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Sample records for lashof accounting methodology

  1. Using the Lashof Accounting Methodology to Assess Carbon Mitigation Projects Using LCA: Ethanol Biofuel as a Case Study

    DEFF Research Database (Denmark)

    Courchesne, Alexandre; Becaert, Valerie; Rosenbaum, Ralph K.

    2010-01-01

    and comparison of different carbon mitigation projects (e.g. biofuel use, sequestering plant, afforestation project, etc.). The Lashof accounting methodology is chosen amid other methods of greenhouse gas (GHG) emission characterization for its relative simplicity and capability of characterizing all types...... of carbon mitigation projects. It calculates the cumulative radiative forcing caused by GHG emission within a predetermined time frame. Basically, the developed framework uses the Mg-year as a functional unit and isolates impacts related to the climate mitigation function with system expansion. The proposed...... framework is demonstrated with a case study of tree ethanol pathways (maize, sugarcane and willow). Study shows that carbon mitigation assessment through LCA is possible and that it could be a useful tool for decision makers as it can compare different projects regardless of their original context. Case...

  2. Methodology of sustainability accounting

    Directory of Open Access Journals (Sweden)

    O.H. Sokil

    2017-03-01

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

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

    OpenAIRE

    Muchson, Mochamad

    2015-01-01

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

  4. Registration-analytical maintenance and methodological features of construction of the financial account

    OpenAIRE

    Kraevskyy, V.

    2009-01-01

    In article registration-analytical maintenance and methodological features of construction of the financial account is considered. Financial account, net lending, net borrowing, financial assets, system of the national accounts.

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

    OpenAIRE

    Haynes, Kathryn

    2007-01-01

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

  6. Pancasila Paradigm: Methodology of Wawasan Nusantara for Accounting of Pancasila

    Directory of Open Access Journals (Sweden)

    Iwan Triyuwono

    2018-04-01

    Full Text Available The purpose of this paper is to present the research methodology of the accounting paradigm “Pancasila”. Pancasila is the basic view of life appropriate to the citizens of Indonesia's independence. In the paradigm of Pancasila, there are contained elements of philosophical research or basic beliefs that underlie accounting thought and research. These elements are based on the nature of Pancasila human beings, i.e. the first point of Pancasila, Ketuhanan Yang Maha Esa (The Almighty God contains elements of life, as a study of ontology; the second point, Kemanusiaan yang Adil dan Beradab ( Just and Civilized Humanity, contains elements of the senses, the mind, and rasa as the study of epistemology; the third point, Persatuan Indonesia (the Unity of Indonesia, contains elements of Karsa (will in concepts ofWawasan Nusantara as the study methodology, i.e. the Methodology ofWawasan Nusantara (MWN; the fourth point, Kerakyatan yang dipimpin oleh Hikmah Kebijaksanaan dalam Permusyawaratan / Perwakilan (Democracy Guided by the Inner Wisdom in Deliberations and Representations, contains elements of deeds and inner wisdom as a method of research; and fifth points, Keadilan Sosial bagi Seluruh Rakyat Indonesia (Social Justice for all the People of Indonesia, contains elements of purpose as the study of axiology, namely the research results in the form of the concept and practice of accounting based on Pancasila.

  7. IDENTIFICATION OF THE IMPACT OF GLOBALIZATION ON THE DEVELOPMENT OF ACCOUNTING METHODOLOGY

    Directory of Open Access Journals (Sweden)

    Tetiana Osadcha

    2017-12-01

    Full Text Available The relevance of the research consists in the significant lag behind the economies of post-Soviet countries from countries of the world, which play the role of driving forces of global economic globalization. Incomplete transformation of the institution of property rights, including the rights to specific factors of production, distorted perception of the state participation in the regulation of economic relationships, cause a fragmentary reflection of facts of business life of business units by the accounting system. This shortcoming can be eliminated by identifying the advantages, feasibility of the counterstand and measures to involve the economy of Ukraine into the process of economic globalization, as well as determining the priority trends of the transformation of the property institution with the subsequent revision of the accounting methodology. The purpose of the research was to identify the impact of globalization on the development of accounting methodology due to institutional changes in property ownership in the field of management and outline the prerequisites for recognizing the rent as an accounting object. The methodological basis of the research is the dialectical method of knowledge of the essence, preconditions, and consequences of economic globalization as a whole, as well as for its individual subjects; general scientific methods of scientific knowledge (analysis, abstraction, synthesis, generalization of possible influence of fundamentals and ideas of institutional theory, agency theory, and rent theory on the accounting methodology in order to outline grounds for recognizing the rent as a component of the income of a business unit. Scientific results. It is established that the development of globalization processes was accompanied by significant transformations of property relations and changing approaches to the analysis of activities, in particular, with regard to the use of resources, distribution and redistribution

  8. Full cost accounting in the analysis of separated waste collection efficiency: A methodological proposal.

    Science.gov (United States)

    D'Onza, Giuseppe; Greco, Giulio; Allegrini, Marco

    2016-02-01

    Recycling implies additional costs for separated municipal solid waste (MSW) collection. The aim of the present study is to propose and implement a management tool - the full cost accounting (FCA) method - to calculate the full collection costs of different types of waste. Our analysis aims for a better understanding of the difficulties of putting FCA into practice in the MSW sector. We propose a FCA methodology that uses standard cost and actual quantities to calculate the collection costs of separate and undifferentiated waste. Our methodology allows cost efficiency analysis and benchmarking, overcoming problems related to firm-specific accounting choices, earnings management policies and purchase policies. Our methodology allows benchmarking and variance analysis that can be used to identify the causes of off-standards performance and guide managers to deploy resources more efficiently. Our methodology can be implemented by companies lacking a sophisticated management accounting system. Copyright © 2015 Elsevier Ltd. All rights reserved.

  9. 30 CFR 206.173 - How do I calculate the alternative methodology for dual accounting?

    Science.gov (United States)

    2010-07-01

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

  10. Proposal methodology for Land Carbon Accounting across Europe

    Science.gov (United States)

    Simon, A.; Ivanov, E.; Anaya-Romero, M.; Weber, J.-L.

    2012-04-01

    The need to account natural resources as capital, in the same way as we account economic and financial resources, is getting an important awareness-raising channel for governments, producers, and consumers in order to manage the environment capital. Besides that, the forthcoming Part II of the revised System of Integrated Environmental and Economic Accounting will enclose a framework for experimental ecosystem accounts. This conceptual framework is an initiative led by the European Environment Agency and the World Bank WAVES global partnership for which robust data and indicators are needed. In this context, the aim of this work is to demonstrate a preliminary methodology for land carbon account across Europe. The study area covers EU+38. The territorial unit used was the Socio-Ecological Landscape Units based on the Land Cover Functional Units and other geographical dimensions such as relief, belonging to a river basin, or proximity to the sea. Finally, the grid size used for accounting was 1km x 1km. The characteristic indicator considered for ecosystem capital carbon accounts is the carbon content which is derived from the Net Primary Production (NPP) and its removal by agriculture, forestry. Accordingly, the output data obtained were the stocks of carbon recorded in tons of carbon. The current approach is based on the combination of CORINE Land cover, traditional remote sensing (RS) indicators like NDVI - Normalised Difference Vegetation Index and the modern advances on RS techniques where new indicators like GPP (Gross Primary Productivity) and NPP. Other additional attributes were temperature, precipitation and vegetation type or Land cover. Different national and European data sources were used for the analysis as well as downscales procedures. In the present work soil carbon content were assumed to be a fixed fraction. Nevertheless further research will also take into account soil carbon data considering scenarios of land use change.

  11. Essence of cryptocurrency as methodological prerequisite of its accounting reflection

    Directory of Open Access Journals (Sweden)

    O.M. Petruk

    2017-12-01

    Full Text Available The research deals with the issue of reflection in accounting cryptocurrencies and the ways of solving it through determining the economic essence of such currencies. The purpose of the research is the analysis such economic phenomenon as cryptocurrency and formation of appropriate methodological approaches to its accounting reflection, that requires the identification of the object, the study of the methods of its assessment, the clarification of reflection on the appropriate accounts, the determination of place in reporting. The author generalizes the existed achievements of domestic and foreign researchers about the issues of accounting cryptocurrencies, differentiates between the concept of «cryptocurrency» and «electronic money», and proves that according to a set of features cryptocurrencies do not meet the requirements of the definition of «money», that is why, cryptocurrencies cannot be reflected into the enterprise balance sheet under article «Funds and their equivalents». Using the functional approach to the definition of cryptocurrency as the accounting object and the methods of comparison and analogy, the paper substantiates the order of its reflection as a variety of financial investments applying the special methods of accounting, such as assessment, accounts, and reporting.

  12. Methodologies for nuclear material accounting and control: challenges and expectations

    International Nuclear Information System (INIS)

    Ramakumar, K.L.

    2007-01-01

    Nuclear Material Accounting and Control (NUMAC) represents one of the most important and indispensable responsibilities of any nuclear installation. The emphasis is to ensure that the nuclear material being handled in the nuclear installation is properly accounted for with the expected accuracy and confidence levels. A number of analytical methods based on both destructive and non-destructive assay techniques are available at the disposal of the nuclear analytical scientists for this purpose and they have been enumerated extensively in literature. Instead of recounting the analytical methodologies available, an attempt has been made in this paper to highlight some of the challenges. (author)

  13. Accounting Methodology for Source Energy of Non-Combustible Renewable Electricity Generation

    Energy Technology Data Exchange (ETDEWEB)

    Donohoo-Vallett, Paul [US Department of Energy, Washington, DC (United States)

    2016-10-01

    As non-combustible sources of renewable power (wind, solar, hydro, and geothermal) do not consume fuel, the “source” (or “primary”) energy from these sources cannot be accounted for in the same manner as it is for fossil fuel sources. The methodology chosen for these technologies is important as it affects the perception of the relative size of renewable source energy to fossil energy, affects estimates of source-based building energy use, and overall source energy based metrics such as energy productivity. This memo reviews the methodological choices, outlines implications of each choice, summarizes responses to a request for information on this topic, and presents guiding principles for the U.S. Department of Energy, (DOE) Office of Energy Efficiency and Renewable Energy (EERE) to use to determine where modifying the current renewable source energy accounting method used in EERE products and analyses would be appropriate to address the issues raised above.

  14. A design methodology for materials control and accounting information systems

    International Nuclear Information System (INIS)

    Helman, P.; Strittmatter, R.B.

    1987-01-01

    Modern approaches to nuclear materials safeguards have significantly increased the data processing needs of safeguards information systems. Implementing these approaches will require developing efficient, cost-effective designs. Guided by database design research, we are developing a design methodology for distributed materials control and accounting (MCandA) information systems. The methodology considers four design parameters: network topology, allocation of data to nodes, high-level global processing strategy, and local file structures to optimize system performance. Characteristics of system performance that are optimized are response time for an operation, timeliness of data, validity of data, and reliability. The ultimate goal of the research is to develop a comprehensive computerized design tool specifically tailored to the design of MCandA systems

  15. Methodology of Adaptive Integrated Accounting System in Information Environment

    Directory of Open Access Journals (Sweden)

    Bochulya Tetyana V.

    2013-12-01

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

  16. Methodology and Practical Tools for Enhancing an Accounting/Business Ethics Class

    Science.gov (United States)

    Kreissl, Laura Jean; Upshaw, Alice

    2012-01-01

    While many articles have argued the value and impact of ethics courses, few have discussed methodology and particularly the tools used in the implementation of accounting ethics classes. We address both of those items in this paper in hopes of helping other instructors in building or strengthening their courses. This paper describes the…

  17. Relevance of methodological choices for accounting of land use change carbon fluxes

    Science.gov (United States)

    Pongratz, Julia; Hansis, Eberhard; Davis, Steven

    2015-04-01

    To understand and potentially steer how humans shape land-climate interactions it is important to accurately attribute greenhouse gas fluxes from land use and land cover change (LULCC) in space and time. However, such accounting of carbon fluxes from LULCC generally requires choosing from multiple options of how to attribute the fluxes to regions and to LULCC activities. Applying a newly-developed and spatially-explicit bookkeeping model, BLUE ("bookkeeping of land use emissions"), we quantify LULCC carbon fluxes and attribute them to land-use activities and countries by a range of different accounting methods. We present results with respect to a Kyoto Protocol-like ``commitment'' accounting period, using land use emissions of 2008-12 as example scenario. We assess the effect of accounting methods that vary (1) the temporal evolution of carbon stocks, (2) the state of the carbon stocks at the beginning of the period, (3) the temporal attribution of carbon fluxes during the period, and (4) treatment of LULCC fluxes that occurred prior to the beginning of the period. We show that the methodological choices result in grossly different estimates of carbon fluxes for the different attribution definitions. The global net flux in the accounting period varies between 4.3 Pg(C) uptake and 15.2 Pg(C) emissions, depending on the accounting method. Regional results show different modes of variation. This finding has implications for both political and scientific considerations: Not all methodological choices are currently specified under the UNFCCC treaties on land use, land-use change and forestry. Yet, a consistent accounting scheme is crucial to assure comparability of individual LULCC activities, quantify their relevance for the global annual carbon budget, and assess the effects of LULCC policies.

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

    Directory of Open Access Journals (Sweden)

    Paulo Frederico Homero Junior

    2016-06-01

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

  19. The Development Of Learning Sets And Research Methodology Module Using Problem Based Learning For Accounting Education Students

    OpenAIRE

    Thomas, Partono; Nurkhin, Ahmad

    2016-01-01

    Improving the learning process is very important for every lecturer by implement innovative learning methods or media. The purpose of this study is to develop a research methodology learning instruction and module based of problem based learning for accounting education students. This research applied research and development design in the research methodology course in Economics Education (Accounting) Department, Faculty Of Economics, Semarang State University. Data analysis was used to test...

  20. Development of methodological tools for assessing enterprise credit worthiness taking into account off-balance sheet risks

    Directory of Open Access Journals (Sweden)

    N.G. Vygovska

    2017-12-01

    Full Text Available The article is devoted to the improvement of methodical tools for assessing the credit worthiness of enterprises’ legal entities taking into account the impact of off-balance-sheet risks on the definite integral class of a debtor-borrower. The authors substantiate that the non-accounting of off-balance sheet commitments in assessing the borrower’s credit worthiness leads to false managerial decisions on granting a loan and increasing the level of credit risk of the bank. The purpose of the article is to study the questions of methodical tools for assessing the credit worthiness of economic entities and develop directions for improving its analytical support taking into account the impact of off-balance-sheet risks. The object of the research is the analytical support for assessing the credit worthiness of a borrower-legal entity taking into account off-balance-sheet risks. The authors put forward and proved the hypothesis that, acting as the guarantor or principal of another enterprise, the assessment of the borrower's credit worthiness undergoes significant changes. The coefficient analysis of the methodological provision for assessing the borrower's credit rating by the current method number 351 is carried out, as a result of which the influence on the integral index and the debtor class is proved. When determining the reliability class of the borrower, the most affected are solvency ratios (especially for short-term loans and financial sustainability (for long-term loans to the borrower. The current methodology for defining these indicators does not take into account the effect of off-balance sheet risks, which is due to the use of financial reporting data, which does not include data on off-balance sheet instruments. The methodological support of credit-worthiness analysis is proposed, taking into account the impact of off-balance sheet risks on it. The prospects for further research should be formulated in the direction of improving the

  1. Issues Of Managerial Accounting Methodology

    OpenAIRE

    Barulina E.V; Barulina M.S

    2012-01-01

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

  2. 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.

  3. Management accounting research: uma análise metodológica = Management Accounting Research: a methodological analysis

    Directory of Open Access Journals (Sweden)

    Odair Correa do Nascimento

    2011-08-01

    largest number of publications(29.53%, followed by Australia (12.75% and France (11.41. The methodology used was descriptive (50.63%, and used survey as a procedure, with 37.98%. The data collection technique used was based on documents (40.51%. Of the papers that used quantitative methods (36.71%, descriptive statistics, correlation and hypothesis testing (using quantitative methods were the techniques that occur most frequently.Keywords: Management Accounting. Management Accounting Research. Research Methodology

  4. METHODOLOGY AND ORGANIZATION OF ACCOUNTING AND INTERNAL CONTROL OF INVENTORIES OF THE COMPANY IN THE SYSTEM OF ASSET MANAGEMENT

    Directory of Open Access Journals (Sweden)

    Koblyanska Olena

    2018-03-01

    Full Text Available Introduction. The article is devoted to theoretical, methodological and practical issues of accounting and internal control of the company’s stocks in the asset management system. The purpose of the study is to deepen and consolidate the theoretical and practical knowledge of the issues of accounting and internal control of the company’s stocks in the asset management system, identify practical problems with the implementation of the methodology and organization of accounting and internal control of the company’s stocks and develop recommendations for the elimination of deficiencies and improve the accounting and internal control of the company’s stocks. Results. The issue of relevance of proper accounting and internal control of stocks at the enterprise is considered. The research of typical operations with stocks was carried out with the use of the method of their reflection in the account. The classification of stocks, carrying out of their estimation, definition of the initial value, and also the typical correspondence from the account of stocks are resulted. A comparative characteristic of international and national inventory standards was implemented. The article deals with the features of the internal control of inventories at the enterprise, provides normative documents on its organization and methodology, describes the procedure for its implementation at the enterprise and identifies the typical mistakes that occur during its implementation. Conclusions. The questions about theoretical, methodological and practical issues of accounting and internal control of the company’s stocks in the asset management system were considered. A study of typical operations with stocks was carried out with the use of the method of their reflection in the accounts and the features of the internal control of inventories at the enterprise.

  5. Methodological aspects of network assets accounting

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    Yuhimenko-Nazaruk I.A.

    2017-08-01

    Full Text Available The necessity of using innovative tools of processing and representation of information about network assets is substantiated. The suggestions for displaying network assets in accounts are presented. The main reasons for the need to display the network assets in the financial statements of all members of the network structure (the economic essence of network assets as the object of accounting; the non-additional model for the formation of the value of network assets; the internetworking mechanism for the formation of the value of network assets are identified. The stages of accounting valuation of network assets are allocated and substantiated. The analytical table for estimating the value of network assets and additional network capital in accounting is developed. The order of additional network capital reflection in accounting is developed. The method of revaluation of network assets in accounting in the broad sense is revealed. The order of accounting of network assets with increasing or decreasing the number of participants in the network structure is determined.

  6. The analyse of the geographical DDBR’s landscape dynamic using Land and Ecosystem Accounting (LEAC methodology

    Directory of Open Access Journals (Sweden)

    MARIN Eugenia

    2007-10-01

    Full Text Available The paper presents an evaluation of the main indices regarding the functionality of the land use systems and an exposure of Land Ecosystem Accounting methodology developed by the European Agency (EA, starting from the existing Corine land Cover information. The purpose of LEAC analyze is to reflect the changes survenite in the land cover categories in DDBR, having in consideration the forth level of the Work Flow Analyze – functional accounts.

  7. Towards a methodology to formulate sustainable diets for livestock: accounting for environmental impact in diet formulation.

    Science.gov (United States)

    Mackenzie, S G; Leinonen, I; Ferguson, N; Kyriazakis, I

    2016-05-28

    The objective of this study was to develop a novel methodology that enables pig diets to be formulated explicitly for environmental impact objectives using a Life Cycle Assessment (LCA) approach. To achieve this, the following methodological issues had to be addressed: (1) account for environmental impacts caused by both ingredient choice and nutrient excretion, (2) formulate diets for multiple environmental impact objectives and (3) allow flexibility to identify the optimal nutritional composition for each environmental impact objective. An LCA model based on Canadian pig farms was integrated into a diet formulation tool to compare the use of different ingredients in Eastern and Western Canada. By allowing the feed energy content to vary, it was possible to identify the optimum energy density for different environmental impact objectives, while accounting for the expected effect of energy density on feed intake. A least-cost diet was compared with diets formulated to minimise the following objectives: non-renewable resource use, acidification potential, eutrophication potential, global warming potential and a combined environmental impact score (using these four categories). The resulting environmental impacts were compared using parallel Monte Carlo simulations to account for shared uncertainty. When optimising diets to minimise a single environmental impact category, reductions in the said category were observed in all cases. However, this was at the expense of increasing the impact in other categories and higher dietary costs. The methodology can identify nutritional strategies to minimise environmental impacts, such as increasing the nutritional density of the diets, compared with the least-cost formulation.

  8. ACCOUNTING AND AUDIT OPERATIONS ON CURRENT ACCOUNT

    Directory of Open Access Journals (Sweden)

    Koblyanska Olena

    2018-03-01

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

  9. Accounting for methodological, structural, and parameter uncertainty in decision-analytic models: a practical guide.

    Science.gov (United States)

    Bilcke, Joke; Beutels, Philippe; Brisson, Marc; Jit, Mark

    2011-01-01

    Accounting for uncertainty is now a standard part of decision-analytic modeling and is recommended by many health technology agencies and published guidelines. However, the scope of such analyses is often limited, even though techniques have been developed for presenting the effects of methodological, structural, and parameter uncertainty on model results. To help bring these techniques into mainstream use, the authors present a step-by-step guide that offers an integrated approach to account for different kinds of uncertainty in the same model, along with a checklist for assessing the way in which uncertainty has been incorporated. The guide also addresses special situations such as when a source of uncertainty is difficult to parameterize, resources are limited for an ideal exploration of uncertainty, or evidence to inform the model is not available or not reliable. for identifying the sources of uncertainty that influence results most are also described. Besides guiding analysts, the guide and checklist may be useful to decision makers who need to assess how well uncertainty has been accounted for in a decision-analytic model before using the results to make a decision.

  10. Ranking Accounting Authors and Departments in Accounting Education: Different Methodologies--Significantly Different Results

    Science.gov (United States)

    Bernardi, Richard A.; Zamojcin, Kimberly A.; Delande, Taylor L.

    2016-01-01

    This research tests whether Holderness Jr., D. K., Myers, N., Summers, S. L., & Wood, D. A. [(2014). "Accounting education research: Ranking institutions and individual scholars." "Issues in Accounting Education," 29(1), 87-115] accounting-education rankings are sensitive to a change in the set of journals used. It provides…

  11. The image of accountants

    DEFF Research Database (Denmark)

    Baldvinsdottir, Gudrun; Burns, John; Nørreklit, Hanne

    2009-01-01

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

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

    DEFF Research Database (Denmark)

    Baldvinsdottir, Gudrun; Burns, John; Nørreklit, Hanne

    2010-01-01

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

  13. Accounting assessment

    Directory of Open Access Journals (Sweden)

    Kafka S.М.

    2017-03-01

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

  14. Balancing Technology with Established Methodology in the Accounting Classroom.

    Science.gov (United States)

    Hoyt, William B.

    1996-01-01

    Discusses the role of technology in secondary accounting courses. Indicates that students must master the principles and concepts in accounting and must experience the manual preparation of documents before automated procedures are integrated. (Author/JOW)

  15. Assessment of the Methodological Rigor of Case Studies in the Field of Management Accounting Published in Journals in Brazil

    Directory of Open Access Journals (Sweden)

    Kelly Cristina Mucio Marques

    2015-04-01

    Full Text Available This study aims to assess the methodological rigor of case studies in management accounting published in Brazilian journals. The study is descriptive. The data were collected using documentary research and content analysis, and 180 papers published from 2008 to 2012 in accounting journals rated as A2, B1, and B2 that were classified as case studies were selected. Based on the literature, we established a set of 15 criteria that we expected to be identified (either explicitly or implicitly in the case studies to classify those case studies as appropriate from the standpoint of methodological rigor. These criteria were partially met by the papers analyzed. The aspects less aligned with those proposed in the literature were the following: little emphasis on justifying the need to understand phenomena in context; lack of explanation of the reason for choosing the case study strategy; the predominant use of questions that do not enable deeper analysis; many studies based on only one source of evidence; little use of data and information triangulation; little emphasis on the data collection method; a high number of cases in which confusion between case study as a research strategy and as data collection method were detected; a low number of papers reporting the method of data analysis; few reports on a study's contributions; and a minority highlighting the issues requiring further research. In conclusion, the method used to apply case studies to management accounting must be improved because few studies showed rigorous application of the procedures that this strategy requires.

  16. Lean accounting – as a future accounting system

    Directory of Open Access Journals (Sweden)

    M.V. Koryagin

    2017-12-01

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

  17. Tritium accountancy

    International Nuclear Information System (INIS)

    Avenhaus, R.; Spannagel, G.

    1995-01-01

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

  18. ACCOUNTING TREATMENTS USED FOR ACCOUNTING SERVICES PROVIDERS

    Directory of Open Access Journals (Sweden)

    ŢOGOE GRETI DANIELA

    2014-08-01

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

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

    OpenAIRE

    Brennan, Niamh; Solomon, J. (Jill)

    2008-01-01

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

  20. The co-construction of NGO accountability: aligning imposed and felt accountability in NGO-funder accountability relationships

    NARCIS (Netherlands)

    O'Dwyer, B.; Boomsma, R.

    2015-01-01

    Purpose - The purpose of this paper is to deepen and advance the understanding of the construction of accountability within the relationship between government funders and development non-governmental organisations (NGOs). Design/methodology/approach - The paper presents a case study examining the

  1. Risks factoring business: accounting measurement

    Directory of Open Access Journals (Sweden)

    Z.V. Gutsaylyuk

    2015-06-01

    Full Text Available The paper carried out the identification of risk factors for the development of possible accounting software management. Studied theoretical and methodological aspects of the risk classification of factoring operations in the part of the risk assessment factors. It is proposed to consider the risks factors as the risk that is acceptable controlled by accounting instruments and the risks that can not be taken into account in the accounting records. To minimize the risk factor, accounting-driven tools, a method of self-insurance, which is a factor in the creation of provision for factoring transactions designed to cover unexpected expenses and losses. Provision for factoring factor will establish more stable conditions of financial activity and avoid the fluctuations of profit factor in relation to the writing off of losses on factoring operatsіyam.Developed proposals allow for further research to improve the organizational and methodological basis of accounting and analysis of information as a basis for providing risk management factor, particularly in terms of improving the evaluation questions such risks and their qualitative and quantitative analysis.

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

    Directory of Open Access Journals (Sweden)

    Lucian Cernuşca

    2015-01-01

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

  3. Accounting greenhouse gas emissions in the lifecycle of Brazilian sugarcane bioethanol: Methodological references in European and American regulations

    International Nuclear Information System (INIS)

    Khatiwada, Dilip; Seabra, Joaquim; Silveira, Semida; Walter, Arnaldo

    2012-01-01

    This study discusses four European and American regulatory schemes designed for accounting lifecycle GHG emissions in relation to the Brazilian sugarcane ethanol. The objective is to critically examine the methodologies and associated parameters used in existing regulatory schemes for calculating GHG emissions, and to explore methodological convergences. The issues related to direct lifecycle and indirect land use change emissions have been addressed. It is found that there are commonalities between the European Renewable Energy Directive (EU-RED) and the UK's Renewable Transport Fuels Obligation (UK-RTFO), but the US-EPA's Renewable Fuel Standard (US-EPA) and the Low Carbon Fuel Standard of the California Air Resources Board (CA-CARB) vary greatly not only among themselves, but also in relation to the European regulations. Agricultural practices (especially soil carbon and nitrogen dynamics), co-product credits from surplus electricity and uncertainties around economic modeling approaches for indirect land use change are the major areas where methodological divergences exist. Incorporation of domestic agricultural practices, sugarcane mills operations, and realistic modeling of indirect impacts of land use change using regional models could provide more coherence in estimations of GHG emissions. Furthermore, the Brazilian trend of novelty in all phases of sugarcane bioenergy systems should be considered when projecting GHG emissions. - Highlights: ► This study analyses the methodological divergences for estimating GHG emissions. ► The lifecycle assessment of Brazilian sugarcane ethanol is examined. ► N 2 O emissions, co-product credits, and iLUC are the main factors on the divergences. ► GHG estimates of biofuels pathways needs further attention in regulatory schemes.

  4. Greenhouse gas accounting and waste management

    DEFF Research Database (Denmark)

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

    2009-01-01

    Accounting of emissions of greenhouse gas (GHG) is a major focus within waste management. This paper analyses and compares the four main types of GHG accounting in waste management including their special features and approaches: the national accounting, with reference to the Intergovernmental...... specifically, the clean development mechanism (CDM) methodology, introduced to support cost-effective reduction in GHG emissions. These types of GHG accounting, in principle, have a common starting point in technical data on GHG emissions from specific waste technologies and plants, but the limited...... Panel on Climate Change (IPCC), the corporate level, as part of the annual reporting on environmental issues and social responsibility, life-cycle assessment (LCA), as an environmental basis for assessing waste management systems and technologies, and finally, the carbon trading methodology, and more...

  5. Towards a consistent approach for ecosystem accounting

    NARCIS (Netherlands)

    Edens, B.; Hein, L.G.

    2013-01-01

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

  6. CONSOLIDATED COST ACCOUNTING AT MEAT AND FAT PRODUCTION: METHODOLOGY AND PRACTICE

    Directory of Open Access Journals (Sweden)

    Volodymyr Kushnir

    2017-08-01

    Full Text Available Aim of the article is to study and improve methods of consolidated cost accounting at meat and fat production to obtain detailed information about production costs and to find ways to reduce the cost of meat production. It is offered to account expenses at meat and fat department for individual production areas that will receive detailed information for the purposes of control, analysis, calculation and reporting. For expedient budgeting activities of each structural unit of meat and fat production and for needs to saving production is proposed to reflect the costs of each production plant to separate groups of analytical accounts. Key words: consolidated accounting, production costs of meat and fat production, cost accounting.

  7. Consumption growth accounting

    NARCIS (Netherlands)

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

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

  8. Cost Accounting as a Possible Solution for Financial Sustainability of Croatian Public Hospitals

    Directory of Open Access Journals (Sweden)

    Ivana Dražić Lutilsky

    2016-12-01

    Full Text Available The purpose of this paper is to present the current usage of cost accounting methodology in Croatian public hospitals through conducted empirical research and to provide opinions of accountants and financial officers regarding possible implementation of cost accounting methodology in public hospitals. In the paper, the authors analyze the accounting system in Croatian public hospitals, identifying the flaws of the current accounting system with regard to the recording and allocation of costs. National healthcare systems of different European countries provide a theoretical background for the usage of accrual accounting basis and cost accounting methodologies, showing better governance and financial sustainability of public hospitals which have introduced cost accounting methodology. The conducted empirical research shows that accountants and financial officers believe that the healthcare system in Croatia is ready for a change in the current accounting system based on the modified accrual basis through the implementation of accrual accounting basis and full costing approach to cost allocation. Full costing approach is also known as activity-based accounting method for cost allocation. The authors also recommend some initial steps for implementation of the new cost accounting system in Croatian public hospitals.

  9. THE PROFILE OF THE ROMANIAN ACCOUNTANT

    Directory of Open Access Journals (Sweden)

    Cristina Elena BIGIOI

    2017-05-01

    Full Text Available Tax and accounting rules are required by law for each company. The accountant has an important role in the life of an enterprise, contributing greatly to the business success. The study aims to identify the benefits, requirements and features specified to apply for a job as accountant. The methodological approach is empirical one. The study take into account the job offers mentioned in December 2016 under one of the most popular Romanian jobs sites.

  10. Satyam’s Manipulative Accounting Methodology Unveiled: An Experience of an Asian Economy

    OpenAIRE

    MADAN LAL BHASIN

    2017-01-01

    Manipulative accounting practices are perennial and such practices have occurred in all eras, in all countries and affected millions of corporations. Unfortunately, there are few loopholes in accounting and auditing standards, which provide leeway and thus motivate accounting professionals to use aggressively manipulation practices. In fact, manipulative accounting (MA) involves the intentional cooking-up of financial records towards a pre-determined target. Every company indeed maneuvers the...

  11. Computer Forensics for Graduate Accountants: A Motivational Curriculum Design Approach

    Directory of Open Access Journals (Sweden)

    Grover Kearns

    2010-06-01

    Full Text Available Computer forensics involves the investigation of digital sources to acquire evidence that can be used in a court of law. It can also be used to identify and respond to threats to hosts and systems. Accountants use computer forensics to investigate computer crime or misuse, theft of trade secrets, theft of or destruction of intellectual property, and fraud. Education of accountants to use forensic tools is a goal of the AICPA (American Institute of Certified Public Accountants. Accounting students, however, may not view information technology as vital to their career paths and need motivation to acquire forensic knowledge and skills. This paper presents a curriculum design methodology for teaching graduate accounting students computer forensics. The methodology is tested using perceptions of the students about the success of the methodology and their acquisition of forensics knowledge and skills. An important component of the pedagogical approach is the use of an annotated list of over 50 forensic web-based tools.

  12. Situating methodology within qualitative research.

    Science.gov (United States)

    Kramer-Kile, Marnie L

    2012-01-01

    Qualitative nurse researchers are required to make deliberate and sometimes complex methodological decisions about their work. Methodology in qualitative research is a comprehensive approach in which theory (ideas) and method (doing) are brought into close alignment. It can be difficult, at times, to understand the concept of methodology. The purpose of this research column is to: (1) define qualitative methodology; (2) illuminate the relationship between epistemology, ontology and methodology; (3) explicate the connection between theory and method in qualitative research design; and 4) highlight relevant examples of methodological decisions made within cardiovascular nursing research. Although there is no "one set way" to do qualitative research, all qualitative researchers should account for the choices they make throughout the research process and articulate their methodological decision-making along the way.

  13. Critical infrastructure systems of systems assessment methodology.

    Energy Technology Data Exchange (ETDEWEB)

    Sholander, Peter E.; Darby, John L.; Phelan, James M.; Smith, Bryan; Wyss, Gregory Dane; Walter, Andrew; Varnado, G. Bruce; Depoy, Jennifer Mae

    2006-10-01

    Assessing the risk of malevolent attacks against large-scale critical infrastructures requires modifications to existing methodologies that separately consider physical security and cyber security. This research has developed a risk assessment methodology that explicitly accounts for both physical and cyber security, while preserving the traditional security paradigm of detect, delay, and respond. This methodology also accounts for the condition that a facility may be able to recover from or mitigate the impact of a successful attack before serious consequences occur. The methodology uses evidence-based techniques (which are a generalization of probability theory) to evaluate the security posture of the cyber protection systems. Cyber threats are compared against cyber security posture using a category-based approach nested within a path-based analysis to determine the most vulnerable cyber attack path. The methodology summarizes the impact of a blended cyber/physical adversary attack in a conditional risk estimate where the consequence term is scaled by a ''willingness to pay'' avoidance approach.

  14. The Conceptual Framework of Strategic Management Accounting

    Directory of Open Access Journals (Sweden)

    Iershova Natalia Yu.

    2017-03-01

    Full Text Available The aim of the article is to elaborate a conceptual framework for strategic management accounting. By analyzing, systematizing and generalizing the structural and characteristic approaches of many scientists, the content of the concept “strategic management accounting” is defined; the identification of system-forming elements of the conceptual framework of strategic management accounting is presented. Based on the results of the research, the conceptual framework of strategic management accounting revealing the economic mechanism of its functioning is elaborated; scientific approaches that ensure its development as a holistic system and empirical science are defined; the methodology determining the organizational and methodological possibilities of its practical building at enterprises is improved. Prospects for further research in this area are the elaboration of a modern concept of strategic management accounting aimed at information-anticipating reflection of the events sequence and support of feedbacks based on proactive information support for strategic management.

  15. Soft Systems Methodology

    Science.gov (United States)

    Checkland, Peter; Poulter, John

    Soft systems methodology (SSM) is an approach for tackling problematical, messy situations of all kinds. It is an action-oriented process of inquiry into problematic situations in which users learn their way from finding out about the situation, to taking action to improve it. The learning emerges via an organised process in which the situation is explored using a set of models of purposeful action (each built to encapsulate a single worldview) as intellectual devices, or tools, to inform and structure discussion about a situation and how it might be improved. This paper, written by the original developer Peter Checkland and practitioner John Poulter, gives a clear and concise account of the approach that covers SSM's specific techniques, the learning cycle process of the methodology and the craft skills which practitioners develop. This concise but theoretically robust account nevertheless includes the fundamental concepts, techniques, core tenets described through a wide range of settings.

  16. Accounting for Uncertainties in Strengths of SiC MEMS Parts

    Science.gov (United States)

    Nemeth, Noel; Evans, Laura; Beheim, Glen; Trapp, Mark; Jadaan, Osama; Sharpe, William N., Jr.

    2007-01-01

    A methodology has been devised for accounting for uncertainties in the strengths of silicon carbide structural components of microelectromechanical systems (MEMS). The methodology enables prediction of the probabilistic strengths of complexly shaped MEMS parts using data from tests of simple specimens. This methodology is intended to serve as a part of a rational basis for designing SiC MEMS, supplementing methodologies that have been borrowed from the art of designing macroscopic brittle material structures. The need for this or a similar methodology arises as a consequence of the fundamental nature of MEMS and the brittle silicon-based materials of which they are typically fabricated. When tested to fracture, MEMS and structural components thereof show wide part-to-part scatter in strength. The methodology involves the use of the Ceramics Analysis and Reliability Evaluation of Structures Life (CARES/Life) software in conjunction with the ANSYS Probabilistic Design System (PDS) software to simulate or predict the strength responses of brittle material components while simultaneously accounting for the effects of variability of geometrical features on the strength responses. As such, the methodology involves the use of an extended version of the ANSYS/CARES/PDS software system described in Probabilistic Prediction of Lifetimes of Ceramic Parts (LEW-17682-1/4-1), Software Tech Briefs supplement to NASA Tech Briefs, Vol. 30, No. 9 (September 2006), page 10. The ANSYS PDS software enables the ANSYS finite-element-analysis program to account for uncertainty in the design-and analysis process. The ANSYS PDS software accounts for uncertainty in material properties, dimensions, and loading by assigning probabilistic distributions to user-specified model parameters and performing simulations using various sampling techniques.

  17. Analytical methodology for nuclear safeguards

    International Nuclear Information System (INIS)

    Ramakumar, K.L.

    2011-01-01

    This paper attempts to briefly describe the analytical methodologies available and also highlight some of the challenges, expectations from nuclear material accounting and control (NUMAC) point of view

  18. Biomass sustainability criteria: Greenhouse gas accounting issues for biogas and biomethane facilities

    International Nuclear Information System (INIS)

    Adams, P.W.R.; Mezzullo, W.G.; McManus, M.C.

    2015-01-01

    Biomass sustainability criteria were introduced in the UK following the EU Renewable Energy Directive. Criteria are now applicable to solid biomass and biogas, however because it is not mandatory criteria can be adapted by member states with the risk of different interpretation. Operators are required to report greenhouse gas (GHG) emissions for every MJ of energy produced. This paper provides a rigorous analysis of the current GHG emissions accounting methodology for biogas facilities to assess expected compliance for producers. This research uses data from operating CHP and biomethane facilities to calculate GHG emissions using the existing methodology and Government calculator. Results show that whilst many biogas facilities will meet GHG thresholds, as presently defined by Government, several operators may not comply due to methodological uncertainties and chosen operating practices. Several GHG accounting issues are identified which need to be addressed so the biogas industry achieves its reporting obligations and is represented objectively with other bioenergy technologies. Significant methodological issues are highlighted; including consignment definition, mass balance allocation, measurement of fugitive methane emissions, accounting for digestate co-products, fossil fuel comparators, and other accounting problems. Recommendations are made to help address the GHG accounting issues for policy makers and the biogas industry. - Highlights: • GHG accounting issues identified that affect potential compliance with legislation. • Appropriate recognition of digestate value is a key issue for biogas industry. • Fugitive methane emissions measurement is critical for sustainability criteria. • Chosen fossil fuel comparator value determines the potential GHG saving. • Rigorous analysis of GHG accounting methodology for biogas and biomethane systems.

  19. MURABAHAH ACCOUNTING IN BNI SYARIAH MAKASSAR

    Directory of Open Access Journals (Sweden)

    Firman Menne

    2017-08-01

    Full Text Available This research aims to know and analysis implementation of murabahah accounting especially of manifestation murabaha accouting in BNI Syariah. design methodology used comparative analysis between accounting theory and practice in syariah banking. The result showed that the implementation of murabahah accounting on BNI Syariah Makassar has been suitable with PSAK 102 especially for recognition, measurement, recording and disclosure, except for accounting treatment when he event of arrears and receipts of arrears installments. BNI Syariah Makassar didn’t give any accounting treatment. Whereas in PSAK 102 is stipulated that when there is arrears and receipts of arrear installments, the margin is recognized proportional to the cash received.

  20. Design methodology for flexible energy conversion systems accounting for dynamic performance

    DEFF Research Database (Denmark)

    Pierobon, Leonardo; Casati, Emiliano; Casella, Francesco

    2014-01-01

    This article presents a methodology to help in the definition of the optimal design of power generation systems. The innovative element is the integration of requirements on dynamic performance into the system design procedure. Operational flexibility is an increasingly important specification...

  1. Theoretical and methodological foundations of the social accounting in the agricultural cooperative companies

    Directory of Open Access Journals (Sweden)

    Yamira Mirabal González

    2013-12-01

    • To value the paper of the Social Accounting in the agricultural cooperative companies.  The main results of the investigation are centered in: analysis of the peculiarities of the cooperativism in the context current Latin American and Caribbean, and in Cuba; valuation of the theoretical conceptions on Accounting, Countable Systems and Social Accounting, valuation of the paper of the Social Accounting in the agricultural cooperative companies.

  2. Constructing a research network: accounting knowledge in production

    OpenAIRE

    Joannides , Vassili; Berland , Nicolas

    2013-01-01

    Avec Nicolas Berland; International audience; Purpose - This paper contributes to the sociology-of-science type of accounting literature, addressing how accounting knowledge is established, advanced and extended. Design/methodology/approach - The research question is answered through the example of research into linkages between accounting and religion. Adopting an Actor-Network Theory (ANT) approach, we follow the actors involved in the construction of accounting as an academic discipline th...

  3. Reclaiming "Sense" from "Cents" in Accounting Education

    Science.gov (United States)

    Dellaportas, Steven

    2015-01-01

    This essay adopts an interpretive methodology of relevant literature to explore the limitations of accounting education when it is taught purely as a technical practice. The essay proceeds from the assumption that conventional accounting education is captured by a positivistic neo-classical model of decision-making that draws on economic rationale…

  4. FINANCIAL ACCOUNTING QUALITY AND ITS DEFINING CHARACTERISTICS

    OpenAIRE

    Andra M. ACHIM; Anca O. CHIŞ

    2014-01-01

    The importance ofhigh-quality financial statements is highlighted by the main standard-setting institutions activating in the field of accounting and reporting. These have issued Conceptual Frameworks which state and describe the qualitative characteristics of accounting information. In this qualitative study, the research methodology consists of reviewing the literature related to the definition of accounting quality and striving for understanding how it can be explained. The main objective ...

  5. Scenario aggregation and analysis via Mean-Shift Methodology

    International Nuclear Information System (INIS)

    Mandelli, D.; Yilmaz, A.; Metzroth, K.; Aldemir, T.; Denning, R.

    2010-01-01

    A new generation of dynamic methodologies is being developed for nuclear reactor probabilistic risk assessment (PRA) which explicitly account for the time element in modeling the probabilistic system evolution and use numerical simulation tools to account for possible dependencies between failure events. The dynamic event tree (DET) approach is one of these methodologies. One challenge with dynamic PRA methodologies is the large amount of data they produce which may be difficult to analyze without appropriate software tools. The concept of 'data mining' is well known in the computer science community and several methodologies have been developed in order to extract useful information from a dataset with a large number of records. Using the dataset generated by the DET analysis of the reactor vessel auxiliary cooling system (RVACS) of an ABR-1000 for an aircraft crash recovery scenario and the Mean-Shift Methodology for data mining, it is shown how clusters of transients with common characteristics can be identified and classified. (authors)

  6. Satyam’s Manipulative Accounting Methodology Unveiled: An Experience of an Asian Economy

    Directory of Open Access Journals (Sweden)

    MADAN LAL BHASIN

    2017-01-01

    Full Text Available Manipulative accounting practices are perennial and such practices have occurred in all eras, in all countries and affected millions of corporations. Unfortunately, there are few loopholes in accounting and auditing standards, which provide leeway and thus motivate accounting professionals to use aggressively manipulation practices. In fact, manipulative accounting (MA involves the intentional cooking-up of financial records towards a pre-determined target. Every company indeed maneuvers the numbers, to a certain extent, as formally reported in its financial statements (FS to achieve budgetary targets and generously reward senior managers. From Enron, WorldCom to Satyam, it appeared that window-dressing leading to MA is a serious problem that is increasing both in its frequency and severity, which undermines the integrity of financial reports and eroded investors’ confidence. The responsibility of preventing, detecting and investigating financial frauds rests squarely on Board of Directors and they should adopt preventive steps. Despite the raft of CG, and financial disclosure reforms, corporate accounting still remains murky and companies continue to find ways to play ‘hide-and-seek’ game with the system. Satyam computers were once the crown jewel of Indian IT-industry but were brought to the ground by its founders in 2009 as a result of financial manipulations in FS. The present study provides a snapshot of how Mr. Raju (CEO and Chairman mastermind this maze of AM practices? Undoubtedly, Satyam scam is illegal and unethical in which computers were cleverly used to manipulate account books by creating fake invoices, inflating revenues, falsifying the cash and bank balances, showing non-existent interest on fixed deposits, showing ghost employees, and so on. Satyam fraud has shattered the dreams of investors, shocked the government and regulators and led to questioning of the accounting practices of auditors and CG norms in India. Finally

  7. Calculation of the efficiency of accounting outsourcing

    Directory of Open Access Journals (Sweden)

    H.I. Liakhovych

    2018-04-01

    Full Text Available To ensure the best performance, enterprises pass on individual business processes for outsourcing. However, the implementation of this step requires an assessment of the effectiveness of such actions. The purpose of the article is to analyze the approaches to assessing the effectiveness of accounting outsourcing and to develop proposals for its methodology, taking into account the main goal of reducing transaction costs. The article defines the composition of the elements of the cost of maintaining accounting in the enterprise. It is proved that the efficiency of accounting outsourcing should be considered in two aspects: 1 it is related to economic efficiency (saving of internal resources of the enterprise due to the transfer of business processes for accounting on outsourcing; 2 is related to the efficiency of the outsourcer's work and the uninterrupted functioning of the enterprise that has taken advantage of outsourcing services. In order to assess the efficiency of the company's services, the outsourcer proposes to use a methodology that takes into account the indicators: the timeliness of the execution of works and the provision of services in accordance with the terms of the contract on outsourcing; completeness of performance of works and provision of services in accordance with the terms of the contract on outsourcing.

  8. Innovation, convergence and argument without end in accounting history

    OpenAIRE

    Walker, S.P.

