WorldWideScience

Sample records for integrated economic accounts

  1. Integrated economic and environmental accounts for forestry in France. Part I

    International Nuclear Information System (INIS)

    Montagne, Claire; Niedzwiedz, Alexandra

    2010-01-01

    Integrated economic and environmental accounting allows for a comprehensive description of stocks and flows for the forest and forest-related sector. Forest accounts take into consideration both surface area and standing timber of the forest (forest balance). They integrate goods and services produced by the industries (supply-use tables) and measure the carbon stored by the entire forestry ecosystem (carbon balance). This set of data is available in physical and monetary terms. The harmonization and periodicity of these tables on a European scale contribute to better monitoring of resources and activities. It is an excellent tool for structuring information used in analysing and assessing public and private policies. The methodology for these forest accounts under the European standard (Eurostat) together with the main results for the 2000- 2006 period are detailed in a full report (Niedzwiedz and Montagne, 2009). (authors)

  2. When accounting was economics

    Directory of Open Access Journals (Sweden)

    Mieczysław Dobija

    2015-04-01

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

  3. Integrated economics

    International Nuclear Information System (INIS)

    Bratton, T.J.

    1992-01-01

    This article offers ideas for evaluating integrated solid waste management systems through the use of a conceptual cost overview. The topics of the article include the integrated solid waste management system; making assumptions about community characteristics, waste generation rates, waste collection responsibility, integrated system components, sizing and economic life of system facilities, system implementation schedule, facility ownership, and system administration; integrated system costs; integrated system revenues; system financing; cost projections; and making decisions

  4. A new and integrated hydro-economic accounting and analytical framework for water resources: a case study for North China.

    Science.gov (United States)

    Guan, Dabo; Hubacek, Klaus

    2008-09-01

    Water is a critical issue in China for a variety of reasons. China is poor of water resources with 2,300 m(3) of per capita availability, which is less than 13 of the world average. This is exacerbated by regional differences; e.g. North China's water availability is only about 271 m(3) of per capita value, which is only 125 of the world's average. Furthermore, pollution contributes to water scarcity and is a major source for diseases, particularly for the poor. The Ministry of Hydrology [1997. China's Regional Water Bullets. Water Resource and Hydro-power Publishing House, Beijing, China] reports that about 65-80% of rivers in North China no longer support any economic activities. Previous studies have emphasized the amount of water withdrawn but rarely take water quality into consideration. The quality of the return flows usually changes; the water quality being lower than the water flows that entered the production process initially. It is especially important to measure the impacts of wastewater to the hydro-ecosystem. Thus, water consumption should not only account for the amount of water inputs but also the amount of water contaminated in the hydro-ecosystem by the discharged wastewater. In this paper we present a new accounting and analytical approach based on economic input-output modelling combined with a mass balanced hydrological model that links interactions in the economic system with interactions in the hydrological system. We thus follow the tradition of integrated economic-ecologic input-output modelling. Our hydro-economic accounting framework and analysis tool allows tracking water consumption on the input side, water pollution leaving the economic system and water flows passing through the hydrological system thus enabling us to deal with water resources of different qualities. Following this method, the results illustrate that North China requires 96% of its annual available water, including both water inputs for the economy and contaminated

  5. Mental Accounting and Economic Behaviour

    NARCIS (Netherlands)

    Antonides, Gerrit; Ranyard, Rob

    2017-01-01

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

  6. Integrated material accountancy system

    International Nuclear Information System (INIS)

    Calabozo, M.; Buiza, A.

    1991-01-01

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

  7. European Economic Integration

    Science.gov (United States)

    Huston, James A.

    1971-01-01

    Recounts the history and problems of European Economic Integration from the first post World War II organization, the OEEC, to the EEC (Common Market) and the EFTA. Suggestions for further reading are included. (JB)

  8. Economic integration in the Americas

    OpenAIRE

    Uitdewilligen, G.

    1997-01-01

    This pioneering study shows that economic integration in the Americas is not simply a matter of removing trade barriers. Economic Integration in the Americas addresses the pervasive effects of economic integration on the economy as a whole.

  9. Accountable Care Organizations and Transaction Cost Economics.

    Science.gov (United States)

    Mick, Stephen S Farnsworth; Shay, Patrick D

    2016-12-01

    Using a Transaction Cost Economics (TCE) approach, this paper explores which organizational forms Accountable Care Organizations (ACOs) may take. A critical question about form is the amount of vertical integration that an ACO may have, a topic central to TCE. We posit that contextual factors outside and inside an ACO will produce variable transaction costs (the non-production costs of care) such that the decision to integrate vertically will derive from a comparison of these external versus internal costs, assuming reasonably rational management abilities. External costs include those arising from environmental uncertainty and complexity, small numbers bargaining, asset specificity, frequency of exchanges, and information "impactedness." Internal costs include those arising from human resource activities including hiring and staffing, training, evaluating (i.e., disciplining, appraising, or promoting), and otherwise administering programs. At the extreme, these different costs may produce either total vertical integration or little to no vertical integration with most ACOs falling in between. This essay demonstrates how TCE can be applied to the ACO organization form issue, explains TCE, considers ACO activity from the TCE perspective, and reflects on research directions that may inform TCE and facilitate ACO development. © The Author(s) 2016.

  10. Business and economic aspects of accounting standardization in Hungary

    OpenAIRE

    Jeno Beke

    2010-01-01

    The goal of this study is to describe and summarize how the accounting standards can promote business decisions and influence economic environment. The unified, standardized accounting information system will lead to new types of analysis and data, furthermore with the possible integration of new indicators from the business management of certain countries. The results of applied regression model support that the greater demand for more informative and conservative accounting earnings due to ...

  11. Accounting - a Normative Representation of Economic Reality?

    Directory of Open Access Journals (Sweden)

    Gianina Roman

    2010-07-01

    Full Text Available Accounting is currently a very dynamic field at international level. Accounting information or its derivatives comprise an important segment of the information conveyed in the economic environment. Therefore, accounting is considered by some authors as the most important information source of a nation. Widening and diversifying the request for information from the scope of financial accounting is generated by modernization and restructuring economy and society development as a whole. In these circumstances, accounting has a very important role. Establishing decision based on a real, pertinent, relevant, timely information system insures a performance administration, management of the current situation, with many phenomena of crisis. Accounting involves the perception of real which is based on a conceptual system, which means that the entire accounting system is based on a set of objectives, postulates, principles, rules and regulations. When different objects are placed in different areas, the differentiation between real and ideal is only formal.

  12. ASEAN: perspectives on economic integration: ASEAN in Asia economic integration

    OpenAIRE

    Shaobang Kang

    2009-01-01

    Asia is one continent which has the most dynamic and the fastest developing economies in the world. But Asia’s economic integration is developing too slowly and stands at the lowest level in the world. Many factors have affected Asia’s economic integration but, in the current global financial and economic crisis, it is necessary to strengthen Asian countries’ cooperation in finance, investment and trade to promote Asia’s economic integration. As the healthiest and most integrated regional org...

  13. Integrated reporting – innovation in accounting paradigms

    Directory of Open Access Journals (Sweden)

    Mirosława Kwiecień

    2016-07-01

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

  14. Economic accounting of water: The Botswana experience

    Science.gov (United States)

    Setlhogile, T.; Arntzen, J.; Pule, O. B.

    2017-08-01

    Water accounts aim to capture the value of water resources and their use within the economy. The accounts complement the National Accounts as the latter's main indicator (GDP) does not reflect changes in natural capital. Botswana developed water accounts for the period 2010/11-2014/15 using the UN's standard System of Environmental Economic Accounting for water (SEEA-water). The article focuses both on the construction of physical flow accounts as well as on the policy implications for development planning and water resource management through the use of policy indicators. It also shows long-term trends in water abstraction and water use efficiency linking the SEEA water accounts with results of earlier (non-SEEA) water accounting projects in Botswana. The water accounts results show that water abstraction and consumption have been largely stable since 2010/11 despite population (1.9% p.a.) and economic growth (around 5% p.a.) likely due to a combination of water sector reforms and drought conditions in south eastern Botswana; the latter led to the drying up of several dams and the imposition of severe water restrictions. While public attention focuses mostly on water service providers, self-providers (mines and the agricultural sector) account for more than 50% of total water abstracted from the environment of water, demonstrating the need to pay more attention to self-providers in IWRM implementation. Water consumption is highest for the agricultural sector (70.2 Mm3) followed by households and mines at 41.2 and 39 Mm3 respectively in 2014/15. In terms of water use efficiency, value added per m3 has increased in time, showing (some) decoupling of water consumption and economic growth. This positive trend needs to be enhanced in the pursuit of economic diversification, which should focus on growth of water-efficient economic sectors. Finally, per capita water consumption has decreased over time; while this may indicate that people conserve water, it may also point

  15. Economic instruments and the environmental accounts

    International Nuclear Information System (INIS)

    Palm, Viveka; Larsson, Maja

    2007-01-01

    The Nordic countries have now had experience with environmental taxes and subsidies as a major component of their environmental policy over an extensive period of time. The Swedish System of Environmental and Economic Accounts (SEEA) include environmental taxes and subsidies as part of the official statistics. This article presents the accounts for taxes and subsidies, linked to the accounts for emissions data by industry. It demonstrates disparities between emissions and environmental taxes, as well as where industries or environmental problems are not regulated. The data show that in Sweden economic instruments are always aimed at particular actors or areas, and are never quite as comprehensive as recommended by economic theory. The environmental taxes are primarily aimed at fossil fuel use and related emissions, and have been mostly applied to the household sector and services sector, while industry often has been given exemptions due to concerns about international competition. The environmentally motivated subsidies are mainly directed to agriculture, fishing and research on renewable resources. A fully developed international data set on taxes and subsidies would provide a sound base for comparing the impact on international competitiveness. Eurostat is promoting the use of environmental accounts data for its member countries by harmonizing methods and engaging in publication of international comparisons. (author)

  16. An Accounting Method for Economic Growth

    OpenAIRE

    Hongchun Zhao

    2012-01-01

    As Chari et al. (2007) indicate, many growth theories explaining frictions in real economies are equivalent to a competitive economy, with some exogenous taxes. Using this idea, I developed an accounting method for identifying fundamental causes of economic growth. A two-sector neoclassical growth model with taxes is used as a prototype economy, and its equilibrium conditions define wedges. These wedges endogenously determine the long run growth rate, which is exogenous and not correlated wit...

  17. 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...

  18. Integrating Systems into Accounting Instruction.

    Science.gov (United States)

    Heatherington, Ralph

    1980-01-01

    By incorporating a discussion of systems into the beginning accounting class, students will have a more accurate picture of business and the role accounting plays in it. Students should understand the purpose of forms, have a basic knowledge of flowcharting principles and symbols, and know how source documents are created. (CT)

  19. Regioinal Economic Integration in Africa ...

    African Journals Online (AJOL)

    Martha_B_H

    At the third stage of economic integration common market is formed whereby, not only trade ..... Despite the long history of regional integration efforts in the continent, the level of ...... This enhances the feelings and thoughts of belongingness to.

  20. Swedish Environmental and Economic Accounts. Physical accounts for energy and emissions to air 1993 and 1995

    International Nuclear Information System (INIS)

    2000-01-01

    This Statistical Report presents results from the physical Swedish Environmental and Economic Accounts for the years 1993 and 1995 according to the classification NACE. The Environmental Economic Accounts constitute an integrated and comprehensive system for environmental and economic statistics. Environmental data are systematically presented together with economic data in a common framework. The system can be used for analyses of various relationships between economy and environment. Data on emissions to air of carbon dioxide, sulphur dioxide, nitrogen oxides, carbon monoxide, methane, nitrous oxide and ammonia are presented for 39 industries, government services and private consumption. The use of energy commodities in monetary and physical terms are also presented for the same sectors. Economic, energy and emission data are also presented in environmental and economic profiles and indicators. Environmental and economic profiles provide an illustration of the relationship between industry, consumption of energy commodities and emission to air. Indicators, that show e.g. emissions (in kg) by value added (in SEK) for economic activities, is another way to illustrate the relation between emissions and economic data

  1. 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.

  2. SOME THEORETICAL ASPECTS OF ECONOMIC INTEGRATION

    Directory of Open Access Journals (Sweden)

    Alem Merdić

    2017-09-01

    Full Text Available One of the basic links of the process of globalization are economic integrations. The aim of this paper is to systematize theoretical achievements and to review the forms, effects and conditions for connecting countries motivated by economic benefits. In addition to the theoretical review of the conceptual definition of economic integration, the focus is on the levels of economic integration from the free-trade zone to the monetary and fiscal union, explaining the specificity of each of the mentioned levels. Considering that the connection between countries always raises the question of the benefits and costs of connection, the special emphasis in this paper is placed on the potential effects for free trade. Finally, the greatest contribution of this paper is the systematization and theoretical review of the theory of optimal currency area and monetary integration, which is especially significant for the European soil, taking into account the already established European Monetary Union

  3. Accounting for Peace and Economic Development in Nigeria, the ...

    African Journals Online (AJOL)

    Accounting for Peace and Economic Development in Nigeria, the Niger-Delta Case. ... roads, efficient communication systems, portable water, employment opportunities, ... Keywords: Accounting for peace; cost of peace keeping; Economic ...

  4. CURRENT ACCOUNT DEFICIT AND ECONOMIC GROWTH IN ARMENIA

    Directory of Open Access Journals (Sweden)

    Arus Tunian

    2015-07-01

    Full Text Available The article is devoted to the study of the problem of economic growth in Armenia. It is identified the nature of the balance of payments of the country, indicating a net debtor position, which leads to inherent deterioration of the international investment position. A small open economy of Armenia moves to a new phase of development, in the frame of the integration processes within the Customs Union and the Eurasian Economic Union of Russia, Belarus and Kazakhstan. One of the main characteristics of the Armenian economy vulnerability remains a negative balance in foreign trade, which continues to grow, despite the export growth. Economic growth is provided, as before, mostly due to the sale of raw materials - non-ferrous metals and metal ores, both in the primary as well as in the previous preprocessing. Estimating the econometric VAR models revealed that the negative current account impacts on GDP growth negatively.

  5. 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.

  6. Integrated Approach to User Account Management

    Science.gov (United States)

    Kesselman, Glenn; Smith, William

    2007-01-01

    IT environments consist of both Windows and other platforms. Providing user account management for this model has become increasingly diffi cult. If Microsoft#s Active Directory could be enhanced to extend a W indows identity for authentication services for Unix, Linux, Java and Macintosh systems, then an integrated approach to user account manag ement could be realized.

  7. Cartel Stability and Economic Integration

    OpenAIRE

    Philipp J. H. Schröder

    2004-01-01

    This paper investigates the effect of economic integration on the ability of firms to maintain a collusive understanding about staying out of each other?s markets. The paper distinguishes among different types of trade costs: ad valorem, unit, fixed. It is shown that for a sufficient reduction of ad valorem trade costs, a cartel supported by collusion on either quantities or prices will be weakened, thus integration is pro-competitive. If integration consists of a reductions in unit (fixed) t...

  8. The Economics of Medicare Accountable Care Organizations

    Science.gov (United States)

    Blackstone, Erwin A.; Fuhr, Joseph P.

    2016-01-01

    Background Accountable care organizations (ACOs) have been created to improve patient care, enhance population health, and reduce costs. Medicare in particular has focused on ACOs as a primary device to improve quality and reduce costs. Objective To examine whether the current Medicare ACOs are likely to be successful. Discussion Patients receiving care in ACOs have little incentive to use low-cost quality providers. Furthermore, the start-up costs of ACOs for providers are high, contributing to the minimal financial success of ACOs. We review issues such as reducing readmissions, palliative care, and the difficulty in coordinating care, which are major cost drivers. There are mixed incentives facing hospital-controlled ACOs, whereas physician-controlled ACOs could play hospitals against each other to obtain high quality and cost reductions. This discussion also considers whether the current structure of ACOs is likely to be successful. Conclusion The question remains whether Medicare ACOs can achieve the Triple Aim of “improving the experience of care, improving the health of populations, and reducing per capita costs of health care.” Care coordination in ACOs and information technology are proving more complicated and expensive to implement than anticipated. Even if ACOs can decrease healthcare costs and increase quality, it is unclear if the current incentives system can achieve these objectives. A better public policy may be to implement a system that encompasses the best practices of successful private integrated systems rather than promoting ACOs. PMID:27066191

  9. ACCOUNTING INFORMATION INTEGRATION TROUGH AN ENTERPRISE PORTAL

    Directory of Open Access Journals (Sweden)

    Gianina RIZESCU

    2014-06-01

    Full Text Available If companies are lacking integrated enterprise software applications, or they simply do not use them on a large scale, accounting departments have to face lots of difficulties, concerning both the inflexibility in achieving good results and the limited possibility of communicating these results. Thus, most times, accounting departments are limited to generating predefined reports provided by a software application and the most they can do is export these reports into Microsoft Excel. Another cause which leads to late obtaining and publishing of accounting information is the lack of data from other departments and their corresponding software applications. That is why, in many enterprises, accounting data becomes irrelevant for the users. The main goal of this article is to show how accounting can benefit from an integrated software solution, namely an enterprise portal.

  10. THE INTERNATIONALISATION OF ACCOUNTING EDUCATION UNDER ECONOMIC GLOBALISATION

    Institute of Scientific and Technical Information of China (English)

    JialinXu

    2004-01-01

    This paper maintains that the trend toward economic globalisation, along with the resulting expectations and call for the internationalisation of accounting systems,are the basis for the concept of internationalizing Chinese accounting education. In fact, such dramatic changes in the economic and business environment have triggered suggestions for major changes in the accounting profession from the eight economic coordination organisations and international accounting bodies, which further reinforces the notion of internationalisation. Our current accounting pedagogy should reform in order to reflect the internationalisation of accounting education.

  11. Economic Integration and Political Disintegration

    OpenAIRE

    Alberto Alesina; Enrico Spolaore; Romain Wacziarg

    1997-01-01

    Trade liberalization and political separatism go hand in hand. In a world of trade restrictions, large countries enjoy economic benefits because political boundaries determine the size of the market. In a world of free trade and global markets even relatively small cultural, linguistic or ethnic groups can benefit from forming small and homogeneous political jurisdictions that trade peacefully and are economically integrated with others. This paper provides a formal model of the relationship ...

  12. 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

  13. Cartel Stability and Economic Integration

    DEFF Research Database (Denmark)

    Schröder, Philipp

    2004-01-01

    This paper investigates the effect of economic integration on the ability of firms to maintain a collusive understanding about staying out of each other's markets. The paper distinguishes among different types of trade costs: ad valorem, unit, fixed. It is shown that for a suffcient reduction of ad...

  14. Cartel Stability and Economic Integration

    DEFF Research Database (Denmark)

    Schröder, Philipp J.H.

    2007-01-01

    This paper revisits the notion that economic integration - modeled as a reduction of trade costs - may be anti-competitive, in the sense that it may reinforce the ability of an international cartel to maintain a collusive understanding about staying out of each other's markets. The paper is novel...

  15. Integrating Career Development into the Accounting Curriculum

    Science.gov (United States)

    Wessels, Susan B.; Sumner, Dana F.

    2014-01-01

    This paper describes a series of integrated career development activities offered in several required courses which are designed to help accounting majors gain a competitive edge in the job market. Supported by a partnership between the School of Business and the Academic and Career Planning Office, the Career Tool Kit program consists of…

  16. [Economic aspects of integrated care].

    Science.gov (United States)

    Lange, A; Braun, S; Greiner, W

    2012-05-01

    For more than 10 years integrated care has been an inherent part of the German healthcare system. The aims of selective contracts are to minimize interface problems between outpatient and inpatient sectors, generalist und specialist care as well as to intensify competition. Despite repeated efforts by the legislator, comprehensive integrated healthcare is still limited to a few flagship projects. This is mainly due to low incentives on the part of both suppliers and customers. Therefore, this article focuses on the economic aspects of integrated care. From a theoretical perspective, integrated care improves efficiency in the healthcare sector by reducing interface problems and asymmetric information as well as by intensifying competition. In practice, however, there are a number of obstacles to implementation. Particularly noteworthy are the financial difficulties in addition to problems regarding sectoral budgeting and the long-term nature of investments. However, the political environment and thus the financial arrangements within the statutory health insurance seem to be more important for further development of integrated care in Germany than the financing issues.

  17. Regional integration, improving women's economic situation, and ...

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

    Regional integration, improving women's economic situation, and ... of the West African Economic and Monetary Union on their economic development, the ... production sectors, and commercialization networks affected by regional trade, the ...

  18. 48 CFR 970.5232-8 - Integrated accounting.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 5 2010-10-01 2010-10-01 false Integrated accounting. 970... for Management and Operating Contracts 970.5232-8 Integrated accounting. As prescribed in 970.3270(b)(2), insert the following clause: Integrated Accounting (DEC 2000) Integrated accounting procedures...

  19. 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.

  20. Business Intelligence Systems Accounting Integration in Romania. a Comparative Analysis

    Directory of Open Access Journals (Sweden)

    Daniela Postolache (Males

    2010-12-01

    Full Text Available Business Intelligence (BI systems have penetrated the Romanian market, providing a real decision support by integrating and synthesizing a large variety of information available in real time, anywhere in the world, including through mobile terminals. This study examines the BI solutions promoted in Romania through Internet sites written in Romanian, in terms of how the accounting information integration is done. Our paper highlights the most used economic and financial indicators and most often selected tools by BI systems developers to assist decisions. The writing bring forward the lack of transparency of the analyzed sites towards of configuration details of economic instruments, which we consider likely to delay the managers from Romania in order to become familiar with BI solutions, and it represent a weakness of this products promotion.

  1. Role and place of integrated accounting in formation of institutional environment: problems of theory and practice

    Directory of Open Access Journals (Sweden)

    Olena Kolumbet

    2015-05-01

    Full Text Available Existing approaches to the construction of integrated accounting system are considered and its role in the system of economic entities is investigated in the articles. Limitations of traditional accounting system are revealed, identified benefits of an integrated accounting system are identified. It is analysed connection of all types of accounting, analysis and control over planning that allow considering them as functions of applied management which are similar in content, objectives and purposes

  2. Skill-based immigration, economic integration, and economic performance

    OpenAIRE

    Aydemir, Abdurrahman

    2014-01-01

    Studies for major immigrant-receiving countries provide evidence on the comparative economic performance of immigrant classes (skill-, kinship-, and humanitarian-based). Developed countries are increasingly competing for high-skilled immigrants, who perform better in the labor market. However, there are serious challenges to their economic integration, which highlights a need for complementary immigration and integration policies.

  3. Institutional economics and economic organisation theory: An integrated approach

    NARCIS (Netherlands)

    Slangen, L.H.G.; Loucks, L.A.; Slangen, A.H.L.

    2008-01-01

    This publication presents one of the first attempts to integrate two emerging bodies of economic research: institutional economics and organizational theory. It begins within the framework of neoclassical economics, and then extends the boundaries of this framework to offer answers to questions that

  4. Institutional economics and economic organisation theory : an integrated approach

    NARCIS (Netherlands)

    Slangen, L.H.G.; Loucks, L.; Slangen, A.H.L.

    2008-01-01

    This publication presents one of the first attempts to integrate two emerging bodies of economic research: institutional economics and organizational theory. It begins within the framework of neoclassical economics, and then extends the boundaries of this framework to offer answers to questions that

  5. Asian Economic Integration Monitor July 2012

    OpenAIRE

    Asian Development Bank (ADB); Asian Development Bank (ADB); Asian Development Bank (ADB); Asian Development Bank (ADB)

    2012-01-01

    The Asian Economic Integration Monitor is a semiannual review of Asia’s regional economic cooperation and integration. It covers 48 regional member countries of the Asian Development Bank. This issue includes a special section—Regional Integration: A Balanced View.

  6. Economic Integration and the Civilizing Commerce Hypothesis

    OpenAIRE

    James E. Anderson

    2005-01-01

    Economic integration lowers one form of trade costs, tariffs, and stimulates changes in other trade costs. This paper offers a model in which integration may raise or lower the important trade cost associated with insecurity. The model can help to explain the varied experience with integration and it points to the usefulness of combining enforcement policy integration with trade policy integration.

  7. From accounting convergence to accounting harmonization under the auspices of economic globalization

    Directory of Open Access Journals (Sweden)

    Ana-Maria Mărculescu

    2012-01-01

    Full Text Available In the current international economic context is urgently needed more than ever a transparency of business information. This situation is caused by the fact that economic decisions are based on accounting information, and knowing the regional and international accounting rules is crucial to have a correct interpretation of the business connections in the world.The misleading barriers between the independent economic systems, local, national and others the same, have had throughout the history significant implications on the economic policies adopted in each of these systems. Liberalization of capital movements and workforce provides the premises of exploitation the existing opportunities (employment, savings, investments, so. in the technological and economic environments but also the fiscal and monetary models.

  8. Economic and environmental efficiency using a social accounting matrix

    International Nuclear Information System (INIS)

    Morilla, Carmen Rodriguez; Diaz-Salazar, Gaspar Llanes; Cardenete, M. Alejandro

    2007-01-01

    This paper aims to show the utility of the so-called Social Accounting Matrix and Environmental Accounts (SAMEA) for economic and environmental efficiency analysis. The article uses the SAMEA for Spain in 2000, applied to water resources and greenhouse gas emissions. This matrix is used as a central core of a multisectorial model of economic and environmental performance, and it calculates the denominated 'domestics SAMEA multipliers' and their decomposition into characteristic, direct, indirect and induced effects. These multipliers show some evaluation of economic and environmental efficiency. Also, we present an application of these multipliers that demonstrates that there is no causal interrelation between those sectors with higher economic backward linkages and those with higher environmental deterioration backward linkages. (author)

  9. Integrating Computer Concepts into Principles of Accounting.

    Science.gov (United States)

    Beck, Henry J.; Parrish, Roy James, Jr.

    A package of instructional materials for an undergraduate principles of accounting course at Danville Community College was developed based upon the following assumptions: (1) the principles of accounting student does not need to be able to write computer programs; (2) computerized accounting concepts should be presented in this course; (3)…

  10. Thoughts on competency integration in accounting education

    NARCIS (Netherlands)

    Lawson, R.A.; Blocher, E.J.; Brewer, P.C.; Morris, J.T.; Stocks, K.D.; Sorensen, J.E.; Stout, D.E.; Wouters, M.J.F.

    2015-01-01

    The paper follows up on Lawson et al. (2014), which reported on the work of a joint task force sponsored by the Management Accounting Section (MAS) of the American Accounting Association (AAA) and the Institute of Management Accountants (IMA) charged with the responsibility of developing curricular

  11. Economic integration in NAFTA and the EU

    DEFF Research Database (Denmark)

    Bislev, Sven

    This te×t critically analyzes the institutions of the EU and NAFTA. It covers both the general problems of building new and integrated markets, and several policy areas that are related to economic integration. The institutions established in both Europe and America are seen as deficient in several...... of the market economies institutions upon the integration process itself depends. This te×t analyzes the institutions of the EU and NAFTA. It covers both the general problems of building new and integrated markets, and several policy areas that are related to economic integration. The institutions established...

  12. Capital gains in economic theory and national accounting

    Directory of Open Access Journals (Sweden)

    J. STEINDL

    1998-12-01

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

  13. Islamic accounting reporting and economic development: Nigerian perspective

    Directory of Open Access Journals (Sweden)

    Ibrahim Alkali

    2016-08-01

    Full Text Available This paper discusses Islamic financial reporting system as practiced in many Islamic states for economic development. The issue of Islamic accounting among scholars provided evidence of economic benefits among the countries that have Islamic financial institutions (IFIs. The IFIs have been reported to be the fastest-growing sector in the world with a greater contribution of the global total bank assets. Although the Muslim population in Nigeria is large, the contribution or participation of Muslim towards IFIs is low compared to other countries like Bahrain, Saudi Arabia, Pakistan, and Syria. Furthermore, the accounting reporting in Nigeria is based on the International Financial Reporting Standards (IFRS for all listed firms in Nigeria, which includes IFIs, even though, IFIs apply dual reporting. Therefore, the need for the mandatory adoption of Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI standards is significant in Nigerian for IFIs to function better. Several countries have made it mandatory for IFIs to adopt AAOIFI instead of IFRS. The need for IFIs firms to report on their accounting system as an alternative to the conventional, will not only enhance transparency, improve reporting disclosures, greater Muslim investors, but will also improve Nigerian stock market. Policy makers, governments, and the regulator should make it mandatory for all IFIs to adopt AAOIFI for financial reporting.

  14. Integrated Facilities Management and Fixed Asset Accounting.

    Science.gov (United States)

    Golz, W. C., Jr.

    1984-01-01

    A record of a school district's assets--land, buildings, machinery, and equipment--can be a useful management tool that meets accounting requirements and provides appropriate information for budgeting, forecasting, and facilities management. (MLF)

  15. Miller Table Company: A Profit Analysis Case Integrating Managerial Accounting, Microeconomics and Marketing

    Science.gov (United States)

    Miller, Louise

    2014-01-01

    This paper describes a unique integrative business case appropriate for use in a managerial accounting course or other business courses related to economics or marketing. The case describes a scenario in which a managerial accountant is assisting in business decisions relating to factors influencing the profitability of a small manufacturing…

  16. Economic Integration, Currency Areas, and Macroeconomic Policy

    OpenAIRE

    Douglas D. Purvis

    1992-01-01

    In this essay I explore the implications of regional economic integration for the currency arrangements appropriate within and between regions. This topic is motivated by the recent rekindling of interest in fixed exchange rates which, in turn, has been due in part to disappointment in the performance of the flexible exchange rate system that has evolved over the past two decades, and in part to the increased regional economic integration that the world economy has witnessed in the past decad...

  17. Redistributive taxation, multinational enterprises, and economic integration

    OpenAIRE

    Haufler, Andreas; Klemm, Alexander; Schjelderup, Guttorm

    2008-01-01

    Increased activity of multinational firms exposes national corporate tax bases to cross-country profit shifting, but also leads to rising profitability of the corporate sector. We incorporate these two effects of economic integration into a simple political economy model where the median voter decides on a redistributive income tax rate. In this setting economic integration may raise or lower the equilibrium tax rate, and it is more likely to raise the tax rate of a low-tax country. The impli...

  18. Career Integration in the Public Accounting Profession

    Science.gov (United States)

    Ras, Gerard J. M.

    2008-01-01

    This paper seeks to solve the labor shortage in the public accounting profession. It examines why people want to become CPAs, the influence of generational differences on career choices and considers methods to attract and retain CPAs that focus on attracting students, work-life balance issues and alternative work arrangements through career…

  19. 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.

  20. Economic and Financial Diagnosis - Fundamental Method in Management Accounting

    Directory of Open Access Journals (Sweden)

    Riana Iren RADU

    2012-11-01

    Full Text Available The purpose of the „financial analysis - financial diagnosis phrase is to characterize in a more relevant and more conservative manner the company situation, in order to develop, based on optimal decisions for the establishment and use of resources” . Analysis of company's financial position at a time, usually at the end of the year, permits to assess the size and development of heritage, and making judgments on how to achieve financial balance. In this paper an analysis is made based on diagnostic key economic and financial indicators, calculated using information from the balance sheet and profit and loss account in the period 2006-2011 to Navrom Company Galati, to can measurable effects of the economic crisis on the company.

  1. Accounting for household heterogeneity in general equilibrium economic growth models

    International Nuclear Information System (INIS)

    Melnikov, N.B.; O'Neill, B.C.; Dalton, M.G.

    2012-01-01

    We describe and evaluate a new method of aggregating heterogeneous households that allows for the representation of changing demographic composition in a multi-sector economic growth model. The method is based on a utility and labor supply calibration that takes into account time variations in demographic characteristics of the population. We test the method using the Population-Environment-Technology (PET) model by comparing energy and emissions projections employing the aggregate representation of households to projections representing different household types explicitly. Results show that the difference between the two approaches in terms of total demand for energy and consumption goods is negligible for a wide range of model parameters. Our approach allows the effects of population aging, urbanization, and other forms of compositional change on energy demand and CO 2 emissions to be estimated and compared in a computationally manageable manner using a representative household under assumptions and functional forms that are standard in economic growth models.

  2. The Role of Accounting and Accounting Law in Establishing Public Economic Policies in the Post-crisis Period

    Directory of Open Access Journals (Sweden)

    Aurelian Virgil BĂLUŢĂ

    2012-06-01

    Full Text Available The following issues are being adressed in this paper: the relationship of accounting and accounting law with the local economy, the relationship of accounting and accounting law with macroeconomics, establishing public policies for certain categories of enterprises based on information provided by accounting and accounting law, the relationship of accounting and accounting law with macroeconomics foresight and forecast, the relationship of accounting and accounting law with the labor economy, the impact the wage regulations has on public economic policies under firm ownership change.

  3. Economic Integration Between China And ASEAN

    OpenAIRE

    Dr James Laurenceson

    2003-01-01

    With the signing in November 2001 of a China-ASEAN free trade agreement due for completion in 2010, the question of the current degree of economic integration between China and ASEAN becomes important. This papers uses international parity conditions to investigate this issue. The results indicate that China is already highly integrated with ASEAN with respect to trade in goods and services. Financial integration however remains significantly incomplete. Given that external bodies such as the...

  4. Models of Russia's Participation in Regional Economic Integration

    Directory of Open Access Journals (Sweden)

    Darya I. Ushkalova

    2014-01-01

    Full Text Available The article analyses models and mechanisms of Russia's participation in integration processes in Post-Soviet space in recent years. The article examines the model of integration of Customs Union Common Economic Space Eurasian Economic Union and particular mechanisms of its realization. It also examines key challenges to further development of integration in the frameworks of Eurasian Economic Union including exhausting of short-term and medium-term integration effects against a background of low level of economic cooperation and the lack of effective mechanism of interest coordination and decisionmaking similar to qualified majority. It concludes that deterioration of mutual trade dynamics in Customs Union is determined by fundamental factors, first of all, exhausting of medium-term integration effects which lead to extension of mutual trade immediately after Customs Union creation but do not change its qualitative characteristics in long-term outlook. The author shows an absence of significant long-term integration effects which were based on increase of domestic market capacity due to a modification of economic structure. It is founded that appearance of such long-term integration effects is possible only in the context of coalescence of national economies at the microlevel based on development of system of communications between enterprises including intrasectoral industrial cooperation. The article also analyses results of realization of Russia's strategy of interaction with states beyond Eurasian Economic Union based on open regionalism concept. The paper presents recommendation on perfection of tools of integration in and outside Eurasian Economic Union. In particular, creation of system of decentralized organizations is proposed, for the implementation of specific cooperation projects in selected areas, taking into account the multiplier effect of such a "point-aimed" action/

  5. Economic evaluation of integrated care: an introduction

    Directory of Open Access Journals (Sweden)

    Hindrik Vondeling

    2004-03-01

    Full Text Available Background: Integrated care has emerged in a variety of forms in industrialised countries during the past decade. It is generally assumed that these new arrangements result in increased effectiveness and quality of care, while being cost-effective or even cost-saving at the same time. However, systematic evaluation, including an evaluation of the relative costs and benefits of these arrangements, has largely been lacking. Objectives: To stimulate fruitful dialogue and debate about the need for economic evaluation in integrated care, and to outline possibilities for undertaking economic appraisal studies in this relatively new field. Theory: Key concepts, including e.g. scarcity and opportunity costs, are introduced, followed by a brief overview of the most common methods used in economic evaluation of health care programmes. Then a number of issues that seem particularly relevant for economic evaluation of integrated care arrangements are addressed in more detail, illustrated with examples from the literature. Conclusion and discussion: There is a need for well-designed economic evaluation studies of integrated care arrangements, in particular in order to support decision making on the long-term financing of these programmes. Although relatively few studies have been done to date, the field is challenging from a methodological point of view, offering analysts a wealth of opportunities. Guidance to realise these opportunities is provided by the general principles for economic evaluation, which can be tailored to the requirements of this particular field.

  6. 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.

  7. Integrated economic management. Principal aspects and future

    International Nuclear Information System (INIS)

    2004-01-01

    Now that five years have passed (1999-2003) since the Owner Companies decided to merge the Asco and Vandellos-II nuclear power plants, we believe that, for Integrated Management through a single AIE, it is timely and advisable to describe the key issues of the process implemented to optimize economic results, always in accordance with the Policies of Nuclear Safety, Quality and Environment, Prevention, Human Factors and Availability, and we emphasize the following as essential elements: The Corporate Model; strategic/Operating Plans; integrated Economic Management Model SIE; Rationalization of the organizational structure, Continuous Training; Analysis of Processes and Procedures. (Author)

  8. THE MANAGEMENT ACCOUNTING TOOLS AND THE INTEGRATED REPORTING

    Directory of Open Access Journals (Sweden)

    Gabriel JINGA

    2015-04-01

    Full Text Available During the recent years the stakeholders are asking for other pieces of information to be published along with the financial one, such as risk reporting, intangibles, social and environmental accounting. The type of corporate reporting which incorporates the elements enumerated above is the integrated reporting. In this article, we argue that the information disclosed in the integrated reports is prepared by the management accounting, not only by the financial accounting. Thus, we search for the management accounting tools which are used by the companies which prepare integrated reports. In order to do this, we analytically reviewed all the reports available on the website of a selected company. Our results show that the company is using most of the management accounting tools mentioned in the literature review part.

  9. Integrated environmental and economic assessment of waste management systems

    DEFF Research Database (Denmark)

    Martinez Sanchez, Veronica

    in the “Optimization approach” the scenarios are the results of an optimization process. • The cost approach describes cost principles and level of LCA integration. Conventional and Environmental LCCs are financial assessments, i.e. include marketed goods/services, but while Environmental LCCs include environmental...... assessment of SWM systems alongside environmental impacts assessment to take budget constrains into account. In light of the need for combined environmental and economic assessment of SWM, this PhD thesis developed a consistent and comprehensive method for integrated environmental and economic assessment...... of SWM technologies and systems. The method resulted from developing further the generic Life Cycle Costing (LCC) framework suggested by Hunkeler et al. (2008) and Swarr et al. (2011) to apply it on the field of SWM. The method developed includes: two modelling approaches (Accounting and Optimization...

  10. The economic and political integration of Europe

    International Nuclear Information System (INIS)

    Anon.

    1992-01-01

    This book covers issues concerning US coal and mineral exports to Europe in the wake of the economic and political integration of Europe. Topics addressed include: The European Energy Charter; the implications of the European Energy Charter for coal companies; and tax issues, coal development and the European Common Market

  11. A critical review of regional economic integration in China

    OpenAIRE

    Wang RUI

    2015-01-01

    Under the circumstances of economic globalization, regional economic integration has become the mainstream of current economic development for each country, so China has to pay more attention to it. The critical review on regional economic integration in China can lay a certain foundation and provide experience for the in-depth research. Main contents of regional economic integration are refined according to the previous studies and realities, including the integration of regional economic re...

  12. TOC IN ACCOUNTING: THE TOC INTEGRATED FINANCIAL MANAGEMENT FOR BUSINESS

    OpenAIRE

    Costa, Julio Cesar Silva

    2009-01-01

    At the beginning of the twentieth century, the techniques of Managerial Accounting represented an important advance in the field of financial management. Over the years and changes in economic environment, organizational environment has changed dramatically. The traditional financial models, the principles guided the beginning of the century, began to provide information to control and distorted decision-making. New approaches have emerged to. In this context, the TOC in Accounting (TIA) is e...

  13. 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.

  14. European Economics, Update. Another Ten Theses on the Economic Integration

    Directory of Open Access Journals (Sweden)

    Liviu C. ANDREI

    2010-10-01

    Full Text Available These theses, in their enunciation and debate sound like:I. There are both “incipient” and “advanced” integration processes; II. Integration changes its outline; III. There is also the „second European economics”; IV. The Communitarz Agricultural Programme (CAP, as a “mettre à l’abîme” of the whole integration process; V. The national economies convergency reads the condition of the Union itself; VI. The EU budget might be a political stake; VII. The European Monetary System (EMS is a... paradox; VIII. The public economy might be a “thorn in the unique market’s eye”; IX, Is the economic integration predestined to an unachieved strategy example?! X. Beyond all skepticism, it would be better out of the (need of integration.All of these above try to describe the picture of a half century process, in Europe. Plus, this tries to explain why Europe is different from the rest of the world, not necessarily more or less developed or well to do, as for a usual pattern.

  15. On Rural Financial and Accounting Work under the Background of Rapid Agricultural Economic Development

    OpenAIRE

    Tang, Yaozheng

    2013-01-01

    Under the background of rapid agricultural economic development, rural financial and accounting work is of great significance. From rural accounting management system, rural accountant allocation and rural accounting training, this paper analyzes current situations of rural accounting work in China. In rural financial and accounting work, there are following problems. (1) Accounting behavior is not standard, and basic accounting work is to be further strengthened; (2) Internal control is not ...

  16. The Economic Integration of ASEAN+3

    OpenAIRE

    Verico, Kiki

    2013-01-01

    The ASEAN wide economic cooperation under the ‘ASEAN umbrella principle’ is fitting the ASEAN’s ‘open and soft regionalism’ character. It helps ASEAN to achieve a comprehensive trade and investment integration in the short to medium-run and financial integration in the long-run. In Southeast Asia, this wide-regionalism has been reflected in the ASEAN Plus framework. Among one of them is the ASEAN+3, which covers ten ASEAN member states and three East Asian countries (China, Japan and South Ko...

  17. Economic Exposure and Integrated Risk Management

    OpenAIRE

    Miller, Kent D.

    1994-01-01

    Most corporate risk management research focuses on particular risk exposures to the exclusion of other interrelated exposures. By contrast, this study models corporate risk exposures using a multivariate approach integrating the distinct exposures of interest to finance and strategy researchers. The paper addresses the implications of multivariate modeling for corporate risk management, some key methodological issues arising in empirical estimation of corporate economic exposrues, and direc...

  18. Infrastructure development for ASEAN economic integration

    OpenAIRE

    Bhattacharyay, Biswa Nath

    2009-01-01

    With a population of 600 million, ASEAN is considered to be one of the most diverse regions in the world. It is also one of the world's fastest growing regions. ASEAN's aim is to evolve into an integrated economic community by 2015. Crucial to achieving this ambitious target is cooperation in infrastructure development for physical connectivity, particularly in cross-border infrastructure. This paper provides an overview of the quantity and quality of existing infrastructure in ASEAN member c...

  19. ACCOUNTANT'S WARNING REGARDING THE LACK OF MANAGEMENT INTEGRITY

    Directory of Open Access Journals (Sweden)

    SORIN ADRIAN ACHIM

    2011-04-01

    Full Text Available This article highlights the challenges faced by accountants when they find that the integrity of company management is poor. The main problem is in relation with the accountants’ fear, mostly: suffering some repercussions from the disclosure of such information. Also, this article aims to emphasize the danger brought by covering and concealing incriminating information against the management; but also, how accountants could expose this information in such a way that they would not suffer, under no circumstances from such disclosures.

  20. Interpretations of integration in early accountable care organizations.

    Science.gov (United States)

    Kreindler, Sara A; Larson, Bridget K; Wu, Frances M; Carluzzo, Kathleen L; Gbemudu, Josette N; Struthers, Ashley; VAN Citters, Aricca D; Shortell, Stephen M; Nelson, Eugene C; Fisher, Elliott S

    2012-09-01

    It is widely hoped that accountable care organizations (ACOs) will improve health care quality and reduce costs by fostering integration among diverse provider groups. But how do implementers actually envision integration, and what will integration mean in terms of managing the many social identities that ACOs bring together? Using the lens of the social identity approach, this qualitative study examined how four nascent ACOs engaged with the concept of integration. During multiday site visits, we conducted interviews (114 managers and physicians), observations, and document reviews. In no case was the ACO interpreted as a new, overarching entity uniting disparate groups; rather, each site offered a unique interpretation that flowed from its existing strategies for social-identity management: An independent practice association preserved members' cherished value of autonomy by emphasizing coordination, not "integration"; a medical group promoted integration within its employed core, but not with affiliates; a hospital, engaging community physicians who mistrusted integrated systems, reimagined integration as an equal partnership; an integrated delivery system advanced its careful journey towards intergroup consensus by presenting the ACO as a cultural, not structural, change. The ACO appears to be a model flexible enough to work in synchrony with whatever social strategies are most context appropriate, with the potential to promote alignment and functional integration without demanding common identification with a superordinate group. "Soft integration" may be a promising alternative to the vertically integrated model that, though widely assumed to be ideal, has remained unattainable for most organizations. © 2012 Milbank Memorial Fund.

  1. 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.

  2. Payment and economic evaluation of integrated care

    Directory of Open Access Journals (Sweden)

    Apostolos Tsiachristas

    2015-04-01

    Full Text Available Chronic diseases have an increasingly negative impact on (1 population health by increasing morbidity and mortality, (2 society by increasing health inequalities and burden to informal caregivers, and (3 economy by requiring enormous financial resources and jeopardising macro-economic development (e.g. consumption, capital accumulation, labour productivity and labour supply. Integrated care is the most promising concept in redesigning care to tackle the increasing threat of chronic diseases. Several European countries have experimented with models for integrating care, most frequently in the form of disease management programmes. These models were often supported by payment schemes to provide financial incentives to health care providers for implementing integrated care. This thesis aimed to investigate these payment schemes and assess their impact, explore the variability in costs of disease management programmes, and determine the costs and effects of disease management programmes.

  3. ECONOMIC AND ACCOUNTING INFORMATION AND STOCK MARKET EFFICIENCY

    Directory of Open Access Journals (Sweden)

    Simona – Florina SĂLIȘTEANU

    2014-05-01

    Full Text Available The purpose of this paper is to explore and to analyse the relations between financial accounting information and stock market efficiency. As we know, accounting contributes to the efficiency of the stock market by producing primordial information for the investors. On the other side, an efficient market facilitates the role of accounting by providing a reliable estimate of the value of many assets that needs to be evaluated. This article examines the importance of the financial accounting information for the efficiency of stock market, and also analyses whether and how the structure, the characteristics and publication of the information, impacts the prices and transactions volumes.

  4. Managing the physics of the economics of integrated health care.

    Science.gov (United States)

    Zismer, Daniel K; Werner, Mark J

    2012-01-01

    The physics metaphor, as applied to the economics (and financial performance) of the integrated health system, seems appropriate when considered together with the nine principles of management framework provided. The nature of the integrated design enhances leaders' management potential as they consider organizational operations and strategy in the markets ahead. One question begged by this argument for the integrated design is the durability, efficiency and ultimate long-term survivability of the more "traditional" community health care delivery models, which, by design, are fragmented, internally competitive and less capital efficient. They also cannot exploit the leverage of teams, optimal access management or the pursuit of revenues made available in many forms. For those who wish to move from the traditional to the more integrated community health system designs (especially those who have not yet started the journey), the path requires: * Sufficient balance sheet capacity to fund the integration process-especially as the model requires physician practice acquisitions and electronic health record implementations * A well-prepared board13, 14 * A functional, durable and sustainable physician services enterprise design * A redesigned organizational and governance structure * Favorable internal financial incentives alignment design * Effective accountable physician leadership * Awareness that the system is not solely a funding strategy for acquired physicians, rather a fully -.. committed clinical and business model, one in which patient-centered integrated care is the core service (and not acute care hospital-based services) A willingness to create and exploit the implied and inherent potential of an integrated design and unified brand Last, it's important to remember that an integrated health system is a tool that creates a "new potential" (a physics metaphor reference, one last time). The design doesn't operate itself. Application of the management principles

  5. Effect Of Accounting Lecturer Lecturer Commitment To The Development Of Professional Accounting Empirical Study Lecturer Accounting Faculty Of Economics University Of Muhammadiyah Tangerang 2013

    Directory of Open Access Journals (Sweden)

    Endraria

    2015-04-01

    Full Text Available Abstract The purpose of the study in which the researcher is interested in conducting research by taking the title The Effect of Commitment Against Lecturer - Lecturer in Accounting Accounting Profession Development Empirical Study of Accounting Lecturer Faculty of Economics University of Muhammadiyah Tangerang in 2013 . This research was conducted at the Faculty of Economics University of Muhammadiyah Tangerang is located at Independence Pioneer Road I No.33 Cikokol Tangerang City. The experiment was conducted at the research site easily accessible for the author. The method used in this research is descriptive quantitative methods which aim to describe the descriptive method of data distribution of each variable.There are significant accounting lecturers commitment to the development of the accounting profession Empirical Study of Accounting Lecturer Faculty of Economics University of Muhammadiyah Tangerang in 2013 this is evidenced by the results of hypothesis testing that has been done obtained tcount ttable value 5.7193 and with a significance level of 5 and df n - 2 40-2 38 is equal to 1.686 with the statement concluded that t count t table. Thus Ha Ho accepted and rejected. The conclusion was that there are significant accounting lecturers commitment to the development of the accounting profession Empirical Study of Accounting Lecturer Faculty of Economics University of Muhammadiyah Tangerang in 2013. As for advice to be conveyed in this study is the government as a regulator should be able to evaluate the development of the accounting profession especially in Indonesia with the influence of commitment accounting lecturers are expected to improve and develop the accounting profession especially in the Faculty of Economics University of Muhammadiyah Tangerang.

  6. Dance business - accounting, tax, legal and economic connections

    OpenAIRE

    Svitlík, Jan

    2010-01-01

    The thesis summarizes the most important conditions and duties of the beginning and process of dance business of sole trader from tax, accounting and business law view. Theoretic part mainly deals with the choice of legal form of business, tax accounting as an example of evidence of business process of sole trader and calculation of tax liability of sole trader. Practical part describes business process of dance school and applies to this real example some of the information of theoretic part...

  7. On Rural Financial and Accounting Work under the Background of Rapid Agricultural Economic Development

    Institute of Scientific and Technical Information of China (English)

    Yaozheng; TANG

    2013-01-01

    Under the background of rapid agricultural economic development,rural financial and accounting work is of great significance. From rural accounting management system,rural accountant allocation and rural accounting training,this paper analyzes current situations of rural accounting work in China. In rural financial and accounting work,there are following problems. ( 1) Accounting behavior is not standard,and basic accounting work is to be further strengthened; ( 2) Internal control is not perfect and implementation of supervision mechanism is formalized; ( 3) Few people manipulate accounting behavior and accounting information is not transparent. In view of these problems,it puts forward countermeasures for improving rural accounting work: ( 1) establishing perfect agricultural accounting system; ( 2) regulating fund management order; ( 3) promoting computerized agricultural financial and accounting work; ( 4) improving professional and comprehensive quality of rural accountants.

  8. Economic Risk Assessment Taking Into Account the Volume Oscillator Indicators

    Directory of Open Access Journals (Sweden)

    Loredana Mihaela LAPADUSI

    2016-09-01

    Full Text Available Economic risk can be assessed from many points of view, but generally speaking it means the firm's inability to match workload with cost structure. Expansion of production capacity, adaptation to new technologies, diversification of products are only a few factors influencing risk. These, along with financial risk and bankruptcy risk constitute the most important category of risk which presents a great interest for the banks, shareholders, managers, business partners, etc. The purpose of this article is to provide a brief overview of tje oscillation of your company's activity from the point of view of economic risk. The main objective of this research lies in economic risk assessment by means of the margin of safety, the safety index and critical time point.

  9. ANALYZING THE INTEGRITY OF PUBLIC ACCOUNTANT AT “CEMERLANG” PUBLIC ACCOUNTANT FIRM IN SURABAYA (PHENOMENOLOGY STUDY

    Directory of Open Access Journals (Sweden)

    Ratna Anggraini Aripratiwi

    2017-12-01

    Full Text Available This study aims to explore the deep meaning of the integrity attitudes that is experienced, felt, and performed by a public accountant in one of the famous KAP in Surabaya, KAP "Cemerlang". Revealing the attitude of the integrity of public accountant is important since there are large number of public accountants who are still dragged into fraud and violations, resulting in unethical decisions. Every public accountant has a different perspective in determining and practicing an attitude of integrity, whether to defend or even release it for a particular purpose that ultimately raises a variety of meanings of pure integrity and pragmatic integrity.

