application of indicators in logistics companies in Poland in relation to the implementation of the management accounting concept. The study provides knowledge about how Polish logistics enterprises use indicators as an important management accounting instrument.

  3. 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.

  4. 45 CFR 2508.11 - How shall offices maintaining a system of records be accountable for those records to prevent...

    Science.gov (United States)

    2010-10-01

    .... (2) Such accounting shall contain the name and address of the person or agency to whom the disclosure... purpose of this part, the system of accounting for disclosures is not a system of records under the... request access to an accounting of disclosures of a record. The subject individual shall make a request...

  5. 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

  6. A fundamentalist perspective on accounting and implications for accounting research

    Institute of Scientific and Technical Information of China (English)

    Guohua; Jiang; Stephen; Penman

    2013-01-01

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

  7. 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)

  8. Patient accounts managers: the reality behind the myth.

    Science.gov (United States)

    Hackett, K L

    1988-10-01

    Rising receivables and slowed cash flow have put a greater emphasis on the position of patient accounts manager. As the patient accounts manager becomes increasingly important to the long-term viability of hospitals, the person filling that role is placed in the spotlight. In the first survey of its kind, HFMA and the American Guild of Patient Accounts Management profile today's patient accounts manager. The average patient accounts manager is a male in large institutions and female in smaller facilities, has a college degree, is between 31 and 50 years of age, and has been in the healthcare field for almost 10 years. In addition, they earn $33,600 a year and aspire to higher positions including consultant and chief financial officer.

  9. 18 CFR 367.1070 - Account 107, Construction work in progress.

    Science.gov (United States)

    2010-04-01

    ... NATURAL GAS ACT Balance Sheet Chart of Accounts § 367.1070 Account 107, Construction work in progress. (a) This account must include the total of the balances of construction projects for service company..., Construction work in progress. 367.1070 Section 367.1070 Conservation of Power and Water Resources FEDERAL...

  10. 18 CFR 367.4210 - Account 421, Miscellaneous income or loss.

    Science.gov (United States)

    2010-04-01

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

  11. 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. ...

  12. Crisis in Cataloging Revisited: The Year's Work in Subject Analysis, 1990.

    Science.gov (United States)

    Young, James Bradford

    1991-01-01

    Reviews the 1990 literature that concerns subject analysis. Issues addressed include subject cataloging, including Library of Congress Subject Headings (LCSH); classification, including Dewey Decimal Classification (DDC), Library of Congress Classification, and classification in online systems; subject access, including the online use of…

  13. 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...

  14. Subjective qualities of memories associated with the picture superiority effect in schizophrenia.

    Science.gov (United States)

    Huron, Caroline; Danion, Jean-Marie; Rizzo, Lydia; Killofer, Valérie; Damiens, Annabelle

    2003-02-01

    Patients with schizophrenia (n = 24) matched with 24 normal subjects were presented with both words and pictures. On a recognition memory task, they were asked to give remember, know, or guess responses to items that were recognized on the basis of conscious recollection, familiarity, or guessing, respectively. Compared with normal subjects, patients exhibited a lower picture superiority effect selectively related to remember responses. Unlike normal subjects, they did not exhibit any word superiority effect in relation to guess responses; this explains why the overall picture superiority effect appeared to be intact. These results emphasize the need to take into account the subjective states of awareness when analyzing memory impairments in schizophrenia.

  15. A solution of the Schrodinger equation with two-body correlations included

    International Nuclear Information System (INIS)

    Fabre de la Ripelle, M.

    1984-01-01

    A procedure for introducing the two-body correlations in the solution of the Schrodinger equation is described. The N-body Schrodinger equation for nucleons subject to two-(or many)-body N-N interaction has never been solved with accuracy except for few-body systems. Indeed it is difficult to take the two-body correlations generated by the interaction into account in the wave function

  16. TAX AND ACCOUNTING RULES APPLICABLE TO VEHICLES WITH LIMITED TAXATION TREATMENT

    Directory of Open Access Journals (Sweden)

    ECOBICI NICOLAE

    2012-09-01

    Full Text Available In the context of the deep changes imposed by our country's integration into the European Union, it is wellknown that tax law has undergone substantial changes, especially in terms of value added tax. However, with thecoming of the financial and economical crisis in Romania, the authorities have always been concerned with attractingadditional amounts to the general consolidated budget, justification that contributed to the issue of legislativedocuments in order to limit the deduction of certain expenses incurred by entities not directly related to businessperformance, and the value added tax in respect thereof. Based on this consideration, in this paper we intend toaddress the accounting and tax implications that legislative changes applicable from May 1, 2009 [2], regarding thelimitation of deduction right for vehicles, have on both the taxable income from a firm and on the cash assets, withoutomitting to analyze the changes affecting this sector since January 1, 2012 and thereafter on July 1, 2012. Therefore,the purpose of this paper concerns, on the one hand, the fiscal approach in terms of income tax and VAT for the purchase of vehicles (including leasing, fuel and operating , maintenance and repair costs thereof, and on the otherhand, the accounting rules required for motor vehicles, owned or in use, subject to expense deduction limitation.

  17. 18 CFR 367.1830 - Account 183, Preliminary survey and investigation charges.

    Science.gov (United States)

    2010-04-01

    ... service company can furnish complete information as to the nature and the purpose of the survey, plans, or... HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005...

  18. PROBLEMATIC AREAS OF ACCOUNTING: SOME EVIDENCE FROM THE CZECH REPUBLIC

    Directory of Open Access Journals (Sweden)

    Marie Paseková

    2018-03-01

    Full Text Available Accounting is a tool of evidence for reporting assets, equities, liabilities, expenses, revenues and profits or losses of the accounting unit. This information is collectively presented in financial statements, which are an essential source of information for external subjects. Nevertheless, the resulting financial statements are relevant only to the extent to which the information charged in the accounting is correct and error-free. For this reason, the aim of this article is to examine the individual areas recorded in accounting in terms of their possible bias due to an error. The objective of this article is to determine which of the areas of accounting are riskiest in relation to the occurrence of errors, and this in connection to the existence of an important foreign partner of the accounting unit. The risk of of the error occurrence is examined from the accountants’ perspective. For this purpose, a questionnaire survey was used for data collection focusing on areas that are considered to be the most important by the accountants and the areas which are the most problematic. The receivables, expenses and revenues were indicated as the most significant. The areas of long-term assets, financial assets and inventories appear to be problematic due to tax impacts. Expenses, revenues, accruals and deferrals appear to be problematic due to issues with correct valuation. The difference in perception of risk of the error occurrence in relation to the existence of a foreign business partner was proven only for some accounting areas such as liabilities, inventories or expenses.