    2008-01-01

    Purpose - This paper seeks to review the accounting history content of Accounting, Auditing & Accountability Journal (AAAJ) over the last 20 years and to identify distinctive research themes therein. Observations and suggestions are offered in relation to future accounting history research. Design/methodology/approach - The study comprises an analysis of the content of AAAJ and related literature. Findings - Histories appearing in AAAJ have focused on technical issues, accounting in busin...

  9. Does Accumulated Knowledge Impact Academic Performance in Cost Accounting?

    Science.gov (United States)

    Alanzi, Khalid A.; Alfraih, Mishari M.

    2017-01-01

    Purpose: This quantitative study aims to examine the impact of accumulated knowledge of accounting on the academic performance of Cost Accounting students. Design/methodology/approach The sample consisted of 89 students enrolled in the Accounting program run by a business college in Kuwait during 2015. Correlation and linear least squares…

  10. Effects of Actor-Network Theory in Accounting Research

    DEFF Research Database (Denmark)

    Justesen, Lise Nederland; Mouritsen, Jan

    2011-01-01

    Purpose – This paper aims to discuss how Bruno Latour's version of actor-network theory has influenced accounting research. It also seeks to show that Latour's writings contain unexplored potential that may inspire future accounting research. Design/methodology/approach – The paper takes the form...

  11. ACCOUNTING ASPECTS OF PRICING AND TRANSFER PRICING

    Directory of Open Access Journals (Sweden)

    TÜNDE VERES

    2011-01-01

    Full Text Available The pricing methods in practice need really complex view of the business situation and depend on the strategy and market position of a company. The structure of a price seems simple: cost plus margin. Both categories are special area in the management accounting. Information about the product costs, the allocation methodologies in cost accounting, the analyzing of revenue and different level of the margin needs information from accounting system. This paper analyzes the pricing methods from management accounting aspects to show out the role of the accounting system in the short term and long term pricing and transfer pricing decisions.

  12. Greenhouse gas accounting and waste management.

    Science.gov (United States)

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

    2009-11-01

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

  13. A methodology for costing man-rem

    International Nuclear Information System (INIS)

    Bieber, C.

    1976-03-01

    An attempt is made to provide a methodology for costing man-rem in a way that can be applied to station conditions, based on 1974 Pickering G.S. data. Factors taken into account were social costs, exposure costs (dose accounting, training, dosimetry) temporary labour costs, and permanent replacement labour costs. A figure of $620/ man-rem was derived. (LL)

  14. ACCOUNTING ASPECTS OF PRICING AND TRANSFER PRICING

    OpenAIRE

    TÜNDE VERES

    2011-01-01

    The pricing methods in practice need really complex view of the business situation and depend on the strategy and market position of a company. The structure of a price seems simple: cost plus margin. Both categories are special area in the management accounting. Information about the product costs, the allocation methodologies in cost accounting, the analyzing of revenue and different level of the margin needs information from accounting system. This paper analyzes the pricing methods from m...

  15. Bioclim Deliverable D10 - 12: development and application of a methodology for taking climate-driven environmental change into account in performance assessments

    International Nuclear Information System (INIS)

    2004-01-01

    the climate modelling results produced in WP2 and WP3. Within the context of BIOCLIM, WP4 included methodology development and extended the development of illustrative conceptual models of biosphere systems and the transitions between them based on results from WP2 and WP3. This provided an appropriate basis for developing recommendations on how the effects of climate change on the biosphere can be taken into account in PAs, including the advantages/disadvantages and likely viability of potential alternative strategies. However, in order to go beyond this and evaluate which of the alternative methods of taking climate change into account should be preferred in a specific context would require application of the methodology developed under WP4 to proposed facilities at specific sites. It could also require the conceptual models of biosphere system states and transitions to be translated into mathematical models

  16. ACCOUNTING CHALLENGES – CAPITALIZING HUMAN VALUE

    Directory of Open Access Journals (Sweden)

    Alexandra CIOCLOV (PETCU

    2015-04-01

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

  17. Accounting choices of controllers : An insight into controller deliberations

    NARCIS (Netherlands)

    de Groot, Therèse

    2015-01-01

    This doctoral thesis provides insights into the accounting choice process of business controllers. The main contribution is a new approach in analyzing financial accounting choices, using an interpretive methodology. Moreover, the overall framework of analysis developed in this thesis can help

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

    Directory of Open Access Journals (Sweden)

    T.P. Ostapchuk

    2015-09-01

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

  19. Educational Testing as an Accountability Measure

    DEFF Research Database (Denmark)

    Ydesen, Christian

    2013-01-01

    analysis of the origins and impacts of test-based accountability measures applying both top-down and bottom-up perspectives. These historical perspectives offer the opportunity to gain a fuller understanding of this contemporary accountability concept and its potential, appeal, and implications...... for continued use in contemporary educational settings. Accountability measures and practices serve as a way to govern schools; by analysing the history of accountability as the concept has been practised in the education sphere, the article will discuss both pros and cons of such a methodology, particularly......This article reveals perspectives based on experiences from twentieth-century Danish educational history by outlining contemporary, test-based accountability regime characteristics and their implications for education policy. The article introduces one such characteristic, followed by an empirical...

  20. Methods for cost-benefit-risk analysis of material-accounting upgrades

    International Nuclear Information System (INIS)

    Fishbone, L.G.; Gordon, D.M.; Higinbotham, W.; Keisch, B.

    1988-01-01

    The authors have developed a cost-benefit-risk methodology for evaluating material-accounting upgrades at key measurement points in nuclear facilities. The focus of this methodology is on nuclear-material measurements and their effects on inventory differences and shipper/receiver differences. The methodology has three main components: cost, benefits, and risk factors. The fundamental outcome of the methodology is therefore cost-benefit ratios characterizing the proposed upgrades, with the risk factors applied as necessary to the benefits. Examples illustrate the methodology's use

  1. Accounting Fundamentals and Variations of Stock Price: Methodological Refinement with Recursive Simultaneous Model

    OpenAIRE

    Sumiyana, Sumiyana; Baridwan, Zaki

    2013-01-01

    This study investigates association between accounting fundamentals and variations of stock prices using recursive simultaneous equation model. The accounting fundamentalsconsist of earnings yield, book value, profitability, growth opportunities and discount rate. The prior single relationships model has been investigated by Chen and Zhang (2007),Sumiyana (2011) and Sumiyana et al. (2010). They assume that all accounting fundamentals associate direct-linearly to the stock returns. This study ...

  2. Burnout among Accounting and Finance Academics in Ireland

    Science.gov (United States)

    Byrne, Marann; Chughtai, Aamir; Flood, Barbara; Murphy, Evelyn; Willis, Pauline

    2013-01-01

    Purpose: The purpose of this paper is to assess the levels of burnout experienced by accounting and finance academics in Ireland. Design/methodology/approach: Data for this cross-sectional survey study were collected from 100 accounting and finance academics teaching in Irish third level institutions. Independent sample "t"-tests, one…

  3. Average System Cost Methodology : Administrator's Record of Decision.

    Energy Technology Data Exchange (ETDEWEB)

    United States. Bonneville Power Administration.

    1984-06-01

    Significant features of average system cost (ASC) methodology adopted are: retention of the jurisdictional approach where retail rate orders of regulartory agencies provide primary data for computing the ASC for utilities participating in the residential exchange; inclusion of transmission costs; exclusion of construction work in progress; use of a utility's weighted cost of debt securities; exclusion of income taxes; simplification of separation procedures for subsidized generation and transmission accounts from other accounts; clarification of ASC methodology rules; more generous review timetable for individual filings; phase-in of reformed methodology; and each exchanging utility must file under the new methodology within 20 days of implementation by the Federal Energy Regulatory Commission of the ten major participating utilities, the revised ASC will substantially only affect three. (PSB)

  4. ACCOUNTING FUNDAMENTALS AND VARIATIONS OF STOCK PRICE: METHODOLOGICAL REFINEMENT WITH RECURSIVE SIMULTANEOUS MODEL

    OpenAIRE

    Sumiyana, Sumiyana; Baridwan, Zaki

    2015-01-01

    This study investigates association between accounting fundamentals and variations of stock prices using recursive simultaneous equation model. The accounting fundamentalsconsist of earnings yield, book value, profitability, growth opportunities and discount rate. The prior single relationships model has been investigated by Chen and Zhang (2007),Sumiyana (2011) and Sumiyana et al. (2010). They assume that all accounting fundamentals associate direct-linearly to the stock returns. This study ...

  5. Risk, risk conflicts, sub-politics and social and environmental accounting and accountability in Scottish salmon farming

    NARCIS (Netherlands)

    Georgakopoulos, G.; Thomson, I.

    2008-01-01

    Purpose To offer a theoretical analysis, inspired by contemporary research into risk, of the social and environmental accounting processes observed in an empirical study on Scottish salmon farming. Methodology / Approach This paper used a Grounded Theory approach. Empirical evidence was collected on

  6. On James Bond and the importance of NGO accountability

    NARCIS (Netherlands)

    Unerman, J.; O'Dwyer, B.

    2006-01-01

    Purpose - The purpose of this paper is to set out key issues in the academic study of non-governmental organisation (NGO) accountability, and to introduce papers appearing in this special issue on NGO accountability. Design/methodology/approach - This is a discussion paper exploring key issues

  7. The Application of Social Network Analysis to Accounting and Auditing

    DEFF Research Database (Denmark)

    Kacanski, Slobodan; Lusher, Dean

    2017-01-01

    This article aims to extend methodological possibilities for conducting research in accounting and auditing by providing an overview of how current developments in social network analysis (SNA) could serve as a powerful set of theoretical and methodological tools for this purpose. SNA focuses...

  8. Methodological Perspective in Constructing Spirituality and Dignity-Based Accounting

    Directory of Open Access Journals (Sweden)

    Choirul Anwar

    2012-08-01

    Full Text Available One of the boarding schools in Indonesia is Pondok Pesantren Tebuireng. It is interesting to study how Pondok Pesantren maintains its existence in highly competitive era. This study discusses the role of social culture and passion for applying accounting to maintain organizational survival that can be considered as an intellectual capital. The paradigm used in this study is qualitative paradigm. The exploration and collection of data will be carried out by using Hasan Hanafi ’s hermeneutic interpretation of phenomenology that is known as triadic elements.

  9. PERCEPTIONS REGARDING TREATMENTS AND CREATIVE ACCOUNTING POLICIES

    Directory of Open Access Journals (Sweden)

    HERBEI (MOȚ IOANA

    2015-04-01

    Full Text Available This study aims to present the students' perception on the accounting profiles and professional accountants regarding the forms of manifestations of creative accounting. The article is structured in the following part: introduction, literature review, methodology and research results, as well conclusions and limits on the research. Based on hypotheses, the target group was questioned about a number of issues related the tendency to resort to creative accounting practices. The respondents reject the idea of calling own initiatives to manipulate practices of accounting numbers and distortion the image regarding the financial statements and their performance. They believe that resorting to ethics in accounting is essential when on the basis of professional judgment are developed and substantiates the enterprise accounting policies. We specify that the introduction into the university curricula of creative accounting rate contributes to the acquisition of knowledge in the field, without follow the manipulation of accounting numbers and distortion of the entity's financial image

  10. Procurement Contracting Officer’s Guide to Cost Accounting Standards,

    Science.gov (United States)

    1977-09-01

    ACCESSION MO r P.R0CUR2K2NT CONTRACTING ^FFICDR’S %UID2 TO COST ACCOUNTING STANDARDS. .-IB’ i 4fiSj irPBVPWra ONOANIZATION NAME MB AOONESS...discussing the history and development of Cost Accounting Standards, the functions of the Cost Accounting Standards Board, and the methodology...20. Abstract (continued) the tasks that Cost Accounting Standards have placed on the procurement officer. 3y understanding these tasks the

  11. To Be or Not to Be: An Investigation of Accounting Students' Career Intentions

    Science.gov (United States)

    Ahmad, Zauwiyah; Ismail, Hishamuddin; Anantharaman, R. N.

    2015-01-01

    Purpose: The purpose of this paper is to study accounting students' intentions to pursue their careers as accountants and modelling this within the context of Malaysian accounting education. Design/methodology/approach: Data were gathered via a questionnaire survey involving undergraduate accounting students. Factor analysis, independent sample…

  12. Analyzing the Contents of the Orders on Accounting Policy of Hotel Industry Enterprises

    Directory of Open Access Journals (Sweden)

    Kovalevskaya Nadezhda S.

    2017-10-01

    Full Text Available The article is aimed at carrying out an analysis of the contents of the orders on accounting policy of hotel industry enterprises and developing an optimal structure of the accounting policy parameters for the enterprises in this sphere. The contents of the «On accounting policy» orders was analyzed in terms of the organizational, technical and methodological divisions of the hotel industry enterprises of the Kharkiv region. In order to optimize the accounting process at the hotel industry enterprises, a structure of the hotel’s accounting policy parameters has been developed and recommendations have been made to improve the methodology of its design, which would facilitate rationalizing the formation of information resources to manage enterprise and improve performance without significant changes in the organizational structure and substantial financial investment.

  13. Social Representations of Accounting in Facebook Communities

    OpenAIRE

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

    2017-01-01

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

  14. Curriculum Innovation in Undergraduate Accounting Degree Programmes through "Virtual Internships"

    Science.gov (United States)

    Bayerlein, Leopold

    2015-01-01

    Purpose: The purpose of this paper is to discuss major criticisms of traditional undergraduate accounting programmes and to introduce virtual internships as a curriculum innovation that addresses these criticisms. Design/methodology/approach: The main aim of the paper is to inspire curriculum innovation in accounting programmes though the…

  15. FINANCIAL ACCOUNTING QUALITY AND ITS DEFINING CHARACTERISTICS

    Directory of Open Access Journals (Sweden)

    Andra M. ACHIM

    2014-11-01

    Full Text Available The importance ofhigh-quality financial statements is highlighted by the main standard-setting institutions activating in the field of accounting and reporting. These have issued Conceptual Frameworks which state and describe the qualitative characteristics of accounting information. In this qualitative study, the research methodology consists of reviewing the literature related to the definition of accounting quality and striving for understanding how it can be explained. The main objective of the study is to identify the characteristics information should possess in order to be of high quality. These characteristics also contribute to the way of defining financial accounting quality. The main conclusions that arise from this research are represented by the facts that indeed financial accounting quality cannot be uniquely defined and that financial information is of good quality when it enhances the characteristics incorporated in the conceptual frameworks issued by both International Accounting Standards Board and Financial Accounting Standards Board.

  16. Social Representations of Accounting in Facebook Communities

    Directory of Open Access Journals (Sweden)

    Ivan Canan

    2017-12-01

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

  17. Methodological aspects of accounting production cost of public sector entities

    Directory of Open Access Journals (Sweden)

    Людмила Геннадіївна Ловінська

    2015-09-01

    Full Text Available The necessity of obtaining objective information about the activities of the public sector in various areas of the production is defined. It is proved an expediency of development the Project of «Guidelines for the structure of production costs» on the basis of the approved in the public sector NP(SAPS 135 "Costs". The need for accounting costs by type of activity (operational, financial and investment is marked. The composition of production costs is defined

  18. Principle of accrual and compliance of income and expenses in accounting system

    Directory of Open Access Journals (Sweden)

    V.V. Travin

    2017-12-01

    Full Text Available The introduction of international accounting and financial reporting standards requires the deeper implementation of accounting principles, in particular, the principle of accrual and compliance costs. The current research has shown that its implementation helps to streamline the accounting process by reducing the need to verify the chosen methodology for compliance with other regulatory documents that regulate the peculiarities of accounting in various areas. The categories of «a system», «income» and «expenses» in the accounting system are investigated and their system characteristics are showed. The approach to realization of the principle of accrual and compliance of income and expenses in the accounting system is described and proposed. It involves the possibility of capitalizing costs in the value of stocks, non-current assets, in the form of receivables, or in the form of future periods. The capitalization of costs in value occurs when the costs are not considered as such, and are considered only as an increase in the asset, as an integral part of these or other values. The study takes into account the peculiarities of its influence on the methodology of accounting for financial results of the enterprise.

  19. Analysis of improvement ways of creative accounting

    Directory of Open Access Journals (Sweden)

    I.A. Yuhimenko-Nazaruk

    2017-02-01

    Full Text Available The necessity of carrying out the research in the direction of finding out the ways to improve creative accounting is grounded. The existing approaches of researchers to eliminate the negative consequences of creative accounting are analyzed. Four main groups of researchers' approaches to the improvement of creative accounting are singled out and analyzed. The general and distinctive features of the researchers’ proposals on the improvement of creative accounting are examined. The reasons for the impossibility of using the ethical approach to the improvement of creative accounting in Ukraine in modern conditions are grounded. The necessity of procedural aspects perfection of the creative accounting on the basis of the concept of true and fair view is proved. The classification of the approaches to the construction of accounting methodology in the context of the use of creative accounting is developed. The main regulations of the concept of true and fair view are studied, their use provides an adequate reflection of the company's economic reality in financial reporting.

  20. Accounting valuation development of specific assets

    Directory of Open Access Journals (Sweden)

    I.V. Zhigley

    2017-12-01

    Full Text Available The current issues of accounting estimate development are considered. The necessity of the development of accounting estimate in the context of the non-institutional theory principles based on the selection of a number of reasons is grounded. The reasons for deterioration of accounting reputation as a separate socio-economic institute in the context of developing the methodology for specific assets accounting are discovered. The system of normative regulation of accounting estimate of enterprise non-current assets in the case of diminishing their usefulness is analyzed. The procedure for determining and accounting for the depreciation of assets in accordance with IFRS 36 «Depreciation of Assets» is developed. The features of the joint use of the concept of «value in use» and «fair value» in the accounting system are disclosed. The procedure for determining the value of compensation depending on the degree of specificity of assets is developed. The necessity to clarify the features that indicate the possibility of diminishing the usefulness of specific assets (termination or pre-term termination of the contract for the use of a specific asset is grounded.

  1. Comprehensive Revenue and Expense Data Collection Methodology for Teaching Health Centers: A Model for Accountable Graduate Medical Education Financing.

    Science.gov (United States)

    Regenstein, Marsha; Snyder, John E; Jewers, Mariellen Malloy; Nocella, Kiki; Mullan, Fitzhugh

    2018-04-01

    Despite considerable federal investment, graduate medical education financing is neither transparent for estimating residency training costs nor accountable for effectively producing a physician workforce that matches the nation's health care needs. The Teaching Health Center Graduate Medical Education (THCGME) program's authorization in 2010 provided an opportunity to establish a more transparent financing mechanism. We developed a standardized methodology for quantifying the necessary investment to train primary care physicians in high-need communities. The THCGME Costing Instrument was designed utilizing guidance from site visits, financial documentation, and expert review. It collects educational outlays, patient service expenses and revenues from residents' ambulatory and inpatient care, and payer mix. The instrument was fielded from April to November 2015 in 43 THCGME-funded residency programs of varying specialties and organizational structures. Of the 43 programs, 36 programs (84%) submitted THCGME Costing Instruments. The THCGME Costing Instrument collected standardized, detailed cost data on residency labor (n = 36), administration and educational outlays (n = 33), ambulatory care visits and payer mix (n = 30), patient service expenses (n =  26), and revenues generated by residents (n = 26), in contrast to Medicare cost reports, which include only costs incurred by residency programs. The THCGME Costing Instrument provides a model for calculating evidence-based costs and revenues of community-based residency programs, and it enhances accountability by offering an approach that estimates residency costs and revenues in a range of settings. The instrument may have feasibility and utility for application in other residency training settings.

  2. Enacting a Place-Responsive Research Methodology: Walking Interviews with Educators

    Science.gov (United States)

    Lynch, Jonathan; Mannion, Greg

    2016-01-01

    Place-based and place-responsive approaches to outdoor learning and education are developing in many countries but there is dearth of theoretically-supported methodologies to take a more explicit account of place in research in these areas. In response, this article outlines one theoretical framing for place-responsive methodologies for…

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

    Directory of Open Access Journals (Sweden)

    Cevdet Kızıl

    2014-08-01

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

  4. Towards a paradigmatic foundation for accounting practice

    DEFF Research Database (Denmark)

    Nørreklit, Hanne; Nørreklit, Lennart; Mitchell, Falconer

    2010-01-01

    Purpose - The purpose of this paper is to propose a framework (pragmatic constructivism) for a new paradigm for accounting practice. The paradigmatic base of practice is an important element in explaining, understanding, justifying and defending practice. Design/methodology/approach - The paper...... is designed to argue the case for the use of pragmatic constructivism as a basis for the development of a paradigmatic foundation of accounting practice. To achieve this, pragmatic constructivism is explained and its application to accounting is illustrated and contrasted with the traditional paradigm...... of realism. Findings - The analysis shows how the use of a less reductionist paradigm than realism can assist accountants both in the creation of a rationale and a defence for practice. Research limitations/implications - The analysis is exploratory in the sense that a new paradigmatic framework is outlined...

  5. Evaluating Innovations in Home Care for Performance Accountability.

    Science.gov (United States)

    Collister, Barbara; Gutscher, Abram; Ambrogiano, Jana

    2016-01-01

    Concerns about rising costs and the sustainability of our healthcare system have led to a drive for innovative solutions and accountability for performance. Integrated Home Care, Calgary Zone, Alberta Health Services went beyond traditional accountability measures to use evaluation methodology to measure the progress of complex innovations to its organization structure and service delivery model. This paper focuses on the first two phases of a three-phase evaluation. The results of the first two phases generated learning about innovation adoption and sustainability, and performance accountability at the program-level of a large publicly funded healthcare organization.

  6. Digraph-fault tree methodology for the assessment of material control systems

    International Nuclear Information System (INIS)

    Lambert, H.E.; Lim, J.J.; Gilman, F.M.

    1979-01-01

    The Lawrence Livermore Laboratory, under contract to the United States Nuclear Regulatory Commission, is developing a procedure to assess the effectiveness of material control and accounting systems at nuclear fuel cycle facilities. The purpose of a material control and accounting system is to prevent the theft of special nuclear material such as plutonium or highly enriched uranium. This report presents the use of a directed graph and fault tree analysis methodology in the assessment procedure. This methodology is demonstrated by assessing a simulated material control system design, the Test Bed

  7. Water accounting for (agro)industrial operations and its application to energy pathways

    NARCIS (Netherlands)

    Schornagel, J.H.; Niele, F.; Worrell, E.; Boeggemann, M.

    Discussions about the water needed for the provision of goods and services have been hampered by a lack of a generic water-accounting methodology from the industrial operations perspective. We propose a methodology based on the concept of “economic water stress” that enables the assessment of

  8. Could Learning Outcomes of the First Course in Accounting Predict Overall Academic Performance?

    Science.gov (United States)

    Alanzi, Khalid A.; Alfraih, Mishari M.

    2017-01-01

    Purpose: This study aims to question whether learning outcomes of the first course in accounting could predict the overall academic performance of accounting students as measured by their graduating grade point average (GPA). Design/methodology/approach The sample of the present study was drawn from accounting students who were graduated during…

  9. Accounting for risk conflicts in Scottish salmon farming

    NARCIS (Netherlands)

    Georgakopoulos, G.; Thomson, I.; Kaldis, P.

    2008-01-01

    Purpose: To offer a theoretical analysis, inspired by contemporary research into risk, of the social and environmental accounting processes observed in an empirical study on Scottish salmon farming. Methodology / Approach: This paper used a Grounded Theory approach. Empirical evidence was collected

  10. Draft federal GHG accounting and reporting : technical support document

    Science.gov (United States)

    2010-07-01

    This is a technical support document (TSD) that accompanies the Federal Greenhouse Gas Accounting and Reporting Guidance (or Guidance). This document provides detailed information on the inventory reporting process and accepted calculation methodolog...

  11. THE ORGANIZATION OF MANAGEMENT ACCOUNTING AT SMALL ENTERPRISES IN UKRAINE

    OpenAIRE

    Nadiya Khocha

    2017-01-01

    The purpose of the research is to study the organization of managerial accounting in Ukrainian small enterprises. Methodology. The survey of management accounting is conducted by an interview with the manager/ chief accountant/financial director of small enterprises, or by sending the questionnaires to these persons via the e-mail. The sample of study includes fifty-five small enterprises of the Lviv region in different types of activities and forms of ownership. Results. Analysis of theoreti...

  12. ACCOUNTING FOR THE EFFECTS OF INFLATION THE FINANCIAL RESULTS ORGANIZATION

    Directory of Open Access Journals (Sweden)

    V. G. Shirobokov

    2015-01-01

    Full Text Available Summary. Modern foreign political and economic situation in Russia contributes to the development of inflation in our country, which has a negative impact on the financial results of business. In this case, the application of IAS 29 «Financial reporting in hyperinflationary economies» is not possible because of a default specified in the standard criteria for the current situation in the Russian economy. It reduces the reliability of the financial statements. The aim of the work is to improve the methodology for the application of IAS 29 «Financial reporting in hyperinflationary economies» in the current economic environment by identifying existing problems in the application of standards and their solutions. In this paper, using scientific methods of analysis, synthesis, and abstraction it is identified shortcomings in the methodology for the application of IAS 29 and the ways to overcome them. In order to improve the methodology for the application of IAS 29 «Financial reporting in hyperinflationary economies» it is justified materiality level the impact of inflation, which is five per cent; developed criteria for materiality of influence. For accounting for a significant impact of inflation on income (loss of the business it is offered a special accounting mechanism, which includes a separate bookkeeping account 85 «Profit (loss from inflationary price changes» the new sub-account for 90 «Sales» and 91«Other income and expenses», register Help-calculation of the effects of inflation, as well as developed form as part of disclosures in the financial statements. It is concluded that the application of IAS 29 «Financial reporting in hyperinflationary economies» is not always possible, despite the need for taking into account the negative impact of inflation on the financial results of the business entity. The proposed accounting mechanism satisfies this need, which increases the reliability of accounting data and reporting.

  13. Formalizing the ISDF Software Development Methodology

    Directory of Open Access Journals (Sweden)

    Mihai Liviu DESPA

    2015-01-01

    Full Text Available The paper is aimed at depicting the ISDF software development methodology by emphasizing quality management and software development lifecycle. The ISDF methodology was built especially for innovative software development projects. The ISDF methodology was developed empirically by trial and error in the process of implementing multiple innovative projects. The research process began by analysing key concepts like innovation and software development and by settling the important dilemma of what makes a web application innovative. Innovation in software development is presented from the end-user, project owner and project manager’s point of view. The main components of a software development methodology are identified. Thus a software development methodology should account for people, roles, skills, teams, tools, techniques, processes, activities, standards, quality measuring tools, and team values. Current software development models are presented and briefly analysed. The need for a dedicated innovation oriented software development methodology is emphasized by highlighting shortcomings of current software development methodologies when tackling innovation. The ISDF methodology is presented in the context of developing an actual application. The ALHPA application is used as a case study for emphasizing the characteristics of the ISDF methodology. The development life cycle of the ISDF methodology includes research, planning, prototyping, design, development, testing, setup and maintenance. Artefacts generated by the ISDF methodology are presented. Quality is managed in the ISDF methodology by assessing compliance, usability, reliability, repeatability, availability and security. In order to properly asses each quality component a dedicated indicator is built. A template for interpreting each indicator is provided. Conclusions are formulated and new related research topics are submitted for debate.

  14. The relationship between financial and tax accounting in Albania

    Directory of Open Access Journals (Sweden)

    Ilda Duhanxhiu

    2012-03-01

    Full Text Available Typically ‘income tax’ laws rely on financial accounting data to determine the taxable income of a business entity, although financial and tax accounting have different goals and requirements. The purpose of this paper is to explore the relationship between financial and tax accounting rules in Albania. The study employs a mixed methodology, comprising a review of the legislation, institutional framework and context, and semi-structured interviews with accountants, academics and institutional players. By reviewing the development of this relationship during the past 20 years, we aim to identify and explain the major divergences at present between two sets of rules.

  15. Features of accounting organization of innovative banking products

    Directory of Open Access Journals (Sweden)

    V.P. Matvienko

    2015-06-01

    Full Text Available The article deals with the features of the accounting organization and procedure, particularly the formation of significant accounting policies in banks. Since commercial banks are an important part of the economy, the article identifies factors affecting the accounting organization and formation of accounting policy. The paper characterized the organizational, methodological and technological components of the accounting organization of innovative banking products. In this paper, the attention paid to the organizational structure of the accounting department and its changes in connection with the bank innovation. This article describes the structure of the accounting policies of the innovative banking products. Defined the role of of accounting policies of the innovative banking products in the organization of the accounting process. In the development of the Degree of the accounting policy of the bank should take into account certain elements of the accounting organization of innovative banking products. This will increase the information content and to accelerate the provision of answers to questions, providing the information to optimize the management of innovation processes and the identification of the bank’s assets and expenses for banking innovation.

  16. A national-scale remote sensing-based methodology for quantifying tidal marsh biomass to support "Blue Carbon" accounting

    Science.gov (United States)

    Byrd, K. B.; Ballanti, L.; Nguyen, D.; Simard, M.; Thomas, N.; Windham-Myers, L.; Castaneda, E.; Kroeger, K. D.; Gonneea, M. E.; O'Keefe Suttles, J.; Megonigal, P.; Troxler, T.; Schile, L. M.; Davis, M.; Woo, I.

    2016-12-01

    According to 2013 IPCC Wetlands Supplement guidelines, tidal marsh Tier 2 or Tier 3 accounting must include aboveground biomass carbon stock changes. To support this need, we are using free satellite and aerial imagery to develop a national scale, consistent remote sensing-based methodology for quantifying tidal marsh aboveground biomass. We are determining the extent to which additional satellite data will increase the accuracy of this "blue carbon" accounting. Working in 6 U.S. estuaries (Cape Cod, MA, Chesapeake Bay, MD, Everglades, FL, Mississippi Delta, LA, San Francisco Bay, CA, and Puget Sound, WA), we built a tidal marsh biomass dataset (n=2404). Landsat reflectance data were matched spatially and temporally with field plots using Google Earth Engine. We quantified percent cover of green vegetation, non-vegetation, and open water in Landsat pixels using segmentation of 1m National Agriculture Imagery Program aerial imagery. Sentinel-1A C-band backscatter data were used in Chesapeake, Mississippi Delta and Puget Sound. We tested multiple Landsat vegetation indices and Sentinel backscatter metrics in 30m scale biomass linear regression models by region. Scaling biomass by fraction green vegetation significantly improved biomass estimation (e.g. Cape Cod: R2 = 0.06 vs. R2 = 0.60, n=28). The best vegetation indices differed by region, though indices based on the shortwave infrared-1 and red bands were most predictive in the Everglades and the Mississippi Delta, while the soil adjusted vegetation index was most predictive in Puget Sound and Chesapeake. Backscatter metrics significantly improved model predictions over vegetation indices alone; consistently across regions, the most significant metric was the range in backscatter values within the green vegetation segment of the Landsat pixel (e.g. Mississippi Delta: R2 = 0.47 vs. R2 = 0.59, n=15). Results support using remote sensing of biomass stock change to estimate greenhouse gas emission factors in tidal

  17. CATHARE code development and assessment methodologies

    International Nuclear Information System (INIS)

    Micaelli, J.C.; Barre, F.; Bestion, D.

    1995-01-01

    The CATHARE thermal-hydraulic code has been developed jointly by Commissariat a l'Energie Atomique (CEA), Electricite de France (EdF), and Framatorne for safety analysis. Since the beginning of the project (September 1979), development and assessment activities have followed a methodology supported by two series of experimental tests: separate effects tests and integral effects tests. The purpose of this paper is to describe this methodology, the code assessment status, and the evolution to take into account two new components of this program: the modeling of three-dimensional phenomena and the requirements of code uncertainty evaluation

  18. Accountability-based reengineering of an order fulfillment process

    NARCIS (Netherlands)

    Zhang, L.; Jiao, J.; Ma, Q.

    2009-01-01

    In view of the dynamic changes in a supply chain network and the significance of order fulfillment processes (OFPs) for the successful implementation of supply chain management, this paper puts forward an accountability-based methodology for companies to reengineer OFPs while considering both

  19. Compliance strategy for statistically based neutron overpower protection safety analysis methodology

    International Nuclear Information System (INIS)

    Holliday, E.; Phan, B.; Nainer, O.

    2009-01-01

    The methodology employed in the safety analysis of the slow Loss of Regulation (LOR) event in the OPG and Bruce Power CANDU reactors, referred to as Neutron Overpower Protection (NOP) analysis, is a statistically based methodology. Further enhancement to this methodology includes the use of Extreme Value Statistics (EVS) for the explicit treatment of aleatory and epistemic uncertainties, and probabilistic weighting of the initial core states. A key aspect of this enhanced NOP methodology is to demonstrate adherence, or compliance, with the analysis basis. This paper outlines a compliance strategy capable of accounting for the statistical nature of the enhanced NOP methodology. (author)

  20. Institutional Contradictions and Change of Organisations and Accounting

    DEFF Research Database (Denmark)

    Thrane, Sof; Balslev, Lars

    2017-01-01

    Purpose - The purpose of this paper is to analyse how contradictions between institutional pressures shape accounting and organisational change within Air Greenland. Design/methodology/approach - The paper applies document analysis and retrospective interviews to trace accounting and organisational...... change spanning 50 years and analyses developments on multiple levels: societal, governance and micro levels. Findings - The paper illustrates the didactical development of the organisation and management accounting. The contradictory impetus from the institutional level generates a space where actors...... are able to affect development and change management accounting systems. Actors at the company level further acted on the institutional level to affect change in governance and institutions. Research limitations/implications - The case differs from case studies in emerging countries owing to the low number...

  1. 76 FR 71431 - Civil Penalty Calculation Methodology

    Science.gov (United States)

    2011-11-17

    ... DEPARTMENT OF TRANSPORTATION Federal Motor Carrier Safety Administration Civil Penalty Calculation... is currently evaluating its civil penalty methodology. Part of this evaluation includes a forthcoming... civil penalties. UFA takes into account the statutory penalty factors under 49 U.S.C. 521(b)(2)(D). The...

  2. Science, technology and society : a methodological perspective

    NARCIS (Netherlands)

    Vries, de M.J.; Vries, de M.J.; Tamir, A.

    1997-01-01

    Methodology offers a perspective on technology that differs from a historical or sociological one. It focuses on the scientific, technological and social factors that are to be taken into account in technological developments. Other approaches tend to focus on actors rather than factors. The

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

    Directory of Open Access Journals (Sweden)

    Semanur Adalı

    2017-09-01

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

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

    Directory of Open Access Journals (Sweden)

    Grosanu Adrian

    2011-07-01

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

  5. THE REGULATION OF METHODICAL IMPLEMENTATION BY EQUITY ACCOUNTING ON ENTERPRISES WITH FOREIGN INVESTMENT

    Directory of Open Access Journals (Sweden)

    Iurii Iakymov

    2016-11-01

    Full Text Available Purpose is to specify on the accounting methodic of transactions with equity and based on it’s ways of their effektive and resultative improvement in the enterprises with foreign investments. Methodology: In the context of such a scientific research the economic substance and methodical support of the equity accounting in enterprises with foreign investment comparison methods were used: research, synthesis, system approach, mathematical methods, formalization, induction, deduction and other methods. The scientific article is compiled on the basis of research results the main provisions of the legal regulation of these processes, the analysis of the literature of scientists and experts, that investigate this perspective, and other official sources from the Internet. Results. This article is devoted to the economic essence and peculiarities of the accounting equity in the context of accounts, the methodology for formation of equity, recognition procedures and the equity in enterprises with foreign investment. Also, the methodical approach of equity accounting in enterprises with foreign investment was analyzed by the author. As a result of research and detailed testing of transactions with equity for enterprises with foreign investments formed the results and recommendations: - specification of accounting method the transactions of equity based on the scientific research of it’s economic nature and characteristics of accounts, capital formation techniques, procedures, recognition and measurement of equity on the basis of comparative characteristics the international experience; - in order to display the mapping technique in the accounts of transactions with equity, is considered the procedure of object accounting in the program 1C and SAP, which based on a comparison of it’s benchmarks; - proposed the model of comparative accounting automation through the use of accounting software 1C and SAP, confirmed the need for a gradual transition to

  6. Embodied accounts of HIV and hope: using audio diaries with interviews.

    Science.gov (United States)

    Bernays, Sarah; Rhodes, Tim; Jankovic Terzic, Katarina

    2014-05-01

    Capturing the complexity of the experience of chronic illness over time presents significant methodological and ethical challenges. In this article, we present methodological and substantive insights from a longitudinal qualitative study with 20 people living with HIV in Serbia. We used both repeated in-depth interviews and audio diaries to explore the role of hope in coping with and managing HIV. Using thematic longitudinal analysis, we found that the audio diaries produced distinctive, embodied accounts that straddled the public/private divide and engaged with alternative social scripts of illness experience. We suggest that this enabled less socially anticipated accounts of coping, hoping, and distress to be spoken and shared. We argue that examining the influence of different methods on accounting not only illustrates the value of qualitative mixed-method study designs but also provides crucial insights to better understand the lived experience of chronic illness.

  7. 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.

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

    International Nuclear Information System (INIS)

    Jones, E.; Sicherman, A.

    1996-07-01

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

  9. Social Return on Investment (SROI) methodology to account for value for money of public health interventions: a systematic review.

    Science.gov (United States)

    Banke-Thomas, Aduragbemi Oluwabusayo; Madaj, Barbara; Charles, Ameh; van den Broek, Nynke

    2015-06-24

    Increased scarcity of public resources has led to a concomitant drive to account for value-for-money of interventions. Traditionally, cost-effectiveness, cost-utility and cost-benefit analyses have been used to assess value-for-money of public health interventions. The social return on investment (SROI) methodology has capacity to measure broader socio-economic outcomes, analysing and computing views of multiple stakeholders in a singular monetary ratio. This review provides an overview of SROI application in public health, explores lessons learnt from previous studies and makes recommendations for future SROI application in public health. A systematic review of peer-reviewed and grey literature to identify SROI studies published between January 1996 and December 2014 was conducted. All articles describing conduct of public health SROI studies and which reported a SROI ratio were included. An existing 12-point framework was used to assess study quality. Data were extracted using pre-developed codes: SROI type, type of commissioning organisation, study country, public health area in which SROI was conducted, stakeholders included in study, discount rate used, SROI ratio obtained, time horizon of analysis and reported lessons learnt. 40 SROI studies, of varying quality, including 33 from high-income countries and 7 from low middle-income countries, met the inclusion criteria. SROI application increased since its first use in 2005 until 2011, declining afterwards. SROI has been applied across different public health areas including health promotion (12 studies), mental health (11), sexual and reproductive health (6), child health (4), nutrition (3), healthcare management (2), health education and environmental health (1 each). Qualitative and quantitative methods have been used to gather information for public health SROI studies. However, there remains a lack of consensus on who to include as beneficiaries, how to account for counterfactual and appropriate study

  10. Analysis of the Expediency of Switching to Accounting Outsourcing

    Directory of Open Access Journals (Sweden)

    Liakhovych Halyna І.

    2017-12-01

    Full Text Available The aim of the article is to justify the methodology for analysis of the expediency of switching to accounting outsourcing. Based on considering scientific papers, approaches to analyzing the expediency of switching to accounting outsourcing are generalized; special attention is paid to analyzing transaction costs of accounting outsourcing, which under current conditions are one of the defining quantitative criteria for choosing this form of organization of accounting. The choice of the type of accounting outsourcing (full or partial for various groups of enterprises (micro-enterprises, small and medium-sized, large ones is justified. There determined the sequence of analyzing the expediency of switching to accounting outsourcing that implies identification of the areas of accounting for transferring; selection of an outsourcer; assessment of risks associated with reliability of the outsourcer. Prospects for further research are the issue of analyzing the effectiveness of outsourcing as a form of organization of accounting.

  11. Optimal interface between principal deterrent systems and material accounting

    International Nuclear Information System (INIS)

    Deiermann, P.J.; Opelka, J.H.

    1983-01-01

    The purpose of this study is to find an optimal blend between three safeguards systems for special nuclear material (SNM), the material accounting system and the physical security and material control systems. The latter two are denoted as principal deterrent systems. The optimization methodology employed is a two-stage decision algorithm, first an explicit maximization of expected diverter benefits and subsequently a minimization of expected defender costs for changes in material accounting procedures and incremental improvements in the principal deterrent systems. The probability of diverter success function dependent upon the principal deterrents and material accounting system variables is developed. Within the range of certainty of the model, existing material accounting, material control and physical security practices are justified

  12. Researching virtual worlds methodologies for studying emergent practices

    CERN Document Server

    Phillips, Louise

    2013-01-01

    This volume presents a wide range of methodological strategies that are designed to take into account the complex, emergent, and continually shifting character of virtual worlds. It interrogates how virtual worlds emerge as objects of study through the development and application of various methodological strategies. Virtual worlds are not considered objects that exist as entities with fixed attributes independent of our continuous engagement with them and interpretation of them. Instead, they are conceived of as complex ensembles of technology, humans, symbols, discourses, and economic structures, ensembles that emerge in ongoing practices and specific situations. A broad spectrum of perspectives and methodologies is presented: Actor-Network-Theory and post-Actor-Network-Theory, performativity theory, ethnography, discourse analysis, Sense-Making Methodology, visual ethnography, multi-sited ethnography, and Social Network Analysis.

  13. METHODOLOGY OF AN ASSESSMENT OF RESULTS OF INTELLECTUAL ACTIVITY

    Directory of Open Access Journals (Sweden)

    Larisa I. Egorova

    2013-01-01

    Full Text Available The methodological bases of an assessment of the results of research, development and technological works and intangible assets are given in the article. A special attention is paid to the problems of formation of fair value of such assets for clients of financial accounting. The authors compare the methods of cost measurement of accounting entities regulated by Russian Accounting Standards (RAS and International Financial Reporting Standards (IFRS. Peculiarities of detection and acknowledgement of impairment of intangible assets (loss of value are considered.

  14. MODERN APPROACHES TO ACCOUNTING AND TAXATION IN ENVIRONMENTAL ENTREPRENEURSHIP

    Directory of Open Access Journals (Sweden)

    Т. Murovana

    2013-08-01

    Full Text Available Actual issues of accounting and taxation at enterprises of green business under the terms of realization of state environmental policy of Ukraine are investigated. Ways of improving methodology of accounting in accordance with International Financial Reporting Standards, legal regulation of calculation taxes and charges and control over its payment to the budget are defined and proved for the purpose of simplifying business activities and increasing investment prospects of green businesses enterprises in Ukraine.

  15. 75 FR 59720 - Methodology Committee of the Patient-Centered Outcomes Research Institute (PCORI)

    Science.gov (United States)

    2010-09-28

    ... GOVERNMENT ACCOUNTABILITY OFFICE Methodology Committee of the Patient-Centered Outcomes Research... responsibility for appointing not more than 15 members to a Methodology Committee of the Patient- Centered Outcomes Research Institute. In addition, the Directors of the Agency for Healthcare Research and Quality...

  16. Factors influencing accounting conservatism in banks: the UAE case

    Directory of Open Access Journals (Sweden)

    Magdi El-Bannany

    2017-06-01

    Full Text Available The purpose of this study is to determine the factors influencing the accounting conservatism for banks in the UAE over the period 2006-2013. Design/methodology/approach – Multiple regression analysis is used to test the relationship between accounting conservatism as a dependent variable and the independent variables intellectual capital performance, market structure, level of protection against risk, bank size, and bank profitability. The results indicate that intellectual capital performance, market structure, bank size, the level of protection against risk and bank profitability have significant impact on the accounting conservatism for banks in the UAE. These results might help the banking and accounting regulators to address the factors affecting accounting conservatism. This study adds to the literature on the determinants of accounting conservatism in banks. In particular, it tests whether the new theories of intellectual capital performance, market structure and level of protection against risk have an impact on accounting conservatism in the banking industry in the UAE.

  17. Design of a Competency-Based Assessment Model in the Field of Accounting

    Science.gov (United States)

    Ciudad-Gómez, Adelaida; Valverde-Berrocoso, Jesús

    2012-01-01

    This paper presents the phases involved in the design of a methodology to contribute both to the acquisition of competencies and to their assessment in the field of Financial Accounting, within the European Higher Education Area (EHEA) framework, which we call MANagement of COMpetence in the areas of Accounting (MANCOMA). Having selected and…

  18. A Narrative in Search of a Methodology.

    Science.gov (United States)

    Treloar, Anna; Stone, Teresa Elizabeth; McMillan, Margaret; Flakus, Kirstin

    2015-07-01

    Research papers present us with the summaries of scholars' work; what we readers do not see are the struggles behind the decision to choose one methodology over another. A student's mental health portfolio contained a narrative that led to an exploration of the most appropriate methodology for a projected study of clinical anecdotes told by nurses who work in mental health settings to undergraduates and new recruits about mental health nursing. This paper describes the process of struggle, beginning with the student's account, before posing a number of questions needing answers before the choice of the most appropriate methodology. We argue, after discussing the case for the use of literary analysis, discourse analysis, symbolic interactionism, hermeneutics, and narrative research, that case study research is the methodology of choice. Case study is frequently used in educational research and is sufficiently flexible to allow for an exploration of the phenomenon. © 2014 Wiley Periodicals, Inc.

  19. Leadership and Accountability: The Challenges of Development in ...

    African Journals Online (AJOL)

    A sizable number of scholars have argued that development in any nation is a function of a leadership that subscribes to the principles of accountability in government at various levels. This paper employs the methodology of historical research, which involves the analysis of secondary data obtained from relevant books, ...

  20. Report of the Material Control and Material Accounting Task Force: appendices

    International Nuclear Information System (INIS)

    1978-03-01

    Five appendixes are presented. The first comprises a chronological development of material control and material accounting requirements. The second gives a description of current NRC control and material accounting requirements, practices, and capabilities. In the third a description is given of NRC's research and technical assistance program concerning the measurement and measurement quality control elements of licensee material control and material accounting systems. The fourth covers some special considerations related to inventory differences and their analysis. In the fifth a detailed description is presented of the evaluation methodologies used in development of improved material control and material accounting systems

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

    Science.gov (United States)

    Nichols, Linda M.

    2018-01-01

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

  2. Accounting in three dimensions : A case for momentum revisited

    NARCIS (Netherlands)

    Melse, E.