  10. Integrated information theory of consciousness: an updated account.

    Science.gov (United States)

    Tononi, G

    2012-12-01

    This article presents an updated account of integrated information theory of consciousness (liT) and some of its implications. /IT stems from thought experiments that lead to phenomenological axioms (existence, compositionality, information, integration, exclusion) and corresponding ontological postulates. The information axiom asserts that every experience is spec~fic - it is what it is by differing in its particular way from a large repertoire of alternatives. The integration axiom asserts that each experience is unified- it cannot be reduced to independent components. The exclusion axiom asserts that every experience is definite - it is limited to particular things and not others and flows at a particular speed and resolution. /IT formalizes these intuitions with postulates. The information postulate states that only "differences that make a difference" from the intrinsic perpective of a system matter: a mechanism generates cause-effect information if its present state has selective past causes and selective future effects within a system. The integration postulate states that only information that is irreducible matters: mechanisms generate integrated information only to the extent that the information they generate cannot be partitioned into that generated within independent components. The exclusion postulate states that only maxima of integrated information matter: a mechanism specifies only one maximally irreducible set of past causes and future effects - a concept. A complex is a set of elements specifying a maximally irreducible constellation of concepts, where the maximum is evaluated over elements and at the optimal spatiatemporal scale. Its concepts specify a maximally integrated conceptual information structure or quale, which is identical with an experience. Finally, changes in information integration upon exposure to the environment reflect a system's ability to match the causal structure of the world. After introducing an updated definition of

  11. Accounting for economic growth in the Netherlands since 1913

    NARCIS (Netherlands)

    Ark, Bart van; Jong, Herman de

    1996-01-01

    This paper applies a growth accounting approach to monitor growth performance of the Netherlands since 1913, which looks at the contribution of, labour, human capital, physical and knowledge capital to real output growth. The paper also compares growth and level of per capita income and productivity

  12. Methodology of Adaptive Integrated Accounting System in Information Environment

    Directory of Open Access Journals (Sweden)

    Bochulya Tetyana V.

    2013-12-01

    Full Text Available The goal of the article lies in the study of logical and methodological justification of formation of the integrated system of accounting based on realities of the co-ordinated transformation of the society and economy and development of a new knowledge about formation and adjustment of the accounting system in it’s a priori new information competence with expansion of functionality for the justified idea of existence and development of business. Taking developments of the best representatives of the leading scientific society as a basis, the article offers a new vision of organisation of the accounting system, based on the modern projection of information competence and harmonisation of main processes of information service for adaptation of the system for multi-vector inquiries of consumers of information. Pursuant to results of the conducted study, the article makes an effort to change the established opinion about information and professional competences of the accounting system and attach a new qualitative significance to them. The article makes a proposal with respect to calculation of quality of the information system on the basis of key indicators of its information service. It lays the foundation of the prospective study of the problems of building the accounting system in such a projection, so that realities of internal and external processes were maximally co-ordinated based on the idea of their information development.

  13. Revisiting Tourism Regional Economic Impact: Accounting for Secondary Household Employment

    OpenAIRE

    Hughes, David W.; Shields, Martin

    2007-01-01

    Many argue that tourism development is beneficial for local economies, partly because of spillover effects. Others hold that tourism jobs are lower paying, often seasonal, and can generate a host of social ills with earned income concentrated in low-income households. A Social Accounting Matrix (SAM) of a Pennsylvania region is used to test the impacts of tourism businesses supported by the Progress Fund, a regional Community Development Financial Institution, on household income distribution...

  14. New Challenges of Contingency Theory in Management Accounting System, in Terms of Global Economic Crisis

    OpenAIRE

    Ene Dumitru

    2010-01-01

    This paper aims to answer the question: 1. The contingency theory can be a source of improvement in management accounting research ,in terms of global economic crisis?’’ 2. Can be Contingency factors a bridge between organizational theories and management accounting? Research purpose: -The contingency theory can be a source of improvement in management accounting research, in terms of global economic crises; -Contingency factors can be a bridge between organizational theories and management a...

  15. 75 FR 23214 - HIPAA Privacy Rule Accounting of Disclosures Under the Health Information Technology for Economic...

    Science.gov (United States)

    2010-05-03

    ...-AB62 HIPAA Privacy Rule Accounting of Disclosures Under the Health Information Technology for Economic... disclosures, the administrative burden on covered entities and business associates of accounting for such...: HITECH Accounting of Disclosures, Hubert H. Humphrey Building, Room 509F, 200 Independence Avenue, SW...

  16. 76 FR 31425 - HIPAA Privacy Rule Accounting of Disclosures Under the Health Information Technology for Economic...

    Science.gov (United States)

    2011-05-31

    ... 164 HIPAA Privacy Rule Accounting of Disclosures Under the Health Information Technology for Economic... Secretary 45 CFR Part 164 RIN 0991-AB62 HIPAA Privacy Rule Accounting of Disclosures Under the Health... accounting of disclosures of protected health information. The purpose of these modifications is, in part, to...

  17. Material Protection, Accounting, and Control Technologies (MPACT) Advanced Integration Roadmap

    Energy Technology Data Exchange (ETDEWEB)

    Durkee, Joe W. [Los Alamos National Lab. (LANL), Los Alamos, NM (United States); Cipiti, Ben [Sandia National Lab. (SNL-NM), Albuquerque, NM (United States); Demuth, Scott Francis [Los Alamos National Lab. (LANL), Los Alamos, NM (United States); Fallgren, Andrew James [Los Alamos National Lab. (LANL), Los Alamos, NM (United States); Jarman, Ken [Pacific Northwest National Lab. (PNNL), Richland, WA (United States); Li, Shelly [Argonne National Lab. (ANL), Argonne, IL (United States); Meier, Dave [Pacific Northwest National Lab. (PNNL), Richland, WA (United States); Miller, Mike [Argonne National Lab. (ANL), Argonne, IL (United States); Osburn, Laura Ann [Los Alamos National Lab. (LANL), Los Alamos, NM (United States); Pereira, Candido [Argonne National Lab. (ANL), Argonne, IL (United States); Dasari, Venkateswara Rao [Los Alamos National Lab. (LANL), Los Alamos, NM (United States); Ticknor, Lawrence O. [Los Alamos National Lab. (LANL), Los Alamos, NM (United States); Yoo, Tae-Sic [Argonne National Lab. (ANL), Argonne, IL (United States)

    2016-09-30

    The development of sustainable advanced nuclear fuel cycles is a long-term goal of the Office of Nuclear Energy’s (DOE-NE) Fuel Cycle Technologies program. The Material Protection, Accounting, and Control Technologies (MPACT) campaign is supporting research and development (R&D) of advanced instrumentation, analysis tools, and integration methodologies to meet this goal (Miller, 2015). This advanced R&D is intended to facilitate safeguards and security by design of fuel cycle facilities. The lab-scale demonstration of a virtual facility, distributed test bed, that connects the individual tools being developed at National Laboratories and university research establishments, is a key program milestone for 2020. These tools will consist of instrumentation and devices as well as computer software for modeling, simulation and integration.

  18. Material Protection, Accounting, and Control Technologies (MPACT) Advanced Integration Roadmap

    Energy Technology Data Exchange (ETDEWEB)

    Miller, Mike [Idaho National Lab. (INL), Idaho Falls, ID (United States); Cipiti, Ben [Sandia National Lab. (SNL-NM), Albuquerque, NM (United States); Demuth, Scott Francis [Los Alamos National Lab. (LANL), Los Alamos, NM (United States); Durkee, Jr., Joe W. [Los Alamos National Lab. (LANL), Los Alamos, NM (United States); Fallgren, Andrew James [Los Alamos National Lab. (LANL), Los Alamos, NM (United States); Jarman, Ken [Pacific Northwest National Lab. (PNNL), Richland, WA (United States); Li, Shelly [Idaho National Lab. (INL), Idaho Falls, ID (United States); Meier, Dave [Pacific Northwest National Lab. (PNNL), Richland, WA (United States); Osburn, Laura Ann [Los Alamos National Lab. (LANL), Los Alamos, NM (United States); Pereira, Candido [Argonne National Lab. (ANL), Argonne, IL (United States); Dasari, Venkateswara Rao [Los Alamos National Lab. (LANL), Los Alamos, NM (United States); Ticknor, Lawrence O. [Los Alamos National Lab. (LANL), Los Alamos, NM (United States); Yoo, Tae-Sic [Idaho National Lab. (INL), Idaho Falls, ID (United States)

    2017-01-30

    The development of sustainable advanced nuclear fuel cycles is a long-term goal of the Office of Nuclear Energy’s (DOE-NE) Fuel Cycle Technologies program. The Material Protection, Accounting, and Control Technologies (MPACT) campaign is supporting research and development (R&D) of advanced instrumentation, analysis tools, and integration methodologies to meet this goal (Miller, 2015). This advanced R&D is intended to facilitate safeguards and security by design of fuel cycle facilities. The lab-scale demonstration of a virtual facility, distributed test bed, that connects the individual tools being developed at National Laboratories and university research establishments, is a key program milestone for 2020. These tools will consist of instrumentation and devices as well as computer software for modeling, simulation and integration.

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

    OpenAIRE

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

    2017-01-01

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

  20. THE PERFORMANCE OF THE ECONOMIC ENTITY MEASURED THROUGH ACCOUNTING INFORMATION

    Directory of Open Access Journals (Sweden)

    Marius Cristian Milos

    2012-01-01

    Full Text Available The users of financial statements need information regarding the resources of an economic entity and also data regarding the way in which the entity’s management is using resources. This information helps users to quantify efficiency and performance within an entity. There are many stakeholders who do show interest in an entity’s financial reports, including existing and potential investors, employees, lenders, suppliers, customers, regulators and other government agencies and not the least the common citizens. The main purpose of this paper is to highlight the importance of the performance measurement and to discuss possible reporting methods. Performance is a concept that raises many questions regarding the most accurate way or the best method for quantifying and reporting performance at the company level .So if financial performance indicators are considered to offer an accurate image of the situation of a company, the modern approach which focuses also on non-financial indicators offers new perspectives upon performance measurement, which may be really expressive and also based on simplicity.

  1. Accounting In Malaysia In The Post-New Economic Policy (NEP) Era

    OpenAIRE

    Azham Md. Ali

    2007-01-01

    Following the economic recession in 1985-86 but prior to the Asian Financial Crisis in the third quarter 1997, accounting in Malaysia appeared to have been energised with major amendments of the Companies Act 1965, activation of the statutory accounting body Malaysian Institute of Accountants (MIA) and talks over the setting up the Malaysian Accounting Standards Board (MASB). This study attempts to find out the reality of these changes and the reasons behind this reality. By applying the p...

  2. Harmonization of accounting in the process of globalization of economic activities

    Directory of Open Access Journals (Sweden)

    Floarea Georgescu

    2014-03-01

    Full Text Available Abstract. Once with the Romania adhering at the European Union the public accounting system was transformed and adapted according to the requirements imposed by the international public sector accounting standards (IPSAS.This fact had imposed the appearance of legislative norms and provisions adapted to the actual requirements, by taking into account the growing and complex level of economic activities where the irreversible process of globalization takes place. The changes due to the economic politics, especially the new configuration of the international economic relations, relations characterized by an intense and irreversible process of globalization, have conducted to the implementation of a unitary and uniform legislation, particularly for the member states of EU. The accounting reform has begun through the harmonization of legislation according to the requirements and provisions of International Accounting Standards and European Directives.  The ampleness and the rapid rhythm of informational society’s development have implicitly leaded to the development of accounting information’s importance and dimension. The decisive role of the accounting information had conducted to the accentuated growth of the interest, manifested at all informational society’s level, from the development of activities in financial and economical domain point of view. The accounting normalization process imposed the development of norms and provisions necessary to the drawing up of accounting documents, by defying methods and a specialized terminology, applied in the activity of entities and accounting specialists.

  3. Economic integration in the Middle East

    NARCIS (Netherlands)

    Dobers, Geesche M.; Ihle, Rico; Kachel, Yael; Liebe, Ulf

    2018-01-01

    Violent political conflict results in socioeconomic fragmentation and hampers economic development. In contrast, trade crucially depends on cooperation. The article empirically analyses at the micro-level whether economic interactions affect political attitudes. Trading relations between Israelis

  4. Information Trading by Corporate Insiders Based on Accounting Accruals - Forecasting Economic Performance

    NARCIS (Netherlands)

    Hodgson, A.; van Praag, B.

    2006-01-01

    In this paper, we test whether directors’ (corporate insiders) trading in Australia, based on accounting accruals, provides incremental information in forecasting a firm's economic performance. We determine that directors’ trading on negative accruals in larger firms has greater forecasting content

  5. System of environmental and economic accounting for water pollution and the result analysis

    Science.gov (United States)

    Tan, Yarong

    2017-10-01

    With the gradual acceleration of China's industrialization process, the environmental pollution caused by industrial production is more and more serious, especially water pollution. To construct a System of Environmental and Economic Accounting for water pollution, to a certain extent, can promote the green development of national economy in China. The System of Environmental and Economic Accounting for water pollution is analyzed and studied in this paper.

  6. COMPARISON OF THE ACCOUNTING CONCEPT “FAIR VALUE” WITH OTHER ECONOMIC VALUE CONCEPTS

    OpenAIRE

    Justine Jaunzeme

    2011-01-01

    Fair value is a measurement base found both in International Financial Reporting Standards and in Latvian accounting legislation. For the fair value measurements to be meaningful for financial analysts, consultants and other financial statement users, it is important that the fair value concept be understood in relation to other economic value concepts. The purpose of this paper is to compare the fair value concept of financial accounting to other economic value concepts. The qualitative meth...

  7. Economic Valuation Methods: The Perception of the Accountants of the Hydroeletric Power Sector in Brazil

    OpenAIRE

    Aracéli Cristina de S. Ferreira; Hélio Arthur Irigaray

    2015-01-01

    The aim of the present study was to verify how accountants perceive the electric power companies in Brazil, regarding the use of economic valuation methods for measuring environmental impacts on hydroelectric power generation. These methods would be used in the internalisation of impacts in compliance with accounting theory criteria of recognition, measurement and disclosure of relevant economic activities. This is an exploratory study based on the conclusion regarding the collected data from...

  8. Building social and economic capital: the family and medical savings accounts.

    Science.gov (United States)

    Cherry, Mark J

    2012-12-01

    Despite the well-documented social, economic, and adaptive advantages for young children, adolescents, and adults, the traditional family in the West is in decline. A growing percentage of men and women choose not to be bound by the traditional moral and social expectations of marriage and family life. Adults are much more likely than in the past to live as sexually active singles, with a concomitant increase in forms of social isolation as well as in the number of children born outside of marriage. These social shifts are also connected to public policies that provide incentives for individuals to exit the family, leaving behind its social, capital, and economic resources. The individualistic character of the social-democratic egalitarian ideology that underlies the current dominant approaches to health care financing in Western Europe and much of North America, for example, is associated with a decline in family stability. Welfare entitlements, including state-based health care, have made it easier to exit the family, undermining the centrality of the family's core human relationships. This essay argues for the importance of recognizing the cardinal role and reality of the family and for the importance of family-based health care savings accounts for preserving family integrity, while also providing for sustainable long-term health care reform.

  9. Economic Valuation Methods: The Perception of the Accountants of the Hydroeletric Power Sector in Brazil

    Directory of Open Access Journals (Sweden)

    Aracéli Cristina de S. Ferreira

    2015-12-01

    Full Text Available The aim of the present study was to verify how accountants perceive the electric power companies in Brazil, regarding the use of economic valuation methods for measuring environmental impacts on hydroelectric power generation. These methods would be used in the internalisation of impacts in compliance with accounting theory criteria of recognition, measurement and disclosure of relevant economic activities. This is an exploratory study based on the conclusion regarding the collected data from a questionnaire answered by accountants, who worked in the electric power sector and were members of the Brazilian Electric Power Sector Accountants Association (ABRACONEE. The research showed that 74% of respondents were accountants or accounting analysts, 92% of them believed that companies should account for (internalise environmental impacts caused by their activities, and 75% of them believed that this task should be based on detailed and specific norms determining what should be done and when and how to do it. Despite their high level of accounting knowledge and complete familiarity with the changes determined by the Brazilian Securities Commission, respondents adopted a conservative stance in relation to the use of estimated values or those obtained in hypothetical markets. The study revealed the existence of a vast field of research that has yet to be explored by accounting in the field of environmental accounting, especially in terms of both measurement and recognition of environmental impacts caused by diverse economic activities

  10. Modern approaches to quintessence of public accounting of enterprise in context of economical safety providing

    Directory of Open Access Journals (Sweden)

    L.V. Gnilitskaya

    2016-07-01

    Full Text Available Discrepancy of possibilities of modern accounting to the demands of economical safety directed for the satisfaction of informational needs of various groups of users of accounting in order they could make grounded and timely management decisions while providing stable and steady functioning both an enterprise and a region where this enterprise runs and also a state as a whole, has caused the necessity of searching for other concepts and the models of accounting information formation. The research proves that the most advantages for economical safety providing belong to the concept of cost accounting. The use of this concept will allow to identify the information necessary for the sides interested in it; to model external corporation accounting including field peculiarities of an enterprise; to disclose the information concerning not only to internal parameters but also to external environment where the enterprise functions; to assess the risks of businesses and show their influence in corresponding forms of accounting. The adaptation of the concept of cost accounting into the practice of home enterprises (if the informational needs of economical safety are provided will require definite changes in the structure and contents of accounting information, on one hand, and the improvement (view, shift of the principles of preparation of accounting as the accounting base, on the other hand.

  11. Evolving subsidiary roles and regional economic integration in Europe

    NARCIS (Netherlands)

    Filippov, S.; Duysters, G.M.

    2012-01-01

    The focus of this paper is on the impact of regional economic integration on chaging roles and strategies of overseas subsidiaries. The literature has acknowledged the positive impact of regional economic integration on the investment attractiveness of member states perticipating a regional bloc and

  12. Accountable Care Organizations: Integrated Care Meets Market Power.

    Science.gov (United States)

    Scheffler, Richard M

    2015-08-01

    Will accountable care organizations (ACOs) deliver high-quality care at lower costs? Or will their potential market power lead to higher prices and lower quality? ACOs appear in various forms and structures with financial and clinical integration at their core; however, the tools to assess their quality and the incentive structures that will determine their success are still evolving. Both market forces and regulatory structures will determine how these outcomes emerge. This introduction reviews the evidence presented in this special issue to tackle this thorny trade-off. In general the evidence is promising, but the full potential of ACOs to improve the health care delivery system is still uncertain. This introductory review concludes that the current consensus is to let ACOs grow, anticipating that they will make a contribution to improve our poor-quality and high-cost delivery system. Copyright © 2015 by Duke University Press.

  13. THE INSTITUTIONAL BARRIERS’ IMPACT ON THE ECONOMIC GROWTH IN THE INTERNATIONAL ECONOMIC INTEGRATION

    Directory of Open Access Journals (Sweden)

    Iryna Prykhodko

    2015-11-01

    Full Text Available The purpose of the paper. In our study we try to assess the causality link between a number of the international economic integration politico-economic factors, institutions and basic production factors with the growth of the economy. We form a sample of 18 post-socialist countries, including Central and Eastern Europe (CEE countries-members the European Union, and the rest of CEE non-members countries and CIS countries, who have not acquired the membership in the EU, including Ukraine. The time period of our study is 23 years, starting from 1991 – the year of independence of Ukraine till 2013 – the last year for which statistics are published for our group of a corresponding list of indicators that make up our interest. In the estimating equation we use econometric analysis panel data by least squares method with fixed effects transformation to eliminate countries’ heterogeneity. In the study we use such determinant of the institutions quality as the Index of Economic Freedom (Heritage Foundation, and we investigate various components of the Index of Economic Freedom (freedom of ownership, freedom of trade, freedom from corruption, freedom of investment. We assume that institutions towards freedom of foreign trade and reducing corruption will have a greater effect on the economy of the investigated countries. It is advisable to attach to the international economic integration politico-economic factors the indicator of foreign trade taxation as a measure of tariff barriers, international aid programs of the foreign donors and the European institutions to assess their role for the economic growth of the countries surveyed, and we take into account the capital and the labor as the basic factors of production. Methodology. The methods of synthesis, logic, abstraction and analysis are used in the study. On a sample of 18 post-socialist countries (CEE and CIS for the period of 23 years (1991-2013 we had conducted the econometric panel analysis

  14. Annual Financial Statements as Way of Communicate the Accounting Information in the Economic Environment

    OpenAIRE

    Ovidia DOINEA

    2008-01-01

    The accounting synthesis documents represents an informing social system created for the satisfaction of the informing user’s needs, needs determined by political and social purposes. The financial informing policies described by the annual synthesis accounting documents architecture are different in accordance with their needs. The official documents for presenting the financial – economical situation are the annual financial statements.

  15. Economic Consequences of Fair Value Accounting and a Change in the Distribution Rule

    OpenAIRE

    Kochiyama, Takuma

    2011-01-01

    This research examines the economic consequences of fair value accounting and a change in the distribution rule. In Japan, fair value accounting for financial instruments was mandated from 2001, and unrealized revaluation profits were to be included in income statements. As an institutional correspondence to the change in accounting standards, Japanese Commerce Law implemented the deduction of revaluation profits from distributable profits. However, from 2006, the Japanese Company Act changed...

  16. Costs of integrating economics and conservation planning.

    Science.gov (United States)

    Arponen, Anni; Cabeza, Mar; Eklund, Johanna; Kujala, Heini; Lehtomäki, Joona

    2010-10-01

    Recent literature on systematic conservation planning has focused strongly on economics. It is a necessary component of efficient conservation planning because the question is about effective resource allocation. Nevertheless, there is an increasing tendency toward economic factors overriding biological considerations. Focusing too narrowly on economic cost may lead us back toward solutions resembling those obtained by opportunistic choice of areas, the avoidance of which was the motivation for development of systematic approaches. Moreover, there are many overlooked difficulties in incorporating economic considerations reliably into conservation planning because available economic data and the free market are complex. For instance, economies based on free markets tend to be shortsighted, whereas biodiversity conservation aims far into the future. Although economic data are necessary, they should not be relied on too heavily or considered separately from other sociopolitical factors. We suggest focusing on development of more-comprehensive ecological-economic modeling, while not forgetting the importance of purely biological analyses that are needed as a point of reference for evaluating conservation outcomes. © 2010 Society for Conservation Biology.

  17. INTEGRATION LEVEL OF FINANCIAL AND MANAGEMENT ACCOUNTING SYSTEMS WITH THE ACCOUNTING CONVERGENCE PROCESS AND THE EFFECTIVENESS OF CONTROLLERSHIP

    Directory of Open Access Journals (Sweden)

    Andréia Carpes Dani

    2014-09-01

    Full Text Available This study aims to verify the integration level between the financial and management accounting systems as a result of the convergence process with the international accounting standards and of the effectiveness of controllership in Brazilian companies. A descriptive research was undertaken, based on the application of the questionnaire by Angelkort and Weißenberger (2011 to the 500 Best and Biggest of Revista Exame, issue 2011, using a sample of 32 companies that answered the research. The correlations between the integration level of the financial and management accounting systems and the variables “consistency of financial language”, “quality of services provided” and “degree of influence in decision making”, during the convergence period with the international accounting standards, were positive and moderate. It was also observed that the period before the accounting convergence (2004 till 2007 showed a better integration level of the financial and management accounting systems than the accounting convergence period (2008 till 2011. In conclusion, the accounting convergence process increased the integration level of the financial and management accounting systems in the investigated companies, as well as the effectiveness of controllership, particularly in the consistency of the financial language, in the quality of the services provided and in the influence of the controllers’ services on these companies’ decisions.

  18. European Socio-Economic Integration Challenges, Opportunities and Lessons Learned

    CERN Document Server

    Korres, George

    2013-01-01

    Economic integration is one of the most noteworthy issues in international economic policy at the end of the twentieth century. The recent examples of the European Union (EU) and the North American Free Trade Association (NAFTA) have raised important questions about the economic integration process and the possible establishment of economic unions in other parts of the world.  Against the backdrop of the financial crisis in Europe and prospects of increasing integration in Asia, this volume showcases research from an international array of researchers to provide a basic understanding of the current issues, problems, challenges, and opportunities for achieving integration, addressing both empirical and theoretical aspects of such topics as monetary union, social policy reform and social union, public finance and technology policy.  The chapters in Part 1 are focused primarily on economic issues, while Part 2 covers on social policy, the welfare state, and political reforms, with a particular emphasis on the ...

  19. Interstate Economic Integration - Essential Characteristic of the Contemporary World Economy

    Directory of Open Access Journals (Sweden)

    Ramona Mariana CALINICA

    2016-04-01

    Full Text Available After the Second World War, the world economy became more and more characterized by an intensification of economic relations between different countries. The complex and diverse problems that faced the states, have imposed necessity for the identification of appropriate solutions to economic cooperation and economic interstate integration was considered an effective way to development and an answer to all these problems. The purpose of this article is to analyze the integration process of interstate economic integration in all its essential aspects. The study begins with the definition of the concept and continues with the analysis of the forms of interstate economic integration and the main organizations of this kind that existing in the world economy nowadays.

  20. Regional Economic Integration in Africa: Challenges and Prospects ...

    African Journals Online (AJOL)

    Africa has witnessed various efforts of economic integration at the continental and regional levels. While the idea of regional integration is as old as the Organization of African Unity now renamed as African Union, recent summits have reaffirmed Africa's commitment toward boosting intra-Africa trade and integration. With the ...

  1. Asia-Pacific Regional Economic Integration: Coopetition vs. Conflict

    Directory of Open Access Journals (Sweden)

    YuJane Chen

    2016-04-01

    Full Text Available In the era of economic globalization, promoting regional trade agreements or regional cooperation has become a plausible strategy to attract foreign direct investment and to promote national competitiveness at a global level. Nonetheless, facing the differential national economic interests and the needs of protection of domestic industries, as well as the diverse levels of economic liberalization domestically, the involvement of FTA negotiation in every country is universally in the situation of struggling between securing economic sovereignty and national economic development. Countries in the Asia-Pacific region are in the same situation. This article analyzes how countries balance between securing economic sovereignty and promoting national economic development when they are involved in TPP and RCEP negotiations. By confirming the appropriate linkage between each participating countries’ decision for balancing between domestic economic sovereignty and further integrating into regional economic cooperation institutions the validity of the proposition for this research project can be verified.

  2. Energy integration: Regional economic integration lever and possible insertion factor in the global economy

    International Nuclear Information System (INIS)

    Lokolo, M.C.

    2001-01-01

    In the 1920s, just after the War, an idea began taking root in the Old Continent, to build what could be described as the United States of Europe. Thirty years later, in 1951, a new source of energy, coal, paved the way for the economic integration of Europe. It culminated into monetary integration in January 2002. Economic integration makes sense in the context of the relatively small size of some national economies and markets, and the judicious utilization of rare resources and their unequal distribution. In this document, the author elaborated on the principles at play in economic integration and argued that the integration of the national energy markets could be the lever for economic integration through the gradual elimination of the various obstacles to trade. The author first presented a brief historical overview of economic integration from the perspective of global economic relationships, covering the period between the two world wars to the General Agreement on Tariffs and Trade (GATT) to the World Trade Organization (WTO). The concept and the forms of economic integration were reviewed. Energy integration as a lever of regional economic integration and as a factor in global economic insertion were discussed. Energy integration is a tool for the improvement of the human condition. 15 refs

  3. Accounting- versus economic-based rates of return: implications for profitability measures in the pharmaceutical industry.

    Science.gov (United States)

    Skrepnek, Grant H

    2004-01-01

    Accounting-based profits have indicated that pharmaceutical firms have achieved greater returns relative to other sectors. However, partially due to the theoretically inappropriate reporting of research and development (R&D) expenditures according to generally accepted accounting principles, evidence suggests that a substantial and upward bias is present in accounting-based rates of return for corporations with high levels of intangible assets. Given the intensity of R&D in pharmaceutical firms, accounting-based profit metrics in the drug sector may be affected to a greater extent than other industries. The aim of this work was to address measurement issues associated with corporate performance and factors that contribute to the bias within accounting-based rates of return. Seminal and broadly cited works on the subject of accounting- versus economic-based rates of return were reviewed from the economic and finance literature, with an emphasis placed on issues and scientific evidence directly related to the drug development process and pharmaceutical industry. With international convergence and harmonization of accounting standards being imminent, stricter adherence to theoretically sound economic principles is advocated, particularly those based on discounted cash-flow methods. Researchers, financial analysts, and policy makers must be cognizant of the biases and limitations present within numerous corporate performance measures. Furthermore, the development of more robust and valid economic models of the pharmaceutical industry is required to capture the unique dimensions of risk and return of the drug development process. Empiric work has illustrated that estimates of economic-based rates of return range from approximately 2 to approximately 11 percentage points below various accounting-based rates of return for drug companies. Because differences in the nature of risk and uncertainty borne by drug manufacturers versus other sectors make comparative assessments

  4. A Justified Initial Accounting Estimate as an Integral Part of the Enterprise Accounting Policy

    OpenAIRE

    Marenych Tetyana H

    2016-01-01

    The aim of the article is justification of the need to specify in the order on accounting policies not only the elements of the accounting policy itself but also the initial accounting estimates, which will increase the reliability of financial reporting and the development of proposals on improvement of the given administrative documents of the enterprise. It is noted that in recent years the importance of a high-quality accounting policy has increased significantly not onl...

  5. A Justified Initial Accounting Estimate as an Integral Part of the Enterprise Accounting Policy

    Directory of Open Access Journals (Sweden)

    Marenych Tetyana H

    2016-05-01

    Full Text Available The aim of the article is justification of the need to specify in the order on accounting policies not only the elements of the accounting policy itself but also the initial accounting estimates, which will increase the reliability of financial reporting and the development of proposals on improvement of the given administrative documents of the enterprise. It is noted that in recent years the importance of a high-quality accounting policy has increased significantly not only for users of financial reports but also for achieving the purposes of determining the object of levying the profits tax. There revealed significant differences at reflecting in accounting the consequences of changes in the accounting policy and accounting estimate. There has been generalized the information in the order on the enterprise accounting policy with respect to accounting estimates. It is proposed to provide a separate section in the order, where there should be presented information about the list of accounting estimates taken, about how the company will make changes in the accounting policy, accounting estimate as well as correct errors

  6. The Evolution of the Accounting Practices During the Recent Economic Crisis: Empirical Survey Regarding the Earnings Management

    Directory of Open Access Journals (Sweden)

    Cătălina Gorgan

    2012-06-01

    Full Text Available Financial markets rely on confidence and confidence is supported by the presumption that financial statements are accurate and reflect the economic reality. Financial scandals from 2001-2002 as well as the recent economic crisis have raised questions about the integrity of accounting information provided to investors and other categories of users. In this context, our study aims to analyze the extent to which financial reporting is involved in financial crisis and, on the other hand to outline the changes produced by the crisis in the quality of financial information reported by companies. The main objective of the paper consist in arguing that earnings management by discretionary accruals for big European companies decline during the recent economic crisis compared to previous period

  7. Accounting for all sugars produced during integrated production of ethanol from lignocellulosic biomass.

    Science.gov (United States)

    Schell, Daniel J; Dowe, Nancy; Chapeaux, Alexandre; Nelson, Robert S; Jennings, Edward W

    2016-04-01

    Accurate mass balance and conversion data from integrated operation is needed to fully elucidate the economics of biofuel production processes. This study explored integrated conversion of corn stover to ethanol and highlights techniques for accurate yield calculations. Acid pretreated corn stover (PCS) produced in a pilot-scale reactor was enzymatically hydrolyzed and the resulting sugars were fermented to ethanol by the glucose-xylose fermenting bacteria, Zymomonas mobilis 8b. The calculations presented here account for high solids operation and oligomeric sugars produced during pretreatment, enzymatic hydrolysis, and fermentation, which, if not accounted for, leads to overestimating ethanol yields. The calculations are illustrated for enzymatic hydrolysis and fermentation of PCS at 17.5% and 20.0% total solids achieving 80.1% and 77.9% conversion of cellulose and xylan to ethanol and ethanol titers of 63g/L and 69g/L, respectively. These procedures will be employed in the future and the resulting information used for techno-economic analysis. Copyright © 2016 Elsevier Ltd. All rights reserved.

  8. SEMIOTICS- INTEGRAL PART OF THE ECONOMIC HERMENEUTICS

    Directory of Open Access Journals (Sweden)

    ANDA- LAURA LUNGU

    2016-06-01

    Full Text Available Although a social science, economy makes use of the tools of numbers and precise data. Should we not include semiotics in the theory of economic interpretation, the axiomatization of the economic science would be impossible and furthermore the capitalization of the advantages of artificial intelligence that eliminates the inconveniences of equivocal meanings and inflation of words would be useless. Interpretation is an endeavor that implies decoding the hidden meaning of the manifestation of economic processes and phenomena. Semantics and pragmatics – by abstracting and axiomatization – help us overcome the intuition limitations’ in the process of interpretation. Our hypothesis is the human existence develops in an universe of signals and signs whom knowledge, interpretation and use conditions the action of society, groups and single human beings. Our main objective is to prove that in order to grasp the meanings of evolution one needs to understand the meaning of signs. We conclude by suggesting a semiotic symbology that includes all its subcategory: the relations between signs, studied by syntax; the relation between signs and object, the field of semantics; the relation between signs and the subjects (interpreters that use them, meaning pragmatics. The finality is to strengthen the concept of hermeneutic economics by including semiotics in its action field

  9. An Integrated Account of Generalization across Objects and Features

    Science.gov (United States)

    Kemp, Charles; Shafto, Patrick; Tenenbaum, Joshua B.

    2012-01-01

    Humans routinely make inductive generalizations about unobserved features of objects. Previous accounts of inductive reasoning often focus on inferences about a single object or feature: accounts of causal reasoning often focus on a single object with one or more unobserved features, and accounts of property induction often focus on a single…

  10. The economic importance of meetings and conferences: A satellite account approach

    OpenAIRE

    Jones, C; Li, S

    2015-01-01

    Meetings and conventions (MICE) visitation is often considered an important element of the travel economy, and destinations target such activities to encourage their growth. It has hitherto been difficult to measure the economic significance of such activity at any spatial scale. Latterly, the development and codification of tourism satellite account (TSA) approaches to the economic measurement of tourism offers an opportunity to develop a parallel approach to understanding the MICE economy. ...

  11. The integration of computerised accounting in the accounting curriculum as an educational learning curve for students entering the business world

    Directory of Open Access Journals (Sweden)

    Elmarie Papageorgiou

    2014-06-01

    Full Text Available At universities, educating students on real-life practices is one of the key drivers in a changing academic environment. Academic institutions encourage the study of the learning environment and ensure that appropriate strategies are in place for educating students. A first-year Accounting I student stated the importance of computerised accounting: ‘Computerised accounting is used in the workplace and therefore using it in varsity, grants students a view on how things will be after completion of their respective degrees.’ Accordingly, the purpose of this study was to empirically investigate the perceived acquisition of information technology (IT knowledge and determine the skills required for students to convert the knowledge gained into actions as a learning curve for accounting students entering the business world. The results indicated that students’ knowledge of Accounting I increased with the integration of computerised Accounting in the Accounting I Curriculum.

  12. ACCOUNTING INFORMATION BETWEEN ECONOMIC DECISION AND FISCAL MANAGEMENT IN THE ENTERPRISE LEVEL

    Directory of Open Access Journals (Sweden)

    HOLT GHEORGHE

    2016-08-01

    Full Text Available Anchored in reflecting reality, as secular science and practice, accounting has demonstrated continuously opening towards progress and social involvement. The information provided by operators underlie the economic and political decision of a wide range of users. The variety of funding determines the specific behavior of the company. In an economic environment with largely financing through bank loans, companies and their creditors directs its decision in particular on collateral, receivables and payables at a time. In an environment with its own financing, the interests of users of accounting information is moving mainly on growth equity, results and cash holdings.

  13. Critical Analysis of Methods for Integrating Economic and Environmental Indicators

    NARCIS (Netherlands)

    Huguet Ferran, Pau; Heijungs, Reinout; Vogtländer, Joost G.

    2018-01-01

    The application of environmental strategies requires scoring and evaluation methods that provide an integrated vision of the economic and environmental performance of systems. The vector optimisation, ratio and weighted addition of indicators are the three most prevalent techniques for addressing

  14. Economic and Geopolitical Integration between Morocco and Algeria

    National Research Council Canada - National Science Library

    Sanhaji, Hamid

    2005-01-01

    .... Greater integration will achieve two main goals. First, it will help both economies by boosting trade between the two countries and by preventing "political" barriers from undermining economic exchange...

  15. Economic integration and cross-border economic organizations: The case of San Diego-Tijuana

    Directory of Open Access Journals (Sweden)

    Jorge Eduardo Mendoza Cota

    2017-01-01

    Full Text Available The economic integration between the United States and Mexico has affected the economic, political and social relations in the border region. The paper seeks to relate the increasing economic integration and business cycles of the economies of San Diego and Tijuana to the development of both national and binational economic organizations in the border region. The methodology of analysis uses both statistical estimations of the economic integration of San Diego and Tijuana and semi-structured interviews of economic organizations to analyze the increasing economic integration and the role and achievements of the cross-border economic organizations. The results showed that cross-border cooperation is predominately controlled by federal and state governments on both sides of the border. However, the main achievements of cross-border economic cooperation have been accomplished by local private organizations. The perspective of further local economic development greatly depends on both the possibility of increased involvement of federal governments and the growing encouragement of regional organizations.

  16. Implementing an EU system of accounting for ecosystems and their services. Initial proposals for the implementation of ecosystem services accounts (Report under phase 2 of the knowledge innovation project on an integrated system of natural capital and ecosystem services accounting in the EU)

    OpenAIRE

    LA NOTTE ALESSANDRA; VALLECILLO RODRIGUEZ SARA; POLCE CHIARA; ZULIAN GRAZIA; MAES JOACHIM

    2017-01-01

    The Knowledge Innovation Project on an Integrated system of Natural Capital and ecosystem services Accounting (KIP INCA) aims to work in line with the UN System of Environmental-Economic Accounting- Experimental Ecosystem Accounts (SEEA EEA) and also to propose how the approaches to accounting can be further developed based on experience in the EU. The Technical Recommendations of SEEA EEA make proposals on how to develop accounting tables of ecosystem extent, asset, condition and service sup...

  17. Influences of Economic Theories on Accounting Theory: the case of the Objective Function of the Firm

    Directory of Open Access Journals (Sweden)

    Lineker Costa Passos

    2016-10-01

    Full Text Available This essay aims to establish the relationship between the theoretical precepts that guide the accounting disclosure procedures for its stakeholders, both internal and external, and the two main theoretical trends that address the firm’s objective function: the Shareholder theory and the Stakeholder theory. In the perspective of the Shareholder theory, the firm has to define a single objective, which is to maximize shareholder wealth. In the context of Stakeholders theory, the firm must establish a multiple objective, which is to meet the interests of all those involved with its activities. We discuss to what extent theories, standards and accounting practices emanate from the concepts of the two models, especially regarding the users’ demand for useful and relevant information. There is a predominance of Shareholder theory in influencing accounting principles that guide the disclosure of information, although different accounting reports are already discussed and presented, oriented to the Stakeholders of the firm, without establishing a set of concepts that explain and justify them within the scope of Accounting theory. Additionally, it is argued that, all things taken into consideration, both currents of the Economic theory point in the same direction: to seek the wellbeing of the firm’s stakeholders. The research contributes to the accounting literature, in the sense of clarifying the impacts arising from the two economic models that deal with the objective function of the firm in the evolution of Accounting theory, not yet captured directly in the discussion of the fundamentals of accounting theory.

  18. Project analysis and integration economic analyses summary

    Science.gov (United States)

    Macomber, H. L.

    1986-01-01

    An economic-analysis summary was presented for the manufacture of crystalline-silicon modules involving silicon ingot/sheet, growth, slicing, cell manufacture, and module assembly. Economic analyses provided: useful quantitative aspects for complex decision-making to the Flat-plate Solar Array (FSA) Project; yardsticks for design and performance to industry; and demonstration of how to evaluate and understand the worth of research and development both to JPL and other government agencies and programs. It was concluded that future research and development funds for photovoltaics must be provided by the Federal Government because the solar industry today does not reap enough profits from its present-day sales of photovoltaic equipment.

  19. The Role of Accounting and Accounting Law in Establishing Public Economic Policies in the Post-crisis Period

    OpenAIRE

    Aurelian Virgil BĂLUŢĂ

    2012-01-01

    The following issues are being adressed in this paper: the relationship of accounting and accounting law with the local economy, the relationship of accounting and accounting law with macroeconomics, establishing public policies for certain categories of enterprises based on information provided by accounting and accounting law, the relationship of accounting and accounting law with macroeconomics foresight and forecast, the relationship of accounting and accounting law with the labor economy...

  20. INTEGRATION OF ETHICAL DISCOURSE IN ECONOMIC THEORY

    OpenAIRE

    Iulia David Sobolevschi; Monica Aureliana Petcu

    2008-01-01

    Moral doctrines and ethical patterns have a strong historical character, the society taking upon itself certain behaviour values and criteria, depending on the stage of development, on its productive features. The business pattern anchored exclusively in the competition for productivity, profit and market went along with arguments having nothing in common with the principles of ethics, such as „there are no moral responsibilities in business”. The alteration of the economic paradigms through ...

  1. Modes of Innovation and the Prospects for Economic Integration in ...

    African Journals Online (AJOL)

    This article develops and applies a concept of modes of innovation to the issue of economic development and the integration of African economies. This concept, which is located in the systems of innovation approach to economic dynamics, is first developed in the context of the development of capitalism. It is then applied ...

  2. Regional Economic Integration and the Governance Challenge in ...

    African Journals Online (AJOL)

    There exists a growing consensus among scholars and observers that critical issues on governance and development in Africa, which have remained unresolved, continue to pose obstacles to Africa's economic integration efforts. Although the continent has witnessed different stages in the evolution of regional economic ...

  3. Is the Learning Community of Economics and Accounting Effective? Empirical Assessment of Class Achievements

    Science.gov (United States)

    Stumph, Carolyn Fabian; Kim, Myeong Hwan; Han, Yongseung; Minke, Susan

    2017-01-01

    Learning communities are increasingly used at colleges and universities, as one of the goals of a learning community is to increase interaction among students and teach them how to apply knowledge. The goal of this research is to assess the learning community of the economics and accounting students in their class performance measured by class…

  4. Study Concerning the Measure of Using Accounting, Economical and Administrative Evaluation in Practice

    Directory of Open Access Journals (Sweden)

    Dreghiciu Andreea Elena

    2017-01-01

    Starting from the purpose for which the evaluation is requested, this can be accountingevaluation, administrative evaluation and respectively economical – financial evaluation. Thepurpose of accounting evaluation is to elaborate financial reports, and administrative, economicaland financial evaluations have the purpose of determining the market value for different reasons.

  5. Motivations, Costs and Results of AOL: Perceptions of Accounting and Economics Faculty

    Science.gov (United States)

    Eschenfelder, Mark J.; Bryan, Lois D.; Lee, Tanya M.

    2014-01-01

    The emphasis of the Association to Advance Collegiate Schools of Business (AACSB) on improving student learning through Assurance of Learning (AOL) makes faculty involvement in the process at AACSB accredited schools important. This study examines the attitudes of accounting and economics faculty at AACSB accredited institutions toward the AOL…

  6. Notes on Economic Depreciation of Natural Resource Stocks and National Accounting

    OpenAIRE

    John W. Hartwick

    1991-01-01

    We consider numerous variations on the theme that stock diminution weighted by marginal rent should be netted from basic NNP to account for economic depreciation of natural stocks. Mineral discoveries, durable exhaustible resources, and mining pollution effects are examined. Capital appreciation from transforming land in virgin forest to land in agriculture is considered. Attention is paid to second best prices.

  7. Regional economic integration in sub-Saharan Africa

    NARCIS (Netherlands)

    Konings, P.J.J.; Meilink, H.A.

    1998-01-01

    The issue of regional integration has acquired a new relevance and urgency in Africa due to wide-reaching national and global changes. African leaders' commitment to regional economic integration was clearly expressed during the June 1991 OAU summit meeting in Abuja, Nigeria. On that occasion, they

  8. Problems of accounting, cost concerns and economic analysis in the mining enrichment industry

    Energy Technology Data Exchange (ETDEWEB)

    Slabinskiy, V T

    1980-01-01

    Mining enrichment enterprises of the ferrous and nonferrous metallurgy, coal and chemical industry have much in common in the area of technology of production, technical base, organization of labor and production. This in turn presupposes the possible development of a common procedure of accounting of expenditures for production, calculation of net cost of output and analysis of production-economic activity of enterprises. Based on scientific research and generalization of advanced experience of practical workers, means of improvement of economic operation in mining enrichment enterprises are outlined according to increasing demands of production control. An outline of analytic accounting of expenditures which provides for multitarget use of information has been developed: for organization of operational control of the formulation of net cost of output, determination of the results of self support activities of structural subdivisions of an enterprise, computation of the efficiency of scientific and technical progress. Experience of use of economic and mathematical methods in computers for this purpose is discussed.

  9. Environmental accounting and statistics

    International Nuclear Information System (INIS)

    Bartelmus, P.L.P.

    1992-01-01

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

  10. Integrating Finance and Accounting through a Business Combination Assignment

    Science.gov (United States)

    Walstra, Richard; Harrington, Steve; Drougas, Anne; Pollastrini, Raymond

    2012-01-01

    The traditional approach to business education has been through functional training in specific disciplines. However, changes in the way businesses have operated over the past twenty years have led to calls for a new, integrated approach to business education. Support for an integrated curriculum has come from various professional organizations…

  11. Economic evaluation of the integrated SMART desalination plant

    Energy Technology Data Exchange (ETDEWEB)

    Hwang, Young Dong; Lee, Man Kye; Yeo, Ji Won; Kim, Hee Chul; Chang, Moon Hee

    2001-04-01

    In this study, an economic evaluation methodology of the integrated SMART desalination plant was established and the economic evaluation of SMART was performed. The plant economics was evaluated with electricity generation costs calculated using approximate estimates of SMART cost data and the result was compared with the result calculated using the SMART design data and estimated bulk materials. In addition, a series of sensitivity studies on the power generation cost was performed for the main economic parameters of SMART Power credit method was used for the economic analysis of the integrated SMART desalination plant. Power credit method is a widely used economic analysis method for the cogeneration plant when the major portion of the energy is used for the electricity generation. In the case of using SMART fot power generation only, the result shows that the electricity generation cost of SMART is higher than that of the alternative power options. However, it can be competitive with the other power options in the limited cases, especially with the gas fired combined plant. In addition, an economic analysis of the integrated SMART desalination plant coupled with MED was performed. The calculated water production cost is in the range of 0.56 approx. 0.88($/m{sup 3}) for the plant availability of 80% or higher, which is close to the study results presented by the various other countries. This indicates that SMART can be considered as a competitive choice for desalination among various alternative energy sources.

  12. Economic evaluation of the integrated SMART desalination plant

    International Nuclear Information System (INIS)

    Hwang, Young Dong; Lee, Man Kye; Yeo, Ji Won; Kim, Hee Chul; Chang, Moon Hee

    2001-04-01

    In this study, an economic evaluation methodology of the integrated SMART desalination plant was established and the economic evaluation of SMART was performed. The plant economics was evaluated with electricity generation costs calculated using approximate estimates of SMART cost data and the result was compared with the result calculated using the SMART design data and estimated bulk materials. In addition, a series of sensitivity studies on the power generation cost was performed for the main economic parameters of SMART Power credit method was used for the economic analysis of the integrated SMART desalination plant. Power credit method is a widely used economic analysis method for the cogeneration plant when the major portion of the energy is used for the electricity generation. In the case of using SMART fot power generation only, the result shows that the electricity generation cost of SMART is higher than that of the alternative power options. However, it can be competitive with the other power options in the limited cases, especially with the gas fired combined plant. In addition, an economic analysis of the integrated SMART desalination plant coupled with MED was performed. The calculated water production cost is in the range of 0.56 approx. 0.88($/m 3 ) for the plant availability of 80% or higher, which is close to the study results presented by the various other countries. This indicates that SMART can be considered as a competitive choice for desalination among various alternative energy sources

  13. SOCIAL, ECONOMIC AND ACCOUNTING SUMMARY OF THE GREEK AGRICULTURAL SECTOR 1950-2010: CENTRAL GREECE REGION

    Directory of Open Access Journals (Sweden)

    Michail Th. PAPAILIAS

    2012-12-01

    Full Text Available Usually, the analysis of the economic and social development of a country or a region can be achieved either by using macroeconomic theories, or through a microeconomic approach (Sakellaropoulos, 1993. The innovation of this paper lies in the use of accounting techniques for capturing the relevant developments and in the fact that there are no similar studies in the Greek bibliography, except some fragmentary approaches of the 1950’s (Euelpides, 1953. Specifically, the objective of this article is the presentation of the social and economic development in a major region in Greece with the use of accounting statements. For this purpose the balance sheets and the income statements of the specific region were estimated per decade throughout the postwar period and the social-economic facts are tried to associate with the figures.The article is structured in three parts. The first refers to the methodology of the research. In the second, balance sheets and profit/loss accounts are presented in detail with the use of financial statement analysis methods and are attempted to correlate with the social-economic incidents. In the third the findings are evaluated.

  14. How to account for irreversibility in integrated assessment of climate change?

    International Nuclear Information System (INIS)

    Ha Duong, M.

    1998-04-01

    How to account for irreversibility in integrated assessment of climate change? This Ph. D. thesis in Economics balances discounting, technical progress and the inertia of existing capital stock against uncertainty and the inertia of socio-economic systems to examine the issue of near term limitations of greenhouse gases emissions. After a general overview in chapter 2, and a more historical presentation of the debates in chapter 3, chapter 4 proceeds to review a large number of integrated assessment models. Chapter 5 introduces a Model on the Dynamics of Inertia and Adaptability of energy systems: DIAM, used to discuss how much previous studies might have overestimated the long term costs of CO 2 limitations and underestimated adjustment costs. It shows that, given a target date for atmospheric CO 2 concentration stabilisation, a higher inertia implies a lower optimal concentration trajectory. In a sequential decision framework, chapter 6 shows that current uncertainties about which CO 2 concentration ceiling would not present dangerous interference with the climate system justifies precautionary action. Finally, chapter 7 uses the irreversibility effect theory to define formally situations of decision under controversy and compare the irreversibility of CO 2 accumulation with the irreversibility of investments needed to moderate it. An option value for greenhouse gases emissions limitations is computed. (author)

  15. Integrated approach to economical, reliable, safe nuclear power production

    International Nuclear Information System (INIS)

    1982-06-01

    An Integrated Approach to Economical, Reliable, Safe Nuclear Power Production is the latest evolution of a concept which originated with the Defense-in-Depth philosophy of the nuclear industry. As Defense-in-Depth provided a framework for viewing physical barriers and equipment redundancy, the Integrated Approach gives a framework for viewing nuclear power production in terms of functions and institutions. In the Integrated Approach, four plant Goals are defined (Normal Operation, Core and Plant Protection, Containment Integrity and Emergency Preparedness) with the attendant Functional and Institutional Classifications that support them. The Integrated Approach provides a systematic perspective that combines the economic objective of reliable power production with the safety objective of consistent, controlled plant operation

  16. Integration of Modern Information Technologies in the Field of Financial Accounting

    Directory of Open Access Journals (Sweden)

    Adrian LUPASC

    2011-11-01

    Full Text Available Financial accounting activities are currently influenced as many other important areas that characterize and surrounds the activities within each economic entity, the avalanche of modern information technologies, which are able to improve specific business processes and to ensure future business success. Approach analysis of the impact of new technologies on this field should be so as a starting point to identify the opportunities and the benefits they would bring to specific activities. Information and communication technologies are in use both at the individual level and at the organizational level with the flexibility of the increasingly high, using a huge volume of information that financial accounting with direct impact on all human activities. Basically, it has already made the passage to a new stage:the global network society, whose main features are digitizing and interconnectivity. In this sense, this paper has as its main objective of examining the impact of modern information technologies may have on the financial accounting domain and the identification and submission directions for their integration within organizations.

  17. On the Integration and Synchronization of the Economic Development

    Directory of Open Access Journals (Sweden)

    Elena Viktorovna Kurushina

    2015-12-01

    Full Text Available Modern trends are associated with the integration and globalization. Integration is an immanent property of all systems and is the result of the evolution. Integration has its positive and negative effects. The degree of the progress towards the global economy is measured by the integration level in terms of the market integration indicators and the economic convergence. The latent characteristic of the globalization as a process of a unified system creation is the synchronization assuming the coincidence of the economic development ascending and descending trends in time. The coincidence of the tempo-rhythms is studied on the basis of coefficients of the pair correlation of relative growth rates of GDP for 1995-2010 in 175 countries. The very high degree of synchronization of economic dynamics is revealed in the European Union countries and in the United States. The low level of the tempo-rhythm synchronization is registered on the territory of the CIS countries. Russia occupies 29th position in the world ranking. The study of the dependence of the economic instability in the world during the crisis of 2008-2009 on the level of the tempo-rhythm coincidence shows that the more synchronized economic dynamics is, the greater excess coefficient of the average dynamics is observed during the crisis period. In 2009 it manifested itself in a greater reduction of the GDP growth rates in the European countries relatively the average wave dynamics in the pre-crisis period. The obtained results are of interest from the perspective of the substantiation of the regional economic group creation and in the context of the measures on increasing the economic stability.