  19. 18 CFR 367.4093 - Account 409.3, Income taxes, extraordinary items.

    Science.gov (United States)

    2010-04-01

    ... NATURAL GAS ACT Income Statement Chart of Accounts Service Company Operating Income § 367.4093 Account 409.3, Income taxes, extraordinary items. This account must include the amount of those local, state and... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 409.3, Income...

  20. 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

    2018-05-01

    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.

  1. TRADE EFFECTS: REGULATORY, ACCOUNTING PRACTICES AND REPORTING OF INFORMATION RELATED

    Directory of Open Access Journals (Sweden)

    ARISTIŢA ROTILĂ

    2014-05-01

    Full Text Available It is known that within trade relations providers often credit customers for the value of goods or services which are the subject of conducted commercial transactions, this aspect being materialized in the issuance and acceptance of a trade effect. From the time of acceptance until maturity / settlement, trade effects should be reflected separately in the accounts and, to the extent that were not settled until the end of exercise, their value must be presented in the financial statements. Based on analysis of the Romanian accounting regulations, also taking into consideration the opinions expressed in specific literature concerning accounting reflection of trade effects, in this article we try to point out some aspects which, in our opinion, require clarification. We also want to point out some contradictions / inconsistencies regarding the reporting of information on the trade effects, specifically between the text of accounting regulations concerning the definition of accounting structures „cash and bank accounts” and “short term investments” and their contents when presented as positions in the balance sheet structure. In relation to the issues raised we try to prove the effects on the indicators concerning financial position and to make some suggestions that would have effects on Romanian accounting regulations, namely the improvement of financial reporting performed by the economic operators.

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

    Science.gov (United States)

    Gingold, William

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

  3. 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…

  4. Real Estate in an ALM Framework - The Case of Fair Value Accounting

    NARCIS (Netherlands)

    D. Brounen (Dirk); M. Porras Prado (Melissa); M.J.C.M. Verbeek (Marno)

    2007-01-01

    textabstractThis study examines the liability hedging characteristic of both direct and indirect real estate, in the advent of fair value accounting obligations for pension funds. We explicitly model pension obligations as being subject to interest and inflation risk to analyze the ability of real

  5. New accounting rules: asset allocation and portfolio management.

    Science.gov (United States)

    Andrew, B K

    1997-01-01

    New accounting rules went into effect at the end of 1995 that are now starting to affect how medical practices must report income from equity and fixed income investments. This article explores the new accounting rules and considers the other factors that help practices determine investment strategies, including desired investment return, comfort with level of risk, appropriate time horizons, liquidity needs and legal restrictions. The author also presents an example that examines the different considerations that may affect an asset allocation decision, including endowments and operating reserve funds.

  6. Workshop on materials control and accounting system design

    International Nuclear Information System (INIS)

    Pillay, K.K.S.

    1989-01-01

    The chapter describes the workshop aimed at reinforcing, through participation in the design exercise, the concepts of nuclear materials control and accountability. Topics include: workshop format; key elements of a materials management and accounting (MC and A) system; and MC and A system design including safeguards organization and management, material access areas, key measurement points, nuclear materials measurements, physical inventory, material balance closings, and internal controls. Appended to this chapter is a detailed description of a facility that produces metallic plutonium and the safeguards requirements for this facility

  7. 18 CFR 367.1540 - Account 154, Materials and operating supplies.

    Science.gov (United States)

    2010-04-01

    ... if not known. The cost of repairing the items must be charged to the maintenance account appropriate... the items. The cost of repairing the items must be charged to the appropriate expense account as indicated by previous use. (3) Scrap and non-usable materials included in this account must be carried at...

  8. 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.

  9. Solving Accounting Problems: Differences between Accounting Experts and Novices.

    Science.gov (United States)

    Marshall, P. Douglas

    2002-01-01

    Performance of 90 accounting experts (faculty and practitioners) and 60 novices (senior accounting majors) was compared. Experts applied more accounting principles to solving problems. There were no differences in types of principles applied and no correlation between (1) principles applied and number of breadth comments or (2) importance placed…

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

    Science.gov (United States)

    Laux, Judith A.

    2007-01-01

    This is the second in a series of articles designed to help academics refocus the introductory accounting course on the theoretical underpinnings of accounting. Intended as a supplement for the principles course, this article connects the asset Accounts Receivable to the essential theoretical constructs, discusses the inherent tradeoffs and…

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

    OpenAIRE

    Jerman, Lambert

    2013-01-01

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

  12. The IAEA inspectorate, including new requirements

    International Nuclear Information System (INIS)

    Alston, W.

    1998-01-01

    The basic purpose of the IAEA safeguards system is 'timely detection of diversion of significant quantities of nuclear material'. Safeguards implementation is regulated by the IAEA Statute and individual safeguards agreements. The IAEA Inspectorate and its scope are described together with the technical objectives and the concept of verification. Effective implementation of safeguards requires cooperation between the IAEA and the state concerned. To this end, agreements require that the State should establish and maintain a system of accounting for and control of nuclear material subject to safeguards. The IAEA safeguards system has demonstrated a flexibility capable of responding to the verification demands of Member States. Is is capable of safeguarding nuclear materials, facilities, equipment and non-nuclear material. The IAEA is in the process of strengthening safeguards in its verification of declared activities

  13. The IAEA inspectorate, including new requirements

    Energy Technology Data Exchange (ETDEWEB)

    Alston, W [International Atomic Energy Agency, Department of Safeguards, Division of Operations A, Vienna (Austria)