    2008-01-01

    This paper aims to extend an earlier analysis of the profitability of an individual firm operating in the professional services industry from the perspective of the triple-entry framework of the momentum accounting theory of Yuji Ijiri. Design/methodology/approach — The paper presents a

  3. Descriptors of Modular Formation of Accounting and Analytical Cluster in Innovation Development of Agricultural Holdings

    Directory of Open Access Journals (Sweden)

    Zhanna Degaltseva

    2015-11-01

    Full Text Available In the context of the division of accounting into financial accounting, taxation accounting, management accounting and statistical accounting a problem of improving their relationship arises. The accounting and analytical cluster plays the role of the correlating factor of the relationship between the subdivisions of the agricultural holding property. To improve its work a modular principle of its building based on information technology was introduced. Practical implementation of modular accounting and analytical cluster revealed its shortcomings. They were as follows: each type of account and each production unit used its own natural and cost parameters. The number and nature of these parameters were different. To eliminate the shortcomings in the information security of managers and specialists of the agricultural holding, we attempt to develop a methodology for establishing a rational number of descriptors (binding parameters for each module. The proposed descriptors are designed on the basis of validity of the methodological approach to their calculations and legal support. The proposed method allowed to limit the asymmetric information in all kinds of records, to improve its quality and to bring a synergistic effect from the scale and structure of the use of the agricultural holdings property complex.

  4. METHODOLOGICAL ELEMENTS OF SITUATIONAL ANALYSIS

    Directory of Open Access Journals (Sweden)

    Tetyana KOVALCHUK

    2016-07-01

    Full Text Available The article deals with the investigation of theoretical and methodological principles of situational analysis. The necessity of situational analysis is proved in modern conditions. The notion “situational analysis” is determined. We have concluded that situational analysis is a continuous system study which purpose is to identify dangerous situation signs, to evaluate comprehensively such signs influenced by a system of objective and subjective factors, to search for motivated targeted actions used to eliminate adverse effects of the exposure of the system to the situation now and in the future and to develop the managerial actions needed to bring the system back to norm. It is developed a methodological approach to the situational analysis, its goal is substantiated, proved the expediency of diagnostic, evaluative and searching functions in the process of situational analysis. The basic methodological elements of the situational analysis are grounded. The substantiation of the principal methodological elements of system analysis will enable the analyst to develop adaptive methods able to take into account the peculiar features of a unique object which is a situation that has emerged in a complex system, to diagnose such situation and subject it to system and in-depth analysis, to identify risks opportunities, to make timely management decisions as required by a particular period.

  5. Some peculiarities of accounting of government grants in context IFRS and National Standarts Republic Moldova

    Directory of Open Access Journals (Sweden)

    V.Tsurcanu

    2016-06-01

    Full Text Available The process of preparation of fair presentation of Financial Statements establishments on the basis of economic approach was possible due to the evolution of methodology of accounting. Implementation of legal technique allows to account the conditions of receiving of contract as special and so exceptional according to the economic content of events. In the context of fair presentation the necessary issue is the concept of substance over form. One of such specifically contracts which determines the particular character of accounting is the contract of government grants obtaining. The authors examine some problems of discussion of government grants accounting: effectiveness of the concept of substance over form; mechanism of presentation of government grants in the context of international and national aspects; accounting of government grants related to assets over prism of tax legislation. The basis for the formulation of the notion of government grants is the economic essence, a legal form is the proof that the transaction is legitimate. However, the economic essence is in contradiction with the form in the financial reporting when presenting information about government grants. In the context of fair presentation, it must be neutralized. For this purpose, the authors have conducted the research of effectiveness of the concept of substance over form related to the government grants. 146 The article has conducted the comparison of key issues of International Standards with National Standards of Republic Moldova. In result of the comparison the appropriate mechanism of accounting is correct according to the methodology of their application. The article also arguments that government grants is deferred income in accordance with their economic characteristics; and the elements of Financial Statements should be recognized as a liability; in accordance with the conception fair value should be measured. In relationship with the effectiveness of the

  6. METHODOLOGICAL BASES OF PRACTICAL APPLICATION OF PRODUCTION COSTS MANAGEMENT ACCOUNTING AT OIL AND FAT ENTERPRISES

    Directory of Open Access Journals (Sweden)

    E. Mykhalska

    2014-12-01

    Full Text Available Implementing of models of production costs management accounting in response to responsibility centers into Ukrainian oil and fat enterprises is the aim of their full optimization in terms of current competitive market. Setting production costs as an object of every single responsibility center will enable to update the whole range of accounting operations on costs paperwork, used raw and other materials assessment, cost recovery from labour costs with benefits-related deduction, depreciation recovery due to season production variability, services distribution of auxiliary and service departments and general production costs. In this regard, referring to the current costs accounting at oil and fat enterprises of Ukraine it should be admitted that the main purpose of the article is to explore the above-mentioned issues.

  7. The application of “fair value” accounting standards to the income statements of companies listed in the Portuguese Stock Index-20 (PSI-20)

    OpenAIRE

    Tiago Cardão-Pito; Jorge Barros

    2016-01-01

    Purpose – “Fair value” accounting standards are not consensual. Supporters claim that they offer a methodology to find the “correct” value of accounting items, whereas critics contend that “fair value” accounting reduces the reliability of financial statements through a complex and unpractical method based on subjective information. Still, the impacts of “fair value” accounting upon taxes and public revenues are rarely discussed. Design/methodology/approach – The Portuguese case allows...

  8. Ex-citable Accounting and the Development of Pervasive Innovation

    DEFF Research Database (Denmark)

    Revellino, Silvana; Mouritsen, Jan

    2017-01-01

    Purpose: The purpose of this paper is to explain the role of the performativity theory for understanding how the calculative instruments of accounting provoke innovation and participate in the generation of values by activating processes that pervade everything rather than being limited...... can be imagined ab origine, they may not be contractible to a plan. The calculative instruments of accounting provoke innovation and participate in the generation of value(s) by activating processes that pervade everything rather than being limited to categorical spaces. In the course...... to categorical spaces. Design/methodology/approach: The paper draws on Judith Butler’s work and her notion of excitability to explain how multiple values may arise when accounting interacts with innovation. Through this lens, accounting, as a language based on signs, can be theorised as an ex-citable force...

  9. Employees' and Managers' Accounts of Interactive Workplace Learning: A Grounded Theory of "Complex Integrative Learning"

    Science.gov (United States)

    Armson, Genevieve; Whiteley, Alma

    2010-01-01

    Purpose: The purpose of this paper is to investigate employees' and managers' accounts of interactive learning and what might encourage or inhibit emergent learning. Design/methodology/approach: The approach taken was a constructivist/social constructivist ontology, interpretive epistemology and qualitative methodology, using grounded theory…

  10. A survey of dynamic methodologies for probabilistic safety assessment of nuclear power plants

    International Nuclear Information System (INIS)

    Aldemir, Tunc

    2013-01-01

    Highlights: ► Dynamic methodologies for probabilistic safety assessment (PSA) are surveyed. ► These methodologies overcome the limitations of the traditional approach to PSA. ► They are suitable for PSA using a best estimate plus uncertainty approach. ► They are highly computation intensive and produce very large number of scenarios. ► Use of scenario clustering can assist the analysis of the results. -- Abstract: Dynamic methodologies for probabilistic safety assessment (PSA) are defined as those which use a time-dependent phenomenological model of system evolution along with its stochastic behavior to account for possible dependencies between failure events. Over the past 30 years, numerous concerns have been raised in the literature regarding the capability of the traditional static modeling approaches such as the event-tree/fault-tree methodology to adequately account for the impact of process/hardware/software/firmware/human interactions on the stochastic system behavior. A survey of the types of dynamic PSA methodologies proposed to date is presented, as well as a brief summary of an example application for the PSA modeling of a digital feedwater control system of an operating pressurized water reactor. The use of dynamic methodologies for PSA modeling of passive components and phenomenological uncertainties are also discussed.

  11. Greenhouse gases accounting and reporting for waste management - A South African perspective

    International Nuclear Information System (INIS)

    Friedrich, Elena; Trois, Cristina

    2010-01-01

    This paper investigates how greenhouse gases are accounted and reported in the waste sector in South Africa. Developing countries (including South Africa) do not have binding emission reduction targets, but many of them publish different greenhouse gas emissions data which have been accounted and reported in different ways. Results show that for South Africa, inventories at national and municipal level are the most important tools in the process of accounting and reporting greenhouse gases from waste. For the development of these inventories international initiatives were important catalysts at national and municipal levels, and assisted in developing local expertise, resulting in increased output quality. However, discrepancies in the methodology used to account greenhouse gases from waste between inventories still remain a concern. This is a challenging issue for developing countries, especially African ones, since higher accuracy methods are more data intensive. Analysis of the South African inventories shows that results from the recent inventories can not be compared with older ones due to the use of different accounting methodologies. More recently the use of Clean Development Mechanism (CDM) procedures in Africa, geared towards direct measurements of greenhouse gases from landfill sites, has increased and resulted in an improvement of the quality of greenhouse gas inventories at municipal level.

  12. Structuration theory:reflections on its further potential for management accounting research

    OpenAIRE

    Coad, Alan; Jack, Lisa; Kholeif, Ahmed Othman Rashwan

    2015-01-01

    Purpose – This paper aims to examine the potential of strong structuration theory in management accounting research. Design/methodology/approach – The paper explains how the ontological perspective of strong structuration theory extends the work of Giddens and explores how the perspective overcomes a number of the limitations of existing management accounting research based on structuration theory. Findings – Strong structuration theory develops and extends the work of Giddens, providing grea...

  13. How Data Use for Accountability Undermines Equitable Science Education

    Science.gov (United States)

    Braaten, Melissa; Bradford, Chris; Kirchgasler, Kathryn L.; Barocas, Sadie Fox

    2017-01-01

    Purpose: When school leaders advance strategic plans focused on improving educational equity through data-driven decision making, how do policies-as-practiced unfold in the daily work of science teachers? The paper aims to discuss this issue. Design/methodology/approach: This ethnographic study examines how data-centric accountability and…

  14. ON THE SUSTAINABILITY OF CURRENT ACCOUNT DEFICITS IN CAMEROON

    Directory of Open Access Journals (Sweden)

    Edouard T. Djeutem

    2013-04-01

    Full Text Available Two approaches are used to analyze the sustainability of the current account deficits of Cameroon in order to find out whether current economic policies are sound enough to guarantee the country’ s financial solvency. The first uses a structural procedure to compare current account deficits relative to an optimal benchmark using the Campbell-Shiller’s methodology. The second uses a reduced form approach to test for intertemporal budget constraint through cointegration tests between imports and exports plus net transfer payments on foreign obligations. Our results suggest that the current account imbalances for Cameroon based on data from the period 1970-2002 are “excessive” and the deficits are currently unsustainable.

  15. Design Accountability

    DEFF Research Database (Denmark)

    Koskinen, Ilpo; Krogh, Peter

    2015-01-01

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

  16. Accounting conservatism,ultimate ownership and investment efficiency

    Institute of Scientific and Technical Information of China (English)

    Xiaodong Xu; Xia Wang; Nina Han

    2012-01-01

    Purpose-The purpose of this paper is to analyze and examine the role of accounting conservatism on firm investment behavior in China.Design/methodology/approach-By combining a developed theoretical framework and empirical study,this paper examines the impacts of accounting conservatism on firm investment.The sample and data are all collected from Wind and CAMAR databases.Findings-The paper finds that the association between accounting conservatism and capital expenditure is significantly positive when inside capital is not enough to use for investment,suggesting that conservatism can expend the level of investment by decreasing information asymmetry and cost of capital;however,the association between accounting conservatism and capital expenditure is significantly negative when inside capital is enough to use for investment,suggesting that conservatism can curtail the level of investment by mitigating the interest conflicts between management and outside shareholders and decreasing agency costs.Additionally,the paper finds that the severity of information asymmetry and agency problem affects the role of accounting conservatism on firm investment behaviour,and the association between accounting conservatism and capital expenditure is weaker for firms with ultimate ownership controller as local government or individuals.Originality/value-This is the first paper to analyze and examine the impacts of accounting conservatism on firm investment in China directly.The findings are also useful to explain the awkward predicament found by prior literature.

  17. AGR core safety assessment methodologies

    International Nuclear Information System (INIS)

    McLachlan, N.; Reed, J.; Metcalfe, M.P.

    1996-01-01

    To demonstrate the safety of its gas-cooled graphite-moderated AGR reactors, nuclear safety assessments of the cores are based upon a methodology which demonstrates no component failures, geometrical stability of the structure and material properties bounded by a database. All AGRs continue to meet these three criteria. However, predictions of future core behaviour indicate that the safety case methodology will eventually need to be modified to deal with new phenomena. A new approach to the safety assessment of the cores is currently under development, which can take account of these factors while at the same time providing the same level of protection for the cores. This approach will be based on the functionality of the core: unhindered movement of control rods, continued adequate cooling of the fuel and the core, continued ability to charge and discharge fuel. (author). 5 figs

  18. Analysis of Central Design Agency Alternatives for Navy Industrial Fund Accounting Systems: A Proposed Methodology.

    Science.gov (United States)

    1980-03-01

    Postgraduate School ANA01611I NM61"fa Monterey, California 93940 1 CON TROLLING OFFICE NAMC &NO Accaes ii uOmvo*a Naval Postgraduate School March 1980...judge alternative 3, it is further recomended that the Naval Audit Service, private contractor or other independent agent be comissioned to perform an in...Government Accounting, Government Accounting, Auditing , and Financial Reporting, Chicago, Municipal Finance Officer’s Association, 1968, p. 3-4. 4

  19. System study methodology development and potential utilization for fusion

    International Nuclear Information System (INIS)

    Djerassi, H.; Rouillard, J.; Leger, D.; Sarto, S.; Zappellini, G.; Gambi, G.

    1989-01-01

    The objective of this new methodology is to combine systemics with heuristics for engineering applications. The system method considers as a whole a set of dynamically interacting elements, organized for tasks. Heuristics tries to describe the rules to apply in scientific research. This methodology is a powerful tool for evaluating the options, compared with conventional analytical methods as a higher number of parameters can be taken into account, with a higher quality standard while comparing the possible options. The system method takes into account interacting data or random relationships by means of simulation modelling. Thus, a dynamical approach can be deduced and a sensitivity analysis can be performed for a very high number of options and basic data. This method can be limited to a specific objective such as a fusion reactor safety analysis, taking into account other major constraints such as the economical environment. The sophisticated architecture of a fusion reactor includes a large number of interacting systems. The new character of the fusion domain and the wide spectrum of the possible options strongly increase the advantages of a system study as a complete safety analysis can be defined before starting with the design. (orig.)

  20. Employability Skills of International Accounting Graduates: Internship Providers' Perspectives

    Science.gov (United States)

    Jackling, Beverley; Natoli, Riccardo

    2015-01-01

    Purpose: The purpose of this paper is to report on the perceptions of internship providers with respect to the employability skills of international accounting graduates that undertake a Professional Year Program (PYP) incorporating a 12-week (240 hour) internship. Design/methodology/approach: The study involved a survey of internship providers…

  1. Methodology for the hybrid solution of systems of differential equations

    International Nuclear Information System (INIS)

    Larrinaga, E.F.; Lopez, M.A.

    1993-01-01

    This work shows a general methodology of solution to systems of differential equations in hybrid computers. Taking into account this methodology, a mathematical model was elaborated. It offers wide possibilities of recording and handling the results on the basis of using the hybrid system IBM-VIDAC 1224 which the ISCTN has. It also presents the results gained when simulating a simple model of a nuclear reactor, which was used in the validation of the results of the computational model

  2. HISTORICAL TRAJECTORIES OF THE FINANCIAL SECTOR DISPLAY IN THE SYSTEM OF NATIONAL ACCOUNTS

    Directory of Open Access Journals (Sweden)

    R. Zadorozhna

    2017-08-01

    Full Text Available This article examines the evolution of approaches to the financial sector display as a part of the economy on the conceptual basis of the System of National Accounts. The main prerequisites for the formation of SNA are revealed. The formation of the methodology of national accounting and the impact of the development of economic theory on it are traced. The role and interconditionality of the Keynes' macroeconomic theory as a methodological basis of the SNA and the SNA as an empirical basis of macroeconomics are defined. The international standards SNA-1953, SNA-1968, SNA-1993 and SNA-2008; the features of presentation of the financial sector and its subsectors composition in standards are analysed.

  3. Peculiarities of the Application of Income Tax Standards by the Subsidiary Company in the Russian Accounting Practice

    Science.gov (United States)

    Ermakova, Natalya A.; Gudshatullaeva, Elena M.

    2016-01-01

    The aim of this work is to analyze the application practice of accounting regulation provision of subsidiary company "Accounting of settlements on income tax" (AR 18/02) and correlation of methodology of formed indicators with standards of International Accounting Standards (IAS) 12 "Income taxes" at formation of the…

  4. Accounting in the Context of the Implementation of Production Sharing Agreements

    Directory of Open Access Journals (Sweden)

    Orlova Valentina K.

    2018-03-01

    Full Text Available The aim of the article is to study the problems of accounting in the context of the implementation of production sharing agreements (PSAs concerning development of proposals for their solution. Therefore, the main tasks considered are the assessment of the legal framework for regulation of accounting in the context of the implementation of production sharing agreements in accordance with the current legislation, a critical analysis of the unsettled provisions of the current legislation acts for the practical need, to generate information on specific accounting objects for management purposes. The ways of their solving based on the methodology for the accounting of PSAs are suggested. The methodology and scientific approaches of the research imply general scientific and specific research methods associated with complex processes of the functioning of the system for managing business entities in languages of the PSA implementation. There proposed a scheme for accounting in the context of the PSA implementation, which allows introducing in the accounting system objects that are new and characteristic only for the PSA. The practical significance is that the obtained results make it possible to separate compensation costs, single social contribution, which is necessary for determining the object of taxation in the context of PSA; to generate information on compensation costs, which is necessary when dividing the products into compensatory and profitable ones, which allows to reflect in the accounting the division of finished products into compensatory, profitable for the investor and profitable for the state. The originality and value of the authors’ development contributes to the formation of reliable information about management objects in the PSA between enterprises and the state, with clear allocation of compensation costs, compensatory products, profitable products for the state and profitable products for the investor in separate accounts.

  5. Aspects of the quality of accounting in the international context

    Directory of Open Access Journals (Sweden)

    Sady Mazzioni

    2018-01-01

    Full Text Available Purpose – Analyze how the characteristics of the business environment generates differences in the quality of accounting information in the international context. Design/methodology/approach – Descriptive research with a quantitative approach. Documentation collection in the Thomson Datastream Index Service database in a sample of 1,406 companies located in twelve countries, from 2005 to 2012. Findings – Companies located in countries with lower tax burden, stronger legal environment, greater economic and financial development index, common law legal origin and higher degree of internationalization presented higher averages and significant differences in the aggregate ranking of the quality of accounting information. The type of standard accounting used also influenced the position in the aggregate ranking of the accounting information quality. Originality/value – The interaction of companies with external markets influences the choices of accounting policies. The countries’ environmental characteristics, related to transparency, economic nature, legal and tax environment, lead to various levels of the quality of accounting information reported by companies.

  6. Q methodology, risk training and quality management.

    Science.gov (United States)

    McKeown, M; Hinks, M; Stowell-Smith, M; Mercer, D; Forster, J

    1999-01-01

    The results of a Q methodological study of professional understandings of the notion of risk in mental health services within the UK are discussed in relation to the relevance for staff training and quality assurance. The study attempted to access the diversity of understandings of risk issues amongst a multi-professional group of staff (n = 60) attending inter-agency risk training workshops in 1998. Q methodology is presented as both an appropriate means for such inquiry and as a novel experiential technique for training purposes. A tentative argument is advanced that the qualitative accounts generated by Q research could assist in systematic reviews of quality, complementing the singularly quantitative approaches typically represented in the audit process.

  7. Methodology for teaching technical pattern of lying, sport shooting. Mistakes often.

    Directory of Open Access Journals (Sweden)

    Yaydel Avila Gómez

    2011-09-01

    Full Text Available The next album we set out a summary of the key technical elements for a good development of the prone position, bearing in mind that sometimes violate some methodological steps for teaching the same in athletes who play sports Shooting sports Rifle mode, which creates bad habits in the teaching of the position are difficult to eradicate later. We proceeded to perform the following steps. Criteria for experts to determine methodological steps to be taken into account in the teaching of technical pattern prone position; query bibliographic elements of the sport, the explanation of the basic technical elements; survey a group of coaches in the form of Rifle for the determination of the most common mistakes in the process of teaching the technical pattern of the prone position. It came to the conclusion that teaching the correct technical pattern that position must be taken into account methodological steps which do not allow making any error that would create a dynamic stereotype wrong in athletes who subsequently would be difficult to resolve.

  8. Cost accounting models used for price-setting of health services: an international review.

    Science.gov (United States)

    Raulinajtys-Grzybek, Monika

    2014-12-01

    The aim of the article was to present and compare cost accounting models which are used in the area of healthcare for pricing purposes in different countries. Cost information generated by hospitals is further used by regulatory bodies for setting or updating prices of public health services. The article presents a set of examples from different countries of the European Union, Australia and the United States and concentrates on DRG-based payment systems as they primarily use cost information for pricing. Differences between countries concern the methodology used, as well as the data collection process and the scope of the regulations on cost accounting. The article indicates that the accuracy of the calculation is only one of the factors that determine the choice of the cost accounting methodology. Important aspects are also the selection of the reference hospitals, precise and detailed regulations and the existence of complex healthcare information systems in hospitals. Copyright © 2014 Elsevier Ireland Ltd. All rights reserved.

  9. THE RELEVANCE OF MANAGEMENT ACCOUNTING FOR THE HOSPITALITY INDUSTRY

    Directory of Open Access Journals (Sweden)

    Briciu Sorin

    2012-07-01

    Full Text Available In the contemporary period the tourism and hospitality industry has experienced dynamic growth despite the challenges facing not only the global crisis, but also market changes, consumer behavior and technological trends. Accounting, the language of business is required to keep up with changes made to each particular area of activity so that they can provide timely relevant information to be managed by an efficient information system. Our article focuses on presenting the importance of management accounting and cost information system in the hospitality industry, then consider identifying features of this sector and their impact on accounting. The methodology of our research falls within the economic research, being theoretical, aiming primarily to knowledge objectives and the relevance of management accounting for economic entities, and then we have the characteristics of hospitality industry and possible organizational management accounting in this sector. In our perspective cost calculation for services, packages or travel benefits must take into account the development of the accounts from Class 9, so we propose a possible method to customize them according to the Direct Costing and CVP analysis. Our research will also be explanatory descriptive, trying to answer the questions How? and Why?

  10. Economic crisis, economic methodology and the scientific ideal of physics

    Directory of Open Access Journals (Sweden)

    Stavros A. Drakopoulos

    2016-11-01

    Full Text Available The methodological foundations of mainstream economics have been cited as one of the main reasons for its failure to account for the economic crisis of 2008. In spite of this, the status of economic methodology has not been elevated. This is due to the persistent aversion towards methodological discourse by most mainstream economists. The anti-methodology stance has a long presence as exemplified in Frank Hahn’s (1992 work. After focusing on the debate originating after the publication of Hahn’s arguments, the paper offers a categorization of the main explanations for mainstream methodological aversion. Subsequently, it suggests an explanation based on the role of the physics scientific ideal, arguing that the endeavor to achieve the high scientific status of physics by following the methods of physics, contributed to the negative mainstream attitude towards economic methodology. The relevant writings of the extremely influential mainstream economists Irving Fisher and Milton Friedman, reinforce the assertion that the alleged hard science status of economics renders methodological discussions and especially methodological criticism, rather pointless. The paper also calls for a more systematic discussion of this issue, especially in the wake of the line of argument that links the recent failings of mainstream economics to its methodological basis

  11. Accounting for External Turbulence of Logistics Organizations via Performance Measurement Systems

    DEFF Research Database (Denmark)

    Bühler, Andreas; Wallenburg, Carl Marcus; Wieland, Andreas

    2016-01-01

    Purpose: This paper aims to investigate the role of upper management in designing performance measurement systems (PMS) that account for external turbulence of the organization and to show how this PMS design for turbulence impacts organizational resilience and distribution service performance....... Design/methodology/approach: Hypotheses are developed by integrating management accounting and strategic management perspectives into supply chain management and subsequently tested based on data from 431 logistics organizations (i.e. both logistics companies and internal logistics departments...

  12. Performance of an accountability measurement system at an operating fuel reprocessing facility

    International Nuclear Information System (INIS)

    Wade, M.A.; Spraktes, F.W.; Hand, R.L.; Baldwin, J.M.; Filby, E.E.; Lewis, L.C.

    1978-01-01

    The ICPP has been engaged for 25 years in the recovery of uranium from spent reactor fuels. In concert with the reprocessing activity, an accountability measurements system has been operated throughout the history of the ICPP. The structure and functions of the accountability measurements system are presented. Its performance is evaluated in order to illustrate the relation of analytical methodology to the overall measurements system. 6 figures, 5 tables

  13. Location mortgage in accounting objects

    Directory of Open Access Journals (Sweden)

    I.M. Vygiska

    2015-12-01

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

  14. Relating Performative and Ostensive Management Accounting Research

    DEFF Research Database (Denmark)

    Hansen, Allan

    2011-01-01

    . Findings – The paper illustrates how the process is a balancing act. On the one hand, it requires performative researchers to relate more closely to aspects decisive for ostensive researchers; yet, on the other, they need to preserve the distinctiveness of the performative approach. Originality....../value – This paper exemplifies these issues with reference to management accounting research and contributes by clarifying the methodological implications of moving performative research closer to ostensive research....

  15. Improving public sector performance by strenghtening the relationship between audit and accounting

    Directory of Open Access Journals (Sweden)

    Adelina DUMITRESCU

    2012-11-01

    Full Text Available If twenty years ago the financial activities of any Romanian enterprise were the sole responsibility of the accountant, nowadays the relationships of the economical entities within theirselves and with their environment are too complex to be handled just by accounting departments. Around accounting there have appeared a significant number of activities like Controlling and Auditing which are meant to link Accounting with the strategic management. In this regard the paper approaches the relationship between internal public audit and accounting which improves decisions making process in public sector. The research methodology aims to study these relationships and determine how they can work to the benefit of increasing public sector performance. The conclusions of the research shape aspects of accounting and auditing improvement as main strategic components for insuring performance in the public sector.

  16. The Role of Politics and Governance in Educational Accountability Systems

    Science.gov (United States)

    Brewer, Dominic J.; Killeen, Kieran M.; Welsh, Richard O.

    2013-01-01

    This brief utilizes case study methodology to illustrate the role of governance in educational accountability systems. Most research on the effectiveness of such systems has focused on technical components, such as standards-setting, assessments, rewards and sanctions, and data collection and reporting. This brief seeks to demonstrate that this…

  17. THE PECULIARITIES OF THE ACCOUNTING OF CONSUMPTIONS CONCERNING GAPS REMOVAL IN VINEYARDS

    Directory of Open Access Journals (Sweden)

    Tatiana ŞEVCIUC

    2013-01-01

    Full Text Available Today’s methodology of the accounting of the economic operations concerning gaps removal in vineyards is imperfect; it generates numerous uncertainties and it doesn’t take into account some factors that directly influence gaps removal technology. In our opinion, the rationality of gaps removal in fruitful vineyards may be argued from both economic and biological points. Some authors suggest solving this problem by classifying current accounts that is doubtful as these suggestions don’t have a sound accounting basis and they neglect the fundamental principles of the accounting. That is why, this article suggests the economic way of solving this problem by determining the time of consumptions recovery when planting, caring and growing the cuttings till they give fruit.

  18. Development of Management Methodology for Engineering Production Quality

    Science.gov (United States)

    Gorlenko, O.; Miroshnikov, V.; Borbatc, N.

    2016-04-01

    The authors of the paper propose four directions of the methodology developing the quality management of engineering products that implement the requirements of new international standard ISO 9001:2015: the analysis of arrangement context taking into account stakeholders, the use of risk management, management of in-house knowledge, assessment of the enterprise activity according to the criteria of effectiveness

  19. Methodology for an economic valuation of the mineral resources of Colombia

    International Nuclear Information System (INIS)

    Franco Sepulveda, Giovanni

    2007-01-01

    The present article presents a synthesis of the project of investigation; Methodology for an economic valuation of the mineral resources of Colombia, whose objective is the of proposing a methodology, specifically for the calcareous and coal deposits, like a tool for its administration, planning, regulation and control that it can be applied to the generality of the non renewable resources with the end to insert them in the states of national accounts in the long term

  20. Advancing Equity in Accountability and Organizational Cultures of Data Use

    Science.gov (United States)

    Gannon-Slater, Nora; La Londe, Priya G.; Crenshaw, Hope L.; Evans, Margaret E.; Greene, Jennifer C.; Schwandt, Thomas A.

    2017-01-01

    Purpose: Data use cultures in schools determine data use practices. Such cultures can be muted by powerful macro accountability and organizational learning cultures. Further, strong equity-oriented data use cultures are challenging to establish. The purpose of this paper is to engage these cultural tensions. Design/methodology/approach: The data…

  1. IMPROVEMENT WAYS OF ACCOUNTING AND INTERNAL AUDIT OF ENTERPRISE RECEIVABLES

    Directory of Open Access Journals (Sweden)

    V. D. Zelikman

    2014-06-01

    Full Text Available Purpose. Determination and substantiation of ways to improve accounting and internal audit of receivables at the enterprises. Methodology.The basic principles and ways for improvement of accounting and internal audit systems that should help Ukrainian enterprises to optimize receivables are considered. Findings. It is proved that the receivables optimization is possible on the basis of improving its accounting and internal audit. The basic ways for improvement of accounting and internal audit of receivable are determined. They are: improvement of normative coverage of receivables at the enterprises; providing further harmonization of financial and tax accounting in the part of formation of the doubtful debt receivables, accounting of bad and doubtful receivables and etc. The formation of department for internal audit to control the doubtful and bad debts; providing the timely control of the receivables and payables ratio; determination and support of the optimal value of the receivables at the enterprises. Originality. Improvement of accounting and internal audit of receivables at the enterprises by the way of development of internal audit system and optimization of the receivables size. Practical value. The proposed recommendations will improve the accounting and internal audit system of receivables at the enterprises of Ukraine.

  2. Capital Market Research in Accounting: Evidence from The Tehran Stock Exchange

    OpenAIRE

    Mohammad Namazi; Amin Nazemi; Mohamat Sabri Hassan

    2009-01-01

    The major purpose of this study is to classify and analyse capital market research conducted in the Tehran Stock Exchange Market (TSEM). Similar to Namazi and Nazemi’s (2005) review of Finance Studies on the TSEM in 1991–2003, we review, classify and analyse the significant Accounting Studies related to the TSEM. Consequently, by both employing content analysis and archival methodology and considering academic accounting courses and programs established by the Ministry of Science, Researc...

  3. Constructions of accountability in child protection workers decision-making processes

    DEFF Research Database (Denmark)

    Schrøder, Ida Marie

    2014-01-01

    collected from three Danish local governments and consists of 24 qualitative interviews with child protection workers, leaders and economic consultants, 12 observations of team meetings and a quantitative survey of 150 cases. The study ends summer 2014 and the results of the research will be utilized...... construction of accountability as relational effects of these new forms of accounting practice. The paper draws on the preliminary results from a 2 ½ year mixed method study of how budgeting and accounting practice influences the processes of decision-making in child protection work. The data has been...... systems – such as setting standards or deciding on the delegation of decision-making authority. Using Actor-network theory as a methodological and analytical approach, it furthermore becomes clear how the types of accountability are enacted as effects, not only by the technologies offered to support...

  4. Methodology Development for Passive Component Reliability Modeling in a Multi-Physics Simulation Environment

    Energy Technology Data Exchange (ETDEWEB)

    Aldemir, Tunc [The Ohio State Univ., Columbus, OH (United States); Denning, Richard [The Ohio State Univ., Columbus, OH (United States); Catalyurek, Umit [The Ohio State Univ., Columbus, OH (United States); Unwin, Stephen [Pacific Northwest National Lab. (PNNL), Richland, WA (United States)

    2015-01-23

    Reduction in safety margin can be expected as passive structures and components undergo degradation with time. Limitations in the traditional probabilistic risk assessment (PRA) methodology constrain its value as an effective tool to address the impact of aging effects on risk and for quantifying the impact of aging management strategies in maintaining safety margins. A methodology has been developed to address multiple aging mechanisms involving large numbers of components (with possibly statistically dependent failures) within the PRA framework in a computationally feasible manner when the sequencing of events is conditioned on the physical conditions predicted in a simulation environment, such as the New Generation System Code (NGSC) concept. Both epistemic and aleatory uncertainties can be accounted for within the same phenomenological framework and maintenance can be accounted for in a coherent fashion. The framework accommodates the prospective impacts of various intervention strategies such as testing, maintenance, and refurbishment. The methodology is illustrated with several examples.

  5. Methodology Development for Passive Component Reliability Modeling in a Multi-Physics Simulation Environment

    International Nuclear Information System (INIS)

    Aldemir, Tunc; Denning, Richard; Catalyurek, Umit; Unwin, Stephen

    2015-01-01

    Reduction in safety margin can be expected as passive structures and components undergo degradation with time. Limitations in the traditional probabilistic risk assessment (PRA) methodology constrain its value as an effective tool to address the impact of aging effects on risk and for quantifying the impact of aging management strategies in maintaining safety margins. A methodology has been developed to address multiple aging mechanisms involving large numbers of components (with possibly statistically dependent failures) within the PRA framework in a computationally feasible manner when the sequencing of events is conditioned on the physical conditions predicted in a simulation environment, such as the New Generation System Code (NGSC) concept. Both epistemic and aleatory uncertainties can be accounted for within the same phenomenological framework and maintenance can be accounted for in a coherent fashion. The framework accommodates the prospective impacts of various intervention strategies such as testing, maintenance, and refurbishment. The methodology is illustrated with several examples.

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

    Directory of Open Access Journals (Sweden)

    K.I. Skop

    2017-12-01

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

  7. Multicriteria methodology for decision aiding

    CERN Document Server

    Roy, Bernard

    1996-01-01

    This is the first comprehensive book to present, in English, the multicriteria methodology for decision aiding In the foreword the distinctive features and main ideas of the European School of MCDA are outlined The twelve chapters are essentially expository in nature, but scholarly in treatment Some questions, which are too often neglected in the literature on decision theory, such as how is a decision made, who are the actors, what is a decision aiding model, how to define the set of alternatives, are discussed Examples are used throughout the book to illustrate the various concepts Ways to model the consequences of each alternative and building criteria taking into account the inevitable imprecisions, uncertainties and indeterminations are described and illustrated The three classical operational approaches of MCDA synthesis in one criterion (including MAUT), synthesis by outranking relations, interactive local judgements, are studied This methodology tries to be a theoretical or intellectual framework dire...

  8. Methodology to design a municipal solid waste generation and composition map: A case study

    International Nuclear Information System (INIS)

    Gallardo, A.; Carlos, M.; Peris, M.; Colomer, F.J.

    2014-01-01

    Highlights: • To draw a waste generation and composition map of a town a lot of factors must be taken into account. • The methodology proposed offers two different depending on the available data combined with geographical information systems. • The methodology has been applied to a Spanish city with success. • The methodology will be a useful tool to organize the municipal solid waste management. - Abstract: The municipal solid waste (MSW) management is an important task that local governments as well as private companies must take into account to protect human health, the environment and to preserve natural resources. To design an adequate MSW management plan the first step consist in defining the waste generation and composition patterns of the town. As these patterns depend on several socio-economic factors it is advisable to organize them previously. Moreover, the waste generation and composition patterns may vary around the town and over the time. Generally, the data are not homogeneous around the city as the number of inhabitants is not constant nor it is the economic activity. Therefore, if all the information is showed in thematic maps, the final waste management decisions can be made more efficiently. The main aim of this paper is to present a structured methodology that allows local authorities or private companies who deal with MSW to design its own MSW management plan depending on the available data. According to these data, this paper proposes two ways of action: a direct way when detailed data are available and an indirect way when there is a lack of data and it is necessary to take into account bibliographic data. In any case, the amount of information needed is considerable. This paper combines the planning methodology with the Geographic Information Systems to present the final results in thematic maps that make easier to interpret them. The proposed methodology is a previous useful tool to organize the MSW collection routes including the

  9. ANL calculational methodologies for determining spent nuclear fuel source term

    International Nuclear Information System (INIS)

    McKnight, R. D.

    2000-01-01

    Over the last decade Argonne National Laboratory has developed reactor depletion methods and models to determine radionuclide inventories of irradiated EBR-II fuels. Predicted masses based on these calculational methodologies have been validated using available data from destructive measurements--first from measurements of lead EBR-II experimental test assemblies and later using data obtained from processing irradiated EBR-II fuel assemblies in the Fuel Conditioning Facility. Details of these generic methodologies are described herein. Validation results demonstrate these methods meet the FCF operations and material control and accountancy requirements

  10. EAD IN ACCOUNTING: AN ANALYSIS OF ITS EFFECTIVENESS IN THE USE OF ACCOUNTANCY COURSE AT THE FEDERAL UNIVERSITY OF RIO GRANDE DO SUL, BRAZIL

    Directory of Open Access Journals (Sweden)

    Luiz Fernando Kovara Vieira

    2016-05-01

    Full Text Available This study aims to demonstrate with which approach and in which disciplines Distance Education (DE can improve learning, from the perception of the students of Accounting Course of the Federal University of Rio Grande do Sul, Brazil. The study starts from the issue relating to the perceptions of students of accountancy course regarding to which disciplines may have enhanced their learning with this type of education. Therefore, a quantitative and explanatory focus is used as a methodology of research, applied through methodological procedures of case study, by use of questionnaire. All results showed that the bulk of the students integrate the young age group and have great abilities in the use of technological devices. They also suggest that the disciplines that are not directly related to the accounting area should be taught in the distance format, that there is need of teacher’s encouragement so that students to participate in forums and distance learning activities as well as the unwillingness of students to performing of a course taught entirely in a distance way. Due to the results obtained with the application of this research, it is suggested that UFRGS should establish an assessment of the subjects that could be offered in a distance way, and teachers could also be trained, aiming to improve the learning process.

  11. Environmental accounting in Spain: structured review process and theoretical analysis

    Directory of Open Access Journals (Sweden)

    Fabricia Silva da Rosa

    2012-12-01

    Full Text Available One way to perceive and understand the level of development of environmental accounting is to study the main features of its publications. Thus, the purpose of this paper is to identify and analyze the profile of Spanish publications in accounting journals. To this end, 15 journals were selected and analyzed 74 articles in the period 2001 to 2010. The results show that the peak years of publication are 2001, 2003 and 2006, and authors with more articles in the sample are Moneva Abadía, Larrinaga González, Fernández Cuesta and Archel Domench. In terms of methodology, the works of review, case studies and content analysis, addressing standardization issues, fundamentals of environmental accounting, environmental sustainability indicators and reporting.

  12. Augmented Automated Material Accounting Statistics System (AMASS)

    International Nuclear Information System (INIS)

    Lumb, R.F.; Messinger, M.; Tingey, F.H.

    1983-01-01

    This paper describes an extension of the AMASS methodology which was previously presented at the 1981 INMM annual meeting. The main thrust of the current effort is to develop procedures and a computer program for estimating the variance of an Inventory Difference when many sources of variability, other than measurement error, are admitted in the model. Procedures also are included for the estimation of the variances associated with measurement error estimates and their effect on the estimated limit of error of the inventory difference (LEID). The algorithm for the LEID measurement component uncertainty involves the propagated component measurement variance estimates as well as their associated degrees of freedom. The methodology and supporting computer software is referred to as the augmented Automated Material Accounting Statistics System (AMASS). Specifically, AMASS accommodates five source effects. These are: (1) measurement errors (2) known but unmeasured effects (3) measurement adjustment effects (4) unmeasured process hold-up effects (5) residual process variation A major result of this effort is a procedure for determining the effect of bias correction on LEID, properly taking into account all the covariances that exist. This paper briefly describes the basic models that are assumed; some of the estimation procedures consistent with the model; data requirements, emphasizing availability and other practical considerations; discusses implications for bias corrections; and concludes by briefly describing the supporting computer program

  13. Implementation of the INSPECT software package for statistical calculation in nuclear material accountability

    International Nuclear Information System (INIS)

    Marzo, M.A.S.

    1986-01-01

    The INSPECT software package was developed in the Pacific Northwest Laboratory for statistical calculations in nuclear material accountability. The programs apply the inspection and evaluation methodology described in Part of the Safeguards Technical Manual. In this paper the implementation of INSPECT at the Safeguards Division of CNEN, and the main characteristics of INSPECT are described. The potential applications of INSPECT to the nuclear material accountability is presented. (Author) [pt

  14. The economics of climate change mitigation in developing countries - methodological and empirical results

    Energy Technology Data Exchange (ETDEWEB)

    Halsnaes, K.

    1997-12-01

    This thesis presents a methodological and empirical discussion of the costs associated with implementing greenhouse gas reduction strategies in developing countries. It presents a methodological framework for national costing studies and evaluates a number of associated valuation methods. The methodological framework has been applied in several developing countries as part of a UNEP project in which the author has participated, and reference is made to the results of these country studies. Some of the theoretical issues associated with the determination of the costs of emission reductions are discussed with reference to a number of World Bank and UN guidelines for project analysis in developing countries. The use of several accounting prices is recommended for mitigation projects, with a distinction being made between internationally and domestically traded goods. The consequences of using different accounting prices are discussed with respect to the methodology applied in the UNEP country studies. In conclusion the thesis reviews the results of some of the most important international studies of greenhouse gas emissions in developing countries. The review, which encompasses a total of 27 country studies, was undertaken by the author for the Intergovernmental Panel of Climate Change, the IPCC. Its conclusion is that the UNEP methodological framework and associated country study results are consistent with the recommendations and conclusions of the IPCC. (EG) 23 refs.

  15. The economics of climate change mitigation in developing countries -methodological and empirical results

    International Nuclear Information System (INIS)

    Halsnaes, K.

    1997-12-01

    This thesis presents a methodological and empirical discussion of the costs associated with implementing greenhouse gas reduction strategies in developing countries. It presents a methodological framework for national costing studies and evaluates a number of associated valuation methods. The methodological framework has been applied in several developing countries as part of a UNEP project in which the author has participated, and reference is made to the results of these country studies. Some of the theoretical issues associated with the determination of the costs of emission reductions are discussed with reference to a number of World Bank and UN guidelines for project analysis in developing countries. The use of several accounting prices is recommended for mitigation projects, with a distinction being made between internationally and domestically traded goods. The consequences of using different accounting prices are discussed with respect to the methodology applied in the UNEP country studies. In conclusion the thesis reviews the results of some of the most important international studies of greenhouse gas emissions in developing countries. The review, which encompasses a total of 27 country studies, was undertaken by the author for the Intergovernmental Panel of Climate Change, the IPCC. Its conclusion is that the UNEP methodological framework and associated country study results are consistent with the recommendations and conclusions of the IPCC. (EG) 23 refs

  16. Physical macroeconomics: a demarcation of accounting and analysis

    Energy Technology Data Exchange (ETDEWEB)

    Hahn, M. de [Statistics Netherlands, Voorburg (Netherlands)

    2001-07-01

    This paper provides a general discussion on physical flow accounting methodology. The discussion is limited to those methods primarily applied to the national economy level. Specific attention is given to the demarcation of accounting versus analysis. The primary goal of statistics and accounting is to provide an acceptable level of 'descriptiveness' and 'neutrality' in its representation of facts. On the other hand, modelling or analysis usually relies on assumptions of a much wider scale, for example in relation to human behaviour, or by the necessity of ceteris paribus clauses in partial analysis. While accounting usually provides answers on past events, analysis is often ex-ante oriented. A number of accounting methods are reviewed on the basis of their accounting scopes and indicator proposals. In general the accounting frameworks are rather complementary or at least not contradictory but inconsistencies emerge in some of the indicators that are derived from the accounts. The paper further elaborates on the significance of the national accounts in this field of research. National accounting concepts and definitions contributes to a sound demarcation of the (national) economy, which appears equally valid for physical representations of a national economy. This demarcation also supports the sound allocation of environmental burdens to specific national or regional economies. At the same time, the economic relevance of physical flows is to a large extent exposed by their connection to specific economic (production and consumption) processes and concomitant transactions. This linkage, as for example accommodated in a National Accounting Matrix including Environmental Accounts (NAMEA) provides in this respect a useful statistical framework that provides a consistent comparison of environmental burdens to economic benefits (or environmental benefits to economic costs)

  17. Scripting possible futures of nanotechnologies: A methodology that enhances reflexivity

    NARCIS (Netherlands)

    den Boer, Duncan; Rip, Arie; Speller, Sylvia

    2009-01-01

    Nanoscience is full of promises. However, these promises often do not take into account the realities of product development and the limited coupling with scientific research. On the basis of literature and earlier projects, we have developed a mapping methodology (“bridging gaps in the innovation

  18. Urban metabolism: A review of research methodologies

    International Nuclear Information System (INIS)

    Zhang, Yan

    2013-01-01

    Urban metabolism analysis has become an important tool for the study of urban ecosystems. The problems of large metabolic throughput, low metabolic efficiency, and disordered metabolic processes are a major cause of unhealthy urban systems. In this paper, I summarize the international research on urban metabolism, and describe the progress that has been made in terms of research methodologies. I also review the methods used in accounting for and evaluating material and energy flows in urban metabolic processes, simulation of these flows using a network model, and practical applications of these methods. Based on this review of the literature, I propose directions for future research, and particularly the need to study the urban carbon metabolism because of the modern context of global climate change. Moreover, I recommend more research on the optimal regulation of urban metabolic systems. Highlights: •Urban metabolic processes can be analyzed by regarding cities as superorganisms. •Urban metabolism methods include accounting, assessment, modeling, and regulation. •Research methodologies have improved greatly since this field began in 1965. •Future research should focus on carbon metabolism and optimal regulation. -- The author reviews research progress in the field of urban metabolism, and based on her literature review, proposes directions for future research

  19. Systematic review of communication partner training in aphasia: methodological quality.

    Science.gov (United States)

    Cherney, Leora R; Simmons-Mackie, Nina; Raymer, Anastasia; Armstrong, Elizabeth; Holland, Audrey

    2013-10-01

    Twenty-three studies identified from a previous systematic review examining the effects of communication partner training on persons with aphasia and their communication partners were evaluated for methodological quality. Two reviewers rated the studies on defined methodological quality criteria relevant to each study design. There were 11 group studies, seven single-subject participant design studies, and five qualitative studies. Quality scores were derived for each study. The mean inter-rater reliability of scores for each study design ranged from 85-93%, with Cohen's Kappa indicating substantial agreement between raters. Methodological quality of research on communication partner training in aphasia was highly varied. Overall, group studies employed the least rigorous methodology as compared to single subject and qualitative research. Only two of 11 group studies complied with more than half of the quality criteria. No group studies reported therapist blinding and only one group study reported participant blinding. Across all types of studies, the criterion of treatment fidelity was most commonly omitted. Failure to explicitly report certain methodological quality criteria may account for low ratings. Using methodological rating scales specific to the type of study design may help improve the methodological quality of aphasia treatment studies, including those on communication partner training.