  18. The global economic integration has no prospects without global currency

    OpenAIRE

    Sajnoski, Krste; Paceskoski, Vlatko; Davcev, Ljupco

    2013-01-01

    After getting out of the recession as it is, into which the developed countries have fallen, the continuation of the processes of global economic integration becomes a priority task of the contemporary international economic relations. For its accomplishment, there has to be stopped the sharpening of global imbalances, it has to be ceased the taking of protectionist measures in relation to the competing economies, to be eliminated the danger of carrying out competing devaluations of national ...

  19. Economic implications of ASEAN integration for Malaysia's labour market

    OpenAIRE

    Rasiah, Rajah

    2014-01-01

    This paper examines the implications of the formation of the Association of Southeast Asian Nations (ASEAN) Economic Community (AEC) in 2015 on Malaysia’s labour market. The discussion centres on the nature of the structural change that Malaysia has experienced, especially since the 1980s, and how that has impacted on its labour market. Integration into ASEAN markets has obviously helped Malaysia enjoy the synergies of regional coordination. Although Malaysia’s economic growth has been steady...

  20. How to Integrate International Financial Reporting Standards into Accounting Programs

    Science.gov (United States)

    Singer, Robert A.

    2012-01-01

    It is expected the SEC will require U.S. domestic companies to prepare and file their annual 10Ks in accordance with international financial reporting standards (IFRS) by 2016. Given the probability that the FASB-IASB convergence project (i.e., Norwalk Agreement) will continue subsequent to mandatory adoption, US accounting programs will be…

  1. Overcoming barriers to integrating economic analysis into risk assessment.

    Science.gov (United States)

    Hoffmann, Sandra

    2011-09-01

    Regulatory risk analysis is designed to provide decisionmakers with a clearer understanding of how policies are likely to affect risk. The systems that produce risk are biological, physical, and social and economic. As a result, risk analysis is an inherently interdisciplinary task. Yet in practice, risk analysis has been interdisciplinary in only limited ways. Risk analysis could provide more accurate assessments of risk if there were better integration of economics and other social sciences into risk assessment itself. This essay examines how discussions about risk analysis policy have influenced the roles of various disciplines in risk analysis. It explores ways in which integrated bio/physical-economic modeling could contribute to more accurate assessments of risk. It reviews examples of the kind of integrated economics-bio/physical modeling that could be used to enhance risk assessment. The essay ends with a discussion of institutional barriers to greater integration of economic modeling into risk assessment and provides suggestions on how these might be overcome. © 2011 Society for Risk Analysis.

  2. Real economic activity and accounting information in Spanish construction and real estate firms

    Directory of Open Access Journals (Sweden)

    Juan Carlos Navarro-García

    2016-01-01

    Full Text Available The aim of this work is to determine whether the accounting information provided by construction and real estate firms in Spain reflects the real economic activity, during upswings and downturns. A relationship is found between economic conditions and financial reporting in a continental European country such as Spain. Although there is a relationship between real housing price growth and financial accounting measures, real estate companies seem to show an artificial position, since they only present a relationship with Return on Assets (ROA based on low quality income (accruals. Therefore, a different financial position influences a different behaviour in these two similar sectors. In fact, some signs alerting of possible risk in real estate firms are shown.

  3. ICT Integration in Accounting Education: Evidence from Two Private Higher Institutions in Nigeria

    Directory of Open Access Journals (Sweden)

    Oyebisi Mary Ogundana

    2015-12-01

    Full Text Available This study examined the role of ICT integration in accounting education on the value adding capacity of accounting students in Nigeria. The study adopted the Survey research design involving the collection of data from accounting students in selected private universities in Nigeria. Copies of Questionnaire were administered to 147 respondents out of which 111 were gathered. Pearson Correlation and Linear Regression were employed in the analysis of the data collected with the use of Statistical Packages for Social Sciences (SPSS. The results revealed that integration of ICT (accounting software packages and IT knowledge and skills into accounting education (curriculum would help accounting graduates fulfill their responsibility of adding value to organizations. Consequently, it was recommended that the Nigeria Universities Commission (NUC and relevant educational bodies should compulsorily integrate (in all higher institution into accounting curriculum at all level a practical course on accounting packages and IT knowledge and skills.

  4. Integrating scientific, economic, and ecological aspects of global change

    International Nuclear Information System (INIS)

    Jacoby, H.D.; Yang, Z.

    1994-01-01

    The MIT Joint Program on the Science and Policy of Global Change is conducting research on methods for integrating the science of potential global change with economic analysis of litigation policies and quantification of economic and environmental impacts. The paper describes this work, with a focus on the way that research within the various contributing disciplines, and the design of their associated models, are influenced by the process of inclusion in an integrated framework for policy analysis. The results should contribute new insight into the relative importance of key feedbacks within the economy-climate-ecology system

  5. Specialized Accounting Expert Evidence on Economic and Financial Crimes: Analysis of the DMG Case

    OpenAIRE

    Ramírez, Maricela; Universidad Pedagógica y Tecnológica de Colombia.; Robayo-Nieto, Natalia; Universidad Pedagógica y Tecnológica de Colombia; Parra-Castiblanco, Lina María; Universidad Pedagógica y Tecnológica de Colombia.

    2016-01-01

    Generally, in the cases related to economic and financial fraud crimes defined in the Code of Criminal Procedure the performance of accounting experts is necessary, as to assist the justice system. Thus, the appointed professional creates an expert report of its evidence analysis and research work, and comes before the court in a public oral trial as to be questioned and cross-examined. In this context, this study –derived from formal research activities– will determine the requirements of th...

  6. Convergence and Optimum Currency Area, as Advanced Economic Integration

    Directory of Open Access Journals (Sweden)

    Liviu Catalin Andrei

    2014-08-01

    Full Text Available In 1961, in the earlier stage of the European integration, professor Bela Balassa proposed a five successive phase model. Today, the half century experience on integration and corresponding literature issued lets us see rather two big phases (instead of five. The one would be the incipient integration, that came to enlarge the economic openess and internationalization and shaped: (i free trade area (FTA and (ii customs union; the other would be the advanced integration, in which internationalization would be replaced by the unique-common market and other two commandments would replace or just reshape the older FTA and customs union into: (iii economic convergence and (iv optimal currency area. The last two will be emphasized by our paper, as for their current description-analysis in the literature

  7. Dynamic material accountancy in an integrated safeguards system

    International Nuclear Information System (INIS)

    Murrell, J.S.

    1979-01-01

    The nuclear material safeguards system at the Portsmouth Gaseous Diffusion Plant is currently being improved. A new material control system will provide computerized monitoring and accountability, and a new physical protection system will provide upgraded perimeter and portal entry monitoring. The control system incorporates remote computer terminals at all processing, transfer and storage areas throughout the plant. Terminal equipment is interfaced to a computer through teletype equipment. A typical terminal transaction would require verification that the particular activity (material movement or process operation) is authorized, identifying the container involved, weighing the container, and then verifying the enrichment with non-destructive assay instrumentation. The system, when fully operational, will provide near real-time accountability for each eight-hour work shift for all items in process. (author)

  8. Dynamic material accountancy in an integrated safeguards system

    International Nuclear Information System (INIS)

    Murrell, J.S.

    1978-01-01

    The nuclear material safeguards system at the Portsmouth Gaseous Diffusion Plant is currently being improved. A new material control system will provide computerized monitoring and accountability, and a new physical protection system will provide upgraded perimeter and portal entry monitoring. The control system incorporates remote computer terminals at all processing, transfer, and storage areas throughout the plant. Terminal equipment is interfaced to a computer through teletype equipment. A typical terminal transaction would require verification that the particular activity (material movement or process operation) is authorized, identifying the container involved, weighing the container, and then verifying the enrichment with non-destructive assay instrumentation. The system, when fully operational, will provide near real-time accountability for each eight-hour work shift for all items in process

  9. Integrating economic parameters into genetic selection for Large White pigs.

    Science.gov (United States)

    Dube, Bekezela; Mulugeta, Sendros D; Dzama, Kennedy

    2013-08-01

    The objective of the study was to integrate economic parameters into genetic selection for sow productivity, growth performance and carcass characteristics in South African Large White pigs. Simulation models for sow productivity and terminal production systems were performed based on a hypothetical 100-sow herd, to derive economic values for the economically relevant traits. The traits included in the study were number born alive (NBA), 21-day litter size (D21LS), 21-day litter weight (D21LWT), average daily gain (ADG), feed conversion ratio (FCR), age at slaughter (AGES), dressing percentage (DRESS), lean content (LEAN) and backfat thickness (BFAT). Growth of a pig was described by the Gompertz growth function, while feed intake was derived from the nutrient requirements of pigs at the respective ages. Partial budgeting and partial differentiation of the profit function were used to derive economic values, which were defined as the change in profit per unit genetic change in a given trait. The respective economic values (ZAR) were: 61.26, 38.02, 210.15, 33.34, -21.81, -68.18, 5.78, 4.69 and -1.48. These economic values indicated the direction and emphases of selection, and were sensitive to changes in feed prices and marketing prices for carcasses and maiden gilts. Economic values for NBA, D21LS, DRESS and LEAN decreased with increasing feed prices, suggesting a point where genetic improvement would be a loss, if feed prices continued to increase. The economic values for DRESS and LEAN increased as the marketing prices for carcasses increased, while the economic value for BFAT was not sensitive to changes in all prices. Reductions in economic values can be counterbalanced by simultaneous increases in marketing prices of carcasses and maiden gilts. Economic values facilitate genetic improvement by translating it to proportionate profitability. Breeders should, however, continually recalculate economic values to place the most appropriate emphases on the respective

  10. Historical aspects of arising and features of activity of startup companies: accounting and economic aspects

    Directory of Open Access Journals (Sweden)

    S.F. Legenchuk

    2016-07-01

    Full Text Available The history of arising and development of the concept of «startup company» have been studied and the importance of their activities have been determined. Using the largest startups (Amazon, Google, Salesforce, VMware, Facebook, Twitter, Groupon, Zynga and Аpple the main components of their activity have been determined. Because of the lack of the scientific literature that directly investigated this topic the approaches of different authors from electronic sources have been systematized and the most used of them have been analyzed. The own vision of the definition of «startup company» and its key features have been formulated as a result of the research. The place of a startup company in the system of economic categories such as an economic activity, results of company activities, accounting, analysis and risks have been determined. The impact of the consequences of risks (positive and negative of economic activity on the future of companies have been considered. The value of accounting and analysis for the economic activity of startup companies have been evaluated.

  11. Economic development through biomass system integration: Volume 1

    Energy Technology Data Exchange (ETDEWEB)

    DeLong, M.M. [Northern States Power Co., Minneapolis, MN (United States)

    1995-10-01

    This report documents a feasibility study for an integrated biomass power system, where an energy crop (alfalfa) is the feedstock for a processing plant and a power plant (integrated gasification combined cycle) in a way that benefits the facility owners. Chapters describe alfalfa basics, production risks, production economics, transportation and storage, processing, products, market analysis, business analysis, environmental impact, and policy issues. 69 figs., 63 tabs.

  12. Integrating Catholic Social Teaching into Undergraduate Accounting Courses

    Science.gov (United States)

    Haen, Jason

    2013-01-01

    The world of work that students enter after graduation will not mirror the straightforward world portrayed by their textbooks. They will be required to make decisions that will affect more than the bottom line. Faculty at Catholic business schools can integrate the components of Catholic social teaching (CST) into the classroom to help equip…

  13. A Commentary on "Integrated Reporting: A Review of Developments and Their Implications for the Accounting Curriculum"

    Science.gov (United States)

    Kamp-Roelands, Nancy

    2013-01-01

    In this commentary, Kamp-Roelands states that it was very encouraging to observe that the Association of Chartered Certified Accountants (ACCA) recognises that responding to "Integrated Reporting" initiatives requires an "integrated approach" to accounting education. That change in financial reporting standards put pressure on…

  14. Accountability

    Science.gov (United States)

    Fielding, Michael; Inglis, Fred

    2017-01-01

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

  15. Transforming the Economics Curriculum by Integrating Threshold Concepts

    Science.gov (United States)

    Karunaratne, Prashan Shayanka Mendis; Breyer, Yvonne A.; Wood, Leigh N.

    2016-01-01

    Purpose: Economics is catering to a diverse student cohort. This cohort needs to be equipped with transformative concepts that students can integrate beyond university. When a curriculum is content-driven, threshold concepts are a useful tool in guiding curriculum re-design. The paper aims to discuss these issues. Design/Methodology/Approach: The…

  16. France And The Economic Integration Project In Francophone Africa ...

    African Journals Online (AJOL)

    France And The Economic Integration Project In Francophone Africa. Kunle Amuwo. Abstract. No Abstract African Journal of Political Science Vol.4(1) 1999: 1-20. Full Text: EMAIL FULL TEXT EMAIL FULL TEXT · DOWNLOAD FULL TEXT DOWNLOAD FULL TEXT · http://dx.doi.org/10.4314/ajps.v4i1.27343 · AJOL African ...

  17. The West African currency board and economic integration of British ...

    African Journals Online (AJOL)

    WACB) as an economic integration effort in British West Africa. Through a collaborative effort between this public institution and a private company, the Bank of British West Africa, British West African colonies were not only unified but also the way ...

  18. Environmental Accounts of the Netherlands. Greenhouse gas emissions by Dutch economic activities

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2012-08-15

    Climate change is one of the major global challenges of our time. There is abundant scientific evidence that the emission of greenhouse gases caused by economic activities contributes to climate change. Accelerating emissions of carbon dioxide, methane, and other greenhouse gases since the beginning of the 20th century have increased the average global temperature by about 0.8C and altered global precipitation patterns. Combustion of fossil fuels, deforestation, but also specific agricultural activities and industrial processes are the main drivers of the increased emission of greenhouse gasses. Enhanced concentrations of greenhouse gasses in the atmosphere will increase global temperatures by radiative forcing. Likewise, climate change has a direct impact on all kinds of economic processes. These impacts may be positive or negative, but it is expected that the overall impact will be primarily negative. In order to design effective mitigation policies, one must have a good conception of the economic driving forces of climate change. The air emission accounts can be used to analyse the environmental implications in terms of greenhouse gas emissions, of production and consumption patterns. Because of their compatibility with the national accounts, greenhouse gas data can be directly linked to the economic drivers of global warming. There are several frameworks for estimating the greenhouse gas emissions for a country, yielding different results. Well-known are the emissions reported to the UNFCCC (United National Framework Convention on Climate Change) in particular under the Kyoto Protocol, but also environment statistics as well as the air emission accounts provide independent greenhouse gas estimates. The differences are not the result of disputes about the accuracy of the estimates themselves, but arise from different interpretations of what has to be counted. The inclusion or exclusion of certain elements depends on the concepts and definitions that underlie

  19. Alice in Accounting Land: The Adventure of Two Economic Historians in Accounting Records of the 19th Century

    Directory of Open Access Journals (Sweden)

    Luciana Suarez Lopes

    2014-12-01

    Full Text Available This article aims to share our experience of working with São Paulo's municipal budgets published during the 19th century and discuss the difficulties of using this kind of source to analyze the municipal public finance from a historical perspective. The budget laws published draw the researcher's attention because they are abundant and relatively easy to work with, providing a huge documentary set that may be used as a means for studies in the fields of economic history, political history, and cultural history within the imperial period. These laws are printed, therefore, readable, and easily accessible through the digital web portal Acervo Histórico da Assembleia Legislativa do Estado de São Paulo Historical Collection of the São Paulo State Legislative Assembly]. They detail the origins and destinations of public resources, municipality by municipality, allowing the researcher to reconstruct the financial life of municipalities, identifying changes in time and space of the fortunes of the 19th-century São Paulo state communities. However, may we really trust these budgets? Conversations and collaborations between two researchers showed that these accessible, readable, and abundant sources are not as appropriate as they seem at first glance. This article reports our troubled and even contradictory journey into the world of municipal public accounting, in order to detail our findings and provide a warning on these sources. A comparative methodology between budget laws and handwritten balance sheets was used at time intervals of 1, 2, and 3 years, in search of correlations and adjustment patterns between budgeted and spent amounts of money. Our experience has shown that budget laws do not have much in common with the actual financial experience of municipalities within the imperial period, therefore, they are not the most appropriate sources to know the financial daily life in the 19th-century São Paulo state villages.

  20. The Integrative Dimension of the Economic Globalization in European Space

    Directory of Open Access Journals (Sweden)

    Daniela Mariana Alexandrache

    2010-06-01

    Full Text Available We believe that globalization and its socio-economic implications of the world and world economic crisis is one of the most debated issues from several years. The publication "The Economist’’ named globalization as the most used word of the century. The most relevant dimension of globalization is the economy with the more dynamic factors: technological development, the hegemony of liberal conceptions (closely linked to the triumph of the ideology of market economy and explosive development of countries or regions. Economic globalization has manifested a series of visible effects such as: the emergence of new markets and foreign trade (interconnected at global level, the appearance of: transnational companies, multilateral agreements on trade, broadening the scope of WTO, transformation of multinational companies in transnational companies and the emergence of global economic markets. Regionally, we noticed that the trendof concentration of economic activity is more pronounced and advanced in the European continent. Expanding globalization in Europe was achieved because of the fall of communism, and the neoliberal reformation which took place in Western European countries. Events like the fall of the Berlin Wall, followed by the fall of communism eradicated many political, economic, religious or cultural barriers. There were born new relations between state and market, public and private. European Union is, in our view, a regional office ofglobalization, representing the best performing integrative system in the world (by creating free trade area, customs union, common market, the Economic and Monetary Union. In terms of the European Commission,European model is a third way towards globalization, a middle path between protectionism and uncontrolled economy. To understand why the EU is an advanced approximation of globalization, perhaps a regional model of globalization, we must first understand the link between globalization and regional

  1. An integrative account of constraints on cross-situational learning.

    Science.gov (United States)

    Yurovsky, Daniel; Frank, Michael C

    2015-12-01

    Word-object co-occurrence statistics are a powerful information source for vocabulary learning, but there is considerable debate about how learners actually use them. While some theories hold that learners accumulate graded, statistical evidence about multiple referents for each word, others suggest that they track only a single candidate referent. In two large-scale experiments, we show that neither account is sufficient: Cross-situational learning involves elements of both. Further, the empirical data are captured by a computational model that formalizes how memory and attention interact with co-occurrence tracking. Together, the data and model unify opposing positions in a complex debate and underscore the value of understanding the interaction between computational and algorithmic levels of explanation. Copyright © 2015 Elsevier B.V. All rights reserved.

  2. Europe's economic integration: Maastricht and Europe. Europas wirtschaftliche Integration: Maastricht und Europa

    Energy Technology Data Exchange (ETDEWEB)

    Jaeggi, U. (DuPont de Nemours International S.A., Genf (Switzerland))

    1994-10-01

    The Maastricht Treaty is a decisive step towards Europe's economic integration, which will ultimately provide an alignment of economic policies and a common currency. Companies wishing to keep abreast of their competitors and contribute to improving the competitivity of Europe's industry are faced with the challenge of changing their traditional ways of business relations. (orig.)

  3. Accounting for the risk of extreme outcomes in an integrated assessment of climate change

    International Nuclear Information System (INIS)

    Gerst, Michael D.; Howarth, Richard B.; Borsuk, Mark E.

    2010-01-01

    The potential for climate catastrophes, represented by 'fat-tailed' distributions on consequences, has attracted much attention recently. To date, however, most integrated assessment models have either been largely deterministic or deterministic with ex-post sensitivity analysis. The conclusions of such analyses are likely to differ from those employing models that accurately characterize society's joint preferences concerning time and risk, especially when distributions are fat-tailed. Using a dynamic stochastic general equilibrium model adapted from Nordhaus's DICE model, we show that failing to accurately account for risk can lead to substantial underestimation of the net benefits of greenhouse gas abatement. A robust finding of our analysis is that a lenient 'policy ramp' emissions reduction strategy is preferable over a more aggressive strategy-such as that advocated by the Stern Review-only if the model does not account for uncertainty about the climate system, the carbon cycle and economic damages, and specifies a consumption discount rate that is counterfactually higher than the historical global weighted average cost of capital of 4.0%. In the debate over uncertainty and time discounting, our results imply that what matters most in climate change assessment is the inclusion and particular specification of uncertainty rather than the precise choice of discount rate.

  4. Economic Globalization - a Phenomenon of Global Business Integration

    Directory of Open Access Journals (Sweden)

    Radu-Marcel Joia

    2012-05-01

    Full Text Available Tumultuous economic life led scientists to seek explanations to the negative economic events,events that take many forms, and to whom it is a must to find a solution or even a mitigating factor. Thefoundation of the economy has undergone many changes. The recent events manifested in the world economyshow that the underlying fundamentals of this science must be revised because they proved to be wrong. Itnotes several times, mainly due to present economic crisis, that currently the economics have no theoreticaland practical means and no tools of analysis and intervention in the economy, proving that the existing onesare exceeded and insufficient, so that the creation of an unifying principle and of some generalizing conceptsthat could systematize and forecast the current economic phenomena in the microeconomics andmacroeconomics, especially in the transnational companies field, those which are the base of the foreigndirect investment flows, should become the main objective of the new economic science. Through this paper,we tried to illustrate the important aspects of economic globalization, the challenges that this phenomenonposes to economies and the way in which an economy can become globally competitive, under massiveconstraints of the global competition, how a national company can become globally integrated, study basedon representative references.

  5. Modelling efficient innovative work: integration of economic and social psychological approaches

    Directory of Open Access Journals (Sweden)

    Babanova Yulia

    2017-01-01

    Full Text Available The article deals with the relevance of integration of economic and social psychological approaches to the solution of enhancing the efficiency of innovation management. The content, features and specifics of the modelling methods within each of approaches are unfolded and options of integration are considered. The economic approach lies in the generation of the integrated matrix concept of management of innovative development of an enterprise in line with the stages of innovative work and the use of the integrated vector method for the evaluation of the innovative enterprise development level. The social psychological approach lies in the development of a system of psychodiagnostic indexes of activity resources within the scope of psychological innovative audit of enterprise management and development of modelling methods for the balance of activity trends. Modelling the activity resources is based on the system of equations accounting for the interaction type of psychodiagnostic indexes. Integration of two approaches includes a methodological level, a level of empirical studies and modelling methods. There are suggested options of integrating the economic and psychological approaches to analyze available material and non-material resources of the enterprises’ innovative work and to forecast an optimal option of development based on the implemented modelling methods.

  6. Regional economic integration in Great East Asia: determinants and barriers

    Directory of Open Access Journals (Sweden)

    Volodymyr Korol

    2015-06-01

    Full Text Available The article studies both general trends and peculiar characteristics of processes of economic integration in the Great East Asia, which plays the role of one of the major centers of contemporary global development. The basic determinants and barriers for implementation of regional strategies by China, Japan, ASEAN that will influence the geo-economic policy of Ukraine not only in East Asian, but also European and Eurasian areas. Attention is focused on the basic principles of realized and potential future integration models in the "ASEAN+" format with variable composition of member states that correspond to different extents to strategic objectives of both specified key actors in the region and extra-regional states that have global and transnational interests. Extrapolation of dominant trends in the nature and dynamics of transformation processes of East Asian economic regionalization allowed forming a forecast for the longterm conservation of importance of free trade agreements in the absence of preconditions to create customs unions. At the same time it was stressed out that proper assurance of national interests of international economic relations will be based on contractual instruments at the international level, without creating institutional and legal superstructure similar to the European Union or the Eurasian Economic Union as supranational law and supranational bodies.

  7. Governance through Economic Paradigms: Addressing Climate Change by Accounting for Health

    Directory of Open Access Journals (Sweden)

    Kristine Belesova

    2016-12-01

    Full Text Available Climate change is a major challenge for sustainable development, impacting human health, wellbeing, security, and livelihoods. While the post-2015 development agenda sets out action on climate change as one of the Sustainable Development Goals, there is little provision on how this can be achieved in tandem with the desired economic progress and the required improvements in health and wellbeing. This paper examines synergies and tensions between the goals addressing climate change and economic progress. We identify reductionist approaches in economics, such as ‘externalities’, reliance on the metric of the Gross Domestic Product, positive discount rates, and short-term profit targets as some of the key sources of tensions between these goals. Such reductionist approaches could be addressed by intersectoral governance mechanisms. Health in All Policies, health-sensitive macro-economic progress indicators, and accounting for long-term and non-monetary values are some of the approaches that could be adapted and used in governance for the SDGs. Policy framing of climate change and similar issues should facilitate development of intersectoral governance approaches.

  8. An economic analysis of the European commission’s proposal for a European account

    Directory of Open Access Journals (Sweden)

    Nicolas Kyriakides

    2013-12-01

    Full Text Available This paper performs an economic analysis of the European Commission’s proposal for a European-wide preservation order. Bentham’s utilitarianism theory suggests that legislators must take into mind the pleasures and pains associated with any legislation and to form laws in order to create the greatest good for the greatest number. These ideas are reflected in the modern economic theories of welfare economics. But are these principles sufficient to create effective legal rules and achieve justice? Section 2 of this work analyzes the difficulties in obtaining a provisional measure to preserve another party’s assets in another Member State of the European Union (“EU”. Section 3 sets out the Commission’s proposal for a European Account Preservation Order (“EAPO”. Section 4 applies welfare economics principles in order to identify the effect of legal rules related to this proposal, while it proposes an alternative approach to these principles. Lastly, section 4 makes suggestions on the proposal based on this alternative approach.

  9. Integrated environmental policy: A review of economic analysis.

    Science.gov (United States)

    Wiesmeth, Hans; Häckl, Dennis

    2017-04-01

    Holistic environmental policies, which emerged from a mere combination of technical activities in waste management some 40 years ago, constitute the most advanced level of environmental policies. These approaches to environmental policy, among them the policies in integrated waste management, attempt to guide economic agents to an environment-friendly behaviour. Nevertheless, current holistic policies in waste management, including policies on one-way drinks containers and waste electrical and electronic equipment, and implementations of extended producer responsibility with further applications to waste electrical and electronic equipment, reveal more or less severe deficiencies - despite some positive examples. This article relates these policy failures, which are not necessarily the result of an insufficient compliance with the regulations, to missing constitutive elements of what is going to be called an 'integrated environmental policy'. This article therefore investigates - mostly from a practical point of view - constitutive elements, which are necessary for a holistic policy to serve as a well-functioning allocation mechanism. As these constitutive elements result from a careful 'integration' of the environmental commodities into the economic allocation problems, we refer to these policies as 'integrated environmental policies'. The article also discusses and illustrates the main steps of designing such a policy - for waste electrical and electronic equipment and a (possible) ban of Glyphosat in agriculture. As these policies are dependent on economic and political stability with environmental awareness sufficiently developed, the article addresses mostly waste management policies in highly industrialised countries.

  10. Is Economic Development Promoting Monetary Integration in East Asia?

    Directory of Open Access Journals (Sweden)

    Kentaro Kawasaki

    2015-10-01

    Full Text Available This paper tries to investigate whether there exist international integrated markets among East Asian economies, by employing the Generalized Purchasing Power Parity (G-PPP model, then, it would help to suggest whether the East Asian region is the Optimum Currency Area (OCA or not. The empirical results in this paper suggest that holding the G-PPP among nine Asian countries (China, Indonesia, Japan, Korea, Malaysia, the Philippines, Singapore, Thailand and Vietnam becomes more applicable in 2000–2013 than of that in 1984–1997. In the period of “globalization,” which is characterized by expansion of world trade, increase of international capital flows, and development of information and communications technologies, Asian economic development has been promoting not only economic integrations but also constructing the stable linkages of real exchange rates. Therefore, it would help to adopt regional coordination for monetary policies to assure the feasibility of a possible monetary union.

  11. Hospital-physician collaboration: landscape of economic integration and impact on clinical integration.

    Science.gov (United States)

    Burns, Lawton Robert; Muller, Ralph W

    2008-09-01

    Hospital-physician relationships (HPRs) are an important area of academic research, given their impact on hospitals' financial success. HPRs also are at the center of several federal policy proposals such as gain sharing, bundled payments, and pay-for-performance (P4P). This article analyzes the HPRs that focus on the economic integration of hospitals and physicians and the goals that HPRs are designed to achieve. It then reviews the literature on the impact of HPRs on cost, quality, and clinical integration. The goals of the two parties in HPRs overlap only partly, and their primary aim is not reducing cost or improving quality. The evidence base for the impact of many models of economic integration is either weak or nonexistent, with only a few models of economic integration having robust effects. The relationship between economic and clinical integration also is weak and inconsistent. There are several possible reasons for this weak linkage and many barriers to further integration between hospitals and physicians. Successful HPRs may require better financial conditions for physicians, internal changes to clinical operations, application of behavioral skills to the management of HPRs, changes in how providers are paid, and systemic changes encompassing several types of integration simultaneously.

  12. Economic competitiveness of fuel cell onsite integrated energy systems

    Science.gov (United States)

    Bollenbacher, G.

    1983-01-01

    The economic competitiveness of fuel cell onsite integrated energy systems (OS/IES) in residential and commercial buildings is examined. The analysis is carried out for three different buildings with each building assumed to be at three geographic locations spanning a range of climatic conditions. Numerous design options and operating strategies are evaluated and two economic criteria are used to measure economic performance. In general the results show that fuel cell OS/IES's are competitive in most regions of the country if the OS/IES is properly designed. The preferred design is grid connected, makes effective use of the fuel cell's thermal output, and has a fuel cell powerplant sized for the building's base electrical load.

  13. Accountability in integrated working: Meaning and implications for cancer care teams

    International Nuclear Information System (INIS)

    Colyer, Hazel

    2012-01-01

    This article presents a critical evaluation of the concepts of accountability and delegated authority and how this impacts on integrated working in cancer care teams. It looks at the difficulties experienced by radiographers in establishing their roles in integrated teams through an analysis of how professional teams have developed from a sociological and historical perspective. The paper highlights the contestability of the terms and contends that many non-medical professional practitioners experience problems with assuming full accountability. The article acknowledges and advocates that the wishes of patients and clients must be prioritised in the decision making process, thus requiring professionals to embrace accountability fully and differentiate and manage risk. The importance of leadership in furthering the achievement of integrated working is recognised. In conclusion, the article proposes that shared accountability among teams is challenging for radiographers and others, and that education providers should take this into account when designing curricula.

  14. The Balkans: Between Economic Crisis And European Integration

    Directory of Open Access Journals (Sweden)

    Andrei RĂDULESCU

    2012-06-01

    Full Text Available The Balkans region (also known as the „Powder keg of Europe” has always been an European question, a Western question, as underlined by Arnold Toynbee, in 1922. At present, European Union is confronted with the fifth enlargement, also known as the “post-conflict” enlargement – the integration of Balkan states. Bulgaria joined European Union in 2007. Croatia signed the Accession Treaty in 2011 and is expected to become an EU member in 2013. The other countries encounter in different stages of European integration. However, this process presents several challenges and dilemmas, either for European Union, or for the Balkan enclave. The main challenge in the case of this enlargement is to reconcile the nation-state building and the European integration. From the economic point of view, the Balkans region is underdeveloped. Several factors determined this stance of the region: the poor endowment in terms of natural resources, the political situation over the centuries (the military conflicts – impeding the economic development, the cultural factors. At present, the region is confronted with the consequences of the worst economic and financial crisis o global economy since the end of World War II.

  15. Social and Economic Analysis Branch: integrating policy, social, economic, and natural science

    Science.gov (United States)

    Schuster, Rudy; Walters, Katie D.

    2015-01-01

    The Fort Collins Science Center's Social and Economic Analysis Branch provides unique capabilities in the U.S. Geological Survey by leading projects that integrate social, behavioral, economic, and natural science in the context of human–natural resource interactions. Our research provides scientific understanding and support for the management and conservation of our natural resources in support of multiple agency missions. We focus on meeting the scientific needs of the Department of the Interior natural resource management bureaus in addition to fostering partnerships with other Federal and State managers to protect, restore, and enhance our environment. The Social and Economic Analysis Branch has an interdisciplinary group of scientists whose primary functions are to conduct both theoretical and applied social science research, provide technical assistance, and offer training to support the development of skills in natural resource management activities. Management and research issues associated with human-resource interactions typically occur in a unique context and require knowledge of both natural and social sciences, along with the skill to integrate multiple science disciplines. In response to these challenging contexts, Social and Economic Analysis Branch researchers apply a wide variety of social science concepts and methods which complement our rangeland/agricultural, wildlife, ecology, and biology capabilities. The goal of the Social and Economic Analysis Branch's research is to enhance natural-resource management, agency functions, policies, and decisionmaking.

  16. Empirical Analysis of Time in Relation to Economic Development. A System of Time Accounts

    Directory of Open Access Journals (Sweden)

    NICOLETA CARAGEA

    2010-12-01

    Full Text Available The paper proposes a new approach to the relation between socio-economic development and time. Measuring the economic development of a country by GDP it is obvious that the indicator is an insufficient measure in order to illustrate the progress of the society. National Time Accounting is a set of methods for measuring, comparing and analyzing how people spend and experience their time. The approach is based on evaluated time use or the flow of emotional experience during daily activities. In order to determine the level of development an international system of new statistical indicators was elaborated to express development trough the quality of life growing. The indicators are related to the economic level of the country, living and environmental conditions, employment and the quality of human capital in labour market, but also they reflect the household activities, the balance between professional and private life of people, health condition. The U-index helps to overcome some of the limitations of interpersonal comparisons of subjective well-being.

  17. A critical review of accounting and economic methods for estimating the costs of addiction treatment.

    Science.gov (United States)

    Cartwright, William S

    2008-04-01

    Researchers have been at the forefront of applying new costing methods to drug abuse treatment programs and innovations. The motivation for such work has been to improve costing accuracy. Recent work has seen applications initiated in establishing charts of account and cost accounting for service delivery. As a result, researchers now have available five methods to apply to the costing of drug abuse treatment programs. In all areas of costing, there is room for more research on costing concepts and measurement applications. Additional work would be useful in establishing studies with activity-based costing for both research and managerial purposes. Studies of economies of scope are particularly relevant because of the integration of social services and criminal justice in drug abuse treatment. In the long run, managerial initiatives to improve the administration and quality of drug abuse treatment will benefit directly from research with new information on costing techniques.

  18. FINANCIAL-ECONOMIC INTEGRATION AS A TOOL FOR INCREASE OF INVESTMENT SUPPORT OF AGRO-INDUSTRIAL PRODUCTION

    Directory of Open Access Journals (Sweden)

    E. R. Zakirova

    2017-01-01

    Full Text Available The article reveals the essence and systematizes the advantages of financial and economic integration. In the agro-industrial complex, this kind of integration contributes to attracting investments and reducing risks for investors, increasing the competitiveness and economic growth of the region. The relevance of the study is due to insufficiently researched remains many aspects of the functioning of integrated business systems in relation to individual industries, in particular, to agroindustrial production. The aim of the article is to study theoretical approaches to the essence of financial and economic integration in agro-industrial production and analyze the mechanism of investment support for the Russian agrarian sector, taking into account financial and economic integration. In preparing the article, general scientific methods of research were used: analysis and synthesis, generalization, comparison, classification. Results. The interpretation of financial and economic integration in Russian and foreign scientific publications is generalized. Distinctions of financial and economic integration are distinguished from other economic processes. The advantages of financial and economic integration for the economy and business entities are systematized. The importance of integrating industries and business entities in the agro-industrial complex, which is of strategic importance for ensuring Russia's food security, was noted. The branch structure of the agro-industrial complex is analyzed. The scheme of the integrated financial and economic mechanism in the agroindustrial complex is described. The importance of an optimal balance between cooperation and integration was underscored. The insufficiency of the methodological level of studies of agro-industrial integration is grounded. The components of the effect of financial and economic integration are considered. Positive effects of integration processes in the agroindustrial complex are

  19. Integrated Reporting: A Review of Developments and Their Implications for the Accounting Curriculum

    Science.gov (United States)

    Owen, Gareth

    2013-01-01

    Integrated reporting (IR) is a major development in a number of sustainability-related accounting initiatives and, if widely adopted, will require significant developments in professional and university accounting curricula. These will include: a strategic rather than operational or transactional focus; longer- rather than short-term outlook;…

  20. A Commentary on "Integrated Reporting: A Review of Developments and Their Implications for the Accounting Curriculum"

    Science.gov (United States)

    Correa Ruiz, Carmen

    2013-01-01

    In this commentary, Correa Ruiz notes that from his analysis, Owen (2013) identified the essential elements to be included in a modern professional accounting curriculum, described how Association of Chartered Certified Accountants (ACCA) has embedded "Integrated Reporting" in its curriculum, and discussed future curriculum development,…

  1. Experiential Learning in Accounting Work-Integrated Learning: A Three-Way Partnership

    Science.gov (United States)

    Elijido-Ten, Evangeline; Kloot, Louise

    2015-01-01

    Purpose: Work-integrated learning (WIL) helps improve the work readiness of accounting graduates. The purpose of this paper is to explore the role played by large and small-to-medium enterprise (SME) employers in providing experiential learning opportunities to accounting students in an Australian higher education context.…

  2. Using the Student Research Project to Integrate Macroeconomics and Statistics in an Advanced Cost Accounting Course

    Science.gov (United States)

    Hassan, Mahamood M.; Schwartz, Bill N.

    2014-01-01

    This paper discusses a student research project that is part of an advanced cost accounting class. The project emphasizes active learning, integrates cost accounting with macroeconomics and statistics by "learning by doing" using real world data. Students analyze sales data for a publicly listed company by focusing on the company's…

  3. Role of materials accounting in integrated safeguards systems for reprocessing plants

    International Nuclear Information System (INIS)

    Hakkila, E.A.; Gutmacher, R.G.; Markin, J.T.; Shipley, J.P.; Whitty, W.J.

    1981-01-01

    Integration of materials accounting and containment/surveillance techniques for international safeguards requires careful examination and definition of suitable inspector activities for verification of operator's materials accounting data. The inspector's verification procedures are designed to protect against data falsification and/or the use of measurement uncertainties to conceal missing material. Materials accounting activities are developed to provide an effective international safeguards system when combined with containment/surveillance activities described in a companion paper

  4. Conditional economic incentives for reducing HIV risk behaviors: integration of psychology and behavioral economics.

    Science.gov (United States)

    Operario, Don; Kuo, Caroline; Sosa-Rubí, Sandra G; Gálarraga, Omar

    2013-09-01

    This article reviews psychology and behavioral economic approaches to HIV prevention, and examines the integration and application of these approaches in conditional economic incentive (CEI) programs for reducing HIV risk behavior. We discuss the history of HIV prevention approaches, highlighting the important insights and limitations of psychological theories. We provide an overview of the theoretical tenets of behavioral economics that are relevant to HIV prevention, and utilize CEIs as an illustrative example of how traditional psychological theories and behavioral economics can be combined into new approaches for HIV prevention. Behavioral economic interventions can complement psychological frameworks for reducing HIV risk by introducing unique theoretical understandings about the conditions under which risky decisions are amenable to intervention. Findings from illustrative CEI programs show mixed but generally promising effects of economic interventions on HIV and sexually transmitted infection (STI) prevalence, HIV testing, HIV medication adherence, and drug use. CEI programs can complement psychological interventions for HIV prevention and behavioral risk reduction. To maximize program effectiveness, CEI programs must be designed according to contextual and population-specific factors that may determine intervention applicability and success. PsycINFO Database Record (c) 2013 APA, all rights reserved.

  5. Conditional Economic Incentives for Reducing HIV Risk Behaviors: Integration of Psychology and Behavioral Economics

    Science.gov (United States)

    Operario, Don; Kuo, Caroline C.; Sosa-Rubí, Sandra G.; Gálarraga, Omar

    2014-01-01

    Objective This paper reviews psychology and behavioral economic approaches to HIV prevention, and examines the integration and application of these approaches in conditional economic incentive (CEI) programs for reducing HIV risk behavior. Methods We discuss the history of HIV prevention approaches, highlighting the important insights and limitations of psychological theories. We provide an overview of the theoretical tenets of behavioral economics that are relevant to HIV prevention, and utilize CEIs as an illustrative example of how traditional psychological theories end behavioral economics can be combined into new approaches for HIV prevention. Results Behavioral economic interventions can complement psychological frameworks for reducing HIV risk by introducing unique theoretical understandings about the conditions under which risky decisions are amenable to intervention. Findings from illustrative CEI programs show mixed but generally promising effects of economic interventions on HIV and STI prevalence, HIV testing, HIV medication adherence, and drug use. Conclusion CEI programs can complement psychological interventions for HIV prevention and behavioral risk reduction. To maximize program effectiveness, CEI programs must be designed according to contextual and population-specific factors that may determine intervention applicability and success. PMID:24001243

  6. Generic Skills for Graduate Accountants: The Bigger Picture, a Social and Economic Imperative in the New Knowledge Economy

    Science.gov (United States)

    Bunney, Diane; Sharplin, Elaine; Howitt, Christine

    2015-01-01

    The case for integrating generic skills in university accounting programmes is well documented in the literature, but the implementation of strategies designed to teach generic skills in the context of accounting courses has posed ongoing challenges for academics and course administrators. The imperative for generic skills in accounting programmes…

  7. HARMONIZATION OF TAX SYSTEMS IN THE EAEU COUNTRIES IN THE CONDITIONS OF DEEPENING ECONOMIC INTEGRATION

    Directory of Open Access Journals (Sweden)

    Aleksandr V. Ishkhanov

    2018-03-01

    Full Text Available The present article analyzes the viewpoints of scientists of different economic directions on the possibility and expediency of tax policy coordination in the countries-participants of economic and monetary associations. The authors assess the role of tax instruments in the regional integration associations, study the differences in the tax systems of the countries of the Eurasian Economic Union, which restrain the integration processes within the union. The influence of the fiscal policy of the EAEU member countries on the state of their economies is studied. The authors of the article believe that, in the context of deepening integration in the EAEU, the deliberate distribution of powers in the field of tax regulation between state and supranational authorities ensuring a consistent approximation of tax systems of the participating countries taking into account the economic situation and interests of all members of the association, gains particular relevance. The measures on ensuring the elimination of double taxation within the union are proposed. The authors come to the conclusion that it is necessary to harmonize the tax policies of the member countries of the association. At the same time, the harmonization of taxation in the countries of the union should become a condition, the observance of which is necessary for the formation of a currency zone in the territory of the Unified Energy System. The article presents a set of measures aimed at ensuring equal conditions for taxing business in the EAEU. Particular attention is paid to the study of the possibility of expanding the revenues and expenditures of the unified budget of the EAEU with a view to providing financial support to projects aimed at accelerating the processes of economic and monetary integration. The authors consider it expedient to redistribute part of the national income of the participating countries to the depressed regions of the association, provided that these measures

  8. Concepts on integration of physical protection and material accounting functions in a safeguards system

    International Nuclear Information System (INIS)

    Reynolds, D.A.

    1981-01-01

    Concepts on integration of physical protection and material accounting systems to enhance overall safeguards capability are developed and presented. These concepts identify ways in which material accounting systems can be used to enable effective monitoring of authorized movement of nuclear material through physical protection boundaries. Concepts are also discussed for monitoring user access to nuclear material and for tagging user identification to material accounting transactions through physical protection functions. These result in benefits in detecting diversion and in positively tracing material movement. Finally, coordination of safeguards information from both subsystems in such an integrated system through a safeguards coordination center is addressed with emphasis on appropriate response in case of discrepancies

  9. FISCAL EFFECTIVENESS UNDER REGIONAL ECONOMIC INTEGRATION: INDONESIAN AGRICULTURAL PERFORMANCE CASE

    Directory of Open Access Journals (Sweden)

    Nasrudin Nasrudin

    2013-04-01

    Full Text Available AbstractThis paper investigates the effectiveness of fiscal policy in boosting agricultural sector performance and seeks the most effective policy in the presence of regional economic integration. It predicts the effectiveness of fiscal policy on the agricultural sector performance in four periods; the new order regime, the economic crisis, and pre and post China Free Trade Area (CAFTA. It also predicts the impact of fiscal policy on agricultural sector performance when CAFTA is fully implemented. It finds that fiscal policy is more effective in the optimum allocation of expenditures. It also finds that the agricultural sector can grow faster when the portion of capital expenditure increases.Keywords: Fiscal effectiveness, economic integration, agricultureJEL Classification Numbers: E62, F15, Q17AbstrakMakalah ini menyelidiki efektivitas kebijakan fiskal dalam mendorong kinerja sektor pertanian dan mencari kebijakan yang paling efektif dengan adanya integrasi ekonomi regional. Makalah ini memprediksi efektivitas kebijakan fiskal dalam meningkatkan kinerja sektor pertanian dalam empat periode; rezim orde baru, krisis ekonomi, sebelum pelaksanaan China Free Trade Area (CAFTA, dan setelah pelaksanaan CAFTA. Makalah ini juga memprediksi dampak kebijakan fiskal terhadap kinerja sektor pertanian saat CAFTA sepenuhnya dilaksanakan. Hasil analisis menemukan bahwa kebijakan fiskal lebih efektif dalam alokasi optimal dari pengeluaran. Analisis juga menemukan bahwa sektor pertanian dapat tumbuh lebih cepat ketika porsi peningkatan belanja modal meningkat.Keywords: Efektivitas fiskal, integrasi ekonomi, pertanianJEL Classification Numbers: E62, F15, Q17

  10. FDI DETERMINANTS IN THE EURASIAN ECONOMIC UNION COUNTRIES AND EURASIAN ECONOMIC INTEGRATION EFFECT ON FDI INFLOWS

    Directory of Open Access Journals (Sweden)

    Yerkezhan Zhumakankyzy Akhmetzaki

    2017-09-01

    Full Text Available The paper examines the potential determinants of foreign direct investment inflows into the region of Eurasian Economic Union, as well as incentives for investment into other neighboring countries. In the first model, the authors test a hypothesis on country specific foreign direct investment determinants for the Eurasian Economic Union region. The results of fixed effects estimation show that gross domestic product, infrastructure development and secondary education enrollment have a positive statistically significant effect on the foreign direct investment inflows into the region. Conversely, the impact of Customs Union on foreign direct investment appeared to be negative. Furthermore, in the second model of the natural experiment, the authors empirically test the hypothesis on Customs Union’s effect on foreign direct investment while controlling for both country and time effects. The model includes evaluating the impact of the policy change on foreign investment inflows. The natural experiment outcome also points to the negative effect of Eurasian economic integration on foreign direct investment inflows. Although the countries of Eurasian Economic Union have relatively business friendly regulations, such procedures as enforcing contracts, resolving insolvencies and dealing with construction permits are time-consuming. For attracting foreign investment, it is advisable to facilitate such procedures and make the process of setting up a new business less onerous. The research can be used as an outline for further examining of Eurasian economic integration and apart from that, the study results can be applied for practical purposes of policy elaboration aimed at stimulating foreign direct investment into the Eurasian Economic Union.

  11. ANALYSIS OF INFLUENCE FACTORS OF ECONOMIC EFFICIENCY ON THE ECONOMY OF THE INTEGRATED STRUCTURES

    Directory of Open Access Journals (Sweden)

    I. P. Bogomolova

    2014-01-01

    Full Text Available Currently in Russia, special attention is paid to the food industry, providing a key influence on the state's economy and food security of the country. The food industry not only creates substantial part of the gross domestic product, which is one of the main sources of fillings budgets of all levels, and contributes to the strengthening of the state in world markets. These circum-stances make it necessary to increase the efficiency of industrial structures by mobilizing factors affecting the economy of enterprises, including by shifting emphasis on the integration of food industry enterprises in General competitiveness of the goods produced, the stability of the entire industry, its leading industries and organizations. The article substantiates the expediency of application of integrated structures, discusses the methods and tools of analysis of influence factors of economic efficiency on the economy of inte-grated structures. Evaluation is recommended in two key areas: assessment of the financial condition and evaluation of training and development of staff, taking into account the strategic objectives of integrated structures. The analysis makes it possible to correctly allocate financial resources and to achieve balanced economic performance management through more effective use of credit re-sources, the rational management of economic parameters optimization of the number of employees and production capacity.

  12. Using the Monopoly[R] Board Game as an In-Class Economic Simulation in the Introductory Financial Accounting Course

    Science.gov (United States)

    Shanklin, Stephen B.; Ehlen, Craig R.

    2007-01-01

    This paper discusses using the Monopoly[R] board game as an economic simulation exercise to reinforce an understanding of how the accounting cycle impacts financial statements used to evaluate management performance. This approach uses the rules and strategies of a familiar board game to create a simulation of business and economic realities,…

  13. History and meaning of the Accounting Olympics. First Accounting Olympics held by the Accounting department of the University of Economics - Varna

    Directory of Open Access Journals (Sweden)

    Plamena Nedyalkova

    2017-03-01

    Full Text Available The main purpose of this paper is to show the significance of the accounting Olympics for high school students. They can be use not only to test the level in which the students have mastered the accounting knowledge but as well to ensure they’re much more smooth transition from the high school to the university.

  14. The Franchising in the Context of Development of Small and Medium-Sized Business: Organizational-Economic and Accounting Aspects

    OpenAIRE

    Makhota Alla V.

    2017-01-01

    In order to determine the organizational-economic and accounting aspects of franchising in the context of volatility of the macro-economic situation and the scarcity of entrepreneurs’ own funds, the current status of the franchising market in Ukraine, its economic essence and its role have been determined; the kinds of franchising that are known in world business practices have been provided; the types of distribution contracts that are close to the meaning of franchising have been defined; t...

  15. Integrated Emergy and Economic Evaluation of Lotus-Root ...

    Science.gov (United States)

    Lotus (Neumbo nucifera, Gaertn) is the most important aquatic vegetable in China, with a cultivation history of over 3000 years. The emergy, energy, material, and money flows of three lotus root cultivation modes in Wanqingsha, Nansha District, Guangzhou, China were examined using Energy Systems Language models and emergy evaluation to better understand their ecological and economic characteristics on multiple spatial and temporal scales. The natural resource foundations, economic characteristics and sustainability of these modes were evaluated and compared. The results showed that although all three modes were highly dependent on purchased emergy inputs, their potential impacts as measured by the local (ELRL) and global (ELRW) environmental loading ratios were less than 1.2 and 0.7, respectively. The lotus-fish mode was the most sustainable with its emergy index of sustainable development (EISD) 2.09 and 2.13 times that of the pure lotus and lotus-shrimp modes, respectively. All three lotus-root production modes had superior economic viability, since their Output/Input ratio ranged from 2.56 to 4.95. The results indicated that agricultural systems may have different environmental impacts and sustainability characteristics at different spatial and temporal scales, and that these impacts and characteristics can be simultaneously explored using integrated emergy and economic evaluations. This study provides some major new insights about agriculture and its potenti

  16. Focusing accounting curricula on students' long-run careers: recommendations for an integrated competency-based framework for accounting education

    NARCIS (Netherlands)

    Lawson, R.A.; Blocher, E.J.; Brewer, P.C.; Cokins, G.; Sorensen, J.E.; Stout, D.E.; Sundem, G.L.; Wolcott, S.K.; Wouters, M.J.F.

    2014-01-01

    Professional organizations, accrediting bodies, and accounting educators have defined the competencies that accounting students need for entry-level success in public accounting. However, definitions of the competencies required by all accounting students for long-term career requirements are

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

    Science.gov (United States)

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

    2017-12-01

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

  18. Towards a consistent approach for ecosystem accounting

    NARCIS (Netherlands)

    Edens, B.; Hein, L.G.

    2013-01-01

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

  19. Adam Smith, the Impartial Spectator and Embodiment: Towards an Economics of Accountability and Dialogue

    Directory of Open Access Journals (Sweden)

    Mark Rathbone

    2018-04-01

    Full Text Available This article argues that Adam Smith’s notion of sympathy and the impartial spectator in his work The Theory of Moral Sentiments [1759] connects the individual to society. In this work, Smith’s economics are far more complex than mere self-interest as a driver of commerce. Self-interest functions within a socio-ethical framework that limits excess and narcissism. However, morality was not based on normative assumptions for Smith and Hume. Morality was directly linked to social and cognitive processes in which the approbation of others was important. In other words, behaviour was based on the perceptions of others; therefore, action was to be adjusted to obtain sympathy. The impartial spectator refers to the cognitive process in which moral assessments are made. Therefore, the empiricism of Smith differs from determinism as related to physical causation because it operates through habituation and/or socialisation that can accommodate change and variation. Clearly, the socio-cultural presupposition of society directly influences the moral judgment of the individual. However, this deterministic tendency may result in an uncritical assessment of moral behaviour. To address this potential limitation of determinism, the embodied phenomenology of Merleau-Ponty is explored as an alternative theory which attempts to move beyond a dualism rooted in materialism/idealism. This perspective may expand on Smith’s economics by adding a more inclusive assessment of behaviour. Specifically, Merleau-Ponty’s corporeality provides a theory of behaviour that goes beyond a particular society’s perceptions of acceptable behaviour. This framework may provide the impartial spectator with a more encompassing perspective on moral assessment that may also be beneficial for sustainable commerce. It will be proposed that Merleau-Ponty’s embodied phenomenology and the hyper-dialectic of the flesh highlights the role of accountability and dialogue in moral assessment

  20. Toward an integrated approach to nutritional quality, environmental sustainability, and economic viability: research and measurement gaps.