    1999-12-31

    The basic purpose of the IAEA safeguards system is `timely detection of diversion of significant quantities of nuclear material`. Safeguards implementation is regulated by the IAEA Statute and individual safeguards agreements. The IAEA Inspectorate and its scope are described together with the technical objectives and the concept of verification. Effective implementation of safeguards requires cooperation between the IAEA and the state concerned. To this end, agreements require that the State should establish and maintain a system of accounting for and control of nuclear material subject to safeguards. The IAEA safeguards system has demonstrated a flexibility capable of responding to the verification demands of Member States. Is is capable of safeguarding nuclear materials, facilities, equipment and non-nuclear material. The IAEA is in the process of strengthening safeguards in its verification of declared activities

  14. Accounting for Investement Property Under Romanian Accounting System

    OpenAIRE

    Sava Raluca

    2015-01-01

    Investment property, an important component of the current assets, need special attention both in terms of their impact on accounting and well as in reporting the annual financial statements. Internationally their accounting treatment is presented by the IAS 40 Investment property issued in 2000 and being operative for annual periods beginning on or after 1 January 2001 with a number of subsequent amendments.First step in aligning the Romanian accounting system (RAS) to the international acco...

  15. INTEGRATION OF GREEN ACCOUNTING INTO ROMANIAN ACCOUNTING SYSTEM

    OpenAIRE

    Mihaela Ungureanu

    2012-01-01

    The aim of this paper is to present the concept of green accounting, its emergence at an international level, its entry in the Romanian economic environment and, especially, the way it is understood and applied in Romania. It seeks the awareness of managers and accounting professionals on this issue, especially in the context of growing pressure for environmental protection, from the general public, media and investors. An essential role is held by the accounting profession and its relevant l...

  16. Methodological and Epistemological Criticism on Experimental Accounting Research Published in Brazil

    Directory of Open Access Journals (Sweden)

    Paulo Frederico Homero Junior

    2016-06-01

    Full Text Available In this article, I analyze 17 experimental studies published in Brazilian accounting journals between 2006 and 2015, in order to develop both critical and methodological criticism on these articles. First, we discuss the methodological characteristics of the experiments and the main validity threats they face, analyzing how the selected articles deal with these threats. Overall, this analysis shows a lack of consideration of the validity of the constructs used, difficulty to develop internally valid experiments and inability to express confidence in the applicability of the results to contexts other than the experimental. Then, I compare the positivist theoretical perspective these articles have in common with constructionist conceptions of the social sciences and criticize them, based on these notions. I maintain that these articles are characterized by a behaviorist approach, a reified notion of subjectivity, disregard of the cultural and historical specificities and axiological commitment to submission, instead of the emancipation of the people in relation to management control. The paper contributes to the Brazilian accounting literature in two ways: raising awareness on the challenges faced in conducting appropriate experimental designs and showing how the experimental accounting research can be problematic from an epistemological point of view, aiming to promote an interparadigmatic debate to arouse greater awareness on the subject and more robust consideration of such issues by future researchers.

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

    Directory of Open Access Journals (Sweden)

    Carlos Augusto Pacheco Pereira

    2016-03-01

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

  18. Accounting outsourcing

    OpenAIRE

    Linhartová, Lucie

    2012-01-01

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

  19. 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…

  20. 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.

  1. Self- and Peer-Assessment: Evidence from the Accounting and Finance Discipline

    Science.gov (United States)

    Hassan, Omaima A. G.; Fox, Alison; Hannah, Gwen

    2014-01-01

    Self- and peer-assessment of student work is an area that is under-researched in the accounting education literature, although the subject area of study seems to influence the results obtained in prior studies. The current study contributes to the literature by examining the accuracy and construct validity of self- and peer-assessment by…

  2. Perception of faces in schizophrenia: Subjective (self-report) vs. objective (psychophysics) assessments.

    Science.gov (United States)

    Chen, Yue; Ekstrom, Tor

    2016-05-01

    Face perception impairment in schizophrenia has been demonstrated, mostly through experimental studies. How this laboratory-defined behavioral impairment is associated with patients' perceptual experience of various faces in everyday life is however unclear. This question is important because a first-person account of face perception has direct consequences on social functioning of patients. In this study, we adapted and administered a self-reported questionnaire on narrative perceptual experience of faces along with psychophysical assessments of face perception in schizophrenia. The self-reported questionnaire includes six rating items of face-related functioning in everyday life, providing a subjective measure of face perception. The psychophysical assessment determines perceptual threshold for discriminating different facial identities, providing an objective measure of face perception. Compared to controls (n = 25), patients (n = 35) showed significantly lower scores (worse performance) in the subjective assessment and significantly higher thresholds (worse performance) in the objective assessment. The subjective and objective face perception assessments were moderately correlated in controls but not in patients. The subjective face perception assessments were significantly correlated with measurements of a social cognitive ability (Theory of Mind), again in controls but not in patients. These results suggest that in schizophrenia the quality of face-related functioning in everyday life is degraded and the role that basic face discrimination capacity plays in face-related everyday functioning is disrupted. Copyright © 2016 Elsevier Ltd. All rights reserved.

  3. Correspondence Analysis-Theory and Application in Management Accounting Research

    Science.gov (United States)

    Duller, Christine

    2010-09-01

    Correspondence analysis is an explanatory data analytic technique and is used to identify systematic relations between categorical variables. It is related to principal component analysis and the results provide information on the structure of categorical variables similar to the results given by a principal component analysis in case of metric variables. Classical correspondence analysis is designed two-dimensional, whereas multiple correspondence analysis is an extension to more than two variables. After an introductory overview of the idea and the implementation in standard software packages (PASW, SAS, R) an example in recent research is presented, which deals with strategic management accounting in family and non-family enterprises in Austria, where 70% to 80% of all enterprises can be classified as family firms. Although there is a growing body of literature focusing on various management issues in family firms, so far the state of the art of strategic management accounting in family firms is an empirically under-researched subject. In relevant literature only the (empirically untested) hypothesis can be found, that family firms tend to have less formalized management accounting systems than non-family enterprises. Creating a correspondence analysis will help to identify the underlying structure, which is responsible for differences in strategic management accounting.

