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

International Nuclear Information System (INIS)

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

1990-01-01

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

The design rationale of the Integral Fast Reactor (IFR)

International Nuclear Information System (INIS)

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

1997-01-01

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

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

INTRODUCING IFRS IN INTRODUCTORY FINANCIAL ACCOUNTING COURSES

OpenAIRE

Katherine Kinkela; Peter Harris; John Malindredos

2010-01-01

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

Waste management in IFR [Integral Fast Reactor] fuel cycle

International Nuclear Information System (INIS)

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

1991-01-01

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

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

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

International Nuclear Information System (INIS)

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

1987-01-01

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

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

International Nuclear Information System (INIS)

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

1987-01-01

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

The IFR status and prospects

International Nuclear Information System (INIS)

Till, C.E.

1992-01-01

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

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

International Nuclear Information System (INIS)

Johnson, T.R.

1986-01-01

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

Integrated Curriculum and Subject-based Curriculum: Achievement and Attitudes

Science.gov (United States)

Casady, Victoria

The research conducted for this mixed-method study, qualitative and quantitative, analyzed the results of an academic year-long study to determine whether the use of an integrated fourth grade curriculum would benefit student achievement in the areas of English language arts, social studies, and science more than a subject-based traditional curriculum. The research was conducted based on the international, national, and state test scores, which show a slowing or lack of growth. Through pre- and post-assessments, student questionnaires, and administrative interviews, the researcher analyzed the phenomenological experiences of the students to determine if the integrated curriculum was a beneficial restructuring of the curriculum. The research questions for this study focused on the achievement and attitudes of the students in the study and whether the curriculum they were taught impacted their achievement and attitudes over the course of one school year. The curricula for the study were organized to cover the current standards, where the integrated curriculum focused on connections between subject areas to help students make connections to what they are learning and the world beyond the classroom. The findings of this study indicated that utilizing the integrated curriculum could increase achievement as well as students' attitudes toward specific content areas. The ANOVA analysis for English language arts was not determined to be significant; although, greater growth in the students from the integrated curriculum setting was recorded. The ANOVA for social studies (0.05) and the paired t-tests (0.001) for science both determined significant positive differences. The qualitative analysis led to the discovery that the experiences of the students from the integrated curriculum setting were more positive. The evaluation of the data from this study led the researcher to determine that the integrated curriculum was a worthwhile endeavor to increase achievement and attitudes

What's the Rush? IFRS, the SEC, and the Pressure on Accounting Instructors to Teach Still More Financial Reporting Rules

Science.gov (United States)

Cherry, Alan A.; Schwartz, Bill N.

2013-01-01

This paper addresses the problems facing accounting instructors in the U.S. as they struggle with pressure to incorporate IFRS into an already crowded financial accounting curriculum. To help instructors better understand the advantages and disadvantages of financial reporting under IFRS, we provide a critical analysis of arguments that have been…

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

International Nuclear Information System (INIS)

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

1991-01-01

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

Actinide recycle potential in the IFR [Integral Fast Reactor

International Nuclear Information System (INIS)

Chang, Y.I.

1989-01-01

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

Pyroprocessing of IFR Metal Fuel

International Nuclear Information System (INIS)

Laidler, J.J.

1993-01-01

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

Critical Success Factors for IFRS Implementation

DEFF Research Database (Denmark)

Lønne, Henrik; Holm, Claus; Schøler, Finn

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

Interpretasi Investor Non-Profesional atas Implementasi International Financial Reporting Standard (IFRS 8 dan Pernyataan Standar Akuntansi Keuangan (PSAK 5 dalam Perspektif Framing Information

Directory of Open Access Journals (Sweden)

Erni Suryandari

2016-12-01

Full Text Available This study attemps to determines the effects of variable implementation of IFRS 8 which differs in IFRS 8 positive frame, IFRS 8 negative frame, PSAK 5 positive frame, and PSAK 5 negative frame toward non profesional investor’s interpretation. This experiment study is an experiment with factorial design 2x2 between subject. The subject is 120 participants from accounting undergraduate students of Muhammadiyah Yogyakarta University as a subtitute of non professional investors. Data analysis used to test hypotetical result is multiple regression with additional analysis using SPSS ver. 16. The results show that segment information in IFRS 8 with positive frame positive and significantly affect non professional investor’s interpretation than those in PSAK 5 with positive frame. In contrast, segment information in PSAK 5 with negative frame positive and significantly affect non professional investor’s interpretation than those in IFRS 8 with negative frame. This study proves that assessment and individu interpretation can be affected by framing and Prospect Theory plays a role in option choosing and the assessment. There is no difference in interpretation by investor non professional when the information given such as difference format

Current status of the Run-Beyond-Cladding Breach (RBCB) tests for the Integral Fast Reactor (IFR)

International Nuclear Information System (INIS)

Batte, G.L.; Pahl, R.G.; Hofman, G.L.

1993-01-01

This paper describes the results from the Integral Fast Reactor (IFR) metallic fuel Run-Beyond-Cladding-Breach (RBCB) experiments conducted in the Experimental Breeder Reactor II (EBR-II). Included in the report are scoping test results and the data collected from the prototypical tests as well as the exam results and discussion from a naturally occurring breach of one of the lead IFR fuel tests. All results showed a characteristic delayed neutron and fission gas release pattern that readily allows for identification and evaluation of cladding breach events. Also, cladding breaches are very small and do not propagate during extensive post breach operation. Loss of fuel from breached cladding was found to be insignificant. The paper will conclude with a brief description of future RBCB experiments planned for irradiation in EBR-II

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

OpenAIRE

Kulikov, Mikhail

2008-01-01

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

Analysis of IFR driver fuel hot channel factors

International Nuclear Information System (INIS)

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

1994-01-01

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

Analysis of IFR driver fuel hot channel factors

International Nuclear Information System (INIS)

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

2004-01-01

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

IFR fuel cycle--pyroprocess development

International Nuclear Information System (INIS)

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

1992-01-01

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

The IFR pyroprocessing for high-level waste minimization

International Nuclear Information System (INIS)

Laidler, J.J.

1993-01-01

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

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

OpenAIRE

Beerbaum, Dirk; Piechocki, Maciej

2017-01-01

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

Characterization of IFR metal fuel fragmentation

International Nuclear Information System (INIS)

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

1987-01-01

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

IFR starts to burn up weapons-grade material

International Nuclear Information System (INIS)

Anon.

1994-01-01

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

IFRS 9 Luottotappiot ja Arvonalentumiset

OpenAIRE

Lanteri, Päivi

2016-01-01

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

Fuel cycle and waste management demonstration in the IFR Program

International Nuclear Information System (INIS)

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

1992-01-01

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

IFRS 1 - První přijetí Mezinárodních standardů účetního výkaznictví

OpenAIRE

Šindelářová, Lucie

2008-01-01

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

Integrating components of culture in curriculum planning

Directory of Open Access Journals (Sweden)

Grace Chibiko Offorma

2016-05-01

Full Text Available Culture is seen from different perspectives but the focus of this paper is on the totality of people’s way of life; those things that bind the society together. In this paper, the key concepts of curriculum, culture, and curriculum planning are explained. The components of culture, namely, universals of culture, specialties of culture and alternatives of culture are discussed. Integration is briefly presented and how to integrate culture in the curriculum planning is discussed. This can be done through situational analysis to identify the necessary cultural contents to be included or integrated in the curriculum. Different modes of delivery to be used are role play, dramatization, collaboration, field trips, games and simulation, and other interactive modes that make learning meaningful and worthwhile.

Recycle of LWR actinides to an IFR

International Nuclear Information System (INIS)

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

1991-01-01

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

Modifications to HFEF/S for IFR fuel cycle demonstration

International Nuclear Information System (INIS)

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

1988-01-01

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

The Integrated Early Childhood Curriculum.

Science.gov (United States)

Krogh, Suzanne

This textbook provides an outline of an integrated curriculum for early childhood education. Part 1 discusses the human element in school: the child and the teacher and child development. Part 2 contains the curriculum itself and covers the subjects of language, mathematics, science, social studies, art, music, and movement. Guidelines provide…

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

OpenAIRE

Nieminen, Jan-Erik; Khan, Tahir

2005-01-01

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

Status of IFR fuel cycle demonstration

International Nuclear Information System (INIS)

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

1993-01-01

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

Using the Integral Fast Reactor (IFR) to dispose of excess weapons plutonium

International Nuclear Information System (INIS)

Hannum, W.H.; Wade, D.C.

1997-01-01

Plutonium is a man-made radioactive element with a long half-life. The only way to dispose of plutonium permanently is by causing it to fission. The fission process is efficient only in a fast neutron spectrum, and multiple recycle with a minimal loss is required to approach complete destruction. To be consistent with nonproliferation objectives, the process should be compatible with rigorous safeguards, and should not involve handling separated plutonium; The Integral Fast Reactor (IFR) meets all of these requirements. In addition, several near-term denaturing options are available that are fully compatible with complete destruction. When coupled with electrical generation, ample revenues would be available to cover all handling, operating and safeguards costs, with a substantial residual net return on the investment. (author)

Treatment of wastes in the Integral Fast Reactor (IFR) fuel cycle

International Nuclear Information System (INIS)

Ackerman, J.P.; Johnson, T.R.; Chow, L.S.H.; Carls, E.L.; Hannum, W.H.; Laidler, J.J.

1997-01-01

In both the reactor portion and the fuel-cycle portion of the Integral Fast Reactor (IFR), handling, treatment and disposal of wastes are simpler than in current fuel cycles. The vast majority (> 99.9%) of the very-long-lived radioactive TRU elements are not sent to the repository; rather, they are recycled. High-level waste volume from the IFR process (called ''the pyroprocess'') is lower than that from either the direct disposal of spent fuel or from conventional PUREX-type reprocessing. The quantity of low-level waste is very low. In the pyroprocess, the actinides are recovered and separated from the bulk of the fission products by an electrorefining step wherein the actinides are electrotransported from chopped fuel elements and deposited at cathodes. The volatile fission products xenon, krypton, and tritium are collected for long-term storage and decay. Zirconium and the ''noble metal'' fission products (those that are less easily oxidized than zirconium) remain in the anode compartment, to be removed with the fuel cladding fragments and made into a metal waste form. The remaining fission products collect in the salt as chlorides. A process has been developed to periodically remove the contaminated salt from the electrorefiner, separate most of the fission products, and return the purified salt in a form that is ready for continuing use. To clean up the electrorefiner salt, the fission products are removed by ion exchange onto a column of Zeolite A. After the purification step, the column material and the contained fission products are converted to a mineral waste form for disposal. The processes and equipment for waste isolation and conversion to suitable disposal forms are described in this paper. (author)

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

OpenAIRE

Shivakumar, L; Ball, R; Li, X

2015-01-01

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

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

Five Levels of Curriculum Integration Defined, Refined, and Described.

Science.gov (United States)

Schumacher, Donna H.

1995-01-01

Provides a description of five levels of curriculum integration at the middle level, specifically: departmentalization, reinforcement, complementary or shared units, webbed, and integrated themes. Discusses curriculum integration in relation to preservice and inservice programs, common planning time, team composition, time issues, and…

EXPERIENTIAL LEARNING IN INTRODUCING IFRS AT UNIVERSITIES IN INDONESIA

Directory of Open Access Journals (Sweden)

Andian Ari Istiningrum

2012-04-01

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

International Financial Reporting Standard’s (IFRS Adoption in Ghana: Rationale, Benefits and Challenges

Directory of Open Access Journals (Sweden)

Adwoa Acheampomaa Boateng

2014-10-01

Full Text Available The International Financial Reporting Standards (IFRS was adopted by Ghana in 2007. The study assessed eighteen (18 professional accountants from listed firms on the Ghana Stock Exchange (GSE, to measure the benefits and challenges of IFRS. The study revealed that IFRS improved the access of local companies to international markets. It was also observed that the local firms gained more credibility, transparency, acceptance and consolidation following its adoption. However, most respondents believed that decreasing information cost, competitive leading edge, and integration of accounting Information Technology system were not major benefits as proposed by literature. Nonetheless, some of these local companies after the migration faced challenges like coping with the sophistication of the new standard, lack of qualified personnel, and additional operational cost. Nevertheless, most of the respondents disagreed with the proposition that IFRS had a negative impact on their firms’ balance of retained earnings.

IFRS Adoption and Accounting Quality: A Review

OpenAIRE

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

2015-01-01

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

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

OpenAIRE

L.D., Nunik

2010-01-01

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

Mandatory IFRS Reporting and Stock Price Informativeness

OpenAIRE

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

2010-01-01

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

Immobilization of IFR salt wastes in mortar

International Nuclear Information System (INIS)

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

1988-01-01

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

Evolution of the New Pathway curriculum at Harvard Medical School: the new integrated curriculum.

Science.gov (United States)

Dienstag, Jules L

2011-01-01

In 1985, Harvard Medical School adopted a "New Pathway" curriculum, based on active, adult learning through problem-based, faculty-facilitated small-group tutorials designed to promote lifelong skills of self-directed learning. Despite the successful integration of clinically relevant material in basic science courses, the New Pathway goals were confined primarily to the preclinical years. In addition, the shifting balance in the delivery of health care from inpatient to ambulatory settings limited the richness of clinical education in clinical clerkships, creating obstacles for faculty in their traditional roles as teachers. In 2006, Harvard Medical School adopted a more integrated curriculum based on four principles that emerged after half a decade of self-reflection and planning: (1) integrate the teaching of basic/population science and clinical medicine throughout the entire student experience; (2) reestablish meaningful and intensive faculty-student interactions and reengage the faculty; (3) develop a new model of clinical education that offers longitudinal continuity of patient experience, cross-disciplinary curriculum, faculty mentoring, and student evaluation; and (4) provide opportunities for all students to pursue an in-depth, faculty-mentored scholarly project. These principles of our New Integrated Curriculum reflect our vision for a curriculum that fosters a partnership between students and faculty in the pursuit of scholarship and leadership.

IFRS 8 – OPERATING SEGMENTS

Directory of Open Access Journals (Sweden)

BOCHIS LEONICA

2009-05-01

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

The International Politics of IFRS Harmonization

OpenAIRE

Ramanna, Karthik

2013-01-01

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

Extending the theoretical framework for curriculum integration in pre-clinical medical education

DEFF Research Database (Denmark)

Vergel, John; Stentoft, Diana; Montoya, Juny

2017-01-01

students' knowledge integration. Therefore, we aimed to uncover how curriculum integration is manifested through context. METHODS: We collected data from the official curriculum and interviewed ten participants (including curriculum designers, facilitators, and students) in the bachelor's medical program......INTRODUCTION: Curriculum integration is widely discussed in medical education but remains ill defined. Although there is plenty of information on logistical aspects of curriculum integration, little attention has been paid to the contextual issues that emerge from its practice and may complicate...... at Aalborg University. We observed various learning activities focused on pre-clinical education. Inspired by grounded theory, we analyzed the information we gathered. RESULTS: The following theoretical constructs emerged after the inductive analysis: 1) curriculum integration complexity is embedded...

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

Directory of Open Access Journals (Sweden)

Saifhul Anuar Syahdan

2017-05-01

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

DO LISTED COMPANIES IN PSE MEET IFRS DISCLOSURE REQUIREMENTS

Directory of Open Access Journals (Sweden)

TEREZA MIKOVÁ

2013-12-01

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

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

Directory of Open Access Journals (Sweden)

Hilliard Theresa DiPonio

2016-08-01

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

(A new application in segment reporting: IFRS 8)

OpenAIRE

Arsoy, Aylin Poroy

2008-01-01

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

Novel horizontal and vertical integrated bioethics curriculum for medical courses.

Science.gov (United States)

D'Souza, Russell F; Mathew, Mary; D'Souza, Derek S J; Palatty, Princy

2018-02-28

Studies conducted by the University of Haifa, Israel in 2001, evaluating the effectiveness of bioethics being taught in medical colleges, suggested that there was a significant lack of translation in clinical care. Analysis also revealed, ineffectiveness with the teaching methodology used, lack of longitudinal integration of bioethics into the undergraduate medical curriculum, and the limited exposure to the technology in decision making when confronting ethical dilemmas. A modern novel bioethics curriculum and innovative methodology for teaching bioethics for the medical course was developed by the UNESCO Chair in Bioethics, Haifa. The horizontal (subject-wise) curriculum was vertically integrated seamlessly through the entire course. An innovative bioethics teaching methodology was employed to implement the curriculum. This new curriculum was piloted in a few medical colleges in India from 2011 to 2015 and the outcomes were evaluated. The evaluation confirmed gains over the earlier identified translation gap with added high student acceptability and satisfaction. This integrated curriculum is now formally implemented in the Indian program's Health Science Universities which is affiliated with over 200 medical schools in India. This article offers insights from the evaluated novel integrated bioethics curriculum and the innovative bioethics teaching methodology that was used in the pilot program.

Integrating Curriculum: A Case Study of Teaching Global Education

Science.gov (United States)

Ferguson-Patrick, Kate; Reynolds, Ruth; Macqueen, Suzanne

2018-01-01

Despite widespread support for integrated approaches to teaching, classroom practice reveals a lack of implementation. This paper explores challenges and opportunities in teaching an integrated curriculum, and connects this with the contemporary notion of a twenty-first century curriculum and pedagogy. A case study of Global Education (GE) is used…

IFR channel-guiding of spinning beams

International Nuclear Information System (INIS)

O'Brien, K.J.

1986-06-01

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

Horizontal integration of the basic sciences in the chiropractic curriculum.

Science.gov (United States)

Ward, Kevin P

2010-01-01

Basic science curricula at most chiropractic colleges consist of courses (eg, general anatomy, physiology, biochemistry, etc) that are taught as stand-alone content domains. The lack of integration between basic science disciplines causes difficulties for students who need to understand how the parts function together as an integrated whole and apply this understanding to solving clinical problems. More horizontally integrated basic science curricula could be achieved by several means: integrated Part I National Board of Chiropractic Examiners questions, a broader education for future professors, an increased emphasis on integration within the current model, linked courses, and an integrated, thematic basic science curriculum. Horizontally integrating basic science curricula would require significant efforts from administrators, curriculum committees, and instructional faculty. Once in place this curriculum would promote more clinically relevant learning, improved learning outcomes, and superior vertical integration.

Horizontal Integration of the Basic Sciences in the Chiropractic Curriculum

Science.gov (United States)

Ward, Kevin P.

2010-01-01

Basic science curricula at most chiropractic colleges consist of courses (eg, general anatomy, physiology, biochemistry, etc) that are taught as stand-alone content domains. The lack of integration between basic science disciplines causes difficulties for students who need to understand how the parts function together as an integrated whole and apply this understanding to solving clinical problems. More horizontally integrated basic science curricula could be achieved by several means: integrated Part I National Board of Chiropractic Examiners questions, a broader education for future professors, an increased emphasis on integration within the current model, linked courses, and an integrated, thematic basic science curriculum. Horizontally integrating basic science curricula would require significant efforts from administrators, curriculum committees, and instructional faculty. Once in place this curriculum would promote more clinically relevant learning, improved learning outcomes, and superior vertical integration. PMID:21048882

Integrating Ethics into the Marketing Curriculum.

Science.gov (United States)

Martin, James H.

1990-01-01

Describes how John Carroll University successfully integrated ethics into existing marketing courses. Provides a summary of the current literature on marketing ethics, discusses the educational goals that are met by integrating ethics into the curriculum, examines available curricular options, and details the design and implementation of a segment…

IFRS9 - rahoitusinstrumentit

OpenAIRE

Ojanen, Valtteri

2012-01-01

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

Investor perceptions of potential IFRS adoption in the United States

NARCIS (Netherlands)

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

2013-01-01

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

Applying IFRS 9 to Central Banks Foreign Reserves

OpenAIRE

World Bank

2016-01-01

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

EXPERIENTIAL LEARNING IN INTRODUCING IFRS AT UNIVERSITIES IN INDONESIA

OpenAIRE

Andian Ari Istiningrum

2012-01-01

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

Elements of Contemporary Integrated Science Curriculum: Impacts ...

African Journals Online (AJOL)

This paper acknowledged the vital roles played by integration of ideas and established the progress brought about when science is taught as a unified whole through knowledge integration which birthed integrated science as a subject in Nigerian school curriculum. The efforts of interest groups at regional, national and ...

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

Directory of Open Access Journals (Sweden)

Kadek Trisna Dwiyanti

2017-06-01

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

The Integration of Trade Books into the Social Studies Curriculum.

Science.gov (United States)

Fuhler, Carol J.

1992-01-01

Safe, noncontroversial social studies textbooks are neither meaningful nor necessary according to many students. As an alternative, teachers can integrate well-written trade books into the social studies curriculum. Well-researched diaries, journals, biographies, and autobiographies should become an integral part of the curriculum. (28 references)…

Ethnomusicology, Ethnomathematics, and Integrating Curriculum

Science.gov (United States)

Bazinet, Ryan; Marshall, Anne Marie

2015-01-01

Integrating curriculum provides rich opportunities for students to focus on relevant applications to the real world and make meaningful connections across different disciplines. This article attempts to go beyond common discourse and platitudes by offering specific examples, showing we--an ethnomusicologist and a mathematics educator--attempted to…

IFRS Accounting in progress : From a student perspective

OpenAIRE

2013-01-01

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

Mandatory IFRS adoption and executive compensation: Evidence from China

Directory of Open Access Journals (Sweden)

Qingchuan Hou

2014-03-01

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

The importance of the IFRS in India

Directory of Open Access Journals (Sweden)

Ntoung A. T. Lious

2016-07-01

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

Podnikové kombinace podle IFRS

OpenAIRE

Bazyuk, Ulyana

2011-01-01

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

On hedge effectiveness assessment under IFRS 9

Directory of Open Access Journals (Sweden)

Jatinder Pal Singh

2018-02-01

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

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

OpenAIRE

Hilliard Theresa DiPonio; Neidermeyer Presha

2016-01-01

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

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…

How has IFRS impacted financial reporting for unlisted entities?

Directory of Open Access Journals (Sweden)

Elina Haapamäki

2018-03-01

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

Effects of IFRS adoption on tax avoidance

Directory of Open Access Journals (Sweden)

Renata Nogueira Braga

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

Mandatory IFRS Reporting and Stock Price Informativeness

NARCIS (Netherlands)

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

2010-01-01

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

Pre-Eminent Curriculum in Islamic Basic School Integrated Comparative Studies in Islamic Basic School Integrated Al-Izzah Serang and Al-Hanif Cilegon, Banten, Indonesia

Science.gov (United States)

Fauz, Anis; Hasbullah

2016-01-01

Compare to General SD (Primary school), the superiority of SD Islam Terpadu (Integrated Islamic Primary School) lies on the development of the curriculum and learning that is more emphasize on integrated curriculum and integrated learning. Curriculum model applied in Sekolah Dasar Islam Terpadu (SDIT) is integrated curriculum. This curriculum is…

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

International Nuclear Information System (INIS)

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

1993-01-01

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

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

Directory of Open Access Journals (Sweden)

Hana Bohušová

2010-01-01

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

STUDI EKSPLORATORI HUBUNGAN ANTARA KONVERGENSI IFRS DENGAN BIAYA AUDIT

OpenAIRE

Cahyonowati, Nur

2016-01-01

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

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

Science.gov (United States)

Tan, Aldys; Chatterjee, Bikram; Bolt, Susan

2014-01-01

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

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

Directory of Open Access Journals (Sweden)

Jessica Hong Yang

2013-09-01

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

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

OpenAIRE

Jude Edeigba; Felix Amenkhienan

2017-01-01

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

Comparability Effects of Mandatory IFRS Adoption

OpenAIRE

Stefano Cascino; Joachim Gassen

2012-01-01

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

Mandatory IFRS adoption and accounting comparability

OpenAIRE

Cascino, Stefano; Gassen, Joachim

2010-01-01

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

Implementace IFRS ve Velké Británii

OpenAIRE

Mac, Petr

2009-01-01

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

IFRS 10 muutos 2011 alkaen

OpenAIRE

Sharma-Lehtinen, Sheeru

2014-01-01

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

Audit Fees and IFRS accounting - Is information costly?

DEFF Research Database (Denmark)

Friis, Ole; Nielsen, Mogens

2010-01-01

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

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

Directory of Open Access Journals (Sweden)

Lucie Bartůňková

2012-01-01

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

IFRS Handbook for SMEs in Finland

OpenAIRE

Farley, Andre

2016-01-01

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

What drives the comparability effect of mandatory IFRS adoption?

OpenAIRE

Stefano Cascino; Joachim Gassen

2015-01-01

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

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

International Nuclear Information System (INIS)

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

2002-01-01

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

The RPC-based IFR system at BaBar experiment preliminary results

CERN Document Server

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

2002-01-01

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

Development of IFR pyroprocessing technology

International Nuclear Information System (INIS)

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

1993-01-01

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

A review of compatibility of IFR fuel and austenitic stainless steel

International Nuclear Information System (INIS)

Keiser, D.D. Jr.

1996-01-01

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

Future of Chemical Engineering: Integrating Biology into the Undergraduate ChE Curriculum

Science.gov (United States)

Mosto, Patricia; Savelski, Mariano; Farrell, Stephanie H.; Hecht, Gregory B.

2007-01-01

Integrating biology in the chemical engineering curriculum seems to be the future for chemical engineering programs nation and worldwide. Rowan University's efforts to address this need include a unique chemical engineering curriculum with an intensive biology component integrated throughout from freshman to senior years. Freshman and Sophomore…

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

Directory of Open Access Journals (Sweden)

Jude Edeigba

2017-09-01

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

Implementing IFRS in the banking system

OpenAIRE

Gabriela LAZAR; Gabriela SANDU

2012-01-01

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

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

OpenAIRE

Sager, Marc; Vial, Jérôme

2016-01-01

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

IFRS IN ROMANIAN BANKING SYSTEM. LIMITS AND CHALLENGES

Directory of Open Access Journals (Sweden)

Inesa TOFANICA

2017-07-01

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

Management of transuranics using the Integral Fast Reactor (IFR) fuel cycle

International Nuclear Information System (INIS)

Wade, D.C.

1994-01-01

The 50 years of activities following the discovery of self-sustaining fission chains have given rise to a buildup of roughly 900 tons of manmade transuranics. Of the total, about 260 tons of Pu 239 were generated for use in weapons while the remainder were generated as a byproduct of electrical power produced worldwide by the commercial thermal nuclear power industry. What is to be done with these actinides? The options for disposition include interminable storage, burial, or recycle for use. The pros and cons of each option are being vigorously debated regarding the impact upon the issues of human and ecological risk -- both current and future; weapons proliferation potential -- both current and future; and total life cycle benefits and costs. As to the options for utilization, commercial uses for actinides (uranium and transuranics) are of limited diversity. The actinides have in the past and will in the future find application in large scale mostly by virtue of their ability to release energy through fission, and here their utility is unmatched -- whether the application be in commercial electricity generation or in armaments. The integral Fast Reactor (IFR) fuel cycle offers a number of features for management of the current and future burden of manmade transuranic materials and for capturing the energy content of the U 238 . These features are discussed here

Adopsi IFRS dan Relevansi Nilai Informasi Akuntansi

Directory of Open Access Journals (Sweden)

Nur Cahyonowati

2012-01-01

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

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

OpenAIRE

Kadek Trisna Dwiyanti

2017-01-01

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

Student feedback about the integrated curriculum in a Caribbean medical school

Directory of Open Access Journals (Sweden)

P. Ravi Shankar

2014-09-01

Full Text Available Purpose: Xavier University School of Medicine adopted an integrated, organ system-based curriculum in January 2013. The present study was aimed at determining students’ perceptions of the integrated curriculum and related assessment methods. Methods: The study was conducted on first- to fourth-semester undergraduate medical students during March 2014. The students were informed of the study and subsequently invited to participate. Focus group discussions were conducted. The curriculum’s level of integration, different courses offered, teaching-learning methods employed, and the advantages and concerns relating to the curriculum were noted. The respondents also provided feedback about the assessment methods used. Deductive content analysis was used to analyze the data. Results: Twenty-two of the 68 students (32.2% participated in the study. The respondents expressed generally positive opinions. They felt that the curriculum prepared them well for licensing examinations and future practice. Problem-based learning sessions encouraged active learning and group work among students, thus, improving their understanding of the course material. The respondents felt that certain subjects were allocated a larger proportion of time during the sessions, as well as more questions during the integrated assessment. They also expressed an appreciation for medical humanities, and felt that sessions on the appraisal of literature needed modification. Their opinions about assessment of behavior, attitudes, and professionalism varied. Conclusion: Student opinion was positive, overall. Our findings would be of interest to other medical schools that have recently adopted an integrated curriculum or are in the process of doing so.

Curriculum Integration Using Enterprise Resource Planning: An Integrative Case Approach

Science.gov (United States)

Cannon, David M.; Klein, Helen A; Koste, Lori L.; Magal, Simha R.

2004-01-01

Efforts to achieve greater curriculum integration in schools of business have included team teaching, student group projects, multidisciplinary cases, and, more recently, the use of enterprise resource planning (ERP) systems. Although these approaches are beneficial, they tend to be implemented on an ad hoc basis rather than through curriculum…

The Value Relevance of IFRS: The Case of Turkey

Directory of Open Access Journals (Sweden)

Ahmet Turel

2009-10-01

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

Integral fast reactor concept

International Nuclear Information System (INIS)

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

1984-01-01

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

Integrative curriculum reform, domain dependent knowing, and teachers` epistemological theories: Implications for middle-level teaching

Energy Technology Data Exchange (ETDEWEB)

Powell, R.R. [Texas Tech Univ., Lubbock, TX (United States). College of Education

1998-12-01

Integrative curriculum as both a theoretical construct and a practical reality, and as a theme-based, problem-centered, democratic way of schooling, is becoming more widely considered as a feasible alternative to traditional middle-level curricula. Importantly for teaching and learning, domain dependence requires teachers to view one area of knowledge as fully interdependent with other areas of knowledge during the learning process. This requires teachers to adopt personal epistemological theories that reflect integrative, domain dependent knowing. This study explored what happened when teachers from highly traditional domain independent school settings encountered an ambitious college-level curriculum project that was designed to help the teachers understand the potential that integrative, domain dependent teaching holds for precollege settings. This study asked: What influence does an integrative, domain dependent curriculum project have on teachers` domain independent, epistemological theories for teaching and learning? Finding an answer to this question is essential if we, as an educational community, are to understand how integrative curriculum theory is transformed by teachers into systemic curriculum reform. The results suggest that the integrative curriculum project that teachers participated in did not explicitly alter their classroom practices in a wholesale manner. Personal epistemological theories of teachers collectively precluded teachers from making any wholesale changes in their individual classroom teaching. However, teachers became aware of integrative curriculum as an alternative, and they expressed interest in infusing integrative practices into their classrooms as opportunities arise.

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

OpenAIRE

Yarnold, Jonathan; Ravlic, Marko

2014-01-01

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

Integrating numerical computation into the undergraduate education physics curriculum using spreadsheet excel

Science.gov (United States)

Fauzi, Ahmad

2017-11-01

Numerical computation has many pedagogical advantages: it develops analytical skills and problem-solving skills, helps to learn through visualization, and enhances physics education. Unfortunately, numerical computation is not taught to undergraduate education physics students in Indonesia. Incorporate numerical computation into the undergraduate education physics curriculum presents many challenges. The main challenges are the dense curriculum that makes difficult to put new numerical computation course and most students have no programming experience. In this research, we used case study to review how to integrate numerical computation into undergraduate education physics curriculum. The participants of this research were 54 students of the fourth semester of physics education department. As a result, we concluded that numerical computation could be integrated into undergraduate education physics curriculum using spreadsheet excel combined with another course. The results of this research become complements of the study on how to integrate numerical computation in learning physics using spreadsheet excel.