    Science.gov (United States)

    Herforth, Anna; Frongillo, Edward A; Sassi, Franco; Mclean, Mireille Seneclauze; Arabi, Mandana; Tirado, Cristina; Remans, Roseline; Mantilla, Gilma; Thomson, Madeleine; Pingali, Prabhu

    2014-12-01

    Nutrition is affected by numerous environmental and societal causes. This paper starts with a simple framework based on three domains: nutritional quality, economic viability, and environmental sustainability, and calls for an integrated approach in research to simultaneously account for all three. It highlights limitations in the current understanding of each domain, and how they influence one another. Five research topics are identified: measuring the three domains (nutritional quality, economic viability, environmental sustainability); modeling across disciplines; furthering the analysis of food systems in relation to the three domains; connecting climate change and variability to nutritional quality; and increasing attention to inequities among population groups in relation to the three domains. For an integrated approach to be developed, there is a need to identify and disseminate available metrics, modeling techniques, and tools to researchers, practitioners, and policy makers. This is a first step so that a systems approach that takes into account potential environmental and economic trade-offs becomes the norm in analyzing nutrition and food-security patterns. Such an approach will help fill critical knowledge gaps and will guide researchers seeking to define and address specific research questions in nutrition in their wider socioeconomic and environmental contexts. © 2014 New York Academy of Sciences.

  1. Considerations on the Integration of Environmental Information in the Entity's Financial Accounting System

    Directory of Open Access Journals (Sweden)

    Victor Munteanu

    2016-03-01

    Full Text Available Starting with the ’70, environmental accounting was prone to debates within the scientific community. During the different stages in the environment accounting evolution, the development of this concept took place around the 90’s as an answer to the limitations of traditional accounting, like the lack of an adequate treatment for the internalization of environment externalities and poor allocation of environment protection costs. All these have led to accounting evolution through integration of social and environmental dimensions in the financial system and management of an enterprise. Instruments of environmental management accounting developed by practitioners and theorists in the field, are, for most an adaptation of the traditional methods used by management accounting. These instruments cover cost control, financial analysis and performance evaluation.

  2. Economic Benefits of Aerobic Rice Grown Using Integrated Nitrogen Management

    Directory of Open Access Journals (Sweden)

    Nyle A. Pardillo

    2017-11-01

    Full Text Available This study focuses in the effect of integrated nitrogen management to the yield and economic benefits of aerobic rice. This will help farmers to identify which of the two management technique to use to save costs while profit is high. A split plot experiment in Randomized Complete Block design is used with two main treatments and four sub treatments. Main treatments are the use of integrated nitrogen management and an application of synthetic nitrogen fertilizer. Sub treatments are the different rates of nitrogen fertilizer from 0 as control, 90, 120 and 150 kg N ha-1 . Data are consolidated and analyzed using the ANOVA of SAS 9.3 statistical tool and comparison means at 5% significance level in Duncan Multiple Range Test. Grain yield, income, costs, profit and return on expenses are the data gathered. There is an increasing yield from control to 120 kg N ha-1 and started to decline at 150 kg N ha-1 because optimum level reached at 120 kg N ha-1 . Significant increased in yield was observed in plants applied with integrated nitrogen management at 120 kg N ha-1 compared to plants applied with synthetic nitrogen due to release of nitrogen that contributed to the yield of aerobic rice. However, plants applied of 90 kg N ha-1 synthetic nitrogen gives significant yield increased compared to plants with integrated nitrogen management. Yield was subjected to economic analysis using gross income, costs and profit and return on expenses. Plants applied with synthetic nitrogen at 90 kg N ha-1 resulted to high income due to lower costs of fertilizer inputs and only treatment that has a positive return on expenses at 3.2% while other treatments have a negative remarks. This will lead to a conclusion that 90 kg N ha-1 is the optimum level of nitrogen that can give high yield and positive return on expenses that farmers will benefited.

  3. Economic efficiency of Nuclear Cell Mars with reference to different regions with the account cogenerating production

    International Nuclear Information System (INIS)

    Alekseev, P. N.; Kucharkin, N. E.; Udjanskiy, Y. N.; Schepetina, T. D.; Subbotin, S. A.

    2004-01-01

    The popular belief in a low economic efficiency NPP with nuclear reactors of small capacity (SNPP) is stipulated by the stereotyped approach to their role as a power source (PS) and absence of a system approach to an estimation of their role and place in economy of regions. Actually, the specific expenses of installed capacity for SNPP can be some times higher than those for ones with high-power reactors. As a rule, pay back of the SNPP projects is justified proceeding from only the income of sale produced electric power and heat. Poor economic efficiency of such variant of use forces the developers to consider variants cogeneration of useful production, for example, power-desalination complexes. But thus it is not taken into account, that only nuclear power source (NPS), due to quality of long-term autonomy can ensure in hard-to-reach regions ecologically safe, practically unbounded on time, reliable energy provision of unique production manufacture, which can be yielded only in a sectional place and due to presence of reliable and ecologically acceptable power supply. Examples of such exclusive symbiosis of technologies can be enough, especially taking into account the factor of an ecological acceptability, which acquires the increasing weight at definition of competitiveness of the projects. The factor of uniqueness at technologies combination in a sectional context does not contradict the strategy of seriality small capacity NPS application, as they are irreplaceable for long-time and reliable power supply of the independent removed or hard-to-reach consumers. In this their special applicability and their specific energy niche, which not busy while by any another PS. On land their role is similar nuclear submarines, which thanking NPS have got completely other quality of autonomy in the discharge of underwater kettles.The territory of Russia on the area both variety of resources and manufactures allows to implement different variants and combinations of

  4. Synthesis of integrated absorption refrigeration systems involving economic and environmental objectives and quantifying social benefits

    International Nuclear Information System (INIS)

    Lira-Barragán, Luis Fernando; Ponce-Ortega, José María; Serna-González, Medardo; El-Halwagi, Mahmoud M.

    2013-01-01

    This paper presents a new methodology for energy integration of systems that require absorption refrigeration. It allows heat exchange among process hot and cold streams and the integration of excess process heat as well as external utilities provided by solar energy, fossil fuels and biofuels. An optimization formulation is developed to address the multiple objectives of simultaneously minimizing the total annualized cost and the greenhouse gas emissions while the social impact is measured by the number of jobs generated by the project in the entire life cycle. The economic function accounts for the tax credit obtained by the reduction of greenhouse gas emissions when cleaner technologies are used. The proposed model also considers the optimal selection of different types of solar collectors and the optimal time-based usage of solar energy, fossil fuel, and biofuel. Two example problems are presented to show the applicability of the proposed methodology. -- Highlights: ► An approach for the thermal integration of refrigeration processes is proposed. ► Different forms of sustainable energies are considered in the optimization process. ► Economic and environmental objectives are considered quantifying the number of jobs. ► The availability for the different forms of energy is taken into account. ► Results show significant advantages obtained with the proposed approach

  5. Economic integration of socialist states through the peaceful utilisation of the atom

    International Nuclear Information System (INIS)

    Korff, H.J.

    1975-01-01

    The 'Interatominstrument' organisation was set up at the beginning of 1972 by Bulgaria, Hungary, East Germany, Poland, Russia and Czechoslovakia to help co-ordination between, and economic integration of, socialist countries. An account is given of the important and wide role played by the organisation in the co-ordination and rationalisation of research, development and manufacturing capacity on techniques and equipment based on the peaceful uses of atomic energy. Other functions include procurement, dissemination of information and extension of application of nuclear energy. Reference is made to the significant commercial and other successes already achieved by Interatominstrument. (P.G.R.)

  6. Economics of integrated MTBE/TAME/DIPE production

    International Nuclear Information System (INIS)

    Denney, R.G.

    1993-01-01

    Because of the 1990 Clean Air Act (CAA), the 1993 demand for oxygenates (i.e. MTBE, TAME, DIPE) for motor gasoline blending in PADD IV and V is estimated to total 166,000 bpd. Existing PADD IV and V oxygenate producers can only supply about 13% of this demand. The shortfall must be supplied from oxygenate producers in PADD III or from Canadian and offshore sources. This paper examines the economics of locating an integrated plant in Southwest Wyoming (PADD IV), to supply approximately 6,800 bpd of the PADD IV and V demand by producing MTBE, TAME, and DIPE from natural gas liquids (NGL). The Southwest Wyoming location offers the advantage of being closer to the PADD IV and V markets than the producers in PADD III and the availability of a relatively inexpensive NGL feedstock that has no other market than the Midwest or US Gulf Coast via MAPCO's NGL pipeline. With these location and feedstock cost advantages, the Southwest Wyoming integrated MTBE, TAME, DIPE plant offers an attractive return on investment and economics comparable to those of a World Scale, 12,500 bpd mixed butane feed MTBE plant in PADD III

  7. Accounting for Money. Supervising: Economic and Financial Aspects. The Choice Series #70. A Self Learning Opportunity.

    Science.gov (United States)

    Bainbridge, Dennis

    This student guide is intended to assist persons employed as supervisors in accounting for money. Discussed in the first four sections are the following topics: the need for accounts; financial accounting (basics of financial accounting, creditors and debtors, assets and liabilities, and balance sheets); cost and management accounting (company,…

  8. Integration of water footprint accounting and costs for optimal pulp supply mix in paper industry

    DEFF Research Database (Denmark)

    Manzardo, Alessandro; Ren, Jingzheng; Piantella, Antonio

    2014-01-01

    studies have focused on these aspects, but there have been no previous reports on the integrated application of raw material water footprint accounting and costs in the definition of the optimal supply mix of chemical pulps from different countries. The current models that have been applied specifically...... that minimizes the water footprint accounting results and costs of chemical pulp, thereby facilitating the assessment of the water footprint by accounting for different chemical pulps purchased from various suppliers, with a focus on the efficiency of the production process. Water footprint accounting...... was adapted to better represent the efficiency of pulp and paper production. A multi-objective model for supply mix optimization was also developed using multi-criteria decision analysis (MCDA). Water footprint accounting confirmed the importance of the production efficiency of chemical pulp, which affected...

  9. EXCHANGE RATE DIFFERENCES-THE ACCOUNTING TREATMENT AND ITS INFLUENCE ON THE FINANCIAL PERFORMANCE OF AN ECONOMIC ENTITY

    Directory of Open Access Journals (Sweden)

    Nicoleta Cristina MATEI

    2016-06-01

    Full Text Available Currency rate differences arise when there are certain debt rights or obligations in foreign currency of an economic entity which are collected, i.e. paid for at a different course from the one displayed by the Romanian National Bank on the date of their establishment. Such differences, according to the situation, generate expenditure or revenue which affects a company's financial result and, consequently, the accountant result as well. The results registered by an economic entity presented in the Profit and Loss Account provide information about its financial performance. This performance can be influenced by the favorable or unfavorable exchange rate differences existing when an economic entity carries out transactions or has incurred foreign currency loans having a significant share in the total amount of transactions or in capitals. The present paper shows the accounting treatment of the exchange rate differences and its impact on the financial performance.

  10. Developing Green GDP Accounting for Thai Agricultural Sector Using the Economic Input Output - Life Cycle Assessment to Assess Green Growth

    OpenAIRE

    Attavanich, Witsanu; Mungkung, Rattanawan; Mahathanaseth, Itthipong; Sanglestsawai, Santi; Jirajari, Athiwatr

    2016-01-01

    There is no indicator measuring Thailand’s green growth by valuing the resource degradation and environmental damage costs. This article aims to estimate Thailand’s green gross domestic (GDP) that takes into account environmental damage costs with the detailed analysis on the agricultural sector using the Economic Input Output - Life Cycle Assessment (EIO-LCA) approach. The representative product in each sector was selected based on the available life cycle inventory data, economic values and...

  11. Economic assessment of a proposed integrated resource recovery facility

    International Nuclear Information System (INIS)

    Burnett, J.S.

    1993-01-01

    This report comprises an initial economic and market appraisal of the proposals made by Materials Recycling Management (MRM) Ltd for a commercial plant engaged in waste treatment and energy recovery. The MRM design is an integrated waste handling system for commercial and industrial non hazardous wastes and civic amenity wastes. After primary separation into three selected broad waste categories, wastes are processed in the plant to recover basic recyclables such as paper, timber, plastics and metals. A quantity of material is directed for composting and the remainder converted into a fuel and combusted on site for energy recovery. Wastes unworthy of processing would be sent for disposal. A basic technical review has been undertaken. The focus of this review has been on the main processing plant where materials are segregated and the fuel and compost produced. (author)

  12. Economic dispatch optimization for system integrating renewable energy sources

    Science.gov (United States)

    Jihane, Kartite; Mohamed, Cherkaoui

    2018-05-01

    Nowadays, the use of energy is growing especially in transportation and electricity industries. However this energy is based on conventional sources which pollute the environment. Multi-source system is seen as the best solution to sustainable development. This paper proposes the Economic Dispatch (ED) of hybrid renewable power system. The hybrid system is composed of ten thermal generators, photovoltaic (PV) generator and wind turbine generator. To show the importance of renewable energy sources (RES) in the energy mix we have ran the simulation for system integrated PV only and PV plus wind. The result shows that the system with renewable energy sources (RES) is more compromising than the system without RES in terms of fuel cost.

  13. Integrating Enterprise Resource Planning (SAP) in the Accounting Curriculum: A Systematic Literature Review and Case Study

    Science.gov (United States)

    Blount, Yvette; Abedin, Babak; Vatanasakdakul, Savanid; Erfani, Seyedezahra

    2016-01-01

    This study investigates how an enterprise resource planning (ERP) software package SAP was integrated into the curriculum of an accounting information systems (AIS) course in an Australian university. Furthermore, the paper provides a systematic literature review of articles published between 1990 and 2013 to understand how ERP systems were…

  14. Social Capital and Economic Integration of Migrants in Urban China.

    Science.gov (United States)

    Lu, Yao; Ruan, Danching; Lai, Gina

    2013-07-01

    Based on data from a 2005 survey conducted in Shanghai, China, this research examines the role of social capital in income inequality between rural migrants and urbanites. We find strong income return on social capital, in particular on social capital from strong ties. We also observe a great disparity in social capital possession between rural migrants and urban local residents. Although social capital from strong ties seems to be more important for rural migrants than for urbanites, local ties and high-status ties do not seem to benefit rural migrants. Hence, migrants not only suffer severe social capital deficits but also capital return deficits. Given the strong income returns on social capital and the substantial differences in access to and return on social capital between migrants and urban residents, social capital is consequently found to explain a large part of the income inequality between the two groups. Overall, our findings reveal macro-structural effects on the role of social capital in labor market stratification. In China, the lack of formal labor market mechanisms continues to create both a strong need for and opportunities for economic actions to be organized around informal channels via social relations. Yet, the long-standing institutional exclusion of migrants caused by the household registration system has resulted in pervasive social exclusion and discrimination which have substantially limited rural migrants' accumulation and mobilization of social capital. Under these conditions, social capital reinforces the economic inequality between migrants and urban residents in China. Such empirical evidence adds to our understanding of the role of social capital in the economic integration of migrants and in shaping intergroup inequality in general.

  15. Concepts on integration of physical protection and material accounting functions in a safeguards system

    International Nuclear Information System (INIS)

    Reynolds, D.A.

    1981-01-01

    Concepts on integration of physical protection and material accounting systems to enhance overall safeguards capability are developed and presented. Integration is approached by coordinating all safeguards information through a safeguards coordination center. This center represents a higher level in a communication, data-processing, and decision-making structure which is needed for efficient real-time operation of the integrated system. The safeguards coordination center functions to assess alarm and warning data required to resolve threats in the safeguards system, coordinate information and interaction involving the material accounting, physical protection, and facility monitoring and control systems, and present a single unified interface for interaction with facility management, facility operations, safeguards system personnel, and response forces

  16. Landfill mining in Austria: foundations for an integrated ecological and economic assessment.

    Science.gov (United States)

    Hermann, Robert; Baumgartner, Rupert J; Sarc, Renato; Ragossnig, Arne; Wolfsberger, Tanja; Eisenberger, Martin; Budischowsky, Andreas; Pomberger, Roland

    2014-09-01

    For the first time, basic technical and economic studies for landfill mining are being carried out in Austria on the basis of a pilot project. An important goal of these studies is the collection of elementary data as the basis for an integrated ecological and economic assessment of landfill mining projects with regard to their feasibility. For this purpose, economic, ecological, technical, organizational, as well as political and legal influencing factors are identified and extensively studied in the article. An important aspect is the mutual influence of the factors on each other, as this can significantly affect the development of an integrated assessment system. In addition to the influencing factors, the definition of the spatial and temporal system boundaries is crucial for further investigations. Among others, the quality and quantity of recovered waste materials, temporal fluctuations or developments in prices of secondary raw material and fuels attainable in the markets, and time and duration of dumping, play a crucial role. Based on the investigations, the spatial system boundary is defined in as much as all the necessary process steps, from landfill mining, preparing and sorting to providing a marketable material/product by the landfill operator, are taken into account. No general accepted definition can be made for the temporal system boundary because the different time-related influencing factors necessitate an individual project-specific determination and adaptation to the facts of the on-site landfill mining project. © The Author(s) 2014.

  17. An Integrative Model of the Strategic Management Accounting at the Enterprises of Chemical Industry

    Directory of Open Access Journals (Sweden)

    Aleksandra Vasilyevna Glushchenko

    2016-06-01

    Full Text Available Currently, the issues of information and analytical support of strategic management enabling to take timely and high-quality management decisions, are extremely relevant. Conflicting and poor information, haphazard collected in the practice of large companies from unreliable sources, affects the effective implementation of their development strategies and carries the threat of risk, by the increasing instability of the external environment. Thus chemical industry is one of the central places in the industry of Russia and, of course, has its specificity in the formation of the informationsupport system. Such an information system suitable for the development and implementation of strategic directions, changes in recognized competitive advantages of strategic management accounting. The issues of the lack of requirements for strategic accounting information, its inconsistency in the result of simultaneous accumulation in different parts and using different methods of calculation and assessment of indicators is impossible without a well-constructed model of organization of strategic management accounting. The purpose of this study is to develop such a model, the implementation of which will allow realizing the possibility of achieving strategic goals by harmonizing information from the individual objects of the strategic account to increase the functional effectiveness of management decisions with a focus on strategy. Case study was based on dialectical logic and methods of system analysis, and identifying causal relationships in building a model of strategic management accounting that contributes to the forecasts of its development. The study proposed to implement an integrative model of organization of strategic management accounting. The purpose of a phased implementation of this model defines the objects and tools of strategic management accounting. Moreover, it is determined that from the point of view of increasing the usefulness of management

  18. TEMAS: fleet-based bio-economic simulation software to evaluate management strategies accounting for fleet behaviour

    DEFF Research Database (Denmark)

    Ulrich, Clara; Andersen, Bo Sølgaard; Sparre, Per Johan

    2007-01-01

    TEMAS (technical management measures) is a fleet-based bio-economic software for evaluating management strategies accounting for technical measures and fleet behaviour. It focuses on mixed fisheries in which several fleets can choose among several fishing activities to target different stocks...

  19. Provider accountability as a driving force towards physician–hospital integration: a systematic review

    Directory of Open Access Journals (Sweden)

    Jeroen Trybou

    2015-04-01

    Full Text Available Background: Hospitals and physicians lie at the heart of our health care delivery system. In general, physicians provide medical care and hospitals the resources to deliver health care. In the past two decades many countries have adopted reforms in which provider financial risk bearing is increased. By making providers financially accountable for the delivered care integrated care delivery is stimulated.Purpose: To assess the evidence base supporting the relationship between provider financial risk bearing and physician–hospital integration and to identify the different types of methods used to measure physician–hospital integration to evaluate the functional value of these integrative models.Results: Nine studies met the inclusion criteria. The evidence base is mixed and inconclusive. Our methodological analysis of previous research shows that previous studies have largely focused on the formal structures of physician–hospital arrangements as an indicator of physician–hospital integration.Conclusion: The link between provider financial risk bearing and physician–hospital integration can at this time be supported merely on the basis of theoretical insights of agency theory rather than empirical research. Physician–hospital integration measurement has concentrated on the prevalence of contracting vehicles that enables joint bargaining in a managed care environment but without realizing integration and cooperation between hospital and physicians. Therefore, we argue that these studies fail to shed light on the impact of risk shifting on the hospital–physician relationship accurately.

  20. Provider accountability as a driving force towards physician–hospital integration: a systematic review

    Directory of Open Access Journals (Sweden)

    Jeroen Trybou

    2015-04-01

    Full Text Available Background: Hospitals and physicians lie at the heart of our health care delivery system. In general, physicians provide medical care and hospitals the resources to deliver health care. In the past two decades many countries have adopted reforms in which provider financial risk bearing is increased. By making providers financially accountable for the delivered care integrated care delivery is stimulated. Purpose: To assess the evidence base supporting the relationship between provider financial risk bearing and physician–hospital integration and to identify the different types of methods used to measure physician–hospital integration to evaluate the functional value of these integrative models. Results: Nine studies met the inclusion criteria. The evidence base is mixed and inconclusive. Our methodological analysis of previous research shows that previous studies have largely focused on the formal structures of physician–hospital arrangements as an indicator of physician–hospital integration. Conclusion: The link between provider financial risk bearing and physician–hospital integration can at this time be supported merely on the basis of theoretical insights of agency theory rather than empirical research. Physician–hospital integration measurement has concentrated on the prevalence of contracting vehicles that enables joint bargaining in a managed care environment but without realizing integration and cooperation between hospital and physicians. Therefore, we argue that these studies fail to shed light on the impact of risk shifting on the hospital–physician relationship accurately.

  1. Application Framework Of Integrated Energy Resources Planning Considering Full Environmental Accounting

    Energy Technology Data Exchange (ETDEWEB)

    Kanayama, Paulo Helio; Morales Udaeta, Miguel Edgar; Ribeiro Galvao, Luis Claudio; Baesso Grimoni, Jose Aquiles

    2010-09-15

    This paper describes the full environmental accounting being used in RAA (Administrative Region of Aracatuba), an area composed of 43 municipalities in Sao Paulo, Brazil. The full environment accounting shows the vulnerabilities and advantages in the region that can be used as a tool for public awareness and involvement in decision making to choose the most appropriate energy resources of the region. It is characterized by four main environmental categories: aerial, aquatic, land and anthropogenic mediums, each to be used as a tool for decision making in energy planning, specifically with the methodology of PIR - Integrated Energy Resources Planning.

  2. THE EU, APEC AND ASEAN; A COMPARISON IN THE FRAMEWORK OF ECONOMIC INTEGRATION

    Directory of Open Access Journals (Sweden)

    Ismet ATES

    2016-07-01

    Full Text Available Fast developing technology, increased production and the search for market has paved the way for globalization after the industrial revolution. Transnational borders has almost disappeared today’s World which faced with two great wars and a lot more threat during the 20th century. Economic integrations gained speed after the two Great World Wars. Countries started to come together because of advancing technology, transportation facilities, security concerns and increased competition during this period. Thus, political, military and cultural integration movements established and also economic integration movements gained speed. Economic, political, military integrations like EU, APEC, ASEAN, NAFTA, WTO and NATO have showed impact in every region of the World. There are a lot of regional and global integration movements in the World. Globalization leads to act the World as if it had a single center increasingly. This case is important in terms of economic integration of the national economies. The main objective of economic integration is an effort to eliminate all barriers to trade. In this work, the structure of the economic integration process and its effect on the World economy will be examined. APEC, ASEAN and EU can be considered as one of the best samples of the economic integration in the World. General structures, macroeconomic performances and their effects on integration process of these three economic integrations will be discussed. As a result, APEC stands out with its developing large trade volume, ASEAN is noted with its great speed of economic development and, European Union differs with its large gross domestic product per capita. APEC, EU and ASEAN organizations show that both developed and developing countries can not remain outside of integration. Each of the three integration movement has been making great contributions to the World to integrate. World is almost becoming a single country thanks to the economic integration.

  3. Financial incentives and accountability for integrated medical care in Department of Veterans Affairs mental health programs.

    Science.gov (United States)

    Kilbourne, Amy M; Greenwald, Devra E; Hermann, Richard C; Charns, Martin P; McCarthy, John F; Yano, Elizabeth M

    2010-01-01

    This study assessed the extent to which mental health leaders perceive their programs as being primarily accountable for monitoring general medical conditions among patients with serious mental illness, and it assessed associations with modifiable health system factors. As part of the Department of Veterans Affairs (VA) 2007 national Mental Health Program Survey, 108 mental health program directors were queried regarding program characteristics. Perceived accountability was defined as whether their providers, as opposed to external general medical providers, were primarily responsible for specific clinical tasks related to serious mental illness treatment or high-risk behaviors. Multivariable logistic regression was used to determine whether financial incentives or other system factors were associated with accountability. Thirty-six percent of programs reported primary accountability for monitoring diabetes and cardiovascular risk after prescription of second-generation antipsychotics, 10% for hepatitis C screening, and 17% for obesity screening and weight management. In addition, 18% and 27% of program leaders, respectively, received financial bonuses for high performance for screening for risk of diabetes and cardiovascular disease and for alcohol misuse. Financial bonuses for diabetes and cardiovascular screening were associated with primary accountability for such screening (odds ratio=5.01, pFinancial incentives to improve quality performance may promote accountability in monitoring diabetes and cardiovascular risk assessment within mental health programs. Integrated care strategies (co-location) might be needed to promote management of high-risk behaviors among patients with serious mental illness.

  4. Transparency and Accountability of Government Regulations as an Integral Part of Social Responsibility Effectiveness

    Directory of Open Access Journals (Sweden)

    Elena A. Frolova

    2016-09-01

    Full Text Available In the paper the author's view on the role of government in promoting social responsibility of business and the individual is described. The main features of the socio-economic situation in Russia today are presented (horizontal and vertical mobility of the population, a small number of organizations and the extra-centralized public authorities, the predominance of personal relations between economic agents. The necessity of increasing the role of individuals and businesses in the social system is substantiated and the basic directions of activity are suggested (prosocial preferences, interpersonal trust, redistribution of social responsibility. Transparency and accountability of public authorities are very powerful tool to improve the quality of governance and it is one of the important conditions for the social responsibility, as well as to economic performance in modern Russia. The legitimacy of government is a multidimensional issue. And if we take into account the Russian features it is necessary to point out public control and enforcement, quality of formal institutions, and effectiveness of enforcement mechanisms. Also governance is important to enhance quality of regulation.

  5. Deepening the economic integration in the Eastern Partnership: from a Free Trade Area to a Neighbourhood Economic Community?

    Directory of Open Access Journals (Sweden)

    Gabriela DRĂGAN

    2015-12-01

    Full Text Available Different forms of cooperation and regional integration, implying specific institutional agreements and instruments, have been developed in the last decades in the EU neighbourhood. The offer provided by the Eastern Partnership (EaP, which includes both economic and political objectives, has not proven attractive enough for the Eastern Neighbourhood. The region is currently divided between two global powers (EU and Russia and two competing regional integration areas, the Deep and Comprehensive Free Trade Area and the Eurasian Single Economic Space. The paper focuses on the main limits of the economic tools included in the EU’s current offer and proposes several directions for EaP’s reform.

  6. Accounting for Services : The Economic Development of the Indonesian Service Sector, ca. 1900-2000

    NARCIS (Netherlands)

    Marks, A.J.

    2009-01-01

    The most intriguing question about Indonesia’s economic development during the twentieth century is why the country’s growth performance has been so erratic and displayed such a high degree of discontinuity. This is connected with the fundamental question about the nature of long-run economic

  7. Parliamentary accountability in multilevel governance : What role for parliaments in post-crisis EU economic governance?

    NARCIS (Netherlands)

    Crum, B.J.J.

    2018-01-01

    How has the new structure of European Union (EU) economic governance affected the ability of parliaments (national and European) to scrutinize and control economic policy? Departing from the premise that executive power needs to be matched by appropriate parliamentary control, this contribution

  8. The New Economic Policy and the Accounting Profession in Malaysia: a Case of a Misfit?

    OpenAIRE

    Ali, Azham Md

    2009-01-01

    Puxty et al. (1987, p. 273) argue that a concern with the social context is important if accountants are to understand their position and roles in society and if the significance of accountancy is to be assessed. In a case study format where qualitative data were gathered mainly from primary and secondary source materials and semi-structured, open-ended interviews of selected participants, the study focused on what took place in the nation's accounting arena and its immediate surrounding foll...

  9. The first stage of BFS integrated system for nuclear materials control and accounting. Final report

    International Nuclear Information System (INIS)

    1996-09-01

    The BFS computerized accounting system is a network-based one. It runs in a client/server mode. The equipment used in the system includes a computer network consisting of: One server computer system, including peripheral hardware and three client computer systems. The server is located near the control room of the BFS-2 facility outside of the 'stone sack' to ensure access during operation of the critical assemblies. Two of the client computer systems are located near the assembly tables of the BFS-1 and BFS-2 facilities while the third one being the Fissile Material Storage. This final report details the following topics: Computerized nuclear material accounting methods; The portal monitoring system; Test and evaluation of item control technology; Test and evaluation of radiation based nuclear material measurement equipment; and The integrated demonstration of nuclear material control and accounting methods

  10. Assessing the integrity of local area network materials accountability systems against insider threats

    International Nuclear Information System (INIS)

    Jones, E.; Sicherman, A.

    1996-07-01

    DOE facilities rely increasingly on computerized systems to manage nuclear materials accountability data and to protect against diversion of nuclear materials or other malevolent acts (e.g., hoax due to falsified data) by insider threats. Aspects of modern computerized material accountability (MA) systems including powerful personal computers and applications on networks, mixed security environments, and more users with increased knowledge, skills and abilities help heighten the concern about insider threats to the integrity of the system. In this paper, we describe a methodology for assessing MA applications to help decision makers identify ways of and compare options for preventing or mitigating possible additional risks from the insider threat. We illustrate insights from applying the methodology to local area network materials accountability systems

  11. Baseline development, economic risk, and schedule risk: An integrated approach

    International Nuclear Information System (INIS)

    Tonkinson, J.A.

    1994-01-01

    The economic and schedule risks of Environmental Restoration (ER) projects are commonly analyzed toward the end of the baseline development process. Risk analysis is usually performed as the final element of the scheduling or estimating processes for the purpose of establishing cost and schedule contingency. However, there is an opportunity for earlier assessment of risks, during development of the technical scope and Work Breakdown Structure (WBS). Integrating the processes of risk management and baselining provides for early incorporation of feedback regarding schedule and cost risk into the proposed scope of work. Much of the information necessary to perform risk analysis becomes available during development of the technical baseline, as the scope of work and WBS are being defined. The analysis of risk can actually be initiated early on during development of the technical baseline and continue throughout development of the complete project baseline. Indeed, best business practices suggest that information crucial to the success of a project be analyzed and incorporated into project planning as soon as it is available and usable

  12. Integration of financial and management accounting systems : the mediating influence of a consistent financial language on controllership effectiveness

    OpenAIRE

    Weißenberger, Barbara E.; Angelkort, Hendrik

    2009-01-01

    To provide accounting information for management control purposes, two fundamental options exist: (a) The financial records can be used as a database for management accounting (integrated accounting system design), or (b) the management accounting system used by controllers can be based upon a so-called third set of books besides the financial and tax accounting records. Whereas the latter approach had been typical for firms in German-speaking countries until the 1980s, since then an increasi...

  13. Simulation, integration, and economic analysis of gas-to-liquid processes

    International Nuclear Information System (INIS)

    Bao, Buping; El-Halwagi, Mahmoud M.; Elbashir, Nimir O.

    2010-01-01

    Gas-to-liquid (GTL) involves the chemical conversion of natural gas into synthetic crude that can be upgraded and separated into different useful hydrocarbon fractions including liquid transportation fuels. Such technology can also be used to convert other abundant natural resources such as coal and biomass to fuels and value added chemicals (referred to as coal-to-liquid (CTL) and biomass-to-liquid (BTL)). A leading GTL technology is the Fischer-Tropsch (FT) process. The objective of this work is to provide a techno-economic analysis of the GTL process and to identify optimization and integration opportunities for cost saving and reduction of energy usage while accounting for the environmental impact. First, a base-case flowsheet is synthesized to include the key processing steps of the plant. Then, a computer-aided process simulation is carried out to determine the key mass and energy flows, performance criteria, and equipment specifications. Next, energy and mass integration studies are performed to address the following items: (a) heating and cooling utilities, (b) combined heat and power (process cogeneration), (c) management of process water, (c) optimization of tail gas allocation, and (d) recovery of catalyst-supporting hydrocarbon solvents. Finally, these integration studies are conducted and the results are documented in terms of conserving energy and mass resources as well as providing economic impact. Finally, an economic analysis is undertaken to determine the plant capacity needed to achieve the break-even point and to estimate the return on investment for the base-case study. (author)

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

    Directory of Open Access Journals (Sweden)

    Olesia Lemishovska

    2017-12-01

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

  15. The Economic Essence of the Category of «Costs» as an Object of Accounting and Internal Control

    Directory of Open Access Journals (Sweden)

    Zhadan Tetiana A.

    2017-11-01

    Full Text Available The purpose of the article is to disclose the economic essence of the category of «costs» as an object of accounting and internal control. A number of approaches to defining the economic essence of the concepts of «costs», «control» and «internal control» have been allocated. In the course of the study it was found that the most common approaches to interpretation of the concept of «costs» is the disclosure of its essence from the standpoints of economic theory and accounting; concepts of «control» and «internal control» – from the standpoints of functional, systemic and process approaches. The authors’ own definition of the synthesis concept of «internal control of costs» has been proposed, which suggests understanding it as the system of control measures, observations and procedures aimed at identifying deviations in the accounting of costs of enterprise, establishing legitimacy, validity, rationality, efficiency and economic feasibility of their implementation with a view to preventing and exclusion such deviations and unjustified losses in the future. Prospect for further researches in this direction is search of efficient forms, methods and instruments for management of costs of enterprise.

  16. Ecological economics of North American integration: the reshaping of the economic landscape in the Santiago river basin

    Directory of Open Access Journals (Sweden)

    Salvador Peniche Camps

    2017-06-01

    Full Text Available Ecological Economics studies social metabolism; that is, the material and energy flow into and out of the economy. Using the ecological economics perspective, we analyse the transformation of the economic landscape of the Santiago river basin, Mexico. We discuss why the appropriation of water resources is one of the most important drivers of North American economic integration. We argue that the theoretical model of neo-extractivism can explain the dynamics of social metabolism behind the North American Free Trade Agreement (NAFTA.

  17. The Franchising in the Context of Development of Small and Medium-Sized Business: Organizational-Economic and Accounting Aspects

    Directory of Open Access Journals (Sweden)

    Makhota Alla V.

    2017-05-01

    Full Text Available In order to determine the organizational-economic and accounting aspects of franchising in the context of volatility of the macro-economic situation and the scarcity of entrepreneurs’ own funds, the current status of the franchising market in Ukraine, its economic essence and its role have been determined; the kinds of franchising that are known in world business practices have been provided; the types of distribution contracts that are close to the meaning of franchising have been defined; the legislative basis for franchising in Ukraine has been presented; the binding terms of a commercial concession contract as a legislated analogy of franchising in Ukraine have been determined; the features of reflection of the legality of franchising in accounting of both franchiser and franchisee have been provided. The objective advantages of franchising for both the large enterprises and the start-up entrepreneurs have been determined. On the basis of the legal nature of franchising relations in the accounting accounting, its reflection is close in the meaning to intangible assets. Implementation of franchising potential as a strategic tool for the development of small and medium-sized businesses requires the improvement of its legislative framework in the part of enhancing the responsibility of the parties.

  18. Towards an integrated economic assessment of climate change impacts on agriculture

    Science.gov (United States)

    Lotze-Campen, H.; Piontek, F.; Stevanovic, M.; Popp, A.; Bauer, N.; Dietrich, J.; Mueller, C.; Schmitz, C.

    2012-12-01

    For a detailed understanding of the effects of climate change on global agricultural production systems, it is essential to consider the variability of climate change patterns as projected by General Circulation Models (GCMs), their bio-physical impact on crops and the response in land-use patterns and markets. So far, approaches that account for the interaction of bio-physical and economic impacts are largely lacking. We present an integrative analysis by using a soft-coupled system of a biophysical impact model (LPJmL, Bondeau et al. 2007), an economically driven land use model (MAgPIE, Lotze-Campen et al. 2008) and an integrated assessment model (ReMIND-R, Leimbach et al. 2010) to study climate change impacts and economic damages in the agricultural sector. First, the dynamic global vegetation and hydrology model LPJmL is used to derive climate change impacts on crop yields for wheat, maize, soy, rice and other major crops. A range of different climate projections is used, taken from the dataset provided by the Intersectoral Impact Model Intercomparison Project (ISI-MIP, www.isi-mip.org), which bias-corrected the latest CMIP5 climate data (Taylor et al. 2011). Crop yield impacts cover scenarios with and without CO2 fertilization as well as different Representative Concentration Pathways (RCPs) and different GCMs. With increasing temperature towards the end of the century yields generally decrease in tropical and subtropical regions, while they tend to benefit in higher latitudes. LPJmL results have been compared to other global crop models in the Agricultural Model Intercomparison and Improvement Project (AgMIP, www.agmip.org). Second, changes in crop yields are analysed with the spatially explicit agro-economic model MAgPIE, which covers their interaction with economic development and changes in food demand. Changes in prices as well as welfare changes of producer and consumer surplus are taken as economic indicators. Due to climate-change related reductions in

  19. Welfare Impact of ASEAN Economic Integration: “ASEAN Way” Versus Theory

    OpenAIRE

    Andrista, Safira; Widodo, Tri

    2017-01-01

    The ASEAN Economic Community (AEC) has been implemented since the beginning of 2016 and expected to be completed in 2025. The ASEAN member countries preserve their value and norms highly even in the condition of integrated ASEAN, particularly in state’s sovereignty, resulting “ASEAN Way” of integration. This research is conducted to compare the ASEAN Way of integration and theoretical kinds of economic integration (Balassa, 1961). Using GTAP 9 Migration database with 2007 and 2011 base year, ...

  20. Methods of internal control in integrated management accounting system of the enterprise

    Directory of Open Access Journals (Sweden)

    Shevelev A.E.

    2017-01-01

    Full Text Available The purpose of internal control procedure of material and information flows is expression of independent opinion about accounting of material and information flows of the organization, development of recommendations about elimination of detected violations and preparing data to implement automated management accounting system, based on integrated system. Internal control procedure of material and information flows in the enterprise can solve complex of problems about identifying deficiencies in accounting, searching for reserves using information resources, identifying opportunities for implementation of automated management accounting system at the enterprise. Internal control was planned and conducted thus to argue that management statements are free of misstatement, and information flows provide required operability of the entire system. Internal control was carried out on a sample basis and included examining, on a test basis evidence supporting the amounts and disclosures in management reports. The disclosure of information about innovative activities, assessment of compliance with the principles and rules of accounting used in the preparation of management reporting, the review of key performance indicators, as well as evaluating the presentation of management reports are presented.

  1. Integrating System Dynamic and Fuzzy Logic for Economic Assessment of BOT Projects

    Directory of Open Access Journals (Sweden)

    Farnad Nasirzadeh

    2016-03-01

    Full Text Available The selection of the most appropriate project for the investment is one of the most important decisions that should be made by the private investors. This problem is of vital importance in BOT projects, where the total investment as well as the investor's profit should be recovered by the project's income. There are several approaches proposed by the researchers to determine the best economical project in comparison to other projects. The previous researches, however, faced with some major defects. As an example, the effects of various factors affecting the project evaluation process as well as the existing risks and uncertainties are not taken into account. In this research, economic assessment of BOT projects is performed by integrating system dynamic simulation approach and fuzzy logic. For this purpose, first the project's NPV is modeled considering all the influencing factors qualitatively. The relationships that exist between different factors are then determined and the quantitative model is built. Using the developed model, the value of NPV is simulated considering the effects of all the influencing factors and the existing uncertainties. Finally, the value of project's NPV is determined as a triangular fuzzy number. Finally, the best alternative project is selected by comparing the simulated values of NPV. To evaluate the capabilities and performance of the proposed model, the project economical evaluation is performed for two highway projects and the best project is selected.

  2. Integration of Microalgae-Based Bioenergy Production into a Petrochemical Complex: Techno-Economic Assessment

    Directory of Open Access Journals (Sweden)

    Ana L. Gonçalves

    2016-03-01

    Full Text Available The rapid development of modern society has resulted in an increased demand for energy, mainly from fossil fuels. The use of this source of energy has led to the accumulation of carbon dioxide (CO2 in the atmosphere. In this context, microalgae culturing may be an effective solution to reduce the CO2 concentration in the atmosphere, since these microorganisms can capture CO2 and, simultaneously, produce bioenergy. This work consists of a techno-economic assessment of a microalgal production facility integrated in a petrochemical complex, in which established infrastructure allows efficient material and energy transport. Seven different scenarios were considered regarding photosynthetic, lipids extraction and anaerobic digestion efficiencies. This analysis has demonstrated six economically viable scenarios able to: (i reduce CO2 emissions from a thermoelectric power plant; (ii treat domestic wastewaters (which were used as culture medium; and (iii produce lipids and electrical and thermal energy. For a 100-ha facility, considering a photosynthetic efficiency of 3%, a lipids extraction efficiency of 75% and an anaerobic digestion efficiency of 45% (scenario 3, an economically viable process was obtained (net present value of 22.6 million euros, being effective in both CO2 removal (accounting for 1.1 × 104 t per year and energy production (annual energy produced was 1.6 × 107 kWh and annual lipids productivity was 1.9 × 103 m3.

  3. Identifying the environmental support and constraints to the Chinese economic growth—An application of the Emergy Accounting method

    International Nuclear Information System (INIS)

    Lou, Bo; Ulgiati, Sergio

    2013-01-01

    The economy of China keeps increasing at high rate, although a bit slower recently than in the past due to the international economic turmoil. The Chinese economic performance affects the world economy in many ways (from increased primary resource and commodity imports to a more active financial role of China worldwide). Not unexpectedly, several and diverse environmental problems are coupled with economic growth, linked to resource availability, competition for energy resources and the overall carrying capacity of the environment as a source and a sink. Monodimensional assessments of either economic growth or environmental aspects are unlikely to provide the needed understanding of development opportunities and potential environmental loading. We suggest in this paper an assessment of the evolution of Chinese Economy based on the Emergy Accounting method, developed by H.T. Odum in the Eighties and further refined more recently. The emergy approach is being increasingly applied worldwide, and in China as well, to study individual production processes, sectors and whole economies and provides a comprehensive picture of the interaction of economic growth and the environment, much useful for economic and environmental policy making. A set of emergy-based performance indicators was calculated with reference to the year 2009 and compared with previous studies from literature, by means of a standardization procedure to ensure consistency. The 2009 national Emergy/GDP ratio, an indicator of the emergy investment per unit of economic product generated, has been calculated respectively as 8.61E+11 solar equivalent joules/Yuan RMB (equivalent to 5.88E+12 sej/US$), showing a decreasing trend from 1975 up-to-date, similar to other countries over their development path. The Emergy Sustainability Index (ESI), an aggregate measure of economic performance and environmental load, also shows a decreasing trend signaling that the Chinese economic development is strictly coupled to

  4. Environmental-Economic Accounts and Financial Resource Mobilisation for Implementation the Convention on Biological Diversity

    OpenAIRE

    Cesare Costantino; Emanuela Recchini

    2015-01-01

    At the Rio “Earth Summit” the Convention on Biological Diversity introduced a global commitment to conservation of biological diversity and sustainable use of its components. An implementation process is going on, based on a strategic plan, biodiversity targets and a strategy for mobilizing financial resources. According to target “2”, by 2020 national accounts should include monetary aggregates related to biodiversity. Environmental accounts can play an important role – together with other i...

  5. Economic School Integration: An Update. The Century Foundation Issue Brief Series.

    Science.gov (United States)

    Kahlenberg, Richard D.

    In 2000, an Idea Brief asserted that the best way to improve education would be to give every schoolchild the opportunity to attend a middle class public school (economic school integration). This brief reviews recent research and policy developments regarding economic school integration, noting that school segregation based on socioeconomic…

  6. Evolving subsidiary roles and regional economic integration in Europe (special editorial)

    NARCIS (Netherlands)

    Filippov, S.; Duijsters, G.M.

    2012-01-01

    The focus of this paper is on the impact of regional economic integration on changing roles and strategies of overseas subsidiaries. the literature has acknowledged the positive impact of regional economic integration on the investment attractiveness of member states participating in a regional bloc

  7. European Economic Integration and the Fate of Lesser-Used Languages.

    Science.gov (United States)

    Grin, Francois

    1993-01-01

    The consequences of economic integration for Europe's lesser-used languages are examined. Applying theoretical predictions to a set of 12 minority languages, this paper shows that 5 will likely be in a more favorable position, 4 may lose as a result of economic integration, and no clear effect can be predicted for the remaining 3. (18 references)…

  8. The behaviours of nurses that increase student accountability for learning in clinical practice: An integrative review.

    Science.gov (United States)

    Perry, Christina; Henderson, Amanda; Grealish, Laurie

    2018-06-01

    To identify nurses' behaviours that promote student accountability for learning in clinical practice. Health care services are experiencing significant strain in meeting clinical education requirements of increasing numbers of nursing students enrolled in undergraduate nursing programs. Internationally, the transition to university based education for nurses has seen the emergence of issues for busy clinicians trying to manage increasing workloads with responsibility for student learning. An understanding of what types of supervisor behaviours promote student accountability for learning, may support clinicians to more effectively manage their dual roles of clinical care and student support. An integrative approach was adopted for this review. A search of the Cumulative Index of Nursing and Allied Health Literature, Pubmed, Scopus and Embase was undertaken, limited to articles published between 2000 and March 2017. Whittemore and Knafls' (2005) framework for conducting integrative reviews was used to ensure a methodological and rigorous approach. Nine studies were considered. Behaviours emerged in relation to four themes including: belongingness associated with a genuine partnership; empowerment and increasing student self-efficacy; trust linked to increasing and staged independence; and balancing clinical and educational requirements. Behaviours of nurses significantly influence students' accountability for learning and accordingly, their ability to be adequately prepared for professional nursing practice. Understanding behaviours that impact on students' approach to clinical placement can guide nurses in their approach to facilitating student learning, in particular, behaviours that increase student responsibility and independence over the continuum of clinical education. Copyright © 2018 Elsevier Ltd. All rights reserved.

  9. Improvement of economic security management system of municipalities with account of transportation system development: methods of assessment

    Science.gov (United States)

    Khe Sun, Pak; Vorona-Slivinskaya, Lubov; Voskresenskay, Elena

    2017-10-01

    The article highlights the necessity of a complex approach to assess economic security of municipalities, which would consider municipal management specifics. The approach allows comparing the economic security level of municipalities, but it does not describe parameter differences between compared municipalities. Therefore, there is a second method suggested: parameter rank order method. Applying these methods allowed to figure out the leaders and outsiders of the economic security among municipalities and rank all economic security parameters according to the significance level. Complex assessment of the economic security of municipalities, based on the combination of the two approaches, allowed to assess the security level more accurate. In order to assure economic security and equalize its threshold values, one should pay special attention to transportation system development in municipalities. Strategic aims of projects in the area of transportation infrastructure development in municipalities include the following issues: contribution into creating and elaborating transportation logistics and manufacture transport complexes, development of transportation infrastructure with account of internal and external functions of the region, public transport development, improvement of transport security and reducing its negative influence on the environment.

  10. A statistical analysis of aggregates of the total economic account for agriculture of the Czech Republic in 1998–2003

    Directory of Open Access Journals (Sweden)

    Božena Bodečková

    2005-01-01

    Full Text Available Results of the statistical analysis of the of the total economic aggregate account for the Czech Republic enabled, in addition to the quantification of its performance, also to asses the developmental tendencies of economic phenomena under study. From this point of view, the most important were the data obtained within the framework of studies on the total output of Czech agricultural industry. Among the major indicators of the production intensity, the level of intermediate consumption was explored as well. This analysis involved also an exact estimation of both gross and net added value because such an analysis enables to express the the final economic effect of agriculture within the framework of the national economy as a whole. A complex approach to the solution of these problems is presented on the base of studies on the structure of both plant and animal production and of the total intermediate consumption

  11. 6. Intellectual History and the History of Economic Thought: A Personal Account

    Directory of Open Access Journals (Sweden)

    Donald Winch

    2018-01-01

    Full Text Available Donald Winch (1935-2017, a pioneer of intellectual history and one of the inceptors of the so-called “Sussex school”, gave this talk at the École Normale Supérieure de Cachan on 21 December 2006. It provides a history of his own engagement with the history of economic thought, and his gradual movement from tribe of historians of economics to that of intellectual historians. We present it here in the original form of the ms.; only some punctuation and quotation marks have been regularized, and an URL has been updated.

  12. Saving the companies affected by the current economic crises – at the hand of stakeholders and accounting professionals

    Directory of Open Access Journals (Sweden)

    Andreea Paula Dumitru

    2013-05-01

    Full Text Available The current economic environment is characterized by uncertainties related to price volatility, difficulties in the valuation of financial instruments, as well as of assets and liabilities in general. More and more companies face liquidity issues that could even threaten their existence. Under these circumstances, saving such companies becomes a major concern for the ones directly interested, “survival” being the term most used in the current state of the world’s economy. In the context of this economic turmoil at international level, the main stakeholders and the accountants professionals find themselves in the position of revising their procedures, objectives, strategies, but also their behaviour, their attitude in general, in order to limit or even eliminate the negative consequences of the financial crisis. From our perspective, the communication among company, stakeholders, and auditors represents the fundament of a successful business strategy. However, communication difficulties could be encountered, especially under conditions of uncertainty and crisis. The present article intends to identify the opportunities and threats generated by the economic crisis and to analyze the information flows among company, stakeholders and accountants professionals under circumstances in which the going concern assumption is threatened. Our paper emphasizes the importance of communication among company, stakeholders, and auditors in saving the firms affected by the economic crisis.

  13. Fuels planning: science synthesis and integration; economic uses fact sheet 03: economic impacts of fuel treatments

    Science.gov (United States)

    Rocky Mountain Research Station USDA Forest Service

    2004-01-01

    With increased interest in reducing hazardous fuels in dry inland forests of the American West, agencies and the public will want to know the economic impacts of fuel reduction treatments. This fact sheet discusses the economic impact tool, a component of My Fuel Treatment Planner, for evaluating economic impacts.

  14. Material protection control and accounting program activities at the Urals electrochemical integrated plant

    International Nuclear Information System (INIS)

    McAllister, S.

    1997-01-01

    The Urals Electrochemical Integrated Plant (UEIP) is the Russian Federation's largest uranium enrichment plant and one of three sites in Russia blending high enriched uranium (HEU) into commercial grade low enriched uranium. UEIP is located approximately 70 km north of Yekaterinburg in the closed city of Novouralsk (formerly Sverdlovsk- 44). DOE's MPC ampersand A program first met with UEIP in June of 1996, however because of some contractual issues the work did not start until September of 1997. The six national laboratories participating in DOE's Material Protection Control and Accounting program are cooperating with UEIP to enhance the capabilities of the physical protection, access control, and nuclear material control and accounting systems. The MPC ampersand A work at UEIP is expected to be completed during fiscal year 2001

  15. Study on Integrating Accounting in the Information System of the Organization

    Directory of Open Access Journals (Sweden)

    Ciuhureanu Alina-Teodora

    2017-12-01

    Full Text Available In order to gain power in an ever-changing economy, in diversified markets, the organization must have an up-to-date information system that enables managers to get a detailed understanding of the organization’s status and to obtain what is needed to manage – the information. Starting from these premises, the empirical research presents the components of the information system. One of the main contributions, however, is to customize the opinions of the specialists and to create a logical scheme on the accounting information system. Moreover, through selective research, the article analyzed the managers’ interest in accounting information and its integration into the information system of the organization.