  20. PSYCHOLOGICAL PROFILE OF PROFESSIONAL ACCOUNTANT IN ETHICAL CONTEXT

    Directory of Open Access Journals (Sweden)

    Chelariu Alin

    2015-07-01

    Full Text Available The purpose of this paper is to present the psychological profile of the professional accountant in an ethical context through the speciality literature. The starting point of this paper was Carl Gustav Jung’s book, Psychological Types. In the book, Jung presented the idea of personality type. As methodology, relevant articles of speciality literature from international databases have been used. According to literature, the most used methods for realizing a psychological profile are the Myers-Briggs Type Indicator test (MBTI test and the Keirsey Temperament Sorter II (KTS test. The MBTI test focuses on way of thinking and perception while focuses on behaviour. Through this article we propose the improvement of the speciality literature regarding the multidisciplinary aspect or research in Accounting-Psychology. We also highlight the need to improve ethical behaviour in the Accounting profession. Currently the general public perceives a lack of transparency regarding the professional accountants’ activity worldwide.

  1. Development of nuclear materials accounting for international safeguards

    International Nuclear Information System (INIS)

    Markin, J.T.; Augustson, R.H.; Eccleston, G.W.; Hakkila, E.A.

    1991-01-01

    This paper reports that nuclear materials accountancy was introduced as a primary safeguards measure in international safeguards at the inception of the EURATOM safeguards directorate in 1959 and in IAEA safeguards in 1961 with the issuance of INFCIRC 26. As measurement technology evolved and safeguarded facilities increased in both number and size, measurement methodology requirements increased as reflected in INFCIRC 66 (Rev 2.) in 1968 and later in INFCIRC 153 in 1972. Early measurements relied heavily on chemical analysis, but in the 1960s the measurements evolved more and more toward nondestructive assay. Future nuclear materials accountancy systems will increase in complexity, driven by larger and more complex facilities; more stringent health, safety, and environmental considerations; and unattended automation in facility operations

  2. Methodological challenges in retailer buying behaviour research

    DEFF Research Database (Denmark)

    Hansen, Tommy Holm; Skytte, Hans

    This paper presents a review of studies on retailer buying behaviour with focus on the methodological issues. It is argued that the researcher of retailer buying behaviour is faced with particular challenges regarding the sample frame, defining th of analysis, potentially small populations and low...... response rates, buying centres and product specific behaviour. At the end, the authors propose a descriptive research design that will try to take account of the mentioned issues....

  3. Private events: from methodological behaviorism to interbehaviorism

    OpenAIRE

    Bueno, Roberto; Universidad de San Martín de Porres / Universidad Nacional Federico Villarreal

    2010-01-01

    As supposed events being accessible to a unique observer, private events posit an interesting challenge to a behavioristic psychology. Three historical variants of behaviorism dealt with the problem of private events: methodological behaviorism, radical behaviorism and interbehaviorism. The basic argument of the two last views, and that distinguishes them from the former, is that private events are comprised into the scope of an objective science of behavior. The analysis of these accounts pe...

  4. EMCAS, an evaluation methodology for safeguards and security systems

    International Nuclear Information System (INIS)

    Eggers, R.F.; Giese, E.W.; Bichl, F.J.

    1987-01-01

    EMCAS is an evaluation methodology for safeguards and security systems. It provides a score card of projected or actual system performance for several areas of system operation. In one area, the performance of material control and accounting and security systems, which jointly defend against the insider threat to divert or steal special nuclear material (SNM) using stealth and deceit, is evaluated. Time-dependent and time-independent risk equations are used for both diversion and theft risk calculations. In the case of loss detection by material accounting, a detailed timeliness model is provided to determine the combined effects of loss detection sensitivity and timeliness on the overall effectiveness of the material accounting detection procedure. Calculated risks take into account the capabilities of process area containment/surveillance, material accounting mass balance tests, and physical protection barriers and procedures. In addition, EMCAS evaluates the Material Control and Accounting (MCandA) System in the following areas: (1) system capability to detect errors in the official book inventory of SNM, using mass balance accounting methods, (2) system capability to prevent errors from entering the nuclear material data base during periods of operation between mass balance tests, (3) time to conduct inventories and resolve alarms, and (4) time lost from production to carry out material control and accounting loss detection activities

  5. SINGULAR SPECTRUM ANALYSIS: METHODOLOGY AND APPLICATION TO ECONOMICS DATA

    Institute of Scientific and Technical Information of China (English)

    Hossein HASSANI; Anatoly ZHIGLJAVSKY

    2009-01-01

    This paper describes the methodology of singular spectrum analysis (SSA) and demonstrate that it is a powerful method of time series analysis and forecasting, particulary for economic time series. The authors consider the application of SSA to the analysis and forecasting of the Iranian national accounts data as provided by the Central Bank of the Islamic Republic of lran.

  6. The Typology of Methodological Approaches to Development of Innovative Clusters

    Directory of Open Access Journals (Sweden)

    Farat Olexandra V.

    2017-06-01

    Full Text Available The aim of the article is to study the existing methodological approaches to assessing the development of enterprises for further substantiation of possibilities of their using by cluster associations. As a result of research, based on the analysis of scientific literature, the most applicable methodological approaches to assessing the development of enterprises are characterized. 8 methodical approaches to assessing the level of development of enterprises and 4 methodological approaches to assessing the level of development of clusters are singled out. Each of the approaches is characterized by the presence of certain advantages and disadvantages, but none of them allows to obtain a systematic assessment of all areas of cluster functioning, identify possible reserves for cluster competitiveness growth and characterize possible strategies for their future development. Taking into account peculiarities of the functioning and development of cluster associations of enterprises, we propose our own methodological approach for assessing the development of innovative cluster structures.

  7. Driving Strategic Risk Planning With Predictive Modelling For Managerial Accounting

    DEFF Research Database (Denmark)

    Nielsen, Steen; Pontoppidan, Iens Christian

    for managerial accounting and shows how it can be used to determine the impact of different types of risk assessment input parameters on the variability of important outcome measures. The purpose is to: (i) point out the theoretical necessity of a stochastic risk framework; (ii) present a stochastic framework......Currently, risk management in management/managerial accounting is treated as deterministic. Although it is well-known that risk estimates are necessarily uncertain or stochastic, until recently the methodology required to handle stochastic risk-based elements appear to be impractical and too...... mathematical. The ultimate purpose of this paper is to “make the risk concept procedural and analytical” and to argue that accountants should now include stochastic risk management as a standard tool. Drawing on mathematical modelling and statistics, this paper methodically develops risk analysis approach...

  8. Heuristic Methodology for Estimating the Liquid Biofuel Potential of a Region

    Directory of Open Access Journals (Sweden)

    Dorel Dusmanescu

    2016-08-01

    Full Text Available This paper presents a heuristic methodology for estimating the possible variation of the liquid biofuel potential of a region, an appraisal made for a future period of time. The determination of the liquid biofuel potential has been made up either on the account of an average (constant yield of the energetic crops that were used, or on the account of a yield that varies depending on a known trend, which can be estimated through a certain method. The proposed methodology uses the variation of the yield of energetic crops over time in order to simulate a variation of the biofuel potential for a future ten year time period. This new approach to the problem of determining the liquid biofuel potential of a certain land area can be useful for investors, as it allows making a more realistic analysis of the investment risk and of the possibilities of recovering the investment. On the other hand, the presented methodology can be useful to the governmental administration in order to elaborate strategies and policies to ensure the necessity of fuels and liquid biofuels for transportation, in a certain area. Unlike current methods, which approach the problem of determining the liquid biofuel potential in a deterministic way, by using econometric methods, the proposed methodology uses heuristic reasoning schemes in order to reduce the great number of factors that actually influence the biofuel potential and which usually have unknown values.

  9. Development of Account Receivable and Payable System for Travel Bureau Company

    Science.gov (United States)

    Karma, I. G. M.; Susanti, J.

    2018-01-01

    Sales and purchases of products on credit made by travel bureau companies require serious handling because it involves a lot of money and many parties. This research aims to build information systems to handle account payables and receivables related to the purchase and sale of tour packages on credit. The methodology is object-oriented approach, by using MS. Visual Basic. Net as a programming language and MySQL as its database package. As the results are the Account Receivable information system that is used to handle accounts receivable on agents who have purchased a tour package on credit for the guests it sends, and the Account Payable information system that is used to handle company’s account payable to suppliers who provided products or services to guests who purchase tour packages. Both of these systems handle the interrelated matter of a particular guest. Therefore, if both systems are integrated with the reservation system will be able to provide income statement on the reservation of certain guests.

  10. Cultural impact on the harmonisation of Russian Accounting Standards with the International Financial Reporting Standards: A practitioner's perspective

    OpenAIRE

    Combs, A; Samy, M; Myachina, A

    2013-01-01

    Purpose\\ud – The purpose of this paper is to explore cultural impact on the harmonisation of Russian Accounting Standards with International Financial Reporting Standards (IFRS).\\ud \\ud Design/methodology/approach\\ud – A theoretical review established that differences still exist between the two sets of accounting standards. For decades, Russia was a socialist state of planned economy. Accounting was a tool of centralised control, and accountants had a job of gathering information for statist...

  11. Alignment of Standards and Assessments as an Accountability Criterion. ERIC Digest.

    Science.gov (United States)

    La Marca, Paul M.

    This digest provides an overview of the concept of alignment and the role it plays in assessment and accountability systems. It also discusses methodological issues affecting the study of alignment and explores the relationship between alignment and test score interpretation. Alignment refers to the degree of match between test content and subject…

  12. Methodological Bases for Describing Risks of the Enterprise Business Model in Integrated Reporting

    Directory of Open Access Journals (Sweden)

    Nesterenko Oksana O.

    2017-12-01

    Full Text Available The aim of the article is to substantiate the methodological bases for describing the business and accounting risks of an enterprise business model in integrated reporting for their timely detection and assessment, and develop methods for their leveling or minimizing and possible prevention. It is proposed to consider risks in the process of forming integrated reporting from two sides: first, risks that arise in the business model of an organization and should be disclosed in its integrated report; second, accounting risks of integrated reporting, which should be taken into account by members of the cross-sectoral working group and management personnel in the process of forming and promulgating integrated reporting. To develop an adequate accounting and analytical tool for disclosure of information about the risks of the business model and integrated reporting, their leveling or minimization, in the article a terminological analysis of the essence of entrepreneurial and accounting risks is carried out. The entrepreneurial risk is defined as an objective-subjective economic category that characterizes the probability of negative or positive consequences of economic-social-ecological activity within the framework of the business model of an enterprise under uncertainty. The accounting risk is suggested to be understood as the probability of unfavorable consequences as a result of organizational, methodological errors in the integrated accounting system, which present threat to the quality, accuracy and reliability of the reporting information on economic, social and environmental activities in integrated reporting as well as threat of inappropriate decision-making by stakeholders based on the integrated report. For the timely identification of business risks and maximum leveling of the influence of accounting risks on the process of formation and publication of integrated reporting, in the study the place of entrepreneurial and accounting risks in

  13. Proposed improvement of the Accounting System of Non-Agricultural Cooperatives

    Directory of Open Access Journals (Sweden)

    Yamira Mirabal González

    2017-12-01

    Full Text Available The improvement of the accounting system of the cooperatives should contribute to the consolidation of the cooperative role as a way of economic and social development, in the sphere of agricultural production, and in other sectors of the economy, raising the levels of efficiency and economic efficiency, productive and social. The research is aimed at: Perfecting the accounting system of the non-agricultural cooperative "Café Pinar", based on a set of tools for each of the subsystems that comprise it, which contributes to the improvement of the accounting information generated as part of its management process. The results of the research focus on: the theoretical and methodological foundations of Accounting and Accounting Systems, the results of the diagnosis of the Accounting System of the non-agricultural Cooperative "Café Pinar" and the tools for each of the subsystems that make up the Accounting system of the cooperative. In the development of the research, theoretical methods such as the historical and the logical ones were applied, among these the systemic, the modeling and the axiomatic-deductive. In addition to empirical methods such as scientific observation and measurement. Based on the diagnosis made, the existing deficiencies in the Accounting System of the cooperative object of study were determined. On this basis, the proposal was made to improve its Accounting System that will contribute to the improvement of the accounting information that the cooperative generates as part of its management.

  14. The Methodological Imperatives of Feminist Ethnography

    Directory of Open Access Journals (Sweden)

    Richelle D. Schrock

    2013-12-01

    Full Text Available Feminist ethnography does not have a single, coherent definition and is caught between struggles over the definition and goals of feminism and the multiple practices known collectively as ethnography. Towards the end of the 1980s, debates emerged that problematized feminist ethnography as a productive methodology and these debates still haunt feminist ethnographers today. In this article, I provide a concise historiography of feminist ethnography that summarizes both its promises and its vulnerabilities. I address the three major challenges I argue feminist ethnographers currently face, which include responding productively to feminist critiques of representing "others," accounting for feminisms' commitment to social change while grappling with poststructuralist critiques of knowledge production, and confronting the historical and ongoing lack of recognition for significant contributions by feminist ethnographers. Despite these challenges, I argue that feminist ethnography is a productive methodology and I conclude by delineating its methodological imperatives. These imperatives include producing knowledge about women's lives in specific cultural contexts, recognizing the potential detriments and benefits of representation, exploring women's experiences of oppression along with the agency they exercise in their own lives, and feeling an ethical responsibility towards the communities in which the researchers work. I argue that this set of imperatives enables feminist ethnographers to successfully navigate the challenges they face.

  15. Tritium accounting for PHWR plants

    International Nuclear Information System (INIS)

    Nair, P.S.; Duraisamy, S.

    2012-01-01

    Tritium, the radioactive isotope of hydrogen, is produced as a byproduct of the nuclear reactions in the nuclear power plants. In a Pressurized Heavy Water Reactor (PHWR) tritium activity is produced in the Heat Transport and Moderator systems due to neutron activation of deuterium in heavy water used in these systems. Tritium activity build up occurs in some of the water systems in the PHWR plants through pick up from the plant atmosphere, inadvertent D 2 O ingress from other systems or transfer during processes. The tritium, produced by the neutron induced reactions in different systems in the reactor undergoes multiple processes such as escape through leaks, storage, transfer to external locations, decay, evaporation and diffusion and discharge though waste streams. Change of location of tritium inventory takes place during intentional transfer of heavy water, both reactor grade and downgraded, from one system to another. Tritium accounting is the application of accounting techniques to maintain knowledge of the tritium inventory present in different systems of a facility and to construct activity balances to detect any discrepancy in the physical inventories. It involves identification of all the tritium hold ups, transfers and storages as well as measurement of tritium inventories in various compartments, decay corrections, environmental release estimations and evaluation of activity generation during the accounting period. This paper describes a methodology for creating tritium inventory balance based on periodic physical inventory taking, tritium build up, decay and release estimations. Tritium accounting in the PHWR plants can prove to be an effective regulatory tool to monitor its loss as well as unaccounted release to the environment. (author)

  16. A step-by-step methodology for enterprise interoperability projects

    Science.gov (United States)

    Chalmeta, Ricardo; Pazos, Verónica

    2015-05-01

    Enterprise interoperability is one of the key factors for enhancing enterprise competitiveness. Achieving enterprise interoperability is an extremely complex process which involves different technological, human and organisational elements. In this paper we present a framework to help enterprise interoperability. The framework has been developed taking into account the three domains of interoperability: Enterprise Modelling, Architecture and Platform and Ontologies. The main novelty of the framework in comparison to existing ones is that it includes a step-by-step methodology that explains how to carry out an enterprise interoperability project taking into account different interoperability views, like business, process, human resources, technology, knowledge and semantics.

  17. Typing operations manual and disposal of fixed assets: directions of improvement of accounting

    Directory of Open Access Journals (Sweden)

    I.M. Vygivska

    2016-09-01

    Full Text Available The lack of studies on the structure of business operations for the operation and disposal of fixed assets leads to undeveloped organizational and methodological provisions of the relevant accounting operations. In particular, the lack of comprehensive understanding of these operations can not account for the loss of alternatives and economic benefits from the use of fixed assets in various areas of economic activity. To streamline the organizational and methodological approaches to accounting of fixed assets, and monitor the effectiveness of the use and preservation of the property of the owner of the enterprise, and according to the analysis of literary sources showing a considerable amount of controversy in the existing approach of the authors, to characterize the operations manual and the disposal of fixed assets, the article suggests typing operations, exploitation and disposal of fixed assets. The main types of these operations include: 1 operation – storage, use, maintenance, repair and improvement; 2 disposal - sale, free transfer, exchange, cancellation due to moral and physical deterioration, capital contribution, financial lease, the installation of shortage, the transfer in payment of debt, the loss resulting from emergencies.

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

    Energy Technology Data Exchange (ETDEWEB)

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

    2010-09-15

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

  19. Measure a carbon impact methodology in line with a 2 degree scenario

    International Nuclear Information System (INIS)

    Coeslier, Manuel; Finidori, Esther; Smia, Ladislas

    2015-11-01

    Today, high expectations surround the measurement of carbon impact. Voluntary initiatives and - little by little - legislation push institutional investors to consider the impact that financial portfolios have on the climate and energy transition. However, current methods (of carbon footprint measurement) are not adequate to determine an investment portfolio's contribution to these issues. Current approaches, which do not take a life-cycle vision of carbon foot-printing, have the particular flaw of not accounting for emissions related to companies' products and services. The impact of these products and services on the climate is, however, crucial in many sectors - whether positively in the case of renewable energy and energy efficiency solutions, or negatively in the case of fossil fuels. Following this observation, Mirova and Carbone 4 decided to create a partnership dedicated to developing a new methodology capable of providing a carbon measurement that is aligned with the issues of energy transition: Carbon Impact Analytics (CIA). The CIA methodology focuses primarily on three indicators: - A measure of emissions 'induced' by a company's activity from a life-cycle approach, taking into account direct emissions as well as emissions from product suppliers; - A measure of the emissions which are 'avoided' due to efficiency efforts or deployment of 'low-carbon' solutions; - An overall evaluation that takes into account, in addition to carbon measurement, further information on the company's evolution and the type of capital or R and D expenditures. For these evaluations, the methodology employs a bottom-up approach in which each company is examined individually according to an evaluation framework adapted to each sector. Particular scrutiny is devoted to companies with a significant climate impact: energy producers, carbon-intensive sectors (industry, construction, transport), and providers of low-carbon equipment and solutions. Evaluations are then aggregated at

  20. Study of possibility using LANL PSA-methodology for accident probability RBMK researches

    International Nuclear Information System (INIS)

    Petrin, S.V.; Yuferev, V.Y.; Zlobin, A.M.

    1995-01-01

    The reactor facility probabilistic safety analysis methodologies are considered which are used at U.S. LANL and RF NIKIET. The methodologies are compared in order to reveal their similarity and differences, determine possibilities of using the LANL technique for RBMK type reactor safety analysis. It is found that at the PSA-1 level the methodologies practically do not differ. At LANL the PHA, HAZOP hazards analysis methods are used for more complete specification of the accounted initial event list which can be also useful at performance of PSA for RBMK. Exchange of information regarding the methodology of detection of dependent faults and consideration of human factor impact on reactor safety is reasonable. It is accepted as useful to make a comparative study result analysis for test problems or PSA fragments using various computer programs employed at NIKIET and LANL

  1. EMCAS: An evaluation methodology for safeguards and security systems

    International Nuclear Information System (INIS)

    Eggers, R.F.; Giese, E.W.; Bichl, F.J.

    1987-01-01

    EMCAS is an evaluation methodology for safeguards and security systems. It provides a score card of projected or actual system performance for several areas of system operation. In one area, the performance of material control and accounting and security systems, which jointly defend against the insider threat to divert or steal special nuclear material (SNM) using stealth and deceit, is evaluated. Time-dependent and time-independent risk equations are used for both diversion and theft risk calculations. In the case of loss detection by material accounting, a detailed timeliness model is provided to determine the combined effects of loss detection sensitivity and timeliness on the overall effectiveness of the material accounting detection procedure. Calculated risks take into account the capabilities of process area containment/surveillance, material accounting mass balance tests, and physical protection barriers and procedures. In addition, EMCAS evaluates the Material Control and Accounting (MC and A) System in the following areas: (1) system capability to detect errors in the official book inventory of SNM, using mass balance accounting methods, (2) system capability to prevent errors from entering the nuclear material data base during periods of operation between mass balance tests, (3) time to conduct inventories and resolve alarms, and (4) time lost from production to carry out material control and accounting loss detection activities. 3 figs., 5 tabs

  2. Development of a methodology to evaluate material accountability in pyroprocess

    Science.gov (United States)

    Woo, Seungmin

    This study investigates the effect of the non-uniform nuclide composition in spent fuel on material accountancy in the pyroprocess. High-fidelity depletion simulations are performed using the Monte Carlo code SERPENT in order to determine nuclide composition as a function of axial and radial position within fuel rods and assemblies, and burnup. For improved accuracy, the simulations use short burnups step (25 days or less), Xe-equilibrium treatment (to avoid oscillations over burnup steps), axial moderator temperature distribution, and 30 axial meshes. Analytical solutions of the simplified depletion equations are built to understand the axial non-uniformity of nuclide composition in spent fuel. The cosine shape of axial neutron flux distribution dominates the axial non-uniformity of the nuclide composition. Combined cross sections and time also generate axial non-uniformity, as the exponential term in the analytical solution consists of the neutron flux, cross section and time. The axial concentration distribution for a nuclide having the small cross section gets steeper than that for another nuclide having the great cross section because the axial flux is weighted by the cross section in the exponential term in the analytical solution. Similarly, the non-uniformity becomes flatter as increasing burnup, because the time term in the exponential increases. Based on the developed numerical recipes and decoupling of the results between the axial distributions and the predetermined representative radial distributions by matching the axial height, the axial and radial composition distributions for representative spent nuclear fuel assemblies, the Type-0, -1, and -2 assemblies after 1, 2, and 3 depletion cycles, is obtained. These data are appropriately modified to depict processing for materials in the head-end process of pyroprocess that is chopping, voloxidation and granulation. The expectation and standard deviation of the Pu-to-244Cm-ratio by the single granule

  3. Antecedents of Teachers Fostering Effort within Two Different Management Regimes: An Assessment-Based Accountability Regime and Regime without External Pressure on Results

    Science.gov (United States)

    Christophersen, Knut-Andreas; Elstad, Eyvind; Turmo, Are

    2012-01-01

    This article focuses on the comparison of organizational antecedents of teachers' fostering of students' effort in two quite different accountability regimes: one management regime with an external-accountability system and one with no external accountability devices. The methodology involves cross-sectional surveys from two different management…

  4. Perception of Business People on the Evolution of the Accountant Profile

    Directory of Open Access Journals (Sweden)

    Gisele Cristina Plachi Virtuoso

    2018-04-01

    Full Text Available The objective of this work was to analyse the perception of business people on the evolution of the Accountant profile, considering the significant increase of it´s importance with the advent of international accounting standards. Therefore the following question was elaborated: what the perception of business people on the evolution of the Accountant profile? As for the methodological procedures, this study is classified as quantitative according to the approach, descriptive regarding the objectives and as a survey of the procedures. The data collection was done through the questionary containing eighteen closed questions and validated by three teachers in the area. A universe of 62 entrepreneurs, clients of an accounting office in the city of São José, state of Santa Catarina, was searched by e-mail, created through the tool google forms, and a sample of 53 (fifty three respondents, representing 85% of the population surveyed. The main results pointed that the business people perceive this evolution in the accounting professional profile, consider he essential for the business and would keep the accounting writing if they were not obliged. However, international accounting standards were not considered influential in the evolution of the Accountant profile and there are limitations on the use of their competences by business people.

  5. The evaluation of new methodological approaches to lease reporting on the side of lessor

    Directory of Open Access Journals (Sweden)

    Hana Bohušová

    2013-01-01

    Full Text Available Since 2002 the International Accounting Standards Board (IASB and the Financial Accounting Standards Board (FASB has begun significantly cooperate in the development of standards based on the same principles. The cooperation is realised through a series of short term or long term projects. Revenue recognition and lease reporting projects represent priority areas of convergence. The development of methodological approaches for lease reporting on the side of lessee and lessor that would eliminate the main weaknesses of the current system of reporting based on the classification of lease contracts in connection with the lease term and the transfer of risks and benefits associated with the lease to the lessee should be the result of the convergence activity in the area of lease reporting. The evaluation of the impact of the newly proposed methodological approaches to lease reporting in the field of operating leases into the financial statements of lessor that will be affected by this change of methodology (financial position, comprehensive income statement is the main aim of the paper. The impact into selected indicators of financial analysis with a focus on indicators, in whose construction are used items of statements that are significantly affected by the change of the methodological approach is evaluated as well.

  6. MANAGERIAL AND COST ACCOUNTING PRACTICES - A ROMANIAN OVERVIEW

    Directory of Open Access Journals (Sweden)

    CARDOS ILDIKO REKA

    2011-12-01

    Full Text Available Research theme Globalization and technological changes generates complexity both in the business environment and the accounting systems. Under these conditions managerial accounting needs to learn new practices in order to become an active consultant of management. Objectives: The main objective of this paper is to present how managerial accounting changed over the years in Romania. We intend to present how the managerial accounting system is implemented within Romanian organizations, to report the level of adoption of traditional practices, tools and techniques, to identify to what extent contemporary managerial accounting practices are implemented and used, and finally to identify whether managerial accounting information is useful for business decisions. Prior works: Over the years researchers from all over the world were interested in managerial accounting changes and innovations, in managerial accounting practices, tools and techniques adopted by organizations. On international level the study made by Pavlatos and Paggios (2009 and on national level the study made by Jinga et al (2010 represents the starting point of our study. Both research team conducted a study on managerial accounting practices and the utility of managerial accounting information and found out that managerial accounting information is useful for managers in the decision making process but traditional practices, tools and techniques are used to 'produce' this type of information. Design/methodology : An empirical study was conducted in 2010 within Romanian accounting professionals. A questionnaire was sent to a number of 1871 professionals members of The Body of Expert and Licensed Accountants of Romania regarding managerial accounting practices, tools and techniques adopted and implemented. Data obtained was processed and analyzed with the help of descriptive statistics. Results/findings - Romanian professionals consider that managerial accounting information is useful

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

    Directory of Open Access Journals (Sweden)

    Hussein Mohammed Alrabba

    2017-03-01

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

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

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    Maryna Dubinina

    2018-01-01

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

  9. Contextualization and diversification. Current challenges Technologist training in accounting

    Directory of Open Access Journals (Sweden)

    Fidel Andy Lucín-Preciado

    2017-07-01

    Full Text Available This paper addresses a topic of keen interest to those teachers who are responsible for training professionals in the accounting area whenever the current society is characterized by rapid changes acting on the system, affecting different ways to institutions and individuals. From this idea the objective is aimed to reflect on the current challenges of training professionals in accounting. The result is directed to perform some educational proposals that allow conceive the differences that occur in students and the current reality of the new productive matrix in Ecuador to structure the best training strategies in terms of achieving the skills required in professional alluded. The methodology is based primarily on observation, document review and interviews with experts.

  10. Researching experiences of cancer: the importance of methodology.

    Science.gov (United States)

    Entwistle, V; Tritter, J Q; Calnan, M

    2002-09-01

    This paper draws on contributions to and discussions at a recent MRC HSRC-sponsored workshop 'Researching users' experiences of health care: the case of cancer'. We focus on the methodological and ethical challenges that currently face researchers who use self-report methods to investigate experiences of cancer and cancer care. These challenges relate to: the theoretical and conceptual underpinnings of research; participation rates and participant profiles; data collection methods (the retrospective nature of accounts, description and measurement, and data collection as intervention); social desirability considerations; relationship considerations; the experiences of contributing to research; and the synthesis and presentation of findings. We suggest that methodological research to tackle these challenges should be integrated into substantive research projects to promote the development of a strong knowledge base about experiences of cancer and cancer care.

  11. Ecological and methodological drivers of species’ distribution and phenology responses to climate change

    KAUST Repository

    Brown, Christopher J.; O'Connor, Mary I.; Poloczanska, Elvira S.; Schoeman, David S.; Buckley, Lauren B.; Burrows, Michael T.; Duarte, Carlos M.; Halpern, Benjamin S.; Pandolfi, John M.; Parmesan, Camille; Richardson, Anthony J.

    2015-01-01

    the 7.8% of the variation explained by ecological traits. For phenology change, methodological approaches accounted for 4% of the variation in measurements, whereas 8% of the variation was explained by ecological traits. Our ability to predict responses

  12. A Design Methodology for Medical Processes

    Science.gov (United States)

    Bonacina, Stefano; Pozzi, Giuseppe; Pinciroli, Francesco; Marceglia, Sara

    2016-01-01

    Summary Background Healthcare processes, especially those belonging to the clinical domain, are acknowledged as complex and characterized by the dynamic nature of the diagnosis, the variability of the decisions made by experts driven by their experiences, the local constraints, the patient’s needs, the uncertainty of the patient’s response, and the indeterminacy of patient’s compliance to treatment. Also, the multiple actors involved in patient’s care need clear and transparent communication to ensure care coordination. Objectives In this paper, we propose a methodology to model healthcare processes in order to break out complexity and provide transparency. Methods The model is grounded on a set of requirements that make the healthcare domain unique with respect to other knowledge domains. The modeling methodology is based on three main phases: the study of the environmental context, the conceptual modeling, and the logical modeling. Results The proposed methodology was validated by applying it to the case study of the rehabilitation process of stroke patients in the specific setting of a specialized rehabilitation center. The resulting model was used to define the specifications of a software artifact for the digital administration and collection of assessment tests that was also implemented. Conclusions Despite being only an example, our case study showed the ability of process modeling to answer the actual needs in healthcare practices. Independently from the medical domain in which the modeling effort is done, the proposed methodology is useful to create high-quality models, and to detect and take into account relevant and tricky situations that can occur during process execution. PMID:27081415

  13. A Design Methodology for Medical Processes.

    Science.gov (United States)

    Ferrante, Simona; Bonacina, Stefano; Pozzi, Giuseppe; Pinciroli, Francesco; Marceglia, Sara

    2016-01-01

    Healthcare processes, especially those belonging to the clinical domain, are acknowledged as complex and characterized by the dynamic nature of the diagnosis, the variability of the decisions made by experts driven by their experiences, the local constraints, the patient's needs, the uncertainty of the patient's response, and the indeterminacy of patient's compliance to treatment. Also, the multiple actors involved in patient's care need clear and transparent communication to ensure care coordination. In this paper, we propose a methodology to model healthcare processes in order to break out complexity and provide transparency. The model is grounded on a set of requirements that make the healthcare domain unique with respect to other knowledge domains. The modeling methodology is based on three main phases: the study of the environmental context, the conceptual modeling, and the logical modeling. The proposed methodology was validated by applying it to the case study of the rehabilitation process of stroke patients in the specific setting of a specialized rehabilitation center. The resulting model was used to define the specifications of a software artifact for the digital administration and collection of assessment tests that was also implemented. Despite being only an example, our case study showed the ability of process modeling to answer the actual needs in healthcare practices. Independently from the medical domain in which the modeling effort is done, the proposed methodology is useful to create high-quality models, and to detect and take into account relevant and tricky situations that can occur during process execution.

  14. The Normative Legal Regulation of Accounting Activities of Non-Bank Financial Institutions in Ensuring the Strategic Development of the Financial System of Ukraine

    Directory of Open Access Journals (Sweden)

    Prokopenko Zhanna V.

    2017-03-01

    Full Text Available The aim of the article is to study the normative legal regulation of accounting activities of non-bank financial institutions to ensure the strategic development of the financial system of Ukraine. There actualized the issue of examining the system of normative legal regulation in terms of: first, regulation of the market for non-bank financial services and their activities as an object of accounting; second, regulation of accounting and reporting as the basis of the impact on its organization, methodology; third, formation of requirements to the management of the institution concerning the qualification requirements to the chief accountant as a subject of organization and carrying out the accounting activities. In the course of the research, there developed a model for influencing the transformation of the organization and methodology of accounting, which will be implemented by establishing new requirements to its methods and objects as a result of changes in the normative legal acts and their impact on the systems of economic analysis and audit as components of corporate management of non-bank financial institutions. The proposed model determines the impact of the provisions of the integrated program for the development of the financial sector of Ukraine until 2020 in accounting in terms of methodology, specificity and composition of its objects. As a result of studying the set of documents that define the strategic provisions for the development of the market for non-bank financial services, there identified directions for the formation of new and transformation of the existing provisions of the normative legal regulation of the accounting system through its elements (methods, objects, subjects, study of its functions and justification of the significance in risk management. We believe that these provisions should be implemented by means of the development of organizational and methodological regulations for the accounting of non

  15. Developing knowledge management systems with an active expert methodology

    International Nuclear Information System (INIS)

    Sandahl, K.

    1992-01-01

    Knowledge management, understood as the ability to store, distribute and utilize human knowledge in an organization, is the subject of this dissertation. In particular we have studied the design of methods and supporting software for this process. Detailed and systematic description of the design and development processes of three case-study implementations of knowledge management software are provided. The outcome of the projects is explained in terms of an active expert development methodology, which is centered around support for a domain expert to take substantial responsibility for the design and maintenance of a knowledge management system in a given area of application. Based on the experiences from the case studies and the resulting methodology, an environment for automatically supporting knowledge management was designed in the KNOWLEDGE-LINKER research project. The vital part of this architecture is a knowledge acquisition tool, used directly by the experts in creating and maintaining a knowledge base. An elaborated version of the active expert development methodology was then formulated as the result of applying the KNOWLEDGE-LINKER approach in a fourth case study. This version of the methodology is also accounted for and evaluated together within the supporting KNOWLEDGE-LINKER architecture. (au)

  16. COMPARATIVE STUDY OF THE PROFESSIONAL RULES USED BY ACCOUNTANTS

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    ŢOGOE GRETI DANIELA

    2014-08-01

    Full Text Available This paper aims to conduct a comparative study on national, European and international accounting rules in the field of accounting profession’s organization and exertion. The first step of this scientific approach is positioning the general area of research chosen within the scientific theory in accounting regulations. Our scientific approach seeks to explain through a thorough and detailed approach the different aspects (conceptual and practical of accounting regulations while seeking solutions regarding the evolution of their regulatory frame and practices in the field. Throughout the paper are to be found various concepts, regulations and practices in the field, in an interpretative manner, the point of view adopted by us being neutral, but also critical, since we get involved in the research from a private and personal perspective. In terms of methodology and research perspective, the whole scientific approach has combined the qualitative research with the quantitative one and the theoretical (descriptive-conceptual perspective with the practical one by analyzing the most important contributions of various Romanian and foreign authors to scientific knowledge in the field, respecting the coordinates based on which the accounting rules are addressed internationally and nationally. Throughout the paper we used a wide range of research methods among which we highlight: document analysis, comparative method and typological method, non-participatory and participatory observation. Transversal researches aim the comparative analysis of different viewpoints, the theoretical and technical aspects regarding accounting regulations, while longitudinal researches take into account while analyzing the evolution of scientific knowledge in the field of global, European and national relevant accounting regulations.

  17. What is adaptive about adaptive decision making? A parallel constraint satisfaction account.

    Science.gov (United States)

    Glöckner, Andreas; Hilbig, Benjamin E; Jekel, Marc

    2014-12-01

    There is broad consensus that human cognition is adaptive. However, the vital question of how exactly this adaptivity is achieved has remained largely open. Herein, we contrast two frameworks which account for adaptive decision making, namely broad and general single-mechanism accounts vs. multi-strategy accounts. We propose and fully specify a single-mechanism model for decision making based on parallel constraint satisfaction processes (PCS-DM) and contrast it theoretically and empirically against a multi-strategy account. To achieve sufficiently sensitive tests, we rely on a multiple-measure methodology including choice, reaction time, and confidence data as well as eye-tracking. Results show that manipulating the environmental structure produces clear adaptive shifts in choice patterns - as both frameworks would predict. However, results on the process level (reaction time, confidence), in information acquisition (eye-tracking), and from cross-predicting choice consistently corroborate single-mechanisms accounts in general, and the proposed parallel constraint satisfaction model for decision making in particular. Copyright © 2014 Elsevier B.V. All rights reserved.

  18. Methodology for the selection of alternatives to the waterfall division of hydro graphical basin, considering environmental impacts

    International Nuclear Information System (INIS)

    Cunha, S.H.F. da; Pires, S.H.; Rovere, E.L. La; Pereira, M.V.F.

    1993-01-01

    This paper presents the many stages of a new methodology propose to selection of alternatives of waterfall division of hydro graphical basin considering environmental impacts. The methodology uses the techniques of hierarchical analysis in evaluation of environmental impacts, simulation the individualized power plants in energy evaluation and multi-objective analysis in selection of better alternative of division of basin waterfall. The methodology still foresee moments and mechanisms to take into account the opinion of different social sectors. (C.M.)

  19. Covariance methodology applied to uncertainties in I-126 disintegration rate measurements

    International Nuclear Information System (INIS)

    Fonseca, K.A.; Koskinas, M.F.; Dias, M.S.

    1996-01-01

    The covariance methodology applied to uncertainties in 126 I disintegration rate measurements is described. Two different coincidence systems were used due to the complex decay scheme of this radionuclide. The parameters involved in the determination of the disintegration rate in each experimental system present correlated components. In this case, the conventional statistical methods to determine the uncertainties (law of propagation) result in wrong values for the final uncertainty. Therefore, use of the methodology of the covariance matrix is necessary. The data from both systems were combined taking into account all possible correlations between the partial uncertainties. (orig.)

  20. A hierarchical modeling methodology for the definition and selection of requirements

    Science.gov (United States)

    Dufresne, Stephane

    This dissertation describes the development of a requirements analysis methodology that takes into account the concept of operations and the hierarchical decomposition of aerospace systems. At the core of the methodology, the Analytic Network Process (ANP) is used to ensure the traceability between the qualitative and quantitative information present in the hierarchical model. The proposed methodology is implemented to the requirements definition of a hurricane tracker Unmanned Aerial Vehicle. Three research objectives are identified in this work; (1) improve the requirements mapping process by matching the stakeholder expectations with the concept of operations, systems and available resources; (2) reduce the epistemic uncertainty surrounding the requirements and requirements mapping; and (3) improve the requirements down-selection process by taking into account the level of importance of the criteria and the available resources. Several challenges are associated with the identification and definition of requirements. The complexity of the system implies that a large number of requirements are needed to define the systems. These requirements are defined early in the conceptual design, where the level of knowledge is relatively low and the level of uncertainty is large. The proposed methodology intends to increase the level of knowledge and reduce the level of uncertainty by guiding the design team through a structured process. To address these challenges, a new methodology is created to flow-down the requirements from the stakeholder expectations to the systems alternatives. A taxonomy of requirements is created to classify the information gathered during the problem definition. Subsequently, the operational and systems functions and measures of effectiveness are integrated to a hierarchical model to allow the traceability of the information. Monte Carlo methods are used to evaluate the variations of the hierarchical model elements and consequently reduce the

  1. Accounting and tax implications of the creation and use of technical provisions of commercial insurance companies

    Directory of Open Access Journals (Sweden)

    Jana Gláserová

    2013-01-01

    Full Text Available Entities such as commercial insurance companies are obliged to create technical provisions in order to fulfill their activities. Technical provisions are used to cover liabilities of commercial insurance companies arising from insurance and reinsurance activities. The principal aim of this paper is to determine the impact of the creation and use of technical provisions for some important items of the financial statements, which are liabilities, a balance sheet, profit and an income tax base. A prerequisite to fulfill the objective of the paper is to analyze the accounting legislation for technical provisions in an insurance company. The intention of the presented paper can be divided according to its conception into two parts. The first part of the paper is devoted to methodological aspects in relation to the general definition of the accounting principles and their importance in the accounting of commercial insurance companies. The second part deals with the methodological procedure of the accounting of the creation and use of technical provisions and the specifics of how they are reported in the financial statements of commercial insurers. Conclusions of the paper show contemporary issues in the analyzed area in the context of the financial crisis.

  2. Topic D. Retrievability: a spectrum of views radioactive waste disposal: taking societal views into account

    International Nuclear Information System (INIS)

    Rip, A.; Smit, W.A.; Van der Meulen, B.J.R.

    1994-01-01

    This work deals with the radioactive waste disposal. It takes into account the societal views. The main results as well as the methodological approach of argumentation patterns and argumentation scenarios are presented. (O.L.). 7 refs

  3. ACCOUNTING HARMONIZATION AND HISTORICAL COST ACCOUNTING

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    Valentin Gabriel CRISTEA

    2017-05-01

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

  4. The need for scientific research aimed at improving of the quality of accounting information

    Directory of Open Access Journals (Sweden)

    T.F. Plahtiy

    2015-09-01

    Full Text Available It has been proved that the use of qualitative approach is one of the ways to further development of the accounting. The features of the concept of «quality of accounting information» in the Ukrainian legislation have been analyzed in the article. The author grounds the necessity of development of the normative document where the further ways of accounting on the basis of qualitative approach should be formulated. The article singles out two main groups of scientists who raised the issue of the need to improve the quality of accounting information. Points of view of each group of scientists have been grounded. The relationship between the quality of accounting information and the efficiency of management decisions have been analyzed. The article proves that the generation of quality information by accounting system creates the necessary preconditions for effective management decisions. General scientific and methodological reasons for research aimed at improving the quality of accounting information have been showen.

  5. Forensic accounting in the fraud auditing case

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    Nataša Simeunović

    2016-11-01

    Full Text Available This paper presents a real case of digital forensic analysis in organizational fraud auditing process investigated using two different forensic tools, namely Tableau TD3 Touch Screen Forensic Imager and Access Data FTK Imager. Fraud auditing is more of a mindset than a methodology and has different approaches from financial auditing. Fraud auditors are mostly focused on exceptions, accounting irregularities, and patterns of their conduct. Financial auditors place special emphasis on the audit trail and material misstatements. A fraud case investigation of non-cash misappropriations committed by an employee, the warehouseman, will be presented herein in order to highlight the usefulness of fraud auditing, which can reveal many forms of financial crime and can be used in both private and public sector companies. Due to the computerized accounting environment, fraud investigation requires a combination of auditing, computer crime and digital forensic investigation skills, which can be achieved through joint efforts and cooperation of both digital investigator and fraud auditor as proposed herein.

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

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    Olesia Lemishovska

    2017-12-01

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

  7. Methodology of life cycle cost with risk expenditure for offshore process at conceptual design stage

    International Nuclear Information System (INIS)

    Nam, Kiil; Chang, Daejun; Chang, Kwangpil; Rhee, Taejin; Lee, In-Beum

    2011-01-01

    This study proposed a new LCC (life cycle cost) methodology with the risk expenditure taken into account for comparative evaluation of offshore process options at their conceptual design stage. The risk expenditure consisted of the failure risk expenditure and the accident risk expenditure. The former accounted for the production loss and the maintenance expense due to equipment failures while the latter reflected the asset damage and the fatality worth caused by disastrous accidents such as fire and explosion. It was demonstrated that the new LCC methodology was capable of playing the role of a process selection basis in choosing the best of the liquefaction process options including the power generation systems for a floating LNG (Liquefied natural gas) production facility. Without the risk expenditure, a simple economic comparison apparently favored the mixed refrigerant cycle which had the better efficiency. The new methodology with the risk expenditure, however, indicated that the nitrogen expansion cycle driven by steam turbines should be the optimum choice, mainly due to its better availability and safety. -- Highlights: → The study presented the methodology of the LCC with the risk expenditure for the conceptual design of offshore processes. → The proposed methodology demonstrated the applicability of the liquefaction unit with the power generation system of LNG FPSO. → Without the risk expenditure, a simple economic comparison apparently favored the mixed refrigerant cycle which had the better efficiency. → The new methodology indicated that the nitrogen expansion cycle driven by steam turbines is the optimum choice due to its better availability and safety.

  8. Accountancy, teaching methods, sex, and American College Test scores.

    Science.gov (United States)

    Heritage, J; Harper, B S; Harper, J P

    1990-10-01

    This study examines the significance of sex, methodology, academic preparation, and age as related to development of judgmental and problem-solving skills. Sex, American College Test (ACT) Mathematics scores, Composite ACT scores, grades in course work, grade point average (GPA), and age were used in studying the effects of teaching method on 96 students' ability to analyze data in financial statements. Results reflect positively on accounting students compared to the general college population and the women students in particular.

  9. Environmental Accounts of the Netherlands 2010

    International Nuclear Information System (INIS)

    2011-11-01

    The Environmental Accounts of the Netherlands by Statistics Netherlands (CBS) present a broad quantitative overview of important economic-environmental developments. The environmental accounts provide a systematic description of the relationship between the environment and the economy and can be used for in depth analyses of various types. Key indicators that can be derived from the environmental accounts provide an insight into the interrelation between the environment and the economy, and into the issues of sustainability and green growth. The international interest in environmental accounting has been growing in recent years. In 2012 this will culminate in the adaptation of the System of integrated Environmental and Economic Accounting (SEEA) as an international statistical standard. The first part of the Environmental accounts of the Netherlands 2010 provides an overview of the most recent developments in the relationship between the environment and the economy. Part two presents three articles that provide more in-depth analyses of specific topics. In the first article the direct and indirect economic impact of activities related to the North Sea are quantified in terms of employment, production and value added. One of the important outcomes of this study was that almost 250 thousand Dutch employees are dependent on the North Sea economy. The information from this study will be used in the evaluation of the European Union's Marine Strategy Framework Directive. The second article examines the methodology to validate renewable energy resources and provides a comprehensive overview into the economy behind wind energy production. It shows that wind energy production is not yet profitable without government support schemes. The third article presents the first results of a study on environmental subsidies. The results indicate that environmentally motivated subsidies are used extensively by only few industries, such as agriculture, electricity companies, and the

  10. A Multilevel Study of Students' Motivations of Studying Accounting: Implications for Employers

    Science.gov (United States)

    Law, Philip; Yuen, Desmond

    2012-01-01

    Purpose: The purpose of this study is to examine the influence of factors affecting students' choice of accounting as a study major in Hong Kong. Design/methodology/approach: Multinomial logistic regression and Hierarchical Generalized Linear Modeling (HGLM) are used to analyze the survey data for the level one and level two data, which is the…

  11. Least-cost Paths - Some Methodological Issues

    Directory of Open Access Journals (Sweden)

    Irmela Herzog

    2014-06-01

    Full Text Available This article deals with methodological issues connected with least-cost path (LCP calculations in archaeology. The number of LCP studies in archaeology has increased rapidly during the last couple of years, but not all of the approaches applied are based on an appropriate model and implementation. Many archaeologists rely on standard GIS software with default settings for calculating LCPs and are not aware of possible alternatives and the pitfalls that are described in this article. After briefly introducing the aims and applications of LCP methods in archaeology, LCP algorithms are discussed. The outcome of the LCP calculations depends not only on the algorithm but also on the cost model, which often includes several cost components. The discussion of the cost components has a focus on slope, because nearly all archaeological LCP studies take this cost component into account and because several methodological issues are connected with slope-based cost models. Other possible cost components are: the load of the walker, vegetation cover, wetlands or other soil properties, travelling and transport on water, water as barrier and as attractor, aspect, altitude, and social or cultural cost components. Eventually, advantages and disadvantages of different ways of combining cost components are presented. Based on the methodological issues I conclude that both validation checks and variations of the model are necessary to analyse the reliability of archaeological LCP results.