Adoption of IFRS/IAS impacting the companies

Directory of Open Access Journals (Sweden)

Michaela Baranová

2013-11-01

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

Residency Training: The need for an integrated diversity curriculum for neurology residency.

Science.gov (United States)

Rosendale, Nicole; Josephson, S Andrew

2017-12-12

Providing culturally responsive care to an increasingly multicultural population is essential and requires formal cultural humility training for residents. We sought to understand the current prevalence and need for this type of training within neurology programs and to pilot an integrated curriculum locally. We surveyed via email all program directors of academic neurology programs nationally regarding the prevalence of and need for formal cultural responsiveness training. Forty-seven program directors (36%) responded to the survey. The majority of respondents did not have a formalized diversity curriculum in their program (65%), but most (85%) believed that training in cultural responsiveness was important. We developed locally an integrated diversity curriculum as a proof of concept. The curriculum covered topics of diversity in language, religion, sexual orientation, gender identity/expression, and socioeconomic status designed to focus on the needs of the local community. Program evaluation included a pre and post survey of the learner attitudes toward cultural diversity. There is an unmet need for cultural responsiveness training within neurology residencies, and integrating this curriculum is both feasible and efficacious. When adapted to address cultural issues of the local community, this curriculum can be generalizable to both academic and community organizations. © 2017 American Academy of Neurology.

Technology and Environmental Education: An Integrated Curriculum

Science.gov (United States)

Willis, Jana M.; Weiser, Brenda

2005-01-01

Preparing teacher candidates to integrate technology into their future classrooms effectively requires experience in instructional planning that utilizes technology to enhance student learning. Teacher candidates need to work with curriculum that supports a variety of technologies. Using Project Learning Tree and environmental education (EE),…

Integral Fast Reactor concept inherent safety features

International Nuclear Information System (INIS)

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

1986-01-01

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

PENERAPAN IFRS DALAM PRAKTIK MANAJEMEN LABA PADA BANK PEMERINTAHAN INDONESIA

Directory of Open Access Journals (Sweden)

Nurshadrina Kartika Sari

2017-11-01

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

Reductie van complexiteit binnen IFRS: wie is aan zet?

NARCIS (Netherlands)

Brouwer, A.; Tahtah, J.

2012-01-01

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

IFRS adoption and implementation in companies: utopia or reality?

NARCIS (Netherlands)

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

2009-01-01

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

US GAAP vs. IFRS – A COMPARISON OF REMAINING DIFFERENCES

OpenAIRE

Mihelčić, Eva

2008-01-01

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

IFRS: Kokbok eller principer : -en studie om utvecklingen av jämförbarhet mellan företags koncernredovisning i enlighet med IFRS

OpenAIRE

Kristoffers, Linda; Sjökvist, Camilla

2008-01-01

Sedan år 2005 är noterade företag skyldiga att följa internationella redovisningsstandarder, IFRS. IFRS är ett principbaserat system vilket medför att standarderna tillämpas olika. Därmed försvåras jämförbarheten mellan företags koncernredovisning. Jämförbarhet är en av de kvalitativa egenskaper som redovisningen bör uppfylla enligt IASB, organisationen som tar fram IFRS. Syftet med den här uppsatsen är att utreda vilka förväntningar redovisningsexperter har på utvecklingen av jämförbarheten ...

Network Effects in Countries' Adoption of IFRS

OpenAIRE

Ramanna, Karthik; Sletten, Ewa

2014-01-01

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

How is IFRS/IAS implemented in China

OpenAIRE

Wei, Fei

2007-01-01

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

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

Directory of Open Access Journals (Sweden)

Katarzyna Klimczak

2017-12-01

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

Residents’ perceptions of an integrated longitudinal curriculum: a qualitative study

Directory of Open Access Journals (Sweden)

Rebecca Lubitz

2015-12-01

Conclusions: This study suggests that an integrated longitudinalized family medicine block training model has the potential to support the principles of a longitudinal integrated competency-based curriculum to effectively prepare residents for family medicine practice.

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

OpenAIRE

Meyer, C; Weiss, S

2010-01-01

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

[Creating an integrated nursing curriculum].

Science.gov (United States)

Romano, R A; Papa, L M; Lopes, G T

1997-01-01

During the last two decades, Brazilian society has gone through great changes into political, ideological and economical fields. These changes left their strings into society, specially in population health. The nurse formation based on the Law n(o) 5540/68 and on the Statement n(o) 163/72, no more meets population demands. Since 1992, the Nursing Faculty of UERJ-FEUerj intensifies the reflection movement upon teaching-learning process searching for transforming its own reality. The making of this project presents two complementary and important reasons: FEUerj docents and discents' desire in elaborating a curriculum which searches for nurses' formation that articulates teaching-work-community, theory and practice, based on a Critical Theory of Education, on the line of PROBLEMATIZATION, and the accomplishment of Statement n(o) 314/94 from the CFE and from the Letter of Order MEC n(o) 1171/15/dez/94. From debating, the professional profile has been defined from the social environment where the profession is performed and the alumnate's characteristics; area determination or group of attributions, according to professional praxis adequation, concept hierachization, processes, etc., which in the process of 'classification and syntheses' of knowledge results into a netlike chained and related tree. In the first phase of the curriculum study, it has diagnosed as principal condition, the actual curriculum 'DECONTEXTUALIZATION' and the 'US' to be faced to lead it to an end the Curriculum Reformulation Proposal. The Process of Pedagogical Abilitation for professors, workshops, researches on the desirable and present profile, seminars, performance, abilities and principles systematization, identification of areas which compose the integrated curriculum, subjects localization into areas and articulation between professional subjects and other activities, has been implemented. Based on this work on the problematized pedagogy first step, an instrument 'Research on the

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

OpenAIRE

Lenormand , Gaëlle; Touchais , Lionel

2017-01-01

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

IFRS Mandatory Adoption Effect on the Information Asymmetry: Immediate or Delayed?

Directory of Open Access Journals (Sweden)

Hela Turki

2017-03-01

Full Text Available Abstract The purpose of this paper is to examine the relationship between the mandatory adoption of IFRS/IAS and the information content of earnings in the European Union. More accurately, this study aims to determine if the effect of IFRS adoption on the level of information asymmetry, apprehended by the cost of capital and the financial analysts’ forecasts, is immediate or delayed. Based on a longitudinal study, we find evidence that for the two first years of adoption, international standards reduces significantly the cost of capital and the dispersion of the financial analysts’ forecasts. Furthermore, the magnitude of this effect increases with increasing the number of years after IFRS adoption. The findings further show that the effect of IFRS adoption on financial analysts’ errors is not immediate and that the errors decrease from the third year following the date of the first adoption. Overall, the findings of this study highlight the importance of adopting IFRS in the reduction of information asymmetry.

IMPACT OF GLOBAL ADOPTION OF IFRS ON NIGERIAN STOCK MARKET EFFECTIVENESSNESS

Directory of Open Access Journals (Sweden)

Dick Oluku Mukoro

2012-05-01

Full Text Available International Financial Reporting Standard (IFRS is a statement of intent to globalize financial standards so as to enable investors move capital and as such enshrine global competitiveness. Nigeria’s case to attract investment through the capital market can be advanced effectively if financial reporting is standardized and adopted. As an impact study, we employed adaptive expectation variant of the autoregressive model and multiple regression technique to study the prospect of Compliance with IFRS and how the Nigerian quoted companies faired in compliance with Nigerian Accounting Standards and its correlation with reporting incentives, idiosyncratic volatilities and stock price informativeness; which more or less indicates their preparedness for global adoption of IFRS in 2012.It is recommended that stiff penalties are required to prepare Nigerian financial environment for the global adoption of IFRS.A clear road map of adoption of IFRS will further drive the much needed foreign investment in-flow and help to brand Nigeria out of the corruption quagmire.

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

Directory of Open Access Journals (Sweden)

Valentin BURCA

2014-12-01

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

Integration of the primary health care approach into a community nursing science curriculum.

Science.gov (United States)

Vilakazi, S S; Chabeli, M M; Roos, S D

2000-12-01

The purpose of this article is to explore and describe guidelines for integration of the primary health care approach into a Community Nursing Science Curriculum in a Nursing College in Gauteng. A qualitative, exploratory, descriptive and contextual research design was utilized. The focus group interviews were conducted with community nurses and nurse educators as respondents. Data were analysed by a qualitative descriptive method of analysis as described in Creswell (1994: 155). Respondents in both groups held similar perceptions regarding integration of primary health care approach into a Community Nursing Science Curriculum. Five categories, which are in line with the curriculum cycle, were identified as follows: situation analysis, selection and organisation of objectives/goals, content, teaching methods and evaluation. Guidelines and recommendations for the integration of the primary health care approach into a Community Nursing Science Curriculum were described.

Integration of the primary health care approach into a community nursing science curriculum

Directory of Open Access Journals (Sweden)

SS Vilakazi

2000-09-01

Full Text Available The purpose of this article is to explore and describe guidelines for integration of the primary health care approach into a Community Nursing Science Curriculum in a Nursing College in Gauteng. A qualitative, exploratory, descriptive and contextual research design was utilized. The focus group interviews were conducted with community nurses and nurse educators as respondents. Data were analysed by a qualitative descriptive method of analysis as described in Creswell (1994:155. Respondents in both groups held similar perceptions regarding integration of primary health care approach into a Community Nursing Science Curriculum. Five categories, which are in line with the curriculum cycle, were identified as follows: situation analysis, selection and organisation of objectives/ goals, content, teaching methods and evaluation. Guidelines and recommendations for the integration of the primary health care approach into a Community Nursing Science Curriculum were described.

Theoretical and computational analysis of IFR beam transport on curved channels

International Nuclear Information System (INIS)

Rienstra, W.W.

1987-01-01

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

IFRS adoption in Pacific Island Economies: A political perspective

Directory of Open Access Journals (Sweden)

Pran Boolaky

2016-06-01

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

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

NARCIS (Netherlands)

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

2010-01-01

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

The implementation of the IFRS for SME in the EU

Directory of Open Access Journals (Sweden)

Hana Bohušová

2011-01-01

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

Immobilization of IFR salt wastes in mortar

International Nuclear Information System (INIS)

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

1988-01-01

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

Teaching pharmacology to medical students in an integrated problem-based learning curriculum:an Australian perspective

Institute of Scientific and Technical Information of China (English)

Owen L WOODMAN; Agnes E DODDS; Albert G FRAUMAN; Mosepele MOSEPELE

2004-01-01

The world-wide move away from the didactic teaching of single disciples to integrated Problem-based Learning (PBL) curricula in medical education has posed challenges for the basic sciences. In this paper we identify two major challenges. The first challenge is the need to describe a core disciplinary curriculum that can be articulated and mapped onto the new structure. We illustrate how the British Pharmacological Society (BPS) Guidelines are used to evaluate the curriculum coverage in the medical course at The University of Melbourne. The second challenge is to ensure that foundational concepts are given adequate emphasis within the new structure, and in particular, that students have the opportunity to pursue these concepts in their self-directed learning. We illustrate one approach to teaching important pharmacological concepts in an integrated curriculum with a case study from the first year curriculum at The University of Melbourne. Finally, we propose the features of an integrated curriculum that facilitates the learning of basic pharmacology in a situation where PBL and integration sets the curriculum framework.

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

Directory of Open Access Journals (Sweden)

Triandi ,

2017-02-01

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

Anatomy as the Backbone of an Integrated First Year Medical Curriculum: Design and Implementation

Science.gov (United States)

Klement, Brenda J.; Paulsen, Douglas F.; Wineski, Lawrence E

2011-01-01

Morehouse School of Medicine chose to restructure its first year medical curriculum in 2005. The anatomy faculty had prior experience in integrating courses, stemming from the successful integration of individual anatomical sciences courses into a single course called Human Morphology. The integration process was expanded to include the other first year basic science courses (Biochemistry, Physiology, and Neurobiology) as we progressed toward an integrated curriculum. A team, consisting of the course directors, a curriculum coordinator and the Associate Dean for Educational and Faculty Affairs, was assembled to build the new curriculum. For the initial phase, the original course titles were retained but the lecture order was reorganized around the Human Morphology topic sequence. The material from all four courses was organized into four sequential units. Other curricular changes included placing laboratories and lectures more consistently in the daily routine, reducing lecture time from 120 to 90 minute blocks, eliminating unnecessary duplication of content, and increasing the amount of independent study time. Examinations were constructed to include questions from all courses on a single test, reducing the number of examination days in each block from three to one. The entire restructuring process took two years to complete, and the revised curriculum was implemented for the students entering in 2007. The outcomes of the restructured curriculum include a reduction in the number of contact hours by 28%, higher or equivalent subject examination average scores, enhanced student satisfaction, and a first year curriculum team better prepared to move forward with future integration. PMID:21538939

Process to remove rare earth from IFR electrolyte

International Nuclear Information System (INIS)

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

1994-01-01

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

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

OpenAIRE

Cahyati, Ari Dewi

2011-01-01

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

The Design and Implementation of an Enlivened IFRS Course

Science.gov (United States)

Holtzblatt, Mark; Tschakert, Norbert

2010-01-01

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

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

African Journals Online (AJOL)

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

Integral fast reactor safety features

International Nuclear Information System (INIS)

Cahalan, J.E.; Kramer, J.M.; Marchaterre, J.F.; Mueller, C.J.; Pedersen, D.R.; Sevy, R.H.; Wade, D.C.; Wei, T.Y.C.

1988-01-01

The integral fast reactor (IFR) is an advanced liquid-metal-cooled reactor concept being developed at Argonne National Laboratory. The two major goals of the IFR development effort are improved economics and enhanced safety. In addition to liquid metal cooling, the principal design features that distinguish the IFR are: a pool-type primary system, and advanced ternary alloy metallic fuel, and an integral fuel cycle with on-site fuel reprocessing and fabrication. This paper focuses on the technical aspects of the improved safety margins available in the IFR concept. This increased level of safety is made possible by the liquid metal (sodium) coolant and pool-type primary system layout, which together facilitate passive decay heat removal, and a sodium-bonded metallic fuel pin design with thermal and neutronic properties that provide passive core responses which control and mitigate the consequences of reactor accidents

IFR fuel cycle demonstration in the EBR-II Fuel Cycle Facility

International Nuclear Information System (INIS)

Lineberry, M.J.; Phipps, R.D.; Rigg, R.H.; Benedict, R.W.; Carnes, M.D.; Herceg, J.E.; Holtz, R.E.

1991-01-01

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

Turkish Preschool Teachers' Beliefs on Integrated Curriculum: Integration of Visual Arts with Other Activities

Science.gov (United States)

Ozturk, Elif; Erden, Feyza Tantekin

2011-01-01

This study investigates preschool teachers' beliefs about integrated curriculum and, more specifically, their beliefs about integration of visual arts with other activities. The participants of this study consisted of 255 female preschool teachers who are employed in preschools in Ankara, Turkey. For the study, teachers were asked to complete…

Evaluation of an Integrated Curriculum in Physics, Mathematics, Engineering, and Chemistry

Science.gov (United States)

Beichner, Robert

1997-04-01

An experimental, student centered, introductory curriculum called IMPEC (for Integrated Mathematics, Physics, Engineering, and Chemistry curriculum) is in its third year of pilot-testing at NCSU. The curriculum is taught by a multidisciplinary team of professors using a combination of traditional lecturing and alternative instructional methods including cooperative learning, activity-based class sessions, and extensive use of computer modeling, simulations, and the world wide web. This talk will discuss the research basis for our design and implementation of the curriculum, the qualitative and quantitative methods we have been using to assess its effectiveness, and the educational outcomes we have noted so far.

FAIR VALUE MEASUREMENT UNDER IFRS 13

Directory of Open Access Journals (Sweden)

COZMA IGHIAN DIANA

2015-07-01

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

The Integral Fast Reactor

International Nuclear Information System (INIS)

Till, C.E.

1985-01-01

During the past two years, scientists from Argonne have developed an advanced breeder reactor with a closed self contained fuel cycle. The Integral Fast Reactor (IFR) is a new reactor concept, adaptable to a variety of designs, that is based on a fuel cycle radically different from the CRBR line of breeder development. The essential features of the IFR are metal fuel, pool layout, and pyro- and electro-reprocessing in a facility integral with the reactor plant. The IFR shows promise to provide an inexhaustible, safe, economic, environmentally acceptable, and diversion resistant source of nuclear power. It shows potential for major improvement in all of the areas that have led to concern about nuclear power

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

Directory of Open Access Journals (Sweden)

Havlová Kristýna

2015-12-01

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

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

OpenAIRE

David Procházka

2016-01-01

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

The integral fast reactor concept

International Nuclear Information System (INIS)

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

1987-01-01

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

Actinide recycle potential in the integral fast reactor

International Nuclear Information System (INIS)

Chang, Y.I.

1993-01-01

The Integral Fast Reactor (IFR) fuel cycle holds promise for substantial improvements in economics, diversion-resistance, and waste management. In the IFR pyroprocessing, minor actinides accompany plutonium product stream, and therefore, actinide recycle occurs naturally. The fast neutron spectrum of the IFR makes it an ideal actinide burner, as well. This paper discusses technical features of the IFR fuel cycle, its technical progress, the development status, and potential implications on long-term waste management

Nursing curriculum and bullying: An integrative literature review.

Science.gov (United States)

Sidhu, Sharan; Park, Tanya

2018-06-01

The purpose of this integrative review was to identify and synthesize key concepts that inform curriculum which increase nursing students' competence, skills and strategies when addressing bullying. Specifically, the authors sought to examine the concepts informing educational interventions, skills, and strategies, which addressed the bullying of nursing students. Integrative literature review. A search of the electronic databases CINAHL, MEDLINE, ERIC, PsycINFO, Proquest, and PubMed was conducted in January 2016 using search terms such as 'bully' 'nursing student' 'education' and 'curriculum'. Articles were screened for relevance and eligibility and extracted onto a table. Critical appraisal was conducted using multiple tools. Papers were analysed using constant comparison and concept mapping. 61 articles were included in the synthesis. Concepts identified included: empowerment, socialization, support, self-awareness, awareness about bullying, collaboration, communication, and self-efficacy. All concepts linked to empowerment. Social Cognitive Theory was used by many studies. Active teaching methods which gave students opportunities to practice skills were the most effective. Empowered nursing students have the potential to address bullying more effectively and competently. Empowerment of nursing students is a powerful concept that educators must consider when developing curriculum and educational interventions to address bullying. Copyright © 2018 Elsevier Ltd. All rights reserved.

Does Mandatory IFRS Adoption Improve the Information Environment?

OpenAIRE

Horton, Joanne; Serafeim, Georgios; Serafeim, Ioanna

2012-01-01

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

Intended and unintended consequences of mandatory IFRS adoption

OpenAIRE

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

2012-01-01

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

Audit Fees and IAS/IFRS Adoption: Evidence from the Banking Industry

OpenAIRE

Perotti, Pietro; Cameran, Mara

2014-01-01

The adoption of International Accounting Standards/International Financial Reporting Standards (IAS/IFRS) has two opposite effects on audit fees: on the one hand, greater effort is required from auditors, which is likely to be reflected by higher fees; on the other hand, if IAS/IFRS improve the quality of financial reporting, expected liability costs could decrease and lower fees may be demanded. We consider a large sample of Italian banks and we examine the effect of IAS/IFRS adoption on aud...

Integral fast reactor safety features

International Nuclear Information System (INIS)

Cahalan, J.E.; Kramer, J.M.; Marchaterre, J.F.; Mueller, C.J.; Pedersen, D.R.; Sevy, R.H.; Wade, D.C.; Wei, T.Y.C.

1988-01-01

The Integral Fast Reactor (IFR) is an advanced liquid-metal-cooled reactor concept being developed at Argonne National Laboratory. The two major goals of the IFR development effort are improved economics and enhanced safety. In addition to liquid metal cooling, the principal design features that distinguish the IFR are: (1) a pool-type primary system, (2) an advanced ternary alloy metallic fuel, and (3) an integral fuel cycle with on-site fuel reprocessing and fabrication. This paper focuses on the technical aspects of the improved safety margins available in the IFR concept. This increased level of safety is made possible by (1) the liquid metal (sodium) coolant and pool-type primary system layout, which together facilitate passive decay heat removal, and (2) a sodium-bonded metallic fuel pin design with thermal and neutronic properties that provide passive core responses which control and mitigate the consequences of reactor accidents

Mandatory IFRS adoption and executive compensation: Evidence from China

OpenAIRE

Qingchuan Hou; Qinglu Jin; Lanfang Wang

2014-01-01

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

Computer integration in the curriculum: promises and problems

NARCIS (Netherlands)

Plomp, T.; van den Akker, Jan

1988-01-01

This discussion of the integration of computers into the curriculum begins by reviewing the results of several surveys conducted in the Netherlands and the United States which provide insight into the problems encountered by schools and teachers when introducing computers in education. Case studies

Perubahan Relevansi Nilai dalam Informasi Akuntansi Setelah Adopsi IFRS

Directory of Open Access Journals (Sweden)

Trininik Ratih Wulandari

2015-12-01

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

IFRS Adoption and Financial Reporting Quality: Taiwan Experience

OpenAIRE

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

2012-01-01

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

Audit fees and IFRS accounting - Is information costly?

OpenAIRE

Friis, Ole; Nielsen, Mogens

2010-01-01

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

Fission energy: The integral fast reactor

International Nuclear Information System (INIS)

Chang, Yoon I.

1989-01-01

The Integral Fast Reactor (IFR) is an innovative reactor concept being developed at Argonne National Laboratory as a such next- generation reactor concept. The IFR concept has a number of specific technical advantages that collectively address the potential difficulties facing the expansion of nuclear power deployment. In particular, the IFR concept can meet all three fundamental requirements needed in a next-generation reactor as discussed below. This document discusses these requirements

Fission energy: The integral fast reactor

Energy Technology Data Exchange (ETDEWEB)

Chang, Yoon I.

1989-01-01

The Integral Fast Reactor (IFR) is an innovative reactor concept being developed at Argonne National Laboratory as a such next- generation reactor concept. The IFR concept has a number of specific technical advantages that collectively address the potential difficulties facing the expansion of nuclear power deployment. In particular, the IFR concept can meet all three fundamental requirements needed in a next-generation reactor as discussed below. This document discusses these requirements.

Integration of School Features into Taiwanese Elementary School New English Curriculum

Science.gov (United States)

Chien, Chin-Wen

2014-01-01

Elementary school English activation curriculum, an additional two culture classes, has been implemented only in New Taipei City in Taiwan starting from 2010, so only a few studies focus on it. This is a case study of an English teacher's integration of a school's features into the activation curriculum in a rural elementary school. This study…

A Barrel IFR Instrumented With Limited Streamer Tubes for BABAR Experiment

International Nuclear Information System (INIS)

Andreotti, M.; Ferrara U.; INFN, Ferrara

2006-01-01

The new barrel Instrumented Flux Return (IFR) of BABAR detector will be reported here. Limited Streamer Tubes (LSTs) have been chosen to replace the existing RPCs as active elements of the barrel IFR. The layout of the new detector will be discussed: in particular, a cell bigger than the standard one has been used to improve efficiency and reliability. The extruded profile is coated with a resistive layer of graphite having a typical surface resistivity between 0.2 and 0.4 MOhm/square. The tubes are assembled in modules and installed in 12 active layers of each sextant of the IFR detector. R and D studies to choose the final design and Quality Control procedure adopted during the tube production will be briefly discussed. Finally the performances of installed LSTs into 2/3 of IFR after 8 months of operations will be reported

Integrating Gender into the Political Science Core Curriculum

Science.gov (United States)

Cassese, Erin C.; Bos, Angela L.; Duncan, Lauren E.

2012-01-01

The New Research on Gender in Political Psychology Conference brought together new and experienced teachers with interests in gender politics. The conference session "Teaching Gender throughout the Curriculum" generated a great deal of discussion concerning the pedagogical practice of gender mainstreaming. Gender mainstreaming--the integration of…

The Integrated Approach versus the Traditional Approach: Analyzing the Benefits of a Dance and Transportation Integrated Curriculum

Science.gov (United States)

LaMotte, Megan

2018-01-01

The purpose of the study was to examine the effects of a dance and transportation integrated curriculum on student learning and engagement. The curriculum, entitled Consequences of Our Actions: Dance and Transportation, synthesized transportation content with the art form of dance. The experimental and control groups were comprised of fifth-grade…

Overexpression of Soybean Isoflavone Reductase (GmIFR) Enhances Resistance to Phytophthora sojae in Soybean.

Science.gov (United States)

Cheng, Qun; Li, Ninghui; Dong, Lidong; Zhang, Dayong; Fan, Sujie; Jiang, Liangyu; Wang, Xin; Xu, Pengfei; Zhang, Shuzhen

2015-01-01

Isoflavone reductase (IFR) is an enzyme involved in the biosynthetic pathway of isoflavonoid phytoalexin in plants. IFRs are unique to the plant kingdom and are considered to have crucial roles in plant response to various biotic and abiotic environmental stresses. Here, we report the characterization of a novel member of the soybean isoflavone reductase gene family GmIFR. Overexpression of GmIFR transgenic soybean exhibited enhanced resistance to Phytophthora sojae. Following stress treatments, GmIFR was significantly induced by P. sojae, ethephon (ET), abscisic acid (placeCityABA), salicylic acid (SA). It is located in the cytoplasm when transiently expressed in soybean protoplasts. The daidzein levels reduced greatly for the seeds of transgenic plants, while the relative content of glyceollins in transgenic plants was significantly higher than that of non-transgenic plants. Furthermore, we found that the relative expression levels of reactive oxygen species (ROS) of transgenic soybean plants were significantly lower than those of non-transgenic plants after incubation with P. sojae, suggesting an important role of GmIFR might function as an antioxidant to reduce ROS in soybean. The enzyme activity assay suggested that GmIFR has isoflavone reductase activity.

A two-year experience of an integrated simulation residency curriculum.

Science.gov (United States)

Wittels, Kathleen A; Takayesu, James K; Nadel, Eric S

2012-07-01

Human Patient Simulation (HPS) is increasingly used in medical education, but its role in Emergency Medicine (EM) residency education is uncertain. The objective of this study was to evaluate the perceived effectiveness of HPS when fully integrated into an EM residency didactic curriculum. The study design was a cross-sectional survey performed in 2006, 2 years after the implementation of an integrated simulation curriculum. Fifty-four residents (postgraduate year [PGY] 1-4) of a 4-year EM residency were surveyed with demographic and curricular questions on the perceived value of simulation relative to other teaching formats. Survey items were rated on a bipolar linear numeric scale of 1 (strongly disagree) to 9 (strongly agree), with 5 being neutral. Data were analyzed using Student t-tests. Forty residents responded to the survey (74% response rate). The perceived effectiveness of HPS was higher for junior residents than senior residents (8.0 vs. 6.2, respectively, peffectiveness of lectures (7.8 vs. 7.9, respectively, p=0.1), morbidity and mortality conference (8.5 vs. 8.7, respectively, p=0.3), and trauma conference (8.4 vs. 8.8, respectively, p=0.2) between junior and senior residents. Scores for perceptions of improvement in residency training (knowledge acquisition and clinical decision-making) after the integration of HPS into the curriculum were positive for all residents. Residents' perceptions of HPS integration into an EM residency curriculum are positive for both improving knowledge acquisition and learning clinical decision-making. HPS was rated as more effective during junior years than senior years, while the perceived efficacy of more traditional educational modalities remained constant throughout residency training. Copyright © 2012. Published by Elsevier Inc.

IFRS ADOPTION AND EARNINGS MANAGEMENT IN BRAZILIAN PUBLICLY TRADED COMPANIES

Directory of Open Access Journals (Sweden)

Roberto Midoguti Joia

2014-03-01

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

Övergången till IFRS : Konsekvenser

OpenAIRE

Wetterholm, Emelie; Bergström, Mari

2005-01-01

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

Curriculum Integration = Course Disintegration: What Does This Mean for Anatomy?

Science.gov (United States)

Bolender, David L.; Ettarh, Rajunor; Jerrett, David P.; Laherty, Richard F.

2013-01-01

Many basic scientists including anatomists are currently involved in decisions related to revisions of the undergraduate medical curriculum. Integration is a common theme in many of these decisions. As described by Harden, integration can occur along a multistep continuum from independent, discipline-based courses to a completely interdisciplinary…

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

NARCIS (Netherlands)

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

2013-01-01

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

Safety aspects of the IFR pyroprocess fuel cycle

International Nuclear Information System (INIS)

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

1989-01-01

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

Treatment of high-level wastes from the IFR fuel cycle

International Nuclear Information System (INIS)

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

1992-01-01

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

Treatment of high-level wastes from the IFR fuel cycle

Energy Technology Data Exchange (ETDEWEB)

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

1992-01-01

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

Treatment of high-level wastes from the IFR fuel cycle

Energy Technology Data Exchange (ETDEWEB)

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

1992-08-01

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

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

OpenAIRE

Rusňáková, Zuzana

2008-01-01

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

Recent innovations in IFR safety research

International Nuclear Information System (INIS)

Wade, D.C.

1994-01-01

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

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

Directory of Open Access Journals (Sweden)

Fulop Melinda

2010-12-01

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

IFRS 4 - pojistné smlouvy II.fáze

OpenAIRE

Stejskalová, Martina

2010-01-01

Thesis deals with harmonization of financial reporting in the area of insurance contracts. IFRS 4 phase I adjusts reporting of insurance contracts, defines a term insurance contract, bans generating catastrophe provisions or equalisation provisions, show a new view at reporting of insurance contract with discretionary participation feature and at reporting embedded derivates.IFRS 4 phase II solves complex reporting of insurance contracts. The aim is to achieve "real" measurement of liabilitie...

THE IAS/IFRS STANDARDS SYSTEM BETWEEN HARMONIZATION AND DEFORMITY

Directory of Open Access Journals (Sweden)

Mates Dorel

2010-12-01

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

Integrating geriatrics into medical school: student journaling as an innovative strategy for evaluating curriculum.

Science.gov (United States)

Shield, Renée R; Farrell, Timothy W; Nanda, Aman; Campbell, Susan E; Wetle, Terrie

2012-02-01

The Alpert Medical School of Brown University began to integrate geriatrics content into all preclerkship courses and key clerkship cases as part of a major medical school curriculum redesign in 2006. This study evaluates students' responses to geriatrics integration within the curriculum using journals kept by volunteer preclerkship and clerkship students between 2007 and 2010. The journals were used to assess the quality of curricular integration of geriatrics didactic and clinical content, to gather information for shaping the evolving curriculum, and to elicit students' responses about their professional development and caring for older adults. Student "journalers" wrote narrative reactions to and evaluations of aging-related content and exposure to older patients in response to written semistructured questions. An interdisciplinary team (including a health services researcher, gerontologist, medical anthropologist, and 2 geriatricians) used qualitative analysis to code the 405 journal entries. The team identified 10 themes within the following domains: (a) evaluation of efforts to integrate geriatrics within the medical school curriculum, (b) recognition and application of geriatrics principles, (c) student attitudes and cultural experiences regarding aging and the care of older patients, and (d) personal and professional development over time. Themes emerging within these domains reflect the effectiveness of geriatrics integration within the new curriculum as well as students' professional development. Journaling provides a novel and effective method for capturing medical students' responses to curricular content in real time, allowing for midcourse corrections and identifying key components of their professional development.

Integration of ICTs into the Basic Curriculum in Primary Schools in ...