  16. Economics of forest fire management: Spatial accounting of costs and benefits

    Science.gov (United States)

    José J. Sánchez; Ken Baerenklau; Armando González-Cabán; Kurt Schwabe

    2013-01-01

    To better evaluate the potential impacts of wildland fire in the San Bernardino National Forest, we developed a geographic information system (GIS) data layer containing nonmarket economic values for the San Jacinto Ranger District. Each pixel in the data layer contains an estimate of the most prominent nonmarket values at that location. This information can be used by...

  17. The Development of Accounting Education and Practice in an Environment of Socio-Economic Transformation in the Middle East: The Case of Jordan

    Science.gov (United States)

    Alsharari, Nizar Mohammad

    2017-01-01

    Purpose: The purpose of this paper is to explore the development of accounting education and practice as influenced by the socio-economic transformation in Jordan. Design/methodology/approach: The paper presents an explanatory study of how accounting education and practice has developed in relation to socio-economic change in Jordan, using the…

  18. Process modelling and techno-economic analysis of natural gas combined cycle integrated with calcium looping

    Directory of Open Access Journals (Sweden)

    Erans María

    2016-01-01

    Full Text Available Calcium looping (CaL is promising for large-scale CO2 capture in the power generation and industrial sectors due to the cheap sorbent used and the relatively low energy penalties achieved with this process. Because of the high operating temperatures the heat utilisation is a major advantage of the process, since a significant amount of power can be generated from it. However, this increases its complexity and capital costs. Therefore, not only the energy efficiency performance is important for these cycles, but also the capital costs must be taken into account, i.e. techno-economic analyses are required in order to determine which parameters and configurations are optimal to enhance technology viability in different integration scenarios. In this study the integration scenarios of CaL cycles and natural gas combined cycles (NGCC are explored. The process models of the NGCC and CaL capture plant are developed to explore the most promising scenarios for NGCC-CaL integration with regards to efficiency penalties. Two scenarios are analysed in detail, and show that the system with heat recovery steam generator (HRSG before and after the capture plant exhibited better performance of 49.1% efficiency compared with that of 45.7% when only one HRSG is located after the capture plant. However, the techno-economic analyses showed that the more energy efficient case, with two HRSGs, implies relatively higher cost of electricity (COE, 44.1€/MWh, when compared to that of the reference plant system (33.1€/MWh. The predicted cost of CO2 avoided for the case with two HRSGS is 29.3 €/ton CO2.

  19. Economic integration and corruption: The corrupt soul of the European Union

    OpenAIRE

    Juan J. Ganuza; Esther Hauk

    2000-01-01

    We study the link between corruption and economic integration. We show that if an economic union establishes a common regulation for public procurement, the country more prone to corruption benefits more from integration. However, if the propensities to corruption are too distinct, the less corrupt country will not be willing to join the union. This difference in corruption propensities can be offset by a difference in efficiency. We also show that corruption is lower if integration occurs. A...

  20. Developing the organizational-economic relations during agricultural-industrial integration

    Directory of Open Access Journals (Sweden)

    Svetlana A. Okladchik

    2016-09-01

    Full Text Available Objective to substantiate the need for economic integration of agricultural enterprises. Methods abstractlogical monographic. Results economic integration in agriculture is needed due to the destruction of economic relations in the period of economy liberalization and decrease in efficiency and productivity in agriculture. The solution to the problems of financing pricing and marketing of agricultural products lies in the sphere of forming integrative relations between enterprises producing processing and marketing agricultural products. Basing on the analysis of theoretical provisions the main forms of enterprises integration is identified such as contractual relationship without creating new legal entities formation of associations unions holding companies financialindustrial groups. It was found that the most effective are those forms of associations that form a complete closed cycle of production and sales i.e. holdings and financialindustrial groups. Basing on the analysis of the economic integration principles the necessity was determined of implementing the principle of stability of economic relations which will allow to overcome the crisis in the agrarian sector. In addition the author has formulated principles for the implementing the economic mechanism in integrated groups based on equality freedom and integrity of such groups. The key components of economic relations in terms of integration were identified ndash organizational unity of the technological process as well as the transformation of the interests of technologically related actors towards a common result. Scientific novelty the principle of stability of economic links during integration of agricultural enterprises was formulated. The necessity was proved of integrating the enterprises providing comparable levels of capacity utilization and the possibility of complete product sales as well as the necessity of forming integration relations as a single object of ownership

  1. Towards a reference ontology of complex economic exchanges for Accounting Information Systems

    NARCIS (Netherlands)

    Blums, Ivar; Weigand, Hans; Matthes, Flores; Mendling, Jan; Rinderle-Ma, Stefanie

    Although the field of Accounting Information Systems (AIS) has a long tradition, there is still a lack of a widely adopted conceptualization. The Unified Foundational Ontology (UFO) and its Services sub- ontology (UFO-S) are regarded as grounding the engineering of a reference ontology for AIS. The

  2. Economic Intervention and Parenting: A Randomized Experiment of Statewide Child Development Accounts

    Science.gov (United States)

    Nam, Yunju; Wikoff, Nora; Sherraden, Michael

    2016-01-01

    Objective: We examine the effects of Child Development Accounts (CDAs) on parenting stress and practices. Methods: We use data from the SEED for Oklahoma Kids (SEED OK) experiment. SEED OK selected caregivers of infants from Oklahoma birth certificates using a probability sampling method, randomly assigned caregivers to the treatment (n = 1,132)…

  3. Managerial Accounting Principles and Cost Calculation Used by Economic Entities in the Coal Mining Industry

    OpenAIRE

    Boca (Rakos) Ileana – Sorina; Vatasoiu Cristian Ionel

    2011-01-01

    Considering the specialized work in managerial accounting, this paper aims to show which cost calculation principles are actually applied in the coal mining industry today. The methodology used in this scientific approach is of qualitative nature, using the following methods: direct observation and interview.

  4. Assessing the Risk Relevance of Accounting Variables in Diverse Economic conditions

    NARCIS (Netherlands)

    Brimble, M.; Hodgson, A.

    2005-01-01

    This paper examines the association between accounting information and systematic (beta) risk. We extend previous research by using an updated data set, a range of risk measures that adjust for different market and time-varying conditions, and by examining whether the long-run association has

  5. Environmental-Economic Accounts and Financial Resource Mobilisation for Implementation the Convention on Biological Diversity

    Directory of Open Access Journals (Sweden)

    Cesare Costantino

    2015-12-01

    Full Text Available At the Rio “Earth Summit” the Convention on Biological Diversity introduced a global commitment to conservation of biological diversity and sustainable use of its components. An implementation process is going on, based on a strategic plan, biodiversity targets and a strategy for mobilizing financial resources. According to target “2”, by 2020 national accounts should include monetary aggregates related to biodiversity. Environmental accounts can play an important role – together with other information – in monitoring processes connected with target “20”: contribute to identifying activities needed to preserve biodiversity, calculating the associated costs and eventually assessing funding needs. In particular, EPEA and ReMEA are valuable accounting tools for providing data on biodiversity expenditure. The high quality of the information provided by these accounts makes them good candidates for being adopted world-wide within the Convention’s monitoring processes. Enhanced interaction between statisticians and officials from ministries of environment would be crucial to reach significant advancement towards standardization of the information used in support of the Convention.

  6. Trees at work: economic accounting for forest ecosystem services in the U.S.South

    Science.gov (United States)

    Erin O. Sills; Susan E. Moore; Frederick W. Cubbage; Kelley D. McCarter; Thomas P. Holmes; D. Evan Mercer

    2017-01-01

    Southern forests provide a variety of critical ecosystem services, from purification of water and air to recreational opportunities for millions of people. Because many of these services are public goods with no observable market value, they are not fully accounted for in land use and policy decisions. There have been several efforts to remedy this by...

  7. 77 FR 44582 - Applications To Serve as Accountability Agents in the Asia Pacific Economic Cooperation (APEC...

    Science.gov (United States)

    2012-07-30

    ... Accountability Agent for U.S.-based companies that are subject to Federal Trade Commission jurisdiction as part..., Malaysia, Mexico, New Zealand, Papua New Guinea, Peru, Philippines, Russia, Singapore, Chinese Taipei... CPEA creates a framework for regional cooperation in the enforcement of privacy laws. In the case of...

  8. THE INTEGRATION MODEL ASEAN+1: THE MAIN NORMS OF AGREEMENTS AND EFFECT ON FOREIGN ECONOMIC TIES

    Directory of Open Access Journals (Sweden)

    Г М Костюнина

    2017-12-01

    Full Text Available The aim of this research is a comparative analysis of the provisions of free trade agreements signed by ASEAN with dialogue countries and the East Asia Summit partners - China, Japan, the Republic of Korea, India, Australia and New Zealand. The author's thesis is that, in our opinion, the final effect of participation in the free trade zone for the national economy depends on such factors as the volume of mutual trade, the degree of economic interde-pendence, the level of customs duties rates at the date of signing the agreement, the volume of the mutual market, geographical proximity. The higher the role of these factors, the greater the effect of trade creation is received by the participating states. The basis of the research methodology is the understanding of regional integration agreements as a multifactor instrument of trade policy in various countries of the world that facilitates the liberalization of international trade in general and the regional trade in particular, enhancing the participation of partner states in the international division of labor and stimulating the dynamics of their economic development. Such agreements are considered as a system that includes a set of elements that interact with elements of other systems. Such interaction is considered taking into account the specific purpose of each of the elements, and also taking into account the factors of the stability of the development of each system. In carry-ing out this study, the author has used such methods as the method of comparative analysis, which makes it possible to identify the specifics of the participation of ASEAN countries in free trade zones; methods of statistical analysis and political forecasting that provide an opportunity to identify legal norms of integra-tion agreements on the ASEAN + 1 model; as well as a logical conceptual analysis that allows to present a full picture of the ASEAN integration policy. The author analyses norms for regulating the

  9. How dentists account for social responsibility: economic imperatives and professional obligations.

    Science.gov (United States)

    Dharamsi, Shafik; Pratt, Daniel D; MacEntee, Michael I

    2007-12-01

    This study explores how dentists explain the concept of social responsibility and its relationship to issues affecting access to oral health care by vulnerable segments of the population. Analysis of open-ended interviews with thirty-four dentists, including dental educators, and administrators and officials of dental public health programs in Canada and the United States revealed that four main themes-economics, professionalism, individual choice, and politics-influenced the respondents' sense of social responsibility in dentistry. There was a belief that social responsibility in dentistry is dominated by economic imperatives that impact negatively on the policies and practices directing access to care. Yet, despite the highly critical stance on dentistry as a business, there was practical recognition of the economic realities of dental practice. Nevertheless, those who focused on social responsibility as a professional obligation highlighted the privileges of self-governance along with the accompanying duty to serve the welfare of everyone and not just those who are socioeconomically advantaged.

  10. Economic Collaboration and Integration in a TNC-Strategic Perspective

    DEFF Research Database (Denmark)

    Sørensen, Olav Jull

    2009-01-01

    The aim of the paper is to discuss the rise of economic China and how this will influence the world economy, notably the EU. The perspective is that of transnational companies and their strategies. Three scenarios are outlined.......The aim of the paper is to discuss the rise of economic China and how this will influence the world economy, notably the EU. The perspective is that of transnational companies and their strategies. Three scenarios are outlined....

  11. Integrated Approach Model of Risk, Control and Auditing of Accounting Information Systems

    Directory of Open Access Journals (Sweden)

    Claudiu BRANDAS

    2013-01-01

    Full Text Available The use of IT in the financial and accounting processes is growing fast and this leads to an increase in the research and professional concerns about the risks, control and audit of Ac-counting Information Systems (AIS. In this context, the risk and control of AIS approach is a central component of processes for IT audit, financial audit and IT Governance. Recent studies in the literature on the concepts of risk, control and auditing of AIS outline two approaches: (1 a professional approach in which we can fit ISA, COBIT, IT Risk, COSO and SOX, and (2 a research oriented approach in which we emphasize research on continuous auditing and fraud using information technology. Starting from the limits of existing approaches, our study is aimed to developing and testing an Integrated Approach Model of Risk, Control and Auditing of AIS on three cycles of business processes: purchases cycle, sales cycle and cash cycle in order to improve the efficiency of IT Governance, as well as ensuring integrity, reality, accuracy and availability of financial statements.

  12. Development of an integrated system for nuclear material accountancy and control at JAERI

    International Nuclear Information System (INIS)

    Nishimura, Hideo; Nishizawa, Satoshi

    1993-01-01

    This paper describes the design concept and the current status of an integrated system for nuclear material accountancy and control, which is under development at JAERI. We, at JAERI, have decided to update the current system for material accountancy and control and to develop the integrated new system with a consolidated data base in order to augment transparency, credibility and promptness of the system, to materialize a prudent control of obligations required by bilateral nuclear cooperation agreements, and to give information for the physical protection, safely handling, property control and cost-effective use of nuclear material and for public relations. The system is composed of two work-stations operated by UNIX, one for implementation and the other for development, and many terminals located at the headquarters, administrative offices, and research facilities and laboratories. It is connected with a mainframe computer. There are many files on the data base to record inventory changes, book and physical inventories, and statistics on material balances. These files are controlled by a commercial data base management system which enables us to make access to data on the files with a simple query language, spread sheet type software or an application program. (author)

  13. The use of AQUATOOL DSS applied to the System of Environmental-Economic Accounting for Water (SEEAW)

    Science.gov (United States)

    Pedro-Monzonís, María; Jiménez-Fernández, Pedro; Solera, Abel; Jiménez-Gavilán, Pablo

    2016-02-01

    Currently, water accounts are one of the next steps to be implemented in European River Basin Management Plans. Building water accounts is a complex task, mainly due to the lack of common European definitions and procedures. For their development, when data is not systematically measured, simulation models and estimations are necessary. The main idea of this paper is to present a new approach which enables the combined use of hydrological models and water resources models developed with AQUATOOL Decision Support System (DSS) to fill in the physical water supply and use tables and the asset accounts presented in the System of Economic and Environmental Accounts for Water (SEEAW). The case study is the Vélez River Basin, located in the southern part of the Iberian Peninsula in Spain. In addition to obtaining the physical water supply and use tables and the asset accounts in this river basin, we present here the indicators as a result thereof. These indicators cover many critical aspects of water management, showing a general description of the river basin and allowing decision-makers to characterise the pressures on water resources. As a general conclusion, the union of AQUATOOL DSS and SEEAW will provide more complete information to decision-makers and it enables to introduce these methodological decisions in order to guarantee consistency and comparability of the results between different river basins.

  14. Fundamentals of accounting support for economic mechanism for protection and sustainable use of land resources in Ukraine

    Directory of Open Access Journals (Sweden)

    Ostapchuk T.P.

    2017-08-01

    Full Text Available The problems of agricultural land accounting are investigated with the aim of developing methodological approaches for reliable accounting of land resources transactions that will become the basis for improving control procedures for land conservation and protection. One of the most important priorities of state policy, the condition for stability and development of the country’s national economy is a scientifically grounded land use policy, which serves as an economic indicator of the development of the state and one of the ways to overcome the financial and economic crisis in the country when it occurs. World practice has shown that the only universal exchange equivalent in the way of overcoming the economic crisis of any state is natural resources, and one of the significant, practically reproducible resources is land. Depending on the categories of lands, they may be subject to both ownership rights and full ownership. However, this property right remains inadequate, as owners of land plots cannot use them freely (sell, transfer, inherit, give, etc.. This refers to the agricultural land, for sale of which a moratorium has been established banning alienation and changing the purpose of agricultural land up to 2017, inclusive.

  15. Performing Economic Evaluation of Integrated Care: Highway to Hell or Stairway to Heaven?

    Science.gov (United States)

    Stein, K. Viktoria; Evers, Silvia; Rutten-van Mölken, Maureen

    2016-01-01

    Health economists are increasingly interested in integrated care in order to support decision-makers to find cost-effective solutions able to tackle the threat that chronic diseases pose on population health and health and social care budgets. However, economic evaluation in integrated care is still in its early years, facing several difficulties. The aim of this paper is to describe the unique nature of integrated care as a topic for economic evaluation, explore the obstacles to perform economic evaluation, discuss methods and techniques that can be used to address them, and set the basis to develop a research agenda for health economics in integrated care. The paper joins the voices that call health economists to pay more attention to integrated care and argues that there should be no more time wasted for doing it. PMID:28316543

  16. Theoretical Aspects of Cross-border Integration-based Economic Cooperation

    Directory of Open Access Journals (Sweden)

    Bilchak V.

    2014-09-01

    Full Text Available In this article the author analyses theoretical aspects of border economy in the conditions of modern processes of integration. The author describes the existing schools and concepts of integration stressing the role of government regulation relating to the deformations in the development of the world economic mechanism. Modern studies focus on the evolution of integration processes, which has largely affected the key elements of the world economic mechanism from classical political economy, monopoly regulation. This resulted in monopolistic competition, imperfect competition, and oligopoly – largely, through all fields and poles of economic growth to certain elements of government regulation and social reproduction on the international scale. The author examines the key elements and stages of economic integration. These stages assume a number of consecutive forms: free trade zone, customs union, common market, complete economic integration, and economic union. The article shows that the transition occurs from the lowest to the highest stages — from the processes of integration involving, firstly, trade market and then capital and labour markets to the integration of social sphere. The theoretical aspects of all these transformations can be easily traced in the case of EU integration processes.

  17. The Need to Adapt to New Financial Accounting Technologies Information in the Context of Global Economic Crisis

    Directory of Open Access Journals (Sweden)

    Enrique BONSON-PONTE

    2010-12-01

    Full Text Available Today, accounting is a necessity and not a desire. Concerns for the improvement of accounting practices are necessary, especially in Romania, where these activities are strengthened with the progress of the Romanian economy integration into the structures of the European Union. This paper carried an objective analysis of how the web report is now being made by financial and accounting information, presents the disadvantages of this approach to reporting introduced, but the potential benefits that could be created by the rapid adoption of international standards for reporting financial information website, too. At the same time, the paper tries to create new opportunities as soon as possible regarding the adoption of intelligent technologies, which, coupled with language Web reporting financial information.

  18. Economic differential of integrated fish, rice cum piggery and fish ...

    African Journals Online (AJOL)

    Fish, rice cum piggery and fish, rice cum poultry production integration platforms were set up to perfect the ideas of integrated fish farming in Sierra Leone. Water quality parameters measured biweekly included: dissolved oxygen, water temperature, pH, water hardness, water alkalinity, ammonia, nitrate, BOD and nitrite.

  19. A model proposal concerning balance scorecard application integrated with resource consumption accounting in enterprise performance management

    Directory of Open Access Journals (Sweden)

    ORHAN ELMACI

    2014-06-01

    Full Text Available The present study intended to investigate the “Balance Scorecard (BSC model integrated with Resource Consumption Accounting (RCA” which helps to evaluate the enterprise as matrix structure in its all parts. It aims to measure how much tangible and intangible values (assets of enterprises contribute to the enterprises. In other words, it measures how effectively, actively, and efficiently these values (assets are used. In short, it aims to measure sustainable competency of enterprises. As expressing the effect of tangible and intangible values (assets of the enterprise on the performance in mathematical and statistical methods is insufficient, it is targeted that RCA Method integrated with BSC model is based on matrix structure and control models. The effects of all complex factors in the enterprise on the performance (productivity and efficiency estimated algorithmically with cause and effect diagram. The contributions of matrix structures for reaching the management functional targets of the enterprises that operate in market competitive environment increasing day to day, is discussed. So in the context of modern management theories, as a contribution to BSC approach which is in the foreground in today’s administrative science of enterprises in matrix organizational structures, multidimensional performance evaluation model -RCA integrated with BSC Model proposal- is presented as strategic planning and strategic evaluation instrument.

  20. Accounting for parameter uncertainty in the definition of parametric distributions used to describe individual patient variation in health economic models

    Directory of Open Access Journals (Sweden)

    Koen Degeling

    2017-12-01

    Full Text Available Abstract Background Parametric distributions based on individual patient data can be used to represent both stochastic and parameter uncertainty. Although general guidance is available on how parameter uncertainty should be accounted for in probabilistic sensitivity analysis, there is no comprehensive guidance on reflecting parameter uncertainty in the (correlated parameters of distributions used to represent stochastic uncertainty in patient-level models. This study aims to provide this guidance by proposing appropriate methods and illustrating the impact of this uncertainty on modeling outcomes. Methods Two approaches, 1 using non-parametric bootstrapping and 2 using multivariate Normal distributions, were applied in a simulation and case study. The approaches were compared based on point-estimates and distributions of time-to-event and health economic outcomes. To assess sample size impact on the uncertainty in these outcomes, sample size was varied in the simulation study and subgroup analyses were performed for the case-study. Results Accounting for parameter uncertainty in distributions that reflect stochastic uncertainty substantially increased the uncertainty surrounding health economic outcomes, illustrated by larger confidence ellipses surrounding the cost-effectiveness point-estimates and different cost-effectiveness acceptability curves. Although both approaches performed similar for larger sample sizes (i.e. n = 500, the second approach was more sensitive to extreme values for small sample sizes (i.e. n = 25, yielding infeasible modeling outcomes. Conclusions Modelers should be aware that parameter uncertainty in distributions used to describe stochastic uncertainty needs to be reflected in probabilistic sensitivity analysis, as it could substantially impact the total amount of uncertainty surrounding health economic outcomes. If feasible, the bootstrap approach is recommended to account for this uncertainty.

  1. Accounting for parameter uncertainty in the definition of parametric distributions used to describe individual patient variation in health economic models.

    Science.gov (United States)

    Degeling, Koen; IJzerman, Maarten J; Koopman, Miriam; Koffijberg, Hendrik

    2017-12-15

    Parametric distributions based on individual patient data can be used to represent both stochastic and parameter uncertainty. Although general guidance is available on how parameter uncertainty should be accounted for in probabilistic sensitivity analysis, there is no comprehensive guidance on reflecting parameter uncertainty in the (correlated) parameters of distributions used to represent stochastic uncertainty in patient-level models. This study aims to provide this guidance by proposing appropriate methods and illustrating the impact of this uncertainty on modeling outcomes. Two approaches, 1) using non-parametric bootstrapping and 2) using multivariate Normal distributions, were applied in a simulation and case study. The approaches were compared based on point-estimates and distributions of time-to-event and health economic outcomes. To assess sample size impact on the uncertainty in these outcomes, sample size was varied in the simulation study and subgroup analyses were performed for the case-study. Accounting for parameter uncertainty in distributions that reflect stochastic uncertainty substantially increased the uncertainty surrounding health economic outcomes, illustrated by larger confidence ellipses surrounding the cost-effectiveness point-estimates and different cost-effectiveness acceptability curves. Although both approaches performed similar for larger sample sizes (i.e. n = 500), the second approach was more sensitive to extreme values for small sample sizes (i.e. n = 25), yielding infeasible modeling outcomes. Modelers should be aware that parameter uncertainty in distributions used to describe stochastic uncertainty needs to be reflected in probabilistic sensitivity analysis, as it could substantially impact the total amount of uncertainty surrounding health economic outcomes. If feasible, the bootstrap approach is recommended to account for this uncertainty.

  2. Integration of hydrothermal-energy economics: related quantitative studies

    Energy Technology Data Exchange (ETDEWEB)

    1982-08-01

    A comparison of ten models for computing the cost of hydrothermal energy is presented. This comparison involved a detailed examination of a number of technical and economic parameters of the various quantitative models with the objective of identifying the most important parameters in the context of accurate estimates of cost of hydrothermal energy. Important features of various models, such as focus of study, applications, marked sectors covered, methodology, input data requirements, and output are compared in the document. A detailed sensitivity analysis of all the important engineering and economic parameters is carried out to determine the effect of non-consideration of individual parameters.

  3. Towards an Integrated Framework for Special Economic Zones (SEZs)

    DEFF Research Database (Denmark)

    Aggarwal, Aradhna

    tool to achieve a variety of goals. The drivers of success and economic outcomes of SEZs depend on the strategic approach adopted by policy makers towards SEZs. There is no single recipe of their success or development outcomes. Finally, institutions evolve in the process of development. So must......This paper presents a comprehensive conceptual framework for the rationale, success factors and development outcomes of Special Economic Zones (SEZs), and analyses their performance in selected Asian countries within that framework. It draws on the tenets of the literature on ‘dynamics...

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

    CSIR Research Space (South Africa)

    Mynhardt, DC

    2014-07-01

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

  5. Decision-Making Under Risk: Integrating Perspectives From Biology, Economics, and Psychology.

    Science.gov (United States)

    Mishra, Sandeep

    2014-08-01

    Decision-making under risk has been variably characterized and examined in many different disciplines. However, interdisciplinary integration has not been forthcoming. Classic theories of decision-making have not been amply revised in light of greater empirical data on actual patterns of decision-making behavior. Furthermore, the meta-theoretical framework of evolution by natural selection has been largely ignored in theories of decision-making under risk in the human behavioral sciences. In this review, I critically examine four of the most influential theories of decision-making from economics, psychology, and biology: expected utility theory, prospect theory, risk-sensitivity theory, and heuristic approaches. I focus especially on risk-sensitivity theory, which offers a framework for understanding decision-making under risk that explicitly involves evolutionary considerations. I also review robust empirical evidence for individual differences and environmental/situational factors that predict actual risky decision-making that any general theory must account for. Finally, I offer steps toward integrating various theoretical perspectives and empirical findings on risky decision-making. © 2014 by the Society for Personality and Social Psychology, Inc.

  6. [Ethics versus economics in public health? On the integration of economic rationality in a discourse of public health ethics].

    Science.gov (United States)

    Rothgang, H; Staber, J

    2009-05-01

    In the course of establishing the discourse of public health ethics in Germany, we discuss whether economic efficiency should be part of public health ethics and, if necessary, how efficiency should be conceptualized. Based on the welfare economics theory, we build a theoretical framework that demands an integration of economic rationality in public health ethics. Furthermore, we consider the possible implementation of welfare efficiency against the background of current practice in an economic evaluation of health care in Germany. The indifference of the welfare efficiency criterion with respect to distribution leads to the conclusion that efficiency must not be the only criteria of public health ethics. Therefore, an ethical approach of principles should be chosen for public health ethics. Possible conflicts between principles of such an approach are outlined.

  7. State of the art of heat production from biomass taking into account economic and ecological aspects

    International Nuclear Information System (INIS)

    Strehler, A.

    1994-01-01

    In the range of solid fuels, the most important biomass energy carrier is wood, followed by straw and, used in single pilot and demonstration projects, so-called energy plants. Due to tax laws, plant oil and ethanol are economically more interesting as liquid fuels. In wood firing, billet wood furnaces and boilers are most common. The product range extends from chimney fireplaces to underjet boilers for timber. Incineration plants with automatic fuel metering systems require pourable bulk material such as chopped wood, chippings, sawdust, or pellets. Modern high-quality wood-fired boilers are well in creeping with the legal limit values, whereas many boilers currently in use do not meet contemporary technical standards. Furnaces for stalky material require a greater technical expenditure. Fuels with a high straw fraction pose the serious problem of emission of fire dust. Straw ash tends to produce slag and must therefore be cooled and reliably removed from the firing zone. (orig./EF) [de

  8. Translational health economics: The key to accountable adoption of in vitro diagnostic technologies.

    Science.gov (United States)

    Price, Christopher P; Wolstenholme, Jane; McGinley, Patrick; St John, Andrew

    2018-02-01

    Adoption of new technologies, including diagnostic tests, is often considered not to deliver the expected return on investment. The reasons for this poor link between expectation and outcome include lack of evidence, variation in use of the technology, and an inability of the health system to manage the balance between investment and disinvestment associated with the change in care pathway. The challenges lie in the complex nature of healthcare provision where the investment is likely to be made in the jurisdiction of one stakeholder while the benefits (as well as dis-benefits) accrue to the other stakeholders. A prime example is found in the field of laboratory medicine and the use of diagnostic tests. The current economic tools employed in healthcare are primarily used to make policy and strategic decisions, particularly across health systems, and in purchaser and provider domains. These tools primarily involve cost effectiveness and budget impact analyses, both of which have been applied in health technology assessment of diagnostic technologies. However, they lack the granularity to translate findings down to the financial management and operational decision making at the provider department level. We propose an approach to translational health economics based on information derived from service line management and time-driven activity-based costing, identifying the resource utilisation for each of the units involved in the delivery of a care pathway, before and after adoption of new technology. This will inform investment and disinvestment decisions, along with identifying where the benefits, and dis-benefits, can be achieved for all stakeholders.

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

    International Nuclear Information System (INIS)

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

    1991-01-01

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

  10. Economic analysis of the structure, Integration and Performance of ...

    African Journals Online (AJOL)

    The data for the study were collected with the aid of a questionnaire. Statistical tools such as simple descriptive statistics, Gini coefficient, Shepherd-Futrel functional ... Key words: Rice; Market structure; Market integration and Performance.

  11. The UN System for Environmental-Economic Accounts for Water (SEEA-W and groundwater management: the experience of the Arno River Basin Authority within the PAWA project

    Directory of Open Access Journals (Sweden)

    Bernardo Mazzanti

    2014-09-01

    Full Text Available The Pilot Arno Water Accounts (PAWA project was recently funded under the Call “Preparatory Action on Development of Prevention Activities to Halt Desertification in Europe” of the Directorate- General for the Environment of the European Commission to promote preventive actions to manage water scarcity and drought phenomena and to meet one of the main goals under European environmental legislation: the effective and sustainable management of water resources. The partners involved in the implementation of the PAWA project (ISPRA, Arno River Basin Authority, SEMIDE/EMWIS will carry out a pilot initiative in the Arno River Basin, an area severely affected by water scarcity and droughts phenomena and characterized by water withdrawals and land use changes. In the area a large experience about water balance application was already performed, for example in the context of the Water Framework Directive Common Implementation Strategy. Moving from this knowledge, the objective of the project is the definition of water accounting processing based on the UN System of Environmental Economic Accounts for Water, with the final goal to optimize a list of effective measures to face water scarcity phenomena. By the end of project (March 2015 the PAWA partnership aims at preparing physical water stock accounts, using the best available data resulting from field measurements or models, on a monthly step for the period 1999–201. The quality of each dataset will be assessed; tables, maps and graphs will be produced as outputs of the projects in cooperation with local stakeholders and players of the water sector. Furthermore, water accounts will be used to assess the potential impact of various measures related to water resource efficient exploitation in the most vulnerable sub-basins; their tolerability will be tested during workshops with stakeholders. Finally, water efficiency targets for potential future integration into Arno River Basin Management Plan

  12. Thermodynamic and economic analysis on geothermal integrated combined-cycle power plants

    International Nuclear Information System (INIS)

    Bettocchi, R.; Cantore, G.; Negri di Montenegro, G.; Gadda, E.

    1992-01-01

    This paper considers geothermal integrated power plants obtained matching a geothermal plant with, a two pressure level combined plant. The purpose of the paper is the evaluation of thermodynamic and economic aspects on geothermal integrated combined-cycle power plant and a comparison with conventional solutions. The results show that the integrated combined plant power is greater than the sum of combined cycle and geothermal plant powers considered separately and that the integrated plant can offer economic benefits reaching the 16% of the total capital required

  13. The Role of Work-Integrated Learning in Student Preferences of Instructional Methods in an Accounting Curriculum

    Science.gov (United States)

    Abeysekera, Indra

    2015-01-01

    The role of work-integrated learning in student preferences of instructional methods is largely unexplored across the accounting curriculum. This study conducted six experiments to explore student preferences of instructional methods for learning, in six courses of the accounting curriculum that differed in algorithmic rigor, in the context of a…

  14. An integrated dataset on organisational retention attributes and commitment of selected ICT and accounting firms

    Directory of Open Access Journals (Sweden)

    Odunayo Salau

    2018-06-01

    Full Text Available The article presented an integrated data on organisational retention strategies and commitment of selected ICT and Accounting firms in Nigeria. The study adopted a quantitative approach with a survey research design to establish the major determinants of employee retention strategies. The population of this study included staff and management of the selected firms. Data was analysed with the use of structural equation modelling and the field data set is made widely accessible to enable critical or a more comprehensive investigation. The findings identified critical attraction factors for the retention of sampled firms. It was recommended that ICT firms will need to adopt consistent range of strategies to attract and retain people with the right ICT skills, in the right place and at the right time. Keywords: Retention, Commitment, Reward, Satisfaction, Performance

  15. Guidelines for the Economic Evaluation of Building-Integrated Photovoltaic Power Systems

    Energy Technology Data Exchange (ETDEWEB)

    Eiffert, P.; International Energy Agency (IEA) PVPS Task 7

    2003-01-01

    This report identifies the economic parameters of building-integrated PV (BIPV) systems. The guidelines are structured in three major parts: the investment analysis (methods and ownership issues), benefits, and costs. Measurement and verification are also discussed briefly.

  16. Economic testing of large integrated switching circuits - a challenge to the test engineer

    International Nuclear Information System (INIS)

    Kreinberg, W.

    1978-01-01

    With reference to large integrated switching circuits, one can use an incoming standard programme test or the customer's switching circuits. The author describes the development of suitable, extensive and economical test programmes. (orig.) [de

  17. Optimal fiscal barriers to international economic integration in the presence of tax havens

    DEFF Research Database (Denmark)

    Johannesen, Niels

    2012-01-01

    This paper develops a model where firms can shift profits to tax havens by means of intra-firm loans and countries can protect themselves against profit shifting by taxing cross-border interest flows. The model considers two countries with a scope for welfare improving economic integration....... The first-best tax system has two important characteristics: (i) the tax rate on interest flows to the other country is zero to ensure the optimal level of economic integration; (ii) the tax rate on interest flows to tax havens is high enough to deter profit shifting to tax havens. In second......-best environments, countries face a trade-off between economic integration and protection against tax havens, which causes protection to be suboptimally low. The key to the result is that economic integration makes it easier for multinational firms to circumvent taxes on interest payments to tax havens with conduit...

  18. Carbon accounting and economic model uncertainty of emissions from biofuels-induced land use change.

    Science.gov (United States)

    Plevin, Richard J; Beckman, Jayson; Golub, Alla A; Witcover, Julie; O'Hare, Michael

    2015-03-03

    Few of the numerous published studies of the emissions from biofuels-induced "indirect" land use change (ILUC) attempt to propagate and quantify uncertainty, and those that have done so have restricted their analysis to a portion of the modeling systems used. In this study, we pair a global, computable general equilibrium model with a model of greenhouse gas emissions from land-use change to quantify the parametric uncertainty in the paired modeling system's estimates of greenhouse gas emissions from ILUC induced by expanded production of three biofuels. We find that for the three fuel systems examined--US corn ethanol, Brazilian sugar cane ethanol, and US soybean biodiesel--95% of the results occurred within ±20 g CO2e MJ(-1) of the mean (coefficient of variation of 20-45%), with economic model parameters related to crop yield and the productivity of newly converted cropland (from forestry and pasture) contributing most of the variance in estimated ILUC emissions intensity. Although the experiments performed here allow us to characterize parametric uncertainty, changes to the model structure have the potential to shift the mean by tens of grams of CO2e per megajoule and further broaden distributions for ILUC emission intensities.

  19. Model integration and the economics of nuclear power

    International Nuclear Information System (INIS)

    Lundgren, S.

    1985-01-01

    The author proposes and applies a specific approach to model integration, i.e. the merger of two or several independently developed models. The approach is intended for integrations of activity analysis sector models and applied general equilibrium models. Model integration makes it possible to extend the range of applicability of applied general equilibrium models by exploiting the information contained in sector models. It also makes it possible to evaluate the validity of the partial equilibrium analyses in which sector models often are employed. The proposed approach is used to integrate a sector model of electricity and heat production with a general equilibrium model of the Swedish economy. Both models have been constructed within the research programme. The author uses the integrated model to look at two issues concerning the role of nuclear power on the Swedish electricity market: What are the likely consequences of a nuclear power discontinuation and how does the nuclear power investment programme of the 1970's and the early 1980's compare with a socially efficient one. (Author)

  20. Integrating global socio-economic influences into a regional land use change model for China

    Science.gov (United States)

    Xu, Xia; Gao, Qiong; Peng, Changhui; Cui, Xuefeng; Liu, Yinghui; Jiang, Li

    2014-03-01

    With rapid economic development and urbanization, land use in China has experienced huge changes in recent years; and this will probably continue in the future. Land use problems in China are urgent and need further study. Rapid land-use change and economic development make China an ideal region for integrated land use change studies, particularly the examination of multiple factors and global-regional interactions in the context of global economic integration. This paper presents an integrated modeling approach to examine the impact of global socio-economic processes on land use changes at a regional scale. We develop an integrated model system by coupling a simple global socio-economic model (GLOBFOOD) and regional spatial allocation model (CLUE). The model system is illustrated with an application to land use in China. For a given climate change, population growth, and various socio-economic situations, a global socio-economic model simulates the impact of global market and economy on land use, and quantifies changes of different land use types. The land use spatial distribution model decides the type of land use most appropriate in each spatial grid by employing a weighted suitability index, derived from expert knowledge about the ecosystem state and site conditions. A series of model simulations will be conducted and analyzed to demonstrate the ability of the integrated model to link global socioeconomic factors with regional land use changes in China. The results allow an exploration of the future dynamics of land use and landscapes in China.

  1. Application of Power Systems Economics to Wind and Solar Power Integration

    OpenAIRE

    Mills, Andrew David

    2015-01-01

    The focus of this dissertation is the economic implications of the technical challenges of integrating variable generation, namely wind and solar, into the electric power system. The research is organized around three topics: short-term variability of wind and solar generation, changes in the economic value of wind and solar with increasing penetration, and the effectiveness of different measures at mitigating changes in economic value with increasing penetration levels. Early studies of PV g...

  2. Mapping Ecosystem Services: An Integrated Biophysical and Economic Evaluation

    OpenAIRE

    Hayha, T.

    2014-01-01

    Forests provide a wide range of ecosystem services, from timber and non-wood products (provisioning services) to carbon sequestration, hydrogeological protection (regulating services), and recreation and aesthetic experiences (cultural services). Nonmarketed forest ecosystem services tend to be undervalued due to the lack of a market price and a clear understanding of their vital support to socio-economic systems. Ecosystem services are interlinked, and therefore the optimization of one typol...

  3. Current-Account Imbalances and Economic Growth During the 2008-2009 Financial Crisis: an Empirical Analysis

    Directory of Open Access Journals (Sweden)

    Rossitsa Rangelova

    2014-06-01

    Full Text Available This study examines the relationship between current-account imbalances and economic growth during the 2008-2009 financial and economic crisis for 179 countries (covered by IMF data and within the EU-27 countries (covered by Eurostat data. The countries are divided into 4 groups by GDP per capita based on PPPs, namely, low income, lower middle-income, upper middle-income and high-income countries. Empirical analysis is applied, including descriptive statistics and regression estimates. Statistical data are used, including the average of the GDP growth rate in the years prior to the crisis (2003–2007, the average of the GDP growth rate for 2008 and 2009, current account as a percentage of GDP, and the level of average inflation. It is proved that, in general, the 2008-2009 crisis affected high- and upper middle-income countries more than poorer countries. Within the EU-27 countries, however, the crisis appears to have affected lower income countries more than higher income countries. A common tendency is observed for the two country samples: countries that experienced strong growth just prior to the crisis had an increased risk of suffering after the crisis. The boom prior to the crisis led to imbalances that rendered economies more vulnerable. Additionally, surpluses that existed prior to the crisis are an important risk factor for the two groups of countries.

  4. Investigation of economic nature and accounting of manufacturing defects on the example of forest enterprises

    Directory of Open Access Journals (Sweden)

    Наталія Йосипівна Галушка

    2016-11-01

    Full Text Available Market infrastructure formation of national economy requires a change in production orientation and sales channels, in particular, to ensure its quality and safety. Under the conditions of a saturated market and increased competition to improve the quality of products and reduce manufacturing defects should be one of the main tasks of the enterprise management system. Research of specifics of the forest enterprises allowed to specify the technological aspects of internal accounting organization and develop a standard form of the manufacturing defect act, which makes it possible to identify the perpetrators of poorly manufactured products in various stages of production and transportation of products. Reduction of manufacturing defects causes an increase in the proportion of usable finished products, contributes to an increase in profit, gross income and profitability. The article also provides recommendations for development of the scale, which summarizes the technological features of the timber processing and reflects wage, depending on the cause of manufacturing defect that isn’t a fault of the employee.

  5. Accounting for socio-economic effects in nuclear waste disposal projects

    International Nuclear Information System (INIS)

    Van Hove, E.

    1996-01-01

    The disposal of nuclear waste has become highly controversial. This paper presents the approach taken by NIRAS, the Belgian agency for the disposal of nuclear waste, to come to a decision on the establishment of a site for the permanent disposal of low level nuclear waste. A formal model is elaborated to take social effects of such a project into account, allowing for a balanced discussion of positive and negative effects at the local level. It is too early to tell it the model described in detail in this paper con solve the problems encountered by disposal agencies. The approach discussed, does however, respond to need experienced on a international scale. The paper emphasises the need for openness in the fact of assertive and articulate citizens who no longer accept the paternalistic approach. The public must not feel that there is any lack of clarity about waste projects or they will quickly voice their opinions and any opposition they feel. As far as siting is concerned, most of the controversies are fuelled ba a basic notion of 'unfairness'. Somehow the burdens seem to be imposed on parties other than those who reap the benefits. An approach to decision making through local negotiation on all aspects of a disposal projects should allow the problem of fairness to be treated in a more constructive way. (author)

  6. East-West European economic integration: Difficult to reach target

    International Nuclear Information System (INIS)

    D'Ermo, V.; Manca, S.

    1993-01-01

    The energy sector of Western Europe is now undergoing a slow growth period due largely to the socio-economic upheavals of East and West German unification and the political-economic restructuring of the countries making up Eastern Europe and the former Soviet Union. This paper evidences this fact by tabling and commenting on 1991-1992 coal, petroleum, natural gas and electric power production/consumption/export statistical data representing energy sector activities in the former COMECON member countries. The poor performance of these countries can be attributed to the effects of energy market liberalization, the restructuring of utility assets, limited production capacities and inflation. It is estimated that the adjustment time to reach economic parity with Western nations will be long but that the waiting period could be shortened through the implementation of technology transfer and financial cooperation programs with the more prosperous countries capable of providing the investment capital and know-how needed for the restructuring of production systems and resource development

  7. Integrating economic analysis and the science of climate instability

    International Nuclear Information System (INIS)

    Hall, Darwin C.; Behl, Richard J.

    2006-01-01

    Scientific understanding of climate change and climate instability has undergone a revolution in the past decade with the discovery of numerous past climate transitions so rapid, and so unlike the expectation of smooth climate changes, that they would have previously been unbelievable to the scientific community. Models commonly used by economists to assess the wisdom of adapting to human-induced climate change, rather than averting it, lack the ability to incorporate this new scientific knowledge. Here, we identify and explain the nature of recent scientific advances, and describe the key ways in which failure to reflect new knowledge in economic analysis skews the results of that analysis. This includes the understanding that economic optimization models reliant on convexity are inherently unable to determine an 'optimal' policy solution. It is incumbent on economists to understand and to incorporate the new science in their models, and on climatologists and other scientists to understand the basis of economic models so that they can assist in this essential effort. (author)

  8. International Financial Integration and Economic Growth in India: An Empirical Investigation

    Directory of Open Access Journals (Sweden)

    Nayia MAHAJAN

    2015-11-01

    Full Text Available This study endeavors to estimate relationship between international financial integration and economic growth in India during 1981-2011. Apart from direct impact of international financial integration on growth, indirect impact (via financial development has also been studied empirically. Models of co-integration and Vector Error Correction Model (VECM have been applied to examine the relationships. The study observes that international financial integration affects the growth of the economy positively; and change in economic growth due to it through financial development is approximately 8.63 percent. The study also suggests that the structural reforms that took place in India in early nineties did not affect the existing relationship of global financial integration and economic growth significantly.

  9. Economic and financial integration in emerging markets: A European policy

    Directory of Open Access Journals (Sweden)

    Theodoropoulos Theodore E.

    2005-01-01

    Full Text Available This paper extends to test if the same short-run increase in cyclical volatility arising from financial integration is observed in this specific sample of "emerging markets". This work finds signs that, contrary to other emerging markets, this does not happen: for the future member states financial integration, similarly to the outcome observed in mature market economies, reduces cyclical volatility both in the short and in the long run. Weak indications are found that this may happen partially due to the anchoring of expectations provided by the EU Accession, and to the more robust institutional framework imposed by this process onto the countries in question.

  10. Theory of differential and integral scattering of laser radiation by a dielectric surface taking a defect layer into account

    NARCIS (Netherlands)

    Azarova, VV; Dmitriev, VG; Lokhov, YN; Malitskii, KN

    The differential and integral light scattering by dielectric surfaces is studied theoretically taking a thin nearsurface defect layer into account. The expressions for the intensities of differential and total integral scattering are found by the Green function method. Conditions are found under

  11. Accounts for the Environment 2007

    International Nuclear Information System (INIS)

    2008-01-01

    The environment is strongly affected by economic developments. In the environmental accounts, the interrelationship between economy and environment is described in detail. Because the environmental accounts are consistent with the concepts of the national accounts, it is feasible to directly compare the physical and monetary flows of the environmental economic system. The environmental accounts provide key indicators which give insight into the sustainability of economic developments. The integrated system can be used to quantify and analyse the causes of changes in environmental indicators. For example, the effects of changes in economic growth, environmental efficiency and international trade are quantified. In this publication the results of the Dutch environmental accounts are presented. In this edition special attention is paid to the relation between the economy and climate change. Based on the results of environmental-economical analyses insight is given in the changes with regard to emission of greenhouse gases by businesses and households [nl

  12. Clinical integration, round two: finding success with economic coordination.

    Science.gov (United States)

    Naas, Peggy; Smithson, K W

    2008-12-01

    To establish an effective, and lasting, collaboration with physicians, a hospital must: Create a positive vision of the future. Structure the collaboration to reflect market imperatives. Work only with the best partners and make it clear from the start what the expectations are for those partners. Establish accounting and governance practices that promote the venture's near-term profitability and the long-term goals.

  13. ABACC - Brazil-Argentina Agency for Accounting and Control of Nuclear Materials, a model of integration and transparence

    International Nuclear Information System (INIS)

    Oliveira, Antonio A.; Do Canto, Odilon Marcusso

    2013-01-01

    Argentina and Brazil began its activities in the nuclear area about the same time, in the 50 century past. The existence of an international nuclear nonproliferation treaty-TNP-seen by Brazil and Argentina as discriminatory and prejudicial to the interests of the countries without nuclear weapons, led to the need for a common system of control of nuclear material between the two countries to somehow provide assurances to the international community of the exclusively peaceful purpose of its nuclear programs. The creation of a common system, assured the establishment of uniform procedures to implement safeguards in Argentina and Brazil, so the same requirements and safeguards procedures took effect in both countries, and the operators of nuclear facilities began to follow the same rules of control of nuclear materials and subjected to the same type of verification and control. On July 18, 1991, the Bilateral Agreement for the Exclusively Peaceful Use of Nuclear Energy created a binational body, the Argentina-Brazil Agency for Accounting and Control of Nuclear Materials-ABACC-to implement the so-called Common System of Accounting and Control of Nuclear materials - SCCC. The deal provided, permanently, a clear commitment to use exclusively for peaceful purposes all material and nuclear facilities under the jurisdiction or control of the two countries. The Quadripartite Agreement, signed in December of that year, between the two countries, ABACC and IAEA completed the legal framework for the implementation of comprehensive safeguards system. The 'model ABACC' now represents a paradigmatic framework in the long process of economic, political, technological and cultural integration of the two countries. Argentina and Brazil were able to establish a guarantee system that is unique in the world today and that consolidated and matured over more than twenty years, has earned the respect of the international community

  14. INTEGRATION OF AN ECONOMIC WITH AN ECOLOGICAL MODEL

    Science.gov (United States)

    We summarize our work on integration of an economy under imperfect competition with a simple Lotka-Volterra type ecological model. Firms and households operate within a single period planning horizon, thus there is no savings or investment. Wages are set by a dominant employer. P...

  15. SUSTAIN:Urban Modeling Systems Integrating Optimization and Economics

    Science.gov (United States)

    The System for Urban Stormwater Treatment and Analysis INtegration (SUSTAIN) was developed by the U.S. Environmental Protection Agency to support practitioners in developing cost-effective management plans for municipal storm water programs and evaluating and selecting Best Manag...

  16. Integrating social, economic, and ecological values across large landscapes

    Science.gov (United States)

    Jessica E. Halofsky; Megan K. Creutzburg; Miles A. Hemstrom

    2014-01-01

    The Integrated Landscape Assessment Project (ILAP) was a multiyear effort to produce information, maps, and models to help land managers, policymakers, and others conduct mid- to broad-scale (e.g., watersheds to states and larger areas) prioritization of land management actions, perform landscape assessments, and estimate cumulative effects of management actions for...

  17. Techno-economic analysis of ammonia production via integrated biomass gasification

    International Nuclear Information System (INIS)

    Andersson, Jim; Lundgren, Joakim

    2014-01-01

    Highlights: • Techno-economic results regarding biomass-based ammonia production systems. • Integration of an ammonia production process in a pulp and paper mill. • Integrated ammonia production gains higher system efficiency than stand-alone production. • The economics of an integrated production system is improved compared to stand-alone production. - Abstract: Ammonia (NH 3 ) can be produced by synthesis of nitrogen and hydrogen in the Haber–Bosch process, where the economic challenge is the hydrogen production. Currently, substantial amounts of greenhouse gases are emitted from the ammonia industry since the hydrogen production is almost exclusively based on fossil feedstocks. Hydrogen produced via gasification of lignocellulosic biomass is a more environmentally friendly alternative, but the economic performance is critical. The main objective of this work was to perform a techno-economic evaluation of ammonia production via integrated biomass gasification in an existing pulp and paper mill. The results were compared with a stand-alone production case to find potential technical and economic benefits deriving from the integration. The biomass gasifier and the subsequent NH 3 production were modelled using the commercial software Aspen Plus. A process integration model based on Mixed Integer Linear Programming (MILP) was used to analyze the effects on the overall energy system of the pulp mill. Important modelling constraints were to maintain the pulp production and the steam balance of the mill. The results showed that the process economics and energy performance are favourable for the integrated case compared to stand-alone production. The main conclusion was however that a rather high NH 3 selling price is required to make both production cases economically feasible

  18. Wealth and well-being, economic growth, and integral development.

    Science.gov (United States)

    Bunge, Mario

    2012-01-01

    This essay tackles a bimillenary problem in psychology, ethics, economics, and political philosophy: that of the relations between wealth and well-being. What are they, and should we live for pleasure, or rather seek to live a full and useful life? This is the ancient dilemma between hedonism, the cult of pleasure, and eudemonism, the search for a good life. Economists, almost without exception, have opted for hedonism, but they have not found out what percentage of the goods that ordinary people want are not merchandises. This gap is currently being filled by psychologists, sociologists, socioeconomists, and other workers in the new "science of happiness". Their main finding, that happiness is not for sale, might surprise the orthodox economists. On the social level, the former problem, concerning individuals, gets translated into the question of national development: what kind of development should we seek, and for whom? In particular, should economic growth be prioritized, or should we promote the simultaneous development of all sectors of society, including the political and cultural? In either case, should development benefit the chosen few or everybody? And should it enhance the well-being of the individual and make that of her offspring possible? This problem, of course, lies at the intersection of three sciences--psychology, economics, and political science--and two chapters of philosophy--ethics and political philosophy. Consequently, anyone daring to propose original solutions to the problem in question will risk being criticized by experts distributed among these five fields, who are not used to talking to one another.

  19. Synergistic Integration of Liner Shipping and Economic Development

    Directory of Open Access Journals (Sweden)

    Edvard Roškar

    2008-07-01

    Full Text Available Liner shipping with all its specific features plays an importantrole in the economic development of a country whose portsare involved. In the strategic goals of maritime policy for the period2005-2009 the European Commission stresses the needfor a sustainable environmental development and economicgrowth. Besides, it points out the necessity for the fulfilment ofall maritime potentials. Yet, individual EU member states frequentlycreate the environment, which discourages the developmentof their own national maritime economy. Unfortunately,this applies also to the Republic of Slovenia. The current paperoffers a detailed analysis of the weaknesses and benefits of theclassical liner shipping in present day.