  4. A national accounts satellite for human capital and education

    OpenAIRE

    Bos, Frits

    2011-01-01

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

  5. Application of a predictive Bayesian model to environmental accounting.

    Science.gov (United States)

    Anex, R P; Englehardt, J D

    2001-03-30

    Environmental accounting techniques are intended to capture important environmental costs and benefits that are often overlooked in standard accounting practices. Environmental accounting methods themselves often ignore or inadequately represent large but highly uncertain environmental costs and costs conditioned by specific prior events. Use of a predictive Bayesian model is demonstrated for the assessment of such highly uncertain environmental and contingent costs. The predictive Bayesian approach presented generates probability distributions for the quantity of interest (rather than parameters thereof). A spreadsheet implementation of a previously proposed predictive Bayesian model, extended to represent contingent costs, is described and used to evaluate whether a firm should undertake an accelerated phase-out of its PCB containing transformers. Variability and uncertainty (due to lack of information) in transformer accident frequency and severity are assessed simultaneously using a combination of historical accident data, engineering model-based cost estimates, and subjective judgement. Model results are compared using several different risk measures. Use of the model for incorporation of environmental risk management into a company's overall risk management strategy is discussed.

  6. Approaches to greenhouse gas accounting methods for biomass carbon

    International Nuclear Information System (INIS)

    Downie, Adriana; Lau, David; Cowie, Annette; Munroe, Paul

    2014-01-01

    This investigation examines different approaches for the GHG flux accounting of activities within a tight boundary of biomass C cycling, with scope limited to exclude all other aspects of the lifecycle. Alternative approaches are examined that a) account for all emissions including biogenic CO 2 cycling – the biogenic method; b) account for the quantity of C that is moved to and maintained in the non-atmospheric pool – the stock method; and c) assume that the net balance of C taken up by biomass is neutral over the short-term and hence there is no requirement to include this C in the calculation – the simplified method. This investigation demonstrates the inaccuracies in both emissions forecasting and abatement calculations that result from the use of the simplified method, which is commonly accepted for use. It has been found that the stock method is the most accurate and appropriate approach for use in calculating GHG inventories, however short-comings of this approach emerge when applied to abatement projects, as it does not account for the increase in biogenic CO 2 emissions that are generated when non-CO 2 GHG emissions in the business-as-usual case are offset. Therefore the biogenic method or a modified version of the stock method should be used to accurately estimate GHG emissions abatement achieved by a project. This investigation uses both the derivation of methodology equations from first principles and worked examples to explore the fundamental differences in the alternative approaches. Examples are developed for three project scenarios including; landfill, combustion and slow-pyrolysis (biochar) of biomass. -- Highlights: • Different approaches can be taken to account for the GHG emissions from biomass. • Simplification of GHG accounting methods is useful, however, can lead to inaccuracies. • Approaches used currently are often inadequate for practises that store carbon. • Accounting methods for emissions forecasting can be inadequate for

  7. 47 CFR 36.181 - Material and supplies-Account 1220.

    Science.gov (United States)

    2010-10-01

    ... JURISDICTIONAL SEPARATIONS PROCEDURES; STANDARD PROCEDURES FOR SEPARATING TELECOMMUNICATIONS PROPERTY COSTS... Material and Supplies and Cash Working Capital § 36.181 Material and supplies—Account 1220. (a) The amount included in Account 1220 is apportioned among the operations on the basis of the apportionment of the cost...

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

    Institute of Scientific and Technical Information of China (English)

    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 points out that application and accounting principles of the two kinds of accounting systems are different.The differences and similarities of the five accounting elements are analyzed including property,liabilities,rights of owners,costs and profits and losses,as well as the reasons of the differences and similarities.Results show that both of the two accounting systems reflect the principles of simplification and clarification.The village collective accounting system works in rural village committee,which acts the administrative duties,the features of concerted benefits of it is showed.While the accounting system of farmers’ cooperatives is based on the village collective accounting system and combines the norms of accounting system of enterprises,so the system represents the demands of collaboration and profit-making.

  9. Subjective Cognitive Complaints and Functional Disability in Patients With Borderline Personality Disorder and Their Nonaffected First-Degree Relatives

    Science.gov (United States)

    Ruocco, Anthony C; Lam, Jaeger; McMain, Shelley F

    2014-01-01

    Objective: To examine the contributions of subjective cognitive complaints to functional disability in patients with borderline personality disorder (BPD) and their nonaffected relatives. Method: Patients with BPD (n = 26), their first-degree biological relatives (n = 17), and nonpsychiatric control subjects (n = 31) completed a self-report measure of cognitive difficulties and rated the severity of their functional disability on the World Health Organization Disability Assessment Schedule 2.0. Results: After accounting for group differences in age and severity of depressive symptoms, patients and relatives endorsed more inattention and memory problems than control subjects. Whereas probands reported greater disability than relatives and control subjects across all functional domains, relatives described more difficulties than control subjects in managing multiple life activities, including domestic activities and occupational and academic functioning, and participating in society. For both probands and relatives, inattention and memory problems were linked primarily to difficulties with life activities, independent of depression and other comorbid psychiatric disorders. Conclusions: Problems with inattention and forgetfulness may lead to difficulties carrying out activities of daily living and occupational or academic problems in patients with BPD, as well as their nonaffected first-degree relatives. PMID:25007408

  10. Accounting for multiple births in randomised trials: a systematic review.

    Science.gov (United States)

    Yelland, Lisa Nicole; Sullivan, Thomas Richard; Makrides, Maria

    2015-03-01

    Multiple births are an important subgroup to consider in trials aimed at reducing preterm birth or its consequences. Including multiples results in a unique mixture of independent and clustered data, which has implications for the design, analysis and reporting of the trial. We aimed to determine how multiple births were taken into account in the design and analysis of recent trials involving preterm infants, and whether key information relevant to multiple births was reported. We conducted a systematic review of multicentre randomised trials involving preterm infants published between 2008 and 2013. Information relevant to multiple births was extracted. Of the 56 trials included in the review, 6 (11%) excluded multiples and 24 (43%) failed to indicate whether multiples were included. Among the 26 trials that reported multiples were included, only one (4%) accounted for clustering in the sample size calculations and eight (31%) took the clustering into account in the analysis of the primary outcome. Of the 20 trials that randomised infants, 12 (60%) failed to report how infants from the same birth were randomised. Information on multiple births is often poorly reported in trials involving preterm infants, and clustering due to multiple births is rarely taken into account. Since ignoring clustering could result in inappropriate recommendations for clinical practice, clustering should be taken into account in the design and analysis of future neonatal and perinatal trials including infants from a multiple birth. Published by the BMJ Publishing Group Limited. For permission to use (where not already granted under a licence) please go to http://group.bmj.com/group/rights-licensing/permissions.