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

Integration of ICTs into the Basic Curriculum in Primary Schools in Sénégal - Phase II ... for integrating ICTs at various stages of the teaching and learning process. ... première cohorte de chercheuses en science des changements climatiques.

IFR electrorefining process

International Nuclear Information System (INIS)

Kim, S. B.

1997-01-01

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

IFRS 8 Toimintasegmentit standardin ongelmia tilintarkastuksen näkökulmasta

OpenAIRE

Lahti-Kala, Anniina

2014-01-01

Vuodesta 2009 lähtien listayhtiöiden soveltama IFRS 8 -standardi määrää, miten yhteisöjen on raportoitava toimintasegmenteistään. Segmenttiraportointi on tullut yhdeksi tärkeimmistä tilinpäätösraportoinnin osa-alueista, ja monet sijoitusanalyytikot pitävät segmentti-informaatiota hyödyllisimpänä tietona investointipäätöksiään varten. IFRS 8 -standardin soveltamisessa on kuitenkin havaittu lukuisia ongelmia, ja standardi oli vuosina 2012 2013 ensimmäisenä IFRS-standardina IASB:n käyttöönoton j...

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

International Nuclear Information System (INIS)

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

1990-01-01

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

Integration of Medical Imaging Including Ultrasound into a New Clinical Anatomy Curriculum

Science.gov (United States)

Moscova, Michelle; Bryce, Deborah A.; Sindhusake, Doungkamol; Young, Noel

2015-01-01

In 2008 a new clinical anatomy curriculum with integrated medical imaging component was introduced into the University of Sydney Medical Program. Medical imaging used for teaching the new curriculum included normal radiography, MRI, CT scans, and ultrasound imaging. These techniques were incorporated into teaching over the first two years of the…

Application of the Intervention Mapping Framework to Develop an Integrated Twenty-first Century Core Curriculum-Part Two: Translation of MPH Core Competencies into an Integrated Theory-Based Core Curriculum.

Science.gov (United States)

Corvin, Jaime A; DeBate, Rita; Wolfe-Quintero, Kate; Petersen, Donna J

2017-01-01

In the twenty-first century, the dynamics of health and health care are changing, necessitating a commitment to revising traditional public health curricula to better meet present day challenges. This article describes how the College of Public Health at the University of South Florida utilized the Intervention Mapping framework to translate revised core competencies into an integrated, theory-driven core curriculum to meet the training needs of the twenty-first century public health scholar and practitioner. This process resulted in the development of four sequenced courses: History and Systems of Public Health and Population Assessment I delivered in the first semester and Population Assessment II and Translation to Practice delivered in the second semester. While the transformation process, moving from traditional public health core content to an integrated and innovative curriculum, is a challenging and daunting task, Intervention Mapping provides the ideal framework for guiding this process. Intervention mapping walks the curriculum developers from the broad goals and objectives to the finite details of a lesson plan. Throughout this process, critical lessons were learned, including the importance of being open to new ideologies and frameworks and the critical need to involve key-stakeholders in every step of the decision-making process to ensure the sustainability of the resulting integrated and theory-based curriculum. Ultimately, as a stronger curriculum emerged, the developers and instructors themselves were changed, fostering a stronger public health workforce from within.

Flood Rescue: A Gender-Inclusive Integrated STEM Curriculum Unit

Directory of Open Access Journals (Sweden)

Emily A. Dare

2017-04-01

Full Text Available As national reform documents and movements in the United States, such as Next Generation Science Standards (NGSS Lead States, 2013, push K-12 educators to begin to include engineering and integration of the STEM disciplines, there is a need to create curricula that meet a multitude of different standards. Additionally, there is a need to engage a more diverse population of students to pursue STEM careers. The 6th grade curriculum presented here focuses on an example of a teacher-created integrated STEM curriculum that combines girl-friendly instructional strategies (Häussler et al., 1998; Newbill & Cennamo, 2008 with an integrated STEM framework (Moore et al., 2014. An engineering design challenge that asks students to create a prototype of a watercraft used by the National Guard to rescue people during floods engages students in learning various physics concepts (forces, buoyancy, volume, and maximum capacity. In this article, we describe the lessons of the unit with respect to the frameworks, as well as key areas that particularly impacted 6th grade girls and boys.

The Impact of Financial Reporting Enforcement and IFRS Adoption on Executive Compensation

DEFF Research Database (Denmark)

Banghøj, Jesper; Marton, Jan; Plenborg, Thomas

This study examines whether both IFRS adoption and the level of financial reporting enforcement impact the contractual usefulness of financial statements, as reflected in payperformance sensitivity. Using a sample of 8,440 executive year observations from 522 firms in 16 European countries we find....... This suggests that the impact of enforcement on pay‐performance sensitivity vanishes after the implementation of IFRS. These results indicate that IFRS dominate enforcement when it comes to the contractual usefulness of financial statements. The findings should be of interest to both enforcement authorities...... that when earnings are based on local GAAP, the payperformance sensitivity is positive and significant only when the level of enforcement is high. When earnings are based on IFRS, we find that the pay‐performance sensitivity is (equally) positive and significant across different levels of enforcement...

Integrative Report on a culture-sensitive quality & curriculum framework

NARCIS (Netherlands)

Sylva, Kathy; Ereky-Stevens, Katharina; Pastori, Giulia; Slot, P.L.; Lerkkanen, Marja-Kristiina

This report draws together research findings that support a comprehensive culture-sensitive European curriculum and quality assessment framework that can inform practice, teacher education and policy. The aim of this integrative report is to inform the development of a comprehensive,

Integrating Professional Development across the Curriculum: An Effectiveness Study

Science.gov (United States)

Ciarocco, Natalie J.; Dinella, Lisa M.; Hatchard, Christine J.; Valosin, Jayde

2016-01-01

The current study empirically tested the effectiveness of a modular approach to integrating professional development across an undergraduate psychology curriculum. Researchers conducted a two-group, between-subjects experiment on 269 undergraduate psychology students assessing perceptions of professional preparedness and learning. Analysis…

Mutual Workshops enhancing Curriculum Integration

DEFF Research Database (Denmark)

Bjerregaard Jensen, Lotte; Markvorsen, Steen; Almegaard, Henrik

2011-01-01

. A course in material science was moved from the fourth to the first semester so that the project could be informed by material science. A new course in geometry was prepared and software that could facilitate an integrated design project was introduced (STAAD Pro). The ‘full package’ of the new third....... Every semester has a teaching team consisting of all the teachers for courses in that semester. Each semester also has its own theme and a multidisciplinary, joint project. So the most active members of the teaching team, of course, are those responsible for courses that address the theme and contribute...... to the joint project. The theme of the third semester is ‘structural design’. Structural design is defined as an integration of material science, statics and geometry in relation to an architectural project. Anticipating the implementation of CDIO and this theme, major changes were made to the curriculum...

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

Directory of Open Access Journals (Sweden)

David Procházka

2016-04-01

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

Integral fast reactor concept inherent safety features

International Nuclear Information System (INIS)

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

1987-01-01

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

EU adoption of the IFRS 8 standard on operating segments

OpenAIRE

Nicolas Véron

2007-01-01

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

IFR fuel cycle

International Nuclear Information System (INIS)

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

1992-01-01

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

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

OpenAIRE

Stejskalová, Lenka

2012-01-01

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

Curriculum integrated information literacy: a challenge

DEFF Research Database (Denmark)

Bønløkke, Mette; Kobow, Else; Kristensen, Anne-Kirstine Østergaard

2012-01-01

Information literacy is a competence needed for students and for practitioners in the nursing profession. A curriculum integrated intervention was qualitatively evaluated by focus group interviews of students, lecturers and the university librarian. Information literacy makes sense for students...... when it is linked to assignments, timed right, prepared, systematic and continuous. Support is needed to help students understand the meaning of seeking information, to focus their problem and to make them reflect on their search and its results. Feedback on materials used is also asked for...

General aaproach to the IFRS and US GAAP convergence

Directory of Open Access Journals (Sweden)

Hana Bohušová

2011-01-01

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

Mandatory adoption of IFRS in emerging markets: the case of Turkey

Directory of Open Access Journals (Sweden)

Hüseyin Temiz

2017-12-01

Full Text Available European-listed companies and many emerging countries have been required to present their consolidated financial statements in compliance with the International Financial Reporting Standards (IFRS since 2005. Having cross-border comparability and transparency with this uniform accounting system is expected to provide higher accounting quality and value relevance. Evaluation of financial performance in terms of value relevance of IFRS is not only vital for existing investors or stakeholders but also for those who want to invest at the international level. Thus, in this study, we examine the value relevance of earnings and book value of equity on share prices through using Ohlson (1995 valuation model. While 2001 to 2004 is conducted as the pre-IFRS period, 2005-2008 is a post-IFRS period to display the change in value relevance in the same number of years. Our sample includes only nonfinancial firms that operate on BIST index. Since financial firms are subject to different regulations, we exclude them from the sample. The results show that the accounting information produced under IFRS is more value relevant. We test the value relevance with both cross-sectional and pooled regression for the periods. In addition, we use panel data analysis (survival analysis to validate the increase in value relevance between the periods. We also test the firm size and earnings announcement effect on value relevance for robustness.

IFRS 16 “Leases” – consequences on the financial statements and financial indicators

Directory of Open Access Journals (Sweden)

Marian SACARIN

2017-02-01

Full Text Available In January 2016, the International Accounting Standards Board (IASB issued IFRS 16 “Leases”, which will replace the current standard IAS 17 “Leases”. IFRS 16, whose application is mandatory for annual periods beginning on or after January 2019, sets out new rules for the recognition and measurement of leases, leading to a change of value for the elements recognized in the financial statements, as well as for the financial indicators calculated based on these. The purpose of this article is to present, based on a comparative analysis of IFRS 16 and IAS 17, the main consequences that the application of IFRS 16 will arise, in respect of the financial statements and the financial indicators determined based on the information provided by these.

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

NARCIS (Netherlands)

Brouwer, A.J.; Hoogendoorn, Martin

2017-01-01

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

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

Directory of Open Access Journals (Sweden)

Aria Farah Mita

2015-12-01

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

Integral Fast Reactor concept

Energy Technology Data Exchange (ETDEWEB)

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

1986-01-01

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

Integral Fast Reactor concept

International Nuclear Information System (INIS)

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

1986-01-01

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

The Integral Fast Reactor

International Nuclear Information System (INIS)

Till, C.E.; Chang, Y.I.; Lineberry, M.J.

1990-01-01

Argonne National Laboratory, since 1984, has been developing the Integral Fast Reactor (IFR). This paper will describe the way in which this new reactor concept came about; the technical, public acceptance, and environmental issues that are addressed by the IFR; the technical progress that has been made; and our expectations for this program in the near term. 5 refs., 3 figs

Integral Fast Reactor Program

International Nuclear Information System (INIS)

Chang, Y.I.; Walters, L.C.; Laidler, J.J.; Pedersen, D.R.; Wade, D.C.; Lineberry, M.J.

1993-06-01

This report summarizes highlights of the technical progress made in the Integral Fast Reactor (IFR) Program in FY 1992. Technical accomplishments are presented in the following areas of the IFR technology development activities: (1) metal fuel performance, (2) pyroprocess development, (3) safety experiments and analyses, (4) core design development, (5) fuel cycle demonstration, and (6) LMR technology R ampersand D

The Connection between IAS/IFRS and Social Responsibility

Directory of Open Access Journals (Sweden)

Stefano AMELIO

2016-05-01

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

Clinical leadership as an integral curriculum thread in pre-registration nursing programmes.

Science.gov (United States)

Brown, Angela; Dewing, Jan; Crookes, Patrick

2016-03-01

In recent years there has been a growth in leadership development frameworks in health for the existing workforce. There has also been a related abundance of leadership programmes developed specifically for qualified nurses. There is a groundswell of opinion that clinical leadership preparation needs to extend to preparatory programmes leading to registration as a nurse. To this end a doctoral research study has been completed that focused specifically on the identification and verification of the antecedents of clinical leadership (leadership and management) so they can shape the curriculum content and the best way to deliver the curriculum content as a curriculum thread. To conceptualise how the curriculum content, identified and verified empirically, can be structured within a curriculum thread and to contribute to the discussion on effective pedagogical approaches and educational strategies for learning and teaching of clinical leadership. A multi-method design was utilised in the research in Australia. Drawing on core principles in critical social theory, an integral curriculum thread is proposed for pre-registration nursing programmes that identifies the antecedents of clinical leadership; the core concepts, together with the continuum of enlightenment, empowerment, and emancipation. The curriculum content, the effective pedagogical approaches and the educational strategies are supported theoretically and we believe this offers a design template for action and a way of thinking about this important aspect of preparatory nursing education. Moreover, we hope to have created a process contributing to a heighten sense of awareness in the nursing student (and other key stakeholders) of the what, how and when of clinical leadership for a novice registered nurse. The next stage is to further test through research the proposed integral curriculum thread. Copyright © 2015 Elsevier Ltd. All rights reserved.

Development of Integrative STEM Curriculum: A Multiple Case Study of Multi-Disciplinary Teams in Two Pennsylvania High Schools

Science.gov (United States)

Rider-Bertrand, Joey H.

At the start of the 21st century, STEM education was a new priority in many schools as the focus shifted from separate disciplines to integrative STEM education. Unfortunately, there was limited research to offer guidance to practitioners (Brown, 2012; Honey, Pearson & Schweingruber, 2014). This qualitative, multiple case study explored the experiences of two multi-disciplinary teams of secondary teachers from Pennsylvania who developed and implemented integrative STEM curriculum. Four teachers from a rural high school and four teachers from a suburban high school participated in the study. A document review of integrative STEM curriculum and semi-structured interviews were conducted to learn about the curriculum development process and teachers' perceptions regarding conditions that support or hinder success. Individual and cross-case analyses were performed to establish findings and themes. Although the individual case themes varied slightly, the cross-case themes and assertions that emerged provided highly sought after guidance to practitioners and added to the limited body of research on integrative STEM education. This study found that current curriculum models do not fit integrative STEM curriculum, the development process is fluid, and substantial administrative support and resources are necessary to develop, implement, and sustain integrative STEM education programs. The results offered implications for all educators, as well as two examples of how teachers navigated the terrain of integrative STEM curriculum.

Integral fast reactor

International Nuclear Information System (INIS)

Chang, Y.I.

1989-01-01

The Integral Fast Reactor (IFR) is an innovative liquid metal reactor concept being developed at Argonne National Laboratory. It seeks to specifically exploit the inherent properties of liquid metal cooling and metallic fuel in a way that leads to substantial improvements in the characteristics of the complete reactor system. This paper describes the key features and potential advantages of the IFR concept, with emphasis on its safety characteristics

IFRS STANDARDS AND THEIR POLITICAL ACCEPTANCE IN EUROPE AND UNITED STATES

Directory of Open Access Journals (Sweden)

Marta Lapková

2011-01-01

Full Text Available The year 2005 marked the start of a new era in global conduct of business, and thefulfillment of a thirty-year effort to create the financial reporting rules for a worldwidecapital market. For during that year’s financial reporting cycle, as many as 7,000 listedcompanies in the 25 European Union member states, plus many others in countries such asAustralia, New Zealand, Russia, and South Africa were expected (in the EU, required toproduce annual financial statements in compliance with a single set of international rules—International Financial Reporting Standards (IFRS. Many other business entities, whilenot publicly held and not currently required to comply with IFRS, will also do so, eitherimmediately or over time, in order to conform to what is clearly becoming the newworldwide standard. Since there are about 15,000 SEC-registered companies in the USAthat prepare financial statements in accordance with US GAAP (plus countless nonpubliclyheld companies also reporting under GAAP, the vast majority of the world’s largebusinesses will now be reporting under one or the other of these two comprehensivesystems of accounting and financial reporting rules.Most other national GAAP standards have been reduced in importance or are being phasedout as nations all over the worlds are now embracing IFRS. For example, Canada hasannounced that Canadian GAAP (which was very similar to US GAAP will be eliminatedand replaced by IFRS by 2011. More immediately, China will require listed companies toemploy IFRS. It is quite predictable that only US GAAP will (for the foreseeable futureremain as a competitive force in the accounting standards arena, and even that situation willbe more a formality than a substantive reality, given the formal commitment (andsubstantial progress made to date to “converge” US GAAP and IFRS.

Integrating the ChE Curriculum via a Recurring Laboratory

Science.gov (United States)

Kubilius, Matthew B.; Tu, Raymond S.; Anderson, Ryan

2014-01-01

A recurring framework has been integrated throughout the curriculum via a Continuously Stirred Tank Reactor (CSTR) platform. This laboratory is introduced during the material and energy balance course, and subsequent courses can use these results when explaining more advanced concepts. Further, this laboratory gives students practical experience…

Embedding of Authentic Assessment in Work-Integrated Learning Curriculum

Science.gov (United States)

Bosco, Anna Maria; Ferns, Sonia

2014-01-01

Contemporary perspectives of higher education endorse a work integrated learning (WIL) approach to curriculum content, delivery and assessment. It is agreed that authenticity in learning relates to real-world experience, however, differentiating and strategically linking WIL provision and facilitation to assessment tasks and collation of authentic…

Financial Reporting Through IFRS

OpenAIRE

Doina Maria Tilea; Vasile Bleotu; Alexandra Ana Maria Serban

2013-01-01

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

A literature review on the impact of IAS/IFRS and regulations on quality of financial reporting

Directory of Open Access Journals (Sweden)

Wadesango Newman

2016-10-01

Full Text Available The International Accounting Standards Board (IASB in its objectives and preamble, presume that IFRS adoption and perceived compliance to regulatory framework is associated with increased financial reporting quality. Based on these assumptions, this desktop study reviewed several documents to determine whether the IFRS adoption has led to increased financial reporting quality in Zimbabwe. The researchers reviewed literature on how the IAS/IFRS and regulations affect the financial reporting quality of listed companies. The factors around IFRS adoption were identified (mandatory, voluntary and convergence and discussed in relation to the financial reporting quality. Evidence from previous studies conducted in line with this same issue shows that there is no conclusive evidence on how IFRS and regulations affect the financial reporting quality. Issues to be addressed in further studies include the importance of financial statements prepared under IFRS framework and the importance of compliance with accounting and auditing requirements

Integrating Informatics into the Undergraduate Curriculum: A Report on a Pilot Project.

Science.gov (United States)

Ingram, D; Murphy, J

1996-01-01

Previous case reports in this series on Education and Training have looked at specialist courses for postgraduate students seeking an in-depth knowledge of informatics and a career in the field. By contrast, this review describes a project designed to pilot a series of learning opportunities for undergraduate medical students. Although some UK medical colleges have opted to introduce informatics into the curriculum as a discipline in its own right, the Informatics Department at St Bartholomew's Hospital Medical College chose a different approach. When a new curriculum was introduced at St Bartholomew's and at The London Hospital Medical College, the Head of the Informatics Department saw this as an ideal opportunity to explore ways of integrating informatics into the curriculum. The initiatives described in this paper were made possible as a result of an award from the UK government Department of Employment. Money from an Enterprise in Higher Education grant funded a range of programmes, one of which was designed to introduce students to selected aspects of informatics and to demonstrate what is feasible in the undergraduate curriculum. The work carried out over a period of three and a half years was intended to provide the basis for the next phase of curriculum development. However, in the wake of the restructuring which has taken place in London medical colleges, the Informatics Department at what was St Bartholomew's has relocated to University College London Medical School, and is now called The Centre for Health Informatics and Multiprofessional Education (CHIME). University College is designing a new medical curriculum and CHIME is drawing on the experience gained through the Enterprise Project to find the best way to integrate informatics into this curriculum.

Transient feedback from fuel motion in metal IFR [Integral Fast Reactor] fuel

International Nuclear Information System (INIS)

Rhodes, E.A.; Stanford, G.S.; Regis, J.P.; Bauer, T.H.; Dickerman, C.E.

1990-01-01

Results from hodoscope data analyses are presented for TREAT transient-overpower tests M5 through M7 with emphasis on transient feedback mechanisms, including prefailure expansion at the tops of the fuel pins, subsequent dispersive axial fuel motion, and losses in relative worth of the fuel pins during the tests. Tests M5 and M6 were the first TOP tests of margin to cladding branch and prefailure elongation of D9-clad ternary (U-Pu-Zr) IFR-type fuel. Test M7 extended these results to high-burnup fuel and also initiated transient testing of HT9-clad binary (U-Zr) FFTF-driver fuel. Results show significant prefailure negative reactivity feedback and strongly negative feedback from fuel driven to failure. 4 refs., 6 figs

Integrated Pest Management: A Curriculum for Early Care and Education Programs

Science.gov (United States)

California Childcare Health Program, 2011

2011-01-01

This "Integrated Pest Management Toolkit for Early Care and Education Programs" presents practical information about using integrated pest management (IPM) to prevent and manage pest problems in early care and education programs. This curriculum will help people in early care and education programs learn how to keep pests out of early…

Building an Evaluation Strategy for an Integrated Curriculum in Chemical Engineering

Science.gov (United States)

McCarthy, Joseph J.; Parker, Robert S.; Abatan, Adetola; Besterfield-Sacre, Mary

2011-01-01

Increasing knowledge integration has gained wide-spread support as an important goal in engineering education. The Chemical Engineering Pillars curriculum at the University of Pittsburgh, unique for its use of block scheduling, is one of the first four-year, integrated curricula in engineering, and is specifically designed to facilitate knowledge…

"Paideia Kyriou": Biblical and Patristic Models for an Integrated Christian Curriculum

Science.gov (United States)

Turley, Stephen Richard

2009-01-01

In recent years, a number of studies corroborate the importance of an integrated or interdisciplinary curriculum for an effective education. However, contemporary proposals for the function of theology as the integrative center have been limited mainly to sectarian communities and remain a work in progress. Noting the fruitfulness of historical…

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

OpenAIRE

Irina-Doina Pascan

2014-01-01

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

Residents' perceptions of an integrated longitudinal curriculum: a qualitative study.

Science.gov (United States)

Lubitz, Rebecca; Lee, Joseph; Hillier, Loretta M

2015-01-01

The purpose of this study was to explore family medicine residents' perceptions of a newly restructured integrated longitudinal curriculum. A purposeful sample of 16 family medicine residents participated in focus group interviews conducted from a grounded theory perspective to identify the characteristics of this training model that contribute to and that challenge learning. Eight key themes were identified: continuity of care, relevance to family medicine, autonomy, program-focused preparation, professional development as facilitated by role modeling, patient volume, clarity of expectations for learners, and logistics. Positive learning experiences were marked by high levels of autonomy, continuity, and relevance to family medicine. Less favorable learning experiences were characterized by limited opportunities for continuity of care, limited relevance to family medicine practice and unclear expectations for the resident's role. Family physician-led learning experiences contributed to residents' understanding of the full scope of family medicine practice, more so than specialist-led experiences. The logistics of implementing the integrated block were challenging and negatively impacted continuity and learning. This study suggests that an integrated longitudinalized family medicine block training model has the potential to support the principles of a longitudinal integrated competency-based curriculum to effectively prepare residents for family medicine practice.

PLACE-BASED EDUCATION APPROACH AS AN INNOVATION OF AN INTEGRATED CURRICULUM

Directory of Open Access Journals (Sweden)

fidyati sulaiman

2015-05-01

Full Text Available Curriculum design is aimed to promote equality of empowerment. In most practice, however, the curriculum purposes confront conflicts especially between national and local needs. Consequently, there are many insightful and innovative educational work which has relatively small advantages for students and schools in its flexibility and opportunity. This leads to a situation in which some groups have lack of opportunities in getting benefit from the educational curriculum application. This essay presents an appproch as an innovation of an integrated curriculum called as place-based education. The significance of this strategy is believed to be able to promote the content of learning to the level of local’s relevance and engagement. Finally, the more relevant of the learning content to the students’ socio-cultural life the broader participation they can play in the community and future career.

Perceived Costs and Benefits of IFRS Adoption of Cross-Border Mergers: A Statistical Analysis of Indian and Chinese Companies

Directory of Open Access Journals (Sweden)

Ibrahim Mert

2014-02-01

Full Text Available The purpose of this quantitative study was to examine the links between IFRS adoption status, mergers tempo, and perception of IFRS costs and benefits among Indian and Chinese companies. As more capital accrues in India and China, more cross-border mergers activity initiated from these countries should be expected. This paper is trying to extant a research to observe the results related the adaption of IFRS in India and China. During the analyses around 2 authors‘ books were related to this paper. During the study it was focused to collect information observation through published academic books and articles. Some questions raised by the increased tempo of cross-border mergers activity are as follows: (a What are the differences between Indian and Chinese companies‘ perceptions of IFRS costs and benefits? (b What are the differences between IFRS adopters and IFRS non-adopters in perceptions of IFRS costs and benefits? This study identified some significant differences between Indian and Chinese companies‘ perceived IFRS costs and benefits, centering on the role that management accounting played for Chinese companies. Additionally, there were significant differences between how IFRS adopters and non-adopters perceived IFRS in terms of statement simplification, global credibility, and investor attractiveness. This study provides a statistical analysis for the IFRS adaption process of Indian and Chinese companies for the crossborder merger actions.

Empirical Investigation into the Determinants of Compliance with IFRS 7 Disclosure Requirements

Directory of Open Access Journals (Sweden)

Atanasko Atanasovski

2015-04-01

Full Text Available The purpose of this paper is to assess the quality of disclosures related to financial instruments provided in annual financial statements of Macedonian listed companies and empirically investigate factors that have the potential to influence the quality of these disclosures in accordance with IFRS 7 requirements. Based on the postulates and the results of the empirical investigations of prior IAS compliance studies I have constructed a disclosure index for each listed company and performed regression analysis with independent variables representing some characteristics of listed companies investigated, such as their size, industry, type of auditor engaged, ownership concentration, profitability and leverage. My regression analysis results supported the conclusion that the level of compliance with IFRS 7 requirements is related to the type of auditor engaged and ownership concentration in investigated companies. The results of my research will contribute the large body of empirical studies on IFRS disclosure and compliance, providing evidence from South- East European Transitional Economy that adopted IFRS as national financial reporting framework.

Engineering the curriculum: Towards an adaptive curriculum

Science.gov (United States)

Johns-Boast, Lynette Frances

The curriculum is one of the most important artefacts produced by higher education institutions, yet it is one of the least studied. Additionally, little is known about the decision-making of academics when designing and developing their curricula, nor how they make use of them. This research investigates how 22 Australian higher education engineering, software engineering, computer science, and information systems academics conceive of curriculum, what approaches they take when designing, and developing course and program curricula, and what use they make of the curriculum. It also considers the implications of these conceptions and behaviour upon their curricula. Data were collected through a series of one-to-one, in-depth, qualitative interviews as well as small focus group sessions and were analysed following Charmaz’ (2006) approach to grounded theory. In this thesis, I argue that the development of curricula for new higher degree programs and courses and / or the updating and innovating of an existing curriculum is a design problem. I also argue that curriculum is a complex adaptive system. Surrounding the design and development of a curriculum is a process of design that leads to the creation of a designed object - the official-curriculum. The official-curriculum provides the guiding principles for its implementation, which involves the design and development of the curriculum-in-use, its delivery, and evaluation. Data show that while the participants conceive of curriculum as a problem of design involving a design process leading to the development of the official-curriculum, surprisingly, their behaviour does not match their conceptions. Over a very short period, their behaviour leads to a process I have called curriculum drift where the official-curriculum and the curriculum-in-use drift away from each other causing the curriculum to lose its integrity. Curricular integrity is characterised through the attributes of alignment, coherence, and

A status report on the integral fast reactor fuels and safety program

International Nuclear Information System (INIS)

Pedersen, D.R.; Seidel, B.R.

1990-01-01

The integral fast reactor (IFR) is an advanced liquid-metal-cooled reactor (ALMR) concept being developed at Argonne National Laboratory. The IFR program is specifically responsible for the irradiation performance, advanced core design, safety analysis, and development of the fuel cycle for the US Department of Energy's ALMR program. The basic elements of the IFR concept are (a) metallic fuel, (b) liquid-sodium cooling, (c) modular, pool-type reactor configuration, (d) an integral fuel cycle based upon pyrometallurgical processing. The most significant safety aspects of the IFR program result from its unique fuel design, a ternary alloy of uranium, plutonium, and zirconium. This fuel is based on experience gained through > 25 yr operation of the Experimental Breeder Reactor II (EBR-II) with a uranium alloy metallic fuel. The ultimate criteria for fuel pin design is the overall integrity at the target burnup. The probability of core meltdown is remote; however, a theoretical possibility of core meltdown remains. The next major step in the IFR development program will be a full-scale pyroprocessing demonstration to be carried out in conjunction with EBR-II. The IFR fuel cycle closure based on pyroprocessing will also have a dramatic impact on waste management options and on actinide recycling

The integration of blended learning into an occupational therapy curriculum: a qualitative reflection.

Science.gov (United States)

Barnard-Ashton, Paula; Rothberg, Alan; McInerney, Patricia

2017-08-17

This paper presents a critical reflection of the integration of Blended Learning (BL) into an undergraduate occupational therapy curriculum which was delivered through Problem Based Learning (PBL). This is a qualitative reflection of a Participatory Action Research (PAR) study using Brookfield's model for critical reflection of an educator's practice. The model uses four 'lenses' through which to focus enquiry: Lens 1) our autobiography as a learner of practice; Lens 2) our learners' eyes; Lens 3) our colleagues' experiences; and Lens 4) the theoretical literature. Grounded theory analysis was applied to the data. The factors that contributed to successful integration of technology and e-Learning into an existing curriculum, the hurdles that were navigated along the way, and how these influenced decisions and innovation are explored. The core categories identified in the data were "drivers of change" and "outcomes of BL integration". Key situations and pivotal events are highlighted for their role in the process that led to the project maturing. Each lens reflects the successes and hurdles experienced during the study. Brookfield's model provides an objective method of reflection which showed that despite the hurdles, e-Learning was successfully integrated into the curriculum.

Attitudes among students and teachers on vertical integration between clinical medicine and basic science within a problem-based undergraduate medical curriculum.

Science.gov (United States)

Brynhildsen, J; Dahle, L O; Behrbohm Fallsberg, M; Rundquist, I; Hammar, M

2002-05-01

Important elements in the curriculum at the Faculty of Health Sciences in Linköping are vertical integration, i.e. integration between the clinical and basic science sections of the curriculum, and horizontal integration between different subject areas. Integration throughout the whole curriculum is time-consuming for both teachers and students and hard work is required for planning, organization and execution. The aim was to assess the importance of vertical and horizontal integration in an undergraduate medical curriculum, according to opinions among students and teachers. In a questionnaire 102 faculty teachers and 106 students were asked about the importance of 14 different components of the undergraduate medical curriculum including vertical and horizontal integration. They were asked to assign between one and six points to each component (6 points = extremely important for the quality of the curriculum; 1 point = unimportant). Students as well as teachers appreciated highly both forms of integration. Students scored horizontal integration slightly but significantly higher than the teachers (median 6 vs 5 points; p=0.009, Mann-Whitney U-test), whereas teachers scored vertical integration higher than students (6 vs 5; p=0.019, Mann-Whitney U-test). Both students and teachers considered horizontal and vertical integration to be highly important components of the undergraduate medical programme. We believe both kinds of integration support problem-based learning and stimulate deep and lifelong learning and suggest that integration should always be considered deeply when a new curriculum is planned for undergraduate medical education.