  20. Images of Economic Integration Groups in Russian Political Discourse

    Directory of Open Access Journals (Sweden)

    E. V. Rudenko

    2015-01-01

    Full Text Available In comparison with other countries, Russian citizens watch all the details of everything that happens outside the country, especially if it concerns economic partnerships and Russia’s participation in different organizations and associations. The official view of Russian cooperation with other countries in various formats is presented in nationwide media, though the public opinion is not usually accepted there. However, with the help of images, that are created in the political discourse, one can understand, what kind of support can the government expect, working in a certain direction, which is important, considering the aspiration to raise awareness and civil activity. 

  1. The economic consequences of the Dutch. Economic integration around the North Sea, 1500-1800

    NARCIS (Netherlands)

    Bochove, C.J. van

    2008-01-01

    Between 1550 and 1800 the Northern Netherlands went through a period of intense economic development. This did not leave the surrounding regions untouched. International trade blossomed, tens of thousands of foreign workers found employment in the Netherlands and many millions of guilders were

  2. Fuels planning: science synthesis and integration; economic uses fact sheet 05: NEPA and economics

    Science.gov (United States)

    Rocky Mountain Research Station USDA Forest Service

    2004-01-01

    The National Environmental Policy Act (NEPA) is the law that requires Federal agencies to consider the environmental impacts of their actions, involve the public in the decisionmaking process, and disclose information, starting at the initial stages of planning. This fact sheet discusses when you should consider economics in the NEPA process, when to do an analysis,...

  3. Company Tax Integration in the European Union During Economic Crisis – Why and How?

    NARCIS (Netherlands)

    A. Sting (Anna)

    2014-01-01

    markdownabstract__Abstract__ Company tax integration in the EU is yet to be realised. This article first outlines the main benefits of company tax integration for the Economic and Monetary Union, and also discusses the main legal obstacles the EU Treaties pose for harmonisation of company tax.

  4. Development of economically viable, highly integrated, highly modular SEGIS architecture.

    Energy Technology Data Exchange (ETDEWEB)

    Enslin, Johan (Petra Solar, Inc., South Plainfield, NJ); Hamaoui, Ronald (Petra Solar, Inc., South Plainfield, NJ); Gonzalez, Sigifredo; Haddad, Ghaith (Petra Solar, Inc., South Plainfield, NJ); Rustom, Khalid (Petra Solar, Inc., South Plainfield, NJ); Stuby, Rick (Petra Solar, Inc., South Plainfield, NJ); Kuran, Mohammad (Petra Solar, Inc., South Plainfield, NJ); Mark, Evlyn (Petra Solar, Inc., South Plainfield, NJ); Amarin, Ruba (Petra Solar, Inc., South Plainfield, NJ); Alatrash, Hussam (Petra Solar, Inc., South Plainfield, NJ); Bower, Ward Isaac; Kuszmaul, Scott S.; Sena-Henderson, Lisa; David, Carolyn; Akhil, Abbas Ali

    2012-03-01

    Initiated in 2008, the SEGIS initiative is a partnership involving the U.S. DOE, Sandia National Laboratories, private sector companies, electric utilities, and universities. Projects supported under the initiative have focused on the complete-system development of solar technologies, with the dual goal of expanding renewable PV applications and addressing new challenges of connecting large-scale solar installations in higher penetrations to the electric grid. Petra Solar, Inc., a New Jersey-based company, received SEGIS funds to develop solutions to two of these key challenges: integrating increasing quantities of solar resources into the grid without compromising (and likely improving) power quality and reliability, and moving the design from a concept of intelligent system controls to successful commercialization. The resulting state-of-the art technology now includes a distributed photovoltaic (PV) architecture comprising AC modules that not only feed directly into the electrical grid at distribution levels but are equipped with new functions that improve voltage stability and thus enhance overall grid stability. This integrated PV system technology, known as SunWave, has applications for 'Power on a Pole,' and comes with a suite of technical capabilities, including advanced inverter and system controls, micro-inverters (capable of operating at both the 120V and 240V levels), communication system, network management system, and semiconductor integration. Collectively, these components are poised to reduce total system cost, increase the system's overall value and help mitigate the challenges of solar intermittency. Designed to be strategically located near point of load, the new SunWave technology is suitable for integration directly into the electrical grid but is also suitable for emerging microgrid applications. SunWave was showcased as part of a SEGIS Demonstration Conference at Pepco Holdings, Inc., on September 29, 2011, and is presently

  5. The Economics of Outsourcing in a De-integrating Industry

    OpenAIRE

    Jawaid Abdul Ghani; Arif Iqbal Rana

    2005-01-01

    Many large firms in low scale economy industries are actively considering outsourcing options, in the face of competition from smaller more efficient players. Based on a review of the theoretical literature and a case-study of outsourcing decisions at two large vertically integrated footwear manufacturers in Pakistan, a framework is developed for determining which set of products and activities to outsource and which to keep in-house. The framework suggests activities being considered for out...

  6. A framework for the integration of environmental legitimacy, accountability and proactivity (ELAP)

    Energy Technology Data Exchange (ETDEWEB)

    Alrazi, B.; Villiers, C de; Staden, C. van [Univ. of Auckland (New Zealand)

    2009-07-01

    There are various environmental problems facing the world today. These include global warming, ozone depletion, species extinction, overgrazing, soil erosion and contamination, dumping of radioactive waste, oil spills, exploitation of natural resources, landfill and open burning. Public concern over the quality of the environment has seen that this issue is increasingly being addressed by the mass media. Likewise, numerous environmental treaties at the international level have been signed over the past two decades, including the Kyoto Protocol (in 1997), the United Nation Framework Convention on Climate Change (1992, superseded by the Kyoto Protocol), the Montreal Protocol (1989), the Nitrogen Oxide Protocol (1988), the China Australia Migratory Bird Agreement (1986) and the Sulphur Emission Reduction Protocol (1985). Hence, this is a common perception that corporations' activities are to be blamed, albeit not entirely, for the existing and future environmental problems. In the pursuit of profit maximization, corporations sometimes take options that are detrimental to the natural environment. As stakeholders are becoming more aware of the various environmental problems, these have caused them to demand more corporate environmental responsibility. In a similar vein, various concepts have emerged in the extant literature to describe corporate environmental behaviors. The include inter alia environmental legitimacy, environmental accountability and environmental proactivity. Despite this proliferation, none of the previous studies made an attempt to discuss how these concepts are similar and/or dissimilar, let alone to integrate them in a single framework and put them in a unified, meaningful context. This study intends to fill in this gap. The objective of this paper is threefold. Firstly, to develop a framework which incorporates three conceptually distinct but interrelated dimensions namely, environmental legitimacy, environmental accountability and

  7. DISPOWER. A socio-economic analysis of technical solutions and practices for the integration of distributed generation

    International Nuclear Information System (INIS)

    Ten Donkelaar, M.; Scheepers, M.J.J.

    2004-07-01

    Socio-economic impacts of technical solutions and approaches that are being developed for the integration of distributed generation (DG) in electricity distribution systems are analyzed. For this analysis an inventory was made of technical options, solutions and approaches on the basis of a questionnaire that has been distributed among DG (technical) experts. The questionnaire was not meant to give an exhaustive overview, but to gain insight in the possible technical solutions, options and approaches and the economic interactions between different actors in the electricity market. The different technical options and solutions have been divided into four main categories. Four technologies, one of each category, have been studied in more detail to analyse their impact on the financial relationships between the actors in the distribution network. The four technologies are: wind power prediction tool (planning tool), grid control unit (power quality device), power operation and power quality management system (ICT device), and power storage device. To assess the impact of the investments in the proposed technologies on all actors involved (and different from the actor investing), an assessment tool has been developed to qualitatively identify the economic impacts of a number of these options. This assessment tool takes into account the financial transactions between the parties on the distribution network. The analysis also discusses the allocation of the economic value of certain benefits through contracts and economic network regulation

  8. Practical steps toward integrating economic, social and institutional elements in fisheries policy and management

    DEFF Research Database (Denmark)

    Stephenson, Robert L.; Benson, Ashleen J.; Brooks, Kate

    2017-01-01

    of explicit social, economic and institutional objectives; a general lack of process (frameworks, governance) for routine integration of all four pillars of sustainability; and a bias towards biological considerations. Practical integration requires a ‘systems’ approach with explicit consideration...... of strategic and operational aspects of management; multidisciplinary or transdisciplinary evaluations; practical objectives for the four pillars of sustainability; appropriate participation; and a governance system that is able to integrate these diverse considerations in management. We challenge all involved...... governance....

  9. Integration Costs Revisited – An economic framework for wind and solar variability

    OpenAIRE

    Hirth, Lion (Prof. Dr.); Ueckerdt, Falko (Dr.); Edenhofer, Ottmar (Prof. Dr.)

    2015-01-01

    The integration of wind and solar generators into power systems causes “integration costs” – for grids, balancing services, more flexible operation of thermal plants, and reduced utilization of the capital stock embodied in infrastructure, among other things. This paper proposes a framework to analyze and quantify these costs. We propose a definition of integration costs based on the marginal economic value of electricity, or market value – as such a definition can be more easily used in econ...

  10. Technical and economic performance of integrated bioenergy systems

    International Nuclear Information System (INIS)

    Toft, A.J.; Bridgwater, A.V.

    1996-01-01

    A comprehensive study of biomass production, conversion and utilisation systems has been carried out to examine complete bioenergy systems from biomass in the forest to electricity delivered to the grid. Spreadsheet models have been derived for all of the key steps in an integrated process and these have been compiled into an overall BioEnergy Assessment Model (BEAM). The model has also been used to investigate both the performance of different technologies and the effect of different configurations of the same basic system by manipulating the interfaces between feed production, feed conversion and electricity generation. Some of the results of these analyses are presented here. (orig.)

  11. Technical and economic performance of integrated bioenergy systems

    Energy Technology Data Exchange (ETDEWEB)

    Toft, A.J.; Bridgwater, A.V. [Aston Univ. (United Kingdom). Energy Research Group; Mitchell, C.P.; Watters, M.P. [Aberdeen Univ. (United Kingdom). Wood Supply Research Group; Stevens, D.J. [Cascade Research, Inc. (United States)

    1996-12-31

    A comprehensive study of biomass production, conversion and utilisation systems has been carried out to examine complete bioenergy systems from biomass in the forest to electricity delivered to the grid. Spreadsheet models have been derived for all of the key steps in an integrated process and these have been compiled into an overall BioEnergy Assessment Model (BEAM). The model has also been used to investigate both the performance of different technologies and the effect of different configurations of the same basic system by manipulating the interfaces between feed production, feed conversion and electricity generation. Some of the results of these analyses are presented here. (orig.)

  12. Technical and economic performance of integrated bioenergy systems

    Energy Technology Data Exchange (ETDEWEB)

    Toft, A J; Bridgwater, A V [Aston Univ. (United Kingdom). Energy Research Group; Mitchell, C P; Watters, M P [Aberdeen Univ. (United Kingdom). Wood Supply Research Group; Stevens, D J [Cascade Research, Inc. (United States)

    1997-12-31

    A comprehensive study of biomass production, conversion and utilisation systems has been carried out to examine complete bioenergy systems from biomass in the forest to electricity delivered to the grid. Spreadsheet models have been derived for all of the key steps in an integrated process and these have been compiled into an overall BioEnergy Assessment Model (BEAM). The model has also been used to investigate both the performance of different technologies and the effect of different configurations of the same basic system by manipulating the interfaces between feed production, feed conversion and electricity generation. Some of the results of these analyses are presented here. (orig.)

  13. Environmental pressures from European consumption and production. A study in integrated environmental and economic analysis

    Energy Technology Data Exchange (ETDEWEB)

    Watson, D. [Copenhagen Resource Institute, Copenhagen (Denmark); Fernandez, J.A.; Wittmer, D. [Wuppertal Institute, Wuppertal (Germany); Gravgaerd Pedersen, O. [Statistics Denmark, Copenhagen (Denmark); European Topic Centre on Sustainable Consumption and Production, Copenhagen (Denmark)

    2013-03-15

    Environmental pressures from European consumption and production shows how economic and environmental data can be integrated to analyse environmental performance and material efficiency of whole economies as well as their individual elements. The analyses presented in the report provide policy makers with a tool to target economic incentives and information campaigns, encouraging a shift to more sustainable production and consumption patterns in order to reduce Europe's global footprint. The report discusses two analytical approaches. The production-based method considers direct environmental pressures caused by European industries and service providers - for example, the extraction of material resources by the mining and quarrying sector, air pollutants from power stations, greenhouse gas emissions from agriculture and so on. The consumption-based method focuses on the indirect environmental pressures caused by European consumers. In this approach, the direct production-related pressures are attributed to broad groups of products and services, also taking into account pressures that are embodied in goods imported into the EU. Using Environmentally Extended Input Output Analysis (EE-IOA) it is possible to estimate the environmental pressures ultimately generated by individual product groups and also by European consumption as a whole. Four types of environmental pressures are considered by the report: raw material use, greenhouse gas emissions, acidifying air emissions, and air pollutants leading to harmful ground-level ozone. However, the method has the potential to assess many other types of environmental pressure including land use, water use, waste generation and energy use. Thanks to the conceptual consistency between the system of national economic accounts and environmental accounts, data on environmental pressures is directly comparable to economic expenditure. Policy makers can thus see which sectors have been most successful in decoupling

  14. Post choice information integration as a causal determinant of confidence: Novel data and a computational account.

    Science.gov (United States)

    Moran, Rani; Teodorescu, Andrei R; Usher, Marius

    2015-05-01

    Confidence judgments are pivotal in the performance of daily tasks and in many domains of scientific research including the behavioral sciences, psychology and neuroscience. Positive resolution i.e., the positive correlation between choice-correctness and choice-confidence is a critical property of confidence judgments, which justifies their ubiquity. In the current paper, we study the mechanism underlying confidence judgments and their resolution by investigating the source of the inputs for the confidence-calculation. We focus on the intriguing debate between two families of confidence theories. According to single stage theories, confidence is based on the same information that underlies the decision (or on some other aspect of the decision process), whereas according to dual stage theories, confidence is affected by novel information that is collected after the decision was made. In three experiments, we support the case for dual stage theories by showing that post-choice perceptual availability manipulations exert a causal effect on confidence-resolution in the decision followed by confidence paradigm. These finding establish the role of RT2, the duration of the post-choice information-integration stage, as a prime dependent variable that theories of confidence should account for. We then present a novel list of robust empirical patterns ('hurdles') involving RT2 to guide further theorizing about confidence judgments. Finally, we present a unified computational dual stage model for choice, confidence and their latencies namely, the collapsing confidence boundary model (CCB). According to CCB, a diffusion-process choice is followed by a second evidence-integration stage towards a stochastic collapsing confidence boundary. Despite its simplicity, CCB clears the entire list of hurdles. Copyright © 2015 Elsevier Inc. All rights reserved.

  15. Integration of energy, GHG and economic accounting to optimize biogas production based on co-digestion

    DEFF Research Database (Denmark)

    Fitamo, Temesgen; Boldrin, Alessio; Baral, Khagendra Raj

    2015-01-01

    of increased energy production. However, the profitability of biogas production is negatively affected when utilising SB, because of the increased costs involved in feedstock supply. The scale of the processing plant is neutral in terms of profitability when SB is added. The results indicate that medium...

  16. Towards integration of health economics into medical education and clinical practice in Saudi Arabia.

    Science.gov (United States)

    Da'ar, Omar B; Al Shehri, Ali M

    2015-04-01

    In an era of expanding health sectors and rising costs, doctors are expected to have a working knowledge of health economics to better use resources and improve outcomes and quality of health care. This article recognizes the dearth of knowledge and application of economic analyses in medical education and clinical practice in Saudi Arabia. In particular, it highlights the desirability of knowledge of health economics in ensuring certain competencies in medical education and the rationale for inviting doctors to apply knowledge of economics in Saudi Arabia. In addition, the article discusses challenges that hinder integrating health economics into clinical practice. Furthermore, the article typifies some of the important economic phenomena that physicians need to discern. Besides, the article provides implications for incorporating economic analysis into medical education and clinical practice in Saudi Arabia. Finally, the article concludes by demonstrating how health economics can enhance doctors' knowledge and recommends the country to move towards integrating health economics into medical education and clinical practice for best practice.

  17. EVOLUTION OF INDUSTRIAL POLICY OF REPUBLIC ARGENTINA WITHIN THE LIMITS OF REGIONAL ECONOMIC INTEGRATION "MERCOSUR"

    Directory of Open Access Journals (Sweden)

    V.Y. Solovarov

    2007-09-01

    Full Text Available The present article analyses the possibilities and general directions of Argentinian industrial development policy, taking into account the country’s participation in MERCOSUR regional group. For this purpose a brief survey of economic policies, carried out in the years 90 by various national governments, is given. The analysis of Nestor Kirchner government new approaches to Argentina’s economic development strategy in the conditions of globalization and the national state participation in this process is made.

  18. Techno-economic analysis of an autonomous power system integrating hydrogen technology as energy storage medium

    Energy Technology Data Exchange (ETDEWEB)

    Tzamalis, G. [Center for Renewable Energy Sources (CRES), RES and Hydrogen Technologies, 19th km Marathon Avenue, GR 19009 Pikermi (Greece); Laboratory of Fuels and Lubricants Technology, School of Chemical Engineering, National Technical University of Athens, 9 Iroon Polytechniou Street, Zografou Campus, 157 80 Athens (Greece); Zoulias, E.I.; Stamatakis, E.; Varkaraki, E. [Center for Renewable Energy Sources (CRES), RES and Hydrogen Technologies, 19th km Marathon Avenue, GR 19009 Pikermi (Greece); Lois, E.; Zannikos, F. [Laboratory of Fuels and Lubricants Technology, School of Chemical Engineering, National Technical University of Athens, 9 Iroon Polytechniou Street, Zografou Campus, 157 80 Athens (Greece)

    2011-01-15

    Two different options for the autonomous power supply of rural or/and remote buildings are examined in this study. The first one involves a PV - diesel based power system, while the second one integrates RES and hydrogen technologies for the development of a self - sustained power system. The main objective is the replacement of the diesel generator and a comparison between these two options for autonomous power supply. Model simulations of the two power systems before and after the replacement, an optimization of the component sizes and a techno - economic analysis have been performed for the purpose of this study. A sensitivity analysis taking into account future cost scenarios for hydrogen technologies is also presented. The results clearly show that the Cost of Energy Produced (COE) from the PV - hydrogen technologies power system is extremely higher than the PV - diesel power system. However, the adopted PV - hydrogen technologies power system reduces to zero the Green - House Gas (GHG) emissions. Moreover, the sensitivity analysis indicates that COE for the latter system can be further reduced by approximately 50% compared to its initial value. This could be achieved by reducing critical COE's parameters, such as PEM electrolyser and fuel cell capital costs. Hence, a possible reduction on the capital costs of hydrogen energy equipment in combination with emissions reduction mentioned above could make hydrogen - based power systems more competitive. (author)

  19. Integration of Substance Abuse Treatment Organizations into Accountable Care Organizations: Results from a National Survey

    Science.gov (United States)

    D’Aunno, Thomas; Friedmann, Peter D.; Chen, Qixuan; Wilson, Donna M.

    2016-01-01

    To meet their aims of managing population health to improve the quality and cost of health care in the United States, accountable care organizations (ACOs) will need to focus on coordinating care for individuals with substance abuse disorders. The prevalence of these disorders is high, and these individuals often suffer from comorbid chronic medical and social conditions. This article examines the extent to which the nation’s fourteen thousand specialty substance abuse treatment (SAT) organizations, which have a daily census of more than 1 million patients, are contracting with ACOs across the country; we also examine factors associated with SAT organization involvement with ACOs. We draw on data from a recent (2014) nationally representative survey of executive directors and clinical supervisors from 635 SAT organizations. Results show that only 15 percent of these organizations had signed contracts with ACOs. Results from multivariate analyses show that directors’ perceptions of market competition, organizational ownership, and geographic location are significantly related to SATinvolvement with ACOs. We discuss implications for integrating the SAT specialty system with the mainstream health care system. PMID:26124307

  20. Integration of Mahalanobis-Taguchi system and traditional cost accounting for remanufacturing crankshaft

    Science.gov (United States)

    Abu, M. Y.; Norizan, N. S.; Rahman, M. S. Abd

    2018-04-01

    Remanufacturing is a sustainability strategic planning which transforming the end of life product to as new performance with their warranty is same or better than the original product. In order to quantify the advantages of this strategy, all the processes must implement the optimization to reach the ultimate goal and reduce the waste generated. The aim of this work is to evaluate the criticality of parameters on the end of life crankshaft based on Taguchi’s orthogonal array. Then, estimate the cost using traditional cost accounting by considering the critical parameters. By implementing the optimization, the remanufacturer obviously produced lower cost and waste during production with higher potential to gain the profit. Mahalanobis-Taguchi System was proven as a powerful method of optimization that revealed the criticality of parameters. When subjected the method to the MAN engine model, there was 5 out of 6 crankpins were critical which need for grinding process while no changes happened to the Caterpillar engine model. Meanwhile, the cost per unit for MAN engine model was changed from MYR1401.29 to RM1251.29 while for Caterpillar engine model have no changes due to the no changes on criticality of parameters consideration. Therefore, by integrating the optimization and costing through remanufacturing process, a better decision can be achieved after observing the potential profit will be gained. The significant of output demonstrated through promoting sustainability by reducing re-melting process of damaged parts to ensure consistent benefit of return cores.

  1. Accounts for the Environment 2008

    International Nuclear Information System (INIS)

    2009-11-01

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

  2. An integrated economic and distributional analysis of energy policies

    International Nuclear Information System (INIS)

    Labandeira, Xavier; Labeaga, Jose M.; Rodriguez, Miguel

    2009-01-01

    Most public policies, particularly those in the energy sphere, have not only efficiency but also distributional effects. However, there is a trade-off between modelling approaches suitable for calculating those impacts on the economy. For the former most of the studies have been conducted with general equilibrium models, whereas partial equilibrium models represent the main approach for distributional analysis. This paper proposes a methodology to simultaneously carry out an analysis of the distributional and efficiency consequences of changes in energy taxation. In order to do so, we have integrated a microeconomic household demand model and a computable general equilibrium model for the Spanish economy. We illustrate the advantages of this approach by simulating a revenue-neutral reform in Spanish indirect taxation, with a large increase of energy taxes that serve an environmental purpose. The results show that the reforms bring about significant efficiency and distributional effects, in some cases counterintuitive, and demonstrate the academic and social utility of this approximation. (author)

  3. An integrated economic and distributional analysis of energy policies

    Energy Technology Data Exchange (ETDEWEB)

    Labandeira, Xavier [Facultade de CC. Economicas, University of Vigo, 36310 Vigo (Spain); Labeaga, Jose M. [Instituto de Estudios Fiscales, Avda. Cardenal Herrera Oria 378, 28035 Madrid (Spain); Rodriguez, Miguel [Facultade de CC. Empresariais e Turismo, University of Vigo, 32004 Ourense (Spain)

    2009-12-15

    Most public policies, particularly those in the energy sphere, have not only efficiency but also distributional effects. However, there is a trade-off between modelling approaches suitable for calculating those impacts on the economy. For the former most of the studies have been conducted with general equilibrium models, whereas partial equilibrium models represent the main approach for distributional analysis. This paper proposes a methodology to simultaneously carry out an analysis of the distributional and efficiency consequences of changes in energy taxation. In order to do so, we have integrated a microeconomic household demand model and a computable general equilibrium model for the Spanish economy. We illustrate the advantages of this approach by simulating a revenue-neutral reform in Spanish indirect taxation, with a large increase of energy taxes that serve an environmental purpose. The results show that the reforms bring about significant efficiency and distributional effects, in some cases counterintuitive, and demonstrate the academic and social utility of this approximation. (author)

  4. THE CREATIVE ACCOUNTING CONCEPT IN THE CURRENT ECONOMIC CONTEXT APPROACHED FROM DIFFERENT PERSPECTIVES IN THE LIGHT OF MOTIVATIONS UNDERLYING THE MODELLING OF FISCAL YEAR RESULT

    OpenAIRE

    GÎNŢA ANCA IOANA

    2015-01-01

    This article is trying to tackle the relationships which exist between three dimensions of economic reality. The objective of this article is to contribute to the study of determinants of accounting result management. The accounting result management deviates from the accounting principles (honesty, regularity and faithful image) and finds its motivations in the contractual relations between the managers and stakeholders. This is in the legal, not more frame. The appreciation of acco...

  5. An Integrated Decision Support System with Hydrological Processes and Socio-economic Assessments

    Science.gov (United States)

    Yu, Yang; Disse, Markus; Yu, Ruide

    2017-04-01

    . DSS is the main outcome of SuMaRiO. The overall goal of the DSS is to integrate all crucial research results of SuMaRiO, also including stakeholder perspectives, into a model based decision support system, which allows a Sustainability Impact Assessment (SIA) within regional planning. This SIA will take into account the perspectives of all relevant actors in the problem field of land and water management in the Tarim River Basin, to understand ecosystem services (ESS) and integrating them into land and water management. Under scenario assumptions, possible actions and their impacts are estimated in a semi-quantitative way with the help of sustainable indicators, which includes climate indicators, socio-economic Indicators, management Indicators, and ESS Indicators. A user-friendly graphical user interface (GUI) was developed to assist the decision-makers and common users, with Chinese and English versions available at the moment.

  6. Managerial Accounting as a Conceptual Basis of Integrated Management System in Small Businesses (Kazakhstan's Agro-Industrial Sector

    Directory of Open Access Journals (Sweden)

    Sandugash M. Tokenova

    2015-02-01

    Full Text Available The article consideres the modern scientific approaches to the integration of management systems, interpretation of the concepts of managerial accounting and understanding of management and accounting in small businesses. The article presents the main results of the analysis of Kazakhstan's agro-industrial sector problems, ways of their solution, based on international experience and the characteristics of Kazakhstan's small business entity. There is presented the authors' vision of ways to enhance the competitiveness of small farms.

  7. Developing Accounting Students' Listening Skills: Barriers, Opportunities and an Integrated Stakeholder Approach

    Science.gov (United States)

    Stone, Gerard; Lightbody, Margaret; Whait, Rob

    2013-01-01

    Accountants and employers of accounting graduates consider listening to be among the most important communication skills that graduates possess. However, accounting education practices that develop students' listening skills are uncommon. Further, in the case of listening development, the current approach of prescribing that educators do more to…

  8. Economic value of biological control in integrated pest management of managed plant systems.

    Science.gov (United States)

    Naranjo, Steven E; Ellsworth, Peter C; Frisvold, George B

    2015-01-07

    Biological control is an underlying pillar of integrated pest management, yet little focus has been placed on assigning economic value to this key ecosystem service. Setting biological control on a firm economic foundation would help to broaden its utility and adoption for sustainable crop protection. Here we discuss approaches and methods available for valuation of biological control of arthropod pests by arthropod natural enemies and summarize economic evaluations in classical, augmentative, and conservation biological control. Emphasis is placed on valuation of conservation biological control, which has received little attention. We identify some of the challenges of and opportunities for applying economics to biological control to advance integrated pest management. Interaction among diverse scientists and stakeholders will be required to measure the direct and indirect costs and benefits of biological control that will allow farmers and others to internalize the benefits that incentivize and accelerate adoption for private and public good.

  9. Economic integration, poverty and regional inequality in Brazil

    Directory of Open Access Journals (Sweden)

    Joaquim Bento de Souza Ferreira Filho

    2006-12-01

    Full Text Available In this paper we address the issue of how trade integration can affect poverty and income distribution in Brazil. The analysis is conducted through a static General Equilibrium and Microsimulation Model of Brazil, calibrated with the PNAD 2001 data. The model comprises 112,055 Brazilian households and 263,938 adults, distinguishing 42 activities, 52 commodities, and 27 regions. The FTAA formation is simulated, and its impacts upon poverty and income distribution in Brazil analyzed. Results point to the fact that even a large shock like the one simulated wouldn't have a strong impact on poverty reduction in Brazil, although the results are concentrated on the poorest households.Este trabalho analisa os efeitos potenciais da formação da ALCA sobre os níveis de pobreza e distribuição de renda no Brasil. A análise é conduzida através de um Modelo Aplicado de Equilíbrio Geral e de Micro-simulação estático, calibrado com os dados da PNAD 2001. O modelo distingue na sua estrutura 112.055 domicílios e 263.938 adultos, 42 atividades produtivas, 52 produtos, e 27 regiões. Os resultados apontam para o fato de que mesmo mudanças tarifárias grandes como as aqui simuladas não trariam um forte impacto sobre a pobreza no Brasil, embora os resultados estejam concentrados nos domicílios mais pobres.

  10. Selfishness, warfare and economics; or integration, cooperation and biology

    Directory of Open Access Journals (Sweden)

    Emiliano Jesus Salvucci

    2012-05-01

    Full Text Available The acceptance of Darwin's theory of evolution by natural selection is not complete and it has been pointed out its limitation to explain the complex processes that constitute the transformation of species. The darwinian paradigm had its origin in the free market theories and concepts of Malthus and Spencer. Nature was explained on the basis of market theories moving away from an accurate explanation of natural phenomena. It is common that new discoveries bring about contradictions that are intended to be overcome by adjusting results to the dominant reductionist paradigm using all sorts of gradations and combinations that are admitted for each case. Modern findings represent a challenge to the interpretation of the observations with the Darwinian view of competition and struggle for life as theoretical basis. New holistic interpretations are emerging related with the Net of Life, in which the interconnection of ecosystems constitutes a dynamic and self-regulating biosphere: Viruses are recognized as a macroorganism with a huge collection of genes, most unknown, that constitute the major planet's gene pool with a fundamental role in evolution. The hologenome theory considers an organism and all of its associated symbiotic microbes as a result of symbiopoiesis. Microbes, helmints, that normally are understood as parasites, are cohabitants and they have cohabited with their host and drives the evolution and existence of the partners. Each organism is a result of integration of complex systems. The eukaryotic organism is the result of combination of bacterial, virus and eukaryotic DNA and the interaction of its own genome with the genome of its microbiota resulting in an intertwined metabolism (a superorganism along evolution. These new interpretations are remarkable points to be considered in order to construct a solid theory adjusted to the facts and with less speculations and tortuous semantic traps.

  11. Comparative techno-economic assessment and LCA of selected integrated sugarcane-based biorefineries.

    Science.gov (United States)

    Gnansounou, Edgard; Vaskan, Pavel; Pachón, Elia Ruiz

    2015-11-01

    This work addresses the economic and environmental performance of integrated biorefineries based on sugarcane juice and residues. Four multiproduct scenarios were considered; two from sugar mills and the others from ethanol distilleries. They are integrated biorefineries producing first (1G) and second (2G) generation ethanol, sugar, molasses (for animal feed) and electricity in the context of Brazil. The scenarios were analysed and compared using techno-economic value-based approach and LCA methodology. The results show that the best economic configuration is provided by a scenario with largest ethanol production while the best environmental performance is presented by a scenario with full integration sugar - 1G2G ethanol production. Copyright © 2015 Elsevier Ltd. All rights reserved.

  12. Economic Diplomacy in Africa: The Impact of Regional Integration versus Bilateral Diplomacy on Bilateral Trade

    DEFF Research Database (Denmark)

    Afesorgbor, Sylvanus Kwaku

    The paper examines the impact of two main instruments of economic diplomacy — regional integration and commercial diplomacy on export flows among African states. We test whether there is any evidence of a trade-off or complementary interaction between these two instruments in trade facilitation. We...... compared to regional integration. We also find a nuanced interaction between these two instruments of economic diplomacy: the trade–stimulating effect of diplomatic exchange is less pronounced among African countries that shared membership of the same regional bloc. Generally, this could mean...... that there exists a trade-off between regional integration and commercial diplomacy in facilitating exports or a lack of complementarity between these two instruments of economic diplomacy....

  13. Practical steps toward integrating economic, social and institutional elements in fisheries policy and management

    DEFF Research Database (Denmark)

    Stephenson, Robert L.; Benson, Ashleen J.; Brooks, Kate

    2017-01-01

    While international agreements and legislation call for incorporation of four pillars of sustainability, the social (including cultural), economic and institutional aspects (the ‘human dimension’) have been relatively neglected to date. Three key impediments have been identified: a relative lack...... of explicit social, economic and institutional objectives; a general lack of process (frameworks, governance) for routine integration of all four pillars of sustainability; and a bias towards biological considerations. Practical integration requires a ‘systems’ approach with explicit consideration...... in fisheries to immediately take five practical steps toward integrating ecological, economic, social and institutional aspects: (1) Adopt the perspective of the fishery as a ‘system’ with interacting natural, human and management elements; (2) Be aware of both strategic and operational aspects of fisheries...

  14. IS IT IMPORTANT THE ACCOUNTING MODEL USED BY THE ECONOMIC ENTITY IN MAKING DECISIONS BY THE USERS OF THE INFORMATION? POINTS OF VIEW.

    Directory of Open Access Journals (Sweden)

    Luminita Rus

    2014-07-01

    Full Text Available Nowadays it is vital to stay informed. But why is the information so important? The following will present the role and the importance of accounting information in decision-making regarding economic entity. Is accounting information a want or a need? Can accounting information be interpreted correctly indifferent of the accounting model used? Decisions made by the consumers of accounting information would be the same in terms of using the "cash" or "accrual" method? Based on these questions, this paper presents data as a whole for everyone and from where each consumer of information can extract only the part that they are interested in and which is useful for them. This paper follows the interests of users of accounting information regarding the interest, the need for information and the decisions they may take as a result of the information received, and also of the accounting model used by the entity from which the information is expected. This paper does not include all users of the accounting information that have interest in the economic entity, nor does it take into account all the information that are affected by the use of a model of accounting or the other one of the economic entity, but we can conclude that there are situations in which users ' decisions are influenced by the accounting model used, and others where there is no influence. We can't rule on any model to be the best; it is good that provides useful information showing the true reality of the economic entity.

  15. INTEGRATED DESEASE MANAGEMENT FOR CHILI FARMING IN BREBES AND MAGELANG - CENTRAL JAVA: SOCIAL ECONOMIC IMPACTS

    OpenAIRE

    Joko Mariyono

    2016-01-01

    This study aims to analyze the impact of an integrated disease management (IDM) on chilli. Chili disease control technologies that include crop barrier with corn and Crotalaria, and compost tea have been introduced to farmers in Magelang and Brebes. A qualitative approach was used to assess and estimate the socio-economic impact of agricultural research. The study was conducted in 2011. The results showed that based on land use chili, the net economic benefits generated was relatively low. Th...

  16. NO to ¥E$? Enhancing Economic Integration in East Asia through Closer Monetary Cooperation

    OpenAIRE

    Lamberte, Mario B.; Milo, Melanie S.; Pontines, Victor

    2001-01-01

    This paper has reviewed four major developments in the last 30 years: the collapse of the Bretton Woods arrangements; deepening of economic integration worldwide; the frequency and severity of the crises that affected not only developing economies but developed economies as well; and the formation of the Euroland. Against this background was the increasing intra-regional trade and investment in East Asia. Existing empirical studies generally show that East Asia has satisfied the economic crit...

  17. How can ASEAN and Japan mutually benefit from ASEAN economic integration?

    OpenAIRE

    Sato, Hitoshi

    2014-01-01

    This paper reviews the evolution of the economic and political relationship between the Association of Southeast Asian Nations (ASEAN) Member States and Japan since the 1970s, from the perspectives of trade in goods and services, foreign direct investment (FDI) and international labour movements. ASEAN economic integration is likely to yield mutual benefits for both ASEAN Member States and Japan. The larger ASEAN market will not only attract new Japanese FDI but also encourage Japanese multin...

  18. Integrated account of method, site selection and programme prior to the site investigation phase

    International Nuclear Information System (INIS)

    2000-12-01

    applications and have these applications reviewed by the appropriate authorities. An analysis of conceivable alternatives for managing and disposing of spent nuclear fuel has confirmed that deep geological disposal according to the KBS-3 method has the best prospects of meeting all requirements. The alternative of putting off a decision until some future time (the zero alternative) does not appear tenable. The assessment of long-term safety shows that the prospects of building a safe deep repository in the Swedish bedrock are good. Independent Swedish and international review of the safety assessment confirm that the body of data in this respect is adequate for the siting process to proceed to the site investigation phase. A fuller summary is given below of the account given in this report of method as well as site selection and programme for the site investigation phase. The point of departure for the account is the review comments made by the regulatory authorities and the Government's decision regarding RD and D-Programme 98. In its decision, the Government stipulated conditions for SKB's continued research and development programme. The analysis of alternative system designs was to be supplemented, mainly with regard to the zero alternative and very deep boreholes. Furthermore, the Government decided that SKB shall submit an integrated evaluation of completed feasibility studies and other background material for selection of sites for site investigations and present a clear programme for site investigations

  19. An integration of competing accounts on children’s number line estimation

    Directory of Open Access Journals (Sweden)

    Tanja eDackermann

    2015-07-01

    Full Text Available Children’s estimation patterns in bounded number line estimation reveal marked developmental changes. Three different theoretical accounts were proposed to explain these changes: a log-to-linear shift account, a proportion-judgment account and a two-linear account considering familiarity with numbers or the understanding of the place-value structure of the Arabic number system. However, only the first two accounts are considered prominently in the ongoing scientific debate. Therefore, we first present a reanalysis of number line estimation data of Austrian first-graders contrasting all three accounts. Results indicate that the two-linear account is a reliable alternative to the log-to-linear shift as well as the proportion-judgment account. However, we do not claim the two-liner account to provide an exhaustive explanation for the observed developmental changes. We rather introduce the idea that aspects of all three accounts may complement - instead of exclude - each other. Jointly considering conceptual (i.e., familiarity, place-value and procedural (i.e., proportion-judgments aspects will allow for a more comprehensive understanding of children’s development in number line estimation.

  20. Is Pan-Asian Economic Integration Moving Forward?: Evidence from Pan-Asian Trade Statistics

    OpenAIRE

    Sapkota, Jeet Bahadur; Shuto, Motoko

    2016-01-01

    Asia is growing economically faster than any other region in the world; this led to the shift of the center of gravity of the global economy from the West to the East. However, it is not clear whether the Asian economy is integrating regionally or globally. In the context of the growing efforts of regional or sub-regional pan-Asian integration, it is worthwhile to explore the pan-Asian trade flows regionally as well as globally. Thus, this paper examines the trend and determinants of economic...

  1. Economic Integration and Foreign Direct Investment: Review of Main Theoretical Concepts

    Directory of Open Access Journals (Sweden)

    Adam MARSZK

    2014-10-01

    Full Text Available The objective of the article is to present key theoretical relationships between economic integration and FDI flows. The research method used is a comprehensive literature review. Most influential publications, including books, articles, working papers, etc. contributing to the subject were identified. The review consists of two essential parts: theory of FDI, and theoretical relationships between economic integration and FDI flows. Finally, the outlined publications were discussed and critiqued, including the empirical context, i.e. empirical verification of the presented links.

  2. The Conceptual Framework for Ensuring Economic Safety of Corporate Integration Processes

    Directory of Open Access Journals (Sweden)

    Gutsaliuk Oleksii M.

    2016-08-01

    Full Text Available The objective growth of the number of displays and influence of negative factors of threats from the environment actualizes the issue of ensuring economic safety of national economic entities. The article notes that simultaneously with counteracting threats enterprises are working for development, one form of which is the establishment of corporate structures and implementation of integration processes. It is proposed to ensure achieving the desired level of the corporate structure economic safety through optimizing the correlation of resources and competencies, skills and technologies for their use within the integrated logistics value chain. In this case it is the implementation of the integration process that serves as an instrument for achieving this optimal correlation, and the level of economic safety is considered as one of the optimization criteria. The system of authors’ hypotheses is taken as the basis for ensuring economic safety of the corporate integration process. Each of the hypotheses corresponds to a set of conceptual principles aimed at practical implementation of the proposed approaches. Within these conceptual principles the relationship between incentives and benefits of integration and the basis for ensuring their safety is presented, the differences between safety of functioning and safety of development are studied, the use of the methodology of logistics to harmonize the interests of participants of the corporate structure is justified, the relevance of applying the resource approach to manage the integration and development safety is proved. The graphical representation of causal relationships between the proposed conceptual principles allowed formalizing the subject area of studying corporate integration safety

  3. Building an Economic and Mathematical Model of Influence of Integration Processes Upon Development of Tourism in Ukraine

    Directory of Open Access Journals (Sweden)

    Yemets Mariya S.

    2013-12-01

    Full Text Available Today Ukraine actively searches for its own way in the world integration processes, demonstrates a multi-vector foreign economic policy and carries out movement in the direction of integration with the EU and CIS countries. Taking into account establishment of international tourist relations, the main task of Ukraine is getting a bigger share of the world tourist arrivals. That is why, in order to study influence of integration processes upon development of tourism in the country, the author offers the following model: building regression equations of the share of export of tourist services of Ukraine for CIS and EU countries with the aim of the further comparative analysis. The conducted analysis allows making a conclusion that integration factors influence development of international tourism, however it is proved that this influence is not unequivocal and in some cases even inconsistent. Identification of directions of such an inter-dependency allows building an efficient tourist policy by means of selection of adaptive directions of integration.

  4. Integration of hydrothermal carbonization and a CHP plant: Part 2 –operational and economic analysis

    International Nuclear Information System (INIS)

    Saari, Jussi; Sermyagina, Ekaterina; Kaikko, Juha; Vakkilainen, Esa; Sergeev, Vitaly

    2016-01-01

    Wood-fired combined heat and power (CHP) plants are a proven technology for producing domestic, carbon-neutral heat and power in Nordic countries. One drawback of CHP plants is the low capacity factors due to varying heat loads. In the current economic environment, uncertainty over energy prices creates also uncertainty over investment profitability. Hydrothermal carbonization (HTC) is a promising thermochemical conversion technology for producing an improved, more versatile wood-based fuel. Integrating HTC with a CHP plant allows simplifying the HTC process and extending the CHP plant operating time. An integrated polygeneration plant producing three energy products is also less sensitive to price changes in any one product. This study compares three integration cases chosen from the previous paper, and the case of separate stand-alone plants. The best economic performance is obtained using pressurized hot water from the CHP plant boiler drum as HTC process water. This has the poorest efficiency, but allows the greatest cost reduction in the HTC process and longest CHP plant operating time. The result demonstrates the suitability of CHP plants for integration with a HTC process, and the importance of economic and operational analysis considering annual load variations in sufficient detail. - Highlights: • Integration of wood hydrothermal carbonization with a small CHP plant studied. • Operation and economics of three concepts and stand-alone plants are compared. • Sensitivity analysis is performed. • Results show technical and thermodynamic analysis inadequate and misleading alone. • Minimizing HTC investment, extending CHP operating time important for profitability.

  5. THE CREATIVE ACCOUNTING CONCEPT IN THE CURRENT ECONOMIC CONTEXT APPROACHED FROM DIFFERENT PERSPECTIVES IN THE LIGHT OF MOTIVATIONS UNDERLYING THE MODELLING OF FISCAL YEAR RESULT

    Directory of Open Access Journals (Sweden)

    GÎNŢA ANCA IOANA

    2015-12-01

    Full Text Available This article is trying to tackle the relationships which exist between three dimensions of economic reality. The objective of this article is to contribute to the study of determinants of accounting result management. The accounting result management deviates from the accounting principles (honesty, regularity and faithful image and finds its motivations in the contractual relations between the managers and stakeholders. This is in the legal, not more frame. The appreciation of accounting information players is different, their interests are different. Therefore, the flexibility of accounting rules allowed to the managers is opportunistic. The accounting representation cannot be completely objective, it is more or less subjective, but the freedom of judgment should be based on a high level of ethical sensibility. The ethical side in accounting has something to say about the result management, it allows the result to offer a faithful image.

  6. Analysis of Factors Affect to Organizational Performance In Using Accounting Information Systems Through Users Satisfaction and Integration Information Systems

    Directory of Open Access Journals (Sweden)

    Anton Arisman

    2017-09-01

    Full Text Available The aim of this research is to investigate the factors affecting organizational performance in using accounting information system through users satisfaction and integration information systems. The research respondents were 447 companies that listed in Indonesian Stock Exchange. The data are gathered through consensus method and in total there are 176 responses with complete data. Structural Equation Model (SEM is used in analyzing the data and system theory is utilized in this research. The result shows that knowledge management systems and management control system have significant influence on users satisfaction and integration information systems.  Integration information system and users satisfaction has positive significant on organizational performance.

  7. The role of marketing accountability at the marketing and research and development departments' integration and the new product success

    NARCIS (Netherlands)

    Acar, O.A.; Karaosmanoglu, E.; Nijssen, E.J.

    2009-01-01

    Marketing accountability is accepted as an important issue in various studies due to the current business working atmosphere, in which proof of contribution is demanded. At the same time, the integration between Marketing and Research&Development (R&D) departments is stated as crucial for

  8. Location Does Not Have to Be Destiny: Student Evaluation and Integrity Controls in a Management Accounting Class

    Science.gov (United States)

    Goldwater, Paul M.; Fogarty, Timothy J.

    2012-01-01

    As accounting education transitions to more distance-learning formats, the integrity of student evaluation continues to serve as an obstacle to adoption. Greater technological possibilities will be opposed if faculty members believe that testing is compromised. This article investigates whether students taking exams remotely (and under no…

  9. Integrating Educational, Environmental, and Behavioral Economic Strategies May Improve the Effectiveness of Obesity Interventions

    OpenAIRE

    Joel Gittelsohn; Katherine Lee

    2013-01-01

    Interventions that change the food environment, provide nutrition education, and employ behavioral economics strategies can potentially contribute to healthier diets and reduce the risk of chronic disease, but no attempt has been made to integrate these into the same conceptual framework. We present case studies of three multilevel, integrated interventions implemented by Johns Hopkins University between 2004–2011. We develop a conceptual model based on these case studies. Interventions and p...

  10. FORMATION OF ORGANIZATIONAL AND ECONOMIC INTEGRATED STRUCTURES IN THE ALUMINUM INDUSTRY

    Directory of Open Access Journals (Sweden)

    S. B. Kazbekova

    2013-01-01

    Full Text Available The paper reveals the theoretical foundations of economic efficiency of production and integrated structures formation. Their advantages are demonstrated by the example of the formation of vertically integrated structures in the aluminium industry in the framework created by smelting aluminium cluster inKazakhstan. Also examines the valuable experience gained in the organization of such structures in theRussian Federationin recent years

  11. Social accounting matrix and the effects of economic reform on health price index and household expenditures: Evidence from Iran.

    Science.gov (United States)

    Keshavarz, Khosro; Najafi, Behzad; Andayesh, Yaghob; Rezapour, Aziz; Abolhallaj, Masoud; Sarabi Asiabar, Ali; Hashemi Meshkini, Amir; Sanati, Ehsan; Mirian, Iman; Nikfar, Shekoofeh; Lotfi, Farhad

    2017-01-01

    Background: Socioeconomic indicators are the main factors that affect health outcome. Health price index (HPI) and households living costs (HLC) are affected by economic reform. This study aimed at examining the effect of subsidy targeting plan (STP) on HPI and HLC. Methods: The social accounting matrix was used to study the direct and indirect effects of STP. We chose 11 health related goods and services including insurance, compulsory social security services, hospital services, medical and dental services, other human health services, veterinary services, social services, environmental health services, laundry& cleaning and dyeing services, cosmetic and physical health services, and pharmaceutical products in the social accounting matrix to examine the health price index. Data were analyzed by the I-O&SAM software. Results: Due to the subsidy release on energy, water, and bread prices, we found that (i) health related goods and services groups' price index rose between 33.43% and 77.3%, (ii) the living cost index of urban households increased between 48.75% and 58.21%, and (iii) the living cost index of rural households grew between 53.51% and 68.23%. The results demonstrated that the elimination of subsidy would have negative effects on health subdivision and households' costs such that subsidy elimination increased the health prices index and the household living costs, especially among low-income families. The STP had considerable effects on health subdivision price index. Conclusion: The elimination or reduction of energy carriers and basic commodities subsidies have changed health price and households living cost index. Therefore, the policymakers should consider controlling the price of health sectors, price fluctuations and shocks.

  12. Trends And Economic Assessment Of Integration Processes At The Metal Market

    Directory of Open Access Journals (Sweden)

    Olga Aleksandrovna Romanova

    2015-03-01

    Full Text Available The article discussed the integration process from the perspective of three dimensions that characterize the corresponding increase in the number and appearance of new relationships; strength, character, and stability of emerging communications; dynamics and the appropriate form of the process. In the article, trends of development of integration processes in metallurgy are identified, identification of five stages of development in Russian metal trading are justified. We propose a step by step way to implement the integration process, developed a methodical approach to assessing the feasibility of economic integration processes steel producers and steel traders, including three consecutive stages of its implementing respectively, the principles of reflexive control, entropy approach, the traditional assessment of mergers and acquisitions. The algorithm for the practical realization of the author’s approach, which allows to identify the optimal trajectory of the integration process as a series of horizontal and vertical integration steps is developed.

  13. Techno-economic evaluation for the heat integration of vaporisation cold energy in natural gas processing

    International Nuclear Information System (INIS)

    Koku, Oludolapo; Perry, Simon; Kim, Jin-Kuk

    2014-01-01

    Highlights: • Development of thermal integration modelling framework for the utilisation of LNG cold energy. • Feasibility study for various design options for the integration of low-temperature cold energy. • Provision of a design approach for achieving efficient use of cold energy in LNG terminals. • Understanding of techno-economic impacts associated with the thermal integration of LNG cold energy. - Abstract: This paper addresses a conceptual study investigating the techno-economic feasibility for the thermal Integration of LNG cold vaporisation energy in power generation applications. In conventional regasification systems, this valuable LNG cold energy is often being wasted to ambient heat sources, representing a thermodynamic inefficient process with a significant thermal impact on the local environment. A combined facility consisting of a non-integrated Combined Cycle Power Plant (CCPP) and an LNG receiving terminal employing traditional Open Rack Vaporisers (ORV) technology, has been modelled, as a base case. Retrofit strategies for the integration of LNG cold energy have been investigated, and their impacts on power production and system efficiency are systematically compared. Retrofit design options considered in this work include the use of a propane Rankine cycle coupled with the direct expansion of natural gas, the integration of a closed-loop water cycle or open-loop water circuit with a steam Rankine cycle, and the facilitation of integrated air cooling for a gas turbine

  14. What determines crime rates? An empirical test of integrated economic and sociological theories of criminal behavior

    NARCIS (Netherlands)

    Engelen, Peter Jan; Lander, Michel W.; van Essen, Marc

    Research on crime has by no means reached a definitive conclusion on which factors are related to crime rates. We contribute to the crime literature by providing an integrated empirical model of economic and sociological theories of criminal behavior and by using a very comprehensive set of

  15. Environmental and economic sustainability of integrated production in bio-refineries : The thistle case in Sardinia

    NARCIS (Netherlands)

    Yazan, Devrim; Mandras, Giovanni; Garau, Giorgio

    2016-01-01

    This paper aims at evaluating the environmental and economic sustainability of bio-refineries that produce multiple products through their supply chains (SCs). A physical enterprise input-output (EIO) model is used to quantify the material/energy/waste flows and integrated to the monetary EIO model

  16. Factors influencing economic profitability of dampling-based integrated management of wheat in country elevators

    Science.gov (United States)

    Integrated pest management provides the potential for better insect management in stored wheat, as well as increased worker safety and reduced environmental concerns. Many country elevators, however, continue to use chemical-based approaches. To determine if this choice is economically justified, to...

  17. Disentangling agronomic and economic yield gaps: An integrated framework and application

    NARCIS (Netherlands)

    Dijk, M. van; Morley, T.; Jongeneel, R.A.; Ittersum, M.K. van; Reidsma, P.; Ruben, R.

    2017-01-01

    Despite its frequent use in policy discussions on future agricultural production, both the concept of the yield gap and its determinants are understood differently by economists and agronomists. This study provides a micro-level framework that disentangles and integrates agronomic and economic

  18. Integrating environmental and economic performance to assess modern silvoarable agroforestry in Europe

    NARCIS (Netherlands)

    Palma, J.; Graves, A.R.; Burgess, P.J.; Werf, van der W.; Herzog, F.

    2007-01-01

    The environmental and economic performance of silvoarable agroforestry in Europe is highly variable. Multi-criteria analysis, using the PROMETHEE outranking approach, was used to evaluate the integrated performance of silvoarable agroforestry on hypothetical farms in nineteen landscape test sites in

  19. Science and Ecological Economics: Integrating of the Study of Humans and the Rest of Nature

    Science.gov (United States)

    Costanza, Robert

    2009-01-01

    Ecological economics is a transdisciplinary field that seeks to integrate the study of humans and the rest of nature as the basis for the creation of a sustainable and desirable future. It seeks to dissolve the barriers between the traditional disciplines and achieve a true "consilience" of all the sciences and humanities. This consilient,…

  20. Assessing the economic feasibility of flexible integrated gasification Co-generation facilities

    NARCIS (Netherlands)

    Meerman, J.C.; Ramírez Ramírez, C.A.; Turkenburg, W.C.; Faaij, A.P.C.