  11. INTEGRATION OF GREEN ACCOUNTING INTO ROMANIAN ACCOUNTING SYSTEM

    Directory of Open Access Journals (Sweden)

    Mihaela Ungureanu

    2012-03-01

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

  12. Local Area Network Material Accounting System (LANMAS) Functions and Features Overview

    International Nuclear Information System (INIS)

    Robichaux, J.J.

    1998-07-01

    The Local Area Network Material Accounting System (LANMAS) application is a standardized approach to comply with the DOE Order 5633.3B, control and Accountability of Nuclear Material, material accounting requirements. This paper provides a general overview of the functions and features included in the LANMAS application

  13. Social Representations of Accounting in Facebook Communities

    OpenAIRE

    Ivan Canan; Isabela Augusta Andrade Souza; Kelly Cristina Pereira de Oliveira

    2017-01-01

    This paper deals with the social representations of accounting that emerge from the contents shared by users of the social network Facebook. The sample studied includes the ten most popular communities organized around accounting, and their last fifty posts. The messages were coded and categorized using the content analysis methodology as well as platform social interaction data such as likes, comments and shares were used to assess the popularity of content / contexts and message formats. Th...

  14. Accounting for business combinations: (Un)desirable uniformity?

    OpenAIRE

    Ribeiro, Humberto; Crowther, David

    2005-01-01

    For many years, two methods existed alongside each other in the USA to account for business combinations: the pooling of interests method, applied to operations, such as mergers, that met all the conditions as stated at APB Opinion No. 16; and the purchase method for all other combinations. This dual accounting status was also widespread through many other countries, although some included substantial GAAP differences (e.g. USA versus UK) or applied restrictions to the application of those me...

  15. Assessing the Success of a Discipline-Based Communication Skills Development and Enhancement Program in a Graduate Accounting Course

    Science.gov (United States)

    Barratt, Catherine; Hanlon, Dean; Rankin, Michaela

    2011-01-01

    In this paper we present results of the impact diagnostic testing and associated context-specific workshops have on students' written communication skills in a graduate-level accounting course. We find that students who undertook diagnostic testing performed better in their first semester accounting subject. This improvement is positively…

  16. 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.

  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. Optimised and balanced structural and system reliability of offshore wind turbines. An account

    Energy Technology Data Exchange (ETDEWEB)

    Tarp-Johansen, N.J.; Kozine, I. (Risoe National Lab., DTU, Roskilde, (DK)); Rademarkers, L. (Netherlands Energy Research Foundation (NL)); Dalsgaard Soerensen, J. (Aalborg Univ. (DK)) Ronold, K. (Det Norske Veritas (DK))

    2005-04-15

    This report gives the results of the research project 'Optimised and Uniform Safety and Reliability of Offshore Wind Turbines (an account)'. The main subject of the project has been the account of the state-of-the art of knowledge about, and/or attempts to, harmonisation of the structural reliability of wind turbines, on the one hand, and the reliability of the wind turbine's control/safety system, on the other hand. Within the project some research pointing ahead has also been conducted. (au)

  19. 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.

  20. Sex Differences in Motivational Traits and Ethical Decision Making among Graduating Accounting Majors

    Science.gov (United States)

    Doty, Ed; Tomkiewicz, Joe; Bass, Kenneth

    2005-01-01

    This study is an empirical examination of possible differences between female and male accounting majors' managerial motivational traits, perceptions of ethical issues, ethical judgments, and ethical behavioral intentions regarding ethically equivocal business situations. Subjects were presented with two scales to measure their motivational…

  1. Psychological Profiles Of Accountants And Accounting Majors: An Asian Study

    OpenAIRE

    Raymond M. Landry Jr.

    2011-01-01

    Globalisation makes it inevitable for accounting professionals with diverse personalities to work under one roof. Such differences in behavioral patterns (Type A or Type B) impact performance in good and bad ways. This paper examines the psychological profile of Asian accounting professionals and accounting students using Type A or Type B behavior classifications. Examination of accounting professionals shows that Type B is the most common behavior among all professionals sampled and contrary...

  2. Context Influences on the Subjective Experience of Aging: The Impact of Culture and Domains of Functioning.

    Science.gov (United States)

    O'Brien, Erica L; Hess, Thomas M; Kornadt, Anna E; Rothermund, Klaus; Fung, Helene; Voss, Peggy

    2017-08-01

    Attitudes about aging influence how people feel about their aging and affect psychological and health outcomes in later life. Given cross-cultural variability in such attitudes, the subjective experience of aging (e.g., subjective age [SA]) may also vary, potentially accounting for culture-specific patterns of aging-related outcomes. Our study explored cultural variation in SA and its determinants. American (N = 569), Chinese (N = 492), and German (N = 827) adults aged 30-95 years completed a questionnaire that included instruments measuring basic demographic information, SA, beliefs about thresholds of old age, control over life changes, and age dependency of changes in eight different life domains (i.e., family, work). Analyses revealed consistency across cultures in the domain-specificity of SA, but differences in the amount of shared variance across domains (e.g., Chinese adults exhibited greater homogeneity across domains than did Americans and Germans). Cultural differences were also observed in levels of SA in some domains, which were attenuated by domain-specific beliefs (e.g., control). Interestingly, beliefs about aging accounted for more cultural variation in SA than did sociodemographic factors (e.g., education). Our results demonstrate that subjective perceptions of aging and everyday functioning may be best understood from a perspective focused on context (i.e., culture, life domain). Given its important relation to functioning, examination of cross-cultural differences in the subjective experience of aging may highlight factors that determine variations in aging-related outcomes that then could serve as targets of culture-specific interventions promoting well-being in later life. © The Author 2017. Published by Oxford University Press on behalf of The Gerontological Society of America. All rights reserved. For permissions, please e-mail: journals.permissions@oup.com.