IMPLEMENTATION OF IFRS IN UKRAINE AS AN INCENTIVE FOR BUSINESS DEVELOPMENT

Directory of Open Access Journals (Sweden)

O. Kirey

2014-09-01

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

IAS/IFRS and financial reporting quality: Lessons from the European experience

Directory of Open Access Journals (Sweden)

Vera Palea

2013-12-01

Full Text Available This paper discusses the effects of the adoption of IAS/IFRS in Europe on the quality of financial reporting. In doing so, it adopts the perspective of stock market investors and focuses on value-relevance research. The adoption of IAS/IFRS in Europe is an example of accounting standardization among countries with different institutional frameworks and enforcement rules. This allows investigating whether, and to what extent, accounting regulation per se can affect the quality of financial reporting and leads to convergence in financial reporting. This is a key issue for standard setting purposes as IAS/IFRS have been adopted in very diverse countries all over the world, and many others are likely to adopt them in the near future.

DOES IFRS HAVE IMPACT ON EARNING’S QUALITY AND AUDIT FEE?

Directory of Open Access Journals (Sweden)

Linda Kusumaning Wedari

2017-08-01

Full Text Available Abstract: Does IFRS have the impact on earning’s quality and audit fees? The purpose of this research is to provide empirical evidence regarding the impacts of IFRS’s adoption on earning’s quality and audit fee. This research used nonfinancial companies in Indonesia Stock Exchange in 2010-2014 before Asean Economic Community implementation in 2015. The data was collected by employing purposive sampling, which was then analysed by using panel regression method. The result showed that on one hand, the adoption of IFRS did not affect earning’s quality, while on the other hand, it is proven that earning’s quality affected audit fee for companies adopting IFRS. Therefore, companies in Indonesia should update with the progress of the international standard.

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,…

The Integral Fast Reactor concept

International Nuclear Information System (INIS)

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

1986-01-01

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

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

Science.gov (United States)

Tickell, Geoffrey; Rahman, Monsurur; Alexandre, Romain

2013-01-01

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

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

Science.gov (United States)

2010-08-18

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

Konvergence IFRS a US GAAP v oblasti vykazování výnosů

OpenAIRE

Schaffer, Jakub

2015-01-01

This diploma thesis deals with impacts of implementation of the new standard IFRS 15 which is result of part of the project convergence between IFRS and US GAAP. The theoretical part describes current standards which deal with revenues recognition under IFRS and US GAAP and compares them. The practical part describes the new standard IFRS 15. In the practical part there is an identification of changes in comparison with current standards and presented impact which will affect specific sectors.

Egyptian Art: An Integrated Curriculum Guide for the Intermediate and Middle School Student.

Science.gov (United States)

Fuerst, Ann Heidt, Ed.

This curriculum guide offers instructional materials to integrate the study of ancient Egyptian art across the curriculum. It is designed to be used in coordination with a student field trip to a related exhibit at the San Diego (California) Museum of Man. Materials can be adapted for use independent of the exhibition. Designed for students and…

THE IMPACT OF IFRS ADOPTION ON EARNINGS MANAGEMENT IN BANKING COMPANIES IN INDONESIA STOCK EXCHANGE

Directory of Open Access Journals (Sweden)

Prima Santy

2016-12-01

Full Text Available The issue of the IFRSadoption as a standard that can lead to a reduction of earnings management. The research aimed to give empirical evidence concerning the impact of the IFRS adoption on earnings management, and the test of the difference level of earnings management between before and after the IFRS adoption. The research scope focused on the implementation of IFRS adoption particularly in PSAK No. 50 and PSAK No. 55 (revised 2006 concerningfinancial instruments. The research objects were the banking companies listed in Indonesia Stock Exchange for 4 years (2008-2011, i.e. as many as 23 banks. Samples were taken by using the purposive sampling technique. The main variables in this research are IFRS and earnings management,and includes several control variable, among others are, size, financial leverage, market to book value and institutional investors. The data were analyzed usingmultiple regression analysis and different t-test analysis. The research result indicates that the IFRS adoption has not effect the decreaseon the earnings management.Among the four control variables, the variable institutional investor is found not to have theeffect on earnings management, whereas the other three variables haveeffect.The result of the different t-test analysis also indicates that statistically there is not significant difference on the level of the earnings management between before and after IFRS adoption. Thus, based on this study concluded that the adoption of IFRS still allow for the occurrence of earnings management.

Bruken av nasjonale prøver

DEFF Research Database (Denmark)

Skov, Poul

2010-01-01

Artiklen beskriver resultater fra en omfattende evaluering af brugen af de nationale prøver i norsk grundskole. De nationale prøver er blevet modtaget positivt af mange kommuner og skoleledere og i mindre grad af lærerne. Resultaterne viser også, at prøverne er styrende for undervisningen, at bru...

The Effect of IFRS Adoption on the Financial Reports of Local Government Entities

Directory of Open Access Journals (Sweden)

Kamran Ahmed

2012-09-01

Full Text Available This paper aims to analyse the changes in accounting surplus (loss, equity and assets, and liabilities as a result of accounting policy changes from the Australian Accounting Standards (AAS to the International Financial Reporting Standards (IFRS in Australian local government entities. Using the reconciliation notes disclosed by 117 local government entities, evidence is provided on the effects of IFRS adoption by identifying the key items that of difference between IFRS and AASB. The results show some differences between two sets of accounts prepared under these different accounting standards. While the average surplus (loss of local councils has decreased, their equities, assets and liabilities have increased, with no major significant changes in their overall financial position, except for liabilities. These results indicate the possible consequences of the adoption of IFRS by local government entities in other countries on performance indicators who have or are yet to implement these standards.

Price Undertakings, VERs, and Foreign Direct Investment

OpenAIRE

Ishikawa, Jota; Miyagiwa, Kaz

2006-01-01

We compare the relative effect of a voluntary export restraint (VER) and a price undertaking on foreign firms' incentive to engage in FDI. We emphasize foreign rivalry as a determinant of FDI. We show, in a model that has two foreign firms competing with a home firm in the home country, that a price undertaking induces more FDI than a VER. The home country government, operating under the constraint to protect the home firm, is generally better off settling an antidumping case with a VER than ...

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

DEFF Research Database (Denmark)

Thinggaard, Frank

2017-01-01

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

VerSeDa: vertebrate secretome database.

Science.gov (United States)

Cortazar, Ana R; Oguiza, José A; Aransay, Ana M; Lavín, José L

2017-01-01

Based on the current tools, de novo secretome (full set of proteins secreted by an organism) prediction is a time consuming bioinformatic task that requires a multifactorial analysis in order to obtain reliable in silico predictions. Hence, to accelerate this process and offer researchers a reliable repository where secretome information can be obtained for vertebrates and model organisms, we have developed VerSeDa (Vertebrate Secretome Database). This freely available database stores information about proteins that are predicted to be secreted through the classical and non-classical mechanisms, for the wide range of vertebrate species deposited at the NCBI, UCSC and ENSEMBL sites. To our knowledge, VerSeDa is the only state-of-the-art database designed to store secretome data from multiple vertebrate genomes, thus, saving an important amount of time spent in the prediction of protein features that can be retrieved from this repository directly. VerSeDa is freely available at http://genomics.cicbiogune.es/VerSeDa/index.php. © The Author(s) 2017. Published by Oxford University Press.

Adoption of IFRS in Brazil: Effects on Accounting Conservatism

Directory of Open Access Journals (Sweden)

Erivelto Fioresi de Sousa

2016-06-01

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

Design of an intelligent materials data base for the IFR

International Nuclear Information System (INIS)

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

1992-01-01

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

Veterinary student attitudes toward curriculum integration at James Cook University.

Science.gov (United States)

Cavalieri, John

2009-01-01

The aim of this study was to investigate the attitudes of veterinary science students to activities designed to promote curriculum integration. Students (N = 33) in their second year of a five-year veterinary degree were surveyed in regard to their attitudes to activities that aimed to promote integration. Imaging, veterinary practice practicals, and a field trip to a cattle property were classified as the three most valuable learning activities that were designed to promote integration. Veterinary practice practicals, case studies, and palpable anatomy were regarded by students as helping them to learn information presented in other teaching sessions. They also appeared to enhance student motivation, and students indicated that the activities assisted them with their preparation for and performance at examinations. Attitudes to whether the learning exercises helped improve a range of skills and specific knowledge varied, with 39-88% of students agreeing that specific skills and knowledge were enhanced to a large or very large extent by the learning activities. The results indicate that learning activities designed to promote curriculum integration helped improve motivation, reinforced learning, created links between foundational knowledge and its application, and assisted with the development of skills that are related to what students will do in their future careers.

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

OpenAIRE

Vicky COLE; Joel BRANSON; Diane BREESCH

2011-01-01

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

Proces tvorby, schvalování a uplatňování IFRS

OpenAIRE

Valášková, Mariana

2010-01-01

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

The IFR modern nuclear fuel cycle

International Nuclear Information System (INIS)

Hannum, W.H.

1991-01-01

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

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

Science.gov (United States)

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

2015-09-01

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

Integrating Business Analytics in the Marketing Curriculum: Eight Recommendations

Science.gov (United States)

LeClair, Dan

2018-01-01

Advances in technology and marketing practice have left little doubt that analytics must be integrated into the marketing curriculum, the question for many educators now is how to best to do so. While the response for each school will depend on its mission and context, as well as its strategies and resources, there already is much that can be…

Layering of IFRS and Dual Institutionality of Accounting Standards in Belarus

OpenAIRE

Alexander, David; Alon, Anna

2017-01-01

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

US ADOPTION OF IFRS MAY HELP TO JUMPSTART THE US ECONOMY

OpenAIRE

Anne B. Fosbre; Ellen M. Kraft,; Paul B. Fosbre,

2011-01-01

The United States prompt adoption of International Financial Reporting Standards (IFRS) may help to jumpstart the US economy. Investors would be able to make comparisons and evaluate investment opportunities worldwide. US Multinational companies would be able to cut costs. In preparation of financial statements using IFRS the results presented usually portray higher figures. This would help to present more favorable valuations and help to promote growth with improved financial reporting. The ...

Convergence of Romanian accounting regulations with IFRS. A longitudinal analysis

Directory of Open Access Journals (Sweden)

Ioana PĂLĂRIE

2016-06-01

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

Muudetud IFRS 3 ja IAS 27 / Monika Peetson

Index Scriptorium Estoniae

Peetson, Monika, 1976-

2008-01-01

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

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

Directory of Open Access Journals (Sweden)

Procházka David

2017-03-01

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

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

Directory of Open Access Journals (Sweden)

Dewi Pudji Rahayu

2016-12-01

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

PROFESSIONAL JUDGMENT AND CREATIVE ACCOUNTING UNDER IFRS IN EX-COMMUNIST COUNTRIES: CASE OF ROMANIA

Directory of Open Access Journals (Sweden)

MEGAN Ovidiu

2011-12-01

Full Text Available The accounting rules from each country evolve in time in order to respond the social, cultural and economical environment needs. After some communist countries (as Romania, Bulgaria, Poland, Hungary, Czech Republic, Slovenia, Estonia, Lithuania, s.o. joined the European Union an important number of local companies became to apply accounting regulation according with International Financial Reporting Standards (IFRS. This paper surveys the theoretical and empirical literature on the possible risks for companies management from ex-communist counties by applying (mandatory or voluntary International Financial Reporting Standards reporting regulation and professional judgment. Under the pressure of economic globalization all the ex-communist countries ware obliged to adopt International Financial Reporting Standards in the field of accounting. The main objective of this paper is to find out from the experience of different companies who already adopted IFRS which are the risks related to professional judgment application under IFRS on the financial statement users. As research methodology we integrated theoretical and empirical studies from accounting and law (especially from Romanian experience in order to contribute to the cross-fertilization of our field of interest. As final results of our paper we find that the biggest risk of applying professional judgment prescribed by IFRS in ex-communist countries is to appear different creative accounting techniques which influence in a negative way the decision-making process for the financial statements users. During worldwide financial crisis the majority of Romanian companies tried to use in the most appropriate way the professional judgment in order to arrange their financial reports and to save company's money (in relation with local government or to show higher performance (in relation with financial institutions for the fund-raising process We identified several motivations including the existence

Integration of Computers into the Medical School Curriculum: An Example from a Microbiology Course.

Science.gov (United States)

Platt, Mark W.; And Others

1994-01-01

While the use of computers has become widespread in recent years, a unified, integrated approach to their use in the medical school curriculum has not yet emerged. Describes a program at the University of New Mexico that will phase-in computerization of its curriculum beginning in the fall of 1993. (LZ)

The IFR modern nuclear fuel cycle

Energy Technology Data Exchange (ETDEWEB)

Hannum, W.H.

1991-01-01

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

Heterogeneity in earnings quality between different classes of companies after IFRS adoption: evidence from Brazil

Directory of Open Access Journals (Sweden)

Roberto Black

Full Text Available ABSTRACT This paper aims to investigate the existence of heterogeneity in earnings quality between different classes of companies after the adoption of the International Financial Reporting Standards (IFRS. IFRS adoption is generally associated with an increase in the quality of financial statements. However, companies within the same country are likely to have different economic incentives regarding the disclosure of information. Thus, treating companies equally, without considering the related economic incentives, could contaminate earnings quality investigations. The case of Brazil is analyzed, which is a country classified as code-law, in which tax laws determined accounting practice and in which IFRS adoption is mandatory. First, Brazilian companies listed on the São Paulo Stock, Commodities, and Futures Exchange (BM&FBOVESPA were separated into two classes: companies issuing American Depositary Receipts (ADRs before IFRS adoption and companies that did not issue ADRs until the adoption of IFRS. Then, this second class of companies was grouped, using cluster analysis, into two different subclasses according to economic incentives. Based on the groups identified, the quality of accounting earnings is tested for each class of the companies before and after IFRS adoption. This paper uses timely recognition of economic events, value relevance of net income, and earnings management as proxies for the quality of accounting earnings. The results indicate that a particular class of companies began showing conditional conservatism, value relevance of net income, and lower earnings management after IFRS adoption. On the other hand, these results were not found for the two other classes of companies.

The Integral Fast Reactor

International Nuclear Information System (INIS)

Chang, Y.I.

1988-01-01

The Integral Fast Reactor (IFR) is an innovative liquid metal reactor concept being developed at Argonne National Laboratory. It seeks to specifically exploit the inherent properties of liquid metal cooling and metallic fuel in a way that leads to substantial improvements in the characteristics of the complete reactor system. This paper describes the key features and potential advantages of the IFR concept, with emphasis on its safety characteristics. 3 refs., 4 figs., 1 tab

Teacher Preparedness in the Implementation of the Integrated Business Studies Curriculum in Public Secondary Schools in Kenya

Science.gov (United States)

Jerotich, Florah; Kurgat, Susan J.; Kimutai, Chris K.

2017-01-01

The main purpose of this paper was to assess teacher preparedness in the implementation of the integrated Business Studies curriculum in public secondary schools in Kenya. Specifically, the study sought to: find out the level of preservice training of the Business Studies teachers implementing the integrated Business Studies curriculum and to find…

Issues in Fair Value Accounting under IFRS

OpenAIRE

Bischof, Jannis

2008-01-01

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

Integrating clinical communication with clinical reasoning and the broader medical curriculum.

Science.gov (United States)

Cary, Julie; Kurtz, Suzanne

2013-09-01

The objectives of this paper are to discuss the results of a workshop conducted at EACH 2012. Specifically, we will (1) examine the link between communication, clinical reasoning, and medical problem solving, (2) explore strategies for (a) integrating clinical reasoning, medical problem solving, and content from the broader curriculum into clinical communication teaching and (b) integrating communication into the broader curriculum, and (3) discuss benefits gained from such integration. Salient features from the workshop were recorded and will be presented here, as well as a case example to illustrate important connections between clinical communication and clinical reasoning. Potential links between clinical communication, clinical reasoning, and medical problem solving as well as strategies to integrate clinical communication teaching and the broader curricula in human and veterinary medicine are enumerated. Participants expressed enthusiasm and keen interest in integration of clinical communication teaching and clinical reasoning during this workshop, came to the idea of the interdependence of these skills easily, and embraced the rationale immediately. Valuing the importance of communication as clinical skill and embracing the interdependence between communication and thought processes related to clinical reasoning and medical problem solving will be beneficial in teaching programs. Copyright © 2013 Elsevier Ireland Ltd. All rights reserved.

PERBANDINGAN LAPORAN KEUANGAN (LAPORAN LABA RUGI SEBELUM DAN SESUDAH PENERAPAN IFRS SERTA PENGARUHNYA TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR

Directory of Open Access Journals (Sweden)

Desy Anggraeni

2012-06-01

Full Text Available Penelitian ini bertujuan untuk menganalisis ada atau tidaknya perbedaan laporan keuangan (laba/rugi sebelum dan sesudah penerapan IFRS, serta bagaimana pengaruhnya terhadap return saham setelah adanya perubahan standar akuntansi terbaru pada perusahaan manufaktur yang listing di BEI. Penelitian ini merupakan penelitian empiris dengan teknik purposive sampling dalam pengumpulan data. Sampel penelitian adalah perusahaan manufaktur yang listing di bursa efek Indonesia selama empat tahun berturut-turut yaitu 2008 sampai dengan 2010 yang berjumlah 8 perusahaan manufaktur. Teknik analisis data menggunakan Analisis regresi, yang terdiri dari model 1 antara laporan keuangan (laba/rugi sebelum penerapan IFRS terhadap return saham, model 2 antara laporan keuangan (laba/rugi sebelum penerapan IFRS terhadap return saham, dan model 3 mengenai ada tidaknya perbedaan laporan keuangan (laba/rugi sebelum dan sesudah penerapan IFRS. Hasil pengujian hipotesis menunjukkan bahwa dari tiga hipotesis yang diajukan terdapat satu hipotesis yang diterima. Hasil analisis menunjukkan bahwa laporan keuangan (laba/rugi sebelum dan sesudah penerapan IFRS tidak mempunyai pengaruh yang signifikan terhadap return saham, dan terdapat perbedaan antara variabel laporan keuangan (Laba/Rugi sebelum penerapan IFRS dan variabel laporan keuangan (Laba/Rugi sesudah penerapan IFRS sehingga jumlah laba yang dihasilkan menurun setelah adanya IFRS.

IMPLICATIONS OF THE APPLICATION OF IFRS FOR SMES IN ROMANIA ON TAXABLE AND DISTRIBUTABLE PROFIT

Directory of Open Access Journals (Sweden)

Girbina Madalina

2011-12-01

Full Text Available On 9 July 2009, the International Accounting Standards Board (IASB issued the International Financial Reporting Standard for Small and Medium Sized Entities (IFRS for SMEs which aims to provide a financial reporting framework for SMEs falling within its scope. It is a matter for authorities in each jurisdiction to decide which entities are permitted or required to apply IFRS for SMEs. Because of the connection between accounting and taxation certain european countries had a reluctant position related to the application of IFRS for SMEs. Opponents focused on the incompatibility between IFRS for SMEs framework and the principles commonly accepted for tax purposes. As the individual financial statements drown up in compliance with IFRS for SMEs will serve for profit distribution under the 2nd European Directive the question arises weather the profits determined under these accounting rules can be considered as realized for distribution purposes. In order to mitigate the mismatch between accounting and distributable profits, Member States will need to reconsider the circumstances in which gains and losses arising from re-measurement at fair value through profit and loss should be considered as realized. In this scenario, two important questions arise: What are the potential tax effects of the application of IFRS for SMEs? Is the profit determined under IFRS for SMEs available for distribution or some adjustments are necessary? The paper addresses these issues in the context of the Romanian accounting and taxation systems. Romania represents a relevant case study, as it is one of the European countries with a close linkage between financial and tax, where the fiscal profit is dependent on the accounting profit (currently determined under domestic regulations. The methodology consists in a comparative analysis of the recognition and measurement rules between national accounting regulations and IFRS for SMEs in order to identify the differences with

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

Directory of Open Access Journals (Sweden)

Daniel Petrus Schutte

2011-06-01

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

Dlouhodobý hmotný majetek dle IAS/IFRS a českých předpisů/Fixed Assets according to IAS/IFRS and Czech Legislation

OpenAIRE

Sladká, Ludmila

2009-01-01

Diploma paper deals with questions of the tangible assets. The first chapter contains determination of the tangible assets and its measurement in term of generally accepted acccounting principles and analyses the depreciation policies. The second chapter focus on the tangible assets in term of International financial reporting standards (IAS/IFRS) especially according to IAS 16 Property, plants and equipment and IFRS 5 Non-current assets held for sale and discontinued operations. The third ch...

Integration of ICTs into the Basic Curriculum in Primary Schools in ...

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

Integration of ICTs into the Basic Curriculum in Primary Schools in Sénégal - Phase ... Special journal issue highlights IDRC-supported findings on women's paid work ... A new website and resource library will help improve developing country ...

Business Analytics in the Marketing Curriculum: A Call for Integration

Science.gov (United States)

Mintu-Wimsatt, Alma; Lozada, Héctor R.

2018-01-01

Marketing education has responded, to some extent, to the academic challenges emanating from the Big Data revolution. To provide a forum to specifically discuss how business analytics has been integrated into the marketing curriculum, we developed a Special Issue for "Marketing Education Review." We start with a call to action that…

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

OpenAIRE

Artemyeva, Anastasia

2016-01-01

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

Teaching Art a Greener Path: Integrating Sustainability Concepts of Interior Design Curriculum into the Art Education Curriculum

Science.gov (United States)

Hasio, Cindy; Crane, Tommy J.

2014-01-01

Interior design is seldom integrated within the general art education curriculum because the subject matter is generally segregated as a commercial art. However, the importance of interior design concepts of sustainability in art education can really help a student understand the scale and proportion of space and mass, and how sustainability is…

IAS/IFRS and Financial Reporting Quality: Lessons from the European Experience.

OpenAIRE

Palea, Vera

2013-01-01

This paper discusses the effects of the adoption of IAS/IFRS in Europe on the quality of financial reporting. In doing so, it adopts the perspective of stock market investors and focuses on value-relevance research. The adoption of IAS/IFRS in Europe is an example of accounting standardization among countries with different institutional frameworks and enforcement rules. This allows investigating whether, and to what extent, accounting regulation per se can affect the quality of financial rep...

The Interrelation among Faithful Representation (Reliability, Corruption and IFRS Adoption: An Empirical Investigation

Directory of Open Access Journals (Sweden)

Alexios Kythreotis

2015-08-01

Full Text Available Purpose – The degree of corruption, among other things, indicates the non -implementation of laws, weak enforcement of legal sanctions and the existence of non-transparent economic transactions. Therefore, the expected change in reliability (faithful-representation resulting from the adoption of IAS/IFRS, does not depend solely on the adoption of IAS/IFRS but is also influenced by the degree of corruption in each country. The purpose of this paper is to examine whether the above statement is true. Design/methodology/approach – The data were taken from DataStream database and the sample period consists of listed companies of fifteen European countries that adopted IAS/IFRS mandatorily. The time horizon is 10 years, from 2000 until 2009. The period between 2000 and 2004 is defined as the period before the adoption, while the period between 2005 and 2009 is defined as the period after the adoption. The reliability/faithful representation of financial statements - as defined by the Conceptual Framework - is detected through regression analysis. Findings – The findings advocate that the adoption of IFRS/IAS seems to be not enough. It appears that the level of reliability of financial statements in every country does not depend solely on the adoption of IAS/IFRS but is also influenced by the degree of corruption in each country. Research limitations/implications – The models that are used for the measurement of reliability have as an independent variable the short-term accruals. Given that, the models fail to take into consideration accounting treatments that concern non-current assets/liabilities. Originality/value – The findings that are identified for counties with a high degree of corruption indicate a statistically significant reduction in reliability after the adoption of IAS/IFRS. These findings constitute a useful tool for the IASB and the European Commission as well as for the users of financial statements.

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

OpenAIRE

Ha, Yunjung S.

2017-01-01

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

Integrating Resources into Curriculum with the Systems Connect Planning Guide

Science.gov (United States)

Oshry, A.; Bean, J. R.

2017-12-01

A broadly applicable and guided approach for planning curriculum and instruction around new academic standards or initiatives is critical for implementation success. Curriculum and assessment differs across schools and districts, so built-in adaptability is important for maximal adoption and ease of use by educators. The Systems Connect Planning Guide directs the flow of instruction for building conceptual links between topics in a unit/curriculum through critical vetting and integration of relevant resources. This curricular template is flexible for use in any setting or subject area, and ensures applicability, high impact and responsiveness to academic standards while providing inquiry-based, real-world investigations and action that incorporate authentic research and data. These needs are what informed the creation of the three components of the planning guide:• Curriculum Anchor: alignment with academic standards & learning outcomes and setting the context of the topic• Issues Investigations: informing how students explore topics, and incorporate authentic research and data into learning progressions• Civic Action: development of how students could apply their knowledgeThe Planning Guide also incorporates criteria from transdisciplinary practices, cross-cutting concepts, and organizational charts for outlining guiding questions and conceptual links embedded in the guide. Integration of experiential learning and real-world connections into curricula is important for proficiency and deeper understanding of content, replacing discrete, stand-alone experiences which are not explicitly connected. Rather than information being dispelled through individual activities, relying on students to make the connections, intentionally documenting explicit connections provides opportunities to foster deeper understanding by building conceptual links between topics, which is how fundamental knowledge about earth and living systems is gained. Through the critical vetting

OLICIES AND PRACTICES FOR IMPLEMENTATION OF IFRS AND NAS IN THE REPUBLIC OF MOLDOVA

Directory of Open Access Journals (Sweden)

Lica\tERHAN

2015-06-01

Full Text Available This study aims to analyse the process of harmonization of national accounting standards of the Republic of Moldova to the international standards. It highlights the main advantages, disadvantages, risks and opportunities regarding the implementation of the new standards. A major step for the Republic of Moldova was the implementation of IFRS, which has become mandatory for all public interest entities from 1 January 2012 and the adoption of new NAS in accordance with EU Directives and IFRS for small and medium-sized entities, for which the transition to IFRS was difficult due to high costs involved. The new NAS came into force on 1 January 2014 as a recommendation, but starting with 1st January 2015 it will be mandatory for all entities. The paper includes a practical analysis of the impact of transition to IFRS on the financial results of a public interest entity- Moldova Agroindbank, which is the largest commercial bank, with the highest market share in the banking sector of the Republic of Moldova. A result of the analysis of primary and secondary indicators calculated on the base of the financial statements prepared by commercial bank at 31.12.11, we found that the transition to IFRS has resulted in the growth of all financial indicators.

Integrating Occupational Health and Safety into TAFE Courses: Curriculum Topics.

Science.gov (United States)

Hall, Bob; Mageean, Pauline

This guide is designed to help technical and further education (TAFE) curriculum writers in Australia integrate safety education into vocational education courses. It provides a general overview of occupational health and safety from the perspective of TAFE trade training and a brief summary of the major health and safety issues that might be…

Seeking a Higher Level of Arts Integration across the Curriculum

Science.gov (United States)

Sotiropoulou-Zormpala, Marina

2016-01-01

To seek a higher level of arts integration across the education curriculum, I investigated designs of teaching through arts activities that would motivate educators to adopt the spirit of "aesthetic teaching." Two different designs were tested, with the second as a continuation of the first. Each ascribes a different educational role to…

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

Directory of Open Access Journals (Sweden)

Musa Inuwa Fodio

2015-06-01

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

CONSOLIDATED FINANCIAL STATEMENTS UNDER IFRS

OpenAIRE

Tănase Alin-Eliodor; Calotă Traian-Ovidiu

2013-01-01

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

Compatibility of the IFRS for Small and Medium-sized Entities and the new EU-Accounting Directive

Directory of Open Access Journals (Sweden)

Gerrit Kaufhold

2015-01-01

Full Text Available The new EU-Accounting Directive of 26 June 2013 (DIRECTIVE 2013/34/EU has the intention to harmonize the accounting and financial reporting of enterprises in the European Union. “Think small first” is the central principle in the new EU-Accounting Directive and the new regulations have to be adopted in the laws of European member states by 20 July 2015. The International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs was published in 2009 by the International Accounting Standards Board (IASB. The IASB intended to create simplified international financial reporting standards for the special needs of smaller and medium-sized enterprise. The IASB completed in May 2015 a comprehensive review of the IFRS for SMEs and made amendments to the Standard. The revised version of the IFRS for SMEs will be issued in the last quarter of 2015. The aim of the paper is to analyze the compatibility of the IFRS for SMEs and the new EU- Accounting Directive and the problems in connection with the harmonization of the European accounting legislation especially in Germany. Based on the results of the research most of the former incompatibilities could be removed, but the remaining complexity of the IFRS for SMEs and the lack of an option for the member states to adopt the IFRS for SMEs as an accounting and reporting standard besides or instead their local accounting principles will prevent the wide use of the IFRS for SMEs in Germany and in other member states of the European Union.

Integrating Sustainability into the Curriculum: Crossing Disciplinary Boundaries

Science.gov (United States)

Pushnik, J.

2012-12-01

The next generation will confront an increased number of global issues that interface the complexities of socioeconomic perspectives, environmental stability, poverty and development. Recently California State University Chico undertook a general education reform, providing a unique opportunity to craft a general education pathway to prepare students for these challenges by focusing a curriculum on sustainability. The Sustainability Pathway emphasizes a system thinking approach to help students understand and be able to address a set of problems involving the biosphere processes, human institutions and the economic vitality. The curriculum intentionally integrates courses from across the disciplines of natural sciences, social sciences, agriculture, engineering, economics, arts and humanities into a central focused theme of sustainability. The diverse backgrounds and academic focus of the participating faculty has necessitate the development of a common language and a cohesion within the curriculum. To address these needs a faculty learning community (FLC) was established to build on a common set of case studies. Three regional environmental water related issues were selected that had demonstrable socioeconomic, equity/ethical dimensions and environmental consequences. These case studies are Klamath River basin in northern California, the Bay-Delta project in the central part of the state and the Sultan Sea in southern California. Members of the FLC has contributed a perspective from their academic discipline which includes proposed reading lists, web based resources and PowerPoint presentations which are housed in common web- based resource repository. The pedagogical rational is to create linkages and cohesion among the courses in the curriculum by iteratively examining these case studies as basis for development of a multidisciplinary perspective as students progress through their general education.

Preparing residents for family practice: role of an integrated “Triple C” curriculum

Directory of Open Access Journals (Sweden)

Joseph Lee

2013-03-01

Full Text Available Background: There is limited understanding of the impact of Triple C competency-based curriculums on the preparation of residents for family practice. This paper describes a competency-based curriculum within an integrated longitudinal block design and presents preliminary evaluation data on the impact of this curriculum on preparedness for family practice. Methods: First and second year family medicine residents were surveyed as a component of a year-end program evaluation to assess the extent to which the residency program is preparing them to engage in a variety of practice domains, the likelihood that they would engage in these domains, and the extent to which this residency program is comprehensive, relevant to their development as a family physician, and promotes interprofessional practice. Results: Residents perceived themselves as prepared to engage in most practice areas and their intentions to engage in various practice domains were positively correlated to their ratings of preparedness. Ratings reflected that residents perceived this program as comprehensive and relevant to their development as a family physician and they perceived a high degree of encouragement for interprofessional practice. Conclusions: This study provides some preliminary evidence that an integrated competency-based curriculum, with an emphasis on interprofessional practice has the potential to effectively prepare residents for practice in family medicine.

Simulation-based ureteroscopy skills training curriculum with integration of technical and non-technical skills: a randomised controlled trial.