    2011-01-01

    This paper evaluated the economic effects of introducing flexibility to state-of-the-art integrated gasification co-generation (IGCG) facilities equipped with CO2 capture. In a previous paper the technical and energetic performances of these flexible IG-CG facilities were evaluated. This paper

  1. Integrated production of sugarcane ethanol and soybean biodiesel: Environmental and economic implications of fossil diesel displacement

    International Nuclear Information System (INIS)

    Souza, Simone P.; Seabra, Joaquim E.A.

    2014-01-01

    Highlights: • Sugarcane sector is responsible for around 4% of the diesel consumption in Brazil. • Soybean biodiesel can reduce the fossil diesel demand in the sugarcane sector. • The local use of biodiesel could reduce logistic problems and environmental burdens. • The sugarcane–soybean integration is likely to improve ethanol life cycle performance. • Fiscal incentives could reduce the economic uncertainties of the integration. - Abstract: The sugarcane industry in Brazil has been considered promising for the production of advanced fuels and bio-based products. However, the sugarcane crop requires high volumes of fossil fuel for cultivation and transport. The use of biodiesel as a diesel substitute could reduce the environmental burdens associated with this high consumption. This work performed a stochastic evaluation of the environmental and economic implications of the integrated production of sugarcane bioethanol and soybean biodiesel, in comparison with the traditional sugarcane-to-ethanol process. The analysis was focused on the states of Goiás, Mato Grosso and São Paulo, where this integration would be particularly attractive. The environmental aspects addressed were the fossil energy use and the GHG emissions in a cradle-to-gate approach. The economic analysis comprised the evaluation of the net present value of an incremental cash flow generated by the soybean production and by the adjacent plants of oil extraction and biodiesel. Results indicate that the integrated system is likely to improve the ethanol environmental performance, especially with regard to the fossil energy use. The integration is economically feasible but highly uncertain; however, it could be significantly improved through fiscal incentives to biodiesel producers, founded on the reduction of fossil energy use and on improvements in logistics. In addition, the proposed model may also assist in the design of other integrated systems applied to the sugarcane sector in Brazil

  2. Valuing fire planning alternatives in forest restoration: using derived demand to integrate economics with ecological restoration.

    Science.gov (United States)

    Rideout, Douglas B; Ziesler, Pamela S; Kernohan, Nicole J

    2014-08-01

    Assessing the value of fire planning alternatives is challenging because fire affects a wide array of ecosystem, market, and social values. Wildland fire management is increasingly used to address forest restoration while pragmatic approaches to assessing the value of fire management have yet to be developed. Earlier approaches to assessing the value of forest management relied on connecting site valuation with management variables. While sound, such analysis is too narrow to account for a broad range of ecosystem services. The metric fire regime condition class (FRCC) was developed from ecosystem management philosophy, but it is entirely biophysical. Its lack of economic information cripples its utility to support decision-making. We present a means of defining and assessing the deviation of a landscape from its desired fire management condition by re-framing the fire management problem as one of derived demand. This valued deviation establishes a performance metric for wildland fire management. Using a case study, we display the deviation across a landscape and sum the deviations to produce a summary metric. This summary metric is used to assess the value of alternative fire management strategies on improving the fire management condition toward its desired state. It enables us to identify which sites are most valuable to restore, even when they are in the same fire regime condition class. The case study site exemplifies how a wide range of disparate values, such as watershed, wildlife, property and timber, can be incorporated into a single landscape assessment. The analysis presented here leverages previous research on environmental capital value and non-market valuation by integrating ecosystem management, restoration, and microeconomics. Copyright © 2014 Elsevier Ltd. All rights reserved.

  3. Evidence-Based Model of Integration of Regions for Ensuring Economic Security and Sustainable Development of the Russian Federation

    Directory of Open Access Journals (Sweden)

    Olga O. Smirnova

    2017-01-01

    Full Text Available Purpose: the main objective of preparation of article consists in formation of conceptual reasons for the new approach to administrative-territorial division of the Russian Federation corresponding to the relevant calls facing the country in the modern economic conditions. For achievement of this purpose in article the following research tasks are delivered and successfully solved: 1 to create new approach to administrative-territorial division of the Russian Federation on the basis of stability of her subjects; 2 to develop conceptual model of acceptance of the administrative decision on enlargement of regions by use of the modern methods of the quantitative and qualitative analysis of nature of regional development and a status of an economic security of the territory; 3 to define composition and structure of regional clusters, to give their characteristic in specific parametric space; 4 to develop recommendations about formation of administrative decisions on enlargement of regions taking into account specifics of development of the territories in a section of each cluster. Methods: by preparation of article general scientific methods of researches, such as systematization, generalization, cause-effect analysis and also receptions of the quantitative are used (hierarchical and iterative methods, statistic analysis and qualitative (methods of the spatial analysis, theory of image identification analysis. The new conceptual model based on synthesis of qualitative and quantitative methods of assessment of effectiveness of association of territories is developed for achievement of the goal of a research. According to the offered model making decision on association of the region is carried out in four steps. At the first stage justification of expediency of integration of territories is carried out and the general concept of association of regions is formed; at the second stage – holding a procedure of the cluster analysis and registration of

  4. Measuring Multi-Membership in Economic Integration and Its Trade Impact

    DEFF Research Database (Denmark)

    Afesorgbor, Sylvanus Kwaku; van Bergeijk, Peter A.G.

    2014-01-01

    impact in two major African regional blocs, Economic Community of West Africa States (ECOWAS) and Southern Africa Development Community (SADC). We find that the impact of multi-membership critically depends on the characteristics of the multi-membership of regional integration initiatives. We find...... a positive impact if an additional membership complements the integration process of the original regional integration initiative: overlapping memberships had a much stronger and significant positive effect on bilateral trade within ECOWAS compare with an insignificant impact within the SADC....

  5. Sustainable development and migration policies: their treatment within the Latin American economic integration blocks.

    Science.gov (United States)

    Marmora, L

    1994-01-01

    Without an equal sharing of costs and benefits of natural and human resources worldwide, imbalances and lack of human development lead to migration within and between countries. Economic integration blocks in Latin America provide a context for shared development: in Central America, in the Andean Region, and in the Southern Cone. Over the past 60 years migration policy was based on national protectionism, labor supply, and/or occupation of territory. When economic conditions changed to market economies and world markets, migration policy was redefined. Each of the economic integration blocks has developed its own strategies. The Andean Agreement on Labor Migrations was established to determine the rules for bilateral and multilateral treatment of problems. In the Southern Cone bilateral agreements have been longstanding. Multilateral efforts were recently underway within the Southern Common Market and throughout the region. The Central American Organization for Migrations has spearheaded the adoption of a multilateral strategy. All three regions have made considerable progress in the last three years in constructing multilateral policies for economic integration. Government awareness has been the primary force in these policy changes. Government has come to an understanding that clear domestic and regional migration policies were lacking and that obsolete migration practices of the 1930s did not meet the needs of the 1990s. Migration policy was considered an instrument of development. Movement of economic factors or goods was considered equally with movement of labor. Migration policies must integrate the human rights of migrants into their definitions. Methods of facilitating the movements of populations need to be constructed within the computerization and modernization of the migration administration. Legalization of illegal immigrants has occurred among a number of countries. PROCAM and PRIMCOS were action programs which aimed to integrate migration and

  6. An integrative psychotherapist's account of his focus when treating self-critical patients.

    Science.gov (United States)

    Shahar, Golan

    2013-09-01

    This article presents the factors on which I focus as an integrative psychotherapist when treating self-critical patients. I first describe my personal version of psychotherapy integration. Drawing principally from Wachtel's cyclical psychodynamic model, I also incorporate existential and neurocognitive elements highlighting patients' future-oriented thinking and goal-directed action. I then relate this integrative model to the vexing clinical problem of self-criticism. Finally, I outline three types of interventions I attempt to implement in each session: (1) Multiple-Selves Analysis (MSA); (2) Behavioral Activation (BA), conceptualized integratively; and (3) use of therapist's presence. 2013 APA, all rights reserved

  7. Farm Household Economic Model of The Integrated Crop Livestock System: Conceptual and Empirical Study

    Directory of Open Access Journals (Sweden)

    Atien Priyanti

    2007-06-01

    Full Text Available An integrated approach to enhance rice production in Indonesia is very prospectus throughout the implementation of adapted and liable integrated program. One of the challenges in rice crop sub sector is the stagnation of its production due to the limitation of organic matter availability. This provides an opportunity for livestock development to overcome the problems on land fertility through the use of manure as the source of organic fertilizer. Ministry of Agriculture had implemented a program on Increasing Integrated Rice Productivity with an Integrated Crop Livestock System as one of the potential components since 2002. Integrated crop livestock system program with special reference to rice field and beef cattle is an alternative to enhance the potential development of agriculture sector in Indonesia. The implementation on this integrated program is to enhance rice production and productivity through a system involving beef cattle with its goal on increasing farmers’ income. Household economic model can be used as one of the analysis to evaluate the success of the implemented crop livestock system program. The specificity of the farmers is that rationality behavior of the role as production and consumption decision making. In this case, farmers perform the production to meet home consumption based on the resources that used directly for its production. The economic analysis of farmers household can be described to anticipate policy options through this model. Factors influencing farmers’ decisions and direct interrelations to production and consumption aspects that have complex implications for the farmers’ welfare of the integrated crop livestock system program.

  8. Economic Impact Assessment of Wind Power Integration: A Quasi-Public Goods Property Perspective

    Directory of Open Access Journals (Sweden)

    Huiru Zhao

    2015-08-01

    Full Text Available The integration of wind power into power grid will bring some impacts on the multiple subjects of electric power system. Economic impacts of wind power integration on multiple subjects of China’s electric power system were quantitatively assessed from Quasi-public goods property perspective in this paper. Firstly, the Quasi-public goods property of transmission services provided by power grid corporations was elaborated. Secondly, the multiple subjects of China’s electric power system, which include electricity generation enterprises (EGEs, power grid corporations (PGCs, electricity consumers (ECs, and environment, were detailed analyzed. Thirdly, based on the OPF-based nodal price model and transmission service cost allocation model, the economic impact assessment model of wind power integration was built from Quasi-public goods property perspective. Then, the IEEE-24 bus system employed in this paper was introduced according to current status of China’s electric power system, and the modeling of wind turbine was also introduced. Finally, the simulation analysis was performed, and the economic impacts of wind power integration on EGEs, PGCs, ECs and Environment were calculated. The results indicate, from Quasi-public goods property perspective, the wind power integration will bring positive impacts on EGEs, PGCs and Environment, while negative impacts on ECs. The findings can provide references for power system managers, energy planners, and policy makers.

  9. Economic and Financial Interactions between Brazil and Mexico: ¿Which Degree of Integration?

    Directory of Open Access Journals (Sweden)

    Ma. Esther Morales

    2012-01-01

    Full Text Available This paper analyzes trade and financial transactions between Brazil and Mexico in order to evaluate the magnitude of their reciprocal integration. Our results suggest that both countries have successfully got inserted into the international economy, which can be observed in their high volumes of trade, in their receiving foreign direct investment and in the size of their capital markets, as well as in the magnitude of their association with the most important countries and financial centers throughout the world. However, even if their bi-na-tional trade and financial integration has notably increased, especially after the Economic Complementation Agreements came into force in 2003 and due to the "translatinization" of Brazilian and Mexican firms, the magnitude of their reciprocal trade and financial transactions remains at very low relative levels, a situation that may significantly change in the framework of a possible strategic agreement of economic integration between these two countries.

  10. Integrated Worker Health Protection and Promotion Programs: Overview and Perspectives on Health and Economic Outcomes

    Science.gov (United States)

    Pronk, Nicolaas P.

    2014-01-01

    Objective To describe integrated worker health protection and promotion (IWHPP) program characteristics, to discuss the rationale for integration of OSH and WHP programs, and to summarize what is known about the impact of these programs on health and economic outcomes. Methods A descriptive assessment of the current state of the IWHPP field and a review of studies on the effectiveness of IWHPP programs on health and economic outcomes. Results Sufficient evidence of effectiveness was found for IWHPP programs when health outcomes are considered. Impact on productivity-related outcomes is considered promising, but inconclusive, whereas insufficient evidence was found for health care expenditures. Conclusions Existing evidence supports an integrated approach in terms of health outcomes but will benefit significantly from research designed to support the business case for employers of various company sizes and industry types. PMID:24284747

  11. Economic Benefit from Progressive Integration of Scheduling and Control for Continuous Chemical Processes

    Directory of Open Access Journals (Sweden)

    Logan D. R. Beal

    2017-12-01

    Full Text Available Performance of integrated production scheduling and advanced process control with disturbances is summarized and reviewed with four progressive stages of scheduling and control integration and responsiveness to disturbances: open-loop segregated scheduling and control, closed-loop segregated scheduling and control, open-loop scheduling with consideration of process dynamics, and closed-loop integrated scheduling and control responsive to process disturbances and market fluctuations. Progressive economic benefit from dynamic rescheduling and integrating scheduling and control is shown on a continuously stirred tank reactor (CSTR benchmark application in closed-loop simulations over 24 h. A fixed horizon integrated scheduling and control formulation for multi-product, continuous chemical processes is utilized, in which nonlinear model predictive control (NMPC and continuous-time scheduling are combined.

  12. BUSINESS INTELLIGENCE APPLICATIONS – POSSIBLE INSTRUMENTS FOR ECONOMIC INTEGRATION WITHIN THE EASTERN PARTNERSHIP

    Directory of Open Access Journals (Sweden)

    Dragos Ovidiu TOFAN

    2016-10-01

    Full Text Available Eastern Partnership includes, in addition to bilateral components (Association Agreements, Deep and Comprehensive Free Trade Areas/DCFTA, also a multilateral dimension as "economic integration and convergence with EU policies". This stated purpose of the partnership involves the need for adaptability to regional conditions and a differentiated approach to economies in the region in order to establish common objectives. Partner countries have aspirations that vary by geographic location, state of relations with the European Union and Russia, foreign policy objectives in medium and long term, real prospects of joining the European Union, or internal stability in economic and social aspects. Macroeconomic indicators specific to each country must undergo a dynamic analysis aimed on current situations and also on evolution of economic life. Thus, it requires processing a huge volume of historical data, creating possible scenarios based on policies implemented or being implemented to reach comprehensive information to provide a realistic picture of the economic growth at the macro level. Successfully implemented in enterprises, Business Intelligence (BI applications can be used to analyze large volume of data required to be processed to reach full and useful reports for the process of negotiation between the partners involved in the agreements referred and, very importantly, to establish a common language for all bodies and institutions co-opted into negotiations. Differences between the EU and other Eastern Partnership countries are obvious but economic common terms and methods or techniques of similar work can help plan positive developments in the negotiations and the desired convergence of economic policies. Business Intelligence tools simplify the presentation of needed information for discussions and provide a foundation in starting up joint analysis of economic dynamics in the area to reach complete and actual lines of future possible

  13. Market Integration Predicts Human Gut Microbiome Attributes across a Gradient of Economic Development.

    Science.gov (United States)

    Stagaman, Keaton; Cepon-Robins, Tara J; Liebert, Melissa A; Gildner, Theresa E; Urlacher, Samuel S; Madimenos, Felicia C; Guillemin, Karen; Snodgrass, J Josh; Sugiyama, Lawrence S; Bohannan, Brendan J M

    2018-01-01

    Economic development is marked by dramatic increases in the incidence of microbiome-associated diseases, such as autoimmune diseases and metabolic syndromes, but the lifestyle changes that drive alterations in the human microbiome are not known. We measured market integration as a proxy for economically related lifestyle attributes, such as ownership of specific market goods that index degree of market integration and components of traditional and nontraditional (more modern) house structure and infrastructure, and profiled the fecal microbiomes of 213 participants from a contiguous, indigenous Ecuadorian population. Despite relatively modest differences in lifestyle across the population, greater economic development correlated with significantly lower within-host diversity, higher between-host dissimilarity, and a decrease in the relative abundance of the bacterium Prevotella . These microbiome shifts were most strongly associated with more modern housing, followed by reduced ownership of traditional subsistence lifestyle-associated items. IMPORTANCE Previous research has reported differences in the gut microbiome between populations residing in wealthy versus poorer countries, leading to the assertion that lifestyle changes associated with economic development promote changes in the gut microbiome that promote the proliferation of microbiome-associated diseases. However, a direct relationship between economic development and the gut microbiome has not previously been shown. We surveyed the gut microbiomes of a single indigenous population undergoing economic development and found significant associations between features of the gut microbiome and lifestyle changes associated with economic development. These findings suggest that even the earliest stages of economic development can drive changes in the gut microbiome, which may provide a warning sign for the development of microbiome-associated diseases.

  14. Integrated economic and environmental analysis of agricultural straw reuse in edible fungi industry

    Directory of Open Access Journals (Sweden)

    Wencong Lu

    2018-04-01

    Full Text Available Background China currently faces severe environmental pollution caused by burning agricultural straw; thus, resource utilization of these straws has become an urgent policy and practical objective for the Chinese government. Methods This study develops a bio-economic model, namely, “straw resource utilization for fungi in China (SRUFIC,” on the basis of a field survey of an edible fungi plant in Zhejiang, China, to investigate an integrated economic and environmental performance of straw reuse in fungi production. Five scenarios, which cover changes in the production scale, wage level, and price fluctuations of the main product and inputs, are simulated. Results Results reveal that (1 the pilot plant potentially provides enhanced economic benefits and disposes added agricultural residues by adjusting its production strategy; (2 the economic performance is most sensitive to fungi price fluctuations, whereas the environmental performance is more sensitive to production scale and price of fungi than other factors; (3 expanding the production scale can be the most efficient means of improving the performance of a plant economically and environmentally. Discussion Overall, agricultural straw reuse in the edible fungi industry can not only reduce the environmental risk derived from burning abandoned straws but also introduce economic benefits. Thus, the straw reuse in the fungi industry should be practiced in China, and specific economic incentive policies, such as price support or subsidies, must be implemented to promote the utilization of agricultural straws in the fungi industry.

  15. How to account for irreversibility in integrated assessment of climate change?; Comment tenir compte de l'irreversibilite dans l'evaluation integree du changement climatique?

    Energy Technology Data Exchange (ETDEWEB)

    Ha Duong, M

    1998-04-15

    How to account for irreversibility in integrated assessment of climate change? This Ph. D. thesis in Economics balances discounting, technical progress and the inertia of existing capital stock against uncertainty and the inertia of socio-economic systems to examine the issue of near term limitations of greenhouse gases emissions. After a general overview in chapter 2, and a more historical presentation of the debates in chapter 3, chapter 4 proceeds to review a large number of integrated assessment models. Chapter 5 introduces a Model on the Dynamics of Inertia and Adaptability of energy systems: DIAM, used to discuss how much previous studies might have overestimated the long term costs of CO{sub 2} limitations and underestimated adjustment costs. It shows that, given a target date for atmospheric CO{sub 2} concentration stabilisation, a higher inertia implies a lower optimal concentration trajectory. In a sequential decision framework, chapter 6 shows that current uncertainties about which CO{sub 2} concentration ceiling would not present dangerous interference with the climate system justifies precautionary action. Finally, chapter 7 uses the irreversibility effect theory to define formally situations of decision under controversy and compare the irreversibility of CO{sub 2} accumulation with the irreversibility of investments needed to moderate it. An option value for greenhouse gases emissions limitations is computed. (author)

  16. How to account for irreversibility in integrated assessment of climate change?; Comment tenir compte de l'irreversibilite dans l'evaluation integree du changement climatique?

    Energy Technology Data Exchange (ETDEWEB)

    Ha Duong, M

    1998-04-15

    How to account for irreversibility in integrated assessment of climate change? This Ph. D. thesis in Economics balances discounting, technical progress and the inertia of existing capital stock against uncertainty and the inertia of socio-economic systems to examine the issue of near term limitations of greenhouse gases emissions. After a general overview in chapter 2, and a more historical presentation of the debates in chapter 3, chapter 4 proceeds to review a large number of integrated assessment models. Chapter 5 introduces a Model on the Dynamics of Inertia and Adaptability of energy systems: DIAM, used to discuss how much previous studies might have overestimated the long term costs of CO{sub 2} limitations and underestimated adjustment costs. It shows that, given a target date for atmospheric CO{sub 2} concentration stabilisation, a higher inertia implies a lower optimal concentration trajectory. In a sequential decision framework, chapter 6 shows that current uncertainties about which CO{sub 2} concentration ceiling would not present dangerous interference with the climate system justifies precautionary action. Finally, chapter 7 uses the irreversibility effect theory to define formally situations of decision under controversy and compare the irreversibility of CO{sub 2} accumulation with the irreversibility of investments needed to moderate it. An option value for greenhouse gases emissions limitations is computed. (author)

  17. ASEAN: perspectives on economic integration: ASEAN capital market integration: issues and challenges

    OpenAIRE

    Datuk Ranjit Ajit Singh

    2009-01-01

    I am grateful for the assistance of Kaleon Leong and Chong Wui Jean in the preparation of this paper. The paper draws on the work of the ASEAN Integration plan and other related papers for which the author gratefully acknowledges. The views expressed in the paper do not necessarily reflect the views of the Securities Commission.

  18. The economic power of energy and the need to integrate it with energy policy

    International Nuclear Information System (INIS)

    Kümmel, Reiner; Lindenberger, Dietmar; Weiser, Florian

    2015-01-01

    Drastic oil price changes, the associated economic perturbations, the coupling of energy conversion to entropy production in the form of emissions, and the problems of climate change call for a reappraisal of energy in economic theory. We review econometric growth analyses that do not weigh the production factors capital, labor, and energy by their cost shares. Their reproduction of economic growth in Germany, Japan, and the USA during the second half of 20th century is good. According to these analyses, energy's output elasticity, which measures its economic power, is much larger than energy's share in total factor cost, while for labor's output elasticity and cost share the opposite is true. This is consistent with profit and welfare optimization, if hitherto ignored technological constraints are taken into account. Computing the motion of the German industrial sector in its cost mountain, employing empirical data on factor quantities and prices, supports these results. The pivotal role of energy in economic growth provides leverage to energy policies that care about social well being and climate stability. - Highlights: • The article indicates the importance of thermodynamics for economics. • Due to technological constraints output elasticities deviate from factor cost shares. • We point out energy policy implications from the high output elasticities of energy.

  19. Entropy-based analysis and bioinformatics-inspired integration of global economic information transfer.

    Directory of Open Access Journals (Sweden)

    Jinkyu Kim

    Full Text Available The assessment of information transfer in the global economic network helps to understand the current environment and the outlook of an economy. Most approaches on global networks extract information transfer based mainly on a single variable. This paper establishes an entirely new bioinformatics-inspired approach to integrating information transfer derived from multiple variables and develops an international economic network accordingly. In the proposed methodology, we first construct the transfer entropies (TEs between various intra- and inter-country pairs of economic time series variables, test their significances, and then use a weighted sum approach to aggregate information captured in each TE. Through a simulation study, the new method is shown to deliver better information integration compared to existing integration methods in that it can be applied even when intra-country variables are correlated. Empirical investigation with the real world data reveals that Western countries are more influential in the global economic network and that Japan has become less influential following the Asian currency crisis.

  20. Entropy-based analysis and bioinformatics-inspired integration of global economic information transfer.

    Science.gov (United States)

    Kim, Jinkyu; Kim, Gunn; An, Sungbae; Kwon, Young-Kyun; Yoon, Sungroh

    2013-01-01

    The assessment of information transfer in the global economic network helps to understand the current environment and the outlook of an economy. Most approaches on global networks extract information transfer based mainly on a single variable. This paper establishes an entirely new bioinformatics-inspired approach to integrating information transfer derived from multiple variables and develops an international economic network accordingly. In the proposed methodology, we first construct the transfer entropies (TEs) between various intra- and inter-country pairs of economic time series variables, test their significances, and then use a weighted sum approach to aggregate information captured in each TE. Through a simulation study, the new method is shown to deliver better information integration compared to existing integration methods in that it can be applied even when intra-country variables are correlated. Empirical investigation with the real world data reveals that Western countries are more influential in the global economic network and that Japan has become less influential following the Asian currency crisis.

  1. Groundwater and vadose Zone Integration Project Nuclear Material Mass Flow and Accountability on the Hanford Site

    International Nuclear Information System (INIS)

    GRASHER, A.A.

    2001-01-01

    The purpose of this report is to provide a discussion of the accountable inventory of Hanford Site nuclear material (NM) over the operating period. This report does not provide judgments on impacts to the Hanford Site environs by the reported waste streams or inventory. The focus of this report is on the processes, facilities, and process streams that constituted the flow primarily of plutonium and uranium through the Hanford Site. The material balance reports (MBRS) are the basis of the NM accountable inventory maintained by each of the various contractors used by the U.S. Department of Energy (DOE) and its predecessors to operate the Hanford Site. The inventory was tracked in terms of a starting inventory, receipts, transfers, and ending inventory. The various components of the inventory are discussed as well as the uncertainty in the measurement values used to establish plant inventory and material transfers. The accountable NM inventory does not report all the NM on the Hanford Site and this difference is discussed relative to some representative nuclides. The composition and location of the current accountable inventory are provided, as well as the latest approved set (2000) of flow diagrams of the proposed disposition of the excess accountable NM inventory listed on the Idaho National Engineering and Environmental Laboratory (INEEL) web page

  2. Ecosystem services and economic theory: integration for policy-relevant research.

    Science.gov (United States)

    Fisher, Brendan; Turner, Kerry; Zylstra, Matthew; Brouwer, Roy; de Groot, Rudolf; Farber, Stephen; Ferraro, Paul; Green, Rhys; Hadley, David; Harlow, Julian; Jefferiss, Paul; Kirkby, Chris; Morling, Paul; Mowatt, Shaun; Naidoo, Robin; Paavola, Jouni; Strassburg, Bernardo; Yu, Doug; Balmford, Andrew

    2008-12-01

    It has become essential in policy and decision-making circles to think about the economic benefits (in addition to moral and scientific motivations) humans derive from well-functioning ecosystems. The concept of ecosystem services has been developed to address this link between ecosystems and human welfare. Since policy decisions are often evaluated through cost-benefit assessments, an economic analysis can help make ecosystem service research operational. In this paper we provide some simple economic analyses to discuss key concepts involved in formalizing ecosystem service research. These include the distinction between services and benefits, understanding the importance of marginal ecosystem changes, formalizing the idea of a safe minimum standard for ecosystem service provision, and discussing how to capture the public benefits of ecosystem services. We discuss how the integration of economic concepts and ecosystem services can provide policy and decision makers with a fuller spectrum of information for making conservation-conversion trade-offs. We include the results from a survey of the literature and a questionnaire of researchers regarding how ecosystem service research can be integrated into the policy process. We feel this discussion of economic concepts will be a practical aid for ecosystem service research to become more immediately policy relevant.

  3. From Physical Process to Economic Cost - Integrated Approaches of Landslide Risk Assessment

    Science.gov (United States)

    Klose, M.; Damm, B.

    2014-12-01

    The nature of landslides is complex in many respects, with landslide hazard and impact being dependent on a variety of factors. This obviously requires an integrated assessment for fundamental understanding of landslide risk. Integrated risk assessment, according to the approach presented in this contribution, implies combining prediction of future landslide occurrence with analysis of landslide impact in the past. A critical step for assessing landslide risk in integrated perspective is to analyze what types of landslide damage affected people and property in which way and how people contributed and responded to these damage types. In integrated risk assessment, the focus is on systematic identification and monetization of landslide damage, and analytical tools that allow deriving economic costs from physical landslide processes are at the heart of this approach. The broad spectrum of landslide types and process mechanisms as well as nonlinearity between landslide magnitude, damage intensity, and direct costs are some main factors explaining recent challenges in risk assessment. The two prevailing approaches for assessing the impact of landslides in economic terms are cost survey (ex-post) and risk analysis (ex-ante). Both approaches are able to complement each other, but yet a combination of them has not been realized so far. It is common practice today to derive landslide risk without considering landslide process-based cause-effect relationships, since integrated concepts or new modeling tools expanding conventional methods are still widely missing. The approach introduced in this contribution is based on a systematic framework that combines cost survey and GIS-based tools for hazard or cost modeling with methods to assess interactions between land use practices and landslides in historical perspective. Fundamental understanding of landslide risk also requires knowledge about the economic and fiscal relevance of landslide losses, wherefore analysis of their

  4. Predictive Coding and Multisensory Integration: An Attentional Account of the Multisensory Mind

    Directory of Open Access Journals (Sweden)

    Durk eTalsma

    2015-03-01

    Full Text Available Multisensory integration involves a host of different cognitive processes, occurring at different stages of sensory processing. Here I argue that, despite recent insights suggesting that multisensory interactions can occur at very early latencies, the actual integration of individual sensory traces into an internally consistent mental representation is dependent on both top-down and bottom-up processes. Moreover, I argue that this integration is not limited to just sensory inputs, but that internal cognitive processes also shape the resulting mental representation. Studies showing that memory recall is affected by the initial multisensory context in which the stimuli were presented will be discussed, as well as several studies showing that mental imagery can affect multisensory illusions. This empirical evidence will be discussed from a predictive coding perspective, in which a central top-down attentional process is proposed to play a central role in coordinating the integration of all these inputs into a coherent mental representation.

  5. Input by insight. Implementation of renewable energy in 2050 taking into account macro-economical aspects and fitting-in options in sectors

    International Nuclear Information System (INIS)

    Van de Reepe, D.

    2001-11-01

    In the determination of the potential of renewable energy two factors are important: (1) macro-economical consequences for the Netherlands because of the use of renewable energy sources, and (2) the possibilities of renewable energy to fulfil the energy demands of the several sectors. The main question to be answered in this report is: What is the maximum quantity of renewable energy that can be realized in 2050? The answer will be expressed in the percentage of renewable energy in relation to the total secondary energy demand (excluding non-energetic use of energy carriers). The aim is, that 50% of the energy supply is produced by renewable energy sources. The quantity is eventually determined by the influence of these renewable energy options on the macro-economical position of the Netherlands and the extent to which renewable energy supply meets the energy demands of the several sectors. The macro-economical consequences are determined on the basis of the cost and sensitivities of the several renewable energy options in 2050. Subquestions to answer the main question concern energy demand, renewable energy options, multi-criteria analysis and contemplation. The energy demand in 2050 and the energy profiles of the sectoral energy demand of secondary energy carriers are determined. The renewable energy options, wind energy (onshore and offshore), bioenergy, photovoltaic energy and thermal solar energy, heat pumps and import of green electricity and biomass, are investigated on several factors: Maximal realizable potential; Cost (Cost reduction until 2050, Investment cost, O and M-cost and fuel cost, Total cost, Out of pocket cost); Need for energy storage and cost for fitting in the energy grid; Integration with other renewable energy sources; Availability in sectors; Sensitivity analysis. These data are used in a multi-criteria analysis with four quantitative criteria. The results of this multi-criteria analysis are combined with qualitative criteria with regard

  6. Extending the Use and Effectiveness of the Monopoly® Board Game as an In-Class Economic Simulation in the Introductory Financial Accounting Course

    Science.gov (United States)

    Shanklin, Stephen B.; Ehlen, Craig R.

    2017-01-01

    This paper extends the use of the Monopoly® board game as an economic simulation exercise designed to reinforce an understanding of how the accounting cycle impacts the financial statements used to evaluate management performance. This extension adds elements of debt not previously utilized to allow for an introduction of the fundamentals of ratio…

  7. Employees' and Managers' Accounts of Interactive Workplace Learning: A Grounded Theory of "Complex Integrative Learning"

    Science.gov (United States)

    Armson, Genevieve; Whiteley, Alma

    2010-01-01

    Purpose: The purpose of this paper is to investigate employees' and managers' accounts of interactive learning and what might encourage or inhibit emergent learning. Design/methodology/approach: The approach taken was a constructivist/social constructivist ontology, interpretive epistemology and qualitative methodology, using grounded theory…

  8. Integrated Ecological-Economic Modeling of Regions with the use of GIS Technologies

    Directory of Open Access Journals (Sweden)

    G.N. Bulatova

    2017-11-01

    Full Text Available The paper shows the process of modeling the integrated map “Scheme of the ecological and economic regionalization of the territory of the Russian Federation on the basis of the mineral and raw materials base of natural adsorbents” using GIS technologies. The map is based on three main groups of indicators: natural, economic and environmental. The ecological content of the map is characterized by indicators that are potential or actual sources of pollutant release into the environment (nuclear power plants, nuclear reactors, radioactive waste storage and disposal sites, nuclear test sites, industrial enterprises, railways, operating and under construction oil pipelines, hydrocarbon fields, etc.. The economic component of the map is the reserves estimated by the indicators of study and development, the relationship to the subsoil fund and forecast resources. The natural group of indicators is represented by the mineral and raw material base of natural adsorbents (fields and objects of forecast resources that can be used to prevent harmful emissions and for the ecological and economic rehabilitation of contaminated areas. Based on the analysis of cartographic data, the ecological and economic areas of the territorial distribution of man-caused environmental impacts and the presence of adsorption raw materials are identified. As an example, a description is given of the ecological and economic model of the regionalization of the Privolzhsky Federal District using the GIS “Mineral resource base of natural adsorbents of Russia” developed at the Federal State Unitary Enterprise TsNIIgeolnerud.

  9. Global Integration, Non-Oil Export and Economic Growth in Nigeria

    Directory of Open Access Journals (Sweden)

    Ozoemena Stanley Nwodo

    2017-03-01

    Full Text Available This study focuses on global integration, non-oil export and economic growth in Nigeria. The direct and interaction effect of the both openness variables and non-oil export on economic growth in Nigeria is investigated using quarterly data from 1986-2014. For analysis, it uses one measures of financial openness: de facto (total capital flow variables following Aizenman and Noy (2009.and a measure of trade openness adopted by Okoh (2004. The study applies the Autoregressive Distributed Lag Model (ARDL. The results show positive impact of non-oil export on economic growth in Nigeria both in the short run and in the long run, negative effect of trade and financial openness on economic growth however, the result recorded a negative effect of the interaction of trade openness and non-oil export on economic growth and a positive effect of the interaction of financial openness and non-oil export on economic growth. Thus, the study recommends among others that government should get the fundamentals right in the economy first that will boost non-oil sector before opening the economy for trade.

  10. THE ECONOMIC SUBSTANCE OF ACCOUNTING FOR FINANCIAL INVESTMENT AND THE PROSPECT OF USING “BLOCKCHAIN” TO CONTROL INVESTMENT ACTIVITY IN UKRAINE

    Directory of Open Access Journals (Sweden)

    Alina Lytvynenko

    2018-03-01

    Full Text Available The subject matter of the research is the financial investment and the application of innovative technologies to improve accounting in the context of investment management as one of the most important components of economic development. The goal is to study the methodology of reflecting financial investments of domestic enterprises. The objectives are to improve accounting of financial investments in the enterprise, to research the development prospects of accounting by introducing innovative technologies through the disclosure of theoretical aspects of research and the estimation of practical aspects of the study, the possibility of using the technology of blockchain in Ukraine to improve the financial reporting taking into account the experience of international partners (foreign countries. The methods used are system analysis and structural analysis. The following results are obtained. The state of investment accounting was analyzed and the prospects of using blockchain technology for improving auditing efficiency, increasing the transparency of financial investments and for counteracting corruption were found. Conclusions. During the analysis of the cause and effect relations of using innovative technologies in accounting, the immaturity of the existing accounting methodology was shown; this immaturity specifies incompleteness, the decline in the adequacy of accounting data in accordance with the realities of investment processes and the development of the industry as a whole. The use of blockchain technology enables restructuring the processes of accounting and their automation and increases the level of transparency of information disclosure by enterprises. Using blockchain for auditing becomes a unique solution as auditing affects all industries and is the foundation that helps global financial markets gain investor confidence. Taking into account the economic problems of Ukraine, the use of blockchain technology will help solve the

  11. Vertical Integration of Hospitals and Physicians: Economic Theory and Empirical Evidence on Spending and Quality.

    Science.gov (United States)

    Post, Brady; Buchmueller, Tom; Ryan, Andrew M

    2017-08-01

    Hospital-physician vertical integration is on the rise. While increased efficiencies may be possible, emerging research raises concerns about anticompetitive behavior, spending increases, and uncertain effects on quality. In this review, we bring together several of the key theories of vertical integration that exist in the neoclassical and institutional economics literatures and apply these theories to the hospital-physician relationship. We also conduct a literature review of the effects of vertical integration on prices, spending, and quality in the growing body of evidence ( n = 15) to evaluate which of these frameworks have the strongest empirical support. We find some support for vertical foreclosure as a framework for explaining the observed results. We suggest a conceptual model and identify directions for future research. Based on our analysis, we conclude that vertical integration poses a threat to the affordability of health services and merits special attention from policymakers and antitrust authorities.

  12. Regional trade and economic integration of Ukraine and the EU: update, problems and prospects

    Directory of Open Access Journals (Sweden)

    Andrii Honcharuk

    2010-11-01

    Full Text Available In terms of strategic Euro-integration choice of Ukraine in the article there has been presented the idea’s conceptualization of enhanced integration: revealed its nature and singled out the main structural elements. A complex assessment of preconditions for the new contract with the EU and results of the two-way interaction based on the cooperation indicates the necessity of medium-term strategic formation of the Euro-integration policy of Ukraine outside the Community seeking the complementarity of corresponding actions of foreign and national economic policy. In the article there is brought up a general format of the Ukrainian integration model and offered recommendations as to particular blocks of the current negotiation process.

  13. The influence of perception and motivation on the interest of career in the field of taxation students majoring in accounting of the faculty of economics Universitas Negeri jakarta

    Directory of Open Access Journals (Sweden)

    Indra Pahala

    2017-07-01

    Full Text Available This study aimed to determine the effect of perception and motivation to Students Career Interests in Taxation of Departement of Accounting Faculty of Economics at the State University of Jakarta. This study used 75 students S1 Departement of Accounting, State University of Jakarta which is still active academic year 2010. Data used in this study is primary data and selection of samples using a convenience sampling method. The analytical tool used is multiple linear regression analysis at a significance level of 5%. The first phase of testing the validity and reliability of the statement of each variable. The second stage, performing variable regression perception and motivation towards a career in the field of taxation the interest of students. The results of testing the feasibility of the model shows that the two independent variables, namely perception and motivation affect the career interests of students in the field of taxation Accounting Department of Economics at the State University of Jakarta simultaneously.

  14. Integrating enzyme fermentation in lignocellulosic ethanol production: life-cycle assessment and techno-economic analysis.

    Science.gov (United States)

    Olofsson, Johanna; Barta, Zsolt; Börjesson, Pål; Wallberg, Ola

    2017-01-01

    Cellulase enzymes have been reported to contribute with a significant share of the total costs and greenhouse gas emissions of lignocellulosic ethanol production today. A potential future alternative to purchasing enzymes from an off-site manufacturer is to integrate enzyme and ethanol production, using microorganisms and part of the lignocellulosic material as feedstock for enzymes. This study modelled two such integrated process designs for ethanol from logging residues from spruce production, and compared it to an off-site case based on existing data regarding purchased enzymes. Greenhouse gas emissions and primary energy balances were studied in a life-cycle assessment, and cost performance in a techno-economic analysis. The base case scenario suggests that greenhouse gas emissions per MJ of ethanol could be significantly lower in the integrated cases than in the off-site case. However, the difference between the integrated and off-site cases is reduced with alternative assumptions regarding enzyme dosage and the environmental impact of the purchased enzymes. The comparison of primary energy balances did not show any significant difference between the cases. The minimum ethanol selling price, to reach break-even costs, was from 0.568 to 0.622 EUR L -1 for the integrated cases, as compared to 0.581 EUR L -1 for the off-site case. An integrated process design could reduce greenhouse gas emissions from lignocellulose-based ethanol production, and the cost of an integrated process could be comparable to purchasing enzymes produced off-site. This study focused on the environmental and economic assessment of an integrated process, and in order to strengthen the comparison to the off-site case, more detailed and updated data regarding industrial off-site enzyme production are especially important.

  15. Recovery of flue gas energy in heat integrated IGCC power plants using the contact economizer system

    CSIR Research Space (South Africa)

    Madzivhandila, V

    2010-10-01

    Full Text Available Asia Pacific Confederation of APCChE 2010 Chemical Engineering Congress October 5-8, 2010, Taipei � �� Recovery of flue gas energy in heat integrated IGCC power plants using the contact economizer system Vhutshilo Madzivhandilaa, Thokozani... temperature and the thermal efficiency of the plant. The 13th Asia Pacific Confederation of APCChE 2010 Chemical Engineering Congress October 5-8, 2010, Taipei � �� 1. Introduction The IGCC (Integrated Gasification Combined Cycle) is one...

  16. Analysis of carbon mitigation technology to 2050 in Japan through integrated energy economic model

    International Nuclear Information System (INIS)

    Komiyama, Ryoichi; Suzuki, Kengo; Nagatomi, Yu; Matsuo, Yuji; Suehiro, Shigeru

    2011-01-01

    This paper describes the outline of integrated energy economic model and calculated result concerning the outlook of energy and carbon dioxide emissions in Japan to 2050. The energy model developed in this paper is integrated one which consistently combines econometric model endogenously generating socio-economic outlook and bottom-up type technology model, MARKAL, identifying cost-minimizing optimal mix of various energy technologies. In reference scenario which imposes no carbon emissions constraint, CO 2 emission in 2050 will decrease by approximately 40% from the level of emissions in 2005. In carbon-constraints scenario, imposing emissions cap of 60% reduction by 2050 from the emissions in 2005, natural gas-fired power plant equipped with CCS and renewable energy are expected to expand its portion in power generation mix. In transportation sector on this scenario, clean energy vehicles such as electric vehicle (EV) and hydrogen fuel cell vehicle (FCV) will be deployed and contribute to mitigate CO 2 emissions. (author)

  17. CIM-EARTH: Community integrated model of economic and resource trajectories for humankind.

    Energy Technology Data Exchange (ETDEWEB)

    Elliott, J.; Foster, I.; Judd, K.; Moyer, E.; Munson, T.; Univ. of Chicago; Hoover Inst.

    2010-01-01

    Climate change is a global problem with local climatic and economic impacts. Mitigation policies can be applied on large geographic scales, such as a carbon cap-and-trade program for the entire U.S., on medium geographic scales, such as the NOx program for the northeastern U.S., or on smaller scales, such as statewide renewable portfolio standards and local gasoline taxes. To enable study of the environmental benefits, transition costs, capitalization effects, and other consequences of mitigation policies, we are developing dynamic general equilibrium models capable of incorporating important climate impacts. This report describes the economic framework we have developed and the current Community Integrated Model of Economic and Resource Trajectories for Humankind (CIM-EARTH) instance.

  18. Integrated economic model of waste management: Case study for South Moravia region

    Directory of Open Access Journals (Sweden)

    Jiří Hřebíček

    2013-01-01

    Full Text Available The paper introduces and discusses the developed integrated economic model of municipal waste management of the Czech Republic, which was developed by authors as a balanced network model for a set of sources (mostly municipalities of municipal solid waste connected with a set of chosen waste treatment facilities processing their waste. Model is implemented as a combination of several economic submodels including environmental and economic point of view. It enables to formulate the optimisation problem in a concise way and the resulting model is easily scalable. Model involves submodels of waste prevention, collection and transport optimization, submodels of waste energy utilization (incineration and biogas plants and material recycling (composting and submodel of landfilling. Its size (number of sources and facilities depends only upon available data. Its application is used in the case study of the South Moravia region with verification of using time series waste data. The results enable to improve decision making in waste management sector.

  19. Behavioral Economics of Education

    DEFF Research Database (Denmark)

    Koch, Alexander Karl; Nafziger, Julia; Nielsen, Helena Skyt

    2015-01-01

    -dimensional rather than one-dimensional. Explicitly accounting for soft skills often implies departing from the standard economic model by integrating concepts studied in behavioral and experimental economics, such as self-control, willingness to compete, intrinsic motivation, and self-confidence. We review how...

  20. Ethanol production in an integrated fermentation/membrane system. Process simulations and economics

    Energy Technology Data Exchange (ETDEWEB)

    Groot, W J; Kraayenbrink, M R; Lans, R.G.J.M. van der; Luyben, K C.A.M. [Delft Univ. of Technology (Netherlands). Dept. of Biochemical Engineering

    1993-01-01

    Four systems comprising of an ethanol fermentation integrated with microfiltration and/or pervaporation, and a conventional continuous culture, were compared with respect to the performance of the fermentation and economics. The processes are compared on the basis of the same kinetic model. It is found that cell retention by microfiltration leads to lower production costs, compared to a conventional continuous culture. Pervaporation becomes profitable at a high selectivity of ethanol/water separation and low membrane prices. (orig.).

  1. ECONOMIC MODEL FOR EVALUATION OF INTEGRAL COMPETITIVENESS OF AUTOMOTIVE ENTERPRISES (AE

    Directory of Open Access Journals (Sweden)

    A. F. Zubritsky

    2010-01-01

    Full Text Available The paper considers problems pertaining to evaluation of competitiveness of automotive enterprises in the field of international consignments. An economic model for determination of the integral AE competitiveness is proposed in the paper and the model permits to substitute an expert estimation in respect of some factors by their qualitative calculation on the basis of data on enterprise activity in the international consignment market.

  2. Transport Corridors in the Russian Integration Projects, the Case of the Eurasian Economic Union

    Directory of Open Access Journals (Sweden)

    Olga A. Podberezkina

    2015-01-01

    Full Text Available The article discusses the political importance of transport corridors in terms of the development of integration projects in the post-Soviet space. The world is witnessing the formation of a single market and transport and communication infrastructure, which intensifies competition among regional and world leaders, both states and non-state actors, such as businesses, markets over the routes of transporting goods. In the medium and long term the value of the control over the transport routes will increase due to the dynamics of economic development in the Asia-Pacific region. Competition for the development of projects of international transport corridors (ITC between the leading countries in the region will increase, because the ITC entail the formation of a common political space, the reduction of tariff and customs barriers, which provides easy access to the markets of countries linked by ITCs and creates the preconditions for economic integration. The growing political importance of ITC is reflected in the fact that global leaders such as China, the US, the EU, are trying to create their own versions of international land transport corridors connecting Europe and Asia. China is trying to promote their transport project "Economic Belt Silk Road" European countries develop cooperation on ITC TRACECA with other countries of Eurasia. US also embody their interests through the implementation of the project by the ITC in Afghanistan. Transport corridors in Russia are seen as a way to integrate it into the global transportation system and logistics space. To do this, Russia needs to develop Eurasian transport corridors through its territory. As a result of the implementation of transport projects Russia will be able to ensure the transit of goods from China to Europe, which has a positive impact on the economic development of the regions through which they pass. Development of international transportation through Russia will unite many of the

  3. MIGRATION INTEGRATION AS A FACTOR OF ECONOMIC AND REGIONAL DEVELOPMENT IN THE EUROPEAN UNION

    Directory of Open Access Journals (Sweden)

    Petronela Daniela FERARU

    2015-10-01

    Full Text Available International migration, together with economic and financial crisis or the different socio-economic development of Member States, is a serious threat to security in Europe. Population migration as a threatening factor, places the European Union in the face of a decision to establish clear policies for the establishment of a climate of external security, both for the migrant population and for the rest of the population. All in all, this study will centre on the following hypothesis: the better we know the challenges of international migration in the European Union and its Member States the more the European policies to mitigate negative effects of the world will be diminished. The aim is to highlight aspects pertaining to migration integration as a factor of economic, social and regional development in the European Union, and less as a factor of destabilization and insecurity. In other words, a good knowledge of the phenomenon leads to drawing up effective policies to reduce hazards, risks, threats and negative effects that happen today due to the increasing number of immigrants. Finally, the study will present a series of conclusions, including on the work hypothesis verification and some proposals related to migration integration efficiency as a factor of regional and economic development in the European Union.

  4. The economic-accounting impact of the members withdrawal in cooperative society: the impact of IAS 32

    Directory of Open Access Journals (Sweden)

    Juana Isabel Genovart Balaguer

    2017-12-01

    Full Text Available The share capital of cooperatives has different characteristics to the share capital of other commercial entities. This is due to the principle of voluntary and open membership. These peculiarities make the cooperative capital have a special accounting treatment. According to international accounting standards, cooperative capital can be considered as a financial liability or a capital resource, depending on the legal or statutory regulation of the partner’s right of withdrawal. This approach has also been applied to the accounting law of the European Union and Spain, affecting many European cooperatives, affecting their financial image. In this paper, we analyze the accounting peculiarities that take place when a partner leaves the cooperative, according to the international accounting regulations, national accounting regulations and the last positions of the regulatory organismsReceived: 12 June 2017Accepted: 14 October 2017Published online: 22 December 2017

  5. The Impact of European Economic Integration on Migration in the European Union

    Directory of Open Access Journals (Sweden)

    Simionescu Mihaela

    2018-05-01

    Full Text Available The recent enlargement of the EU (since 2004 and the United Kingdom's decision to leave the European Union have prompted a growing research interest in the political and academic environment because of the causes and consequences of migration between the CEE countries and those in the Western Europe. In this study, the effects of European economic integration on the number of EU-15 immigrants from the newly integrated EU countries were assessed by econometric techniques. According to panel data models, in the period 2000-2015, the number of migrants from the new member states of the EU has increased, in average, with more than 2200 people only due to their EU membership. This result reflects the positive impact of European economic integration on the number of emigrants from the CEE countries that chose the EU-15 states as destination countries. Moreover, according to some ridge Bayesian regressions, during the period 2004-2015, the EU-15 immigrants coming from the EU-13 states did not negatively affect the economic growth of the EU-15 countries.

  6. How EU Economic Integration Advances on the Way of Some Important Unions

    Directory of Open Access Journals (Sweden)

    PETRE PRISECARU

    2015-05-01

    Full Text Available Economic union and monetary union are deeply connected: two dimensions of the third stage of European integration. But achieving monetary union without a complete single market in the field of financial services proved the vulnerability of Eurozone to external shocks and the need to a further economic integration. While banking union has advanced quite fast in the last two years, capital markets union is only a project, also the fiscal union, which is the basic foundation of a true political union. A complete financial union will take a long time to accomplish due to many political, financial and bureaucratic obstacles facing such an ambitious project. Energy Union is another important project meant to remove market fragmentation, to enhance energy security and to reduce environmental impact of energy sector. Finally the political union, the last stage of European integration, the dream of many famous politicians and scholars, will be only possible on the long run as a new type of federation of nation states, provided that all components of economic union will be fully attained.

  7. Techno-economic analysis of solar integrated hydrothermal liquefaction of microalgae

    International Nuclear Information System (INIS)

    Pearce, Matthew; Shemfe, Mobolaji; Sansom, Christopher

    2016-01-01

    Highlights: • Hydrothermal liquefaction and concentrated solar power provide integrated biofuel technology. • Heat kinetics and energy efficiency Aspen plus modelling of CSP and HTL. • Microalgae biofuel minimum fuel sales price of $1.23/kg. - Abstract: Integration of Hydrothermal Liquefaction (HTL) of microalgae biomass with concentrated solar power thermal processing (CSP) for bio-oil production is a potential processing pathway for energy efficient generation of renewable biofuels. Solar HTL infrastructure avoids additional bolt-on components of conventional solar parabolic trough systems used for electricity production including heat transfer fluids, counter current heat exchangers, fluid transfer interconnectivity and electrical power control systems. The absence of such capital intensive additional equipment considerably reduces the production costs of solar HTL biofuels compared to electricity generation from conventional CSP power systems. An economic and market appraisal of variance and system economic resilience is presented. It is hypothesised that the combination of nutrient recycling with HTL/CSP unification has the potential for economically sustainable microalgae bio-oil production. A microalgae biofuel minimum fuel sales price of $1.23/kg has been modelled. Further experimental work would be able to validate this integrated model.

  8. Environmental Accounting: Concepts, Practive and Assessment of Sustainable Development

    OpenAIRE

    Vardon, Michael; Harrison, Bob

    2002-01-01

    Quantitative assessment of sustainable development requires accounting for the depletion and degradation of natural resources and other environmental impacts of economic development. The United Nations System of Integrated Economic and Environmental Accounting (SEEA) provides a system that links economic activities to changes in the environment and natural resources. SEEA has guided the development of environmental accounts by the Australian Bureau of Statistics. This paper describes how SEEA...