  12. Changing control and accounting regimes in an african gold mine: emergence of new despotic control

    OpenAIRE

    Tsamenyi, Mathew; Hopper, Trevor; Uddin, Shahzad

    2017-01-01

    Purpose – To examine whether the framework of management accounting transformations in Hopper et al. (2009) applies to accounting changes in the Ashanti Gold Corporation (AGC) in Ghana over 120 years from pre-colonialism to recent times.\\ud \\ud Design/methodology/approach – Mixed data sources are used, namely interviews, observations of practices, historical documentation, company reports, and research papers and theses. The results are categorized within the periods and contextual factors in...

  13. Status of Activities to Implement a Sustainable System of MC&A Equipment and Methodological Support at Rosatom Facilities

    Energy Technology Data Exchange (ETDEWEB)

    J.D. Sanders

    2010-07-01

    Under the U.S.-Russian Material Protection, Control and Accounting (MPC&A) Program, the Material Control and Accounting Measurements (MCAM) Project has supported a joint U.S.-Russian effort to coordinate improvements of the Russian MC&A measurement system. These efforts have resulted in the development of a MC&A Equipment and Methodological Support (MEMS) Strategic Plan (SP), developed by the Russian MEM Working Group. The MEMS SP covers implementation of MC&A measurement equipment, as well as the development, attestation and implementation of measurement methodologies and reference materials at the facility and industry levels. This paper provides an overview of the activities conducted under the MEMS SP, as well as a status on current efforts to develop reference materials, implement destructive and nondestructive assay measurement methodologies, and implement sample exchange, scrap and holdup measurement programs across Russian nuclear facilities.

  14. Methodology for combining dynamic responses

    International Nuclear Information System (INIS)

    Cudlin, R.; Hosford, S.; Mattu, R.; Wichman, K.

    1978-09-01

    The NRC has historically required that the structural/mechanical responses due to various accident loads and loads caused by natural phenomena, (such as earthquakes) be combined when analyzing structures, systems, and components important to safety. Several approaches to account for the potential interaction of loads resulting from accidents and natural phenomena have been used. One approach, the so-called absolute or linear summation (ABS) method, linearly adds the peak structural responses due to the individual dynamic loads. In general, the ABS method has also reflected the staff's conservative preference for the combination of dynamic load responses. A second approach, referred to as SRSS, yields a combined response equal to the square root of the sum of the squares of the peak responses due to the individual dynamic loads. The lack of a physical relationship between some of the loads has raised questions as to the proper methodology to be used in the design of nuclear power plants. An NRR Working Group was constituted to examine load combination methodologies and to develop a recommendation concerning criteria or conditions for their application. Evaluations of and recommendations on the use of the ABS and SRSS methods are provided in the report

  15. Valuation of micro and small enterprises using the methodology multicriteria and method of discounted cash flow

    Directory of Open Access Journals (Sweden)

    Marcus Vinicius Andrade de Lima

    2010-01-01

    Full Text Available This paper presents a contribution to the method of discounted cash flow methodology using multicriteria decision aid. This methodology incorporates qualitative variables and subjective to the traditional method of discounted cash flows used in valuation companies. To illustrate the proposed method was a descriptive study of exploratory nature applied to a multicase. The intervention was in Micro and Small Enterprises (MSE from the chemical, pharmaceutical and tourism. As a result, the appraiser set the price of the business taking into account the result of mixing between the two methodologies.

  16. ISSUES ON USING PRICE INDICES FOR ESTIMATING GDP AND ITS COMPONENTS AT CONSTANT PRICES ACCORDING TO SNA METHODOLOGY

    Directory of Open Access Journals (Sweden)

    K. Prykhodko

    2014-06-01

    Full Text Available The article examines requirements and methodological approaches to the calculation of price indices (deflators in the national accounts. It gives estimation for the level and dynamics of price indicators. It proposes on improving the calculation of price indices (deflators in the national accounts of Ukraine.

  17. System study methodology. Development and potential utilization for fusion

    International Nuclear Information System (INIS)

    Djerassi, H.; Rouillard, J.; Leger, D.; Zappellini, G.; Gambi, G.

    1988-01-01

    The objective of this new methodology is to combine systemics with heuristics for engineering applications. The system method considers as a whole a set of dynamically interacting elements, organized for tasks. Heuristics tries to explicit the rules to apply in scientific research. This methodology is a powerful tool to evaluate the options to be made, compared with conventional analytical methods as a higher number of parameters can be taken into account, with higher quality standard while comparing the possible options. The system method takes into account interacting data or random relationships, by means of simulation modelling. Thus, a dynamical approach can be deduced and a sensitivity analysis can be performed for a very high number of options and basic data. Experimental values collection, analysis of the problem, search of solutions, sizing of the installation from defined functions, cost evaluation (planning and operating) and ranking of the options as regard all the constraints are the main points considered for the system's application. This method can be limited to a specific objective such as a fusion reactor safety analysis. The possibility of taking into account all the options, possible accidents, quality assurance, exhaustivity of the safety analysis, identification of the residual risk and modelisation of the results are the main advantages of this approach. The sophisticated architecture of a fusion reactor includes a large number of interacting systems. The new character of the fusion domain and the wide spectrum of the possible options strongly increase the advantages of a system study as a complete safety analysis can be defined before starting with the design

  18. Safety analysis methodology with assessment of the impact of the prediction errors of relevant parameters

    International Nuclear Information System (INIS)

    Galia, A.V.

    2011-01-01

    The best estimate plus uncertainty approach (BEAU) requires the use of extensive resources and therefore it is usually applied for cases in which the available safety margin obtained with a conservative methodology can be questioned. Outside the BEAU methodology, there is not a clear approach on how to deal with the issue of considering the uncertainties resulting from prediction errors in the safety analyses performed for licensing submissions. However, the regulatory document RD-310 mentions that the analysis method shall account for uncertainties in the analysis data and models. A possible approach is presented, that is simple and reasonable, representing just the author's views, to take into account the impact of prediction errors and other uncertainties when performing safety analysis in line with regulatory requirements. The approach proposes taking into account the prediction error of relevant parameters. Relevant parameters would be those plant parameters that are surveyed and are used to initiate the action of a mitigating system or those that are representative of the most challenging phenomena for the integrity of a fission barrier. Examples of the application of the methodology are presented involving a comparison between the results with the new approach and a best estimate calculation during the blowdown phase for two small breaks in a generic CANDU 6 station. The calculations are performed with the CATHENA computer code. (author)

  19. Damage assessment methodology for vehicles exposed to flooding in urban areas

    Directory of Open Access Journals (Sweden)

    E. Martínez Gomariz

    2017-10-01

    Full Text Available Urban floods may provoke important damages to vehicles, usually not taken into account within most studies related to urban flood risks damage assessments. Herein a methodology to estimate damages to vehicles exposed to urban floods is presented. After a state-of-the-art review, the most recent damage curves for vehicles developed by the U.S. Army Corps of Engineers (USACE, 2009 are presented as the best adaptive and the most comprehensively performed so far. The proposed methodology is applied to the Spanish municipality of Badalona, framed in the H2020 European Project BINGO. In order to conduct this methodology some aspects such as the vehicular distribution are analyzed within the study area. Finally, Expected Annual Damage (EAD for flooded vehicles is calculated based on inundations related to design storms of different return periods (1, 10, 100 and 500 years.

  20. A methodology for extracting the electrical properties of human skin

    International Nuclear Information System (INIS)

    Birgersson, Ulrik; Nicander, Ingrid; Ollmar, Stig; Birgersson, Erik

    2013-01-01

    A methodology to determine dielectrical properties of human skin is presented and analyzed. In short, it is based on a mathematical model that considers the local transport of charge in the various layers of the skin, which is coupled with impedance measurements of both stripped and intact skin, an automated code generator, and an optimization algorithm. New resistivity and permittivity values for the stratum corneum soaked with physiological saline solution for 1 min and the viable skin beneath are obtained and expressed as easily accessible functions. The methodology can be extended to account for different electrode designs as well as more physical phenomena that are relevant to electrical impedance measurements of skin and their interpretation. (paper)

  1. Sulfonylurea herbicides – methodological challenges in setting aquatic limit values

    DEFF Research Database (Denmark)

    Rosenkrantz, Rikke Tjørnhøj; Baun, Anders; Kusk, Kresten Ole

    according to the EU Water Framework Directive, the resulting Water Quality Standards (WQSs) are below the analytical quantification limit, making it difficult to verify compliance with the limit values. However, several methodological concerns may be raised in relation to the very low effect concentrations...... and rimsulfuron. The following parameters were varied during testing: pH, exposure duration, temperature and light/dark cycle. Preliminary results show that a decrease in pH causes an increase in toxicity for all compounds. Exposure to a high concentration for 24 hours caused a reduction in growth rate, from...... for setting limit values for SUs or if more detailed information should be gained by taking methodological considerations into account....

  2. Hybrid methodological approach to context-dependent speech recognition

    Directory of Open Access Journals (Sweden)

    Dragiša Mišković

    2017-01-01

    Full Text Available Although the importance of contextual information in speech recognition has been acknowledged for a long time now, it has remained clearly underutilized even in state-of-the-art speech recognition systems. This article introduces a novel, methodologically hybrid approach to the research question of context-dependent speech recognition in human–machine interaction. To the extent that it is hybrid, the approach integrates aspects of both statistical and representational paradigms. We extend the standard statistical pattern-matching approach with a cognitively inspired and analytically tractable model with explanatory power. This methodological extension allows for accounting for contextual information which is otherwise unavailable in speech recognition systems, and using it to improve post-processing of recognition hypotheses. The article introduces an algorithm for evaluation of recognition hypotheses, illustrates it for concrete interaction domains, and discusses its implementation within two prototype conversational agents.

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

    International Nuclear Information System (INIS)

    Montagne, Claire; Niedzwiedz, Alexandra

    2010-01-01

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

  4. Assessing the Climate Impacts of Cookstove Projects: Issues in Emissions Accounting

    Directory of Open Access Journals (Sweden)

    Carrie M. Lee

    2014-03-01

    Full Text Available An estimated 2.6 billion people rely on traditional biomass for home cooking and heating, so improving the efficiency of household cookstoves could provide significant environmental, social and economic benefits. Some researchers have estimated that potential greenhouse gas emission reductions could exceed 1 billion tons of carbon dioxide equivalent (CO2e per year. Carbon finance offers a policy mechanism for realizing some of this potential and could also bring improved monitoring to cookstove projects. However, there are formidable methodological challenges in estimating emission reductions. This paper evaluates the quantification approaches to three key variables in calculating emission impacts: biomass fuel consumption, fraction of non-renewable biomass, and emission factors for fuel consumption. It draws on a literature review as well as on interviews with technical experts and market actors, and identifies lessons learned and knowledge gaps. Key research needs identified include incorporating accounting for uncertainty; development of additional default factors for biomass consumption for baseline stoves; refinement of monitoring approaches for cookstove use; broadened scope of emission factors used for cookstoves; accounting for non-CO2 gases and black carbon; and refinement of estimates and approaches to considering emissions from bioenergy use across methodologies.

  5. Selection of skin dose calculation methodologies

    International Nuclear Information System (INIS)

    Farrell, W.E.

    1987-01-01

    This paper reports that good health physics practice dictates that a dose assessment be performed for any significant skin contamination incident. There are, however, several methodologies that could be used, and while there is probably o single methodology that is proper for all cases of skin contamination, some are clearly more appropriate than others. This can be demonstrated by examining two of the more distinctly different options available for estimating skin dose the calculational methods. The methods compiled by Healy require separate beta and gamma calculations. The beta calculational method is the derived by Loevinger, while the gamma dose is calculated from the equation for dose rate from an infinite plane source with an absorber between the source and the detector. Healy has provided these formulas in graphical form to facilitate rapid dose rate determinations at density thicknesses of 7 and 20 mg/cm 2 . These density thicknesses equate to the regulatory definition of the sensitive layer of the skin and a more arbitrary value to account of beta absorption in contaminated clothing

  6. A Global Sensitivity Analysis Methodology for Multi-physics Applications

    Energy Technology Data Exchange (ETDEWEB)

    Tong, C H; Graziani, F R

    2007-02-02

    Experiments are conducted to draw inferences about an entire ensemble based on a selected number of observations. This applies to both physical experiments as well as computer experiments, the latter of which are performed by running the simulation models at different input configurations and analyzing the output responses. Computer experiments are instrumental in enabling model analyses such as uncertainty quantification and sensitivity analysis. This report focuses on a global sensitivity analysis methodology that relies on a divide-and-conquer strategy and uses intelligent computer experiments. The objective is to assess qualitatively and/or quantitatively how the variabilities of simulation output responses can be accounted for by input variabilities. We address global sensitivity analysis in three aspects: methodology, sampling/analysis strategies, and an implementation framework. The methodology consists of three major steps: (1) construct credible input ranges; (2) perform a parameter screening study; and (3) perform a quantitative sensitivity analysis on a reduced set of parameters. Once identified, research effort should be directed to the most sensitive parameters to reduce their uncertainty bounds. This process is repeated with tightened uncertainty bounds for the sensitive parameters until the output uncertainties become acceptable. To accommodate the needs of multi-physics application, this methodology should be recursively applied to individual physics modules. The methodology is also distinguished by an efficient technique for computing parameter interactions. Details for each step will be given using simple examples. Numerical results on large scale multi-physics applications will be available in another report. Computational techniques targeted for this methodology have been implemented in a software package called PSUADE.

  7. The Influence Of Costs Accounting And Professional Accountant On The Training Of Sales Price Of Micro And Small Enterprises In Porto Velho City

    Directory of Open Access Journals (Sweden)

    César Licório

    2016-06-01

    Full Text Available The aim of this paper is to identify the contribution of cost accounting and professional accountant, as a competitive advantage in the formation of the selling price of micro and small enterprises in Porto Velho city. The methodology used for the preparation of this work was a survey, of course, literature, descriptive and qualitative, as well as a field study using questionnaire. Starting from the following problem: in a globalized economy, with such aggressive pricing, which the importance of cost accounting and the advice of a professional accountant in the formation of the selling price? This research is justified in the increasingly competitive market, such as the Old Port, where any detail can bring a great advantage in the bottom line. The main results identified show that the vast majority of micro and small entrepreneurs of Porto Velho do not use cost accounting, nor the aid of a counter, a qualified professional with the necessary techniques to support the formation of their prices so they do not incur errors that bring you losses also do not use the advantage of the information that the cost accounting features for decision making. In a globalized economy, specifically in a growing market as the Porto Velho any detail can make the difference between success and failure of a micro and small business, cost accounting becomes an increasingly necessary tool, and it is undeniable the contribution that the counter as specialized professional can bring to the manager has grounds to form their prices, deciding marketing strategies, and control costs.

  8. A Methodology for Comparative Assessment of Energy Options: The Case of Mexico

    International Nuclear Information System (INIS)

    Martin-del-Campo, Cecilia; Francois, Juan-Luis

    2008-01-01

    This paper presents the development of a methodology to measure the sustainability of alternatives for electricity generation. It is based on the evaluation of indicators in three dimensions of sustainability. No single technology exhibited superior performance on the basis of all indicators and it was necessary the application of a method to make the aggregation of all the indicators, taking into account the relative importance in the decision. In this study, a fuzzy logic inference system was developed to build a decision function that depends on all the indicators. The purpose is to rank the energy options in terms of economic, environmental and social sustainability. All the decision elements are combined and integrated in an inference logic system that takes into account weights of different indicators. The methodology was applied to evaluate the sustainability of nuclear, wind, natural gas, coal, hydro and oil technologies under Mexican conditions. When only the economic dimension is considered nuclear is the best option, if the environmental dimension is also considered the nuclear option is the best alternative too. When the social dimension is also taken into account the nuclear option is the worst. These results are obtained using the same weight to each dimension to accomplish with the equilibrium principle of the sustainability. (authors)

  9. Private events: from methodological behaviorism to interbehaviorism

    Directory of Open Access Journals (Sweden)

    Roberto Bueno

    2011-09-01

    Full Text Available As supposed events being accessible to a unique observer, private events posit an interesting challenge to a behavioristic psychology. Three historical variants of behaviorism dealt with the problem of private events: methodological behaviorism, radical behaviorism and interbehaviorism. The basic argument of the two last views, and that distinguishes them from the former, is that private events are comprised into the scope of an objective science of behavior. The analysis of these accounts permits us to confirm a gradual advance in behavior theory, in dealing with this issue, toward a totally monistic view.

  10. A cost-effective methodology to internalize nuclear safety in nuclear reactor conceptual design

    International Nuclear Information System (INIS)

    Gimenez, M.; Grinblat, P.; Schlamp, M.

    2003-01-01

    A new methodology to perform nuclear reactor design, balancing safety and economics at the conceptual engineering stage, is presented in this work. The goal of this integral methodology is to take into account safety aspects in an optimization design process where the design variables are balanced in order to obtain a better figure of merit related with reactor economic performance. Design parameter effects on characteristic or critical safety variables, chosen from reactor behavior during accidents (safety performance indicators), are synthesized on Design Maps. These maps allow one to compare the safety indicator with limits, which are determined by design criteria or regulations, and to transfer these restrictions to the design parameters. In this way, reactor dynamic response and other safety aspects are integrated in a global optimization process, by means of additional rules to the neutronic, thermal-hydraulic, and mechanical calculations. An application of the methodology, implemented in Integrated Reactor Evaluation Program 3 (IREP3) code, to optimize safety systems of CAREM prototype is presented. It consists in balancing the designs of the Emergency Injection System (EIS), the Residual Heat Removal System (RHRS), the primary circuit water inventory and the containment height, to cope with loss of coolant and loss of heat sink (LOHS) accidental sequences, taking into account cost and reactor performance. This methodology turns out to be promising to internalize cost-efficiently safety issues. It also allows one to evaluate the incremental costs of implementing higher safety levels

  11. Establishment of the Russian Safeguards Methodology and Training Centre

    International Nuclear Information System (INIS)

    Guardini, S.; Cuypers, M.; Frigola, P.; Gubanov, V.; Ryazanov, B.; Volodin, Y.

    1995-01-01

    The Russian Federation has recently decided to transform and reinforce its State System of Accountancy and Control (SSAC) of nuclear materials. At the basis of the new system, consistent with the example of other national or regional systems, a laboratory framework giving reference and traceability to international standards, methodological support and training is planned. This last point includes the establishment of laboratories and facilities designed for the development, calibration, evaluation of the performances and training in the proper use of measurement methods and containment and surveillance measures, which are the basis for the implementation of an objective and sound nuclear material accountancy and control system. These projects will have to be tailored to the requirements of the nuclear fuel cycle in the Russian Federation and may eventually also be of interest for other countries in the CIS. The European Commission, in the framework of the collaboration with the Russian Federation, has proposed and initiated projects oriented to supporting the above plans. One of these projects concerns the establishment of the Russian Methodological and Training Centre RMTC at the Institute of Physics and Power Engineering (IPPE) of OBNINSK, Kaluga Region, in the Russian Federation. This paper describes the main features of the RMTC project

  12. Assessment methodology applicable to safe decommissioning of Romanian VVR-S research reactor

    International Nuclear Information System (INIS)

    Baniu, O.; Vladescu, G.; Vidican, D.; Penescu, M.

    2002-01-01

    The paper contains the results of research activity performed by CITON specialists regarding the assessment methodology intended to be applied to safe decommissioning of the research reactors, developed taking into account specific conditions of the Romanian VVR-S Research Reactor. The Romanian VVR-S Research Reactor is an old reactor (1957) and its Decommissioning Plan is under study. The main topics of paper are as follows: Safety approach of nuclear facilities decommissioning. Applicable safety principles; Main steps of the proposed assessment methodology; Generic content of Decommissioning Plan. Main decommissioning activities. Discussion about the proposed Decommissioning Plan for Romanian Research Reactor; Safety risks which may occur during decommissioning activities. Normal decommissioning operations. Fault conditions. Internal and external hazards; Typical development of a scenario. Features, Events and Processes List. Exposure pathways. Calculation methodology. (author)

  13. Methodological Considerations in Designing and Evaluating Animal-Assisted Interventions.

    Science.gov (United States)

    Stern, Cindy; Chur-Hansen, Anna

    2013-02-27

    This paper presents a discussion of the literature on animal-assisted interventions and describes limitations surrounding current methodological quality. Benefits to human physical, psychological and social health cannot be empirically confirmed due to the methodological limitations of the existing body of research, and comparisons cannot validly be made across different studies. Without a solid research base animal-assisted interventions will not receive recognition and acceptance as a credible alternative health care treatment. The paper draws on the work of four systematic reviews conducted over April-May 2009, with no date restrictions, focusing exclusively on the use of canine-assisted interventions for older people residing in long-term care. The reviews revealed a lack of good quality studies. Although the literature base has grown in volume since its inception, it predominantly consists of anecdotal accounts and reports. Experimental studies undertaken are often flawed in aspects of design, conduct and reporting. There are few qualitative studies available leading to the inability to draw definitive conclusions. It is clear that due to the complexities associated with these interventions not all weaknesses can be eliminated. However, there are basic methodological weaknesses that can be addressed in future studies in the area. Checklists for quantitative and qualitative research designs to guide future research are offered to help address methodological rigour.

  14. Tritium accountancy and unmeasurable inventories in fusion reactors

    International Nuclear Information System (INIS)

    Avenhaus, R.; Spannagel, G.

    1997-12-01

    For the time being fusion technology development involves relatively small quantities of tritium. Consequently, it is sufficient to apply so-called ''conventional'' accountancy tools. However, it is foreseeable that tritium operations - and thus the amount of tritium - will increase substantially. An advanced accountancy methodology will satisfy the resulting new requirements. In this study such an advanced accountancy methodolody is developed and applied to the situation envisaged with idealized experiments of the Karlsruhe Tritium Laboratory (TLK) as well as an idealized ITER-type fuel cycle. Firstly, this task comprises modeling of fuel cycle operations, providing the ''true'' data of the in-process inventories. As both the fuel cycle subsystems and networking themselves are susceptible to changes, a measurement model takes care of the true data, handles data reduction, and applies mathematical methods to confirm the final inventories on a statistical basis. Then, in a third step, the test statistics might verify whether or not a tritium anomaly, e.g. a tritium loss has occurred. Since the statistical analysis generates problems the solutions of which are not part of the standard statistical literature in the Annex the results of the related original work is presented in mathematical-abstract form. (orig.)

  15. A methodology for strain-based fatigue reliability analysis

    International Nuclear Information System (INIS)

    Zhao, Y.X.

    2000-01-01

    A significant scatter of the cyclic stress-strain (CSS) responses should be noted for a nuclear reactor material, 1Cr18Ni9Ti pipe-weld metal. Existence of the scatter implies that a random cyclic strain applied history will be introduced under any of the loading modes even a deterministic loading history. A non-conservative evaluation might be given in the practice without considering the scatter. A methodology for strain-based fatigue reliability analysis, which has taken into account the scatter, is developed. The responses are approximately modeled by probability-based CSS curves of Ramberg-Osgood relation. The strain-life data are modeled, similarly, by probability-based strain-life curves of Coffin-Manson law. The reliability assessment is constructed by considering interference of the random fatigue strain applied and capacity histories. Probability density functions of the applied and capacity histories are analytically given. The methodology could be conveniently extrapolated to the case of deterministic CSS relation as the existent methods did. Non-conservative evaluation of the deterministic CSS relation and availability of present methodology have been indicated by an analysis of the material test results

  16. A bench-scale biotreatability methodology to evaluate field bioremediation

    International Nuclear Information System (INIS)

    Saberiyan, A.G.; MacPherson, J.R. Jr.; Moore, R.; Pruess, A.J.; Andrilenas, J.S.

    1995-01-01

    A bench-scale biotreatability methodology was designed to assess field bioremediation of petroleum contaminated soil samples. This methodology was performed successfully on soil samples from more than 40 sites. The methodology is composed of two phases, characterization and experimentation. The first phase is physical, chemical, and biological characterization of the contaminated soil sample. This phase determines soil parameters, contaminant type, presence of indigenous contaminant-degrading bacteria, and bacterial population size. The second phase, experimentation, consists of a respirometry test to measure the growth of microbes indirectly (via generation of CO 2 ) and the consumption of their food source directly (via contaminant loss). Based on a Monod kinetic analysis, the half-life of a contaminant can be calculated. Abiotic losses are accounted for based on a control test. The contaminant molecular structure is used to generate a stoichiometric equation. The stoichiometric equation yields a theoretical ratio for mg of contaminant degraded per mg of CO 2 produced. Data collected from the respirometry test are compared to theoretical values to evaluate bioremediation feasibility

  17. Ethical and methodological issues in research with Sami experiencing disability.

    Science.gov (United States)

    Melbøe, Line; Hansen, Ketil Lenert; Johnsen, Bjørn-Eirik; Fedreheim, Gunn Elin; Dinesen, Tone; Minde, Gunn-Tove; Rustad, Marit

    2016-01-01

    A study of disability among the indigenous Sami people in Norway presented a number of ethical and methodological challenges rarely addressed in the literature. The main study was designed to examine and understand the everyday life, transitions between life stages and democratic participation of Norwegian Sami people experiencing disability. Hence, the purpose of this article is to increase the understanding of possible ethical and methodological issues in research within this field. The article describes and discusses ethical and methodological issues that arose when conducting our study and identifies some strategies for addressing issues like these. The ethical and methodological issues addressed in the article are based on a qualitative study among indigenous Norwegian Sami people experiencing disability. The data in this study were collected through 31 semi-structured in-depth interviews with altogether 24 Sami people experiencing disability and 13 next of kin of Sami people experiencing disability (8 mothers, 2 fathers, 2 sister and 1 guardian). The researchers identified 4 main areas of ethical and methodological issues. We present these issues chronologically as they emerged in the research process: 1) concept of knowledge when designing the study, 2) gaining access, 3) data collection and 4) analysis and accountability. The knowledge generated from this study has the potential to benefit future health research, specifically of Norwegian Sami people experiencing disability, as well as health research concerning indigenous people in general, providing scientific-based insight into important ethical and methodological issues in research with indigenous people experiencing disability.

  18. 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.

  19. Accounting Books as a Source of Information and the Basis for Civil Liability

    Directory of Open Access Journals (Sweden)

    Grażyna Voss

    2016-10-01

    Full Text Available Purpose: The aim of the paper is to present inconsistencies in kemping accounting books and legal effects concerning dishonest keeping or not keeping accounting books. Design/methodology/approach: Analysis of legal acts and statistical data on the penalties imposed and court judgments for violation of legal provisions in the preparation and presentation of financial statements. Findings: The scope and size of inconsistencies in financial information indicate the growing role of compliance and application of ethical standards and the Code of professional ethics in accounting. Research and practical limitations/implications: The findings provide recommendations to implement new standards and procedures for improving the quality of information presented to stakeholders and to separate the functions of the executive and control functions related to bookkeeping.

  20. How "accountable" are accountable care organizations?

    Science.gov (United States)

    Addicott, Rachael; Shortell, Stephen M

    2014-01-01

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

  1. Combined strategic and tactical negotiation methodology for resolving complex brownfield conflicts

    Directory of Open Access Journals (Sweden)

    Keith W. Hipel

    2010-08-01

    Full Text Available An innovative negotiation methodology for strategic and tactical decision making is proposed for resolving conflicts in brownfield redevelopment. At the strategic level, the Graph Model for Conflict Resolution is systematically employed for determining a potential overall agreement, or set of resolutions, that is politically possible given the competing interests of the decision makers involved in a brownfield redevelopment project. At the tactical level, a possible strategic solution can be studied in depth using utility theory to determine trade-offs or concessions needed to reach a mutually acceptable detailed solution. Also, the proposed negotiation methodology can take into account the attitudes of negotiators and investigates the impact of the negotiators' attitudes on the outcome of negotiations at both levels of negotiation. The design of a negotiation decision support system is put forward to allow the proposed negotiation methodology to be conveniently applied to actual disputes.

  2. The methodological features of managing the value of companies introducing "green" innovations

    Directory of Open Access Journals (Sweden)

    Kharin Alexander

    2012-03-01

    Full Text Available Although it is a common assumption that innovations are one of the most important factors of economic development, there is a need to review some provisions of innovation methodology so that new fundamental values are taken into account more fully. Most recent business models are based on the depletion of natural environment, whose potential has been almost exhausted. It is necessary to introduce new ideas that are of use for society and create values for companies. One way of achieving this goal is “green” (environmental innovations. The next decade is expected to see a rapid growth in environmental innovations. Their organization and management will require modern — and adequate to the objectives set —technologies. One of those is the quest for value methodology. To date, the quest for value methodology has given rise to several conceptual approaches, which can be used to evaluate the effectiveness of environmental innovations. This article discusses the advantages and disadvantages of major approaches. The author comes to a conclusion that that the modern theory and practice of corporate finance still lacks a generally accepted approach to assessing the value of companies that explicitly takes into account the impact of environmental factors on the cost. The article outlines the basic theoretical frameworks for the formation of such approach.

  3. Coal resources available for development; a methodology and pilot study

    Science.gov (United States)

    Eggleston, Jane R.; Carter, M. Devereux; Cobb, James C.

    1990-01-01

    Coal accounts for a major portion of our Nation's energy supply in projections for the future. A demonstrated reserve base of more than 475 billion short tons, as the Department of Energy currently estimates, indicates that, on the basis of today's rate of consumption, the United States has enough coal to meet projected energy needs for almost 200 years. However, the traditional procedures used for estimating the demonstrated reserve base do not account for many environmental and technological restrictions placed on coal mining. A new methodology has been developed to determine the quantity of coal that might actually be available for mining under current and foreseeable conditions. This methodology is unique in its approach, because it applies restrictions to the coal resource before it is mined. Previous methodologies incorporated restrictions into the recovery factor (a percentage), which was then globally applied to the reserve (minable coal) tonnage to derive a recoverable coal tonnage. None of the previous methodologies define the restrictions and their area and amount of impact specifically. Because these restrictions and their impacts are defined in this new methodology, it is possible to achieve more accurate and specific assessments of available resources. This methodology has been tested in a cooperative project between the U.S. Geological Survey and the Kentucky Geological Survey on the Matewan 7.5-minute quadrangle in eastern Kentucky. Pertinent geologic, mining, land-use, and technological data were collected, assimilated, and plotted. The National Coal Resources Data System was used as the repository for data, and its geographic information system software was applied to these data to eliminate restricted coal and quantify that which is available for mining. This methodology does not consider recovery factors or the economic factors that would be considered by a company before mining. Results of the pilot study indicate that, of the estimated

  4. Cost Methodology for Biomass Feedstocks: Herbaceous Crops and Agricultural Residues

    Energy Technology Data Exchange (ETDEWEB)

    Turhollow Jr, Anthony F [ORNL; Webb, Erin [ORNL; Sokhansanj, Shahabaddine [ORNL

    2009-12-01

    This report describes a set of procedures and assumptions used to estimate production and logistics costs of bioenergy feedstocks from herbaceous crops and agricultural residues. The engineering-economic analysis discussed here is based on methodologies developed by the American Society of Agricultural and Biological Engineers (ASABE) and the American Agricultural Economics Association (AAEA). An engineering-economic analysis approach was chosen due to lack of historical cost data for bioenergy feedstocks. Instead, costs are calculated using assumptions for equipment performance, input prices, and yield data derived from equipment manufacturers, research literature, and/or standards. Cost estimates account for fixed and variable costs. Several examples of this costing methodology used to estimate feedstock logistics costs are included at the end of this report.

  5. REVIEW OF EQUIPMENT USED IN RUSSIAN PRACTICE FOR ACCOUNTING MEASUREMENTS OF NUCLEAR MATERIALS

    International Nuclear Information System (INIS)

    NEYMOTIN, L.

    1999-01-01

    The objective of this work was to analyze instrumentation and methodologies used at Russian nuclear facilities for measurement of item nuclear materials, materials in bulk form, and waste streams; specify possibilities for the application of accounting measurements; and develop recommendations for improvement. The major steps and results: Representative conversion, enrichment (gas centrifuge), fuel fabrication, spent fuel reprocessing, and chemical-metallurgical production facilities in Russia were selected; Full lists of nuclear materials were prepared; Information about measurement methods and instrumentation for each type of nuclear material were gathered; and Recommendations on methodological and instrumentation support of accounting measurements for all types of materials were formulated. The analysis showed that the existing measurement methods and instrumentation serve mostly to support the technological process control and nuclear and radiation safety control. Requirements for these applications are lower than requirements for MC and A applications. To improve the state of MC and A at Russian nuclear facilities, significant changes in instrumentation support will be required, specifically in weighing equipment, volume measurements, and destructive and non-destructive analysis equipment, along with certified reference materials

  6. Managerial accounting of costs in the system of management of enterprise logistics activity

    Directory of Open Access Journals (Sweden)

    L.G. Medvid

    2017-12-01

    Full Text Available The article deals with the analysis of scientific researches about the reflection of the logistics activity costs of a production enterprise in the system of analytical accounting. Practice shows that it is difficult to separate the reflection of logistics costs in primary documents in the system of financial accounting, and, as a result, the reflection in managerial reporting and the possibility of control and optimization. The research allows to determine the components of the organizational and methodical model of accounting of logistics costs according to the responsibility centers of production enterprises, namely, the system of responsibility centers according to the enterprise logistics activity, regulated documents, the system of budgetary logistics costs and internal managerial reporting according to the responsibility centers of the second level. This allowed to develop the methodological and organizational bases of managerial accounting of logistics activity costs of a productive enterprise.

  7. Accounting Fundamentals for Non-Accountants

    Science.gov (United States)

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

  8. A quality evaluation methodology of health web-pages for non-professionals.

    Science.gov (United States)

    Currò, Vincenzo; Buonuomo, Paola Sabrina; Onesimo, Roberta; de Rose, Paola; Vituzzi, Andrea; di Tanna, Gian Luca; D'Atri, Alessandro

    2004-06-01

    The proposal of an evaluation methodology for determining the quality of healthcare web sites for the dissemination of medical information to non-professionals. Three (macro) factors are considered for the quality evaluation: medical contents, accountability of the authors, and usability of the web site. Starting from two results in the literature the problem of whether or not to introduce a weighting function has been investigated. This methodology has been validated on a specialized information content, i.e., sore throats, due to the large interest such a topic enjoys with target users. The World Wide Web was accessed using a meta-search system merging several search engines. A statistical analysis was made to compare the proposed methodology with the obtained ranks of the sample web pages. The statistical analysis confirms that the variables examined (per item and sub factor) show substantially similar ranks and are capable of contributing to the evaluation of the main quality macro factors. A comparison between the aggregation functions in the proposed methodology (non-weighted averages) and the weighting functions, derived from the literature, allowed us to verify the suitability of the method. The proposed methodology suggests a simple approach which can quickly award an overall quality score for medical web sites oriented to non-professionals.

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

    OpenAIRE

    Boca (Rakos) Ileana – Sorina; Vatasoiu Cristian Ionel

    2011-01-01

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

  10. Methodology to design a municipal solid waste pre-collection system. A case study

    International Nuclear Information System (INIS)

    Gallardo, A.; Carlos, M.; Peris, M.; Colomer, F.J.

    2015-01-01

    Highlights: • MSW recovery starts at homes; therefore it is important to facilitate it to people. • Additionally, to optimize MSW collection a previous pre-collection must be planned. • A methodology to organize pre-collection considering several factors is presented. • The methodology has been verified applying it to a Spanish middle town. - Abstract: The municipal solid waste (MSW) management is an important task that local governments as well as private companies must take into account to protect human health, the environment and to preserve natural resources. To design an adequate MSW management plan the first step consists in defining the waste generation and composition patterns of the town. As these patterns depend on several socio-economic factors it is advisable to organize them previously. Moreover, the waste generation and composition patterns may vary around the town and over the time. Generally, the data are not homogeneous around the city as the number of inhabitants is not constant nor it is the economic activity. Therefore, if all the information is showed in thematic maps, the final waste management decisions can be made more efficiently. The main aim of this paper is to present a structured methodology that allows local authorities or private companies who deal with MSW to design its own MSW management plan depending on the available data. According to these data, this paper proposes two ways of action: a direct way when detailed data are available and an indirect way when there is a lack of data and it is necessary to take into account bibliographic data. In any case, the amount of information needed is considerable. This paper combines the planning methodology with the Geographic Information Systems to present the final results in thematic maps that make easier to interpret them. The proposed methodology is a previous useful tool to organize the MSW collection routes including the selective collection. To verify the methodology it has

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

    Science.gov (United States)

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

    2014-01-01

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

  12. Safeguards Accountability Network accountability and materials management

    International Nuclear Information System (INIS)

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

    1985-01-01

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

  13. A changing climate: impacts on human exposures to O3 using an integrated modeling methodology

    Science.gov (United States)

    Predicting the impacts of changing climate on human exposure to air pollution requires future scenarios that account for changes in ambient pollutant concentrations, population sizes and distributions, and housing stocks. An integrated methodology to model changes in human exposu...

  14. [Methodological and operational notes for the assessment and management of the risk of work-related stress].

    Science.gov (United States)

    De Ambrogi, Francesco; Ratti, Elisabetta Ceppi

    2011-01-01

    Today the Italian national debate over the Work-Related Stress Risk Assessment methodology is rather heated. Several methodological proposals and guidelines have been published in recent months, not least those by the "Commissione Consultiva". But despite this wide range of proposals, it appears that there is still a lack of attention to some of the basic methodological issues that must be taken into account in order to correctly implement the above-mentioned guidelines. The aim of this paper is to outline these methodological issues. In order to achieve this, the most authoritative methodological proposals and guidelines have been reviewed. The study focuses in particular on the methodological issues that could lead to important biases if not considered properly. The study leads to some considerations about the methodological validity of a Work-Related Stress Risk Assessment based exclusively on the literal interpretation of the considered proposals. Furthermore, the study provides some hints and working hypotheses on how to overcome these methodological limits. This study should be considered as a starting point for further investigations and debate on the Work-Related Stress Risk Assessment methodology on a national level.

  15. Status of Activities to Implement a Sustainable System of MC and A Equipment and Methodological Support at Rosatom Facilities

    International Nuclear Information System (INIS)

    Sanders, J.D.

    2010-01-01

    Under the U.S.-Russian Material Protection, Control and Accounting (MPC and A) Program, the Material Control and Accounting Measurements (MCAM) Project has supported a joint U.S.-Russian effort to coordinate improvements of the Russian MC and A measurement system. These efforts have resulted in the development of a MC and A Equipment and Methodological Support (MEMS) Strategic Plan (SP), developed by the Russian MEM Working Group. The MEMS SP covers implementation of MC and A measurement equipment, as well as the development, attestation and implementation of measurement methodologies and reference materials at the facility and industry levels. This paper provides an overview of the activities conducted under the MEMS SP, as well as a status on current efforts to develop reference materials, implement destructive and nondestructive assay measurement methodologies, and implement sample exchange, scrap and holdup measurement programs across Russian nuclear facilities.

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

    Directory of Open Access Journals (Sweden)

    S.O. Levytska

    2016-12-01

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

  17. Risk importance measures in the dynamic flowgraph methodology

    International Nuclear Information System (INIS)

    Tyrväinen, T.

    2013-01-01

    This paper presents new risk importance measures applicable to a dynamic reliability analysis approach with multi-state components. Dynamic reliability analysis methods are needed because traditional methods, such as fault tree analysis, can describe system's dynamical behaviour only in limited manner. Dynamic flowgraph methodology (DFM) is an approach used for analysing systems with time dependencies and feedback loops. The aim of DFM is to identify root causes of a top event, usually representing the system's failure. Components of DFM models are analysed at discrete time points and they can have multiple states. Traditional risk importance measures developed for static and binary logic are not applicable to DFM as such. Some importance measures have previously been developed for DFM but their ability to describe how components contribute to the top event is fairly limited. The paper formulates dynamic risk importance measures that measure the importances of states of components and take the time-aspect of DFM into account in a logical way that supports the interpretation of results. Dynamic risk importance measures are developed as generalisations of the Fussell-Vesely importance and the risk increase factor. -- Highlights: • New risk importance measures are developed for the dynamic flowgraph methodology. • Dynamic risk importance measures are formulated for states of components. • An approach to handle failure modes of a component in DFM is presented. • Dynamic risk importance measures take failure times into account. • Component's influence on the system's reliability can be analysed in detail

  18. Practicing the Four Seasons of Ethnography Methodology while Searching for Identity in Mexico

    Science.gov (United States)

    Pitts, Margaret Jane

    2012-01-01

    This narrative is an account of my field experiences and challenges practicing Gonzalez's (2000) Four Seasons of Ethnography methodology in Mexico City. I describe the complexities and tensions inherent in managing two scientific paradigms: Western scientific logic vs. a more organic ontology. The experiential knowledge produced in this text is…

  19. 77 FR 43542 - Cost Accounting Standards: Cost Accounting Standards 412 and 413-Cost Accounting Standards...

    Science.gov (United States)

    2012-07-25

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

  20. Culture of science: strange history of the methodological thinking in psychology.

    Science.gov (United States)

    Toomela, Aaro

    2007-03-01

    In pre-World-War-II psychology, two directions in methodological thought-the German-Austrian and North American ways-could be differentiated. After the war, the German-Austrian methodological orientation has been largely abandoned. Compared to the pre-WWII German-Austrian psychology, modern mainstream psychology is more concerned with accumulation of facts than with general theory. Furthermore, the focus on qualitative data-in addition to quantitative data-is rarely visible. Only external-physical or statistical-rather than psychological controls are taken into account in empirical studies. Fragments--rather than wholes-and relationships are studied, and single cases that contradict group data are not analyzed. Instead of complex psychological types simple trait differences are studied, and prediction is not followed by thorough analysis of the whole situation. Last (but not least), data are not systematically related to complex theory. These limits have hindered the growth of knowledge in the behavioral sciences. A new return to an updated version of the German-Austrian methodological trajectory is suggested.

  1. An approach to SOA development methodology: SOUP comparison with RUP and XP

    Directory of Open Access Journals (Sweden)

    Sandra Svanidzaitė

    2014-08-01

    Full Text Available Service oriented architecture (SOA is an architecture for distributed applications composed of distributed services with weak coupling that are designed to meet business requirements. One of the research priorities in the field of SOA is creating such software design and development methodology (SDDM that takes into account all principles of this architecture and allows for effective and efficient application development. A lot of investigation has been carried out to find out whether can one of popular SDDM, such as agile methodologies or RUP suits, be adapted for SOA or there is a need to create some new SOA-oriented SDDM. This paper compares one of SOA-oriented SDDM – SOUP – with RUP and XP methodologies. The aim is to find out whether the SOUP methodology is already mature enough to assure successful development of SOA applications. This aim is accomplished by comparing activities, artifacts of SOUP and RUP and emphasizing which XP practices are used in SOUP.DOI: http://dx.doi.org/10.15181/csat.v2i1.77 

  2. Cost and Management Accounting Practices: A Survey of Manufacturing Companies

    Directory of Open Access Journals (Sweden)

    Ali UYAR

    2010-11-01

    Full Text Available The purpose of this study is to explore cost and management accounting practices utilized by manufacturing companies operating in Istanbul, Turkey. The sample of the study consists of 61 companies, containing both small and medium-sized enterprises, and large companies. The data collection methodology of the study is questionnaire survey. The content of the questionnaire survey is based on several previous studies. The major findings of the study are as follows: the most widely used product costing method is job costing; the complexity in production poses as the highest ranking difficulty in product costing; the most widely used three overhead allocation bases are prime costs, units produced, and direct labor cost; pricing decisions is the most important area where costing information is used; overall mean of the ratio of overhead to total cost is 34.48 percent for all industries; and the most important three management accounting practices are budgeting, planning and control, and cost-volume-profit analysis. Furthermore, decreasing profitability, increasing costs and competition, and economic crises are the factors, which increase the perceived importance of cost accounting. The findings indicate that companies perceive traditional management accounting tools still important. However, new management accounting practices such as strategic planning, and transfer pricing are perceived less important than traditional ones. Therefore, companies need to improve themselves in this aspect.

  3. Methodology for reliability based condition assessment

    International Nuclear Information System (INIS)

    Mori, Y.; Ellingwood, B.

    1993-08-01

    Structures in nuclear power plants may be exposed to aggressive environmental effects that cause their strength to decrease over an extended period of service. A major concern in evaluating the continued service for such structures is to ensure that in their current condition they are able to withstand future extreme load events during the intended service life with a level of reliability sufficient for public safety. This report describes a methodology to facilitate quantitative assessments of current and future structural reliability and performance of structures in nuclear power plants. This methodology takes into account the nature of past and future loads, and randomness in strength and in degradation resulting from environmental factors. An adaptive Monte Carlo simulation procedure is used to evaluate time-dependent system reliability. The time-dependent reliability is sensitive to the time-varying load characteristics and to the choice of initial strength and strength degradation models but not to correlation in component strengths within a system. Inspection/maintenance strategies are identified that minimize the expected future costs of keeping the failure probability of a structure at or below an established target failure probability during its anticipated service period

  4. A risk-based sensor placement methodology

    International Nuclear Information System (INIS)

    Lee, Ronald W.; Kulesz, James J.