Science.gov (United States)

Brunckhorst, Oliver; Shahid, Shahab; Aydin, Abdullatif; McIlhenny, Craig; Khan, Shahid; Raza, Syed Johar; Sahai, Arun; Brewin, James; Bello, Fernando; Kneebone, Roger; Khan, Muhammad Shamim; Dasgupta, Prokar; Ahmed, Kamran

2015-09-01

Current training modalities within ureteroscopy have been extensively validated and must now be integrated within a comprehensive curriculum. Additionally, non-technical skills often cause surgical error and little research has been conducted to combine this with technical skills teaching. This study therefore aimed to develop and validate a curriculum for semi-rigid ureteroscopy, integrating both technical and non-technical skills teaching within the programme. Delphi methodology was utilised for curriculum development and content validation, with a randomised trial then conducted (n = 32) for curriculum evaluation. The developed curriculum consisted of four modules; initially developing basic technical skills and subsequently integrating non-technical skills teaching. Sixteen participants underwent the simulation-based curriculum and were subsequently assessed, together with the control cohort (n = 16) within a full immersion environment. Both technical (Time to completion, OSATS and a task specific checklist) and non-technical (NOTSS) outcome measures were recorded with parametric and non-parametric analyses used depending on the distribution of our data as evaluated by a Shapiro-Wilk test. Improvements within the intervention cohort demonstrated educational value across all technical and non-technical parameters recorded, including time to completion (p technical and non-technical skills teaching is both educationally valuable and feasible. Additionally, the curriculum offers a validated simulation-based training modality within ureteroscopy and a framework for the development of other simulation-based programmes.

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

Directory of Open Access Journals (Sweden)

Hana Bohušová

2012-01-01

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

Development of methodology of financial assets accounting in IFRS context

Directory of Open Access Journals (Sweden)

V.I. Tsurkanu

2018-04-01

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

The Significance of Reporting Employee Benefits in Accordance with IFRS in the Czech Business Practice

Directory of Open Access Journals (Sweden)

Hana Vimrová

2016-12-01

Full Text Available The aim of the research the results of which are presented in this paper, based on an empirical survey of forty financial statements using IFRS by non-financial companies active in the Czech business environment, is to map the process and scope of reporting of employee benefits by Czech companies applying IFRS in the preparation of their consolidated and individual financial statements and to find out the differences in the extent, detail and relevancy of reporting employee benefits in accordance with IFRS among companies whose securities are publicly traded and other companies as well as to measure the differences in the scope, detail and relevancy of reporting employee benefits in accordance with IFRS among companies which are considered the best employers in the Czech Republic and other companies, including the interpretation of results.

Empirical analysis of retirement pension and IFRS adoption effects on accounting information: glance at IT industry.

Science.gov (United States)

Kim, JeongYeon

2014-01-01

This study reviews new pension accounting with K-IFRS and provides empirical changes in liability for retirement allowances with adoption of K-IFRS. It will help to understand the effect of pension accounting on individual firm's financial report and the importance of public announcement of actuarial assumptions. Firms that adopted K-IFRS had various changes in retirement liability compared to the previous financial report not based on K-IFRS. Their actuarial assumptions for pension accounting should be announced, but only few of them were published. Data analysis shows that the small differences of the actuarial assumption may result in a big change of retirement related liability. Firms within IT industry also have similar behaviors, which means that additional financial regulations for pension accounting are recommended.

PERCEPTIONS OF PROFESSIONAL ACCOUNTANTS ON THE COSTS AND BENEFITS OF IMPLEMENTING IAS/IFRS IN ROMANIA

Directory of Open Access Journals (Sweden)

ANDREEA PAULA DUMITRU

2014-11-01

Full Text Available This study aims to investigate the perceptions of professional accountants on the costs, benefits and implications of applying IFRS in Romania. The main results show that the benefits of implementing IFRS is ensuring greater transparency and comparability of financial information. In terms of costs, most respondents felt that the main costs is related to staff training, this being one of the factors that have caused difficulties in implementing IFRS. Regarding the quality of financial information after the adoption of standards, we conclude that it will improve considerably.

IFR fuel cycle process equipment design environment and objectives

International Nuclear Information System (INIS)

Rigg, R.H.

1993-01-01

Argonne National laboratory (ANL) is refurbishing the hot cell facility originally constructed with the EBR-II reactor. When refurbishment is complete, the facility win demonstrate the complete fuel cycle for current generation high burnup metallic fuel elements. These are sodium bonded, stainless steel clad fuel pins of U-Zr or U-Pu-Zr composition typical of the fuel type proposed for a future Integral Fast Reactor (IFR) design. To the extent possible, the process equipment is being built at full commercial scale, and the facility is being modified to incorporate current DOE facility design requirements and modem remote maintenance principles. The current regulatory and safety environment has affected the design of the fuel fabrication equipment, most of which will be described in greater detail in subsequent papers in this session

The safety basis of the integral fast reactor program

International Nuclear Information System (INIS)

Pedersen, D.R.; Seidel, B.R.

1990-01-01

The Integral Fast Reactor (IFR) and metallic fuel have emerged as the US Department of Energy reference reactor concept and fuel system for the development of an advanced liquid-metal reactor. This article addresses the basic elements of the IFR reactor concept and focuses on the safety advances achieved by the IFR Program in the areas of (1) fuel performance, (2) superior local faults tolerance, (3) transient fuel performance, (4) fuel-failure mechanisms, (5) performance in anticipated transients without scram, (6) core-melt mitigation, and (7) actinide recycle

Kandungan Prinsip Konservatisme dalam Standar Akuntansi Keuangan Berbasis IFRS (International Financial Reporting Standard)

OpenAIRE

Ahmad Juanda

2012-01-01

Kandungan Prinsip Konservatisme DalamStandar Akuntansi Keuangan Berbasis IFRS(International Financial Reporting Standard)Ahmad JuandaStaf Pengajar Jurusan Akutansi, Fakultas Ekonomi dan BisnisUniversitas Muhammadiyah This study aims to reveal the content of the principle of conservatism contained in financial accounting standards (GAAP) results of the convergence of International Financial Reporting Standards (IFRS). The use of the principle of conservatism still...

Pengaruh Mekanisme Corporate Governance Terhadap Tingkat Kepatuhan Mandatory Disclosure Konvergensi IFRS di Perbankan

Directory of Open Access Journals (Sweden)

Sutiyok Sutiyok

2016-03-01

Full Text Available The purpose of this study is to analyze whether the mechanism of corporate governance has the influence on the level of mandatory disclosure with the IFRS convergence. The sample used in this study is the banking industry listed at Indonesian Stock Exchange in 2011-2012. Disclosure checklist from Bapepam LK is used to identify the mandatory disclosure items. The items are adjusted to GAAP applicable in Indonesia. The results of this study indicates that the total number of meetings of the Board of Commissioners and Board of Commissioners have significant effect on the level of the compliance of the mandatory disclosure convergence with IFRS. However, the number of audit committee have no influence on the level of mandatory disclosure compliance convergence IFRS.

Integrating Mobile Technologies into Very Young Second Language Learners' Curriculum

Science.gov (United States)

Sadykova, Gulnara; Gimaletdinova, Gulnara; Khalitova, Liliia; Kayumova, Albina

2016-01-01

This report is based on an exploratory case study of a private multilingual preschool language program that integrated a Mobile-Assisted Language Learning (MALL) project into the curriculum of five/six year-old children whose native language(s) is/are Russian and/or Tatar. The purpose of the study was to reveal teachers' and parents' perceptions…

IMPACT OF IFRS ADOPTION ON ROMANIAN COMPANIES

Directory of Open Access Journals (Sweden)

Adriana Florina POPA

2013-10-01

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

Integral Fast Reactor Program annual progress report, FY 1994

International Nuclear Information System (INIS)

Chang, Y.I.; Walters, L.C.; Laidler, J.J.; Pedersen, D.R.; Wade, D.C.; Lineberry, J.J.

1994-12-01

This report summarizes highlights of the technical progress made in the Integral Fast Reactor (IFR) Program in FY 1994. Technical accomplishments are presented in the following areas of the IFR technology development activities: metal fuel performance; pyroprocess development; safety experiments and analyses; core design development; fuel cycle demonstration; and LMR technology R ampersand D

GAAP VS. IFRS TREATMENT OF LEASES AND THE IMPACT ON FINANCIAL RATIOS

OpenAIRE

Peter Harris; William Stahlin; Liz Washington Arnold; Katherine Kinkela

2013-01-01

As of January 1, 2011, most of the world financial market economies are using International Reporting Standards (IFRS) as the required framework for financial statements. A non-comprehensive listing includes the European Union Countries, Canada, Australia and New Zealand. In the United States, US Generally Accepted Accounting Principles (GAAP) is still required but adoption of IFRS has support of many accounting firms and professional organizations and is under consideration by the SEC. This ...

Sustainability Design in Higher Education: Curriculum, Teaching Methods, and Program Integration

Science.gov (United States)

Sydow, Brooke C.

2012-01-01

Due to the growing problems of an unsustainable world, this qualitative, phenomenological study was designed to investigate the process of developing and integrating sustainability curriculum into general education requirements in higher education. The researcher interviewed six participants from different parts of the world who had first-hand…

Empirical Analysis of Retirement Pension and IFRS Adoption Effects on Accounting Information: Glance at IT Industry

Directory of Open Access Journals (Sweden)

JeongYeon Kim

2014-01-01

Full Text Available This study reviews new pension accounting with K-IFRS and provides empirical changes in liability for retirement allowances with adoption of K-IFRS. It will help to understand the effect of pension accounting on individual firm’s financial report and the importance of public announcement of actuarial assumptions. Firms that adopted K-IFRS had various changes in retirement liability compared to the previous financial report not based on K-IFRS. Their actuarial assumptions for pension accounting should be announced, but only few of them were published. Data analysis shows that the small differences of the actuarial assumption may result in a big change of retirement related liability. Firms within IT industry also have similar behaviors, which means that additional financial regulations for pension accounting are recommended.

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

Directory of Open Access Journals (Sweden)

V.V. Svitselska

2015-03-01

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

The IFR Online Detector Control system at the BaBar Experiment

International Nuclear Information System (INIS)

Paolucci, Pierluigi

1999-01-01

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

Integration of Ethics across the Curriculum: From First Year through Senior Seminar†

Science.gov (United States)

Gasparich, Gail E.; Wimmers, Larry

2014-01-01

The Fisher College of Science and Mathematics (FCSM) at Towson University (TU) has integrated authentic research experiences throughout the curriculum from first year STEM courses through advanced upper-level classes and independent research. Our observation is that training in both responsible conduct of research (RCR) and bioethics throughout the curriculum was an effective strategy to advance the cognitive and psychosocial development of the students. As students enter TU they generally lack the experience and tools to assess their own competence, to apply ethical debates, to investigate scientific topics from an ethical perspective, or to integrate ethics into final conclusions. Student behavior and development follow cognitive models such as described in the theories put forth by Piaget, Kohlberg, and Erikson, both for initial learning and for how concepts are understood and adopted. Three examples of this ethics training integration are described, including a cohort-based course for first year students in the STEM Residential Learning Community, a cohort-based course for community college students that are involved in an NIH-funded Bridges to the Baccalaureate program, and a senior seminar in Bioethics in the Molecular Biology, Biochemistry and Bioinformatics Program. All three focus on different aspects of RCR and bioethics training, providing opportunities for students to learn about the principles of effective decision-making, critical and analytical thinking, problem solving, and communication with increasing degrees of complexity as they move through the curriculum. PMID:25574282

Integration of Ethics across the Curriculum: From First Year through Senior Seminar.

Science.gov (United States)

Gasparich, Gail E; Wimmers, Larry

2014-12-01

The Fisher College of Science and Mathematics (FCSM) at Towson University (TU) has integrated authentic research experiences throughout the curriculum from first year STEM courses through advanced upper-level classes and independent research. Our observation is that training in both responsible conduct of research (RCR) and bioethics throughout the curriculum was an effective strategy to advance the cognitive and psychosocial development of the students. As students enter TU they generally lack the experience and tools to assess their own competence, to apply ethical debates, to investigate scientific topics from an ethical perspective, or to integrate ethics into final conclusions. Student behavior and development follow cognitive models such as described in the theories put forth by Piaget, Kohlberg, and Erikson, both for initial learning and for how concepts are understood and adopted. Three examples of this ethics training integration are described, including a cohort-based course for first year students in the STEM Residential Learning Community, a cohort-based course for community college students that are involved in an NIH-funded Bridges to the Baccalaureate program, and a senior seminar in Bioethics in the Molecular Biology, Biochemistry and Bioinformatics Program. All three focus on different aspects of RCR and bioethics training, providing opportunities for students to learn about the principles of effective decision-making, critical and analytical thinking, problem solving, and communication with increasing degrees of complexity as they move through the curriculum.

Integration of Ethics across the Curriculum: From First Year through Senior Seminar

Directory of Open Access Journals (Sweden)

Gail E. Gasparich

2014-10-01

Full Text Available The Fisher College of Science and Mathematics (FCSM at Towson University (TU has integrated authentic research experiences throughout the curriculum from first year STEM courses through advanced upper-level classes and independent research. Our observation is that training in both responsible conduct in research (RCR and bioethics throughout the curriculum was an effective strategy to advance the cognitive and psychosocial development of the students. As students enter TU they generally lack the experience and tools to assess their own competence, to apply ethical debates, to investigate scientific topics from an ethical perspective, or to integrate ethics into final conclusions. Student behavior and development follow cognitive models such as described in the theories put forth by Piaget, Kohlberg, and Erikson, both for initial learning and for how concepts are understood and adopted. Three examples of this ethics training integration are described, including a cohort-based course for first year students in the STEM Residential Learning Community, a cohort-based course for community college students that are involved in an NIH-funded Bridges to the Baccalaureate program, and a senior seminar in Bioethics in the Molecular Biology, Biochemistry and Bioinformatics Program. All three focus on different aspects of RCR and bioethics training, providing opportunities for students to learn about the principles of effective decision-making, critical and analytical thinking, problem solving, and communication with increasing degrees of complexity as they move through the curriculum.

Integrating health literacy and ESL: an interdisciplinary curriculum for Hispanic immigrants.

Science.gov (United States)

Soto Mas, Francisco; Mein, Erika; Fuentes, Brenda; Thatcher, Barry; Balcázar, Héctor

2013-03-01

Adult Hispanic immigrants are at a greater risk of experiencing the negative outcomes related to low health literacy, as they confront cultural and language barriers to the complex and predominately monolingual English-based U.S. health system. One approach that has the potential for simultaneously addressing the health, literacy, and language needs of Hispanics is the combination of health literacy and English as a second language (ESL) instruction. The purpose of the project was to evaluate the feasibility of using ESL instruction as a medium for improving health literacy among Hispanic immigrants. Objectives included the development, implementation, and evaluation of an interdisciplinary health literacy/ESL curriculum that integrates theories of health literacy and health behavior research and practice, sociocultural theories of literacy and communication, and adult learning principles. This article describes the curriculum development process and provides preliminary qualitative data on learners' experiences with the curriculum. Results indicate that the curriculum was attractive to participants and that they were highly satisfied with both the format and content. The curriculum described here represents one example of an audience-centered approach designed to meet the specific health and literacy needs of the Hispanic population on the U.S.-Mexico border. The combination of ESL and health literacy contributed to a perceived positive learning experience among participants. Interdisciplinary approaches to health literacy are recommended.

QUESTIONS TO REGULATORY FRAMEWORK ACCOUNTING AND FINANCIAL STATEMENTS UNDER IFRS

Directory of Open Access Journals (Sweden)

V. Shvets

2015-10-01

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

Curriculum Integration in Distance Learning at Primary and Secondary Educational Levels on the Example of eTwinning Projects

Directory of Open Access Journals (Sweden)

Elżbieta Gajek

2017-12-01

Full Text Available Curriculum integration is one of the concepts which has been discussed for years. Telecollaborative projects, which employ elements of distance learning, provide opportunities for putting the idea into practice. Analysis of eTwinning projects undertaken in Polish schools aims at demonstrating the integrative role of distance learning approaches and their contribution to integration of various themes in educational context. As the eTwinning framework is very flexible, allowing for teacher and students autonomy the projects may vary in the topics, age and number of participants, duration scope within curriculum etc. The study shows various levels and perspectives of curriculum integration which take place in eTwinning projects. It also discusses the role of distance learning at primary and secondary educational levels. The challenge is to transform international collaboration of selected schools an everyday practice for all learners and teachers.

Integral Fast Reactor Program. Annual progress report, FY 1992

Energy Technology Data Exchange (ETDEWEB)

Chang, Y.I.; Walters, L.C.; Laidler, J.J.; Pedersen, D.R.; Wade, D.C.; Lineberry, M.J.

1993-06-01

This report summarizes highlights of the technical progress made in the Integral Fast Reactor (IFR) Program in FY 1992. Technical accomplishments are presented in the following areas of the IFR technology development activities: (1) metal fuel performance, (2) pyroprocess development, (3) safety experiments and analyses, (4) core design development, (5) fuel cycle demonstration, and (6) LMR technology R&D.

Standards to prevent, detect, and respond to sexual abuse and sexual harassment involving unaccompanied children. Interim final rule (IFR).

Science.gov (United States)

2014-12-24

This IFR proposes standards and procedures to prevent, detect, and respond to sexual abuse and sexual harassment involving unaccompanied children (UCs) in ORR's care provider facilities. DATES: This IFR is effective on December 24, 2014. ORR care provider facilities must be in compliance with this IFR by June 24, 2015 but encourages care provider facilities to be in compliance sooner, if possible. HHS will work with facilities to implement and enforce the standards contained in this rule. Comments on this IFR must be received on or before February 23, 2015.

REVENUE RELATED TO ORDINARY ACTIVITIES ACCORDING TO IFRS AND ROMANIAN REGULATIONS

Directory of Open Access Journals (Sweden)

ECOBICI NICOLAE

2014-05-01

Full Text Available In this paper I present the differences and similarities between IFRS and Romanian GAAP regarding revenue, respectively between IAS 18 and other standards and MPF Order no. 3055 from 2009. A major problem is the recognition of revenue. In this matter IASB and Minister of Public Finance from Romania have similar, yet some different opinions. For example, IFRS has three revenue standards and four revenue interpretations. In the end I shall debate and investigate the convergence process and the similarities and differences between national and international provisions.

PENGARUH PEMBELAJARAN AKUNTANSI BERBASIS SAK IFRS DAN SELF-EFFICACY TERHADAP KESIAPAN MAHASISWA MENJADI GURU AKUNTANSI

Directory of Open Access Journals (Sweden)

Raeni Raeni

2013-06-01

Full Text Available The research was inspired by students’ readiness to be Accounting teachers with the rapid progress of science and technology and also free-market for workers. The objective of the study was to test the influence of Accounting learning based on SAK IFRS and self-efficacy toward students’ readiness to be Accounting teachers. The population of the research were Accounting education students in classess of 2010 until 2012. Thus, it used proportionate stratified random sampling. The respondents were 85 students in class 2010, 123 students in class 2011 and 154 students in class 2012. Then, the data were analyzed by percentage descriptive and doubled linear regression. The result of regression analysis showed that 1 Accounting learning based on SAK IFRS and self-efficacy contibuted positively and significantly for 52.4% toward students’ readiness to be Accounting students, 2 there was a positive and significant influence of Accounting learning based on SAK IFRS for 26.2% toward students’ readiness to be Accounting teachers, 3 there was a positive and significant influence of self-efficacy for 16.32% toward students’ readiness to be Accounting teachers. The familiarity level for learning Accounting based on SAK IFRS was high with the progress of science and technology and also full adoption from IFRS.

PENGARUH PEMBELAJARAN AKUNTANSI BERBASIS SAK IFRS DAN SELF-EFFICACY TERHADAP KESIAPAN MAHASISWA MENJADI GURU AKUNTANSI

Directory of Open Access Journals (Sweden)

Raeni Raeni

2016-01-01

Full Text Available The research was inspired by students’ readiness to be Accounting teachers with the rapid progress of science and technology and also free-market for workers. The objective of the study was to test the influence of Accounting learning based on SAK IFRS and self-efficacy toward students’ readiness to be Accounting teachers. The population of the research were Accounting education students in classess of 2010 until 2012. Thus, it used proportionate stratified random sampling. The respondents were 85 students in class 2010, 123 students in class 2011 and 154 students in class 2012. Then, the data were analyzed by percentage descriptive and doubled linear regression. The result of regression analysis showed that 1 Accounting learning based on SAK IFRS and self-efficacy contibuted positively and significantly for 52.4% toward students’ readiness to be Accounting students, 2 there was a positive and significant influence of Accounting learning based on SAK IFRS for 26.2% toward students’ readiness to be Accounting teachers, 3 there was a positive and significant influence of self-efficacy for 16.32% toward students’ readiness to be Accounting teachers. The familiarity level for learning Accounting based on SAK IFRS was high with the progress of science and technology and also full adoption from IFRS.

The effects of an integrated Algebra 1/physical science curriculum on student achievement in Algebra 1, proportional reasoning and graphing abilities

Science.gov (United States)

Lawrence, Lettie Carol

1997-08-01

The purpose of this investigation was to determine if an integrated curriculum in algebra 1/physical science facilitates acquisition of proportional reasoning and graphing abilities better than a non-integrated, traditional, algebra 1 curriculum. Also, this study was to ascertain if the integrated algebra 1/physical science curriculum resulted in greater student achievement in algebra 1. The curriculum used in the experimental class was SAM 9 (Science and Mathematics 9), an investigation-based curriculum that was written to integrate physical science and basic algebra content. The experiment was conducted over one school year. The subjects in the study were 61 ninth grade students. The experimental group consisted of one class taught concurrently by a mathematics teacher and a physical science teacher. The control group consisted of three classes of algebra 1 students taught by one mathematics teacher and taking physical science with other teachers in the school who were not participating in the SAM 9 program. This study utilized a quasi-experimental non-randomized control group pretest-posttest design. The investigator obtained end-of-algebra 1 scores from student records. The written open-ended graphing instruments and the proportional reasoning instrument were administered to both groups as pretests and posttests. The graphing instruments were also administered as a midtest. A two sample t-test for independent means was used to determine significant differences in achievement on the end-of-course algebra 1 test. Quantitative data from the proportional reasoning and graphing instruments were analyzed using a repeated measures analysis of variance to determine differences in scores over time for the experimental and control groups. The findings indicate no significant difference between the experimental and control groups on the end-of-course algebra 1 test. Results also indicate no significant differences in proportional reasoning and graphing abilities between

Preparing Future Leaders: An Integrated Quality Improvement Residency Curriculum.

Science.gov (United States)

Potts, Stacy; Shields, Sara; Upshur, Carole

2016-06-01

The Accreditation Council for Graduate Medical Education (ACGME) has recognized the importance of quality improvement (QI) training and requires that accredited residencies in all specialties demonstrate that residents are "integrated and actively participate in interdisciplinary clinical quality improvement and patient safety activities." However, competing demands in residency training may make this difficult to accomplish. The study's objective is to develop and evaluate a longitudinal curriculum that meets the ACGME requirement for QI and patient safety training and links to patient-centered medical home (PCMH) practices. Residents in the Worcester Family Medicine Residency (WFMR) participated in a faculty-developed quality improvement curriculum that included web-based tutorials, quality improvement projects, and small-group sessions across all 3 years of residency. They completed self-evaluations of knowledge and use of curricular activities annually and at graduation, and comparisons were made between two graduating classes, as well as comparison of end of PGY2 to end of PGY3 for one class. Graduating residents who completed the full 3 years of the curriculum rated themselves as significantly more skilled in nine of 15 areas assessed at end of residency compared to after PGY2 and reported confidence in providing future leadership in a focus group. Five areas were also rated significantly higher than prior-year residents. Involving family medicine residents in a longitudinal curriculum with hands-on practice in implementing QI, patient safety, and chronic illness management activities that are inclusive of PCMH goals increased their self-perceived skills and leadership ability to implement these new and emerging evidence-based practices in primary care.

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

Directory of Open Access Journals (Sweden)

HUIAN MARIA CARMEN

2013-02-01

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

The Integration of Psychomotor Skills in a Hybrid-PBL Dental Curriculum: The Clinical Clerkships.

Science.gov (United States)

Walton, Joanne N.; MacNeil, M. A. J.; Harrison, Rosamund L.; Clark, D. Christopher

1998-01-01

Describes the restructuring of clinical clerkships at the University of British Columbia (Canada) dental school as part of a new, hybrid, problem-based learning (PBL) curriculum, focusing on strategies for integrating development of psychomotor skills. Methods of achieving both horizontal and vertical integration of competencies through grouping…

HAVE WE REALLY BEEN USING THE INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS SINCE 2005? CASE OF TURKEY

Directory of Open Access Journals (Sweden)

Melissa N. Cagle

2015-01-01

Full Text Available Starting from the year 2002, the Turkish national regulatory agency hasundertaken an extensive role in the convergence efforts towards IFRS. In order tosupport the transition, the Turkish Capital Markets Board (TCMB implementedseveralversionsof IFRS,regulatory practices and compliance requirements- allover the course of 15 years. The first effort undertaken in the road to IFRStransition was the issuance of Series XI, No: 25 by the TCMB. However, SeriesXI, No: 25 was not fully compatible with the international standard set and SeriesXI, No: 27 was put into effect in order to allow the companies to refer to theoriginal IFRS when necessary. This has created three groups of reportingcompanies; Series XI, no: 25 users, IAS/IFRS users and mixed usersof both sets.Nobes (2006 states that there is a risk that the process of translation will changeor lose meaning from the original version of the standard and as these variousIFRS are given legal status in various countries, this approach can potentially leadto application differences between jurisdictions. In line with this argument, theaim of the current study is to discuss impact of these differences on financialreport comparability and analysis in Turkey.

The Acquisition and Valuation of Goodwill: a Comparison of the Regulations of Albania and the IFRS

Directory of Open Access Journals (Sweden)

Mustafa ÜÇ

2016-07-01

Full Text Available This study examines whether there are differences in accounting of goodwill among IFRS, SKK (Albanian Accounting Standards which it is an adoption of IFRS and Albanian tax regulations. The study first presents general theory of intangible assets. This is followed by an elaborate explanation of goodwill which includes a deeper discussion about estimation and valuation and accounting treatment of goodwill. The accounting treatment of goodwill regarding to IFRS and local regulations is analyzed by a real case of purchased goodwill of Albtelecom Sh.A, a telecommunication company which provides fix telephony and internet service. The results of the case study indicate differences between IFRS and Albanian tax legislation in accounting treatment of goodwill, while between IFRS 3 and SKK 9 there is not any difference. According to both standards, goodwill is recognized by purchase method and it is subject to annual impairment test. However, instruction "On Income Tax" requires that, intangible assets such as purchased goodwill, amortized at a rate to allow for the fiscal effect of 15% which is applied on historical costs which may be added the costs of upgrading and renewal of the assets.

Tiden kræver nye karakteregenskaber

DEFF Research Database (Denmark)

Holm, Claus

2013-01-01

I Danmark har vi tradition for, at unges studievalg er styret af faglig interesse og lyst. Men en ny global konkurrencetilstand kræver, at lysten også omfatter vilje til at udføre kedsommelige pligter som moderne og fleksible medarbejdere......I Danmark har vi tradition for, at unges studievalg er styret af faglig interesse og lyst. Men en ny global konkurrencetilstand kræver, at lysten også omfatter vilje til at udføre kedsommelige pligter som moderne og fleksible medarbejdere...

Integrating Content on Feminism and Racism into the Social Work Curriculum

Science.gov (United States)

Loewenstein, Sophie F.

1976-01-01

It is suggested that power relationships among people have become a unifying concept of human behavior in modern society, replacing the Freudian libido, and that this concept can function as a unifying principle for integrating racism, sexism and other key relationship concerns into the human behavior curriculum sequence. (Editor/JT)

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

Directory of Open Access Journals (Sweden)

Nalan Akdogan

2015-02-01

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

The Effect of IFRS Convergence and the Proportion of Woman in Audit Committee on Earning Management

Directory of Open Access Journals (Sweden)

Siswanti Dwi Surti

2017-01-01

Full Text Available This study aims to find empirical evidence the effect of IFRS convergence and the proportion of woman in audit committee on earning management. Respondents used in this study were companies listed in Jakarta Stock Exchange for the year 2011 until 2013. Using moderated regression analysis this study supports the hypothesis that IFRS convergence and the proportion of woman in audit committee have negative effect on earning management. This finding implies that IFRS convergence and the proportion of woman in audit committee will increase the quality of financial reporting.

Project-Based Learning in Post-WWII Japanese School Curriculum: An Analysis via Curriculum Orientations

Science.gov (United States)

Nomura, Kazuyuki

2017-01-01

In the 2000s, the new national curriculum, dubbed as the "yutori curriculum," introduced a new subject for project-based learning "Integrated Study" as its prominent feature. Comparing curriculum orientations in project-based learning in three historical periods after the WWII including Integrated Study, this paper aims to…

A search for AGN activity in Infrared-Faint Radio Sources (IFRS)

Science.gov (United States)

Lenc, Emil; Middelberg, Enno; Norris, Ray; Mao, Minnie

2010-04-01

We propose to observe a large sample of radio sources from the ATLAS (Australia Telescope Large Area Survey) source catalogue with the LBA, to determine their compactness. The sample consists of 36 sources with no counterpart in the co-located SWIRE survey (3.6 um to 160 um), carried out with the Spitzer Space Telescope. This rare class of sources, dubber Infrared-Faint Radio Sources (IFRS), is inconsistent with current galaxy evolution models. VLBI observations are an essential way to obtain further clues on what these objects are and why they are hidden from infrared observations. We will measure the flux densities on long baselines to determine their compactness. Only five IFRS have been previously targeted with VLBI observations (resulting in two detections). We propose using single baseline (Parkes-ATCA) eVLBI observations with the LBA at 1 Gbps to maximise sensitivity. With the observations proposed here we will increase the number of VLBI-observed IFRS from 5 to 36, allowing us to draw statistical conclusions about this intriguing new class of objects.

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…

Emissions Trading Schemes under IFRS - Towards a “true and fair view”

OpenAIRE

Haupt, Madlen; Ismer, Roland

2011-01-01

This research paper seeks to contribute to the latest discussions on the financial reporting for emissions trading schemes. It starts out by giving an overview of the International Financial Reporting Standards (IFRS) accounting policies, which are currently applied by the majority of participants in the EU Emissions Trading Scheme. It then argues that in order to fulfil the aims of financial reporting under IFRS, namely to provide a true and fair view, accounting must depict CO2 as a cost of...

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

Directory of Open Access Journals (Sweden)

Antônio Carlos Brunozi Júnior

2017-09-01

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

Technology in Education: Technology Integration into the School's Curriculum

Science.gov (United States)

Culver, Bobby L., Jr.

2017-01-01

Integrating technology into the school's curriculum is a very contentious issue. However, it is an important issue that schools need to consider and assess. The purpose of this study was to examine the relationship between K-5th grade teachers' perceptions of proficiency of technology equipment, experience with technology in education, and…

Integral Fast Reactor Program annual progress report, FY 1991

International Nuclear Information System (INIS)

1992-06-01

This report summarizes highlights of the technical progress made in the Integral Fast Reactor (IFR) Program in FY 1991. Technical accomplishments are presented in the following areas of the IFR technology development activities: (1) metal fuel performance, (2) pyroprocess development, (3) safety experiments and analyses, (4) core design development, (5) fuel cycle demonstration, and (6) LMR technology R ampersand D

Integral Fast Reactor Program. Annual progress report, FY 1993

Energy Technology Data Exchange (ETDEWEB)

Chang, Y.I.; Walters, L.C.; Laidler, J.J.; Pedersen, D.R.; Wade, D.C.; Lineberry, M.J.

1994-10-01

This report summarizes highlights of the technical progress made in the Integral Fast Reactor (IFR) Program in FY 1993. Technical accomplishments are presented in the following areas of the IFR technology development activities: (1) metal fuel performance, (2) pyroprocess development, (3) safety experiments and analyses, (4) core design development, (5) fuel cycle demonstration, and (6) LMR technology R and D.