  9. Economics.

    Science.gov (United States)

    Palley, Paul D; Parcero, Miriam E

    2016-10-01

    A review of literature in the calendar year 2015 dedicated to environmental policies and sustainable development, and economic policies. This review is divided into these sections: sustainable development, irrigation, ecosystems and water management, climate change and disaster risk management, economic growth, water supply policies, water consumption, water price regulation, and water price valuation.

  10. Integrating Medication Therapy Management (MTM Services Provided by Community Pharmacists into a Community-Based Accountable Care Organization (ACO

    Directory of Open Access Journals (Sweden)

    Brian Isetts

    2017-10-01

    Full Text Available (1 Background: As the U.S. healthcare system evolves from fee-for-service financing to global population-based payments designed to be accountable for both quality and total cost of care, the effective and safe use of medications is gaining increased importance. The purpose of this project was to determine the feasibility of integrating medication therapy management (MTM services provided by community pharmacists into the clinical care teams and the health information technology (HIT infrastructure for Minnesota Medicaid recipients of a 12-county community-based accountable care organization (ACO. (2 Methods: The continuous quality improvement evaluation methodology employed in this project was the context + mechanism = outcome (CMO model to account for the fact that programs only work insofar as they introduce promising ideas, solutions and opportunities in the appropriate social and cultural contexts. Collaborations between a 12-county ACO and 15 community pharmacies in Southwest Minnesota served as the social context for this feasibility study of MTM referrals to community pharmacists. (3 Results: All 15 community pharmacy sites were integrated into the HIT infrastructure through Direct Secure Messaging, and there were 32 recipients who received MTM services subsequent to referrals from the ACO at 5 of the 15 community pharmacies over a 1-year implementation phase. (4 Conclusion: At the conclusion of this project, an effective electronic communication and MTM referral system was activated, and consideration was given to community pharmacists providing MTM in future ACO shared savings agreements.

  11. Economic Evaluation of Three Available Solutions for Promotion of Wind Power Integration

    Directory of Open Access Journals (Sweden)

    Hong-Kun Chen

    2017-01-01

    Full Text Available The limited operational flexibility of combined heat and power (CHP units is the main cause of wind power curtailment in the thermal-electrical power system of Northern China. Pumped hydrostorage (PHS, heat storage (HS, and electric boiler (EB are investigated as three alternative options for the promotion of wind power integration. On the basis of two linear models that determine the capacities of these three facilities required for integrating the curtailed wind power, economic evaluation in terms of investment costs and environmental benefits is presented. Analysis results show that HS requires the least investment and has a good performance of coal saving when accommodating the same amount of curtailed wind power. And EB has the greatest potential for wind power integration with the huge growth of installed capacity of wind power in the future.

  12. Integration in the system of transport maintenance of the world economic connections

    Directory of Open Access Journals (Sweden)

    І. В. Щербакова

    2015-03-01

    need to be developed taking into account the socio-economic stability of the state, that is, the basic types of production

  13. Integrating social justice concerns into economic evaluation for healthcare and public health: A systematic review.

    Science.gov (United States)

    Dukhanin, Vadim; Searle, Alexandra; Zwerling, Alice; Dowdy, David W; Taylor, Holly A; Merritt, Maria W

    2018-02-01

    Social justice is the moral imperative to avoid and remediate unfair distributions of societal disadvantage. In priority setting in healthcare and public health, social justice reaches beyond fairness in the distribution of health outcomes and economic impacts to encompass fairness in the distribution of policy impacts upon other dimensions of well-being. There is an emerging awareness of the need for economic evaluation to integrate all such concerns. We performed a systematic review (1) to describe methodological solutions suitable for integrating social justice concerns into economic evaluation, and (2) to describe the challenges that those solutions face. To be included, publications must have captured fairness considerations that (a) involve cross-dimensional subjective personal life experience and (b) can be manifested at the level of subpopulations. We identified relevant publications using an electronic search in EMBASE, PubMed, EconLit, PsycInfo, Philosopher's Index, and Scopus, including publications available in English in the past 20 years. Two reviewers independently appraised candidate publications, extracted data, and synthesized findings in narrative form. Out of 2388 publications reviewed, 26 were included. Solutions sought either to incorporate relevant fairness considerations directly into economic evaluation or to report them alongside cost-effectiveness measures. The majority of reviewed solutions, if adapted to integrate social justice concerns, would require their explicit quantification. Four broad challenges related to the implementation of these solutions were identified: clarifying the normative basis; measuring and determining the relative importance of criteria representing that basis; combining the criteria; and evaluating trade-offs. All included solutions must grapple with an inherent tension: they must either face the normative and operational challenges of quantifying social justice concerns or accede to offering incomplete policy

  14. Fossil fuel savings, carbon emission reduction and economic attractiveness of medium-scale integrated biomass gasification combined cycle cogeneration plants

    Directory of Open Access Journals (Sweden)

    Kalina Jacek

    2012-01-01

    Full Text Available The paper theoretically investigates the system made up of fluidized bed gasifier, SGT-100 gas turbine and bottoming steam cycle. Different configurations of the combined cycle plant are examined. A comparison is made between systems with producer gas (PG and natural gas (NG fired turbine. Supplementary firing of the PG in a heat recovery steam generator is also taken into account. The performance of the gas turbine is investigated using in-house built Engineering Equation Solver model. Steam cycle is modeled using GateCycleTM simulation software. The results are compared in terms of electric energy generation efficiency, CO2 emission and fossil fuel energy savings. Finally there is performed an economic analysis of a sample project. The results show relatively good performance in the both alternative configurations at different rates of supplementary firing. Furthermore, positive values of economic indices were obtained. [Acknowledgements. This work was carried out within the frame of research project no. N N513 004036, titled: Analysis and optimization of distributed energy conversion plants integrated with gasification of biomass. The project is financed by the Polish Ministry of Science.

  15. Thermo-economic comparative analysis of gas turbine GT10 integrated with air and steam bottoming cycle

    Science.gov (United States)

    Czaja, Daniel; Chmielnak, Tadeusz; Lepszy, Sebastian

    2014-12-01

    A thermodynamic and economic analysis of a GT10 gas turbine integrated with the air bottoming cycle is presented. The results are compared to commercially available combined cycle power plants based on the same gas turbine. The systems under analysis have a better chance of competing with steam bottoming cycle configurations in a small range of the power output capacity. The aim of the calculations is to determine the final cost of electricity generated by the gas turbine air bottoming cycle based on a 25 MW GT10 gas turbine with the exhaust gas mass flow rate of about 80 kg/s. The article shows the results of thermodynamic optimization of the selection of the technological structure of gas turbine air bottoming cycle and of a comparative economic analysis. Quantities are determined that have a decisive impact on the considered units profitability and competitiveness compared to the popular technology based on the steam bottoming cycle. The ultimate quantity that can be compared in the calculations is the cost of 1 MWh of electricity. It should be noted that the systems analyzed herein are power plants where electricity is the only generated product. The performed calculations do not take account of any other (potential) revenues from the sale of energy origin certificates. Keywords: Gas turbine air bottoming cycle, Air bottoming cycle, Gas turbine, GT10

  16. Integrating uncertainties to the combined environmental and economic assessment of algal biorefineries: A Monte Carlo approach.

    Science.gov (United States)

    Pérez-López, Paula; Montazeri, Mahdokht; Feijoo, Gumersindo; Moreira, María Teresa; Eckelman, Matthew J

    2018-06-01

    The economic and environmental performance of microalgal processes has been widely analyzed in recent years. However, few studies propose an integrated process-based approach to evaluate economic and environmental indicators simultaneously. Biodiesel is usually the single product and the effect of environmental benefits of co-products obtained in the process is rarely discussed. In addition, there is wide variation of the results due to inherent variability of some parameters as well as different assumptions in the models and limited knowledge about the processes. In this study, two standardized models were combined to provide an integrated simulation tool allowing the simultaneous estimation of economic and environmental indicators from a unique set of input parameters. First, a harmonized scenario was assessed to validate the joint environmental and techno-economic model. The findings were consistent with previous assessments. In a second stage, a Monte Carlo simulation was applied to evaluate the influence of variable and uncertain parameters in the model output, as well as the correlations between the different outputs. The simulation showed a high probability of achieving favorable environmental performance for the evaluated categories and a minimum selling price ranging from $11gal -1 to $106gal -1 . Greenhouse gas emissions and minimum selling price were found to have the strongest positive linear relationship, whereas eutrophication showed weak correlations with the other indicators (namely greenhouse gas emissions, cumulative energy demand and minimum selling price). Process parameters (especially biomass productivity and lipid content) were the main source of variation, whereas uncertainties linked to the characterization methods and economic parameters had limited effect on the results. Copyright © 2018 Elsevier B.V. All rights reserved.

  17. Wood-based bioenergy value chain in mountain urban districts: An integrated environmental accounting framework

    International Nuclear Information System (INIS)

    Nikodinoska, Natasha; Buonocore, Elvira; Paletto, Alessandro; Franzese, Pier Paolo

    2017-01-01

    Highlights: • The Sarentino bioenergy value chain (North Italy) was investigated. • A multi-method environmental accounting framework was implemented. • Environmental costs and impacts of a forest bioenergy chain were assessed. • Indicators show a good environmental performance and sustainability. • Linking wood industry and energy production could lower the environmental burden. - Abstract: Using wood biomass for bioenergy production in mountain urban settlements can represent a win–win strategy when it combines a continuous energy provision to households with a sustainable management of local forests, also boosting rural development and stakeholders’ cooperation. In this study, we implemented a multi-method environmental accounting framework aimed at investigating environmental costs and impacts of a bioenergy value chain located in Sarentino Valley (North Italy). This assessment framework encompasses material, energy, and emergy demands as well as main emissions generated at each step of the chain: (1) forestry, (2) logistics, and (3) conversion. The resulting global to local ratios of abiotic material calculated for forestry, logistics, and conversion subsystems show that the global (direct and indirect) consumption of abiotic matter was respectively 3.6, 3.2, and 7.6 times higher than the direct material demand. The Energy Return on Energy Investment (EROI) of wood biomass and wood chips production (37.1 and 22.4) shows a high energy performance of these processes, while the EROI of heat generation (11.35) reflects a higher support of human-driven inputs. The emergy renewable fraction, ranging from 77% to 37% across the value chain, shows a high use of local renewable resources in the bioenergy value chain. The total CO_2 emissions of the bioenergy value chain (4088 t CO_2 yr"−"1) represent only 7.1% of the CO_2 sequestration potential of the Sarentino Valley forest ecosystem, highlighting the capability of the local forests to offset the CO_2

  18. Nonlinear Co-Integration Between Unemployment and Economic Growth in South Africa

    Directory of Open Access Journals (Sweden)

    Andrew Phiri

    2014-12-01

    Full Text Available In this paper, a momentum threshold autoregressive (MTAR model is used to evaluate nonlinear equilibrium reversion between unemployment and economic growth for South African data between the periods 2000–2013. To attain this objective we estimate the first-difference and the gap model variations of Okun’s specification. For the latter model variation, we employ three de-trending methods to obtain the relevant ‘gap’ data; namely, the Hodrick-Prescott (HP filter, the Baxter-King (BK filter and the Butterworth (BW digital filter. A common finding from our empirical analysis is that Okun’s law holds concretely for South African data regardless of the model specification or the de-trending technique that is used. Moreover, our analysis proves that unemployment Granger causes economic growth in the long-run, a result which may account for the jobless-growth phenomenon experienced by South Africa over the last decade or so.

  19. Audiovisual integration in hemianopia: A neurocomputational account based on cortico-collicular interaction.

    Science.gov (United States)

    Magosso, Elisa; Bertini, Caterina; Cuppini, Cristiano; Ursino, Mauro

    2016-10-01

    Hemianopic patients retain some abilities to integrate audiovisual stimuli in the blind hemifield, showing both modulation of visual perception by auditory stimuli and modulation of auditory perception by visual stimuli. Indeed, conscious detection of a visual target in the blind hemifield can be improved by a spatially coincident auditory stimulus (auditory enhancement of visual detection), while a visual stimulus in the blind hemifield can improve localization of a spatially coincident auditory stimulus (visual enhancement of auditory localization). To gain more insight into the neural mechanisms underlying these two perceptual phenomena, we propose a neural network model including areas of neurons representing the retina, primary visual cortex (V1), extrastriate visual cortex, auditory cortex and the Superior Colliculus (SC). The visual and auditory modalities in the network interact via both direct cortical-cortical connections and subcortical-cortical connections involving the SC; the latter, in particular, integrates visual and auditory information and projects back to the cortices. Hemianopic patients were simulated by unilaterally lesioning V1, and preserving spared islands of V1 tissue within the lesion, to analyze the role of residual V1 neurons in mediating audiovisual integration. The network is able to reproduce the audiovisual phenomena in hemianopic patients, linking perceptions to neural activations, and disentangles the individual contribution of specific neural circuits and areas via sensitivity analyses. The study suggests i) a common key role of SC-cortical connections in mediating the two audiovisual phenomena; ii) a different role of visual cortices in the two phenomena: auditory enhancement of conscious visual detection being conditional on surviving V1 islands, while visual enhancement of auditory localization persisting even after complete V1 damage. The present study may contribute to advance understanding of the audiovisual dialogue

  20. PLACING ACCOUNTING AMONG SCIENCES

    Directory of Open Access Journals (Sweden)

    Mihai Deju

    2013-12-01

    Full Text Available Framing accounting as a science has been carried out in close connection with the development of knowledge in this field and with the meaning given to this concept of “science”. Recognizing accounting as scientific field by specialists is due to the fact that it features a combination of accounting theory and methods for the development and application of these theories. Accounting is a scientific discipline in the social sciences because: it is a creation of the human being in response to practical needs; it reflects phenomena, activities and social facts; it addresses various groups of users (managers, bankers, shareholders, employees, tax bodies, etc. which are an integral part of society; it offers information necessary to decision-making, most of the times with impact on the behaviour of individuals; it is influenced by the economic, social, legal and political environment, that is by social phenomena.

  1. The concept of an integrated quality record nuclear material accountancy system

    International Nuclear Information System (INIS)

    Von Wachtendonk, H.J.

    1987-01-01

    RBU had already started in 1976 with the computerisation of its nuclear material accountancy system. It used the hardware and the software which were at hand at that time. The development of the software needed about 3 years, and so, the system, was fully introduced in 1979 and has been used since then with only minor changes. But with the time, the overwhelming progress in computer and software technology has overcome the existing system. Upgrading the old system would need a lot of effort, so RBU decided to modernize its system fundamentally. In the time between RBU has developed a quality record and documentation system for the purposes of quality assurance and quality control. This system shall be enlarged, so that it can overtake the tasks of NMA, too. The quality record system contains already nearly 80 % of all NMA-relevant data. The presented paper will describe the main changes between the present and the future system

  2. Towards a Single Market: A 21st Century Vision for Asia Pacific Economic Integration

    Directory of Open Access Journals (Sweden)

    Andrew Elek

    2010-06-01

    Full Text Available APEC leaders can take pride in progress towards free and open trade. There will always be more to do to integrate Asia Pacific economies. 2010 is the time to look beyond border barriers to trade and adopt a new post-Bogor vision of a single market. Traditional border barriers to trade in some sensitive products remain costly, but affect only a rapidly shrinking part of international commerce. Today, it is more efficient to concentrate on problems of communications and logistics, combined with the lack of efficiency, transparency and sometimes arbitrary implementation of economic policies in different economies. The effective constraint on collective action to deal with these problems is not political will. It is limited capacity to design and implement the necessary policy reform. Creating the necessary capacity needs a unifying vision to deal all obstacles to genuine economic integration, that is, to build a single market. In doing so, Asia Pacific governments can learn from the European Union experience. But they need to promote ever-deeper economic integration without relying on a supra-national authority. Like free and open trade, a single market is a vision which can only be approached, rather than reached by any deadline-it is a point of reference for the many things that need to be done to integrate Asia Pacific economies in a meaningful way. Asia Pacific governments should be encouraged to set their own medium-term targets for progress towards well-defined ingredients of a single market. Strict selection criteria should be used to identify options for cooperation which build on what APEC is already doing and which are in line with the priorities of most member economies. An ambitious program to enhance the efficiency of supply chains could set a successful example and generate the confidence to do more.

  3. The extraction and integration framework: a two-process account of statistical learning.

    Science.gov (United States)

    Thiessen, Erik D; Kronstein, Alexandra T; Hufnagle, Daniel G

    2013-07-01

    The term statistical learning in infancy research originally referred to sensitivity to transitional probabilities. Subsequent research has demonstrated that statistical learning contributes to infant development in a wide array of domains. The range of statistical learning phenomena necessitates a broader view of the processes underlying statistical learning. Learners are sensitive to a much wider range of statistical information than the conditional relations indexed by transitional probabilities, including distributional and cue-based statistics. We propose a novel framework that unifies learning about all of these kinds of statistical structure. From our perspective, learning about conditional relations outputs discrete representations (such as words). Integration across these discrete representations yields sensitivity to cues and distributional information. To achieve sensitivity to all of these kinds of statistical structure, our framework combines processes that extract segments of the input with processes that compare across these extracted items. In this framework, the items extracted from the input serve as exemplars in long-term memory. The similarity structure of those exemplars in long-term memory leads to the discovery of cues and categorical structure, which guides subsequent extraction. The extraction and integration framework provides a way to explain sensitivity to both conditional statistical structure (such as transitional probabilities) and distributional statistical structure (such as item frequency and variability), and also a framework for thinking about how these different aspects of statistical learning influence each other. 2013 APA, all rights reserved

  4. Economism

    Directory of Open Access Journals (Sweden)

    P. Simons

    2010-07-01

    Full Text Available Modern society is characterised not only by a fascination with scientific technology as a means of solving all problems, especially those that stand in the way of material progress (technicism, but also by an obsessive interest in everything that has to do with money (economism or mammonism. The article discusses the relationship between technicism and economism, on the basis of their relationship to utilitarian thinking: the quest for the greatest happiness for the greatest number of people. Recent major studies of neo-liberalism (seen as an intensification of utilitarianism by Laval and Dardot are used as reference to the development of utilitarianism. It is suggested that the western view of the world, as expressed in economism and technicism, with a utilitarian ethics, features three absolutisations: those of theoretical thinking, technology and economics. In a second part, the article draws on the framework of reformational philosophy to suggest an approach that, in principle, is not marred by such absolutisations.

  5. A Nonlinear Transmission Line Model of the Cochlea With Temporal Integration Accounts for Duration Effects in Threshold Fine Structure

    DEFF Research Database (Denmark)

    Verhey, Jesko L.; Mauermann, Manfred; Epp, Bastian

    2017-01-01

    For normal-hearing listeners, auditory pure-tone thresholds in quiet often show quasi periodic fluctuations when measured with a high frequency resolution, referred to as threshold fine structure. Threshold fine structure is dependent on the stimulus duration, with smaller fluctuations for short...... than for long signals. The present study demonstrates how this effect can be captured by a nonlinear and active model of the cochlear in combination with a temporal integration stage. Since this cochlear model also accounts for fine structure and connected level dependent effects, it is superior...

  6. Designing medical technology for resilience: integrating health economics and human factors approaches.

    Science.gov (United States)

    Borsci, Simone; Uchegbu, Ijeoma; Buckle, Peter; Ni, Zhifang; Walne, Simon; Hanna, George B

    2018-01-01

    The slow adoption of innovation into healthcare calls into question the manner of evidence generation for medical technology. This paper identifies potential reasons for this including a lack of attention to human factors, poor evaluation of economic benefits, lack of understanding of the existing healthcare system and a failure to recognise the need to generate resilient products. Areas covered: Recognising a cross-disciplinary need to enhance evidence generation early in a technology's life cycle, the present paper proposes a new approach that integrates human factors and health economic evaluation as part of a wider systems approach to the design of technology. This approach (Human and Economic Resilience Design for Medical Technology or HERD MedTech) supports early stages of product development and is based on the recent experiences of the National Institute for Health Research London Diagnostic Evidence Co-operative in the UK. Expert commentary: HERD MedTech i) proposes a shift from design for usability to design for resilience, ii) aspires to reduce the need for service adaptation to technological constraints iii) ensures value of innovation at the time of product development, and iv) aims to stimulate discussion around the integration of pre- and post-market methods of assessment of medical technology.

  7. Processes of Integration and Fragmentation of Economic Space: The Structure of Settlement Systems

    Directory of Open Access Journals (Sweden)

    Alexander Pavlovich Goryunov

    2017-12-01

    Full Text Available This work presents a study of processes of integration and fragmentation caused by the polarization of economic space. Under integration in economic space the authors understand the formation of new and transformation of existing settlement systems, while fragmentation is the dissolution of settlement systems and their transformation into loosely connected settlement networks. The study focuses on the structure of settlement systems. Authors propose a new method for studying the structure of settlement systems, which combines the use of factor analysis, multidimensional scaling, and cluster analysis. The proposed method utilizes the maximum of available information about the social-economic status of settlements to reveal regularities in their spatial organization. The authors test the proposed method on 35 large cities of the Central and Volga federal districts of Russia, which comprise the spatial surroundings of Moscow. The authors find four groups of cities forming the core of the settlement system centered around Moscow, a group of four cities forming a buffer zone around that system, as well as four cities in the studied sample which do not participate in the settlement system

  8. Decision making from economic and signal detection perspectives: development of an integrated framework

    Science.gov (United States)

    Lynn, Spencer K.; Wormwood, Jolie B.; Barrett, Lisa F.; Quigley, Karen S.

    2015-01-01

    Behavior is comprised of decisions made from moment to moment (i.e., to respond one way or another). Often, the decision maker cannot be certain of the value to be accrued from the decision (i.e., the outcome value). Decisions made under outcome value uncertainty form the basis of the economic framework of decision making. Behavior is also based on perception—perception of the external physical world and of the internal bodily milieu, which both provide cues that guide decision making. These perceptual signals are also often uncertain: another person's scowling facial expression may indicate threat or intense concentration, alternatives that require different responses from the perceiver. Decisions made under perceptual uncertainty form the basis of the signals framework of decision making. Traditional behavioral economic approaches to decision making focus on the uncertainty that comes from variability in possible outcome values, and typically ignore the influence of perceptual uncertainty. Conversely, traditional signal detection approaches to decision making focus on the uncertainty that arises from variability in perceptual signals and typically ignore the influence of outcome value uncertainty. Here, we compare and contrast the economic and signals frameworks that guide research in decision making, with the aim of promoting their integration. We show that an integrated framework can expand our ability to understand a wider variety of decision-making behaviors, in particular the complexly determined real-world decisions we all make every day. PMID:26217275

  9. Accounting for parameter uncertainty in the definition of parametric distributions used to describe individual patient variation in health economic models

    NARCIS (Netherlands)

    Degeling, Koen; Ijzerman, Maarten J.; Koopman, Miriam; Koffijberg, Hendrik

    2017-01-01

    Background: Parametric distributions based on individual patient data can be used to represent both stochastic and parameter uncertainty. Although general guidance is available on how parameter uncertainty should be accounted for in probabilistic sensitivity analysis, there is no comprehensive

  10. Accounting for parameter uncertainty in the definition of parametric distributions used to describe individual patient variation in health economic models

    NARCIS (Netherlands)

    Degeling, Koen; IJzerman, Maarten J; Koopman, Miriam; Koffijberg, Hendrik

    2017-01-01

    Background Parametric distributions based on individual patient data can be used to represent both stochastic and parameter uncertainty. Although general guidance is available on how parameter uncertainty should be accounted for in probabilistic sensitivity analysis, there is no comprehensive

  11. adjustment policies and current account behaviour: empirical ...

    African Journals Online (AJOL)

    DJFLEX

    2009-10-15

    Oct 15, 2009 ... test, co-integration test and the variance decomposition and impulse response function. The variance ... economic performance and the external account. In the ... net impacts of the financial deepening and monetary credibility on .... profitability. In terms of .... cadgdp = the ratio of current account to GDP.

  12. Integrating socio-economic and infrastructural dimension to reveal hazard vulnerability of coastal districts

    Science.gov (United States)

    Mazumdar, Jublee; Paul, Saikat

    2015-04-01

    Losses of life and property due to natural hazards have intensified in the past decade, motivating an alteration of disaster management away from simple post event resettlement and rehabilitation. The degree of exposure to hazard for a homogeneous population is not entirely reliant upon nearness to the source of hazard event. Socio-economic factors and infrastructural capability play an important role in determining the vulnerability of a place. This study investigates the vulnerability of eastern coastal states of India from tropical cyclones. The record of past hundred years shows that the physical vulnerability of eastern coastal states is four times as compared to the western coastal states in terms of frequency and intensity of tropical cyclones. Nevertheless, these physical factors played an imperative role in determining the vulnerability of eastern coast. However, the socio-economic and infrastructural factors influence the risk of exposure exponentially. Inclusion of these indicators would provide better insight regarding the preparedness and resilience of settlements to hazard events. In this regard, the present study is an effort to develop an Integrated Vulnerability Model (IVM) based on socio-economic and infrastructural factors for the districts of eastern coastal states of India. A method is proposed for quantifying the socio-economic and infrastructural vulnerability to tropical cyclone in these districts. The variables included in the study are extracted from Census of India, 2011 at district level administrative unit. In the analysis, a large number of variables are reduced to a smaller number of factors by using principal component analysis that represents the socio-economic and infrastructure vulnerability to tropical cyclone. Subsequently, the factor scores in socio-economic Vulnerability Index (SeVI) and Infrastructure Vulnerability Index (InVI) are standardized from 0 to 1, indicating the range from low to high vulnerability. The factor

  13. A CAUSAL RELATIONSHIP BETWEEN OIL PRICES CURRENT ACCOUNT DEFICIT, AND ECONOMIC GROWTH: AN EMPIRICAL ANALYSIS FROM FRAGILE FIVE COUNTRIES

    Directory of Open Access Journals (Sweden)

    Yuksel BAYRAKTAR

    2016-09-01

    Full Text Available The main objective of this study is to determine the impact of oil prices in the Fragile-Five countries (Brazil, Indonesia, South Africa, India, and Turkey on current account deficit and growth. In this study, the method of panel data analysis was used and the period of 1980-2014 was examined. The Levin, Lin, & Chu panel; Im, Pesaran, and Shin W-stat; ADF-Fisher Chi-square; and PP-Fisher Chi-square unit root tests were used to determine the stability of data before panel data analysis. The results of the study can be expressed as follows. i There was a statistically meaningful relationship in oil prices with both GDP and the current account deficit. While there was a positive correlation between oil prices and GDP, there was a negative relationship between oil prices and current account deficit. ii No long-term relationship was found between GDP and oil prices; there was a long-term relationship between current account deficit and oil prices as determined by the cointegration tests. iii Causality test also showed the presence of a bidirectional relationship between GDP and oil prices.  Causality between oil prices and the current account deficit was one-way from the variable of oil price to the variable of current account deficit.

  14. Working memory as internal attention: toward an integrative account of internal and external selection processes.

    Science.gov (United States)

    Kiyonaga, Anastasia; Egner, Tobias

    2013-04-01

    Working memory (WM) and attention have been studied as separate cognitive constructs, although it has long been acknowledged that attention plays an important role in controlling the activation, maintenance, and manipulation of representations in WM. WM has, conversely, been thought of as a means of maintaining representations to voluntarily guide perceptual selective attention. It has more recently been observed, however, that the contents of WM can capture visual attention, even when such internally maintained representations are irrelevant, and often disruptive, to the immediate external task. Thus, the precise relationship between WM and attention remains unclear, but it appears that they may bidirectionally impact one another, whether or not internal representations are consistent with the external perceptual goals. This reciprocal relationship seems, further, to be constrained by limited cognitive resources to handle demands in either maintenance or selection. We propose here that the close relationship between WM and attention may be best described as a give-and-take interdependence between attention directed toward either actively maintained internal representations (traditionally considered WM) or external perceptual stimuli (traditionally considered selective attention), underpinned by their shared reliance on a common cognitive resource. Put simply, we argue that WM and attention should no longer be considered as separate systems or concepts, but as competing and influencing one another because they rely on the same limited resource. This framework can offer an explanation for the capture of visual attention by irrelevant WM contents, as well as a straightforward account of the underspecified relationship between WM and attention.

  15. Working Memory as Internal Attention: Toward an Integrative Account of Internal and External Selection Processes

    Science.gov (United States)

    Kiyonaga, Anastasia; Egner, Tobias

    2012-01-01

    Working memory (WM) and attention have been studied as separate cognitive constructs, although it has long been acknowledged that attention plays an important role in controlling the activation, maintenance, and manipulation of representations in WM. WM has, conversely, been thought of as a means of maintaining representations to voluntarily guide perceptual selective attention. It has more recently been observed, however, that the contents of WM can capture visual attention, even when such internally maintained representations are irrelevant, and often disruptive, to the immediate external task. Thus the precise relationship between WM and attention remains unclear, but it appears that they may bi-directionally impact one another, whether or not internal representations are consistent with external perceptual goals. This reciprocal relationship seems, further, to be constrained by limited cognitive resources to handle demands in either maintenance or selection. We propose here that the close relationship between WM and attention may be best described as a give-and-take interdependence between attention directed toward actively maintained internal representations (traditionally considered WM) versus external perceptual stimuli (traditionally considered selective attention), underpinned by their shared reliance on a common cognitive resource. Put simply, we argue that WM and attention should no longer be considered as separate systems or concepts, but as competing and impacting one another because they rely on the same limited resource. This framework can offer an explanation for the capture of visual attention by irrelevant WM contents, as well as a straightforward account of the underspecified relationship between WM and attention. PMID:23233157

  16. Technical and economic analysis of integrating low-medium temperature solar energy into power plant

    International Nuclear Information System (INIS)

    Wang, Fu; Li, Hailong; Zhao, Jun; Deng, Shuai; Yan, Jinyue

    2016-01-01

    Highlights: • Seven configurations were studied regarding the integration of solar thermal energy. • Economic analysis was conducted on new built plants and retrofitted power plants. • Using solar thermal energy to preheat high pressure feedwater shows the best performance. - Abstract: In order to mitigate CO_2 emission and improve the efficiency of the utilization of solar thermal energy (STE), solar thermal energy is proposed to be integrated into a power plant. In this paper, seven configurations were studied regarding the integration of STE. A 300 MWe subcritical coal-fired plant was selected as the reference, chemical absorption using monoethanolamine solvent was employed for CO_2 ​capture, and parabolic trough collectors and evacuated tube collectors were used for STE collection. Both technical analysis and economic evaluation were conducted. Results show that integrating solar energy with post-combustion CO_2​ capture can effectively increase power generation and reduce the electrical efficiency penalty caused by CO_2 capture. Among the different configurations, Config-2 and Config-6, which use medium temperature STE to replace high pressure feedwater without and with CO_2 capture, show the highest net incremental solar efficiency. When building new plants, integrating solar energy can effectively reduce the levelized cost of electricity (LCOE). The lowest LCOE, 99.28 USD/MWh, results from Config-6, with a parabolic trough collector price of 185 USD/m"2. When retrofitting existing power plants, Config-6 also shows the highest net present value (NPV), while Config-2 has the shortest payback time at a carbon tax of 50 USD/ton CO_2. In addition, both LCOE and NPV/payback time are clearly affected by the relative solar load fraction, the price of solar thermal collectors and the carbon tax. Comparatively, the carbon tax can affect the configurations with CO_2 capture more clearly than those without CO_2 capture.

  17. Exploring futures from an energy perspective. A natural capital accounting model study into the long-term economic development potential of the Netherlands

    International Nuclear Information System (INIS)

    Noorman, K.J.

    1995-01-01

    The need to quantify economic activity in physical flows has been stressed several times elsewhere. To relate economic development with 'physical reality', in this thesis Resource Accounting (or Natural Capital Accounting) has been adopted as a method. This physical perspective on sustainable development has been made operational by designing an ECCO (Enhancement of Capital Creation Options) model for the Netherlands using energy as a physical numeraire. The purpose of the model is to investigate the long-term physical aspects of contemporary and future (economic or political) strategies to move the economy towards a more sustainable state and to explore the dynamics of such a process. Chapter 2 deals with the physical nature of economic processes and the fundamental role of thermodynamics in an economic system. Chapter 3 discusses the application of the ECCO paradigm within the context of Natural Capital Accounting methodology. Furthermore, the main structure of an ECCO model is presented. Chapter 4 elaborates on the Dutch model. Historical trends in direct energy use and the methodology of I-O analysis as well as the results of I-O analysis are presented in chapter 5. A method has been developed to estimate the primary energy captured in capital stocks in the diverse ECCO sectors. This method as well as the results, derived from applying this method, are presented in chapter 6. In chapter 7 the application of ECCO as a tool for assessing long term physical consequences of different development strategies is discussed. With respect to reducing the throughput of matter and energy, this study concentrates on energy conservation to reduce the demand for primary energy and the transition to a more sustainable energy supply sector by introducing renewable energy sources. figs., tabs., appendices, refs

  18. Multi-farm economic analysis of perennial energy crops in Central Greece, taking into account the CAP reform

    International Nuclear Information System (INIS)

    Lychnaras, Vassilis; Schneider, Uwe A.

    2011-01-01

    This study analyses farm level economic impacts of biomass production from perennial crops including Arundo donax L. (arundo), Miscanthus x giganteus (miscanthus), Panicum virgatum L. (switchgrass) and Cynara cardunculus L. (cardoon). Regional biomass supply curves are estimated with a dynamic, multi-farm, mathematical programming model. Micro-economic data for the model are generated from farm surveys covering 52 farms containing a total of 400 parcels, in Central Greece. The study also examines the potential effects of the Common Agricultural Policy reform in 2003 on regional biomass supply. Simulations show that the policy reform toward decoupled subsidies lowers the cost of biomass between 15 and 25 euro per tonne. Switchgrass appears to be the most attractive option, followed by cardoon and miscanthus. Due to high specific machinery cost, arundo is never preferred. Relative to the agricultural policy setting of Agenda 2000, the biomass potential increases more for farms of small economic size and farms with a higher share of cotton. (author)

  19. Multi-farm economic analysis of perennial energy crops in Central Greece, taking into account the CAP reform

    Energy Technology Data Exchange (ETDEWEB)

    Lychnaras, Vassilis [Centre for Planning and Economic Research, 11, Amerikis str., 106 72 Athens (Greece); Schneider, Uwe A. [Research Unit Sustainability and Global Change, University of Hamburg, KlimaCampus Hamburg, Bundesstrasse 55, D-20146 Hamburg (Germany)

    2011-01-15

    This study analyses farm level economic impacts of biomass production from perennial crops including Arundo donax L. (arundo), Miscanthus x giganteus (miscanthus), Panicum virgatum L. (switchgrass) and Cynara cardunculus L. (cardoon). Regional biomass supply curves are estimated with a dynamic, multi-farm, mathematical programming model. Micro-economic data for the model are generated from farm surveys covering 52 farms containing a total of 400 parcels, in Central Greece. The study also examines the potential effects of the Common Agricultural Policy reform in 2003 on regional biomass supply. Simulations show that the policy reform toward decoupled subsidies lowers the cost of biomass between 15 and 25 euro per tonne. Switchgrass appears to be the most attractive option, followed by cardoon and miscanthus. Due to high specific machinery cost, arundo is never preferred. Relative to the agricultural policy setting of Agenda 2000, the biomass potential increases more for farms of small economic size and farms with a higher share of cotton. (author)

  20. Environmental Accounts of the Netherlands 2009

    International Nuclear Information System (INIS)

    2010-11-01

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

  1. Level of damages and economical threshold, decisive aspects in the integrated management of plagues.

    Directory of Open Access Journals (Sweden)

    Rafael Meneses

    2011-03-01

    Full Text Available The establishment and application of economical levels demand a procedure to find with precision the insects population in a given moment. In the integrated management of plagues is not allowed the idea that any insect which is feeding from a part of plants requires a control action, that is why it is very important to determine the real effect that this insect population causes to the cultivation. Any decrease in the crop, constitutes a real waste of time; but when the economical level is defined, it is included an additional factor which is the measure cost of the plagues control. The determination of damages of levels is very important for economists, farming experts and specialists; while for producers is very significant its implementation with the objective to count with a sustainable and beneficial agriculture.

  2. Developing integrated performance assessment and forecasting the level of financial and economic enterprise stability

    Directory of Open Access Journals (Sweden)

    Khudyakova T.A.

    2017-01-01

    Full Text Available The article deals with the problem of assessing and forecasting the level of financial and economic enterprise stability through the integrated indicators development. Currently, many enterprises operate under variable external environment, which imposes a strict requirement to consider this uncertainty. For the evaluation, analysis and prediction of the sustainability of the enterprise in the conditions of crisis we believe it possible and necessary to use the apparatus of probability theory and mathematical statistics. This problem solution will improve quantitative assessing the financial and economic stability level, forecasting possible scenarios of the enterprise development and, therefore, based on the proactive management principles and adaptation processes will greatly increase their effective functioning, as well as reduce bankruptcy probability.

  3. Decision Support For Digester Algae Integration For Improved Environmental And Economic Sustainability

    Energy Technology Data Exchange (ETDEWEB)

    2017-06-28

    The Idaho National Laboratory (INL) has teamed with University of Idaho and Boise State University to make the use of ADs more attractive by implementing a two-stage AD and coupling additional processes to the system. The addition of a polyhydroxyalkanoate (PHA) reactor, algae cultivation system, and a biomass treatment system such as fast-pyrolysis or hydrothermal liquefaction (HTL) would further sequester carbon and nutrients, as well as add valuable products that can be sold or used on-site to mitigate costs. The Decision-support for Digester-Algae IntegRation for Improved Environmental and Economic Sustainability (DAIRIEES) technoeconomic model will play a key role in evaluating the effectiveness and viability of this system to achieve economic and environmental sustainability by the dairy industry.

  4. Integrated furfural and first generation bioethanol production: process simulation and techno-economic analysis

    Directory of Open Access Journals (Sweden)

    J. F. L. Silva

    Full Text Available Abstract Furfural is a base chemical with a wide range of applications and with a great opportunity for market growth in the near term. Derived from biomass, its production may be incorporated to the Brazilian chemical industry using sugarcane bagasse as feedstock. In this context, the integration of a furfural plant to a first generation bioethanol facility, within the biorefinery concept, was simulated considering different scenarios compared to an autonomous bioethanol distillery. The economic analysis of the different scenarios showed that the revenues from furfural commercialization increase the internal rate of return of the project for maximum furfural production (22.0% in comparison to a conventional ethanol distillery (13.5%, despite the decrease in electricity output. Moreover, the economic analysis of the results pointed out the possibility of lowering furfural prices to levels that could lead to its use as a precursor for biofuels.

  5. The integral indicator of socio-economic assessment in regard to resource-oriented territories development in Russia

    Science.gov (United States)

    Chuvashova, M. N.; Avramchikova, N. T.; Zelenkov, P. V.; Petrosyan, M. O.

    2016-04-01

    Economic peculiarity of Russian resource-oriented territories are based on a focal type of industrial complex, differentiation of economies within a principle of mining and processing of natural resources. To improve the economic condition and integrate into the world innovative process is essential to solve the problem of eliminating the prevalence of resourse focus in the industrial economic structure that could ensure the overcoming of the existing spa- cial dissociation and market mechanisms development in innovative promotion. The monitoring system, involving the integral indicator of socioeconomic and territorial potential assessment, has suggested by the authors. The integral indicator could guarantee the objective evaluation of economic condition within a territory that is vital for the governmental authorities to design strategies providing the economic development of administrative territories.

  6. Brief account of the effect of overcooling accidents on the integrity of PWR pressure vessels

    International Nuclear Information System (INIS)

    Cheverton, R.D.

    1982-01-01

    The occurrence in recent years of several (PWR) accident initiating events that could lead to severe thermal shock to the reactor pressure vessel, and the growing awareness that copper and nickel in the vessel material significantly enhance radiation damage in the vessel, have resulted in a reevaluation of pressure-vessel integrity during postulated overcooling accidents. Analyses indicate that the accidents of concern are those involving both thermal shock and pressure loadings, and that an accident similar to that at Rancho Seco in 1978 could, under some circumstances and at a time late in the normal life of the vessel, result in propagation of preexistent flaws in the vessel wall to the extent that they might completely penetrate the wall. More severe accidents have been postulated that would result in even shorter permissible lifetimes. However, the state-of-the-art fracture-mechanics analysis may contain excessive conservatism, and this possibility is being investigated. Furthermore, there are several remedial measures, such as fuel shuffling, to reduce the damage rate, and vessel annealing, to restore favorable material properties, that may be practical and used if necessary. 5 figures

  7. Advancing mission in the marketplace. Integrated strategic planning and budgeting helps a system remain accountable.

    Science.gov (United States)

    Smessaert, A H

    1992-10-01

    In the late 1980s Holy Cross Health System (HCHS), South Bend, IN, began to implement a revised strategic planning and budgeting process to effectively link the system's mission with its day-to-day operations. Leaders wanted a process that would help system employees internalize and act on the four major elements articulated in the HCHS mission statement: fidelity, excellence, empowerment, and stewardship. Representatives from mission, strategic planning, and finance from the corporate office and subsidiaries examined planning and budgeting methods. From the beginning, HCHS leaders decided that the process should be implemented gradually, with each step focusing on refining methodology and improving mission integration. As the process evolved. HCHS developed a sequence in which planning preceded budgeting. The system also developed a variety of educational and collaborative initiatives to help system employees adapt to the organization's change of direction. One critical aspect of HCHS's ongoing education is an ethical reflection process that helps participants balance ethical considerations by viewing an issue from three perspectives: social vision, multiple responsibility, and self-interest.

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

    International Nuclear Information System (INIS)

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

    1991-01-01

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

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

    International Nuclear Information System (INIS)

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

    1991-01-01

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

  10. Еxpenses in construction: identification of economic substance, legal regulation of accounting and reflection in reports

    Directory of Open Access Journals (Sweden)

    О.V. Pavelko

    2016-12-01

    Full Text Available The need for an effective system of expenses accounting in construction is a result of a demand of owners, investors, the State Statistics Service of Ukraine, the State Fiscal Service of Ukraine to provide objective information that appears in the form of reporting (financial, statistical, tax. Discrepancies between the provisions of various legal documents, which govern accounting expenses in construction, create difficulties for practicing accountants and academics in terms of understanding the nature of expenses, differences of the term «costs», classifications of expenses, identify the nature of construction and building services . In order to achieve this goal among general and special methods of knowledge in the study the methods of induction, deduction, analogy, comparison, analysis, synthesis, and the method of systematic approach and method of grouping data are used. The graphical method is used for visual presentation of the results of the study. The essence of the concepts of «expenses», «costs» is developed; the importance of the expenses during the formation of accounting information is investigated. The issues concerning the use of these concepts in various legal documents are analyzed, the possible solutions are discussed. The necessity of coordination of the documents studied at the article that define the construction expenses accounting and statistical reporting forms of construction companies is proved.

  11. Integrated continuous bioprocessing: Economic, operational, and environmental feasibility for clinical and commercial antibody manufacture

    Science.gov (United States)

    Pollock, James; Coffman, Jon; Ho, Sa V.

    2017-01-01

    This paper presents a systems approach to evaluating the potential of integrated continuous bioprocessing for monoclonal antibody (mAb) manufacture across a product's lifecycle from preclinical to commercial manufacture. The economic, operational, and environmental feasibility of alternative continuous manufacturing strategies were evaluated holistically using a prototype UCL decisional tool that integrated process economics, discrete‐event simulation, environmental impact analysis, operational risk analysis, and multiattribute decision‐making. The case study focused on comparing whole bioprocesses that used either batch, continuous or a hybrid combination of batch and continuous technologies for cell culture, capture chromatography, and polishing chromatography steps. The cost of goods per gram (COG/g), E‐factor, and operational risk scores of each strategy were established across a matrix of scenarios with differing combinations of clinical development phase and company portfolio size. The tool outputs predict that the optimal strategy for early phase production and small/medium‐sized companies is the integrated continuous strategy (alternating tangential flow filtration (ATF) perfusion, continuous capture, continuous polishing). However, the top ranking strategy changes for commercial production and companies with large portfolios to the hybrid strategy with fed‐batch culture, continuous capture and batch polishing from a COG/g perspective. The multiattribute decision‐making analysis highlighted that if the operational feasibility was considered more important than the economic benefits, the hybrid strategy would be preferred for all company scales. Further considerations outside the scope of this work include the process development costs required to adopt continuous processing. © 2017 The Authors Biotechnology Progress published by Wiley Periodicals, Inc. on behalf of American Institute of Chemical Engineers Biotechnol. Prog., 33:854–866, 2017

  12. Integrated gasification gas combined cycle plant with membrane reactors: Technological and economical analysis

    International Nuclear Information System (INIS)

    Amelio, Mario; Morrone, Pietropaolo; Gallucci, Fausto; Basile, Angelo

    2007-01-01

    In the present work, the capture and storage of carbon dioxide from the fossil fuel power plant have been considered. The main objective was to analyze the thermodynamic performances and the technological aspects of two integrated gasification gas combined cycle plants (IGCC), as well as to give a forecast of the investment costs for the plants and the resulting energy consumptions. The first plant considered is an IGCC* plant (integrated gasification gas combined cycle plant with traditional shift reactors) characterized by the traditional water gas shift reactors and a CO 2 physical adsorption system followed by the power section. The second one is an IGCC M plant (integrated gasification gas combined cycle plant with membrane reactor) where the coal thermal input is the same as the first one, but the traditional shift reactors and the physical adsorption unit are replaced by catalytic palladium membrane reactors (CMR). In the present work, a mono-dimensional computational model of the membrane reactor was proposed to simulate and evaluate the capability of the IGCC M plant to capture carbon dioxide. The energetic performances, efficiency and net power of the IGCC* and IGCC M plants were, thus, compared, assuming as standard a traditional IGCC plant without carbon dioxide capture. The economical aspects of the three plants were compared through an economical analysis. Since the IGCC* and IGCC M plants have additional costs related to the capture and disposal of the carbon dioxide, a Carbon Tax (adopted in some countries like Sweden) proportional to the number of kilograms of carbon dioxide released in the environment was assumed. According to the economical analysis, the IGCC M plant proved to be more convenient than the IGCC* one

  13. Integrated continuous bioprocessing: Economic, operational, and environmental feasibility for clinical and commercial antibody manufacture.

    Science.gov (United States)

    Pollock, James; Coffman, Jon; Ho, Sa V; Farid, Suzanne S

    2017-07-01

    This paper presents a systems approach to evaluating the potential of integrated continuous bioprocessing for monoclonal antibody (mAb) manufacture across a product's lifecycle from preclinical to commercial manufacture. The economic, operational, and environmental feasibility of alternative continuous manufacturing strategies were evaluated holistically using a prototype UCL decisional tool that integrated process economics, discrete-event simulation, environmental impact analysis, operational risk analysis, and multiattribute decision-making. The case study focused on comparing whole bioprocesses that used either batch, continuous or a hybrid combination of batch and continuous technologies for cell culture, capture chromatography, and polishing chromatography steps. The cost of goods per gram (COG/g), E-factor, and operational risk scores of each strategy were established across a matrix of scenarios with differing combinations of clinical development phase and company portfolio size. The tool outputs predict that the optimal strategy for early phase production and small/medium-sized companies is the integrated continuous strategy (alternating tangential flow filtration (ATF) perfusion, continuous capture, continuous polishing). However, the top ranking strategy changes for commercial production and companies with large portfolios to the hybrid strategy with fed-batch culture, continuous capture and batch polishing from a COG/g perspective. The multiattribute decision-making analysis highlighted that if the operational feasibility was considered more important than the economic benefits, the hybrid strategy would be preferred for all company scales. Further considerations outside the scope of this work include the process development costs required to adopt continuous processing. © 2017 The Authors Biotechnology Progress published by Wiley Periodicals, Inc. on behalf of American Institute of Chemical Engineers Biotechnol. Prog., 33:854-866, 2017. © 2017 The

  14. Watershed and Economic Data InterOperability (WEDO): Facilitating Discovery, Evaluation and Integration through the Sharing of Watershed Modeling Data

    Science.gov (United States)

    Watershed and Economic Data InterOperability (WEDO) is a system of information technologies designed to publish watershed modeling studies for reuse. WEDO facilitates three aspects of interoperability: discovery, evaluation and integration of data. This increased level of interop...

  15. Conspiracy theories as quasi-religious mentality: an integrated account from cognitive science, social representations theory, and frame theory.

    Science.gov (United States)

    Franks, Bradley; Bangerter, Adrian; Bauer, Martin W

    2013-01-01

    Conspiracy theories (CTs) can take many forms and vary widely in popularity, the intensity with which they are believed and their effects on individual and collective behavior. An integrated account of CTs thus needs to explain how they come to appeal to potential believers, how they spread from one person to the next via communication, and how they motivate collective action. We summarize these aspects under the labels of stick, spread, and action. We propose the quasi-religious hypothesis for CTs: drawing on cognitive science of religion, social representations theory, and frame theory. We use cognitive science of religion to describe the main features of the content of CTs that explain how they come to stick: CTs are quasi-religious representations in that their contents, forms and functions parallel those found in beliefs of institutionalized religions. However, CTs are quasi-religious in that CTs and the communities that support them, lack many of the institutional features of organized religions. We use social representations theory to explain how CTs spread as devices for making sense of sudden events that threaten existing worldviews. CTs allow laypersons to interpret such events by relating them to common sense, thereby defusing some of the anxiety that those events generate. We use frame theory to explain how some, but not all CTs mobilize collective counter-conspiratorial action by identifying a target and by proposing credible and concrete rationales for action. We specify our integrated account in 13 propositions.

  16. Sustainability as the integration of economics and ethics? Baden, Vienna/Austria

    DEFF Research Database (Denmark)

    Madsen, Erik Kloppenborg

    2000-01-01

    In this study it is argued that the corporate pursuit of sustainability calls forth attitudes in the business world which seem to integrate economic, political and moral issues. The quest for sustainability calls forth reflection and reorientation in business life concerning visions, goals, role...... in society and practices. Evidence from two cases of corporate communication seems to indicate that the "language of sustainability" implicates a certain reorientation in business life. Whether this reorientation is merely "rhetorical" rather than "real" is not discussed in this paper, but when people use...

  17. Adoption of the Objectives of the Monetary and Economic Union and European Financial Integration

    Directory of Open Access Journals (Sweden)

    MĂDĂLINA RĂDOI

    2014-05-01

    Full Text Available The European concerns, with old traditions in forming multinational financial markets, developed in the integration of the financial markets and of the European banking systems which allowed the investors from any European country to follow the orders on the best market, through the best beneficiary, benefitting from the most effective financial-banking services. This market offers sophisticated and modern financial tools, which cope with the needs of the invertors, portfolio managers, transnational companies and traders, having an impact over the balanced economic development of the European countries and unemployment reduction.

  18. Integrating socio-economical dimensions in the ICRP cost-benefit model (a theoretical approach)

    International Nuclear Information System (INIS)

    Lochard, Jacques.

    1981-09-01

    This report aims at analysing, from a methodological point of view, the main problems associated with the integration of socio-economical dimensions in the cost-benefit model recommended by the ICRP in its publication no. 26. After recalling the basic principles of cost-benefit analysis, the elements to be retained in the objective function characterizing the analysis, and the question of the social benefit definitions are discussed. The theory of social surplus with an illustration taken from the radiological protection field is presented [fr

  19. Asian Economic Integration: ASEAN+3+1 or ASEAN+1s?

    OpenAIRE

    Batra, Amita

    2006-01-01

    In this paper an attempt is made to evaluate the most efficient approach to regional economic integration in Asia. For the purpose, Asia is defined as inclusive of ASEAN, the plus three economies of China, Japan, Korea and India that is the ASEAN plus four. Given that ASEAN is an existing regional bloc in Asia, alternative approaches to the alignment of the plus four economies with ASEAN for the formation of the ASEAN+4 trade bloc have been evaluated to determine if there are efficiency costs...

  20. An economic model for energisation and its integration into the urban energy planning process

    International Nuclear Information System (INIS)

    Nissing, Christian; Blottnitz, Harro von

    2010-01-01

    It is widely recognised that access to and supply of modern energy play a key role in poverty alleviation and sustainable development. The emerging concept of energisation seems to capture this idea, and if implemented in its full complexity it should have multiple beneficial effects. To demonstrate this, an economic model is developed for an urban developmental context, drawing on the theory of urban ecosystems and illustrating energy and waste production and consumption issues with current South African data sets. This new understanding of the concept of energisation is then integrated into a local government energy planning process, by means of a checklist for energy planners, covering 18 aspects that between them affect all 7 identifiable tiers of the energy service supply network. A 6-step structured approach is proposed for integrating sustainable energisation into the first four phases of the advanced local energy planning (ALEP) tool.