  3. 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.)

  4. 18 CFR 367.2150 - Account 215, Appropriated retained earnings.

    Science.gov (United States)

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 215, Appropriated retained earnings. 367.2150 Section 367.2150 Conservation of Power and Water Resources FEDERAL... retained earnings. This account must include the amount of retained earnings that has been appropriated or...

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

    Directory of Open Access Journals (Sweden)

    Nurul Hasanah Uswati Dewi

    2016-03-01

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

  6. 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...

  7. 48 CFR 9904.406 - Cost accounting standard-cost accounting period.

    Science.gov (United States)

    2010-10-01

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

  8. The method of adaptation under the parameters of the subject of the information interaction

    Directory of Open Access Journals (Sweden)

    Инесса Анатольевна Воробьёва

    2014-12-01

    Full Text Available To ensure the effectiveness of settings (adaptation created software and hardware on the particular subject of the method was developed for adaptation under the parameters of the subject of information interaction in the form of a set of operations to build a network dialog procedures on the basis of accounting for entry-level qualification of the subject, assessment of the current level of skills and operational restructuring of the network in accordance with the assessment of his level.

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

    NARCIS (Netherlands)

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

    2010-01-01

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

  10. A Social Accountable Model for Medical Education System in Iran: A Grounded-Theory

    Directory of Open Access Journals (Sweden)

    Mohammadreza Abdolmaleki

    2017-10-01

    Full Text Available Social accountability has been increasingly discussed over the past three decades in various fields providing service to the community and has been expressed as a goal for various areas. In medical education system, like other social accountability areas, it is considered as one of the main objectives globally. The aim of this study was to seek a social accountability theory in the medical education system that is capable of identifying all the standards, norms, and conditions within the country related to the study subject and recognize their relationship. In this study, a total of eight experts in the field of social accountability in medical education system with executive or study experience were interviewedpersonally. After analysis of interviews, 379 codes, 59 secondary categories, 16 subcategories, and 9 main categories were obtained. The resulting data was collected and analyzed at three levels of open coding, axial coding, and selective coding in the form of grounded theory study of “Accountability model of medical education in Iran”, which can be used in education system’s policies and planning for social accountability, given that almost all effective components of social accountability in highereducation health system with causal and facilitator associations were determined.Keywords: SOCIAL ACCOUNTABILITY, COMMUNITY–ORIENTED MEDICINE, COMMUNITY MEDICINE, EDUCATION SYSTEM, GROUNDED THEORY

  11. Hygienic characteristic of working conditions and use of some evaluation methods of health of persons subjected to concomitant effect of industrial factors

    International Nuclear Information System (INIS)

    Karpov, V.B.

    1987-01-01

    To study peculiarities of hygienic-occupational effect of low-dose irradiation a comparative evaluation of working conditions and health of persons occupied in exhausting and testing of electron-beam tubes is carried out. Evaluation was based on results of 5-year prophylactic medical examinations and with due account of physiological, hematological and some other factors. To study general condition of people a modernized Dembo-Rubinstein test and specially developed questionnaire of health self-evaluation is used. Along with helth self-evaluation Dembo-Rubinstein test includes helth self- evaluation accounting public complaints. The given investigation methods demonstrated its sufficient informativity and applicabi lity for evaluation of health of persons subjected to concomitan t effect of industrial factors

  12. 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.

  13. Negotiating constructions of success and failure: women in mid-life and formations of subject, subjectivity and identity

    OpenAIRE

    McAvoy, Jean

    2009-01-01

    This thesis explores constructions of success and failure for women in mid-life in Britain in the early 21st century. It takes a discursive approach to social psychology, understanding language as social action constituting subjects and subjectivity. Data from 20 interviews, including 4 conducted with women in pairs, supported by loosely structured questionnaires and a collection of photographs of women including celebrities and unknown women, were used to generate talk of selves and others. ...

  14. A subjective utilitarian theory of moral judgment.

    Science.gov (United States)

    Cohen, Dale J; Ahn, Minwoo

    2016-10-01

    Current theories hypothesize that moral judgments are difficult because rational and emotional decision processes compete. We present a fundamentally different theory of moral judgment: the Subjective Utilitarian Theory of moral judgment. The Subjective Utilitarian Theory posits that people try to identify and save the competing item with the greatest "personal value." Moral judgments become difficult only when the competing items have similar personal values. In Experiment 1, we estimate the personal values of 104 items. In Experiments 2-5, we show that the distributional overlaps of the estimated personal values account for over 90% of the variance in reaction times (RTs) and response choices in a moral judgment task. Our model fundamentally restructures our understanding of moral judgments from a competition between decision processes to a competition between similarly valued items. (PsycINFO Database Record (c) 2016 APA, all rights reserved).

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

    Directory of Open Access Journals (Sweden)

    Tianhong Chen

    2014-08-01

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

  16. 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".

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

    Science.gov (United States)

    Buckhaults, Jessica; Fisher, Diane

    2011-01-01

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

  18. Protecting the Accounting Information in the Conditions of Outsourcing with Use of the Information-Computer Technologies

    Directory of Open Access Journals (Sweden)

    Liakhovych Halyna І.

    2017-12-01

    Full Text Available The article is aimed at disclosing measures of protection of accounting information in the conditions of outsourcing, using modern information-computer technologies. On the basis of processing of scientific works, the approaches to development of system of protection of the accounting information were generalized, measures of protection were grouped by users of data with definition of subjects of provision in the conditions of outsourcing. Special attention is paid to the characterization and content of internal organizational measures of protection of accounting information (normative, personnel, structural. The complex of measures on protection of the information of accountance for large and small-size enterprises has been defined. The prospect of further research is the issue of information risk management in accounting outsourcing.

  19. AccountAbility 1000: a new social standard for building sustainability

    NARCIS (Netherlands)

    Beckett, R.; Jonker, J.