Integral Fast Reactor Program. Annual progress report, FY 1993

International Nuclear Information System (INIS)

Chang, Y.I.; Walters, L.C.; Laidler, J.J.; Pedersen, D.R.; Wade, D.C.; Lineberry, M.J.

1994-10-01

This report summarizes highlights of the technical progress made in the Integral Fast Reactor (IFR) Program in FY 1993. Technical accomplishments are presented in the following areas of the IFR technology development activities: (1) metal fuel performance, (2) pyroprocess development, (3) safety experiments and analyses, (4) core design development, (5) fuel cycle demonstration, and (6) LMR technology R and D

Safety characteristics of the integral fast reactor concept

International Nuclear Information System (INIS)

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

1985-01-01

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

Impact of adopting IFRS standard on the equity cost of brazilian open capital companies / Impacto da adoção do padrão IFRS no custo de capital próprio das empresas de capital aberto no Brasil

Directory of Open Access Journals (Sweden)

Rafael Confetti Gatsios

2016-08-01

Full Text Available Purpose: This study aims to assess the impact of adopting IFRS standard on the equity cost of Brazilian open capital companies in the period of 2004-2013. Originality/gap/relevance/implications: The adoption of International Financial Reporting Standards aims to increase the quality of accounting information. Studies performed in Europe suggest that, after the adoption of the IFRS standard, there was a reduction in the equity cost of companies due to the reduction of information asymmetry and risk. Key methodological aspects: The equity cost was calculated using the capital asset pricing model (CAPM adapted to the Brazilian case. The empirical strategy was the difference analysis in differences, comparing the results of companies that voluntarily adopted the IFRS with companies that adopted IFRS after the mandatory adoption period. Summary of key results: The results indicate that the adoption of the IFRS standard does not contribute to reduce the equity cost in Brazil. Key considerations/conclusions: Suggesting that the process of adopting the international accounting standard may take more time to impact the equity cost of Brazilian open capital companies, since the impact of IFRS is not related only with the adoption, but also with its use by companies and users. Objetivo: Este trabalho se propõe a avaliar o impacto da adoção do padrão IFRS sobre o custo de capital próprio das empresas de capital aberto no Brasil. Originalidade/Lacuna/Relevância/Implicações: A adoção do padrão International Financial Reporting Standards (IFRS apresenta como objetivo o aumento da qualidade das informações contábeis. Estudos realizados para a Europa indicam que após a adoção do padrão IFRS se verificou a redução do custo de capital próprio das empresas devido a redução da assimetria de informação e do risco. Principais aspectos metodológicos: O estudo foi realizado no período de 2004 a 2013. O custo de capital próprio foi calculado

Integration of computer technology into the medical curriculum: the King's experience

Directory of Open Access Journals (Sweden)

Vickie Aitken

1997-12-01

Full Text Available Recently, there have been major changes in the requirements of medical education which have set the scene for the revision of medical curricula (Towle, 1991; GMC, 1993. As part of the new curriculum at King's, the opportunity has been taken to integrate computer technology into the course through Computer-Assisted Learning (CAL, and to train graduates in core IT skills. Although the use of computers in the medical curriculum has up to now been limited, recent studies have shown encouraging steps forward (see Boelen, 1995. One area where there has been particular interest is the use of notebook computers to allow students increased access to IT facilities (Maulitz et al, 1996.

HOW TO DETERMINE THE AMOTIZED COST OF BANK CREDITS ACCORDING TO THE EFFECTIVE INTEREST RATE METHOD IN THE CONTEXT OF TRANSITION TO IFRS (INTERNATIONAL FINANCIAL REPORTING STANDARDS

Directory of Open Access Journals (Sweden)

Tatiana SEVCIUC

2013-12-01

Full Text Available It is known that licensed banks in the Republic of Moldova are in the period of fulfilling the action plan with a view to implementing the project on transition from the National Accounting Standards to the International Financial Reporting Standards (IFRS. Fair and timely decisions are only possible based on objective and successive information, which explains the need for IFRS. At the same time, a major role in popularization of IFRS is played by the specialized publications. Therefore, this article aims at highlighting genuine financial information, transparency, comparability of accounting data and will increase reliability of financial statements of licensed banks. In conclusion we report that when calculating the effective interest rate, the bank estimates cash flows considering all contractual terms of the credit, but does not take into account future credit losses. The calculation includes all commissions and points paid or received by contractual parties that are an integral part of the effective interest rate, transaction costs and all other premiums and discounts.

IFRS for SMEs: Is this the solution to the problem for the application of the international regulation?

OpenAIRE

Molina Llopis, Rafael

2014-01-01

The IFRS for SMEs is of the size of its scope, a key player in the international accounting harmonization process. After a brief reference to the IASB’s role in this process, this paper makes a description of the steps followed for the issuance of IFRS for SMEs and their relevant characteristics, to continue with a comparative analysis of the main differences with full IFRS. Finally, the document contains some reflections related to the practical difficulties facing the process of implementin...

The integral fast reactor

International Nuclear Information System (INIS)

Till, C.E.

1987-01-01

On April 3rd, 1986, two demonstrations of the inherent capability of sodium-cooled fast reactors to survive unprotected loss of cooling accidents were carried out on the experimental sodium-cooled power reactor, EBR-II, on the Idaho site of Argonne National Laboratory. Transients potentially of the most serious kind, one an unprotected loss of flow, the other an unprotected loss of heat sink, both initiated from full power. In both cases the reactor quietly shut itself down, without damage of any kind. These tests were a part of the on-going development program at Argonne to develop an advanced reactor with significant new inherent safety characteristics. Called the integral fast reactor, or IFR, the basic thrust is to develop everything that is needed for a complete nuclear power system - reactor, closed fuel cycle, and waste processing - as a single optimized entity, and, for simplicity in concept, as an integral part of a single plant. The particular selection of reactor materials emphasizes inherent safety characteristics also makes possible a simplified close fuel cycle and waste process improvements. The paper describes the IFR concept, the inherent safety, tests, and status of IFR development today

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

NARCIS (Netherlands)

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

2012-01-01

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

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

NARCIS (Netherlands)

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

2012-01-01

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

Pengaruh Tingkat Adopsi IFRS dan Proteksi Investor terhadap Persistensi Laba: Analisis Lintas Negara Emerging Markets

Directory of Open Access Journals (Sweden)

Ikrima Shobriati

2016-12-01

Full Text Available Abstract. The purpose of this study is to provide empirical evidence about the effect of IFRS adoption and investor protection on earnings persistence. Based on prior studies, there are some problems that existed in the accounting practices in emerging markets such as less an accountant who have good qualifications, incomplete accounting information or inaccuracy of time in preparing financial statements, the lack of accounting data that are used for internal management incentives, the lack of legislation, auditing standards and procedure of accounting standards and this issues will can affect the quality of accounting information that reported in financial statements. So this view initiate to investigate extensively about the effect of institutional factors on earnigs persistence.This study uses panel data with 12.903 firm-year observations in emerging markets evidence from 2011 to 2013. To measure IFRS adoption uses score based on three distinctions of the type from IFRS adoption in respective countries. And then for dependent variable in this study is earnings persistence. While for the investor protection uses strength of investor protection index proxy from World Bank.The findings imply that in the context of emerging markets, IFRS adoption is not associated with future earnings persistence. While a stronger investor protection in the country significantly correlated with greater earnings persistence. Keywords: IFRS adoption, investor protection, earnings persistence, emerging markets, properties of earnings

Integrated Assessment for an Integrated Curriculum.

Science.gov (United States)

Mockrish, Rob

1989-01-01

In a sixth grade science classroom for able students, major grades are broken down into four categories: lab reports, projects, creative writing, and written tests. These four components of assessment structure how the curriculum content is presented. (JDD)

The Interrelation among Faithful Representation (Reliability), Corruption and IFRS Adoption: An Empirical Investigation

OpenAIRE

Alexios Kythreotis

2015-01-01

Purpose – The degree of corruption, among other things, indicates the non -implementation of laws, weak enforcement of legal sanctions and the existence of non-transparent economic transactions. Therefore, the expected change in reliability (faithful-representation) resulting from the adoption of IAS/IFRS, does not depend solely on the adoption of IAS/IFRS but is also influenced by the degree of corruption in each country. The purpose of this paper is to examine w...

PENERAPAN IFRS DAN HUBUNGANNYA DENGAN KOMPARABILITAS PENGUNGKAPAN ASET TETAP PADA LAPORAN KEUANGAN PERUSAHAAN

OpenAIRE

Ardian Setianto; Agung Juliarto

2014-01-01

The objective of this research is to analyze the implementation of IFRS and its relationship with the disclosure comparability of fixed assets or now called PPE (Property, Plant, and Equipment) in the financial statements. The variables used in this study is the application of IFRS which focused on disclosure comparability of PPE. This research is based on previous research conducted by Vergauwe and Gaeremynck (2013). The sample of this research was manufacturing company which ...

ACCOUNTING POLICIES OF COMPANIES IN THE FRAMEWORK OF IFRS

Directory of Open Access Journals (Sweden)

B. Zasadnyi

2014-09-01

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

IFRS-raportointi keskisuurten ja suurten listaamattomien yritysten näkökulmasta

OpenAIRE

Honkanen, Kirsi

2009-01-01

Tutkimuksen tarkoituksena oli selvittää, miksi suomalaisten listaamattomien yritysten tulisi vapaaehtoisesti siirtyä IFRS-raportointiin ja miten kansainvälinen tilinpäätös vaikuttaa kyseisten yritysten tilinpäätösinformaatioon. EU:n alueella julkisesti noteerattujen yhtiöiden on pitänyt laatia konsernitilinpäätöksensä kansainvälisen IFRS-normiston (Inter-national Financial Reporting Standars) mukaisesti vuodesta 2005 lähtien. Myös muut kuin noteeratut yhtiöt voivat vapaaehtoisesti laatia tili...

Developing Integrated Arts Curriculum in Hong Kong: Chaos Theory at Work?

Science.gov (United States)

Wong, Marina

2013-01-01

This article reports the development of integrated arts curriculum in two Hong Kong secondary schools over a 9-year period. Initial findings display a range of individual responses to educational change that are both non-predictable and non-linear. Chaos theory is used to explain these varied responses in terms of bifurcations. The findings of…

The integral fast reactor fuel cycle

International Nuclear Information System (INIS)

Chang, Y.I.

1990-01-01

The liquid-metal reactor (LMR) has the potential to extend the uranium resource by a factor of 50 to 100 over current commercial light water reactors (LWRs). In the integral fast reactor (IFR) development program, the entire reactor system - reactor, fuel cycle, and waste process - is being developed and optimized at the same time as a single integral entity. A key feature of the IFR concept is the metallic fuel. The lead irradiation tests on the new U-Pu-Zr metallic fuel in the Experimental Breeder Reactor II have surpassed 185000 MWd/t burnup, and its high burnup capability has now been fully demonstrated. The metallic fuel also allows a radically improved fuel cycle technology. Pyroprocessing, which utilizes high temperatures and molten salt and molten metal solvents, can be advantageously utilized for processing metal fuels because the product is metal suitable for fabrication into new fuel elements. Direct production of a metal product avoids expensive and cumbersome chemical conversion steps that would result from use of the conventional Purex solvent extraction process. The key step in the IFR process is electrorefining, which provides for recovery of the valuable fuel constituents, uranium and plutonium, and for removal of fission products. A notable feature of the IFR process is that the actinide elements accompany plutonium through the process. This results in a major advantage in the high-level waste management

Update on development of the IFR pyroprocess

International Nuclear Information System (INIS)

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

1988-01-01

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

Assessment of business subsidiary operations and consolidated financial statements through a common global accounting language, IFRS vs. GAAP

Directory of Open Access Journals (Sweden)

Paul J. Lee

2015-08-01

Full Text Available The focus of this paper is to provide a comprehensive overview of financial accounting as it relates to business combinations.  Additionally, comparisons have been made with regard to International Financial Reporting Standards (IFRS and United States Generally Accepted Accounting Principles (US GAAP.  Inclination for the research is based upon the study of IFRS and US GAAP separately at the collegiate level, having a solid understanding of full consolidation under US GAAP, and the desire to learn more about full consolidation under IFRS.   Due to convergence of IFRS with US GAAP on many levels of accounting practices, the overview of full consolidation and logic behind such convergences proves significant in determining usefulness and impact of provided financial data.

The Interrelation among Faithful Representation (Reliability), Corruption and IFRS Adoption: An Empirical Investigation

OpenAIRE

Alexios Kythreotis

2015-01-01

Purpose – The degree of corruption, among other things, indicates the non -implementation of laws, weak enforcement of legal sanctions and the existence of non-transparent economic transactions. Therefore, the expected change in reliability (faithful-representation) resulting from the adoption of IAS/IFRS, does not depend solely on the adoption of IAS/IFRS but is also influenced by the degree of corruption in each country. The purpose of this paper is to examine whether the above statement is...

Accounting standards and investor perception of earnings quality: IAS/IFRS vs. German Gaap

OpenAIRE

Ferrari Mascia; Momentè Francesco; Reggiani Francesco

2011-01-01

We analyze the earnings quality under the IAS/IFRS and German GAAP by evaluating the earnings management degree in IAS and HGB adopters and by investigating what is the level of uncertainty (reliability) that investors perceive from the earnings announced. Our results show that IAS and HGB adopters do not present any significant differences in earnings management, if we examine the working capital accruals, while IAS/IFRS sub-sample is less engaged in earnings management, considering the tota...

77 FR 41481 - Integration of Variable Energy Resources

Science.gov (United States)

2012-07-13

... point to the importance of the Proposed Rule in removing market barriers to VER integration. NextEra... Commission's initiative to remove market and operational barriers to VERs integration and eliminate undue... Commission 18 CFR Part 35 Integration of Variable Energy Resources; Final Rule #0;#0;Federal Register / Vol...

MANAJEMEN LABA AKRUAL DAN RIIL SEBELUM DAN SETELAH ADOPSI WAJIB IFRS DI UNI EROPA

Directory of Open Access Journals (Sweden)

Yayu Putri Senjani

2015-09-01

Full Text Available This study aims to provide empirical evidence on earnings management practices in the Europe Union in three years before and after the mandatory IFRS adoption. Earning management practices what are observed is accrual earnings management (the level of discretionary accruals and real earnings management (abnormal cash flow from operation and abnormal production costs. Data is retrieved from OSIRIS database by using the purposive sampling method and was tested with paired sample t-test. The results showed empirically that there is no difference between accrual and real earnings management in the period before and after the mandatory IFRS adoption. Other results also showed that accruals and real earnings management are positively correlate for abnormal production costs after the mandatory IFRS adoptionDOI: 10.15408/etk.v12i1.1905

IFRS for SMEs: Is this the solution to the problem for the application of the international regulation?

Directory of Open Access Journals (Sweden)

Rafael Molina Llopis

2014-02-01

Full Text Available The IFRS for SMEs is of the size of its scope, a key player in the international accounting harmonization process. After a brief reference to the IASB’s role in this process, this paper makes a description of the steps followed for the issuance of IFRS for SMEs and their relevant characteristics, to continue with a comparative analysis of the main differences with full IFRS. Finally, the document contains some reflections related to the practical difficulties facing the process of implementing international standards and possible solutions, according to the author, be considered.

Curriculum

Directory of Open Access Journals (Sweden)

Robi Kroflič

1997-12-01

Full Text Available Modern curriculum theories emphasize that if we understand the curriculum as a real core substance of education. We have to bear in mind, when planning the curriculum, the whole multitude of factors (curricula which have an influence on the educational impact. In the field of andragogy, we especially have to consider educational needs, and linking the strategies of instruction with those of learning. The best way of realizing this principle is the open strategy of planning the national curriculum and process-developmental strategy of planning with the microandragogic situation. This planning strategy is S1m1lar to the system-integration strategy and Jarvis's model of negotiated curriculum, which derive from the basic andragogic principle: that the interests and capacities of adults for education increase if we enable them to cooperate in the planning and production of the curriculum.

Vessel Electronic Reporting System (VERS)

Data.gov (United States)

National Oceanic and Atmospheric Administration, Department of Commerce — The VERS system is composed of a database and other related applications which facilitate the reporting of electronically collected research data via Fisheries...

Exploratory analysis of the effectiveness of guarantee derivative instruments from IFRS

Directory of Open Access Journals (Sweden)

Fernando Bravo Herrera

2011-06-01

Full Text Available This paper provides an exploration of major traded derivative instruments in Chile, the interest rate swaps, and most commonly used valuation methods, addressing financial risk management in the context of the International Financial Reporting Standards (IFRS. We analyze the requirements for adopting hedge accounting, particularly with regard to evidence of effectiveness, and discuss particular aspects of the Chilean case that companies must face the time to prove the validity of contracts and contract coverage. The study’s findings suggest that the local market still has problems of efficiency and availability of information to (i properly manage financial risks and (ii demonstrate the effectiveness of hedges under IFRS.

IFRS-TILINPÄÄTÖSSTANDARDIT YKSITYISEN OSAKEYHTIÖN NÄKÖKULMASTA

OpenAIRE

Hassinen, Tiina

2008-01-01

Opinnäytetyön tarkoituksena on perehtyä siihen, mitä IFRS-tilinpäätösstandardit ovat ja miten ne vaikuttavat kirjanpitoon ja tilinpäätökseen. Tavoitteena on käsitellä tiivistetysti yksityisen osakeyhtiön tilinpäätökseen ja kirjanpitoon vaikuttavat standardit. Vertailukohtana on käytetty suomalaista tilinpäätöskäytäntöä. Opinnäytetyön alussa käsitellään IFRS-standardeja yleisellä tasolla, standardeihin liittyviä käsitteitä, standardien tuloa Suomeen ja syitä, jotka ovat vaikuttanee...

From Communication Skills to Skillful Communication: A Longitudinal Integrated Curriculum for Critical Care Medicine Fellows.

Science.gov (United States)

Roze des Ordons, Amanda L; Doig, Christopher J; Couillard, Philippe; Lord, Jason

2017-04-01

Communication with patients and families in critical care medicine (CCM) can be complex and challenging. A longitudinal curricular model integrating multiple techniques within classroom and clinical milieus may facilitate skillful communication across diverse settings. In 2014-2015, the authors developed and implemented a curriculum for CCM fellows at the Cumming School of Medicine, University of Calgary, to promote the longitudinal development of skillful communication. A departmental needs assessment informed curriculum development. Five 4-hour classroom sessions were developed: basic communication principles, family meetings about goals and transitions of care, discussing patient safety incidents, addressing conflict, and offering organ donation. Teaching methods-including instructor-led presentations incorporating a consistent framework for approaching challenging conversations, simulation and clinical practice, and feedback from peers, trained facilitators, family members, and clinicians-supported integration of skills into the clinical setting and longitudinal development of skillful communication. Seven fellows participated during the first year of the curriculum. CCM fellows engaged enthusiastically in the program, commented that the framework provided was helpful, and highly valued the opportunity to practice challenging communication scenarios, learn from observing their peers, and receive immediate feedback. More detailed accounts of fellows', patients', and family members' experiences will be obtained to guide curricular development. The curriculum will be expanded to involve other members of the multidisciplinary intensive care unit team, and faculty education initiatives will be offered to enhance the quality of the feedback provided. The impact of the curriculum on initial skill development, retention, and progression will be assessed.

The impact of corporate governance on IFRS adoption choices

NARCIS (Netherlands)

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

2013-01-01

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

Vykazování dlouhodobého hmotného majetku podle IFRS

OpenAIRE

Hromádková, Zuzana

2007-01-01

This work is focused od Tangible Current Assests according to the IFRS with the emphasis on IAS 16 - Property, Plant and Equipment. It involves recognition, measurement, depreciation and also disclosure of this Assests. All the parts are described at great lenght and explained by practical examples. IAS 40 - Investment Property and IFRS 5 - Non-Current Assests Held for Sale and Discontinued Operations are also mentioned. The end of the work is devoted to research of 15 companies with the aim ...

IFRS and US GAAP convergence in the area of business combination

Directory of Open Access Journals (Sweden)

Hana Bohušová

2008-01-01

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

Integrating radiology vertically into an undergraduate medical education curriculum: a triphasic integration approach

Directory of Open Access Journals (Sweden)

Al Qahtani F

2014-06-01

Full Text Available Fahd Al Qahtani,1 Adel Abdelaziz2,31Radiology Department, Faculty of Medicine, Al-Baha University, Al-Baha, Saudi Arabia; 2Medical Education Development Unit, Faculty of Medicine, Al-Baha University, Al-Baha, Saudi Arabia; 3Medical Education Department, Faculty of Medicine, Suez Canal University, Ismailia, EgyptAbstract: Fulfilling the goal of integrating radiology into undergraduate medical curricula is a real challenge due to the enduring faith assuming that traditional medical disciplines are worthy of consuming the available study time. In this manner, radiology is addressed occasionally and with relevance to these traditional disciplines. In Al-Baha University Faculty of Medicine, Al-Baha, Saudi Arabia, efforts have been made to integrate radiology vertically and in a structured manner into the undergraduate curriculum from the first year to the sixth year. For achieving convenient integration of radiology, a triphasic approach to integration is adopted. This approach consists of the integration of radiology foundations into the basic sciences phase, development of a distinct 4-week module in year 4, and finally, integration of clinical applications of radiology in the clinical phase modules. Feedback of students and inferences obtained through assessment and program evaluation are in favor of this approach to integration. Minor reform and some improvement related to time allocated and content balancing are still indicated.Keywords: radiology foundations, radiology module, students assessment

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

OpenAIRE

Laura Márquez-Ramos

2011-01-01

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

Organization and Integration of Learning Experiences in a Curriculum: A Case Study.

Science.gov (United States)

Everwijn, S. E. M.

1983-01-01

The literature on "organizers" by Ausubel, Earl, and Tyler provides clues to help teachers and students relate what has been learned in one subject to what is being learned in another. Problems of integration in a curriculum for student nurses are examined, and a solution to these problems is described. (RM)

TECHNICAL ASPECTS COMPARING THE IFRS AND THE US GAAP CONCERNING FINANCIAL INVESTMENT COMPANIES

Directory of Open Access Journals (Sweden)

Luminita Paiusan

2014-11-01

Full Text Available In the context of current interconnected capital markets, all the investors, regardless their country of origin would be provided with the improvement of the quality and comparability of financial information due to the high quality of some common standards of financial reporting. In order to achieve this, the two bodies, the FASB and the IASB, are working together to reduce the differences between the IFRS and the US GAAP. However, there are some problems observed by the US SIF managers, which fall under their area of work. They are divided in three groups: The lack of essential information expected by the American investors. For example, the IFRS does not impose the presentation of the investments made by an investment company; Different assessment bases for the financial actives and debts in the IFRS, which influences the main indicators for the investors; Presenting relevant information regarding the risks taken by investment funds and the analysis of proneness to these risks.

The quest for balanced curriculum: The perceptions of secondary students and teachers who experienced an integrated art and science curriculum

Science.gov (United States)

Schramm, Susan Lynn

The purpose of this study was to describe how an integrated high school curriculum unit connecting the different subject areas of art and science could be used to give students a voice in the decisions about learning. Through the data generated I examined the obstacles of integrating curriculum in a traditionally subject-centered high school. Forty-one students, nineteen biology students in the ninth grade, and twenty-two art students ranging from the tenth grade through the twelfth grade, along with their two teachers and a student teacher, were the subjects of the research. An integrated curricular unit, "Genetic Robotics," was designed specifically for this research to enable students to integrate scientific and artistic processes such as communication skills, problem-solving, critical thinking, creativity and responsiveness to the aesthetic; thus empowering them for future learning. Semi-structured interviews, surveys, questionnaires, informal conversations, reaction journals, field observations, video tapes, and official documents from the school, provided the data for this research. Data were collected using a strategy of participant-observation. The constant comparative analysis method was employed to explore emerging themes. Oak Park students' adaptability to an integrated art and science unit was found to be limited because of their inability to conceptualize curricular structures that are different from the traditional ones to which they are accustomed. Students typically scored high on standardized proficiency tests and college entrance exams. Therefore, for them to experience an innovation that is not based on the memorize-and-recall mode of learning is to risk failure and many are unwilling to do so, especially the high achieving students.

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

Directory of Open Access Journals (Sweden)

Adriana IOŢA

2015-09-01

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

IFRS 8 Operating Segments - A Closer Look

OpenAIRE

Muthupandian, K S

2008-01-01

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

Knock-Down of the IFR1 Protein Perturbs the Homeostasis of Reactive Electrophile Species and Boosts Photosynthetic Hydrogen Production in Chlamydomonas reinhardtii.

Science.gov (United States)

Venkanna, Deepak; Südfeld, Christian; Baier, Thomas; Homburg, Sarah V; Patel, Anant V; Wobbe, Lutz; Kruse, Olaf

2017-01-01

The protein superfamily of short-chain dehydrogenases/reductases (SDR), including members of the atypical type (aSDR), covers a huge range of catalyzed reactions and in vivo substrates. This superfamily also comprises isoflavone reductase-like (IRL) proteins, which are aSDRs highly homologous to isoflavone reductases from leguminous plants. The molecular function of IRLs in non-leguminous plants and green microalgae has not been identified as yet, but several lines of evidence point at their implication in reactive oxygen species homeostasis. The Chlamydomonas reinhardtii IRL protein IFR1 was identified in a previous study, analyzing the transcriptomic changes occurring during the acclimation to sulfur deprivation and anaerobiosis, a condition that triggers photobiological hydrogen production in this microalgae. Accumulation of the cytosolic IFR1 protein is induced by sulfur limitation as well as by the exposure of C. reinhardtii cells to reactive electrophile species (RES) such as reactive carbonyls. The latter has not been described for IRL proteins before. Over-accumulation of IFR1 in the singlet oxygen response 1 ( sor1 ) mutant together with the presence of an electrophile response element, known to be required for SOR1-dependent gene activation as a response to RES, in the promoter of IFR1 , indicate that IFR1 expression is controlled by the SOR1-dependent pathway. An implication of IFR1 into RES homeostasis, is further implied by a knock-down of IFR1 , which results in a diminished tolerance toward RES. Intriguingly, IFR1 knock-down has a positive effect on photosystem II (PSII) stability under sulfur-deprived conditions used to trigger photobiological hydrogen production, by reducing PSII-dependent oxygen evolution, in C. reinhardtii . Reduced PSII photoinhibition in IFR1 knock-down strains prolongs the hydrogen production phase resulting in an almost doubled final hydrogen yield compared to the parental strain. Finally, IFR1 knock-down could be

Stress predictors in two Asian dental schools with an integrated curriculum and traditional curriculum.

Science.gov (United States)

Nguyen, T T T; Seki, N; Morio, I

2018-05-01

This study explored stress predictors and the role of instructional methods and institutional differences in perceived stress levels amongst students at two Asian dental schools. An anonymous questionnaire was distributed to undergraduate dental students at Tokyo Medical and Dental University (TMDU), Japan and the University of Medicine and Pharmacy (UMP), Hochiminh City, Vietnam in 2016. Data concerning the students' demographic information and grades, and responses to the Perceived Stress Scale (PSS) and Dental Environment Stress questionnaire (DES) were collected. The questionnaires were prepared in English and translated into Japanese and Vietnamese following a forward-backward translation process. Altogether 684 students answered the questionnaire with a response rate of 97% for TMDU and 89% for UMP. The mean DES score of UMP students was significantly higher than TMDU (P stress scores in several areas than UMP preclinical students. Having dentistry as their first choice of educational programme was a significant stress predictor for Japanese students whilst the clinical practicum was a significant stress predictor for Vietnamese students. Previous academic performance was not a significant stress predictor for students at either dental school. Dental students of an integrated, active-learning curriculum reported lower stress levels than students of a traditional, discipline-based curriculum. © 2018 John Wiley & Sons A/S. Published by John Wiley & Sons Ltd.

The value relevance of R & D reporting in the UK after IFRS mandatory implementation

OpenAIRE

Tsoligkas, F.; Tsalavoutas, I.

2011-01-01

Following IFRS mandatory adoption in 2005, the criteria determining the accounting treatment of R&D expenditure have changed for UK listed companies that publish consolidated financial statements. Therefore, recent literature raises concerns about the value relevance of R&D assets and expenses in the UK, after 2005. Using very recent data, we respond to these calls for research. Adding to the absence of prior evidence regarding the pre-IFRS period, we find that the capitalised portion...

Integral fast reactor shows its mettle

International Nuclear Information System (INIS)

Chang, Ya.; Lajnberri, M.; Barris, L.; Uoters, L.

1988-01-01

The main aspects of the problem of developing a closed fuel cycle at a NPP built in the so-called integrated version when a fast reactor and the plant for spent fuel regeneration and fuel element production are located in the same site (IFR project), are considered. The technologies of U-Pu-Zr alloy fuel reprocessing and production based on high-temperature metallurgical process and the method of casting under pressure are described. The demonstration of practical feasibility of the fuel cycle on the basis of the IFR reactor is planned for 1990

The Effect of the Mandatory Application of IFRS on the Value Relevance of Accounting Data: Some Evidence from Greece

OpenAIRE

Karampinis N.; Hevas D.

2009-01-01

In this study we tested the effect of the mandatory adoption of IFRS upon the value relevance of earnings and book values using data from the Athens Stock Exchange that covered a period of two years before and two years after the mandatory adoption of IFRS. Greece is a code-law country with strong tax conformity, bank orientation and conservative accounting rules which have a negative effect on the value relevance of financial statements. As IFRS adoption promotes fair value accounting and we...

Perceived Costs and Benefits of IFRS Adoption of Cross-Border Mergers: A Statistical Analysis of Indian and Chinese Companies

OpenAIRE

Ibrahim Mert

2014-01-01

The purpose of this quantitative study was to examine the links between IFRS adoption status, mergers tempo, and perception of IFRS costs and benefits among Indian and Chinese companies. As more capital accrues in India and China, more cross-border mergers activity initiated from these countries should be expected. This paper is trying to extant a research to observe the results related the adaption of IFRS in India and China. During the analyses around 2 authors‘ books were related to this p...

GRAU DE INTANGIBILIDADE FRENTE À CONVERGÊNCIA ÀS IFRS EM EMPRESAS LISTADAS NA BM&FBOVESPA

Directory of Open Access Journals (Sweden)

Fernando Maciel Ramos

2016-12-01

Full Text Available O objetivo desse estudo é verificar o impacto do processo de convergência às IFRS no grau de intangibilidade de empresas listadas na BM&FBOVESPA. O universo da pesquisa é composto pelas companhias brasileiras listadas na BM&FBovespa. A amostra final compreendeu 904 observações no período de 2006 a 2012. Foi testada, por meio de Regressão de Dados em Painel, a relação entre o grau de intangibilidade das empresas e as variáveis total do ativo e patrimônio líquido, ROA, ROE, preço das ações e ativo intangível, além de duas dummies para capturar os efeitos dos períodos pré e pós-IFRS. Os resultados apontam uma influência negativa da adoção das IFRS sobre o grau de intangibilidade (GI das entidades analisadas, embora não significativa. A redução no GI indica que o patrimônio líquido contábil está mais próximo do valor de mercado das empresas analisadas após a adoção das IFRS. Conclui-se, assim, que há indícios de uma tendência de melhoria da qualidade da informação contábil com o processo de convergência às IFRS.