    2008-01-01

    A risk-based sensor placement methodology is proposed to solve the problem of optimal location of sensors to protect population against the exposure to, and effects of, known and/or postulated chemical, biological, and/or radiological threats. Risk is calculated as a quantitative value representing population at risk from exposure at standard exposure levels. Historical meteorological data are used to characterize weather conditions as the frequency of wind speed and direction pairs. The meteorological data drive atmospheric transport and dispersion modeling of the threats, the results of which are used to calculate risk values. Sensor locations are determined via an iterative dynamic programming algorithm whereby threats detected by sensors placed in prior iterations are removed from consideration in subsequent iterations. In addition to the risk-based placement algorithm, the proposed methodology provides a quantification of the marginal utility of each additional sensor. This is the fraction of the total risk accounted for by placement of the sensor. Thus, the criteria for halting the iterative process can be the number of sensors available, a threshold marginal utility value, and/or a minimum cumulative utility achieved with all sensors

  5. The application of Inca khipuas an accountability and managerial control tool

    Directory of Open Access Journals (Sweden)

    Paulo Schmidt

    2017-10-01

    Full Text Available Purpose – This study aims to present the mechanisms of control and accountability used in the Inca society. Design/methodology/approach – For this purpose, a bibliographical and documental analysis regarding the use of khipus in this civilization was carried out, applying a qualitative approach. Findings – The results of the study indicate that the Inca khipu was the main instrument of tax registration and management adopted by the Inca empire. The Khipucamayocs were responsible for the production of the Khipu, asserting that the information generated and consolidated in the imperial khipu was correct, considering that these professionals paid with their lives in case of errors. Originality/value – The main contributions to accounting are related to the understanding of the origin of the development of tax control and accountability tools created in the Inca Empire, before the Spanish invasions, that contributed significantly to the development of the first American societies

  6. A simulation methodology of spacer grid residual spring deflection for predictive and interpretative purposes

    International Nuclear Information System (INIS)

    Kim, K. T.; Kim, H. K.; Yoon, K. H.

    1994-01-01

    The in-reactor fuel rod support conditions against the fretting wear-induced damage can be evaluated by spacer grid residual spring deflection. In order to predict the spacer grid residual spring deflection as a function of burnup for various spring designs, a simulation methodology of spacer grid residual spring deflection has been developed and implemented in the GRIDFORCE program. The simulation methodology takes into account cladding creep rate, initial spring deflection, initial spring force, and spring force relaxation rate as the key parameters affecting the residual spring deflection. The simulation methodology developed in this study can be utilized as an effective tool in evaluating the capability of a newly designed spacer grid spring to prevent the fretting wear-induced damage

  7. Application of a new methodology to evaluate Dnb limits based on statistical propagation of uncertainties

    International Nuclear Information System (INIS)

    Machado, Marcio Dornellas

    1998-09-01

    One of the most important thermalhydraulics safety parameters is the DNBR (Departure from Nucleate Boiling Ratio). The current methodology in use at Eletronuclear to determine DNBR is extremely conservative and may result in penalties to the reactor power due to an increase plugging level of steam generator tubes. This work uses a new methodology to evaluate DNBR, named mini-RTDP. The standard methodology (STDP) currently in use establishes a limit design value which cannot be surpassed. This limit value is determined taking into account the uncertainties of the empirical correlation used in COBRA IIC/MIT code, modified to Angra 1 conditions. The correlation used is the Westinghouse's W-3 and the minimum DNBR (MDBR) value cannot be less than 1.3. The new methodology reduces the excessive level of conservatism associated with the parameters used in the DNBR calculation, which take most unfavorable values in the STDP methodology, by using their best estimate values. The final goal is to obtain a new DNBR design limit which will provide a margin gain due to more realistic parameters values used in the methodology. (author)

  8. Taking into account seismic risk on glove boxes

    Energy Technology Data Exchange (ETDEWEB)

    Ladurelle, Marie; Philipponneau, Yannick

    2005-01-01

    Built in 1981, the LEFCA is a Basic Nuclear Facility (BNF) in which experimental plutonium based fuels are produced and characterised in about a hundred Gloves Boxes (GB). Many safety rules are required, especially those concerning seismic risk. In order to prepare the December 2003 safety reconsideration, the following methodology has been proposed so that GB might resist the Safe Shutdown Earthquake. 1) The determination of a safety target: the GB static containment. 2) The realisation of an ''in situ'' assessment: the definition of several classes of GB, vibrating table tests and the modelling of the GB behaviour with seismic solicitations, 3) A strength diagnosis for equipment: filters, connecting tunnels and pipes holding. 4) A proposal for further strengthening modifications if necessary : fixing the frame, interlocking GB and the frame, taking internal or external GB missiles into account. This process has contributed to a reduction in the radiological potential seismic impact for the neighbouring populations. We shall present the implemented methodology and the strengthening works that have been approved by Safety Authorities. Reinforcement modifications will begin in 2004. (Author)

  9. Taking into account seismic risk on glove boxes

    International Nuclear Information System (INIS)

    Ladurelle, Marie; Philipponneau, Yannick

    2005-01-01

    Built in 1981, the LEFCA is a Basic Nuclear Facility (BNF) in which experimental plutonium based fuels are produced and characterised in about a hundred Gloves Boxes (GB). Many safety rules are required, especially those concerning seismic risk. In order to prepare the December 2003 safety reconsideration, the following methodology has been proposed so that GB might resist the Safe Shutdown Earthquake. 1) The determination of a safety target: the GB static containment. 2) The realisation of an ''in situ'' assessment: the definition of several classes of GB, vibrating table tests and the modelling of the GB behaviour with seismic solicitations, 3) A strength diagnosis for equipment: filters, connecting tunnels and pipes holding. 4) A proposal for further strengthening modifications if necessary : fixing the frame, interlocking GB and the frame, taking internal or external GB missiles into account. This process has contributed to a reduction in the radiological potential seismic impact for the neighbouring populations. We shall present the implemented methodology and the strengthening works that have been approved by Safety Authorities. Reinforcement modifications will begin in 2004. (Author)

  10. ELECTRONIC ACCOUNTING INFORMATION IN LOCAL PUBLIC ADMINISTRATION

    Directory of Open Access Journals (Sweden)

    Rodica Gabriela Blidişel

    2012-01-01

    Full Text Available Major changes in information technologies characterize the current period through which humanity creates the conditions shift from information society to the knowledge. In this context of the changing of the public administration through the implementation of ITC and the reform that lead to the new public management, our paper wants to see the development of E-governance in Romanian local public administration and the influence of the main financial indicators on e-governance elements. Countries adopt e-governance in ways that reinforce traditional bureaucratic structures, cultures and links from administration to citizens and politics, in some cases making these traditional forms more responsive. The paper studies the accounting information disclosed on the internet sites of public sector entities. The research use an empirical approach to test impact of the quality of accounting information on e-financial reporting in public sector. The research use a quantitative methodology, based on surveys and author's observations. The methods chosen in this paper are reliable for this empirical study that tries to identify at a national level the problems that could improve the financial information disclosed by the public sector. The paper aims to measure the financial performance in local public administration and the main indicators of e-governance. The main objective of the paper is to make a model that demonstrates the impact of the local public administration financial performance on the e-governance. Due to the fact that the main problem of the Romanian local public administration is the lack of performance tools that could improve the e-governance, the research wants use an empirical approach to test the impact of the financial performance on the local public administration on e-governance. The research use a quantitative methodology, based on surveys and author's observations.

  11. Methodology for estimating biomass energy potential and its application to Colombia

    International Nuclear Information System (INIS)

    Gonzalez-Salazar, Miguel Angel; Morini, Mirko; Pinelli, Michele; Spina, Pier Ruggero; Venturini, Mauro; Finkenrath, Matthias; Poganietz, Witold-Roger

    2014-01-01

    Highlights: • Methodology to estimate the biomass energy potential and its uncertainty at a country level. • Harmonization of approaches and assumptions in existing assessment studies. • The theoretical and technical biomass energy potential in Colombia are estimated in 2010. - Abstract: This paper presents a methodology to estimate the biomass energy potential and its associated uncertainty at a country level when quality and availability of data are limited. The current biomass energy potential in Colombia is assessed following the proposed methodology and results are compared to existing assessment studies. The proposed methodology is a bottom-up resource-focused approach with statistical analysis that uses a Monte Carlo algorithm to stochastically estimate the theoretical and the technical biomass energy potential. The paper also includes a proposed approach to quantify uncertainty combining a probabilistic propagation of uncertainty, a sensitivity analysis and a set of disaggregated sub-models to estimate reliability of predictions and reduce the associated uncertainty. Results predict a theoretical energy potential of 0.744 EJ and a technical potential of 0.059 EJ in 2010, which might account for 1.2% of the annual primary energy production (4.93 EJ)

  12. Cost-Effective Control of Infectious Disease Outbreaks Accounting for Societal Reaction

    OpenAIRE

    Fast, Shannon M.; Markuzon, Natasha; Gonzalez, Marta C.

    2015-01-01

    Background Studies of cost-effective disease prevention have typically focused on the tradeoff between the cost of disease transmission and the cost of applying control measures. We present a novel approach that also accounts for the cost of social disruptions resulting from the spread of disease. These disruptions, which we call social response, can include heightened anxiety, strain on healthcare infrastructure, economic losses, or violence. Methodology The spread of disease and social resp...

  13. Nuclear material control and accounting system evaluation in uranium conversion operations

    International Nuclear Information System (INIS)

    Moreira, Jose Pontes

    1994-01-01

    The Nuclear Material Control and Accounting Systems in uranium conversion operations are described. The conversion plant, uses ammonium diuranate (ADU), as starting material for the production of uranium hexafluoride. A combination of accountability and verification measurement is used to verify physical inventory quantities. Two types of inspection are used to minimize the measurements uncertainty of the Material Unaccounted For (MUF) : Attribute inspection and Variation inspection. The mass balance equation is the base of an evaluation of a Material Balance Area (MBA). Statistical inference is employed to facilitate rapid inventory taking and enhance material control of Safeguards. The calculation of one sampling plan for a MBA and the methodology of inspection evaluation are also described. We have two kinds of errors : no detection and false delation. (author)

  14. Accounting for External Turbulence of Logistics Organizations via Performance Measurement Systems

    DEFF Research Database (Denmark)

    Bühler, Andreas; Wallenburg, Carl Marcus; Wieland, Andreas

    2016-01-01

    Purpose: This paper aims to investigate the role of upper management in designing performance measurement systems (PMS) that account for external turbulence of the organization and to show how this PMS design for turbulence impacts organizational resilience and distribution service performance....... Design/methodology/approach: Hypotheses are developed by integrating management accounting and strategic management perspectives into supply chain management and subsequently tested based on data from 431 logistics organizations (i.e. both logistics companies and internal logistics departments...... distribution service performance. Originality/value: This paper is the first to introduce the concept of PMS design for turbulence to the literature and to show that it is relevant for supply chain risk management by fostering the capabilities and the performance of logistics organizations. Further...

  15. Conference Essay: Combat-Related Killings and Democratic Accountability: Towards an Understanding of the Cultural Capacities to Deal with Matters of War

    Directory of Open Access Journals (Sweden)

    Martina Kolanoski

    2015-04-01

    Full Text Available This report was written by the organizers of the workshop "Accounting for Combat-Related Killings," which took place at the Goethe University Frankfurt in July 2014. Scholars from Israel, the United Kingdom, the United States,, Canada, and Germany came together to present and discuss case studies on the discourse practices involved in accounting for combat-related killings in different national and transnational contexts. Intending to reflect on the methodological skills needed to analyze newly available process data, the workshop brought together scholars using different methodological approaches (here mainly ethnomethodology and critical discourse analysis. In regard to the global trend towards increasing numbers of so called permanent, asymmetric, small, and permanent wars, the report turns to concepts, methods, and empirical findings that foster understandings of the difficulties war generates at social, cultural and political levels as well as the manner in which these predicaments are negotiated, denied, or deflected. The report summarizes the workshop by presenting the papers in a specific order, beginning with accounting in combat, followed by tribunals of accounting, and finally the sedimentation of accounting in cultural representations. URN: http://nbn-resolving.de/urn:nbn:de:0114-fqs1502239

  16. Public vs. Banking Sector Accounting - How Far Is Romania from International Referential?

    Directory of Open Access Journals (Sweden)

    Cristina Stefanescu

    2012-06-01

    Full Text Available The purpose of our paper is to identify the level of accounting harmonization in Romania for both public and banking sector with international referential (IPSAS and IFRS focusing on financial reporting requirements, by providing both vertical and horizontal analysis beginning with the year 2001 up to present. Unlike prior studies conducted on the same topic, which measure the general accounting harmonization for private sector, our paper is focused on specific economic fields – public vs. banking sector – thus providing a different approach of accounting harmonization. The research methodology used for achieving our goal was based on both static and dynamic analysis of the degree of similarity and dissimilitude between national and international accounting frameworks, by using appropriate statistical tools (e.g. Euclidian distance, Jaccard and Spearman coefficients. Our results reveal continuous improvements in accounting regulations in both sectors along time, but banking sector was always much closer to international standards than the public one. Considering the controversies between cash and accrual basis accounting which affected harmonization in public sector, as well as the latest challenges for banking sector due to IFRS adoption, we appreciate the overview image of accounting development in Romania provided by our empirical results as valuable for a wide range of users: academics, researchers, practitioners for both public and banking sector.

  17. DO ACCOUNTING PRACTITIONERS USE ACCOUNTING RESEARCH RESULTS?

    OpenAIRE

    ALINA BEATTRICE VLADU

    2015-01-01

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

  18. ACCOUNTING TREATMENTS USED FOR ACCOUNTING SERVICES PROVIDERS

    OpenAIRE

    ŢOGOE GRETI DANIELA; AVRAM MARIOARA; AVRAM COSTIN DANIEL

    2014-01-01

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

  19. Water rent: essence, sources of formation and accounting reflection

    Directory of Open Access Journals (Sweden)

    T.S. Osadcha

    2016-06-01

    Full Text Available There is the urgent necessity of the transition to a higher level of economic relations in the system of environmental management in the present conditions of economy of the country. As a result, the issues like formation of information support for water rent management, determining the ways of its calculation, distribution as well as usage of water rents require urgent solutions. The study focuses on the essence of water rent and forming organizational and methodological provisions of its accounting reflection to ensure sustainable ecological and economic development of the enterprise. As a result of research the classification of water rent, that affects reflection of such rent in accounting has been formed. It is established that the amount of water rent for accounting reflection can be defined as the difference between actual and normal profit of enterprise-water users. A number of analytical accounts of first and second order as well as the typical correspondence of accounts for accounting reflection of water rent have been suggested. The information from the Report on the formation of water rent that contains data on the sources of payback of expenses incurred for the maintenance of water bodies and the impact of ecological condition of water body on the size of water rent has been suggested to be used in order to manage the size of water rent and expenses incurred to obtain it. Thus, determining the amount of water rent will allow management personnel to adjust the activity of the company in accordance with the strategic objectives of the company’s development regarding the profitability and compliance with the concept of sustainable development.

  20. [Health guidance through theater: an experience account].

    Science.gov (United States)

    Nazima, Tue Jollo; Codo, Carla Regina Bianchi; Paes, Irani Aparecida Dalla Costa; Bassinello, Greicelene Aparecida Hespanhol

    2008-03-01

    Theater could be considered as a dramatic game and as an educational method, because it reaches the child as a whole, encompassing creativity and learning through entertainment. This article is a report of nursing students' experience in guiding children through theater in a public nursery located in the interior of São Paulo state. The objective was to report on the benefits of using theatre with children. The methodology to develop the study was a dialogue based on literature review articulated with the account of experience. It was concluded that theater can be used as an important educational tool, diversifying the way of teaching children, surpassing the simple pass on of knowledge, increasing involvement and integration.

  1. Role of Management Accounting in Accounting in General

    OpenAIRE

    Oleksandr Panadiy

    2015-01-01

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

  2. Accounting of discounts, acquired by an enterprise when purchasing production inventories

    Directory of Open Access Journals (Sweden)

    Shishkina A.V.

    2017-01-01

    Full Text Available Different types of discounts for the price of a product are quite common in transactions. They are frequently used by industrial enterprises as well: they receive discounts when they purchase production inventories; they offer discounts when they sell the finished product. Industrial enterprise strive to minimize costs when purchasing raw materials necessary for manufacturing and therefore it is interested in acquiring a discount from supplier. Acquiring a discount is a fact of economic life and must be registered in financial accounts of an enterprise, however nowadays the patterns of accounting of such operations are not regulated by any special normative documents and traditionally applied accounting patterns do not contain information on the amounts of received discounts. It is happening because they comply with the current rules of accounting, according to which inventories are accounted only after deduction of the received discount (so the discount is granted in form of verbal agreement. This is a precursor to the lack of data on the received discounts in financial accounting system of an industrial enterprise, to the impossibility of creation the information base for analyzing the effectiveness of the received discounts on its basis, to the violation of the principle of completeness and continuity of registering all the economic life events in accounting. The article offers the already existing variants of financial accounting of the received discounts, analyzes its advantages and disadvantages from the point of view of compliance with the current legislative system and economic contents of discount operation. Proprietary technology of financial accounting of discounts, received by an industrial enterprise when purchasing production stock, is offered. This technology allows solving the stated methodological issues.

  3. Management accounting and its place in the accounting system

    Directory of Open Access Journals (Sweden)

    Aneliya Galinova

    2017-05-01

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

  4. FIXED ASSETS WITH AN OPEN-ENDED USEFUL LIFE AS A NEW OBJECT OF ACCOUNTING IN THE SHIP REPAIR INDUSTRY

    Directory of Open Access Journals (Sweden)

    Olga Zharikova

    2015-09-01

    Full Text Available The industry-specific factors that contribute to the allocation of a new object of accounting in property, plant and equipment of the ship repair industry organizations are revealed. Specificity the salvaging operation of hydraulic structures, which affect the organization and methodology of objects` accounting, is described. The definition of «fixed assets with an open-ended useful life» is proposed.

  5. Analysis of Accounting Programmes Used in Communal Accountancy

    OpenAIRE

    KANOVOVÁ, Lucie

    2013-01-01

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

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

    OpenAIRE

    Peter, Winter

    2005-01-01

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

  7. Analytical methodology for optimization of waste management scenarios in nuclear installation decommissioning process - 16148

    International Nuclear Information System (INIS)

    Zachar, Matej; Necas, Vladimir; Daniska, Vladimir; Rehak, Ivan; Vasko, Marek

    2009-01-01

    The nuclear installation decommissioning process is characterized by production of large amount of various radioactive and non-radioactive waste that has to be managed, taking into account its physical, chemical, toxic and radiological properties. Waste management is considered to be one of the key issues within the frame of the decommissioning process. During the decommissioning planning period, the scenarios covering possible routes of materials release into the environment and radioactive waste disposal, should be discussed and evaluated. Unconditional and conditional release to the environment, long-term storage at the nuclear site, near surface or deep geological disposal and relevant material management techniques for achieving the final status should be taken into account in the analysed scenarios. At the level of the final decommissioning plan, it is desirable to have the waste management scenario optimized for local specific facility conditions taking into account a national decommissioning background. The analytical methodology for the evaluation of decommissioning waste management scenarios, presented in the paper, is based on the materials and radioactivity flow modelling, which starts from waste generation activities like pre-dismantling decontamination, selected methods of dismantling, waste treatment and conditioning, up to materials release or conditioned radioactive waste disposal. The necessary input data for scenarios, e.g. nuclear installation inventory database (physical and radiological data), waste processing technologies parameters or material release and waste disposal limits, have to be considered. The analytical methodology principles are implemented into the standardised decommissioning parameters calculation code OMEGA, developed in the DECOM company. In the paper the examples of the methodology implementation for the scenarios optimization are presented and discussed. (authors)

  8. THE MANAGEMENT OF SCIENTIFIC-METHODOLOGICAL WORK IN THE INSTITUTIONS OF TECHNICAL AND PROFESSIONAL EDUCATION IN CUBA

    OpenAIRE

    Lina Margarita Ramírez Lahera; Jorge González Ramírez

    2017-01-01

    This work deals with a complex of research which has been done on the management of the methodological scientific work in the institutions of the polytechnical education in Cuba. It is related to the necessity of its progress and development just to get better results in the scientific preparation of the teachers, their development and self development to high the quality of the educative. Teaching process, taking into account the new changings of the methodological work rules, that states th...

  9. Methodologic ramifications of paying attention to sex and gender differences in clinical research.

    Science.gov (United States)

    Prins, Martin H; Smits, Kim M; Smits, Luc J

    2007-01-01

    Methodologic standards for studies on sex and gender differences should be developed to improve reporting of studies and facilitate their inclusion in systematic reviews. The essence of these studies lies within the concept of effect modification. This article reviews important methodologic issues in the design and reporting of pharmacogenetic studies. Differences in effect based on sex or gender should preferably be expressed in absolute terms (risk differences) to facilitate clinical decisions on treatment. Information on the distribution of potential effect modifiers or prognostic factors should be available to prevent a biased comparison of differences in effect between genotypes. Other considerations included the possibility of selective nonavailability of biomaterial and the choice of a statistical model to study effect modification. To ensure high study quality, additional methodologic issues should be taken into account when designing and reporting studies on sex and gender differences.

  10. The application of Inca khipuas an accountability and managerial control tool

    OpenAIRE

    Paulo Schmidt; José Luiz dos Santos

    2017-01-01

    Purpose – This study aims to present the mechanisms of control and accountability used in the Inca society. Design/methodology/approach – For this purpose, a bibliographical and documental analysis regarding the use of khipus in this civilization was carried out, applying a qualitative approach. Findings – The results of the study indicate that the Inca khipu was the main instrument of tax registration and management adopted by the Inca empire. The Khipucamayocs were responsible for t...

  11. MODELING AND STRUCTURING OF ENTERPRISE MANAGEMENT SYSTEM RESORT SPHERE BASED ON ELEMENTS OF NEURAL NETWORK THEORY: THE METHODOLOGICAL BASIS

    Directory of Open Access Journals (Sweden)

    Rena R. Timirualeeva

    2015-01-01

    Full Text Available The article describes the methodology of modeling andstructuring of business networks theory. Accounting ofenvironmental factors mega-, macro- and mesolevels, theinternal state of the managed system and the error management command execution by control system implemented inthis. The proposed methodology can improve the quality of enterprise management of resort complex through a moreflexible response to changes in the parameters of the internaland external environments.

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

    Science.gov (United States)

    Alsharari, Nizar Mohammad

    2017-01-01

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

  13. Approaches to greenhouse gas accounting methods for biomass carbon

    International Nuclear Information System (INIS)

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

    2014-01-01

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

  14. Muscle dysmorphia: methodological issues, implications for research.

    Science.gov (United States)

    Suffolk, Mark T; Dovey, Terence M; Goodwin, Huw; Meyer, Caroline

    2013-01-01

    Muscle dysmorphia is a male-dominated, body image-related psychological condition. Despite continued investigation, contention surrounds the nosological status of this disorder. The aim of this article was to review the literature on muscle dysmorphia to provide a qualitative account of methodological issues that may inhibit our understanding. Key areas relating to non-standardized participant groups, measuring instruments, and terminology were identified as potentially inhibiting symptom coherence and diagnostic reliability. New measuring instruments validated with clinical samples and carefully described participant groups, standardized terminology, and a greater emphasis on prospective longitudinal research with specific sub groups of the weight training community would be of interest to the field.

  15. The Effect of a Consumption-Based Accounting Method in National GHG Inventories: A Trilateral Trade System Application

    Energy Technology Data Exchange (ETDEWEB)

    Bastianoni, Simone, E-mail: bastianoni@unisi.it; Caro, Dario [Ecodynamics Group, Department of Earth, Environmental and Physical Sciences, University of Siena, Siena (Italy); Borghesi, Simone [Department of Political and International Sciences, University of Siena, Siena (Italy); Pulselli, Federico Maria [Ecodynamics Group, Department of Earth, Environmental and Physical Sciences, University of Siena, Siena (Italy)

    2014-01-27

    The allocation of emissions embodied in international trade is crucial to evaluate the real impact that each country has on climate change and its responsibility in greenhouse gas (GHG) emissions. In this paper, we develop a new theoretical framework recently proposed by Caro et al. (2014) that computes the carbon emissions embodied in international trade according to a consumption-based accounting. The method uses the value of the goods traded internationally and the respective carbon intensity as a coefficient of national efficiency. To provide an example of application of the proposed methodology and assess its difference with respect to the current producer-based GHG accounting, we analyze a trilateral trade system composed by three countries (Sweden, Italy, and Poland) with large differences in terms of carbon intensity (low, medium, and high carbon intensity, respectively). From the analysis of the data during the period 2000–2008, it emerges that the proposed consumption-based accounting would imply an increase of Italian and Swedish emission responsibility by 1.4 and 11.8%, respectively, with respect to the conventional GHG accounting, and a decrease of the Polish responsibility by 2.81%. To assess the possible consequences deriving from the application of this new methodology, we also consider the effects of a shift of the Italian imports from Poland to Sweden of Machinery and Transport Equipments, a crucial sector in the trade relations among the three countries, which accounts for about 45% of total exports from Poland and Sweden to Italy. Finally, we discuss some policy implications deriving from the application of the consumption-based accounting, devoting particular attention to the results emerging from its hypothetical adoption in the EU-27. The analysis performed in the paper suggests that the adoption of a consumption-based accounting could be an important tool in the climate change challenge to reduce global emissions.

  16. The Effect of a Consumption-Based Accounting Method in National GHG Inventories: A Trilateral Trade System Application

    International Nuclear Information System (INIS)

    Bastianoni, Simone; Caro, Dario; Borghesi, Simone; Pulselli, Federico Maria

    2014-01-01

    The allocation of emissions embodied in international trade is crucial to evaluate the real impact that each country has on climate change and its responsibility in greenhouse gas (GHG) emissions. In this paper, we develop a new theoretical framework recently proposed by Caro et al. (2014) that computes the carbon emissions embodied in international trade according to a consumption-based accounting. The method uses the value of the goods traded internationally and the respective carbon intensity as a coefficient of national efficiency. To provide an example of application of the proposed methodology and assess its difference with respect to the current producer-based GHG accounting, we analyze a trilateral trade system composed by three countries (Sweden, Italy, and Poland) with large differences in terms of carbon intensity (low, medium, and high carbon intensity, respectively). From the analysis of the data during the period 2000–2008, it emerges that the proposed consumption-based accounting would imply an increase of Italian and Swedish emission responsibility by 1.4 and 11.8%, respectively, with respect to the conventional GHG accounting, and a decrease of the Polish responsibility by 2.81%. To assess the possible consequences deriving from the application of this new methodology, we also consider the effects of a shift of the Italian imports from Poland to Sweden of Machinery and Transport Equipments, a crucial sector in the trade relations among the three countries, which accounts for about 45% of total exports from Poland and Sweden to Italy. Finally, we discuss some policy implications deriving from the application of the consumption-based accounting, devoting particular attention to the results emerging from its hypothetical adoption in the EU-27. The analysis performed in the paper suggests that the adoption of a consumption-based accounting could be an important tool in the climate change challenge to reduce global emissions.

  17. Communication apprehension and maths anxiety as barriers to communication and numeracy skills development in accounting and business education

    OpenAIRE

    Joyce, John; Hassall, Trevor; Arquero-Montano, Jose; Donoso-Anes, Jose Antonio

    2006-01-01

    Purpose – To establish the existence of barriers to communication and numeracy skills development and to establish the levels of these exhibited by accounting and business students at the commencement of their courses in higher education.\\ud Design/methodology/approach – Uses questionnaires to establish the levels of communication apprehension (CA) and maths anxiety (MA) in students at the commencement of their accounting and business courses in higher education. Establishes the underlying fa...

  18. Methodology applied to develop the DHIE: applied methodology

    CSIR Research Space (South Africa)

    Herselman, Marlien

    2016-12-01

    Full Text Available This section will address the methodology that was applied to develop the South African Digital Health Innovation Ecosystem (DHIE). Each chapter under Section B represents a specific phase in the methodology....

  19. Process Accounting

    OpenAIRE

    Gilbertson, Keith

    2002-01-01

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

  20. Development of Audit Calculation Methodology for RIA Safety Analysis

    Energy Technology Data Exchange (ETDEWEB)

    Lee, Joosuk; Kim, Gwanyoung; Woo, Swengwoong [Korea Institute of Nuclear Safety, Daejeon (Korea, Republic of)

    2015-05-15

    The interim criteria contain more stringent limits than previous ones. For example, pellet-to-cladding mechanical interaction(PCMI) was introduced as a new failure criteria. And both short-term (e.g. fuel-to coolant interaction, rod burst) and long-term(e.g., fuel rod ballooning, flow blockage) phenomena should be addressed for core coolability assurance. For dose calculations, transient-induced fission gas release has to be accounted additionally. Traditionally, the approved RIA analysis methodologies for licensing application are developed based on conservative approach. But newly introduced safety criteria tend to reduce the margins to the criteria. Thereby, licensees are trying to improve the margins by utilizing a less conservative approach. In this situation, to cope with this trend, a new audit calculation methodology needs to be developed. In this paper, the new methodology, which is currently under developing in KINS, was introduced. For the development of audit calculation methodology of RIA safety analysis based on the realistic evaluation approach, preliminary calculation by utilizing the best estimate code has been done on the initial core of APR1400. Followings are main conclusions. - With the assumption of single full-strength control rod ejection in HZP condition, rod failure due to PCMI is not predicted. - And coolability can be assured in view of entalphy and fuel melting. - But, rod failure due to DNBR is expected, and there is possibility of fuel failure at the rated power conditions also.

  1. The development of a checklist to enhance methodological quality in intervention programs

    Directory of Open Access Journals (Sweden)

    Salvador Chacón-Moscoso

    2016-11-01

    Full Text Available The methodological quality of primary studies is an important issue when performing meta-analyses or systematic reviews. Nevertheless, there are no clear criteria for how methodological quality should be analyzed. Controversies emerge when considering the various theoretical and empirical definitions, especially in relation to three interrelated problems: the lack of representativeness, utility, and feasibility. In this article, we (a systematize and summarize the available literature about methodological quality in primary studies; (b propose a specific, parsimonious, 12-item checklist to empirically define the methodological quality of primary studies based on a content validity study; and (c present an inter-coder reliability study for the resulting 12 items. This paper provides a precise and rigorous description of the development of this checklist, highlighting the clearly specified criteria for the inclusion of items and a substantial inter-coder agreement in the different items. Rather than simply proposing another checklist, however, it then argues that the list constitutes an assessment tool with respect to the representativeness, utility, and feasibility of the most frequent methodological quality items in the literature, one that provides practitioners and researchers with clear criteria for choosing items that may be adequate to their needs. We propose individual methodological features as indicators of quality, arguing that these need to be taken into account when designing, implementing, or evaluating an intervention program. This enhances methodological quality of intervention programs and fosters the cumulative knowledge based on meta-analyses of these interventions. Future development of the checklist is discussed.

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

    Science.gov (United States)

    Ramachandran Rackliffe, Usha; Ragland, Linda

    2016-01-01

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

  3. Methodology for substantiation of the fast reactor fuel element serviceability

    International Nuclear Information System (INIS)

    Tsykanov, V.A.; Maershin, A.A.

    1988-01-01

    Methodological aspects of fast reactor fuel element serviceability substantiation are presented. The choice of the experimental program and strategies of its realization to solve the problem set in short time, taking into account available experimental means, are substantiated. Factors determining fuel element serviceability depending on parameters and operational conditions are considered. The methodological approach recommending separate studing of the factors, which points to the possibility of data acquisition, required for the development of calculational models and substantiation of fuel element serviceability in pilot and experimental reactors, is described. It is shown that the special-purpose data are more useful for the substantiation of fuel element serviceability and analytical method development than unsubstantial and expensive complex tests of fuel elements and fuel assemblies, which should be conducted only at final stages for the improvement of the structure on the whole

  4. Analysis of the Possibility to Organize the Management Accounting through the Target Costing (TC Method in the Romanian Entities

    Directory of Open Access Journals (Sweden)

    Sorinel CĂPUŞNEANU

    2011-09-01

    Full Text Available This article presents a way of organizing the management accounting and cost calculation through the Target Costing method. There are treated the development stages of Target Costing method, and the role of the management accountant in the development and implementation of this method. The causes behind the choice to adapt the principles of Target Costing method to the Romanian General Accounting Plan and the operation of accounts used in highlighting economic and financial operations at the entity leve have been analyzedl. There are treated theoretical and applied the methodological steps taken in the management accounting and cost calculation. The article ends with the conclusions of the authors about the possibility of adapting the principles of Target Costing method to the Romanian General Accounting Plan and the advantages offered by this method.

  5. Responsibility, Authority, and Accountability in School-Based and Non-School-Based Management: Principals' Coping Strategies

    Science.gov (United States)

    Grinshtain, Yael; Gibton, Dan

    2018-01-01

    Purpose: The purpose of this paper is to understand how primary school principals in Israel cope with the gaps between authority and responsibility in their work, deriving from partially implemented decentralization processes, and how this relates to school-based management (SBM) and accountability principles. Design/methodology/approach: Using…

  6. ARAMIS project: A comprehensive methodology for the identification of reference accident scenarios in process industries

    International Nuclear Information System (INIS)

    Delvosalle, Christian; Fievez, Cecile; Pipart, Aurore; Debray, Bruno

    2006-01-01

    In the frame of the Accidental Risk Assessment Methodology for Industries (ARAMIS) project, this paper aims at presenting the work carried out in the part of the project devoted to the definition of accident scenarios. This topic is a key-point in risk assessment and serves as basis for the whole risk quantification. The first result of the work is the building of a methodology for the identification of major accident hazards (MIMAH), which is carried out with the development of generic fault and event trees based on a typology of equipment and substances. The term 'major accidents' must be understood as the worst accidents likely to occur on the equipment, assuming that no safety systems are installed. A second methodology, called methodology for the identification of reference accident scenarios (MIRAS) takes into account the influence of safety systems on both the frequencies and possible consequences of accidents. This methodology leads to identify more realistic accident scenarios. The reference accident scenarios are chosen with the help of a tool called 'risk matrix', crossing the frequency and the consequences of accidents. This paper presents both methodologies and an application on an ethylene oxide storage

  7. Offsetting deficit conceptualisations: methodological considerations for higher education research

    Directory of Open Access Journals (Sweden)

    Lynn Coleman

    2016-06-01

    Full Text Available This paper contributes to the current introspection in the academic development community that critiques the persistent conceptualisations of students as deficient. Deficit discourses are also implicated in many of the student support, curriculum and pedagogic initiatives employed across the higher education sector. The argument developed here, unlike most of the existing debates which focus on pedagogic or institutional initiatives, explores how the research interests and methodological choices of academic developers and researchers could incorporate sensitivity against deficit conceptions and foster more contextualised accounts of students and their learning. This article uses an ethnographic study into the assignment practices of vocational higher education students to show how certain methodological and theoretical choices engender anti-deficit conceptualisations. The study’s analytic framework uses the concepts of literacy practices and knowledge recontextualisation to place analytic attention on both the students’ assignment practices and the influence of curriculum decision making on such practices. The significance of this dual focus is its ability to capture the complexity of students’ meaning-making during assignment production, without remaining silent about the structuring influence of the curriculum. I argue in this paper that the focus on both students and curriculum is able to offer contextualised accounts of students’ interpretations and enacted experiences of their assessment and curriculum environment. Exploring the multidimensional nature of student learning experiences in ways that accommodate the influence of various contextual realities brings researchers and their research agendas closer to offsetting deficit conceptualisation.

  8. Theoretical and methodological reasoning of correction technologies of the physical conditions of students of music speciality

    Directory of Open Access Journals (Sweden)

    Petro Marynchuk

    2017-08-01

    Full Text Available The article emphasizes the lack of development of the methodological basis for the physical education of students of Music Arts. Professionally dependent indicators of physical condition were taken into account. The article also outlines the main theoretical and methodological provisions that underlie the development of technology for correction of the physical condition of students of music arts. They are in particular actualization of life-giving motivation of students to increase the level of physical condition, regular physical exercises, the need for the development of professionally important physical qualities, ensuring the differentiation of physical activity, taking into account the level of physical state and physical conditions of students of Music Arts. The structure of the technology of correction of the physical condition of students of Music Arts is considered. The technology contains the purpose, tasks, principles, stages of implementation, the program with the use of physical culture, performance criteria. The main stages of the technology implementation – preparatory, main, final – are analyzed. The means of motor activity of innovative direction are described for use in the practice of higher educational institutions, which take into account the features of the student staff, their mode of educational activity.

  9. Introducing a methodology for estimating duration of surgery in health services research.

    Science.gov (United States)

    Redelmeier, Donald A; Thiruchelvam, Deva; Daneman, Nick

    2008-09-01

    The duration of surgery is an indicator for the quality, risks, and efficiency of surgical procedures. We introduce a new methodology for assessing the duration of surgery based on anesthesiology billing records, along with reviewing its fundamental logic and limitations. The validity of the methodology was assessed through a population-based cohort of patients (n=480,986) undergoing elective operations in 246 Ontario hospitals with 1,084 anesthesiologists between April 1, 1992 and March 31, 2002 (10 years). The weaknesses of the methodology relate to missing data, self-serving exaggerations by providers, imprecisions from clinical diversity, upper limits due to accounting regulations, fluctuations from updates over the years, national differences in reimbursement schedules, and the general failings of claims base analyses. The strengths of the methodology are in providing data that match clinical experiences, correspond to chart review, are consistent over time, can detect differences where differences would be anticipated, and might have implications for examining patient outcomes after long surgical times. We suggest that an understanding and application of large studies of surgical duration may help scientists explore selected questions concerning postoperative complications.

  10. Method of accounting and approaches to tax optimization of income tax of entities

    Directory of Open Access Journals (Sweden)

    V.V. Sokolovska

    2016-12-01

    Full Text Available The article focuses on the organization and methodology of income tax accounting. It describes the documented operations related to the calculation and payment of income tax and it suggests the standard form of the original document to reduce the time for calculation of tax and facilitation in filling in the tax return. The author describes the accounts system designed for income tax cost accounting, and gives their analytical sections. The article discloses the need of management reports for this tax and suggests to implement the standard form of report for an enterprise for the efficiency of management of revenues, costs, and as a result, income tax. The author singles out the methods of tax optimization of income tax calculation base in the following four areas: the methods related to the fixed assets of the enterprise, inventory, accounts receivable, and the employee's salary. The algorithm of the tax optimization in enterprises is developed. This algorithm, due to the simplicity of its shape, will help management personnel and an accountant of an enterprise to identify possible ways of reducing the amounts payable for income tax under the current legislation.

  11. Bridging Parallel Rows: Epistemic Difference and Relational Accountability in Cross-Cultural Research

    Directory of Open Access Journals (Sweden)

    Nicole Latulippe

    2015-05-01

    Full Text Available To what extent are non-Indigenous researchers invited to engage the knowledges of Indigenous peoples? For those working within a western paradigm, what is an ethical approach to traditional knowledge (TK research? While these questions are not openly addressed in the burgeoning literature on TK, scholarship on Indigenous research methodologies provides guidance. Reflexive self-study - what Margaret Kovach calls researcher preparation - subtends an ethical approach. It makes relational, contextual, and mutually beneficial research possible. In my work on contested fisheries knowledge and decision-making systems in Ontario, Canada, a treaty perspective orients my mixed methodological approach. It reflects my relationships to Indigenous lands, peoples, and histories, and enables an ethical space of engagement through which relational accountability and respect for epistemic difference can be realized.

  12. Internet accounting

    NARCIS (Netherlands)

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

    2001-01-01

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

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

    NARCIS (Netherlands)

    Schillemans, Thomas

    2015-01-01

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

  14. Accounting Students’ Choice on Accounting Information Technology Careers

    OpenAIRE

    Nurul Hasanah Uswati Dewi

    2014-01-01

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

  15. Convergence of IFRS and US GAAP in the field of lease: the impact of new methodological approaches for operating lease reporting

    Directory of Open Access Journals (Sweden)

    Patrik Svoboda

    2012-01-01

    Full Text Available Since 2002 the International Accounting Standards Board (IASB and the Financial Accounting Standards Board (FASB has begun significantly cooperate in the creation of standards based on the same principals. This is a process of convergence. It is realized through a series of sub-projects aimed at short-term or long-term period. Revenue recognition and lease reporting projects represent priority areas of convergence. The issue of leases belongs to one of the areas in which there have been, after a relatively long time, criticized the very principles applied in international accounting standards. The result of the convergence activities should be the creation of such methodological approaches of reporting the lease contracts on the side of lessee and then lessor that would eliminate the main weaknesses of the current system of reporting based on the classification of lease contracts in connection with the execution or non execution of the transfer of risks and benefits associated with the lease to the lessee. The aim of this paper is to evaluate the impact of implementation of the newly proposed methodological approach for lease reporting in the field of operating leases into the financial statements that will be affected by this change of methodology (balance sheet, income statement. Subsequently, it is evaluated also the impact into selected indicators of financial analysis with a focus on indicators, in whose construction are used items of statements that are significantly affected by the change of the methodological approach.

  16. Use of process monitoring data for the enhancement of nuclear material control and accounting

    International Nuclear Information System (INIS)

    Miles, J.C.; Glancy, J.E.; Donelson, S.E.

    1979-09-01

    Two licensed fuel fabrication facilities, one processing low-enriched and the other high-enriched uranium, were examined in this study. Safeguards effectiveness of the current material accounting system at each licensee was quantitatively assessed using an evaluation methodology. Two generations of alternate material control systems using portions of the facilities' process monitoring data were developed and similarly evaluated for each facility

  17. Safeguards material control and accounting at licensed processing facilities. Quarterly report, July--September 1977

    International Nuclear Information System (INIS)

    Sacks, I.J.

    1978-12-01

    Objective was to develop the methodology and software needed for assessing Material Control and Accounting (MC and A) systems at fixed site nuclear fuel facilities. The assessment of an MC and A system requires five steps: target identification, event set generation, MC and A response determination, component performance models, and thermo-physical property data base. Progress on each is reported

  18. An Analysis of the Romanian General Accounting Plan. Opportunities for Adaptation to the Activity-Based Costing (ABC Method

    Directory of Open Access Journals (Sweden)

    Irina-Alina Preda

    2008-11-01

    Full Text Available In this article, we analyze the causes that have led to the improvement of the Romanian general accounting plan according to the Activity- Based Costing (ABC method. We explain the advantages presented by the dissociated organization of management accounting, in contrast with the tabular- statistical form. The article also describes the methodological steps to be taken in the process of recording book entries, according to the Activity-Based Costing (ABC method in Romania.

  19. Methodology For Evaluation Of Regulatory Effectiveness In Physical Protection

    International Nuclear Information System (INIS)

    Izmaylov, Alexander; Valente, John; Griggs, James R.; Rexroth, Paul; Piskarev, Alexander; Babkin, Vladimir; Sokolov, Egor; Melton, Ronald B.; Cunningham, Mitchel E.; Baker, Kathryn A.; Brothers, Alan J.

    2005-01-01

    Material protection, control, and accounting (MPC and A) regulatory documents play an important role in securing and protecting nuclear material by regulating a variety of activities at different hierarchical levels. The development, implementation, and practical application of these regulatory documents requires a significant investment of financial and material resources. Therefore, it is important to evaluate the effectiveness of the regulatory development process and the extent to which regulations improve the effectiveness of MPC and A at nuclear sites. The joint Russian and U.S. Regulatory Development Project has a goal of evaluating the effectiveness of regulatory documents developed for MPC and A. As part of this joint Project, a methodology for evaluating effectiveness has been developed. This methodology was developed around physical protection objectives. The developed methodology specifies physical protection objectives to be accomplished through the implementation of a regulatory system based on the physical protection goals at the nuclear sites. It includes approaches to assessing regulatory effectiveness, the hierarchical structure of physical protection objectives to be accomplished through implementing regulations, a 'mapping' of the physical protection objectives to the regulatory framework, a list of criteria for evaluating the effectiveness of physical protection regulations and effectiveness indicators, as well as means and methods for gathering information and implementation of this evaluation.

  20. Organizational information assets classification model and security architecture methodology

    Directory of Open Access Journals (Sweden)

    Mostafa Tamtaji

    2015-12-01

    Full Text Available Today's, Organizations are exposed with huge and diversity of information and information assets that are produced in different systems shuch as KMS, financial and accounting systems, official and industrial automation sysytems and so on and protection of these information is necessary. Cloud computing is a model for enabling ubiquitous, convenient, on-demand network access to a shared pool of configurable computing resources that can be rapidly provisioned and released.several benefits of this model cuses that organization has a great trend to implementing Cloud computing. Maintaining and management of information security is the main challenges in developing and accepting of this model. In this paper, at first, according to "design science research methodology" and compatible with "design process at information systems research", a complete categorization of organizational assets, including 355 different types of information assets in 7 groups and 3 level, is presented to managers be able to plan corresponding security controls according to importance of each groups. Then, for directing of organization to architect it’s information security in cloud computing environment, appropriate methodology is presented. Presented cloud computing security architecture , resulted proposed methodology, and presented classification model according to Delphi method and expers comments discussed and verified.

  1. Prof. Richard Mattessich at 95. His Research Methodology

    Directory of Open Access Journals (Sweden)

    Giuseppe Galassi

    2017-12-01

    Full Text Available This paper is presented as a tribute to prof. Richard Mattessich. It is written “through the eyes” of a researcher who has worked closely with him over a period of 42 years, starting attending his courses of “Income Determination Theory” and “Research Methodology” at the University of British Columbia in 1975. Among his huge scientific research and publications, I intend to underline these three major contributions: (i Accounting metrics and other mathematical instruments which anticipated computer spreadsheet by 30 years; (ii. The preparation of accountants for information economics by means of analytical methods; and (iii The proposition of the “onion model of reality” to distinguish different Kind of reality. Este trabajo se presenta como un tributo al profesor Richard Mattessich. Está escrito “con los ojos” de un investigador que ha trabajado estrechamente con él durante un período de 42 años, comenzando a asistir a sus cursos de " Income Determination Theory" y "Research Methodology" en la Universidad de British Columbia en 1975. Entre su investigación y publicaciones, más importantes pretendo subrayar estas tres contribuciones principales: (i Accounting metrics and other mathematical instruments which anticipated computer spreadsheet by 30 years; (ii The preparation of accountants for information economics by means of analytical methods; y (iii The proposition of the “onion model of reality” to distinguish different Kind of reality.

  2. Structuring factoring business: accounting aspects

    Directory of Open Access Journals (Sweden)

    I.M. Vygivska

    2017-08-01

    Full Text Available The article theoretically substantiates the fact that factoring belongs to the main operational activity of a factoring company, and this allowed structuring the factoring business by types of activity. The lack of a unified approach to the classification of factoring (factoring services made it possible to systematize and refine their classification as a basis for developing accounting and analytical support for risk management of factoring business. The authors single out such classification signs as: the right of the reverse claim (reverse, irretrievable, a territorial feature (international, internal, the subject of the factoring contract (real, consensual, the availability of notification of the debtor (conventional, confidential. The structuring of factoring business contributes to the identification of the risks of the economic activities of a factoring company depending on the type of factoring, the development of methodological support for the bookkeeping of factoring transactions in a risk environment, the search for risk management practices and the determination of management effectiveness in general.