    2002-01-01

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

  20. ACCOUNTING AS BRANCH OF KNOWLEDGE: SCIENCE, TECHNOLOGY AND PRACTICE

    OpenAIRE

    Farias, Manoel Raimundo Santana; Martins, Gilberto de Andrade

    2015-01-01

    The aim of this study was to characterize the accounting as branch of knowledge in three different fields: science, technology and practice. Through theoretical essay, we was argued that, although distinct, these fields interact, in that, as epistemology that justified the analysis here undertaken, the practical activities may be technology subject matter and that to be effective if based on one or more sciences. The difference between science and technology is given by the nature of knowledg...

  1. Strengthening accountability to citizens on gender and health.

    Science.gov (United States)

    Murthy, R K

    2008-01-01

    Accountability refers to the processes by which those with power in the health sector engage with, and are answerable to, those who make demands on it, and enforce disciplinary action on those in the health sector who do not perform effectively. This paper reviews the practice of accountability to citizens on gender and health, assesses gaps, and recommends strategies. Four kinds of accountability mechanisms have been used by citizens to press for accountability on gender and health. These include international human rights instruments, legislation, governance structures, and other tools, some of which are relevant to all public sector services, some to the health sector alone, some to gender issues alone, and some to gender-specific health concerns of women. However, there are few instances wherein private health sector and donors have been held accountable. Rarely have accountability processes reduced gender inequalities in health, or addressed 'low priority' gender-specific health needs of women. Accountability with respect to implementation and to marginalized groups has remained weak. This paper recommends that: (1) the four kinds of accountability mechanisms be extended to the private health sector and donors; (2) health accountability mechanisms be engendered, and gender accountability mechanisms be made health-specific; (3) resources be earmarked to enable government to respond to gender-specific health demands; (4) mechanisms for enforcement of such policies be improved; and (5) democratic spaces and participation of marginalized groups be strengthened.

  2. 77 FR 202 - Federal Acquisition Regulation; Updated Financial Accounting Standards Board Accounting References

    Science.gov (United States)

    2012-01-03

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

  3. Techniques Applied for Accounting of Revenues with Deferred Payments

    Directory of Open Access Journals (Sweden)

    Traian Cristin Nicolae

    2016-01-01

    Full Text Available In accounting of the entities it is not always clear difference between income and gains. Gainsarising from transactions that are associated with the operations that are not ordinary and thatcan sometimes be significant. For example, the headquarters of a company in wich it operates canbe sold later to realize a profit from the sale. An investment company can own because they cangenerate revenue through sales. When properties are sold, the resulting gain will be included in thetotal turnover. Such a society will include properties held in current assets category. Normally,other business records and property and property held any gain from their sale will be reflected inan account that is not part of the turnover. The paper describes specific aspects of accounting ofrevenues from sales with deferred payments.

  4. 36 CFR 1202.66 - How does NARA keep account of disclosures?

    Science.gov (United States)

    2010-07-01

    ...(a) and (b)), NARA keeps an accurate accounting of each disclosure and retains it for 5 years after the disclosure or for the life of the record, whichever is longer. The accounting includes the: (1... or agency to which the disclosure is made. (b) The system manager also maintains with the accounting...

  5. THE FACTORS INFLUENCING COLLEGE STUDENTS’ CHOICE OF ELECTIVE SUBJECTS

    Directory of Open Access Journals (Sweden)

    Kolářová Eva

    2017-12-01

    Full Text Available The rate of employment of any country is affected not just by the business cycle, but also by the education level of population. People between 20 and 34 years old represent the first generation of grown-ups in the world of on-line technologies; more than half of them expect to work long after reaching the age of 65. The Faculty of Management and Economics of Tomas Bata University in Zlín is an educational and research institution providing modern environment and dynamic atmosphere to its students. One of the practical subjects for which the student can opt is called Accounting and Tax Office. In the course of the study, the students build their profiles and clarify their idea of their future occupation. This research examined the graduates’ views of the subject Accounting and Tax Office, whether after graduating from this course, they are better prepared for practice and if it increases their competitiveness in the labour market. The research also dealt with issues related to the ability to work in a large team, using their own creativity and responsibility for their work. Several statistical procedures have been used. The normal distribution was tested by the Kolmogorov-Smirnov test, but as the file is on the edge of number of 50, a Shapiro-Wilk test was executed to test whether the data come from a normal distribution. The results show that training based on practical situations from real life sufficiently prepares students for the upcoming practice and independent activities of the tax and accounting advisor.

  6. 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.

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

    Science.gov (United States)

    Grimaldi, P L; Bertko, J M

    1989-07-01

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

  8. Improving Local Government Accountability for Poor and ...

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

    Examples in Uganda include: -citizen scorecards -public media campaigns ... Social accountability actions are often uncoordinated and can be seen as "going ... Birth registration is the basis for advancing gender equality and children's rights.

  9. Accounting Applications---Introduction

    OpenAIRE

    Joshua Ronen

    1980-01-01

    Introduction to special issue on accounting applications. By publishing these papers together in one issue of Management Science we wish to accomplish the dual purpose of exposing management scientists to the application of their discipline to important accounting problems and of allowing management scientists and accountants to interact in areas of research and problem-solving, thus stimulating the interest of readers who are concerned with the problems of accounting.

  10. 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,...

  11. The relationship between bioclimatic thermal stress and subjective thermal sensation in pedestrian spaces

    Science.gov (United States)

    Pearlmutter, David; Jiao, Dixin; Garb, Yaakov

    2014-12-01

    Outdoor thermal comfort has important implications for urban planning and energy consumption in the built environment. To better understand the relation of subjective thermal experience to bioclimatic thermal stress in such contexts, this study compares micrometeorological and perceptual data from urban spaces in the hot-arid Negev region of Israel. Pedestrians reported on their thermal sensation in these spaces, whereas radiation and convection-related data were used to compute the Index of Thermal Stress (ITS) and physiologically equivalent temperature (PET). The former is a straightforward characterization of energy exchanges between the human body and its surroundings, without any conversion to an "equivalent temperature." Although the relation of ITS to subjective thermal sensation has been analyzed in the past under controlled indoor conditions, this paper offers the first analysis of this relation in an outdoor setting. ITS alone can account for nearly 60 % of the variance in pedestrians' thermal sensation under outdoor conditions, somewhat more than PET. A series of regressions with individual contextual variables and ITS identified those factors which accounted for additional variance in thermal sensation, whereas multivariate analyses indicated the considerable predictive power ( R-square = 0.74) of models including multiple contextual variables in addition to ITS. Our findings indicate that pedestrians experiencing variable outdoor conditions have a greater tolerance for incremental changes in thermal stress than has been shown previously under controlled indoor conditions, with a tapering of responses at high values of ITS. However, the thresholds of ITS corresponding to thermal "neutrality" and thermal "acceptability" are quite consistent regardless of context.