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

OpenAIRE

V.V. Svitselska

2015-01-01

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

DER NEUE STANDARD IFRS 15 - IASB UND FASB VERABSCHIEDEN EINEN WEITGEHEND EINHEITLICHEN STANDARD ZUR UMSATZREALISIERUNG

OpenAIRE

Bodo Runzheimer

2015-01-01

The international accounting regulations regarding sales revenues have been changed. In May 2014, the International Accounting Standards Board (IASB) and the US regulator, the Financial Accounting Standards Board (FASB), published together new revenue recording regulations, which will be applied in IFRS (International Financial Reporting Standards) as well as in US-GAAP (United States Generally Accepted Accounting Principles). The core principle of the new IFRS 15 is that an entity will recog...

The Effect of IFRS, Information Asymmetry and Corporate Governance on the Quality of Accounting Information

OpenAIRE

Hui-Sung, Kao; Tzu-Han Wei

2014-01-01

This paper investigates the relationship between the information asymmetry, the ownership structure, the pledge of directors-supervisor, respectively, and the quality of accounting information under different accounting standards. By considering A and B stock market of China, which apply China GAAP and IFRS, we discuss whether IFRS can reduce negative effects of the information asymmetry, the ownership structure, the pledge of directors, and furthermore promote the quality of accounting infor...

Een nieuw voersysteem voor versgras : Netwerk: Vers en veilig in de pens

NARCIS (Netherlands)

Philipsen, A.P.; Duinkerken, van G.

2006-01-01

De melkveehouders binnen het netwerk 'Vers en veilig in de pens' staan voor het voeren van vers gras, willen dat graag blijven doen, maar willen liever niet twee maal per dag hoeven te voeren. Daarvoor moet het gras wel langer vers blijven. Nu kan het met een halve dag al warm worden door broei. Het

Pengaruh Adopsi IFRS, Pemberian Informasi Nilai Wajar, dan Pengungkapan Jasa Penilai Terhadap Asimetri Informasi Pada Emiten di Indonesia [Impact of IFRS Adoption, Fair Value Information, and Disclosure of Appraiser Services on the Information Asymmetry of Firms in Indonesia

Directory of Open Access Journals (Sweden)

Felisia Novita Sari

2015-05-01

Full Text Available This study evaluates the impact of IFRS adoption, fair value information of property, plant, and equipment (PPE, and disclosure of appraiser services into a firm's information asymmetry. Information asymmetry is the primary reason for the existence of accounting. Accounting could be a mechanism to enable communication of useful information from insiders to outsiders. IFRS adoption and better disclosure are important factors that avoid exploitation by informed bodies, and protect uninformed investors. Using Indonesian data, this study analyzes two year before and after 2011, an implementation year. This research gives evidence that IFRS adoption is able to decrease information asymmetry. Disclosure of appraiser services is also able to decrease information asymmetry, however, fair value information of PPE is not an important determinant of information asymmetry. Other results present that share prices, share turnover, and firm size can affect information asymmetry. By knowing the factors affecting information asymmetry, information asymmetry problem could be minimized. This study concludes that IFRS implementation and disclosure of appraiser services affect information asymmetry.

Fair Value Measurement under IFRS 13: A Faithful Representation of Real-World Economic Phenomena?

OpenAIRE

Palea Vera; Maino Renato

2012-01-01

In this paper, we discuss IFRS 13 with regard to private equity valuation We raise issues on the fair value definition as an exit price and question the reliability of valuation techniques which are categorized into Level 2 fair value hierarchy. Our paper questions whether fair value as defined by IFRS 13 is an appropriate measure for private equities and can contribute to enhancing transparency and comparability in financial statements, which is one of the purposes of the IASB and the Europe...

Pengaruh Mekanisme Corporate Governance Terhadap Tingkat Kepatuhan Mandatory Disclosure Pasca Konvergensi IFRS

Directory of Open Access Journals (Sweden)

Isna Fauziah

2016-01-01

Full Text Available The proportion of independent commissioners and the number of audit committee meeting. Data analysis method used is descriptive analysis method and hypothesis testing. The result in this study showed the average level of mandatory disclosure compliance after convergence of IFRS in statement comprehensive income is 59.73%. The result showed that corporate governance mechanism simultaneously affect the level of compliance with mandatory disclosure after convergence of IFRS. Meanwhile corporate governance mechanism variables that affect compliance are the managerial ownership, institutional ownership and the proportion of independent commissioners. Other variable that no affect is the numbers of audit committee meeting.DOI: 10.15408/ess.v5i2.2349

Revaluasi Inventory dengan Menu Standard pada SAP-B1 Sesuaikah dengan IFRS

Directory of Open Access Journals (Sweden)

Eka Novianti

2011-05-01

Full Text Available Some available standard modules in SAP-B1 can be adapted for changes in accounting rules and regulations. One is the Inventory Revaluation menu of Inventory module. Users can use the menu to make Inventory value adjustments of value in SAP-B1, to be consistent with the values that must be presented in the financial statements. Based on the flexibility provided by SAP-B1menu, should not be too difficult for users of SAP-B1 to manage accounting transactions based on accounting rules that apply today, IFRS. IFRS requirements on inventory adjustment transactions with a value of SAP-B1 could be done more easily.

Knowledge and Perceptions of Visual Communications Curriculum in Arkansas Secondary Agricultural Classrooms: A Closer Look at Experiential Learning Integrations

Science.gov (United States)

Pennington, Kristin; Calico, Carley; Edgar, Leslie D.; Edgar, Don W.; Johnson, Donald M.

2015-01-01

The University of Arkansas developed and integrated visual communications curriculum related to agricultural communications into secondary agricultural programs throughout the state. The curriculum was developed, pilot tested, revised, and implemented by selected secondary agriculture teachers. The primary purpose of this study was to evaluate…

Integrative veterinary medical education and consensus guidelines for an integrative veterinary medicine curriculum within veterinary colleges

Science.gov (United States)

Memon, M.A.; Shmalberg, J.; Adair, H.S.; Allweiler, S.; Bryan, J.N.; Cantwell, S.; Carr, E.; Chrisman, C.; Egger, C.M.; Greene, S.; Haussler, K.K.; Hershey, B.; Holyoak, G.R.; Johnson, M.; Jeune, S. Le; Looney, A.; McConnico, R.S.; Medina, C.; Morton, A.J.; Munsterman, A.; Nie, G.J.; Park, N.; Parsons-Doherty, M.; Perdrizet, J.A.; Peyton, J.L.; Raditic, D.; Ramirez, H.P.; Saik, J.; Robertson, S.; Sleeper, M.; Dyke, J. Van; Wakshlag, J.

2016-01-01

Integrative veterinary medicine (IVM) describes the combination of complementary and alternative therapies with conventional care and is guided by the best available evidence. Veterinarians frequently encounter questions about complementary and alternative veterinary medicine (CAVM) in practice, and the general public has demonstrated increased interest in these areas for both human and animal health. Consequently, veterinary students should receive adequate exposure to the principles, theories, and current knowledge supporting or refuting such techniques. A proposed curriculum guideline would broadly introduce students to the objective evaluation of new veterinary treatments while increasing their preparation for responding to questions about IVM in clinical practice. Such a course should be evidence-based, unbiased, and unaffiliated with any particular CAVM advocacy or training group. All IVM courses require routine updating as new information becomes available. Controversies regarding IVM and CAVM must be addressed within the course and throughout the entire curriculum. Instructional honesty regarding the uncertainties in this emerging field is critical. Increased training of future veterinary professionals in IVM may produce an openness to new ideas that characterizes the scientific method and a willingness to pursue and incorporate evidence-based medicine in clinical practice with all therapies, including those presently regarded as integrative, complementary, or alternative. PMID:27200270

The Differences Cost of Equity Capital between Before and After Adoption of IFRS

Directory of Open Access Journals (Sweden)

I Putu Sugiartha Sanjaya

2017-11-01

Full Text Available The objective of this study was to analyze and compare between cost of equity capital between before and after adoption of IFRS on Statement of Financial Accounting Standard Financial Instrument (PSAK for banking companies listed in Indonesian Stock Exchange. The period on this study was 2008-2009 for before adoption and 2013-2014 for after adoption. Data on this study was secondary data such as annual financial reporting and share price. Cost of equity capital was measured using Ohlson Model. Sample in this study was banking companies listed in Indonesian Stock Exchange in 2008, 2009, 2013, and 2014. Selecting sample was by purposive sampling with specific criteria. Results of this study proved that cost of equity capital was lower for after adoption of IFRS on Statement of Financial Accounting Standard Financial Instrument for banking companies listed in Indonesian Stock Exchange than before adoption. It meant that adoption IFRS could reduce cost of equity capital. This result had an impact on reducing non performing loan, increasing loan to deposit ratio, and increasing net interest margin.

Exploring the Associations Among Nutrition, Science, and Mathematics Knowledge for an Integrative, Food-Based Curriculum.

Science.gov (United States)

Stage, Virginia C; Kolasa, Kathryn M; Díaz, Sebastián R; Duffrin, Melani W

2018-01-01

Explore associations between nutrition, science, and mathematics knowledge to provide evidence that integrating food/nutrition education in the fourth-grade curriculum may support gains in academic knowledge. Secondary analysis of a quasi-experimental study. Sample included 438 students in 34 fourth-grade classrooms across North Carolina and Ohio; mean age 10 years old; gender (I = 53.2% female; C = 51.6% female). Dependent variable = post-test-nutrition knowledge; independent variables = baseline-nutrition knowledge, and post-test science and mathematics knowledge. Analyses included descriptive statistics and multiple linear regression. The hypothesized model predicted post-nutrition knowledge (F(437) = 149.4, p mathematics knowledge were predictive of nutrition knowledge indicating use of an integrative science and mathematics curriculum to improve academic knowledge may also simultaneously improve nutrition knowledge among fourth-grade students. Teachers can benefit from integration by meeting multiple academic standards, efficiently using limited classroom time, and increasing nutrition education provided in the classroom. © 2018, American School Health Association.

Research Project on the Design for the Optimum Disclosure System Volume 4: Reinforcing audit quality through considering implications of evolving nature of IFRS (Japanese)

OpenAIRE

IGARASHI Norio; URASAKI Naohiro; MACHIDA Yoshihiro

2011-01-01

In Japan, the consolidated financial statements that are prepared in accordance with IFRS are permitted for those public companies that voluntarily apply IFRS from the fiscal year ending March 31, 2010. The issue of compulsory application to IFRS by public companies, as defined in the law, is to be judged and decided in 2012. Major characteristics of IFRS, among other things, are principles-based standards requiring the exercise of judgment of accounting standards and minimum application guid...

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

OpenAIRE

Deng, Shufen

2013-01-01

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

An integrative approach to cultural competence in the psychiatric curriculum.

Science.gov (United States)

Fung, Kenneth; Andermann, Lisa; Zaretsky, Ari; Lo, Hung-Tat

2008-01-01

As it is increasingly recognized that cultural competence is an essential quality for any practicing psychiatrist, postgraduate psychiatry training programs need to incorporate cultural competence training into their curricula. This article documents the unique approach to resident cultural competence training being developed in the Department of Psychiatry at the University of Toronto, which has the largest residency training program in North America and is situated in an ethnically diverse city and country. The authors conducted a systematic review of cultural competence by searching databases including PubMed, PsycINFO, PsycArticles, CINAHL, Social Science Abstracts, and Sociological Abstracts; by searching government and professional association publications; and through on-site visits to local cross-cultural training programs. Based on the results of the review, a resident survey, and a staff retreat, the authors developed a deliberate "integrative" approach with a mindful, balanced emphasis on both generic and specific cultural competencies. Learning objectives were derived from integrating the seven core competencies of a physician as defined by the Canadian Medical Education Directions for Specialists (CanMEDS) roles framework with the tripartite model of attitudes, knowledge, and skills. The learning objectives and teaching program were further integrated across different psychiatric subspecialties and across the successive years of residency. Another unique strategy used to foster curricular and institutional change was the program's emphasis on evaluation, making use of insights from modern educational theories such as formative feedback and blueprinting. Course evaluations of the core curriculum from the first group of residents were positive. The authors propose that these changes to the curriculum may lead to enhanced cultural competence and clinical effectiveness in health care.

Defining a metal-based waste form for IFR pyroprocessing wastes

International Nuclear Information System (INIS)

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

1994-01-01

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

The Impact of IFRS 16 on the Companies’ Key Performance Indicators: Limits, Advantages and Drawbacks

OpenAIRE

Alin Eliodor Tanase; Traian Ovidiu Calota; Florin Razvan Oncioiu

2018-01-01

t This article focuses on the impact of the new standard IFRS 16 Leases on the companies’ key performance indicators. The magnitude of this impact could be said to change depending on the usage density of the lease in the companies and also depending on the sector they are in. The results show that future transactions may be influenced by IFRS 16 such as sale and leaseback, acquisitions and mergers, and lease vs. buying.

Vykazování hráčských smluv ve fotbale dle IFRS

OpenAIRE

Kučera, Martin

2016-01-01

The goals of this diploma thesis are to characterize the current stadium of disclosure information about player contracts in football based on the IFRS standards and describe possible policy improvements for accounting standards. Theoretical part focus on an analysis of chosen IFRS standards, especially IAS 38 and UEFA regulations. Practical part of the thesis present a research of player contracts in the hands of particular football clubs with an emphasis on the method of acquisition.

Public Health and Preventive Medicine Meet Integrative Health: Applications of Competency Mapping to Curriculum Education at the University of Michigan.

Science.gov (United States)

Wells, Eden V; Benn, Rita K; Warber, Sara L

2015-11-01

The University of Michigan School of Public Health Preventive Medicine Residency (UMSPH PMR) Integrative Medicine Program (IMP) was developed to incorporate integrative medicine (IM), public health, and preventive medicine principles into a comprehensive curriculum for preventive medicine residents and faculty. The objectives of this project were to (1) increase the preventive medicine workforce skill sets based in complementary and alternative medicine and IM that would address individual and population health issues; (2) address the increasing demand for evidence-based IM by training physicians to implement cost-effective primary and secondary prevention services and programs; and (3) share lessons learned, curriculum evaluations, and best practices with the larger cohort of funded IM PMR programs. The UMSPH PMR collaborated with University of Michigan IM faculty to incorporate existing IM competencies with those already established for preventive medicine and public health residency training as the first critical step for IMP curriculum integration. Essential teaching strategies incorporated didactic and practicum methods, and made use of seasoned IM faculty, along with newly minted preventive medicine integrative teaching faculty, and PMR resident learners as IM teachers. The major components of the IMP curriculum included resident participation in IMP Orientation Sessions, resident leadership in epidemiology graduate IM seminars, resident rotations in IM month-long clinical practicums, resident participation in interprofessional health system-wide IM clinical case conferences, and PMR faculty enrollment in the renowned Faculty Scholars Program in Integrative Healthcare. This paper describes the novel interdisciplinary collaborations and key curriculum components that resulted in the IMP, as well as evaluation of strengths, weaknesses, and lessons learned. Copyright © 2015 American Journal of Preventive Medicine. Published by Elsevier Inc. All rights reserved.

1998 Fuel Use and Emissions for Danish IFR Flights

DEFF Research Database (Denmark)

Winther, M.

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

Integrating gender into a basic medical curriculum.

NARCIS (Netherlands)

Verdonk, P.; Mans, L.J.L.; Lagro-Janssen, A.L.M.

2005-01-01

INTRODUCTION: In 1998, gaps were found to exist in the basic medical curriculum of the Radboud University Nijmegen Medical Centre regarding health-related gender differences in terms of biological, psychological and social factors. After screening the curriculum for language, content and context,

HAVE WE REALLY BEEN USING THE INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) SINCE 2005? CASE OF TURKEY

OpenAIRE

Cagle, Melissa N.; Balsarı, Çağnur; Dalkılıç, Fatih

2015-01-01

Starting from the year 2002, the Turkish national regulatory agency hasundertaken an extensive role in the convergence efforts towards IFRS. In order tosupport the transition, the Turkish Capital Markets Board (TCMB) implementedseveralversionsof IFRS,regulatory practices and compliance requirements- allover the course of 15 years. The first effort undertaken in the road to IFRStransition was the issuance of Series XI, No: 25 by the T...

Systematic Curriculum Integration of Sustainable Development Using Life Cycle Approaches: The Case of the Civil Engineering Department at the Université de Sherbrooke

Science.gov (United States)

Roure, Bastien; Anand, Chirjiv; Bisaillon, Véronique; Amor, Ben

2018-01-01

Purpose: The purpose of this paper is to provide a consistent and systematic integration framework of sustainable development (SD) in a civil engineering (CE) curriculum, given the connection between the two. Curriculum integration is a challenging project and requires the development of certain protocols to ensure success.…

Adopsi IFRS Dan Relevansi Nilai Informasi Akuntansi

OpenAIRE

Cahyonowati, Nur; Ratmono, Dwi

2012-01-01

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

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

OpenAIRE

Uwaoma Ironkwe; Ordu Promise A.

2015-01-01

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

Integrating security issues in nuclear engineering curriculum in Indonesia. Classical vs policy approaches

International Nuclear Information System (INIS)

Putero, Susetyo Hario; Rosita, Widya; Sihana, Fnu; Ferdiansjah; Santosa, Haryono Budi; Muharini, Anung

2015-01-01

Recently, risk management for nuclear facilities becomes more complex due to security issue addressed by IAEA. The harmonization between safety, safeguards and security is still questionable. It also challenges to nuclear engineering curriculum in the world how to appropriately lecture the new issue. This paper would like to describe how to integrate this issue in developing nuclear engineering curriculum in Indonesia. Indonesia has still no nuclear power plant, but there are 3 research reactors laid in Indonesia. As addition, there are several hospitals and industries utilizing radioisotopes in their activities. The knowledge about nuclear security of their staffs is also not enough for handling radioactive material furthermore the security officers. Universitas Gadjah Mada (UGM) is the only university in Indonesia offering nuclear engineering program, as consequently the university should actively play the role in overcoming this issue not only in Indonesia, but also in Southeast Asia. In the other hand, students has to have proper knowledge in order to complete in the global nuclear industry. After visited several universities in USA and participated in INSEN meeting, we found that most of universities in the world anticipate this issue by giving the student courses related to policy (non-technical) study based on IAEA NSS 12. In the other hand, the rest just make nuclear security as a case study on their class. Furthermore, almost all of programs are graduate level. UGM decided to enhance several present related undergraduate courses with security topics as first step to develop the awareness of student to nuclear security. The next (curriculum 2016) is to integrate security topics into the entire of curriculum including designing a nuclear security elective course for undergraduate level. The first trial has successfully improved the student knowledge and awareness on nuclear security. (author)

Integrating Information Literacy and Evidence-Based Medicine Content within a New School of Medicine Curriculum: Process and Outcome.

Science.gov (United States)

Muellenbach, Joanne M; Houk, Kathryn M; E Thimons, Dana; Rodriguez, Bredny

2018-01-01

This column describes a process for integrating information literacy (IL) and evidence-based medicine (EBM) content within a new school of medicine curriculum. The project was a collaborative effort among health sciences librarians, curriculum deans, directors, and faculty. The health sciences librarians became members of the curriculum committees, developed a successful proposal for IL and EBM content within the curriculum, and were invited to become course instructors for Analytics in Medicine. As course instructors, the librarians worked with the other faculty instructors to design and deliver active learning class sessions based on a flipped classroom approach using a proprietary Information Mastery curriculum. Results of this collaboration may add to the knowledge base of attitudes and skills needed to practice as full faculty partners in curricular design and instruction.

The impacts of the final phase of transition to IFRS in Brazil

Directory of Open Access Journals (Sweden)

Clênia de Oliveira Pires

2015-08-01

Full Text Available Objective – This article aims to measure the impacts of the final phase of mandatory convergence to IFRS on net income, in equity and total assets of Brazilian publics companies. Design/methodology/approach – It is applied to the inverse of Gray (1980’s Conservatism Index – which allows you to compare the results between different accounting systems – to determine the impacts of the transition between the two phases of the convergence process in Brazil, covered by the law 11,638 and their CPCs. It was compared the 2009 financial results disclosed in BR GAAP and IFRS. Findings – The results show that the final stage of mandatory convergence to IFRS led to significant increases in both net income and the shareholders’ equity of the companies analysed: a mean increase of about 21% in earnings and about 11% in equity, as well as generating an increase, though somewhat less significant, about 7%, the total assets. Practical implications – This research helped to improve understanding of the impacts of convergence of Brazilian accounting to the international standard; as well as to assist business managers and users of financial information, especially those from the capital markets, regulators and academia, about the ultimate effects on the results reported in 2011, after the implementation of the final phase of convergence. Originality/value – The fiscal year of 2009 was a special year for understanding the impact of accounting system in the financial results disclosed in Brazil. The Brazilian publics companies reported their results in BR GAAP and IFRS and this research analysed and compare both reports and improve understanding of the impacts of convergence of Brazilian accounting to the international standard.

Proposed fuel cycle for the Integral Fast Reactor

International Nuclear Information System (INIS)

Burris, L.; Walters, L.C.

1985-01-01

One of the key features of ANL's Integral Fast Reactor (IFR) concept is a close-coupled fuel cycle. The proposed fuel cycle is similar to that demonstrated over the first five to six years of operation of EBR-II, when a fuel cycle facility adjacent to EBR-II was operated to reprocess and refabricate rapidly fuel discharged from the EBR-II. Locating the IFR and its fuel cycle facility on the same site makes the IFR a self-contained system. Because the reactor fuel and the uranium blanket are metals, pyrometallurgical processes (shortned to ''pyroprocesses'') have been chosen. The objectives of the IFR processes for the reactor fuel and blanket materials are to (1) recover fissionable materials in high yield; (2) remove fission products adequately from the reactor fuel, e.g., a decontamination factor of 10 to 100; and (3) upgrade the concentration of plutonium in uranium sufficiently to replenish the fissile-material content of the reactor fuel. After the fuel has been reconstituted, new fuel elements will be fabricated for recycle to the reactor

Validation of the integration of HIV and AIDS related nursing competencies into the undergraduate nursing curriculum in South Africa

Directory of Open Access Journals (Sweden)

Regis R. Marie Modeste

2015-12-01

Full Text Available Background: Being in its fourth decade, HIV remains an epidemic that requires combined efforts for the global fight. The strategies planned and implemented in the fight against HIV include reversing and halting the spread of HIV, increasing health care access, and strengthening the health care system. South Africa has made the fight one of its top priorities, and has developed plans to increase the role of nurses in the management of HIV, demonstrating its willingness, commitment and progress in the fight against HIV. Objective: This article presents the validation process conducted to confirm the integration and mapping of the HIV and AIDS related nursing competencies into the four-year Bachelor of Nursing programme at a university in South Africa. Methods: This study adopted a constructivist paradigm, using a qualitative approach, applyingthe design step of the process model of curriculum development, to validate the inte gration of the mapped HIV and AIDS related nursing competencies into the undergraduate nursing curriculum. Results: For each competency, outcomes were developed for each year. Participants confirmed completeness of outcomes and appropriateness of the mapping of the HIV and AIDS related outcomes into the nursing curriculum, as well as the feasibility and practicability of the integration. Conclusion: Required resources for integration of HIV and AIDS related nursing competencies, such as human resources and nurse educators’ continued personal development were identified, as well as barriers to integration, and measures to eliminate them were discussed. The importance of integration of HIV and AIDS nursing competencies into the curriculum was reiterated.

Impact of Introduction of IFRS in Russia on Tourism Industry Case: Aeroflot and Russian Railways

OpenAIRE

Kondratov, Vladislav

2014-01-01

The purpose of writing this thesis is to analyse how the introduction of IFRS could affect Russian tourism industry. Globalization, increased cross-border capital flows and the growing number of foreign direct investments created the necessity of the common international language. The International Financial Reporting Standards were created to serve this need. Russian among number of other countries is in in a process of adopting IFRS, however, the changes which would be brought by adopting I...

The Impact of IFRS 16 on the Companies’ Key Performance Indicators: Limits, Advantages and Drawbacks

Directory of Open Access Journals (Sweden)

Alin Eliodor Tanase

2018-03-01

Full Text Available t This article focuses on the impact of the new standard IFRS 16 Leases on the companies’ key performance indicators. The magnitude of this impact could be said to change depending on the usage density of the lease in the companies and also depending on the sector they are in. The results show that future transactions may be influenced by IFRS 16 such as sale and leaseback, acquisitions and mergers, and lease vs. buying.

Perception of Preparers and Auditors on New Revenue Recognition Standard (IFRS 15: Evidence From Egypt

Directory of Open Access Journals (Sweden)

Amr M. Khamis

2016-10-01

Full Text Available In May 2014, the International Accounting Standards Board (IASB and the Financial Accounting Standards Board (FASB issued long-awaited converged standard on revenue recognition, IFRS 15 and ASU 2014-09 (Topic 606 Revenue from Contracts with Customers, that sets out the principles for when revenue should be recognized and how it should be measured, together with related disclosures and will replace the all current revenue standards in IFRS and US.GAAP. Although the actual implementation is still in the future, now is the time for all preparers, auditors and users of financial statement to understanding of the new recognition and disclosure requirements and prepare to implement them, because the new provisions of IFRS 15 will impact in all entities in all industries, but the extent of the impact can vary significantly. This paper test the perception of Egyptian preparers and auditors on IFRS 15, we focus on the level of familiarity, standard clarity and ease of application across different business sectors in Egypt. The final sample of the study consisted of 31 auditors and 34 preparers (which consist of chief accountants, account executives and etc., a majority of the participants (88.3% were from local accounting firms or Listed companies operating in various business sectors. Both the auditors and preparers are experienced accountants with mean years of experience of 7.6 and 8.56 years respectively. We find that generally Egyptian accountants and auditors surveyed are still not ready to adopt and did not have sufficient knowledge about IFRS15, as well as, they afraid of the new revenue recognition requirement (which increased discretion and professional judgment in revenue recognition and its potential impact on different industries.

Integral Fast Reactor fuel pin processor

International Nuclear Information System (INIS)

Levinskas, D.

1993-01-01

This report discusses the pin processor which receives metal alloy pins cast from recycled Integral Fast Reactor (IFR) fuel and prepares them for assembly into new IFR fuel elements. Either full length as-cast or precut pins are fed to the machine from a magazine, cut if necessary, and measured for length, weight, diameter and deviation from straightness. Accepted pins are loaded into cladding jackets located in a magazine, while rejects and cutting scraps are separated into trays. The magazines, trays, and the individual modules that perform the different machine functions are assembled and removed using remote manipulators and master-slaves

Agricultural Awareness Activities and Their Integration into the Curriculum as Perceived by Elementary Teachers.

Science.gov (United States)

Knobloch, Neil A.; Martin, Robert A.

2000-01-01

Responses from 281 of 689 elementary teachers indicated they had positive perceptions of the agriculture industry and integration of agriculture into the curriculum. Over 80% used agriculture activities, especially the study of animals, plants, food, nutrition, environment, wildlife, and insects. (Contains 38 references.) (SK)

Physics studies of weapons plutonium disposition in the IFR closed fuel cycle

International Nuclear Information System (INIS)

Hill, R.N.; Wade, D.C.; Liaw, J.R.; Fujita, E.K.

1994-01-01

The core performance impact of weapons plutonium introduction into the IFR closed fuel cycle is investigated by comparing three disposition scenarios: a power production mode, a moderate destruction mode, and a maximum destruction mode all at a constant heat rating of 840 MWt. For each scenario, two fuel cycle models are evaluated: cores using weapons material as the sole source of transuranics in a once-through mode, and recycle corns using weapons material only as required for a make-up feed. Calculated results include mass flows, detailed isotopic distributions, neutronic performance characteristics, and reactivity feedback coefficients. In general, it is shown that weapons plutonium feed does not have an adverse impact on IFR core performance characteristics

Status of progress in IFR development

International Nuclear Information System (INIS)

Chang, Y.I.

1994-01-01

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

Aspetti tributari dei crediti d’impresa contabilizzati secondo gli Ias/Ifrs: prime riflessioni sistematiche

OpenAIRE

A. CONTRINO

2011-01-01

1. La disciplina dei crediti d’impresa nei principi contabili internazionali. – 1.1. Costo ammortizzato, valore di presumibile realizzo e «perdite da valutazione». – 1.2. Derecognition, «realizzo» ai fini IAS/IFRS e «perdite da cancellazione». – 2. I nuovi termini di rilevanza fiscale dei crediti IAS/IFRS in forza del principio di derivazione «rafforzata». – 2.1. Sui confini dell’area di determinazione dell’imponibile riservata dall’art. 83 ai principi contabili internazionali. – 2.2. Il nuov...

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

Directory of Open Access Journals (Sweden)

Brković Milan

2017-01-01

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

EMPIRICAL STUDY REGARDING PERCEPTIONS OF THE IFRS FOR SMEs IN ARAD COUNTY

Directory of Open Access Journals (Sweden)

Ioana Herbei Mot

2014-09-01

Full Text Available IFRS for SMEs is a change among of each entity, leading both to the positive and negative aspects regarding its application. Our study aims to present the perceptions of accounting experts on the application of IFRS for SMEs in Arad County. For the study was used the questionnaire based on resulted the pros and cons of applying standard responses to small and medium - sized entities, considering the law the main reason for applying standard. The Professional accountants believes that rules should have a major impact among listed entities, which leads to benefits and also difficulties. As benefits we enumerate improving, comparability and transparency of accounting information and as difficulties specify the auditing, the connection accountancy - fiscality and the report cost - benefit, but we cant fail to mention the lack of skilled personnel. Although there are a number of obstacles and costs as regards implementing IFRS for SMEs in Arad, and national level our respondents were equally agree with the application or non-application of this standard. We mention that the application of this standard requires more than a simple exercise because the rules used may have influenced in the content of the financial statements of the entity.

Effect of the Adoption of IFRS on the Information Relevance of Accounting Profits in Brazil

Directory of Open Access Journals (Sweden)

Mateus Alexandre Costa dos Santos

2014-12-01

Full Text Available This study aimed to assess the effect of adopting the International Financial Reporting Standards (IFRS in Brazil on the information relevance of accounting profits of publicly traded companies. International studies have shown that the adoption of IFRS improves the quality of accounting information compared with domestic accounting standards. Concurrent evidence is sparse in Brazil. Information relevance is understood herein as a multidimensional attribute that is closely related to the quality and usefulness of the information conveyed by accounting profits. The associative capacity and information timeliness of accounting profits in relation to share prices were examined. Furthermore, the level of conditional conservatism present in accounting profits was also analyzed because according to Basu (1997, this aspect is related to timeliness. The study used pooled regressions and panel data models to analyze the quarterly accounting profits of 246 companies between the first quarter of 1999 and the first quarter of 2013, resulting in 9,558 quarter-company observations. The results indicated that the adoption of IFRS in Brazil (1 increased the associative capacity of accounting profits; (2 reduced information timeliness to non-significant levels; and (3 had no effect on conditional conservatism. The joint analysis of the empirical evidence from the present study conclusively precludes stating that the adoption of IFRS in Brazil contributed to an increase the information relevance of accounting profits of publicly traded companies.

Students' perception of an integrated approach of teaching entire sequence of medicinal chemistry, pharmacology, and pharmacotherapeutics courses in PharmD curriculum.

Science.gov (United States)

Islam, Mohammed A; Schweiger, Teresa A

2015-04-01

To develop an integrated approach of teaching medicinal chemistry, pharmacology, and pharmacotherapeutics and to evaluate students' perceptions of integration as they progress through the PharmD curriculum. Instructors from each discipline jointly mapped the course contents and sequenced the course delivery based on organ systems/disease states. Medicinal chemistry and pharmacology contents were integrated and aligned with respective pharmacotherapeutics contents to deliver throughout second and third year of the curriculum. In addition to classroom lectures, active learning strategies such as recitation, case studies, online-discussion boards, open book quizzes, and writing patient progress notes were incorporated to enhance student learning. Student learning was assessed by examination scores, patient progress notes, and writing assignments. The impact of course integration was evaluated by a Web-based survey. One hundred and sixty-nine students completed the survey. Students exhibited positive attitude toward the integrated approach of teaching medicinal chemistry, pharmacology, and therapeutics. The P3 and P4 students better appreciated the benefits of integration compared to P2 students (P < .05). Students perceived the course integration as an effective way of learning. This study supports course improvement and the viability of expanding the concept of integration to other courses in the curriculum. © The Author(s) 2014.