  3. A methodology to evaluate the fatigue life of flexible pipes

    Energy Technology Data Exchange (ETDEWEB)

    Sousa, Fernando J.M. de; Sousa, Jose Renato M. de; Siqueira, Marcos Q. de; Sagrilo, Luis V.S. [Coordenacao dos Programas de Pos-graduacao em Engenharia (COPPE/UFRJ), Rio de Janeiro, RJ (Brazil); Lemos, Carlos Alberto D. de [Petroleo Brasileiro S.A. (PETROBRAS), Rio de Janeiro, RJ (Brazil)

    2009-07-01

    This paper focus on a methodology to perform the fatigue analysis of flexible pipes. This methodology employs functions that convert forces and moments obtained in global analyses into stresses. The stresses are then processed by well-known cycle counting methods, and S-N curves evaluate the damage at several points in the pipe cross-section. Palmgren-Miner linear damage hypothesis is assumed in order to calculate the accumulated fatigue damage. A parametric study on the fatigue life of a flexible pipe employing this methodology is presented. The main points addressed in the study are the influence of friction between layers in the results, the importance of evaluating the fatigue life in various points of the pipe cross-section and the effect of different mean stress levels. The obtained results suggest that the consideration of friction effects strongly influences the fatigue life of flexible risers and these effects have to be accounted both in the global and local analyses of the riser. Moreover, mean stress effects are also significant and at least 8 equally spaced wires in each analyzed section of the riser must be considered in fatigue analyses. (author)

  4. A fundamentalist perspective on accounting and implications for accounting

    Directory of Open Access Journals (Sweden)

    Guohua Jiang

    2013-12-01

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

  5. Directions of improvement of account of factoring operations

    Directory of Open Access Journals (Sweden)

    V.I. Kuz

    2015-06-01

    Full Text Available With the height of competition on commodity markets the suppliers of commodities and services for bringing in of new and maintenance of present clients are forced to give certain privileges to them, including postponement or arranging on the installment system of payment. In these terms one of perspective instruments of financing of enterprises of the real sector is factoring. Factoring plays an important role in a market economy. He provides to the enterprises and organizations of height of volume of turnover means and acceleration of circulating of capital; assists more rapid redemption a debtor and creditor debts and as a result, height of rates of production and circulating of commodities, works or services; assists expansion of production. How a process of development of factoring operations is intensive enough, a necessity grows for the detailed consideration of methodology of record-keeping of factoring operations. Methodology of record-keeping of factoring operations offered in the article for a supplier, at a factor and debtor, on the basis of operating card of accounts can be used in practice of commercial organizations-participants of agreement of factoring.

  6. Accountability after Structural Disaggregation: Comparing Agency Accountability Arrangements

    NARCIS (Netherlands)

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

    2015-01-01

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

  7. Scenario development methodologies

    International Nuclear Information System (INIS)

    Eng, T.; Hudson, J.; Stephansson, O.

    1994-11-01

    In the period 1981-1994, SKB has studied several methodologies to systematize and visualize all the features, events and processes (FEPs) that can influence a repository for radioactive waste in the future. All the work performed is based on the terminology and basic findings in the joint SKI/SKB work on scenario development presented in the SKB Technical Report 89-35. The methodologies studied are a) Event tree analysis, b) Influence diagrams and c) Rock Engineering Systems (RES) matrices. Each one of the methodologies is explained in this report as well as examples of applications. One chapter is devoted to a comparison between the two most promising methodologies, namely: Influence diagrams and the RES methodology. In conclusion a combination of parts of the Influence diagram and the RES methodology is likely to be a promising approach. 26 refs

  8. A methodology for analyzing the detection and suppression of fires in nuclear power plants

    International Nuclear Information System (INIS)

    Siu, N.; Apostolakis, G.

    1986-01-01

    The assessment of the fire risk in nuclear power plants requires the analysis of fire scenarios within specified rooms. A methodology that integrates the fire protection features of a given room into an existing fire risk analysis framework is developed. An important component of this methodology is a model for the time required to detect and suppress a fire in a given room, called the ''hazard time.'' This model accounts for the reliability of fire detection and suppression equipment, as well as for the characteristics rates of the detection and suppression processes. Because the available evidence for fire detection and suppression in nuclear power plants is sparse and often qualitative, a second component of this methodology is a set of methods needed to employ imprecise information in a statistical analysis. These methods can be applied to a wide variety of problems

  9. Methodology for time-dependent reliability analysis of accident sequences and complex reactor systems

    International Nuclear Information System (INIS)

    Paula, H.M.

    1984-01-01

    The work presented here is of direct use in probabilistic risk assessment (PRA) and is of value to utilities as well as the Nuclear Regulatory Commission (NRC). Specifically, this report presents a methodology and a computer program to calculate the expected number of occurrences for each accident sequence in an event tree. The methodology evaluates the time-dependent (instantaneous) and the average behavior of the accident sequence. The methodology accounts for standby safety system and component failures that occur (a) before they are demanded, (b) upon demand, and (c) during the mission (system operation). With respect to failures that occur during the mission, this methodology is unique in the sense that it models components that can be repaired during the mission. The expected number of system failures during the mission provides an upper bound for the probability of a system failure to run - the mission unreliability. The basic event modeling includes components that are continuously monitored, periodically tested, and those that are not tested or are otherwise nonrepairable. The computer program ASA allows practical applications of the method developed. This work represents a required extension of the presently available methodology and allows a more realistic PRA of nuclear power plants

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

    Directory of Open Access Journals (Sweden)

    Daniela CREŢU

    2014-11-01

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

  11. Depreciation Accounting in the Uniform Chart of Accounts.

    Science.gov (United States)

    1982-12-01

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

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

    OpenAIRE

    Suhaiza Ismail; Nurkamariah Kasim

    2012-01-01

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

  13. Gold Investment Account in Kuwait Finance House (M Berhad and Maybank Berhad

    Directory of Open Access Journals (Sweden)

    Mohamed Kamil, M. M.

    2013-06-01

    Full Text Available Banks in Malaysia offer gold investment accounts to customers who will make deposits when prices of gold are low and withdraw ata profit when prices rise. The objective of this paper is to determine the major differences and similarities between the nature of gold investment accounts operation in Islamic bank, Kuwait Finance House (M Berhad (KFH and the conventional bank, Maybank Berhad tocome up with the best options between their two products. This research adopts the qualitative method as the main research methodology. The information on gold investment accounts are gained from semi-structured interviews conducted with bankers in these two banks that are directly involved in the operation. This research discovered that the gold investment account offered by KFH is the best choice as compared to Maybank Berhad because the subject matter which is gold exists during the transaction between the depositor and the bank. Thus, it provides safety for the customer to possess a real physical gold. The clarification in this research will help the public to decide the best preference in gold investment either inIslamic or conventional bank.

  14. Formation of the methodological matrix of the strategic analysis of the enterprise

    Directory of Open Access Journals (Sweden)

    N.H. Vygovskaya

    2018-04-01

    Full Text Available The article is devoted to the study of the methodological matrix of the strategic analysis of the enterprise. The aim of this article is to analyze the influence of methodological changes in the 20th century on the methodology of strategic analysis; critical assessment and generalization of scientific approaches to its methods. Evaluation of scientific works on analysis made it possible to identify such problems in the methodology of strategic analysis as the lack of consideration of the features of strategic analysis in the formation of its methods, which often leads to confusion of methods of financial (economic, thrifty analysis; failure to use the fact that the strategic analysis contains, besides the methods of analyzing the internal and external environment, the methods of forecast analysis aimed at forming the strategy for the development of the enterprise; identification of the concepts «image», «reception», «method» of analysis; multidirectionality and indistinctness of signs of classification of methods of strategic analysis; blind copying of foreign methods of application of techniques and methods of strategic analysis without taking into account the specifics of domestic economic conditions. The expediency of using the system approach in forming the methodological design of strategic analysis is proved, which will allow to combine the methodology as a science of methods (a broad approach to the methods of strategic analysis with methodology as a set of applied methods and methods of analysis (narrow approach to methodology. The use of the system approach allowed to distinguish three levels of the methodology of strategic analysis. The first and second levels of methodology correspond to the level of science, the third level – the practice. When developing the third level of special methods of strategic analysis, an approach is applied that differentiates them depending on the stages of strategic analysis (methods of the stage

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

    Science.gov (United States)

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

    2016-01-01

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

  16. Calculation and evaluation methodology of the flawed pipe and the compute program development

    International Nuclear Information System (INIS)

    Liu Chang; Qian Hao; Yao Weida; Liang Xingyun

    2013-01-01

    Background: The crack will grow gradually under alternating load for a pressurized pipe, whereas the load is less than the fatigue strength limit. Purpose: Both calculation and evaluation methodology for a flawed pipe that have been detected during in-service inspection is elaborated here base on the Elastic Plastic Fracture Mechanics (EPFM) criteria. Methods: In the compute, the depth and length interaction of a flaw has been considered and a compute program is developed per Visual C++. Results: The fluctuating load of the Reactor Coolant System transients, the initial flaw shape, the initial flaw orientation are all accounted here. Conclusions: The calculation and evaluation methodology here is an important basis for continue working or not. (authors)

  17. THE ECONOMIC SUBSTANCE OF ACCOUNTING FOR FINANCIAL INVESTMENT AND THE PROSPECT OF USING “BLOCKCHAIN” TO CONTROL INVESTMENT ACTIVITY IN UKRAINE

    Directory of Open Access Journals (Sweden)

    Alina Lytvynenko

    2018-03-01

    Full Text Available The subject matter of the research is the financial investment and the application of innovative technologies to improve accounting in the context of investment management as one of the most important components of economic development. The goal is to study the methodology of reflecting financial investments of domestic enterprises. The objectives are to improve accounting of financial investments in the enterprise, to research the development prospects of accounting by introducing innovative technologies through the disclosure of theoretical aspects of research and the estimation of practical aspects of the study, the possibility of using the technology of blockchain in Ukraine to improve the financial reporting taking into account the experience of international partners (foreign countries. The methods used are system analysis and structural analysis. The following results are obtained. The state of investment accounting was analyzed and the prospects of using blockchain technology for improving auditing efficiency, increasing the transparency of financial investments and for counteracting corruption were found. Conclusions. During the analysis of the cause and effect relations of using innovative technologies in accounting, the immaturity of the existing accounting methodology was shown; this immaturity specifies incompleteness, the decline in the adequacy of accounting data in accordance with the realities of investment processes and the development of the industry as a whole. The use of blockchain technology enables restructuring the processes of accounting and their automation and increases the level of transparency of information disclosure by enterprises. Using blockchain for auditing becomes a unique solution as auditing affects all industries and is the foundation that helps global financial markets gain investor confidence. Taking into account the economic problems of Ukraine, the use of blockchain technology will help solve the

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

    Science.gov (United States)

    Ramaswamy, Vinita

    2007-01-01

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

  19. Accounting Students’ Choice on Accounting Information Technology Careers

    Directory of Open Access Journals (Sweden)

    Nurul Hasanah Uswati Dewi

    2014-12-01

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

  20. Accounting Students’ Choice on Accounting Information Technology Careers

    Directory of Open Access Journals (Sweden)

    Nurul Hasanah Uswati Dewi

    2014-12-01

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

  1. 76 FR 53378 - Cost Accounting Standards: Accounting for Insurance Costs

    Science.gov (United States)

    2011-08-26

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

  2. Local and regional low carbon scenarios methodology, challenges and opportunities

    International Nuclear Information System (INIS)

    2010-01-01

    In its first part, this report discusses the emergence of local climate and energy policy in Europe, the implementation of nationally imposed but regionally anchored energy scenarios (i.e. in France, the Climate Air Energy Regional Schemes or SRCAE). Then it addresses the methodological and political aspects of local and regional low emission scenarios: methodologies and typologies of energy scenarios, ways to define an appropriate emission reduction and energy consumption objective, ways to deal with emission or carbon gaps, ways to make local emission inventories, ways to gather local data, ways to deal with special emission sources, ways to assess and develop local energy efficiency and renewable energy potentials, ways to take energy sufficiency into account, and the evolution from energy autonomy to 100% renewable energy territories. The last part addresses the issues of stake holder and citizen participation in the definition of long term strategies

  3. Archetype modeling methodology.

    Science.gov (United States)

    Moner, David; Maldonado, José Alberto; Robles, Montserrat

    2018-03-01

    Clinical Information Models (CIMs) expressed as archetypes play an essential role in the design and development of current Electronic Health Record (EHR) information structures. Although there exist many experiences about using archetypes in the literature, a comprehensive and formal methodology for archetype modeling does not exist. Having a modeling methodology is essential to develop quality archetypes, in order to guide the development of EHR systems and to allow the semantic interoperability of health data. In this work, an archetype modeling methodology is proposed. This paper describes its phases, the inputs and outputs of each phase, and the involved participants and tools. It also includes the description of the possible strategies to organize the modeling process. The proposed methodology is inspired by existing best practices of CIMs, software and ontology development. The methodology has been applied and evaluated in regional and national EHR projects. The application of the methodology provided useful feedback and improvements, and confirmed its advantages. The conclusion of this work is that having a formal methodology for archetype development facilitates the definition and adoption of interoperable archetypes, improves their quality, and facilitates their reuse among different information systems and EHR projects. Moreover, the proposed methodology can be also a reference for CIMs development using any other formalism. Copyright © 2018 Elsevier Inc. All rights reserved.

  4. An optimal baseline selection methodology for data-driven damage detection and temperature compensation in acousto-ultrasonics

    International Nuclear Information System (INIS)

    Torres-Arredondo, M-A; Sierra-Pérez, Julián; Cabanes, Guénaël

    2016-01-01

    The process of measuring and analysing the data from a distributed sensor network all over a structural system in order to quantify its condition is known as structural health monitoring (SHM). For the design of a trustworthy health monitoring system, a vast amount of information regarding the inherent physical characteristics of the sources and their propagation and interaction across the structure is crucial. Moreover, any SHM system which is expected to transition to field operation must take into account the influence of environmental and operational changes which cause modifications in the stiffness and damping of the structure and consequently modify its dynamic behaviour. On that account, special attention is paid in this paper to the development of an efficient SHM methodology where robust signal processing and pattern recognition techniques are integrated for the correct interpretation of complex ultrasonic waves within the context of damage detection and identification. The methodology is based on an acousto-ultrasonics technique where the discrete wavelet transform is evaluated for feature extraction and selection, linear principal component analysis for data-driven modelling and self-organising maps for a two-level clustering under the principle of local density. At the end, the methodology is experimentally demonstrated and results show that all the damages were detectable and identifiable. (paper)

  5. An optimal baseline selection methodology for data-driven damage detection and temperature compensation in acousto-ultrasonics

    Science.gov (United States)

    Torres-Arredondo, M.-A.; Sierra-Pérez, Julián; Cabanes, Guénaël

    2016-05-01

    The process of measuring and analysing the data from a distributed sensor network all over a structural system in order to quantify its condition is known as structural health monitoring (SHM). For the design of a trustworthy health monitoring system, a vast amount of information regarding the inherent physical characteristics of the sources and their propagation and interaction across the structure is crucial. Moreover, any SHM system which is expected to transition to field operation must take into account the influence of environmental and operational changes which cause modifications in the stiffness and damping of the structure and consequently modify its dynamic behaviour. On that account, special attention is paid in this paper to the development of an efficient SHM methodology where robust signal processing and pattern recognition techniques are integrated for the correct interpretation of complex ultrasonic waves within the context of damage detection and identification. The methodology is based on an acousto-ultrasonics technique where the discrete wavelet transform is evaluated for feature extraction and selection, linear principal component analysis for data-driven modelling and self-organising maps for a two-level clustering under the principle of local density. At the end, the methodology is experimentally demonstrated and results show that all the damages were detectable and identifiable.

  6. Process design for isolation of soybean oil bodies by applying the product-driven process synthesis methodology

    NARCIS (Netherlands)

    Zderic, A.; Taraksci, T.; Hooshyar, N.; Zondervan, E.; Meuldijk, J.

    2014-01-01

    The present work describes the product driven process synthesis (PDPS) methodology for the conceptual design of extraction of intact oil bodies from soybeans. First, in this approach consumer needs are taken into account and based on these needs application of the final product (oil bodies) is

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

    Directory of Open Access Journals (Sweden)

    Ivana Zubac

    2012-01-01

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

  8. Safeguards Accountability Network accountability and materials management

    International Nuclear Information System (INIS)

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

    1985-01-01

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

  9. Traditional Market Accounting: Management or Financial Accounting?

    OpenAIRE

    Wiyarni, Wiyarni

    2017-01-01

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

  10. An optimization methodology for heterogeneous minor actinides transmutation

    Science.gov (United States)

    Kooyman, Timothée; Buiron, Laurent; Rimpault, Gérald

    2018-04-01

    In the case of a closed fuel cycle, minor actinides transmutation can lead to a strong reduction in spent fuel radiotoxicity and decay heat. In the heterogeneous approach, minor actinides are loaded in dedicated targets located at the core periphery so that long-lived minor actinides undergo fission and are turned in shorter-lived fission products. However, such targets require a specific design process due to high helium production in the fuel, high flux gradient at the core periphery and low power production. Additionally, the targets are generally manufactured with a high content in minor actinides in order to compensate for the low flux level at the core periphery. This leads to negative impacts on the fuel cycle in terms of neutron source and decay heat of the irradiated targets, which penalize their handling and reprocessing. In this paper, a simplified methodology for the design of targets is coupled with a method for the optimization of transmutation which takes into account both transmutation performances and fuel cycle impacts. The uncertainties and performances of this methodology are evaluated and shown to be sufficient to carry out scoping studies. An illustration is then made by considering the use of moderating material in the targets, which has a positive impact on the minor actinides consumption but a negative impact both on fuel cycle constraints (higher decay heat and neutron) and on assembly design (higher helium production and lower fuel volume fraction). It is shown that the use of moderating material is an optimal solution of the transmutation problem with regards to consumption and fuel cycle impacts, even when taking geometrical design considerations into account.

  11. Safeguarding the fuel cycle: Methodologies

    International Nuclear Information System (INIS)

    Gruemm, H.

    1984-01-01

    The effectiveness of IAEA safeguards is characterized by the extent to which they achieve their basic purpose - credible verification that no nuclear material is diverted from peaceful uses. This effectiveness depends inter alia but significantly on manpower in terms of the number and qualifications of inspectors. Staff increases will be required to improve effectiveness further, if this is requested by Member States, as well as to take into account new facilities expected to come under safeguards in the future. However, they are difficult to achieve due to financial constraints set by the IAEA budget. As a consequence, much has been done and is being undertaken to improve utilization of available manpower, including standardization of inspection procedures; improvement of management practices and training; rationalization of planning, reporting, and evaluation of inspection activities; and development of new equipment. This article focuses on certain aspects of the verification methodology presently used and asks: are any modifications of this methodology conceivable that would lead to economies of manpower, without loss of effectiveness. It has been stated in this context that present safeguards approaches are ''facility-oriented'' and that the adoption of a ''fuel cycle-oriented approach'' might bring about the desired savings. Many studies have been devoted to this very interesting suggestion. Up to this moment, no definite answer is available and further studies will be necessary to come to a conclusion. In what follows, the essentials of the problem are explained and some possible paths to a solution are discussed

  12. Accounting for Investement Property Under Romanian Accounting System

    Directory of Open Access Journals (Sweden)

    Sava Raluca

    2015-04-01

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

  13. COMPUTER-ASSISTED ACCOUNTING

    Directory of Open Access Journals (Sweden)

    SORIN-CIPRIAN TEIUŞAN

    2009-01-01

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

  14. 76 FR 81295 - Cost Accounting Standards: Cost Accounting Standards 412 and 413-Cost Accounting Standards...

    Science.gov (United States)

    2011-12-27

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

  15. Cognitive Sensitivity in Sibling Interactions: Development of the Construct and Comparison of Two Coding Methodologies

    Science.gov (United States)

    Prime, Heather; Perlman, Michal; Tackett, Jennifer L.; Jenkins, Jennifer M.

    2014-01-01

    Research Findings: The goal of this study was to develop a construct of sibling cognitive sensitivity, which describes the extent to which children take their siblings' knowledge and cognitive abilities into account when working toward a joint goal. In addition, the study compared 2 coding methodologies for measuring the construct: a thin…

  16. Analysis of Interbrand, BrandZ and BAV brand valuation methodologies

    Directory of Open Access Journals (Sweden)

    Krstić Bojan

    2011-01-01

    Full Text Available Brand valuation is considered for one of the most significant challenges of not only theory and practice of contemporary marketing, but other disciplines, as well. Namely, the complex nature of this issue implies the need for multidisciplinary approach and creation of methodology which goes beyond the borders of marketing as a discipline, and includes knowledge derived from accounting, finance and other areas. However, mostly one-sided approaches oriented towards determining brand value either based on research results of consumer behavior and attitudes or based on financial success of the brand are dominant in marketing and financial literature. Simultaneously with these theoretical methodologies, agencies for consultancy and marketing and other subjects have been developing their own brand valuation methods and models. Some of them can be appointed to comprehensive approach to brand valuation, which overcomes mentioned problem considering one-sided analysis of brand value. The comprehensive approach, namely, presumes brand valuation based on benefits which brand provides to both customers and enterprise that owns it, in other words - based on qualitative and quantitative measures respectively reflecting behavior and attitudes of consumers and assumed financial value of the brand, or, more precisely, brand value capitalization. According to the defined research subject, this paper is structured as follows: importance and problem of brand value are reviewed in the Introduction, and three most well-known brand valuation methodologies developed by consultancy agencies - Interbrand methodology and BrandZ and BAV models are analyzed in the next section. In the further considerations the results of comparative analysis of these methodologies are presented and implications for adequate brand valuation suggested.

  17. Obtention to the methodology for evaluation to the confirmation of the hazardous wastes safety isolation

    International Nuclear Information System (INIS)

    Peralta, J.L.; Gil, R.; Castillo, R.; Leyva, D.

    2003-01-01

    Taking into account, the practical experience of the safety assessment in the radioactive wastes management, the International Atomic Energy Agency (IAEA) recommendations in this topics, the norms and national and international legislation about noxious substances to the environment and their restriction limits, the best international practices and approaches of isolation hazardous wastes sites, a Methodology is developed (Cuba particular conditions) to obtaining and/or confirmation of the hazardous wastes safety isolation, as a tool able to carry out the assessment of facilities to build and all installation and/or place where hazardous wastes isolated from the environment. The Methodology, embraces the evaluation of technical, economic and social topics, allowing to develop an integral safety assessment which allows to estimate the environment possible impact for hazardous waste isolation (radioactive and non radioactive); Just are shown in this paper the selection approaches for the obtaining and/or evaluation of the best site, the steps description to continue for the definition of the main scenarios and the models to take into account in the valuation of the possible liberation and pathway to the environment of the non radioactive pollutants. The main contribution of this Methodology resides in the creation of a scientific-technique necessary guide for the evident demand of carrying out the most organized, effective and hazardous wastes safety management

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

    OpenAIRE

    Daniela CREŢU

    2014-01-01

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

  19. Management Accounting

    OpenAIRE

    John Burns; Martin Quinn; Liz Warren; João Oliveira

    2013-01-01

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

  20. Methodology for calculating power consumption of planetary mixers

    Science.gov (United States)

    Antsiferov, S. I.; Voronov, V. P.; Evtushenko, E. I.; Yakovlev, E. A.

    2018-03-01

    The paper presents the methodology and equations for calculating the power consumption necessary to overcome the resistance of a dry mixture caused by the movement of cylindrical rods in the body of a planetary mixer, as well as the calculation of the power consumed by idling mixers of this type. The equations take into account the size and physico-mechanical properties of mixing material, the size and shape of the mixer's working elements and the kinematics of its movement. The dependence of the power consumption on the angle of rotation in the plane perpendicular to the axis of rotation of the working member is presented.

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

    OpenAIRE

    Turková, Lenka

    2009-01-01

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

  2. Propulsion integration of hypersonic air-breathing vehicles utilizing a top-down design methodology

    Science.gov (United States)

    Kirkpatrick, Brad Kenneth

    In recent years, a focus of aerospace engineering design has been the development of advanced design methodologies and frameworks to account for increasingly complex and integrated vehicles. Techniques such as parametric modeling, global vehicle analyses, and interdisciplinary data sharing have been employed in an attempt to improve the design process. The purpose of this study is to introduce a new approach to integrated vehicle design known as the top-down design methodology. In the top-down design methodology, the main idea is to relate design changes on the vehicle system and sub-system level to a set of over-arching performance and customer requirements. Rather than focusing on the performance of an individual system, the system is analyzed in terms of the net effect it has on the overall vehicle and other vehicle systems. This detailed level of analysis can only be accomplished through the use of high fidelity computational tools such as Computational Fluid Dynamics (CFD) or Finite Element Analysis (FEA). The utility of the top-down design methodology is investigated through its application to the conceptual and preliminary design of a long-range hypersonic air-breathing vehicle for a hypothetical next generation hypersonic vehicle (NHRV) program. System-level design is demonstrated through the development of the nozzle section of the propulsion system. From this demonstration of the methodology, conclusions are made about the benefits, drawbacks, and cost of using the methodology.

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

    NARCIS (Netherlands)

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

    2010-01-01

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

  4. ACCOUNTING PARADIGM OF LIVED EXPERIENCES IN ACTION RESEARCH: THE CASE OF MALAYSIAN PLANTATION WORKERS

    Directory of Open Access Journals (Sweden)

    S. Susela DEVI

    2014-11-01

    Full Text Available This paper introduces action research as a possible new method to reduce the distance between idealism and accounting practice, thus contributing to the accounting literature. The source of this paper is an on-going large research project. The project has three objectives. Firstly, to provide evidence of the utilisation of accounting methods in the Malaya plantation industry from its earliest beginnings through to the introduction of accounting tools such as budgets, leading to the creation of a social and economic underclass in Malaysia. Secondly, to examine the extent to which accounting information provided in the Annual Reports of Malaysian plantation companies is used in determining the wages of plantation workers on the grounds that workers in the plantation industry have been and still are, among the most poorly paid in Malaysia, and perhaps the world. Interestingly, the wages of plantation workers are determined through a negotiation process between the National Union of Plantation Workers and the Malaysian Agricultural Producers Association. This paper draws from this research project and explicates the utilisation of the Action Research methodology in reporting the “lived experiences” of those affected by Management Accounting budgets and demonstrating how the parties to wage negotiation, the employers, union and employees, can better derive value from accounting information provided within the annual reports of Malaysian plantation companies.

  5. iMindMap as an Innovative Tool in Teaching and Learning Accounting: An Exploratory Study

    Science.gov (United States)

    Wan Jusoh, Wan Noor Hazlina; Ahmad, Suraya

    2016-01-01

    Purpose: The purpose of this study is to explore the use of iMindMap software as an interactive tool in the teaching and learning method and also to be able to consider iMindMap as an alternative instrument in achieving the ultimate learning outcome. Design/Methodology/Approach: Out of 268 students of the management accounting at the University of…

  6. JUDGMENT OF POLITICAL PARTIES ACCOUNTABILITY OF THE RIO GRANDE DO NORTE STATE: WHICH ASPECTS RELATE WITH APPROVAL AND DISAPPROVAL?

    Directory of Open Access Journals (Sweden)

    Stênnia Maria Ferreira de Brito

    2016-03-01

    Full Text Available The aim of this study is to identify factors that relate to the judgment of political parties accountability operating in the state of Rio Grande do Norte. Twenty-four political parties with directory in the state were selected considering those who have had their accounts judged between 2006 to 2013. In order to determine which factors are related to the trial of party accounts, logistic regression were considered for the analysis. Independent variables were the total revenues received by the party (in logarithm, dummy for political parties with or without the resources of the party fund and dummy for years that there were state elections, while the trial of the accounts of parties (approval / disapproval is dependent variable. The results show that only the dummy's Party Fund positively influence the judgments of the annual accounts parties. Thus, it is understood that the parties receiving public funds are more likely to provide better information and, therefore, have its accounts approved by the Unidade Técnica do Tribunal Regional Eleitoral do Rio Grande do Norte. Moreover, one can even say that the parties receiving such government help have a trend or an indication of concern with the concept of accountability, since the party fund is a public resource. It is recommended that future studies address other indicators, for example, liquidity, debt and profitability. Moreover, as also proxies related to the disclosure of financial statements, number of persons elected by party in relation to the number of candidates and party members number could become plausible indicators for future research that would use the same methodology. In addition, replicate this metodology to other states for comparative issues, and even use the same methodology at national level could be aspects of research to be worked for the future.

  7. Methodological considerations in evaluating a proliferation resistance of innovative nuclear energy systems

    International Nuclear Information System (INIS)

    Kikuchi, Masahiro; Takaki, Naoyuki; Murajiri, Masahiro; Nakagome, Yoshihiro; Tokiwai, Moriyasu

    2004-01-01

    Over 25 years ago, INFCE studied the evaluation methodology of proliferation resistance. Recently, INPRO and GEN-IV coordinated by the IAEA and the USDOE respectively seek an appropriate innovative fuel cycle system for next generation that is furnished safer, sustainable, economical and reliable features. The evaluation methodology of the proliferation resistance is also assigned as an essential part of both studies. The IAEA established and has been strictly implementing the verification measures with accurate material accountancy system from the early of the 1970s in order to detect diversion of plutonium that is individually separated from irradiated nuclear material and recycled as MOX fuel. This paper firstly identifies the impedibility of intrinsic features of innovative fuel cycles and the safeguardability of selected nonproliferation measures as two individual essential parameters for evaluation of a proliferation resistance capability. As a next step, this paper also shows methodological considerations in evaluating the proliferation resistance levels as a multiple model of several clusters that are identified the ability of each parameter. (author)

  8. Level 1 and 2 PSA methodology taking into account new design, operating and safety factors. Rev. 1

    International Nuclear Information System (INIS)

    Jirsa, P.; Patrik, M.

    2000-11-01

    The status of probabilistic safety assessment (PSA) is discussed (i) in relation to the expected nature of 'revolutionary' innovations and (ii) in the light of the EUR document, summarizing requirements put by European NPP operators on the future NPP design. The aims included: (1) analysis of limitations to the current PSA methodology; (2) specification of physical and operation processes the knowledge of which is necessary to ensure the safety criteria of advanced reactors; (3) summarisation of existing knowledge and description formats of the processes; (4) identification of theoretical and experimental work required to address the problem, preparation of data and computer codes, ensuring traceability to EU developmental programs. (P.A.)

  9. Methodology to evaluate the impact of the erosion in cultivated floors applying the technique of the 137CS

    International Nuclear Information System (INIS)

    Gil Castillo, R.; Peralta Vital, J.L.; Carrazana, J.; Riverol, M.; Penn, F.; Cabrera, E.

    2004-01-01

    The present paper shows the results obtained in the framework of 2 Nuclear Projects, in the topic of application of nuclear techniques to evaluate the erosion rates in cultivated soils. Taking into account the investigations with the 137 CS technique, carried out in the Province of Pinar del Rio, was obtained and validated (first time) a methodology to evaluate the erosion impact in a cropland. The obtained methodology includes all relevant stages for the adequate application of the 137 CS technique, from the initial step of area selection, the soil sampling process, selection of the models and finally, the results evaluation step. During the methodology validation process in soils of the Municipality of San Juan y Martinez, the erosion rates estimated by the methodology and the obtained values by watershed segment measures (traditional technique) were compared in a successful manner. The methodology is a technical guide, for the adequate application of the 137 CS technique to estimate the soil redistribution rates in cultivated soils

  10. A Concept of Accounting Quality from Accounting Harmonisation Perspective

    OpenAIRE

    Legenzova, R

    2016-01-01

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

  11. An approach to SOA development methodology: SOUP comparison with RUP and XP

    OpenAIRE

    Sandra Svanidzaitė

    2014-01-01

    Service oriented architecture (SOA) is an architecture for distributed applications composed of distributed services with weak coupling that are designed to meet business requirements. One of the research priorities in the field of SOA is creating such software design and development methodology (SDDM) that takes into account all principles of this architecture and allows for effective and efficient application development. A lot of investigation has been carried out to find out whether can o...

  12. Accounting standards

    NARCIS (Netherlands)

    Stellinga, B.; Mügge, D.

    2014-01-01

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

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

    Institute of Scientific and Technical Information of China (English)

    Guohua; Jiang; Stephen; Penman

    2013-01-01

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

  14. Development of a statistically based access delay timeline methodology.

    Energy Technology Data Exchange (ETDEWEB)

    Rivera, W. Gary; Robinson, David Gerald; Wyss, Gregory Dane; Hendrickson, Stacey M. Langfitt

    2013-02-01

    The charter for adversarial delay is to hinder access to critical resources through the use of physical systems increasing an adversarys task time. The traditional method for characterizing access delay has been a simple model focused on accumulating times required to complete each task with little regard to uncertainty, complexity, or decreased efficiency associated with multiple sequential tasks or stress. The delay associated with any given barrier or path is further discounted to worst-case, and often unrealistic, times based on a high-level adversary, resulting in a highly conservative calculation of total delay. This leads to delay systems that require significant funding and personnel resources in order to defend against the assumed threat, which for many sites and applications becomes cost prohibitive. A new methodology has been developed that considers the uncertainties inherent in the problem to develop a realistic timeline distribution for a given adversary path. This new methodology incorporates advanced Bayesian statistical theory and methodologies, taking into account small sample size, expert judgment, human factors and threat uncertainty. The result is an algorithm that can calculate a probability distribution function of delay times directly related to system risk. Through further analysis, the access delay analyst or end user can use the results in making informed decisions while weighing benefits against risks, ultimately resulting in greater system effectiveness with lower cost.

  15. Structural health monitoring methodology for aircraft condition-based maintenance

    Science.gov (United States)

    Saniger, Jordi; Reithler, Livier; Guedra-Degeorges, Didier; Takeda, Nobuo; Dupuis, Jean Pierre

    2001-06-01

    Reducing maintenance costs while keeping a constant level of safety is a major issue for Air Forces and airlines. The long term perspective is to implement condition based maintenance to guarantee a constant safety level while decreasing maintenance costs. On this purpose, the development of a generalized Structural Health Monitoring System (SHMS) is needed. The objective of such a system is to localize the damages and to assess their severity, with enough accuracy to allow low cost corrective actions. The present paper describes a SHMS based on acoustic emission technology. This choice was driven by its reliability and wide use in the aerospace industry. The described SHMS uses a new learning methodology which relies on the generation of artificial acoustic emission events on the structure and an acoustic emission sensor network. The calibrated acoustic emission events picked up by the sensors constitute the knowledge set that the system relies on. With this methodology, the anisotropy of composite structures is taken into account, thus avoiding the major cause of errors of classical localization methods. Moreover, it is adaptive to different structures as it does not rely on any particular model but on measured data. The acquired data is processed and the event's location and corrected amplitude are computed. The methodology has been demonstrated and experimental tests on elementary samples presented a degree of accuracy of 1cm.

  16. Evaluating the statistical methodology of randomized trials on dentin hypersensitivity management.

    Science.gov (United States)

    Matranga, Domenica; Matera, Federico; Pizzo, Giuseppe

    2017-12-27

    The present study aimed to evaluate the characteristics and quality of statistical methodology used in clinical studies on dentin hypersensitivity management. An electronic search was performed for data published from 2009 to 2014 by using PubMed, Ovid/MEDLINE, and Cochrane Library databases. The primary search terms were used in combination. Eligibility criteria included randomized clinical trials that evaluated the efficacy of desensitizing agents in terms of reducing dentin hypersensitivity. A total of 40 studies were considered eligible for assessment of quality statistical methodology. The four main concerns identified were i) use of nonparametric tests in the presence of large samples, coupled with lack of information about normality and equality of variances of the response; ii) lack of P-value adjustment for multiple comparisons; iii) failure to account for interactions between treatment and follow-up time; and iv) no information about the number of teeth examined per patient and the consequent lack of cluster-specific approach in data analysis. Owing to these concerns, statistical methodology was judged as inappropriate in 77.1% of the 35 studies that used parametric methods. Additional studies with appropriate statistical analysis are required to obtain appropriate assessment of the efficacy of desensitizing agents.

  17. Methodology for assessing suitable systems for management of reactor decommissioning wastes

    International Nuclear Information System (INIS)

    Davis, J.P.; Barraclough, I.M.; Mobbs, S.F.

    1990-01-01

    This report demonstrates a methodology for comparing quantitatively the options open to decision-makers at various stages of the decommissioning process, taking into account radiological protection and other factors considered to be relevant. In order to compare different decommissioning options, various impacts associated with decommissioning operations and waste disposal were assessed, namely, costs and radiological, environmental and socio-political impact. The post-disposal radiological impact was calculated for four generic concepts (near surface, deep geological, coastal tunnel and deep ocean bed)

  18. Methodology of analysis sustainable development of Ukraine by using the theory fuzzy logic

    Directory of Open Access Journals (Sweden)

    Methodology of analysis sustainable development of Ukraine by using the theory fuzzy logic

    2016-02-01

    Full Text Available Article objective is analysis of the theoretical and methodological aspects for the assessment of sustainable development in times of crisis. The methodical approach to the analysis of sustainable development territory taking into account the assessment of the level of economic security has been proposed. A necessity of development of the complex methodical approach to the accounting of the indeterminacy properties and multicriterial in the tasks to provide economic safety on the basis of using the fuzzy logic theory (or the fuzzy sets theory was proved. The results of using the method of fuzzy sets of during the 2002-2012 years the dynamics of changes dynamics of sustainable development in Ukraine were presented.

  19. Development of a methodology for conducting an integrated HRA/PRA --

    Energy Technology Data Exchange (ETDEWEB)

    Luckas, W.J.; Barriere, M.T.; Brown, W.S. (Brookhaven National Lab., Upton, NY (United States)); Wreathall, J. (Wreathall (John) and Co., Dublin, OH (United States)); Cooper, S.E. (Science Applications International Corp., McLean, VA (United States))

    1993-01-01

    During Low Power and Shutdown (LP S) conditions in a nuclear power plant (i.e., when the reactor is subcritical or at less than 10--15% power), human interactions with the plant's systems will be more frequent and more direct. Control is typically not mediated by automation, and there are fewer protective systems available. Therefore, an assessment of LP S related risk should include a greater emphasis on human reliability than such an assessment made for power operation conditions. In order to properly account for the increase in human interaction and thus be able to perform a probabilistic risk assessment (PRA) applicable to operations during LP S, it is important that a comprehensive human reliability assessment (HRA) methodology be developed and integrated into the LP S PRA. The tasks comprising the comprehensive HRA methodology development are as follows: (1) identification of the human reliability related influences and associated human actions during LP S, (2) identification of potentially important LP S related human actions and appropriate HRA framework and quantification methods, and (3) incorporation and coordination of methodology development with other integrated PRA/HRA efforts. This paper describes the first task, i.e., the assessment of human reliability influences and any associated human actions during LP S conditions for a pressurized water reactor (PWR).

  20. Modelling of thermal conductance during microthermal machining with scanning thermal microscope using an inverse methodology

    International Nuclear Information System (INIS)

    Yang Yuching; Chang Winjin; Fang Tehua; Fang Shihchung

    2008-01-01

    In this study, a general methodology for determining the thermal conductance between the probe tip and the workpiece during microthermal machining using Scanning Thermal Microscopy (SThM) has been proposed. The processing system was considered as an inverse heat conduction problem with an unknown thermal conductance. Temperature dependence for the material properties and thermal conductance in the analysis of heat conduction is taken into account. The conjugate gradient method is used to solve the inverse problem. Furthermore, this methodology can also be applied to estimate the thermal contact conductance in other transient heat conduction problems, like metal casting process, injection molding process, and electronic circuit systems

  1. Queer(y)ing New Schooling Accountabilities through "My School": Using Butlerian Tools to Think Differently about Policy Performativity

    Science.gov (United States)

    Gowlett, Christina

    2015-01-01

    This article takes the role of provocateur to "queer(y)" the rules of intelligibility surrounding new schooling accountabilities. Butler's work is seldom used outside the arena of gender and sexualities research. A "queer(y)ing" methodology is subsequently applied in a context very different to where it is frequently…

  2. New Horizons For Accounting: Social Accounting

    OpenAIRE

    Ertuna, Özer

    2012-01-01

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

  3. Methodological approach to simulation and choice of ecologically efficient and energetically economic wind turbines (WT)

    Science.gov (United States)

    Bespalov, Vadim; Udina, Natalya; Samarskaya, Natalya

    2017-10-01

    Use of wind energy is related to one of the prospective directions among renewed energy sources. A methodological approach is reviewed in the article to simulation and choice of ecologically efficient and energetically economic wind turbines on the designing stage taking into account characteristics of natural-territorial complex and peculiarities of anthropogenic load in the territory of WT location.

  4. 18 CFR 367.9050 - Account 905, Miscellaneous customer accounts expenses.

    Science.gov (United States)

    2010-04-01

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

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

    Institute of Scientific and Technical Information of China (English)

    CAO Wei

    2016-01-01

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

  6. GUIDANCE2: accurate detection of unreliable alignment regions accounting for the uncertainty of multiple parameters.

    Science.gov (United States)

    Sela, Itamar; Ashkenazy, Haim; Katoh, Kazutaka; Pupko, Tal

    2015-07-01

    Inference of multiple sequence alignments (MSAs) is a critical part of phylogenetic and comparative genomics studies. However, from the same set of sequences different MSAs are often inferred, depending on the methodologies used and the assumed parameters. Much effort has recently been devoted to improving the ability to identify unreliable alignment regions. Detecting such unreliable regions was previously shown to be important for downstream analyses relying on MSAs, such as the detection of positive selection. Here we developed GUIDANCE2, a new integrative methodology that accounts for: (i) uncertainty in the process of indel formation, (ii) uncertainty in the assumed guide tree and (iii) co-optimal solutions in the pairwise alignments, used as building blocks in progressive alignment algorithms. We compared GUIDANCE2 with seven methodologies to detect unreliable MSA regions using extensive simulations and empirical benchmarks. We show that GUIDANCE2 outperforms all previously developed methodologies. Furthermore, GUIDANCE2 also provides a set of alternative MSAs which can be useful for downstream analyses. The novel algorithm is implemented as a web-server, available at: http://guidance.tau.ac.il. © The Author(s) 2015. Published by Oxford University Press on behalf of Nucleic Acids Research.

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

    Science.gov (United States)

    Gingold, William

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

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

    Science.gov (United States)

    Machera, Robert P.; Machera, Precious C.

    2017-01-01

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

  9. Application of a power plant simplification methodology: The example of the condensate feedwater system

    International Nuclear Information System (INIS)

    Seong, P.H.; Manno, V.P.; Golay, M.W.

    1988-01-01

    A novel framework for the systematic simplification of power plant design is described with a focus on the application for the optimization of condensate feedwater system (CFWS) design. The evolution of design complexity of CFWS is reviewed with emphasis upon the underlying optimization process. A new evaluation methodology which includes explicit accounting of human as well as mechanical effects upon system availability is described. The unifying figure of merit for an operating system is taken to be net electricity production cost. The evaluation methodology is applied to the comparative analysis of three designs. In the illustrative examples, the results illustrate how inclusion in the evaluation of explicit availability related costs leads to optimal configurations. These are different from those of current system design practices in that thermodynamic efficiency and capital cost optimization are not overemphasized. Rather a more complete set of design-dependent variables is taken into account, and other important variables which remain neglected in current practices are identified. A critique of the new optimization approach and a discussion of future work areas including improved human performance modeling and different optimization constraints are provided. (orig.)

  10. Indissoluble Connection of Russian MC and A System Sustainability with that of the Russian Methodological and Training Center

    International Nuclear Information System (INIS)

    Ryazanov, Boris G.; Goryunov, Victor; Pshakin, Gennady M.; Shapsha, V.; Crawford, Cary E.; Dickman, Deborah A.

    2005-01-01

    During the past 10 years of collaboration under the U.S.-Russian Materials Protection, Control and Accounting (MPC and A) Program great efforts were made to transform and upgrade the Russian Federal Nuclear Materials Control and Accounting (MC and A) System. The efforts were focused not only on MC and A systems for nuclear facilities but also on creating and developing the system infrastructure, including legislation, state inspection and agency monitoring, training of operators and inspectors, instrument and methodological support, and the Federal Information System (FIS). At present the most important and urgent goal is to provide sustainability of MC and A systems at the existing level or at the level that will be achieved in 2007-2008. Since the very beginning of the program, the Russian Methodological and Training Center (RMTC) activities have been focused on intensive training of the personnel as well as the methodological support necessary for transformation and development of the entire system and its elements located at nuclear facilities. Sustainability of the federal MC and A system is impossible without advanced training of personnel and methodological support for upgrading of system elements at nuclear facilities. That is why the RMTC sustainability is one of the key conditions required for the system sustainability as a whole. The paper presents the results of analysis of the conditions for the Russian MC and A system sustainable development in conjunction with the RMTC sustainability

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

    Science.gov (United States)

    Kenney, Martha

    2015-10-01

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

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

    Science.gov (United States)

    Marshall, P. Douglas

    2002-01-01

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

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

    Science.gov (United States)

    Laux, Judith A.

    2007-01-01

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

  14. An Examination of the State of Imitation Research in Children with Autism: Issues of Definition and Methodology

    Science.gov (United States)

    Sevlever, Melina; Gillis, Jennifer M.

    2010-01-01

    Several authors have suggested that children with autism are impaired in their ability to imitate others. However, diverse methodologies, contradictory findings, and varying theoretical explanations continue to exist in the literature despite decades of research. A comprehensive account of imitation in children with autism is hampered by the lack…

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

    OpenAIRE

    Jerman, Lambert

    2013-01-01

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

  16. AEGIS methodology and a perspective from AEGIS methodology demonstrations

    International Nuclear Information System (INIS)

    Dove, F.H.