  12. Subject-Verb Agreement in Children and Adults: Serial or Hierarchical Processing?

    Science.gov (United States)

    Negro, Isabelle; Chanquoy, Lucile; Fayol, Michel; Louis-Sidney, Maryse

    2005-01-01

    Two processes, serial and hierarchical, are generally opposed to account for grammatical encoding in language production. In a developmental perspective, the question addressed here is whether the subject-verb agreement during writing is computed serially, once the words are linearly ordered in the sentence, or hierarchically, as soon as the…

  13. THE STOCKS ACCOUNTING EVALUATION AND ESTIMATION INFLUENCE ON THE ENTITY PERFORMANCE

    Directory of Open Access Journals (Sweden)

    TULVINSCHI MIHAELA

    2015-12-01

    Full Text Available Improving the performance of a company involves an operative and accurate measurement of the efforts and effects, the efficient use of the company resources and also identifying ways to reduce consumption, a category in which stocks occupy a significant position. The purpose of this article is to demonstrate that the accounting information on stocks can not rely only on the accuracy assessment of past and current events, but must take into account estimations of future events, even if these involve uncertainty and risk taking. Different methods for evaluating stocks at the exit of the entity lead to different results but does not affect the entity performance. Opposed to the evaluation, when we speak about the accounting estimation, there is a significant freedom of action when choosing methods. The economic entity is always in the present, and for this reason it must take into consideration both the evaluation accuracy and the accounting estimations uncertainty. Estimating the net achievable value is influenced by the purpose for which the inventory is held. Accounting estimations are influenced by the judgment which is sometimes subjected to inherent bias, but this bias should not turn into a form of manipulating the entity's performance.

  14. 41 CFR 105-64.503 - What is an accounting of disclosures?

    Science.gov (United States)

    2010-07-01

    ... Administration 64-GSA PRIVACY ACT RULES 64.5-Disclosure of Records § 105-64.503 What is an accounting of... of the record, whichever is longer. The accounting of disclosure information includes the name of the... 41 Public Contracts and Property Management 3 2010-07-01 2010-07-01 false What is an accounting of...

  15. 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.…

  16. Sources of variability of resting cerebral blood flow in healthy subjects

    DEFF Research Database (Denmark)

    Henriksen, Otto Mølby; Kruuse, Christina Rostrup; Olesen, Jes

    2013-01-01

    Measurements of cerebral blood flow (CBF) show large variability among healthy subjects. The aim of the present study was to investigate the relative effect of established factors influencing CBF on the variability of resting CBF. We retrospectively analyzed spontaneous variability in 430 CBF...... measurements acquired in 152 healthy, young subjects using (133)Xe single-photon emission computed tomography. Cerebral blood flow was correlated positively with both end-tidal expiratory PCO2 (PETCO2) and female gender and inversely with hematocrit (Hct). Between- and within-subject CO2 reactivity...... when Hct was also accounted for. The present study confirms large between-subject variability in CBF measurements and that gender, Hct, and PETCO2 explain only a small part of this variability. This implies that a large fraction of CBF variability may be due to unknown factors such as differences...

  17. 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.

  18. The impact of methamphetamine use on subjective well-being in an Internet survey: preliminary findings.

    Science.gov (United States)

    Looby, Alison; Earleywine, Mitch

    2007-04-01

    Methamphetamine is one of the most widely used stimulants worldwide. Common reasons for use of the drug include efforts to improve or enhance one's life and to uplift one's mood. Nevertheless, acute effects of the drug lead to temporary improvements in mood followed by negative affect. The purpose of the present study was to expand on the current literature and examine other aspects of mood and satisfaction with life in methamphetamine users. Over 6000 adults completed an Internet survey and reported on depression, apathy, satisfaction with life, happiness, and subjective well-being, in addition to measures of methamphetamine use. We compared those who had used methamphetamine at least once within the past year (N = 610) to those who had never used (N = 6063). Methamphetamine use accounted for significant variance in depression, apathy, satisfaction with life, happiness, and subjective well-being even when alcohol and other drugs served as covariates. Methamphetamine use may decrease one's subjective well-being instead of enhancing it, which is contradictory to the perceptions of many users. Increasing awareness about methamphetamine's negative impact on mood and life satisfaction might help decrease prevalence of the drug's use and associated troubles. Copyright 2007 John Wiley & Sons, Ltd.

  19. On the concepts of inwardness and subjectivity in Shakespeare's work

    Directory of Open Access Journals (Sweden)

    Carlos Roberto Ludwig

    2016-12-01

    Full Text Available This essay aims at discussing the concepts of subjectivity and inwardness in Early Renaissance. The issue discussed in this research is to take into account that both concepts are interchangeable, since they represent distinct notions of the similar phenomenon: the inner space of sensations, emotions, feelings, and identity. The concept of identity was associated to the perception of an inner space of the subject in the 16th and 17th centuries. It was always compared and defined parting from the notion of physical and gestural appearances, whose discursive forms were always based on the perceptive movement from the outward to the inward space of the subject. On the other hand, subjectivity is a modern concept which emerges from the 19th onward whose discursive forms part form the inner space of the subject, without taking into consideration the physical and gestural appearances. This research is bibliographic and uses some examples from the dramaturg William Shakespeare. As it was observed, the concepts of subjectivity and inwardness are not synonyms, once they part from distinct philosophic and psychologic perspectives, besides that they are still perceive until our times.

  20. 18 CFR 367.4040 - Account 404, Amortization of limited-term property.

    Science.gov (United States)

    2010-04-01

    ... COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED... applicable to amounts included in the service company property accounts for limited-term franchises, licenses...