Value-Relevance of Biological Assets under IFRS

OpenAIRE

Rute Gonçalves; Patrícia Lopes

2015-01-01

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

Transition from US GAAP to IFRS: Analysis of Impact on Income Tax Administration in USA

OpenAIRE

Roe, Jana

2014-01-01

When SEC and FASB started considering replacing US GAAP with IFRS, the impact of this change had to be considered by the various stakeholders in the financial reporting process in the U.S., including the various preparers and users of financial statements, including the Tax Administration, IRS. Since 2009, taxpayers in the U.S. are allowed to use IFRS as a starting point for reconciliation of book results to taxable income or loss, an option utilized by approximately 200 companies in that yea...

Which analysts benefited most from mandatory IFRS adoption in Europe?

NARCIS (Netherlands)

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

2017-01-01

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

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

Directory of Open Access Journals (Sweden)

Sujoko Efferin

2014-12-01

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

14 CFR 125.205 - Equipment requirements: Airplanes under IFR.

Science.gov (United States)

2010-01-01

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

Pengaruh PSAK 50/55 (Revisi 2014 Berbasis IFRS dan Kualitas Audit Terhadap Manajemen Laba

Directory of Open Access Journals (Sweden)

Nazarudin Nazarudin

2017-12-01

Full Text Available The aim of this study is to analyze the effect of the implementation of the IFRS-based PSAK 50 and 55 (revised 2014 and the audit quality of earning management. Both independent variables, the implementation of IFRS-based PSAK 50/55 (Revised 2014 and the audit quality, are dummy variables. In this study, to measure the earning management this research using revenue discretionary model calculated by using conditional revenue model introduced by Stubben (2010. The sample is secondary data derived from annual financial statements at manufacturing companies listing on Indonesia Stock Exchange (BEI in 2014-2015. The sample has been taken by purposive sampling method that follow the population criteria. The population are the manufacturing companies by 97 companies for 2 years (2014-2015 as sample. The statistical analysis have been used are multiple linear regression and t-test different test. The findings show that both the implementation of the IFRS-based PSAK 50/55 (Revised 2014 and the audit quality have had a significantly and negatively effect on the earning management practices.

Adoção das IFRS no Brasil: Efeitos no Conservadorismo Contábil

Directory of Open Access Journals (Sweden)

Erivelto Fioresi de Sousa

2016-01-01

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

JOURNAL CLUB: Redefining the Radiology Curriculum in Medical School: Vertical Integration and Global Accessibility.

Science.gov (United States)

Retrouvey, Michele; Trace, Anthony Paul; Goodmurphy, Craig W; Shaves, Sarah

2018-01-01

Radiology interconnects medical disciplines given that a working understanding of imaging is essential to clinicians of every specialty. Using online education, we created a globally accessible, web-based undergraduate medical radiology curriculum modeled after the National Medical Student Curriculum in Radiology program of the Alliance of Medical Student Educators in Radiology. Seventy-four radiology faculty-mentored video modules were produced, 50 of which were integrated into the 1st-year anatomy course. We administered tests to medical students before and after students saw the videos to assess the effectiveness of the modules. We surveyed students on their interests in pursuing radiology as a career before and after participating in this curriculum. On the preexamination questions, the mean score was 58.0%, which increased to 83.6% on the pair-matched imaging-related questions on the actual examination. Before participating in the new curriculum, 88% of students did not express an interest in radiology, and 9% were undecided about radiology as a future career. There was an increase in students who reported that they would definitely or most likely pursue a career in radiology (7%) after they had viewed the lectures. Radiology education is now available to a greater number of multidisciplinary learners worldwide. This project produced a comprehensive, globally accessible radiology curriculum in a self-paced, flexible learning format for new generations of physicians.

Integration of Geospatial Technologies into K-12 Curriculum: An Investigation of Teacher and Student Perceptions and Student Academic Achievement

Science.gov (United States)

Goldstein, Donna L.

2010-01-01

The purpose of this study was to explore outcomes of a GIS/GPS integration process: to (a) examine student responses to GIS and GPS inclusion in their curriculum, (b) determine whether a relationship exists between inclusion of GIS into existing K-12 curriculum and student achievement, (c) examine the effectiveness of GIS professional development…

Integral Fast Reactor: A future source of nuclear energy

International Nuclear Information System (INIS)

Southon, R.

1993-01-01

Argonne National Laboratory is developing a reactor concept that would be an important part of the worlds energy future. This report discusses the Integral Fast Reactor (IFR) concept which provides significant improvements over current generation reactors in reactor safety, plant complexity, nuclear proliferation, and waste generation. Two major facilities, a reactor and a fuel cycle facility, make up the IFR concept. The reactor uses fast neutrons and metal fuel in a sodium coolant at atmospheric pressure that relies on laws of physics to keep it safe. The fuel cycle facility is a hot cell using remote handling techniques for fabricating reactor fuel. The fuel feed stock includes spent fuel from the reactor, and potentially, spent light water reactor fuel and plutonium from weapons. This paper discusses the unique features of the IFR concept and the differences the quality assurance program has from current commercial practices. The IFR concept provides an opportunity to design a quality assurance program that makes use of the best contemporary ideas on management and quality

Curriculum-Integrated Information Literacy (CIIL) in a Community College Nursing Program: A Practical Model

Science.gov (United States)

Argüelles, Carlos

2016-01-01

This article describes a strategy to integrate information literacy into the curriculum of a nursing program in a community college. The model is articulated in four explained phases: preparatory, planning, implementation, and evaluation. It describes a collaborative process encouraging librarians to work with nursing faculty, driving students to…

Digitale prøver – et litteraturstudie

Directory of Open Access Journals (Sweden)

Karen Louise Møller

2015-10-01

Full Text Available Digitale prøveformer bliver efterhånden mere og mere udbredte. Denne artikel er baseret på et litteraturstudie foretaget for at få indsigt i primært forskningslitteraturen om digitale prøveformer. I artiklen præsenterer vi de forskellige typer digitale prøver, der omtales og diskuteres i litteraturen, og vi beskriver de potentielle fordele af bl.a. økonomisk, administrativ og pædagogisk karakter, der ifølge litteraturen kan opnås ved at bruge digitale prøver. Vi beskriver endvidere de udfordringer og potentielle ulemper, der kan være forbundet med indførelse af digitale prøver. Det drejer sig bl.a. om udfordringer hvad angår prøvesystem, organisation, teknologi, kompetenceudvikling og uddannelseskultur. Vi beskriver i artiklen en række konkrete eksempler på digitale prøver, og vi præsenterer resultater fra undersøgelser af underviseres og studerendes oplevelser med digitale prøveformer. Against the backdrop of the rapid spread of digitized tests and exams, this article sets out to present some of the results of a literature study carried out with the aim of gaining insight into the research literature on this topic. The article presents different types of tests, focusing on the financial, administrative, and pedagogical advantages described and discussed in the literature as potentially attainable through the use of digitized exams. In addition, the challenges and potential problems connected with the introduction of digitized tests are described. Among these are challenges related to the test system or to competence development as well as organizational, technological, and cultural challenges. Finally, the article provides concrete descriptions of tests and presents results from select studies of teacher and student experiences of digitized tests.

Pengaruh Adopsi IFRS, Pemberian Informasi Nilai Wajar, dan Pengungkapan Jasa Penilai Terhadap Asimetri Informasi Pada Emiten di Indonesia [Impact of IFRS Adoption, Fair Value Information, and Disclosure of Appraiser Services on the Information Asymmetry of Firms in Indonesia

OpenAIRE

Felisia Novita Sari; Dedhy Sulistiawan; Aurelia Carina Sutanto

2015-01-01

This study evaluates the impact of IFRS adoption, fair value information of property, plant, and equipment (PPE), and disclosure of appraiser services into a firm's information asymmetry. Information asymmetry is the primary reason for the existence of accounting. Accounting could be a mechanism to enable communication of useful information from insiders to outsiders. IFRS adoption and better disclosure are important factors that avoid exploitation by informed bodies, and protect uninformed i...

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

Directory of Open Access Journals (Sweden)

Anisoara Apetri

2015-05-01

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

THE IMPACT OF IFRS ON REPORTING FOR BUSINESS COMBINATIONS: AN IN-DEPTH ANALYSIS USING THE TELECOMMUNICATIONS INDUSTRY

Directory of Open Access Journals (Sweden)

Cunningham Garry M.

2011-07-01

Full Text Available The mandatory use of IFRS by all publicly listed companies in the European Union created challenges for accounting and reporting of business combinations, goodwill impairment and disclosures for these items. Major issues are allocation of amounts to goodwill and specific intangible assets arising from acquisition. This study presents an in-depth exploration of compliance with IFRS 3 and IAS 36 using content analysis methodology of annual reports of eight European telecommunications that were chose because the industry is well known for significant acquisitions involving intangibles. The results show only partial compliance with little change over the four year period since mandatory IFRS adoption. While results cannot be generalized outside this group, the in-depth analysis yielded important insights for continued research using broader research methods.

Plant-scale anodic dissolution of unirradiated IFR fuel pins

International Nuclear Information System (INIS)

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

1993-01-01

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

Expected behavior of plutonium in the IFR fuel cycle

International Nuclear Information System (INIS)

Steunenberg, R.K.; Johnson, I.

1985-01-01

The Integral Fast Reactor (IFR) is a metal-fueled, sodium-cooled reactor that will consist initially of a U-Zr alloy core in which the enriched uranium will be replaced gradually by plutonium bred in a uranium blanket. The plutonium is concentrated to the required level by extraction from the molten blanket material with a CaCl 2 -BaCl 2 salt containing MgCl 2 as an oxidant (halide slagging). The CaCl 2 -BaCl 2 salt containing dissolved PuCl 3 and UCl 3 is added to the core process where fission products are removed by electrorefining, using a liquid cadmium anode, a metal cathode, and a LiCl-NaCl-CaCl 2 -BaCl 2 molten salt electrolyte. The product is recovered as a metallic deposit on the cathode. The halide slagging step is operated at about 1250 0 and the electrorefining step at about 450 0 C. These processes are expected to give low fission-product decontamination factors of the order of 100

Constructing the integral concept on the basis of the idea of accumulation: suggestion for a high school curriculum

Science.gov (United States)

Kouropatov, Anatoli; Dreyfus, Tommy

2013-07-01

Students have a tendency to see integral calculus as a series of procedures with associated algorithms and many do not develop a conceptual grasp giving them the desirable versatility of thought. Thus, instead of a proceptual view of the symbols in integration, they have, at best, a process-oriented view. On the other hand, it is not surprising that many students find concepts such as the integral difficult when they are unable to experience these processes directly in the classroom. With a view towards improving this situation, constructing the integral concept on the basis of the idea of accumulation has been proposed (Educ Stud Math. 1994;26:229-274; Integral as accumulation: a didactical perspective for school mathematics; Thessaloniki: PME; 2009. p. 417-424). In this paper, we discuss a curriculum that is based on this idea and a design for curriculum materials that are intended to develop an improved cognitive base for a flexible proceptual understanding of the integral and integration in high school. The main focus is on how we (mathematics teachers and mathematics educators) might teach the integral concept in order to help high school students to construct meaningful knowledge alongside acquiring technical abilities.

Nursing curriculums may hinder a career in gerontological nursing: An integrative review.

Science.gov (United States)

Garbrah, William; Välimäki, Tarja; Palovaara, Marjo; Kankkunen, Päivi

2017-09-01

To investigate what prevents undergraduate nursing students from choosing gerontological nursing as a career option. This study utilised an integrative literature review, which allows the inclusion of previous studies with diverse research designs to gain a broader view of the reasons why nursing students do not choose a gerontological nursing career. An electronic database search of CINAHL (Ebsco), Scopus and Eric elicited 251 scientific peer-reviewed empirical studies, published from 2006 to March 2016 in English. After meeting the inclusion criteria, 97 qualified for closer examination. Following exclusion, the final analysis and synthesis included 21 articles. Four main themes described nursing students' contributing reasons for not selecting gerontological nursing as a career option: socio-demographic factors; experiences, perceptions and knowledge about ageing; perceptions concerning the nature or status of gerontological nursing; and theoretical studies and practical education of nursing curriculum. Lack of positive experiences with older people before and during nursing students' studies led to their disinterest in gerontological nursing as a career option. The nursing curriculum also reinforces the perception of modern nursing as technical, with more emphasis on acute and critical care. The findings emphasise the need to implement an age-friendly curriculum and have nurses that specialise in gerontology to serve as mentors and role models. It is important to assist nursing students in identifying the potentials for career advancement in terms of gerontological nursing. There is also a need for nursing faculties to liaise with other stakeholders to develop or improve upon the clinical atmosphere for nursing students during gerontological nursing placement. Nursing faculties must review their curriculum to ensure that there is sufficient focus on the needs of older people within the curriculum for every student. Furthermore, respected role models who are

Analysis of IFR samples at ANL-E

International Nuclear Information System (INIS)

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

1993-01-01

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

Integrating SFA Technology into the Sales Curriculum: Helping Students Understand What, Why, and When

Science.gov (United States)

Jelinek, Ronald

2018-01-01

While sales force automation (SFA) and customer relationship management are important concepts in business-to-business selling, many instructors struggle to effectively integrate these topics into their curriculum. The research described in this article offers a role play and two coordinating sets of slides that aim to help students better…

IFRS, synchronicity, and financial crisis: the dynamics of accounting information for the Brazilian capital market

Directory of Open Access Journals (Sweden)

Bruno Figlioli

2017-07-01

Full Text Available ABSTRACT This study aims is to investigate the synchronicity levels of shares traded on the spot market of the São Paulo Stock, Commodities , and Futures Exchange (BM&FBOVESPA in relation to the accounting convergence process towards International Financial Reporting Standards (IFRS in Brazil. The term synchronicity refers to the amount that company-specific information and market information are reflected in stock prices. The more share prices reflect company-specific information rather than market information, the greater the informational content of these prices will be in terms of representing the economic value of a particular company. For this investigation, information on companies and shares from 2005 to 2015 was collected, excluding the financial sector. The data were analyzed using cross-sectional and panel regressions. The results indicate a reduction in the synchronicity levels of stocks in the period of full adoption of IFRS in Brazil from 2010 onwards. From 2008 to 2009, which includes the partial adoption of IFRS in Brazil, statistically significant results were not found for the synchronicity levels of shares. However, for times of financial crisis, evidence was found of a reduction in the relevance of accounting information even with the adoption of international accounting standards. The results obtained for the Brazilian context do not support the idea that the adoption of IFRS necessarily causes an increase in the informational content of financial statements and that relevant information is consequently reflected in stock prices.

DISEÑO CURRICULAR: DE LA INTEGRACIÓN A LA COMPLEJIDAD (CURRICULUM DESIGN: FROM INTEGRATION TO COMPLEXITY

Directory of Open Access Journals (Sweden)

Badilla Saxe Eleonora

2009-08-01

Full Text Available Resumen:En este ensayo se muestra un tránsito que podría seguir el diseño curricular desde la integración hacia la complejidad. Se parte de las ideas de James Beane y John Deswey sobre la Integración Curricular y las Actividades Ocupacionales respectivamente para pasar por los llamados Ejes Transversales y el Enfoque por Proyectos, con miras a evolucionar hacia la Pedagogía de la Complejidad, tomando como base las ideas para promover el pensamiento complejo que propone Edgar Morin. Como conclusión se propone un cambio en la metáfora con la cual se diseñan currículos y planes de estudio.Abstract:This essay shows a path that can be taken when designing curriculum, that goes from Integration onto Complexity. It starts with Jeames Beane´s Curriculum Integration and John Dewey´s Occupational Activities, going through Transversal Axis and Project Approach, with the goal to evolve into the Pedagogy of Complexity, based on Edgar Morin´s ideas to stimulate complex thinking. A change of metaphor for curriculum design is proposed, as a conclusion.

Integrating neuroscience in the training of psychiatrists: a patient-centered didactic curriculum based on adult learning principles.

Science.gov (United States)

Ross, David A; Rohrbaugh, Robert

2014-04-01

The authors describe the development and implementation of a new adult psychiatry residency didactic curriculum based on adult learning principles and an integrative, patient-centered approach that includes a progressive 4-year neuroscience curriculum. The authors describe the process of conducting a needs assessment, engaging stakeholders and developing guiding principles for the new curriculum. The curriculum was evaluated using qualitative measures, a resident survey, course evaluations, and a pilot version of a specialized assessment tool. Feedback from the resident survey and from course evaluations was positive, and residents indicated interest in receiving additional training in neuroscience. Residents self-reported not incorporating neuroscience into formulation and treatment planning as often as other perspectives. They also reported that neuroscience was reinforced less by clinical faculty than other perspectives. Performance on the curriculum assessment corroborated that clinical application of neuroscience may benefit from additional reinforcement. Residents responded well to the design and content of the new didactic curriculum. The neuroscience component appears to have achieved its primary objective of enhancing attitudes to the field. Continued work including enhancing the culture of neuroscience at the clinical sites may be required to achieve broader behavioral goals.

Clinical and Educational Outcomes of an Integrated Inpatient Quality Improvement Curriculum for Internal Medicine Residents.

Science.gov (United States)

Ogrinc, Greg; Cohen, Emily S; van Aalst, Robertus; Harwood, Beth; Ercolano, Ellyn; Baum, Karyn D; Pattison, Adam J; Jones, Anne C; Davies, Louise; West, Al

2016-10-01

Integrating teaching and hands-on experience in quality improvement (QI) may increase the learning and the impact of resident QI work. We sought to determine the clinical and educational impact of an integrated QI curriculum. This clustered, randomized trial with early and late intervention groups used mixed methods evaluation. For almost 2 years, internal medicine residents from Dartmouth-Hitchcock Medical Center on the inpatient teams at the White River Junction VA participated in the QI curriculum. QI project effectiveness was assessed using statistical process control. Learning outcomes were assessed with the Quality Improvement Knowledge Application Tool-Revised (QIKAT-R) and through self-efficacy, interprofessional care attitudes, and satisfaction of learners. Free text responses by residents and a focus group of nurses who worked with the residents provided information about the acceptability of the intervention. The QI projects improved many clinical processes and outcomes, but not all led to improvements. Educational outcome response rates were 65% (68 of 105) at baseline, 50% (18 of 36) for the early intervention group at midpoint, 67% (24 of 36) for the control group at midpoint, and 53% (42 of 80) for the late intervention group. Composite QIKAT-R scores (range, 0-27) increased from 13.3 at baseline to 15.3 at end point ( P  < .01), as did the self-efficacy composite score ( P  < .05). Satisfaction with the curriculum was rated highly by all participants. Learning and participating in hands-on QI can be integrated into the usual inpatient work of resident physicians.

Horizontal and vertical integration of academic disciplines in the medical school curriculum.

Science.gov (United States)

Vidic, Branislav; Weitlauf, Harry M

2002-05-01

A rapid expansion of new scientific information and the introduction of new technology in operative and diagnostic medicine has marked the last several decades. Medical educators, because of and parallel to these developments, initiated a search for a more effective system of presenting core material to medical students. The new educational trends, although varying somewhat from one institution to another, concentrated on the following pedagogical shifts: 1) expansion of conceptual presentation of material at the expense of detail-oriented education; 2) amplification of an integrated approach, as opposed to subject-oriented instruction; 3) scheduling of elective courses to compliment required courses in the curriculum; and 4) institution of small group instruction (i.e., problem-based learning) to actively involve students in the educational process and to develop deductive reasoning based on clinical cases. The future pedagogical system in medical schools will most likely be a combination of "classical" presentation of material combined with concept-oriented, subject-integrated and small group instruction based on either hypothetical or real clinical cases. It is imperative for the success of the new curriculum, however, that certain criteria are satisfied: 1) reorganize basic science departments to determine course ownership; 2) establish a reward system for teaching faculty; and 3) establish new course objectives. Copyright 2002 Wiley-Liss, Inc.

The Mandatory Introduction of IFRS as a Single Accounting Standard in the European Union and the Effect on Earnings Management

NARCIS (Netherlands)

M.B.W. Lippens (Mark)

2010-01-01

textabstractExecutive summary In this study, it was investigated whether the mandatory adoption of IFRS from 1 January 2005 by all listed companies in the European Union led to significantly lower levels of earnings management. I found that, despite the stricter character of IFRS compared to

Developing a Participatory Pedagogical and Multidisciplinary Approach for Integrating HIV/AIDS into University Curriculum

Science.gov (United States)

Mulwo, Abraham Kiprop; Chemai, Lemmy

2015-01-01

The current framework for integrating HIV/AIDS into university curriculum is mainly informed by the need to make HIV/AIDS education relevant to specific disciplines, and to equip graduates with necessary skills to respond to HIV/AIDS in their professional capacities. This strategy mainly emphasizes content and knowledge and largely ignores the…

Interpretasi Investor Non-Profesional Atas Implementasi International Financial Reporting Standard (IFRS) 8 Dan Pernyataan Standar Akuntansi Keuangan (PSAK) 5 Dalam Perspektif Framing Information

OpenAIRE

Suryandari, Erni; Arisanti, Imelda Puspita

2017-01-01

This study attemps to determines the effects of variable implementation of IFRS 8 which differs in IFRS 8 positive frame, IFRS 8 negative frame, PSAK 5 positive frame, and PSAK 5 negative frame toward non profesional investor's interpretation. This experiment study is an experiment with factorial design 2x2 between subject. The subject is 120 participants from accounting undergraduate students of Muhammadiyah Yogyakarta University as a subtitute of non professional investors. Data analysis us...

Impairment nefinančných aktív podľa IFRS a US GAAP

OpenAIRE

Kačur, Branislav

2013-01-01

This thesis deals with the requirements of how to approach the issue of testing the value of assets in accounting and recognition of an impairment loss under IFRS and U.S. GAAP. The main objective was to create a comprehensive view of this specific area, eventually determine differences in accounting and reporting between IFRS and US GAAP. There is mostly characteristic of IAS 36 Impairment of Assets and SFAS 144 Accounting for the Impairment or Disposal of Long-Lived Assets, which specify wh...

Gulf of Mexico IFR Aeronautical Chart Index - Aeronautical Information Services Digital Products

Data.gov (United States)

Department of Transportation — The IFR Enroute Aeronautical Chart series is designed to meet the needs of users who require a digital version chart. This is the visual index to the charts for the...

Le processus d'appropriation du référentiel IAS/IFRS : Une analyse des pratiques organisationnelles

OpenAIRE

Couleau-Dupont, Annelise

2010-01-01

International audience; The matter of this paper aims to present the appropriation process of the IAS/IFRS in organizations regarded as identifiable forms where there are collective actions (Crozier and Friedberg 1977). Reflection leans to work on innovations, management tools and their appropriation. Our qualitative study, based on two case studies, can show that the IAS/IFRS, like any management tool, generates change within organizations and that its adoption requires a long process of own...

Final Year Undergraduates' Perceptions of the Integration of Soft Skills in the Formal Curriculum: A Survey of Malaysian Public Universities

Science.gov (United States)

Devadason, Evelyn Shyamala; Subramaniam, Thirunaukarasu; Daniel, Esther Gnanamalar Sarojini

2010-01-01

A recent initiative or skill bridging measure taken by the Malaysian public universities is to build into the formal curriculum soft skills to produce graduates with a right balance of diverse abilities. However, to date, there is no comprehensive attempt to review the integration of soft skills in the formal curriculum (both coursework and…

A Web-Based Platform for Educating Researchers About Bioethics and Biobanking.

Science.gov (United States)

Sehovic, Ivana; Gwede, Clement K; Meade, Cathy D; Sodeke, Stephen; Pentz, Rebecca; Quinn, Gwendolyn P

2016-06-01

Participation in biobanking among individuals with familial risk for hereditary cancer (IFRs) and underserved/minority populations is vital for biobanking research. To address gaps in researcher knowledge regarding ethical concerns of these populations, we developed a web-based curriculum. Based on formative research and expert panel assessments, a curriculum and website was developed in an integrative, systematic manner. Researchers were recruited to evaluate the curriculum. Public health graduate students were recruited to pilot test the curriculum. All 14 researchers agreed the curriculum was easy to understand, adequately addressed the domains, and contained appropriate post-test questions. The majority evaluated the dialgoue animations as interesting and valuable. Twenty-two graduate students completed the curriculum, and 77 % improved their overall test score. A web-based curriculum is an acceptable and effective way to provide information to researchers about vulnerable populations' biobanking concerns. Future goals are to incorporate the curriculum with larger organizations.

Exploring the Associations among Nutrition, Science, and Mathematics Knowledge for an Integrative, Food-Based Curriculum

Science.gov (United States)

Stage, Virginia C.; Kolasa, Kathryn M.; Díaz, Sebastián R.; Duffrin, Melani W.

2018-01-01

Background: Explore associations between nutrition, science, and mathematics knowledge to provide evidence that integrating food/nutrition education in the fourth-grade curriculum may support gains in academic knowledge. Methods: Secondary analysis of a quasi-experimental study. Sample included 438 students in 34 fourth-grade classrooms across…

Curriculum Integration in Distance Learning at Primary and Secondary Educational Levels on the Example of eTwinning Projects

Science.gov (United States)

Gajek, Elzbieta

2018-01-01

Curriculum integration is one of the concepts which has been discussed for years. Telecollaborative projects, which employ elements of distance learning, provide opportunities for putting the idea into practice. Analysis of eTwinning projects undertaken in Polish schools aims at demonstrating the integrative role of distance learning approaches…

User's manual and analysis methodology of probabilistic fracture mechanics analysis code PASCAL Ver.2 for reactor pressure vessel (Contract research)

International Nuclear Information System (INIS)

Osakabe, Kazuya; Onizawa, Kunio; Shibata, Katsuyuki; Kato, Daisuke

2006-09-01

As a part of the aging structural integrity research for LWR components, the probabilistic fracture mechanics (PFM) analysis code PASCAL (PFM Analysis of Structural Components in Aging LWR) has been developed in JAEA. This code evaluates the conditional probabilities of crack initiation and fracture of a reactor pressure vessel (RPV) under transient conditions such as pressurized thermal shock (PTS). The development of the code has been aimed to improve the accuracy and reliability of analysis by introducing new analysis methodologies and algorithms considering the recent development in the fracture mechanics and computer performance. PASCAL Ver.1 has functions of optimized sampling in the stratified Monte Carlo simulation, elastic-plastic fracture criterion of the R6 method, crack growth analysis models for a semi-elliptical crack, recovery of fracture toughness due to thermal annealing and so on. Since then, under the contract between the Ministry of Economy, Trading and Industry of Japan and JAEA, we have continued to develop and introduce new functions into PASCAL Ver.2 such as the evaluation method for an embedded crack, K I database for a semi-elliptical crack considering stress discontinuity at the base/cladding interface, PTS transient database, and others. A generalized analysis method is proposed on the basis of the development of PASCAL Ver.2 and results of sensitivity analyses. Graphical user interface (GUI) including a generalized method as default values has been also developed for PASCAL Ver.2. This report provides the user's manual and theoretical background of PASCAL Ver.2. (author)

EFEITOS DAS IFRS NO CONSERVADORISMO CONTÁBIL: UM ESTUDO EM COMPANHIAS ABERTAS DOS PAÍSES MEMBROS DO GLENIF

Directory of Open Access Journals (Sweden)

Antônio Carlos Brunozi Júnior

2015-12-01

Full Text Available É compreensível que devido a relevância dos relatórios contábeis e sua maior importância com a adoção das IFRS haja nas empresas uma preocupação com os fatores que causam interferência na sua qualidade, bem como, com os critérios utilizados na sua formação, consistência e avaliação. Dentre os fatores que exercem influencia na qualidade das informações contábeis está o conservadorismo, definido por Basu (1997 como um reconhecimento assimétrico das perdas em relação aos ganhos, se refletem as más notícias mais rapidamente do que as boas notícias. Considerando este contexto, o presente estudo tem o objetivo de avaliar as magnitudes das influências das IFRS nos níveis de conservadorismo contábil das práticas adotadas nos países membros do GLENIF, mais especificadamente, Argentina, Brasil, Chile, Colômbia, México e Peru no período de 2003 a 2013. Com uma amostra de 513 empresas e 5643 observações, aplicou-se por meio de dados em painel a equação original de Basu (1997 e, posteriormente, incluiu-se uma variável dummy considerando os efeitos da adoção das IFRS no conservadorismo. Os resultados indicaram que, mesmo com a adoção das IFRS notou-se no Brasil e no México a presença de práticas conservadoristas. Na Argentina constatou-se situação contrária, as IFRS amenizaram o conservadorismo nas empresas do país. Já no Chile, Colômbia e Peru os resultados não significativos foram insuficientes para indicarem a presença de conservadorismo após a adoção das IFRS.

The Effects of Curriculum Integration on the Academic Achievement of Secondary Career and Technical Students

Science.gov (United States)

Jones, Patricia Anders

2012-01-01

Using a causal-comparative design, this quantitative study investigated whether or not the curriculum integration of academic subjects with career and technical education classes affected secondary students' academic performance as assessed by scores on standardized tests. The purposive sample was drawn from students in Trade and Industry classes…

A Pre- and Post-Evaluation of Integrating Sustainability Curriculum by Inserting Okala Modules into an Interior Design Materials and Methods Course

Science.gov (United States)

Schneiderman, Deborah; Freihoefer, Kara

2012-01-01

Purpose: The purpose of this paper is to examine the integration of Okala curriculum into Interior Design coursework. Okala, as a teaching package, is utilized extensively in industrial design education. However, this study examines the expansion and insertion of Okala modules in an existing interior design curriculum. The Okala modules included…

Developing an integrated evidence-based medicine curriculum for family medicine residency at the University of Alberta.

Science.gov (United States)

Allan, G Michael; Korownyk, Christina; Tan, Amy; Hindle, Hugh; Kung, Lina; Manca, Donna

2008-06-01

There is general consensus in the academic community that evidence-based medicine (EBM) teaching is essential. Unfortunately, many postgraduate programs have significant weakness in their EBM programs. The Family Medicine Residency committee at the University of Alberta felt their EBM curriculum would benefit from critical review and revision. An EBM Curriculum Committee was created to evaluate previous components and develop new strategies as needed. Input from stakeholders including faculty and residents was sought, and evidence regarding the teaching and practical application of EBM was gathered. The committee drafted goals and objectives, the primary of which were to assist residents to (1) become competent self-directed, lifelong learners with skills to effectively and efficiently keep up to date, and 2) develop EBM skills to solve problems encountered in daily practice. New curriculum components, each evidence based, were introduced in 2005 and include a family medicine EBM workshop to establish basic EBM knowledge; a Web-based Family Medicine Desktop promoting easier access to evidence-based Internet resources; a brief evidence-based assessment of the research project enhancing integration of EBM into daily practice; and a journal club to support peer learning and growth of rapid appraisal skills. Issues including time use, costs, and change management are discussed. Ongoing evaluation of the curriculum and its components is a principal factor of the design, allowing critical review and adaptation of the curriculum. The first two years of the curriculum have yielded positive feedback from faculty and statistically significant improvement in multiple areas of residents' opinions of the curriculum and comfort with evidence-based practice.

Development of DUO-THERM Ver 1.0