    1981-03-01

    Objectives of AEGIS (Assessment of Effectiveness of Geologic Isolation Systems) are to develop the capabilities needed to assess the post-closure safety of waste isolation in geologic formation; demonstrate these capabilities on reference sites; apply the assessment methodology to assist the NWTS program in site selection, waste package and repository design; and perform repository site analyses for the licensing needs of NWTS. This paper summarizes the AEGIS methodology, the experience gained from methodology demonstrations, and provides an overview in the following areas: estimation of the response of a repository to perturbing geologic and hydrologic events; estimation of the transport of radionuclides from a repository to man; and assessment of uncertainties

  17. An evaluation of the effect of greenhouse gas accounting methods on a marginal abatement cost curve for Irish agricultural greenhouse gas emissions

    International Nuclear Information System (INIS)

    O’Brien, Donal; Shalloo, Laurence; Crosson, Paul; Donnellan, Trevor; Farrelly, Niall; Finnan, John; Hanrahan, Kevin; Lalor, Stan; Lanigan, Gary; Thorne, Fiona; Schulte, Rogier

    2014-01-01

    Highlights: • Improving productivity was the most effective strategy to reduce emissions and costs. • The accounting methods disagreed on the total abatement potential of mitigation measures. • Thus, it may be difficult to convince farmers to adopt certain abatement measures. • Domestic offsetting and consumption based accounting are options to overcome current methodological issues. - Abstract: Marginal abatement cost curve (MACC) analysis allows the evaluation of strategies to reduce agricultural greenhouse gas (GHG) emissions relative to some reference scenario and encompasses their costs or benefits. A popular approach to quantify the potential to abate national agricultural emissions is the Intergovernmental Panel on Climate Change guidelines for national GHG inventories (IPCC-NI method). This methodology is the standard for assessing compliance with binding national GHG reduction targets and uses a sector based framework to attribute emissions. There is however an alternative to the IPCC-NI method, known as life cycle assessment (LCA), which is the preferred method to assess the GHG intensity of food production (kg of GHG/unit of food). The purpose of this study was to compare the effect of using the IPCC-NI and LCA methodologies when completing a MACC analysis of national agricultural GHG emissions. The MACC was applied to the Irish agricultural sector and mitigation measures were only constrained by the biophysical environment. The reference scenario chosen assumed that the 2020 growth targets set by the Irish agricultural industry would be achieved. The comparison of methodologies showed that only 1.1 Mt of the annual GHG abatement potential that can be achieved at zero or negative cost could be attributed to agricultural sector using the IPCC-NI method, which was only 44% of the zero or negative cost abatement potential attributed to the sector using the LCA method. The difference between methodologies was because the IPCC-NI method attributes the

  18. Changes In Company’s Management Accounting Systems: Case Study on ActivityBased Costing Implementation and Operation in Medium-Sized Production Company

    Directory of Open Access Journals (Sweden)

    Tomasz WNUK-PEL

    2010-11-01

    Full Text Available This paper aims to explore factors, which influence the process of activity-based costing (ABC implementation, as well as analyze and explain the changes in the area of methodology and organization of a company, after activity-based costing implementation. The research findings are of both theoretical and practical importance. From the practical point of view, companies considering implementation of ABC should be aware of the positive and negative factors conditioning the process of implementation; in addition, they should be familiar with methodological and organizational changes, which might stem from the ABC implementation. From the theoretical point of view, this research might be helpful in determining a more general tendency: although modifications in cost accounting systems and implementation of modern methods of management accounting in Polish companies come later than in more developed economies, the tendency heads in the same direction.

  19. THE SEPARATION BETWEEN ACCOUNTING PROFESSION AND TAX PROFESSION IN THE CONTEXT OF SUSTAINABLE DEVELOPMENT IN ROMANIA

    Directory of Open Access Journals (Sweden)

    MIHAELA-NICOLETA BĂCANU

    2016-06-01

    Full Text Available The relation between accounting and taxation is a complex issue. The development of this relation is still in progress in Romania. The purpose of this paper is to analyze the evolution of the accounting and tax profession in Romania for the last twenty-five years and to establish the moment of the separation between the two professions and the impact of this separation on the application of the accounting and taxation treatments, in the context of the sustainable development. This evolution is important to the three dimensions of sustainable development. In this paper it will be taken into consideration a theoretical and qualitative research using as methodology the analysis of the social documents: the regulations regarding the profession of chartered accountant and the profession of tax advisory. The starting point in this research is the fall of the communism when Romania is in research of a new identity. There can be identified three major stages of evolution: between 1990-2000 when the accountant was really important for accounting and fiscal issues, between 2001-2006 when the accountant professionals and tax professionals had different activities and after 2007 when there appeared the Chamber of Tax Consultants and the two professions have been separated through two professional bodies.

  20. Accounting for Investement Property Under Romanian Accounting System

    OpenAIRE

    Sava Raluca

    2015-01-01

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

  1. INTEGRATION OF GREEN ACCOUNTING INTO ROMANIAN ACCOUNTING SYSTEM

    OpenAIRE

    Mihaela Ungureanu

    2012-01-01

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

  2. A methodology aimed at fostering and sustaining the development processes of an IE-based industry

    Science.gov (United States)

    Corallo, Angelo; Errico, Fabrizio; de Maggio, Marco; Giangreco, Enza

    In the current competitive scenario, where business relationships are fundamental in building successful business models and inter/intra organizational business processes are progressively digitalized, an end-to-end methodology is required that is capable of guiding business networks through the Internetworked Enterprise (IE) paradigm: a new and innovative organizational model able to leverage Internet technologies to perform real-time coordination of intra and inter-firm activities, to create value by offering innovative and personalized products/services and reduce transaction costs. This chapter presents the TEKNE project Methodology of change that guides business networks, by means of a modular and flexible approach, towards the IE techno-organizational paradigm, taking into account the competitive environment of the network and how this environment influences its strategic, organizational and technological levels. Contingency, the business model, enterprise architecture and performance metrics are the key concepts that form the cornerstone of this methodological framework.

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

    Directory of Open Access Journals (Sweden)

    Natalya Pryadka

    2016-11-01

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

  4. Clinical trial methodology

    National Research Council Canada - National Science Library

    Peace, Karl E; Chen, Ding-Geng

    2011-01-01

    ... in the pharmaceutical industry, Clinical trial methodology emphasizes the importance of statistical thinking in clinical research and presents the methodology as a key component of clinical research...

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

    Directory of Open Access Journals (Sweden)

    Carlos Augusto Pacheco Pereira

    2016-03-01

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

  6. Accounting outsourcing

    OpenAIRE

    Linhartová, Lucie

    2012-01-01

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

  7. Specifics of the Unearned Premium Reserve in the Accounting of Commercial Insurance Companies

    Directory of Open Access Journals (Sweden)

    Jana Gláserová

    2014-01-01

    Full Text Available Commercial insurance companies are liable to create, on the basis of risks arising from the fulfillment of the object of their activity, technical reserves, which are used to cover liabilities arising to insurance companies from insurance and reinsurance activity. The paper focuses on the technical reserve which is, in accordance with the accounting-legal regulation, created obligatorily in commercial insurance companies – it is the unearned premium reserve.The paper explores the role and place of this technical reserve in the accounting of the commercial insurance companies based on the analysis of its substance, i.e. the objective definition. The paper is based on the methodology of the accounting, evaluation and methods of determining the amount of the technical reserve which will affect the income from operations as well as income tax base of commercial insurance companies. The paper also studied the method of reporting of unearned premium reserve in accounting according to Czech accounting legislation in comparison with International Accounting Standards (IAS/IFRS. The aim of this paper is to determine the impacts of the creation and application of the unearned premium reserve on some important items of the financial statements, which are mainly the income of operations, equity capital and balance sheet as well as to identify the impacts of different reporting of this reserve according to Czech accounting legislation and in accordance with IAS/IFRS. Performing the analysis of the accounting-legal regulation of the unearned premium reserve in the insurance companies, the analysis of the method of accounting of this reserve and also the comparison of reporting of this reserve according to both mentioned regulations is a prerequisite for the fulfillment of the aim.

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

    Directory of Open Access Journals (Sweden)

    Valeria Gisela Perez

    2016-06-01

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

  9. Review of Recent Methodological Developments in Group-Randomized Trials: Part 2-Analysis.

    Science.gov (United States)

    Turner, Elizabeth L; Prague, Melanie; Gallis, John A; Li, Fan; Murray, David M

    2017-07-01

    In 2004, Murray et al. reviewed methodological developments in the design and analysis of group-randomized trials (GRTs). We have updated that review with developments in analysis of the past 13 years, with a companion article to focus on developments in design. We discuss developments in the topics of the earlier review (e.g., methods for parallel-arm GRTs, individually randomized group-treatment trials, and missing data) and in new topics, including methods to account for multiple-level clustering and alternative estimation methods (e.g., augmented generalized estimating equations, targeted maximum likelihood, and quadratic inference functions). In addition, we describe developments in analysis of alternative group designs (including stepped-wedge GRTs, network-randomized trials, and pseudocluster randomized trials), which require clustering to be accounted for in their design and analysis.

  10. Dynamic event Tress applied to sequences Full Spectrum LOCA. Calculating the frequency of excedeence of damage by integrated Safety Analysis Methodology

    International Nuclear Information System (INIS)

    Gomez-Magan, J. J.; Fernandez, I.; Gil, J.; Marrao, H.; Queral, C.; Gonzalez-Cadelo, J.; Montero-Mayorga, J.; Rivas, J.; Ibane-Llano, C.; Izquierdo, J. M.; Sanchez-Perea, M.; Melendez, E.; Hortal, J.

    2013-01-01

    The Integrated Safety Analysis (ISA) methodology, developed by the Spanish Nuclear Safety council (CSN), has been applied to obtain the dynamic Event Trees (DETs) for full spectrum Loss of Coolant Accidents (LOCAs) of a Westinghouse 3-loop PWR plant. The purpose of this ISA application is to obtain the Damage Excedence Frequency (DEF) for the LOCA Event Tree by taking into account the uncertainties in the break area and the operator actuation time needed to cool down and de pressurize reactor coolant system by means of steam generator. Simulations are performed with SCAIS, a software tool which includes a dynamic coupling with MAAP thermal hydraulic code. The results show the capability of the ISA methodology to obtain the DEF taking into account the time uncertainty in human actions. (Author)

  11. Simplified life cycle assessment models: methodological framework and applications to energy pathways

    International Nuclear Information System (INIS)

    Padey, Pierryves

    2013-01-01

    The energy transition debate is a key issue for today and the coming years. One of the challenges is to limit the environmental impacts of electricity production. Decision support tools, sufficiently accurate, simple to use, accounting for environmental aspects and favoring future energetic choices, must be implemented. However, the environmental assessment of the energy pathways is complex, and it means considering a two levels characterization. The 'energy pathway' is the first level and corresponds to its environmental distribution, to compare overall pathways. The 'system pathway' is the 2. level and compares environmental impacts of systems within each pathway. We have devised a generic methodology covering both necessary characterization levels by estimating the energy pathways environmental profiles while allowing a simple comparison of its systems environmental impacts. This methodology is based on the definition of a parameterized Life Cycle Assessment model and considers, through a Global Sensitivity Analysis, the environmental impacts of a large sample of systems representative of an energy pathway. As a second step, this methodology defines simplified models based on few key parameters identified as inducing the largest variability in the energy pathway environmental impacts. These models assess in a simple way the systems environmental impacts, avoiding any complex LCAs. This reduction methodology has been applied to the onshore wind power energy pathway in Europe and the photovoltaic energy pathway in France. (author)

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

    OpenAIRE

    Kučerová, Monika

    2009-01-01

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

  13. The Development of School Autonomy and Accountability in Hong Kong: Multiple Changes in Governance, Work, Curriculum, and Learning

    Science.gov (United States)

    Ko, James; Cheng, Yin Cheong; Lee, Theodore Tai Hoi

    2016-01-01

    Purpose: The purpose of this paper is to trace the development of school autonomy and accountability and related multiple changes and impacts in key areas of school education in Hong Kong since implementing school-based management (SBM) from 1990s. Design/methodology/approach: To explore the evolution and the uniqueness of autonomy and…

  14. Geostatistical methodology for waste optimization of contaminated premises - 59344

    International Nuclear Information System (INIS)

    Desnoyers, Yvon; Dubot, Didier

    2012-01-01

    The presented methodological study illustrates a Geo-statistical approach suitable for radiological evaluation in nuclear premises. The waste characterization is mainly focused on floor concrete surfaces. By modeling the spatial continuity of activities, Geo-statistics provide sound methods to estimate and map radiological activities, together with their uncertainty. The multivariate approach allows the integration of numerous surface radiation measurements in order to improve the estimation of activity levels from concrete samples. This way, a sequential and iterative investigation strategy proves to be relevant to fulfill the different evaluation objectives. Waste characterization is performed on risk maps rather than on direct interpolation maps (due to bias of the selection on kriging results). The use of several estimation supports (punctual, 1 m 2 , room) allows a relevant radiological waste categorization thanks to cost-benefit analysis according to the risk of exceeding a given activity threshold. Global results, mainly total activity, are similarly quantified to precociously lead the waste management for the dismantling and decommissioning project. This paper recalled the geo-statistics principles and demonstrated how this methodology provides innovative tools for the radiological evaluation of contaminated premises. The relevance of this approach relies on the presence of a spatial continuity for radiological contamination. In this case, geo-statistics provides reliable activity estimates, uncertainty quantification and risk analysis, which are essential decision-making tools for decommissioning and dismantling projects of nuclear installations. Waste characterization is then performed taking all relevant information into account: historical knowledge, surface measurements and samples. Thanks to the multivariate processing, the different investigation stages can be rationalized as regards quantity and positioning. Waste characterization is finally

  15. Preliminary fee methodology for recovering GTCC-LLW management costs

    International Nuclear Information System (INIS)

    Clark, L.L.

    1990-06-01

    The US Department of Energy (DOE) is currently planning a fee to recover costs of managing Greater-Than-Class-C Low-Level Waste (GTCC-LLW). A cash flow basis will be used for fee calculations to ensure recovery of all applicable program costs. Positive cash flows are revenues received from waste generators. Negative cash flows are program expenses for storage, transportation, treatment, and disposal of the wastes and for program development, evaluation, and administration. Program balances are the net result of positive and negative cash flows each year. The methodology calculates fees that will recovery all program expenses taking into account cost inflation. 3 refs., 1 tab

  16. Methodological issues related to studies of lead mobilization during menopause

    Directory of Open Access Journals (Sweden)

    Berkowitz Gertrud S.

    1999-01-01

    Full Text Available While there has been a substantial decline in lead exposure in the United States during the past two decades, mobilization of existing lead stored in bone potentially represents an important endogenous source of exposure for menopausal women. It has been hypothesized that lead may be mobilized from skeletal stores during conditions of high bone turnover, such as during menopause. However, such mobilization has not been documented in prospective studies. This discussion is focussed on some of the methodological difficulties to be anticipated in longitudinal studies of lead mobilization specific to menopause and the issues that need to be taken into account when evaluating the results of such studies. To evaluate whether lead mobilization occurs during menopause, a prospective repeated measures design is needed using X-ray fluorescence analysis of lead in bone and serial measurements of blood lead. Potential confounders and effect modifiers also need to be taken into account in the statistical analysis.

  17. Turning to account the implicit side effects of hydroelectric projects implying reservoirs

    International Nuclear Information System (INIS)

    Ionescu, S.

    1996-01-01

    Operation of the hydroelectric projects including relatively important water reservoirs provides implicitly side effects favorable to water management (increase of minimum provided flows, flood routing, etc) and to related fields (additional facilities for water supply, extension of the public utility networks as: road, telecommunication, electric lines, favoring the tourism and recreative activities). The paper suggests methodologies for economic and financial assessment of these effects, the turning to account of which, may increase the efficiency of the hydroelectric development and may stimulate the interest for new investments in the field.(author). 3 figs., 5 refs

  18. Methodology for the Integration of Safety in the Optimization of the Advanced Reactors Design

    International Nuclear Information System (INIS)

    Grinblat, P.; Schlamp, M.; Brasnarof, D.; Gimenez, M.

    2003-01-01

    In this work a new methodology has been developed and implemented for taking into account the safety levels of the reactor in a design optimization process, by using Design Maps.They represent a new technique for comparing critical variables in case an accidental sequenced happened, with limit values set by the design criteria.So a good balance is achieved, without allowing the economic performance search to cause a too risky reactor, and guaranteeing the competitiveness of it in spite of the safety costs.Up to the moment, there is no design tool able to accomplish this task in an integrated way.A computational tool based on this methodology has been implemented.These tool specially programmed routines allow carrying out the mentioned tasks

  19. N+3 Aircraft Concept Designs and Trade Studies. Volume 2; Appendices-Design Methodologies for Aerodynamics, Structures, Weight, and Thermodynamic Cycles

    Science.gov (United States)

    Greitzer, E. M.; Bonnefoy, P. A.; delaRosaBlanco, E.; Dorbian, C. S.; Drela, M.; Hall, D. K.; Hansman, R. J.; Hileman, J. I.; Liebeck, R. H.; Lovegren, J.; hide

    2010-01-01

    Appendices A to F present the theory behind the TASOPT methodology and code. Appendix A describes the bulk of the formulation, while Appendices B to F develop the major sub-models for the engine, fuselage drag, BLI accounting, etc.

  20. Ecological and methodological drivers of species’ distribution and phenology responses to climate change

    KAUST Repository

    Brown, Christopher J.

    2015-12-10

    Climate change is shifting species’ distribution and phenology. Ecological traits, such as mobility or reproductive mode, explain variation in observed rates of shift for some taxa. However, estimates of relationships between traits and climate responses could be influenced by how responses are measured. We compiled a global dataset of 651 published marine species’ responses to climate change, from 47 papers on distribution shifts and 32 papers on phenology change. We assessed the relative importance of two classes of predictors of the rate of change, ecological traits of the responding taxa and methodological approaches for quantifying biological responses. Methodological differences explained 22% of the variation in range shifts, more than the 7.8% of the variation explained by ecological traits. For phenology change, methodological approaches accounted for 4% of the variation in measurements, whereas 8% of the variation was explained by ecological traits. Our ability to predict responses from traits was hindered by poor representation of species from the tropics, where temperature isotherms are moving most rapidly. Thus, the mean rate of distribution change may be underestimated by this and other global syntheses. Our analyses indicate that methodological approaches should be explicitly considered when designing, analysing and comparing results among studies. To improve climate impact studies, we recommend that: (1) re-analyses of existing time-series state how the existing datasets may limit the inferences about possible climate responses; (2) qualitative comparisons of species’ responses across different studies be limited to studies with similar methodological approaches; (3) meta-analyses of climate responses include methodological attributes as covariates and; (4) that new time series be designed to include detection of early warnings of change or ecologically relevant change. Greater consideration of methodological attributes will improve the

  1. INTEGRATION OF GREEN ACCOUNTING INTO ROMANIAN ACCOUNTING SYSTEM

    Directory of Open Access Journals (Sweden)

    Mihaela Ungureanu

    2012-03-01

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

  2. Mapping bipolar worlds: lived geographies of 'madness' in autobiographical accounts.

    Science.gov (United States)

    Chouinard, Vera

    2012-03-01

    This article aims to advance our understanding of women's and men's experiences of negotiating bipolar 'madness' in society and space. It addresses gaps in the clinical literature on life with bipolar and geographic accounts of 'madness' and psycho-emotional distress by considering altered ways of being in place that bipolar 'madness' entails and how narrative sense is made of these. Conceptually, I build on Cosgrove's (2000) approach to psycho-emotional distress and geographic insights about being 'mad' in place. Methodologically and empirically, I draw on thematic narrative analysis of autobiographies of living with bipolar. Key findings include altered paradoxically (dis)embodied ways of being-in-place, 'fractured' or 'whole' senses of self and ways of relating to people/places, 'straddling' 'real' and 'delusional' worlds and bipolar ways of negotiating places are not straightforwardly 'irrational'. While narrative accounts most often invoke dominant discourses about bipolar, sometimes these are challenged through 'rescripting' and 'revaluing mad' identities and ways of being in place. In conclusion, key findings and avenues for future geographical research are discussed. Copyright © 2011 Elsevier Ltd. All rights reserved.

  3. Reliability Centered Maintenance - Methodologies

    Science.gov (United States)

    Kammerer, Catherine C.

    2009-01-01

    Journal article about Reliability Centered Maintenance (RCM) methodologies used by United Space Alliance, LLC (USA) in support of the Space Shuttle Program at Kennedy Space Center. The USA Reliability Centered Maintenance program differs from traditional RCM programs because various methodologies are utilized to take advantage of their respective strengths for each application. Based on operational experience, USA has customized the traditional RCM methodology into a streamlined lean logic path and has implemented the use of statistical tools to drive the process. USA RCM has integrated many of the L6S tools into both RCM methodologies. The tools utilized in the Measure, Analyze, and Improve phases of a Lean Six Sigma project lend themselves to application in the RCM process. All USA RCM methodologies meet the requirements defined in SAE JA 1011, Evaluation Criteria for Reliability-Centered Maintenance (RCM) Processes. The proposed article explores these methodologies.

  4. FROM TRADITIONAL ACCOUNTING TO KNOWLEDGE BASED ACCOUNTING ORGANIZATIONS

    Directory of Open Access Journals (Sweden)

    NICOLETA RADNEANTU

    2010-01-01

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

  5. Earning management: analysis of publications in brazilian accounting journals

    Directory of Open Access Journals (Sweden)

    Débora Gomes Machado

    2014-06-01

    Full Text Available The goal of this study is to identify characteristics, from the perspective of social networks, of the scientific literature on earning management in Brazilian accounting journals. Specifically, were identified: a authors and their social networks of scientific production; b researched topics, models for accruals detection, authors’ networks and the period studied; c methodological procedures used. A bibliometric survey, with a quantitative approach was performed through the analysis of 17 Brazilian accounting journals, since their first edition until the year 2010. Out of them, 10 published articles having the theme earning management in the title, abstract or keywords. The 32 identified articles were submitted to content analysis and then the data were presented from the perspective of social networks. The survey results show that: the authors and their social networks of production originates mostly from Universidade de São Paulo (USP; the most researched theme was the methods or means to conduct earnings management, and accruals measurement models, with emphasis on Kang and Sivaramakrishnan Model; the descriptive research, based on document and quantitative approach were the most commonly used forms in the articles researched. It is noteworthy that structural gaps are the topics, such as compensation plans, political costs and earnings management in different contractual environments. The research results can contribute to academia to highlight some features of the earnings management theme and its researchers, in the field of publications in Brazilian accounting journals.

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

    OpenAIRE

    Raymond M. Landry Jr.

    2011-01-01

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

  7. A Decolonizing Methodology for Health Research on Female Genital Cutting.

    Science.gov (United States)

    Werunga, Jane; Reimer-Kirkham, Sheryl; Ewashen, Carol

    2016-01-01

    In this article, critical perspectives including postcolonial feminism, African feminism, and intersectionality are presented as having decolonizing methodological potential whereby the Western narrative surrounding the practice of female genital cutting, particularly in the context of migration, is reexamined. In addition, multiple intersecting influences on affected women's realities are accounted for and a critical consciousness that serves to inform praxis, address social determinants of health, and promote health equity is encouraged. The inclusion of an African feminist perspective, a traditionally marginalized critical perspective, serves to further decolonize some long-held erroneous beliefs about the sexuality, subjectivity, and embodiment of the African woman.

  8. Accounting for forest carbon pool dynamics in product carbon footprints: Challenges and opportunities

    International Nuclear Information System (INIS)

    Newell, Joshua P.; Vos, Robert O.

    2012-01-01

    Modification and loss of forests due to natural and anthropogenic disturbance contribute an estimated 20% of annual greenhouse gas (GHG) emissions worldwide. Although forest carbon pool modeling rarely suggests a ‘carbon neutral’ flux profile, the life cycle assessment community and associated product carbon footprint protocols have struggled to account for the GHG emissions associated with forestry, specifically, and land use generally. Principally, this is due to underdeveloped linkages between life cycle inventory (LCI) modeling for wood and forest carbon modeling for a full range of forest types and harvest practices, as well as a lack of transparency in globalized forest supply chains. In this paper, through a comparative study of U.S. and Chinese coated freesheet paper, we develop the initial foundations for a methodology that rescales IPCC methods from the national to the product level, with reference to the approaches in three international product carbon footprint protocols. Due to differences in geographic origin of the wood fiber, the results for two scenarios are highly divergent. This suggests that both wood LCI models and the protocols need further development to capture the range of spatial and temporal dimensions for supply chains (and the associated land use change and modification) for specific product systems. The paper concludes by outlining opportunities to measure and reduce uncertainty in accounting for net emissions of biogenic carbon from forestland, where timber is harvested for consumer products. - Highlights: ► Typical life cycle assessment practice for consumer products often excludes significant land use change emissions when estimating carbon footprints. ► The article provides a methodology to rescale IPCC guidelines for product-level carbon footprints. ► Life cycle inventories and product carbon footprint protocols need more comprehensive land use-related accounting. ► Interdisciplinary collaboration linking the LCA and

  9. Comparing Structural Identification Methodologies for Fatigue Life Prediction of a Highway Bridge

    Directory of Open Access Journals (Sweden)

    Sai G. S. Pai

    2018-01-01

    Full Text Available Accurate measurement-data interpretation leads to increased understanding of structural behavior and enhanced asset-management decision making. In this paper, four data-interpretation methodologies, residual minimization, traditional Bayesian model updating, modified Bayesian model updating (with an L∞-norm-based Gaussian likelihood function, and error-domain model falsification (EDMF, a method that rejects models that have unlikely differences between predictions and measurements, are compared. In the modified Bayesian model updating methodology, a correction is used in the likelihood function to account for the effect of a finite number of measurements on posterior probability–density functions. The application of these data-interpretation methodologies for condition assessment and fatigue life prediction is illustrated on a highway steel–concrete composite bridge having four spans with a total length of 219 m. A detailed 3D finite-element plate and beam model of the bridge and weigh-in-motion data are used to obtain the time–stress response at a fatigue critical location along the bridge span. The time–stress response, presented as a histogram, is compared to measured strain responses either to update prior knowledge of model parameters using residual minimization and Bayesian methodologies or to obtain candidate model instances using the EDMF methodology. It is concluded that the EDMF and modified Bayesian model updating methodologies provide robust prediction of fatigue life compared with residual minimization and traditional Bayesian model updating in the presence of correlated non-Gaussian uncertainty. EDMF has additional advantages due to ease of understanding and applicability for practicing engineers, thus enabling incremental asset-management decision making over long service lives. Finally, parallel implementations of EDMF using grid sampling have lower computations times than implementations using adaptive sampling.

  10. Proposal of a methodology for quality control in thermoluminescent dosimetry laboratory

    International Nuclear Information System (INIS)

    Feital, Joao Carlos da S.; Almeida, Claudio Domingues de; Bezerra, Marcos A.

    2005-01-01

    Taken into account that in thermoluminescence dosimetry adequate selection procedures as well as accurate TLD readings are necessary, this paper presents results of methodology that can be applied as part of quality control programs in thermoluminescence dosimetry laboratories. For the experiment, a set of 200 TLDs ( LiF 100 ) were used and 9 from which were selected, a standard source of Cs -137 , a PTW kiln, a TL 'Harshaw' reader - model 5500 operating under the 'Win Rem' software and a Sr 90 / Y 90 'Bicron' irradiator. In the proceeding the selected dosimeters were irradiated and read 28 times during 18 months, then by one of the standard deviation properties, values up to 14 % were found, for a confidence level of 95 %. The results found and the bibliographic data related to the responses (arbitrary reading) in the crystals used in TLDs, have shown that this methodology can be applied in quality control programs. (author)

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

    Directory of Open Access Journals (Sweden)

    Nurul Hasanah Uswati Dewi

    2016-03-01

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

  12. Development of a methodology for conducting an integrated HRA/PRA --

    International Nuclear Information System (INIS)

    Luckas, W.J.; Barriere, M.T.; Brown, W.S.; Wreathall, J.; Cooper, S.E.

    1993-01-01

    During Low Power and Shutdown (LP ampersand S) conditions in a nuclear power plant (i.e., when the reactor is subcritical or at less than 10--15% power), human interactions with the plant's systems will be more frequent and more direct. Control is typically not mediated by automation, and there are fewer protective systems available. Therefore, an assessment of LP ampersand S related risk should include a greater emphasis on human reliability than such an assessment made for power operation conditions. In order to properly account for the increase in human interaction and thus be able to perform a probabilistic risk assessment (PRA) applicable to operations during LP ampersand S, it is important that a comprehensive human reliability assessment (HRA) methodology be developed and integrated into the LP ampersand S PRA. The tasks comprising the comprehensive HRA methodology development are as follows: (1) identification of the human reliability related influences and associated human actions during LP ampersand S, (2) identification of potentially important LP ampersand S related human actions and appropriate HRA framework and quantification methods, and (3) incorporation and coordination of methodology development with other integrated PRA/HRA efforts. This paper describes the first task, i.e., the assessment of human reliability influences and any associated human actions during LP ampersand S conditions for a pressurized water reactor (PWR)

  13. A methodology to derive Synthetic Design Hydrographs for river flood management

    Science.gov (United States)

    Tomirotti, Massimo; Mignosa, Paolo

    2017-12-01

    The design of flood protection measures requires in many cases not only the estimation of the peak discharges, but also of the volume of the floods and its time distribution. A typical solution to this kind of problems is the formulation of Synthetic Design Hydrographs (SDHs). In this paper a methodology to derive SDHs is proposed on the basis of the estimation of the Flow Duration Frequency (FDF) reduction curve and of a Peak-Duration (PD) relationship furnishing respectively the quantiles of the maximum average discharge and the average peak position in each duration. The methodology is intended to synthesize the main features of the historical floods in a unique SDH for each return period. The shape of the SDH is not selected a priori but is a result of the behaviour of FDF and PD curves, allowing to account in a very convenient way for the variability of the shapes of the observed hydrographs at local time scale. The validation of the methodology is performed with reference to flood routing problems in reservoirs, lakes and rivers. The results obtained demonstrate the capability of the SDHs to describe the effects of different hydraulic systems on the statistical regime of floods, even in presence of strong modifications induced on the probability distribution of peak flows.

  14. Social Responsibility of Accounting

    OpenAIRE

    JINNAI, Yoshiaki

    2011-01-01

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

  15. Accounting Faculty Internships

    Directory of Open Access Journals (Sweden)

    Jill Christopher

    2013-06-01

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

  16. 48 CFR 9904.406 - Cost accounting standard-cost accounting period.

    Science.gov (United States)

    2010-10-01

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

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

    Science.gov (United States)

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

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

  18. ACCOUNTING STANDARD SETTING IN THE INTERNATIONAL ARENA: UPDATE ON THE CONVERGENCE PROJECT

    Directory of Open Access Journals (Sweden)

    Bonaci Carmen Giorgiana

    2012-07-01

    Full Text Available Our paper contributes to the literature on international accounting by focusing on the standard setting process. As documented by research literature, accounting regulation can enhance corporate governance (Melis and Carta, 2010, corporate reporting being expected to reduce information asymmetry. Based on accounting research and trade literature we first synthesize recent evolutions in the international accounting arena. We therefore position our study within current realities significantly marked by uncertainty in relation to the world wide globalization process. The objective of our paper is to perform an analysis that would help assess further developments of the convergence project. This is done by looking at the current status of the projects being developed under the IASB –FASB collaboration, as well as by developing a comparison between IFRS and US GAAP. The employed research methodology relies on analyzing data provided through the IASB and the FASB’s websites, as well as other official documents being issued by the two Boards. The assessment of the projects was done by reviewing exposure documents and monitoring the Boards’ deliberations, while the developed comparison requires accounting regulations content analysis. Concluding upon the Boards’ ongoing projects, we might identify areas in which convergence seems to be quite close (such as revenue recognition and leasing, but also areas in which convergence becomes even more challenging (such as financial instruments or the particular case of offsetting. Similar to other studies being developed within accounting research and trade literature (SEC 2011: 8 we may conclude that, generally, US GAAP present more detailed, specific requirements than IFRS.

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

    NARCIS (Netherlands)

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

    2010-01-01

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

  20. Analysis of the Factors Affecting Resistance to Changes in Management Accounting Systems

    Directory of Open Access Journals (Sweden)

    Rodrigo Angonese

    2014-12-01

    Full Text Available Despite changes in the environment and management accounting practices, studies indicate that management accounting systems do not change or change at a much slower rate than expected. The stability of the management accounting systems used by companies may relate to resistance to changing these systems. This study analyzes the factors that contribute to resistance to implementing an integrated management system from the perspective of institutional theory, grounded in the old institutional economics. Methodologically, this study provides a qualitative assessment of the problem and a descriptive analysis of the resistance factors through a case-study approach. The data were collected using semi-structured interviews and analyzed through content analysis. Two companies were selected for this study due to their differing characteristics. The following seven factors were analyzed for resistance to implementing integrated management systems: institutional power, ontological insecurity, trust, inertia, lack of knowledge, acceptance of routines and decoupling. However, there was no evidence to characterize hierarchical power. The research findings indicate that changing management accounting systems, through the implementation of an integrated management system, faces internal resistance in these organizations. Each factor varies in intensity but is permanently present in these companies, such as ontological insecurity, trust, inertia, lack of knowledge, acceptance of routines and decoupling. These factors are awakened when the change process begins and, if they gather enough force, can stop the change.

  1. Robust topology optimization accounting for geometric imperfections

    DEFF Research Database (Denmark)

    Schevenels, M.; Jansen, M.; Lombaert, Geert

    2013-01-01

    performance. As a consequence, the actual structure may be far from optimal. In this paper, a robust approach to topology optimization is presented, taking into account two types of geometric imperfections: variations of (1) the crosssections and (2) the locations of structural elements. The first type...... is modeled by means of a scalar non-Gaussian random field, which is represented as a translation process. The underlying Gaussian field is simulated by means of the EOLE method. The second type of imperfections is modeled as a Gaussian vector-valued random field, which is simulated directly by means...... of the EOLE method. In each iteration of the optimization process, the relevant statistics of the structural response are evaluated by means of a Monte Carlo simulation. The proposed methodology is successfully applied to a test problem involving the design of a compliant mechanism (for the first type...

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

    Directory of Open Access Journals (Sweden)

    Tianhong Chen

    2014-08-01

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

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

    Directory of Open Access Journals (Sweden)

    I.М. Vygivska

    2016-07-01

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

  4. Methodological considerations in the use of audio diaries in work psychology: Adding to the qualitative toolkit.

    Science.gov (United States)

    Crozier, Sarah E; Cassell, Catherine M

    2016-06-01

    The use of longitudinal methodology as a means of capturing the intricacies in complex organizational phenomena is well documented, and many different research strategies for longitudinal designs have been put forward from both a qualitative and quantitative stance. This study explores a specific emergent qualitative methodology, audio diaries, and assesses their utility for work psychology research drawing on the findings from a four-stage study addressing transient working patterns and stress in UK temporary workers. Specifically, we explore some important methodological, analytical and technical issues for practitioners and researchers who seek to use these methods and explain how this type of methodology has much to offer when studying stress and affective experiences at work. We provide support for the need to implement pluralistic and complementary methodological approaches in unearthing the depth in sense-making and assert their capacity to further illuminate the process orientation of stress. This study illustrates the importance of verbalization in documenting stress and affective experience as a mechanism for accessing cognitive processes in making sense of such experience.This study compares audio diaries with more traditional qualitative methods to assess applicability to different research contexts.This study provides practical guidance and a methodological framework for the design of audio diary research and design, taking into account challenges and solutions for researchers and practitioners.

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

    Science.gov (United States)

    Buckhaults, Jessica; Fisher, Diane

    2011-01-01

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

  6. Australian methodology for the estimation of greenhouse gas emissions and sinks: Agriculture: Workbook for livestock: Workbook 6.0

    Energy Technology Data Exchange (ETDEWEB)

    Bureau of Resource Sciences, Canberra, ACT (Australia)

    1994-12-31

    This workbook details a methodology for estimating methane emissions from Australian livestock. The workbook is designed to be consistent with international guidelines and takes into account special Australian conditions. While regarded as a significant source of anthropogenic methane emissions, it is also acknowledged in this document that livestock do not provide sinks for methane or any other greenhouse gas. Methane can originate from both fermentation processes in the digestive tracts of all livestock and from manure under certain management conditions. Methane emissions were estimated from beef cattle, dairy cattle, sheep, pigs, poultry, goats, horses, deer, buffalo, camels, emus and ostriches, alpacas and donkeys and mules. Two methodologies were used to estimate emissions. One is the standard Intergovernmental Panel on Climate Change (IPCC) Tier 1 methodology that is needed to provide inter-country comparisons of emissions. The other has been developed by the Inventory Methodology Working Group. It represents the best current Australian method for estimating greenhouse gas emissions from Australian livestock. (author). 6 tabs., 22 refs.

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

    NARCIS (Netherlands)

    Beckett, R.; Jonker, J.

    2002-01-01

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

  8. Cost of Peace Accounting and National Security in Nigeria: Does it Really Matter?

    Directory of Open Access Journals (Sweden)

    Okoro Godsday Edesiri

    2016-12-01

    Full Text Available Purpose of the article: The cost of ensuring national security is very high, but measuring this cost has received little attention. One way of reacording and ascertaining the financial resources expended on national security is via Peace Accounting. Peace Accounting is an innovative idea that is taking a firm root in Nigeria and the world over. Peace accounting deals with ascertaining and reporting the financial resources accompanying domestic violence such as insecurity, political violence, insurgency, militancy, economic predicament, corruption and all other costs associated with national security. Methodology/methods: Secondary data were obtained from the Central Bank of Nigeria Statistical Bulletin and the International Monetary Fund Cross Country Macroeconomic Statistics from 1996–2015. Ordinary Least Square estimation technique was employed in analyzing the data and analysis performed via SPSS. Scientific aim: This paper gauged the costs of peace accounting and its implication for national security in Nigeria. Findings: The study found that expenditure on internal security, cost of peace keeping and gross fixed capital formation are dynamics of peace accounting. Furthermore, cost of peace keeping is statistically significant except that expenditure on internal security and gross fixed capital formation were statistically flawed. Expenditure on internal security has negative impact on GPI. Conclusions: On the basis of the above, we recommend among others that countries like Nigeria faced with security challenges should engage professionals/experts that can help develop peace accounting models aimed at measuring the cost of peace. Also, special attention should be paid to expenditure on internal security since it has negative effect on GPI.

  9. A Human-Centered Design Methodology to Enhance the Usability, Human Factors, and User Experience of Connected Health Systems: A Three-Phase Methodology

    Science.gov (United States)

    Harte, Richard; Glynn, Liam; Rodríguez-Molinero, Alejandro; Baker, Paul MA; Scharf, Thomas; ÓLaighin, Gearóid

    2017-01-01

    Background Design processes such as human-centered design, which involve the end user throughout the product development and testing process, can be crucial in ensuring that the product meets the needs and capabilities of the user, particularly in terms of safety and user experience. The structured and iterative nature of human-centered design can often present a challenge when design teams are faced with the necessary, rapid, product development life cycles associated with the competitive connected health industry. Objective We wanted to derive a structured methodology that followed the principles of human-centered design that would allow designers and developers to ensure that the needs of the user are taken into account throughout the design process, while maintaining a rapid pace of development. In this paper, we present the methodology and its rationale before outlining how it was applied to assess and enhance the usability, human factors, and user experience of a connected health system known as the Wireless Insole for Independent and Safe Elderly Living (WIISEL) system, a system designed to continuously assess fall risk by measuring gait and balance parameters associated with fall risk. Methods We derived a three-phase methodology. In Phase 1 we emphasized the construction of a use case document. This document can be used to detail the context of use of the system by utilizing storyboarding, paper prototypes, and mock-ups in conjunction with user interviews to gather insightful user feedback on different proposed concepts. In Phase 2 we emphasized the use of expert usability inspections such as heuristic evaluations and cognitive walkthroughs with small multidisciplinary groups to review the prototypes born out of the Phase 1 feedback. Finally, in Phase 3 we emphasized classical user testing with target end users, using various metrics to measure the user experience and improve the final prototypes. Results We report a successful implementation of the

  10. Applying CSSI Methodology to the Interpretation of the Audit Expectation Gap

    Directory of Open Access Journals (Sweden)

    Bruno José Machado de Almeida

    2016-09-01

    Full Text Available The development of the audit process is underpinned by a set of concepts that are not generally understood by the users of financial information or by the generality of investors. An audit is developed based on an accounting platform whose abstract or formal object consists of a set of conventions, principles and standards that can give rise to what is called an accounting gap. An audit is also grounded on concepts of risk and materiality which, although considered audit anchors, are not perceived or understood by the general public and thus can give rise to an expectation gap. In addition, a credibility gap can occur, given the degree of judgment implicit in any accounting model: accounting principles and standards determine what should or should not be recognized. Equally present is the gap that exists between reasonable assurance and absolute assurance and the gap with respect to auditor performance. Analysing the concept and meaning of these terms is the main objective of this paper. Based on the model of Blumer, the methodology emphasizes symbolic interactionism, suggesting that, in society, every professional space interprets in a unique way the concepts and symbols used in the communication process. Our study suggests that  concepts are fundamental tools used in social practice for observing and representing the real world, and for acting and working in it.

  11. Application of transient analysis methodology to heat exchanger performance monitoring

    International Nuclear Information System (INIS)

    Rampall, I.; Soler, A.I.; Singh, K.P.; Scott, B.H.

    1994-01-01

    A transient testing technique is developed to evaluate the thermal performance of industrial scale heat exchangers. A Galerkin-based numerical method with a choice of spectral basis elements to account for spatial temperature variations in heat exchangers is developed to solve the transient heat exchanger model equations. Testing a heat exchanger in the transient state may be the only viable alternative where conventional steady state testing procedures are impossible or infeasible. For example, this methodology is particularly suited to the determination of fouling levels in component cooling water system heat exchangers in nuclear power plants. The heat load on these so-called component coolers under steady state conditions is too small to permit meaningful testing. An adequate heat load develops immediately after a reactor shutdown when the exchanger inlet temperatures are highly time-dependent. The application of the analysis methodology is illustrated herein with reference to an in-situ transient testing carried out at a nuclear power plant. The method, however, is applicable to any transient testing application

  12. 77 FR 202 - Federal Acquisition Regulation; Updated Financial Accounting Standards Board Accounting References

    Science.gov (United States)

    2012-01-03

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

  13. A cost effective waste management methodology for power reactor waste streams

    International Nuclear Information System (INIS)

    Granus, M.W.; Campbell, A.D.

    1984-01-01

    This paper describes a computer based methodology for the selection of the processing methods (solidification/dewatering) for various power reactor radwaste streams. The purpose of this methodology is to best select the method that provides the most cost effective solution to waste management. This method takes into account the overall cost of processing, transportation and disposal. The selection matrix on which the methodology is based is made up of over ten thousand combinations of liner, cask, process, and disposal options from which the waste manager can choose. The measurement device for cost effective waste management is the concurrent evaluation of total dollars spent. The common denominator is dollars per cubic foot of the input waste stream. Dollars per curie of the input waste stream provides for proper checks and balances. The result of this analysis can then be used to assess the total waste management cost. To this end, the methodology can then be employed to predict a given number of events (processes, transportation, and disposals) and project the annual cost of waste management. For the purposes of this paper, the authors provide examples of the application of the methodology on a typical BWR at 2, 4 and 6 years. The examples are provided in 1984 dollars. Process selection is influenced by a number of factors which must be independently evaluated for each waste stream. Final processing cost is effected by the particular process efficiency and a variety of regulatory constraints. The interface between process selection and cask selection/transportation driven by the goal of placing the greatest amount of pre-processed waste in the package and remaining within the bounds of weight, volume, regulatory, and cask availability limitations. Disposal is the cost of burial and can be affected by disposal, but availability of burial space, and the location of the disposal site in relation to the generator

  14. Inter-provider comparison of patient-reported outcomes: developing an adjustment to account for differences in patient case mix.

    Science.gov (United States)

    Nuttall, David; Parkin, David; Devlin, Nancy

    2015-01-01

    This paper describes the development of a methodology for the case-mix adjustment of patient-reported outcome measures (PROMs) data permitting the comparison of outcomes between providers on a like-for-like basis. Statistical models that take account of provider-specific effects form the basis of the proposed case-mix adjustment methodology. Indirect standardisation provides a transparent means of case mix adjusting the PROMs data, which are updated on a monthly basis. Recently published PROMs data for patients undergoing unilateral knee replacement are used to estimate empirical models and to demonstrate the application of the proposed case-mix adjustment methodology in practice. The results are illustrative and are used to highlight a number of theoretical and empirical issues that warrant further exploration. For example, because of differences between PROMs instruments, case-mix adjustment methodologies may require instrument-specific approaches. A number of key assumptions are made in estimating the empirical models, which could be open to challenge. The covariates of post-operative health status could be expanded, and alternative econometric methods could be employed. © 2013 Crown copyright.

  15. Formative Vision of the Quantitative Methodology in Education

    Directory of Open Access Journals (Sweden)

    Neolany María Prieto Rivero

    2017-11-01

    Full Text Available The intentionality of this essay is to specify epistemic implications concerning a formative vision of quantitative methodology in the context of the educational sciences. It provides an analysis that considers the elements that integrate its characterization, such as nature, type and design of research, hypotheses, variable system, techniques and instruments of data collection, validity and reliability of a study oriented in this approach. For this, it was made a bibliographical review to base its development and to explain in a figurative way each of the aspects mentioned above. This approach, applied to scientific research, refers to the procedures to be followed in order to respond to a problem through the stated objectives, in line with the ontological, epistemological and praxeological conception of current social-discursive practices. All of this allowed to conclude that it is so important to incorporate all the elements required by the methodological framework of all research, as well as the pertinence of the choice of each and every one of them, taking into account the coherence required in the assumed paradigm. Consequently, one must be careful not to enter into contradictions or arbitrariness that obstruct the culmination of work, by confusing the terms used in it.

  16. Accounting for Quality

    DEFF Research Database (Denmark)

    Pflueger, Dane

    2015-01-01

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

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

    Directory of Open Access Journals (Sweden)

    Prof. Ph.D. Gheorghe Popescu

    2008-12-01

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

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

    Science.gov (United States)

    Grimaldi, P L; Bertko, J M

    1989-07-01

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

  19. Contextual assessment of organisational culture - methodological development in two case studies

    International Nuclear Information System (INIS)

    Reiman, T.; Oedewald, P.

    2002-01-01

    Despite the acknowledged significance of organisational culture in the nuclear field, previous cultural studies have concentrated on purely safety related matters, or been only descriptive in nature. New kinds of methods, taking into account the overall objectives of the organisation, were needed to assess culture and develop its working practices appropriately. VTT developed the Contextual Assessment of Organisational Culture (CAOC) methodology during the FINNUS programme. The methodology utilises two concepts, organisational culture and core task. The core task can be defined as the core demands and content of work that the organisation has to accomplish in order to be effective. The core task concept is used in assessing the central dimensions of the organisation's culture. Organisational culture is defined as a solution the company has generated in order to fulfil the perceived demands of its core task. The CAOC-methodology was applied in two case studies, in the Radiation and Nuclear Safety Authority of Finland and in the maintenance unit of Loviisa NPP. The aim of the studies was not only to assess the given culture, but also to give the personnel new concepts and new tools for reflecting on their organisation, their jobs and on appropriate working practices. The CAOC-methodology contributes to the design and redesign of work in complex sociotechnical systems. It strives to enhance organisations' capability to assess their current working practices and the meanings attached to them and compare these to the actual demands of their basic mission and so change unadaptive practices. (orig.)

  20. Accounting Applications---Introduction

    OpenAIRE

    Joshua Ronen

    1980-01-01

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